This page covers the requirements when entering into arrangements relating to other CRF money. It is relevant officials of non-corporate Commonwealth entities.
What is other CRF money?
Other CRF money is money held for and on behalf of the Commonwealth by a person who is not part of the Commonwealth.
Other CRF money forms part of the Consolidated Revenue Fund.
It occurs when a person who is not an official of a non-corporate Commonwealth entity or a minister, uses or manages money (by receiving, having custody of or spending money) as an agent of the Commonwealth.
A person acting as the agent of the Commonwealth is not subject to the PGPA Act or Rule. The relationship with the agent is a contractual arrangement.
For example, if an official engages an agent to sell Commonwealth property and the agent receives an amount for the sale, that money is other CRF money.
Money that is not other CRF money
Relevant money is not other CRF money.
Money that ‘belongs to’ another person, such as wages, salaries, superannuation contributions or payments in respect to goods and/or services, is not other CRF money.
Other CRF money arrangements
Entering arrangements for other CRF money requires legal authority.
The power for the accountable authority of a non-corporate Commonwealth entity to enter into, vary or administer an arrangement for other CRF money can come from:
- Section 23(1) of the Public Governance, Performance and Accountability Act 2013
- section 32B of the Financial Framework (Supplementary Powers) Act 1997
- other specific legislation.
The accountable authority can delegate the power to officials, and can include directions in that delegation.
Other CRF arrangements must:
- promote proper use and management of the other CRF money
- be in writing
- require banking as soon as practicable
- require the agent keep proper records
- require interest be paid to the Commonwealth
- include the timing and frequency of payments to third parties.
It is good practice for officials to consider issues such as whether the person is suitable for the handling and management of other CRF money. For example, whether they have a reputation for probity and are financially viable.
Appropriations for other CRF money
Spending other CRF money requires an appropriation.
Other CRF money may need to be credited to an existing appropriation after collection.
The PGPA Act provides a special appropriation for spending by a person other than the Commonwealth, where no other appropriation exists.
This is only available if the Finance Minister is satisfied that the expenditure is not authorised by another appropriation.
The Finance Minister has not delegated this power.