Department of Infrastructure and Regional Development

Table 3.2: Comprehensive income statement (showing net cost of services) (for the period ended 30 June)

 2015–16
Actual

$'000
2016–17
Revised
budget
$'000
2017–18
Forward
estimate
$'000
2018–19
Forward
estimate
$'000
2019–20
Forward
estimate
$'000
EXPENSES    
Employee benefits 139,237 139,472 141,444 143,254 145,395
Suppliers 114,511 119,180 113,380 47,619 47,697
Grants 882 - - - -
Depreciation and amortisation 12,236 9,717 10,265 9,609 9,031
Finance costs 179 174 20 12 5
Write-down and impairment of assets 926 - - - -
Total expenses 267,971 268,543 265,109 200,494 202,128
LESS:    
OWN-SOURCE INCOME    
Own-source revenue    
Sale of goods and rendering of services 4,065 3,483 3,263 3,290 2,930
Other revenue 636 834 832 672 672
Total own-source revenue 4,701 4,317 4,095 3,962 3,602
Gains    
Sale of assets 1 - - - -
Other gains 10,436 1,052 243 182 186
Total gains 10,437 1,052 243 182 186
Total own-source income 15,138 5,369 4,338 4,144 3,788
Net (cost of) / contribution by services (252,833) (263,174) (260,771) (196,350) (198,340)
Revenue from Government 261,691 253,457 250,506 186,741 189,309
Surplus / (deficit) attributable to the Australian Government 8,858 (9,717) (10,265) (9,609) (9,031)
OTHER COMPREHENSIVE INCOME    
Changes in asset revaluation reserves 15,397 - - - -
Total other comprehensive income 15,397 - - - -
Total comprehensive income (loss) 24,255 (9,717) (10,265) (9,609) (9,031)
Total comprehensive income / (loss) attributable to the Australian Government 24,255 (9,717) (10,265) (9,609) (9,031)
Note: Impact of net cash appropriation arrangements
  2015–16 2016–17 2017–18 2018–19 2019–20
  $'000 $'000 $'000 $'000 $'000
Total comprehensive income / (loss) less depreciation/amortisation expenses previously funded through revenue appropriations 36,491 - - - -
plus depreciation/amortisation expenses previously      
funded through revenue appropriations (a) 12,236 9,717 10,265 9,609 9,031
Total comprehensive income / (loss)—as per Statement of Comprehensive Income 24,255 (9,717) (10,265) (9,609) (9,031)

Prepared on Australian Accounting Standards basis.

Notes:

  1. From 2010–11, the Government introduced net cash appropriation arrangements where Appropriation Act No. 1 or Bill No. 3 revenue appropriations for the depreciation/amortisation expenses of FMA Act agencies were replaced with 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 DCB's, please refer to Table 3.6 Departmental Capital Budget Statement.

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