1 Prepare a separate table for each Act, as current at reporting date. In the heading to the table:

(a) identify whether the special appropriation is administered or departmental; and

(b) disclose the outcomes it is associated with.

If a departmental special appropriation includes both outputs and capital funding, please provide separate columns for each type.

2 For cross-referencing purposes, where an entity makes disclosures under this Table, and at least one other entity has drawn from the same special appropriation, the entity making disclosures under this Table must name those other entities by making the following statement: “(Other entity/entities) also drew from (special appropriation provision/s).”

3 Agencies must disclose the amount of limited special appropriations that under the terms of the appropriation lapse due to the passage of time.

4 The amount recorded for this item will be the amounts of GST appropriated immediately before payments are made (i.e. cash paid basis), but will need to exclude GST appropriated for payments from Special Accounts. This will allow for comparability between appropriation disclosure under this Policy and the disclosure of special accounts under Policy 2E of this Schedule.

5 The amounts recorded in this table are primarily on a cash basis. However, where indicated by an asterisk (*) the amount recorded should be an accrual amount.

6 Entities must disclose the appropriation receivable net of that amount for which the Finance Minister “withheld the drawing right” and separately disclose the amount of appropriation receivable whose drawing rights have been withheld.

7 Lapsed for time, or any other, constraints contained within the provisions of the special appropriations enabling legislation.  In this instance, there remains an unspent appropriation that is no longer available. This amount should reduce the ‘Amount available carried to the next period’.

 

 

2C.2 The disclosures required by this Policy for appropriations, including special appropriations, are to be included, in the form specified, regardless of whether the relevant amounts are considered to be material.

2C.3 For special appropriations, prepare a table for each Act.

2C.4 For special appropriations, where an appropriation has not been drawn on in the current and the previous year, in place of completing the tables above, an entity may elect to make an abbreviated disclosure that includes all of the following:

1.                identify whether the special appropriation is administered or departmental;
2.                identify the legislative provision that provides the authority for the special appropriation;