Financial Management and Accountability Regulations 1997

agency agreement means an agreement for the procurement of goods and services under which an Agency is obliged, or may become obliged, to make a payment of public money to another Agency.

approver means:

(a) a Minister; or

(b) a Chief Executive; or

Commonwealth contract means an agreement for the procurement of goods and services under which the Commonwealth is obliged, or may become obliged, to make a payment of public money.

financial task means a task or procedure (other than a task or procedure performed under an agreement or arrangement authorised under paragraph 12 (a), or mentioned in paragraph 12 (b), of the Act) relating to:

(a) the commitment or spending of public money; or

(b) the management and control of public money.

Finance Chief Executive means the Secretary to the Department of Finance and Administration.

FMA Orders means Orders issued by the Finance Minister under section 63 of the Act.

Treasury Chief Executive means the Secretary to the Department of the Treasury.

Part 2 Agencies

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

(1) For paragraph (a) or (b) of the definition of Agency in section 5 of the Act:

(a) a member of the Defence Force is allocated to the Department of Defence, unless the member’s services are made available to assist the Chief Executive Officer of the Defence Materiel Organisation; and

(b) an officer, instructor or cadet in the Australian Army Cadets, the Australian Air Force Cadets or the Australian Navy Cadets is allocated to the Department of Defence; and

(c) a person employed, under the Members of Parliament (Staff) Act 1984, on the staff of an office-holder or a Senator or Member is allocated to the Department of State to which the money out of which the person’s remuneration is paid is appropriated; and

(d) a person (other than a person engaged under the Public Service Act 1999) who performs a financial task for a Department of State is allocated to that Department; and

(e) a person (other than a person engaged under the Parliamentary Service Act 1999) who performs a financial task for a Department of the Parliament is allocated to that Department; and

(f) a person performing, or assisting in the performance of, the functions of the Independent Auditor under Part 7 of the Auditor-General Act 1997 is allocated to the Department of the Prime Minister and Cabinet.

(2) In this regulation:

Australian Air Force Cadets means the body continued in existence by section 8 of the Air Force Act 1923.

Australian Army Cadets means the body continued in existence by section 62 of the Defence Act 1903.

Australian Navy Cadets means the body continued in existence by section 38 of the Naval Defence Act 1910.

5 Prescribed Agencies and Chief Executives of prescribed Agencies

(1) For the definition of prescribed Agency in section 5 of the Act, the combination of:

(a) a body, organisation or group mentioned in Schedule 1; and

(b) any other persons who perform financial tasks in relation to a function of that body, organisation or group;

is prescribed.

Note Under section 5 of the Act, a prescribed Agency is a body, organisation or group of persons prescribed by regulations for the purposes of this definition.

(2) For the Act and these Regulations, a prescribed Agency may be known by the name given to it in column 2 of Schedule 1.

(3) For the definition of Chief Executive in section 5 of the Act, the Chief Executive of a prescribed Agency specified in column 2 in Schedule 1 is the person from time to time holding or acting in the office specified in column 3 in relation to that Agency.

Part 3 Powers of Chief Executives

6 Chief Executive’s Instructions (Act, s 52)

(1) The Chief Executive of an Agency is authorised to give instructions (to be called Chief Executive’s Instructions) to officials in that Agency on any matter necessary or convenient for carrying out or giving effect to the Act or these Regulations, and, in particular:

(a) on any of the following matters:

(i) handling, spending and accounting for public money;

(ii) making commitments to spend public money;

(iii) recovering amounts owing to the Commonwealth;

(iv) using, or disposing of, public property;

(v) acquiring property that is to be public property; and

(b) for ensuring or promoting:

(i) the proper use and management of public money, public property and other resources of the Commonwealth; and

(ii) proper accountability for the use and management of public money, public property and other resources of the Commonwealth.

(2) A Chief Executive must not issue an instruction that is inconsistent with:

(a) the Act; or

(b) these regulations; or

Part 4 Commitments to spend public money

7 Commonwealth Procurement Guidelines

(1) The Finance Minister may issue guidelines (to be called Commonwealth Procurement Guidelines) about matters relating to the procurement of property and services, including:

(a) matters affecting Commonwealth contracts or agency agreements; and

(b) the publication of details of Commonwealth contracts and agency agreements; and

(2) Commonwealth Procurement Guidelines must not be inconsistent with:

(a) the Act; or

(b) these regulations; or

(3) Commonwealth Procurement Guidelines may require that a matter must be published in the way set out in the Guidelines.

8 Officials to have regard to guidelines

(1) An official performing duties in relation to the procurement of property or services must have regard to the Commonwealth Procurement Guidelines.

(2) An official who takes action that is not consistent with the Guidelines must make a written record of his or her reasons for doing so.

9 Approval of spending proposals — principles

(1) An approver must not approve a proposal to spend public money (including a notional payment within the meaning of section 6 of the Act) unless the approver is satisfied, after making such inquiries as are reasonable, that the proposed expenditure:

(a) is in accordance with the policies of the Commonwealth; and

(b) will make efficient and effective use of the public money; and

(c) if the proposal is one to spend special public money, is consistent with the terms under which the money is held by the Commonwealth.

(2) Subregulation (1) does not apply to a proposal by an intelligence or security agency, or a prescribed law enforcement agency, to spend operational money within the meaning of section 5 of the Act as modified in accordance with Schedule 2.

10 Approval of future spending proposals

If any of the expenditure under a spending proposal is expenditure for which an appropriation of money is not authorised by the provisions of an existing law or a proposed law that is before the Parliament, an approver must not approve the proposal unless the Finance Minister has given written authorisation for the approval.

11 Approval of spending proposals — officials

An official must not approve a proposal to spend public money unless authorised by a Minister or Chief Executive, or by or under an Act, to approve the proposal.

12 Approval to be recorded

If approval of a proposal to spend public money is not given in writing, the approver must record the terms of the approval in a document as soon as practicable after giving the approval.

Note Document is not limited to paper documents: Acts Interpretation Act 1901, s 25.

13 Entering into contracts etc

A person must not enter into a contract, agreement or arrangement under which public money is, or may become, payable (including a notional payment within the meaning of section 6 of the Act) unless a proposal to spend public money for the proposed contract, agreement or arrangement has been approved under regulation 9 and, if necessary, in accordance with regulation 10.

14 Entering into loan guarantees

(1) In this regulation:

loan guarantee means a guarantee of the due payment of the whole, or a part, of either or both of the principal of, and the interest payable on, a loan.

(2) A person (including a Minister or a Chief Executive) must not give a loan guarantee on behalf of the Commonwealth unless:

(a) a proposal to spend public money for the guarantee has been approved under regulation 9 and, if necessary, in accordance with regulation 10; and

(b) the giving of the guarantee has been authorised by the Finance Minister, or another person authorised by the Finance Minister for the purpose.

Part 6 Protection of public money and public property

19 Guidelines on fraud control

(1) The Minister for Justice may issue guidelines (to be called Fraud Control Guidelines) about the control of fraud, dealing with fraud risk assessments, the preparation and implementation of fraud control plans and arrangements for reporting of fraud.

(2) Fraud Control Guidelines must not be inconsistent with:

(a) the Act; or

(b) these regulations; or

20 Officials to have regard to guidelines

An official performing duties in relation to the control and reporting of fraud must have regard to the Fraud Control Guidelines.

Part 7 Borrowing and investment

21 Credit cards

An arrangement with a bank or other person under subsection 38 (2) of the Act may provide for the issue to, and use by, the Commonwealth of credit cards or credit vouchers.

Note Section 38 of the Act deals with short-term borrowing by the Commonwealth.

22 Investment of public money

For subparagraphs (a) (iv) and (b) (v) of the definition of authorised investment in subsection 39 (10) of the Act, the other forms of investment are:

(a) a bill of exchange accepted or endorsed only by a bank; and

(b) a professionally managed money market trust if the Minister or the Treasurer is satisfied that:

(i) the only investments managed by the trust are mentioned in subparagraph (a) (i), (ii) or (iii), or (b) (i), (ii) or (iii), of the definition of authorised investment in subsection 39 (10) of the Act, or in paragraph (a); and

(ii) a charge over trust assets does not support any borrowings by the trust.

Part 7A Reporting and audit

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

(1) For subsection 55 (1) of the Act, the Finance Minister must prepare annual financial statements in relation to the Commonwealth that include the following:

(a) an operating statement;

(b) a statement of financial position;

(d) notes to the financial statements.

(2) The annual financial statements mentioned in subregulation (1) must give a true and fair view of:

(a) the Commonwealth’s financial position at the end of the financial year for which the statements are prepared; and

(b) the results of the Commonwealth’s operations and cash flows for that financial year.

(3) If the annual financial statements would not otherwise give a true and fair view of the matters mentioned in subregulation (2), the Finance Minister must add to the financial statements such information and explanations as will give a true and fair view of those matters.

(4) The Finance Minister must state in the annual financial statements whether, in the Finance Minister’s opinion, the financial statements give a true and fair view of the matters mentioned in subregulation (2).

22B Audit of Finance Minister’s annual financial statements (Act, s 56)

(1) For subsection 56 (1) of the Act, the Auditor-General must state in each audit report whether, in the Auditor-General’s opinion, the financial statements mentioned in subregulation 22A (1):

(a) have been prepared in accordance with regulation 22A; and

(b) give a true and fair view of the matters mentioned in subregulation 22A (2).

(2) If the Auditor-General is not of that opinion, the Auditor-General must state the reasons.

Part 8 Miscellaneous

23 Disposal of property found on Commonwealth premises etc

(1) If:

(a) property (other than money, or property to which subregulation (2) applies) is found on premises, or in an aircraft, vessel, vehicle, container or receptacle, under the control of the Commonwealth; and

(b) the property is not claimed by its owner within 3 months from the date on which it is so found;

the Commonwealth may dispose of the property.

(2) The Commonwealth may, at any time, dispose of:

(a) live plants or animals; or

(b) perishable goods; or

found on premises, or in an aircraft, vessel, vehicle, container or receptacle, under the control of the Commonwealth.

(3) The Commonwealth must dispose of the property by sale, unless it is impracticable, or undesirable in the public interest, to do so.

(4) If:

(a) the Commonwealth has disposed of property by sale; and

(b) the person who was the owner of the property immediately before the sale makes a claim on the Commonwealth in respect of the property;

the Commonwealth must pay to the person an amount equal to the amount for which the property was sold less the aggregate of any amounts reasonably spent by the Commonwealth for the storage, maintenance or disposal of the property.

(5) If property is sold by the Commonwealth, any right in respect of the property vested in a person before the sale ceases to exist at the time of the sale.

24 Finance Minister may delegate powers

(1) The Finance Minister may delegate to an official, by signed instrument, any of the Finance Minister’s powers or functions under these regulations.

(2) In exercising powers and functions under a delegation, the official must comply with any directions of the Finance Minister.

24A Treasurer may delegate powers

(1) The Treasurer may delegate to an official, by signed instrument, any of the Treasurer’s powers or functions under these regulations.

(2) In exercising powers and functions under a delegation, the official must comply with any directions of the Treasurer.

25 Finance Chief Executive may delegate powers

(1) The Finance Chief Executive may delegate to an official, by signed instrument, any of the Finance Chief Executive’s powers or functions under these regulations.

(2) In exercising powers and functions under a delegation, the official must comply with any directions of the Finance Chief Executive.

25A Treasury Chief Executive may delegate powers

(1) The Treasury Chief Executive may delegate to an official, by signed instrument, any of the Treasury Chief Executive’s powers or functions under these regulations.

(2) In exercising powers and functions under a delegation, the official must comply with any directions of the Treasury Chief Executive.

26 Chief Executive may delegate powers

(1) The Chief Executive of an agency may delegate to an official, by signed instrument, any of the Chief Executive’s powers or functions under these regulations (including powers delegated to the Chief Executive by the Finance Minister or the Finance Chief Executive).

(2) In exercising powers and functions under a delegation, the official must comply with any directions of the Chief Executive.

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

The application of the Act to an intelligence or security agency is subject to the modifications set out in Schedule 2.

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

(1) For the definition of prescribed law enforcement agency in subsection 58 (2) of the Act, the combination of:

(a) a body, organisation or group mentioned in Schedule 3; and

(b) any other persons who perform financial tasks in relation to a function of that body, organisation or group;

is prescribed.

(2) The application of the Act to a prescribed law enforcement agency is subject to the modifications set out in Schedule 2.

(3) However, the modifications set out in items [5] to [12] of Schedule 2 do not apply to:

(a) a prescribed law enforcement agency (as described in Schedule 3); or

(b) any other persons who perform financial tasks in relation to the prescribed law enforcement agency;

at any time at which there is no agreement between the Finance Minister and the Minister responsible for the administration of the prescribed law enforcement agency relating to the giving of annual financial statements, and at any time at which an agreement of that kind is not in operation.

Note about annual financial statements of a prescribed law enforcement agency

If items [5] to [12] of Schedule 2 do not apply to a prescribed law enforcement agency, the agency will be subject to the Finance Minister’s Orders in relation to the giving of annual financial statements. Those Orders allow for special arrangements to be made for the agency.

Schedule 1 Prescribed agencies

(regulation 5)

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

Item	Agency	Chief Executive
101	Administrative Appeals Tribunal, comprising: (a) the Registrar of the Administrative Appeals Tribunal; and (b) the District Registrars, the Conference Registrars, the Deputy Registrars and the staff of the Tribunal mentioned in subsection 24N (3) of the Administrative Appeals Tribunal Act 1975; and (c) persons made available to the Tribunal under subsection 24N (4) of that Act See Note B	Registrar
103	AusAID, comprising: (a) the person occupying, or performing the duties of, the office within the Department of Foreign Affairs and Trade known as Director-General of AusAID; and (b) persons engaged under the Public Service Act 1999 to assist the Director-General	Director-General
104	AUSTRAC, comprising: (a) the Director of AUSTRAC; and (b) the staff mentioned in section 40 of the Financial Transaction Reports Act 1988; and (c) consultants engaged under section 40A of that Act See Note B	Director
105	Australia-Japan Foundation, comprising: (a) the Chairman and other members of the Australia-Japan Foundation; and (b) the staff mentioned in section 20 of the Australia-Japan Foundation Act 1976; and (c) other persons engaged under section 22 of that Act	Chairman
106	Australian Bureau of Statistics, comprising: (a) the Australian Statistician; and (b) the staff mentioned in subsection 16 (1) of the Australian Bureau of Statistics Act 1975; and (c) persons engaged under subsection 16 (2) of that Act See Note B	Australian Statistician
107	Australian Centre for International Agricultural Research, comprising: (a) the Director of the Australian Centre for International Agricultural Research; and (b) the staff mentioned in sections 30 and 31 of the Australian Centre for International Agricultural Research Act 1982; and (c) consultants engaged under section 32 of that Act See Note B	Director
107A	Australian Communications and Media Authority (the *ACMA), comprising: (a) the Chair, the Deputy Chair, the other members and the associate members of the ACMA; and (b) the staff mentioned in subsection 54 (1) of the Australian Communications and Media Authority Act 2005*; and	Chair
	(c) persons whose services are made available for the purposes of the ACMA under subsection 55 (1) of that Act See Note B
108	Australian Competition and Consumer Commission, comprising: (a) the Chairperson, members and associate members of the Australian Competition and Consumer Commission; and (b) the staff mentioned in section 27 of the Trade Practices Act 1974; and (c) consultants engaged under section 27A of that Act; and (d) a person taken to be a member, or an associate member, of the Australian Energy Regulator under section 8AB or 44AM of that Act; and (e) the persons made available to assist the Australian Energy Regulator under paragraph 44AAC (a) of that Act; and (f) consultants made available to assist the Australian Energy Regulator under paragraph 44AAC (b) of that Act See Note B	Chairperson
108A	Australian Crime Commission, comprising: (a) the Chief Executive Officer and examiners of the Australian Crime Commission; and (b) the staff mentioned in section 47 of the Australian Crime Commission Act 2002; and (c) consultants engaged under section 48 of that Act; and (d) persons whose services are made available under section 49 of that Act See Note B	Chief Executive Officer
109	Australian Customs Service, comprising: (a) the Chief Executive Officer of Customs; and (b) the staff mentioned in section 15 of the Customs Administration Act 1985 See Note B	Chief Executive Officer of Customs
110	Australian Electoral Commission, comprising: (a) the Electoral Commissioner, the Deputy Electoral Commissioner, and the Australian Electoral Officers; and (b) the staff and other persons mentioned in section 29 of the Commonwealth Electoral Act 1918 See Note B	Electoral Commissioner
110A	Australian Fair Pay Commission Secretariat (the *AFPC Secretariat), comprising: (a) the Director of the AFPC Secretariat; and (b) the staff of the AFPC Secretariat; and (c) consultants engaged by the Director of the AFPC Secretariat under section 7ZU of the Workplace Relations Act 1996* See Note B	Director
111	Australian Federal Police, comprising: (a) the Commissioner of Police and any Deputy Commissioner of Police appointed under the Australian Federal Police Act 1979; and (b) AFP employees, special members and special protective service officers of the Australian Federal Police, within the meaning of that Act	Commissioner of Police
113	Australian Industrial Registry, comprising: (a) the Industrial Registrar and Deputy Industrial Registrars; and	Industrial Registrar
	(b) the staff mentioned in section 83 of Workplace Relations Act 1996 See Note B
113A	Australian Institute of Family Studies (AIFS), comprising: (a) the Director of the AIFS; and (b) the staff mentioned in section 114M of the Family Law Act 1975 See Note B	Director
114	Australian National Audit Office, comprising: (a) the Auditor-General; and (b) the staff mentioned in section 40 of the Auditor-General Act 1997; and (c) persons engaged under section 27 of that Act See Note B	Auditor-General
114AA	Australian Office of Financial Management (AOFM), comprising: (a) the person occupying, or performing the duties of, the office known as the Chief Executive of AOFM; and (b) persons engaged under the Public Service Act 1999 to assist the Chief Executive	Chief Executive of AOFM
114AB	Australian Public Service Commission (APS Commission), comprising: (a) the Public Service Commissioner; and (b) persons engaged under the Public Service Act 1999 to assist the Commissioner See Note B	Public Service Commissioner
114A	Australian Radiation Protection and Nuclear Safety Agency (ARPANSA), comprising: (a) the Chief Executive Officer of ARPANSA; and (b) the staff mentioned in section 58 of the Australian Radiation Protection and Nuclear Safety Act 1998 See Note B	Chief Executive Officer of ARPANSA
114B	Australian Research Council, established by subsection 5 (1) of the Australian Research Council Act 2001 See Note B	Chief Executive Officer
115	Australian Secret Intelligence Service, comprising: (a) the Director-General of the Australian Secret Intelligence Service; and (b) persons employed by the Director-General	Director-General
116	Australian Security Intelligence Organisation, comprising: (a) the Director-General of Security; and (b) persons employed under section 84 of the Australian Security Intelligence Organisation Act 1979	Director-General of Security
116A	Australian Sports Anti-Doping Authority (the *ASADA), comprising: (a) the Chair, the Deputy Chair and the other members of the ASADA; and (b) the staff mentioned in section 49 of the Australian Sports Anti-Doping Authority Act 2006; and (c) the persons whose services are made available to the ASADA under section 50 of that Act. See Note B*	Chair
117	Australian Taxation Office, comprising: (a) the Commissioner of Taxation and the Second Commissioners of Taxation; and (b) persons engaged under the Public Service Act 1999 to assist the Commissioner See Note B	Commissioner of Taxation
117AA	Australian Trade Commission (Austrade), comprising: (a) the Chief Executive Officer mentioned in section 7B of the Australian Trade Commission Act 1985; and (b) the staff mentioned in section 60 of that Act; and (c) consultants engaged under section 62 of that Act See Note B	Chief Executive Officer
117A	Bureau of Meteorology, comprising: (a) the Director mentioned in section 5 of the Meteorology Act 1955; and (b) persons engaged under the Public Service Act 1999 to assist the Director See Note A	Director
117AB	Biosecurity Australia, comprising: (a) the person occupying, or performing the duties of, the office within the Department of Agriculture, Fisheries and Forestry known as Chief Executive of Biosecurity Australia; and (b) the persons engaged under the Public Service Act 1999 who assist the Chief Executive	Chief Executive
117AC	Cancer Australia, comprising: (a) the Chief Executive Officer appointed under section 14 of the Cancer Australia Act 2006; and (b) the staff mentioned in section 8 of that Act; and (c) consultants (if any) engaged under section 9 of that Act; and (d) the Advisory Council established under section 24 of that Act See Note B	Chief Executive Officer
117B	Centrelink (Commonwealth Services Delivery Agency), comprising: (a) the Chief Executive Officer appointed under section 29 of the Commonwealth Services Delivery Agency Act 1997; and (b) the staff mentioned in subsection 35 (1) of that Act; and	Chief Executive Officer
	(c) consultants (if any) engaged under subsection 37 (1) of that Act See Note B
118	Classification Board, comprising: (a) the Members of the Board referred to in section 46 of the Classification (Publications, Films and Computer Games) Act 1995; and (b) the staff mentioned in section 54 of that Act; and (c) consultants (if any) engaged under section 55 of that Act	Director
119	Classification Review Board, comprising the Members of the Board referred to in section 73 of the Classification (Publications, Films and Computer Games) Act 1995	Director of the Classification Board
119A	Commonwealth Grants Commission, comprising: (a) the Chairperson and members of the Commonwealth Grants Commission; and (b) persons engaged under the Public Service Act 1999 to assist the Commission	Secretary of the Commission
	Commonwealth Ombudsman Office, comprising: (a) the Commonwealth Ombudsman and the Deputy Commonwealth Ombudsmen; and (b) the staff mentioned in section 31 of the Ombudsman Act 1976 See Note B	Commonwealth Ombudsman Superannuation
122	ComSuper, comprising: (a) the Commissioner for Superannuation; and	Commissioner for
	(b) the staff mentioned in section 26 of the Superannuation Act 1976 See Note B
122AA	CrimTrac Agency, comprising: (a) the Chief Executive Officer; and (b) persons engaged under the Public Service Act 1999 to assist the Chief Executive Officer See Note A	Chief Executive Officer
122A	Dairy Adjustment Authority, comprising: (a) the member of the Dairy Adjustment Authority mentioned in subclause 59 (4) of Schedule 2 to the Dairy Produce Act 1986; and (b) persons whose services are made available to the Authority under clause 70 of Schedule 2 to that Act; and	Member
	(c) consultants engaged under clause 71 of Schedule 2 to that Act; and (d) persons engaged under the Public Service Act 1999 to assist the Authority
122AB	Defence Materiel Organisation, comprising: (a) the Chief Executive Officer; and (b) persons engaged under the Public Service Act 1999 to assist the Chief Executive Officer; and (c) members of the Defence Force whose services are made available to assist the Chief Executive Officer	Chief Executive Officer
122B	Equal Opportunity for Women in the Workplace Agency, comprising: (a) the Director of the Equal Opportunity for Women in the Workplace Agency; and	Director
	(b) persons mentioned in section 29 of the Equal Opportunity for Women in the Workplace Act 1999; and (c) consultants engaged under section 30 of that Act to assist the Director See Note B
123	Family Court of Australia, comprising: (a) the Chief Executive Officer of the Family Court of Australia; and (b) the officers and staff of the Registries of the Court (within the meaning of section 38N of the Family Law Act 1975) See Note B	Chief Executive Officer
124	Federal Court of Australia, comprising: (a) the Registrar of the Federal Court of Australia; and (b) other officers and staff of the Registries of the Court (within the meaning of section 18N of the Federal Court of Australia Act 1976) See Note B	Registrar
124A	Federal Magistrates Court, comprising: (a) the Chief Executive Officer of the Federal Magistrates Court; and (b) the staff of the Federal Magistrates Court engaged under the Public Service Act 1999 See Note B	Chief Executive Officer
124AA	Future Fund Management Agency, comprising: (a) the Chair of the Future Fund Board of Guardians appointed under section 38 of the Future Fund Act 2006; and	Chair of the Future Fund Board of Guardians
	(b) the staff mentioned in section 77 of that Act; and (c) consultants engaged (if any) and persons seconded to the Agency (if any) under section 78 of that Act See Note B
124B	Geoscience Australia, comprising: (a) the office known as the Chief Executive of Geoscience Australia; and (b) persons engaged under the Public Service Act 1999 to assist the Chief Executive	Chief Executive of Geoscience Australia
125	Human Rights and Equal Opportunity Commission, comprising: (a) the President and Commissioners; and	President
	(b) the staff mentioned in section 43 of the Human Rights and Equal Opportunity Commission Act 1986 See Note B
126	Insolvency and Trustee Service Australia (ITSA), comprising: (a) the Chief Executive of ITSA; and (b) persons engaged under the Public Service Act 1999 to assist the Chief Executive See Note A	Chief Executive
127	Inspector-General of Taxation, comprising: (a) the Inspector-General of Taxation mentioned in section 6 of the Inspector-General of Taxation Act 2003; and (b) persons engaged under the Public Service Act 1999 to assist the Inspector-General of Taxation; and	Inspector-General of Taxation
	(c) persons made available to the Inspector-General of Taxation under subsection 36 (3) of the Inspector-General of Taxation Act 2003; and
	(d) consultants engaged under subsection 36 (4) of the Inspector-General of Taxation Act 2003 See Note B
128A	IP Australia, comprising: (a) the person occupying, or performing the duties of, the position within the Department of Industry, Tourism and Resources known as the Director- General of IP Australia; and (b) persons engaged under the Public Service Act 1999 to assist the Director-General	Director-General
128AA	Medicare Australia comprising: (a) the Chief Executive Officer appointed under section 8AG of the Medicare Australia Act 1973; and (b) the staff mentioned in subsection 20 (1) of that Act; and (c) consultants (if any) engaged under subsection 21 (1) of that Act See Note B	Chief Executive Officer
128AB	Migration Review Tribunal and Refugee Review Tribunal (MRT–RRT) comprising: (a) the Principal Member, Senior Members and other members of the Migration Review Tribunal (MRT) mentioned in section 395 of the Migration Act 1958; and (b) the Registrar, Deputy Registrars and other officers of the MRT mentioned in section 407 of that Act; and (c) the Principal Member, Deputy Principal Member, Senior Members and other members of the Refugee Review Tribunal (RRT) mentioned in section 458 of the Migration Act 1958; and (d) the Registrar and other officers of the RRT mentioned in section 472 of that Act	Principal Member of the RRT
128AC	National Archives of Australia, comprising: (a) the Director-General; and (b) persons engaged under the Public Service Act 1999 to assist the Director-General See Note A	Director-General
128B	National Blood Authority, comprising: (a) the General Manager of the National Blood Authority; and (b) the staff mentioned in section 36 of the National Blood Authority Act 2003; and	General Manager
	(c) consultants engaged under section 37 of that Act See Note B
129	National Capital Authority, comprising: (a) the Chairman and the Chief Executive of the Authority; and	Chief Executive
	(b) the staff mentioned in section 47 of Australian Capital Territory (Planning and Land Management) Act 1988; and (c) consultants engaged under section 48 of that Act See Note B
130	National Competition Council, comprising: (a) the Council President and the Councillors mentioned in section 29C of the Trade Practices Act 1974; and	Council President
	(b) the staff mentioned in section 29M of that Act; and (c) the persons engaged under section 29N of that Act See Note B
131	National Health and Medical Research Council (NHMRC) comprising: (a) the Chief Executive Officer mentioned in section 6 of the National Health and Medical Research Council Act 1992; and (b) the Chair and other members of the Council of the NHMRC mentioned in section 20 of that Act; and (c) the members of Principal Committees established under section 35 of that Act; and (d) the members of any working committees established under section 39 of that Act; and (e) the staff mentioned in section 45 of that Act; and (f) consultants engaged under section 46 of that Act; and (g) the Commissioner of Complaints mentioned in section 55 of that Act; and (h) a person assisting: (i) the Chief Executive Officer; or (ii) the Council; or (iii) a committee; or (iv) the Commissioner of Complaints; in the performance of functions under the Act; and (i) members of the NHMRC Licensing Committee established under section 13 of the Research Involving Human Embryos Act 2002 See Note B	Chief Executive Officer
132	National Native Title Tribunal, comprising: (a) the Native Title Registrar, and (b) the Deputy Registrar or Deputy Registrars appointed by the Registrar under section 130 of the Native Title Act 1993; and (c) the staff mentioned in section 130 of that Act; and (d) other persons engaged under section 132 of that Act See Note B	Native Title Registrar
133	National Offshore Petroleum Safety Authority (NOPSA), established by section 150XD of the Petroleum (Submerged Lands) Act 1967, comprising: (a) the Chief Executive Officer of NOPSA; and (b) the staff mentioned in subsection 150YH (1) of that Act; and (c) consultants engaged under subsection 150YI (1) of that Act; and (d) the officers and employees mentioned in subsection 150YI (3) of that Act See Note B	Chief Executive Officer
133A	National Water Commission, established by section 6 of the National Water Commission Act 2004, comprising: (a) the Chief Executive Officer and Commissioners of the National Water Commission; and (b) the staff mentioned in subsection 35 (1) of that Act; and (c) the officers and employees mentioned in subsections 36 (1) and (2) of that Act; and	Chief Executive Officer
	(d) the consultants engaged under subsection 37 (1) of that Act See Note B
134	Office of Film and Literature Classification, comprising: (a) the Director; and (b) the staff mentioned in section 54 of the Classification (Publications, Films and Computer Games) Act 1995 See Note B	Director
136	Office of National Assessments, comprising: (a) the Director-General of the Office of National Assessments; and (b) the staff mentioned in section 17 of the Office of National Assessments Act 1977 See Note B	Director-General
137	Office of Parliamentary Counsel, comprising: (a) the First Parliamentary Counsel and Second Parliamentary Counsel; and (b) the staff mentioned in section 16 of the Parliamentary Counsel Act 1970 See Note B	First Parliamentary Counsel
137AA	Office of the Australian Building and Construction Commissioner, comprising: (a) the Australian Building and Construction Commissioner; and (b) the Deputy Australian Building and Construction Commissioners; and	Australian Building and Construction Commissioner
	(c) the staff mentioned in subsection 25(1) of the Building and Construction Industry Improvement Act 2005; and (d) the consultants engaged under subsection 25(3) of that Act. See Note B
137A	Office of the Privacy Commissioner, comprising: (a) the Privacy Commissioner; and (b) the staff mentioned in section 26A of the Privacy Act 1988 See Note B	Privacy Commissioner
138	Office of the Director of Public Prosecutions, comprising: (a) the Director of Public Prosecutions; and (b) the Associate Director of Public Prosecutions; and (c) staff mentioned in section 27 of the Director of Public Prosecutions Act 1983; and (d) persons engaged under section 28 of that Act; and	Director of Public Prosecutions
	(e) persons whose services are made available to the Director under section 29 of that Act See Note B
139	Office of the Inspector-General of Intelligence and Security, comprising: (a) the Inspector-General of Intelligence and Security; and (b) the staff mentioned in section 32 of the Inspector-General of Intelligence and Security Act 1986 See Note B	Inspector-General of Intelligence and Security
140	Office of the Official Secretary to the Governor-General, comprising: (a) the Official Secretary to the Governor-General; and (b) persons employed under section 13 of the Governor-General Act 1974	Official Secretary to the Governor-General
140AA	Office of the Renewable Energy Regulator, comprising: (a) the Regulator; and (b) staff mentioned in section 151 of the Renewable Energy (Electricity) Act 2000; and	Regulator
	(c) persons engaged under contract under section 155 of that Act to assist in the performance of any function of the Regulator See Note B
140AB	Office of Workplace Services, comprising: (a) the Director; and (b) persons engaged under the Public Service Act 1999 to assist the Director See Note A	Director
140A	Productivity Commission, comprising: (a) the Chair and other members of the Productivity Commission; and (b) persons engaged under the Public Service Act 1999 to assist the Commission; and (c) persons engaged under section 45 of the Productivity Commission Act 1998 See Note B	Chair of the Commission
141	Professional Services Review Scheme, comprising: (a) the Director of Professional Services Review and Deputy Directors of Professional Services Review; and (b) the staff mentioned in section 106ZM of the Health Insurance Act 1973; and (c) persons whose services are made available to the Director under section 106ZN of that Act; and (d) consultants engaged under section 106ZP of that Act See Note B	Director of Professional Services Review
144	Seafarers Safety, Rehabilitation and Compensation Authority (Seacare Authority) established by section 103 of the Seafarers Rehabilitation and Compensation Act 1992, comprising: (a) the Chairperson of the Authority mentioned in section 109 of the Seafarers Rehabilitation and Compensation Act 1992; and	Chairperson
	(b) staff made available to the Authority by Comcare under subsection 72A (2) of the Safety, Rehabilitation and Compensation Act 1988; and
	(c) the Chief Executive Officer of Comcare, to the extent that the Authority has delegated its functions or powers to the Chief Executive Officer under subsection 125 (1) of the Seafarers Rehabilitation and Compensation Act 1992
145	Royal Australian Mint, comprising: (a) the Chief Executive Officer of the Royal Australian Mint; and (b) persons engaged under the Public Service Act 1999 who assist the Chief Executive Officer; and (c) persons employed under other arrangements to assist the Chief Executive Officer	Chief Executive Officer

Note A This agency is also an Executive Agency, established under section 65 of the Public Service Act 1999 by order of the Governor-General in the Commonwealth Gazette mentioned for the agency:

· Office of Workplace Services

· Bureau of Meteorology (Gazette S 221, published on 27 June 2002)

· CrimTrac Agency (Gazette GN 23, published on 14 June 2000)

· Insolvency and Trustee Service Australia (Gazette GN 23, published on 14 June 2000; and Gazette PS 20, published on 24 May 2001)

· National Archives of Australia (Gazette GN 8, published on 28 February 2001)

Note B This agency is also a Statutory Agency (a body or group of persons declared by an Act to be a Statutory Agency for the purposes of the Public Service Act 1999).

Part 2 Prescribed agencies that handle money other than public money

Item

Agency

Chief Executive

202

Australian Securities and Investments Commission,
comprising:

(a) the Chairperson and other members of the Commission; and

(b) the staff mentioned in section 120 of the Australian Securities and Investments Commission Act 2001; and

(d) persons whose services are made available to the Commission under section 122 of that Act

Chairperson

204

Australian Reward Investment Alliance (ARIA), comprising:

(a) the Chairperson and other trustees mentioned in section 23 of the Superannuation Act 1990; and

(b) persons engaged under the Public Service Act 1999 who assist ARIA; and

Chairperson

Note The bodies in this Part are FMA agencies only in regard to public money that they hold — see regulation 5.

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

(regulation 27 and subregulation 28 (2))

[1] Section 5

insert

operational money means public money:

(a) that the Minister responsible for an Agency determines is needed to do things consistent with the Agency’s charter; and

(b) that is not money needed for staff and general administrative expenditure.

[2] Subsection 9 (2)

after

account

insert

, other than an account that is opened for the purpose of dealing with operational money,

[3] Section 11

before

An official

insert

(1)

[4] Section 11

insert

(2) Subsection (1) does not apply to an official who deposits public money in an account other than an official account in accordance with instructions given by the Chief Executive of the official’s Agency.

[5] Subection 49 (1)

omit

the Finance Minister’s Orders

insert

an agreement between the Finance Minister and the Minister responsible for the Agency

[6] Subsection 49 (2)

omit

Finance Minister’s Orders

insert

agreement

[7] Subsection 49 (2)

omit

those Orders

insert

the agreement

[8] Subsection 49 (3)

omit

Finance Minister’s Orders

insert

agreement

[9] Subsection 49 (3)

omit

those Orders

insert

the agreement

[10] Subsection 49 (4)

omit

Finance Minister’s Orders

insert

the agreement

[11] Paragraph 57 (2) (a)

omit

Finance Minister’s Orders

insert

an agreement between the Finance Minister and the Minister responsible for the Agency

[12] Subsection 57 (3)

omit

Finance Minister’s Orders

insert

agreement

[13] Subsection 57 (7)

after

reports

insert

(other than financial statements that have, or a report that has, details of operational money)

Schedule 3 Prescribed law enforcement agencies

(paragraph 28 (1) (a))

1 Australian Federal Police, comprising:

(a) the Commissioner of Police and any Deputy Commissioner of Police appointed under the Australian Federal Police Act 1979; and

(b) AFP employees, special members and special protective service officers of the Australian Federal Police, within the meaning of that Act.

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.

The Financial Management and Accountability Regulations 1997 were amended by the Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005 (Act No. 45, 2005), the Building and Construction Industry Improvement (Consequential and Transitional) Act 2005 (Act No. 112, 2005), the Workplace Relations (Work Choices) Act 2005 (Act No. 153, 2005) and the Australian Sports Anti-Doping Authority (Consequential and Transitional Provisions) Act 2006 (Act No. 7, 2006). The amendments are incorporated in this compilation.

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

Under the Legislative Instruments Act 2003, which came into force on 1 January 2005, it is a requirement for all non-exempt legislative instruments to be registered on the Federal Register of Legislative Instruments. From 1 January 2005 the Statutory Rules series ceased to exist and was replaced with Select Legislative Instruments (SLI series). Numbering conventions remain the same, ie Year and Number.

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	—

(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. GN 25).

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
Part 2
Heading to r. 4.....................	rs. 2005 No. 111
R. 4........................................	am. 2000 No. 20; 2004 No. 331; 2005 Nos. 74 and 111
Heading to r. 5.....................	rs. 2005 No. 111
R. 5........................................	am. 1999 Nos. 44 and 45; 2004 No. 331; 2005 No. 111
Part 4
R. 7........................................	am. 2002 No. 74
R. 9........................................	am. 1999 No. 44; 2006 No. 151
Heading to r. 11..................	rs. 2002 No. 74
R. 11......................................	am. 2002 No. 74
R. 13......................................	am. 2002 No. 74
R. 14......................................	am. 2002 No. 74
Part 5.....................................	rep. 1999 No. 107
Rr. 15–18.............................	rep. 1999 No. 107
Part 7
R. 22......................................	rs. 1999 No. 107
	am. 2004 No. 331
Part 7A
Part 7A..................................	ad. 1998 No. 333
R. 22A...................................	ad. 1998 No. 333
R. 22B...................................	ad. 1998 No. 333
Part 8
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
R. 27......................................	ad. 1999 No. 44
R. 28......................................	ad. 2006 No. 151
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 and 154
Schedule 2
Heading to Schedule 2......	rs. 2006 No. 151
Schedule 2...........................	am. 1999 No. 44
Schedule 3
Schedule 3...........................	ad. 2006 No. 151

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.