5. Funding

This section identifies the Department's funding structure.

5.1 Appropriations

5.1A: Annual Appropriations (‘Recoverable GST exclusive’)
Annual Appropriations for 2017
Annual Appropriation1
$'000
Adjustments to
appropriation2
$'000
Total appropriation
$'000
Appropriation
applied in 2017
(current and prior years)
$'000
Variance3
$'000
Departmental          
Ordinary annual services 265,767 20,628 286,395 (260,720) 25,675
Capital Budget4 11,491  - 11,491 (6,519) 4,972
Total departmental 277,258 20,628 297,886 (267,239) 30,647
Administered          
Ordinary annual services          
Capital Budget4 24,555  - 24,555 (28,069) (3,514)
Administered items 1,084,826  - 1,084,826 (738,868) 345,958
Payments to corporate Commonwealth entities 123,005  - 123,005 (123,005)  -
Other services          
States, ACT, NT and Local government 836,395  - 836,395 (822,665) 13,730
Administered assets and liabilities 206,758  - 206,758 (740,213) (533,455)
Total administered 2,275,539  - 2,275,539 (2,452,820) (177,281)
Annual appropriations for 2016
Annual Appropriation5
$'000
Adjustments to
appropriation6
$'000
Total appropriation
$'000
Appropriation
applied in 2016
(current and prior years)
$'000
Variance7
$'000
Departmental          
Ordinary annual services 263,504 8,999 272,503 (243,386) 29,117
Capital Budget4 3,201  - 3,201 (6,982) (3,781)
Total departmental 266,705 8,999 275,704 (250,368) 25,336
Administered          
Ordinary annual services          
Capital Budget4 16,761  - 16,761 (17,856) (1,095)
Administered items 1,078,963  - 1,078,963 (647,135) 431,828
Payments to corporate Commonwealth entities 116,180  - 116,180 (116,180)  -
Other services          
States, ACT, NT and Local government 1,027,634  - 1,027,634 (1,010,286) 17,348
Administered assets and liabilities 2,310,000  - 2,310,000 (271,000) 2,039,000
Total administered 4,549,538  - 4,549,538 (2,062,457) 2,487,081
  1. Departmental appropriations of $17.3 million have been withheld (under Section 51 of the PGPA Act) for administrative purposes due to changes in Western Sydney Airport project priorities. Administered appropriations of $383.8 million were also withheld, comprising $300.8 million in Ordinary annual services and $83 million in Administered assets and liabilities, mainly due to the movement of funds between years. An additional amount of $42.2 million was also withheld from 2015–16 administered appropriations during the year.
  2. PGPA Act Section 74 receipts.
  3. The variance in Departmental and Administered ordinary annual services appropriations are mainly due to amounts withheld under Section 51 of the PGPA Act (see note 1 above). The variance in the Administered Capital Budget is due to the reallocation of $3.1 million from ordinary annual services and drawdowns from prior year appropriations. The variance in Administered asset and liabilities is mainly due to advances paid under the WestConnex concessional loan which were appropriated in 2015–16.
  4. Departmental and Administered Capital Budgets are appropriated through Appropriation Acts (No.1, 3, 5). They form part of ordinary annual services, and are not separately identified in the Appropriation Acts.
  5. $381.7 million has been withheld (Section 51 of the PGPA Act) mainly due to the approval of movement of funds and reallocations.
  6. PGPA Act Section 74 receipts of $10.812 million less PGPA Act Section 75 transfers of $1.813 million.
  7. The variance in the Administered assets and liabilities appropriations represents amounts provided for the WestConnex Stage 2 concessional loan which is expected to be paid over the next three years. No drawdowns against the loan had occurred at 30 June 2016.
5.1B: Unspent Annual Appropriations (‘Recoverable GST exclusive’)
 2017
$'000
2016
$'000
Departmental    
Appropriation Act (No.1) 2014–151,2 14,007 14,007
Appropriation Act (No.1)—Departmental Capital Budget 2014–153  - 867
Appropriation Act (No.1) 2015–16 1,306 102,291
Appropriation Act (No.1)—Departmental Capital Budget 2015–164  - 3,201
Appropriation Act (No.3) 2015–16 916 20,154
Appropriation Act (No.1) 2015–16 Unspent Cash  - 2,138
Supply Act (No.1) 2016–17 75,767  -
Appropriation Act (No.1) 2016–171 70,419  -
Supply Act (No.1) -Departmental Capital Budget (DCB)-Non Operating 2016–175 3,866  -
Appropriation Act (No.1)—Departmental Capital Budget 2016–176 5,174  -
Appropriation Act (No.1) 2016–17 Unspent Cash 1,850  -
Total departmental 173,305 142,658
Administered    
Appropriation Act (No.1) 2014–151,2 118,634 118,634
Appropriation Act (No.2) 2014–15 (Payments to States, ACT, NT & local govt)1,2 67,750 67,750
Appropriation Act (No.3) 2014–151,2 21,566 21,566
Appropriation Act (No.1) 2015–161 437,866 443,775
Appropriation Act (No.1) 2015–16—Administered Capital Budget 2015–164 1,682 2,057
Appropriation Act (No.2) 2015–16 (Administered Assets and Liabilities) 1,236,034 2,000,000
Appropriation Act (No.3) 2015–161 26,816 26,816
Appropriation Act (No.4) 2015–16 (Payments to States, ACT, NT & local govt)1 16,348 17,348
Appropriation Act (No.4) 2015–16 (Administered Assets and Liabilities) 54,000 54,000
Supply Act (No.1) 2016–17 373 -
Appropriation Act (No.1) 2016–171 308,927  -
Supply Act (No.2) 2016–17 (Administered Assets and Liabilities) 35,417 -
Supply Act (No.2) 2016–17 (Payments to States, ACT, NT & local govt) 1,000  -
Appropriation Act (No.2) 2016–17 (Administered Assets and Liabilities) 18,691  -
Appropriation Act (No.2) 2016–17 (Payments to States, ACT, NT & local govt) 5,412  -
Appropriation Act (No.3) 2016–171 39,430  -
Appropriation Act (No.4) 2016–17 (Payments to States, ACT, NT & local govt) 8,318  -
Appropriation Act (No.4) 2016–17 (Administered Assets and Liabilities)1 110,650  -
Appropriation Act (No.2) 2015–16 (Administered Assets and Liabilities)—Unspent Cash8 65,753  
Total administered 2,574,667 2,751,946
  1. Includes amounts withheld under PGPA Act s51.
  2. 2014–15 appropriations lapsed on 1 July 2017 in accordance with the provisions in the appropriation acts.
  3. This item was appropriated as part of Appropriation Act (No.1) 2014–15
  4. This item was appropriated as part of Appropriation Act (No.1) 2015–16
  5. This item was appropriated as part of Supply Act (No.1) 2016–17
  6. This item was appropriated as part of Appropriation Act (No.1) 2016–17
  7. This item was appropriated as part of Appropriation Act (No.3) 2016–17
  8. Represents an amount drawn on 30 June 2017 for payment on 3 July 2017
5.1C: Special Appropriations (‘Recoverable GST exclusive’)
Authority    TypeAppropriation applied
2017
$'000
2016
$'000
Protection of the Sea (Oil Pollution Compensation Fund) Act 1993—section 40(4) Unlimited amount 394  -
Interstate Road Transport Act 1985—section 22 Unlimited amount 71,003 64,108
Australian Maritime Safety Authority Act 1990, section 48 Unlimited amount 120,228 115,900
Aviation Fuel Revenues (Special Appropriation) Act 1988 Unlimited amount 120,994 123,659
Sydney Airport Demand Management Act 1997
section 27(4)
Limited amount  -  -
Australian National Railways Commission Sale Act 1997—section 67AH(4) Limited amount  -  -
Infrastructure Australia Amendment Act 2014
Schedule 2, section 9(3)
Limited amount  - 4,342
Public Governance, Performance and Accountability Act 2013—section 77 Refund provisions 817 258
Local Government (Financial Assistance) Act 1995
section 19
Unlimited amount 3,472,151 1,144,188
Total special appropriations applied 3,785,587 1,452,455

5.2 Special Accounts

5.2A: Special Accounts (‘Recoverable GST exclusive’)
 Interstate Road Transport Account1BAF Infrastructure Portfolio Special Account2Services to Other Entities and Trust Moneys3Christmas Island Phosphate Mining Rehabilitation Special Account 20064Christmas Island Phosphate Mining Rehabilitation Special Account 20165Indian Ocean Territories Special Account6Jervis Bay Territory Special Account7Melbourne Airport
New Runway Land Acquisition Special Account8
 2017
$'000
2016
$'000
2017
$'000
2016
$'000
2017
$'000
2016
$'000
2017
$'000
2016
$'000
2017
$'000
2016
$'000
2017
$'000
2016
$'000
2017
$'000
2016
$'000
2017
$'000
2016
$'000
Balance brought forward from previous period - 6,249 -  - 227 279 2,440 1,963 -  - 5,247  - 77  - -  -
Increases                                
Appropriation credited to special account 71,002 64,108  -  -  -  - 394  - 2,834  -  -  -  -  -    -
Other receipts  -  -  - 6,920 20  -  - 1,917 996  - 21,822 21,997 1,057 1,154 210  -
Total increases 71,002 64,108 - 6,920 20 - 394 1,917 3,830 - 21,822 21,997 1,057 1,154 210 -
Available for payments 71,002 70,357 - 6,920 247 279 2,834 3,880 3,830 - 27,069 21,997 1,134 1,154 210 -
Decreases                                
Departmental                                
Payments made to suppliers  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -
Payments made to employees  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -
Amounts returned to Official Public Account  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -
Total Departmental - - - - - - - - - - - - - - - -
Administered                                
Payments made to suppliers (68,496) (70,357)  - (6,920) (1)  -  - (1,440) (1,243)  - (21,801) (16,750) (744) (1,077) (184)  -
Payments made to others  -  -  -  -  - (52)  -  -  -  -  -  -  -  -  -  -
Amount transferred             (2,834)                  
Total Administered (68,496) (70,357)  - (6,920) (1) (52)  - (1,440) (1,243)  - (21,801) (16,750) (744) (1,077) (184)  -
Total decrease (68,496) (70,357) - (6,920) (1) (52) - (1,440) (1,243) - (21,801) (16,750) (744) (1,077) (184) -
Total balance carried to the next period 2,506 - - - 246 227 - 2,440 2,587 - 5,268 5,247 390 77 26 -
Balance represented by - - - - - - - - - - - - - - - -
Cash held in bank account    -  -  - 246 227  -  -  -  -  -  -  -  -  -  -
Cash held in the Official Public Account 2,506  -  -  -  -  -  -  - 2,587  - 5,268 5,247 390  - 26  -
Total balance carried to the next period 2,506 - - - 246 - - - 2,587 - 5,268 5,247 390 - 26 -

  1. Appropriation: Public Governance, Performance and Accountability Act 2013; section 80. Establishing instrument: Interstate Road Transport Act 1985; section 21. 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.
  2. Appropriation: Public Governance, Performance and Accountability Act 2013; section 80. Establishing instrument: Nation-building Funds Act 2008; section 61. Purpose: To make payments in relation to the creation or development of transport and infrastructure.
  3. Appropriation: Public Governance, Performance and Accountability Act 2013; section 78. Establishing instrument: Financial Management and Accountability (Establishment of Special Account for Department of Infrastructure and Transport) Determination 2011/08. Purpose: Expenditure of money temporarily held in trust or otherwise for the benefit of a person other than the Commonwealth.
  4. Appropriation: Public Governance, Performance and Accountability Act 2013; section 78. Establishing instrument: Financial Management and Accountability Determination 2006/11—Christmas Island Phosphate Mining Rehabilitation Special Account Establishment 2006; section 78. Purpose: To manage the funding provided for the rehabilitation of phosphate mine sites on Christmas Island in accordance with the requirements of the lease between Phosphate Resources Ltd and the Australian Government. This account was abolished on 1 October 2016 (sunset date).
  5. Appropriation: Public Governance, Performance and Accountability Act 2013; section 78. Establishing instrument: PGPA Act Determination (Christmas Island Phosphate Mining Rehabilitation Special Account 2016). Purpose: To manage the funding provided for the rehabilitation of phosphate mine sites on Christmas Island in accordance with the requirements of the lease between Phosphate Resources Ltd and the Australian Government. The account was established on 15 September 2016.
  6. Appropriation: Public Governance, Performance and Accountability Act 2013; section 78. Establishing instrument: PGPA Act (Indian Ocean Territories Special Account 2014—Establishment) Determination 02. Purpose: Delivery of essential services and infrastructure within the Indian Ocean Territories.
  7. Appropriation: Public Governance, Performance and Accountability Act 2013; section 78. Establishing instrument: PGPA Act (Jervis Bay Territory Special Account 2014—Establishment) Determination 03. Purpose: Delivery of essential services and infrastructure within the Jervis Bay Territory.
  8. Appropriation: Public Governance, Performance and Accountability Act 2013; section 78. Establishing instrument: PGPA Act (Melbourne Airport New Runway Land Acquisition Special Account—Establishment) Determination 2015/10. Purpose: Payments associated with the acquisition of land in connection with the Melbourne (Tullamarine) Airport.

5.3 Regulatory Charging Summary

2017
$'000
2016
$'000
Amounts applied    
Departmental    
Annual appropriations 12,451 13,171
Administered    
Special appropriations (including special accounts) 120,228 115,900
Total amounts applied 132,679 129,071
Expenses    
Departmental 12,642 13,342
Administered 119,902 115,471
Total expenses 132,544 128,813
External Revenue    
Departmental 31 38
Administered 129,733 126,619
Total external revenue 129,764 126,657
Amounts written off    
Administered  - 1
Total amounts written off - 1

Regulatory charging activities:

  • Environment protection at Leased Federal Airports
  • Coastal trading licences
  • Motor vehicle safety standards
  • Australian Maritime Safety Authority levies

Documentation (Cost Recovery Impact Statement) for Building Control and Environmental Protection at Leased Federal Airports and Coasting Trade Permits is available at: www.infrastructure.gov.au/department/statements/2005_2006/budget/pdf/CRIS-MINOR_ARRANGEMENTS.pdf

Documentation (Cost Recovery Impact Statement) for Vehicle Safety Standards is available at: www.infrastructure.gov.au/department/statements/2005_2006/budget/pdf/CRIS-VEHICLE_SAFETY_STANDARDS.pdf

Documentation (Cost Recovery Impact Statement) for Australian Maritime Safety Authority Levies is available at: www.amsa.gov.au/vessels/levies-fees-charges/documents/CRIS2016.pdf

5.4 Net Cash Appropriation Arrangements

 2017
$'000
2016
$'000
Total comprehensive income/(loss) less depreciation/amortisation expenses previously funded through revenue appropriations1 3,618 36,491
Plus: depreciation/amortisation expenses previously funded through revenue appropriation (9,253) (12,236)
Total comprehensive income/(loss)—as per the Statement of Comprehensive Income (5,635) 24,255
  1. From 2010–11, the Government introduced net cash appropriation arrangements, where revenue appropriations for depreciation/amortisation expenses ceased. Entities now receive a separate capital budget provided through equity appropriations. Capital budgets are to be appropriated in the period when cash payment for capital expenditure is required.

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