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Note 31: Special accounts

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  Services for Other Entities and Trust Money - Attorney-General's Department Special Account 1 Art Rental Special Account 2 Cultural Special Account 3
2015 2014 2015 2014 2015 2014
$'000 $'000 $'000 $'000 $'000 $'000
Balance brought forward from previous period 5,958 5,929 1,606 116
Increases
Appropriation credited to special account 1,212 96
Receipts 3,709 3,364 290 526
Other receipts 23,155 25,311 1,364
Total increases 23,155 25,311 3,709 5,940 290 622
Available for payments 29,113 31,240 5,315 5,940 406 622
Decreases
Departmental
Payments made: suppliers (4,535) (4,334) (506)
Total departmental (4,535) (4,334) (506)
 
Administered
Payments made: suppliers (15,032) (25,282)
Appropriation debited from special account
Total administered (15,032) (25,282)
Total decreases (15,032) (25,282) (4,535) (4,334) (506)
Total balance carried to the next period 14,081 5,958 780 1,606 406 116
  National Collections Special Account 4 Indigenous Repatriation Special Account 5 National Cultural Heritage Special Account 6
2015 2014 2015 2014 2015 2014
$'000 $'000 $'000 $'000 $'000 $'000
Balance brought forward from previous period 48 2,722 21
Increases
Appropriation credited to special account
Receipts 96 618 3,741 1 500
Other receipts
Total increases 96 618 3,741 1 500
Available for payments 48 96 3,340 3,741 22 500
Decreases
Departmental
Payments made: suppliers (48) (48) (1,068) (984) -
Appropriation debited from special account (35) -
Total departmental (48) (48) (1,068) (1,019) -
Administered
Payments made: suppliers (21) (479)
Restructuring transfer
Appropriation debited from special account
Total administered (21) (479)
Total decreases (48) (48) (1,068) (1,019) (21) (479)
Total balance carried to the next period 48 2,272 2,722 1 21
  • 1 Appropriation: Public Governance, Performance and Accountability Act 2013; section 78.

    Establishing Instrument: Financial Management and Accountability Determination 2011/04.

    Purpose: Amounts may be debited from the special account for:

    1. to disburse amounts held on trust or otherwise for the benefit of a person other than the Commonwealth;
    2. to disburse amounts in connection with services performed on behalf of other governments and bodies that are note FMA Act agencies;
    3. to repay amounts where an Act or other law requires or permits the repayment of an amount received; and
    4. to reduce the balance of the Special Account (and, therefore, the available appropriation for the Special Account) without making a real or notional payment.

    This account is non-interest bearing and the balance is held in the Official Public Account.

  • 2 Appropriation: Public Governance, Performance and Accountability Act 2013; section 78.

    Establishing Instrument: Financial Management and Accountability Determination 2006/18.

    Purpose: Amounts may be debited from the special account for:

    1. acquire, deaccession, lease, promote, develop, exhibit, lend, conserve and undertake any other activities in relation to managing an art rental collection for the Commonwealth;
    2. activities that are incidental to the purposes mentioned in paragraph (a); and

       

    3. the repayment of amounts where an Act or other law requires or permits the repayment of an amount received.

    This account is non-interest bearing and the balance is held in the Official Public Account.

  • 3 Appropriation: Public Governance, Performance and Accountability Act 2013; section 78.

    Establishing Instrument: Financial Management and Accountability Determination 2011/18.

    Purpose: Amounts may be debited from the special account for:

    1. conducting activities that are approved by the Minister for the Arts and are joint arrangements with one or more State and Territory governments;
    2. incidental activities including the administration of the Special Account and dealing with direct and indirect costs; and
    3. the repayment of amounts where an Act or other law requires or permits the repayment of an amount received.

    This account is non-interest bearing and the balance is held in the Official Public Account.

  • 4 Appropriation: Public Governance, Performance and Accountability Act 2013; section 78.

    Establishing Instrument: Financial Management and Accountability Determination 2005/44.

    Purpose: Amounts may be debited from the special account for:

    1. conducting projects, programmes and strategies approved by the responsible agency, associated with future directions, needs and priorities of the collection sector;
    2. activities that are incidental to the purposes mentioned in paragraph (a); and
    3. the repayment of amounts where an Act or other law requires or permits the repayment of an amount received.

    This account is non-interest bearing and the balance is held in the Official Public Account.

  • 5 Appropriation: Public Governance, Performance and Accountability Act 2013; section 78.

    Establishing Instrument: Financial Management and Accountability Determination 2011/16.

    Purpose: Amounts may be debited from the special account for:

    1. developing and conducting projects, programmes and strategies associated with the repatriation of Indigenous ancestral remains and sacred objects;
    2. activities that are incidental to the purposes mentioned in paragraph (a); and
    3. the repayment of amounts where an Act or other law requires or permits the repayment of an amount received.

    This account is non-interest bearing and the balance is held in the Official Public Account.

     

  • 6 Appropriation: Public Governance, Performance and Accountability Act 2013; section 80.

    Establishing Instrument: Protection of Moveable Cultural Heritage Act 1986 section 25.

    Purpose: Amounts standing to the credit of the National Cultural Heritage Account may be expended for the purpose of facilitating the acquisition of the Australian protected objects for display or self keeping.

    This account is non-interest bearing and the balance is held in the Official Public Account.

Compliance with Statutory Conditions for Payments from the Consolidated Revenue Fund

The Department of Human Services (DHS) provides assessment and payment services on behalf of AGD in disaster-affected locations to claimants assessed as being eligible and who meet the statutory conditions authorising payments to be made under the Social Security Act 1999. The conditions and circumstances under which payments are made may contribute to a circumstance where there is an incorrect payment arising from a mistake of fact.

Both AGD and DHS have an ongoing program designed to detect, and where appropriate, recover any unauthorised payment. The outcome of work undertaken during the 2014-15 financial year by both AGD and DHS identified the following:

  • In 2014-15 47 (2014: 132) potential non-compliant prior years payments totalling $56,017 (2014: $252,188) were identified; and
  • No payments made in 2014-15 (2014: nil) are currently under investigation. While AGD and DHS continue to follow up potential overpayments and seek recovery where applicable, the enactment of the amendments to the Social Security Act 1991 and Social Security (Administration) Act 1999 effective by Financial Framework Legislation Amendment Act (No 2) Act 2013 on 28 May 2013 have the effect that overpayments made in good faith will not give rise to a breach of section 83.

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