Public Governance, Performance and Accountability (Financial Reporting) Rule 2015
45Unspent annual appropriations
Start here
Get a plain-English read of 45
Turn the raw legal text into a practical explanation grounded in Public Governance, Performance and Accountability (Financial Reporting) Rule 2015.
45 Unspent annual appropriations
Reporting entities must disclose the following: (a) all unspent departmental and administered annual appropriations by Appropriation Act (including current and prior years appropriations); and (b) total unspent departmental annual appropriations and total unspent administered annual appropriations; and (c) the amount and an explanation, by appropriation Act, of all prior years unspent departmental annual appropriations and all prior years unspent administered annual appropriations that: (i) have been withheld under section 51 of the PGPA Act; or (ii) have been quarantined for administrative reasons; and (d) the total adjustments made to all prior years unspent departmental annual appropriations under section 74 of the PGPA Act; and (e) the total adjustments made to all prior years unspent administered annual appropriations under section 74 of the PGPA Act; and (f) the total adjustments made to all prior years unspent departmental annual appropriations under section 75 of the PGPA Act; and (g) the total adjustments made to all prior years unspent administered annual appropriations under section 75 of the PGPA Act.