Department of Sustainability, Environment, Water, Population and Communities Annual Report 2011–12

1. 
   Numbers in this section of the table must be disclosed to the cent.
   
2. 
   Administered items for 2012 were reduced to these amounts when these financial statements were tabled in Parliament as part of the Department's 2012 annual report. This reduction was effective in 2013, but the amounts were reflected in Table A in the 2012 financial statements in the column 'Appropriations reduced' as they were adjustments to 2012 appropriations.
   
3. 
   Amount required as per Appropriation Act (Act 1 s. 11; Act 2 s. 12).
   
4. 
   Total amount appropriated in 2012.
   
5. 
   Total reduction effective in 2013.
   

1. 
   Numbers in this section of the table must be disclosed to the cent.
   
2. 
   Administered items for 2011 were reduced to these amounts when these financial statements were tabled in Parliament as part of the Department's 2011 annual report. This reduction was effective in 2012, but the amounts were reflected in Table A in the 2011 financial statements in the column 'Appropriations reduced' as they were adjustments to 2011 appropriations.
   
3. 
   Amount required as per Appropriation Act (Act 1 s. 11; Act 2 s. 12).
   
4. 
   Total amount appropriated in 2011.
   
5. 
   Total reduction effective in 2012.
   

Special Accounts

Section 83 of the Constitution provides that no amount may be paid out of the Consolidated Revenue Fund except under an appropriation made by law. The Department of Finance and Deregulation provided information to all agencies in 2011 regarding the need for risk assessments in relation to compliance with statutory conditions on payments from special appropriations, including special accounts.

During 2011-12, the Department developed a plan to review exposure to risks of not complying with statutory conditions on payments from appropriations. The plan involved:

identifying each special appropriation and special account;

determining the risk of non-compliance by assessing the statutory conditions and the extent to which existing payment systems and processes satisfy those conditions; and

obtaining legal advice as appropriate to resolve questions of potential non-compliance.

The Department identified 8 appropriations involving statutory conditions for payment, comprising:

1. 
   1 special appropriation:
   
   1. 
      Financial Management and Accountability Act 1997 s.28(2), Administered
      
2. 
   7 special accounts:
   
   1. 
      Building Australia Fund Water Portfolio Special Account
      
   2. 
      Environmental Water Holdings Special Account
      
   3. 
      Natural Heritage Trust of Australia Account
      
   4. 
      Ozone Protection and Synthetic Greenhouse Gas Account
      
   5. 
      Sea Installations Account
      
   6. 
      Services for Other Entities and Trust Moneys – Department of the Environment, Water, Heritage and the Arts Special Account
      
   7. 
      Water Efficiency Labelling and Standards Account
      

The work conducted has identified no issues of non-compliance with Section 83.