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PGPA Act Special Account Determination 2015/01 (Australia–Indonesia Partnership for Reconstruction and Development (Loans) Special Account 2015) – Establishment and Variation

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PGPA Act (Australia–Indonesia Partnership for Reconstruction and Development (Loans) Special Account 2015—Establishment) Determination 2015/01
Public Governance, Performance and Accountability Act 2013
I, MATHIAS HUBERT PAUL CORMANN, Minister for Finance, make this determination.
 
MATHIAS HUBERT PAUL CORMANN
Minister for Finance
 
Dated: 12 March 2015
 
Part 1 - Establishment
1             Name of determination
This determination is the PGPA Act Special Account Determination 2015/01 (Australia–Indonesia Partnership for Reconstruction and Development (Loans) Special Account 2015) – Establishment and Variation.
Note 1      All special account determinations and compilations are registered on the Federal Register of Legislative Instruments (FRLI) kept under the Legislative Instruments Act 2003. See http://www.comlaw.gov.au
Note 2    The Determination is subject to Part 6 (sunsetting) of the Legislative Instruments Act 2003. The sunsetting provisions mean that this special account will be repealed on the earlier of 1 April or 1 October falling on or after the tenth anniversary of registration.
2             Commencement
This determination takes effect on the day specified in paragraph 79(5)(a) of the PGPA Act.
3             Legislative authority
This determination is made under subsections 78(1) and (3) of the PGPA Act.
4             Definitions
In this determination:
accountable authority has the meaning given by the PGPA Act.
PGPA Act means the Public Governance, Performance and Accountability Act 2013.
5             Establishment
For paragraph 78(1)(a) of the PGPA Act, a special account is established with the name Australia–Indonesia Partnership for Reconstruction and Development (Loans) Special Account 2015 (the special account).
6             Accountable authority
For paragraph 78(1)(d) of the PGPA Act, the accountable authority for the special account is the Secretary of the Department of Foreign Affairs and Trade.
7             Amounts that are allowed to be credited
            For paragraph 78(1)(b) of the PGPA Act, the following amounts are allowed to be credited to the special account:
(a)    amounts received in the course of the performance of functions that relate to purposes of the special account, other than the repayment of financing or loans made under the purposes of the special account;
(b)   amounts received from any person for the purposes of the special account, other than the repayment of financing or loans made under the purposes of the special account;
(c)    amounts that have been debited from the Australia-Indonesia Partnership for Reconstruction and Development (Loans) Special Account that was established by the Financial Management and Accountability Determination 2005/03 – Australia-Indonesia Partnership for Reconstruction and Development (Loans) Special Account Determination 2005.
Note 1      The Appropriation Acts provide that if any of the purposes of a special account are covered by an item in those Acts (whether or not the item expressly refers to the special account), then amounts may be debited against that item and credited to that special account.
Note 2      An amount debited from the special account, which is repaid to the Commonwealth, may be re‑credited to the special account under paragraph 74(1)(b) of the PGPA Act.
8             Purposes for which amounts are allowed to be debited
(1)               For paragraph 78(1)(c) of the PGPA Act, the purposes for which amounts are allowed to be debited from the special account are:
(a)      loans for relief, rehabilitation and reconstruction assistance to areas in the Republic of Indonesia directly affected by the 2004 Tsunami through one or more of the activities specified in subsection 8(2);
(b)      loans for economic and social development assistance to all areas of the Republic of Indonesia through one or more of the activities specified in subsection 8(2);
(c)      activities that are incidental to and directly related to a purpose mentioned in paragraph (a) or (b);
(d)      to reduce the balance of the special account (and, therefore, the available appropriation for the special account) without making a real or notional payment;
(e)      to repay amounts where an Act or other law requires or permits the repayment of an amount received.
Note 1      Subsection 78(4) of the PGPA Act appropriates the Consolidated Revenue Fund for payments made with amounts debited from the special account. Subsection 78(6) of the PGPA Act provides that whenever an amount is debited against the appropriation, the amount is taken to be also debited from the special account.
Note 2      An amount may be debited from the special account where:
(a)     it has been incorrectly credited by virtue of a clerical mistake; or
(b)     it has been credited through the exercise of a discretion by an official and the exercise of that discretion was actuated by a fundamental mistake of fact or law. Legal advice should be obtained before an amount is debited on this basis.
Note 3      The purpose of paragraph (d) above is to allow for the balance of the special account to be reduced. When the special account is debited for this purpose, there is no payment or credit available to another party, account or appropriation.
(2)               For the purposes of paragraphs 8(1)(a) and (b), the activities are:
                                     (i)            humanitarian relief, rehabilitation and recovery assistance;
                                   (ii)            construction, reconstruction or repair of infrastructure;
                                 (iii)            construction, management and operation of health facilities and assistance to improve health outcomes;
                                 (iv)            construction, management and operation of education facilities and assistance to improve education outcomes;
                                   (v)            assistance with sustainable agricultural development and natural resource management;
                                 (vi)            assistance with systems of governance, including systems of law and justice, economic and financial management, public sector management, democratic institutions and processes, human rights and the development of civil society;
                               (vii)            assistance with human resource development, including scholarships, education and training programmes;
                             (viii)            assistance with disaster preparedness and management;
                                 (ix)            assistance with economic and social development policy and planning;
                                   (x)            assistance with organisational capacity development and institution strengthening to ensure sustainability of assistance in key sectors;
                                 (xi)            assistance to support private sector development in order to create self sustaining employment.
Part 2—Transitional variation
9             Variation
Subsection 5(1) of the Financial Management and Accountability Determination 2005/03 – Australia-Indonesia Partnership for Reconstruction and Development (Loans) Special Account Determination 2005 is varied by adding at the end:
             ; and (e)  to credit amounts to the Australia–Indonesia Partnership for Reconstruction and Development (Loans) Special Account 2015.
Note:          That determination is automatically repealed on 1 April 2015 by the operation of section 50 of the Legislative Instruments Act 2003 (Sunsetting). The variation provides for the transfer of any remaining amounts in the special account established by that determination to the Australia–Indonesia Partnership for Reconstruction and Development (Loans) Special Account 2015 (a new special account established by this determination).