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Note 29 : Appropriations

Note 29A - Cash Basis Acquittal of Appropriations from Appropriation Acts 1 and 3

Particulars Administered Expenses Departmental Outputs Total
Outcome 1 Outcome 2
Year ended 30 June 2003 $ $ $ $
Balance carried from previous year 8 648 206 - 32 145 821 40 794 027
Appropriation for reporting period (Act 1) 167 880 000 116 002 000 224 620 000 508 502 000
Appropriation for reporting period (Act 3) 20 048 000 10 560 000 14 414 000 45 022 000
Adjustments determined by the Finance Minister ( 12 147 000) ( 55 015 000) - ( 67 162 000)
Amounts from Advance to the Finance Minister - - - -
Refunds credited (FMA s 30) - - - -
GST credits (FMA s 30A) 4 221 046 6 796 913 9 223 711 20 241 670
Annotations to 'net appropriations' (FMA s 31) - - 15 873 000 15 873 000
Transfer to/from other agencies (FMA s 32) - - - -
Administered appropriation lapsed ( 9 124 138) ( 3 110 916) - ( 12 235 054)
Available for payments 179 526 114 75 232 997 296 276 532 551 035 643
Payments made ( 173 347 038) ( 73 083 381) ( 244 905 909) ( 491 336 328)
Appropriations credited to Special Accounts - - - -
Balance carried to next year 6 179 076 2 149 616 51 370 623 59 699 315
Represented by:
Cash - 153 672 12 895 028 13 048 700
Add: Appropriations receivable 6 179 076 1 995 944 36 927 884 45 102 904
Add: Receivables - Goods and Services - GST receivable from customers - - 70 570 70 570
Add: Return of contributed equity - - 413 000 413 000
Add: Other - Net GST receivable to the ATO - - 1 338 290 1 338 290
Less: Payable - Suppliers - GST portion - - ( 274 149) ( 274 149)
Add: Savings in Portfolio Additional Estimates Statement - - - -
Total 6 179 076 2 149 616 51 370 623 59 699 315

Any amounts of administered appropriations for 2002-03 shown above as lapsed are estimates only as determinations are not made by the Finance Minister until after the completion of these statements.

Particulars Administered Expenses Departmental Outputs Total
Outcome 1
Year ended 30 June 2002 $ $ $
Balance carried from previous year 9 965 718 36 103 000 46 068 718
Total annual appropriation 329 227 000 218 390 000 547 617 000
Adjustments and annotations to appropriations ( 32 635 430) 13 164 000 ( 19 471 430)
Transfer to/from other agencies (FMA s 32) 42 024 995 7 457 821 49 482 816
Administered expenses lapsed ( 71 573 588) - ( 71 573 588)
Available for payments 277 008 695 275 114 821 552 123 516
Payments made during the year ( 268 360 489) ( 242 969 000) ( 511 329 489)
Appropriations credited to special accounts - - -
Balance carried to next year 8 648 206 32 145 821 40 794 027
Represented by:
Cash - 4 145 821 4 145 821
Add: Appropriations receivable 8 648 206 - 8 648 206
Add: Receivables - Goods and Services - GST receivable from customers - - -
Add: Investment in term deposit - 28 000 000 28 000 000
Add: Receivables - Net GST receivable from the ATO - - -
Less: Payable - Suppliers - GST portion - - -
Total 8 648 206 32 145 821 40 794 027

Note 29B - Cash Basis Acquital of Appropriations from Acts 2 and 4

Particulars Administered Non Operating Total
Outcome 1 Outcome 2 Admin Departmental
SPPs New SPPs New Capital Equity Loans Carry-overs
Year ended 30 June 2003 $ $ $ $ $ $ $ $ $
Balance carried from previous year - - - - 8 162 896 4 478 000 - - 12 640 896
Appropriation for reporting period (Act 2) 7 700 000 - 173 346 000 - 116 000 000 94 900 000 - - 391 946 000
Appropriation for reporting period (Act 4) - - 11 025 000 - 5 800 000 - - - 16 825 000
Adjustments determined by the Finance Minister ( 220 000) - ( 5 750 000) - - - - - ( 5 970 000)
Amounts from Advance to the Finance Minister 8 692 728 - - - - - - - 8 692 728
Refunds credited (FMA s 30) - - - - - - - - -
GST credits (FMA s 30A) 27 273 - 648 371 - - - - - 675 644
Transfer to/from other agencies (FMA s 32) - - - - - - - - -
Administered appropriation lapsed ( 1) - ( 48 019 694) - - - - - ( 48 019 695)
Available for payments 16 200 000 - 131 249 677 - 129 962 896 99 378 000 - - 376 790 573
Payments made ( 16 200 000) - ( 131 249 677) - ( 7 074 802) ( 38 912 987) - - ( 193 437 466)
Appropriations credited to Special Accounts - - - - - - - - -
Balance carried to next year - - - - 122 888 094 60 465 013 - - 183 353 107
Represented by:
Cash - - - - - - - - -
Appropriations Receivable - - - - 122 888 094 55 265 013 - - 178 153 107
Add: Savings in Portfolio Additional Estimates Statement - - - - - 5 200 000 - - 5 200 000
Total - - - - 122 888 094 60 465 013 - - 183 353 107

Any amounts of administered appropriations for 2002-03 shown above as lapsed are estimates only as determinations are not made by the Finance Minister until after the completion of these statements.

Under expenditure on equity injections in 2002-03 is primarily attributable to delays in the commencement of a range of projects on the Indian Ocean Territories.

Note 29B - Cash Basis Acquital of Appropriations from Acts 2 and 4 (Continued)

Particulars Administered Capital Total
Outcome 1 Admin Departmental
SPPs Other Capital Equity Loans Carry-overs
Year ended 30 June 2002 $ $ $ $ $ $ $
Balance carried from previous year 557 479 - 3 940 719 678 000 - - 5 176 198
Total annual appropriation 103 093 000 - - 3 800 000 - - 106 893 000
Adjustments and annotations to appropriations - - - - - - -
Transfer to/from other agencies (FMA s 32) 63 722 801 - 4 563 517 - - - 68 286 318
Administered appropriation lapsed (35 854 439) - - - - - (35 854 439)
Available for payments 131 518 841 - 8 504 236 4 478 000 - - 144 501 077
Payments made during the year (131 518 841) - ( 341 340) - - - (131 860 181)
Appropriations credited to special accounts - - - - - - -
Balance carried to next year - - 8 162 896 4 478 000 - - 12 640 896
Represented by:
Appropriations Receivable - - 8 162 896 - - - 8 162 896
Total - - 8 162 896 - - - 8 162 896

Note 29C - Cash Basis Acquittal of Special Appropriations (Unlimited Amount)

Particulars of legislation providing appropriation (including purpose) 2003 2002
Outcome 1
$ $
Legislation: Australian Land Transport Development Act 1988

Purpose : to provide assistance to the States and Territories for land transport upgrading and maintenance, including funding for urban public transport and land transport research.
Budget estimate 1 025 247 000 1 063 269 000
Transfers to Special Accounts (1 025 247 000) (1 063 268 999)
Appropriations credited to Special Accounts - -
Refunds credited (section 30) - -
Legislation: Interstate Road Transport Act 1985

Purpose : to provide for payments to the States and Territories for maintenance and upkeep of roads from registration charges received from vehicles engaged in interstate trade and commerce.
Budget estimate 38 060 000 30 100 000
Transfers to Special Accounts ( 35 995 918) ( 31 340 964)
Appropriations credited to Special Accounts - -
Refunds credited (section 30) - -
Legislation: Protection of the Sea (Oil Pollution Compensation Fund) Act 1993

Purpose : to provide the International Oil Pollution Compensation Fund with contributions made by Australian companies who trade in large volumes of oil.
Budget estimate 5 900 000 4 742 745
Payments made ( 5 917 173) ( 4 742 745)
Appropriations credited to Special Accounts - -
Refunds credited (section 30) - -
Legislation: Stevedoring Levy Collection Act 1998

Purpose : To fund redundancy payments made by the Maritime Industry Finance Company (MIFCo) in connection with waterfront reforms.
Budget estimate 33 000 000 28 965 000
Payments made ( 34 425 892) ( 28 778 333)
Appropriations credited to Special Accounts - -
Refunds credited (section 30) - -
Legislation: Roads to Recovery Act 2000

Purpose : to provide funding to supplement expenditure on roads by local governments.
Budget estimate 200 000 000 300 000 000
Payments made ( 200 000 000) ( 300 000 000)
Appropriations credited to Special Accounts - -
Refunds credited (section 30) - -
Particulars of legislation providing appropriation (including purpose) 2003 2002
Outcome 2
$ $
Legislation: Local Government (Financial Assistance) Act 1995

Purpose : to provide financial assistance to the states for the purposes of improving: the financial capacity of local governing bodies; the capacity of local governing bodies to provide their residents with an equitable level of services; the certainty of funding for local governing bodies; the efficiency and effectiveness of local governing bodies; and the provision by local governing bodies of services to Aboriginal and Torres Strait Islander communities.
Budget estimate 1 468 595 518 1 382 138 103
Payments made (1 468 596 204) (1 382 138 103)
Appropriations credited to Special Accounts - -
Refunds credited (section 30) - -
Totals for unlimited special appropriations
Budget estimate 2 770 802 518 2 809 214 848
Payments made (2 770 182 187) (2 810 269 144)
Appropriations credited to Special Accounts - -
Refunds credited (section 30) - -

The Special Appropriations detailed in Note 29C are Administered in nature.

Note 29D Special Accounts

Account Name 2003 2002
$ $
Australian Land Transport Development

Legal Authority : Australian Land Transport Development Act 1988

Purpose : to provide assistance to the States and Territories for land transport upgrading and maintenance, including funding for urban public transport and land transport research.
Balance carried from previous year - -
Adjustment to balance brought forward 2 854 722 -
Appropriations for reporting period 1 022 392 278 1 063 268 999
GST credits (FMA s 30A) - -
Available for payments 1 025 247 000 1 063 268 999
Payments made (1 025 247 000) (1 063 268 999)
Balance carried to next year - -
Represented by:
Cash on call held in the OPA - -
Total - -
The $2 854 722 adjustment to the balance brought forward balance has not been previously reported. This outstanding balance was identified in the current year following a review of the appropriation charge rate. The review found that the rate used for calculation was expressed to multiple decimal places, whereas the actual determination was rounded to two decimal places. The intent in determining the charge rate is to create a zero balance each year, by equating the appropriation to actual expenditure. Therefore this year's determination will be adjusted to bring the the balance of the account back to zero. As in prior years the appropriation rate will be determined by the Minister retrospectively.
Interstate Road Transport Charges

Legal Authority : Interstate Road Transport Act 1985

Purpose : to provide for payments to the States and Territories for maintenance and upkeep of roads from registration charges received from vehicles engaged in interstate trade and commerce.
Balance carried from previous year - -
Appropriations for reporting period 35 995 918 31 340 964
GST credits (FMA s 30A) - -
Available for payments 35 995 918 31 340 964
Payments made ( 35 995 918) ( 31 340 964)
Balance carried to next year - -
Represented by:
Cash on call held in the OPA - -
Total - -
Rural Transaction Centres

Legal Authority : Telstra Corporation Act 1997

Purpose : enabling people in rural areas to have access to services and technology that enable them to obtain information or carry out transactions.
Balance carried from previous year 38 950 819 52 877 718
Adjustment to balance brought forward 8 343 000 -
Appropriations for reporting period - -
GST credits (FMA s 30A) 740 542 732 960
Available for payments 48 034 361 53 610 678
Payments made to suppliers ( 13 562 828) ( 14 659 859)
Balance carried to next year 34 471 533 38 950 819
Represented by:
Cash on call held in the OPA 34 471 533 38 950 819
Total 34 471 533 38 950 819
The Telstra Corporation Act 1999 (S47) required the $70m 'Social Bonus' declared on 9 November 1999 arising from the second tranche sale of Telstra shares to be paid into the Rural Transaction Centres (RTC) Special Account. The credit applied to the account was $61.657m, with the balance of $8.343m being directly appropriated by way of annual appropriation to the Department to meet the costs of operating the programme. Departmental costs of $6.666m for administering the RTC programme have subsequently been drawn down from that annual appropriation. Subsequent advice is that S47 had the effect of crediting the $70m directly to the RTC Special Account, in addition to the $8.343m directly appropriated to the Department. The $8.343m understatement in the RTC Special Account was a breach of Section 47 of the Telstra Corporation Act, which has been corrected in the current year by increasing the Balance Brought forward on the Special Account by $8.343m.

Note 29D Special Accounts

Account Name 2003 2002
$ $
Federation Fund Account

Legal Authority : Financial Management and Accountability Act 1997; s20

Purpose : to fund projects of national significance to mark the Centenary of Federation.
Balance carried from previous year 86 081 783 144 830 040
Appropriations for reporting period - -
GST credits (FMA s 30A) 203 171 298 422
Available for payments 86 284 954 145 128 462
Payments made to suppliers ( 7 618 878) ( 59 046 679)
Balance carried to next year 78 666 076 86 081 783
Represented by:
Cash on call held in the OPA 78 666 076 86 081 783
Total 78 666 076 86 081 783
Federal Office of Road Safety - Research and Public Education Program

Legal Authority : Financial Management and Accountability Act 1997; s20

Purpose : for expenditure towards the cost of projects under the Federal Office of Road Safety Research and Public Education Program.
Balance carried from previous year 239 885 369 935
Appropriations for reporting period - -
GST credits (FMA s 30A) - -
Available for payments 239 885 369 935
Balance transferred to OTM on abolition ( 239 885) -
Payments made - ( 130 050)
Balance carried to next year - 239 885
Represented by:
Cash on call held in the OPA - 239 885
Total - 239 885
The Federal Office of Road Safety - Research and Public Education Program Account (FORS) was abolished on 25 June 2003 and the balance was transferred to Other Trust Monies (OTM).
Services for Other Government and Non-Agency Bodies
Note: This account is neither administered or departmental for accrual reporting purposes
Legal Authority : Financial Management and Accountability Act 1997; s20

Purpose : for expenditure in connection with services performed on behalf of other Governments and bodies that are not FMA agencies which may be held in trust for third parties
Balance carried from previous year 480 848 181 940
Appropriations for reporting period - -
Other receipts - goods and services 993 285 1 524 982
GST credits (FMA s 30A) - -
Available for payments 1 474 133 1 706 922
Payments made ( 162 613) ( 1 226 074)
Balance carried to next year 1 311 520 480 848
Represented by:
Cash at bank 1 311 520 480 848
Total 1 311 520 480 848
Other Trust Moneys Account
Note: This account is neither administered or departmental for accrual reporting purposes
Legal Authority : Financial Management and Accountability Act 1997; s20

Purpose : expenditure of money temporarily held on trust or otherwise for the benefit of a person other than the Commonwealth which may be held in trust.
Balance carried from previous year 533 805 571 849
Appropriations for reporting period - -
Other receipts - goods and services 1 429 667 389 568
Balance transferred from FORS 239 885 -
GST credits (FMA s 30A) - -
Available for payments 2 203 357 961 417
Payments made ( 565 734) ( 427 612)
Balance carried to next year 1 637 623 533 805
Represented by:
Cash at bank 1 637 623 533 805
Total 1 637 623 533 805
Christmas Island Community Benefit Fee Account
There has been no activity on this account since 2000-01, when the balance was reduced to zero. The account was abolished on 25 June 2003.
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