F : Funding
F2 : Special appropriations
F2.1 Special appropriations ('recoverable GST exclusive')
| Appropriation Applied | ||
| 30 June | 30 June | |
| 2017 | 2016 | |
| $'000 | $'000 | |
| Administered | ||
| Medibank Private Sale Act 2006 | (474) | (152) |
| Superannuation Act 1922 | (81,985) | (90,133) |
| Superannuation Act 1976 | (4,291,400) | (4,210,930) |
| Superannuation Act 1990 | (1,936,684) | (1,697,599) |
| Governance of Australian Government Superannuation Schemes Act 2011 | (1,208) | (634) |
| Parliamentary Contributory Superannuation Act 1948 | (42,665) | (44,038) |
| Parliamentary Superannuation Act 2004 | (6,932) | (6,039) |
| Members of Parliament (Life Gold Pass) Act 2002 | (564) | (788) |
| Parliamentary Entitlements Act 1990 | (162,243) | (170,960) |
| Governor-General Act 1974 | (1,561) | (1,503) |
| Judges' Pensions Act 1968 | (47,101) | (43,602) |
| Federal Circuit Court of Australia Act 1999 | (616) | (527) |
| Public Governance, Performance and Accountability Act 2013 (PGPA Act) | (109) | (894) |
| Same-Sex Relationships (Equal Treatment in Commonwealth Laws – Superannuation) Act 2008 | (60) | (59) |
| Commonwealth of Australia Constitution Act s.66 (Ministers of State Act 1952 s.5) | (5,016) | (4,900) |
| Total special appropriations applied1 | (6,578,618) | (6,272,758) |
1The difference between ‘total special appropriations applied’ above and the special appropriations reported in the Administered Reconciliation Schedule represents superannuation payments made that are yet to be reimbursed by entities who adopt a reimbursement basis to the Australian Government.
Superannuation Act 1976 and Superannuation Act 1990: Payments include amounts that are not an additional cost to the Australian Government and are funded through a special capital appropriation from a return of superannuation benefit funded component associated with retirements of scheme members and reimbursements from entities who adopt a reimbursement basis.
Governor-General Act 1974: Administered by Finance and PM&C.
Same-Sex Relationships (Equal Treatment in Commonwealth Laws – Superannuation) Act 2008 and Federal Circuit Court of Australia Act 1999: Administered by Finance and the Attorney General’s Department.
Commonwealth of Australia Constitution Act s.66 (Minister of State Act 1952 s.5): For the 2016-17 reporting period this appropriation was limited to $5.5 million and the unspent balance of $0.5 million has lapsed.
CSC drew from the special appropriation authorised by the Superannuation Act 1922, the Superannuation Act 1976, the Superannuation Act 1990, the Governance of Australian Government Superannuation Schemes Act 2011, PGPA Act, s.77 and the Same-Sex Relationships (Equal Treatment in Commonwealth Laws - Superannuation) Act 2008. The money spent has been included in the table above.
The Department of the House of Representatives and the Department of the Senate drew from the special appropriation authorised by the Parliamentary Superannuation Act 2004 and Commonwealth of Australia Constitution Act s.66 (Ministers of State Act 1952) salaries. The money spent has been included in the table above.
The Attorney-General’s Department, the Department of Defence, the Department of Foreign Affairs and Trade, the Department of Parliamentary Services, the Department of the House of Representatives and the Department of the Senate drew from the special appropriation authorised by the Parliamentary Entitlements Act 1990. The money spent has been included in the table above.
From 3 April 2017, when IPEA was established, it drew from its own budget of the Parliamentary Entitlements Act 1990.
The money spent has not been included in the table above.
Fair Work Commission drew from the special appropriation authorised by the Judges Pension Act 1968. The money spent has been included in the table above.
No investments were made under s.58 of PGPA Act however investments were made for the investment funds (under the Nation-Building Funds Act 2008 s.32 & s.151), the MRFF (under the Medical Research Future Fund Act 2015 s.37) and the DCAF (under the DisabilityCare Australia Fund Act 2013 s.27). Refer to note C2 for further information.
F2.2 Disclose by agent in relation to annual and special appropriations ('recoverable GST exclusive')
| Appropriation applied | |||
| 30 June | 30 June | ||
| 2017 | 2016 | ||
| Relationship | $'000 | $'000 | |
| Attorney-General's Department | |||
| Total receipts | Solicitors-General pension payments | 441 | 418 |
| Total payments | (441) | (418) | |
| Australian Secret Intelligence Organisation (ASIO) | |||
| Total receipts | Commonwealth New Building Project | - | 2,852 |
| Total payments | undertaken on behalf of ASIO | - | (2,852) |
F2.3 Compliance with statutory conditions for payments from the consolidated revenue fund
Section 83 of the Constitution provides that no amount may be paid out of the CRF except under an appropriation made by law. Finance in its central agency role provided information to all agencies in 2011 regarding the need for specific risk assessments in relation to section 83. It is not possible to fully remove the potential for section 83 breaches for all payments. In the vast majority of cases Finance relies on information provided by its clients to pay appropriate entitlements.
Ministerial and Parliamentary Services special appropriation payments under the Parliamentary Entitlements Act 1990:
For the period 1 July 2016 to 23 February 2017, Finance identified risks in relation to special appropriation payments under the Parliamentary Entitlements Act 1990. For this period, 16 breaches were identified; these amounted to $25,214 of which $24,941 has been recovered to date.
Legislation (Parliamentary Entitlements Legislation Amendment Act 2017) to remediate the risk of breaching section 83 of the Constitution received Royal Assent on 22 February 2017, with the change to the appropriation to address the risk of section 83 breaches taking effect on and from 23 February 2017.
Superannuation payments under the Parliamentary Superannuation Act 2004: For the period 1 July 2016 to 30 June 2017, one breach relating to payments made under the Parliamentary Superannuation Act 2004 was identified amounting to $1,306.92. As at 30 June 2017, the amount had not been recovered.
