Appendix C Pathways of transfers accounted for through contributed capital – Type of transfer Pathway Explanation 1. Authorised through appropriations Appropriations authorised through Appropriation Acts or other Acts are appropriated to departments only. No transfers of appropriations Appropriations ATNAB, POBOS and special are allowed between departments. Government Departments appropriations for capital ► expenditure purposes On-passed funds from Appropriations On-passed funds These transfers occur in circumstances where the department and appropriations for capital the transferee entity are wholly-owned and controlled by the State Government A department Transferee entity ► ► expenditure purposes to an entity and where the department does not have control over the transferee entity. In these circumstances, the department, on behalf of the State, on-passes the funds to the transferee entity. 2. Authorised through restructures (a) Portfolio entity 1 of Department 1 Transfers between portfolio entities of two departments will need to ► of administrative arrangements Department 1 (administered entity) be returned to and contributed by the State (i.e. through the ► or Department (administered entity) administered entities of the departments on behalf of the State). ‘other transfers’ ► Portfolio entity 2 of Department 2; or (b) Portfolio entity Transfers from a portfolio entity to the department (i.e. the controlled ► Department (administered entity) entity) will first be returned to the administered entity of the ► Department (controlled entity) department on behalf of the State. 3. Transfers of non-financial assets Portfolio entity 1 of Department 1 The return of non-financial assets to the administered entity of ► under FRD 117 Department 1 (administered entity ) (transfer) department on behalf of the State before being transferred to an ► External entity external party is designated as distribution to owners. 4. Return of an asset or net assets to Portfolio entity 1 of Department 1 The return of non-financial assets to the administered entity of ► owner prior to sale Department 1 (administered entity ) (sale) department on behalf of the State before being sold is designated as ► External entity distribution to owners.
Appendix C – Pathways of transfers accounted for through contributed capital Type of transfer Pathway Explanation 1. Authorised through appropriations ATNAB, POBOS and special appropriations for capital expenditure purposes Government Appropriations ► Departments Appropriations authorised through Appropriation Acts or other Acts are appropriated to departments only. No transfers of appropriations are allowed between departments. On-passed funds from appropriations for capital expenditure purposes to an entity Appropriations On-passed funds These transfers occur in circumstances where the department and the transferee entity are wholly-owned and controlled by the State and where the department does not have control over the transferee entity. In these circumstances, the department, on behalf of the State, on-passes the funds to the transferee entity. Government ► A department ► Transferee entity 2. Authorised through restructures of administrative arrangements or ‘other transfers’ (a) Portfolio entity 1 of Department 1 ► Department 1 (administered entity) ► Department (administered entity) ► Portfolio entity 2 of Department 2; or Transfers between portfolio entities of two departments will need to be returned to and contributed by the State (i.e. through the administered entities of the departments on behalf of the State). (b) Portfolio entity ► Department (administered entity) ► Department (controlled entity) Transfers from a portfolio entity to the department (i.e. the controlled entity) will first be returned to the administered entity of the department on behalf of the State. 3. Transfers of non-financial assets under FRD 117 Portfolio entity 1 of Department 1 ► Department 1 (administered entity ) ► (transfer) External entity The return of non-financial assets to the administered entity of department on behalf of the State before being transferred to an external party is designated as distribution to owners. 4. Return of an asset or net assets to owner prior to sale Portfolio entity 1 of Department 1 ► Department 1 (administered entity ) ► (sale) External entity The return of non-financial assets to the administered entity of department on behalf of the State before being sold is designated as distribution to owners.
FRD-119A-Transfers-through-contributed-capital.docx