Part 1: Agency Resourcing — Appropriations required by Agencies (continued)
1.2 Estimated Expenditure from Special Appropriations (other than Special Accounts)
Special appropriations are contained in Acts other than the annual Appropriation Acts. Special appropriations account for around three quarters of all Government expenditure each year. An example of payments made using a special appropriation would be aged pensions that are appropriated for in the Social Security (Administration) Act 1999.
A special appropriation is included in a specific Act when it is desired to provide a payment where an entitlement exists, or a payment of a specified amount separately identified from an annual Appropriation Act. Some special appropriations state a maximum amount that is appropriated for the particular purpose. They can be referred to as being 'limited by amount'. Others do not state a maximum amount but the payment amount has to be calculated according to legislative criteria that will determine the amount to be paid.
A number of factors are taken into account in determining whether an annual or special appropriation is to be used in particular circumstances. For example, a cash limited appropriation might not be viable for an entitlement‑based program which is demand driven.
Table 1.2 shows estimates of expenses for each active special appropriation Act for each agency. It is in two parts: the first is a summary table showing the total special appropriations by portfolio; the second shows the estimate for each special appropriation Act for each agency for the Budget year and an 'Estimated Actual' figure for the previous year. Amounts in the table are shown under the agencies whose Ministers are responsible for the special appropriation legislation concerned.