The Advance to the Finance Minister (AFM) / Advance to the responsible Presiding Officer (APO) (the Advances) are provisions in the annual Appropriation Acts which enable the Minister for Finance (Finance Minister) / responsible Presiding Officer to provide additional appropriation to agencies throughout the financial year.
An Advance may only be issued by the Finance Minister / responsible Presiding Officer if satisfied that there is an urgent need for expenditure that is either not provided for or has been insufficiently provided for in the existing appropriations of the agency. The additional appropriation is provided by means of a determination.
The Australian National Audit Office (ANAO) undertakes independent assurance reviews on AFMs issued. These reports are available below: