Anexos

Obtain a copy of the unclaimed money register relevant to the function being transferred.

TI 20 clause 20.12

Guarantees and indemnities

Obtain a copy of the register of guarantees/indemnities entered into pursuant to any Act of Parliament, from the transferor entity (where such a register exists).

Reference Other matters – Financial and Contractual Responsible Officer

Completed

TI 23 clause 23.5

Management of foreign currency exposures

All foreign currency risks and exposures arising from the transferor’s operations, including any that are contemplated, have been recognised and are managed.

Contracts

• Obtain a copy of the contracts register that relates to the transferred functions.

• Review major contracts transferring to the entity to check ability to assign the contract. In addition, consider the wording of the contract ie is it worded in general terms and therefore does not require any formal change? If in doubt, liaise with Crown Solicitor’s Office.

• Consider whether any new seals are required.

• Consider the impact upon existing Service Level Agreements or whether new Service Level Agreements need to be prepared.

(Note: Major contracts should may be able to be transferred by a proclamation under the Administrative Arrangements Act 1994).

Government Guarantee Fee

Liaise with SAFA and the transferor entity regarding the payment of any Government Guarantee fee (will it be split or will it remain with transferor entity) and the transferring of any debt.

Contractor Staff

Consider contractual staff arrangements on transfer of functions:

• the need for contractors going forward (based on the workload and surplus Public Sector Act 2009 staff that might be utilised in the first instance).

Reissue date: September 2015 114

Reference Other matters – Financial and Contractual Responsible

Officer

Completed

• where appropriate, re-engage contractors from transferred entity/function.

TI 2 clause 2.13

Register of Lost or Stolen Public Money and Property

Obtain a copy of the register, relevant for the functions being transferred, of public money (in excess of $1,000) and public property (with a value in excess of $10,000) that has been lost or stolen.

TI 28 clause 28.6.1

Financial Management Compliance Program

Obtain a copy of the Financial Management Compliance Program for those functions that have been transferred.

Reference Other Matters - Employees Responsible

Officer

Completed

Public Sector Act 2009, sec 26 and 9

Gazette/agreement

Arrange for the transferred Public Sector Act staff to be published in the Government Gazette. A copy of the gazettal is to be retained; forwarded to the Financial Management Team (Public Finance branch) and to the transferee entity.

TI 25 clause 25.19

Where a Chief Executive has agreed with another Chief Executive to transfer employees between two public authorities (under s9(3) of the Public Sector Act), advise the Under Treasurer and Chief Executive of the Department of the Premier and Cabinet. The advice must include:

• details of the public authorities involved; • the date the employees/function transferred; • the nature of the transfer of employees/function; • the number of employees transferred; and

Reference Other Matters - Employees Responsible Officer

Completed

• any budget impacts

Determinations 3.1 Employment Conditions - Leave, page 68

APF IV Para 5.31

Determination of leave entitlements

For transferred employees appointed pursuant to the Public Sector Act, obtain from the transferor entity full details of the employees’ service (including details of any part-time or casual service and flexible working arrangements such as purchased leave or working from home), accrued leave entitlements, and leave taken (including periods of leave without pay not counted as service for the purposes of long service leave by the transferor entity) before service with the entity can be recognised, or leave entitlements calculated and transferred. (Note the requirements of Determinations 3.1 Employment Conditions - Leave: in relation to the determinations of Leave Entitlements).

Determinations3.1 Employment Conditions - Leave, page 69

Assignment or appointment to a Public Sector Act position

Where a Public Sector Act employee is assigned or appointed to a Public Sector Act position in another administrative unit:

• transfer to and make available any existing leave entitlements to the employee in the new administrative unit (applies to both temporary and long-term movements).

TI 9 clause 9.5.1 & 9.5.2

Payroll deductions

For each person transferred, ensure that:

• the transferor entity has provided all payroll deduction authorities; or a statement of normal deductions for the employee’s salary or wages signed by an authorised officer. • payroll deductions are remitted only to organisations included on the transferee’s

Reissue date: September 2015 116

Reference Other Matters - Employees Responsible

Officer Completed Determinations 3.1 Employment Conditions - Leave, page 15 Recreation leave

Where a transferred employee has received a payment in lieu of recreation leave

entitlements from their previous employer, ensure those entitlements are no longer available to the employee.

Determinations 3.1 Employment Conditions - Leave, page 20

Long service leave

For a transferred employee whose service is continuous and there have not been any periods not counted as service for long service leave by the previous employer, record the date of commencement with the earliest employer as the date of entry.

Record the period of effective service with the transferor entity, together with details of when this effective service occurred (for taxation purposes). Ensure entitlements are no longer available to an employee where a transferred employee has received a payment in lieu of long service leave entitlements from their previous employer, although the service will be recognised as effective service for the purposes of accruing future entitlements.

Determinations 3.1 Employment Conditions - Leave, page 67

Recognition of service from 1/11/2002 onwards

Recognise as effective service, prior service of new employees with administrative units or other South Australian Public Sector organisations which have negotiated reciprocal arrangements for the recognition and transfer of leave entitlements under Regulation 11 of the Public Sector Act, subject to the requirements of this Standard. This includes prior service with the same administrative unit or Regulation 11 organisation.

Recognise prior service as effective service where provided under South Australian

legislation (e.g. employees transferred under the Electricity Corporation (Restructuring and Disposal) Act 1999).

APF IV para APS 5.29 and APS 5.30

Prepare employee benefit journal entries

For transferred personnel, recognise any transferred employee benefit liabilities and record an expense equivalent to the liabilities transferred.

Where the transferor entity has transferred money, record the increase in assets (cash) and the transferred employee benefit liabilities. To the extent that the payment is less than the liability assumed, recognise an expense equal to the amount of the shortfall.

Reference Other Matters - Employees Responsible Officer

Completed

OHS&W / Worker’s Compensation

Consider any reporting and compliance implications for occupational health, safety and welfare and any worker’s compensation issues (e.g. transfer of Workcover SA claims, preparation of returns, advising of entity name changes etc).

General

Induct and communicate to transferred employees, the transferee entity’s internal policies (i.e. financial and non-financial policies).

Reference Other Matters - Information Responsible

Officer

Completed

Consider the effect of the restructure on the entity’s Strategic Plan and Business Plan (and the link to the State Strategic plan).

DPC Circular 13, section 4.1

Annual Report Requirements

The annual report includes details of the administrative restructures/machinery of government changes.

Advise relevant parties of any administrative changes, e.g. customers, suppliers, Commonwealth, State and local government agencies:

• changes in trading names, mailing address, contact officers (names and numbers). • new bank account details for grants money, contacts and reporting arrangements. Legislation

For entities established under specific legislation, the Public Corporations Act 1993 or Corporations Act 2001, consider legislation impacts and/or liaise with Crown Law, for example:

Reissue date: September 2015 118

Reference Other Matters - Information Responsible

Officer

Completed

• A proclamation under the Administrative Arrangements Act 1994 is required to transfer the acts administered from one Minister to another. No other action would be required unless the act that established an entity required a change.

• A change to an entity established under the Public Corporations Act 1993 may require an amendment to the Act’s regulations.

• For an entity established under the Corporations Act 2001, the constitution and structure of the board needs to be reviewed for any change. If there is a change, then the

reporting requirements of the Australian Securities and Investment Commission need to be considered.

Where entities are existing and declared semi-government authority, consider whether the entity is still the same legal body under its new relevant legislation. If not, the entity will need to be considered for proclamation as a semi-government authority under the Government Financing Authority Act 1982 and Public Finance and Audit Act 1987.

Review legislative and other machinery of government changes on Board appointments (e.g. termination of appointments, altering term of appointments)

Electronic information

Advise the entity responsible for the Intra SA website of any information changes disclosure, e.g. contact details, procedures, contract disclosures etc.

Consider the impact on the entity’s external and internal websites, e.g. redirection to a new site, contact details, transfer of documents/information.

Liaise with the Chief Information Officer to discuss:

• the responsibility for the backup of transferred systems; and

• examining the Corporate Recovery Plan to determine the impact and relevancy of the plan in relation to the new structure of the entity

Reference Other Matters - Information Responsible Officer

Completed

Statutory records

• Assess the need for a new Records Disposal Schedule (RDS)

• Consider impact upon the entity’s Freedom of Information status as the status may change upon restructure.

Reissue date: September 2015 120