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3. Funding

3.1 APPROPRIATIONS

3.1.A Annual departmental appropriations

Ordinary annual services

Capital budget3

Equity injections

$'000

$'000

$'000

2020

Appropriation Act

Annual appropriation4

473011

61329

10870

PGPA Act

Section 74 transfers

31331

0

0

Total appropriation

504342

61329

10870

Appropriation applied (current and prior years)

-472670

-69829

-8350

Variance

31672

-8500

2520

3 Departmental Capital Budgets are appropriated through Supply Acts (No. 1,3,5) and Appropriation Acts (No. 1,3,5). They form part of ordinary annual services, and are not separately identified in the Supply/Appropriation Acts.

4 $6.141 million was returned to Government in accordance with PGPA Act section 51.

Operating appropriation remains unspent in 2020 due to reduced supplier purchases resulting from COVID-19 restrictions.

Variances in 2020 Capital appropriations are due to prior year appropriations applied in the current year.

The Department of Foreign Affairs and Trade spends money from the Consolidated Revenue Fund on behalf of ASIO in relation to services overseas: $7.583 million (2019: $8.014 million).

3.1.A Annual departmental appropriation

2019

Appropriation Act

Annual appropriation

435196

85572

5367

PGPA Act

Section 74 transfers

43188

0

0

Total appropriation

478384

85572

5367

Appropriation applied (current and prior years)

-450183

-80572

-6765

Variance

28201

5000

-1398

The 2019 operating appropriation was unspent in 2019 due to the timing of supplier purchases. Capital appropriations were unspent due to the timing of asset purchases.

3.1.B Unspent departmental annual appropriations (recoverable GST inclusive)

2020

2019

$'000

$'000

Appropriation Act (No.1) 2018-19

0

96140

Appropriation Act (No.2) 2018-19

0

5000

Appropriation Act (No.1) 2019-20

92888

0

Appropriation Act (No.3) 2019-20

5481

0

Appropriation Act (No.3) 2019-20

17870

0

Appropriation Act (No.4) 2019-20

2039

0

Total

118278

101140

3.1.C Net cash appropriation arrangements

2020

2019

$'000

$'000

3.1.C Net cash appropriation arrangements

Total surplus (deficit) excluding depreciation, amortisation and lease principal repayments

17106

-14449

Depreciation and amortisation (excluding right-of-use leased assets)

-92283

-104066

Depreciation - right-of-use leased assets

-46826

0

Principal repayments-leases

31926

0

Deficit as per statement of comprehensive income

-90077

-118515

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.

The inclusion of depreciation/amortisation expenses related to right-of-use leased assets and the lease liability principal repayment amount reflects the cash impact on implementation of AASB 16 Leases. It does not directly reflect a change in appropriation arrangements.