PORTFOLIO BUDGET STATEMENTS 2012-13
BUDGET RELATED PAPER NO. 1.18
SUSTAINABILITY, ENVIRONMENT, WATER,
POPULATION AND COMMUNITIES PORTFOLIO
NATIONAL WATER COMMISSION (EXTRACTED)
BUDGET INITIATIVES AND EXPLANATIONS OF
APPROPRIATIONS SPECIFIED BY OUTCOMES
AND PROGRAMS BY AGENCY
National Water Commission
Agency resources and planned
performance
NATIONAL WATER COMMISSION
Section 1: Agency overview and resources ........................................................... 211
1.1
Strategic Direction Statement ....................................................................... 211
1.2
Agency Resource Statement ........................................................................ 213
1.3
Budget Measures .......................................................................................... 214
Section 2: Outcomes and planned performance ................................................... 215
2.1
Outcomes and performance information ...................................................... 215
Section 3: Explanatory tables and budgeted financial statements ..................... 221
3.1
Explanatory tables ........................................................................................ 221
3.2
Budgeted Financial Statements .................................................................... 223
NATIONAL WATER COMMISSION
Section 1: Agency overview and resources
1.1
STRATEGIC DIRECTION STATEMENT
The National Water Commission (NWC) is an independent statutory authority whose
key responsibilities are to provide independent assurance of governments’ progress on
water reform and to promote the objectives and outcomes of the Intergovernmental
Agreement on a National Water Initiative (NWI). The NWC was created as a result of
the NWI, and formally established by the National Water Commission Act 2004.
As required by the National Water Commission Act 2004, an independent review of the
NWC was conducted in 2011 and a report tabled in the Parliament in March 2012. In
response to the review, the Government has announced its intention to remove the
30 June 2012 sunset provision for the NWC and confirmed its ongoing role of robust
and transparent oversight of Council of Australian Governments (COAG) water
reform through the NWI.
The National Water Commission Amendment Bill 2012 was introduced to the Parliament
in March 2012. The Bill makes changes to the functions and operations of the NWC,
focussing the NWC on its primary purpose of providing independent assurance of
governments’ progress on water reform.
The NWC has one outcome – Informed decisions by governments on national water
issues, and improved management of Australia’s water resources, through advocacy,
facilitation and independent advice.
In addition to meeting its functional requirements under the National Water Commission
Act 2004 (as amended) the NWC is required under other Commonwealth legislation or
agreements to independently undertake a number of activities and to provide advice
and reports. The NWC has an ongoing function established under the Water Act 2007
to audit the effectiveness of the implementation of the Murray-Darling Basin Plan and
associated water resource plans. The NWC is required to conduct its first audit by
March 2013 and subsequently no later than five years from the conduct of the first
audit. The NWC also has been delegated functions under the Murray-Darling Basin
Agreement 2008 to assess performance against reform commitments in Water
Management Partnership Agreements, and under the Carbon Credits (Carbon Farming
Initiative) Regulations 2011.
The National Water Commission Amendment Bill 2012 closes the Australian Water
Fund Account which has been used to fund projects under the Raising National Water
Standards (RNWS) program. The RNWS program has enabled the NWC to conduct or
support projects to improve the capacity to measure, monitor and manage water
resources, improve the knowledge, information and skills available, and contribute to
the achievement of the NWI outcomes. Unspent funds in the special account as at
30 June 2012 will be returned to the Consolidated Revenue Fund. An administered
appropriation of $3.3 million has been provided in 2012–13 to meet the cost of any
contractual commitment remaining as at 30 June 2012 and some employee liabilities.
In 2012–13 the NWC will continue to deliver its functions while reviewing its
operations following the changes to its legislation and a reduction in its funding. This
will include consultation with COAG and other stakeholders on the development of a
strategic work program. This work will continue into 2013–14 when funding levels are
reduced further.
1.2
AGENCY RESOURCE STATEMENT
Table 1.1 shows the total resources from all sources. The table summarises how
resources will be applied by outcome and by administered and departmental
classification.
Table 1.1: National Water Commission Resource Statement — Budget
Estimates for 2012-13 as at Budget May 2012
Estimate
of prior
year amounts
available in
2012- 13
$'000
O rdina ry a nnua l se rvic e s 1
De pa rtme nta l a ppropria tion
2
Prior year departmental appropriation
Departmental appropriation
s31 Relevant agenc y rec eipts 3
Tota l
5,871
5,871
Administe re d e xpe nse s
Outc ome 1 - Water reform
Tota l
Tota l ordina ry a nnua l se rvic e s
A
Tota l a va ila ble a nnua l
a ppropria tions
Tota l a ppropria tions e xc luding
S pe c ia l Ac c ounts
S pe c ia l Ac c ounts
Opening balanc e 4
Appropriation rec eipts 5
Tota l S pe c ia l Ac c ount
Tota l re sourc ing
A+B
Less appropriations drawn from
annual or spec ial appropriations above
and c redited to spec ial ac c ounts
Tota l ne t re sourc ing for Na tiona l
Wa te r Commission
1
B
+
Proposed
at Budget
Total
estimate
Ac tual
available
appropriation
2012- 13
$'000
2012- 13
$'000
2011- 12
$'000
10,252
10 , 2 5 2
5,871
10,252
16 , 12 3
5,878
11,042
1,000
17 , 9 2 0
3,371
3,371
3,371
3,371
816
8 16
5,871
13 , 6 2 3
19 , 4 9 4
18 , 7 3 6
5,871
13 , 6 2 3
19 , 4 9 4
18 , 7 3 6
5,871
13 , 6 2 3
19 , 4 9 4
17 , 9 2 0
-
-
-
67,542
816
68,358
5,871
13 , 6 2 3
19 , 4 9 4
87,094
-
-
-
5,871
13 , 6 2 3
19 , 4 9 4
Appropriation Bill (No.1) 2012- 13
Estimated adjusted balanc e c arried forward from previous year
3
s31 Relevant Agenc y rec eipts - estimate
4
Estimated opening balanc e for spec ial ac c ount 'Australian Water Fund'
5
Appropriation rec eipts for 2011- 12 inc luded above
Reader note: All figures are GST exc lusive.
2
=
(816)
86,278
1.3
BUDGET MEASURES
Budget measures relating to the NWC are detailed in Budget Paper No. 2 and are
summarised below.
Table 1.2: National Water Commission 2012-13 Budget measures
Program 2011-12
$'000
Savings m easures
Raising National Water Standards
Program and the Australian Water
Fund – termination
1.1
Administered expenses
Departmental expenses
Total
National Water Commission –
continuation
Administered expenses
Departmental expenses
Total
(20,858)
(20,858)
Total capital m easures
Administered
Departmental
Total
-
-
-
-
1.1
Total savings m easures
Administered expenses
Departmental expenses
Total
Capital m easures
National Water Commission ––
continuation
Administered capital
Departmental capital
Total
2012-13 2013-14 2014-15 2015-16
$'000
$'000
$'000
$'000
-
(820)
(1,516)
(2,336)
(824)
(433)
(1,257)
(828)
(351)
(1,179)
(860)
(295)
(1,155)
(20,858)
(20,858)
(820)
(1,516)
(2,336)
(824)
(433)
(1,257)
(828)
(351)
(1,179)
(860)
(295)
(1,155)
-
-
1,238
1,238
-
-
-
-
1,238
1,238
-
-
1.1
-
Prepared on a Governm ent Finance Statistics (fiscal) basis
-
-
Section 2: Outcomes and planned performance
2.1
OUTCOMES AND PERFORMANCE INFORMATION
Government outcomes are the intended results, impacts or consequences of actions by
the Government on the Australian community. Commonwealth programs are the
primary vehicle by which government agencies achieve the intended results of their
outcome statements. Agencies are required to identify the programs which contribute
to Government outcomes over the Budget and forward years.
Each outcome is described below together with its related programs, specifying the
performance indicators and targets used to assess and monitor the performance of the
NWC in achieving Government outcomes.
Outcome 1: Informed decisions by governments on national water issues, and
improved management of Australia’s water resources, through advocacy,
facilitation and independent advice.
Outcome 1 Strategy
The outcome will be achieved through:




providing strategic assessments, independent advice and recommendations to
the COAG; the Minister, and national, state and territory governments on the
implementation of the NWI;
reporting to the Commonwealth Parliament, through the Minister; and to state
and territory governments on the performance of the Murray-Darling Basin
Authority (MDBA) and Murray-Darling Basin states in implementing the MurrayDarling Basin Plan and associated water resource plans;
conducting assessment and monitoring of water reform issues, including
identifying priority and emerging issues that impact on the sustainability and use
of Australia’s water resources; and
consulting with COAG, jurisdictions and other stakeholders to identify
priorities for water reform.
Following proposed changes to the NWC’s enabling legislation through the National
Water Commission Amendment Bill 2012 the Commission will consult with COAG and
other stakeholders and establish a program of priority assessment, monitoring and
review so as to ensure the NWC’s work delivers the best outcome for water reform.
The ongoing function of auditing the Murray-Darling Basin Plan and associated water
resource plans will also further the NWC’s role in providing independent advice on
water management matters. This function requires the NWC to report to the
Commonwealth Parliament, through the Minister, and to COAG and Murray-Darling
Basin states on the MDBA, and the states’ performance in implementing the Basin
Plan.
As required by the National Water Commission Act 2004 (as amended), the NWC will
each three years undertake an assessment and report to COAG on jurisdictions’
performance in meeting NWI commitments. The first such triennial assessment is due
to provided by the end of 2014.
Outcome Expense Statement
Table 2.1 provides an overview of the total expenses for Outcome 1 by program.
Table 2.1: Budgeted Expenses for Outcome 1
Outcom e 1: Inform ed decisions by governm ents on
national w ater issues, and im proved m anagem ent of
Australia's w ater resources through advocacy,
facilitation and independent advice
Program 1.1:Water Reform
Administered expenses
Ordinary annual services (Appropriation Bill No. 1)
Less: special account
Special Accounts
Departmental expenses
Departmental appropriation 1
Special appropriations
Special Accounts
Expenses not requiring appropriation in the Budget year
Total expenses for Outcom e 1
Average Staffing Level (num ber)
2
2011-12
2012-13
Estimated
actual
expenses
Estimated
expenses
$'000
$'000
816
(816)
37,724
3,371
-
12,015
364
10,252
254
50,103
13,877
2011-12
63
2012-13
44
1
Departmental Appropriation c ombines "Ordinary annual servic es (Appropriation Bill No. 1)" and
"Revenue from independent sourc es (s31)". In addition a c apital budget appropriation of $27,000 will
be rec eived in 2011- 12.
2
Expenses not requiring appropriation in the Budget year is made up of Deprec iation Expense,
Amortisation Expense and Audit Fees.
Contributions to Outcome 1
Program 1.1: Water Reform
Program objectives
To assist with the implementation of the NWI and water reform by:

assessing, monitoring and providing advice and recommendations on
priority national issues related to water management in Australia and on
progress in implementing the NWI;

independently assessing and reporting on the effectiveness of the
implementation of the Murray-Darling Basin Plan and associated water resource
plans; and

working with COAG and other stakeholders to facilitate improvements in
water management throughout Australia.
Program expenses
The level of Departmental expenses funding for staff and supplier costs has been
reduced in 2012-13 and will be further reduced from 2013-14 from the level of
funding previously indicated in the forward estimates.
The Australian Water Fund special account will be closed on 30 June 2012 and
unspent funds will be returned to the Consolidated Revenue Fund. A small
Administered appropriation will be provided in 2012–13 to meet the cost of any
projects not complete at 30 June 2012 and to meet employee provision expenses.
Future costs for Commissioner remuneration will be met from Departmental
appropriation.
Program 1.1 Expenses: Water Reform
('000)
Annual administered expenses:
Other
Less: special account
Special Account Expenses:
Australian Water Fund
Annual departmental expenses:
Employees
Suppliers
Expenses not requiring appropriation in
the Budget year 1
Total program expenses
1
2011-12
Revised
budget
$'000
2012-13
Budget
$'000
2013-14
Forw ard
year 1
$'000
2014-15
Forw ard
year 2
$'000
2015-16
Forw ard
year 3
$'000
816
(816)
3,371
-
-
-
-
37,724
-
-
-
-
8,212
3,803
6,104
4,148
5,382
2,539
5,417
2,595
5,479
2,671
364
50,103
254
13,877
232
8,153
323
8,335
323
8,473
Expenses not requiring appropriation in the Budget year is made up of Depreciation Expense,
Amortisation Expense and Audit Fees
Program 1.1 Deliverables

Audits, assessments and monitoring activities on priority national issues
related to water management in Australia and on progress in implementing the
NWI.

An audit of the MDBA, Murray-Darling Basin states and other relevant
entities implementation of the Murray-Darling Basin Plan and associated water
resource plans, tabled in the Parliament.

Information and advice to governments, stakeholders and the community to
inform improved water management.

Administration of the delivery of outcomes and closure of any RNWS
projects not complete as at 30 June 2012.
2011-12
Revised
budget
2012-13
Budget
2013-14
Forw ard
year 1
2014-15
Forw ard
year 2
2015-16
Forw ard
year 3
Assessment of progress of parties
tow ards addressing the objectives and
outcomes of the NWI
Yes
-
-
Yes
-
Assessments of other matters relating to
the NWI conducted
Yes
Yes
Yes
Yes
Yes
Monitoring conducted of areas that are
significant to the NWI
Yes
Yes
Yes
Yes
Yes
Studies and analysis undertaken and
advice provided at the request of the
Minister or COAG
Yes
Yes
Yes
Yes
Yes
Murray-Darling Basin audit completed
and report tabled
-
Yes
-
-
-
Individual RNWS projects completed [%]
90
100
-
-
-
Project outcomes disseminated to target
audiences
Yes
Yes
-
-
-
Deliverables
Program 1.1 Key Performance Indicators
The NWC was established to assist with the implementation of the NWI, and to
undertake activities that promote the objectives and outcomes of the NWI. The
NWC provides advice and makes recommendations to the Minister and COAG on
matters of national significance relating to water. Following commencement of the
Water Act 2007, the NWC also provides independent advice on the implementation
of water resource plans in the Murray-Darling Basin.
The following indicators best demonstrate the performance of the NWC in meeting
its objectives:

Strategic assessments and advice provided to the Minister and COAG on
national water reform issues;

Murray-Darling Basin audit is undertaken and tabled in the Parliament; and

Any RNWS projects not completed by 30 June 2012 are completed in 2012–
13.
Key Performance
Indicators
Assessments and advice to the Minister
and COAG provide credible and
independent analysis on w ater reform
2011-12
Revised
budget
2012-13
Budget
target
2013-14
Forw ard
year 1
2014-15
Forw ard
year 2
2015-16
Forw ard
year 3
Yes
Yes
Yes
Yes
Yes
-
Yes
-
-
-
na
na
na
Audit completed as required by the
Water Act 2007
Completed RNWS projects deliver on
planned outcome [%]
90
90
Section 3: Explanatory tables and budgeted financial
statements
Section 3 presents explanatory tables and budgeted financial statements which provide
a comprehensive snapshot of agency finances for the 2012-13 budget year. It explains
how Budget plans are incorporated into the financial statements and provides further
details of the reconciliation between appropriations and program expenses,
movements in administered funds, special accounts and government Indigenous
expenditure.
3.1
EXPLANATORY TABLES
3.1.1 Movement of administered funds between years
There are no movement of administered funds between years for the NWC.
3.1.2 Special Accounts
Special Accounts provide a means to set aside and record amounts used for specified
purposes. Special Accounts can be created by a Finance Minister’s Determination
under the FMA Act or under separate enabling legislation. Table 3.1.2 shows the
expected additions (receipts) and reductions (payments) for each account used by the
NWC.
Table 3.1.2: Estimates of Special Account Flows and Balances
Outcome
Australian Water Fund
Account1 (A)
Total Special Accounts
2012-13 Budget estim ate
Total Special Accounts
2011-12 estimate actual
1
1
Opening
balance
2012-13
2011-12
$'000
Receipts Payments Adjustments
2012-13
2012-13
2012-13
2011-12
2011-12
2011-12
$'000
$'000
$'000
-
-
67,542
816
-
-
67,542
816
(37,986)
(37,986)
Closing
balance
2012-13
2011-12
$'000
(30,372)
(30,372)
The Adjustments figure is the estimate of funds to be repaid to Consolidated Revenue on the
closure of the special account on 30 June 2012
(A) = Administered
-
The purpose of the Australian Water Fund Account is to provide financial assistance to
projects related to Australia’s water resources; pay costs, expenses and other
obligations incurred by the NWC in the performance of its functions; and to pay
Commissioners’ remuneration. The Australian Water Fund Account will close on
30 June 2012 with unspent funds being returned to the Consolidated Revenue Fund.
3.1.3 Australian Government Indigenous Expenditure
The Australian Government Indigenous Statement 2012-13 is not applicable
because the NWC has no Indigenous specific expenses.
3.2
BUDGETED FINANCIAL STATEMENTS
3.2.1 Differences in agency resourcing and financial statements
There are no differences between the resource information presented in the Budget
Papers and the Portfolio Budget Statements as a result of differences between
Australian Accounting Standards (AAS) and Government Financial Statistics (GSF).
3.2.2 Analysis of budgeted financial statements
The NWC will receive reduced Departmental funding in 2012–13 and from 2013–14
over that included in the previous forward estimates following a review of the NWC
and the Government’s decision on funding levels.
Departmental appropriation provided in 2012–13 will enable the NWC to deliver on
key deliverables already underway and transition to a lower funding base from
2013–14. Staffing levels are expected to reduce from the estimated 63 ASL in 2011–12 to
44 ASL in 2012–13 and 38 ASL in 2013–14.
The Australian Water Fund special account will close on 30 June 2012 with unspent
funds being returned to the Consolidated Revenue Fund. Administered appropriation
will be provided in 2012–13 to meet commitments for expenditure on projects not
completed by 30 June 2012 and to allow for the costs of employee provisions. Chief
Executive and Commissioners’ remuneration previously funded from Administered
appropriation will be provided as Departmental appropriation and therefore there is
no provision for Administered funding beyond 2012–13.
A capital injection of $1.2 million will be provided in 2013–14 to meet capital
expenditure associated with relocating office accommodation due to the reduction in
staff numbers and a ceasing of the current leasing agreement.
3.2.3 Budgeted financial statements tables
Table 3.2.1 Comprehensive Income Statement (Showing Net Cost of
Services)
(for the period ended 30 June)
Estimated
actual
2011-12
$'000
Budget
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
EXPENSES
Employee benefits
Suppliers
Depreciation and amortisation
Total expenses
8,212
3,879
288
12,379
6,104
4,224
178
10,506
5,382
2,615
156
8,153
5,417
2,671
247
8,335
5,479
2,747
247
8,473
LESS:
OWN-SOURCE INCOME
Ow n-source revenue
Other
Total ow n-source revenue
1,000
1,000
-
-
-
-
Gains
Other
Total gains
Total ow n-source incom e
76
76
1,076
76
76
76
76
76
76
76
76
76
76
76
76
Net cost of (contribution by)
services
11,303
10,430
8,077
8,259
8,397
Revenue from Government
11,015 *
10,252 *
7,921 *
8,012 *
8,150
Surplus (Deficit) attributable to
the Australian Governm ent
(288)
(178)
(156)
(247)
(247)
Total com prehensive incom e (loss)
(288)
(178)
(156)
(247)
(247)
Total com prehensive incom e (loss)
attributable to the Australian
Governm ent
(288)
(178)
(156)
(247)
(247)
2013-14
$'000
2014-15
$'000
2015-16
$'000
Note: Im pact of Net Cash Apppropriation Arrangem ents
2011-12
2012-13
$'000
$'000
Total Com prehensive Incom e
(loss) less depreciation/am ortisation
expenses previously funded through
revenue appropriations.
plus depreciation/amortisation expenses
previously funded through revenue
appropriations 1
288
178
-
-
-
156
247
247
Total Com prehensive Incom e
(loss) - as per the Statem ent of
Com prehensive Incom e
(288)
(178)
(156)
(247)
(247)
1
From 2010-11, the Government introduced net cash appropriation arrangements w here Bill 1
revenue appropriations for the depreciation/amortisation expenses of FMA Act agencies w ere
replaced w ith a separate capital budget (the Departmental Capital Budget, or DCB) provided through
Bill 1 equity appropriations. For information regarding DCBs, please refer to Table 3.2.5
Departmental Capital Budget Statement.
Table 3.2.2: Budgeted departmental balance sheet
(as at 30 June)
Estimated
actual
2011-12
$'000
Budget
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
ASSETS
Financial assets
Cash and cash equivalents
Trade and other receivables
Tax assets
Total financial assets
47
5,735
92
5,874
47
5,431
92
5,570
165
5,034
92
5,291
165
4,934
92
5,191
165
4,834
92
5,091
Non-financial assets
Land and buildings
Property, plant and equipment
Intangibles
Other non-financial assets
Total non-financial assets
Total assets
234
81
89
50
454
6,328
114
123
162
50
449
6,019
1,233
337
197
50
1,817
7,108
1,011
377
232
50
1,670
6,861
789
417
267
50
1,523
6,614
324
38
362
324
38
362
324
38
362
324
38
362
324
38
362
Provisions
Employee provisions
Other provisions
Total provisions
1,826
141
1,967
1,695
141
1,836
1,702
141
1,843
1,702
141
1,843
1,702
141
1,843
Total liabilities
2,329
2,198
2,205
2,205
2,205
Net assets
3,999
3,821
4,903
4,656
4,409
EQUITY*
Parent entity interest
Contributed equity
Reserves
Retained surplus
(accumulated deficit)
Total parent entity interest
1,921
595
1,483
1,921
595
1,305
3,159
595
1,149
3,159
595
902
3,159
595
655
3,999
3,821
4,903
4,656
4,409
Total Equity
3,999
3,821
4,903
4,656
4,409
LIABILITIES
Payables
Suppliers
Other payables
Total payables
Table 3.2.3: Departmental statement of changes in equity — summary of
movement (Budget year 2012-13)
Retained
Asset
Other Contributed
earnings revaluation reserves
equity/
reserve
capital
$'000
$'000
$'000
$'000
Opening balance as at 1 July 2012
Balance carried forw ard from
previous period
Adjusted opening balance
Total
equity
$'000
1,483
1,483
595
595
-
1,921
1,921
3,999
3,999
(178)
-
-
-
(178)
(178)
-
-
-
(178)
1,305
595
-
1,921
3,821
1,305
595
-
1,921
3,821
1,305
595
-
1,921
3,821
Com prehensive incom e
Surplus (deficit) for the period
Total comprehensive income
of w hich:
Attributable to the Australian Government
Estim ated closing balance
as at 30 June 2013
Closing balance attributable to the
Australian Governm ent
Table 3.2.4: Budgeted departmental statement of cash flows
(for the period ended 30 June)
OPERATING ACTIVITIES
Cash received
Appropriations
Other
Total cash received
Cash used
Employees
Suppliers
Other
Total cash used
Net cash from (used by)
operating activities
INVESTING ACTIVITIES
Cash received
Total cash received
Cash used
Purchase of property, plant
and equipment
Total cash used
Net cash from (used by)
investing activities
FINANCING ACTIVITIES
Cash received
Contributed equity
Total cash received
Cash used
Total cash used
Net cash from (used by)
financing activities
Net increase (decrease)
in cash held
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the
end of the reporting period
Estimated
actual
2011-12
$'000
Budget
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
11,693
1,349
13,042
10,794
232
11,026
8,194
8,194
8,112
8,112
8,250
8,250
8,631
4,288
60
12,979
6,290
4,516
60
10,866
5,382
2,421
7,803
5,417
2,595
8,012
5,479
2,671
8,150
63
160
391
100
100
-
-
-
-
-
(90)
(90)
(160)
(160)
(1,511)
(1,511)
(100)
(100)
(100)
(100)
(90)
(160)
(1,511)
(100)
(100)
27
27
-
1,238
1,238
-
-
-
-
-
-
-
27
-
1,238
-
-
-
-
118
-
-
47
47
47
165
165
47
47
165
165
165
Table 3.2.5: Departmental Capital Budget Statement
Estimated
actual
2011-12
$'000
Budget
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
NEW CAPITAL APPROPRIATIONS
Capital budget - Bill 1 (DCB)
Equity injections - Bill 2
Total new capital appropriations
27
27
-
1,238
1,238
-
-
Provided for:
Purchase of non-financial assets
Total Item s
27
27
-
1,238
1,238
-
-
-
-
1,238
-
-
27
-
-
-
-
63
90
160
160
273
1,511
100
100
100
100
90
160
1,511
100
100
90
160
1,511
100
100
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriations
1
Funded by capital appropriation - DCB
Funded internally from
departmental resources 3
TOTAL
RECONCILIATION OF CASH
USED TO ACQUIRE ASSETS
TO ASSET MOVEMENT TABLE
Total purchases
Total cash used to
acquire assets
2
1
Includes both current and prior Bill 2/4/6 appropriations and special capital appropriations
2
Does not include annual finance lease costs. Include purchases from current and previous
years' Departmental Capital Budgets (DCBs).
Funding source includes current and prior year Bill 1/3/5 appropriations (excluding amounts
from the DCB).
3
Table 3.2.6: Statement of Asset Movements (2012-13)
Land
Buildings
Other
property,
plant and
equipment
$'000
$'000
$'000
Heritage
and Investment
c ultural
property
$'000
$'000
Computer L&B, IP&E
held for
software
sale
and
intangibles
$'000
$'000
Other
Total
$'000
$'000
As a t 1 July 2 0 12
Gross book value
Ac c umulated deprec iation/amortisation
and impairment
O pe ning ne t book ba la nc e
-
415
179
-
-
333
-
-
927
-
(181)
234
(98)
81
-
-
(244)
89
-
-
(523)
404
CAP ITAL AS S ET ADDITIO NS
Estima te d e xpe nditure on
ne w or re pla c e me nt a sse ts
By purc hase - appropriation ordinary
annual servic es 1
Tota l a dditions
-
83
83
-
-
77
77
--
-
160
16 0
O the r move me nts
Deprec iation/amortisation expense
Other movements
Tota l othe r move me nts
-
(120)
(12 0 )
(41)
(4 1)
-
-
-
-
(178)
13
(16 5 )
-
415
262
-
-
423
-
-
1,100
-
(301)
114
(139)
12 3
-
-
(261)
16 2
-
-
(701)
399
As a t 3 0 June 2 0 13
Gross book value
Ac c umulated deprec iation/amortisation
and impairment
Closing ne t book ba la nc e
1
-
(17)
13
(4 )
"Appropriation ordinary annual services" refers to funding provided through Appropriation Bill (No.1) 2012-13 for depreciation / amortisation
expenses, DCBs or other operational expenses.
Table 3.2.7: Schedule of budgeted income and expenses administered on behalf of
Government (for the period ended 30 June)
Estimated
actual
2011-12
$'000
Budget
estimate
2012-13
$'000
816
11,858
25,050
30
3,341
-
-
-
-
37,724
3,371
-
-
-
-
-
-
-
-
37,724
3,371
-
-
-
Surplus (Deficit)
(37,724)
(3,371)
-
-
-
Total com prehensive incom e (loss)
(37,724)
(3,371)
-
-
-
EXPENSES ADMINISTERED ON
BEHALF OF GOVERNMENT
Employee benefits
Suppliers
Grants
Total expenses adm inistered
on behalf of Governm ent
LESS:
OWN-SOURCE INCOME
Total ow n-sourced incom e
adm inistered on behalf of
Governm ent
Net Cost of (contribution by)
services
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Table 3.2.8: Schedule of budgeted assets and liabilities administered on behalf of
Government (as at 30 June)
Estimated
actual
2011-12
$'000
Budget
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
ASSETS
Financial assets
Taxation receivables
Total financial assets
300
300
-
-
-
-
Total assets adm inistered
on behalf of Governm ent
300
-
-
-
-
73
73
-
-
-
-
73
-
-
-
-
227
-
-
-
-
LIABILITIES
Provisions
Employee provisions
Total provisions
Total liabilities adm inistered
on behalf of Governm ent
Net assets/(liabilities)
Table 3.2.9: Schedule of budgeted administered cash flows
(for the period ended 30 June)
Estimated
actual
2011-12
$'000
OPERATING ACTIVITIES
Cash received
Total cash received
Cash used
Grant
Suppliers
Cash to the Official Public Account
Employees
Total cash used
Net cash from (used by)
operating activities
Net increase (decrease) in
cash held
Cash and cash equivalents at
beginning of reporting period
Cash from Official Public Account for:
- Appropriations
- Special Accounts
Cash and cash equivalents at end
of reporting period
Budget
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
-
-
-
-
-
25,050
8,749
3,371
816
37,986
3,371
3,371
-
-
-
(37,986)
(3,371)
-
-
-
(37,986)
(3,371)
-
-
-
45
-
-
-
-
816
37,125
37,986
3,371
3,371
-
-
-
-
-
-
-
-
-
-
-