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F. Funding

Departmental appropriations (adjusted for any formal additions and reductions) are recognised as revenue from government when Finance gains control. Appropriations receivable are recognised at the nominal amounts.

Administered appropriations are not recognised as revenue in the Schedule of Comprehensive Income. They are included in the Administered Reconciliation Schedule at the date they are drawn down to Finance’s bank account for payment against the appropriation for annual and special appropriations, or the date stated in the determination for other Administered amounts.

F1. Annual appropriations

F1.1 Annual appropriations ('recoverable GST exclusive')

Departmental

Administered

30 June

30 June

30 June

30 June

2019

2018

2019

2018

$'000

$'000

$'000

$'000

Ordinary annual services

Annual Appropriation

Ordinary annual services

258,962

262,782

299,764

273,579

Capital budget

8,488

6,480

5,054

4,983

Section 74 receipts of PGPA Act

46,553

71,726

443

224

Section 75 transfers of PGPA Act1

-

(205)

-

-

Total

314,003

340,783

305,261

278,786

Appropriation applied2

(352,702)

(334,338)

(295,309)

(266,148)

Variance

(38,699)

6,445

9,952

12,638

Other services

Annual appropriation

Equity injection

42,211

74,853

-

-

Assets and liabilities

-

-

231,500

512,546

Total

42,211

74,853

231,500

512,546

Appropriation applied2

(47,189)

(27,991)

(312,826)

(292,338)

Variance

(4,978)

46,862

(81,326)

220,208

1 An amount of $0.2 million was transferred to PM&C under a section 75 determination following an Administrative Arrangements Order on 30 November 2017.

2 Appropriation applied includes cash payments made from current and prior year appropriations. CSC has spent money from the CRF on behalf of Finance. The money spent has been included in the table above. Departmental and Administered 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.

F1.2 Unspent annual appropriations ('recoverable GST exclusive')

Departmental

Administered

30 June

30 June

30 June

30 June

2019

2018

2019

2018

$'000

$'000

$'000

$'000

Appropriation Act (No. 1) 2018-191

49,862

n/a

25,258

n/a

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

1,183

n/a

3,792

n/a

Appropriation Act (No. 2) 2018-19

39,217

n/a

100,285

n/a

Appropriation Act (No. 3) 2018-19

1,292

n/a

25,579

n/a

Appropriation Act (No. 3) 2018-19 - Capital

170

n/a

-

n/a

Appropriation Act (No. 4) 2018-19

-

n/a

40,476

n/a

Appropriation Act (No. 1) 2017-18

22,006

79,263

300

39,566

Appropriation Act (No. 1) 2017-18 - Capital

1,183

2,689

-

4,983

Appropriation Act (No. 2) 2017-182

64,202

64,202

10

221,956

Appropriation Act (No. 3) 2017-18

4,107

4,107

-

-

Appropriation Act (No. 4) 2017-18

9,128

3,878

-

142

Appropriation Act (No. 1) 2016-173

-

16,591

3,936

3,936

Appropriation Act (No. 1) 2016-17 - Capital

-

474

-

428

Appropriation Act (No. 2) 2016-17

-

32,254

-

-

Appropriation Act (No. 3) 2016-17

-

2,955

-

-

Supply Act (No. 1) 2016-17 - Capital

-

474

-

-

Supply Act (No. 2) 2016-17

-

17,190

-

-

Appropriation Act (No. 1) 2015-16

-

30

-

105

Appropriation Act (No. 1) 2015-16 - Capital

-

-

-

3,189

Appropriation Act (No. 2) 2015-16

-

-

-

218

Appropriation Act (No. 3) 2015-16

-

-

-

1,847

Appropriation Act (No. 4) 2015-16

-

-

-

153

Total unspent appropriations

192,350

224,107

199,636

276,523

Reconciliation to appropriations receivable (other departmental undrawn)

Departmental

30 June

30 June

2019

2018

$'000

$'000

Total unspent appropriations

192,350

224,107

Adjustments

Cash at bank - 30 June

(10,616)

(1,690)

Expected GST refund outstanding at year end

(1,334)

(1,283)

Recorded against special accounts receivable in ledger

(4,655)

(1,591)

Recorded against capital receivable for special account in ledger

(47,296)

(62,589)

PGPA s 51 quarantine - modernisation fund reprioritisation

(50)

-

Closing appropriations receivable balance

128,399

156,954

1 The balance includes cash at bank as at 30 June 2019 of $10.6 million plus expected GST refund of $1.3 million (2018: cash at bank $1.7 million, GST refund $1.3 million).

2 The balance includes a quarantine for modernisation fund reprioritisation.

3 The balance remaining in this appropriation has been withheld under section 51 of the PGPA Act as it is a 2016-17 Administered appropriation that is no longer required (the former section 11 process).

F2. Special appropriations

F2.1 Special appropriations ('recoverable GST exclusive')

Appropriations applied

30 June

30 June

2019

2018

$'000

$'000

Administered

Commonwealth of Australia Constitution Act s 66 (Ministers of State Act 1952 s 5)1

(5,077)

(5,032)

Federal Circuit Court of Australia Act 1999

(465)

(456)

Governance of Australian Government Superannuation Schemes Act 2011

(138)

(470)

Governor-General Act 1974

(1,537)

(1,549)

Judges' Pensions Act 1968

(53,267)

(50,216)

Medibank Private Sale Act 2006

(20)

(55)

Parliamentary Business Resources Act 2017

(234,813)

(94,497)

Parliamentary Contributory Superannuation Act 1948

(43,253)

(42,409)

Parliamentary Entitlements Act 19902

(154)

(91,513)

Parliamentary Retirement Travel Act 2002 formerly Members of Parliament (Life Gold
Pass) Act 2002

-

(240)

Parliamentary Superannuation Act 2004

(7,358)

(7,111)

Public Governance, Performance and Accountability Act 2013 (PGPA Act) s 77

(2,058)

(356)

Same-Sex Relationships (Equal Treatment in Commonwealth Laws –
Superannuation) Act 2008

(62)

(61)

Superannuation Act 1922

(67,060)

(74,160)

Superannuation Act 19763

(4,459,709)

(4,348,600)

Superannuation Act 19903

(2,397,465)

(2,057,933)

Total special appropriations applied4

(7,272,436)

(6,774,658)

1 For the 2018-19 reporting period this appropriation was limited to $5.5 million.

2 This Act was repealed on 1 January 2018, however the Parliamentary Business Resources (Consequential and Transitional Provisions) Act 2017 allows for payments to be made for expenses incurred prior to the date of repeal.

3 Payments include amounts that are not an additional cost to the Australian Government and are funded from a return of superannuation benefit funded component associated with retirements of scheme members and reimbursements from the emerging cost entities.

4 The difference between ‘total special appropriations applied’ and the special appropriations reported in the Administered Reconciliation Schedule (ARS) is due to the inclusion of equity movements such as transfers for funded superannuation benefits in the ARS. ‘Total appropriations applied’ only reflects the appropriations used.

Third party drawing arrangements

Agency

Appropriations drawn on (amounts included in the table above)

CSC

Superannuation Act 1922, Superannuation Act 1976, Superannuation Act 1990,

Governance of Australian Government Superannuation Schemes Act 2011,

PGPA Act, s 77, Same-Sex Relationships (Equal Treatment in Commonwealth Laws - Superannuation) Act 2008.

Department of the House of Representatives and the Department of the Senate

Parliamentary Superannuation Act 2004

Commonwealth of Australia Constitution Act s 66 (Ministers of State Act 1952)

Parliamentary Business Resources Act 2017 (PBR Act)

Attorney-General’s Department, Department of Employment, Skills, Small and Family Business and the Department of Parliamentary Services

Parliamentary Business Resources Act 2017 (PBR Act)

Fair Work Commission

Judges Pension Act 1968

The following special appropriations were not drawn upon in the current or prior year:

  • ACT Government Loan Act 2014

  • AICD Sale Act 1997

  • Airports (Transitional) Act 1996

  • Lands Acquisition Act 1989

  • Loans Securities Act 1919

  • Moomba-Sydney Pipeline System Sale Act 1994

  • Parliamentary Retiring Allowances (Increases) Act 1967

  • Parliamentary Retiring Allowances (Increases) Act 1971

  • Public Accounts and Audit Committee Act 1951

  • Public Works Committee Act 1969

  • Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014

  • Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011

  • Transferred Officers’ Allowances Act 1948

Investments were made for the investment funds (under the Nation-Building Funds Act 2008 s 32 & s 151), the MRFF (under the Medical Research Future Fund Act 2015 s 37) and the DCAF (under the DisabilityCare Australia Fund Act 2013 s 27). Please refer to note C2 for further information.

F2.2 Disclosure by agent in relation to annual and special appropriations ('recoverable GST exclusive')

The following table discloses appropriations Finance drew on behalf of other agencies:

Appropriations applied

30 June

30 June

2019

2018

Relationship

$'000

$'000

Attorney-General's Department

Total receipts

Solicitors-General pension payments

460

451

Total payments

(460)

(451)

F3. Special accounts

A special account is an appropriation mechanism that notionally sets aside an amount within the CRF to be expended for specific purposes. The type of appropriation provided by a special account is a special appropriation. The appropriation mechanism remains available until the special account is abolished. The amount of appropriation that may be drawn from the CRF, via a special account, is limited to the balance of the particular special account.

A special account can be established either by the Finance Minister making a determination under section 78 of the PGPA Act, or by legislation as recognised under section 80 of the PGPA Act.

F3.1 Departmental special accounts

Comcover

Property

CPCSA

SDOSA

Total

30 June 2019

$'000

$'000

$'000

$'000

$'000

Balance brought forward

480,467

315,943

36,893

-

833,303

Appropriations credited

7,743

78,689

1,201

-

87,633

Other receipts

131,507

114,491

24,579

2,560

273,137

Payments made

(101,453)

(311,426)

(23,053)

-

(435,932)

Balance carried forward

518,264

197,697

39,620

2,560

758,141

Balance represented by

Cash held by Finance

1,793

315

229

2,470

4,807

Cash held in OPA

516,471

150,086

39,391

90

706,038

Capital appropriation receivable1

-

47,296

-

-

47,296

Special account balance

518,264

197,697

39,620

2,560

758,141

30 June 2018

Balance brought forward

496,273

183,496

127,302

n/a

807,071

Appropriations credited

8,004

81,522

1,201

n/a

90,727

Other receipts

142,755

209,251

23,008

n/a

375,014

Payments made

(166,565)

(158,326)

(114,618)

n/a

(439,509)

Balance carried forward

480,467

315,943

36,893

n/a

833,303

Balance represented by

Cash held by Finance

1,526

13,697

21

n/a

15,244

Cash held in OPA

478,941

239,657

36,872

n/a

755,470

Capital appropriation receivable1

-

62,589

-

n/a

62,589

Special account balance

480,467

315,943

36,893

n/a

833,303

1 These amounts have been specifically appropriated for the purposes of the Property Special Account but remain undrawn against Appropriation Acts 2 and 4.

Comcover Special Account

Establishing instrument: PGPA Act Determination (Comcover Special Account 2018) commenced 5 December 2018 (Previously: Financial Management and Accountability Determination 2009/05 — Comcover Special Account Establishment 2009 which sunset on 1 April 2019. A balance of $578.6 million was transferred to the new special account on 5 December 2018). Purpose: For receipts and expenditure relating to the promotion of risk management to General Government Sector entities; to administer the Commonwealth’s general insurance fund; and to make payments in respect of any uninsured superannuation liability claims against an insured Commonwealth entity. This account is non-interest bearing. The special account determination sunsets on 1 April 2029.

Property Special Account 2014

Establishing instrument: PGPA Act (Property Special Account 2014 – Establishment) Determination 04. Purpose: Facilitates the management of the Commonwealth's non-Defence domestic property portfolio. This account is non-interest bearing. The special account determination sunsets on 1 April 2025.

Coordinated Procurement Contracting Special Account (CPCSA)

Establishing instrument: PGPA Act Determination (Coordinated Procurement Contracting Special Account 2018) commenced on 20 September 2018 (Previously: Financial Management and Accountability Determination 2008/08 — Coordinated Procurement Contracting Special Account Establishment 2008 which sunset on 20 September 2018 with the balance of $43.4 million transferred to the new special account). Purpose: For expenditure relating to the whole of government contract for providing fleet management and leasing services, centralised government advertising activities and other coordinated procurement contracts for the benefit of government entities. The account is non-interest bearing. The special account determination sunsets on 1 October 2028.

Service Delivery Office Special Account (SDOSA)

Establishing instrument: PGPA Act Determination (SDO Special Account 2018) commenced 5 December 2018. Purpose: To enable the Department of Finance to facilitate the activities of the Service Delivery Office, a provider hub under the government’s shared services program. The account is non-interest bearing. The special account determination sunsets on 1 April 2029.

F3.2 Administered special accounts

BAF

EIF

DCAF

MRFF

ATSILSFF

Total

30 June 2019

$'000

$'000

$'000

$'000

$'000

$'000

Balance brought forward

-

-

-

-

-

-

Contributions from

Government

-

-

4,280,443

2,288,550

2,007,609

8,576,602

Investments realised

5,268,165

5,468,869

22,463,934

15,557,300

4,121,770

52,880,038

Other receipts

64,908

55,813

256,810

136,000

18,383

531,914

Purchase of investments

(5,329,786)

(5,518,796)

(24,065,213)

(17,763,978)

(6,147,619)

(58,825,392)

Payments made

(3,287)

(5,886)

(2,095,974)

(217,872)

(143)

(2,323,162)

Balance carried forward

-

-

840,000

-

-

840,000

Balance represented by

Cash held in the OPA

-

-

840,000

-

-

840,000

30 June 2018

Balance brought forward

-

-

-

-

n/a

-

Contributions from

Government

-

-

4,195,461

2,242,200

n/a

6,437,661

Investments realised

4,045,965

4,477,315

16,168,876

9,019,804

n/a

33,711,960

Other receipts

78,300

79,414

203,245

137,480

n/a

498,439

Purchase of investments

(4,120,536)

(4,552,665)

(20,431,354)

(11,388,410)

n/a

(40,492,965)

Payments made

(3,729)

(4,064)

(136,228)

(11,074)

n/a

(155,095)

Balance carried forward

-

-

-

-

n/a

-

Building Australia Fund (BAF) Special Account

Establishing instrument: Nation-building Funds Act 2008, s 13. Purpose: For making payments in relation to transport infrastructure, communications infrastructure (including the National Broadband Network), energy infrastructure and water infrastructure. The balance of the special account is invested by the Board. The Board may invest amounts standing to the credit of the special account in financial assets, although the special account itself is non-interest bearing.

Education Investment Fund (EIF) Special Account

Establishing instrument: Nation-building Funds Act 2008, s 132. Purpose: For making payments in relation to higher education infrastructure, research infrastructure, vocational education and training infrastructure and any other eligible education infrastructure. The balance of the special account is invested by the Board. The Board may invest amounts standing to the credit of the special account in financial assets, although the special account itself is non-interest bearing.

DisabilityCare Australia Fund (DCAF) Special Account

Establishing instrument: DisabilityCare Australia Fund Act 2013, s 11. Purpose: For making reimbursements to State, Territory and Commonwealth Governments in relation to expenditure incurred under the National Disability Insurance Scheme Act 2013. The balance of the special account is invested by the Board. The Board may invest amounts standing to the credit of the special account in financial assets, although the special account itself is non-interest bearing.

Medical Research Future Fund (MRFF)

Establishing instrument: Medical Research Future Fund Act 2015, s 14. Purpose: For making payments in relation to medical research and medical innovation. The balance of the special account is invested by the Board. The Board invests amounts standing to the credit of the special account, although the special account itself is non-interest bearing.

Aboriginal and Torres Strait Islander Land and Sea Future Fund (ATSILSFF)

Establishing instrument: Aboriginal and Torres Strait Islander Land and Sea Future Fund Act 2019, s 12. Purpose: For making payments to the Indigenous Land and Sea Corporation. The balance of the special account is invested by the Board. The Board may invest amounts standing to the credit of the special account in financial assets, although the special account itself is non-interest bearing. The ATSILSFF was established on 1 February 2019 with the balance of the Aboriginal and Torres Strait Islander Land Account transferred from the Department of Prime Minister and Cabinet to the ATSILSFF.

The following Special Accounts have not been used during the current and comparative years:

Lands Acquisition Special Account

Establishing instrument: Lands Acquisition Act 1989, s 89A. Purpose: For holding amounts of compensation due to be paid to a person in respect of compulsory acquisition of land where the amount of compensation payable to the person has been determined under the Lands Acquisition Act 1989, but after three months the amount remains unpaid due to default or delay on the part of the claimant. To date there have been no transactions through this account.

Services for Other Entities and Trust Moneys (SOETM) Special Account – Department of Finance

Establishing instrument: Financial Management and Accountability (Establishment of SOETM Special Account – Finance) Determination 2012/08. Purpose: For the receipt of moneys temporarily held in trust for other persons other than the Commonwealth and for the payment to a person other than the Commonwealth, on behalf of the government, that are not PGPA Act agencies, or as permitted by an Act. The account is non-interest bearing. This special account was established on 26 June 2012 and the determination will sunset on 1 October 2022.