46Special appropriations

46 Special appropriations

(1) Reporting entities must disclose the following for each special appropriation: (a) authority, including: (i) for all special appropriations (including appropriations under section 77 of the PGPA Act which deals with repayments made by the Commonwealth)—the name of the relevant Act; and (ii) for limited amount special appropriations—the limit for the reporting period; and (iii) for special appropriations under section 58 of the PGPA Act (which deals with investments by the Commonwealth)—the total of prior year investments redeemed in the current year and redemptions of current year investments (gross); and (b) appropriation applied, including: (i) the total of cash payments, amounts credited to special accounts less repayments under subsection 74(1) of the PGPA Act; and (ii) the total investments made during the year under section 58 of the PGPA Act; and (iii) the total of repayments made under section 77 of the PGPA Act. (2) Reporting entities must disclose all relevant money invested in authorised investments under section 58 of the PGPA Act.

Note: For requirements in relation to investments from special accounts made under section 58 of the PGPA Act investment powers that are delegated by the Finance Minister, see subsection 48(9).

(3) Where investments are made under an Act of Parliament other than section 58 of the PGPA Act, the name of the relevant Act and section under which the investments were made must be disclosed.