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2008
THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA
HOUSE OF REPRESENTATIVES
Appropriation Bill (No. 4) 2008-2009
EXPLANATORY MEMORANDUM
(Circulated by the authority of the Minister for Finance and
Deregulation,
the Honourable Lindsay Tanner MP)
Appropriation Bill (No. 4) 2008-2009
General Outline
This explanatory memorandum accompanies Appropriation Bill (No. 4) 2008-
2009 (the Bill).
The main purpose of the Bill is to propose appropriations from the
Consolidated Revenue Fund (CRF) for services that are not the ordinary
annual services of the Government in addition to those provided in the 2008-
09 Budget.
Appropriations for the ordinary annual services of the Government must be
contained in a separate bill to other appropriations in accordance with
sections 53 and 54 of the Australian Constitution. Consequently, the Bill
proposes appropriations that are not for the ordinary annual services of
the Government. Appropriations that are for the ordinary annual services of
the Government are proposed in Appropriation Bill (No. 3) 2008-2009.
Together, Appropriation Bill (No. 3) 2008-2009 and Appropriation Bill
(No. 4) 2008-2009 are termed the Additional Estimates (AEs) appropriation
Bills.
This Explanatory Memorandum should be read in conjunction with the 2008-
2009 Portfolio Budget Statements (PB Statements), Portfolio Supplementary
Estimates Statements (PSES) and Portfolio Additional Estimates Statements
(PAES). In particular, the PAES contain detail on the appropriations set
out in Schedule 1 to the Bill. The PB Statements were published and tabled
in relation to the Appropriation Bill (No. 1) 2008-2009 and Appropriation
Bill (No. 2) 2008-2009. The PSES were published and tabled in relation to
the Appropriation (Economic Security Strategy) Bill (No. 1) 2008-2009 and
Appropriation (Economic Security Strategy) Bill (No. 2) 2008-2009. The PAES
are published and tabled in the Parliament in relation to the Bill.
Structure of appropriations in the Bill
The Bill provides for the appropriation of specified amounts for
expenditure by Australian Government agencies (being agencies under the
Financial Management and Accountability Act 1997 (FMA Act) and the High
Court of Australia) plus payments to bodies under the Commonwealth
Authorities and Companies Act 1997 (CAC Act bodies).
Part 1 of the Bill deals with definitions, Portfolio Statements and the
concept of notional payments. Part 2 of the Bill proposes appropriations to
make payments of the amounts in Schedule 2 for State, ACT, NT and local
government items (clause 7), administered items (clause 8), administered
assets and liabilities items (clause 9), other departmental items
(clause 10) and CAC Act body payment items (clause 11).
Part 3 of the Bill specifies the ways in which the amounts in Schedule 2
may be adjusted.
Part 4 deals with credits to special accounts and sets out the amount
appropriated under the Act. In addition to the adjustment provisions in
Part 3, clause 18 of the Bill recognises that the appropriations in the
Bill may also be varied by the FMA Act.
Financial Impact
This Bill will appropriate the amounts specified in Schedule 2.
Notes on clauses
Part 1-Preliminary
Clause 1-Short title
This clause specifies the short title of the Bill, once enacted, will be
Appropriation Act (No. 4) 2008-2009.
Clause 2-Commencement
Clause 2 provides for the Bill to commence as an Act on the day of Royal
assent.
Clause 3-Definitions
Clause 3 defines the key terms used in the Bill, such as 'administered
item', 'other departmental item', 'State, ACT, NT and local government
item' and 'current year' (being the financial year ending on 30 June 2009).
Clause 4-Portfolio Statements
Clause 4 declares that Portfolio Budget Statements (PB Statements),
Portfolio Supplementary Estimates Statements (PSES) and Portfolio
Additional Estimates Statements (PAES) are extrinsic material under
paragraph 15AB(2)(g) of the Acts Interpretation Act 1901 (AI Act) that may
be used to ascertain the meaning of certain provisions in the Bill in
accordance with subsection 15AB(1) of the AI Act. The purpose of the
Portfolio Statements is to provide information on the proposed allocation
of resources to Government outcomes by agencies within the portfolio. The
PB Statements, PSES and PAES provide information, explanation and
justification to enable Parliament to understand the purpose of each
appropriation proposed in the Bill.
Clause 5-Notional payments, receipts etc
Clause 5 ensures that payments between agencies result in a debit to the
appropriation to the paying agency. For example the payments of the amounts
in Schedule 1 of the Bill from one FMA Act agency to another do not require
an appropriation. However, for reasons of financial discipline and
transparency, the practice has arisen for these payments between agencies
to be treated as though they required an appropriation, and to debit an
appropriation when such payments are made.
Clause 5 provides that these notional transactions between agencies are to
be treated as if they were real transactions. The effect is that when a
notional transaction takes place, the paying agency must debit the
appropriation made to it by Parliament. For constitutional purposes this
means that the real appropriation made by Parliament is extinguished by the
amount of the notional payment.
Part 2-Appropriation items
Clause 6-Summary of appropriations
Clause 6 sets out the total of the appropriations in Schedule 2 of the
Bill. Importantly, the amounts in Schedule 2 may be adjusted under the
provisions in Part 3 of the Bill. Specifically:
. States, ACT, NT and local government items and administered items may
be reduced in accordance with clause 12.
. Administered assets and liabilities items and other departmental items
may be reduced in accordance with clause 13.
. CAC Act body payment items may be reduced in accordance with clause
14.
The amounts in Schedule 2 of the Bill may further be adjusted in accordance
with sections 30 to 32 of the FMA Act. Specifically:
. Items may be increased by the reinstatement of amounts that an agency
is repaid, in accordance with section 30 of the FMA Act. The re-
crediting or reinstatement authorised by section 30 can result in the
total amount paid from the CRF in gross terms exceeding the amount
specified in an item.
. Items may be adjusted by amounts recovered by an agency from the
Australian Taxation Office for Goods and Services Tax (GST), in
accordance with section 30A of the FMA Act. The amounts specified in
Schedule 2 exclude recoverable GST. The appropriations shown represent
the net amount that Parliament is asked to allocate to particular
purposes. Section 30A has the effect of increasing an appropriation by
the amount of the GST qualifying amount arising from payments in
respect of the appropriation. As a result, there is sufficient
appropriation for payments under an appropriation item provided that
the amount of those payments, less the amount of recoverable GST, can
be met from the initial amount shown against the item in Schedule 2.
. Departmental items may be increased to take into account certain other
amounts received by an agency, if those receipts are prescribed by the
Financial Management and Accountability Regulations, in accordance
with section 31 of the FMA Act.
. Items may be adjusted to take into account the transfer of functions
between agencies, in accordance with section 32 of the FMA Act. It is
possible that adjustments under section 32 may result in new items
and/or outcomes being created in an Appropriation Act. It might also
result in amounts being shifted between Appropriation Acts.
Clause 7-State, ACT, NT and local government items
Clause 7 provides administered appropriations for financial assistance to
the States, ACT, NT and local governments. State, ACT, NT and local
government items are appropriated separately for outcomes, making it clear
what the funding is intended to achieve. The amount specified in Schedule 2
for an outcome may be applied by an agency for the purpose of making
payments to any of the States, ACT, NT or local government authorities for
the purpose of achieving that outcome.
Clauses 7 and 18 delegate Parliament's power under section 96 of the
Constitution to impose terms and conditions on payments of financial
assistance to the States to the responsible Ministers listed in Schedule 1
of the Bill. Schedule 1 also lists the Ministers who may determine the
amounts and timing of those payments. There is a process in clause 12 for
dealing with State, ACT, NT and local government items that are not fully
expensed or spent during the financial year.
The Finance Minister manages payments from State, ACT, NT and local
government items by agencies through the issuing of drawing rights in
accordance with sections 26 and 27 of the FMA Act. Drawing rights control
who may spend money from appropriations, and allow for conditions and
limits to be set by the Finance Minister (or the Finance Minister's
delegate) in relation to those activities.
Clause 8-Administered items
Subclause 8(1) provides for the appropriation of new administered expense
amounts to be applied by an agency for the purpose of contributing to the
outcome for an agency. An administered item is defined in clause 3 to be an
amount set out in Schedule 2 opposite an outcome for an agency under the
heading "New Administered Expenses". New administered expenses are
appropriated separately for outcomes, making it clear what the funding is
intended to achieve. Schedule 2 specifies how much can be expended on each
outcome. They are proposed when an agency is to carry out new administered
activities for a new outcome.
The purposes for which each administered item can be spent are set out in
subclause 8(2). Subclause 8(2) provides that where the PB Statements, PSES
or PAES indicate a particular activity is in respect of a particular
outcome, then the amount in the administered item is taken to contribute to
achieve the outcome. The outcomes are not, however, necessarily tied to the
existence of a particular agency (eg, abolishing a department will not
effect the valid operation of an appropriation for an administered item for
an outcome of that department, because the purpose of the appropriation
does not depend on the existence of the department).
New administered expenses are administered by an agency on behalf of the
Government (eg, certain grants, benefits and transfer payments). These
payments are usually made pursuant to eligibility rules and conditions
established by the Government or Parliament. Specifically:
. administered items are tied to outcomes, departmental items are not;
. administered items must be spent in accordance with rules and
conditions established by Government or Parliament; and
. there is a process in clause 12 for dealing with administered items
that are not fully expensed or spent during the financial year.
The Finance Minister manages payments from administered items by agencies
through the issuing of drawing rights in accordance with sections 26 and 27
of the FMA Act. Drawing rights control who may spend money from
appropriations, and allow for conditions and limits to be set by the
Finance Minister (or the Finance Minister's delegate) in relation to those
activities.
Clause 9-Administered assets and liabilities items
Clause 9 provides amounts in Schedule 2 to acquire new administered assets,
enhance existing administered assets and/or discharge administrative
liabilities relating to activities administered by agencies on behalf of
the Government. Administered assets and liabilities appropriations are
provided for functions managed by an agency on behalf of the Government.
Administered assets and liabilities items can also be applied for any
outcomes of the agency (ie. the outcomes in the Bill, Appropriation Bill
(No. 3) 2008-2009, Appropriation (Economic Security Strategy) Bill (No. 2)
2008-2009, Appropriation (Economic Security Strategy) Bill (No. 1) 2008-
2009, Appropriation Bill (No. 2) 2008-2009 or Appropriation Bill (No. 1)
2008-2009).
Amounts appropriated for administered assets and liabilities items can be
subject to a reduction process in accordance with clause 13 of the Bill.
The Finance Minister manages payments from administered assets and
liabilities items by agencies through the issuing of drawing rights in
accordance with sections 26 and 27 of the FMA Act. Drawing rights control
who may spend money from appropriations, and they allow for conditions and
limits to be set by the Finance Minister (or the Finance Minister's
delegate) in relation to those activities.
Clause 10-Other departmental items
Clause 10 appropriates departmental non-operating appropriations in the
form of equity injections, loans or previous years' outputs, over which the
agency also exercises control. This clause provides that the amount
specified in other departmental items for an agency may be applied for the
departmental expenditure of the agency. In short:
. 'equity injections' can be provided to agencies to, for example,
enable investments in new capacity to produce departmental outputs;
. 'loans' can be provided to agencies when an investment to produce
future departmental outputs is expected to result in a direct return
such as an efficiency saving (these are generally not formal loans
established in contracts); and
. 'previous years' outputs' appropriations can be used to restore
appropriations used to deliver departmental outputs in a previous year
(eg, when a decision is made to implement a new activity after the
date for inclusion in the additional appropriation bills). Expenditure
on such activities are met initially from existing appropriations
which are then replenished by the previous years' outputs
appropriations in future appropriation bills.
Other departmental items are not expressed in terms of a particular
financial year and do not automatically lapse. Other departmental items are
available until they are spent. For example, equity injection
appropriations provide funding for the full costs of acquiring new assets
some of which might not be incurred until a later financial year. Amounts
appropriated for other departmental items can be subject to a reduction
process in accordance with clause 13 of the Bill.
The Finance Minister manages the payment from other department items by
agencies through the issuing of drawing rights in accordance with
sections 26 and 27 of the FMA Act. Drawing rights control who may spend
from appropriations, and allow for conditions and limits to be set by the
Finance Minister (or the Finance Minister's delegate) in relation to those
activities.
Clause 11-CAC Act body payment items
Clause 11 provides for direct appropriations of money for CAC Act bodies to
be paid from the CRF by the relevant department. Clause 11 provides that
payments for CAC Act bodies must be paid to those bodies to be used for the
purposes of those bodies.
A CAC Act body is defined in clause 3 to be a Commonwealth authority or
Commonwealth company within the meaning of the CAC Act. Many CAC Act bodies
receive funding directly from appropriations. However, these bodies are
legally separate from the Commonwealth and as a result, do not debit
appropriations or make payments from the CRF.
CAC Act body payments will be initiated by requests to the relevant
portfolio agencies from the CAC Act bodies. The Finance Minister manages
appropriations for CAC Act bodies through the issuing of drawing rights in
accordance with sections 26 and 27 of the FMA Act. Drawing rights control
who may spend money from appropriations, and allow for conditions and
limits to be set by the Finance Minister (or the Finance Minister's
delegate) in relation to those payments. CAC Act bodies will hold the
amounts paid to them on their own account.
Subclause 11(2) provides that if a CAC Act body is subject to another Act
that requires amounts appropriated by Parliament for the purposes of that
body to be paid to the body, then the full amount of the CAC Act body
payment must be paid to the body. The purpose of subclause 11(2) is to
clarify that subclause 11(1) is not intended to qualify any obligations in
other legislation regulating a CAC Act body, where that legislation
requires the Commonwealth to pay the full amount appropriated for the
purposes of the body.
The full amount of the CAC Act body payments specified in Schedule 1 may be
reduced in accordance with clause 14. Subclause 14(5) provides that
subclause 11(2) does not prevent the CAC Act body payments in Schedule 1
being reduced.
In addition to the annual appropriations, some CAC Act bodies may also
receive public money through special appropriations and from related
entities such as a portfolio department. Many CAC Act bodies also receive
funds from external sources.
Part 3-Adjusting appropriation items
Part 3 of the Bill includes provisions to reduce the amounts specified in
Schedule 2.
Clause 12-Reducing State, ACT, NT and local government items and
administered items
Clause 12 provides for amounts of State, ACT, NT and local government items
and administered items not required in later years to be extinguished. If
the Government then decides that the amounts should be spent in a later
financial year, it must request Parliament to appropriate these amounts in
future Appropriation Acts.
Clause 12 limits the amount that may be applied for those items to the
amount reported in an agency's annual report. Subclause 12(1) provides that
if the amount published in the annual report is less than the amount of the
item, then the relevant item is taken to be reduced to the amount specified
in the annual report. The amount of the item specified in Schedule 2 of the
Bill may be increased or reduced by the other clauses of Part 3 of the Bill
or in accordance with sections 30 to 32 of the FMA Act. The amount in the
annual report must therefore be compared with the amount for the item in
Schedule 2 together with any adjustments that have been made to that
amount.
Subclause 12(2) retains a power for the Finance Minister to determine that
an amount published in the financial statements of an agency is taken to be
the amount specified in his or her determination. The power in
paragraph 12(2)(b) is to ensure that the amount published for the item can
be corrected if, for example, the amount is erroneous or requires updating
after an agency's annual report is published.
Subclause 12(3) provides that a determination made under subclause 12(2) is
a legislative instrument.
Despite subsection 44(2) of the Legislative Instruments Act 2003 (LI Act),
which provides that instruments made under annual Appropriation Acts are
not subject to disallowance, subclause 12(3) provides that a determination
reducing a State, ACT, NT and local government items or an administered
item is subject to disallowance in accordance with section 42 of the LI
Act. Parliament retains the power to disallow a determination to reduce one
or more of these items because the determination will reduce the amount of
an appropriation authorised by Parliament. Subclause 12(3) also confirms
subsection 54(2) of the LI Act, which provides that instruments made under
Appropriation Acts are not subject to sunsetting.
Clause 13-Reducing administered assets and liabilities items and other
departmental items
Administered assets and liabilities items and other departmental items
remain available until the appropriation is spent or reduced in accordance
with clause 13. This clause enables the Chief Executive of an agency to
comply with his or her obligations under section 44 of the FMA Act to
promote the efficient, effective and ethical use of any surplus
appropriations. Agencies should only spend all of an administered assets
and liabilities item or other departmental item if there are government
decisions to support that expenditure. Examples of where clause 13 may be
appropriate to reduce an administered assets and liabilities item or an
other departmental item include:
. an excessive amount of appropriation was made in error;
. an amount is reclassified and appropriated again under another kind of
appropriation (eg, where an amount appropriated as departmental is to
be reclassified as administered and a new administered appropriation
is provided). The existing appropriation remains legally available
even though there is no Government authority to spend the funds;
. efficiency savings result in a program costing less than expected; or
. a program is abolished under Government policy before the
appropriation is expended.
Paragraph 13(1)(a) enables the Minister responsible for an agency to ask
the Finance Minister to reduce an administered assets and liabilities item
or an other departmental item for that agency. Paragraph 13(1)(b) enables
the Chief Executive of an agency for which the Finance Minister is
responsible to ask the Finance Minister to reduce an administered assets
and liabilities item or an other departmental item for that agency.
Subclause 13(5) assists readers by noting that a request under subclause
13(1) is not a legislative instrument within the meaning of section 5 of
the LI Act.
Subclause 13(2) enables the Finance Minister to make a written
determination to reduce an administered assets and liabilities item or an
other departmental item. The Finance Minister is not obliged to act on a
request. However, if the Finance Minister does:
. the determination must not be greater than the amount specified in the
request: subclause 13(2);
. the determination may not reduce the item below nil: subclause 13(3);
and
. the item in Schedule 2 will be taken to be reduced in accordance with
the determination of the Finance Minister: subclause 13(4).
Subclause 13(6) provides that a determination made under subclause 13(2) is
a legislative instrument.
Despite subsection 44(2) of the LI Act, which provides that instruments
made under annual Appropriation Acts are not subject to disallowance,
subclause 13(6) provides that a determination reducing an administered
assets and liabilities item or other departmental item is subject to
disallowance in accordance with section 42 of the LI Act. Parliament
retains the power to disallow a determination to reduce one or more of
these items because any such determination will reduce the amount of an
appropriation authorised by Parliament. Subclause 13(6) also confirms
subsection 54(2) of the LI Act, which provides that instruments made under
Appropriation Acts are not subject to sunsetting.
Clause 14-Reducing CAC Act body payment items
Clause 14 provides a similar process for reducing CAC Act body payment
items to the process for reducing departmental items. Subclause 14(1)
enables a Minister responsible for a CAC Act body, or in the case of a CAC
Act body for which the Finance Minister is responsible, the Secretary of
the Finance Department, to ask the Finance Minister to reduce a CAC Act
body payment item for that body. Subclause 14(6) provides that a request
under subclause 14(1) is not a legislative instrument within the meaning of
section 5 of the LI Act.
Subclause 14(2) enables the Finance Minister to make a written
determination to reduce a CAC Act body payment item. The Finance Minister
is not obliged to act on a request to reduce excess CAC Act body payment
appropriations. However, if the Finance Minister does:
. the determination will not be greater than the amount specified in the
request: subclause 14(2);
. the determination may not reduce the CAC Act body payment item below
nil: subclause 14(3); and
. the CAC Act body payment item in Schedule 1 will be taken to be
reduced in accordance with the determination of the Finance Minister:
subclause 14(4).
Subclause 14(5) clarifies that the full amount that is required to be paid
to a CAC Act body by subclause 11(2) of the Bill may be reduced in
accordance with this clause 14.
Subclause 14(7) clarifies that a determination made under subclause 14(2)
is a legislative instrument.
Despite subsection 44(2) of the LI Act, which provides that instruments
made under annual Appropriation Acts are not subject to disallowance,
subclause 14(7) provides that a determination reducing a CAC Act body
payment item is subject to disallowance in accordance with section 42 of
the LI Act. Parliament retains the power to disallow a determination to
reduce a CAC Act body payment item because any such determination will
reduce the amount of an appropriation authorised by Parliament.
Subclause 14(7) also confirms subsection 54(2) of the LI Act, which
provides that instruments made under annual Appropriation Acts are not
subject to sunsetting.
Clause 15-Advance to the Finance Minister
Section 15 of Appropriation Act (No. 2) 2008-2009 (Act No. 2) enables the
Finance Minister to provide additional appropriations for items when
satisfied that there is an urgent need for expenditure, and the existing
appropriation is inadequate. This additional appropriation is referred to
as the Advance to the Finance Minister (AFM). Subsection 15(3) of Act No. 2
provides that the total amount that can be determined under the AFM
provision is $380 million.
Clause 15 of the Bill provides that, irrespective of the amounts issued
from the AFM before the commencement of the Bill, the amount available
under section 15 of Act No. 2 will be restored to the original amount of
$380 million. The provision has been added to the Bill to ensure that there
will be sufficient scope to provide amounts from the AFM for the remainder
of the financial year.
Subclause 15(1) specifies that if the Finance Minister has determined under
subsection 15(2) of Act No. 2 to increase an amount in Schedule 2 of Act
No. 2 from the AFM, then that amount is to be disregarded when the Bill
commences. From the date that the Bill commences the AFM will be
$380 million.
Subclause 15(2) ensures that if Schedule 2 of the Bill provides an amount
for a particular expenditure and, prior to the commencement of the Bill,
the Finance Minister determines an amount from the AFM under section 15 of
Act No. 2 for the same expenditure (the advanced amount), then the
appropriation in the Bill will be reduced by the amount of the advanced
amount. This subclause will prevent appropriations for the same expenditure
from both the AFM and the Bill. For example if the Bill provides
$20 million for a program of grants and an advanced amount of $5 million is
determined by the Finance Minister under Act No. 2 for a particular grant
payment under that program, then the amount appropriated by the Bill, once
enacted, will be reduced by $5 million (i.e. appropriating only $15 million
for the grants program).
The Finance Minister may continue to make determinations under
subsection 15(2) of Act No. 2 to add an amount from the AFM to an item of
an agency if the criteria in section 15(1) of Act No. 2 are satisfied.
Part 4-Miscellaneous
Clause 16-Crediting amounts to Special Accounts
Clause 16 provides that if the purpose of an item in Schedule 2 is also the
purpose of a special account (regardless of whether the item expressly
refers to the special account), then amounts may be debited against the
appropriation for that item and credited to the special account. Special
accounts may be established under the FMA Act by a determination of the
Finance Minister (section 20) or another Act (section 21). The
determination or Act that establishes the special account will specify the
purposes of the special account.
Clause 17-Conditions etc. applying to State, ACT, NT and local government
items
Clause 17 delegates Parliament's power under section 96 of the Constitution
to provide financial assistance to the States to the responsible Minister
listed in Schedule 1 of the Bill. Clause 17 provides the Ministers named in
Schedule 1 with the power to determine:
. conditions under which payments to the States, the ACT and NT and
local councils may be made: paragraph 17(2)(a); and
. the amounts and timing of those payments: paragraph 17(2)(b).
Subclause 17(4) provides that determinations made under subclause 17(2) are
not legislative instruments, because these determinations are not altering
the appropriations approved by Parliament. Determinations under
subclause 17(2) will simply determine how appropriations for State, ACT, NT
and local government items will be paid. The determinations are issued when
required. However, payments can be made without either determination.
Although financial assistance is provided to the ACT, NT and local
government authorities without reference to section 96, those payments are
administered in the same way. Therefore the Ministers identified in
Schedule 1 may set the amounts and timing and impose terms and conditions
on those payments. Subclause 17(5) also notes that clause 17 will not limit
the powers of the Commonwealth under section 96 of the Constitution to
provide financial assistance to a State which is not appropriated by a
State, ACT, NT and local government item.
Clause 18-Appropriation of the Consolidated Revenue Fund
Clause 18 provides that the CRF is appropriated as necessary for the
purposes of the Bill. Significantly this clause notes that the amounts
appropriated by the Bill may be affected by the FMA Act, in particular
sections 30 to 32 of the FMA Act (see clause 6).
Schedule 1-Payments to or for the States, ACT, NT and local government
In accordance with clause 17, Schedule 1 lists the Ministers responsible
for determinations on payments to or for the States, ACT, NT and local
government.
Schedule 2-Services for which money is appropriated
Schedule 2 specifies the services for which amounts will be appropriated by
the Bill. Schedule 2 contains an 'abstract' table which lists the total
amounts for each portfolio and a summary table with further detail for each
portfolio. A separate summary table is included for each portfolio together
with other tables detailing the breakdown of the appropriations for each
agency.
Schedule 2 includes for information purposes a figure for the annual Budget
and Supplementary appropriations (the 'Budget comparator') and a figure for
previous financial year (the 'Actual Available Appropriation' comparator).
The Budget comparator printed in italics under each appropriation amount
indicates the amounts provided by the annual appropriation Acts on the
occasion of the previous Budget plus the amounts provided since that Budget
by the supplementary estimates appropriation Acts. The Actual Available
Appropriation comparator printed in plain type under each appropriation
amount provides a full year comparison with the proposed appropriations.
Neither figure affects the amounts available at law.
More details about the appropriations in Schedule 2 are contained in the
PAES and the second reading speech.[pic][pic][pic]