43Annual appropriations

43 Annual appropriations

(1) The amounts shown for Annual Appropriations must be the same as those set out in the relevant Appropriation Acts. (2) The amounts disclosed must include the total of the following adjustments under the relevant legislative provisions: (a) AFM – appropriated in the current reporting period; (b) PGPA Act section 74—only current year appropriations increased by PGPA Act section 74 receipts that have been recorded in the accounts and records of the responsible entity during the reporting period; and (c) PGPA Act section 75 – only current year appropriation increased or decreased by section 75 determinations. (3) Appropriation applied must include: (a) cash payments made from appropriations; and (b) appropriations credited to special accounts for the reporting period. This is to include amounts from both current and prior year appropriations. (4) The following information must be disclosed as footnotes: (a) an explanation for all current year annual appropriations that have been: (i) withheld under section 51 of the PGPA Act; and (ii) quarantined for administrative reasons; (b) an explanation of all material variances between: (i) the appropriation applied in the reporting period; and (ii) the amount appropriated (or otherwise authorised) for the current period; and (c) any entities that spent money from the CRF on behalf of the reporting entity. (5) All reporting entities that receive a Departmental Capital Budget and/or an Administered Capital Budget must disclose separately the total of these amounts as shown in the Portfolio Budget Statements and Portfolio Additional Estimates Statements.