Portfolio Additional
Estimates Statements 2014-15
Environment Portfolio
Explanations of Additional Estimates 2014-15
© Commonwealth of Australia 2015
ISBN 978-1-921733-98-7
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Department of the Environment on 02 6274 2426.
GREG HUNT
PARLIAMENT HOUSE
CANBERRA 2600
President of the Senate
Australian Senate
Parliament House
CANBERRA ACT 2600
Speaker
House of Representatives
Parliament House
CANBERRA ACT 2600
Dear Mr President
Dear Madam Speaker
I hereby submit Portfolio Additional Estimates Statements in support of the
2014-15 Additional Estimates for the Environment Portfolio.
These statements have been developed, and are submitted to the Parliament, as a
statement on the funding requirements being sought for the Portfolio.
I present these statements by virtue of my ministerial responsibility for accountability
to the Parliament and, through it, the public.
Yours sincerely
Greg Hunt
iii
Abbreviations and conventions
The following notations may be used:
NEC/nec
not elsewhere classified
-
nil
..
not zero, but rounded to zero
na
not applicable (unless otherwise specified)
nfp
not for publication
$m
$ million
Figures in tables and in the text may be rounded. Figures in text are generally rounded
to one decimal place, whereas figures in tables are generally rounded to the nearest
thousand. Discrepancies in tables between totals and sums of components are due to
rounding.
ENQUIRIES
Should you have any enquiries regarding this publication please contact
Lily Viertmann, Chief Finance Officer in the Department of the Environment on
(02) 6274 1812.
A copy of this document can be located on the Australian Government Budget website
at: http://www.budget.gov.au.
iv
USER GUIDE
TO THE
PORTFOLIO ADDITIONAL
ESTIMATE STATEMENTS
USER GUIDE
The purpose of the Portfolio Additional Estimates Statements (PAES), like that of the
Portfolio Budget Statements (PB Statements), is to inform Senators and Members of
Parliament of the proposed allocation of resources to Government outcomes by entities
within the portfolio. The focus of the PAES differs from the PB Statements in one
important aspect. While the PAES include an Entity Resource Statement to inform
Parliament of the revised estimate of the total resources available to an entity, the focus
of the PAES is on explaining the changes in resourcing by outcome(s) since the Budget.
As such, the PAES provides information on new measures and their impact on the
financial and/or non-financial planned performance of programmes supporting those
outcomes.
The PAES facilitate understanding of the proposed appropriations in Appropriation
Bills (Nos. 3 and 4) 2014-15. In this sense the PAES is declared by the Additional
Estimates Appropriation Bills to be a ‘relevant document’ to the interpretation of the
Bills according to section 15AB of the Acts Interpretation Act 1901.
Whereas the Mid-Year Economic and Fiscal Outlook (MYEFO) 2014-15 is a mid-year
budget report which provides updated information to allow the assessment of the
Government’s fiscal performance against its fiscal strategy, the PAES update the most
recent budget appropriations for entities within the portfolio.
vii
User Guide
Structure of the Portfolio Additional Estimates Statements
The PAES are presented in three parts with subsections.
User Guide
Provides a brief introduction explaining the purpose of the PAES.
Portfolio Overview
Provides an overview of the portfolio, including a chart that outlines the outcomes for entities
in the portfolio.
Entity Additional Estimates Statements
A statement (under the name of the entity) for each entity affected by Additional Estimates.
Section 1: Entity
Overview and Resources
This section details the total resources available to an entity, the
impact of any measures since Budget, and impact on
Appropriation Bills Nos. 3 and 4.
Section 2: Revisions to
Outcomes and Planned
Performance
This section details changes to Government outcomes and/or
changes to the planned performance of entity programmes.
Section 3: Explanatory
Tables and Budgeted
Financial Statements
This section contains updated explanatory tables on special
account flows and staffing levels and revisions to the budgeted
financial statements.
Glossary
Explains key terms relevant to the Portfolio.
Index (Optional)
Alphabetical guide to the Statements
viii
CONTENTS
Portfolio Overview......................................................................................................... 3
Department of the Environment .................................................................................. 9
Great Barrier Reef Marine Park Authority ................................................................. 63
ix
PORTFOLIO OVERVIEW
PORTFOLIO OVERVIEW
Since the 2014-15 Budget, there have been no changes to portfolio responsibilities. A
full outline of the Environment Portfolio Overview can be found in the 2014-15
Portfolio Budget Statements.
Climate Change Authority
On 30 October 2014, the Government announced that it would not proceed with the
abolition of the Climate Change Authority for the life of the 44 th Parliament. The
Minister for the Environment has requested that the Climate Change Authority
undertakes a Special Review under Part 3 of the Climate Change Authority Act 2011, to
be published by 30 June 2016.
National Water Commission
In the 2014-15 Budget, the Government announced its intention to cease the operations
of the National Water Commission from 1 January 2015. The Government has
introduced legislation to repeal the National Water Commission Act 2004, which is
intended to be considered by the Senate in the Autumn sitting period.
3
Portfolio Overview
Figure 1: Environment Portfolio Structure and Outcomes
Minister for the Environment
The Honourable Greg Hunt MP
Parliamentary Secretary to the Minister for the Environment
The Honourable Bob Baldwin MP
Department of the Environment
Portfolio Secretary - Dr Gordon de Brouwer
Outcome 1: Conserve, protect and sustainably manage Australia's biodiversity, ecosystems,
environment and heritage through research, information management, supporting natural resource
management, establishing and managing Commonwealth protected areas, and reducing and
regulating the use of pollutants and hazardous substances.
Outcome 2: Reduce Australia's greenhouse gas emissions, adapt to the impacts of climate change
and contribute to the negotiation of an effective global solution to climate change, through developing
and implementing a national response to climate change.
Outcome 3: Advancement of Australia's strategic, scientific, environmental and economic interests
in the Antarctic region by protecting, administering and researching the region.
Outcome 4: Improve the health of rivers and freshwater ecosystems and water use efficiency
through implementing water reforms, and ensuring enhanced sustainability, efficiency and
productivity in the management and use of water resources.
Bureau of Meteorology
Director - Dr Rob Vertessy
Outcome: Informed safety, security, and economic decisions by governments, industry, and the
community through the provision of information, forecasts, services and research relating to weather,
climate and water.
Clean Energy Regulator
Chief Executive Officer - Ms Chloe Munro
Outcome: Contribute to a reduction in Australia's net greenhouse gas emissions, including through
the administration of market based mechanisms that incentivise reduction in emissions and the
promotion of additional renewable electricity generation.
Climate Change Authority
Chief Executive Officer - Ms Anthea Harris
Outcome: Provide expert advice to the Australian Government on climate change mitigation
initiatives, including the level of carbon pollution caps, the carbon price mechanism, the Renewable
Energy Target and progress in achieving Australia's emissions reduction targets, through conducting
periodic reviews and undertaking climate change research.
Director of National Parkes
Director - Ms Sally Barnes
Outcome: Conservation and appreciation of Commonwealth reserves through the provision of safe
visitor access, the control of invasive species and working with stakeholders and neighbours.
Great Barrier Reef Marine Park Authority
Chairperson - Dr Russell Reichelt
Outcome: The long-term protection, ecologically sustainable use, understanding and enjoyment of
the Great Barrier Reef for all Australians and the international community through the care and
development of the Marine Park.
Murray-Darling Basin Authority
Chief Executive Officer - Dr Rhondda Dickson
Outcome: Equitable and sustainable use of the Murray-Darling Basin by governments and the
community including through development and implementation of a Basin Plan, operation of the
River Murray system, shared natural resource management programs, research, information and
advice.
National Water Commission
Acting Chief Executive Officer - Mr Richard McLoughlin
Outcome: Informed decisions by governments on national water issues, and improved management
of Australia's water resources, through advocacy, facilitation and independent advice.
Sydney Harbour Federation Trust
Executive Director - Mr Geoff Bailey
Outcome: Enhance appreciation and understanding of the natural and cultural values of Sydney for
all visitors, through the remediation, conservation and adaptive re-use of, and access to, Trust lands
on Sydney Harbour.
4
Portfolio Overview
Portfolio Resources
Table 1 shows for those entities reporting in the PAES the additional resources
provided to the portfolio in the 2014-15 Budget year, by entity.
Table 1: Portfolio Resources 2014-15
Appropriation
Bill No. 3
Bill No. 4
$m
$m
Departm ent of the
Environm ent
Administered appropriations
Departmental appropriations
Total:
Great Barrier Reef Marine
Park Authority
Administered appropriations
Departmental appropriations
Total:
Special
$m
Receipts
Total
$m
$m
1.465
-
-
-
1.465
1.465
0.413
-
-
-
0.413
0.413
Portfolio total
1.878
Resources available w ithin portfolio:
5
1.878
ENTITY ADDITIONAL ESTIMATES
STATEMENTS
Department of the Environment .................................................................................. 9
Great Barrier Reef Marine Park Authority ................................................................. 63
DEPARTMENT OF THE ENVIRONMENT
Section 1: Entity Overview and Resources .............................................................. 11
1.1 Strategic Direction .................................................................................................. 11
1.2 Entity Resource Statement .................................................................................... 12
1.3 Entity Measures Table ........................................................................................... 16
1.4 Additional Estimates and Variations ...................................................................... 17
1.5 Breakdown of Additional Estimates by Appropriation Bill ...................................... 20
Section 2: Revisions to Entity Outcomes and Planned Performance ................... 23
2.1 Resources and Performance Information .............................................................. 23
Section 3: Explanatory Tables and Budgeted Financial Statements..................... 46
3.1 Explanatory Tables ................................................................................................ 46
3.2 Budgeted Financial Statements ............................................................................. 48
9
DEPARTMENT OF THE ENVIRONMENT
Section 1: Entity Overview and Resources
1.1
STRATEGIC DIRECTION
The Department of the Environment advises on, and implements, environment policy
to support the Government in achieving a healthy environment, strong economy and
thriving community now and into the future. The programmes and initiatives of the
Government work to protect and improve the environment through the four pillars of
the Government’s Plan for a Cleaner Environment – Clean Air, Clean Land, Clean
Water and Heritage Protection.
Funding of $15.9 million over three years from 2014-15 was announced in the
Mid-Year Economic and Fiscal Outlook to extend the Great Artesian Basin
Sustainability Initiative. The programme provides funding for the repair of
uncontrolled artesian bores and the replacement of open bore drains with piped
reticulation systems in New South Wales, Queensland, South Australia and the
Northern Territory. The measure also includes the development and implementation
of governance and financial arrangements to continue restoration of the Great Artesian
Basin beyond 2016-17 through a private sector delivery model.
The Department has continued to implement the Government’s Smaller Government
reforms which reduce the size and complexity of government. Savings of $76,000 will
be achieved over six years from 2014-15 by further reducing the number of
government bodies.
The following government bodies will be abolished, with any ongoing functions to be
performed by the Department: Antarctic Research Assessment Committee; Australian
Antarctic Names and Medals Committee; Australian Biological Resources Study
Advisory Committee; Biological Diversity Advisory Committee; Climate Adaptation
Outlook Independent Expert Group; Expert Panel on a Declared Commercial Fishing
Activity; Land Sector Carbon and Biodiversity Board; Oil Stewardship Advisory
Council; Product Stewardship Advisory Group; and the World Parks Congress
National Steering Committee. In addition, the Domestic Offsets Integrity Committee
will cease and be replaced by the Emissions Reduction Assurance Committee.
A full outline of the Department’s Strategic Direction can be found in the 2014-15
Portfolio Budget Statements.
11
Department of the Environment Additional Estimates Statements
1.2
ENTITY RESOURCE STATEMENT
The Entity Resource Statement details the resourcing for the Department of the
Environment at Additional Estimates. Table 1.1 outlines the total resourcing available
from all sources for the 2014-15 Budget year, including variations through
Appropriation Bills No. 3 and No. 4, Special Appropriations and Special Accounts.
Table 1.1: Department of the Environment Resource Statement — Additional
Estimates for 2014-15 as at Additional Estimates February 2015
Total
Estimate as
available
at Budget
appropriation
Proposed
+
Additional
Estimate
Total
=
estimate
at Additional
Estimates
2013- 14
2014- 15
2014- 15
2014- 15
$'000
$'000
$'000
$'000
1
O rdina ry a nnua l se rvic e s
De pa rtme nta l a ppropria tion
Prior year departmental
appropriation 2
Departmental appropriation
3
s32 Transfer from Industry 4
Payment to c orporate entities
92,000
92,000
419,680
405,256
30,676
5
41,389
s74 Retained Revenue Rec eipts 6
Tota l
41,061
1,481
92,000
406,737
-
-
(16)
41,045
75,207
60,770
11,513
72,283
658,952
599,087
12 , 9 7 8
6 12 , 0 6 5
505,558
445,976
-
445,976
-
5,714
-
5,714
256,177
322,701
(12,027)
310,674
Administe re d e xpe nse s
Outc ome 1 - Clean Land
Outc ome 2 - Clean Air
Outc ome 4 - Clean Water
s32 Transfer of func tion from
Industry - Climate Change func tions 7
Tota l
14,775
-
-
-
7 7 6 , 5 10
774,391
(12 , 0 2 7 )
762,364
1, 4 3 5 , 4 6 2
1, 3 7 3 , 4 7 8
951
1, 3 7 4 , 4 2 9
1, 12 5 , 0 2 0
1, 0 9 1, 7 6 2
(9 , 13 6 )
1, 0 8 2 , 6 2 6
Tota l ordina ry a nnua l se rvic e s
inc luding S pe c ia l Ac c ounts
Tota l ordina ry a nnua l se rvic e s
e xc luding S pe c ia l Ac c ounts
A
12
Department of the Environment Additional Estimates Statements
Table 1.1: Department of the Environment Resource Statement — Additional
Estimates for 2014-15 as at Additional Estimates February 2015 (continued)
Total
Estimate as
available
at Budget
appropriation
Proposed
+
Additional
Estimate
Total
=
estimate
at Additional
Estimates
2013- 14
2014- 15
2014- 15
2014- 15
$'000
$'000
$'000
$'000
O the r se rvic e s
Administe re d e xpe nse s 8
S pe c ific pa yme nts to S ta te s,
ACT, NT a nd loc a l gove rnme nt
Outc ome 1 - Clean Land
Outc ome 4 - Clean Water
Tota l
720
120
-
120
3,967
5,500
-
5,500
4,687
5,620
-
5,620
40,608
2,745
-
2,745
-
16,948
-
16,948
40,608
19 , 6 9 3
-
19 , 6 9 3
88
62,204
-
62,204
De pa rtme nta l non- ope ra ting
Equity injec tions
Prior year non- operating
Tota l
2
Administe re d non- ope ra ting
Administered assets and liabilities
Prior year administered assets and
liabilities appropriation
Tota l
2
Tota l othe r se rvic e s
B
-
126,879
-
126,879
88
18 9 , 0 8 3
-
18 9 , 0 8 3
45,383
2 14 , 3 9 6
-
2 14 , 3 9 6
1, 4 8 0 , 8 4 5
1, 5 8 7 , 8 7 4
Tota l a va ila ble a nnua l
a ppropria tions
951
1, 5 8 8 , 8 2 5
S pe c ia l a ppropria tions
S pe c ia l a ppropria tions limite d
by a mount
Water Ac t 2007, s86AG Credits to the Water for the
Environment spec ial ac c ount
Tota l spe c ia l a ppropria tions
-
15,000
-
15,000
-
15 , 0 0 0
-
15 , 0 0 0
1, 17 0 , 4 0 3
1, 3 2 1, 15 8
(9 , 13 6 )
1, 3 12 , 0 2 2
C
Tota l a ppropria tions e xc luding
S pe c ia l Ac c ounts
13
Department of the Environment Additional Estimates Statements
Table 1.1: Department of the Environment Resource Statement — Additional
Estimates for 2014-15 as at Additional Estimates February 2015 (continued)
Total
Estimate as
available
at Budget
Proposed
+
Additional
appropriation
Total
=
Estimate
estimate
at Additional
Estimates
2013- 14
2014- 15
2014- 15
2014- 15
$'000
$'000
$'000
$'000
452,976
488,788
-
488,788
310,442
281,716
10,087
291,803
S pe c ia l Ac c ounts
Opening balanc e
9
Appropriation rec eipts
Non- appropriation rec eipts to
Spec ial Ac c ounts 10
Tota l S pe c ia l Ac c ounts
D
19,479
49,570
(31,736)
17,834
782,897
820,074
(2 1, 6 4 9 )
798,425
1, 9 5 3 , 3 0 0
2 , 14 1, 2 3 2
(3 0 , 7 8 5 )
2 , 110 , 4 4 7
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
(310,442)
(296,716)
(10,087)
(306,803)
(41,389)
(41,061)
16
(41,045)
and c orporate entities through
annual appropriations
Tota l ne t re sourc ing for
Environme nt
1, 6 0 1, 4 6 9
1, 8 0 3 , 4 5 5
(4 0 , 8 5 6 )
1, 7 6 2 , 5 9 9
1
Appropriation Ac t (No.1) 2014- 15 and Appropriation Bill (No. 3) 2014- 15.
2
Estimated adjusted balanc e c arried from previous year for annual appropriations.
3
Inc ludes $25.351 million for the Departmental Capital Budget (DCB) in 2014- 15 (refer to table 3.2.5
for further details). For ac c ounting purposes the DCB amount has been designated as
'c ontributions by owners'.
4
Ministerial responsibility for domestic c limate c hange has been transferred from the Department
of Industry c onsistent with the Administrative Arrangements Order dated 18 September 2013.
$30.676 million was transferred on the 31st of January 2014 via a sec tion 32 determination.
5
As per the Environment Protec tion and Biodiversity Conservation Ac t 1999 sec tion 514S, Environment
is direc tly appropriated the Direc tor of National Parks' (DNP) appropriations, whic h is then alloc ated
to DNP by the Sec retary.
6
Estimated retained revenue rec eipts under sec tion 74 of the Public Governanc e, Performanc e
and Ac c ountability (PGPA) Ac t 2013.
7
Ministerial responsibility for domestic Climate Change has been transferred from the Department
of Industry c onsistent with the Administrative Arrangements Order dated 18 September 2013.
$14.775 million was transferred on the 31st of January 2014 via a sec tion 32 determination.
8
9
Appropriation Ac t (No.2) 2014- 15 and Appropriations Bill (No. 4) 2014- 15.
Estimated opening balanc e for spec ial ac c ounts (less 'Spec ial Public Money' held in ac c ounts suc h
as Servic es for Other Entities and Trust Moneys ac c ount as they do not c onstitute funds available
to the department for operations). For further information on spec ial ac c ounts see table 3.1.1.
10
Exc ludes the statutory c redits to the Water for the Environment Spec ial ac c ount .
Reader note: All figures are GST exc lusive.
14
Department of the Environment Additional Estimates Statements
Table 1.1: Department of the Environment Resource Statement — Additional
Estimates for 2014-15 as at Additional Estimates February 2015 (continued)
Third Party Payments from and on behalf of other entities
Estimate at
Estimate at
Budget
Additional
Estimates
2014- 15
2014- 15
$'000
$'000
Payments made to c orporate entities within the portfolio
De pa rtme nta l
Direc tor of National Parks
A ppro priatio n A ct (No .1) 2014-15
Tota l c orpora te e ntity pa yme nts disc lose d a bove
15
4 1, 0 6 1
41,045
4 1, 0 6 1
4 1, 0 4 5
Department of the Environment Additional Estimates Statements
1.3
ENTITY MEASURES TABLE
Table 1.2 summarises new Government measures taken since the 2014-15 Budget. The
affected programmes are identified for each new measure.
Table 1.2: Department of the Environment 2014-15 Measures since Budget
Programme
Expense m easures
Great Artesian Basin Sustainability
Initiative - extension 1
Administered
Departmental
Total
Murray-Darling Basin Joint Programme reduced contribution 2
Administered
Departmental
Total
Smaller Government - Environment
Portfolio 3
Administered
Departmental
Total
Strengthening the Constitutional Basis
for Commonw ealth Spending 4
Administered
Departmental
Total
2014-15
$'000
2015-16
$'000
2016-17
$'000
2017-18
$'000
4.1
113
113
470
470
317
317
-
-
-
-
4.1
(9,777)
(9,777)
1.2, 1.6
(14)
(14)
(14)
(14)
1
1
(2,250)
(2,250)
(5,612)
(5,612)
-
(23)
(23)
4.1
Total expense m easures
Administered
(12,027)
(5,612)
Departmental
99
456
318
Total
(11,928)
(5,156)
318
Prepared on a Governm ent Financial Statistics (fiscal) basis
-
(23)
(23)
1
This measure was announc ed in the 2014- 15 Mid- Year Ec onomic and Fisc al Outlook. Funding of $15.0
million will be appropriated to the Department of the Treasury under Federal Financ e Relations
arrangements to deliver programme funding to New South Wales, Queensland, South Australia and the
Northern Territory.
2
This measure was announc ed in the 2014- 15 Mid- Year Ec onomic and Fisc al Outlook. It provides savings
to partially offset the Great Artesian Basin Sustainability Initiative - extension.
3
This measure was announc ed in the 2014- 15 Mid- Year Ec onomic and Fisc al Outlook as part of the
Government's third tranc he of Smaller Government reforms.
4
This measure was announc ed in the 2014- 15 Mid- Year Ec onomic and Fisc al Outlook. It takes savings from
the National Urban Water and Desalination Plan.
16
Department of the Environment Additional Estimates Statements
1.4
ADDITIONAL ESTIMATES AND VARIATIONS
The following tables detail the changes to the resourcing for the Department of the
Environment at Additional Estimates, by outcome. Table 1.3 details the Additional
Estimates and variations resulting from new measures since the 2014-15 Budget in
Appropriation Bills Nos. 3 and 4. Table 1.4 details Additional Estimates or variations
through other factors, such as parameter adjustments.
Table 1.3: Additional Estimates and Variations to Outcomes from Measures
since 2014-15 Budget
Programme
impacted
2014-15
$'000
2015-16
$'000
2016-17
$'000
2017-18
$'000
Outcom e 1
Increase in estimates (departmental)
Smaller Government- Environment
Portfolio
Decrease in estimates (departmental)
Smaller Government- Environment
Portfolio
1.2,1.6
1.2,1.6
Net im pact on estim ates
for Outcom e 1 (departm ental)
Outcom e 4
Decrease in estimates (administered)
Murray-Darling Basin Joint
Programme - reduced contribution
Strengthening the Constitutional
Basis for Commonw ealth Spending
Net im pact on estim ates
for Outcom e 4 (adm inistered)
-
-
1
-
(14)
(14)
-
(23)
(14)
(14)
1
(23)
4.1
(9,777)
4.1
(2,250)
(12,027)
-
-
-
(5,612)
-
-
(5,612)
-
-
Increase in estimates (departmental)
Great Artesian Basin Sustainability
Initiative- extension
Net im pact on estim ates
for Outcom e 4 (departm ental)
4.1
17
113
470
317
-
113
470
317
-
Department of the Environment Additional Estimates Statements
Table 1.4: Additional Estimates and Variations to Outcomes from Other
Variations
Programme
impacted
Outcom e 1
Decrease in estimates (administered)
Parameter adjustment
Other variations
Net im pact on estim ates
for Outcom e 1 (adm inistered)
Increase in estimates (departmental)
Other variations
Decrease in estimates (departmental)
Parameter adjustment
Communications and Public Affairs
Functions - targeted savings
Other variations
Increase in estimates (departmental-capital)
Other variations
Decrease in estimates (departmental-capital)
Parameter adjustment
Net im pact on estim ates
for Outcom e 1 (departm ental)
Outcom e 2
Increase in estimates (departmental)
Other variations
Decrease in estimates (departmental)
Parameter adjustment
Communications and Public Affairs
Functions - targeted savings
Other variations
Decrease in estimates (departmental-capital)
Parameter adjustment
Other variations
Net im pact on estim ates
for Outcom e 2 (departm ental)
1.1
1.5
2014-15
$'000
2015-16
$'000
2016-17
$'000
2017-18
$'000
-
(116)
(120)
(178)
-
(416)
-
-
(236)
(178)
(416)
All
6,575
All
-
All
All
(112)
(90)
All
1,319
All
-
2,321
6,842
-
(356)
(346)
(564)
(219)
-
(229)
-
(256)
(11,031)
1,293
(13)
1,336
(13)
7,692
3,026
7,590
All
-
2,814
2,071
All
-
1,225
(18)
(10,644)
8,291
(72)
(68)
(87)
All
All
(19)
(873)
(37)
-
(38)
-
(33)
-
All
All
(863)
(3)
(882)
(3)
(907)
(9)
(755)
(1,755)
18
1,820
1,055
7,407
Department of the Environment Additional Estimates Statements
Table 1.4: Additional Estimates and Variations to Outcomes from Other
Variations (continued)
Programme
2014-15
2015-16
2016-17
2017-18
impacted
$'000
$'000
$'000
$'000
-
650
715
Outcom e 3
Increase in estimates (departmental)
Other variations
3.1
Decrease in estimates (departmental)
Parameter adjustment
3.1
Other variations
3.1
Decrease in estimates (departmental-capital)
Parameter adjustment
3.1
Other variations
3.1
Net im pact on estim ates
for Outcom e 3 (departm ental)
Outcom e 4
Increase in estimates (administered)
Movement of funds 1
4.1
Increase in estimates (administered-capital)
Movement of funds 2
4.1
Net im pact on estim ates
for Outcom e 4 (adm inistered)
Increase in estimates (departmental)
Other variations
4.1
Decrease in estimates (departmental)
Parameter adjustment
All
Communications and Public Affairs
Functions - targeted savings
All
Other variations
All
Increase in estimates (departmental-capital)
Other variations
All
Decrease in estimates (departmental-capital)
Parameter adjustment
All
Net im pact on estim ates
for Outcom e 4 (departm ental)
1
2
(571)
(166)
(203)
(162)
-
(243)
-
(704)
(29)
(681)
(29)
(678)
(44)
(631)
(1,275)
(1,079)
(219)
(203)
-
-
6,168
-
-
-
1,360
-
-
-
7,528
-
441
748
745
2,777
(156)
(120)
(132)
(80)
(2,771)
(67)
(9,563)
(49)
-
(38)
(3,947)
248
(3,296)
270
249
(4)
(4)
(1,993)
(8,760)
161
(4)
2,753
Sustainable Rural Water Use and Infrastructure Programme, Administered Act 1
Sustainable Rural Water Use and Infrastructure Programme, Administered Act 2 non-operating
19
Department of the Environment Additional Estimates Statements
1.5
BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION
BILL
The following tables detail the Additional Estimates sought for the Department of the
Environment through Appropriation Bills Nos. 3 and 4.
Table 1.5: Appropriation Bill (No. 3) 2014-15
2013-14
Available
($'000)
2014-15
Budget
($'000)
2014-15 Additional Reduced
Revised Estim ates Estim ates
($'000)
($'000)
($'000)
ADMINISTERED ITEMS
Outcom e 1
Conserve, protect and
sustainably manage Australia's
biodiversity, ecosystems,
environment and heritage
through research, information
management, supporting natural
resource management,
establishing and managing
Commonw ealth protected areas,
and reducing and regulating the
use of pollutants and hazardous
substances
Outcom e 2
Reduce Australia's greenhouse
gas emissions, adapt to the
impacts of climate change and
contribute to the negotiation of
an effective global solution to
climate change, through
developing and implementing a
national response to climate
change
Outcom e 4
Improve the health of rivers and
freshw ater ecosystems and
w ater use efficiency through
implementing w ater reforms, and
ensuring enhanced
sustainability, efficiency and
productivity in the management
and use of w ater resources
Total
505,558
445,976
445,976
-
-
-
5,714
5,714
-
-
256,177
322,701
310,674
-
(12,027)
761,735
774,391
762,364
-
(12,027)
20
Department of the Environment Additional Estimates Statements
Table 1.5: Appropriation Bill (No. 3) 2014-15 (continued)
2013-14
Available
($'000)
2014-15
Budget
($'000)
2014-15 Additional Reduced
Revised Estim ates Estim ates
($'000)
($'000)
($'000)
DEPARTMENTAL PROGRAMMES
Outcom e 1
Conserve, protect and
sustainably manage Australia's
biodiversity, ecosystems,
environment and heritage
through research, information
management, supporting natural
resource management,
establishing and managing
Commonw ealth protected areas,
and reducing and regulating the
use of pollutants and hazardous
substances
239,232
209,402
217,080
7,678
-
Outcom e 2
Reduce Australia's greenhouse
gas emissions, adapt to the
impacts of climate change and
contribute to the negotiation of
an effective global solution to
climate change, through
developing and implementing a
national response to climate
change
Outcom e 3
7,168
42,599
40,844
-
(1,755)
Advancement of Australia's
strategic, scientific,
environmental and economic
interests in the Antarctic region
by protecting, administering and
researching the region
124,456
110,295
109,020
-
(1,275)
90,213
84,021
80,838
-
(3,183)
461,069
446,317
447,782
7,678
(6,213)
1,222,804
1,220,708
1,210,146
7,678
(18,240)
Outcom e 4
Improve the health of rivers and
freshw ater ecosystems and
w ater use efficiency through
implementing w ater reforms, and
ensuring enhanced
sustainability, efficiency and
productivity in the management
and use of w ater resources
Total
Total adm inistered and
departm ental
21
Department of the Environment Additional Estimates Statements
Table 1.6: Appropriation Bill (No. 4) 2014-15
2013-14
Available
($'000)
2014-15
Budget
($'000)
2014-15 Additional
Reduced
Revised Estim ates Estim ates
($'000)
($'000)
($'000)
PAYMENTS TO STATES, ACT, NT
AND LOCAL GOVERNMENT
Outcom e 1
Conserve, protect and sustainably
manage Australia's biodiversity,
ecosystems, environment and
heritage through research,
information management,
supporting natural resource
management, establishing and
managing Commonw ealth protected
areas, and reducing and regulating
the use of pollutants and
hazardous substances
720
120
120
-
-
Improve the health of rivers and
freshw ater ecosystems and w ater
use efficiency through implementing
w ater reforms, and ensuring
enhanced sustainability, efficiency
and productivity in the management
and use of w ater resources
3,967
5,500
5,500
-
-
Total
4,687
5,620
5,620
-
-
40,608
2,745
2,745
-
-
88
40,696
62,204
64,949
62,204
64,949
-
-
45,383
70,569
70,569
-
-
Outcom e 4
Non-operating
Equity injections 1
Administered assets
and liabilities 1
Total non-operating
Department of the Environment
Total
1
Recognise prior year funding transferred from the Department of Industry as a result of
the AAO changes announced on 18 September 2013.
22
Department of the Environment Additional Estimates Statements
Section 2: Revisions to Entity Resources and Planned
Performance
2.1
RESOURCES AND PERFORMANCE INFORMATION
OUTCOME 1: CONSERVE, PROTECT AND SUSTAINABLY MANAGE
AUSTRALIA’S BIODIVERSITY, ECOSYSTEMS, ENVIRONMENT AND
HERITAGE THROUGH RESEARCH, INFORMATION MANAGEMENT,
SUPPORTING NATURAL RESOURCE MANAGEMENT, ESTABLISHING AND
MANAGING COMMONWEALTH PROTECTED AREAS, AND REDUCING AND
REGULATING THE USE OF POLLUTANTS AND HAZARDOUS SUBSTANCES.
Outcome 1 Strategy
The following Strategy updates that outlined in the 2014-15 Portfolio Budget
Statements.
In 2014-15 the Government will continue to support the conservation, protection and
promotion of Australia’s heritage places to ensure they are protected for future
generations. The new Community Heritage and Icons Programme will provide
funding to community groups to support their engagement with National Heritage
listed places. New funding provided for the World Heritage-listed Port Arthur
penitentiary will provide for urgent conservation work to take place.
23
Department of the Environment Additional Estimates Statements
Table 2.1.1 Budgeted Expenses and Resources for Outcome 1
Note: The Departmental appropriation splits and totals are indicative estimates and may change
during the course of the Budget year as Government priorities change.
2013-14
2014-15
Outcom e 1: Conserve, protect and sustainably m anage
Actual
Revised
Australia's biodiversity, ecosystem s, environm ent and
heritage through research, inform ation m anagem ent,
expenses
estimated
supporting natural resource m anagem ent, establishing
expenses
and m anaging Com m onw ealth protected areas, and
reducing and regulating the use of pollutants and
$'000
$'000
hazardous substances.
Program m e 1.1: Sustainable Managem ent of Natural Resources
and the Environm ent
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 )
Less Special Accounts
Special Accounts
Natural Heritage Trust of Australia Account
Reef Trust Special Account 2014
Departmental expenses
Departmental appropriation 1
Expenses not requiring appropriation in the Budget year 2
Total for Program m e 1.1
Program m e 1.2: Environm ental Inform ation and Research
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 )
Departmental expenses
Departmental appropriation 1
Expenses not requiring appropriation in the Budget year 2
Total for Program m e 1.2
303,274
(262,583)
331,448
(261,433)
262,583
-
251,775
9,658
110,648
4,423
99,026
2,590
418,345
433,064
46,171
35,520
14,740
1,256
7,677
309
62,167
43,506
Program m e 1.3: Carbon Pollution Reduction – Land Sector Initiatives
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 )
145,473
Departmental expenses
Departmental appropriation 1
9,330
Expenses not requiring appropriation in the Budget year 2
720
Total for Program m e 1.3
71,313
8,037
438
155,523
79,788
Program m e 1.4: Conservation of Australia's Heritage
and Environm ent
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 )
Departmental expenses
Departmental appropriation 1
Expenses not requiring appropriation in the Budget year 2
6,764
5,814
32,532
2,430
30,617
2,431
Total for Program m e 1.4
41,726
38,862
24
Department of the Environment Additional Estimates Statements
Table 2.1.1 Budgeted Expenses and Resources for Outcome 1 (continued)
Outcom e 1: Conserve, protect and sustainably m anage
Australia's biodiversity, ecosystem s, environm ent and
heritage through research, inform ation m anagem ent,
supporting natural resource m anagem ent, establishing
and m anaging Com m onw ealth protected areas, and
reducing and regulating the use of pollutants and
hazardous substances.
2013-14
Actual
expenses
2014-15
Revised
estimated
expenses
$'000
$'000
Program m e 1.5: Environm ental Regulation
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 )
Other services (Appropriation Act No. 2 and Bill No. 4 )
Departmental expenses
Departmental appropriation 1
Expenses not requiring appropriation in the Budget year 2
935
720
653
120
64,578
5,323
61,322
4,203
Total for Program m e 1.5
71,556
66,298
Program m e 1.6: Managem ent of Hazardous Wastes, Substances
and Pollutants
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 )
3,002
Special Accounts
Ozone & Synthetic Greenhouse Gas Account
10,130
National Environmental Protection Council Special Account
Departmental expenses
Departmental appropriation 1
49,362
Expenses not requiring appropriation in the Budget year
2
Total for Program m e 1.6
Outcom e 1 Totals by appropriation type
Administered Expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 )
Other services (Appropriation Act No. 2 and Bill No. 4 )
Special Accounts
Departmental expenses
Departmental appropriation 1
Expenses not requiring appropriation in the Budget year 2
Total expenses for Outcom e 1
Average Staffing Level (num ber)
799
12,346
1,535
50,464
2,733
2,177
65,227
67,321
243,036
720
272,713
184,114
120
275,314
281,190
16,885
257,143
12,148
814,544
728,839
2013-14
2014-15
1,161
1,054
1
Departmental Appropriation c ombines "Ordinary annual servic es (Appropriation Ac t No.1 and
Bill No.3 ) " and "Retained Revenue Rec eipts under s74 of the PGPA Ac t 2013". Outc ome 1 also has a
departmental c apital budget of $8.074 million in 2014- 15.
2
Expenses not requiring appropriation c onsists of deprec iation and amortisation expense,
resourc es rec eived free of c harge and other gains.
25
Department of the Environment Additional Estimates Statements
Programme Objective 1.1: Sustainable Management of Natural Resources and
the Environment
There have been no changes to the Programme 1.1 Objectives since the 2014-15 Budget.
26
Department of the Environment Additional Estimates Statements
Programme Expenses 1.1: Sustainable Management of Natural Resources and
the Environment
$'000
2014-15
Revised
budget
$'000
2015-16
Forw ard
year 1
$'000
2016-17
Forw ard
year 2
$'000
2017-18
Forw ard
year 3
$'000
262,583
(262,583)
251,775
(251,775)
227,294
(227,294)
215,763
(215,763)
204,195
(204,195)
11,266
48,430
11,132
(9,658)
10,339
97,563
10,326
(10,326)
9,945
148,121
9,124
(9,124)
9,918
230,146
9,419
(9,419)
2013-14
Actual
Annual administered expenses:
National Landcare Programme:
Natural Heritage Trust 1
Less Special Accounts
Environmental Stew ardship
Programme
National Wildlife Corridor Plan
Green Army
Reef 2050 Plan 2
Less Special Accounts
Great Barrier Reef Foundation contribution
Working on Country
3
Grants to Voluntary Environment,
Sustainability and Heritage
Organisations
Tasmanian Forests Agreement Implementation Package
Special Account Expenses:
Natural Heritage Trust of
Australia Account
Reef Trust Special Account 2014 2
Annual departmental expenses:
Departmental Programme Support 4
Expenses not requiring appropriation
in the Budget year:
Depreciation and amortisation
Other 5
Total program m e expenses
1
14,383
3,608
3,125
3,125
3,125
3,125
-
18,229
-
-
-
-
1,346
-
-
-
-
-
5,720
-
-
-
262,583
-
251,775
9,658
227,294
10,326
215,763
9,124
204,195
9,419
110,648
99,026
94,834
92,823
86,388
4,323
2,508
1,297
953
821
100
418,345
82
433,064
84
444,862
87
479,941
77
540,964
The Natural Heritage Trust provides funding for a number of sub- programmes within the Department
(e.g. 20 Million Trees) but also funding that is transferred to the Department of the Treasury
to enable payments in ac c ordanc e with the requirements of the Federal Financ ial Relations Ac t 2009.
2
In 2014- 15 there is a differenc e between the funding provided to the Reef 2050 Plan and the estimated
expenses for the Reef Trust Spec ial Ac c ount 2014. The differenc e reflec ts a timing issue as the
Spec ial Ac c ount was c reated on 1 Oc tober 2014 and expenditure before this date will be reported
against the Reef 2050 Plan.
3
Funding for Working on Country Indigenous Rangers has been transferred to the Department of the Prime
Minister and Cabinet as a result of Administrative Arrangements Order (AAO) dated 18 September 2013.
4
Inc ludes other revenue in addition to Appropriation and Sale of Goods and Servic es.
5
Inc ludes resourc es rec eived free of c harge and other gains.
27
Department of the Environment Additional Estimates Statements
Programme Deliverables
There have been no changes to the Programme 1.1 Deliverables since the 2014-15
Budget.
Programme Key Performance Indicators
There have been no changes to the Programme 1.1 Key Performance Indicators since
the 2014-15 Budget.
28
Department of the Environment Additional Estimates Statements
Programme Objective 1.2: Environmental Information and Research
There have been no changes to the Programme 1.2 Objectives since the 2014-15 Budget.
Programme Expenses 1.2: Environmental Information and Research
2013-14
Actual
2014-15
Revised
budget
$'000
2015-16
Forw ard
year 1
$'000
2016-17
Forw ard
year 2
$'000
2017-18
Forw ard
year 3
$'000
20,456
1,609
2,028
22,078
23,754
1,000
2,030
8,736
27,254
2,030
-
25,520
2,030
-
25,520
2,030
-
14,740
7,677
5,658
6,605
6,562
410
846
299
10
175
10
171
15
167
15
62,167
43,506
35,127
34,341
34,294
$'000
Annual administered expenses:
National Environmental Research
Programme
National Environmental Science Programme
International Whale Science Initiative
Australian Biological Resources Study
Sustainable Australia - Suburban Jobs
Annual departmental expenses:
Departmental Programme Support 1
Expenses not requiring appropriation
in the Budget year:
Depreciation and amortisation
Other 2
Total program m e expenses
1
Inc ludes other revenue in addition to Appropriation and Sale of Goods and Servic es.
2
Inc ludes resourc es rec eived free of c harge and other gains.
Programme Deliverables
There have been no changes to the Programme 1.2 Deliverables since the 2014-15
Budget.
Programme Key Performance Indicators
There have been no changes to the Programme 1.2 Key Performance Indicators since
the 2014-15 Budget.
29
Department of the Environment Additional Estimates Statements
Programme Objective 1.3: Carbon Pollution Reduction – Land Sector Initiatives
There have been no changes to the Programme 1.3 Objectives since the 2014-15 Budget.
Programme Expenses 1.3: Carbon Pollution Reduction – Land Sector Initiatives
2013-14
Actual
2014-15
Revised
budget
$'000
2015-16
Forw ard
year 1
$'000
2016-17
Forw ard
year 2
$'000
126,018
70,167
56,965
42,423
1,997
18,000
1,455
1,146
-
1,245
-
-
-
9,330
8,037
7,485
6,756
3,951
$'000
Annual administered expenses:
Biodiversity Fund 1
Regional NRM Planning for Climate
Change
Indigenous Carbon Farming Fund 2
Annual departmental expenses:
Departmental Programme Support 3
Expenses not requiring appropriation
in the Budget year:
Depreciation and amortisation
Other
-
423
243
168
110
720
15
15
15
10
155,523
79,788
65,953
49,362
6,068
4
Total program m e expenses
2017-18
Forw ard
year 3
$'000
1
Working on Country Supplementation, paid from the Biodiversity Fund, was transferred to the
Department of the Prime Minister and Cabinet as a result of Administrative Arrangements Order (AAO)
dated 18 September 2013.
2
Indigenous Carbon Farming Fund was transferred to the Department of the Prime Minister and Cabinet
as a result of Administrative Arrangements Order (AAO) dated 18 September 2013.
3
Inc ludes other revenue in addition to Appropriation and Sale of Goods and Servic es.
4
Inc ludes resourc es rec eived free of c harge and other gains.
Programme Deliverables
The following deliverable updates the first Programme 1.3 Deliverable outlined in the
2014-15 Portfolio Budget Statements:

Stream 1 of Natural Resource Management Planning for Climate Change projects
are progressed as per funding agreements, with regional natural resource
management organisations to update existing regional natural resource
management plans.
Programme Key Performance Indicators
There have been no changes to the Programme 1.3 Key Performance Indicators since
the 2014-15 Budget.
30
Department of the Environment Additional Estimates Statements
Programme Objective 1.4: Conservation of Australia’s Heritage and the
Environment
There have been no changes to the Programme 1.4 Objectives since the 2014-15 Budget.
Programme Expenses 1.4: Conservation of Australia’s Heritage and the
Environment
2013-14
Actual
$'000
Annual administered expenses:
Heritage Grants
National Trusts Partnership Programme
Indigenous Heritage Programme 1
Replica of Maw son's Hut
Community Heritage and Icons Grants
Programme
Programme
Annual departmental expenses:
Departmental Programme Support 2
Expenses not requiring appropriation in
the Budget year:
Depreciation and amortisation
Other 3
Total program m e expenses
2014-15
Revised
budget
$'000
2015-16
Forw ard
year 1
$'000
2016-17
Forw ard
year 2
$'000
2017-18
Forw ard
year 3
$'000
4,420
922
1,072
350
4,420
927
-
4,420
927
-
4,420
927
-
4,420
927
-
-
467
467
467
-
32,532
30,617
27,602
25,590
27,288
2,203
227
2,380
51
1,757
51
1,508
51
952
56
41,726
38,862
35,224
32,963
33,643
1.
Indigenous Heritage Programme was transferred to the Department of the Prime Minister and Cabinet
as a result of Administrative Arrangements Order (AAO) dated 18 September 2013.
2
Inc ludes other revenue in addition to Appropriation and Sale of Goods and Servic es.
3
Inc ludes resourc es rec eived free of c harge, other gains and impairment of financ ial assets.
Programme Deliverables
The following deliverable updates the third Programme 1.4 Deliverable outlined in the
2014-15 Portfolio Budget Statements:

Deliver targeted funding under the Community Heritage and Icons Programme to
support the protection and interpretation of the values of Australia’s nationally
significant historic, Indigenous and natural places by 30 June 2015.
Programme Key Performance Indicators
There have been no changes to the Programme 1.4 Key Performance Indicators since
the 2014-15 Budget.
31
Department of the Environment Additional Estimates Statements
Programme Objective 1.5: Environmental Regulation
There have been no changes to the Programme 1.5 Objectives since the 2014-15 Budget.
Programme Expenses 1.5: Environmental Regulation
2013-14
Actual
$'000
Annual administered expenses:
Remediation of land affected by the Tiw i
Islands Plantation Project
Environment Protection and Biodiversity
Conservation Act - Water Resources
Amendment
Orangutan Reintroduction
Sustainable Australia - Sustainable
Regional Development (SPP) 1
Annual departmental expenses:
Departmental Programme Support 2
Expenses not requiring appropriation in
the Budget year:
Depreciation and amortisation
Other 3
Total program m e expenses
1
2014-15
Revised
budget
$'000
2015-16
Forw ard
year 1
$'000
2016-17
Forw ard
year 2
$'000
2017-18
Forw ard
year 3
$'000
880
194
74
-
-
55
-
259
200
259
100
259
-
259
-
720
120
-
-
-
64,578
61,322
56,008
55,393
55,582
3,324
1,999
71,556
4,095
108
66,298
2,723
102
59,266
2,229
108
57,989
2,292
123
58,256
For further Sustainable Australia initiatives refer to Program 1.2 in Table 2.1.1.
2
Inc ludes other revenue in addition to Appropriation and Sale of Goods and Servic es.
3
Inc ludes resourc es rec eived free of c harge and other gains.
Programme Deliverables
There have been no changes to the Programme 1.5 Deliverables since the 2014-15
Budget.
Programme Key Performance Indicators
There have been no changes to the Programme 1.5 Key Performance Indicators since
the 2014-15 Budget.
32
Department of the Environment Additional Estimates Statements
Programme Objective 1.6: Management of Hazardous Waste, Substances and
Pollutants
There has been no change to the Programme 1.6 Objective since the 2014-15 Budget.
Programme Expenses 1.6: Management of Hazardous Waste, Substances and
Pollutants
2013-14
Actual
Annual administered expenses:
Destruction of SGG and Ozone Depleting
Substances
Other
Less Special Accounts
Special Account Expenses:
Ozone & Synthetic Greenhouse Gas
Account
National Environment Protection
Council Special Account
Annual departmental expenses:
Departmental Programme Support 1
Expenses not requiring appropriation in
the Budget year:
Depreciation and amortisation
Other 2
Total program m e expenses
$'000
2014-15
Revised
budget
$'000
2015-16
Forw ard
year 1
$'000
2016-17
Forw ard
year 2
$'000
2017-18
Forw ard
year 3
$'000
1,101
12,031
(10,130)
14,680
(13,881)
15,084
(14,984)
14,155
(14,055)
14,155
(14,055)
10,130
12,346
12,804
12,804
12,804
-
1,535
2,180
1,251
1,251
49,362
50,464
46,057
46,747
46,682
2,733
65,227
1,907
270
67,321
1,068
270
62,479
796
275
61,973
776
275
61,888
1
Inc ludes other revenue in addition to Appropriation and Sale of Goods and Servic es.
2
Inc ludes resourc es rec eived free of c harge and other gains.
Programme Deliverables
There have been no changes to the Programme 1.6 Deliverables since the 2014-15
Budget.
Programme Key Performance Indicators
There have been no changes to the Programme 1.6 Key Performance Indicators since
the 2014-15 Budget.
33
Department of the Environment Additional Estimates Statements
OUTCOME 2: REDUCE AUSTRALIA’S GREENHOUSE GAS EMISSIONS,
ADAPT TO THE IMPACTS OF CLIMATE CHANGE AND CONTRIBUTE TO THE
NEGOTIATION OF AN EFFECTIVE GLOBAL SOLUTION TO CLIMATE
CHANGE, THROUGH DEVELOPING AND IMPLEMENTING A NATIONAL
RESPONSE TO CLIMATE CHANGE.
Outcome 2 Strategy
There have been no changes to the Outcome 2 Strategy since the 2014-15 Budget.
34
Department of the Environment Additional Estimates Statements
Table 2.1.2 Budgeted Expenses and Resources for Outcome 2
Note: The Departmental appropriation splits and totals are indicative estimates and may change
during the course of the Budget year as Government priorities change.
Outcom e 2: Reduce Australia's greenhouse gas em issions,
adapt to the im pacts of clim ate change and contribute to
the negotiation of an effective global solution to clim ate
change, through developing and im plem enting a national
response to clim ate change.
Program m e 2.1: Reducing Australia's Greenhouse Gas
Em issions 1
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 )
Departmental expenses
Departmental appropriation 3
Expenses not requiring appropriation in the Budget year
4
Total for Program m e 2.1
Program m e 2.2: Adapting to Clim ate Change 2
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 )
Departmental expenses
Departmental appropriation 3
Expenses not requiring appropriation in the Budget year 4
Total for Program m e 2.2
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 )
Departmental expenses
Departmental appropriation 3
Expenses not requiring appropriation in the Budget year
4
Total expenses for Outcom e 2
Average Staffing Level (num ber)
2013-14
2014-15
Actual
expenses
Revised
estimated
expenses
$'000
$'000
2,742
1,659
29,009
40,965
9,579
9,634
41,330
52,258
11,627
4,055
4,063
3,681
19,371
419
4,474
14,369
5,714
33,072
41,384
13,260
9,634
60,701
56,732
2013-14
144
2014-15
193
1
Reduc ing Australia's Greenhouse Gas Emissions programme was transferred from the Department
of Industry as the result of the Administrative Arrangements Order (AAO) dated 18 September 2013
2
Adapting to Climate Change programme was transferred from the Department of Industry
as the result of the Administrative Arrangements Order (AAO) dated 18 September 2013.
3
Departmental Appropriation c ombines "Ordinary annual servic es (Appropriation Ac t No.1 and Bill No.3 ) "
and "Retained Revenue Rec eipts under s74 of the PGPA Ac t 2013". Outc ome 2 also has a departmental
c apital budget of $0.750 million in 2014- 15.
4
Expenses not requiring appropriation c onsist of deprec iation and amortisation expense,
resourc es rec eived free of c harge, other gains and approved operating loss.
35
Department of the Environment Additional Estimates Statements
Programme Objective 2.1: Reducing Australia’s Greenhouse Gas Emissions
There have been no changes to the Programme 2.1 Objectives since the 2014-15 Budget.
Programme Expenses 2.1: Reducing Australia’s Greenhouse Gas Emissions
2013-14
Actual
$'000
Annual administered expenses:
Extending the benefits of the Carbon
Farming initiative
Carbon Farming Skills
Solar Tow ns establishment
Annual departmental expenses:
Departmental Programme Support 1
Expenses not requiring appropriation
in the Budget year:
Depreciation and amortisation
Approved operating loss
2
Other 3
Total program m e expenses
2014-15
Revised
budget
$'000
2015-16
Forw ard
year 1
$'000
2016-17
Forw ard
year 2
$'000
2017-18
Forw ard
year 3
$'000
2,674
68
-
909
250
500
475
1,350
428
250
-
29,009
40,965
40,058
37,365
38,542
971
1,900
1,530
1,937
2,365
8,608
7,673
7,247
-
-
41,330
61
52,258
61
50,721
67
40,047
72
40,979
1
Inc ludes other revenue in addition to Appropriation and Sale of Goods and Servic es.
2
Funded from prior year appropriation resulting in a departmental operating loss.
3
Inc ludes resourc es rec eived free of c harge and other gains.
Programme Deliverables
There have been no changes to the Programme 2.1 Deliverables since the 2014-15
Budget.
Programme Key Performance Indicators
There have been no changes to the Programme 2.1 Key Performance Indicators since
the 2014-15 Budget.
36
Department of the Environment Additional Estimates Statements
Programme Objective 2.2: Adapting to Climate Change
There has been no change to the Programme 2.2 Objective since the 2014-15 Budget.
Programme Expenses 2.2: Adapting to Climate Change
2013-14
Actual
$'000
Annual administered expenses:
Climate Change Science Programme
Natural resource management
for climate change
National Climate Change Adaptation
Research Facility
Annual departmental expenses:
Departmental Programme Support 2
Expenses not requiring appropriation
in the Budget year:
Depreciation and amortisation
Approved operating loss 3
Other 4
Total program m e expenses
1
1
2014-15
Revised
budget
$'000
2015-16
Forw ard
year 1
$'000
2016-17
Forw ard
year 2
$'000
2017-18
Forw ard
year 3
$'000
6,066
-
-
-
-
5,561
1,250
1,226
-
-
-
2,805
3,266
2,730
-
4,063
419
319
318
309
270
1,566
1,845
19,371
4,474
4,811
3,048
309
The Climate Change Sc ienc e Programme was amalgamated at Budget into the National
Environmental Sc ienc e Programme - refer to Programme 1.2: Environmental Information and Researc h.
2
Inc ludes other revenue in addition to Appropriation and Sale of Goods and Servic es.
3
Funded from prior year appropriation resulting in a departmental operating loss.
4
Inc ludes resourc es rec eived free of c harge and other gains.
Programme Deliverables
There have been no changes to the Programme 2.2 Deliverables since the 2014-15
Budget.
Programme Key Performance Indicators
There have been no changes to the Programme 2.2 Key Performance Indicators since
the 2014-15 Budget.
37
Department of the Environment Additional Estimates Statements
OUTCOME 3: ADVANCEMENT OF AUSTRALIA’S STRATEGIC, SCIENTIFIC,
ENVIRONMENTAL AND ECONOMIC INTERESTS IN THE ANTARCTIC
REGION BY PROTECTING, ADMINISTERING AND RESEARCHING THE
REGION.
Outcome 3 Strategy
There have been no changes to the Outcome 3 Strategy since the 2014-15 Budget.
Table 2.1.3 Budgeted Expenses and Resources for Outcome 3
Note: The Departmental appropriation splits and totals are indicative estimates and may change
during the course of the Budget year as Government priorities change.
2013-14
2014-15
Outcom e 3: Advancem ent of Australia’s strategic, scientific,
environm ental and econom ic interests in the Antarctic
Actual
Revised
region by protecting, adm inistering and researching the
expenses
Estimated
region.
expenses
$'000
$'000
Program m e 3.1: Antarctica: Science, Policy and Presence
Departmental expenses
Departmental appropriation 1
Expenses not requiring appropriation in the Budget year 2
138,399
115,717
114,128
57,337
Total for Program m e 3.1
254,116
171,465
138,399
115,717
114,128
57,337
Outcom e 3 Totals by appropriation type
Departmental expenses
Departmental appropriation 1
Expenses not requiring appropriation in the Budget year
2
Total expenses for Outcom e 3
254,116
171,465
Average Staffing Level (num ber)
2013-14
398
2014-15
396
1
Departmental Appropriation c ombines "Ordinary annual servic es (Appropriation Ac t No.1 and Bill No.3 ) "
and "Retained Revenue Rec eipts under s74 of the PGPA Ac t 2013". Outc ome 3 also has a departmental
c apital budget of $14.239 million in 2014- 15.
2
Expenses not requiring appropriation c onsists of deprec iation and amortisation expense,
approved operating loss, resourc es rec eived free of c harge and other gains.
38
Department of the Environment Additional Estimates Statements
Programme Objective 3.1: Antarctica: Science, Policy and Presence
There have been no changes to the Programme 3.1 Objectives since the 2014-15 Budget.
Programme Expenses 3.1: Antarctica: Science, Policy and Presence
2013-14
Actual
$'000
Annual departmental expenses:
Departmental Programme Support 1
Expenses not requiring appropriation in
the Budget year:
Depreciation and amortisation
Finance Costs 2
Makegood provision increases
Other
Total program m e expenses
1
2014-15
Revised
budget
$'000
2015-16
Forw ard
year 1
$'000
2016-17
Forw ard
year 2
$'000
2017-18
Forw ard
year 3
$'000
138,399
114,128
91,263
90,245
90,407
32,081
14,735
68,803
98
41,457
15,880
-
35,000
15,880
-
35,000
15,880
-
35,000
15,880
-
254,116
171,465
142,143
141,125
141,287
Inc ludes expenses assoc iated with other revenue in addition to Appropriation and Sale of Goods
and Servic es. This revenue is rec ognised as c ontrac ts for servic es are c onfirmed over time, thereby
explaining the profile in 2013- 14 and the forward years (no forward years c ontrac ts have been
c onfirmed at this time).
2
The Department has approved operating loss for this expense.
Programme Deliverables
There have been no changes to the Programme 3.1 Deliverables since the 2014-15
Budget.
Programme Key Performance Indicators
There have been no changes to the Programme 3.1 Key Performance Indicators since
the 2014-15 Budget.
39
Department of the Environment Additional Estimates Statements
OUTCOME 4: IMPROVE THE HEALTH OF RIVERS AND FRESHWATER
ECOSYSTEMS AND WATER USE EFFICIENCY THROUGH IMPLEMENTING
WATER REFORMS, AND ENSURING ENHANCED SUSTAINABILITY,
EFFICIENCY AND PRODUCTIVITY IN THE MANAGEMENT AND USE OF
WATER RESOURCES.
Outcome 4 Strategy
The following Strategy is in addition to that outlined in the 2014-15 Portfolio Budget
Statements.
A measure announced in the 2014-15 Mid-Year Economic Fiscal Outlook extends the
Great Artesian Basin Sustainability Initiative by three years to support the repair of
uncontrolled bores that threaten the long-term viability of the Great Artesian Basin.
40
Department of the Environment Additional Estimates Statements
Table 2.1.4 Budgeted Expenses and Resources for Outcome 4
Note: The Departmental appropriation splits and totals are indicative estimates and may change
during the course of the Budget year as Government priorities change.
2013-14
2014-15
Outcom e 4: Im prove the health of rivers and freshw ater
Actual
Revised
ecosystem s and w ater use efficiency through
im plem enting w ater reform s, and ensuring enhanced
expenses
estimated
sustainability, efficiency and productivity in the
expenses
m anagem ent and use of w ater resources.
$'000
$'000
Program m e 4.1: Water Reform
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 )
Other services (Appropriation Act No. 2 and Bill No. 4 )
Special Accounts
Water Efficiency Labelling and Standards Account
Services for Other Entities and Trust Monies Special Account
Water for the Environment Special Account
Departmental expenses
Departmental appropriation 1
Expenses not requiring appropriation in the Budget year 2
Total for Program m e 4.1
Program m e 4.2: Com m onw ealth Environm ental Water
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 )
Less Special Account
Special Accounts
Environmental Water Holdings Special Account
Departmental expenses
Departmental appropriation 1
Expenses not requiring appropriation in the Budget year
2
Total for Program m e 4.2
Outcom e 4 Totals by appropriation type
Administered Expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 )
Other services (Appropriation Act No. 2 and Bill No. 4 )
Special Accounts
Departmental expenses
Departmental appropriation 1
Expenses not requiring appropriation in the Budget year 2
217,573
280,948
3,966
5,500
1,976
510
-
1,948
510
15,000
77,513
21,195
70,860
2,776
322,733
377,542
23,052
26,226
(23,052)
(26,226)
23,052
26,226
11,883
874
11,199
585
35,809
38,010
217,573
3,966
25,538
280,948
5,500
43,684
89,396
22,069
82,059
3,361
Total expenses for Outcom e 4
358,542
415,552
Average Staffing Level (num ber)
2013-14
373
2014-15
353
1
Departmental Appropriation c ombines "Ordinary annual servic es (Appropriation Ac t No.1 and Bill No.3 ) "
and "Retained Revenue Rec eipts under s74 of the PGPA Ac t 2013". Outc ome 4 also has a departmental
c apital budget of $2.288 million in 2014- 15.
2
Expenses not requiring appropriation c onsist of deprec iation and amortisation expense, resourc es
rec eived free of c harge, other gains and reversal of impairment on water entitlements in 2013- 14.
41
Department of the Environment Additional Estimates Statements
Programme Objective 4.1: Water Reform
There have been no changes to the Programme 4.1 Objectives since the 2014-15 Budget.
42
Department of the Environment Additional Estimates Statements
Programme Expenses 4.1: Water Reform
2013-14
Actual
$'000
Annual administered expenses:
Sustainable Rural Water Use and
Infrastructure 1
National Urban Water and Desalination
Plan
Water Resources Assessment and
Research Grant
Independent Expert Scientific Committee
on Coal Seam Gas and Large
Coal Mining
Commonw ealth Contribution under
the Murray-Darling Basin Agreement 2
National Urban Water and Desalination
Plan (SPP)
National Water Security Plan for Cities
and Tow ns (SPP)
Special Account Expenses:
Water Efficiency Labelling and
Standards Account
Water for the Environment
Special Account
Services for Other Entities and
Trust Moneys Special Account
Annual departmental expenses:
Departmental Programme Support 3
Science Based Framew ork for
Coal Seam Gas and Coal Mining
Impacts on Water
Expenses not requiring appropriation
in the Budget year:
Depreciation and amortisation
Other 4
Asset impairment expense 5
Total program m e expenses
2014-15
Revised
budget
$'000
2015-16
Forw ard
year 1
$'000
2016-17
Forw ard
year 2
$'000
2017-18
Forw ard
year 3
$'000
179,741
244,279
304,065
199,012
199,054
17,714
24,309
8,248
-
-
175
175
175
175
-
623
885
885
1,035
1,035
19,320
11,300
22,300
23,100
-
950
5,500
2,100
-
-
3,016
-
-
-
-
1,976
1,948
1,963
1,981
1,981
-
15,000
40,000
110,000
430,000
510
510
510
510
510
52,011
46,150
45,957
44,364
38,737
25,502
24,710
24,133
10,418
10,684
3,570
710
16,915
2,679
97
-
1,994
102
-
1,806
97
-
1,988
87
-
322,733
377,542
452,432
392,498
684,076
1
The funding for Restoring the Balanc e of the Basin has been absorbed under the Sustainable Rural
Water Use and Infrastruc ture Programme from November 2013.
2
The level of funding provided to the Murray- Darling Basin Authority under the MDB Agreement
has been agreed for the years 2013- 14 to 2014- 15. The c ontribution for 2015- 16 and 2016- 17 above
is an estimate.
3
Inc ludes other revenue in addition to Appropriation and Sale of Goods and Servic es.
4
Inc ludes resourc es rec eived free of c harge and other gains.
5
Reversal of impairment on water entitlements for 2013- 14.
43
Department of the Environment Additional Estimates Statements
Programme Deliverables
There have been no changes to the Programme 4.1 Deliverables since the 2014-15
Budget.
Programme Key Performance Indicators
There have been no changes to the Programme 4.1 Key Performance Indicators since
the 2014-15 Budget.
44
Department of the Environment Additional Estimates Statements
Programme Objective 4.2: Commonwealth Environmental Water
There has been no change to the Programme 4.2 Objective since the 2014-15 Budget.
Programme Expenses 4.2: Commonwealth Environmental Water
2015-16
Forw ard
year 1
$'000
2016-17
Forw ard
year 2
$'000
23,052
26,226
28,021
29,160
-
(23,052)
(26,226)
(28,021)
(29,160)
-
23,052
26,226
28,021
29,160
-
11,883
11,199
10,655
779
769
874
35,809
564
21
38,010
324
20
39,020
29,939
769
$'000
Annual administered expenses:
Commonw ealth Environmental Water
Office
Less Special Accounts:
Environmental Water Holdings
Special Account
Special Account Expenses:
Environmental Water Holdings
Special Account
Annual departmental expenses:
Departmental Programme Support 1
Expenses not requiring appropriation
in the Budget year:
Depreciation and amortisation
Other 2
Total program m e expenses
2017-18
Forw ard
year 3
$'000
2014-15
Revised
budget
$'000
2013-14
Actual
1
Inc ludes other revenue in addition to Appropriation and Sale of Goods and Servic es.
2
Inc ludes resourc es rec eived free of c harge and other gains.
Programme Deliverables
There have been no changes to the Programme 4.2 Deliverables since the 2014-15
Budget.
Programme Key Performance Indicators
There have been no changes to the Programme 4.2 Key Performance Indicators since
the 2014-15 Budget.
45
Department of the Environment Additional Estimates Statements
Section 3: Explanatory Tables and Budgeted Financial
Statements
3.1
EXPLANATORY TABLES
Estimates of Special Account Flows
Special Accounts provide a means to set aside and record amounts used for specified
purposes. Table 3.1.1 shows the expected additions (receipts) and reductions
(payments) for each account used by the Department of the Environment. The
corresponding table in the 2014-15 Portfolio Budget Statements is Table 3.1.2.
46
Department of the Environment Additional Estimates Statements
Table 3.1.1: Estimates of Special Account Flows and Balances
Outcome
Natural Heritage Trust of
Australia Account (A)
1
1
Ozone Protection and SGG
Account (A)
1
2
Reef Trust Special
Account 2014 (A)
Opening
balance
2014-15
2013-14
$'000
Receipts
2014-15
2013-14
$'000
Payments Adjustments
2014-15
2014-15
2013-14
2013-14
$'000
$'000
Closing
balance
2014-15
2013-14
$'000
411,773
253,063
(251,775)
-
413,061
386,598
284,176
(259,001)
-
411,773
21,652
10,481
(12,346)
-
19,787
20,213
12,881
(11,442)
-
21,652
-
9,658
(9,658)
-
-
-
-
-
-
-
4,749
-
3,214
-
-
828
510
1
3
National Environment Protection
Council Special Account (A)
1
4
Services for Other Entities and
Trust Moneys Special Account (A)
4
5
Water Efficiency Labelling and
Standards Account (A)
6
Water for the Environment
Special Account (A)
8
-
-
-
(510)
-
828
344
(550)
-
828
2,280
1,960
(1,948)
-
2,292
2,340
2,181
(2,241)
-
2,280
-
15,000
(15,000)
-
-
-
-
53,083
29,726
43,825
4
4
(1,535)
1,034
7
Environmental Water Holdings
Special Account (A)
4
-
-
-
-
(26,226)
-
56,583
30,683
(21,425)
-
53,083
489,616
325,147
(318,998)
-
495,765
454,010
330,265
(294,659)
-
489,616
Total Special Accounts
2014-15 Budget estim ate
Total Special Accounts
2013-14 estimated actual
(A) = Administered
1
Natural Heritage Trust of Australia Ac c ount - s21 FMA Ac t [Natural Heritage Trust of Australia
Ac t 1997].
2
Ozone Protec tion and SGG Ac c ount - s21 FMA Ac t [Ozone Protec tion and Synthetic
Greenhouse Gas Management Ac t 1989].
3
Reef Trust Spec ial Ac c ount 2014
4
National Environment Protec tion Counc il Spec ial Ac c ount - - Part 6, sec tion 53 of the National
Environment Protec tion Counc il Ac t 1994
5
Servic es for Other Entities and Trust Moneys Spec ial Ac c ount - s20 FMA Ac t Det 2010/02.
6
Water Effic ienc y Labelling and Standards Ac c ount - s21 FMA Ac t [Water Effic ienc y Labelling
and Standards Ac t 2004].
7
Water for the Environment Spec ial Ac c ount - s21 FMA Ac t [ Water Ac t 2007 ]. The ac c ount is c redited by a
spec ial appropriation, refer table 1.1.
8
Environmental Water Holdings Spec ial Ac c ount - s21 FMA Ac t [Water Ac t 2007 ].
47
Department of the Environment Additional Estimates Statements
3.2
BUDGETED FINANCIAL STATEMENTS
3.2.1
Analysis of Budgeted Financial Statements
Changes to departmental and administered budgeted financial statements since the
2014-15 Portfolio Budget Statements include the actual financial results for 2013-14,
new measures, revised estimates of revenue from independent sources and indexation
updates.
3.2.2
Budgeted Financial Statements
Departmental Financial Statements
Comprehensive Income Statement
The changes in departmental expense, income and revenue estimates are primarily
attributable to:


New measures announced since budget, as outlined in Tables 1.2 and 1.3; and
Revenue from independent sources, including associated expenses, being revised.
Balance Sheet
The budgeted departmental balance sheet has been updated for the impact of the
2013-14 actuals which changed the opening balances for 2014-15.
Statement of changes in equity
The changes in equity estimates from the 2014-15 Portfolio Budget Statements reflect
the updated 30 June 2014 actual operating result.
48
Department of the Environment Additional Estimates Statements
Table 3.2.1: Budgeted Departmental Comprehensive Income Statement (Showing
Net Cost of Services) (as at 30 June)
Actual
2013-14
$'000
EXPENSES
Employee benefits
Suppliers
Grants
Transfer funding
Depreciation and amortisation
Finance costs
Write-dow n and impairment of assets
Other
Total expenses
Revised
budget
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
268,931
228,205
13,112
41,389
49,874
14,999
7,147
69,397
693,054
246,909
208,679
6,069
41,045
58,212
15,880
400
577,194
237,243
175,324
4,523
40,501
46,111
15,880
400
519,982
223,478
153,118
1,050
40,072
44,568
15,880
400
478,566
222,069
143,057
1,050
40,040
44,471
15,880
400
466,967
LESS:
OWN-SOURCE INCOME
Ow n-source revenue
Sale of goods and rendering
of services
Other
Total ow n-source revenue
73,365
2,687
76,052
72,283
72,283
53,810
53,810
50,913
50,913
45,877
45,877
Gains
Sale of assets
Other
Total gains
Total ow n-source incom e
171
27
198
76,250
715
715
72,998
715
715
54,525
715
715
51,628
715
715
46,592
Net cost of (contribution by)
services
616,804
504,196
465,457
426,938
420,375
Revenue from Government
461,982
422,431
396,219
366,490
360,024
(154,822)
(81,765)
(69,238)
(60,448)
(60,351)
Surplus (Deficit) attributable to
the Australian Governm ent
OTHER COMPREHENSIVE INCOME
Changes in asset revaluation reserves
58,179
-
-
-
-
Total other com prehensive incom e
Total com prehensive incom e (loss)
58,179
(96,643)
(81,765)
(69,238)
(60,448)
(60,351)
Total com prehensive incom e (loss)
attributable to the Australian
Governm ent
(96,643)
(81,765)
(69,238)
(60,448)
(60,351)
49
Department of the Environment Additional Estimates Statements
Table 3.2.1: Budgeted Departmental Comprehensive Income Statement (Showing
Net Cost of Services) (as at 30 June) (continued)
Note: Im pact of Net Cash Appropriation Arrangem ents
2013-14
2014-15
$'000
$'000
Total Com prehensive Incom e
(loss) less depreciation/am ortisation
expenses previously funded through
revenue appropriations
(46,769) (23,553)
plus depreciation/amortisation expenses
previously funded through revenue
appropriations 1
Total Com prehensive Incom e
(loss) - as per the Statem ent of
Com prehensive Incom e
2015-16
$'000
2016-17
$'000
2017-18
$'000
(23,127)
(15,880)
(15,880)
49,874
58,212
46,111
44,568
44,471
(96,643)
(81,765)
(69,238)
(60,448)
(60,351)
Prepared on Australian Accounting Standards basis.
1
From 2010-11, the Government introduced net cash appropriation arrangements w here
Appropriation Act No.1 or Bill No. 3 revenue appropriations for the depreciation/amortisation
expenses of Non-Corporate Commonw ealth Entities w ere replaced w ith a separate capital
budget (the Departmental Capital Budget, or DCB) provided through Appropriation Act No. 1 or
Bill No. 3 equity appropriations. For information regarding DCBs, please refer to Table 3.2.5
Departmental Capital Budget Statement.
50
Department of the Environment Additional Estimates Statements
Table 3.2.2: Budgeted Departmental Balance Sheet (as at 30 June)
Actual
2013-14
$'000
ASSETS
Financial assets
Cash and equivalents
Trade and other receivables
Accrued revenue
Total financial assets
Non-financial assets
Land and buildings
Property, plant and equipment
Intangibles
Inventories
Other non - financial assets
Total non-financial assets
Total assets
LIABILITIES
Payables
Suppliers
Grants
Other payables
Total payables
Interest bearing liabilities
Leases
Total interest bearing liabilities
Provisions
Employee provisions
Antarctic make good provisions
Other provisions
Total provisions
Total liabilities
Net assets/(liabilities)
1
EQUITY
Parent entity interest
Contributed equity
Reserves
Retained surplus
(accumulated deficit)
Total parent entity interest
Total equity
1
Revised
budget
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
3,754
107,989
2,391
114,134
3,754
100,316
2,391
106,461
3,754
93,069
2,391
99,214
3,754
93,069
2,391
99,214
3,754
93,069
2,391
99,214
275,348
105,794
24,875
8,112
6,305
420,434
534,568
260,895
90,159
25,546
8,112
6,305
391,017
497,478
248,664
79,070
28,537
8,112
6,305
370,688
469,902
235,851
67,508
34,299
8,112
6,305
352,075
451,289
222,856
55,464
40,445
8,112
6,305
333,182
432,396
15,040
840
8,645
24,525
15,040
840
8,645
24,525
15,040
840
8,645
24,525
15,040
840
8,645
24,525
15,040
840
8,645
24,525
-
-
-
-
-
81,731
466,894
6,538
555,163
579,688
81,731
482,774
6,538
571,043
595,568
81,731
498,654
6,538
586,923
611,448
81,731
514,534
6,538
602,803
627,328
81,731
530,414
6,538
618,683
643,208
(45,120)
(98,090) (141,546) (176,039) (210,812)
125,939
313,901
154,735
313,900
180,517
313,900
206,472
313,900
232,050
313,900
(484,960) (566,725) (635,963) (696,411) (756,762)
(45,120)
(98,090) (141,546) (176,039) (210,812)
(45,120)
(98,090) (141,546) (176,039) (210,812)
Prepared on Australian Accounting Standards basis.
51
Department of the Environment Additional Estimates Statements
1
The Department has a "make good" obligation for: the removal and site restoration of buildings
and infrastruc ture loc ated in Antarc tic a and on sub- Antarc tic Mac quarie Island; and remediation
of past waste disposal sites and areas of ground c ontamination in Antarc tic a for whic h Australia
is responsible. These make good provisions are c alc ulated using a net present value methodology.
This requires that eac h year the provision inc reases by the value of unwinding a disc ount on
the future value of the provisions. This inc rease results in liabilities that are not c overed by assets
for the Department. Funding will not be provided to the Department until suc h time as
payments are required to be made, whic h is beyond the forward estimates.
52
Department of the Environment Additional Estimates Statements
Table 3.2.3: Departmental Statement of Changes in Equity — Summary of
Movement (Budget Year 2014-15)
Retained
Asset Contributed
earnings revaluation
equity/
reserve
capital
$'000
$'000
$'000
Opening balance as at 1 July 2014
Balance carried forw ard from
previous period
Total
equity
$'000
(484,960)
(484,960)
313,901
313,901
125,939
125,939
(45,120)
(45,120)
Surplus (deficit) for the period
(81,765)
-
-
(81,765)
Total comprehensive income
of w hich:
Attributable to the Australian Government
Transactions w ith ow ners
(81,765)
-
-
(81,765)
(81,765)
-
-
(81,765)
-
3,445
25,351
28,796
(566,725)
313,900
154,735
(98,090)
(566,725)
313,900
154,735
(98,090)
Adjusted opening balance
Com prehensive incom e
Distributions to owners
Contributions by owners
Equity Injection - Appropriation
Departmental Capital Budget (DCB)
-
Sub-total transactions with owners
Estim ated closing balance
as at 30 June 2015
Closing balance attributable to the
Australian Governm ent
Prepared on Australian Accounting Standards basis.
53
3,445
25,351
28,796
Department of the Environment Additional Estimates Statements
Table 3.2.4: Budgeted Departmental Statement of Cash Flows (as at 30 June)
Actual
2013-14
OPERATING ACTIVITIES
Cash received
Sale of goods and rendering of services
Appropriations
Net GST received
Other
Total cash received
Cash used
Employees
Suppliers
Grants
Transfer funding
s74 Retained Revenue Receipts
transferred to OPA
Other
Total cash used
Net cash from (used by)
operating activities
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
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
82,734
553,421
14,800
1,732
652,687
72,283
430,104
502,387
53,810
403,466
457,276
50,913
366,490
417,403
45,877
360,024
405,901
277,115
253,509
10,783
41,389
246,909
207,964
6,069
41,045
237,243
174,609
4,523
40,501
223,478
152,403
1,050
40,072
222,069
142,342
1,050
40,040
92,648
628
676,072
400
502,387
400
457,276
400
417,403
400
405,901
-
-
-
-
208
208
-
-
-
-
26,147
26,147
28,796
28,796
25,782
25,782
25,955
25,955
25,578
25,578
(25,939)
(28,796)
(25,782)
(25,955)
(25,578)
50,086
50,086
28,796
28,796
25,782
25,782
25,955
25,955
25,578
25,578
-
-
-
-
-
50,086
28,796
25,782
25,955
25,578
762
-
-
-
-
2,992
3,754
3,754
3,754
3,754
3,754
3,754
3,754
3,754
3,754
(23,385)
INVESTING ACTIVITIES
Cash received
Proceeds from sales of property,
plant and equipment
Total cash received
Cash used
Purchase of property, plant and
equipment and intangibles
Revised
budget
2014-15
$'000
Prepared on Australian Accounting Standards basis.
54
Department of the Environment Additional Estimates Statements
Table 3.2.5: Capital Budget Statement — Departmental
Actual
2013-14
$'000
Revised
budget
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
NEW CAPITAL APPROPRIATIONS
Capital budget - Act No. 1 (DCB)
Equity injections - Act No. 2
Total new capital appropriations
26,550
40,608
67,158
25,351
2,745
28,096
25,137
645
25,782
25,010
945
25,955
25,178
400
25,578
Provided for:
Purchase of non-financial assets
Other Items 1
Total Item s
29,083
38,075
67,158
28,096
28,096
25,782
25,782
25,955
25,955
25,578
25,578
2,152
26,550
28,702
3,445
25,351
28,796
645
25,137
25,782
945
25,010
25,955
400
25,178
25,578
28,702
28,796
25,782
25,955
25,578
28,702
28,796
25,782
25,955
25,578
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriations 2
Funded by capital appropriation - DCB
TOTAL
RECONCILIATION OF CASH
USED TO ACQUIRE ASSETS
TO ASSET MOVEMENT TABLE
Total purchases
Total cash used to
acquire assets
3
Prepared on Australian Accounting Standards basis.
1
Inc ludes $38.1 million for Domestic Climate Change func tions transferred from the Department of
Industry as a result of the Administrative Arrangements Order dated 18 September 2013.
2
3
Inc ludes both c urrent and prior year Appropriation Ac t No. 2 and Bill No.4
Does not inc lude annual financ e lease c osts. Inc ludes purc hases funded by c urrent and previous
years' Departmental Capital Budgets.
55
Table 3.2.6: Statement of Asset Movements (2014-15)
Buildings
$'000
As at 1 July 2014
Gross book value
Accumulated depreciation/amortisation
and impairment
Opening net book balance
Other m ovem ents
Depreciation/amortisation expense
Total other m ovem ents
As at 30 June 2015
Gross book value
Accumulated depreciation/amortisation
and impairment
Closing net book balance
Computer
plant and
software and
equipment
intangibles
$'000
$'000
Total
$'000
276,160
105,926
61,295
443,381
(812)
275,348
(132)
105,794
(36,420)
24,875
(37,364)
406,017
-
-
3,445
3,445
7,460
7,460
8,663
8,663
9,228
12,673
25,351
28,796
(21,912)
(21,912)
(24,298)
(24,298)
(12,002)
(12,002)
(58,212)
(58,212)
283,619
114,589
73,968
472,176
(22,724)
260,895
(24,430)
90,159
(48,422)
25,546
(95,576)
376,600
Prepared on Australian Accounting Standards basis.
1
"Appropriation equity" refers to equity injec tions provided through Appropriation Ac t No.2 and Bill No. 4 2014- 15.
2
"Appropriation ordinary annual servic es" refers to funding provided through Appropriation Ac t No.1 and Bill No.3 2014- 15 for DCBs.
Department of the Environment Additional Estimates Statements
56
CAPITAL ASSET ADDITIONS
Estim ated expenditure on
new or replacem ent assets
By purchase - appropriation equity 1
By purchase - appropriation ordinary
annual services 2
Total additions
Other property,
Department of the Environment Additional Estimates Statements
Schedule of Administered Activity
Schedule of budgeted income and expenses
The revised schedule primarily reflects the impact on administered expenses of
measures outlined in Tables 1.2 and 1.3.
Schedule of budgeted assets and liabilities
The overall change to the budgeted administered balance sheet primarily reflects the
update of the 2013-14 actuals which resulted in changed opening balances for 2014-15.
57
Department of the Environment Additional Estimates Statements
Table 3.2.7: Schedule of Budgeted Income and Expenses Administered on
Behalf of Government (for the period ended 30 June)
Actual
2013-14
$'000
EXPENSES ADMINISTERED ON
BEHALF OF GOVERNMENT
Suppliers
Grants
Depreciation and amortisation
Write-dow n and impairment
of assets
Other
Total expenses adm inistered
on behalf of Governm ent
LESS:
OWN-SOURCE INCOME
Ow n-source revenue
Taxation revenue
Other
Total taxation revenue
Non-taxation revenue
Sale of goods and rendering
of services
Fees and fines
Interest
Other
Total non-taxation revenue
Total ow n-source revenues
adm inistered on behalf of
Governm ent
Gains
Sale of assets
Reversal of previous asset
w rite-dow ns and impairments
Other
Total gains adm inistered
on behalf of Governm ent
Total ow n-sourced incom e
adm inistered on behalf of
Governm ent
Net Cost of (contribution by)
services
Surplus (Deficit)
OTHER COMPREHENSIVE INCOME
Changes in asset revaluation surplus
Total other com prehensive incom e
Revised
budget
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
106,389
635,275
7,814
140,523
654,871
-
190,762
681,294
-
234,660
610,000
-
282,267
853,299
-
44,838
873
-
-
-
-
795,189
795,394
872,056
844,660
1,135,566
121,147
121,147
122
122
145
145
1,498
1,498
1,498
1,498
3,809
14,295
472
3,829
22,405
1,530
24,093
285
2,314
28,222
1,530
28,718
97
2,479
32,824
1,530
20,978
38
15,716
38,262
1,530
20,617
14
14,428
36,589
143,552
28,344
32,969
39,760
38,087
-
-
-
-
-
83,873
213,523
119,193
116,915
109,025
41,243
297,396
119,193
116,915
109,025
41,243
440,948
147,537
149,884
148,785
79,330
354,241
(354,241)
647,857
(647,857)
722,172
(722,172)
695,875
(695,875)
(7,497)
(7,497)
Total com prehensive incom e (loss) (361,738)
Prepared on Australian Accounting Standards basis.
58
(647,857)
(722,172)
(695,875)
1,056,236
(1,056,236)
(1,056,236)
Department of the Environment Additional Estimates Statements
Table 3.2.8: Schedule of Budgeted Assets and Liabilities Administered on Behalf
of Government (as at 30 June)
Actual
Revised
budget
2014-15
$'000
2013-14
$'000
Financial assets
Cash and cash equivalents
Receivables
Taxation receivables
Other investments
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
13,449
22,079
546,770
582,298
11,139
546,770
557,909
10,353
546,770
557,123
8,018
546,770
554,788
5,855
546,770
552,625
Total non-financial assets
1,467
515,612
12,519
2,109,765
2,639,363
1,467
515,612
12,519
2,291,162
2,820,760
1,467
515,612
12,519
2,473,683
3,003,281
1,467
515,612
12,519
2,669,230
3,198,828
1,467
515,612
12,519
3,297,607
3,827,205
Total assets adm inistered
on behalf of Governm ent
3,221,661
3,378,669
3,560,404
3,753,616
4,379,830
Total payables
6,496
16,939
880
24,315
6,496
16,939
880
24,315
6,496
16,939
880
24,315
6,496
16,939
880
24,315
6,496
16,939
880
24,315
Total liabilities adm inistered
on behalf of Governm ent
24,315
24,315
24,315
24,315
24,315
Net assets/(liabilities)
3,197,346 3,354,354
Prepared on Australian Accounting Standards basis.
3,536,089
3,729,301
4,355,515
Total financial assets
Non-financial assets
Land and buildings
Property, plant and equipment
Inventories
Intangibles
LIABILITIES ADMINISTERED ON
BEHALF OF GOVERNMENT
Payables
Suppliers
Grants
Other
59
Department of the Environment Additional Estimates Statements
Table 3.2.9: Schedule of Budgeted Administered Cash Flows (for the period
ended 30 June)
Actual
Revised
budget
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
3,369
14,216
523
121,889
19,765
104,462
264,224
1,530
24,093
285
22,201
2,314
50,423
1,530
28,718
97
145
2,479
32,969
1,530
20,978
38
1,498
15,716
39,760
1,530
20,617
14
1,498
14,428
38,087
121,544
680,985
873
803,402
129,102
654,871
783,973
187,262
681,294
868,556
238,260
610,000
848,260
285,867
853,299
1,139,166
(539,178)
(733,550)
(835,587)
2013-14
$'000
OPERATING ACTIVITIES
Cash received
Sales of goods and rendering
of services
Fees and fines
Interest
Taxes
Net GST received
Other
Total cash received
Cash used
Suppliers
Grant payments
Other
Total cash used
Net cash from (used by)
operating activities
INVESTING ACTIVITIES
Cash received
Repayments of advances
and loans
Total cash received
(808,500) (1,101,079)
2,334
2,334
2,310
2,310
786
786
340
340
168
168
58,815
58,815
62,204
62,204
65,606
65,606
86,522
86,522
587,134
587,134
(56,481)
(59,894)
(64,820)
(86,182)
(586,966)
(793,444)
(900,407)
Cash used
Purchase of property, plant,
equipment and intangibles
Total cash used
Net cash from (used by)
investing activities
Net increase (decrease) in
(595,659)
cash held
Cash and cash equivalents at
beginning of reporting period
Cash from Official Public Account for:
- Appropriations
582,046
- Special Accounts
304,269
886,315
Cash to Official Public Account for:
- Appropriations
(261,441)
- Special Accounts
(29,215)
(290,656)
Cash and cash equivalents at
end of reporting period
-
-
-
-
-
542,619
306,803
849,422
614,349
304,204
918,553
586,662
335,672
922,334
1,064,320
644,258
1,708,578
(55,978)
(55,978)
(18,146)
(18,146)
(27,652)
(27,652)
Prepared on Australian Accounting Standards basis.
60
(894,682) (1,688,045)
-
-
-
(20,533)
(20,533)
-
Department of the Environment Additional Estimates Statements
Table 3.2.10: Schedule of Administered Capital Budget
Actual
2013-14
$'000
Revised
budget
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
NEW CAPITAL APPROPRIATIONS
Administered Assets and
Liabilities - Act 2
Total new capital appropriations
88
88
62,204
62,204
65,606
65,606
86,522
86,522
587,134
587,134
Provided for:
Purchase of non-financial assets
Other Items
Total Item s
88
88
62,204
62,204
65,606
65,606
86,522
86,522
587,134
587,134
62,434
62,434
62,204
62,204
65,606
65,606
86,522
86,522
587,134
587,134
62,434
62,204
65,606
86,522
587,134
62,434
62,204
65,606
86,522
587,134
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriations
TOTAL AMOUNT SPENT
RECONCILIATION OF CASH
USED TO ACQUIRE ASSETS
TO ASSET MOVEMENT TABLE
Total accrual purchases
Total cash used to
acquire assets
1
Prepared on Australian Accounting Standards basis. Consistent w ith information contained in the
Statement of Asset Movements and the Budgeted Statement of Cash Flow s.
1
Inc ludes both c urrent and prior Ac t No. 2 and Bill No. 4 appropriations.
61
Land
Other property,
Intangibles
Total
$'000
$'000
plant and
equipment
$'000
As at 1 July 2014
Gross book value
Accumulated depreciation/amortisation
and impairment
Opening net book balance
62
58
6464
62
CAPITAL ASSET ADDITIONS
Estim ated expenditure on new or
replacem ent assets
By purchase - appropriation equity 1
Other
Total additions
Other m ovem ents
Assets held for sale or in a disposal
group held for sale
As at 30 June 2015
Gross book value
Accumulated depreciation/amortisation
and impairment
Closing net book balance
$'000
1,467
808,984
2,756,404
3,566,855
1,467
(293,372)
515,612
(646,639)
2,109,765
(940,011)
2,626,844
-
-
62,204
119,193
181,397
62,204
119,193
181,397
1,467
808,984
2,937,801
3,748,252
1,467
(293,372)
515,612
(646,639)
2,291,162
(940,011)
2,808,241
Prepared on Australian Accounting Standards basis.
1
"Appropriation equity" refers to Administered Assets and Liabilities appropriations provided through Appropriation Ac t No.2
and Bill No.4 2014- 15.
Department of the Environment Additional Estimates Statements
Table 3.2.11: Statement of Administered Asset Movements (2014-15)
GREAT BARRIER REEF MARINE PARK AUTHORITY
Section 1: Entity Overview and Resources .............................................................. 65
1.1 Strategic Direction .................................................................................................. 65
1.2 Entity Resource Statement .................................................................................... 66
1.3 Entity Measures Table ........................................................................................... 68
1.4 Additional Estimates and Variations ...................................................................... 68
1.5 Breakdown of Additional Estimates by Appropriation Bill ...................................... 69
Section 2: Revisions to Entity Outcomes and Planned Performance ................... 70
2.1 Resources and Performance Information .............................................................. 70
63
58
6464
Section 3: Explanatory Tables and Budgeted Financial Statements..................... 73
3.1 Explanatory Tables ................................................................................................ 73
3.2 Budgeted Financial Statements ............................................................................. 74
63
GREAT BARRIER REEF MARINE PARK AUTHORITY
Section 1: Entity Overview and Resources
1.1
STRATEGIC DIRECTION
Under the Great Barrier Reef Marine Park Act 1975, the Great Barrier Reef Marine Park
Authority is responsible for managing one of the world’s premier natural resources —
the Great Barrier Reef Marine Park.
The Authority’s primary outcome is to ensure the long-term protection, ecologically
sustainable use, understanding and enjoyment of the Great Barrier Reef for all
Australians and the international community through the care and development of the
Marine Park.
Details of the Authority’s strategic direction and programme structure are contained in
the 2014-15 Portfolio Budget Statements.
The Authority will receive additional funding in 2014-15 to offset the cost of voluntary
redundancies. The programme of voluntary redundancies undertaken in 2013-14 and
2014-15 will enable the Authority to manage employee expenses over the forward
estimates.
Since the 2014-15 Budget, the Authority has continued to work with the Department of
the Environment and the Queensland Government to enhance the long-term
protection of the Great Barrier Reef, deliver projects through the Reef Trust and
implement the Reef 2050 Long Term Sustainability Plan.
65
Great Barrier Reef Marine Park Authority Additional Estimates Statements
1.2
ENTITY RESOURCE STATEMENT
The Entity Resource Statement details the resourcing for the Great Barrier Reef Marine
Park Authority at Additional Estimates. Table 1.1 outlines the total resourcing
available from all sources for the 2014-15 Budget year, including variations through
Appropriation Bills No. 3 and No. 4, Special Appropriations and Special Accounts.
Table 1.1: Great Barrier Reef Marine Park Authority Resource Statement —
Additional Estimates for 2014-15 as at Additional Estimates February 2015
Total
available
appropriation
Estimate as
at Budget
2013- 14
$'000
2014- 15
$'000
+
Proposed
Additional
Estimate
2014- 15
$'000
=
Total
estimate
at Additional
Estimates
2014- 15
$'000
1
O rdina ry a nnua l se rvic e s
De pa rtme nta l a ppropria tion
Prior year departmental
departmental appropriation 2
Departmental appropriation 3
s74 Retained Revenue Rec eipts 4
Tota l
Administe re d e xpe nse s
Outc ome 1
Tota l
Tota l ordina ry a nnua l se rvic e s A
9,503
23,949
15,619
49,071
11,113
21,847
13,280
46,240
413
4 13
11,113
22,260
13,280
46,653
900
900
-
-
-
49,971
46,240
4 13
46,653
-
-
-
46,240
4 13
46,653
5,000
5,000
-
O the r se rvic e s
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 a mount
Spec ial Appropriation: Great Barrier
Reef Marine Park Ac t 1975
Tota l spe c ia l a ppropria tions
C
Tota l a ppropria tions e xc luding
S pe c ia l Ac c ounts
49,971
5,343
5,343
5 5 , 3 14
66
5 1, 2 4 0
4 13
5,000
5,000
5 1, 6 5 3
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Table 1.1: Great Barrier Reef Marine Park Authority Resource Statement —
Additional Estimates for 2014-15 as at Additional Estimates February 2015
(continued)
Total
available
appropriation
Estimate as
at Budget
2013- 14
$'000
2014- 15
$'000
1,335
8,659
8,436
1,399
8,372
8,412
+
Proposed
Additional
Estimate
=
2014- 15
$'000
Total
estimate
at Additional
Estimates
2014- 15
$'000
S pe c ia l Ac c ounts
Opening balanc e 5
Appropriation Rec eipts 6
Non- appropriation rec eipts
to Spec ial Ac c ounts
Tota l S pe c ia l Ac c ount
D
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 6
Tota l ne t re sourc ing for G re a t
Ba rrie r Re e f Ma rine P a rk
Authority
18 , 4 3 0
73,744
(8,659)
65,085
18 , 18 3
-
1,399
8,372
8,412
18 , 18 3
69,423
413
69,836
-
(8,372)
6 1, 0 5 1
-
4 13
(8,372)
6 1, 4 6 4
1
Appropriation Ac t (No. 1) 2014- 2015 and Appropriation Bill (No. 3) 2014- 2015
Estimated adjusted balanc e c arried from previous year for annual appropriations
3
Inc ludes an amount of $0.78 million in 2014- 15 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'.
2
4
Estimated retained revenue rec eipts under sec tion 74 of the Public Governanc e, Performanc e and
Ac c ountability (PGPA) Ac t 2013
5
Estimated adjusted opening balanc e for Spec ial Ac c ounts. For further information
on Spec ial Ac c ounts see Table 3.1.1.
6
Appropriation rec eipts from GBRMPA annual appropriations for 2014- 15 inc luded above.
Reader note: All figures are GST exc lusive.
67
Great Barrier Reef Marine Park Authority Additional Estimates Statements
1.3
ENTITY MEASURES TABLE
There are no new Government measures taken since the 2014-15 Budget that affect the
Great Barrier Reef Marine Park Authority.
1.4
ADDITIONAL ESTIMATES AND VARIATIONS
The following table details the changes to the resourcing for the Great Barrier Reef
Marine Park Authority at Additional Estimates. Table 1.4 details Additional Estimates
or variations through other factors, such as parameter adjustments.
Table 1.4: Additional Estimates and Variations to Outcomes from Other
Variations
Programme
impacted
Outcom e 1
Increase in estimates (departmental)
Additional funding - redundancies
1.1
Decrease in estimates (departmental)
Parameter adjustment
1.1
Communications and Public Affairs
1.1
Functions - targeted savings 1
Decrease in estimates (departmental-capital)
Parameter adjustment
1.1
Net im pact on estim ates
for Outcom e 1 (departm ental)
1
2014-15
$'000
449
(36)
2015-16
$'000
-
2016-17
$'000
-
68
-
(34)
(71)
(33)
(71)
(50)
(72)
-
(2)
(2)
(2)
413
(107)
(106)
(124)
This is a c ross portfolio savings measure announc ed in the 2014- 15 Budget but not previously
reported in the Portfolio Budget Statements
2017-18
$'000
Great Barrier Reef Marine Park Authority Additional Estimates Statements
1.5
BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION
BILL
The following table details the Additional Estimates sought for the Great Barrier Reef
Marine Park Authority through Appropriation Bill No. 3.
Table 1.5: Appropriation Bill (No. 3) 2014-15
2013-14
Available
$'000
2014-15
Budget
$'000
2014-15
Revised
$'000
Additional
Estimates
$'000
Reduced
Estimates
$'000
ADMINISTERED ITEMS
Outcom e 1
The long-term protection,
ecologically sustainable use,
understanding and enjoyment of
the Great Barrier Reef for all
Australians and the international
community, through the care and
development of the Marine Park
900
-
-
-
-
Total
900
-
-
-
-
The long-term protection,
ecologically sustainable use,
understanding and enjoyment of
the Great Barrier Reef for all
Australians and the international
community, through the care and
development of the Marine Park
23,949
21,847
22,260
413
-
Total
23,949
21,847
22,260
413
-
Total adm inistered and
departm ental
24,849
21,847
22,260
413
-
DEPARTMENTAL PROGRAMMES
Outcom e 1
69
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Section 2: Revisions to Resources and Planned
Performance
2.1
RESOURCES AND PERFORMANCE INFORMATION
Complete details of the Great Barrier Reef Marine Park Authority’s resources and
performance information are contained in the 2014-15 Environment Portfolio Budget
Statements.
OUTCOME 1: THE LONG-TERM PROTECTION, ECOLOGICALLY
SUSTAINABLE USE, UNDERSTANDING AND ENJOYMENT OF THE GREAT
BARRIER REEF FOR ALL AUSTRALIANS AND THE INTERNATIONAL
COMMUNITY THROUGH THE CARE AND DEVELOPMENT OF THE MARINE
PARK
Outcome 1 Strategy
There has been no change to the Outcome 1 Strategy since the 2014-15 Budget.
70
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Table 2.1 Budgeted Expenses and Resources for Outcome 1
Outcom e 1: The long-term protection, ecologically
sustainable use, understanding and enjoym ent of the Great
Barrier Reef for all Australians and the international
com m unity, through the care and developm ent of the
Marine Park
Program m e 1.1: Im proving the outlook for the Great Barrier
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 )
Departmental expenses
Departmental appropriation 1
Special appropriations
Special Accounts
Expenses not requiring appropriation in the Budget year 2
Total for Program m e 1.1
2013-14
Actual
expenses
$'000
2014-15
Revised
Estimated
expenses
$'000
900
-
30,102
5,343
17,032
2,040
25,873
5,000
16,784
1,748
55,417
49,405
Outcom e 1 Totals by appropriation type
Administered Expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 )
Departmental expenses
Departmental appropriation 1
Special appropriations
Special Accounts
Expenses not requiring appropriation in the Budget year 2
900
-
30,102
5,343
17,032
2,040
25,873
5,000
16,784
1,748
Total expenses for Outcom e 1
55,417
49,405
2013-14
218
2014-15
200
Average Staffing Level (num ber)
1
Departmental Appropriation c ombines "Ordinary annual servic es (Appropriation Ac t No. 1 and
Bill No. 3)" and "Retained Revenue Rec eipts under s74 of the PGPA Ac t 2013".
2
Expenses not requiring appropriation in the Budget year are made up of Deprec iation Expense,
Amortisation Expense, Makegood Expense and Audit Fees.
71
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Programme Objective 1.1: Improving the outlook for the Great Barrier Reef
There have been no changes to the Programme 1.1 Objectives since the 2014-15 Budget.
Programme Expenses 1.1: Improving the outlook for the Great Barrier Reef
2013-14
Actual
('000)
Annual administered expenses:
Climate Change Adaptation
Special Appropriations:
Great Barrier Reef Marine Park Act 1975
Special Account Expenses:
Great Barrier Reef Field Management
Special Account
Annual departmental expenses:
Departmental Programme support
Expenses not requiring appropriation in
the Budget year 1
Total program m e expenses
$'000
2014-15
Revised
budget
$'000
2015-16
Forw ard
year 1
$'000
2016-17
Forw ard
year 2
$'000
2017-18
Forw ard
year 3
$'000
900
-
-
-
-
5,343
5,000
8,400
9,000
9,000
17,032
16,784
16,784
16,784
16,784
30,102
25,873
19,873
19,782
19,979
2,040
55,417
1,748
49,405
1,748
46,805
1,748
47,314
1,748
47,511
1
Expenses not requiring appropriation in the Budget year is made up of Depreciation Expense,
Amortisation Expense, Makegood Expense and Audit Fees
Programme Deliverables
There have been no changes to the Programme 1.1 Deliverables since the 2014-15
Budget.
Programme Key Performance Indicators
There have been no changes to the Programme 1.1 Key Performance Indicators since the
2014-15 Budget.
72
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Section 3: Explanatory Tables and Budgeted Financial
Statements
3.1
EXPLANATORY TABLES
Estimates of Special Account Flows
Special Accounts provide a means to set aside and record amounts used for specified
purposes. Table 3.1.1 shows the expected additions (receipts) and reductions
(payments) for each account used by the Great Barrier Reef Marine Park Authority.
The corresponding table in the 2014-15 Portfolio Budget Statements is Table 3.1.2.
Table 3.1.1: Estimates of Special Account Flows and Balances
Outcome
Great Barrier Reef Field
Management Special Account
(D)
Total Special Accounts
2014-15 Budget estim ate
1
1
Opening
balance
2014-15
2013-14
$'000
Receipts Payments Adjustments
2014-15
2014-15
2014-15
2013-14
2013-14
2013-14
$'000
$'000
$'000
Closing
balance
2014-15
2013-14
$'000
1,398
16,784
(16,784)
1,398
1,334
17,096
(17,032)
1,398
1,398
16,784
(16,784)
Total Special Accounts
2013-14 actual
1,334
17,096
(17,032)
1
Established under s49 of the Great Barrier Reef Marine Park Act 1975 .
(D) = Departmental
73
-
1,398
-
1,398
Great Barrier Reef Marine Park Authority Additional Estimates Statements
3.2
BUDGETED FINANCIAL STATEMENTS
3.2.1
Analysis of Budgeted Financial Statements
Changes to the departmental and administered budgeted financial statements since the
2014-15 Portfolio Budget Statements include the actual financial results for 2013-14 and
indexation updates.
The Great Barrier Reef Marine Park Authority has received additional funding in 201415 to offset the cost of voluntary redundancies. The programme of voluntary
redundancies undertaken in 2013-14 and 2014-15 will enable the Authority to manage
employee expenses over the forward estimates.
3.2.2
Budgeted Financial Statements
Departmental Financial Statements
Comprehensive Income Statement
The changes to the Comprehensive Income Statement are attributable to the net
increase in revenue from Government as a result of funding for voluntary
redundancies less communications savings (reduction in expense and revenue) and
parameter adjustments over the forward estimates.
Balance Sheet
The Budgeted Departmental Balance Sheet has been updated for the impact of the
2013-14 actuals which changed the opening balances for 2014-15.
74
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Table 3.2.1: Budgeted Departmental Comprehensive Income Statement (Showing
Net Cost of Services)
Actual
2013-14
$'000
Revised
budget
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
EXPENSES
Employee benefits
Suppliers
Grants
Depreciation and amortisation
Write-dow n and impairment of assets
Losses from asset sales
Other expenses
Total expenses
24,057
16,048
42
1,986
1
101
12,282
54,517
21,088
14,356
35
1,700
12,226
49,405
20,675
12,135
35
1,700
12,226
46,771
20,710
12,610
35
1,700
12,226
47,281
20,742
12,758
35
1,700
12,226
47,461
LESS:
OWN-SOURCE INCOME
Ow n-source revenue
Sale of goods and rendering of services
Other revenue
Total ow n-source revenue
2,686
21,369
24,055
3,020
18,672
21,692
3,020
16,722
19,742
3,020
16,772
19,792
3,020
16,822
19,842
Gains
Other gains
Total gains
Total ow n-source incom e
54
54
24,109
48
48
21,740
48
48
19,790
48
48
19,840
48
48
19,890
Net cost of (contribution by)
services
30,408
27,665
26,981
27,441
27,571
Revenue from Government
28,412
26,485
25,801
26,261
26,391
Surplus (Deficit) before incom e tax
Income tax expense
Surplus (Deficit) after incom e tax
OTHER COMPREHENSIVE INCOME
Item s not subject to subsequent
reclassification to profit or loss
Changes in asset revaluation surplus
(1,996)
(1,996)
(1,180)
(1,180)
(1,180)
(1,180)
(1,180)
(1,180)
(1,180)
(1,180)
Total other com prehensive incom e
after incom e tax
Total com prehensive incom e (loss)
(1,996)
75
(1,180)
(1,180)
(1,180)
(1,180)
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Table 3.2.1: Budgeted Departmental Comprehensive Income Statement (Showing
Net Cost of Services) (continued)
Note: Im pact of Net Cash Appropriation Arrangem ents
2013-14
2014-15
$'000
$'000
Total Com prehensive Incom e
(loss) excluding depreciation/
am ortisation expenses
previously funded through
revenue appropriations
(10)
520
less depreciation/amortisation expenses
previously funded through revenue
appropriations 1
1,986
Total Com prehensive Incom e
(loss) - as per the Statem ent of
Com prehensive Incom e
(1,996)
Prepared on Australian Accounting Standards basis.
1
2015-16
$'000
2016-17
$'000
2017-18
$'000
520
520
520
1,700
1,700
1,700
1,700
(1,180)
(1,180)
(1,180)
(1,180)
From 2010-11, the Government introduced net cash appropriation arrangements w here
Appropriation Act No. 1 or Bill No. 3 revenue appropriations for the depreciation/amortisation
expenses of Non-Corporate Commonw ealth Entities w ere replaced w ith a separate capital
budget (the Departmental Capital Budget, or DCB) provided through Appropriation Act No. 1 or
Bill No. 3 equity appropriations. For information regarding DCBs, please refer to Table 3.2.5
Departmental Capital Budget Statement.
76
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Table 3.2.2: Budgeted Departmental Balance Sheet (as at 30 June)
Actual
2013-14
$'000
Revised
budget
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
324
12,701
13,025
324
12,701
13,025
324
12,701
13,025
324
12,701
13,025
324
12,701
13,025
18,555
2,820
2,452
62
266
24,155
18,060
3,150
2,212
62
266
23,750
17,565
3,484
1,972
62
266
23,349
17,070
3,815
1,732
62
266
22,945
16,125
4,703
1,392
62
266
22,548
37,180
36,775
36,374
35,970
35,573
2,097
436
2,533
2,097
436
2,533
2,097
436
2,533
2,097
436
2,533
2,097
436
2,533
Provisions
Employee provisions
Other provisions
Total provisions
Total liabilities
7,619
382
8,001
10,534
7,619
382
8,001
10,534
7,619
382
8,001
10,534
7,619
382
8,001
10,534
7,619
382
8,001
10,534
Net assets
26,646
26,241
25,840
25,436
25,039
ASSETS
Financial assets
Cash and cash equivalents
Trade and other receivables
Total financial assets
Non-financial assets
Land and buildings
Property, plant and equipment
Intangibles
Inventories
Other non-financial assets
Total non-financial assets
Assets held for sale
Total assets
LIABILITIES
Payables
Suppliers
Other payables
Total payables
77
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Table 3.2.2: Budgeted Departmental Balance Sheet (as at 30 June) (continued)
Actual
EQUITY
Parent entity interest
Contributed equity
Reserves
Retained surplus
(accumulated deficit)
Total parent entity interest
2013-14
$'000
Revised
budget
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
13,016
22,209
13,791
22,209
14,570
22,209
15,346
22,209
16,129
22,209
(8,579)
26,646
(9,759)
26,241
(10,939)
25,840
(12,119)
25,436
(13,299)
25,039
26,241
25,840
25,436
25,039
Total Equity
26,646
Prepared on Australian Accounting Standards basis.
78
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Table 3.2.3: Departmental Statement of Changes in Equity — Summary of
Movement (Budget Year 2014-15)
Retained
Asset
Other Contributed
earnings revaluation reserves
equity/
reserve
capital
$'000
$'000
$'000
$'000
Opening balance as at 1 July 2014
Balance carried forw ard from
previous period
Adjusted opening balance
$'000
13,633
13,633
8,576
8,576
13,016
13,016
26,646
26,646
(1,180)
-
-
-
(1,180)
(1,180)
-
-
-
(1,180)
-
-
775
775
775
775
(9,759)
13,633
8,576
13,791
26,241
Closing balance
(9,759)
Prepared on Australian Accounting Standards basis.
13,633
8,576
13,791
26,241
Com prehensive incom e
Surplus (deficit) for the period
Total comprehensive income
of w hich:
Attributable to the Australian
Government
Transactions w ith ow ners
Contributions by owners
Departmental Capital Budget (DCBs)
Sub-total transactions with owners
Estim ated closing balance
as at 30 June 2015
(8,579)
(8,579)
Total
equity
(1,180)
-
79
(1,180)
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Table 3.2.4: Budgeted Departmental Statement of Cash Flows (as at 30 June)
Actual
OPERATING ACTIVITIES
Cash received
Appropriations
Receipts from Government
Sale of goods and rendering of services
Net GST received
Other
Total cash received
Cash used
Employees
Suppliers
Net GST paid
s74 Retained Revenue Receipts
transferred to OPA
Grants
Other
Total cash used
Net cash from (used by)
operating activities
2013-14
$'000
Revised
budget
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
28,412
12,524
5,059
164
8,372
54,531
26,485
10,300
3,140
1,200
8,372
49,497
25,801
8,350
3,140
1,000
8,372
46,663
26,261
8,400
3,140
1,000
8,372
47,173
26,391
8,450
3,140
1,000
8,372
47,353
22,712
16,231
1,398
20,793
15,508
120
20,380
13,087
120
20,415
13,562
120
20,447
13,710
120
1,748
42
12,282
54,413
35
12,521
48,977
35
12,521
46,143
35
12,521
46,653
35
12,521
46,833
118
520
520
520
520
1,154
1,295
1,299
1,296
1,303
1,154
1,295
1,299
1,296
1,303
(1,154)
(1,295)
(1,299)
(1,296)
(1,303)
INVESTING ACTIVITIES
Cash used
Purchase of property, plant,
equipment and intangibles
Total cash used
Net cash from (used by)
investing activities
80
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Table 3.2.4: Budgeted Departmental Statement of Cash Flows (as at 30 June)
(continued)
Actual
2013-14
$'000
FINANCING ACTIVITIES
Cash received
Contributed equity
Total cash received
Cash used
Other
Total cash used
Net cash 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
Revised
budget
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
880
880
775
775
779
779
776
776
783
783
-
-
-
-
-
880
775
779
776
783
-
-
-
-
480
324
324
324
324
324
324
324
324
324
(156)
Prepared on Australian Accounting Standards basis.
81
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Table 3.2.5: Capital Budget Statement — Departmental
Actual
2013-14
$'000
NEW CAPITAL APPROPRIATIONS
Capital budget - Act No. 1 (DCB)
Total new capital appropriations
Provided for:
Purchase of non-financial assets
Total Item s
Revised
budget
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
880
880
775
775
779
779
776
776
783
783
880
880
775
775
779
779
776
776
783
783
624
775
779
776
783
530
1,154
520
1,295
520
1,299
520
1,296
520
1,303
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriation - DCB
Funded internally from
departmental resources 2
TOTAL AMOUNT SPENT
1
RECONCILIATION OF CASH
USED TO ACQUIRE ASSETS
TO ASSET MOVEMENT TABLE
Total purchases
1,154
1,295
1,299
1,296
1,303
Total cash used to
acquire assets
1,154
1,295
1,299
1,296
1,303
Consistent with information contained in the Statement of Asset Movements and the Budgeted Statement of
Cash Flows.
1
Does not include annual finance lease costs. Include purchase from current and previous
years' Departmental Capital Budgets (DCBs).
2
Includes the follow ing sources of funding:
- current and prior year Act 1 and Bills 3/5 appropriations (excluding amounts from the DCB).
- internally developed assets
- s74 Retained Revenue Receipts
- proceeds from the sale of assets
82
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Table 3.2.6: Statement of Asset Movements (2014-15)
Asset Category (as appropriate)
As a t 1 July 2 0 14
Gross book value
Ac c umulated deprec iation/amortisation
and impairment
O pe ning ne t book ba la nc e
Buildings
Other property,
Computer
Total
$'000
plant and
equipment
$'000
software and
intangibles
$'000
$'000
19,550
3,553
(995)
18 , 5 5 5
(733)
2,820
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
1
annual servic es
Tota l a dditions
O the r move me nts
Deprec iation/amortisation expense
2
Disposals
Tota l othe r move me nts
As a t 3 0 June 2 0 15
Gross book value
Ac c umulated deprec iation/amortisation
and impairment
Closing ne t book ba la nc e
4,621
(2,169)
2,452
27,724
(3,897)
2 3 , 8 2 7-
450
450
745
745
100
10 0
1,295
1, 2 9 5
(945)
(9 4 5 )
(415)
(4 15 )
(340)
(3 4 0 )
(1,700)
(1, 7 0 0 )
20,000
4,298
4,721
29,019
(1,940)
18 , 0 6 0
(1,148)
3 , 15 0
(2,509)
2 , 2 12
Prepared on Australian Accounting Standards basis.
(1) "Appropriation ordinary annual services" refers to funding provided through Appropriation
Act No. 1 and Bill No. 3 2014-15 for depreciation / amortisation expenses, DCBs or
other operational expenses.
(2) Net proceeds may be returned to the OPA.
83
(5,597)
23,422
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Schedule of Administered Activity
Table 3.2.7: Schedule of Budgeted Income and Expenses Administered on
Behalf of Government (for the period ended 30 June)
Actual
2013-14
$'000
EXPENSES ADMINISTERED ON
BEHALF OF GOVERNMENT
Suppliers
Total expenses adm inistered
on behalf of Governm ent
LESS:
OWN-SOURCE INCOME
Ow n-source revenue
Non-taxation revenue
Fees and fines
Rental income
Other revenue
Total non-taxation revenue
Total ow n-source revenues
adm inistered on behalf of
Governm ent
Total ow n-sourced incom e
adm inistered on behalf of
Governm ent
Net Cost of (contribution by)
services
Surplus (Deficit) before incom e tax
Income tax expense
Surplus (deficit) after incom e tax
OTHER COMPREHENSIVE INCOME
Item s not subject to subsequent
reclassification to profit or loss
Changes in asset revaluation surplus
Total other com prehensive incom e
Total com prehensive incom e (loss)
Prepared on Australian Accounting Standards basis.
Revised
budget
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
900
-
-
-
-
900
-
-
-
-
98
297
5,344
5,739
285
5,000
5,285
285
8,400
8,685
285
9,000
9,285
285
9,000
9,285
5,739
5,285
8,685
9,285
9,285
5,739
5,285
8,685
9,285
9,285
(4,839)
4,839
4,839
(5,285)
5,285
5,285
(8,685)
8,685
8,685
(9,285)
9,285
9,285
(9,285)
9,285
9,285
4,839
5,285
8,685
9,285
9,285
84
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Table 3.2.8: Schedule of Budgeted Assets and Liabilities Administered on Behalf
of Government (as at 30 June)
Actual
ASSETS ADMINISTERED ON
BEHALF OF GOVERNMENT
Financial assets
Cash and cash equivalents
Taxation receivables
Trade and other receivables
Total financial assets
Non-financial assets
Land and buildings
Total non-financial assets
Assets held for sale
Total assets adm inistered
on behalf of Governm ent
LIABILITIES ADMINISTERED ON
BEHALF OF GOVERNMENT
Payables
Suppliers
Other payables
Total payables
Interest bearing liabilities
Other
Total interest bearing liabilities
Total liabilities adm inistered
on behalf of Governm ent
Net assets/(liabilities)
2013-14
$'000
Revised
budget
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
132
23
1,740
1,895
78
8
1,740
1,826
78
8
1,740
1,826
78
8
1,740
1,826
78
8
1,740
1,826
9,150
9,150
9,150
9,150
9,150
9,150
9,150
9,150
9,150
9,150
11,045
10,976
10,976
10,976
10,976
155
1,740
1,895
101
1,740
1,841
101
1,740
1,841
101
1,740
1,841
101
1,740
1,841
-
(15)
(15)
(15)
(15)
(15)
(15)
(15)
(15)
1,895
1,826
1,826
1,826
1,826
9,150
9,150
9,150
9,150
9,150
Prepared on Australian Accounting Standards basis.
85
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Table 3.2.9: Schedule of Budgeted Administered Cash Flows (for the period
ended 30 June)
Actual
OPERATING ACTIVITIES
Cash received
Rental Income
Fines
Other
Total cash received
Cash used
Suppliers
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
Cash to Official Public Account for:
- Appropriations
- Other
Cash and cash equivalents at end
of reporting period
2013-14
$'000
Revised
budget
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
297
98
5,344
5,739
285
5,000
5,285
285
8,400
8,685
285
9,000
9,285
285
9,000
9,285
822
822
54
54
-
-
-
4,917
5,231
8,685
9,285
9,285
4,917
5,231
8,685
9,285
9,285
54
132
78
78
78
900
-
-
-
-
(5,344)
(395)
(5,739)
132
Prepared on Australian Accounting Standards basis.
86
(5,000)
(285)
(5,285)
78
(8,400)
(285)
(8,685)
78
(9,000)
(285)
(9,285)
78
(9,000)
(285)
(9,285)
78
Great Barrier Reef Marine Park Authority Additional Estimates Statements
Table 3.2.11: Statement of Administered Asset Movements (2014-15)
Land
Total
$'000
$'000
9,150
9,150
9 , 15 0
9 , 15 0
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
Tota l a dditions
-
-
O the r move me nts
Deprec iation/amortisation expense
1
Disposals
Tota l othe r move me nts
-
-
9,150
9,150
9 , 15 0
9 , 15 0
As a t 1 July 2 0 14
Gross book value
Ac c umulated deprec iation/amortisation
and impairment
O pe ning ne t book ba la nc e
As a t 3 0 June 2 0 15
Gross book value
Ac c umulated deprec iation/amortisation
and impairment
Closing ne t book ba la nc e
Prepared on Australian Accounting Standards basis.
1
Net proceeds may be returned to the OPA.
87