Part 3: Fiscal Outlook
Attachment E
SUPPLEMENTARY EXPENSE TABLES AND THE CONTINGENCY RESERVE
Expenses
Table 20 shows estimates of Australian Government general government sector
expenses by function and sub-function for 2003-04 and the forward years.
40
Table 20: Estimates of Australian Government general government sector expenses by function
2003-04
Budget
$m
41
Budget
$m
2005-06
Change
on
MYEFO Budget
$m
%
Budget
$m
2006-07
Change
on
MYEFO Budget
$m
%
Budget
$m
Change
on
MYEFO Budget
$m
%
752
3,407
2,157
2,034
580
751
3,338
2,241
2,024
567
0
-2
4
0
-2
842
3,516
2,252
2,108
596
843
3,612
2,310
2,118
588
0
3
3
0
-1
760
3,749
2,314
2,318
594
768
3,841
2,367
2,349
602
1
2
2
1
1
765
3,722
2,219
2,210
601
773
3,760
2,273
2,265
613
1
1
2
2
2
2,120
13,970
2,353
13,160
31,365
75,455
1,662
2,185
3,549
1,974
2,041
13,936
2,428
13,447
32,155
75,860
1,671
2,242
3,734
2,444
-4
0
3
2
3
1
1
3
5
24
2,186
14,125
2,237
13,928
33,033
79,114
1,632
2,201
3,603
1,831
2,098
13,920
2,251
14,064
33,770
79,388
1,644
2,249
3,881
2,160
-4
-1
1
1
2
0
1
2
8
18
2,197
14,555
2,256
14,776
34,514
82,553
1,598
2,209
3,655
1,598
2,111
14,283
2,237
14,883
35,259
82,779
1,604
2,262
3,941
1,673
-4
-2
-1
1
2
0
0
2
8
5
2,204
15,529
2,259
15,674
36,095
85,922
1,560
2,207
3,715
1,466
2,131
15,162
2,234
15,749
36,819
86,282
1,566
2,256
4,089
1,543
-3
-2
-1
0
2
0
0
2
10
5
1,628
2,272
1,748
2,302
7
1
1,558
2,330
1,756
2,401
13
3
1,404
1,778
1,775
1,849
26
4
1,204
1,667
1,527
1,697
27
2
126
3,381
750
144
3,369
776
14
0
3
130
3,302
749
169
3,306
764
30
0
2
131
3,339
751
169
3,338
771
29
0
3
118
3,416
741
158
3,423
766
34
0
3
Part 3: Fiscal Outlook
General public services
Legislative and executive affairs
Financial and fiscal affairs(a)
Foreign affairs and economic aid
General research
General services
Government superannuation
benefits
Defence
Public order and safety
Education
Health(a)
Social security and welfare(a)
Housing and community amenities
Recreation and culture
Fuel and energy(a)
Agriculture, fisheries and forestry
Mining and mineral resources
(other than fuels), manufacturing
and construction
Transport and communication
Other economic affairs
Tourism and area promotion
Labour and employment affairs
Other economic affairs nec
2004-05
Change
on
MYEFO Budget
$m
%
2003-04
Budget
$m
Other purposes
Public debt interest
Nominal superannuation interest
General purpose inter-government
transactions
Natural disaster relief
Contingency reserve
2004-05
Change
on
MYEFO Budget
$m
%
Budget
$m
2005-06
Change
on
MYEFO Budget
$m
%
Budget
$m
2006-07
Change
on
MYEFO Budget
$m
%
Budget
$m
Change
on
MYEFO Budget
$m
%
4,144
5,209
4,004
4,913
-3
-6
3,949
5,507
3,798
5,248
-4
-5
3,501
5,591
3,447
5,686
-2
2
3,331
5,773
3,366
5,785
1
0
3,641
107
52
3,066
144
-488
-16
35
-1,038
3,399
92
2,301
2,957
92
2,185
-13
0
-5
3,712
92
4,231
3,027
92
4,924
-18
0
16
2,628
92
7,233
2,239
92
8,069
-15
0
12
42
Total expenses
178,031 178,858
0 186,521 187,571
1 194,176 196,039
1 202,351 204,635
1
(a) This table reflects the corrigendum numbers issued on 27 May 2003 due to a misclassification between expense functions in the 2003-04 Budget. The
misclassification affected the Financial and fiscal affairs, Health, Social security and welfare and Fuel and energy functions in this table, but did not affect the
aggregate budget figures.
Part 3: Fiscal Outlook
Table 20: Estimates of Australian Government general government sector expenses by function (continued)
Part 3: Fiscal Outlook
CONTINGENCY RESERVE
The Contingency Reserve is an allowance, included in aggregate expenses figuring, to
reflect anticipated events that cannot be assigned to individual programmes in the
preparation of the Australian Government budget estimates. The reserve is an
estimating device used to ensure that the budget estimates are based on the best
information available at the time of the MYEFO. It is not a general policy reserve.
While the reserve ensures that aggregate estimates are as close as possible to expected
outcomes, it is not appropriated. Allowances that are included in the reserve can only
be drawn upon once they have been appropriated by Parliament.
The Contingency Reserve makes allowance in 2003-04 and the forward years for
anticipated events, including the following:
•
an allowance for the tendency for estimates of expenses for existing government
policy to be revised upwards in the forward years;
•
an allowance for the tendency for the estimates of administered expenses for some
specific agencies or functions to be overstated in the budget year;
•
commercial-in-confidence and national security-in-confidence items that cannot be
disclosed separately;
•
decisions made too late for inclusion against individual agency estimates;
•
the effect on the budget and forward estimates of economic parameter revisions
received late in the process and hence not able to be allocated to individual agencies
or functions; and
•
provision for lapsing programmes and other pressures for funding where the
Government has not yet made a final decision but is reasonably expected to do so.
The contingency reserve also includes expenses associated with the Government’s
major asset sales and associated administration costs.
43