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Department of Finance Annual Report 2017/18

Appendix A: Entity resource statement and expenses by outcome

Appendix A: Entity resource and expenses by Outcome

Table A1: Entity resource statement, 2017–18

	Actual available	Payments	Balance
	appropriations	made	remaining
	for 2017-18	2017-18	2017-18
	$'000	$'000	$'000
	(A)	(B)	(A)-(B)
Ordinary annual services^a
Departmental appropriation^b	451,981	334,338	117,643
Section 75 transfers	(205)		(205)
Total	451,776	334,338	117,438
Administered expenses
Outcome 1	–	–
Outcome 2^c	13,358	10,078
Outcome 3^c	260,221	255,846
Total	273,579	265,924
Total ordinary annual services [A]	725,355	600,262
Other services^d
Departmental non-operating
Equity injections	146,851	27,991	118,860
Total	146,851	27,991	118,860
Administered non-operating
Administered assets and liabilities	528,823	292,338
Total	528,823	292,338
Total other services [B]	675,674	320,329
Special appropriations
Special appropriations limited by criteria/entitlement
Medibank Private Sale Act 2006		55
Superannuation Act 1922		74,160
Superannuation Act 1976		4,348,600
Superannuation Act 1990		2,057,933
Governance of Australian Government Superannuation Schemes Act 2011		470
Parliamentary Contributory Superannuation Act 1948		42,409
Parliamentary Superannuation Act 2004		7,111
Parliamentary Retirement Travel Act 2002		240
Parliamentary Entitlements Act 1990		91,513
Governor-General Act 1974		1,549
Judges' Pensions Act 1968		50,216
Federal Circuit Court of Australia Act 1999		456
Public Governance, Performance and Accountability Act 2013		356
Same-Sex Relationships (Equal Treatment in Commonwealth Laws—Superannuation) Act 2008		61
Parliamentary Business Resources Act 2017		94,497
Special appropriations limited by amount
Commonwealth of Australia Constitution Act (s.66)		5,032
Total special appropriations [C]		6,774,658
Special accounts
Opening balance	807,071
Appropriation receiptse	90,727
Non-appropriation receipts to Special Accounts	41,023,074
Payments made		41,087,569
Closing balance			833,303
Total special accounts [D]	41,920,872	41,087,569
Total resourcing and payments [A+B+C+D]	43,321,901	48,782,818
Less appropriations drawn from annual or special appropriations above and credited to special accounts	90,727
Total net resourcing and payments for Department of Finance	43,231,174	48,782,818

a Appropriation Act (No. 1) 2017–2018 and Appropriation Act (No. 3) 2017–2018. The amount includes prior year departmental appropriations and retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act 2013.

b Includes an amount of $81.522 million that has been credited to the Property Special Account, $8.004 million that has been credited to the Comcover Special Account and $1.201 million that has been credited to the Coordinated Procurement Contracting Special Account.

c Includes an amount of $4.983 million in 2017–18 for the administered capital budget. For accounting purposes, this amount has been designated as ‘contributions by owners’.

d Appropriation Act (No. 2) 2017–2018 and Appropriation Act (No. 4) 2017–2018.

e Appropriation receipts from Appropriation Act (No. 1) 2017–2018 and Appropriation Act (No.2) 2017–2018 included above.

Outcome 1

Table A2: Expenses for Outcome 1, 2017–18

Outcome 1: Support sustainable Australian Government finances through providing high- quality policy advice and operational support to the government and Commonwealth entities to maintain effective and efficient use of public resources	Budget^a 2017–18 $’000 (A)	Actual expenses 2017–18 $’000 (B)	Variation 2017–18 $’000 (A) – (B)
Program 1.1: Budget and financial management
Departmental expenses
Departmental appropriation^b
Budget advice	52,904	52,885	19
Financial reporting	31,175	33,136	(1,961)
Expenses not requiring appropriation in the budget year^c	11,320	20,341	(9,021)
Total for Program 1.1	95,400	106,362	(10,963)
Outcome 1 totals by appropriation type
Departmental expenses
Departmental appropriation^b	84,079	86,021	(1,942)
Expenses not requiring appropriation in the budget year^c	11,320	20,341	(9,021)
Total expenses for Outcome 1	95,400	106,362	(10,963)

	2016–17	2017–18
Average staffing level (number)^d	422	408

a Full-year budget, including any subsequent adjustment made to the 2017–18 budget at Additional Estimates.

b Departmental appropriation combines ordinary annual services (Appropriation Act nos. 1 and 3) and retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act 2013.

c Expenses not requiring appropriation in the budget year are made up of depreciation expenses and amortisation expenses.

d Represents actual average staffing level number for 2016–17 and 2017–18. Machinery-of-government changes have been reflected in 2016–17.

Outcome 2

Table A3: Expenses for Outcome 2, 2017–18

Outcome 2: Support an efficient and high-performing public sector through providing leadership to Commonwealth entities in ongoing improvements to public sector governance, including through systems, frameworks, policy, advice and service delivery	Budget^a 2017–18 $’000 (A)	Actual expenses 2017–18 $’000 (B)	Variation 2017–18 $’000 (A) – (B)

Program 2.1: Public Sector Governance
Administered expenses
Ordinary annual services (Appropriation Act nos. 1 and 3)
Grant in aid—Australian Institute of Policy and Science	37	37	–
Grant in aid—Chifley Research Centre	233	233	–
Grant in aid—Green Institute	87	87	–
Grant in aid—Menzies Research Centre	233	233	–
Grant in aid—Page Research Centre	87	87	–
Grant in aid—Royal Humane Society of Australasia	27	27	–
Grant in aid—RSPCA Australia Inc	37	37	–
Departmental expenses
Departmental appropriation^b
Financial framework	15,574	15,483	91
Government shareholder oversight	4,115	4,497	(382)
Special financial claims	2,117	2,344	(227)
Expenses not requiring appropriation in the budget year^c	931	1,152	(221)
Total for Program 2.1	23,478	24,217	(739)

Program 2.2: Transforming government
Departmental expenses
Departmental appropriation
Transforming the public sector	39,375	28,875	10,500
Expenses not requiring appropriation in the budget year^c	932	3,023	(2,091)
Total for Program 2.2	40,307	31,898	8,409

Program 2.3: Property and construction
Departmental expenses
Special accounts
Property Special Account^d	134,891	79,678	55,213
Total for Program 2.3	134,891	79,678	55,213

Program 2.4: Insurance and risk management
Departmental expenses
Special accounts
Comcover Special Account^e	149,425	109,536	39,889
Total for Program 2.4	149,425	109,536	39,889

Program 2.5: Technology and procurement services
Departmental expenses
Digital transformation agenda^f	25,847	21,364	4,483
Procurement frameworkf	13,110	12,036	1,074
Special accounts
Coordinated Procurement Contracting Special Account	20,992	17,679	3,313
Expenses not requiring appropriation in the budget yearc	4,029	2,775	1,254
Total for Program 2.5	63,978	53,854	10,124

Program 2.6: Service Delivery Office
Departmental expenses
Departmental appropriation^b
Service Delivery Office	31,650	33,528	(1,878)
Expenses not requiring appropriation in the budget year^c	955	3,691	(2,736)
Total for Program 2.6	32,605	37,219	(4,614)

Program 2.7: Public sector superannuation
Administered expenses
Ordinary annual services (Appropriation Act nos. 1 and 3)
Act of grace	2,309	480	1,829
Compensation and legal expenses	500	171	329
Superannuation administration costs	9,308	9,308	–
Special appropriations
Federal Circuit Court of Australia Act 1999	893	893	–
Governance of Australian Government Superannuation Schemes Act 2011	1,000	470	530
Governor-General Act 1974	744	744	–
Judges’ Pensions Act 1968	82,735	82,735	–
Parliamentary Contributory Superannuation Act 1948	45,822	45,821	1
Parliamentary Superannuation Act 2004	7,189	7,111	78
Same-Sex Relationships (Equal Treatment in Commonwealth Laws—General Law Reform) Act 2008	51	123	(72)
Superannuation Act 1922	18,702	18,702	–
Superannuation Act 1976	2,532,877	2,532,877	–
Superannuation Act 1990	5,777,691	5,777,690	1
Departmental expenses
Departmental appropriationb
Public Sector Superannuation	4,285	4,469	(184)
Expenses not requiring appropriation in the budget year^c	167	204	(37)
Total for Program 2.7	8,484,273	8,481,798	2,475

Program 2.8: Australian Government Investment Funds
Administered expenses
Special Accounts
DisabilityCare Australia Fund Special Account	874,392	236,802	637,590
Medical Research Future Fund Special Account	143,306	67,336	75,970
Building Australia Fund Special Account	3,705	32,410	(28,705)
Education Investment Fund Special Account	5,933	45,785	(39,852)
Total for Program 2.8	1,027,336	382,333	645,003

Outcome 2 totals by appropriation type
Administered expenses
Ordinary annual services (Appropriation Act nos. 1 and 3)	12,858	10,700	2,158
Special appropriations	8,467,704	8,467,166	538
Special accounts	1,027,336	382,333	645,003
Departmental expenses
Departmental appropriationb	136,074	122,596	13,478
Special accounts	305,308	206,893	98,415
Expenses not requiring appropriation in the budget yearc	7,013	10,845	(3,832)
Total expenses for Outcome 2	9,956,294	9,200,533	755,760

Average staffing level (number)^g	2016–17	2017–18
	661	655

a Full-year budget, including any subsequent adjustment made to the 2017–18 budget at Additional Estimates.

c Expenses not requiring appropriation in the budget year are made up of depreciation expenses and amortisation expenses.

d Figure excludes income tax equivalent.

e Figure includes an elimination adjustment for insurance charged to Finance.

f Figures are expenses while the information provided on page 109 presents net cost of services and the attributions have been prepared on a different basis.

g Represents actual average staffing level number for 2016–17 and 2017–18. Machinery-of-government changes have been reflected in 2016–17.

Outcome 3

Outcome 3: Support for parliamentarians and others as required by the Australian Government through the delivery of, and advice on, work expenses and allowances, entitlements and targeted programs	Budgeta 2017–18 $’000 (A)	Actual expenses 2017–18 $’000 (B)	Variation 2017–18 $’000 (A) – (B)
Program 3.1: Ministerial and Parliamentary Services
Administered expenses
Ordinary annual services (Appropriation Act nos. 1 and 3)
Electorate and ministerial support costs	254,675	255,704	(1,029)
Australian Political Exchange Program	915	431	484
Australian Political Parties for Democracy Program	2,200	2,294	(94)
Special appropriations
Commonwealth of Australia Constitution Act (s. 66)	5,096	5,032	64
Parliamentary Retirement Travel Act 2002^b	121	2	119
Parliamentary Entitlements Act 1990	76,850	77,774	(924)
Parliamentary Business Resources Act 2017	110,409	93,460	16,949
Expenses not requiring appropriation in the budget year^c	10,237	17,412	(7,175)
Departmental expenses
Departmental appropriation^d
Services to Senators, Members and their staff	33,107	37,487	(4,380)
Car-with-driver and associated transport services	630	620	10
Expenses not requiring appropriation in the budget year^c	1,992	2,091	(99)
Total for Program 3.1	496,232	492,307	3,925

Outcome 3 totals by appropriation type
Administered expenses
Ordinary annual services (Appropriation Act nos. 1 and 3)	257,790	258,429	(639)
Special appropriations	192,476	176,268	16,208
Expenses not requiring appropriation in the budget year^c	10,237	17,412	(7,175)
Departmental expenses
Departmental appropriation^d	33,736	38,107	(4,370)
Expenses not requiring appropriation in the budget year^e	1,992	2,091	(99)
Total expenses for Outcome 3	496,232	492,307	3,925

	2016–17	2017–18
Average staffing level (number)^f	224	173

a Full-year budget, including any subsequent adjustment made to the 2017–18 Budget at Additional Estimates.

b The legislation was renamed from the Members of Parliament (Life Gold Pass) Act 2002.

c Expenses not requiring appropriation in the budget year are made up of depreciation expenses and amortisation expenses.

d Departmental appropriation combines ordinary annual services (Appropriation Act nos. 1 and 3) and retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act 2013.

e Departmental appropriation in the budget year are made up of depreciation expenses.

f Represents actual average staffing level number for 2016–17 and 2017–18. Machinery-of-government changes have been reflected in 2016–17.

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Department of Finance Annual Report 2017/18

Appendix A: Entity resource statement and expenses by outcome

Appendix A: Entity resource and expenses by Outcome

Outcome 1

Outcome 2

Outcome 3

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