Attachment E
SUPPLEMENTARY EXPENSE AND CAPITAL TABLES AND THE
CONTINGENCY RESERVE
Expenses
Table 20 shows estimates of Australian Government general government expenses by
function and sub-function for 2006-07 and the forward years.
40
Table 20: Estimates of Australian Government general government expenses by function and sub-function
Estimates
2006-07
41
2008-09
Budget
$m
MYEFO
$m
830
4,109
3,293
2,386
639
873
4,649
3,184
2,393
717
5
13
-3
0
12
948
4,076
3,957
2,437
639
993
4,700
3,895
2,438
709
5
15
-2
0
11
777
4,117
4,420
2,446
640
820
4,848
4,357
2,445
690
6
18
-1
0
8
784
4,211
4,525
2,498
653
843
5,008
4,720
2,505
701
8
19
4
0
7
2,551
17,871
3,286
16,633
39,838
91,756
2,790
2,627
4,804
2,300
2,526
17,025
3,393
16,584
39,708
91,349
2,712
2,731
4,935
2,620
-1
-5
3
0
0
0
-3
4
3
14
2,600
17,955
3,326
17,041
41,991
95,807
3,026
2,549
4,958
1,942
2,576
18,300
3,483
16,993
42,003
96,331
3,127
2,692
5,183
1,895
-1
2
5
0
0
1
3
6
5
-2
2,690
18,078
3,370
17,606
43,635
99,991
2,631
2,513
5,290
1,588
2,667
18,713
3,557
17,576
43,631
100,462
2,647
2,630
5,523
1,415
-1
4
6
0
0
0
1
5
4
-11
2,783
19,013
3,450
18,353
45,459
103,788
2,314
2,534
5,304
1,331
2,735
19,021
3,671
18,307
45,428
104,141
2,391
2,608
5,515
1,296
-2
0
6
0
0
0
3
3
4
-3
2,085
3,552
2,122
3,608
2
2
2,030
4,023
2,075
4,083
2
1
2,046
4,166
2,123
4,223
4
1
2,038
2,649
2,109
2,703
3
2
197
4,461
959
201
4,404
1,005
2
-1
5
196
4,416
948
198
4,415
987
1
0
4
126
4,414
957
128
4,531
966
2
3
1
126
4,503
965
131
4,687
966
4
4
0
Budget
$m
MYEFO
$m
Change
on
Budget
%
Budget
$m
2009-10
Change
on
Budget
%
MYEFO
$m
Change
on
Budget
%
Budget
$m
MYEFO
$m
Change
on
Budget
%
Part 3: Fiscal outlook
General public services
Legislative and executive affairs
Financial and fiscal affairs
Foreign affairs and economic aid
General research
General services
Government superannuation
benefits
Defence
Public order and safety
Education
Health
Social security and welfare
Housing and community amenities
Recreation and culture
Fuel and energy
Agriculture, fisheries and forestry
Mining, manufacturing
and construction
Transport and communication
Other economic affairs
Tourism and area promotion
Labour and employment affairs
Other economic affairs nec
Projections
2007-08
Estimates
2006-07
Other purposes
Public debt interest
Nominal superannuation interest
General purpose inter-government
transactions
Natural disaster relief
Contingency reserve
Total expenses
Projections
2007-08
2008-09
Budget
$m
MYEFO
$m
3,514
5,784
3,617
5,725
3
-1
3,447
5,870
3,494
5,869
1
0
3,310
6,077
3,355
6,163
1
1
3,283
6,289
3,333
6,371
2
1
2,617
99
747
2,595
117
386
-1
18
-48
2,671
93
3,611
2,695
93
3,095
1
0
-14
2,624
93
7,303
2,647
93
6,285
1
0
-14
2,547
93
13,099
2,608
93
10,777
2
0
-18
219,730
219,175
0
230,556
232,322
1
240,910
242,493
1
252,592
252,669
0
Budget
$m
MYEFO
$m
Change
on
Budget
%
Budget
$m
2009-10
Change
on
Budget
%
MYEFO
$m
Change
on
Budget
%
Budget
$m
MYEFO
$m
Change
on
Budget
%
Part 3: Fiscal outlook
Table 20: Australian Government expenses by function and sub-function (continued)
42
Part 3: Fiscal outlook
Contingency Reserve
The Contingency Reserve (other purposes function) 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. These allowances are
removed from the reserve and allocated to specific agencies for appropriation and for
outcome reporting closer to the time when they eventuate.
The Contingency Reserve makes allowance in 2006-07 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 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 events and pressures that are reasonably expected to affect the budget
estimates.
43