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Administered Reconciliation Schedule

Attorney-General's Department Administered Reconciliation Schedule for the period ended 30 June 2021

2021

2020

$'000

$'000

Opening assets less liabilities as at 1 July

(1,510,266)

(1,434,272)

Adjustment on initial application of AASB 16

10

Adjusted opening assets less liabilities

(1,510,266)

(1,434,262)

Net cost of services

Income

187,546

293,108

Expenses

Payments to entities other than corporate Commonwealth entities

(691,105)

(875,455)

Payments to corporate Commonwealth entities

(22,385)

(22,497)

Other comprehensive income

Revaluations transferred to reserves

(42)

Actuarial gain - former Solicitor-Generals' pensions taken to equity

257

1,137

Gains/(losses) on financial assets at fair value through other comprehensive income

199,617

(178,579)

Gains on financial liabilities at fair value through other comprehensive income

44,342

98,015

Transfers (to)/from the Australian Government

Appropriation transfers from the Official Public Account (OPA)

Administered assets and liabilities appropriations

453

9,709

Annual appropriations

Payments to entities other than corporate Commonwealth entities

380,437

491,352

Payments to corporate Commonwealth entities

22,385

22,497

Special appropriations (unlimited)

Payments to entities other than corporate Commonwealth entities

301,942

400,796

Appropriation transfers to OPA

Transfers to OPA

(190,419)

(318,727)

Restructuring (refer to Note 9.2B)

2,640

Closing assets less liabilities as at 30 June

(1,269,507)

(1,510,266)

The above schedule should be read in conjunction with the accompanying notes.

Accounting Policy
Administered cash transfers to and from the Official Public Account

Revenue collected by the department for use by the Government rather than the department is administered revenue. Collections are transferred to the Official Public Account (OPA) maintained by the Department of Finance. Conversely, cash is drawn from the OPA to make payments under Parliamentary appropriation on behalf of Government. These transfers to and from the OPA are adjustments to the administered cash held by the entity on behalf of the Government and reported as such in the administered cash flow statement and in the administered reconciliation schedule.