Post 1 July 2014 Instrument
Instructions for using drawing rights template
The drawing rights template provides agencies with a guide for issuing drawing
rights.
Instructions
1.
The template has been prepared on the basis that an accountable authority will
issue the drawing rights in line with his or her delegation from the Finance
Minister. However, if an accountable authority has further delegated this power
to another official, and that official is issuing the drawing right, entities should
substitute the delegate’s title for accountable authority in the template.
2.
The term “authorised action(s)” is used in the template. An official requires a
drawing right to perform any or all of the following:
a) to make a payment of relevant money (section 27 (1) (a) of the
FMA Act);
b) to request that an amount be debited against a designated Special
Account appropriation(1) (section 27 (1) (b)); or
c) to debit an amount against a designated Special Account appropriation
(section 27 (1) (c)).
Entities may wish to separate drawing rights issued under section 27 (1) (a) and
drawing rights issued under section 27 (1) (c) as it is likely that different limits
and conditions will be imposed in relation to each of these drawing rights.
3.
Entities should indicate the action or actions that the drawing right relates to.
4.
Schedule 1 contains examples of what may be included. Any payments made
must be consistent with the purpose of the particular appropriation listed in
Column 3, otherwise the drawing right may be considered invalid. Entities can
tailor the template to detail any other specific limits or conditions to be placed
on officials exercising the drawing rights. However, entities should note that any
limits or conditions cannot be inconsistent with the purposes of the
appropriation.
5.
For further guidance on using the template please contact pmra@finance.gov.au.
(1)
A designated Special Account appropriation means an appropriation under
section 80 of the PGPA Act that relates to:
(a) the COAG Reform Fund established by the COAG Reform Fund Act
2008; or
(b) a Special Account established by the Nation-building Funds Act
2008.
Template – Instructions
1
[INSERT ENTITY NAME]
ISSUANCE OF DRAWING RIGHTS
Financial Management and Accountability Act 1997
Section 27
I, [insert name], the accountable authority [or other position title if applicable] of [insert
entity name], revoke, pursuant to the powers delegated to me in Financial Management
and Accountability (Finance Minister to Chief Executives) Delegation 2013 [or internal
delegations instrument if applicable] under section 27 (4) of the Financial Management
and Accountability Act 1997 (FMA Act), from the date of this instrument, all drawing
rights previously issued for [insert name of entity].
I issue, pursuant to the powers delegated to me in Financial Management and
Accountability (Finance Minister to Chief Executives) Delegation 2013 [or internal
delegations instrument if applicable], drawing rights, under section 27 (1) of the FMA
Act, to officials of [insert name of entity] holding, occupying or performing the duties of
the positions specified, for the purpose of and for the particular appropriations listed,
subject to the limits and conditions detailed, and for the actions set out in Schedule 1.
Signed
____________________
[insert name]
Accountable authority [or other position title if applicable], as a delegate [or second
delegate if applicable] of the Finance Minister
[insert name of entity / department]
Delegate [or second delegate if applicable] under Section 27 of the FMA Act
Dated: [insert date signed]
Template – Covering Instrument
2
Schedule 1
Position
Position No
Title
(If applicable)
Column 1
Director,
Corporate
Finance
Section
SES Band 1
Financial
Resources
Branch
Petty Cash
Officer
Column 2
123456
789123
456789
Template – Schedule 1
Particular Appropriation
Column 3
Special Appropriation – section X, AAA
Act 200X
Services for Other Entities and Trust
Moneys established under section 20 of the
FMA Act
Special Appropriation – section 77 of the
PGPA Act
Appropriation Act (No. 1) in respect of the
departmental item for [insert entity name]
Appropriation Act (No. 2) in respect of the
administered item for [insert name of
outcome]
Special Appropriation – section 28 of the
FMA Act
Appropriation Act (No. 1) in respect of the
departmental item for [insert entity name]
Limits and conditions
End date
(If applicable)
Column 4
Column 5
Authorised
action(s)
Column 6
Up to the amount of available
appropriation.
Amounts standing to the credit of the
Special Account.
Section
27 (1) (a)
Section
27 (1) (a)
Up to $500.00 per repayment
Section
27 (1) (a)
Section
27 (1) (a)
Uncommitted operating budget for
which the Branch Manager is
responsible.
Only for expenditure related to salaries
and the purchase of stationery.
Up to the amount of available
appropriation
Section
27 (1) (a)
Up to $500.00 per repayment
Up to $100.00 per transaction and only
in accordance with Accountable
Authority’s Instructions.
The earlier of
30/06/2015 or
expiration of
employment
contract
Section
27 (1) (a)
Section
27 (1) (a)
3