Appendices Appendix A – Evidence of government decisions and timing requirements for transfers through contributed capital Appendix B – Documentation example for CFAOs to evidence transfer amounts Appendix C – Pathways of transfers accounted for through contributed capital Appendix D – Decision tree on the classification and recognition of transfers through contributed capital Appendix E – History of this Direction
Appendix A – Evidence of government decisions and timing requirements for transfers through contributed capital Type of transfer1 Evidence of government decision Date of government decision Date of transfer 1. Restructures of administrative arrangements (a) Machinery of government changes (e.g. reallocation of a business, including functions/programs) Administrative Order; or On the date when the Order is signed; or The transfer is deemed to occur on the date of gazettal or publication unless the order or a subsequent order specifies a separate effective date, in which case the transfer is deemed to occur on the later date. Alternative evidence (e.g. Ministerial brief, Memorandum) On the date when the government decision is signed. As specified in the alternative evidence. (b) One-off or partial restructures (e.g. establishment of the statutory bodies or entities) Legislation On the date when Royal Assent is received. The transfer is deemed to occur on the date of gazettal or publication unless the order or a subsequent order specifies a separate effective date, in which case the transfer is deemed to occur on the later date. (c) Any other activities transferred based on evidence of government decision Any form of evidence authorising government decision in relation to the activities transferred. On the date when the evidence of the government decision is signed. On or after the date when the evidence of government decision is signed. 2. Appropriations (a) ATNAB2 Appropriation Act On the date when Royal Assent is received. During the financial year specified for the respective Appropriation Act, on date(s) when the cash is drawn down. (b) POBOS3 for ‘capital expenditure purposes’ Appropriation Act On the date when Royal Assent is received. During the financial year specified for the respective Appropriation Act, on date(s) when the cash is drawn down. (c) Special appropriations for ‘capital expenditure purposes’ Specific sections in other Acts On the date when the Warrant is issued. On date(s) when the cash is drawn down.
(d) On-passed funds drawn down from the appropriations for ‘capital expenditure purposes’ Same evidence as for the appropriations: Appropriation Act (On-passed from ATNAB appropriations). On the date when Royal Assent is received. During the financial year specified for the respective Appropriation Act, on date(s) when the cash is drawn down. Appropriation Act (on-passed from POBOS appropriations for ‘capital expenditure purposes’). On the date when Royal Assent is received. During the financial year specified for the respective Appropriation Act, on date(s) when the cash is drawn down. Other Acts (on-passed from special appropriations for ‘capital expenditure purposes’). On the date when Warrant is issued. On date(s) when the cash is drawn down. 3. Return of a non-financial asset to owners prior to sale Constitution Act 1975 and Financial Management Act 1994 Ongoing On the date when the sale is settled. 4. Return of a non-financial asset prior to transfer under FRD 117 FRD 117 Contributions of Existing Nonfinancial Assets to Third Parties Ongoing On the date determined by the government. 5. ‘Other transfers’ requiring formal designation by the transferor portfolio Minister. A document signed by the relevant portfolio Minister in accordance with the requirements in paragraph 6.2 of this FRD. The date of designation by the transferor portfolio Minister on or before the date of the transfer. Transfer date specified which should be on or after the date of authorisation. Notes: 1. The above transfers are taken to meet the definition of contributions by owners. 2. Abbreviation for Additions to Net Asset Base; 3. Abbreviation for Payments on Behalf of State.
Appendix C – Pathways of transfers accounted for through contributed capital Type of transfer Pathway Explanation 1. Authorised through appropriations ATNAB, POBOS and special appropriations for capital expenditure purposes Government Appropriations ► Departments Appropriations authorised through Appropriation Acts or other Acts are appropriated to departments only. No transfers of appropriations are allowed between departments. On-passed funds from appropriations for capital expenditure purposes to an entity Appropriations On-passed funds These transfers occur in circumstances where the department and the transferee entity are wholly-owned and controlled by the State and where the department does not have control over the transferee entity. In these circumstances, the department, on behalf of the State, on-passes the funds to the transferee entity. Government ► A department ► Transferee entity 2. Authorised through restructures of administrative arrangements or ‘other transfers’ (a) Portfolio entity 1 of Department 1 ► Department 1 (administered entity) ► Department (administered entity) ► Portfolio entity 2 of Department 2; or Transfers between portfolio entities of two departments will need to be returned to and contributed by the State (i.e. through the administered entities of the departments on behalf of the State). (b) Portfolio entity ► Department (administered entity) ► Department (controlled entity) Transfers from a portfolio entity to the department (i.e. the controlled entity) will first be returned to the administered entity of the department on behalf of the State. 3. Transfers of non-financial assets under FRD 117 Portfolio entity 1 of Department 1 ► Department 1 (administered entity ) ► (transfer) External entity The return of non-financial assets to the administered entity of department on behalf of the State before being transferred to an external party is designated as distribution to owners. 4. Return of an asset or net assets to owner prior to sale Portfolio entity 1 of Department 1 ► Department 1 (administered entity ) ► (sale) External entity The return of non-financial assets to the administered entity of department on behalf of the State before being sold is designated as distribution to owners.