Notes to and forming part of the Financial Statements - Notes 20-25

Page index

Note 20. Appropriations
Note 20A: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund for Ordinary Annual Services Appropriations
Particulars
Administered expenses
Departmental outputs
Total
 
2007
2006
2007
2006
2007
2006
 
$
$
$
$
$
$
Balance carried from previous year
143,985
1,037,091
33,978,795
10,473,068
34,122,780
11,510,159
Reductions of appropriations (prior years) 1
–
(969,959)
–
–
–
(969,959)
Adjusted balance carried from previous period
143,985
67,132
33,978,795
10,473,068
34,122,780
10,540,200
Appropriation Act:
 
 
Appropriation Act (No.1)
8,530,000
7,518,000
120,738,000
84,515,000
129,268,000
92,033,000
Appropriation Act (No.3)
350,000
569,000
15,005,000
6,179,000
15,355,000
6,748,000
Appropriation Act (No.5)
–
–
2,212,000
–
2,212,000
–
Departmental adjustments by the Finance Minister (Appropriation Acts)
–
–
–
–
–
–
Comcover receipts (Appropriation Act s13)
–
–
–
–
–
–
Advance to the Finance Minister
–
–
–
–
–
–
Reductions:
 
 
—prior years
–
–
–
–
–
–
—current year
–
–
–
–
–
–
FMA Act:
 
 
Refunds credited (FMA s30)
–
47,459
476,512
–
476,512
47,459
Appropriations to take account of recoverable GST (FMAA s30A)
297,752
483,712
6,371,249
3,182,552
6,669,001
3,666,264
Annotations to ‘net appropriations’ (FMAA s31)
–
–
3,624,927
2,333,815
3,624,927
2,333,814
Adjustment of appropriations on change of entity function (FMA s.32)
–
–
(1,873,521)
4,292,500
(1,873,521)
4,292,500
Total Appropriations available for payments
9,321,737
8,685,303
180,532,962
110,975,935
189,854,699
119,661,237
Cash payments made during the year (GST inclusive) 3
7,625,202
8,540,698
138,598,644
76,997,140
146,223,846
85,539,303
Appropriations credited to Special Accounts (excluding GST)
–
–
–
–
–
–
Balance of Authority to Draw Cash from the Conslidated Revenue Fund for Ordinary Annual Services Appropriations
1,696,535
144,605
41,934,318
33,978,795
43,630,853
34,121,934
Represented by:
 
 
Cash at bank and on hand 2,3
21,082
620
774,421
17,392,723
795,503
17,391,886
Cash payable to OPA
(18,469)
–
 
Receivable—departmental appropriations
–
–
40,354,387
15,921,962
40,354,387
15,921,953
Receivable—GST receivable from the ATO
–
–
805,510
664,110
805,510
664,110
Undrawn, unlapsed administered appropriations
1,693,922
143,985
–
–
1,693,922
143,985
Total
1,696,535
144,605
41,934,318
33,978,795
43,630,853
34,123,400
Notes:

1. Following identification of an error in the calculation of prior year reductions of administered appropriations, the Minister for Finance and Adminstration issued a redetermination of these amounts resulting in a revision to the figure for 2004–05 that flowed through to the opening balance for 2005–06.

2. Administered cash at bank and on hand in 2006 was returned to the Official Public Account in 2007.

3. Cash payments made during the year in 2006 were overstated by $1,466, which has subsequently been corrected. This resulted in an increase in departmental cash at bank and on hand ($1,457) and appropriations recievable ($9) in 2006.

Note 20B. Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund for other than Ordinary Annual Services Appropriation (continued)
Particulars Operating Non-operating
Total
 
SPPs
NAE
Equity
Administered assets
and liabilities
 
 
 
2007
2006
2007
2006
2007
2006
2007
2006
2007
2006
 
$
$
$
$
$
$
$
$
$
$

Balance carried from previous year
–
–
–
–
13,171,018
2,716,991
–
–
13,171,018
2,716,991
Reduction of appropriations (prior years)
–
–
–
–
–
–
–
–
–
–
Adjusted balance carried from previous period
–
–
–
–
13,171,018
2,716,991
–
–
13,171,018
2,716,991
Appropriation Act:
–
–
–
–
 
 
 
Appropriation Act (No.2)
–
–
–
–
14,204,000
10,405,000
–
–
14,204,000
10,405,000
Appropriation Act (No.4)
–
–
–
–
7,261,000
4,000,000
1,370,000
451,000
8,631,000
4,451,000
Departmental adjustments
–
–
–
–
–
–
–
–
–
–
Advance to the Finance Minister
–
–
–
–
–
–
–
–
–
–
FMA Act:
–
–
–
–
 
 
–
Adjustment to appropriations on change of entity function (FMA s.32)
–
–
–
–
–
–
–
–
–
–
Refunds credited (FMA s30)
–
–
–
–
–
–
–
–
–
–
Appropriations to take account of recoverable GST (FMA s.30A)
–
–
–
–
2,643,494
395,097
137,000
21,010
2,780,494
416,107
Total appropriations available for payments
–
–
–
–
37,279,512
17,517,088
1,507,000
472,010
38,786,512
17,989,098
Cash payments made during the year (GST inclusive)1
–
–
–
–
29,078,434
4,346,070
1,507,000
472,010
30,585,434
4,690,200
Appropriations credited to Special Accounts (GST exclusive)
–
–
–
–
–
–
–
–
–
–
Balance of Authority to Draw Cash from the Consolidated Revenue Fund for Other Than Ordinary Annual Services Appropriations
–
–
–
–
8,201,078
13,171,018
–
–
8,201,078
13,298,898
Represented by:
 
 
 
 
 
Cash at bank and on hand
–
–
–
–
–
–
–
–
–
–
Appropriation Receivable1
–
–
–
–
8,201,078
13,171,018
–
–
8,201,078
13,298,898
Undrawn, unlapsed administered appropriations
–
–
–
–
–
–
–
–
–
–
Total
–
–
–
–
8,201,078
13,171,018
–
–
8,201,078
13,298,898

Notes:

1. Payments made during the year in 2006 were understated by $127,880, which has subsequently been corrected. This has resulted in a corresponding reduction in appropriation receivable.
 
Note 20C: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund - Special Appropriations (Unlimited Amount)
   
Governor-General Act 1974
Section 5
Administered expenses Outcome 1
2007
2006
$
$
Purpose: To make provision in relation to the payment of allowances for
former Governors-General.
Cash payments made during the year
784,703
834,647
Refunds credited (net) (FMA s.30)
–
(261,080)
Total charged to appropriation
784,703
573,567
Budget estimate
895,000
850,000
Note: The refund relates to a payment which was made in error in late 2004–05 and was recovered in early 2005–06.
   
Financial Management and Accountability Act 1997
Section 28(2)
Administered expenses Outcome 1
2007
2006
$
$
Purpose: To make repayments required or permitted by law
(where no other appropriation exists)
Cash payments made during the year
–
899
Budget estimate
–
–
The special appropriations for: (1) Provision of superannuation surcharge for former Governors-General under S4 (7) of the Governor-General Act 1974; and (2) Remuneration and allowances of members of the Parliamentary Commission of Inquiry and for other expenses under S10 of the Parliamentary Commission of Inquiry (Repeal) Act 1986 were not used during the reporting period or the previous reporting period and are therefore not shown in separate tables.
 

Note 21. Special Accounts

Other Trust Moneys (Departmental)
2007
2006
$
$
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
Appropriation for reporting period
–
–
Costs recovered
–
–
Other receipts
–
5
GST Credits (FMA s30A)
–
–
Available for payments
–
23,933
Payments made
–
23,933
Balance carried to next period
–
–
Represented by:
Cash—held by the entity
–
–
Total balance carried to the next period
–
–
 

Services for other Governments and Non-Agency Bodies Account (Departmental) 
2007
2006
$
$
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
1,057,736
Adjustment to balance brought forward1
–
–
Appropriation for reporting period
–
–
Costs recovered
–
–
Other receipts
–
–
Funds received from State Agencies
–
–
Comcare Recoveries
–
13,740
GST Credits (FMA s.30A)
–
–
Available for payments
1,057,736
1,071,476
Payments made to suppliers
–
–
Payments made to employees
–
13,740
Balance carried to next period
1,057,736
1,057,736
Represented by:
Cash—held by the entity
–
781
Cash held in the Official Public Account
1,057,736
1,056,955
Total balance carried to the next period
1,057,736
1,057,736
 

Campaign Advertising Account (Departmental)
2007
2006
$
$
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
3,523,862
2,019,086
Appropriation for reporting period
–
–
Costs recovered
–
–
Other receipts
Commissions
2,078,426
2,454,776
GST Credits (FMA s.30A)
–
–
Available for payments
5,602,288
4,473,862
Payments made
950,000
950,000
Cash transferred to OPA
–
–
Balance carried to next period
4,652,288
3,523,862
Represented by:
Cash—held by the entity
–
–
Cash—transferred to the Official Public Account
4,679,015
3,535,751
Add: Receivables—Goods & Services—GST receivable from customers
–
–
Less: Other payables—Net GST payable to ATO
(26,727)
(11,889)
Total balance carried to the next period
4,652,288
3,523,862
 

Media Commissions Account (Administered)
2007
2006
$
$
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
10,729,621
7,151,052
Appropriation for reporting period
–
–
Costs recovered
–
–
Other receipts
Commissions
6,735,499
7,344,326
GST Credits (FMA s.30A)
333,122
376,576
Available for payments
17,798,242
14,871,953
Payments made to suppliers
3,979,206
4,142,332
Cash transferred to OPA
–
–
Balance carried to next period
13,819,036
10,729,621
Represented by:
Cash—held by the entity
–
–
Cash held in the Official Public Account
13,911,911
10,735,833
Add: Receivables—Goods & Services—GST receivable from customers
–
–
Less: Other payables—Net GST payable to ATO
(92,875)
(6,212)
Total balance carried to the next period
13,819,036
10,729,621
 
2007
2006
$
$

Note 22. Remuneration of Auditors
Financial statement audit services are provided free of charge to the department. The fair value of the services provided was:
163,590
147,000
No other services were provided by the Auditor-General.

Note 23. Average Staffing Levels
The average staffing level for the department during the year was:
607
443

Note 24. Compensation and Debt Relief in Special Circumstances
Act of Grace Payments
No payments were made during the reporting period. (2006: No payments made)
–
–
Waivers of Debt
No waivers of amounts owing to the Australian Government were made pursuant to subsection 34(1) of the Financial Management and Accountability Act 1997. (2006: No waivers made)
–
–
Defective Administration Scheme Payments
No payments were made during the reporting period. (2006: No payments made)
–
–
Ex-gratia Payments
No payments were made during the reporting period. (2006: No payments made)
–
–
Section 73 of the Public Service Act 1999 Payments
No payments were made during the reporting period. (2006: 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 2006–07 Budget and the financial year ended 30 June 2005.
Note 25A—Net Cost of Outcome Delivery
 
Outcome 1
TOTAL
 
2007
2006
2007
2006
 
$’000
$’000
$’000
$’000
Expenses
 
Administered
11,894
14,356
11,894
14,356
Departmental
155,076
80,926
155,076
80,926
Total expenses
166,970
95,282
166,970
95,282
Costs recovered from provision of goods and services to the non-government sector
 
 
Administered
–
10
–
10
Departmental
988
195
988
195
Total costs recovered
988
205
988
205
Other external income
 
 
Administered
9,022
7,076
9,022
7,076
Departmental
10,226
4,430
10,226
4,430
Total other external incomes
19,248
11,506
19,248
11,506
Net cost/(contribution) of outcome
146,734
83,571
146,734
83,571

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 1
Output Group 1
Total
 
Output 1.1
 
2007
2006
2007
2006
 
$’000
$’000
$’000
$’000
Departmental expenses
 
 
Employees
10,851
8,419
10,851
8,419
Suppliers
9,162
4,401
9,162
4,401
Depreciation and amortisation
955
964
955
964
Total departmental expenses
20,968
13,784
20,968
13,784
Funded by:
 
 
Revenues from Government
21,329
12,539
21,329
12,539
Sales of goods and services
118
516
118
516
Gains—Resources received free of charge
67
42
67
42
Total departmental income
21,514
13,097
21,514
13,097
Outcome 1
Output Group 2
Output Group 2
Total
 
Output 2.1
 
2007
2006
2007
2006
 
$’000
$’000
$’000
$’000
Departmental expenses
 
 
Employees
8,685
6,648
8,685
6,648
Suppliers
4,178
3,641
4,178
3,641
Depreciation and amortisation
629
665
629
665
Total departmental expenses
13,492
10,954
13,492
10,954
Funded by:
 
 
Revenues from Government
12,711
9,965
12,711
9,965
Sales of goods and services
438
11
438
11
Gains—Resources received free of charge
253
34
253
34
Total departmental income
13,402
10,010
13,402
10,010
 
Note 25B—Major Classes of Departmental Income and Expenses by Output Groups and Outputs (continued)
Outcome 1
Output Group 3
Output Group 3
Output Group 3
Output Group 3
Total
 
Output 3.1
Output 3.2
Output 3.3
 
2007
2006
2007
2006
2007
2006
2007
2006
 
$’000
$’000
$’000
$’000
$’000
$’000
$’000
$’000
Departmental expenses
 
 
 
Employees
2,857
2,534
5,150
4,805
19,279
6,414
27,286
13,753
Suppliers
1,366
1,275
4,766
2,361
53,586
8,830
59,718
12,466
Grants
–
–
2,439
1,920
–
–
2,439
1,920
Depreciation and amortisation
253
341
563
499
1,766
195
2,582
1,035
Total departmental expenses
4,476
4,150
12,918
9,585
74,631
15,439
92,025
29,174
Funded by:
 
 
 
Revenues from Government
4,394
4,076
10,854
8,381
60,723
34,332
75,971
46,789
Sales of goods and services
29
5
435
14
613
178
1,077
197
Gains—Resources received free of charge
10
14
1,023
828
3,968
116
5,001
958
Total departmental income
4,433
4,094
12,312
9,223
65,304
34,626
82,049
47,943

Note 25B—Major Classes of Departmental Income and Expenses by Output Groups and Outputs (continued)
Outcome 1
Output Group 4
Output Group 4
Output Group 4
Output Group 4
Output Group 4
Output Group 4
Output Group 4
 
Output 4.1
Output 4.2
Output 4.3
Output 4.4
Output 4.5
Output 4.6
 
2007
2006
2007
2006
2007
2006
2007
2006
2007
2006
2007
2006
2007
2006
 
$’000
$’000
$’000
$’000
$’000
$’000
$’000
$’000
$’000
$’000
$’000
$’000
$’000
$’000
Departmental expenses
 
 
 
 
 
 
 
Employees
3,997
3,588
5,469
5,169
3,296
3,402
359
341
777
379
2,290
2,190
16,188
15,069
Suppliers
2,634
2,231
2,790
2,751
1,958
1,850
181
187
2,180
1,948
942
896
10,685
9,863
Grants
–
–
–
–
–
–
103
92
–
–
–
–
103
92
Depreciation and amortisation
378
470
496
682
346
473
33
48
171
48
191
269
1,615
1,990
Total departmental expenses
7,009
6,289
8,755
8,602
5,600
5,725
676
668
3,128
2,375
3,423
3,355
28,591
27,014
Funded by:
 
 
 
 
 
 
 
Revenues from Government
6,446
5,956
8,263
8,143
4,983
5,647
812
633
2,616
2,221
2,950
3,095
26,070
25,695
Sales of goods and services
750
29
16
25
506
519
1
1
11
2
6
3
1,290
579
Commissions—Special Accounts
–
–
–
–
2,893
2,202
–
–
–
–
–
–
2,893
2,202
Gains—Resources received free of charge
15
20
32
27
14
19
1
2
7
7
8
10
77
87
Total departmental income
7,211
6,005
8,311
8,196
8,396
8,387
814
636
2,634
2,231
2,964
3,109
30,331
28,563
 
Note 25C—Major Classes of Administered Income and Expenses by Outcomes
Outcome 1
Total Outcome 1
 
2007
2006
 
$’000
$’000
Administered income
 
Commissions—Media Commissions Special Account
8,752
6,779
Sales of goods and services
–
10
Personal benefits—gain on actuarial assessment
270
283
Gains—Assets not previously recognised
–
4
Total administered income
9,022
7,076
Administered expenses
 
Employee benefits
918
869
Suppliers
7,800
10,813
Personal benefits
715
655
Grants
2,302
1,856
Depreciation
155
162
Write down and impairment of assets
4
–
Total administered expenses
11,894
14,356
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Last Updated: 21 January, 2008