Appropriation authority: The Act’s core legal mechanism is appropriation authority. Section 2(1) provides specific monetary authority from the consolidated fund for departments for the 2025-26 financial year. Section 3 provides a separate monetary authorisation for the next financial year beginning 1 July 2026. The appropriation is expressed both as an overall total (s 2(1)) and as department-level votes in Schedule 2 (s 2(2)), tying parliamentary authorisation to departmental allocations.

Votes and their components: Schedule 2 divides each department’s vote into three labelled components: departmental services, equity adjustment and administered items. The Act itself does not define those terms; however the short title note directs that words defined in the Financial Accountability Act 2009 have the same meanings unless a contrary intention appears in this Act (s 1 Note). Practically, the votes are the formal parliamentary authority to spend identified sums on the labelled categories for each department in 2025-26 (s 2(2)).

Inclusion of prior authorisation: Section 2(3) states that the $105,417,248,000 figure "includes the amount already authorised by the Appropriation Act 2024, section 3, to be paid for the financial year starting 1 July 2025." That means part of the total appropriation reflects prior parliamentary authorisation; the Act therefore consolidates prior authority with new authority into a single stated total.

Supply: Section 3 is framed as supply for 2026-2027 and authorises $52,708,624,000 to be paid from the consolidated fund for departments for the financial year starting 1 July 2026. The Act does not attach departmental-level allocations for that 2026-27 supply in its schedules; the supply number is a single total figure.

Schedules as operative law: Schedule 1 provides an appropriation summary by department and totals. Schedule 2 contains the department-by-department breakdown and the controlled items versus administered items split. Both schedules are incorporated by reference through section 2. For many departments the schedules show three columns: Budget 2024-2025, Est. Actual 2024-2025, and Vote 2025-2026, giving prior budget and actual numbers alongside the new vote amounts.

Repeal of prior appropriation Acts: Section 4 repeals four earlier Acts by name, including the Appropriation Act 2023 No. 20, Appropriation (Supplementary 2022-2023) Act 2024 No. 4, Appropriation (Supplementary 2023-2024) Act 2025 No. 4, and Cheaper Power (Supplementary Appropriation) Act 2024 No. 26. The repeals remove those enactments from the statute book when this Act operates.

Naming and departmental changes: The schedules indicate department name changes and reorganisations by recording "formerly" titles alongside current department names. For example, the Department of the Environment, Tourism, Science and Innovation is noted as formerly the Department of Environment, Science and Innovation. This shows the schedules are mapping appropriation authority against the contemporary departmental structures used by the government.

Financial presentation: Totals are presented in Schedule 1 and again in Schedule 2’s final line "TOTAL APPROPRIATION". Values are given in thousands of dollars ($’000). Schedule 2 includes some parentheses around numbers which, within the schedule, denote negative amounts (for example equity adjustment (222,393) for Education in Est. Actual 2024-2025), but the Act contains no separate key explaining formatting conventions.

Definition cross-reference: The note under s 1 refers to the Financial Accountability Act 2009, section 5, for definitions. That establishes that terms used but not defined in this Act are to be read according to their defined meanings under that Act, subject to any contrary intention here.

Primary decision-maker: The Treasurer is the statutory actor authorised to withdraw the allocated sums from the consolidated fund and make payments for departmental purposes (s 2(1), s 3). The Act thereby places formal payment authority squarely with the Treasurer for the sums and years specified.

Departments and departmental officers: Departments listed in Schedules 1 and 2 are directly affected because the Act appropriates vote amounts to them for the 2025-26 financial year (s 2(2); Sched 2). The schedules identify both current department names and "formerly" names, making clear which public sector entities receive the votes. Departments will need to apply the authorised funds to the three labelled categories , departmental services, equity adjustment and administered items , in accordance with the appropriation direction in section 2(2) and the schedule entries.

Consolidated fund and taxpayers: The payments are to come from the consolidated fund (ss 2(1), 3). While the Act does not state who bears the ultimate economic burden, the consolidated fund is the public account from which payments are made; therefore the appropriation implicates public finances and, in practical terms, taxpayers as funders of those outlays. The Act does not provide further detail on revenue-raising or offsets.

Parliament: The Act is parliamentary authorisation of expenditure. It affects Parliament by establishing the statutory basis for specified government expenditure in the stated financial years, superseding or incorporating earlier authorisations (s 2(3), s 4). Parliament’s appropriation role is manifested in the numerical votes in the schedules; those votes are the form Parliament uses to authorise departmental spending.

Named repealed Acts: Entities and stakeholders affected by the repeal of prior appropriation acts are those whose spending or legal authorities were framed by those instruments. Section 4 repeals specific Acts by name; stakeholders relying on those repealed instruments for payment authority will be affected because the new Act replaces or incorporates that authority.

Statutory offices shown in Schedules: Independent statutory offices and oversight agencies that appear in the schedules , for example the Electoral Commission of Queensland, Office of the Ombudsman, Queensland Audit Office, Public Sector Commission, Office of the Governor, Office of the Inspector‑General of Emergency Management , are recipients of votes. Their budgets for 2025-26 are set out in Schedule 2, and thus their capacity to incur expenditure in the stated categories rests on the authorisation in this Act.

Organisational changes and ceased entities: Schedule 2 contains an entry labelled "CEASED ENTITY Department of Energy and Climate" with its Budget and Est. Actual numbers but showing no Vote for 2025-2026 (Sched 2, final pages). That presentation affects any stakeholders connected with that entity, insofar as the Act shows the department as ceased and it no longer has a vote in 2025-26 under this schedule.

Administrators of administered items: Because the schedules separately list administered items for many departments, third parties that receive payments administered by departments (recipients of grants, clients of administered programs) are indirectly affected by the level of administrative appropriation. The Act itself does not set program rules or eligibility, but the appropriation levels determine available funding.

Audit and oversight offices: The Queensland Audit Office and other oversight agencies are present in the schedules as budget recipients, so their operational funding for 2025-26 is made subject to this appropriation. The Act does not alter their statutory mandates; it provides the financial authority to pay their budgets.

Treasurer’s duty to pay: The Act confers a duty or, more accurately, an authority on the Treasurer to pay the specified sums from the consolidated fund for departments (s 2(1), s 3). The legal effect is permissive , it authorises payment , and places responsibility on the Treasurer to execute payments consistent with the amounts and allocations in the schedules.

Departments’ duty to apply votes to categories: Section 2(2) appropriates, for each department, "the vote amount mentioned for the department in schedule 2" for application to "its departmental services, equity adjustment and administered items as stated in schedule 2." That allocates primary parliamentary authorisation to departments but imposes the duty to apply the funds to the categories as listed. The Act does not itself prescribe operational rules beyond that allocation but places departments under an implicit obligation to confine expenditure to the authorised categories or to seek further appropriation if they require different uses.

Parliamentary appropriation as prerequisite for spending: The Act continues the constitutional/legislative appropriation principle by providing the statutory prerequisite to draw on the consolidated fund for the listed departmental purposes for 2025-26 and an authorised supply for 2026-27. Parties (Treasurer and departments) are authorised to act only within the monetary ceilings set out.

Inclusion of previously authorised sums: Section 2(3) states the appropriation amount includes sums previously authorised by the Appropriation Act 2024, s 3, for the same year. That creates a duty on responsible officers to account for prior authorisations when tabulating total available funds and prevents mistaken double-counting of authority if practitioners misread the schedules.

Scope of rights: The Act does not create private rights of action, entitlements or contractual rights for third parties. It is an appropriation instrument: its legal effect is to authorise payment out of the consolidated fund rather than to create enforceable program entitlements. The Act does not purport to alter substantive program law or confer new benefits to external parties; it simply supplies the funds to departments to carry out their functions. Absent any statutory text creating private entitlements within this Act, recipients of departmental programs remain governed by the primary statutes and administrative instruments that establish those programs, not by this appropriation instrument.

Accounting and categorisation duty: Departments are required by s 2(2) to apply votes to departmental services, equity adjustment and administered items as stated. While the Act does not set out accounting standards, the presence of categorical labels imposes a compliance task on departments and Treasury to ensure expenditure is recorded and reported against those categories.

No new regulatory duties or penalties in the Act: The Act does not impose regulatory duties on non-governmental parties or create offences or penalties. It is focused on monetary authorisation and the allocation of votes rather than broader regulatory change.

Interaction with definitions under Financial Accountability Act 2009: The note under s 1 indicates that words defined under the Financial Accountability Act 2009, section 5, have the same meaning in this Act unless there is a contrary intention. That means duties or obligations that rely on defined terms (for example "departmental services" or "administered items") should be read in light of the definitions in that other Act where applicable.

Repeal obligations: The Act repeals four earlier Acts by name (s 4). Entities and officers who relied on provisions in the repealed Acts must now look to this appropriation Act for statutory payment authority for the relevant periods; there is a duty to ensure continuity of funding lines via this Act rather than the repealed instruments.

No penal regime in the Act: The Appropriation Act 2025, as provided, contains no offence provisions, fines, or criminal/civil penalties. The statutory language is confined to authorisation of payments (s 2(1), s 3), appropriation of votes to departments (s 2(2)), and repeal of earlier Acts (s 4). There is no text in this Act that prescribes enforcement procedures for misuse of funds or grants any powers to recover money beyond the ordinary financial management processes implicit in appropriation practice.

Enforcement by implication via other statutes: The Act’s note directs readers to definitions in the Financial Accountability Act 2009, section 5 (s 1 Note). That cross-reference indicates that financial management and accountability duties, including statutory remedies and sanctions relating to improper expenditure, are likely governed by the Financial Accountability Act 2009 and other financial management statutes and instruments rather than by this Act. The Appropriation Act itself does not restate those mechanisms.

Administrative controls reside outside the text: Because the Act is narrowly focussed on authorisations and allocations, enforcement of appropriate use of funds (for example, ensuring departmental services monies are not used for administered items) will be exercised through the administrative and legal frameworks that regulate public finance in Queensland. Those frameworks are not reproduced in this Act; users must therefore consult the relevant public finance statutes, administrative instruments and departmental policies to identify specific enforcement mechanisms.

Audit and oversight as practical enforcement: The schedules include allocations to oversight agencies (such as the Queensland Audit Office and the Office of the Ombudsman) but the Act does not itself make audit outcomes enforceable. Any corrective action, recovery or sanction following audit findings will depend on the authorities and remedies available under other statutes and administrative processes, not on this Act.

No criminal exposure created by the Act: The Act does not create new criminal liabilities tied to the items it appropriates. Misuse of appropriated funds might still give rise to civil recovery or criminal exposure under other laws, but those mechanisms are not established or modified in this Act.

Repeals do not include enforcement provisions: Section 4 repeals prior appropriation Acts by name; the repeals do not themselves preserve or extinguish enforcement remedies beyond what normally follows from statutory repeal. The Act does not specify transitional enforcement arrangements for actions arising under the repealed instruments.

Transparency and parliamentary controls serve as constraints: The principal accountability mechanism contained in the Act is the presence of detailed departmental votes in Schedule 2, which enable parliamentary and public scrutiny. The Act’s structure is that parliamentary approval is the legal control limiting the Treasurer and departments to the amounts listed. The Act itself, however, leaves the detailed enforcement and sanctioning architecture to standing financial management laws and administrative practice.

Definitions in Financial Accountability Act 2009: The short title note under section 1 expressly states that words used in this Act that are defined under the Financial Accountability Act 2009, section 5, have the same meaning in this Act unless a contrary intention appears (s 1 Note). That cross-reference means that the substantive interpretation of terms used in the schedules (for example departmental services, equity adjustment and administered items) will be anchored in the Financial Accountability Act definitions, subject to any contrary text in this Act. The Appropriation Act does not itself define those terms.

Reference to Appropriation Act 2024: Section 2(3) states that the amount authorised for 2025-26 "includes the amount already authorised by the Appropriation Act 2024, section 3, to be paid for the financial year starting 1 July 2025." That creates a statutory linkage between the two appropriation measures. Practitioners must reconcile the figures in this Act with the prior instrument to avoid double-counting or misunderstanding total available authority.

Repeal of prior appropriation Acts: Section 4 repeals four prior Acts by name. Those repeals remove the named Acts from the statute book and mean that where payment authority or related wording was found in the repealed Acts, the Appropriation Act 2025 now supplies the current statutory authority for the relevant payments, unless other statutes provide continuing authority. The repeal list includes Appropriation Act 2023 No. 20, two Appropriation (Supplementary) Acts and the Cheaper Power (Supplementary Appropriation) Act 2024 No. 26.

No substantive programme law altered: The Act does not purport to amend or displace program-specific statutes, entitlement rules, or regulatory regimes. It supplies money. Program rules, eligibility and statutory obligations set out elsewhere are unaffected by the appropriation wording except insofar as the availability of funds may enable or constrain program delivery.

Interaction with public finance and accountability regimes: The Act must be read alongside the broader financial management framework , notably the Financial Accountability Act 2009 referenced in s 1 Note , because that framework will establish the operational rules for spending, reporting, internal controls and accountability for the funds appropriated. The Appropriation Act itself provides the appropriation authority but does not restate the financial governance rules.

Effect on departmental organisation and nomenclature: The schedules document departmental name changes, noting "formerly" titles. This interacts with other statutes and instruments that refer to departments by name. Where program or administrative provisions refer to an earlier department name, the schedules’ mapping clarifies which contemporary department the appropriation is intended to serve; it does not itself amend departmental enabling statutes.

Supply and timing: Section 3 provides supply for the financial year starting 1 July 2026 but does not allocate departmental shares for that year. The single supply figure interacts with the future budgetary process and likely requires subsequent appropriation instruments or budget papers for departmental allocations in 2026-27. The Act therefore functions as an interim financial instrument that interfaces with future appropriation processes.

No express savings or transitional provisions: The Act repeals previous appropriation Acts but contains no express savings, transitional funding arrangements, or other transitional wording beyond the numeric appropriation inclusions in s 2(3). Practitioners must infer transitional payment authority from the appropriation totals and reconcile with previous authorisations.

No amendments recorded in the text: The provided Act text does not include any amendment history, schedules of amendments, or notes indicating prior amendments to this Act. The Act appears as a standalone appropriation measure for 2025-26 with a supply provision for 2026-27. There is no internal legislative history set out in the document.

Repeals of prior Acts as a form of amendment to the statute book: Section 4 repeals four prior Acts by name, which is an explicit legislative change to the corpus of appropriation statutes. The repeal of Appropriation Act 2023 No. 20 and the listed supplementary appropriation Acts means those instruments are removed from force as at the operation of the Appropriation Act 2025. Repeal is a specific statutory mechanism for replacing earlier appropriation authority; in that sense the Act effects change to the body of appropriation law by replacing or consolidating authority.

Inclusion of previously authorised sums: Section 2(3) states the 2025-26 appropriation "includes the amount already authorised by the Appropriation Act 2024, section 3," which indicates a methodological continuity rather than an amendment to prior Acts. It shows the 2025 Act recognises and incorporates prior authorisation rather than nullifying it; any amendments to total authorisation are therefore cumulative as stated.

No recorded historical amendments to the schedules within the Act: The schedules show figures for Budget 2024-25, Est. Actual 2024-25 and Vote 2025-26, but the Act does not display prior versions of the schedules or a track record of schedule changes. Any amendment to this Act’s figures in future would require a separate legislative instrument (for example, a supplementary appropriation Act), but no such amendments are recorded here.

Implication for future supplementary appropriations: Because the Act contains no amendment clauses or delegated authority for Treasury to vary the numerics in the schedules, changes to votes or totals would require further parliamentary action. Historically, that takes the form of supplementary appropriation Acts (not enacted here), but the present text itself does not provide a mechanism to alter the figures set out in Schedules 1 and 2.

No commencement or expiry clauses beyond the figures: The Act does not provide specific commencement or expiry dates for itself beyond the obvious reference to the financial years for which authority is granted. It supplies appropriation authority for the financial year starting 1 July 2025 and an authorisation for the year starting 1 July 2026. There is no separate clause amending other statutes; therefore the Act’s amendment history is limited to its enactment effect and the repeal list.

No litigation recorded in the Act text: The provided text includes no references to judicial decisions, pending litigation, or past court disputes about the Act or its provisions. There are no cases cited in the statute or schedules.

No express rights that typically generate direct private actions: The Act is an appropriation instrument that authorises payments; it does not create private statutory causes of action or entitlements that would commonly form the basis for litigation against the Crown. As such, the Act itself is unlikely to be the immediate subject of litigation, except where parties challenge administrative acts that flow from the appropriation (for example, alleged misuse of departmental funds), but any such litigation would depend on other statutes, administrative law principles and facts not contained in this Act.

Potential for disputes over interpretation of numerical allocations: The Act binds the Treasurer and departments to the amounts in the schedules, but where questions arise , for example, whether a particular payment constitutes a departmental service versus an administered item , disputes about interpretation would be resolved under relevant statutory definitions (not contained herein but cross-referenced to the Financial Accountability Act 2009, s 5 per s 1 Note) and administrative law principles. The Act itself contains no interpretive guidance beyond the schedules and the cross-reference to definitions.

No transitional litigation history disclosed: Section 4 repeals prior appropriation Acts. If disputes were to arise about whether a particular payment was authorised under the repealed Act or the new Act, they would involve factual and legal analysis external to the text provided. The Act does not record any litigation arising from those repeals.

No mention of precedent or binding decisions: The Act text does not cite case law or indicate any judicially settled approaches to the interpretation of appropriation language. Users must therefore consult external legal sources and administrative guidance where precise interpretive questions arise; the Act itself is silent on litigation matters.

Double-counting risk in totals: Section 2(3) states the $105,417,248,000 appropriation for 2025-26 "includes the amount already authorised by the Appropriation Act 2024, section 3, to be paid for the financial year starting 1 July 2025." Practitioners reading the schedules and prior appropriations must take care to avoid double-counting authority when aggregating available funds. The Act consolidates prior authorisation into the stated total; failing to account for that inclusion may lead to erroneous conclusions about incremental new money.

Single supply number for 2026-27 without departmental breakdown: Section 3 authorises $52,708,624,000 for the financial year starting 1 July 2026 but provides no departmental allocations for that year. The absence of a departmental schedule for 2026-27 means that administrators relying on departmental-specific authority will need to wait for subsequent appropriation instruments or internal Treasury processes to identify permitted departmental allocations. Treating the supply figure as departmental authority without further statutory allocation would be a mistake.

Formatting and negative numbers: Schedule 2 shows numbers in parentheses for some entries (for example equity adjustment (222,393) for Education in Est. Actual 2024-2025). The Act does not include a legend explaining formatting conventions. Users should understand that parentheses denote negative amounts in the schedule as printed, but the Act does not explicitly define that notation within the text, so assumptions should be checked against official budget documentation where necessary.

"CEASED ENTITY" entry: Schedule 2 contains an entry labelled "CEASED ENTITY Department of Energy and Climate" with Budget and Est. Actual figures but with no Vote for 2025-2026. That presentation indicates the entity ceased and has no appropriation vote for 2025-26. Treating the earlier budget or est. actual numbers for that entity as continuing entitlements for 2025-26 would be incorrect; there is no vote in the schedule for that department in 2025-26.

Departmental name changes: The schedules annotate many departments with "formerly" titles. Users must not assume statutory powers or program responsibilities shifted simply from the schedule names; the schedule records budgetary alignment, not legislative amendments to the departmental statutes. Confusion can arise if legal instruments still refer to older department names; budget practitioners should map the names carefully and verify administrative responsibility under the relevant enabling legislation.

Categories without statutory definitions in this Act: Departmental services, equity adjustment and administered items are used as allocation labels in Schedule 2, but this Act does not define them. While the note under s 1 refers to definitions in the Financial Accountability Act 2009, the precise legal effect of each category (for example, what can be charged to equity adjustment versus departmental services) requires reference to that external statute. Assuming a category permits certain expenditure without checking the Financial Accountability Act may cause misapplication of funds.

Potential misreading of totals: Schedule 1 and Schedule 2 both present totals and departmental sums. Practitioners should reconcile the totals in each schedule carefully. Schedule 1 shows a TOTAL of 90,436,181 (Budget 2024-2025), Est. Actual 95,190,593, Vote 105,417,248 (all $’000). Schedule 2 ends with a "TOTAL APPROPRIATION 90,436,181 95,190,593 105,417,248". Mistaking the budget column for the vote column when reporting parliamentary authority could lead to errors in communication.

No explicit commencement clause for spending windows: The Act references the financial years beginning 1 July 2025 and 1 July 2026, but it does not include detailed commencement or expiry mechanics. Practitioners should treat appropriation authority as tied to those financial years and confirm any administrative timing rules in Treasury directions or the Financial Accountability Act rather than inferring timing solely from the appropriation text.

No penalties or enforcement mechanisms: Because the Act does not include enforcement provisions, relying on it as the source of sanctions or remedies is a gotcha. Any enforcement or recovery pathways will be found in other financial management legislation and administrative frameworks.

Interpretation traps with administered items: Many departments have substantial administered items allocations (for example Queensland Fire Department administered items 3,229,008; Queensland Treasury administered items 17,136,500 (Sched 2)). Administered items are funds administered on behalf of others. Assuming departmental control over the programmatic rules or misapplying administered item funds to internal operations without confirming the funds’ intended use would be a compliance risk.

Treat the Act as the parliamentary authority: For the financial year starting 1 July 2025, public officers and departmental finance officers must treat the sums in Schedule 2 as the statutory appropriation authority for departmental services, equity adjustment and administered items for each named department (s 2(2)). Do not incur expenditure out of the consolidated fund for those departments beyond the vote amounts absent further appropriation.

Reconcile with prior authorised amounts: Because s 2(3) declares the total appropriation includes amounts already authorised by the Appropriation Act 2024, section 3, departments and Treasury should reconcile their internal ledgers and budget documents to ensure that prior authorised sums have been properly accounted for and are not counted twice when preparing financial statements or internal budgets.

Distinguish categories in accounting and reporting: Departments must apply the funds to the three categories as expressed in Schedule 2 , departmental services, equity adjustment and administered items , and maintain accounting records that allow reconciliation to those labels. The Act does not set detailed accounting rules; therefore, departmental financial management should align with the Financial Accountability Act 2009 and Treasury directions for categorisation, reporting and audit evidence. Ensure that charges to equity adjustment and administered items conform to the governing definitions and guidance provided under the Financial Accountability Act and Treasury instructions.

Plan for supply year 2026-27: Section 3 provides an overall supply figure for the year starting 1 July 2026 but no departmental breakdown. Departments should engage with Treasury early to confirm expected allocations, cash-flow arrangements and any interim controls that will affect operations in that financial year. Do not presume departmental shares for 2026-27 in the absence of statutory votes or formal Treasury direction.

Account for ceased entities and renamed departments: Where Schedule 2 indicates renamed departments or a ceased entity, finance and program officers should map previous responsibilities and program lines to the current departmental structure reflected in the schedules. For the Department of Energy and Climate listed as a ceased entity with no vote for 2025-26, officers must coordinate with Treasury to confirm where residual responsibilities and funding lines have been allocated.

Ensure audit-readiness for oversight bodies: Offices that receive votes (for example the Queensland Audit Office, Office of the Ombudsman, Electoral Commission of Queensland) should ensure their budgets are managed in line with the votes in Schedule 2 and maintain documentation to support audit and Parliamentary scrutiny. While the Act does not set audit rules, being able to reconcile expenditure to the vote categories will facilitate oversight.

Avoid using the 2026 supply figure as departmental authority: The single figure in s 3 is not departmental authority. Departmental managers should not commit departmental resources or enter into long-term obligations in reliance on unallocated supply for 2026-27 without formal departmental votes or Treasury confirmation.

Coordinate with Treasury on capital and equity adjustments: Several departments have large equity adjustment lines (for example Queensland Health equity adjustment 2,203,771; Transport and Main Roads equity adjustment 4,214,943). Departments needing to record asset revaluations, capital injections or other equity transactions should coordinate with Treasury to ensure those transactions are accounted for against the equity adjustment line and conform to public sector accounting and Treasury policy.

Maintain clear internal approvals: Because the Act is silent on operational approval mechanisms, departments should rely on established internal delegations and Treasury-issued guidelines to manage expenditure from the votes. Ensure internal delegations of authority explicitly reference the appropriation amounts and categorisation in Schedule 2 to avoid unauthorised spending.

Monitor legislative and administrative changes: Although this Act provides appropriation authority for a specific year, statutory and administrative changes (including supplementary appropriation Acts) may alter available authority. Departments should track Treasury communications and subsequent appropriation instruments to capture any changes to votes during the financial year.

Document reliance on definitions external to the Act: The Act’s note under section 1 points to Financial Accountability Act 2009 section 5 for meanings of words used (s 1 Note). When preparing legal or financial advice that interprets the categories in Schedule 2, explicitly cite the relevant definitions from the Financial Accountability Act and any Treasury policies used to interpret the appropriation labels.

Prepare for Parliamentary scrutiny: Schedule 2 provides detailed vote figures that Parliament and external stakeholders can scrutinise. Departments should prepare clear public-facing statements reconciling program outcomes to the vote amounts and maintaining internal records that demonstrate monies were applied to the categories listed in the schedule.