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NOTE 25: Special Accounts

The Department of Health and Ageing has recently become aware of legal advice that suggests there is an increased risk of non-compliance with Section 83 of the Constitution where payments are made from special appropriations and special accounts in circumstances where the payments do not accord with conditions included in the relevant legislation.

The Department will investigate these circumstances and any impact on its special accounts shown below, seeking legal advice as appropriate.

Other Trust Moneys (Trust)

Establishing Instrument

Financial Management and Accountability Act 1997; section 20.

Appropriation

Financial Management and Accountability Act 1997; section 20.

Purpose

for the receipt and expenditure of monies temporarily held on trust or otherwise for the benefit of a person other than the Commonwealth.

	2011 $’000	2010 $’000
Balance carried from previous period	31	265
Other receipts	2,212	1,681
Total increase	2,212	1,681
Payments made	(2,099)	(1,915)
Transfer to Services for Other Entities and Trust Moneys Account	(144)	0
Total decrease	(2,243)	(1,915)
Total balance carried to the next period	0	31

The Other Trust Moneys Special Account was abolished on 30 June 2011 and replaced with the Service for Other Entities and Trust Moneys Special Account.

Services for Other Governments and Non-Departmental Bodies (Special Public Money)

Establishing Instrument

Financial Management and Accountability Act 1997; section 20.

Appropriation

Financial Management and Accountability Act 1997; section 20.

Purpose

for expenditure in connection with services performed on behalf of other governments and bodies that are not Agencies under the FMA Act.

	2011 $’000	2010 $’000
Balance carried from previous period	33,739	35,604
Appropriation for reporting period – Department of Health and Ageing	12,768	22,329
Receipts from State Governments	15,270	7,183
Industry Contributions	1,476	(169)
Total increase	29,514	29,343
Blood Cord program payments	(5,938)	(5,499)
Home and Community Care program payments	(1,142)	(1,314)
OATSIH program payments	(1,661)	(6,274)
Ministerial Council on Drug Strategy payments	(598)	(126)
Other program payments	(14,951)	(17,995)
Transfer to Services for Other Entities and Trust Moneys Account	(38,963)	0
Total decrease	(63,253)	(31,208)
Total balance carried to the next period	0	33,739

The Services for Other Governments and Non-Departmental Bodies Special Account was abolished on 30 June 2011 and replaced with the Service for Other Entities and Trust Moneys Special Account.

Services for Other Entities and Trust Moneys (Special Public Money)

Establishing Instrument

Financial Management and Accountability Act 1997; section 20.

Appropriation

Financial Management and Accountability Act 1997; section 20.

Purpose

to disburse amounts held on trust or otherwise for the benefit of a person other than the Commonwealth; disburse amounts in connection with services performed on behalf of other government bodies that are not FMA Act agencies; to repay amounts where an Act or other law requires or permits the repayment of an amount received; to reduce the balance of the special account (and, therefore the available appropriation for the special account) without making a real or notional payment.

	2011 $’000	2010 $’000
Balance carried from previous period	0	0
Transfer from Service for Other Governments and Non-Departmental Bodies Account	38,963	0
Transfer from Other Trust Moneys Account	144	0
Total increase	39,107	0
Total balance carried to the next period	39,107	0

The Services for Other Entities and Trust Moneys special account was created on 22 June 2011. This account replaces the previous Services for Other Governments and Non-Departmental Bodies Account and the Other Trust Moneys Account.

Australian Childhood Immunisation Register Account (Administered)

Establishing Instrument

Financial Management and Accountability Act 1997; section 20.

Appropriation

Financial Management and Accountability Act 1997; section 20.

Purpose

for expenditure relating to the operations of the Australian Childhood Immunisation Register, including payments to providers for the provision of information.

	2011 $’000	2010 $’000
Balance carried from previous period	3,445	1,672
Appropriation for reporting period	6,799	6,688
Receipts from State Governments	5,006	4,026
Total increase	11,805	10,714
Payments made	(9,198)	(8,941)
Total decrease	(9,198)	(8,941)
Total balance carried to the next period	6,052	3,445

Sports and Recreation Account

Establishing Instrument

Financial Management and Accountability Act 1997; section 20.

Appropriation

Financial Management and Accountability Act 1997; section 20.

Purpose

to undertake sport and recreation related projects of common interest to the Sport and Recreation Ministers’ Council, its successor or subordinate bodies, and that benefit all or a majority of members.

	2011 $’000	2010 $’000
Balance carried from previous period	507	491
Receipts from State Governments	85	536
Other receipts	0	33
Total increase	85	569
Payments made	(59)	(553)
Transfer of balance subject to AAO changes	(533)	0
Total decrease	(592)	(553)
Total balance carried to the next period	0	507

The Sports and Recreation Account was transferred to the Department of the Prime Minister and Cabinet as part of the restructuring of administrative arrangements.

Human Pituitary Hormones Account (Administered)

Establishing Instrument

Financial Management and Accountability Act 1997; section 20.

Appropriation

Financial Management and Accountability Act 1997; section 20.

Purpose

for expenditure through grants and other payments for:

counselling and support services to recipients of pituitary-derived hormones and their families; and
medical and other care to people treated with pituitary-derived hormones should they contract Creutzfeldt-Jakob disease as a result of the treatment; and
one-off payments for recipients of pituitary-serviced hormones who can demonstrate that they have suffered a psychiatric illness prior to 1 January 1998 due to their having been informed that they are at a greater risk of contracting Creutzfeldt-Jakob disease; and
one-off payments for the children of recipients of pituitary-derived hormones who can demonstrate that they have suffered a psychiatric illness as a consequence of the death of their parent from Creutzfeldt-Jakob disease.

	2011 $’000	2010 $’000
Balance carried from previous period	3,434	3,596
Other receipts	0	(2)
Total increase	0	(2)
Payments made	(131)	(160)
Total decrease	(131)	(160)
Total balance carried to the next period	3,303	3,434

Safety and Quality in Health Care (Administered)

Establishing Instrument

Financial Management and Accountability Act 1997; section 20.

Appropriation

Financial Management and Accountability Act 1997; section 20.

Purpose

to receive payments from the States, Territories and the Commonwealth and to pay out monies for expenditure relating to the administration of the Australian Council for Safety and Quality in Health Care and national programs to improve quality and safety in health care.

	2011 $’000	2010 $’000
Balance carried from previous period	4,491	4,926
Appropriation for reporting period	5,500	5,500
Receipts from State Governments	5,412	5,500
Other receipts	0	0
Total increase	10,912	11,000
Program payments made	(9,827)	(10,040)
Administration costs	(1,132)	(1,395)
Total decrease	(10,959)	(11,435)
Total balance carried to the next period	4,444	4,491

Therapeutic Goods Administration Account (Departmental)

Establishing Instrument

Therapeutic Goods Act 1989.

Appropriation

Financial Management and Accountability Act 1997; section 21.

Purpose

for the receipt of all monies and payment of all expenditures and disbursements related to all operations of the Therapeutic Goods Administration.

	2011 $’000	2010 $’000
Balance carried from previous period	44,715	34,190
Appropriation for reporting period	1,680	1,671
Other receipts	106,753	103,090
Total increase	108,433	104,761
Payments made	(106,994)	(94,236)
Total decrease	(106,994)	(94,236)
Total balance carried to the next period	46,154	44,715

Office of the Gene Technology Regulator (Departmental)

Establishing Instrumen

Gene Technology Act 2000.

Appropriation

Financial Management and Accountability Act 1997; section 21.

Purpose

for the receipt of all monies and payment of all expenditures and disbursements related to all operations of the Gene Technology Regulator.

	2011 $’000	2010 $’000
Balance carried from previous period	6,131	5,338
Appropriation for reporting period	8,017	8,028
Other receipts	368	0
Total increase	8,385	8,028
Payments made	(8,268)	(7,235)
Total decrease	(8,268)	(7,235)
Total balance carried to the next period	6,248	6,131

National Industrial Chemicals Notification and Assessment Scheme Account (Departmental)

Establishing Instrument

Industrial Chemicals (Notification and Assessment) Act 1989.

Appropriation

Financial Management and Accountability Act 1997; section 21.

Purpose

for the receipt of all monies and payment of all expenditures and disbursements related to all operations of the National Industrial Chemicals Notification and Assessment Scheme.

	2011 $’000	2010 $’000
Balance carried from previous period	7,184	6,696
Appropriation for reporting period	301	369
Other receipts	9,329	8,514
Total increase	9,630	8,883
Payments made	(10,988)	(8,395)
Total decrease	(10,988)	(8,395)
Total balance carried to the next period	5,826	7,184

Health and Hospitals Fund Special Account

Establishing Instrument

Nation Building Funds Act 2008.

Appropriation

Financial Management and Accountability Act 1997; section 21.

Purpose

the main purpose of the Health and Hospitals Fund Special Account is to make payments in relation to the creation or development of health and infrastructure.

	2011 $’000	2010 $’000
Balance carried from previous period	0	0
Other receipts	688,039	241,937
Total increase	688,039	241,937
Payments made	(688,039)	(241,937)
Total decrease	(688,039)	(241,937)
Total balance carried to the next period	0	0

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