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 appropriate from the Consolidated Fund various sums of money required during the financial year for services of the Government and is allocated to departments of the public service and various special offices.  The amount that each of these agencies receive are determined as part of the Budget process and represents a maximum amount that each of these agencies can draw down. However, during the year agencies may require additional funding if new decisions are made by Government that require cash spending in the Budget year.

Supplementary Funding Sources

The following funding sources can be used for supplementation. For a more detailed explanation of the funds available, refer to the Government Sector Finance Act 2018 and the Appropriation Act 2019 for the current year.  

GSF Act 2018 - S4.9: Transfers of the functions between GSF agencies

S4.9 transfers are to be used when responsibility for a service, function or program is transferred from one agency to another, one cluster to another and between principal departments and special offices. The result is a transfer of appropriation.

GSF Act 2018 - S4.11: Variations of annual appropriations for Commonwealth Grants

S4.11 is available if the Commonwealth increases/reduces an SPP (Specific Purpose Payment) or makes an SPP that was not included in the Budget Papers of the year. Hence, it is necessary to adjust the agency’s appropriation to reflect the Commonwealth monies.

GSF Act 2018 - S4.13: Exigencies of Government - Additional Consolidated Fund Appropriation is required

S4.13 is generally available only for urgent and unforeseen expenditures, e.g. natural disasters and unforeseen costs etc. The amount must also be no more than is necessary in the public interest. 

Appropriation Act 2019 - S25(2): Exigencies of Government - Transfer of appropriation from another agency due to exigencies of government

Transfers of appropriations from one agency to another is permitted if there is an exigency of Government. Unlike section 4.13 of the GSF Act, there is no requirement to demonstrate that it is in the public interest. However, the following restrictions exist:
1.    Transfers can only be made between Principal Departments, or between Special Offices
2.   The recipients of Special Appropriation (S.14) and Commonwealth Transfer Payments (S.24) cannot transfer these funds
3.    This section cannot be used to supplement salary or wages which are fixed by law

Appropriation Act 2019 - S25(3): Transfer of appropriation from the savings of another agency

Supplementations are available if another agency has savings in their consolidated fund appropriation. It is possible to utilise those savings to supplement an agency’s appropriation due to insufficient appropriations to carry out their purpose. However, the following restrictions exist:
1.    Transfers can only be made between Principal Departments, or between Special Offices
2.    The recipients of Special Appropriation (S.14) and Commonwealth Transfer Payments (S.24) cannot transfer these funds
3.    This section cannot be used to supplement salary or wages which are fixed by law

List of Principal Departments and Special Offices

The following agencies receive a direct appropriation. All other agencies receive funding via a grant which is on passed by one of the Principal Departments or Special Offices listed below.

Principal Departments

Special Offices and the Legislature
Department of Customer Service Judicial Commission of New South Wales
Department of Education Office of the Director of Public Prosecutions
Ministry of Health Office of the Children's Guardian
Department of Planning, Industry and Environment Independent Commission Against Corruption
Department of Premier and Cabinet Independent Pricing and Regulatory Tribunal
Department of Communities and Justice Law Enforcement Conduct Commission
Transport for NSW New South Wales Electoral Commission
The Treasury Ombudsman's Office
Crown Finance Entity Public Service Commission
  The Legislature

 

Last updated: 05/09/2019