special account

A type of special appropriation, limited by amount, criteria or time, which may be established under sections 78 and 80 of the PGPA Act.

A special account establishes a ledger, in law, that allows relevant money to be drawn from the Consolidated Revenue Fund for specified purposes, up to the special account's balance. It enables separate accounting to support an identified activity, including within a department.

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Last updated: 08 November 2017