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Note 3 - Funding

3.1 Appropriations

3.1A: Annual appropriations ('recoverable GST exclusive')

Annual Appropriations for 2020

Annual appropriation

Adjustments to appropriation1

Total appropriation

Appropriation applied in 2020 (current and prior years)

Variance2

$'000

$'000

$'000

$'000

$'000

Departmental

Ordinary annual services

20,205

1,459

21,664

(20,761)

903

Capital Budget

590

-

590

(441)

149

Other services

Equity Injections

68

-

68

-

68

Total departmental

20,863

1,459

22,322

(21,202)

1,120

1. PGPA Act Section 74 receipts.

2. The variance between appropriations and appropriations applied in 2019-20 is due to a combination of underspends within supplier expenses, accrued supplier invoices and a delay with the finalisation of capital projects .

Annual Appropriations for 2019

Annual appropriation

1

Adjustments to appropriation

2

Total appropriation

Appropriation applied in 2019

Variance

2

$'000

$'000

$'000

$'000

$'000

Departmental

Ordinary annual services

20,244

2,646

22,890

(23,127)

(236)

Capital Budget3

416

-

416

(836)

(420)

Other services

Equity Injections

329

-

329

-

329

Total departmental

20,989

2,646

23,635

(23,963)

(327)

1. PGPA Act Section 74 receipts.

2. Variances within the supplier expenses is due to accrued expenses from the 2017-18 year being drawndown in 2018-19 from operating funding, in addition to an unspent appropriation from the Departmental Capital Budget.

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

3.1B: Unspent annual appropriations ('recoverable GST exclusive')

2020

2019

$’000

$’000

Departmental

Appropriation Act (No. 1) 2017-18

1,008

Appropriation Act (No. 2) 2017-18 (Equity Injection)

80

Appropriation Act (No. 1) 2018-19 (DCB)

416

Appropriation Act (No. 2) 2018-19 (Equity Injection)

329

Appropriation Act (No. 1) 2018-19 (Cash at Bank - 30 June)

152

Appropriation Act (No. 1) 2018-191

14,000

19,377

Appropriation Act (No. 1) 2019-20

7,680

Appropriation Act (No. 1) 2019-20 (DCB)

563

Appropriation Act (No. 2) 2019-20 (Equity Injection)

68

Appropriation Act (No. 1) 2019-20 (Cash at Bank - 30 June)

145

Total departmental

22,456

21,362

1. An unspent amount of $14.0m relating to missing Malaysia Airlines Flight 370 (MH370) was quarantined under section 51 during 2019-20.

3.2 Net Cash Appropriation Arrangements


2020

2019

$’000

$’000

Total comprehensive income less depreciation/amortisation expenses previously funded through revenue appropriations

(38)

58

Plus: depreciation/amortisation expenses previously funded through revenue appropriation

(643)

(699)

Plus: depreciation right-of-use assets

(1,586)

-

Less: principal repayments - leased assets

1,424

-

Total comprehensive income - as per the Statement of Comprehensive Income

(843)

(641)

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 ROU 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.