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Machinery of Government (MoG) changes: A guide

Governance and financial management - other issues


1. Agencies are expected to implement change in a way that is consistent with the principles outlined in the Executive Summary.

Accountable Authority Instructions (AAIs)

  1. Accountable authorities can issue AAIs and associated operational guidance to assist them to meet their obligations under the PGPA Act. These instructions can form a key part of an agency’s internal controls and operational framework, focusing on the agency’s particular needs, in order to promote the efficient, effective, economical and ethical use of relevant money, relevant property and appropriations.
  2. Agencies should review their AAIs (as appropriate) to ensure appropriate arrangements are in place.
  3. Finance has produced model AAIs as guidance for agencies. The model AAIs cover core topics that are applicable to the majority of officials in most agencies. For further information, refer to Resource Management Guide 206: Model accountable authority instructions https://www.finance.gov.au/resource-management/accountability/accountable-authority-instructions/ or contact pmra [at] finance.gov.au .

Annual Appropriations

  1. Where a function is transferred between NCEs, the principle ‘finances follow function’ applies to the transfer of annual appropriations and special appropriations. Transfers of annual appropriations will be through a section 75 determination, under the PGPA Act.
  2. Annual appropriations devoted to a function at the time of the change to the AAO or at the time of the decision by the Prime Minister or Cabinet, are to be transferred to the gaining agency. This means that if internal budget supplementation has been provided to a function, or internal budget reductions taken from a function as at the time of the MoG change, these are to be reflected in the transfers to the gaining agency.
  3. Losing agencies are to provide gaining agencies with supporting information on decisions made on internal budget supplementation or internal budget reductions, including who made the decisions, the date of the decisions and the date of their effect.
  4. Note: Section 75 of the PGPA Act applies to transfers of functions between NCEs. In relation to CCEs, as there are different situations that apply when transferring functions involving CCEs please contact the Annual Appropriations Team within Finance in the first instance (annual.appropriations [at] finance.gov.au).

Appropriation considerations

  1. Agencies should identify what appropriations are affected to enable the new functions of an agency to start operating from the commencement date and how those appropriations can be accessed. This may include:
    • current year annual appropriations to be transferred—Appropriation Act No’s 1/3 Departmental and Administered (operating and/or capital); and Appropriation Act No’s 2/4 (Payments to States, ACT, NT and local government, New Administered Outcomes, Equity Injections and/or Administered Assets and Liabilities)
    • prior years’ annual appropriations, including any withheld and/or quarantined amounts
    • special appropriations, including special accounts payments being met for the new functions by the relevant portfolio department or another Commonwealth entity with appropriation authority that can assist the entity.

Annual estimates

  1. The principles ‘staff follow function’, ‘finances follow function’ and ‘obligations follow function’ also apply to the transfer of annual estimates for the forward years. Internal budget supplementation and reductions are reflected in the transfer of annual estimates for the forward years so that no unfunded positions or activities are transferred. Affected agencies may wish to agree the transfer of annual estimates through an exchange of letters at the CFO level, or higher if appropriate.

Assets and liabilities

  1. Agencies are required to record the transfer of the amount recognised in the books of the transferring agency as at the transfer date.
  2. Assets and liabilities transfer between agencies when control passes from one agency to another, or when effective administrative responsibility transfers for administered items.
  3. For further information see RMG 118—Accounting for Machinery of Government Changes

Audit committees and fraud control plans

  1. The accountable authority of the agency with transferred functions will need to confirm the relevant audit committee (PGPA Act Section 45 and PGPA Rule 17) to comply with resources management framework obligations and provide a forum for communication between the accountable authority, senior managers of the transferred functions, internal auditors and the Auditor-General. This may initially involve appointing and using the audit committee of an existing agency.
  2. Note that the audit committee of an agency affected by a MoG transfer may need to ensure that their skills base relates to any new business and is no longer focussed on matters that have transferred to another agency.
  3. For further information, see RMG 202: Audit Committees on the Finance website https://www.finance.gov.au/resource-management/audit-committees/.
  4. Accountable authorities are also responsible in ensuring their agencies have appropriate fraud control arrangements, and in setting the ethical tone within their agency. Section 15 of the PGPA Act provides that an entity accountable authority must manage the affairs of the agency in a way that promotes proper use of the Commonwealth resources, the achievement and purposes and the financial sustainability of the agency for which the accountable authority is responsible.
  5. PGPA Rule 10 provides that an Accountable Authority must ‘take all reasonable measures to prevent, detect and deal with fraud’, including conducting a fraud risk assessment when there is a substantial change in the structure, functions or activities of the agency and developing and implementing a fraud control plan for the agency that deals with the identified risks as soon as practicable after conducting the assessment.
  6. A copy of the ‘Commonwealth Fraud Control Framework’ can be obtained from the Attorney-General’s Department website https://www.ag.gov.au/Integrity/FraudControl/Pages/FraudControlFramework....

Average Staffing Level (ASL)

  1. The ASL policy applies to functions within the Commonwealth General Government Sector (GGS). Where staff are employed by an entity to undertake a function within the GGS, the ASL equivalent is included when calculating the entity’s ASL allocation and its portfolio cap.
  2. MoG changes may affect individual portfolio ASL caps, which increase or decrease the cap based on the agreed transfer of ASL between agencies and/or portfolios. Where an entity takes responsibility for a new function or staff from another agency, the ASL equivalent of any person transferred is added to the gaining entity’s ASL allocation and its portfolio cap, and removed from the losing entity’s ASL allocation and its portfolio cap. Transfers within the Commonwealth GGS must result in either a net nil impact or a reduction in ASL at a whole-of-government level.
  3. For further information, including methodology on calculating ASL, entities should refer to Estimate Memoranda relevant to ASL, issued as required.

Bank accounts

  1. NCEs must operate bank accounts in accordance with the PGPA Act and policy guidance on managing cash. Additional advice on banking arrangements will be provided to affected agencies by Finance following the announcement of each MoG.
  2.  Agencies must advise both the OPA Administration and Banking Policy Team (OPA Team) within Finance and the Reserve Bank of Australia when a new bank account is opened, or if an existing bank account is amended or closed.
  3.  Notification to both parties is required regardless of the transactional bank used.
  4. Agencies affected by a MoG, should consider the impacts to their banking arrangements. Some of those impacts may include:
    • a need to transfer bank accounts to the gaining agency
    • establishing new primary accounts (i.e. a bank account that can receive drawings from the Official Public Account)
    • returning bank account balances to the Official Public Account
    • changes to the bank account ‘type’ (i.e. departmental / administered).
  5. For further guidance, refer to EM 2017 25—Attachment A—Commonwealth Banking and Cash Management Requirements.

Central Budget Management System (CBMS)—access

  1. CBMS users in both gaining and losing agencies will need to have their CBMS access profiles reviewed and updated. Users will be required to submit a CBMS Access Form indicating on the form to Add Access or Remove Access. The form needs to reflect the total access required not just the changes. Further information can be found on Finance’s website or contact the CBMS Service Centre (CBMS [at] finance.gov.au ).
  2. Gaining agencies may also need to request relationships be created between new programs and existing appropriation items (see the sections ‘Special appropriations’ and ‘Special accounts’).
  3. CBMS users will need to update their contact details with the OPA Team in order to receive advice on the payment status of transactions under the New Payments Platform.

CBMS cash management (CM) module

  1. Agency Advice Units (AAUs) must be notified of the transfer of functions between agencies, as structural changes will be needed in CBMS to reflect the change (this is managed within Finance). This will allow agencies to submit drawing requests against appropriations that they administer. Agencies should remove any future dated drawings in the CM module they no longer retain authority to spend. Contact the OPA Team (OPAAdmin [at] finance.gov.au) if you require assistance.

CBMS—changes to CBMS reference data structures (RDS)

  1. The Reference Data Set (RDS) provides the framework for data entry and reporting in CBMS. Finance will generally notify agencies about RDS changes required in relation to MoG changes. To ensure all relevant changes are made in CBMS, agencies must notify the relevant AAU and complete the RDS Workbook. The following changes are required to be reflected in CBMS:
    • changes to existing portfolios
    • changes to existing agencies
    • new portfolios
    • new agencies
    • new appropriation items (see the sections ‘Special appropriations’ and ‘Special accounts)
    •  changes to existing outcomes and programs, noting there are separate approval processes associated with (a) new or amended outcome statements and (b) new programs
    •  new outcomes and programs, noting that there are separate approval processes associated with (a) new or amended outcome statements and (b) new programs.
  2. In some instances, when an agency transfers to a different portfolio, its existing programs will need to be duplicated and balances in the CM module and estimates in the Annual Estimates module moved from the old programs to the new programs. Finance will arrange for these transfers in CBMS and will consult with agencies on the timing of these transfers.

CBMS—changes to estimates and actuals

  1. Following the completion of any CBMS RDS changes and agreement between CFOs on appropriation transfers and forward estimates amounts to be transferred, Finance will advise agencies when they will be able to process the necessary estimates and actuals adjustments in CBMS.
  2. Changes to estimates in CBMS would usually be made in the next available estimates update following the MoG change.

CBMS—third party drawing access

  1. Third party drawing access is an arrangement where an appropriated agency authorises another agency (the drawing agency) to access the appropriated agency’s appropriation in CBMS for drawing, receipts and journals.
  2. The agency that administers the relevant appropriation (i.e. the appropriated agency) remains responsible for entering estimates and actuals data in CBMS, and for reporting in Portfolio Budget Statements (PBS), Portfolio Additional Estimates Statements (PAES) and Annual Reports (including the amounts of cash expended by the drawing agency).
  3. Additional guidance on third party arrangements can be obtained from the OPA Team (OPAAdmin [at] finance.gov.au).

Charging arrangements

  1. Changes to third party access may be required following MoG changes.
  2.  A gaining agency may need to implement new procedures if it gains a charging activity. There may be value in the gaining agency picking up relevant procedures from the transferring agency.
  3.  A losing entity should transfer any revenue retained from charging arrangements, whether for direct or indirect costs of the activity being transferred. There should not be any accumulated ‘surpluses’ resulting from a charging activity, irrespective of the classification of the activity within the Australian Government Charging Framework 2015, whether the funding is classified as departmental or administered, or the mechanism was under which revenues are retained (for example, s74, Special account etc.)—absent of specific decision by Government.
  4. For information regarding charging activities (including cost recovery activities) please refer to s27(2) of the PGPA Act Rule and the Australian Government Charging Framework or contact chargingpolicy [at] finance.gov.au.

Competitive neutrality

  1. All government businesses are required to apply competitive neutrality policy. Competitive neutrality aims to foster competitive markets by neutralising for the potential of government businesses to distort markets and by improving the efficiency of government businesses. For information regarding the management of competitive neutrality arrangements, please refer to the Australian Government Competitive Neutrality Policy Statement at https://www.finance.gov.au/archive/publications/finance-circulars/2004/0....

Corporate plan requirements

  1. The Accountable Authority of an agency that is subject to variations in functions and responsibilities due to MoG changes will need to consider if a variation to the agencies corporate plan is required to take account of changes.
  2. For further information see:

Delegations of powers

  1. The Accountable Authority of an NCE with new functions will need to delegate his or her powers under the PGPA Act and Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) to other appropriate officials (such as the CFOs) so that they can undertake financial activities on behalf of the entity.
  2. Further information on delegations of powers, including delegable and sub-delegable powers, promulgation and reviewing of delegations is located at https://www.finance.gov.au/resource-management/pgpa-legislation/delegati....

Scenario: Travelling staff and credit cards

  • Where a MoG has affected an agency, some staff may be outside of the office, such as travelling interstate or overseas.
  • Some issues for the gaining agency to consider will be the application of any whole-of-government delegations and the relevant internal sub-delegations for the new staff joining a new or a gaining agency.
  • Staff who are travelling will typically be using the whole-of-government travel card, which will continue to operate.
  • Agencies should seek to make contact with any staff that are travelling once there is potential of a MoG change and to inform them as soon as possible after a MoG change is announced.

Employee leave entitlements

  1. The Government’s policy requires a payment for the transfer of leave entitlements when an ongoing employee of an NCE moves to another NCE, to a CCE, or to the High Court of Australia.
  2. The policy does not apply to CCEs or the High Court of Australia. However, these entities are encouraged to apply the policy in the interests of promoting mobility across the Commonwealth.
  3. The policy does not apply if the employee movement is a direct consequence of a transfer of a Government function, including AAO changes as the funding arrangements in these situations should be addressed as part of the annual appropriations transfer process (and usually involve prior year annual appropriations).
  4. For more information on the application of the policy, contact pmra [at] finance.gov.au.
  5. For advice on accounting for machinery of government changes, including a method to calculate employee entitlements, please refer to RMG 118: Accounting for machinery of government changes. The effective date for calculating resources transfers is the date on which the staff transfers became effective under the PS Act or other relevant legislation.

Financial reporting arrangements

  1. Accountable authorities of agencies are required under section 42 of the PGPA Act, to provide annual financial statements to the Auditor-General.
  2. When a Commonwealth agency ceases to exist, Section 17A of the PGPA Rule provides for the accountable authority of an agency nominated by the Minister for Finance to prepare the annual financial statements.
  3. Additional information on financial reporting in respect of restructures is available in the following documents:
  4. Please contact Finance accountingpolicy [at] finance.gov.au for more information.

Grants

  1. An agency affected by a MoG should refer to the Finance website for information regarding MoG changes https://www.finance.gov.au/resource-management/appropriations/rmg-100-gu... and for the implications for grants Commonwealth Grants Rules and Guidelines—2017. In particular, an agency transferring functions should agree with the agency gaining functions as to the date of the transfer and then transfer the grants information accordingly.
  2. Grants programs in-scope for the Streamlining Government Grants Administration (SGGA) program must be delivered, as per applicable policy and guidance. Please contact Finance by emailing grantsadmin [at] finance.gov.au ( ) for more information, if required.
  3. Where one or more agencies involved in a MoG have Grants Hub arrangements, the transfer of staff (including ASL), assets and appropriation should initially be addressed through negotiations between the parties.
  4. This also applies for entities participating in the Streamlining Government Grants Administration Program, and other MoG changes that affect Grants Hub arrangements.
  5. If there are outstanding issues following MoG negotiations, agencies should seek further advice from the Public Sector Reform Branch at the Department of Finance by emailing grantsadmin [at] finance.gov.au
  6. Where grants programs are not in scope for the Streamlining Government Grants Administration Program, the gaining agency should:

Holding a function for less than a year

  1. The finances follow function principle provides that annual appropriations devoted to a function at the point of the MoG change be transferred to the gaining agency.
  2. If an agency holds a function for less than a year that is transferred to another agency before the end of the financial year, there should be a clear relationship between the funding that was received by the agency for the function and the funding that is transferred to the gaining agency.
  3. However, agencies can structure themselves differently and an entity may quickly integrate the function into the organisation. This could influence the funding transferred and this should be a consideration in negotiating funding.

Insurance

  1. Both the gaining and the losing agencies should contact Comcover in order to have their risk profiles reassessed and to arrange adjustment of their insurance premiums and coverage.
  2. A particular issue to consider would be any live claim(s) or litigation(s) that the gaining agency would inherit.

Outcome statements and program structures

  1. Gaining agencies may need to create new or amend existing outcome statements when the transferring function does not fit within its current outcome statements. In a MoG context, entire outcome statements may be copied from the losing entity to the gaining entity through section 75 determinations.
  2. Any new outcome statements for the gaining entity or amendments to the gaining entity’s existing outcome statements must be approved by the Minister for Finance.
  3. If you are considering a new outcome statement, please contact Finance via the Annual Appropriations Team (annual.appropriations [at] finance.gov.au).
  4. When assessing the requirement for outcome statement changes, agencies should also consider whether changes are necessary to the list of Government-endorsed programs in CBMS, resulting from changes either to program structures or because of movement of programs between outcomes and/or agencies. Refer to CBMS—Changes to Structures section above.

Portfolio statements

  1. Entities who receive an annual appropriation impacted by MoG changes should ensure they report their new structure and current information in their PBS or PAES. Depending on when section 75 transfers are agreed, they should be reflected in either their PBS and/or PAES statements.
  2. Where section 75 transfers have not been agreed in time to be reported in their PBS or PAES, entities should add a note clarifying further details of their MoG change that will be reported in their next set of PBS or PAES, whichever comes first.
  3. Agencies need to ensure they reflect the correct structures and splits in their:
    • entity resource statement
    • outcome, program and performance information
    • budgeted financial statements.
  4. For further information, entities should refer the relevant PBS or PAES Estimate Memorandum, issued prior to each Budget update, which will include a preparation guide that includes a section describing the correct treatment for MoG changes.

Procurement

  1. There may be implications for an agency's procurement agreements, be they contracts, deeds, memoranda of understanding or some other form of agreement.
  2. In the first instance, contact your agency's central procurement unit for assistance regarding gaining or transferring procurement.
  3. Information regarding procurement is available at http://www.finance.gov.au/procurement/procurement-policy-and-guidance/bu....
  4. Information regarding whole-of-government arrangements, which in some cases must be used by an agency, is available at http://www.finance.gov.au/procurement/wog-procurement/.
  5. Any queries relating to AusTender transition for approaches to market and/or reporting standing offers and contracts should be directed to the AusTender Help Desk at tenders [at] finance.gov.au or 1300 651 698.
  6. Any queries relating to ICT procurement contact the ICT Procurement Hotline on (02) 6120 8705 or email ictprocurement [at] dta.gov.au.
  7. The Procurement Policy Team provides procurement-specific MoG advice to relevant agency procurement experts. Finance's Procurement Policy Team is available at procurementagencyadvice [at] finance.gov.au.
  8. A new or a gaining agency should consider the application of any whole-of-government delegations and relevant internal sub-delegations for the new staff joining the gaining agency.
  9. Contracts involving a Department of State or agency will typically continue without any immediate action where there is a change to a department’s or an agency’s name, as that change to a contract can be recognised through the operation of Section 19C of the Acts Interpretation Act 1901.

Property management/leasing

  1. Property and Construction Division in Finance (PCD) provides assistance with coordinating and aligning property needs across the Commonwealth. Finance does this through a number of policies and processes, including the Property Services Coordinated Procurement (PSCP) arrangements, and the whole-of-government Leasing Strategy. Entities need to contact PCD to determine whether MoG changes impact PSCP arrangements, particularly if an entity moves from non-APS to APS or vice versa.
  2. Newly formed entities should contact PCD to determine if there is existing suitable Commonwealth property available to facilitate the entity, and to be certain of their legislative and policy responsibilities in relation to the acquisition of property, including through leasing.
  3. Conversely, entities that cease to exist because of MoG changes should also contact PCD to work through any implications on existing property-related contracts.
  4. Entities should be aware of the Commonwealth Property Management Framework, which provides guidance to new and existing entities on their property requirements and responsibilities on broad range of property matters including planning, funding, the lease endorsement process, management of property and ownership and disposal of property.
  5. PCD (PropertyFramework [at] finance.gov.au) can assist when entities require advice on implications of MoG changes on property.

Relocation costs

  1. The general principle is that agencies should bear their own re-location costs.
  2. It is reasonable to expect that a transferring agency would pay for:
    • physical movement of employees, furniture, equipment and files
    • downloading information and other information technology activities relating to the move; including FOI and Information Publication Scheme obligations (including the proactive publication of public sector information)
    • updating internal records.
  3. Gaining agencies would be expected to pay for the costs of establishing the transferred employees in their new premises, including re-loading information, setting up access to the network, security arrangements, and updating internal records. The gaining agency should also comply with any Public Works Committee notification or referral requirements applying to the relocation project (in accordance with the thresholds) prior to commencing any fit out works.

Retained entity receipts

  1. Section 74 of the PGPA Act and the accompanying PGPA Rule 27 apply to NCEs.
  2. In relation to functions gained because of MoG changes, the gaining NCE is entitled to retain receipts that accord with the provisions of section 74 of the PGPA Act and section 27 of the PGPA Rule. However, the following circumstance should be noted:
    • If the transferring agency holds such receipts that were collected as pre-payments for departmental goods or services that are to be provided by the gaining agency, then the calculation of appropriation amounts to be transferred to the gaining agency, under section 75, must include such prepaid amounts.
    • Cash that forms part of a bank account balance held by a losing agency’s bank, and which was intended to be used to make payments, but at the time of a MoG change has not been paid, is to be transferred back to the OPA. In the CM module, this amount is to be remitted back to the relevant appropriation. To remit the amount back, the losing agency should contact the OPA Team (OPAAdmin [at] finance.gov.au) for assistance. This is to occur before the calculation for a related transfer of appropriations has been undertaken, so as to enable for:
      • annual appropriation—that cash to be included in the amount transferred through an estimates update or by a Section 75 instrument
      • special appropriation (including a special account)—the available balance in the CM module to be adjusted.
  3. Section 74 receipts received after the date of the MoG change should be treated as revenue by the gaining agency in the period the cash is received, unless it is a repayment of an amount within the same financial year as the original payment. In this case, the relevant appropriation would be re-credited and the expense reduced. Section 74 of the PGPA Act and the accompanying PGPA Rule 27 apply to NCEs.
  4. Further information on the operation of section 74 of the PGPA Act and section 27 of the PGPA Rule is in RMG-307: Retainable Receipts.

Special accounts

  1. An NCE is the accountable authority for a special account. This is on the basis that a special account provides access to an appropriation that enables the spending of money that is within the Consolidated Revenue Fund (CRF). Given that CCEs manage money outside of the CRF, CCEs can only manage a special account if it is on behalf of an NCE.
  2. When an AAO transfers ‘matters dealt with by the department’ and those matters utilise a special account, the relevant special account is transferred effective of the date of the AAO. This applies to special accounts established either by a legislative instrument or by an Act.
  3. The Chief Executive/accountable authority of the relevant gaining portfolio department will be responsible for the special account, unless legislation allocates the special account to a specific official or an entity other than the portfolio department. The portfolio Minister may choose to allocate management of a special account to any relevant agency in his or her portfolio and in such instances the portfolio Minister should write to advise the Minister for Finance.
  4. If the establishing instrument or Act for a transferring special account requires amendment or to be extinguished, the portfolio Minister should write to the Minister for Finance to seek agreement to the amendment.
    • For a legislative instrument established special account (consistent with section 78 of the PGPA Act), the process is a new legislative instrument made by the Minister for Finance.
    • For an Act established special account (consistent with section 80 of the PGPA Act), the process is an amendment Bill introduced by the portfolio Minister.
  5. In such instances, the relevant agency should contact the Special Appropriations Team in Finance (Special.Appropriations [at] finance.gov.au) as soon as possible and before preparing ministerial correspondence.
  6. The gaining agency will need to submit a form to set up relationships in CBMS before it is able to request cash from the OPA. Forms are available here: https://www.finance.gov.au/cbms/rds/.
  7. Once Finance creates the CBMS relationship for the gaining entity, the gaining agency will need to enter budget estimates against that item in the CBMS Estimates Module and request the relevant AAU validate the estimates. The losing agency must also enter adjustments to remove the estimates for that item from the date of the MoG change onwards. Once the AAU agrees the estimates, the AAU will request the OPA Team in Finance (OPAAdmin [at] finance.gov.au) to enter the available cash amount for the gaining agency in the CM module. Finance will ensure that the CBMS adjustments net off across the losing and gaining agencies, and the item for the losing agencies deactivated.
  8. Where the losing agency continues to draw amounts on behalf of the gaining agency, third party access to these appropriations may be required.
  9. After the transfer of cash and estimates data Finance will deactivate these programs and items once no data remains in the losing agency’s old programs.

Special appropriations

  1. Only NCEs can manage special appropriations because appropriations allow money to be spent from within the CRF. Given that CCEs manage money outside the CRF, CCEs can only manage a special appropriation on behalf of an NCE.
  2. When an AAO transfers ‘matters dealt with by the department’ and those matters utilise a special appropriation, the relevant special appropriation is transferred effective of the date of the AAO.
  3. The Chief Executive/Accountable Authority of the gaining portfolio department will be responsible for the special appropriation, unless legislation allocates the special appropriation to a specific official or an entity other than the portfolio department. A portfolio Minister may choose to allocate management of a special appropriation to any relevant entity in his or her portfolio and in such instances the portfolio Minister should write to advise the Minister for Finance.
  4. The gaining agency will need to submit a form to set up relationships in CBMS before it is able to request cash from the OPA. Forms are available here: https://www.finance.gov.au/cbms/rds/.
  5. After the creation of a CBMS relationship for the gaining agency by Finance, the gaining agency will need to enter budget estimates against that item in the Estimates Module and request the relevant AAU validate the estimates. The losing agency must also enter adjustments to remove the estimates for that item from the date of the MoG change onwards. Once AAUs agree the estimates, the AAU will request the OPA Team in Finance (OPAAdmin [at] finance.gov.au) to enter the available cash amount for the gaining agency in the CM module. Finance will ensure that the CBMS adjustments entered net off across the transferring and gaining entities.
  6. Where the losing entity continues to draw amounts on behalf of the gaining entity, third party access to these appropriations may be required.
  7. After the transfer of cash and estimates data Finance will deactivate these programs and items once no data remains in the losing agency’s old programs.

Superannuation

  1. Where MoG changes occur, agencies will need to contact Finance at superbranch [at] finance.gov.au about the implications for membership of the civilian defined benefit schemes.
Last reviewed: 
4 April 2019