3. Funding
3.1 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).
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.
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 |
|---|
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.
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https://www.transparency.gov.au/annual-reports/australian-security-intelligence-organisation/reporting-year/2019-20-96