Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) 78-80: Special accounts: debit a special account only for the purposes the establishing determination or Act specifies, up to the balance for the time being, with crediting and debiting taking effect when the entry is made in the accounts and records of the responsible entity

What does 78-80 require?

A special account comes into being either by a Finance Minister determination, which can require or permit amounts to be credited, name the purposes for which amounts may or must be debited and nominate the accountable authority responsible (the determination is tabled and may be disallowed by either House within five sitting days), or by an Act that identifies the account's purposes. Either way the Consolidated Revenue Fund stands appropriated for spending on the account's purposes up to its balance for the time being, amounts may be used for notional payments towards a purpose unless a contrary intention appears, every debit against the appropriation counts as a debit from the account, and a credit or debit takes effect when the corresponding entry is made in the accounts and records of the Commonwealth entity concerned. The responsible accountable authority must therefore keep debits within the stated purposes and balance and keep the account's entries current.