Each year an Appropriation Bill is prepared and tabled alongside the Budget, currently known as Budget Paper 4. 

The objective of this Bill is to authorise spending of Consolidated Fund as required during the financial year for services of the Government. 

The authority to spend is given to the Lead Minister as set out in the annual Appropriation Act to be used for the services of the various departments and special offices of the public service.

During the year agencies may require variations to their annual appropriation. 
  

Variations to Annual Appropriation

The following mechanisms can be used to supplement existing appropriations listed in the Appropriation Act 2023. For a more detailed explanation of the mechanisms available, refer to the Government Sector Finance Act 2018 and the Appropriation Act 2023 for the current year.

GSF Act 2018 - S4.9 & S4.9A

Appropriations affected by transfer of functions between Ministers or GSF

Section 4.9 applies when responsibility for a service, function or program is transferred from one Minister to another or from one GSF agency to another. The section clarifies that the appropriation assigned to the original Minister may be transferred to another through a determination made by the Treasurer. S4.9A is applicable to deemed appropriation transfers.

GSF Act 2018 - S4.11

Variations of annual appropriations for Commonwealth Grants

Section 4.11 is available if the Commonwealth does not provide for the whole of the amount of a Specific Purpose Payment (SPP), increases a SPP or makes a SPP that was not included in the Budget Papers of the year. The Treasurer can adjust the agency’s appropriation to reflect the Commonwealth’s adjustments.

GSF Act 2018 - S4.13

Payments out of Consolidated Fund for exigencies of Government

Section 4.13 is available only for exigencies of Government, being urgent and unforeseen expenditures, e.g. natural disasters and unforeseen costs etc. The Treasurer, with the approval of the Governor, may determine that additional amounts can be paid out of Consolidated Fund for such urgent and unforeseen expenditures. The amount must be no more than is necessary in the public interest.

Appropriation Act 2023 – S35

Contingencies relating to integrity agencies

Section 35 is available for a purpose specified in Part 4 for an integrity agency other than the Audit Office of NSW that is more than the sum specified if the Treasurer is of the opinion that the sum appropriated is insufficient to carry out its purpose and the additional sum is reasonable necessary. Section 35 is also available where the Treasurer may authorise the payment of a sum from the sum appropriated to the Treasurer by section 20 to the Audit Office of NSW for the services of the Office.

Appropriation Act 2023 – S36

Government's response to natural disasters

Section 36 is available if the Treasurer is of the opinion that the additional sum is reasonably necessary because of expenditure related to the Government’s response to address a natural disaster or the impacts of a natural disaster in the Northern or Central West regions, and an equivalent sum is not paid out from the sum appropriated to the Treasurer by section 22.

Appropriation Act 2023 – S37(1)

Transfer of appropriation from another agency due to exigencies of government

The Treasurer may authorise the transfer of appropriations from one agency to another if there is an exigency of Government. The purpose for which the transferred appropriation is used must be consistent with the purposes set out in the same Part of the Appropriations Act as the original appropriation.

Appropriation Act 2023 – S37(2)

Transfer of appropriation from the savings of another agency

Transfers of appropriations from one agency to another is permitted if the original recipient of the appropriation has savings in their consolidated fund appropriation. The Treasurer can determine that those savings can be utilised to supplement another agency’s appropriation if that agency’s appropriation is insufficient to carry out their purpose. The purpose for which the transferred appropriation is used must be consistent with the purposes set out in the same Part of the Appropriations Act as the original appropriation.
 

List of Principal Departments and Special Offices

The following agencies receive a direct appropriation. All other agencies receive authority to spend Consolidated Fund via one of the Principal Departments or Special Offices listed below and or under other legislation.

Principal Departments

Special Offices and the Legislature
Cabinet Office Independent Commission Against Corruption
Department of Climate Change, Energy, Environment and Water Independent Pricing and Regulatory Tribunal
Department of Communities and Justice Judicial Commission of New South Wales
Department of Customer Service Law Enforcement Conduct Commission
Department of Education New South Wales Electoral Commission
Department of Enterprise, Investment and Trade Office of the Children's Guardian
Department of Planning, Housing and Infrastructure Office of the Director of Public Prosecutions
Department of Regional NSW Ombudsman's Office
Department of Transport Public Service Commission
Ministry of Health The Legislature
Premier's Department  
Treasury  

 

Last updated: 23/02/2024