Document ID: chunk:federal_register_of_legislation:F2022C01123:reg:27:p11
Version: federal_register_of_legislation:F2022C01123
Segment Type: reg
Provision Reference: reg 27 (pt 11/15)
Character Range: 68645–71802

Additional Estimates Statements.
  45 Unspent annual appropriations
  Reporting entities must disclose the following:
       (a) all unspent departmental and administered annual appropriations by Appropriation Act (including current and prior years appropriations); and
       (b) total unspent departmental annual appropriations and total unspent administered annual appropriations; and
       (c) the amount and an explanation, by appropriation Act, of all prior years unspent departmental annual appropriations and all prior years unspent administered annual appropriations that:
           (i) have been withheld under section 51 of the PGPA Act; or
           (ii) have been quarantined for administrative reasons; and
       (d) the total adjustments made to all prior years unspent departmental annual appropriations under section 74 of the PGPA Act; and
       (e) the total adjustments made to all prior years unspent administered annual appropriations under section 74 of the PGPA Act; and
       (f) the total adjustments made to all prior years unspent departmental annual appropriations under section 75 of the PGPA Act; and
       (g) the total adjustments made to all prior years unspent administered annual appropriations under section 75 of the PGPA Act.
  46 Special appropriations
  (1) Reporting entities must disclose the following for each special appropriation:
       (a) authority, including:
           (i) for all special appropriations (including appropriations under section 77 of the PGPA Act which deals with repayments made by the Commonwealth)—the name of the relevant Act; and
           (ii) for limited amount special appropriations—the limit for the reporting period; and
           (iii) for special appropriations under section 58 of the PGPA Act (which deals with investments by the Commonwealth)—the total of prior year investments redeemed in the current year and redemptions of current year investments (gross); and
       (b) appropriation applied, including:
           (i) the total of cash payments, amounts credited to special accounts less repayments under subsection 74(1) of the PGPA Act; and
           (ii) the total investments made during the year under section 58 of the PGPA Act; and
           (iii) the total of repayments made under section 77 of the PGPA Act.
  (2) Reporting entities must disclose all relevant money invested in authorised investments under section 58 of the PGPA Act.
         Note: For requirements in relation to investments from special accounts made under section 58 of the PGPA Act investment powers that are delegated by the Finance Minister, see subsection 48(9).
  (3) Where investments are made under an Act of Parliament other than section 58 of the PGPA Act, the name of the relevant Act and section under which the investments were made must be disclosed.
  47 Disclosures by agent in relation to annual and special appropriations
  Where an entity ('the spending entity') has paid money out of the CRF on behalf of another entity ('the responsible entity'):
       (a) the spending entity must disclose the following for each responsible entity:
           (i) the