{"id":"F2007B00856","name":"Direction under section 32, Financial Management and Accountability Act 1997 - Adjustments of Appropriations on Change of Agency Functions (No. 3 of 2003-2004)","slug":"f2007b00856","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":340411,"registerId":"commonwealth-F2007B00856-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"DIRECTION UNDER SECTION 32, FINANCIAL MA","sectionType":"part","heading":"DIRECTION UNDER SECTION 32, FINANCIAL MANAGEMENT AND ACCOUNTABILITY ACT 1997","content":"## DIRECTION UNDER SECTION 32, FINANCIAL MANAGEMENT AND ACCOUNTABILITY ACT 1997\n\nI, Jim Kerwin, Division Manager, Financial Reporting and Cash Management Division, Department of Finance and Administration, pursuant to section 32 of the Financial Management and Accountability Act 1997, hereby direct that the moneys listed in column 4 of the attached schedule for the items listed in column 1, be transferred from the 'old agency' listed in column 2 to the 'new agency' listed in column 3.\n\n| Column 1                                                | Column 2                   | Column3                       | Column 4  |\n| ------------------------------------------------------- | -------------------------- | ----------------------------- | --------- |\n| Appropriation Item                                      | Old Agency                 | New Agency                    | $         |\n|                                                         |                            |                               |           |\n| Appropriation Act (No. 1) 2003-2004Departmental Outputs | Department of the Treasury |                               |           |\n| Appropriation Act (No. 1) 2003-2004Departmental Outputs |                            | Inspector-General of Taxation | 2,000,000 |\n|                                                         |                            |                               |           |\n\nJim Kerwin  \n4 September 2003 No. 3 of 2003-2004","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1942},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The direction performs exactly the function described in its title—adjusting appropriations following a change in agency functions. It transfers a specific sum from the Treasury to the Inspector-General of Taxation, consistent with the establishment or transfer of functions to that office."},"complexity_factors":["Single monetary transaction presented in a simple table","No definitions or interpretation clauses","No conditional logic, exceptions, or triggers","Minimal cross-referencing to parent legislation"],"plain_english_summary":"**What this does**\nThis direction moves $2 million in government funding from the Department of the Treasury to the Inspector-General of Taxation.\n\n**Why it matters**\nWhen government responsibilities shift from one agency to another, the budget (called an \"appropriation\") must follow the work. This document is an official order that reallocates money to match the transfer of functions.\n\n**The specifics**\n- **Amount**: $2,000,000\n- **From**: Department of the Treasury\n- **To**: Inspector-General of Taxation\n- **Funding type**: \"Departmental Outputs\" (day-to-day operational funding) from the 2003-2004 budget\n\nThis ensures the Inspector-General of Taxation has the money needed to perform the functions transferred to it, while the Treasury's budget is reduced accordingly."}},"importantCases":[],"_links":{"self":"/api/acts/f2007b00856","history":"/api/acts/f2007b00856/history","analysis":"/api/acts/f2007b00856/analysis","conflicts":"/api/acts/f2007b00856/conflicts","importantCases":"/api/acts/f2007b00856/important-cases","documents":"/api/acts/f2007b00856/documents"}}