Appropriation (2012/13 Financial Review) Act 2014

  • repealed
  • Appropriation (2012/13 Financial Review) Act 2014: repealed, on 1 August 2014, by section 10 of the Appropriation (2014/15 Estimates) Act 2014 (2014 No 53).

Reprint
as at 1 August 2014

Coat of Arms of New Zealand

Appropriation (2012/13 Financial Review) Act 2014

Public Act2014 No 5
Date of assent7 March 2014
Commencementsee section 2

  • Appropriation (2012/13 Financial Review) Act 2014: repealed, on 1 August 2014, by section 10 of the Appropriation (2014/15 Estimates) Act 2014 (2014 No 53).

Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

This Act is administered by the Treasury.

The Parliament of New Zealand enacts as follows:

1 Title

  • This Act is the Appropriation (2012/13 Financial Review) Act 2014.

2 Commencement

  • This Act comes into force on the day after the date on which it receives the Royal assent.

3 Purpose

  • The purpose of this Act is to—

    • (a) confirm financial matters relating to the financial year ended 30 June 2013; and

    • (b) validate other financial matters relating to the financial year ended 30 June 2013 and previous financial years.

4 Interpretation

  • In this Act, unless the context otherwise requires, the terms benefit, capital expenditure, department, expenses, financial year, Office of Parliament, other expenses, output expenses, and Vote have the meanings given to them by section 2(1) of the Public Finance Act 1989.

5 Confirmation of Order in Council directing transfer of amounts between output expense appropriations
6 Confirmation of expenses incurred in excess of existing appropriations and approved by Minister of Finance

  • (1) The incurring of expenses approved by the Minister of Finance under section 26B of the Public Finance Act 1989 for the financial year ended 30 June 2013 and described in subsections (2) and (3) is confirmed.

    (2) The expenses are the expenses incurred in excess, but within the scope, of the existing appropriations set out in column 3 of Schedule 1.

    (3) The approved expenses are shown in column 4 of Schedule 1 alongside the existing appropriation for which the approval was given.

7 Validation of unappropriated expenses incurred with authority

  • (1) The incurring of expenses by a department in the circumstances set out in subsection (2) is validated.

    (2) The circumstances are that—

    • (a) for the financial year ended 30 June 2013, the department incurred expenses in excess of the existing appropriation set out in column 3 of Schedule 2 alongside that department; and

    • (b) the expenses referred to in paragraph (a) were incurred under the authority of an Imprest Supply Act.

    (3) In this section,—

    department means the department specified in column 1 of Schedule 2

    expenses means the expenses set out in column 4 of Schedule 2 alongside the department.

8 Validation of unappropriated expenses and capital expenditure incurred without authority

  • (1) The incurring of expenses and capital expenditure by a department in the circumstances set out in subsection (2) is validated.

    (2) The circumstances are that—

    • (a) for the financial year ended 30 June 2013, the department incurred—

      • (i) expenses in excess of the existing appropriations set out in column 3 of Schedule 3 alongside that department; or

      • (ii) expenses or capital expenditure without appropriation, or other authority, by or under an Act against the categories of expenses or capital expenditure set out in column 3 of Schedule 4 alongside that department; and

    • (b) the expenses and capital expenditure referred to in paragraph (a) were not incurred under the authority of an Imprest Supply Act.

    (3) In this section,—

    capital expenditure means the capital expenditure set out in column 4 of Schedule 4 alongside the relevant department

    department means a department specified in column 1 of, as appropriate, Schedule 3 or 4

    expenses means the expenses set out in column 4 of, as appropriate, Schedule 3 or 4 alongside the relevant department.

9 Validation of unappropriated expenses incurred without authority in respect of Vote Revenue

  • (1) The incurring of expenses by the Inland Revenue Department in the circumstances set out in subsection (2) is validated.

    (2) The circumstances are that—

    • (a) the Inland Revenue Department incurred benefits or other unrequited expenses of—

      • (i) $54.453 million for the financial year ended 30 June 2003; and

      • (ii) $63.624 million for the financial year ended 30 June 2004; and

      • (iii) $76.186 million for the financial year ended 30 June 2005; and

      • (iv) $96.354 million for the financial year ended 30 June 2006; and

      • (v) $121.5 million for the financial year ended 30 June 2007; and

      • (vi) $134.767 million for the financial year ended 30 June 2008; and

      • (vii) $142.787 million for the financial year ended 30 June 2009; and

      • (viii) $153.945 million for the financial year ended 30 June 2010; and

      • (ix) $154.194 million for the financial year ended 30 June 2011; and

      • (x) $157.615 million for the financial year ended 30 June 2012; and

    • (b) each of the amounts specified in paragraph (a) was incurred for paid parental leave payments in respect of Vote Revenue without appropriation, or other authority, by or under an Act.

10 Validation of departmental net asset holding

  • (1) The excess amount of net asset holding described in subsection (2) in a department is validated.

    (2) The excess amount of net asset holding is the amount of net assets, as set out in column 3 of Schedule 5, in the department that, during or at the end of the financial year ended 30 June 2013, exceeded the most recent projected balance of net assets for that department.

    (3) In this section,—

    department means the department specified in column 1 of Schedule 5

    most recent projected balance of net assets means the most recent projected balance of net assets for a department at the end of the financial year ended 30 June 2013—

    • (a) at the time when that projected balance was exceeded; and

Schedule 1
Confirmation of expenses incurred in excess of existing appropriations during year ended 30 June 2013 with approval of Minister of Finance

s 6

Column 1 Column 2 Column 3 Column 4
Administering department Vote Appropriation 
Expenses approved in excess of appropriation
$(000)
       
Business, Innovation, and Employment, Ministry of  Science and Innovation Departmental output expenses  
   Advice and Support on Shaping the Science and Innovation System 448
      
Justice, Ministry of Justice Non-departmental output expenses  
   Producing and Maintaining Electoral Rolls 202
      
Ombudsmen, Office of the Ombudsmen Departmental output expenses  
   Investigation and Resolution of Complaints About Government Administration 167
      
Statistics New Zealand Statistics Departmental output expenses  
   Official Statistics 1,030

Schedule 2
Validation of expenses incurred in excess of appropriations but with authority of Imprest Supply Act during year ended 30 June 2013

s 7

Column 1 Column 2 Column 3 Column 4
Administering department Vote Appropriation 
Expenses in excess of appropriation
$(000)
       
Business, Innovation, and Employment, Ministry of Housing Benefits and other unrequited expenses  
   KiwiSaver Deposit Subsidy 1,595
       
Justice, Ministry of Justice Non-departmental output expense  
   Provision of Services from the Electoral Commission 677
      
Land Information New Zealand Lands Non-departmental other expenses  
   Proceeds from Sale of Transit NZ Properties 25,276

Schedule 3
Validation of expenses incurred in excess of appropriations and without authority of Imprest Supply Act during year ended 30 June 2013

s 8(2)(a)(i), (3)

Column 1 Column 2 Column 3 Column 4
Administering department Vote Appropriation 
Expenses in excess of appropriation
$(000)
       
Business, Innovation, and Employment, Ministry of Housing Non-departmental other expenses  
   Increase in Debt Provision  2,180
       
Customs Service, New Zealand  Customs Departmental output expenses  
   Clearance and Enforcement Services Related to Craft 724
    Clearance and Enforcement Services Related to Goods 420
    Clearance and Enforcement Services Related to Passengers and Crew 267
    Revenue Collection 71
      
Inland Revenue Department Revenue  Benefits and other unrequited expenses  
   KiwiSaver: Kickstart Payment 3,762
      
Land Information New Zealand Lands  Non-departmental other expenses  
   Residual Crown Leasehold Rents 335

Schedule 4
Validation of expenses and capital expenditure incurred without appropriation and without authority of Imprest Supply Act during year ended 30 June 2013

s 8(2)(a)(ii), (3)

Column 1 Column 2 Column 3 Column 4
Administering department Vote Category of expenses or capital expenditure 
Expenses or capital expenditure
$(000)
       
Canterbury Earthquake Recovery Authority Canterbury Earthquake Recovery  Non-departmental other expenses  
   Anchor Project Development Costs for the Urban Frame 975
    Impairment of Property, Plant and Equipment 8,688
    Impairment of Trade Receivables  479
      
Inland Revenue Department Revenue Benefits and other unrequited expenses  
   Paid parental leave payments 165,101
      
Land Information New Zealand Lands Departmental output expenses  
   Land Disposal Services for Other Agencies 5
      
The Treasury Finance Non-departmental capital expenditure  
   Crown Asset Management Limited (CAML) Equity Injection 30,167

Schedule 5
Validation of excess departmental net asset holding during year ended 30 June 2013

s 10

Column 1 Column 2 Column 3
Department Most recent projected balance of net assets at 30 June 2013 at time when exceeded
$(000)		 Amount of net assets in excess of projected balance
$(000)
 
     
New Zealand Defence Force 5,586 742

Reprints notes
1 General

  • This is a reprint of the Appropriation (2012/13 Financial Review) Act 2014 that incorporates all the amendments to that Act as at the date of the last amendment to it.

2 Legal status

  • Reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by any amendments to that enactment. Section 18 of the Legislation Act 2012 provides that this reprint, published in electronic form, has the status of an official version under section 17 of that Act. A printed version of the reprint produced directly from this official electronic version also has official status.

3 Editorial and format changes
4 Amendments incorporated in this reprint

  • Appropriation (2014/15 Estimates) Act 2014 (2014 No 53): section 10