[Index] [Search] [Download] [Bill] [Help]
1 Appropriation APPROPRIATION BILL 1998 EXPLANATORY NOTES GENERAL OUTLINE Section 21 of the Financial Administration and Audit Act 1977 provides that the Treasurer is to present to the Legislative Assembly for each financial year a Bill for an Annual Appropriation Act. It also provides that at the time of presenting this Bill, estimates of receipts relating to the proposed expenditure must be tabled by the Treasurer. This Bill provides for: · appropriation for 1998-99; and · initial appropriation for 1999-2000, to allow normal operations of Government to continue until the Appropriation Bill to be presented to Parliament in 1999 receives assent. NOTES ON PROVISIONS Clause 1 provides for the short title of the Act. Clause 2 authorises the Treasurer to issue from the public accounts and apply for services, as specified in the Schedule, in the financial year starting 1 July 1998, the sum of $22,187,781,000. This amount includes the appropriation already authorised by the Appropriation Act 1997. Clause 3 authorises the Treasurer to issue from the public accounts and apply for services in the financial year starting 1 July 1999 the sum of $11,348,587,000. Clause 4 repeals the Appropriation Act 1995 and Appropriation Act (No. 2) 1995 which have had their effect. The Schedule details appropriation for 1998-99 for the Consolidated Fund and Trust and Special Funds.
2 Appropriation The Schedule also details allocations for specific Program Areas within Policy Areas (Parts 2 and 4). A Policy Area is a broad aggregation of Program Areas representing the main areas of Government endeavour whilst Program Areas are groupings of Programs representing a particular direction of Government within a Policy Area. A full explanation of the structure is contained in Budget Paper No. 2--(Appendix C): Program Structure and Departmental Overview Statements. In terms of the Financial Administration and Audit Act 1977, the following structure applies for the Consolidated Fund: · each Policy Area constitutes a single Vote; · each Program Area within a Policy Area is a Subdivision; and · departmental allocations within each Program Area are Subdivisional Items. Within Trust and Special Funds each fund comprises the basic unit of appropriation. Allocation and reallocation of resources is possible under section 24 of the Financial Administration and Audit Act 1977 as follows: · allocation and reallocation of resources within a Program is a matter for determination by the accountable officer irrespective of the nature of the expenditure; · allocation and reallocation of resources between a department's Programs within the same Program Area is also a matter for the accountable officer, except that transfers are not permitted between Trust and Special Funds; · reallocation of resources within the same fund and between Programs in different Program Areas but the same Policy Area requires the approval of the Treasurer. Additional reallocations are also available under section 24A of the Act which provides for certain appropriations of Treasury to be transferred to other departments. LEGISLATIVE STANDARDS The other matters outlined in section 23(1) of the Legislative Standards Act 1992 are not applicable to Appropriation Bills.
3 Appropriation © The State of Queensland 1998