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Note 3 - Funding

3.1 Appropriations

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

Annual Appropriations for 2021

Annual appropriation

Adjustments to appropriation 1

Total appropriation

Appropriation applied in 2021 (current and prior years)

Variance

2

$'000

$'000

$'000

$'000

$'000

Departmental

Ordinary annual services

20,933

1,255

22,188

22,083

105

Capital Budget

4,735

-

4,735

4,013

722

Total departmental

25,668

1,255

26,923

26,096

827

1 PGPA Act Section 74 receipts.

2 The variance between appropriations and appropriations applied in 2020-21 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 2020

Annual appropriation

Adjustments to appropriation 1

Total appropriation

Appropriation applied in 2020 (current and prior years)

Variance 2

$'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

Loans

-

-

-

-

-

Assets and liabilities

-

-

-

-

-

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 .

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

2021

2020

$’000

$’000

Appropriation Act (No. 1) 2018-19 1

14,000

14,000

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

Appropriation Act (No. 1) 2020-21

7,677

Appropriation Act (No. 1) 2020-21 (DCB)

1,278

Appropriation Act (No. 2) 2020-21 (Equity Injection)

-

Appropriation Act (No. 1) 2020-21 (Cash at Bank - 30 June)

336

Total departmental

23,291

22,456

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

3.2 Net Cash Appropriation Arrangements

2021

2020

$’000

$’000

Total comprehensive loss as per the Statement of Comprehensive Income

(362)

(843)

Plus: depreciation/amortisation expenses previously funded through revenue appropriation

703

643

Plus: depreciation right-of-use assets

1,594

1,586

Less: principal repayments - leased assets

(1,474)

(1,424)

Net Cash Operating Surplus/(Deficit)

461

(38)

Changes in Asset Revaluation Reserve

18

(109)

Operating Surplus/(Deficit)

479

(147)

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.