Contents

Part 1                    Preliminary                                                                 

                        1     Name of regulations [see Note 1]                                      5

                        2     Commencement [see Note 1]                                           5

                        3     Definitions                                                                       5

                      3A     Meaning of grant                                                              7

Part 2                    Agencies                                                                     

                        4     Allocation of certain persons to Departments of State and Departments of the Parliament          9

                        5     Prescribed Agencies and Chief Executives of prescribed Agencies      10

                      5A     Business operation of an Agency                                    10

Part 3                    Powers of Chief Executives                                  

                        6     Chief Executive's Instructions (Act, s 52)                         11

Part 4                    Commitments to spend public money                

                        7     Commonwealth Procurement Guidelines (Act, s 64)          12

                      7A     Commonwealth Grant Guidelines (Act, s 64)                    12

5>                        9     Approval of spending proposals -- principles                    13

                       10     Approval of future spending proposals                              13

                       11     Approval of spending proposals -- officials                       13

                       12     Recording approval of spending proposal                          13

                       13     Entering into contract, agreement or arrangement             14

                       14     Entering into loan guarantees                                          14

Part 5                    Relevant Agency receipts                                      

                       15     Relevant Agency receipts                                               15

                       16     Limits on Agency receipts                                              17

Part 5A                 Protection of public money and public property           

                    16A     Guidelines on fraud                                                        18

Part 6                    Banking of public money etc                                

                       17     Prompt banking of received money (Act, s 10)                  19

                       18     Public money in non-bankable currency                           19

                       19     Withdrawals from official accounts and internal transfers between accounts (Act, s 13) 20

5>                       20     Custody etc of securities (Act, s 40)                                21

Part 7                    Borrowing and investment                                    

                       21     Credit cards (Act, ss 38 and 60)                                      22

5>                       22     Investment of public money (Act, s 39)                             23

Part 7A                 Reporting and audit etc                                          

                    22A     Preparation of annual financial statements by Finance Minister (Act, s 55)       24

5>                    22B     Audit of Finance Minister's annual financial statements (Act, s 56)      24

                    22C     Terms of reference of audit committees (Act, s 46)            25

                    22D     Estimates                                                                     26

Part 8                    Delegations and found property                          

                       23     Disposal of property found on Commonwealth premises etc 27

                       24     Finance Minister may delegate powers                            28

                    24A     Treasurer may delegate powers                                       28

                       25     Finance Chief Executive may delegate powers                  28

                    25A     Treasury Chief Executive may delegate powers                 28

                       26     Chief Executive may delegate powers                              29

Part 9                    Modified operation of Act and relevant regulations      

                       27     Modification of Act for intelligence or security agency (Act, s 58)         30

                       28     Modifications of Act for prescribed law enforcement agency (Act s 58) 30

                    28A     Non-application of relevant regulations to operational money 31

Part 10                  Act of grace and probate payments                    

                       29     Act of grace payments and waiver of debts (Act, ss 33 and 34)           32

                       30     Finance Minister may approve payments pending probate etc 33

Part 11                  Transferring leave entitlements -- payments when employees move between Agencies etc                                             

                       31     Application of Part 11                                                     35

                       32     Agencies to co-operate                                                   35

                       33     Payment within 30 days of a correctly rendered invoice     35

                       34     Specific rules affecting members of the Defence Force      36

Schedule 1             Prescribed agencies                                                    38

Part 1                      Prescribed agencies that do not handle money other than public money          38

Part 2                      Prescribed agencies that handle money other than public money        64

Schedule 2             Modification of the Act in its application to an intelligence or security agency or a prescribed law enforcement agency                                             65

Schedule 3             Prescribed law enforcement agencies                        69

Notes                                                                                                          70

 

  

Notes to the Financial Management and Accountability Regulations 1997

Note 1

The Financial Management and Accountability Regulations 1997 (in force under the Financial Management and Accountability Act 1997) as shown in this compilation comprise Statutory Rules 1997 No. 328 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Instruments

Year and number	Date of notification in Gazette or FRLI registration	Date of commencement	Application, saving or transitional provisions
1997 No. 328	3 Dec 1997	1 Jan 1998 (see r. 2 and Gazette 1997, No. GN49)
1998 No. 65	24 Apr 1998	24 Apr 1998	--
1998 No. 112 (a)	27 May 1998	27 May 1998	R. 4
1998 No. 122	9 June 1998	1 July 1998	--
1998 No. 261	18 Aug 1998	18 Aug 1998	--
1998 No. 289	1 Sept 1998	1 Sept 1998	--
1998 No. 333	16 Dec 1998	16 Dec 1998	--
1999 No. 44	24 Mar 1999	24 Mar 1999	--
1999 No. 45	24 Mar 1999	Schedule 2: 5 Feb 1999 (see Gazette 1999, No. S50) Remainder: 24 Mar 1999	--
1999 No. 107	17 June 1999	Rr. 1-3 and Schedule 1: 17 June 1999 Remainder: 1 July 1999	--
1999 No. 108	17 June 1999	1 July 1999	--
1999 No. 272	17 Nov 1999	1 Sept 1999	--
2000 No. 20	15 Mar 2000	Schedule 2: 10 Dec 1999 Schedule 3: 1 July 2000 Remainder: 5 Dec 1999	--
as amended by
2000 No. 145	28 June 2000	(see 2000 No. 145 below)	--
2000 No. 145	28 June 2000	Rr. 1-3 and Schedule 1: 30 June 2000 Remainder: 1 July 2000	--
2000 No. 200	31 July 2000	31 July 2000	--
2000 No. 224	17 Aug 2000	1 July 2000	--
2001 No. 13	13 Feb 2001	Schedule 2: 1 July 2001 Remainder: 13 Feb 2001	--
2001 No. 198	19 July 2001	1 July 2001	--
2002 No. 74	18 Apr 2002	18 Apr 2002	--
2002 No. 113	7 June 2002	Rr. 1-3 and Schedule 1: 7 June 2002 Remainder: 1 July 2002	--
2002 No. 211	12 Sept 2002	12 Sept 2002	--
2002 No. 298	4 Dec 2002	4 Dec 2002	--
2002 No. 326	20 Dec 2002	1 Jan 2003 (see r. 2)	--
2003 No. 105	30 May 2003	1 July 2003	--
2003 No. 119	19 June 2003	1 July 2003	--
2003 No. 148	26 June 2003	1 July 2003	--
2004 No. 57	8 Apr 2004	Rr. 1-3 and Schedule 1: 8 Apr 2004 Remainder: 1 July 2004	--
2004 No. 310	4 Nov 2004	4 Nov 2004	--
2004 No. 331	1 Dec 2004	Rr. 1-3 and Schedule 1: 1 Dec 2004 Remainder: 23 May 2005 (see r. 2 (b))	--
2005 No. 6	14 Feb 2005 (see F2005L00147)	15 Feb 2005	--
2005 No. 74	28 Apr 2005 (see F2005L00960)	Rr. 1-3 and Schedule 1: 28 Apr 2005 Remainder: 1 July 2005	--
2005 No. 111	11 June 2005 (see F2005L01415)	Rr. 1-3 and Schedule 1: 11 June 2005 Remainder: 1 July 2005	--
2005 No. 126	17 June 2005 (see F2005L01542)	1 July 2005	--
2005 No. 207	19 Sept 2005 (see F2005L02673)	1 Oct 2005 (see r. 2)	--
2005 No. 218	7 Oct 2005 (see F2005L02918)	Rr. 1-3 and Schedule 1 [item 6]: 8 Oct 2005	--
2006 No. 53	24 Mar 2006 (see F2006L00909)	27 Mar 2006	--
2006 No. 63	24 Mar 2006 (see F2006L00910)	3 Apr 2006 (see r. 2)	--
2006 No. 77	5 May 2006 (see F2006L01175)	6 May 2006	--
2006 No. 151	28 June 2006 (see F2006L01993)	29 June 2006	--
2006 No. 152	28 June 2006 (see F2006L02019)	Rr. 1, 2: 29 June 2006 R. 5 and Schedule 3: (b) Remainder: 1 July 2006	--
2006 No. 153	28 June 2006 (see F2006L02011)	1 July 2006	--
2006 No. 154	28 June 2006 (see F2006L02016)	1 July 2006	--
2006 No. 268	20 Oct 2006 (see F2006L03472)	1 Dec 2006 (see r. 2)	--
2006 No. 351	14 Dec 2006 (see F2006L04063)	30 Dec 2006 (see r. 2)	--
2007 No. 84	16 Apr 2007 (see F2007L00975)	Rr. 1-3 and Schedule 1: 17 Apr 2007 Remainder: 1 July 2007 (see r. 2 (b), (c) and (d))	--
2007 No. 112	11 May 2007 (see F2007L01314)	Rr. 1-3 and Schedule 1: 12 May 2007 Remainder: 1 July 2007	--
2007 No. 158	25 June 2007 (see F2007L01771)	Rr. 1-3: 26 June 2007 Remainder: 1 July 2007 (see r. 2 (b))	--
2007 No. 159	25 June 2007 (see F2007L01772)	Rr. 1-3: 26 June 2007 Remainder: 1 July 2007 (see r. 2 (b))	--
2007 No. 252	27 Aug 2007 (see F2007L02561)	28 Aug 2007	--
2008 No. 4	30 Jan 2008 (see F2008L00227)	Rr. 1-3 and Schedule 1: 31 Jan 2008 Remainder: 3 Mar 2008 (see r. 2 (b))	--
2008 No. 108	24 June 2008 (see F2008L02162)	Rr. 1-4 and Schedule 1: 25 June 2008 Remainder: 1 July 2008	R. 4
2008 No. 143	29 June 2008 (see F2008L02248)	Rr. 1-3 and Schedule 1: 30 June 2008 Remainder: 1 July 2008 (see r. 2 (b))	--
2008 No. 146	30 June 2008 (see F2008L02250)	1 July 2008 (see r. 2)	--
2008 No. 266	15 Dec 2008 (see F2008L04632)	Rr. 1-3: 16 Dec 2008 Schedule 1: 15 Dec 2008 (see r. 2 (b) and F2008L04656)	--
2008 No. 267	18 Dec 2008 (see F2008L04624)	Rr. 1-3 and Schedule 1: 19 Dec 2008 R. 4 and Schedule 2: 1 Jan 2009 (see r. 2 (b))	--
2009 No. 32	2 Mar 2009 (see F2009L00708)	1 July 2009	--
2009 No. 41	19 Mar 2009 (see F2009L01034)	20 Mar 2009	R. 4
2009 No. 83	18 May 2009 (see F2009L01812)	Rr. 1-3 and Schedule 1: 19 May 2009 Schedule 2: 5 Aug 2009 (see r. 2 (b))	--
2009 No. 134	25 June 2009 (see F2009L02519)	1 July 2009	R. 4
2009 No. 135	25 June 2009 (see F2009L02490)	Rr. 1-3 and Schedule 1: 1 July 2009 R. 4 and Schedule 2: 31 July 2009	--

(a)    Statutory Rule 1998 No. 112 was made under the Financial Management and Accountability Act 1997 and the Productivity Commission (Repeals, Transitional and Consequential Amendments) Act 1998.

(b)    Regulation 2 (d) of the Financial Management and Accountability Amendment Regulations 2006 (No. 5) (SLI 2006 No. 152) provides as follows:

        (d)   at the time declared, in a notice published in the Gazette under subsection 58 (2) of the Dairy Produce Act 1986, to be the second DAA phase‑down time.

         The second DAA phase‑down time was midnight on 30 June 2006 (see Gazette 2006, No. GN25).

(c)     Regulation 2 (b) of SLI 2008 No. 4 provides as follows:

        (b)   immediately after the commencement of section 171 of the Water Act 2007 -- Schedule 2.

 

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005	45, 2005	1 Apr 2005	Schedule 1 (item 64): 1 July 2005	--
Building and Construction Industry Improvement (Consequential and Transitional) Act 2005	112, 2005	12 Sept 2005	Schedule 3: 12 Sept 2005	--
Workplace Relations (Work Choices) Act 2005	153, 2005	14 Dec 2005	Schedule 1A (item 2): 14 Dec 2005	--
Australian Sports Anti‑Doping Authority (Consequential and Transitional Provisions) Act 2006	7, 2006	7 Mar 2006	Schedule 1 (item 8): 13 Mar 2006	--
Anti‑Money Laundering and Counter‑Terrorism Financing (Transitional Provisions and Consequential Amendments) Act 2006	170, 2006	12 Dec 2006	Schedule 1 (item 39): 13 Dec 2006	--
Workplace Relations Amendment (A Stronger Safety Net) Act 2007	107, 2007	28 June 2007	Schedule 2 (item 31) and Schedule 3 (item 17): I July 2007	--
Wheat Marketing Amendment Act 2007	108, 2007	28 June 2007	Schedule 5 (item 1): 1 Oct 2007	--
Wheat Export Marketing (Repeal and Consequential Amendments) Act 2008	66, 2008	30 June 2008	Schedule 2 (items 9 and 10): 1 July 2008	Sch. 3

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted
Provision affected	How affected
Part 1
R. 1........................................	rs. 1998 No. 289
Heading to r. 3.....................	rs. 1999 No. 107
R. 3........................................	am. 1999 No. 107; 2002 No. 74; 2008 No. 4; 2009 Nos. 41 and 134
R. 3A......................................	ad. 2009 No. 134
Part 2
Heading to r. 4.....................	rs. 2005 No. 111
R. 4........................................	am. 2000 No. 20; 2004 No. 331; 2005 Nos. 74 and 111
	rs. 2009 No. 41
Heading to r. 5.....................	rs. 2005 No. 111
R. 5........................................	am. 1999 Nos. 44 and 45; 2004 No. 331; 2005 No. 111
R, 5A......................................	ad, 2009 No. 134
Part 4
Heading to r. 7.....................	rs. 2009 No. 134
R. 7........................................	am. 2002 No. 74; 2009 No. 134
R. 7A......................................	ad. 2009 No. 134
R. 8........................................	rep. 2009 No. 134
R. 9........................................	am. 1999 No. 44; 2006 No. 151
	rs. 2009 No. 134
Heading to r. 11..................	rs. 2002 No. 74
R. 11......................................	am. 2002 No. 74; 2009 No. 134
R. 12......................................	rs. 2009 No. 134
R. 13......................................	am. 2002 No. 74
	rs. 2009 No. 134
R. 14......................................	am. 2002 No. 74; 2009 No. 134
Part 5.....................................	rep. 1999 No. 107
Rr. 15-18.............................	rep. 1999 No. 107
Part 5
Part 5.....................................	ad. 2008 No. 108
R. 15......................................	ad. 2008 No. 108
	am. 2009 No. 134
R. 16......................................	ad. 2008 No. 108
Part 5A
Part 5A..................................	ad. 2009 No. 41
R. 16A...................................	ad. 2009 No. 41
	am. 2009 No. 134
R. 16B...................................	ad. 2009 No. 41
	rep. 2009 No. 134
Part 6
Heading to Part 9................	rs. 2009 No. 134
Part 6.....................................	rs. 2009 No. 41
R. 17......................................	ad. 2009 No. 41
R. 18......................................	ad. 2009 No. 41
R. 19......................................	am. 2008 No. 108
	rs. 2009 No. 41
R. 20......................................	rs. 2009 No. 41
Part 7
R. 21......................................	rs. 2009 No. 41
Heading to r. 22..................	rs. 2009 No. 41
R. 22......................................	rs. 1999 No. 107
	am. 2004 No. 331
	rs. 2008 No. 108
Part 7A
Heading to Part 7A.............	rs. 2009 No. 41
Part 7A..................................	ad. 1998 No. 333
R. 22A...................................	ad. 1998 No. 333
R. 22B...................................	ad. 1998 No. 333
R. 22C...................................	ad. 2009 No. 41
R. 22D...................................	ad. 2009 No. 41
Part 8
Heading to Part 8................	rs. 2009 No. 41
R. 23......................................	am. 2005 No. 218
R. 24......................................	am. 1999 No. 107
R. 24A...................................	ad. 1999 No. 107
R. 25......................................	am. 1999 No. 107; 2002 No. 74
R. 25A...................................	ad. 1999 No. 107
R. 26......................................	am. 1999 No. 107; 2008 No. 4
Part 9
Heading to Part 9................	ad. 2009 No. 41
R. 27......................................	ad. 1999 No. 44
R. 28......................................	ad. 2006 No. 151
R. 28A...................................	ad. 2009 No. 134
Part 10
Part 10..................................	ad. 2009 No. 41
R. 29......................................	ad. 2009 No. 41
	am. 2009 No. 135
R. 30......................................	ad. 2009 No. 41
Part 11
Part 11..................................	ad. 2009 No. 134
R. 31......................................	ad. 2009 No. 134
R. 32......................................	ad. 2009 No. 134
R. 33......................................	ad. 2009 No. 134
R. 34......................................	ad. 2009 No. 134
Schedule 1
Heading to Schedule.........	rep. 1999 No. 45
Schedule..............................	am. 1998 Nos. 65, 112, 122, 261 and 289
Heading to Schedule 1......	ad. 1999 No. 45
Schedule 1...........................	am. 1999 Nos. 45, 107, 108 and 272; 2000 No. 20 (as am. by 2000 No. 145); 2000 Nos. 145, 200 and 224; 2001 Nos. 13 and 198; 2002 Nos. 74, 113, 211, 298 and 326; 2003 Nos. 105, 119 and 148; 2004 Nos. 57, 310 and 331; 2005 Nos. 6, 74, 111, 126 and 207; Act Nos. 45, 112 and 153, 2005; Act No. 7, 2006; 2006 Nos. 53, 63, 77, 151, 152, 153, 154 and 268; Act No. 170, 2006; 2006 No. 351; 2007 Nos. 84, 112, 158 and 159; Act No. 107, 2007; 2007 No. 252; Act No. 108, 2007; 2008 Nos. 4, 108, 143 and 146; Act No. 66, 2008; 2008 Nos. 266 and 267; 2009 Nos. 32, 83, 134 and 135
Schedule 2
Heading to Schedule 2......	rs. 2006 No. 151
Schedule 2...........................	am. 1999 No. 44; 2009 No. 134
Schedule 3
Schedule 3...........................	ad. 2006 No. 151
	am. 2009 No. 135

Table A                  Application, saving or transitional provisions

Statutory Rules 1998 No. 112

4          Application of amendment

        4.1   The amendments made by regulation 3 have effect from the commencement of the Productivity Commission Act 1998.

Note   The Productivity Commission Act 1998 came into operation on 16 April 1998.

Select Legislative Instrument 2008 No. 108

4          Transitional

                On the commencement of Schedule 1, the Fraud Control Guidelines:

                 (a)     made under subregulation 19 (1) of the Financial Management and Accountability Regulations 1997; and

                (b)     as in force immediately before the commencement of Schedule 1;

continue in force as Fraud Control Guidelines made under subregulation 19 (1) as amended by Schedule 1.

Select Legislative Instrument 2009 No. 41

4          Transitional

         (1)   The amendments made by Schedule 1 apply in relation to any action, including the making of an instrument, done under the authority of:

                 (a)     a provision or group of provisions of the old FMA Act that has been repealed; or

                (b)     a provision or group of provisions of the old FMA Regulations that has been repealed; or

                 (c)     a provision or group of provisions of the 2005 Orders that has been repealed; or

                (d)     a provision or group of provisions of the 2008 Orders that has been repealed;

as if the action were done under the corresponding provision or group of provisions of the new FMA Regulations.

Note   The actions include:

(a)   the making of delegations by a Chief Executive or the Finance Chief Executive; and

(b)   the making of determinations by the Finance Chief Executive, specifying an activity of an Agency as a business operation.

         (2)   If subregulation (1) applies, a reference in an instrument to a provision or group of provisions of:

                 (a)     the old FMA Act; or

                (b)     the old FMA Regulations; or

                 (c)     the 2005 Orders; or

                (d)     the 2008 Orders;

is taken to include a reference to the corresponding provision or group of provisions of the new FMA Regulations.

         (3)   If:

                 (a)     a provision or group of provisions of:

                          (i)     the old FMA Act; or

                         (ii)     the old FMA Regulations; or

                         (iii)     the 2005 Orders;

                          has been repealed; and

                (b)     no provision or group of provisions of the new FMA Regulations corresponds to the repealed provision or group of provisions;

the amendments made by Schedule 1 apply in relation to any action, including the making of an instrument, done under the authority of the repealed provision or group of provisions as if the repeal had not occurred.

         (4)   In this regulation:

2005 Orders means the Financial Management and Accountability Orders 2005 as in force immediately before the commencement of Schedule 1.

2008 Orders means the Financial Management and Accountability Orders 2008 as in force immediately before the commencement of Schedule 1.

instrument includes a legislative instrument.

new FMA Regulations means the Financial Management and Accountability Regulations 1997 as in force at any time on or after the commencement of Schedule 1.

old FMA Act means the Financial Management and Accountability Act 1997 as in force immediately before the commencement of Schedule 1.

old FMA Regulations means the Financial Management and Accountability Regulations 1997 as in force immediately before the commencement of Schedule 1.

Select Legislative Instrument 2009 No. 134

4          Transitional

         (1)   The amendments made by Schedule 1 apply in relation to any action, including the making of an instrument, done under the authority of:

                 (a)     a provision or group of provisions of the old FMA Regulations that has been repealed; or

                (b)     a provision or group of provisions of the 2005 Orders that has been repealed; or

                 (c)     a provision or group of provisions of the 2008 Orders that has been repealed;

as if the action were done under the corresponding provision or group of provisions of the new FMA Regulations.

Note   The actions include:

(a)   the making of delegations by a Chief Executive or the Finance Chief Executive; and

(b)   the making of determinations by the Finance Chief Executive, specifying an activity of an Agency as a business operation.

         (2)   If subregulation (1) applies, a reference in an instrument to a provision or group of provisions of:

                 (a)     the old FMA Regulations; or

                (b)     the 2005 Orders; or

                 (c)     the 2008 Orders;

is taken to include a reference to the corresponding provision or group of provisions of the new FMA Regulations.

         (3)   If:

                 (a)     a provision or group of provisions of:

                          (i)     the old FMA Regulations; or

                         (ii)     the 2005 Orders;

                          has been repealed; and

                (b)     no provision or group of provisions of the new FMA Regulations corresponds to the repealed provision or group of provisions;

the amendments made by Schedule 1 apply in relation to any action, including the making of an instrument, done under the authority of the repealed provision or group of provisions as if the repeal had not occurred.

         (4)   In this regulation:

2005 Orders means the Financial Management and Accountability Orders 2005 as in force immediately before 1 July 2009.

2008 Orders means the Financial Management and Accountability Orders 2008 as in force immediately before 1 July 2009.

instrument includes a legislative instrument.

new FMA Regulations means the Financial Management and Accountability Regulations 1997 as in force at any time on or after 1 July 2009.

old FMA Regulations means the Financial Management and Accountability Regulations 1997 as in force immediately before 1 July 2009.