PGPA Act Determination (IRSD Special Account 2020)

Administered by Department of Finance

Legislation au F2020L00127 In force Legislative Instrument

Select Document

EXPLANATORY STATEMENT

Issued by the authority of the Minister for Finance

Public Governance, Performance and Accountability Act 2013

PGPA Act Determination (IRSD Special Account 2020)

Purpose of this determination

This determination is made under subsections 78(1) and 78(3) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act) to establish the IRSD Special Account 2020 (the special account) for the National Indigenous Australians Agency (NIAA). The National Indigenous Australians Agency is prescribed as a listed entity for the purposes of the PGPA Act by the Public Governance, Performance and Accountability Rule 2014.

The special account is being established to enable the NIAA to administer a flexible funding pool to support the National Partnership Agreement on Remote Service Delivery, following the transfer of Indigenous functions to the NIAA from the Department of the Prime Minister and Cabinet (the Department) on 1 July 2019.

The purpose of the special account is to support payments for high priority projects in priority remote Indigenous communities, and payments to deliver immediate improvements to service delivery that are unable to be accommodated through existing programs in the short or medium term (for example, due to a mismatch in eligibility criteria or where existing program funding is fully committed). In particular, there will be a focus on improving the design, delivery and coordination of services and infrastructure in priority remote Indigenous communities, and addressing agreed community priorities identified through Local Implementation Plans under the National Partnership Agreement on Remote Service Delivery, or related processes.

The special account replaces the Indigenous Remote Service Delivery Special Account, established by Financial Management and Accountability Determination 2010/06 — Indigenous Remote Service Delivery Special Account Establishment 2010, which will be revoked, and its balance credited to the special account.

The operating context of special accounts

A special account may be established by a determination made by the Minister for Finance (under section 78 of the PGPA Act) or by an Act (see section 80 of the PGPA Act).

A special account is an appropriation mechanism that sets aside amounts within the Consolidated Revenue Fund (CRF) for spending on specified purposes. The purposes of a special account are set out in the establishing determination or Act.

In accordance with section 81 of the Constitution, all revenues or moneys raised or received by the Commonwealth Executive Government form one CRF. Section 83 of the Constitution provides that such money may not be drawn from the Treasury except under an appropriation made by law.

A special account enables revenues or moneys raised or received to be set aside for the purposes of that special account.
Expenditure for the purposes of a special account is supported by an appropriation in the PGPA Act: subsection 78(4) for a special account established by a determination or subsection 80(1) for a special account established by an Act.

Special account determinations

Special account determinations are legislative instruments for the purposes of the Legislation Act 2003. Special account determinations may be varied or revoked by a subsequent determination being made in accordance with subsection 78(3) of the PGPA Act.

In accordance with subsection 79(3) of the PGPA Act, the Finance Minister must table a copy of such determinations in each House of the Parliament. Subsection 79(4) of the PGPA Act provides that special account determinations are subject to disallowance by either House of the Parliament. The disallowance period starts on the day a special account determination is tabled in the House and ends on the fifth sitting day of the House after the determination was tabled in that House.

If neither House passes a resolution to disallow a special account determination, under subsection 79(5) it commences on the day immediately after the last day on which it could have been disallowed, or on a later day if specified in the determination. This determination does not specify a later day, and provides that it will commence on the day immediately after the last day on which it could have been disallowed, pursuant to paragraph 79(5)(a) of the PGPA Act.

Human Rights

A Statement of Compatibility with Human Rights is not required for this determination. Subsection 9(1) of the Human Rights (Parliamentary Scrutiny) Act 2011 requires a Statement of Compatibility with Human Rights for all legislative instruments subject to disallowance under section 42 of the Legislation Act 2003. While determinations made or varied under subsections 78(1) or 78(3) of the PGPA Act are subject to disallowance under section 79 of the PGPA Act, subsection 79(2) provides that they are not subject to disallowance under section 42 of the Legislation Act 2003. As such, a Statement of Compatibility with Human Rights is not required.

Consultation

The Department and the NIAA were consulted in the preparation of this determination.

Overview

The Public Governance, Performance and Accountability Act 2013 (PGPA Act) was enacted by the Australian Parliament to address the need for improved governance, accountability, and performance across Commonwealth entities. This Act aims to ensure that public funds are managed efficiently and effectively, while also enhancing transparency and accountability in the use of public resources. One mechanism introduced by the PGPA Act is the establishment of special accounts, which can be set up through a determination by the Minister for Finance or by an Act. This approach allows for the segregation of funds within the Consolidated Revenue Fund for specific purposes. The PGPA Act Determination (IRSD Special Account 2020) is a legislative instrument made under the PGPA Act to establish the IRSD Special Account 2020 for the National Indigenous Australians Agency (NIAA). The objective of this special account is to facilitate flexible funding to support high priority projects in priority remote Indigenous communities, particularly in improving service delivery as outlined in the National Partnership Agreement on Remote Service Delivery. This determination replaces the previous Indigenous Remote Service Delivery Special Account established in 2010, aiming to streamline funding processes and better address community needs through improved coordination and service delivery.

Scope and Application

The PGPA Act Determination (IRSD Special Account 2020) establishes the IRSD Special Account 2020 for the National Indigenous Australians Agency (NIAA), which is prescribed as a listed entity under the PGPA Act. This special account facilitates the administration of a flexible funding pool to support the National Partnership Agreement on Remote Service Delivery, enabling the NIAA to make payments for high priority projects in priority remote Indigenous communities and immediate improvements to service delivery. The determination replaces the previous Indigenous Remote Service Delivery Special Account and revokes the Financial Management and Accountability Determination 2010/06. The special account is an appropriation mechanism under section 78 of the PGPA Act, setting aside amounts within the Consolidated Revenue Fund for specified purposes, and is subject to disallowance by either House of the Parliament. A Statement of Compatibility with Human Rights is not required as the determination is not subject to disallowance under section 42 of the Legislation Act 2003. The Department and the NIAA were consulted in the preparation of this determination.

Key Provisions

The main operative sections of this determination, found under subsections 78(1) and 78(3) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act), establish the IRSD Special Account 2020 for the National Indigenous Australians Agency (NIAA). This account will facilitate the administration of a flexible funding pool to support the National Partnership Agreement on Remote Service Delivery, particularly targeting high priority projects in remote Indigenous communities and immediate service delivery improvements not accommodated by existing programs (section 78(1)). The special account replaces the previous Indigenous Remote Service Delivery Special Account and its balance will be credited to the new account (subsection 78(3)). The Act imposes specific obligations on the NIAA concerning the use of the special account. The agency must focus on improving service design, delivery, and coordination, and address community priorities identified through Local Implementation Plans under the National Partnership Agreement on Remote Service Delivery (subsection 78(1)). The NIAA must ensure that the funds are spent on projects that meet the criteria outlined in the determination, such as improving infrastructure and service delivery in priority remote Indigenous communities. Breaching the obligations set out in this determination could result in legal consequences, although the specific offences and penalties are not detailed in the provided text. However, under the PGPA Act, the Finance Minister has the authority to vary or revoke the determination, and it is subject to disallowance by either House of the Parliament (subsections 78(3) and 79(4) of the PGPA Act). If the determination is not disallowed, it will commence on the day immediately after the last day it could have been disallowed (subsection 79(5)(a) of the PGPA Act). Consultation with the Department and the NIAA was undertaken in the preparation of this determination, ensuring that the views and requirements of these entities were considered in the establishment of the special account (subsection 79(3) of the PGPA Act). This determination also does not require a Statement of Compatibility with Human Rights as it is not subject to disallowance under section 42 of the Legislation Act 2003 (subsection 79(2) of the PGPA Act).

Area of Law: Finance & Banking Law
Instrument: Statutory Instrument
Concepts: Definitions & Interpretation; Regulatory Standards; Compliance Obligations; Reporting & Disclosure Obligations

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

Legislation content