Financial Statements

Page index

 

Note 20. Cash basis acquittal of special accounts
Account name 2006
$		 2005
$
Other Trust Moneys (Departmental)

Legal authority: Financial Management and Accountability Act 1997 s.20

Purpose: For expenditure of moneys temporarily held on trust or otherwise for the benefit of a person other than the Commonwealth.

    
 
This account is non-interest bearing
 
Balance carried from previous period 23,928 60,945
Appropriation for reporting period – –
Costs recovered – –
Other receipts 5 7,700
GST Credits (FMA s30A) – –
Available for payments 23,933 68,645
Payments made 23,933 44,717
Balance carried to next period – 23,928
Represented by:    
Cash—held by the entity – 23,928
Total balance carried to the next period – 23,928
 
Account name 2006
$		 2005
$
Services for other Governments and Non-Agency Bodies Account (Departmental)    

Legal authority: Financial Management and Accountability Act 1997 s.20

Purpose: Funds in this account are used for expenditure in connection with services performed on behalf of other governments and bodies that are not FMA agencies.

    
 
This account is non-interest bearing
 
Balance carried from previous period 1,057,736 1,179,164
Adjustment to balance brought forward1 – –
Appropriation for reporting period – –
Costs recovered – –
Other receipts – –
Funds received from State Agencies – 44,000
Comcare Recoveries 13,740 171,959
GST Credits (FMA s.30A) – 991
Available for payments 1,071,476 1,396,114
Payments made to suppliers – 166,519
Payments made to employees 13,740 171,859
Balance carried to next period 1,057,736 1,057,736
Represented by:    
Cash—held by the entity 781 781
Cash held in the Official Public Account 1,056,955 1,056,955
Total balance carried to the next period 1,057,736 1,057,736
 
Account name 2006
$		 2005
$
Campaign Advertising Account (Departmental)
(Established 16 December 2004)		    

Legal authority: Financial Management and Accountability Act 1997 s.20

Purpose: Funds in this account are used for costs associated with the administration of the Central Advertising System; to make repayments to the original contributors, and the capacity to return excess amounts without making a real or notional payment.

   
 
This account is non-interest bearing
 
Balance carried from previous period 2,019,086 –
Amount transferred from previous Campaign Advertising Account   7,105,106
Adjustment to balance brought forward – –
Appropriation for reporting period – –
Costs recovered – –
Other receipts – –
Commissions 2,454,776 355,573
GST Credits (FMA s.30A)   40,615
Available for payments 4,473,862 7,501,294
Payments made 950,000 482,208
Cash transferred to OPA   5,000,000
Balance carried to next period 3,523,862 2,019,086
Represented by:    
Cash—held by the entity – –
Cash held in the Official Public Account 3,535,751 2,034,979
Add: Receivables—Goods & Services—GST receivable from customers – –
Less: Other payables—Net GST payable to ATO (11,889) (15,894)
Total balance carried to the next period 3,523,862 2,019,086
 
Account name 2005
$
Campaign Account (Departmental) (Abolished 16 December 2004)    

Legal authority: Financial Management and Accountability Act 1997 s.20Purpose: Funds in this account are used for costs associated with running the central advertising unit.

   
 
This account is non-interest bearing
 
Balance carried from previous period   6,501,375
Adjustment to balance brought forward1    
Appropriation for reporting period    
Costs recovered    
Other receipts    
Commissions   1,028,731
GST Credits (FMA s.30A)    
Available for payments   7,530,106
Payments made to suppliers   425,000
Closure of account—Transfer of cash to new Campaign Advertising Special Account   7,105,106
Balance carried to next period   –
Represented by:    
Cash—held by the entity   –
Cash—transferred to the Official Public Account   –
Add: Receivables—Goods & Services—GST receivable from customers   –
Less: Other payables—Net GST payable to ATO   –
Total balance carried to the next period   –
 
Account name 2006
$		 2005
$
Media Commissions Account (Administered) (Established 16 December 2004)    

Legal authority: Financial Management and Accountability Act 1997 s.20

Purpose: Funds in this account are used to transfer media commissions through the central advertising system and to reduce the balance without making real or notional payments.

    
 
This account is non-interest bearing    
 
Balance carried from previous period 7,151,052 –
Amount transferred from previous Media Commissions Account – 15,157,896
Appropriation for reporting period – –
Costs recovered – –
Other receipts – –
Commissions 7,344,326 1,273,023
GST Credits (FMA s.30A) 376,576 144,081
Available for payments 14,871,953 16,575,000
Payments made to suppliers 4,142,332 1,823,948
Cash transferred to OPA – 7,600,000
Balance carried to next period 10,729,621 7,151,052
Represented by:    
Cash—held by the entity – –
Cash held in the Official Public Account 10,735,833 7,153,943
Add: Receivables—Goods & Services—GST receivable from customers    
Less: Other payables—Net GST payable to ATO (6,212) (2,891)
Total balance carried to the next period 10,729,621 7,151,052
 
Account name 2005
$
Media Commissions Account (Administered) (Abolished 16 December 2004)    

Legal authority: Financial Management and Accountability Act 1997 s.20

Purpose: Funds in this account are used to transfer media commissions through the central advertising system to advertising agencies.

    
This account is non-interest bearing    
Balance carried from previous period   13,328,475
Adjustment to balance brought forward2   –
Appropriation for reporting period    
Costs recovered    
Other receipts    
Commissions   3,207,191
GST Credits (FMA s.30A)   379,594
Available for payments   16,915,260
Payments made to suppliers   1,757,364
Closure of account—Transfer of cash to new Media Commissions Special Account   15,157,896
Balance carried to next period    
Represented by:    
Cash—held by the entity   –
Cash—transferred to the Official Public Account   –
Add: Receivables—Goods & Services—GST receivable from customers   –
Less: Other payables—Net GST payable to ATO   –
Total balance carried to the next period   –

Note that the department is currently reviewing the balances comprising the account.

 

Note 21. Executive remuneration
  2006
Number		 2005
Number
The number of senior executive service officers who received or were due to receive total remuneration of $130,000 or more:    
$130,000 to $144,999 3 4
$145,000 to $159,999 6 4
$160,000 to $174,999 6 6
$175,000 to $189,999 7 10
$190,000 to $204,999 5 3
$205,000 to $219,999 3 1
$220,000 to $234,999 1 2
$235,000 to $249,999 4 1
$250,000 to $264,999 1 1
$265,000 to $279,999 1 –
$280,000 to $294,999 1 1
$295,000 to $309,999 1 –
$445,000 to $459,999 – 1
$490,000 to $504,999 1 –
  40 34
 
This comprised:
The aggregate amount of total remuneration of senior executiveofficers shown above. $8,000,530 $6,474,878
 
The aggregate amount of separation and redundancy paymentsduring the year to executive officers shown above. – –

note: the comparatives have been amended to allow for the increased threshold from $100,000 to $130,000 and the increased increments of $10,000 to $15,000.

Note 22. Average staffing levels
  2006
 2005
Number Number
The average staffing level for the department for the financial year was: 443 373

Note 23. Remuneration of auditors
  2006
 2005
$
147,000		 $
126,500

Financial statement audit services are provided free of charge to the department. The fair value of the services provided was:

In addition to the amounts disclosed above, there was an amount of auditor renumeration of $4,000 relating to the 2005–06 financial statement audit, arising from work done in 2004–05 on the opening balance sheet prepared under AEIFRS.

No other services were provided to the department by the Auditor-General.

Note 24. Compensation and debt relief in special circumstances
  2006
 2005
$ $
Act of Grace Payments    
No payments were made during the reporting period. (2005: No payments made) – –
 
Waivers of Debt    
No waivers of amounts owing to the Commonwealth were made pursuant to subsection 34(1) of the Financial Management and Accountability Act 1997. (2005: No waivers made)  – –
 
Defective Administration Scheme Payments    
No payments were made during the reporting period. (2005: No payments made) – –
 
Ex-gratia Payments    
No payments were made during the reporting period. (2005: No payments made) – –
 
Section 73 of the Public Service Act 1999 Payments    
No payments were made during the reporting period. (2005: No payments made) – –

 

Note 25. Reporting of outcomes

The department predominantly uses staff numbers and floor space to determine the attribution of its shared items. The basis of attribution in the table below is consistent with the basis used for the 2005–06 Budget and the financial year ended 30 June 2005.

Note 25A—Net Cost of Outcome Delivery
  Outcome 1 TOTAL
  2006
$'000		 2006
$'000		 2005
$'000
Administered expenses 14,356 14,356 27,277
Departmental expenses 80,926 80,926 62,317
TOTAL EXPENSES 95,282 95,282 89,594
Costs recovered from provision of goods and services to the non-government sector      
Administered 10 10 390
Departmental 195 195 11
TOTAL COSTS RECOVERED 205 205 401
Other external income      
Administered      
Commission—Media Commissions Special Account 6,779 6,779 4,619
Total Administered 6,779 6,779 4,619
Departmental      
Commission—Campaign Advertising special account 2,202 2,202 1,588
Goods and services revenue from related entitities 1,108 1,108 843
Gains—Resources received free of charge 1,120 1,120 1,810
Total Departmental 4,430 4,430 4,241
TOTAL OTHER EXTERNAL INCOMES 11,209 11,209 8,860
NET COST/(CONTRIBUTION) OF OUTCOME 83,868 83,868 80,333

Outcome 1 is described in note 1.1. net costs shown include intra-government costs that are eliminated in calculating the actual budget outcome.

 

Note 25B—Major Classes of Departmental Income and Expenses by Output Groups and Outputs
Outcome 1 Output Group 1Output 1.1 Output Group 1 Total
2006
$'000		 2006
$'000		 2005
$'000
Departmental expenses      
Employees 8,419 8,419 7,977
Suppliers 4,401 4,401 3,017
Depreciation and amortisation 964 964 891
TOTAL DEPARTMENTAL EXPENSES 13,784 13,784 11,885
Funded by:
Revenues from Government 12,539 12,539 11,310
Sales of goods and services 516 516 162
Gains—Resources received free of charge 42 42 141
TOTAL DEPARTMENTAL INCOME 13,097 13,097 11,613
 
Outcome 1 Output Group 2
Output 2.1		 Output Group 2
Total
2006
$'000		 2006
$'000		 2005
$'000
Departmental expenses
Employees 6,648 6,648 7,063
Suppliers 3,641 3,641 2,805
Depreciation and amortisation 665 665 731
TOTAL DEPARTMENTAL EXPENSES 10,954 10,954 10,599
Funded by:
Revenues from Government 9,965 9,965 10,224
Sales of goods and services 11 11 154
Gains—Resources received free of charge 34 34 469
TOTAL DEPARTMENTAL INCOME 10,010 10,010 10,847

 

Note 25B—Major Classes of Departmental Income and Expenses by Output Groups and Outputs (continued)
Outcome 1 Output Group 3
Output 3.1		 Output Group 3
Output 3.2		 Output Group 3
Output 3.3		 Output Group 3
Total
2006
$'000		 2006
$'000		 2006
$'000		 2006
$'000		 2005
$'000
Departmental expenses          
Employees 2,534 4,805 6,414 13,753 8,566
Suppliers 1,275 2,361 8,830 12,466 4,753
Depreciation and amortisation 341 499 195 1,035 895
Grants – 1,920 – 1,920 917
TOTAL DEPARTMENTAL EXPENSES 4,150 9,585 15,439 29,174 15,131
Funded by:
Revenues from Government 4,076 8,381 34,332 46,789 14,179
Sales of goods and services 5 14 178 197 205
Gains—Resources received free of charge 14 828 116 958 1,072
TOTAL DEPARTMENTAL INCOME 4,094 9,223 34,626 47,943 15,456

 

Note 25B—Major Classes of Departmental Income and Expenses by Output Groups and Outputs (continued)
Outcome 1 Output Group 4
Output 4.1		 Output Group 4
Output 4.2		 Output Group 4
Output 4.3		 Output Group 4
Output 4.4		 Output Group 4
Output 4.5		 Output Group 4
Output 4.6		 Output Group 4  
2006
$'000		 2006
$'000		 2006
$'000		 2006
$'000		 2006
$'000		 2006
$'000		 2006
$'000		 2,005
$'000
Departmental expenses                
Employees 3,588 5,169 3,402 341 379 2,190 15,069 14,190
Suppliers 2,231 2,751 1,850 187 1,948 896 9,863 9,560
Depreciation and amortisation 470 682 473 48 48 269 1,990 1,708
Grants – – – 92 – – 92 90
TOTAL DEPARTMENTAL EXPENSES 6,289 8,602 5,725 668 2,375 3,355 27,014 25,548
Funded by:                
Revenues from Government 5,956 8,143 5,647 633 2,221 3,095 25,695 23,218
Sales of goods and services 29 25 519 1 2 3 579 333
Commissions—Special Accounts – – 2,202 – – – 2,202 1,588
Gains—Resources received free of charge 20 27 19 2 7 10 87 128
TOTAL DEPARTMENTAL INCOME 6,005 8,196 8,387 636 2,231 3,109 28,563 25,267

 

Note 25C—Major Classes of Administered Income and Expenses by Outcomes
Outcome 1 Total Outcome 1
  2006
$'000		 2005
$'000
Administered income    
Sales of goods and services 10 390
Commissions—Media Commissions Special Account 6,779 4,619
Gains—Assets not previously recognised 4 –
Personal benefits—gain on actuarial assessment 283 –
TOTAL ADMINISTERED INCOME 7,076 5,009
Administered expenses    
Grants 1,856 11,691
Personal benefits 655 2,613
Employees 869 863
Suppliers 10,813 10,490
Depreciation 162 213
Write down and impairment of assets – 231
Personal benefits—loss on actuarial assessment – 1,176
TOTAL ADMINISTERED EXPENSES 14,356 27,277

 

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Last Updated: 5 December, 2006