Resource Management Guide No The banking of cash by Commonwealth entities

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1 Resurce Management Guide N. 413 entities JUNE 2014

2 Cmmnwealth f Australia 2014 ISBN: (Online) With the exceptin f the Cmmnwealth Cat f Arms and where therwise nted, all material presented in this dcument is prvided under a Creative Cmmns Attributin 3.0 Australia ( licence. The details f the relevant licence cnditins are available n the Creative Cmmns website (accessible using the links prvided) as is the full legal cde fr the CC BY 3 AU licence. Use f the Cat f Arms The terms under which the Cat f Arms can be used are detailed n the fllwing website: Cntact us Questins r cmments abut this guide shuld be directed t: Public Management Refrm Agenda Department f Finance Jhn Grtn Building King Edward Terrace Parkes ACT Internet: This guide cntains material that has been prepared t assist Cmmnwealth entities and cmpanies t apply the principles and requirements f the Public Gvernance, Perfrmance and Accuntability Act 2013 and assciated rules, and any applicable plicies. In this guide the: mandatry principles r requirements are set ut as things entities and fficials must d; and actins, r practices, that entities and fficials are expected t take int accunt t give effect t thse and principles and/r requirements are set ut as things entities and fficials shuld cnsider ding.

3 entities Audience This guide is relevant t nn-crprate Cmmnwealth entities (NCEs) and crprate Cmmnwealth entities (CCEs), within the meaning f these terms in the Public Gvernance, Perfrmance and Accuntability Act 2013 (PGPA Act). Key pints This Guide: prvides the cntext and backgrund f the Gvernment s cash management requirements and sets ut the supprting legislative framewrk; assists in understanding and implementing plicies and law assciated with the banking f cash by Cmmnwealth entities; explains: transactinal and central banking; the cash management rles f Cmmnwealth entities; the Central Budget Management System (CBMS), and the relatinship between apprpriatins and cash; takes effect n 1 July Resurces This guide is available n the Department f Finance (Finance) website at NCEs must cnsult Estimates Memrandum The banking f cash by nn-crprate Cmmnwealth entities, fr instructins n administrative prcesses fr requesting cash, fr managing cash cllected and fr cnducting banking business. The Estimates Memrandum is available frm the Knwledge Management menu in CBMS. Questins abut matters cvered in this guide may be ed t Finance at directed t the Banking Plicy team. Legislative Framewrk Transactinal banking 1. Transactinal banking is undertaken by all Cmmnwealth entities, bth NCEs and CCEs. It invlves using the range f banking services and payment methds used by NCEs and CCEs t transact their rdinary business. Transactinal bank accunts in Australia are maintained with an Authrised Depsit-Taking Institutin (ADI) r the Reserve Bank f Australia (RBA). 2. The authrity fr Cmmnwealth entities t enter int an agreement with a bank t cnduct banking business is prvided in sectin 53 f the PGPA Act. The Minister fr Finance delegates the pwer in sectin 53 t the accuntable authrity f Cmmnwealth entities. 3. NCEs maintain transactinal bank accunts in Australia and, with specific apprval frm the Finance Minister, may maintain transactinal bank accunts verseas. Such accunts are nt t be perated by NCEs t primarily earn interest r investment returns. entities 1

4 Central banking 4. Central banking is a Gvernment functin managed by Finance. Central banking includes managing the daily cnslidatin f Cmmnwealth cash in the Official Public Accunt (OPA) and transferring cash frm the OPA t Cmmnwealth entity bank accunts. 5. The OPA is the Cmmnwealth s primary central bank accunt. The OPA is ne accunt f a set f bank accunts that are referred t as the Official Public Accunt Grup f Accunts and which are maintained with the RBA. 6. It is a requirement that the Cmmnwealth s central bank accunt be maintained with the RBA. This requirement is set ut in subsectin 53(3) f the PGPA Act. The Cmmnwealth s central bank accunt is called the Official Public Accunt (OPA). The banking f relevant mney 7. Under sectin 55 f the PGPA Act, Ministers r fficials f Cmmnwealth entities are bligated t bank relevant mney prmptly and in accrdance with any rules made under this sectin. Sectins 19, 20 and 21 f the PGPA Rule supprt the peratin f sectin 55 f the PGPA Act by setting ut when relevant mney is required t be banked and when it is nt required t be banked. 8. Fr further infrmatin abut the banking f relevant mney, please cnsult Resurce Management Guide 300 Banking f relevant mney received by Ministers and fficials, which is available n the Finance website. Cash management rles Cmmnwealth entities 9. All Cmmnwealth entities manage cash t make payments and cash cllected as receipts. Bank accunts are used t manage payments and receipts. 10. CCEs, n their wn accunt, are able t hld mney and enter int an agreement with a bank. 11. NCEs manage cash fr and n behalf f the Cmmnwealth. NCEs manage cash in accrdance with Gvernment plicies and related requirements. 12. The fllwing entities have central cash management rles, as described: Australian Office f Financial Management The Australian Office f Financial Management (AOFM), in the Treasury prtfli, is respnsible fr ensuring that the Gvernment s cash needs are met. The AOFM is required by Ministerial directin t maintain a cash balance in the OPA Grup f Accunts. It achieves this by managing Gvernment debt and investment. The AOFM issues Treasury Bnds and Ntes t fund the Gvernment s cash needs and invests cash in shrt-term investments, such as term depsits at the RBA. Finance Finance transfers amunts frm the OPA at the request f Cmmnwealth entities t their transactinal bank accunts t meet their cash requirements. Finance als mnitrs the implementatin f related Gvernment plicies. entities 2

5 Treasury The Department f the Treasury (Treasury) agrees an verdraft facility with the RBA fr the OPA Grup f Accunts. The facility is used n exceptinal ccasins when an unfreseen large mismatch f cash flws exhausts cash reserves. Reserve Bank f Australia In Australia, the Gvernment separates respnsibility fr debt management and mnetary plicy. While debt is managed in the Treasury prtfli, the RBA manages mnetary plicy. The RBA versees the Australian payments system, which encmpasses a wide variety f individual payment methds. These methds include electrnic funds transfer between bank accunts, payment cards, cheques and high-value crprate payments. The RBA hlds accunts fr ADIs, called Exchange Settlement Accunts (ESA), and wns and perates the Reserve Bank Infrmatin and Transfer System (RITS) thrugh which transactins acrss ESAs ccur. Interbank cash transfers f the Cmmnwealth 13. Since the OPA is maintained with the RBA, in instances where a Cmmnwealth entity maintains a bank accunt with anther ADI, cash transfers between that ADI s ESA and the RBA s ESA represent interbank transfers. 14. Interbank payment bligatins in Australia are settled using RITS. RITS payments are settled n a real-time grss settlement (RTGS) basis. Central Budget Management System 15. The Central Budget Management System (CBMS) is used t manage the flw f financial infrmatin between Finance and Cmmnwealth entities t facilitate cash and apprpriatin management, the preparatin f budget dcumentatin and financial reprting. 16. Cash is made available t a Cmmnwealth entity by the entity submitting a request t Finance within CBMS, fr cash against a specific apprpriatin. Finance transfers mney frm the OPA t the entity s bank accunt. Apprpriatins and cash 17. An apprpriatin is an entitlement in an Act fr the Gvernment t spend mney. The requirement fr the Gvernment t be apprpriated befre spending mney cmes frm the Australian Cnstitutin in sectin Mney spent by the Gvernment is apprpriated frm the Cnslidated Revenue Fund (CRF). The CRF is a ntinal cncept, established in sectin 81 f the Australian Cnstitutin, t represent all Cmmnwealth mney. The CRF includes, fr example, all mney that is held in bank accunts perated by NCEs, (in Australia and verseas), mney held in the OPA Grup f Accunts, mney kept n the premises f an NCE, and any mney received by Ministers and fficials. entities 3

6 19. When an apprpriatin is prvided, it is expressed in terms f expenditure fr specific purpses. Apprpriatins are managed by NCEs t make payments fr specific purpses n behalf f the Gvernment and t pay fr their wn perating expenses. 20. Recrds f apprpriatins are maintained in CBMS by the relevant NCE and Finance. Mney used against an apprpriatin is transferred ut f the OPA and t the relevant entity s bank accunt. 21. Recrds f mney cllected by an NCE are als maintained in CBMS. Mney cllected by an NCE is transferred by the NCE frm its bank accunt t the OPA. Transferring mney this way facilitates the cnslidatin f Cmmnwealth cash. entities 4

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