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Australian Government - Department of Foreign Affairs and Trade

Advancing the interests of Australia and Australians internationally

Australian Government - Department of Foreign Affairs and Trade

Advancing the interests of Australia and Australians internationally



Note 26: Special Accounts

Account Name
2010
2009
$
Australia-China Council Special Account (Administered)    
Appropriation:  Financial Management and Accountability Act 1997; s20  
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination 2005/28
Purpose:
(a) to assist in furthering Australia’s foreign and trade policy objectives with China;
(b) to promote broad-based community links and strengthen people to people contacts between Australia and China;
(c) to assist in advancing cultural awareness and understanding between Australia and China;
(d) other initiatives that contribute to the development of Australia-China relations;
(e) activities that are incidental to a purpose mentioned in paragraphs (a), (b), (c) and (d);
(f) to reduce the balance of the Special Account (and, therefore, the available appropriation for that Account) without making a real or notional payment; and
(g) to repay amounts where an Act or other law requires or permits the repayment of an amount received.
Balance carried forward from previous year 1,387 66,288
Appropriation for the Reporting Period    
    Appropriation Act (No. 1) 0 0
Costs recovered from non-government sector    
    Goods - provision of goods to external entities 0 0
    Services - rendering of services to external entities 0 10,503
Appropriation to take account of recoverable GST (FMA Act s30A) 0 10,702
Realised Investments    
Other receipts     
    Goods - provision of goods to related entities 0 0
    Services - rendering of services to related entities 0 0
Total increase 0 21,205
Available for payments 1,387 87,493
Payments made to suppliers (1,387) (86,106)
Repayments debited from the special account (Transfer of balance to Consolidated Revenue to allow closure of Special Account) 0 0
Investments made from the special account (FMA Act s39)    
Total decrease (1,387) (86,106)
Balance carried to next year 0 1,387
     
Represented by:    
Cash on call held in the OPA 0 0
Add: Receivables - Net GST receivable from ATO 0 1,387
Total 0 1,387
     
The special account was abolished on 19 October 2009 when the account reached a zero balance in accordance with a determination by the Minister for Finance and Deregulation (2009/16) dated 25 May 2009.
 
Account Name
2010
2009
$
Australia-France Endowment Special Account (Administered)    
Appropriation:  Financial Management and Accountability Act 1997; s20  
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination 2005/30
Purpose:
(a) to assist in furthering Australia’s foreign and trade policy objectives with France;
(b) to promote broad-based community links and strengthen people to people contacts between Australia and France;
(c) to assist in advancing cultural awareness and understanding between Australia and France;
(d) other initiatives that contribute to the development of Australia-France relations;
(e) activities that are incidental to a purpose mentioned in paragraphs (a), (b), (c) and (d);
(f) to reduce the balance of the Special Account (and, therefore, the available appropriation for that Account) without making a real or notional payment; and
(g) to repay amounts where an Act or other law requires or permits the repayment of an amount received.
Balance carried forward from previous year 716 4,651
Appropriation for the Reporting Period    
    Appropriation Act (No. 1) 0 0
Costs recovered from non-government sector    
    Goods - provision of goods to external entities 0 0
    Services - rendering of services to external entities 0 0
Appropriation to take account of recoverable GST (FMA Act s30A) 0 171
Realised investments    
Other receipts     
    Goods - provision of goods to related entities 0 0
    Services - rendering of services to related entities 0 0
Total increase 0 171
Available for payments 716 4,822
Payments made to suppliers (716) (4,106)
Repayments debited from the special account (Transfer of balance to Consolidated Revenue to allow closure of Special Account) 0 0
Investments made from the special account (FMA Act s39)    
Total decrease (716) (4,106)
Balance carried to next year 0 716
     
Represented by:    
Cash on call held in the OPA 0 716
Add: Receivables - Net GST receivable from ATO 0 0
Total 0 716
     
The special account was abolished on 19 October 2009 when the account reached a zero balance in accordance with a determination by the Minister for Finance and Deregulation (2009/16) dated 25 May 2009.
 
Account Name
2010
2009
$
Australia-India Council Special Account (Administered)    
Appropriation:  Financial Management and Accountability Act 1997; s20  
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination 2005/32
Purpose:
(a) to assist in furthering Australia’s foreign and trade policy objectives with India;
(b) to promote broad-based community links and strengthen people to people contacts between Australia and India;
(c) to assist in advancing cultural awareness and understanding between Australia and India;
(d) other initiatives that contribute to the development of Australia-India relations;
(e) activities that are incidental to a purpose mentioned in paragraphs (a), (b), (c) and (d);
(f) to reduce the balance of the Special Account (and, therefore, the available appropriation for that Account) without making a real or notional payment; and
(g) to repay amounts where an Act or other law requires or permits the repayment of an amount received.
Balance carried forward from previous year 593 87,418
Appropriation for the Reporting Period    
    Appropriation Act (No. 1) 0 0
Costs recovered from non-government sector    
    Goods - provision of goods to external entities 0 0
    Services - rendering of services to external entities 0 0
Appropriation to take account of recoverable GST (FMA Act s30A) 0 3,005
Realised investments    
Other receipts     
    Goods - provision of goods to related entities 0 0
    Services - rendering of services to related entities 0 0
Total increase 0 3,005
Available for payments 593 90,423
Payments made to suppliers 0 (89,830)
Repayments debited from the special account (Transfer of balance to Consolidated Revenue to allow closure of Special Account) (593) 0
Investments made from the special account (FMA Act s39)    
Total decrease (593) (89,830)
Balance carried to next year (0) 593
     
Represented by:    
Cash on call held in the OPA 0 593
Add: Receivables - Net GST receivable from ATO 0 0
Total 0 593
     
The special account was abolished on 19 October 2009 when the account reached a zero balance in accordance with a determination by the Minister for Finance and Deregulation (2009/16) dated 25 May 2009.
 
Account Name
2010
2009
$
Australia-Indonesia Institute Special Account (Administered)    
Appropriation:  Financial Management and Accountability Act 1997; s20  
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination 2005/34
Purpose:
(a) to assist in furthering Australia’s foreign and trade policy objectives with Indonesia;
(b) to promote broad -based community links and strengthen people to people contacts between Australia and Indonesia;
(c) to assist in advancing cultural awareness and understanding between Australia and Indonesia;
(d) other initiatives that contribute to the development of Australia-Indonesia relations;
(e) activities that are incidental to a purpose mentioned in paragraphs (a), (b), (c) and (d);
(f) to reduce the balance of the Special Account (and, therefore, the available appropriation for that Account) without making a real or notional payment; and
(g) to repay amounts where an Act or other law requires or permits the repayment of an amount received.
Balance carried forward from previous year 3 33,730
Appropriation for the Reporting Period    
    Appropriation Act (No. 1) 0 0
Costs recovered from non-government sector    
    Goods - provision of goods to external entities 0 0
    Services - rendering of services to external entities 0 412,021
Appropriation to take account of recoverable GST (FMA Act s30A) 0 44,612
Realised investments    
Other receipts     
    Goods - provision of goods to related entities 0 0
    Services - rendering of services to related entities 0 0
Total increase 0 456,633
Available for payments 3 490,363
Payments made to suppliers 0 (490,360)
Repayments debited from the special account (Transfer of balance to Consolidated Revenue to allow closure of Special Account) (3) 0
Investments made from the special account (FMA Act s 39)    
Total decrease (3) (490,360)
Balance carried to next year 0 3
     
Represented by:    
Cash on call held in the OPA 0 3
Add: Receivables - Net GST receivable from ATO 0 0
Total 0 3
     
The special account was abolished on 19 October 2009 when the account reached a zero balance in accordance with a determination by the Minister for Finance and Deregulation (2009/16) dated 25 May 2009.
 
Account Name
2010
2009
$
Australia-Korea Foundation Special Account (Administered)    
Appropriation:  Financial Management and Accountability Act 1997; s20  
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination 2005/36
Purpose:
(a) to assist in furthering Australia’s foreign and trade policy objectives with Korea;
(b) to promote broad-based community links and strengthen people to people contacts between Australia and Korea;
(c) to assist in advancing cultural awareness and understanding between Australia and Korea;
(d) other initiatives that contribute to the development of Australia-Korea relations;
(e) activities that are incidental to a purpose mentioned in paragraphs (a), (b), (c) and (d);
(f) to reduce the balance of the Special Account (and, therefore, the available appropriation for that Account) without making a real or notional payment; and
(g) to repay amounts where an Act or other law requires or permits the repayment of an amount received.
Balance carried forward from previous year 711 111,337
Appropriation for the Reporting Period    
    Appropriation Act (No. 1) 0 0
Costs recovered from non-government sector    
    Goods - provision of goods to external entities 0 0
    Services - rendering of services to external entities 0 0
Appropriation to take account of recoverable GST (FMA Act s30A) 0 13,024
Realised investments    
Other receipts     
    Goods - provision of goods to related entities 0 0
    Services - rendering of services to related entities 0 0
Total increase 0 13,024
Available for payments 711 124,361
Payments made to suppliers 0 (123,650)
Repayments debited from the special account (Transfer of balance to Consolidated Revenue to allow closure of Special Account) (711) 0
Investments made from the special account (FMA Act s39)    
Total decrease (711) (123,650)
Balance carried to next year (0) 711
     
Represented by:    
Cash on call held in the OPA 0 0
Add: Receivables - Net GST receivable from ATO 0 711
Total 0 711
     
The special account was abolished on 19 October 2009 when the account reached a zero balance in accordance with a determination by the Minister for Finance and Deregulation (2009/16) dated 25 May 2009.
 
Account Name
2010
2009
$
Australia-Japan Foundation Special Account (Administered)    
Appropriation:  Financial Management and Accountability Act 1997; s20  
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination 2006/32
Purpose:
(a) assist with furthering Australia's foreign and trade policy objectives with Japan;
(b) promote broad-base community links and strengthen people-to-people contacts between Australia and Japan;
(c) assist in advancing cultural awareness and understanding between Australia and Japan;
(d) support other initiatives that contribute to strengthen Australia-Japan relations;
(e) promote activities that are incidental to a purpose mentioned in paragraph (a), (b), (c) or (d);
(f) reduce the balance of the Special Account (and, therefore, the available appropriation for the Special Account) without making a real or notional payment; and
(g) repay amounts where an Act or other law requires or permits the repayment of an amount received.
Balance carried forward from previous year 64,159 615,439
Appropriation for the Reporting Period    
    Appropriation Act (No. 1) 0 0
Costs recovered from non-government sector    
    Goods - provision of goods to external entities 0 0
    Services - rendering of services to external entities 0 3,235
Appropriation to take account of recoverable GST (FMA Act s30A) 0 52,155
Realised investments    
Other receipts     
    Goods - provision of goods to related entities 0 0
    Services - rendering of services to related entities 0 0
Total increase 0 55,389
Available for payments 64,159 670,828
Payments made to suppliers (64,159) (606,670)
Repayments debited from the special account (Transfer of balance to Consolidated Revenue to allow closure of Special Account) 0  
Investments made from the special account (FMA Act s39)    
Total decrease (64,159) (606,670)
Balance carried to next year 0 64,159
     
Represented by:    
Cash on call held in the OPA 0 60,033
Add: Receivables - Net GST receivable from ATO 0 4,126
Total 0 64,159
     
The special account was abolished on 19 October 2009 when the account reached a zero balance in accordance with a determination by the Minister for Finance and Deregulation (2009/16) dated 25 May 2009.
 
Account Name
2010
2009
$
Expositions Special Account (Administered)    
Appropriation:  Financial Management and Accountability Act 1997; s20  
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination 2007/14
Purpose:
(a) to acquire, lease, hire, construct, manage, operate, repair, maintain, identify and advise on, and undertake any other activities in relation to Australia's participation at international expositions;
(b) activities that are incidental to a purpose mentioned in paragraph (a);
(c) to reduce the balance of the Special Account (and, therefore, the available appropriation for the Special Account) without making a real or notional payment; and
(d) to repay amounts where an Act or other law requires or permits the repayment of an amount received.
Balance carried forward from previous year 337,194 53,173
Appropriation for the Reporting Period    
    Appropriation Act (No. 1) 31,000,000 40,266,200
Costs recovered from non-government sector    
    Goods - provision of goods to external entities 0 0
    Services - rendering of services to external entities 7,094,783 109,614
Appropriation to take account of recoverable GST (FMA Act s30A) 615,813 1,706,199
Realised investments    
Other receipts     
    Goods - provision of goods to related entities 0 0
    Services - rendering of services to related entities 0 0
Total increase 38,710,596 42,082,013
Available for payments 39,047,790 42,135,186
Payments made to suppliers (33,641,074) (41,797,992)
Repayments debited from the special account (Transfer of balance to Consolidated Revenue to allow closure of Special Account)    
Investments made from the special account (FMA Act s39)    
Total decrease (33,641,074) (41,797,992)
Balance carried to next year 5,406,716 337,194
     
Represented by:    
Cash on call held in the OPA 0 217,035
Cash at Bank/On Hand 5,752,099  
Add: Receivables - Net GST receivable from ATO (345,383) 120,159
Total 5,406,716 337,194
     
The special account was created on 21 June 2007 in accordance with a determination by the Minister for Finance and Deregulation.
 
Account Name
2010
2009
$
Consular Services Special Account (Administered)    
Appropriation:  Financial Management and Accountability Act 1997; s20  
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination 2005/38
Purpose:
(a) providing assistance to Australian citizens and permanent residents overseas:
(i) in circumstances of urgency; or
(ii) when commercial money transfer services are unavailable or inappropriate;
(b) to repay to an original payer amounts credited to the Special Account and residual after any necessary payments have been made under paragraph (a);
(c) activities that are incidental to a purpose mentioned in paragraphs (a) or (b);
(d) to reduce the balance of the Special Account (and, therefore, the available appropriation for that Account) without making a real or notional payment; and
(e) to repay amounts where an Act or other law requires or permits the repayment of an amount received.
Balance carried forward from previous year 54,280 46,254
Costs recovered from non-government sector    
    Goods - provision of goods to external entities 0 0
    Services - rendering of services to external entities 225,511 233,493
Appropriation to take account of recoverable GST (FMA Act s30A) 0 3
Realised investments    
Other receipts     
    Goods - provision of goods to related entities 0 0
    Services - rendering of services to related entities 0 0
Total increase 225,511 233,496
Available for payments 279,791 279,750
Payments made to suppliers (229,183) (225,470)
Repayments debited from the special account (Transfer of balance to Consolidated Revenue to allow closure of Special Account)    
Investments made from the special account    
Total decrease (229,183) (225,470)
Balance carried to next year 50,608 54,280
     
Represented by:    
Cash on call held in the OPA 46,647 54,280
Cash at Bank/On Hand 3,961 0
Add: Receivables - Net GST receivable from ATO 0 0
Total 50,608 54,280
 
Account Name
2010
2009
$
Administered Payment and Receipts for Other Entities Special Account (Administered)
Appropriation:  Financial Management and Accountability Act 1997; s20  
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination 2005/26
Purpose:
(a) to make payments overseas on behalf of entities,
(b) to make payments to entities for amounts received overseas on their behalf;
(c) to make payments overseas on projects jointly funded with entities;
(d) activities that are incidental to a purpose mentioned in paragraphs (a), (b) and (c);
(e) to reduce the balance of the Special Account (and, and therefore, the available appropriation for that Special Account) without making a real or notional payment; and
(f) to repay amounts where an Act or other law requires or permits the repayment of an amount received.
Balance carried forward from previous year 4,967,091 4,999,967
Costs recovered from non-government sector    
    Goods - provision of goods to external entities 0 0
    Services - rendering of services to external entities 177,789,764 191,962,577
Appropriation to take account of recoverable GST (FMA Act s30A) 0 0
Realised investments    
Other receipts     
    Goods - provision of goods to related entities 0 0
    Services - rendering of services to related entities 0 0
Total increase 177,789,764 191,962,577
Available for payments 182,756,855 196,962,544
Payments made to suppliers (177,756,855) (191,995,453)
Repayments debited from the special account (Transfer of balance to Consolidated Revenue to allow closure of Special Account) 0 0
Investments made from the special account (FMA Act s39) 0 0
Total decrease (177,756,855) (191,995,453)
Balance carried to next year 5,000,000 4,967,091
     
Represented by:    
Cash on call held in the OPA 5,000,000 4,967,091
Add: Receivables - Net GST receivable from ATO 0 0
Total 5,000,000 4,967,091
 
Account Name
2010
2009
$
Other Trust Monies - Department of Foreign Affairs and Trade (Administered)  
Appropriation:  Financial Management and Accountability Act 1997; s20  
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination F2006B11719
Purpose: 
for expenditure of monies temporarily held in trust or otherwise for the benefit of a person other than the Commonwealth.
Balance carried forward from previous year 788,084 213,985
    Costs recovered from non-government sector    
    Goods - provision of goods to external entities 0 0
Services - rendering of services to external entities 212,155 3,183,344
Appropriation to take account of recoverable GST (FMA Act s30A) 0 0
Realised investments    
Other receipts     
    Goods - provision of goods to related entities 0 0
    Services - rendering of services to related entities 0 0
Total increase 212,155 3,183,344
Available for payments 1,000,239 3,397,329
Payments made to suppliers (792,069) (2,609,245)
Repayments debited from the special account (Transfer of balance to Consolidated Revenue to allow closure of Special Account) 0 0
Investments made from the special account (FMA Act s39) 0 0
Transfer of account balance to new special account (208,170) 0
Total decrease (1,000,239) (2,609,245)
Balance carried to next year (0) 788,084
     
Represented by:    
Cash on call held in the OPA 0 788,080
Cash at Bank/On Hand 0 4
Add: Receivables - Net GST receivable from ATO 0 0
Total 0 788,084
     
The special account was abolished on 30 November 2009 when the account reached a zero balance in accordance with a determination by the Minister for Finance and Deregulation (2009/24) dated 22 July 2009.
 
Account Name
2010
2009
$
Services for Other Governments and Non-Agency Bodies (Administered)  
Appropriation:  Financial Management and Accountability Act 1997; s20  
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination F2006B11719
Purpose:  for the expenditure connected with services performed on behalf of other Governments and bodies that are not FMA agencies.
Balance carried forward from previous year 3,481,124 3,378,885
Costs recovered from non-government sector    
    Goods - provision of goods to external entities 0 0
    Services - rendering of services to external entities 552,274 4,440,374
Appropriation to take account of recoverable GST (FMA Act s30A) 15 0
Realised investments    
Other receipts     
    Goods - provision of goods to related entities 0 0
    Services - rendering of services to related entities 0 0
Total increase 552,289 4,440,374
Available for payments 4,033,413 7,819,259
Payments made to suppliers (3,034,045) (4,338,135)
Repayments debited from the special account (Transfer of balance to Consolidated Revenue to allow closure of Special Account) 0 0
Investments made from the special account (FMA Act s39) 0 0
Transfer of account balance to new special account (999,368) 0
Total decrease (4,033,413) (4,338,135)
Balance carried to next year 0 3,481,124
     
Represented by:    
Cash on call held in the OPA 0 3,481,124
Add: Receivables - Net GST receivable from ATO 0 0
Total 0 3,481,124
   
The special account was abolished on 30 November 2009 when the account reached a zero balance in accordance with a determination by the Minister for Finance and Deregulation (2009/24) dated 22 July 2009.
 
Account Name
2010
2009
$
Services for Other Entities and Trust Monies Special Account (Administered)  
Appropriation:  Financial Management and Accountability Act 1997; s20  
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination 2009/25
Purpose:  
(a) disburse amounts held on trust or otherwise for the benefit of a person other than the Commonwealth;
(b) disburse amounts in connection with services performed on behalf of other governments and bodies that are not FMA agencies;
(c) repay amounts where an Act or other law requires or permits the repayment of an amount received; and
(d) reduce the balance of the Special Account (and, therefore, the available appropriation for the Account) without making a real or notional payment.
Balance carried forward from previous year 0 0
Appropriation transferred from OTM/SOGNAB Special Accounts 1,207,539 0
Costs recovered from non-government sector    
    Goods - provision of goods to external entities 0 0
    Services - rendering of services to external entities 4,210,094 0
Appropriation to take account of recoverable GST (FMA Act s30A) 0 0
Other receipts     
    Goods - provision of goods to related entities 0 0
    Services - rendering of services to related entities 0 0
Total increase 5,417,633 0
Available for payments 5,417,633 0
Payments made to suppliers (3,309,438) 0
Total decrease (3,309,438) 0
Balance carried to next year 2,108,195 0
     
Represented by:    
Cash on call held in the OPA 984,074 0
Cash at Bank/On Hand 1,124,121  
Add: Receivables - Net GST receivable from ATO 0 0
Total 2,108,195 0
   
This special account was established in accordance with a determination by the Minister for Finance and Deregulation (2009/25) on 22 July 2009. It replaces the the abolished Other Trust Monies special account and the Services of the Other Governmnets and Non-Agency Bodies special account.
 
Account Name
2010
2009
$
Overseas Property Special Account (Departmental)    
Appropriation:  Financial Management and Accountability Act 1997; s20    
Establishing Instrument: Financial Management and Accountability (Special Accounts) Determination 2002/01
Purpose: for expenditure relating to the provision of accommodation for Australian officials posted overseas and the acquisition, construction and maintenance of estates overseas.
Balance carried forward from previous year 262,430,404 214,613,126
Appropriation for the Reporting Period    
    Appropriation Act 0 0
Costs recovered from non-government sector    
    Goods - provision of goods to external entities 10,077,334 8,269,873
    Services - rendering of services to external entities 5,959,212 7,608,030
Appropriation to take account of recoverable GST (FMA Act s30A) 350,872 390,877
Realised investments    
Other receipts     
    Goods - provision of goods to related entities    
    Services - rendering of services to related entities 104,814,295 136,533,073
Total increase 121,201,713 152,801,853
Available for payments 383,632,117 367,414,979
Payments made to suppliers (79,089,876) (72,255,908)
Repayments debited from the special account (Transfer of balance to Consolidated Revenue to allow closure of Special Account)    
Investments made from the special account (FMA Act s39)    
Returns of capital and dividends (6,913,685) (32,728,667)
Total decrease (86,003,561) (104,984,575)
Balance carried to next year 297,628,556 262,430,404
Represented by:    
Cash  2,220,004 1,112,187
Add: Appropriation receivable - Cash at Finance 295,385,256 261,298,941
Add: Receivables - Net GST receivable from ATO 23,297 19,276
Total 297,628,557 262,430,404

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