47Disclosures by agent in relation to annual and special appropriations

47 Disclosures by agent in relation to annual and special appropriations

Where an entity (‘the spending entity’) has paid money out of the CRF on behalf of another entity (‘the responsible entity’): (a) the spending entity must disclose the following for each responsible entity: (i) the name of the responsible entity; (ii) total receipts and total payments (include annual departmental and administered items, as well as special appropriations); and (iii) the relationship between itself and the responsible entity; and (b) the responsible entity must: (i) apply the reporting requirements outlined in this rule; and (ii) disclose the name of the spending entity as a footnote to the relevant appropriations note tables.