Document ID: chunk:federal_register_of_legislation:F2022C01123:reg:27:p10
Version: federal_register_of_legislation:F2022C01123
Segment Type: reg
Provision Reference: reg 27 (pt 10/15)
Character Range: 65749–68992

the non-corporate Commonwealth entity and is recognised and disclosed accordingly.
  (2) Payments from a non-corporate Commonwealth entity to a corporate Commonwealth entity in the nature of:
       (a) equity injections are an increase to the carrying amount of the administered investment of the non-corporate Commonwealth entity;
       (b) loans to corporate Commonwealth entities must be accounted for as loans receivable by the relevant non-corporate Commonwealth entity regardless of whether the loan is made directly by the OPA or through the non‑corporate Commonwealth entity;
       (c) interest repayments must be recorded as revenue in the non-corporate Commonwealth entity's administered accounts, regardless of whether the interest is paid directly to the OPA or through the non-corporate Commonwealth entity; and
       (d) other payments (i.e., not in the nature of equity injections or loans) are recorded as expenses by the non-corporate Commonwealth entity.

  Division 5 -  Disclosure of Appropriations

Guide to this Division

The purpose of this Division is to mandate what information is to be captured in the Appropriations disclosure note.

  43 Annual appropriations
  (1) The amounts shown for Annual Appropriations must be the same as those set out in the relevant Appropriation Acts.
  (2) The amounts disclosed must include the total of the following adjustments under the relevant legislative provisions:
       (a) AFM – appropriated in the current reporting period;
       (b) PGPA Act section 74—only current year appropriations increased by PGPA Act section 74 receipts that have been recorded in the accounts and records of the responsible entity during the reporting period; and
       (c) PGPA Act section 75 – only current year appropriation increased or decreased by section 75 determinations.
  (3) Appropriation applied must include:
       (a) cash payments made from appropriations; and
       (b) appropriations credited to special accounts for the reporting period.
       This is to include amounts from both current and prior year appropriations.
  (4) The following information must be disclosed as footnotes:
       (a) an explanation for all current year annual appropriations that have been:
           (i) withheld under section 51 of the PGPA Act; and
           (ii) quarantined for administrative reasons;
       (b) an explanation of all material variances between:
           (i) the appropriation applied in the reporting period; and
           (ii) the amount appropriated (or otherwise authorised) for the current period; and
       (c) any entities that spent money from the CRF on behalf of the reporting entity.
  (5) All reporting entities that receive a Departmental Capital Budget and/or an Administered Capital Budget must disclose separately the total of these amounts as shown in the Portfolio Budget Statements and Portfolio 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