Repayments made using the special appropriation in section 77 of the PGPA Act

A non-corporate Commonwealth entity (entity) can use the special appropriation in s77 of the Public Governance, Performance and Accountability Act 2013 to repay money collected and processed as general government revenue (i.e. the amount was remitted to the Official Public Account (OPA) as an administered receipt).

Examples of repayments that may be made using the special appropriation in s77 include:

  • returning a bond, a security deposit or an amount found on Commonwealth premises
  • returning an overpayment to the Commonwealth
  • repaying an amount to a related third party (such as the executor of a deceased person's estate) and
  • repaying an amount that was credited to a departmental item or a special account and no balance is available for the respective appropriation to make the required repayment.

Further advice for entities on managing these types of receipts is available in the Knowledge Management section of the Central Budget Management System; refer to the most recent Estimates Memorandum on the subject, which can be obtained from your entity Chief Financial Officer.

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Last updated: 10 September 2015