Commonwealth Authorities and Companies Orders (Financial Statements for reporting periods ending on or after 30 June 2005)
3Prepare a separate table for each Act, current as at reporting date. In the heading to the table:
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Turn the raw legal text into a practical explanation grounded in Commonwealth Authorities and Companies Orders (Financial Statements for reporting periods ending on or after 30 June 2005).
3 Prepare a separate table for each Act, current as at reporting date. In the heading to the table:
(a) identify whether the special appropriation is administered or departmental; and
(b) disclose the outcome it is associated with.
4 This item must reflect the total refunds made by the entity during the year (including s28 refunds if applicable).
5 Entities must disclose their Portfolio Budget Statement estimate, and where relevant, adjust this estimate by their Portfolio Additional Estimates Statement estimate, for this item. Cash payments are not legally limited to Budget estimates.
Table E: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund - Special Appropriations (Section 39 of the FMA Act)1
| Investment of Public Money:<br>Special Appropriations under section 39 of the FMA Act2 | 2005 | 2004 |
|---|---|---|
| Amount invested carried from previous period | ||
| Prior year investments redeemed in current year3 | ||
| Investments made during the year3, 4 | ||
| Redemptions of current year investments4 | ||
| Amount invested carried to the next period (sum of the above) | ||
| Budget estimate5 |
1 Where an entity has a delegation but has not used section 39 of the FMA Act, that entity may make the following statement in place of disclosing this table: “For the periods 2003-04 and 2004-05, (Entity) has not used section 39 of the FMA Act.”
2 In the heading to the table:
(a) identify whether the special appropriation is administered or departmental; and
(b) disclose the outcome it is associated with.
3 Where a section 39 investment has earnt interest, and that interest is redeemed and reinvested, entities must include the amount of interest in this item, and state that this amount includes interest and the amount of interest that is included.