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Australian Government - Department of Foreign Affairs and Trade

Advancing the interests of Australia and Australians internationally

Australian Government - Department of Foreign Affairs and Trade

Advancing the interests of Australia and Australians internationally

Note 25: Special Accounts

Note 25A: Special Accounts (Recoverable GST exclusive)
Expositions Special Account (Administered)1
Consular Services Special Account (Administered)2
Administered Payment and Receipts Account for Other Entities Special Account (Administered)3
Services for Other Entities and Trust Monies Special Account (Administered)4
Overseas Property Special Account (Departmental)5
2012
2011
2012
2011
2012
2011
2012
2011
2012
2011
$
$
$
$
$
$
$
$
$
$
Balance brought forward from previous period
7,391,247
5,752,099
44,194
50,608
5,000,000
5,000,000
3,070,424
2,108,195
393,250,280
297,605,260
Increases:
Appropriation credited to special account
1,020,000
4,882,269
-
-
-
-
-
-
Costs recovered
322,797
7,991,673
82,707
81,254
229,209,068
189,111,877
2,195,329
2,439,467
14,180,935
18,312,725
Realised investments
-
-
-
-
-
-
-
-
103,378,431
166,888,019
Other receipts
-
-
-
-
-
-
-
-
Total increases
1,342,797
12,873,942
82,707
81,254
229,209,068
189,111,877
2,195,329
2,439,467
117,559,366
185,200,744
Available for payments
8,734,044
18,626,041
126,901
131,862
234,209,068
194,111,877
5,265,753
4,547,662
510,809,646
482,806,004
Decreases:
Departmental
Payments made to employees
-
-
-
-
-
-
-
-
(2,899,017)
(2,608,615)
Payments made to suppliers
-
-
-
-
-
-
-
-
(66,601,363)
(73,231,413)
Return of capital and dividends
(719,281)
(13,715,696)
Total departmental decreases
-
-
-
-
-
-
-
-
(70,219,661)
(89,555,724)
Administered
Payments made to employees
(672,719)
(751,700)
-
-
-
-
-
-
Payments made to suppliers
(7,313,432)
(10,483,094)
(229,209,256)
(189,111,877)
(4,592,995)
(1,477,238)
Payments made to other
(82,327)
(87,668)
Total administered decreases
(7,986,151)
(11,234,794)
(82,327)
(87,688)
(229,209,256)
(189,111,877)
(4,592,995)
(1,477,238)
-
-
Special Public Money
Payments made [Show each major class]
-
-
-
-
-
-
-
-
Payments made to others
-
-
-
-
Total special public money decreases
-
-
-
-
-
-
-
-
-
-
Total decreases
(7,986,151)
(11,234,794)
(82,327)
(87,688)
(229,209,256)
(189,111,877)
(4,592,995)
(1,477,238)
(70,219,661)
(89,555,724)
Total balance carried to the next period
747,893
7,391,247
44,574
44,194
4,999,812
5,000,000
672,758
3,070,424
440,589,985
393,250,280
1 Appropriation: Financial Management and Accountability Act 1997 section 20
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination 2007/14
Purpose:
(a) to acquire, lease, hire, construct, manage, operate, repair, maintain, identify and advise on, and undertake any other activities in relation to Australia's participation at international expositions; and
(b) activities that are incidental to a purpose mentioned in paragraph (a); and
(c) to reduce the balance of the Special Account (and, therefore, the available appropriation for the Special Account) without making a real or notional payment; and
(d) to repay amounts where an Act or other law requires or permits the repayment of an amount received.
2 Appropriation: Financial Management and Accountability Act 1997 section 20
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination 2005/38
Purpose:
(a) providing assistance to Australian citizens and permanent residents overseas:
(i) in circumstances of urgency; or
(ii) when commercial money transfer services are unavailable or inappropriate; and
(b) to repay to an original payer amounts credited to the Special Account and residual after any necessary payments have been made under paragraph (a); and
(c) activities that are incidental to a purpose mentioned in paragraphs (a) or (b); and
(d) to reduce the balance of the Special Account (and, therefore, the available appropriation for that Account) without making a real or notional payment; and
(e) to repay amounts where an Act or other law requires or permits the repayment of an amount received.
3 Appropriation: Financial Management and Accountability Act 1997 section 20
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination 2005/26
Purpose:
(a) to make payments overseas on behalf of entities, and
(b) to make payments to entities for amounts received overseas on their behalf; and
(c) to make payments overseas on projects jointly funded with entities; and
(d) activities that are incidental to a purpose mentioned in paragraphs (a), (b) and (c); and
(e) to reduce the balance of the Special Account (and, and therefore, the available appropriation for that Special Account) without making a real or notional payment; and
(f) to repay amounts where an Act or other law requires or permits the repayment of an amount received.
4 Appropriation: Financial Management and Accountability Act 1997 section 20
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination 2009/25
Purpose:
(a) disburse amounts held in trust or otherwise for the benefit of a person other than the Commonwealth;
(b) disburse amounts in connection with services performed on behalf of other governments and bodies that are not FMA Act agencies;
(c) repay amounts where an Act or other law requires or permits the repayment of an amount received; and
(d) reduce the balance of the Special Account (and, therefore, the available appropriation for the Account) without making a real or notional payment.
5 Appropriation: Financial Management and Accountability Act 1997 section 20
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination 2002/01
Purpose:
(a) acquire, lease, construct, manage, operate, repair, maintain, divest, finance, identify or advise on, and undertake any other activities in relation to, the real property of the Commonwealth outside Australia; and
(b) return dividends or net proceeds from the sale of an asset to the Budget as agreed between the Finance Minister and the responsible minister; and
(c) carry out activities that are incidental to a purpose mentioned in paragraph (a); and
(d) reduce the balance of the Special Account (and, therefore, the available appropriation for the Account) without making a real or notional payment; and
(e) repay amounts where an Act or other law requires or permits the repayment of an amount received.

6 Section 83 of the Constitution provides that no amount may be paid out of the Consolidated Revenue Fund except under an appropriation made by law. The Department of Finance and Deregulation provided information to all agencies in 2011 regarding the need for risk assessments in relation to compliance with statutory conditions on payments from special appropriations, including special accounts. The possibility of this being an issue for the department was reported in the notes to the 2010-11 financial statements and the department undertook to investigate the issue during 2011-12.
During 2011-12, DFAT developed a plan to review exposure to risks of not complying with statutory conditions on payments from appropriations. The plan involved

  • identifying each special appropriation and special account;
  • determining the risk of non-compliance by assessing the difficulty of administering the statutory conditions and assessing the extent to which existing payment systems and processes satisfy those conditions;
  • determining procedures to confirm risk assessments in medium risk cases and to quantify the extent of non-compliance, if any, in higher risk situations.

DFAT identified one appropriation involving statutory conditions for payment, comprising:

  • one special appropriation

As at 30 June 2012, this work had been completed in respect of the department's section 28 appropriation with statutory conditions for payment. The work conducted to date has identified no issues of compliance with Section 83.

Department of Foreign Affairs and Trade