PGPA Act Determination (Biosecurity, Imported Food and Export Certification Special Account 2020)

The instrument relies on and exercises the PGPA Act’s mechanism for departmental special accounts. Core legal and operational concepts in the instrument are as follows.

Special account: The legal vehicle created here is a “special account” under the Act. The instrument explicitly establishes the Biosecurity, Imported Food and Export Certification Special Account 2020 for the purposes listed in section 8 (section 5). Under the Act, a determination of this kind prescribes the account’s permitted credits and debits; the instrument performs that function.

Accountable authority: The instrument designates the accountable authority for the special account as the Secretary of the Department of Agriculture, Water and the Environment (section 6). Naming the accountable authority places responsibility under the departmental leadership for the account’s existence and operation, as an administrative fact.

Permitted credits: Section 7 lists three categories of permissible credits: (a) parliamentary appropriation for the special account; (b) amounts received in the course of performing functions that relate to one or more purposes of the special account; and (c) amounts received from any person for one or more purposes of the special account. The text separates appropriations from operational receipts and other third‑party receipts; each is given explicit standing as lawful credit.

Permitted debits and purposes: Section 8 sets out the purposes for which amounts may be debited. The first, and principal, sub‑purpose is to “provide biosecurity, inspection and certification services” for inbound items (passengers, cargo, mail, animals, plants, and animal or plant products arriving in Australia) and for agricultural products and food exported from Australia (s 8(1)(a)). The instrument then permits repayment to an original payer of amounts credited to the special account or any predecessor after any necessary payments for the primary purpose (s 8(1)(b) as laid out in the instrument). It allows incidental activities necessary to achieve the primary purpose, explicitly including administration of the special account and dealing with direct and indirect costs (s 8(1)(b)(i)-(ii) in formatting of the instrument). It also permits repayments where a court order, Act or other law requires or permits repayment (s 8(3)) and includes an express administrative mechanism to reduce the balance of the special account without making a real or notional payment (s 8(4) as numbered in the instrument).

Transitional transfer and revocation: Section 9 requires that, immediately after establishment, the amount standing to the credit of the AQIS special account immediately prior to commencement be credited as the opening balance. Section 10 revokes the AQIS determination that established the AQIS special account. Section 11 sets temporary repeal machinery for Part 3 itself and for the AQIS definitions in section 4, with an explicit saving that the effects of Part 3 remain in force after its repeal.

Commencement and formal authority: The instrument is made under subsections 78(1) and 78(3) of the Act (section 3) and commences “the day mentioned in paragraph 79(5)(a) of the Act” (section 2). The instrument also clarifies that any content placed in the “Date/Details” column of the commencement table (column 3) is not part of the instrument (section 2(2)). The instrument is dated 19 August 2020 and signed by the Minister for Finance (covering text).

Operational administration: The instrument expressly contemplates administrative activity connected to the account, including administration costs and dealing with direct and indirect costs (section 8). This indicates that routine administrative functions of recording, accounting and transferring funds are within the account’s permitted uses.

The instrument identifies concrete actors with legal or practical roles and leaves open several categories of private payers and recipients whose interactions with the department will determine credits and debits. Each of these follows directly from the instrument’s language.

Accountable authority and the Department: The Secretary of the Department of Agriculture, Water and the Environment is named as the accountable authority responsible for the special account (section 6). That designation places administrative responsibility within the department for receiving permitted credits, making permitted debits, and complying with the accounting and reporting framework that flows from the PGPA Act. The Secretary, as accountable authority, is the decision point for exercises of authority that the instrument enables.

Parliament: Parliament is a funder through appropriation. Section 7 expressly permits “an amount appropriated by the Parliament for the purposes of the special account” to be credited to the account. Parliament therefore remains a source of funds for the account whenever specific appropriation for the account is made.

Paying public and commercial actors: The instrument allows amounts “received in the course of the performance of functions that relate to one or more purposes of the special account” and “amounts received from any person for one or more purposes of the special account” to be credited (section 7(b)-(c)). The instrument does not enumerate those payers, but the permitted purposes in section 8 indicate the relevant interactions: passengers, cargo operators, mail services, owners or visitors with animals and plants, and exporters of agricultural products and food. Any person who delivers payments to the department in connection with the listed biosecurity, inspection and export certification services is within the class of potential payers whose amounts may be credited.

Original payers seeking repayment: Section 8(1)(b) contemplates that amounts credited to the special account, or to predecessor accounts, may be repaid to an original payer after necessary payments for the primary purposes. That creates a defined class of persons who may be repaid funds , namely those who originally provided monies credited to the account , and therefore stakeholders with an enforceable expectation under the account’s rules to the extent the department processes repayments.

Courts and other legal mechanisms: Section 8(3) expressly acknowledges the possibility that a court order, Act or other law may require or permit repayment of an amount received. That language identifies courts and other statutory mechanisms as decision-makers whose determinations can require action from the accountable authority in relation to funds held in the account.

Predecessor administrative entities: The instrument revokes the AQIS determination that established the predecessor AQIS special account (section 10) and requires the opening balance to be the amount standing to the credit of that AQIS special account immediately before commencement (section 9). Entities or stakeholders affected by the operational transition from the AQIS special account to the new account are therefore affected, including accountants, financial officers and systems previously processing AQIS special account transactions.

No separate criminal or civil penalty subjects in the determination: The instrument itself does not create offences, criminal penalties, or civil causes of action. It therefore affects parties by setting accounting and administrative rules, not by imposing new penal liabilities. Provisions creating offences would be in the Act or other legislation; they do not appear in this instrument.

In practical terms, the department’s finance and program units, Parliament through appropriation committees, importers and exporters dealing with biosecurity and export certification, and persons who previously had funds credited to the AQIS special account are the primary affected groups traceable from the instrument’s text.

The instrument allocates administrative duties and confers specific rights in respect of the special account. All duties and rights flow from the instrument’s listed credits, debits and transitional provisions and from the named accountable authority.

Accountable authority duties: The Secretary of the Department of Agriculture, Water and the Environment is identified as the accountable authority responsible for the special account (section 6). That naming places on the Secretary the duty to ensure the account is established, receives the opening balance required by section 9, receives permitted credits and makes permitted debits in accordance with section 8, and observes the instrument’s transitional measures including the revocation of the AQIS determination (section 10) and the limited repeal rules (section 11). While the instrument does not detail procedural steps for each duty, the obligation to manage the account consistently with its permitted purposes is embedded in the account’s establishment and purpose provisions.

Duty to credit the opening balance: Section 9(1) requires that the amount referred to in subsection 9(2) be credited to the special account immediately after establishment. Subsection 9(2) sets the opening balance equal to the amount standing to the credit of the AQIS special account immediately prior to commencement. That creates a clear administrative duty to effect a transfer of the predecessor account’s balance into the new account immediately upon establishment.

Duty to apply permitted credits only: Section 7 confines what may be credited to the account to three categories: parliamentary appropriations for the account, amounts received in the course of performance of relevant functions, and amounts received from any person for the account’s purposes. The accountable authority must therefore ensure accounting systems only credit amounts that fall into those categories.

Duty to spend only for permitted purposes: Section 8 sets the permitted debits and the purposes for which funds may be expended. The principal duty is to apply funds to provide the listed biosecurity, inspection and certification services for inbound items and for exported agricultural products and food (section 8(1)(a)). Additional duties flow from the sub‑purposes: to repay original payers after necessary payments for the primary purposes, to carry out incidental activities (explicitly including administration of the special account and dealing with direct and indirect costs), to make repayments required by court order, Act or other law, and to reduce the balance administratively without a real or notional payment where that is the appropriate mechanism.

Right to receive appropriations and receipts: The account has the right, through the accountable authority, to receive parliamentary appropriations (section 7(a)), amounts arising from the department’s performance of related functions (s 7(b)), and amounts paid by any person (s 7(c)). These are rights of the account as legal receptacles for such funds, exercised by the accountable authority.

Right to repay original payers and to make statutory repayments: Section 8(1)(b) provides the right to repay original payers of sums credited to the special account or predecessors after any necessary payments for the main purposes. Section 8(3) gives the account the right or obligation to make repayments where a court order, Act or other law requires or permits repayment. These rights accommodate corrective financial flows back to private actors or legal claimants.

Right to reduce balance administratively: Section 8 includes a mechanism “to reduce the balance of the special account (and, therefore, the available appropriation for the special account) without making a real or notional payment.” That is an express power that allows the accountable authority to adjust the account’s balance in an administrative fashion that reduces the available appropriation. The instrument does not detail the circumstances in which this administrative reduction should be used; the right is nonetheless explicit.

Transitional duties tied to revocation and repeal: Section 10 revokes the AQIS determination, and section 11 sets a short‑term repeal of Part 3 itself and the AQIS definitions. Section 11(3) expressly preserves the effects of Part 3 after repeal. These provisions create duties during the transition period to ensure that definition changes, the revocation and the opening balance transfer are processed correctly.

No new criminal or civil sanctioning duties created: The instrument does not itself create offences or civil liabilities. Any duties that carry penalties or sanctions would be those already in the PGPA Act or other applicable law; they do not appear within this instrument.

Collectively, these duties and rights allocate to the Secretary the administrative control of the special account and define the scope of permissible financial flows into and out of that account.

The instrument contains no explicit penalty, offence or civil enforcement provisions. It functions as a PGPA Act determination establishing a special account and specifying permitted credits, debits and transitional arrangements, rather than as a source of criminal or administrative penalties.

Legal source of authority and potential enforcement context: The instrument is made under subsections 78(1) and 78(3) of the Act (section 3). Enforcement mechanisms or sanctions that attach to misuse or mismanagement of special accounts generally derive from the Act and the PGPA financial framework rather than from the determination itself. Because the instrument does not create offences, any enforcement , for example regarding improper crediting, unauthorised debiting, or misapplication of the account , would need to be pursued under the Act’s compliance and accountability mechanisms, departmental governance processes, or other legislative provisions that the instrument does not replicate or expand.

Repayment obligations driven by other law or court order: Section 8(3) recognises that a court order, Act or other law may require or permit repayment of amounts received. The instrument thereby creates an obligation on the accountable authority to make repayments where such external legal processes require them. Enforcement of those external legal obligations would follow the enforcement routes of the originating instrument or court orders, not the determination itself.

Administrative reductions of balance: Section 8 provides a mechanism to reduce the balance of the special account “without making a real or notional payment.” That is an administrative power rather than a sanctioning device. It may be used to adjust appropriation figures or available balances. Because it permits a non‑monetary reduction, the accountable authority should document the basis and legal rationale for such reductions so that audit and oversight processes under the Act can verify compliance with the PGPA framework.

No penalty provisions for failure to comply with account rules in this instrument: The instrument does not set fines, penalties, civil liabilities or criminal offences for failing to adhere to its permitted credits and debits. Consequently, remedial steps for non‑compliance will be operational or regulatory: departmental corrective action, internal audits, reporting to central agencies, and referrals or action under the Act or other applicable laws where those laws provide sanctioning powers.

Interaction with PGPA Act compliance apparatus: Because the instrument is a PGPA Act determination, the primary enforcement and oversight mechanisms are those embedded in the broader PGPA governance framework (for example, obligations on accountable authorities, financial reporting and audit). The instrument itself, however, remains silent about enforcement procedures, penalties, or administrative sanctions.

Practical implication: Entities and officials responsible for the account should therefore manage the account in accordance with the specified permitted credits and debits, document decisions (particularly repayments and balance reductions), and rely on the PGPA Act’s governance and audit processes to handle any enforcement or compliance failures, noting that the instrument does not itself create a bespoke enforcement regime.

This determination is explicitly framed as an instrument under the PGPA Act and contains several cross‑references and transitional interactions with prior determinations. The text identifies interconnections and legal dependencies to other instruments and to other legal processes.

Made under the PGPA Act: The instrument is expressly made under subsections 78(1) and 78(3) of the Public Governance, Performance and Accountability Act 2013 (section 3). Its commencement is tied to a provision of the Act: “the day mentioned in paragraph 79(5)(a) of the Act” (section 2). This situates the determination squarely within the PGPA Act’s framework for special accounts and departmental appropriation management. All accounting practice and reporting arising from this special account must therefore be consistent with the PGPA Act, as the instrument itself derives its legal force from that Act.

Revocation of the AQIS determination: Section 10 revokes the AQIS determination described in section 4 (the Financial Management and Accountability Determination 2010/11 - Australian Quarantine and Inspection Service Special Account Establishment 2010). The instrument therefore replaces the prior special account structure established under that AQIS determination and transitions any amounts and functions accordingly.

Opening balance transfer from predecessor account: Section 9 requires the opening balance to be the amount standing to the credit of the AQIS special account immediately prior to commencement. This creates a direct financial interaction between the predecessor AQIS special account (established by the AQIS determination) and the new special account, and it requires coordination of financial records and transfers.

Repayments required by other law or court order: Section 8(3) accepts that court orders, Acts or other laws may require or permit repayment of amounts. That means the accountable authority must apply other statutory or judicial obligations against amounts held in the special account. The instrument does not specify procedures to reconcile such orders with other statutory frameworks; it simply authorises the special account to perform repayments required by external legal developments.

Reduction of balance without payment and appropriation interaction: Section 8 includes an express purpose “to reduce the balance of the special account (and, therefore, the available appropriation for the special account) without making a real or notional payment.” This provision interacts with the appropriation and public finance regime under the PGPA Act because it acknowledges that adjustments to the special account’s balance will affect the available appropriation. Any such reductions will interact with appropriation law and with central agency reporting and oversight under the PGPA framework.

Definitions and repeal interplay: Section 11 provides for the repeal of Part 3 of the instrument and for the repeal of the AQIS definition entries in section 4 seven days after revocation of the AQIS determination, while preserving the effects of Part 3 after repeal. This is a tailored interaction between the current instrument’s internal definitions and the predecessor AQIS instrument. It creates a transitional legal landscape that continues the substantive effects of Part 3 while removing certain textual definitions from the operative instrument after a short period.

Departmental administrative law and internal governance: Although not elaborated in the instrument, the naming of the Secretary as accountable authority places the instrument’s operation within the department’s established administrative and personnel governance. The department must align its internal delegations, financial management procedures and reporting with the account’s permitted uses, consistent with PGPA obligations.

In short, the instrument replaces the AQIS special account determination, imports the predecessor account’s balance, aligns the new account with the PGPA Act special account mechanism, and accommodates repayments and adjustments that may be dictated by other legislation or judicial orders. The instrument itself does not modify or displace other statutory obligations; instead, it recognises their potential effect on funds held in the account and situates the special account within the PGPA financial governance system.

This instrument’s text supplies a limited internal amendment and transitional record. The instrument itself is dated and signed, revokes a prior determination, and contains short‑term repeal mechanics. The document does not record later amendments beyond what it contains. From the instrument we can extract the following elements of its authorising and transitional chronology.

Date and signature: The instrument is dated 19 August 2020 and is signed by Mathias Hubert Paul Cormann, Minister for Finance. That date appears on the signature page of the instrument and is the instrument’s attestation date.

Commencement linkage: The instrument’s commencement is not a simple calendar date but is linked to the PGPA Act, specifically “the day mentioned in paragraph 79(5)(a) of the Act” (section 2). The instrument therefore commences in accordance with the Act’s commencement provision referenced, rather than naming an independent commencement day within the instrument.

Revocation of predecessor determination: Section 10 expressly revokes the AQIS determination (the Financial Management and Accountability Determination 2010/11 - Australian Quarantine and Inspection Service Special Account Establishment 2010). That revocation is an immediate structural amendment in the sense of replacing a prior special account instrument with this new determination.

Transitional opening balance: Section 9 requires the amount standing to the credit of the AQIS special account immediately prior to commencement to be credited as the opening balance of the new special account immediately after establishment. This is a transitional accounting step effected by the instrument rather than a later amendment.

Short-term repeal of Part 3 and definitions: Section 11(1) provides that Part 3 of the instrument is repealed at the end of the seventh day after the revocation of the AQIS determination under section 10. Section 11(2) provides that two definitions in section 4 , “AQIS determination” and “AQIS special account” , are repealed on the date of repeal. Section 11(3) provides a saving: despite the repeal of Part 3 itself, the effects of Part 3 remain in force after the date of repeal. Those clauses constitute internal, time‑limited modification and preservation measures rather than external amendments.

No later amendment texts in this instrument: The provided text does not include subsequent variation clauses, later amendment dates, or schedules of amendments beyond the revocation and internal repeal schedule described above. If this instrument were amended later, those changes are not recorded in the supplied material.

Legal basis for changes: The instrument states that it is made under subsections 78(1) and 78(3) of the Act (section 3). Its revocation of the prior AQIS determination and the transfer of the AQIS special account balance into the new account are therefore executed pursuant to the Act’s provisions empowering ministers to make determinations establishing and revoking special accounts.

In summary, the instrument’s amendment history as contained in its text is limited to: its signature and date (19 August 2020); immediate revocation of the AQIS determination (section 10); immediate transfer of the AQIS special account balance to the new account (section 9); and a brief fixed timetable to repeal Part 3 and certain definitions while preserving Part 3’s effects (section 11). The instrument does not itself record any subsequent amendments or later versioning.

The instrument’s text contains no references to litigation, court decisions, or any judicial proceedings. It does not record litigation challenging its validity, nor does it attach or summarise case law. The instrument refers generally to the possibility that “a court order” may require or permit repayment of amounts (section 8(3)), but that is an acknowledgement of potential external judicial outcomes affecting funds in the account rather than a record of litigation about the instrument itself.

Because the instrument is a PGPA Act determination, any legal challenges or judicial considerations would occur under the general judicial review and statutory interpretation principles applicable to executive instruments and public finance matters. The instrument does not include statements about existing or past litigation related to its subject matter.

Given the absence of litigation references in the instrument, the only litigation‑related point the text itself raises is the operational effect of external legal instruments: where a court order, Act or other law requires or permits repayment, the special account may be debited to satisfy that obligation (section 8(3)). That clause anticipates possible judicial orders or statutory mandates that could affect the account, but it neither describes any such orders nor records litigation history.

If litigation history is required beyond the instrument’s text, it would need to be sourced from judicial databases, parliamentary records or secondary materials. The instrument alone does not supply a litigation record, challenge history, or any judicial pronouncements concerning its establishment, operation or revocation.

The instrument is concise but contains several technical features and transitional mechanisms that can create operational pitfalls if they are overlooked. These are matters of legal form and administrative sequencing that follow directly from the instrument’s text.

Commencement is tied to the Act, not an independent calendar date (section 2). The instrument commences “the day mentioned in paragraph 79(5)(a) of the Act.” Practically, this means administrative officers must check the PGPA Act commencement provision to determine the effective date; assuming the instrument’s date on its face equals commencement could be incorrect.

Column 3 content is not part of the instrument (section 2(2)). The instrument’s commencement table has a Column 3 where information may be placed; subsection 2(2) expressly states any information in column 3 is not part of the instrument. Administrators should not treat notes in that column as carrying legal weight for interpreting the determination.

Opening balance must be credited immediately after establishment (section 9(1)). Section 9 requires the balance standing to the credit of the AQIS special account immediately prior to commencement be credited immediately afterwards. Failure to effect that transfer promptly could misstate departmental balances, complicate audit trails and confuse appropriation availability.

Revocation of the AQIS determination and short window repeal mechanics (sections 10 and 11). The instrument revokes the prior AQIS determination and then sets up Part 3 to be repealed at the end of the seventh day after revocation. Even though certain definitions are repealed, subsection 11(3) preserves the effects of Part 3 after repeal. That unusual combination means implementation must ensure that while textual definitions are removed after the seven‑day window, the substantive effects (for example, the opening balance credit) continue to be recorded and justified. Administrative teams should document the transfer and the legal basis for retention of effects post‑repeal.

Definitions removed after a short period (section 11(2)). The definitions “AQIS determination” and “AQIS special account” in section 4 are repealed on the date Part 3 is repealed. Practically, that can change how internal documents reference predecessor instruments. Financial officers must ensure that records preserve a clear chain of title from the AQIS special account to the new account notwithstanding the textual removal of those definitions.

Permitted credits are broad but delimited (section 7). The instrument permits parliamentary appropriations and amounts “received in the course of the performance of functions” or from “any person” for the account’s purposes. That wording is capacious and can encompass a variety of payments, but it is legally limiting: amounts not falling into those categories should not be credited. Careful assessment is required to determine whether a particular receipt qualifies as a permitted credit.

Permitted debits include an administrative balance reduction without payment (section 8(4) as numbered). The instrument permits reducing the special account’s balance “without making a real or notional payment.” That administrative device reduces available appropriation but requires a documented legal and accounting rationale because it changes appropriation availability without an external cash movement. Misuse or lack of documentation could create audit queries.

Repayment to original payer after necessary payments (section 8(1)(b)). The instrument allows repayments to an original payer only after any necessary payments for the primary purpose. Determining what counts as “necessary payments” may require judgement and record‑keeping to justify timing and quantum of repayments.

No penalties in the instrument: Enforcement relies on the PGPA Act. Because this determination does not create its own enforcement scheme, non‑compliance will be addressed under the wider PGPA governance and accountability frameworks; administrators should not expect bespoke enforcement procedures in the instrument itself.

Transitional complexity: The package of revocation, transfer and limited repeal requires coordinated action across finance, legal and program teams. Missing a step (for example, failing to credit the opening balance immediately) could cause misalignment with appropriation records.

In short, the main practical gotchas are commencement linkage to the Act, immediate and documented transfer of the AQIS balance, the short-lived textual definitions and Part 3 repeal paired with a saving provision, the administrative power to reduce the account balance without payment, and ensuring receipts and repayments fit the instrument’s permitted categories. Each of these is grounded in the instrument’s text and requires specific administrative care.

Compliance under this instrument is primarily administrative and accounting‑oriented. The instrument prescribes what may be credited and debited and names the accountable authority; compliance therefore requires steps that implement those prescriptions and create an auditable record. The following actions are grounded in the instrument’s clauses and indicate pragmatic steps for the accountable authority and departmental finance teams.

1. Confirm legal commencement date and effectuate establishment.

   • Verify the instrument’s commencement by reference to the PGPA Act provision cited in section 2, paragraph 79(5)(a) of the Act. Do not assume the instrument’s signature date equals commencement. Confirm the operative commencement date with the department’s legal team and central agency records.

2. Establish the special account in accounting systems immediately upon commencement.

   • Create the Biosecurity, Imported Food and Export Certification Special Account 2020 as a legal and accounting entity in departmental finance systems in line with section 5. Assign appropriate ledger codes, fund references and internal descriptors so that credits and debits are clearly tracked.

3. Credit the opening balance immediately after establishment.

   • Section 9 requires the amount standing to the credit of the AQIS special account immediately prior to commencement to be credited as the opening balance of the new special account. Locate the AQIS special account closing position and transfer or record that balance as the opening balance in the new account immediately after establishment. Document the source ledgers, timing and authority for the transfer.

4. Implement permitted credits controls.

   • Only credit amounts that fall within section 7’s three categories: (a) parliamentary appropriations for the account; (b) amounts received in the course of performing functions that relate to the account’s purposes; and (c) amounts received from any person for those purposes. Establish receipt classifications and validation checks to ensure receipts are coded correctly and that unsupported receipts are not credited.

5. Implement permitted debits controls and expenditure authorisation.

   • Ensure expenditures are only debited for purposes listed in section 8: providing the biosecurity, inspection and certification services for the inbound items and exports defined there; repaying original payers after necessary payments; carrying out incidental activities (including administration and dealing with direct and indirect costs); making repayments required by court order, Act or other law; and using the administrative mechanism to reduce the balance where lawfully appropriate. Set up expenditure approval workflows that require authorisation by the accountable authority or authorised delegates consistent with departmental delegations.

6. Record and justify any repayments to original payers.

   • Where funds are to be repaid to an original payer (section 8(1)(b)), ensure a clear process for determining when “necessary payments” for primary purposes have been made, and maintain records showing the calculation and authority for any repayment.

7. Document and authorise any balance reduction without payment.

   • Section 8 permits reducing the balance without a real or notional payment. Because this alters appropriation availability administratively, require a written legal and accounting rationale authorised at an appropriate level (for example, by the Secretary as accountable authority), and record the entry with supporting documentation for audit and oversight purposes.

8. Accommodate repayments compelled by external legal processes.

   • Maintain procedures to accept and execute court orders, Acts or other laws that compel or permit repayment (section 8(3)). Ensure legal is engaged to determine the department’s obligations and that finance executes the payment consistent with the order or statutory provision.

9. Manage the revocation and definition repeal timeline.

   • Section 10 revokes the AQIS determination and section 11 prescribes a seven‑day repeal window for Part 3 and certain definitions. Coordinate with records, legal and finance teams to ensure that records referencing the AQIS special account and definitions are preserved even where textual definitions are later repealed, and ensure the operational effects remain documented as required by subsection 11(3).

10. Maintain audit and reporting trails consistent with the PGPA Act.

    • As a PGPA Act special account, the account and its transactions will be subject to PGPA reporting and audit frameworks. Maintain clear transactional records, reconciliations, authority documentation for receipts and payments, and a ledger trail connecting the AQIS special account predecessor balances to the new account.

11. Update internal delegations and standard operating procedures.

    • Update delegations, authorisations, internal financial control policies and procedural manuals to reflect the new account name, ledger codes, and permissible receipts and payments. Ensure staff handling biosecurity, imported food and export certification transactions are trained on the account’s permitted credits and debits.

12. Coordinate with central agencies and Parliamentary appropriation processes.

    • When seeking or accounting for parliamentary appropriations credited to the special account, coordinate with central agency processes and record appropriation receipts consistent with section 7(a).

13. Legal oversight for interpretative questions.

    • Engage the department’s legal advisers where there is uncertainty as to whether a receipt qualifies as a permitted credit, whether an expenditure falls within permitted purposes, or where a balance reduction without payment is contemplated. Keep legal advice on file to support audit and oversight queries.

14. Preserve records for transitional actions.

    • Retain documentation demonstrating compliance with the opening balance credit (section 9), the revocation of the AQIS determination (section 10), and the actions taken under section 11, even after the narrow textual repeals occur.

Following these steps translates the instrument’s prescriptions into an auditable operational framework and minimises the risk of procedural or accounting errors. The responsible parties for these steps are the accountable authority (the Secretary) and their delegated finance and program officers, supported by legal, records and audit teams, consistent with the accountabilities established in the instrument.