Department of Sustainability, Environment, Water, Population and Communities

Note 29B (Cont'd). Special Accounts ('Recoverable GST exclusive')
	WELS Account^4		Services for Other Entities and Trust Moneys^5
	2013	2012	2013	2012
	$'000	$'000	$'000	$'000
Balance brought forward from previous period	4,493	4,609	1,480	1,226
Increases:
Appropriation credited to special account	-	-	-	-
Costs recovered	816	2,494	390	735
Other receipts	-	-	-	-
Total increases	816	2,494	390	735
Available for payments	5,309	7,103	1,870	1,961
Decreases:
Administered
Payments made - suppliers	(2,271)	(2,610)	-	-
Payments made - grants	-	-	-	-
Payments made - asset acquisitions	-	-	-	-
Payments made - other	(698)	-	-	-
Total administered decreases	(2,969)	(2,610)	-	-
Special Public Money
Payments made - suppliers	-	-	(467)	(216)
Payments made - grants	-	-	(369)	(265)
Total special public money decreases	-	-	(836)	(481)
Total decreases	(2,969)	(2,610)	(836)	(481)
Total balance carried to the next period	2,340	4,493	1,034	1,480

1. Appropriation: Financial Management and Accountability Act 1997 section 21

Establishing Instrument: Water Act 2007; section 111

Purpose: Amounts standing to the credit of the account may be debited for: the payment or discharge of the costs, expenses and other obligations incurred by the Commonwealth Water Holder in the performance of the functions of the Commonwealth Environmental Water Holder; and meeting the expenses of administering the Account.

This account is non-interest bearing.

2. Appropriation: Financial Management and Accountability Act 1997 section 21

Establishing Instrument: Natural Heritage Trust of Australia Act 1997; section 4

Purpose: The purposes of the reserves are as follows: the National Vegetation initiative; the Murray-Darling 2001 Project; (the National Land and Water Resources Audit; the National Reserve System; the Coasts and Clean Seas Initiative; environmental protection (as defined by section 15 of the Act); supporting sustainable agriculture (as defined by section 16 of the Act); natural resources management (as defined by section 17 of the Act); a purpose incidental or ancillary to any of the above purposes; the making of grants of financial assistance for any of the above purposes; and an accounting transfer purpose (as defined by section 18 of the Act).

This account earns interest at the rate of interest earned by the Commonwealth as at the end of the financial year on deposits held with the Reserve Bank of Australia.

In accordance with section 42 of the Natural Heritage Trust of Australia Act 1997, the Department has ensured that the balance of the account has not fallen below the base amount.

3. Appropriation: Financial Management and Accountability Act 1997 section 21

Establishing Instrument: Ozone Protection and Synthetic Greenhouse Gas Management Act 1989, section 65B

Purpose: The following are the purposes of the account: paying or reimbursing the Commonwealth's costs associated with the administration of the Act and the regulations; paying or reimbursing the Commonwealth's costs associated with furthering the following programs (including providing information about those programs): ODS phase out programs; emission minimisation programs for ODSs and SGGs paying or reimbursing the Commonwealth’s costs associated with the management of the National Halon Bank; (ca) paying or reimbursing the Commonwealth’s costs associated with research relating to: substances that deplete ozone in the atmosphere; or synthetic greenhouse gases; and refunding any amounts credited to the Account in error.

4. Appropriation: Financial Management and Accountability Act 1997 section 21

Establishing Instrument: Water Efficiency Labelling and Standards Act 2005; section 64

Purpose: The purpose of the account is to make payments: to further the objects of the Water Efficiency Labelling and Standards Act 2005 (as set out in section 3 of the Act); and otherwise in connection with the performance of the Regulator's functions under the Act, the regulations or a corresponding State-Territory law.

This account is non-interest bearing.

5. Appropriation: Financial Management and Accountability Act 1997 section 20

Establishing Instrument: Financial Management and Accountability Determination 2010/02 – Services for Other Entities and Trust Moneys – Department of the Environment, Water, Heritage and the Arts Special Account Establishment 2010

Purpose: The purposes of the account, for which amounts may be debited from the account, are to: disburse amounts held on trust or otherwise for the benefit of a person other than the Commonwealth; disburse amounts in connection with services performed on behalf of other governments and bodies that are not FMA Act agencies; repay amounts where an Act or other law requires or permits the repayment of an amount received; and reduce the balance of the Special Account (and, therefore, the available appropriation for the Account) without making a real or notional payment.

This account is non-interest bearing.

The Department had a Building Australia Fund Water Portfolio Special Account. This account was established under section 21 of the Financial Management and Accountability Act 1997 (FMA Act). For the year ended 30 June 2013 the account had a nil balance and there were no transactions debited or credited to it during the current or prior reporting period. The purpose of the Building Australia Fund Water Portfolio Special Account was to make payments in relation to the creation or development of water infrastructure, so long as the payments were specified under subsection 84(2) of the Nationbuilding Funds Act 2008.

The Department had a Sea Installations Account. This account was established under section 21 of the Financial Management and Accountability Act 1997 (FMA Act). For the year ended 30 June 2013 the account had a nil balance and there were no transactions debited or credited to it during the current or prior reporting period. The purpose of the Sea Installations Account was to receipt amounts equal to money paid as a security under section 37 of the Sea Installations Act 1987 by way of a cash deposit.

The Department had a Water for the Environment Special Account. This account was established under section 21 of the Financial Management and Accountability Act 1997 (FMA Act). For the year ended 30 June 2013 the account had a nil balance and there were no transactions debited or credited to it during the current or reporting period. The purpose of the Water for the Environment Special Account was to make payments in relation to furthering the object of Part 2AA of the Water Act 2007.
Compensation and Debt Relief

	2013		2012
	$		$
Compensation and Debt Relief - Departmental
No ‘Act of Grace payments' were expensed during the reporting period (2012: No expenses).	-		-
No waivers of amounts owing to the Australian Government were made pursuant to subsection 34(1) of the Financial Management and Accountability Act 1997 (2012: No waivers).	-		-
No payments were provided under the Compensation for Detriment caused by Defective Administration (CDDA) Scheme during the reporting period (2012: No payments).	-		-
No ex-gratia payments were provided for during the reporting period (2012: No payments).	-		-
No payments were provided in special circumstances relating to APS employment pursuant to section 73 of the Public Service Act 1999 (PS Act) during the reporting period (2012: No payments).	-		-