5. Funding

This section identifies the Department's funding structure.

5.1 Appropriations

5.1A: Annual Appropriations (‘Recoverable GST exclusive’)
Annual Appropriations for 2018
Annual
Appropriation1
$'000
Adjustments to
appropriation2
$'000
Total
appropriation
$'000
Appropriation
applied in 2018
(current and prior
years)
$'000
Variance3
$'000
Departmental
Ordinary annual services 277,088 153 277,241 (254,871) 22,370
Capital Budget4 14,810 (1,400) 13,410 (13,339) 71
Total departmental 291,898 (1,247) 290,651 (268,210) 22,441
Administered
Ordinary annual services
Capital Budget4 14,771  - 14,771 (14,083) 688
Administered items 1,448,785 18,906 1,467,691 (922,760) 544,931
Payments to corporate Commonwealth entities 126,022  - 126,022 (126,022)  -
Other services
States, ACT, NT and Local government 724,630  - 724,630 (731,645) (7,015)
Administered assets and liabilities 859,697 50,000 909,697 (1,235,951) (326,254)
Total administered 3,173,905 68,906 3,242,811 (3,030,461) 212,350
  1. Departmental appropriations of $20.3 million were withheld (under s51 of the PGPA Act) for administrative purposes. Administered appropriations of $544.5 million were withheld, comprising $376.4 million in ordinary annual services and $168.1 million in Administered Assets and Liabilities mainly due to the movement of funds between years.
  2. Departmental adjustments comprise receipts retained under s74 of the PGPA Act ($15.2 million) less net amounts transferred under 75 of the PGPA Act ($16.5 million). Administered adjustments relate to s75 transfers.
  3. The variance in Departmental and Administered ordinary annual services appropriations are mainly due to amounts withheld (see Note 1 above). The variance in Administered asset and liabilities was mainly due to advances paid under the WestConnex concessional loan facility that were appropriated in 2015–16.
  4. Departmental and Administered Capital Budgets are appropriated through Appropriation Acts (No.1 and 3). They form part of ordinary annual services, and are not separately identified in the Appropriation Acts.
5.1A: Annual Appropriations (‘Recoverable GST exclusive’) (continued)

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)
  1. Departmental appropriations of $17.3 million were withheld (under Section 51 of the PGPA Act) for administrative purposes due to changes in Western Sydney Airport project priorities. Administered appropriations of $384.8 million were also withheld, comprising $301.8 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 were mainly due to amounts withheld under Section 51 of the PGPA Act
    (see note 1 above). The variance in the Administered Capital Budget was 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 was mainly due to advances paid under the WestConnex concessional loan which were appropriated in 2015–16.
  4. Departmental and Administered Capital Budgets were appropriated through Appropriation Acts (No.1, 3, 5). They formed part of ordinary annual services, and are not separately identified in the Appropriation Acts.
5.1B: Unspent Annual Appropriations (‘Recoverable GST exclusive’)
2018
$'000
2017
$'000
Departmental
Appropriation Act (No.1) 2014–15  - 14,007
Appropriation Act (No.1) 2015–16  - 1,306
Appropriation Act (No.3) 2015–16  - 916
Supply Act (No. 1) 2016–17  - 75,767
Appropriation Act (No.1) 2016–171 22,709 70,419
Supply Act (No. 1) 2016–17—Departmental Capital Budget (DCB)4  - 3,866
Appropriation Act (No.1)2016–17—Departmental Capital Budget5  - 5,174
Appropriation Act (No.1) 2016–17 Unspent Cash  - 1,850
Appropriation Act (No.1) 2017–181 139,189  -
Appropriation Act (No.1) 2017–18—Departmental Capital Budget6 9,111  -
Appropriation Act (No.3) 2017–18 588  -
Appropriation Act (No.1) 2017–18 Unspent Cash 3,010  -
Total departmental 174,607 173,305
Administered
Appropriation Act (No.1) 2014–15  - 118,634
Appropriation Act (No.2) 2014–15 (Payments to States, ACT, NT and local government)  - 67,750
Appropriation Act (No.3) 2014–15  - 21,566
Appropriation Act (No.1) 2015–161,2 427,346 437,866
Appropriation Act (No.1) 2015–16—Administered Capital Budget1,2,3 966 1,682
Appropriation Act (No.2) 2015–16 (Administered Assets and Liabilities)2 660,996 1,236,034
Appropriation Act (No.3) 2015–161,2 9,909 26,816
Appropriation Act (No.4) 2015–16 (Payments to States, ACT, NT and local government)1,2 16,348 16,348
Appropriation Act (No.4) 2015–16 (Administered Assets and Liabilities)  - 54,000
Supply Act (No.1) 2016–17 264 373
Appropriation Act (No.1) 2016–171 308,767 308,927
Supply Act (No.2) 2016–17 (Administered Assets and Liabilities) 35,417 35,417
Supply Act (No.2) 2016–17 (Payments to States, ACT, NT and local government)  - 1,000
Appropriation Act (No.2) 2016–17 (Administered Assets and Liabilities) 61,108 18,691
Appropriation Act (No.2) 2016–17 (Payments to States, ACT, NT and local government)  - 5,412
Appropriation Act (No.3) 2016–171 28,023 39,430
Appropriation Act (No.4) 2016–17 (Payments to States, ACT, NT and local government)1 7,715 8,318
Appropriation Act (No.4) 2016–17 (Administered Assets and Liabilities)1 91,233 110,650
Appropriation Act (No.2) 2015–16 (Administered Assets and Liabilities)—Unspent cash  - 65,753
Appropriation Act (No.1) 2017–181 491,648  -
Appropriation Act (No.1) 2017–18—Administered Capital Budget6 1,404  -
Appropriation Act (No.3) 2017–181 92,367  -
Appropriation Act (No.2) 2017–18 (Administered Assets and Liabilities)1 383,054  -
Appropriation Act (No.2) 2017–18 (Administered Assets and Liabilities)—Unspent cash 12,433  -
Total administered 2,628,998 2,574,667
  1. Includes amounts withheld under PGPA Act s51.
  2. 2015–16 appropriations lapsed on 1 July 2018 in accordance with the provisions in the appropriation acts
  3. This item was appropriated as part of Appropriation Act (No.1) 2015–16
  4. This item was appropriated as part of Supply Act (No.1) 2016–17
  5. This item was appropriated as part of Appropriation Act (No.1) 2016–17
  6. This item was appropriated as part of Appropriation Act (No.1) 2017–18
5.1C: Special Appropriations (‘Recoverable GST exclusive’)
Authority TypeAppropriation applied
2018
$'000
2017
$'000
Protection of the Sea (Oil Pollution Compensation Fund) Act 1993—section 40(4) Unlimited amount 676 394
Interstate Road Transport Act 1985—section 22 Unlimited amount 74,141 71,003
Australian Maritime Safety Authority Act 1990, section 48 Unlimited amount 123,107 120,228
Aviation Fuel Revenues (Special Appropriation) Act 1988 Unlimited amount 121,513 120,994
Sydney Airport Demand Management Act 1997—section 27(4) Limited amount  -  -
Australian National Railways Commission Sale Act 1997—section 67AH(4) Limited amount  -  -
Public Governance, Performance and Accountability Act 2013—Section 77 Refund provisions 231 817
Local Government (Financial Assistance) Act 1995—section 19 Unlimited amount 2,413,416 3,472,151
Total special appropriations applied   2,733,084 3,785,587

5.2 Special Accounts

5.2A: Special Accounts (‘Recoverable GST exclusive’)
Interstate Road
Transport
Account1
BAF
Infrastructure
Portfolio
Special
Account
2
Services
to Other
Entities
and Trust
Moneys3
Christmas
Island
Phosphate
Mining
Rehabilitation
Special
Account 20064
Christmas
Island
Phosphate
Mining
Rehabilitation
Special
Account 20165
Indian Ocean
Territories
Special
Account6
Jervis Bay
Special
Account7
Melbourne
Airport
New
Runway Land
Acquisition
Special
Account8
2018201720182017201820172018201720182017201820172018201720182017
$'000$'000$'000$'000$'000$'000$'000$'000$'000$'000$'000$'000$'000$'000$'000$'000
Balance brought forward from previous period 2,506  - -  - 246 227 - 2,440 2,587  - 5,268 5,247 390 77 26  -
Increases
Appropriation credited to special account 74,141 71,002  -  -  -  -  - 394  - 2,834  -  -  -  -  -  -
Other receipts  -  -  -  - 6 20  -  - 1,497 996 21,673 21,822 1,088 1,057 501 210
Total increases 74,141 71,002 - - 6 20 - 394 1,497 3,830 21,673 21,822 1,088 1,057 501 210
Available for payments 76,647 71,002 - - 252 247 - 2,834 4,084 3,830 26,941 27,069 1,478 1,134 527 210
Decreases
Departmental
Payments made to suppliers  -  -  -  - (142)  -  -  -  -  -  -  -  -  -  -  -
Total Departmental - - - - (142) - - - - - - - - - - -
Administered
Payments made to suppliers (76,647) (68,496)  -  -  - (1)  -  - (1,253) (1,243) (18,394) (21,801) (962) (744) (509) (184)
Payments made to others  -  -  -  - (3)  -  -  -  -  -  -  -  -  -  -  -
Amount transferred  -  -  -  -  -  -  - (2,834)  -  -  -  -  -  -  -  -
Total Administered (76,647) (68,496)  -  - (3) (1)  - (2,834) (1,253) (1,243) (18,394) (21,801) (962) (744) (509) (184)
Total decrease (76,647) (68,496) - - (145) (1) - (2,834) (1,253) (1,243) (18,394) (21,801) (962) (744) (509) (184)
Total balance carried to the next period - 2,506 - - 107 246 - - 2,831 2,587 8,547 5,268 516 390 18 26
Balance represented by
Cash held in bank account  -  -  -  - 107 246  -  -  -  -  -  -  -  -  -  -
Cash held in the Official Public Account  - 2,506  -  -  -  -  -  - 2,831 2,587 8,547 5,268 516 390 18 26
Total balance carried to the next period - 2,506 - - 107 246 - - 2,831 2,587 8,547 5,268 516 390 18 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

2018
$'000
2017
$'000
Amounts applied
Departmental
Annual appropriations 10,301 12,451
Administered
Special appropriations (including special accounts) 123,107 120,228
Total amounts applied 133,408 132,679
Expenses
Departmental 10,492 12,642
Administered 122,998 119,902
Total expenses 133,490 132,544
External Revenue
Departmental 7 31
Administered 135,659 129,733
Total external revenue 135,666 129,764
Amounts written off
Departmental  -  -
Administered  -  -
Total amounts written off - -

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 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

2018
$'000
2017
$'000
Total comprehensive income/(loss) less depreciation/amortisation expenses previously funded through revenue appropriations1 5,728 3,618
Plus: depreciation/amortisation expenses previously funded through revenue appropriation (8,095) (9,253)
Total comprehensive income/(loss)—as per the Statement of Comprehensive Income (2,367) (5,635)
  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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