National Water Commission
Agency resources and planned
performance
NATIONAL WATER COMMISSION
Section 1: Agency overview and resources ........................................................... 201
1.1
Strategic Direction Statement ....................................................................... 201
1.2
Agency Resource Statement ........................................................................ 203
1.3
Budget Measures .......................................................................................... 205
Section 2: Outcomes and planned performance ................................................... 207
2.1
Outcomes and performance information ...................................................... 207
Section 3: Explanatory tables and budgeted financial statements ..................... 213
3.1
Explanatory tables ........................................................................................ 213
3.2
Budgeted Financial Statements .................................................................... 214
NATIONAL WATER COMMISSION
Section 1: Agency overview and resources
1.1
STRATEGIC DIRECTION STATEMENT
The National Water Commission (NWC) is an independent statutory authority with
two key responsibilities: assessing the implementation and promoting the objectives
and outcomes of the Intergovernmental Agreement on a National Water Initiative
(NWI); and advising on financial assistance to be provided by the Commonwealth
under the Water for the Future Program. The NWC was created as a result of the NWI,
and formally established by the National Water Commission Act 2004 which received
Royal Assent on 17 December 2004.
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.
It will achieve this outcome through:

providing independent policy advice to the Minister for Sustainability,
Environment, Water, Population and Communities, the Council of Australian
Governments (COAG); and national, state and territory governments on the
implementation of the NWI;

reporting to the Commonwealth Parliament, through the Minister for
Sustainability, Environment, Water, Population and Communities, 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; and

supporting projects to improve the capacity to measure, monitor and manage
water resources, improve the knowledge, information and skills available, and
contribute to achieving NWI outcomes through implementing the Raising
National Water Standards (RNWS) program.
Following the COAG meeting in July 2008, the NWC was given the ongoing function
through the Water Act 2007 to audit the effectiveness of the implementation of the
Murray-Darling Basin Plan and associated water resource plans. Funding for this
function has been provided until 2012–13 with future funding for these activities to be
considered in the 2013–14 Budget.
In 2010–11 the NWC continued to develop a draft audit framework in consultation
with the MDBA, the Department of Sustainability, Environment, Water, Population
and Communities (DSEWPaC) and the Basin states. The MDBA is due to publish the
Murray-Darling Basin Plan in 2011–12 and the first audit of the plan is to be completed
by March 2013.
In 2011–12 the NWC will review the draft Basin Plan and relevant water resource
plans, develop the audit work plan and finalise the audit framework. In addition to the
Basin Plan, there are over 27 water resource plans that will also need to be
progressively audited. The Commission’s capacity to undertake these audits will
depend on future funding decisions.
Through funding arrangements with DSEWPaC, the Commission has received
additional resources to assess MDBA’s performance against agreed reform
commitments included in Water Management Partnership Agreements for MurrayDarling Basin States and Territories. The COAG Reform Council delegated this
authority to the Commission in the Agreement on Murray-Darling Basin Reform signed
on 3 July 2008. The NWC completed the first assessment in June 2010 and has
commenced work on the second assessment and report. Current funding
arrangements for this activity are due to cease in 2011–12.
As required by the NWC Act, in 2011 the Commission will complete a comprehensive
review of the NWI, including jurisdictions’ progress in implementing water reform
commitments, and will advise COAG of the outcome. Following this review, the NWC
Act also requires that a review be undertaken, by the end of 2011, of the Commission’s
ongoing role and functions in relation to the management and regulation of Australia’s
water resources. The Minister must cause a copy of the report to be laid before each
House of Parliament within 15 sitting days after the Minister receives the report.
The NWC Act has a sunset clause with a cessation date of 30 June 2012. This clause is
increasingly impacting on the Commission’s operations through staffing and supply
arrangements. These are being managed within the funding provided to the
Commission as identified in these Portfolio Budget Statements.
During the financial year the Commission will be working to complete the many
projects commissioned under the RNWS program, which is currently due to close on
30 June 2012. These projects have already led to improvements in water management
and reform implementation such as: establishing improved data collection processes;
undertaking research into water and environmental impacts; understanding
groundwater resources and the environmental impacts on these resources and their
use; and improving urban and rural water planning processes.
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 2011–12 as at Budget May 2011
Estimate
of prior
year amounts
available in
2011- 12
$'000
O rdina ry a nnua l se rvic e s 1
De pa rtme nta l a ppropria tion
Prior year departmental appropriation 2
Departmental appropriation 3
s31 Relevant agenc y rec eipts 4
Tota l
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
Total
estimate
Ac tual
available
appropriation
2011- 12
$'000
2011- 12
$'000
2010- 11
$'000
4,324
4,324
11,042
470
11, 5 12
4,324
11,042
470
15 , 8 3 6
13,106
464
13 , 5 7 0
-
816
8 16
816
8 16
423
423
4,324
12 , 3 2 8
16 , 6 5 2
13 , 9 9 3
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,324
12 , 3 2 8
16 , 6 5 2
13 , 9 9 3
-
-
-
-
-
-
-
-
4,324
12 , 3 2 8
16 , 6 5 2
13 , 9 9 3
+
Proposed
at Budget
=
5
O the r se rvic e s
Administe re d e xpe nse s
S pe c ific pa yme nts to S ta te s,
ACT, NT a nd loc a l gove rnme nt
Tota l
Ne w a dministe re d e xpe nse s
Tota l
De pa rtme nta l non- ope ra ting
Equity injec tions
Tota l
Administe re d non- ope ra ting
Tota l
Tota l othe r se rvic e s
B
Tota l a va ila ble a nnua l
a ppropria tions
S pe c ia l a ppropria tions
S pe c ia l a ppropria tions limite d
by c rite ria / e ntitle me nt
S pe c ia l a ppropria tions limite d
by a mount
Tota l spe c ia l a ppropria tions
Tota l a ppropria tions e xc luding
S pe c ia l Ac c ounts
C
-
Table 1.1: National Water Commission Resource Statement — Budget
Estimates for 2011-12 as at Budget May 2011 (continued)
Estimate
of prior
year amounts
available in
S pe c ia l Ac c ounts
6
Opening balanc e
Appropriation rec eipts 7
Non- appropriation rec eipts to
Spec ial Ac c ounts 8
Tota l S pe c ia l Ac c ount
D
Proposed
+
at Budget
=
Total
Ac tual
estimate
available
appropriation
2011- 12
$'000
2011- 12
$'000
2011- 12
$'000
2010- 11
$'000
61,810
-
816
61,810
816
122,022
423
6 1, 8 10
6,181
6,997
6,181
68,807
6,099
12 8 , 5 4 4
66,134
19,325
85,459
142,537
-
(816)
(816)
(423)
Tota l re sourc ing
A+B+C+D
Less appropriations drawn from
annual or spec ial appropriations above
and c redited to spec ial ac c ounts
and/or CAC Ac t bodies through
annual appropriations
Tota l ne t re sourc ing for Na tiona l
Wa te r Commisison
6 6 , 13 4
18 , 5 0 9
84,643
14 2 , 114
1
Appropriation Bill (No.1) 2011- 12
2
Estimated adjusted balanc e c arried forward from previous year
3
Inc ludes an amount of $0.27m in 2011- 12 for the Departmental Capital Budget (refer to table 3.2.5 for
further details). For ac c ounting purposes this amount has been designated as 'c ontributions by owners'.
4
s31 Relevant Agenc y rec eipts - estimate
5
Appropriation Bill (No.2) 2011- 12
Estimated opening balanc e for spec ial ac c ounts (less ‘Spec ial Public Money’ held in ac c ounts like
Other Trust Monies ac c ounts (OTM), Servic es for other Government and Non- agenc y Bodies
ac c ounts (SOG), or Servic es for Other Entities and Trust Moneys Spec ial ac c ounts (SOETM)).
For further information on spec ial ac c ounts see Table 3.1.2.
7
Appropriation rec eipts from NWC annual and spec ial appropriations for 2010- 11 and 2011- 12 inc luded above
8
Projec t rec ipts c redited to the spec ial ac c ount - estimate
Reader note: All figures are GST exc lusive.
6
1.3
BUDGET MEASURES
Budget measures relating to the National Water Commission are detailed in Budget
Paper No. 2 and are summarised below.
Table 1.2: National Water Commission 2011–12 Budget measures
Program 2010-11 2011-12 2012-13 2013-14 2014-15
$'000
$'000
$'000
$'000
$'000
Expense m easures
Water for the Future - Driving Reform
in the Murray-Darling Basin reallocation of funds 1
Administered expenses
Departmental expenses
Total
1.1
-
2,725
2,725
3,624
3,624
-
-
-
(42)
(42)
(123)
(123)
(109)
(109)
(131)
(131)
-
2,683
2,683
3,501
3,501
(109)
(109)
(131)
(131)
Savings m easures
Efficiency dividend - temporary
increase in the rate
Departmental expenses
Departmental capital
Total
Total expense m easures
Administered
Departmental
Total
1.1
1. The lead agency for the Reallocation of Driving Reform in the Murray-Darling basin measure is
the Department of Sustainability, Environment, Water, Population and Communities. The full
measure description and package details appear in Budget Paper 2 under the Department of
Sustainability, Environment, Water, Population and Communities portfolio.
Prepared on a Government 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
National Water Commission 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 and independent advice to COAG;

providing advice and recommendations to the Minister for Sustainability,
Environment, Water, Population and Communities on matters of national
significance relating to water;

publicly advocating water reform;

interacting with members of the COAG sub-committee on water to achieve the
NWI; and

providing funding to support projects that improve the capacity to measure,
monitor and manage water resources, and available knowledge, information and
skills.
The ongoing function of auditing the Murray-Darling Basin Plan and associated water
resource plans furthers 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 for Sustainability, Environment, Water, Population
and Communities, and to COAG and Murray-Darling Basin states on the MDBA and
the states’ performance in implementing the Basin Plan. The COAG Reform Council
has also delegated to the Commission assessing the performance of Murray-Darling
Basin state and territory jurisdictions in meeting their reform commitments under the
Water Management Partnership Agreements.
The Commission’s ongoing role and functions are to be reviewed in 2011 with a report
laid before the Parliament. Should the Commission’s term not be extended beyond the
current cessation date in its legislation (30 June 2012) funds made available for the
ongoing function of auditing the Murray-Darling Basin Plan and associated water
resource plans will be reallocated to the successor agency for that function. Similarly,
the assessment of performance against Water Management Partnership Agreements
will need to be delegated to another agency.
The NWC works closely with state and territory governments, COAG, Commonwealth
departments and agencies and the water industry to achieve its objectives.
Outcome Expense and Resource 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)
Other services (Appropriation Bill No. 2)
Special appropriations
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)
1
2
2010-11
2011-12
Estimated
actual
expenses
$'000
Estimated
expenses
423
60,847
816
61,953
13,533
396
11,485
364
75,199
74,618
2010-11
59
2011-12
63
Departmental Appropriation c ombines "Ordinary annual servic es (Appropriation Bill No. 1)" and
"Revenue from independent sourc es (s31)".
2
Expenses not requiring appropriation in the Budget year is made up of Deprec iation Expense,
Amortisation Expense and Audit Fees.
$'000
Contributions to Outcome 1
Program 1.1: Water Reform
Program objectives
To assist with the implementation of the NWI and water reform by:

providing strategic assessments, independent advice, advocacy and
recommendations on 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

providing practical advice, guidance and support by the commissioning of
research and funding projects to facilitate improved water management and
capacity building.
Program expenses
Administered expenditure varies between financial years reflecting the timing of
milestone payments in funding agreements with suppliers and grant recipients
under the RNWS Program. The RNWS program is currently due to end on
30 June 2012. Administered expenditure in 2012-13 therefore only provides for
Commissioners’ remuneration.
Departmental expenses funding for staff and supplier costs for the ongoing function
of auditing the Murray-Darling Basin Plan and associated water resource plans has
been provided only until 2012–13 and therefore there is a material fall in
departmental appropriation identified in the Commission’s budget estimates after
this financial year. Funding in 2013-14 and future years is subject to further
consideration by government.
Under an agreement with DSEWPaC, the Commission will receive departmental
revenue in 2011–12 to meet staff and supplier costs for assessing performance
against NWI outcomes included in Water Management Partnership Agreements by
Murray-Darling Basin States and Territories.
Program Expenses 1.1: Water Reform
2010-11
Revised
budget
$'000
2011-12
Budget
2012-13
Forw ard
year 1
$'000
2013-14
Forw ard
year 2
$'000
2014-15
Forw ard
year 3
$'000
('000)
$'000
Annual administered expenses:
Other
423
816
820
824
828
Less special account
(423)
(816)
(820)
(824)
(828)
Special Account Expenses:
Australian Water Fund
60,847
61,953
820
824
828
Annual departmental expenses:
Employees
7,039
7,682
6,408
5,173
5,328
Suppliers
6,494
3,803
5,672
3,394
3,258
Expenses not requiring appropriation in
the Budget year 1
396
364
254
232
76
Total program expenses
74,776
73,802
13,154
9,623
9,490
1 Expenses not requiring appropriation in the Budget year is made up of Depreciation Expense,
Amortisation Expense, Makegood Expense and Audit Fees.
Program 1.1 Deliverables




Advice and flagship reports on water reform provided;
Assessments completed and advice provided to COAG on the NWI and
Murray-Darling Basin state performance on water reform commitments;
Information and advice provided to governments, stakeholders and
community to inform improved water management; and
Effective administration of the RNWS program.
2010-11
Revised
budget
2011-12
Budget
2012-13
Forw ard
year 1
2013-14
Forw ard
year 2
2014-15
Forw ard
year 3
100
100
100
100
100
-
Yes
-
-
-
Individual projects delivered in
accordance w ith project plan [%]
85
85
na
na
na
Project outcomes disseminated to
target audiences
Yes
Yes
-
-
-
Deliverables
Assessments and reports delivered
in accordance w ith legislative
requirements [%]
Audit framew ork agreed
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 now provides independent advice on the
implementation of water resource plans in the Murray-Darling Basin and has been
delegated under the Murray-Darling Basin Agreement 2008 to undertake an annual
assessment of performance against reform commitments in Water Management
Partnership Agreements.
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
progress against achieving NWI objectives;

Murray-Darling Basin audit framework is finalised and advised to MDBA,
the Minister and Basin states;

Water Management Partnership Agreements (WMPA) assessments
provided as required to the COAG reform council; and

RNWS program addresses water management priorities and delivers
improved knowledge and capacity.
Key Performance
Indicators
Assessment and advice to the
Minister and COAG provide
comprehensive, credible and
independent analysis on w ater
reform
Audit framew ork finalised
WMPA reports delivered as
scheduled
Completed RNWS projects deliver
on planned outcomes [%]
2010-11
Revised
budget
2011-12
Budget
target
2012-13
Forw ard
year 1
2013-14
Forw ard
year 2
2014-15
Forw ard
year 3
Yes
Yes
Yes
Yes
Yes
-
Yes
-
-
-
Yes
Yes
-
-
-
90
90
na
na
na
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 2011-12 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 National Water
Commission.
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
National Water Commission.
Table 3.1.2: Estimates of Special Account Flows and Balances
Outcome
Australian Water Fund
Account (A)
Total Special Accounts
2011-12 Budget estim ate
Total Special Accounts
2010-11 estimate actual
1
Opening
balance
2011-12
2010-11
$'000
Receipts Payments Adjustments
2011-12
2011-12
2011-12
2010-11
2010-11
2010-11
$'000
$'000
$'000
Closing
balance
2011-12
2010-11
$'000
61,810
6,997
(67,926)
-
881
61,810
6,997
(67,926)
-
881
122,022
6,522
(66,734)
-
61,810
(A) = Administered
(D) = Departmental
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.
3.1.3 Australian Government Indigenous Expenditure
The Australian Government Indigenous Statement 2011–12 is not applicable
because the National Water Commission 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 further departmental expenses funding ($2.7 million in 2011-12
and $3.6 million in 2012-13) for the audit of the Murray-Darling Basin Plan and
associated water resource plans. This funding is reflected in the NWC’s resources
tables and financial statements.
Funding beyond 2012–13 for this ongoing function is subject to further consideration
by government in the 2013–14 Budget. The Commission’s departmental financial
statements therefore show a material fall in the level of appropriation and expenditure
in that financial year and the following years to reflection this position.
Departmental revenue includes funds received from DSEWPaC under a memorandum
of understanding to meet the Commission’s costs in undertaking the assessment of
Water Management Partnership Agreements. Under current arrangements, funding
for this activity will cease in 2011–12 and therefore NWC’s resources tables and
financial statements show a reduction in revenue in 2012–13 and later years.
Departmental appropriation available to the NWC was reduced by $42,000 in 2011–12
and a total of $363,000 over the forward estimates period following the Government’s
new budget measure of a temporary increase in the efficiency dividend rate.
The major change in the administered expenses financial statements is the expenditure
of remaining funds available to the Commission for the RNWS Program by
30 June 2012. Administered expenses funding in 2012–13 and later years provides only
for the estimated cost of Commissioners’ remuneration.
Funds for the RNWS program are fully appropriated and held in the Commission’s
special account – the Australian Water Fund Account. The variation in expenditure
between financial years in Table 3.2.7: Schedule of budgeted income and expenses
reflects project milestone payments under contracts or funding agreements.
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
2010-11
$'000
Budget
estimate
2011-12
$'000
Forw ard
estimate
2012-13
$'000
EXPENSES
Employee benefits
Supplier expenses
Depreciation and amortisation
Total expenses
7,039
6,570
320
13,929
7,682
3,879
288
11,849
6,408
5,748
178
12,334
5,173
3,470
156
8,799
5,328
3,334
8,662
LESS:
OWN-SOURCE INCOME
Ow n-source revenue
Other
Total ow n-source revenue
464
464
470
470
38
38
38
38
-
Gains
Other
Total gains
Total ow n-source incom e
76
76
540
76
76
546
76
76
114
76
76
114
76
76
76
Net cost of (contribution by)
services
13,389
11,303
12,220
8,685
8,586
Revenue from Government
13,069
(320)
11,015*
(288)
12,042*
(178)
8,529*
(156)
8,586*
-
(320)
(288)
(178)
(156)
Surplus (Deficit)
Surplus (Deficit) attributable to
the Australian Governm ent
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
-
OTHER COMPREHENSIVE INCOME
Total other com prehensive incom e
Total com prehensive incom e
-
-
-
-
-
Total com prehensive incom e
attributable to the Australian
Governm ent
(320)
(288)
(178)
(156)
Note: Reconciliation of com prehensive incom e attributable to the agency
2010-11
2011-12
2012-13
2013-14
$'000
$'000
$'000
$'000
Total Com prehensive Incom e
(loss) Attributable to the
Australian Governm ent
(320)
(288)
(178)
(156)
plus non-appropriated expenses
depreciation and amortisation expenses
320
Total Com prehensive Incom e
(loss) Attributable to the
agency
Prepared on Australian Accounting Standards basis
288
178
156
-
-
-
-
2014-15
$'000
-
-
Table 3.2.2: Budgeted departmental balance sheet
(as at 30 June)
Estimated
actual
2010-11
$'000
Budget
estimate
2011-12
$'000
Forw ard
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
ASSETS
Financial assets
Cash and cash equivalents
Trade and other receivables
Tax assets
Total financial assets
56
4,360
105
4,521
56
4,352
105
4,513
56
4,382
105
4,543
174
4,251
105
4,530
174
4,251
105
4,530
Non-financial assets
Land and buildings
Property, plant and equipment
Intangibles
Other
Total non-financial assets
Total assets
327
292
86
114
819
5,340
151
249
92
114
606
5,119
31
208
88
114
441
4,984
0
96
88
114
298
4,828
0
96
88
114
298
4,828
318
13
331
318
13
331
318
13
331
318
13
331
318
13
331
-
-
-
-
-
Provisions
Employee provisions
Other
Total provisions
1,362
114
1,476
1,402
114
1,516
1,445
114
1,559
1,445
114
1,559
1,445
114
1,559
Total liabilities
1,807
1,847
1,890
1,890
1,890
Net assets
3,533
3,272
3,094
2,938
2,938
LIABILITIES
Payables
Suppliers
Other
Total payables
Interest bearing liabilities
Total interest bearing liabilities
EQUITY*
Parent entity interest
Contributed equity
Reserves
Retained surplus
Total parent entity interest
1,894
439
1,200
3,533
1,921
439
912
3,272
Attributed to Non-Controlling Interest*
Total non-controlling interest
Total Equity
3,533
3,272
* 'Equity' is the residual interest in assets after deduction of liabilities.
Prepared on Australian Accounting Standards basis
1,921
439
734
3,094
1,921
439
578
2,938
1,921
439
578
2,938
3,094
2,938
2,938
Table 3.2.3: Departmental statement of changes in equity — summary of
movement (Budget year 2011-12)
Retained
Asset
Other Contributed
earnings revaluation reserves
equity/
reserve
capital
$'000
$'000
$'000
$'000
Opening balance as at 1 July 2011
Balance carried forw ard from
previous period
Adjusted opening balance
Total
equity
$'000
1,200
439
-
1,894
3,533
1,200
439
-
1,894
3,533
(288)
-
-
-
(288)
912
439
-
1,894
3,245
912
439
-
1,894
3,245
-
-
-
27
27
27
27
912
439
-
1,921
3,272
912
439
-
1,921
3,272
Com prehensive incom e
Other comprehensive income
Surplus (deficit) for the period
Total comprehensive income
of w hich:
Attributable to the Australian Government
Transactions w ith ow ners
Contributions by owners
Appropriation (equity injection)
Departmental Capital Budget (DCBs)
Sub-total transactions with owners
Estim ated closing balance
as at 30 June 2012
Closing balance attributable to the
Australian Governm ent
Prepared on Australian Accounting Standards basis.
Table 3.2.4: Budgeted departmental statement of cash flows
(for the period ended 30 June)
OPERATING ACTIVITIES
Cash received
Goods and services
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
Estimated
actual
2010-11
$'000
Budget
estimate
2011-12
$'000
Forw ard
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
13,389
464
13,853
11,639
470
12,109
12,381
38
12,419
8,640
38
8,678
8,575
8,575
7,249
6,414
60
13,723
8,101
3,900
60
12,061
6,594
5,765
60
12,419
5,173
3,327
60
8,560
5,328
3,187
60
8,575
130
48
-
118
-
-
-
-
-
-
(167)
(167)
(75)
(75)
-
-
-
(167)
(75)
-
-
-
37
37
27
27
-
-
-
-
-
-
-
27
-
-
-
-
-
118
-
56
56
56
174
-
-
-
-
56
56
174
174
Cash used
Total cash used
Net cash from (used by)
financing activities
37
Net increase (decrease)
in cash held
Cash and cash equivalents at the
beginning of the reporting period
56
Effect of exchange rate movements
on cash and cash equivalents at
the beginning of reporting period
Cash and cash equivalents at the
end of the reporting period
56
Prepared on Australian Accounting Standards basis.
Table 3.2.5: Departmental Capital Budget Statement
Estimated
actual
2010-11
$'000
Budget
estimate
2011-12
$'000
Forw ard
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
CAPITAL APPROPRIATIONS
Capital budget - Bill 1 (DCB)
Total capital appropriations
37
37
27
27
-
-
-
Total new capital appropriations
Represented by:
Purchase of non-financial assets
Total Item s
37
37
27
27
-
-
-
37
27
-
-
-
130
167
48
75
-
-
-
167
75
-
-
-
167
75
-
-
-
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriations 1
Funded internally from
departmental resources 2
TOTAL
RECONCILIATION OF CASH
USED TO ACQUIRE ASSETS
TO ASSET MOVEMENT TABLE
Total purchases
Total cash used to
acquire assets
1
Does not include annual finance lease costs. Include purchase from current and previous
years Departmental Capital Budgets.
2
Includes the follow ing sources of funding:
- annual and prior year appropriations
- donations and contributions
- gifts
- internally developed assets
- s31 relevant agency receipts (for FMA agencies only)
- proceeds from the sale of assets
Prepared on Australian Accounting Standards basis.
Table 3.2.6: Statement of Asset Movements (2011-12)
As a t 1 July 2 0 11
Gross book value
Ac c umulated deprec iation/amortisation
and impairment
O pe ning ne t book ba la nc e
Heritage
and c ultural
assets
$'000
Investment
property
Intangibles
Other
Total
$'000
Other property,
plant and
equipment
$'000
$'000
$'000
$'000
$'000
-
879
556
-
-
329
-
1,764
-
(552)
327
(264)
292
-
-
(243)
86
-
(1,059)
705
Land
Buildings
$'000
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 equity 1
By purc hase - appropriation ordinary
2
annual servic es
Tota l a dditions
-
-
27
-
-
-
-
27
-
5
5
28
55
-
-
15
15
-
48
75
O the r move me nts
Assets held for sale or in a disposal
group held for sale
Deprec iation/amortisation expense
-
(181)
(98)
-
-
-
(288)
-
884
611
-
-
344
-
1,839
-
(733)
15 1
(362)
249
-
-
(252)
92
-
(1,347)
492
As a t 3 0 June 2 0 12
Gross book value
Ac c umulated deprec iation/amortisation
and impairment
Closing ne t book ba la nc e
1
(9)
"Appropriation equity" refers to equity injections or Administered Assets and Liabilities appropriations provided through
Appropriation Bill (No.2) 2011-12, including CDABs.
2
"Appropriation ordinary annual services" refers to funding provided through Appropriation Bill (No.1) 2011-12 for
depreciation / amortisation expenses, DCBs / ACBs or other operational expenses.
Prepared on Australian Accounting Standards basis.
Table 3.2.7: Schedule of budgeted income and expenses administered on behalf of
Government (for the period ended 30 June)
Estimated
actual
2010-11
$'000
Budget
estimate
2011-12
$'000
Forw ard
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
-
-
-
-
-
99
99
-
-
-
-
99
-
-
-
-
Total gains adm inistered
on behalf of Governm ent
-
-
-
-
-
Total incom e adm inistered
on behalf of Governm ent
99
-
-
-
-
816
36,087
25,050
820
-
824
-
828
-
61,953
820
824
828
INCOME ADMINISTERED ON
BEHALF OF GOVERNMENT
Revenue
Taxation revenue
Total taxation revenue
Non-taxation revenue
Other
Total non-taxation revenue
Total revenues adm inistered
on behalf of Governm ent
Gains
EXPENSES ADMINISTERED ON
BEHALF OF GOVERNMENT
Employee benefits
734
Supplier expenses
35,934
Grants
24,278
Total expenses adm inistered
on behalf of Governm ent
60,946
Prepared on Australian Accounting Standards basis.
Table 3.2.8: Schedule of budgeted assets and liabilities administered on behalf of
Government (as at 30 June)
ASSETS ADMINISTERED ON
BEHALF OF GOVERNMENT
Financial assets
Taxation receivables
Receivables
Total financial assets
Estimated
actual
2010-11
$'000
Budget
estimate
2011-12
$'000
Forw ard
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
714
75
789
614
75
689
512
75
587
512
75
587
512
75
587
Non-financial assets
Total non-financial assets
Total assets adm inistered
on behalf of Governm ent
-
-
-
-
-
789
689
587
587
587
LIABILITIES ADMINISTERED ON
BEHALF OF GOVERNMENT
Payables
Suppliers
Grants
Total payables
400
524
924
400
508
908
-
-
-
-
-
-
-
-
114
114
114
114
113
113
113
113
113
113
Total liabilities adm inistered
on behalf of Governm ent
1,038
Prepared on Australian Accounting Standards basis.
1,022
113
113
113
Interest bearing liabilities
Total interest bearing liabilities
Provisions
Employee provisions
Total provisions
Table 3.2.9: Schedule of budgeted administered cash flows
(for the period ended 30 June)
OPERATING ACTIVITIES
Cash received
Total cash received
Cash used
Grant payments
Suppliers
Employees
Total cash used
Net cash from (used by)
operating activities
Estimated
actual
2010-11
$'000
Budget
estimate
2011-12
$'000
Forw ard
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
99
99
-
-
-
-
24,309
35,327
1,197
60,833
25,066
35,863
816
61,745
400
481
820
1,701
824
824
828
828
(60,734)
(61,745)
(1,701)
(824)
(828)
INVESTING ACTIVITIES
Cash received
Total cash received
-
-
-
-
-
Cash used
-
-
-
-
-
Total cash used
Net cash from (used by)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
423
60,311
60,734
816
60,929
61,745
820
881
1,701
824
824
828
828
Cash and cash equivalents at end
of reporting period
Prepared on Australian Accounting Standards basis.
-
-
-
-
investing activities
FINANCING ACTIVITIES
Cash received
Total cash received
Cash used
Total cash used
Net cash from (used by)
financing activities
Net increase (decrease) in
cash held
Cash from Official Public Account for:
- Appropriations
- Special Accounts