Each year an Appropriation Bill is prepared and tabled alongside the Budget, currently known as Budget Paper 4.

The objective of this Bill is to appropriate from the Consolidated Fund various sums of money required during the financial year for services of the Government and is allocated to departments of the public service and various special offices.  The amount that each of these agencies receive are determined as part of the Budget process and represents a maximum amount that each of these agencies can draw down. However, during the year agencies may require additional funding if new decisions are made by Government that require cash spending in the Budget year.

Supplementary Funding Sources

There are six different funding sources that can be used for supplementation.  For a more detailed explanation of the funds available, refer to the Public Finance and Audit Act (1983) and the Appropriation Act for the current year.  

AB - Additional Appropriations (Bill)

Additional appropriations are items that are approved by Parliament after the current Appropriation Act. This requires passing of the Additional Appropriation Bill which first needs the approval of the Executive along with its passage through Parliament. Additional appropriations are usually distinguishable by large sums of money and those that do not fall under the category or Section 22.

TA – Treasurer’s Advance

The Treasurer’s Advance is included in the Appropriation Act each year.  Amounts are appropriated to the Treasurer for unbudgeted expenditures of recurrent and capital natures. The funds are limited. It is therefore in the agency’s own interest to utilise savings in their own budget or another agency’s budget as TA becomes more restricted and scrutinised.

S22 – Exigencies Governor’s Approval

Exigencies are suitable only for urgent and unforeseen expenditures, e.g. natural disasters, unforeseen court case costs and disaster enquiries. They require the Governor’s approval in the form of an exigency document and a Treasurer’s Determination.

S24 – Section 24 Transfer of Functions

Section 24 transfers are to be used when functions or programs are transferred from one agency to another, one cluster to another and between Principal Departments and Special Offices. The result is a transfer of appropriation.

S26 – Section 26 Increase in Commonwealth Specific Purpose Payment (SPP)

Section 26 increases are available if the Commonwealth reduces or increases the amount of a SPP in the current year.  In this case, it will be necessary to adjust the agency whose appropriation reflects the Commonwealth moneys.

TR – Supplement with Offsetting Saving

Section 27 (in 2016-17 Budget Paper No 4 – Variation of authorised payments from the Consolidated Fund of the Appropriation Act) supplements are available if an agency has savings in their consolidated funding appropriation.   It is possible to utilise those savings to supplement another agency’s appropriation. However, the following restrictions exist:

  • Special Offices and the Legislature cannot be supplemented with savings from principal departments
  • Principal Departments cannot be supplemented with savings from Special Offices and the Legislature.

List of Principal Departments and Special Offices

The following agencies receive a direct appropriation. All other agencies receive funding via a grant which is on passed by one of the Principal Departments or Special Offices listed below.

Special Offices and the Legislature

Principal Departments

Independent Commission Against Corruption

Crown Finance Entity

Independent Pricing and Regulatory Tribunal

Department of Justice

Judicial Commission of NSW

Department of Education

NSW Electoral Commission

Department of Family and Community Services

Ombudsman’s Office

Department of Finance, Services and Innovation

Office of the Director of Public Prosecutions

Department of Planning and Environment

Office of the Children’s Guardian

Department of Premier and Cabinet

Police Integrity Commission

Department of Industry, Skills and Regional Development

Public Service Commission

Ministry of Health

The Legislature

The Treasury

 

Transport for NSW