DISTRICT HEALTH BOARD ACCOUNTABILITY ARRANGEMENTS
   

MEMORANDUM TO CABINET SOCIAL POLICY AND HEALTH COMMITTEE

ROLE OF THE MINISTER OF FINANCE IN RESPECT OF DHBS



Annex One
MINISTER OF FINANCE'S ROLE UNDER PUBLIC FINANCE ACT 1989

Section

Implicatations

4

Appropriations made via an Act in Parliament are required for any expenditure or incurring of expense or liability.

Separate appropriations are required for each category or class of expenditure or liability.

Can only appropriate expenditure for maximum of 5 years.

7

The appropriation must be classified either 'Mode B' (costs to be incurred by a department or Office of Parliament in the supply of a specified class of outputs) or 'Mode C' (expenses to be incurred on a specified class of outputs produced by a department and purchased by the Crown or by another person)

9

The Treasurer is responsible for laying Estimates for the financial year before the House of Representatives, setting out:

  • the amounts to be charged to each appropriation within each vote;

  • the details of capital contributions, including impact on net worth and impact on borrowings

  • the estimated net worth of Crown entities

9B

The Secretary to the Treasury can request any department or any Crown entity to supply any information necessary for preparing the Estimates and Supplementary Estimates.

10

The Treasurer's approval is required for a department to spend trading revenue

12

The Treasurer can approve up to 1% of the total amount appropriated in additional expenditure in the last 3 months of any financial year.

14

The Treasurer's agreement is required for a department to retain any operating surplus

15

The Treasurer, in consultation with the Responsible Minister, shall determine the terms and conditions under which any capital injection shall be made and may vary such terms and conditions from time to time.

16

The Treasurer may, after consultation with the Responsible Minister, direct a Crown entity to pay the Crown part or all of any profit made.

23

Investment of public money - rules around what can be done ad the powers of the Treasurer and Treasury

24

Crown entities do not require Treasurer or Treasury approval for bank accounts, less rules around use and less power of Treasurer to direct regarding the use of the funds.

25

Any money that belongs to a Crown entity may be invested by the entity in the same manner as public money is invested by the Treasury



 
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