DIBP Budget Statements
Section 3: Explanatory Tables and Budgeted Financial
Statements
3.1
EXPLANATORY TABLES
3.1.1 Movement of Administered Funds Between Years
Administered funds can be provided for a specified period, for example under annual
Appropriation Acts. Funds not used in the specified period with the agreement of the
Finance Minister may be moved to a future year. Table 3.1.1 shows the movement of
administered funds approved between years.
Table 3.1.1: Movement of Administered Funds Between Years1
2013-14
$'000
Outcome 3.5:
Offshore Processing for Illegal
Maritime Arrivals
Total Movem ent of
Adm inistered Funds
1.
2014-15
$'000
2015-16
$'000
2016-17
$'000
2017-18
$'000
(115,000)
115,000
-
-
-
(115,000)
115,000
-
-
-
Figures displayed as a negative (-) represent a decrease in funds and a positive reflect an increase in
funds.
3.1.2 Special Accounts
Special Accounts provide a means to set aside and record amounts used for specified
purposes. Special Accounts can be created by a Finance Minister’s Determination
under the FMA Act or under separate enabling legislation. Table 3.1.2 shows the
expected additions (receipts) and reductions (payments) for each account used by
DIBP.
Table 3.1.2: Estimates of Special Account Flows and Balances
Opening
Closing
balance Receipts Payments Adjustments balance
2014-15 2014-15 2014-15
2014-15 2014-15
2013-14 2013-14 2013-14
2013-14 2013-14
Outcome
$'000
$'000
$'000
$'000
$'000
Australian Population
Multicultural and Immigration
Research Program Account
- Section 20 FMA Act (A)
Total Special Accounts
2014-15 Budget estim ate
Total Special Accounts
2013-14 estimated actual
(A) = Administered
(D) = Departmental
1
60
187
-
60
127
-
60
60
-
60
-
-
187
-
127
-
60
49
DIBP Budget Statements
3.1.3 Australian Government Indigenous Expenditure
DIBP has no specific Australian Government Indigenous Expenditure in 2014-15.
50
DIBP Budget Statements
3.2
BUDGETED FINANCIAL STATEMENTS
3.2.1 Analysis of Budgeted Financial Statements
An analysis of the primary source of movements between the financial statements
published in the 2013-14 Portfolio Additional Estimates Statements (PAES) and the
2014-15 Portfolio Budget Statements is provided below.
Budgeted departmental comprehensive income statement
Department of Immigration and Border Protection (DIBP) is budgeting for a breakeven departmental operating result, adjusted for depreciation and amortisation
expense, in 2014-15.
This statement presents the expected financial result for DIBP and identifies expenses
and revenues on a full accrual basis.
Expenses
In 2014-15, total departmental expenses are expected to increase from $1,465.5 million
(as published in the 2013-14 PAES) to $1,584.3 million, an increase of $118.8 million.
This movement reflects a decrease of $1.5 million due to the net impact of new
measures in Budget and an increase of $121.2 million from other variations.
Full details of the additional funding for 2014-15 for new measures and other
variations are provided in the tables presented in Section 1 of this document.
Income
In 2014-15, total departmental revenue is expected to increase from $1,366.4 million
(as published in the 2013-14 PAES) to $1,485.2 million. The movement is primarily due
to an increase in Revenue from Government (appropriation revenue) of $119.7 million
offset by a small decrease in DIBP’s own source revenue of $0.9 million.
Budgeted departmental balance sheet
This statement reports the financial position of the department, its assets, liabilities and
equity.
In 2014-15, total departmental assets are expected to decrease from $799.7 million (as
published in the 2013-14 PAES) to $784.9 million. The decrease of $14.8 million is
mainly due to trade and other receivables ($12.1 million) and expenditure on computer
software ($5.2 million). This decrease is partially offset by an increase across a number
of other asset categories ($2.5 million).
Equity is also expected to decrease from $388.6 million (as published in the 2013-14
PAES) to $382.5 million. The decrease of $6.1 million in departmental equity mainly
51
DIBP Budget Statements
reflects the change in the Accumulated Deficit in relation to the 2014-15 operating
result.
Budgeted departmental statement of cash flows
The cash flow statement reports the extent and nature of cash flows, grouped
according to operating, investing and financing activities.
The budgeted cash flows largely mirror the trends and impacts of the measures
reported above for the income statement and balance sheet.
Capital budget statement—departmental
This statement reports the forward plan for capital expenditure.
Statement of asset movements
This statement reports the budgeted movements by asset class of the department’s
non-financial assets during the current financial year.
Schedule of budgeted income and expenses administered on behalf of
government
This schedule identifies the main revenue and expense items administered by the
department on behalf of the government.
Expenses
In 2014-15, administered expenses are expected to decrease from $3,122.3 million
(as published in the 2013-14 PAES) to $2,480.8 million, a decrease of $641.5 million. The
change in administered expenses reflects an increase in government decisions of $12.5
million and a decrease of $654.0 million in other adjustments across all outcomes.
Income
In 2014-15, the department will administer the collection of revenue on behalf of the
Government of $1,684.2 million, which is an increase of $3.4 million in the
administered revenue estimate published in the 2013-14 PAES.
Schedule of budgeted assets and liabilities administered on behalf of
government
This schedule reports assets and liabilities administered by the department on behalf
of the government.
52
DIBP Budget Statements
Schedule of budgeted administered cash flows
This schedule shows the cash flows administered on behalf of the government. The
cash flows largely reflect the transactions of the schedule of income and expenses.
Schedule for administered capital budget
This statement reports the forward plan for capital expenditure.
Statement of administered asset movements
This statement reports the budgeted movements by asset class of Administered
non-financial assets during the current financial year.
53
DIBP Budget Statements
3.2
BUDGETED FINANCIAL STATEMENTS TABLES
Table 3.2.1 Comprehensive Income Statement (Showing Net Cost of Services) for
the period ended 30 June
Estimated
actual
2013-14
$'000
EXPENSES
Employee benefits
883,859
Supplier expenses
633,496
Depreciation and amortisation
124,436
Finance costs
3,424
Bad and Doubtful Debts
5,528
Write-dow n & impairment of assets
Other Expenses
Total expenses
1,650,743LESS:
OWN-SOURCE INCOME
Ow n-source revenue
Sale of goods and rendering of
services
42,448
Rental income
1,983
Other
20,900
Total ow n-source revenue
65,331Gains
Sale of assets
Foreign exchange gains
Other
Total gains
Total ow n-source incom e
Budget
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
863,661
612,682
99,083
3,399
5,483
1,584,308
892,179
632,913
96,229
3,805
5,400
1,630,526-
783,526
635,835
96,229
3,662
5,231
1,524,483-
807,285
552,689
96,229
3,498
5,118
1,464,819-
46,502
1,684
17,377
65,563-
49,085
1,736
11,368
62,189-
51,400
1,798
11,459
64,657-
53,357
1,730
11,459
66,546-
40
2,058
2,098
67,429-
40
2,058
2,098
67,661-
40
2,058
2,098
64,287-
40
2,058
2,098
66,755-
40
2,058
2,098
68,644-
1,583,3141,458,878
1,516,6471,417,564
1,566,2391,470,010
1,457,7281,361,499
1,396,1751,299,946
Net cost of (contribution by)
services
Revenue from Government
Surplus (Deficit) attributable to
the Australian Governm ent
Total com prehensive
incom e (loss)
(124,436)
-
(99,083)
-
(96,229)
-
(96,229)
-
(96,229)
-
(124,436)
(99,083)
(96,229)
(96,229)
(96,229)
OTHER COMPREHENSIVE INCOME
Changes in asset revaluation surplus
-Total other com prehensive
incom e (loss)
Total com prehensive incom e (loss)
attributable to the Australian
Governm ent
(124,436)
54
--
--
--
--
-
-
-
-
(99,083)
(96,229)
(96,229)
(96,229)
Continued on the next page
DIBP Budget Statements
Table 3.2.1 Comprehensive Income Statement (Showing Net Cost of Services) for
the period ended 30 June (continued)
Note: Im pact of Net Cash Apppropriation Arrangem ents
2013-14
2014-15
$'000
$'000
Total Com prehensive Incom e
(loss) less depreciation/am ortisation
expenses previously funded
through revenue
appropriations
less depreciation/amortisation
expenses previously funded
through revenue appropriations
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
-
-
-
124,436
99,083
96,229
96,229
96,229
(124,436)
(99,083)
(96,229)
(96,229)
(96,229)
Prepared on Australian Accounting Standards basis.
55
DIBP Budget Statements
Table 3.2.2: Budgeted Departmental Balance Sheet (as at 30 June)
Estimated
actual
2013-14
$'000
Budget
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
ASSETS
Financial assets
Cash and cash equivalents
Trade and other receivables
Other financial assets
Total financial assets
55,709
316,335
5,137
377,181
55,709
323,493
5,137
384,339
55,709
332,328
5,137
393,174
55,709
332,328
5,137
393,174
55,709
332,328
5,137
393,174
Non-financial assets
Land and buildings
Property, plant and equipment
Intangibles
Other non-financial assets
Total non-financial assets
Total assets
58,500
99,579
237,394
15,191
410,664
787,845
58,240
110,424
216,749
15,191
400,604
784,943
62,217
118,051
195,878
15,191
391,337
784,511
71,459
111,367
181,810
15,191
379,827
773,001
77,618
106,866
174,511
15,191
374,186
767,360
LIABILITIES
Payables
Suppliers
Other payables
Total payables
20,935
84,350
105,285
20,935
103,940
124,875
20,934
99,949
120,883
20,935
112,325
133,260
20,935
105,604
126,539
1,893
1,893
1,893
1,893
1,893
1,893
1,893
1,893
1,893
1,893
Provisions
Employee provisions
Other
Total provisions
262,559
32,706
295,265
242,963
32,706
275,669
246,955
32,706
279,661
234,579
32,706
267,285
241,300
32,706
274,006
Total liabilities
402,443
402,437
402,437
402,438
402,438
Net assets
385,402
382,506
382,074
370,563
364,922
685,543
116,322
774,569
116,325
861,530
116,325
946,248
116,325
1,036,836
116,325
(416,463)
385,402
(508,388)
382,506
(595,781)
382,074
(692,010)
370,563
(788,239)
364,922
370,563
364,922
Interest bearing liabilities
Leases
Total interest bearing liabilities
EQUITY
Parent entity interest
Contributed equity
Reserves
Retained surplus
(accumulated deficit)
Total parent entity interest
Total Equity
385,402
382,506
382,074
Prepared on Australian Accounting Standards basis
56
DIBP Budget 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
Adjustment for changes in
accounting policies
Adjusted opening balance
Com prehensive incom e
Other comprehensive income
Surplus (deficit) for the period
Other
Total comprehensive income
of w hich:
Attributable to the Australian
Government
Transactions w ith ow ners
Contributions by owners
Equity Injection
Equity Injection - Appropriation
Departmental Capital Budget (DCBs)
Sub-total transactions with owners
Estim ated closing balance
as at 30 June 2014
Closing balance attributable to the
Australian Governm ent
Total
equity
$'000
(416,463)
116,322
-
685,543
385,402
(416,463)
116,322
-
685,543
385,402
-
-
-
-
(99,083)
7,158
3
-
(4)
(99,083)
7,157
(91,925)
3
-
(4)
(91,926)
(91,925)
3
-
(4)
(91,926)
-
-
3,127
85,903
89,030
3,127
85,903
89,030
(508,388)
116,325
-
774,569
382,506
(508,388)
116,325
-
774,569
382,506
-
-
Prepared on Australian Accounting Standards basis.
57
DIBP Budget Statements
Table 3.2.4: Budgeted Departmental Statement of Cash Flows
(for the period ended 30 June)
Estimated
actual
2013-14
$'000
Budget
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
1,539,783
1,438,065
1,494,036
1,361,499
1,299,946
30,319
33,907
36,140
47,505
49,950
61,588
14,477
1,646,167
59,814
14,284
1,546,070
66,691
13,154
1,610,021
60,453
13,261
1,482,718
57,607
12,818
1,420,321
877,304
710,876
3,427
1,591,607
890,642
637,623
3,408
1,531,673
889,696
717,517
2,808
1,610,021
797,445
682,568
2,705
1,482,718
802,108
615,628
2,585
1,420,321
54,560
14,397
-
-
-
30
30
30
30
-
-
-
107,821
89,030
86,962
84,718
90,588
107,821
89,030
86,962
84,718
90,588
(107,791)
(89,000)
(86,962)
(84,718)
(90,588)
FINANCING ACTIVITIES
Cash received
Contributed equity
Total cash received
107,821
107,821
89,030
89,030
86,962
86,962
84,718
84,718
90,588
90,588
Net cash from (used by)
financing activities
107,821
89,030
86,962
84,718
90,588
-
-
55,709
55,709
55,709
55,709
OPERATING ACTIVITIES
Cash received
Appropriations
Sale of goods and rendering
of services
Net GST received
Other
Total cash received
Cash used
Employees
Suppliers
Borrow ing costs
Other
Total cash used
Net cash from (used by)
operating activities
INVESTING ACTIVITIES
Cash received
Proceeds from sales of property,
plant and equipment
Total cash received
Cash used
Purchase of property, plant,
equipment and intangibles
Total cash used
Net cash from (used by)
investing activities
Net increase (decrease)
in cash held
54,590
14,427
Cash and cash equivalents at the
beginning of the reporting period
1,119
41,282
55,709
Cash and cash equivalents at the
end of the reporting period
55,709
55,709
55,709
Prepared on Australian Accounting Standards basis.
58
DIBP Budget Statements
Table 3.2.5: Departmental Capital Budget Statement
Estimated
actual
2013-14
$'000
Budget
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
81,765
26,056
107,821
85,903
3,127
89,030
85,031
1,931
86,962
84,690
28
84,718
90,588
90,588
Provided for:
Purchase of non-financial assets
Annual finance lease costs
Total Item s
107,821
107,821
89,030
89,030
86,962
86,962
84,718
84,718
90,588
90,588
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriations
Funded by capital appropriation - DCB
TOTAL AMOUNT SPENT
26,056
81,765
107,821
3,127
85,903
89,030
1,931
85,031
86,962
28
84,690
84,718
90,588
90,588
CAPITAL APPROPRIATIONS
Capital budget - Act No. 1 (DCB)
Equity injections - Act No. 2
Total new capital appropriations
RECONCILIATION OF CASH
USED TO ACQUIRE ASSETS
TO ASSET MOVEMENT TABLE
Total purchases
107,821
89,030
86,962
84,718
90,588
Total cash used to
acquire assets
107,821
89,030
86,962
84,718
90,588
Consistent with information contained in the Statement of Asset Movements and the Budgeted Statement of
Cash Flows.
Prepared on Australian Accounting Standards basis.
59
DIBP Budget Statements
Table 3.2.6: Statement of Asset Movements (2014-15)
Asset
Land
$'000
As at 1 July 2014
Gross book value
Accumulated depreciation/amortisation
and impairment
Opening net book balance
Category (as appropriate)
Other Computer
Buildings
property, softw are
and
plant and
equipment Intangibles
$'000
$'000
$'000
Total
$'000
400
77,667
142,714
652,396
873,177
400-
(19,567)
58,100-
(43,135)
99,579-
(415,002)
237,394-
(477,704)
395,473-
CAPITAL ASSET ADDITIONS
Estim ated expenditure on
new or replacem ent assets
By purchase - appropriation equity
By finance lease
Total additions
--
16,314
16,314-
33,653
33,653-
39,063
39,063-
89,030
89,030-
Other m ovem ents
Depreciation/amortisation expense
Other Movements
Total other m ovem ents
--
(16,574)
(16,574)
-
(22,802)
(6)
(22,808)
-
(59,707)
(1)
(59,708)
-
(99,083)
(7)
(99,090)
-
691,458
962,200
(474,709)
216,749
(576,787)
385,413
As at 30 June 2015
Gross book value
176,361
93,981
400
Accumulated
depreciation/amortisation
and impairment
(65,937)
(36,141)
110,424
57,840
400
Closing net book balance
Prepared on Australian Accounting Standards basis.
60
DIBP Budget 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)
Budget
estimate
2014-15
$'000
Estimated
actual
2013-14
$'000
EXPENSES ADMINISTERED ON
BEHALF OF GOVERNMENT
Suppliers
Subsidies
Personal benefits
Grants
Depreciation and amortisation
Write-dow n & impairment of assets
Other expenses
Total expenses adm inistered
on behalf of Governm ent
LESS:
OWN-SOURCE INCOME
Non-taxation revenue
Sale of goods and rendering
of services
Fees and fines
Other revenue
Total non-taxation revenue
Total ow n-source revenues
adm inistered on behalf of
Governm ent
Gains
Sale of assets
Foreign exchange
Reversal of previous asset
w rite-dow ns and impairments
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
Total other com prehensive
incom e
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
2,834,869
10,483
39,462
25,427
32,404
3,849
-
2,379,166
7,463
57,584
140
32,404
4,042
-
1,873,029
7,616
30,062
140
32,405
4,042
-
1,164,784
6,711
33,888
140
32,404
4,042
-
916,399
7,211
12,680
140
32,404
4,042
-
2,946,494
2,480,799
1,947,294
1,241,969
972,876
1,649,136
11,879
1,661,015
1,672,307
11,879
1,684,186
1,689,685 1,707,046 1,724,488
11,648
11,648
11,893
1,701,578 1,718,694 1,736,136
1,661,015
1,684,186
1,701,578
1,718,694
1,736,136
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,661,015
1,684,186
1,701,578
1,718,694
1,736,136
(1,285,479)
(1,285,479)
(796,613)
(796,613)
(245,716)
(245,716)
476,725
476,725
763,260
763,260
-
-
-
-
-
-
-
-
-
-
476,725
763,260
Total com prehensive incom e
(245,716)
(796,613)
(1,285,479)
(loss)
Prepared on Australian Accounting Standards basis.
61
DIBP Budget Statements
Table 3.2.8: Schedule of Budgeted Assets and Liabilities Administered on Behalf
of Government (as at 30 June)
Estimated
actual
2013-14
$'000
ASSETS ADMINISTERED ON
BEHALF OF GOVERNMENT
Financial assets
Cash and cash equivalents
Trade and other receivables
Other financial assets
Total financial assets
Non-financial assets
Land and buildings
Property, plant and equipment
Intangibles
Other non-financial assets
Total non-financial assets
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
183,034
30,848
11,790
225,672
183,034
30,848
11,790
225,672
183,034
30,848
11,790
225,672
183,034
30,848
11,790
225,672
1,261,523
236,265
1,500
104,899
1,604,187
1,651,522
238,932
1,500
104,899
1,996,853
1,822,944
241,270
1,500
104,899
2,170,613
1,814,295
238,260
1,500
104,899
2,158,954
1,809,262
230,199
1,500
104,899
2,145,860
1,829,268
2,222,525
2,396,285
2,384,626
2,371,532
36,855
15,851
17,142
378,817
448,665
36,855
15,851
17,142
378,817
448,665
36,855
15,851
17,142
378,817
448,665
36,855
15,851
17,142
378,817
448,665
36,855
15,851
17,142
378,817
448,665
19,306
19,306
19,306
19,306
19,306
19,306
19,306
19,306
19,306
19,306
467,971
467,971
467,971
467,971
467,971
1,361,297
1,754,554
1,928,314
1,916,655
Prepared on Australian Accounting Standards basis.
1,903,561
Total assets adm inistered
on behalf of Governm ent
LIABILITIES ADMINISTERED ON
BEHALF OF GOVERNMENT
Payables
Suppliers
Personal benefits
Grants
Other payables
Total payables
Provisions
Other provisions
Total provisions
Total liabilities adm inistered
on behalf of Governm ent
Net assets/(liabilities)
183,034
30,257
11,790
225,081
Budget
estimate
2014-15
$'000
62
DIBP Budget Statements
Table 3.2.9: Schedule of Budgeted Administered Cash Flows
(for the period ended 30 June)
Estimated
actual
2013-14
$'000
OPERATING ACTIVITIES
Cash received
Sales of goods and rendering
of services
Net GST received
Other
Total cash received
Cash used
Grant
Subsidies paid
Personal benefits
Suppliers
Other
Total cash used
Net cash from (used by)
operating activities
Budget
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
1,666,663
67,837
10,176
1,744,676
924,659
67,543
10,037
1,002,239
935,708
65,511
17,782
1,019,001
953,019
19,534
9,806
982,359
970,461
30,556
9,806
1,010,823
25,427
13,618
39,462
2,909,351
2,987,858
140
7,463
61,084
2,438,799
2,507,486
140
7,616
33,562
1,936,093
1,977,411
140
6,711
33,888
1,184,318
1,225,057
140
7,211
12,680
908,803
928,834
(1,243,182)
(1,505,247)
(958,410)
(242,698)
81,989
INVESTING ACTIVITIES
Cash used
Purchase of property, plant
and equipment
Total cash used
Net cash from (used by)
investing activities
FINANCING ACTIVITIES
Cash received
Capital injections
Total cash received
Net cash from (used by)
financing activities
526,877
526,877
425,070
425,070
31,175
31,175
20,745
20,745
19,310
19,310
(526,877)
(425,070)
(31,175)
(20,745)
(19,310)
571,877
571,877
425,070
425,070
31,175
31,175
20,745
20,745
19,310
19,310
571,877
425,070
31,175
20,745
19,310
Net increase (decrease) in
cash held
(1,198,182) (1,505,247)
(958,410)
(242,698)
Cash and cash equivalents at
beginning of reporting period
6,379
176,655
183,034
183,034
Cash from Official Public Account for:
- Appropriations
3,097,985
1,990,091
1,462,144
694,298
Total
3,104,364
2,166,746
1,645,178
877,332
Cash to Official Public Account for:
- Appropriations
1,723,148
478,465
503,734
451,600
Total
1,723,148
478,465
503,734
451,600
Cash and cash equivalents at end
of reporting period
183,034
183,034
183,034
183,034
Prepared on Australian Accounting Standards basis.
63
81,989
183,034
387,053
570,087
469,042
469,042
183,034
DIBP Budget Statements
Table 3.2.10: Schedule of Administered Capital Budget Statement
Estimated
actual
2013-14
$'000
Budget
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
18,630
18,711
18,772
18,857
19,310
503,247
521,877
291,359
310,070
12,403
31,175
1,888
20,745
19,310
Provided for:
Purchase of non-financial assets
Other Items
Total Items
521,877
521,877
310,070
310,070
31,175
31,175
20,745
20,745
19,310
19,310
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriations 1
Funded by capital appropriation - ACB
TOTAL AMOUNT SPENT
508,247
18,630
526,877
406,359
18,711
425,070
12,403
18,772
31,175
1,888
18,857
20,745
19,310
19,310
CAPITAL APPROPRIATIONS
Capital budget - Act 1 (ACB)
Administered assets and
Liabilities - Act 2
Total new capital appropriations
RECONCILIATION OF CASH
USED TO ACQUIRE ASSETS
TO ASSET MOVEMENT TABLE
19,310
20,745
31,175
526,877 425,070
Total purchases
Total cash used to
19,310
20,745
31,175
526,877 425,070
acquire assets
1. Includes a movement of funds from 2013-14 into 2014-15 of $115.0 million for Outcome 3.5.
Prepared on Australian Accounting Standards basis.
64
DIBP Budget Statements
Table 3.2.11: Statement of Administered Asset Movements (2014-15)
Asset Category (as appropriate)
Land
Buildings
Other Computer
property, softw are
plant and
and
equipment Intangibles
$'000
$'000
$'000
$'000
As at 1 July 2014
Gross book value
Accumulated
depreciation/amortisation
and impairment
Opening net book balance
Total
$'000
71,322
1,226,864
246,942
1,500
1,546,628
71,322-
(36,663)
1,190,201-
(10,677)
236,265-
1,500-
(47,340)
1,499,288-
CAPITAL ASSET ADDITIONS
Estim ated expenditure on
new or replacem ent assets
By purchase - appropriation equity
Total additions
1,140
1,140-
412,237
412,237-
11,693
11,693-
--
425,070
425,070-
Other m ovem ents
Depreciation/amortisation expense
Total other m ovem ents
--
(23,378)
(23,378)
-
(9,026)
(9,026)
-
--
(32,404)
(32,404)
-
As at 30 June 2015
Gross book value
72,462 1,639,101
258,635
Accumulated depreciation/amortisation
and impairment
(60,041)
(19,703)
Closing net book balance
72,462 1,579,060
238,932
Prepared on Australian Accounting Standards basis.
65
1,500
1,971,698
1,500
(79,744)
1,891,954