EXPLANATORY STATEMENT
Issued by the authority of the Minister for Finance
Public Governance, Performance and Accountability Act 2013
PGPA Act Determination (POCA Programs Special Account Amendment 2025)
Purpose of this determination
This determination is made under subsection 78(3) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act) to vary the PGPA Act Determination (POCA Programs Special Account 2018) (the principal determination). The principal determination establishes the POCA Programs Special Account 2018 (the special account). This determination amends the principal determination following the commencement of the new Administrative Arrangements Order on 13 May 2025 (AAO). The AAO transferred responsibility for the subject matter of the special account from the Attorney-General to the Minister for Home Affairs.
The determination amends the principal determination to update the accountable authority responsible for the special account.
These minor administrative amendments to the principal determination reflect the AAO on 13 May 2025 by making the Secretary of the Department of Home Affairs responsible for 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 specifies that it will commence on the later of the day immediately after the last day on which it could have been disallowed or 1 September 2025.
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 of Home Affairs 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 provide a robust framework for the financial management and accountability of Commonwealth entities. This legislation aimed to address gaps in the management of government funds, ensuring that public resources are used efficiently and effectively. The PGPA Act establishes a system of appropriation and reporting that ensures transparency and accountability in government spending. The PGPA Act Determination (POCA Programs Special Account Amendment 2025) is a legislative instrument made under the authority of the Minister for Finance to amend the PGPA Act Determination (POCA Programs Special Account 2018). This amendment follows the transfer of responsibility for certain programs from the Attorney-General to the Minister for Home Affairs, as stipulated in the new Administrative Arrangements Order commencing on 13 May 2025. The policy objective of this determination is to reflect these administrative changes by updating the accountable authority for the POCA Programs Special Account, ensuring continuity and clarity in the management of these funds. The amendments made by this determination are minor and administrative in nature, designed to align the governance structure with the current political responsibilities.
Scope and Application
The PGPA Act Determination (POCA Programs Special Account Amendment 2025) applies to the POCA Programs Special Account as established under the PGPA Act and amended by this determination. This legislation specifically updates the accountable authority for the special account to the Secretary of the Department of Home Affairs, reflecting the transfer of responsibility under the new Administrative Arrangements Order effective from 13 May 2025. The account itself is an appropriation mechanism within the Consolidated Revenue Fund, designed to set aside funds for spending on specified purposes. This determination is applicable nationally across the Commonwealth of Australia, subject to the parliamentary disallowance process as outlined in the PGPA Act. Notably, this determination does not specify any exclusions, exemptions, or thresholds, but it does note that it is subject to parliamentary scrutiny and disallowance. Subordinate instruments may further extend or restrict the application of this determination, though none are specified in the provided text.
Key Provisions
The key operative sections of the PGPA Act Determination (POCA Programs Special Account Amendment 2025) (sections referenced in parentheses) involve the amendment of the PGPA Act Determination (POCA Programs Special Account 2018) (section 78(3)). This amendment reflects the changes brought about by the Administrative Arrangements Order (AAO) on 13 May 2025, which transferred responsibility for the POCA Programs Special Account from the Attorney-General to the Minister for Home Affairs. The amendment specifically updates the accountable authority responsible for the special account, ensuring that the Secretary of the Department of Home Affairs now holds this responsibility.
The Act imposes several obligations and requirements on the parties or entities it governs. Most notably, it mandates that the Minister for Finance must table a copy of the determination in each House of the Parliament (subsection 79(3) of the PGPA Act). Additionally, it requires that the special account determinations are subject to disallowance by either House of the Parliament for a specified period (subsection 79(4) of the PGPA Act). If neither House passes a resolution to disallow a determination, it will commence 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 (subsection 79(5) of the PGPA Act).
In terms of offences, penalties, or civil/criminal consequences for breach, the Act does not specify any particular penalties for non-compliance with its provisions. However, the disallowance mechanism ensures that any amendments to the special account must be scrutinised by Parliament, providing a safeguard against improper changes. The failure to comply with the disallowance period or the requirement to table the determination in Parliament could lead to broader administrative consequences, though specific penalties are not detailed in the Act itself.