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Appropriation Bill 2009
Appropriation Bill 2009
Explanatory Notes
General Outline
Policy Objectives of the Bill
Section 21(a) of the Financial Administration and Audit Act 1977 provides
that, for each financial year, the Treasurer must present to the Legislative
Assembly a Bill for an ordinary Annual Appropriation Act. From 1 July
2009 this provision is repealed. Equivalent provision is made in Section
27(a) of the Financial Accountability Act 2009.
The policy objectives of the Bill, the reasons for those objectives and the
ways in which the policy objectives will be achieved by the Bill are
detailed in the Budget Speech and the accompanying Budget Papers.
This Bill provides for:
· Appropriation for 2009-10 to fund the cost of delivering departmental
services, administered items and equity adjustment in that year and
certain services, equity adjustment and administered items delivered
in the previous year but not previously funded;
· Supply for 2010-11 to allow the normal operations of government to
continue until the Appropriation Bill for 2010-11 receives assent; and
· Supplementary appropriation for unforeseen expenditure that
occurred in the 2007-08 financial year.
The supplementary appropriation sought is based on the Consolidated
Fund Financial Report, noting unforeseen expenditure to be
appropriated, which has been prepared by the Treasurer and reported
upon by the Auditor-General in accordance with Section 38A of the
Financial Administration and Audit Act 1977. From 1 July 2009 this
provision is repealed. Equivalent provision is made in Section 23 of
the Financial Accountability Act 2009. Brief explanations of
departmental unforeseen expenditure requirements have been
provided as part of the Consolidated Fund Financial Report 2007-08.
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Appropriation Bill 2009
Notes On Provisions
Clause 1 provides for the short title of the Act.
Clause 2 provides that for each department, the vote amount mentioned for
the department in Schedule 2 is appropriated for the 2009-10 financial year
for the department for application to its departmental services,
administered items and equity adjustment.
It also provides that part of the vote amount may be applied for some
payments necessary in respect of departmental services, administered items
and equity adjustment delivered in 2008-09 which departments were not
paid for by the end of that financial year.
Clause 2(3) provides that the total amount of $43 785 721 000 includes the
amount already authorised by the Appropriation Act 2008, section 3, to be
paid for the financial year starting 1 July 2009.
Clause 3 provides that the amount of $21 600 000 000 is authorised to be
paid for the 2010-11 financial year for departments for application to their
departmental services, administered items and equity adjustment until the
Appropriation Bill for 2010-11 receives assent.
Clause 4(1) authorises the Treasurer to pay $2 150 438 000 from the
consolidated fund for departments as stated in Schedule 3 for the financial
year starting 1 July 2007.
Clause 4(2) provides that for each department, the total amount mentioned
in Schedule 3 is appropriated for the department for application to its
departmental services, administered items and equity adjustment for the
year as stated in the Schedule.
Clause 5 repeals the Appropriation Act 2006 (2006 Act No. 38) and the
Appropriation Act (No. 2) 2006 (2006 Act No. 51).
Schedule 1 sets out how the amount appropriated from the Consolidated
Fund for the year starting on 1 July 2009 is to be distributed between
departments, other than the Legislative Assembly and Parliamentary
Service.
Schedule 2 details the total amount appropriated for each department for
application to its departmental services, administered items and equity
adjustment for the financial year 2009-10.
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Appropriation Bill 2009
Accountable Officers may apply the total of funds received from the
Treasurer for departmental outputs across the individual outputs of the
department.
Under section 24 of the Financial Administration and Audit Act 1977, the
Treasurer may pay a department's appropriation in amounts different to
those set out in the Annual Appropriation Act, provided that the total Vote
amount is not exceeded. If the Treasurer considers there is a surplus in one
or more of the headings of a department for a financial year and a
deficiency in another heading or headings of that department, the Treasurer
may allocate an amount to one or more of the headings that are deficient
from the heading or headings in surplus. From 1 July 2009 this provision is
repealed. Equivalent provision is made in Section 33 of the Financial
Accountability Act 2009.
Section 24A of the Financial Administration and Audit Act 1977, provides
for an amount called the Treasurer's Advance which is included in the Vote
for the Treasury Department but which may be used for purposes that may
be delivered by any department. Amounts from the Treasurer's Advance
may be paid by the Treasurer to other departments for departmental
services, administered items or equity adjustment, even though the amount
appropriated to other departments under the relevant Annual Appropriation
Act for the financial year will be exceeded. From 1 July 2009 this
provision is repealed. Equivalent provision is made in Section 34 of the
Financial Accountability Act 2009.
Schedule 3 details the total amount of supplementary appropriation for
each department for application to its departmental services, administered
items and equity adjustment for the financial year 2007-08.
Legislative Standards
Consultation
Consultation has been undertaken with departments in establishing the
appropriations payable to them pursuant to this Bill.
© State of Queensland 2009
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