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Appendix A - Entity resource statement and expenses by outcome

Table A1: Agency Resource Statement 2018-19

Actual

Payments

Balance

available

made

remaining

appropriations

for 2018–19

2018–19

2018–19

$'000

$'000

$'000

(a)

(b)

(a) - (b)

Ordinary Annual Services a

Departmental appropriationb

Departmental appropriation

417,613

352,702

64,911

Section 75 transfers

-

-

-

Total

417,613

352,702

64,911

Administered expenses

Outcome 1

-

-

Outcome 2c

12,701

11,889

Outcome 3c

287,063

282,977

Total

299,764

294,866

Total ordinary annual services [A]

717,377

647,568

Other servicesd

Departmental non-operating

Equity injections

159,735

47,189

112,546

Total

159,735

47,189

112,546

Administered non-operating

Administered Assets and Liabilities

453,969

312,826

Total

453,969

312,826

Total other services [B]

613,704

360,015

Special appropriations

Special appropriations limited by criteria/entitlement

Medibank Private Sale Act 2006

20

Superannuation Act 1922

67,060

Superannuation Act 1976

4,459,709

Superannuation Act 1990

2,397,465

Governance of Australian Government Superannuation Schemes Act 2011

138

Parliamentary Contributory Superannuation Act 1948

43,253

Parliamentary Superannuation Act 2004

7,358

Parliamentary Entitlements Act 1990

154

Parliamentary Business Resources Act 2017

234,813

Governor-General Act 1974

1,537

Judges' Pensions Act 1968

53,267

Federal Circuit Court of Australia Act 1999

465

Public Governance, Performance and Accountability Act 2013

2,058

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

62

Special appropriations limited by amount

Commonwealth of Australia Constitution Act (s.66)

5,077

Total special appropriations [C]

7,272,436

Special Accounts

Opening balance

833,303

Appropriation receiptse

87,633

Non-appropriation receipts to Special Accounts

62,261,691

Payments made

61,584,486

Closing Balance

1,598,141

Total Special Accounts [D]

63,182,627

61,584,486

Total Resourcing and Payments [A+B+C+D]

64,513,708

69,864,505

Less appropriations drawn from annual or special appropriations above and credited to special accounts

87,633

Total net resourcing and payments for Department of Finance

64,426,075

69,864,505

aAppropriation Act (No.1) 2018-19 and Appropriation Act (No.3) 2018-19. The amount includes prior year departmental appropriations and section 74 retained revenue receipts.

bIncludes an amount of $78.689m that has been credited to the Property Special Account, $7.743m that has been credited to the Comcover Special Account and $1.201m that has been credited to the Co-ordinated Procurement Special Account.

cIncludes an amount of $5.054m in 2018–19 for the administered capital budget. For accounting purposes, this amount has been designated as ‘contributions by owners’.

dAppropriation Act (No. 2) 2018–2019 and Appropriation Act (No. 4) 2018–2019.

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

Table A2: Expenses for Outcome 1, 2018-19

​

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.

Budgeta

Actual

Variation

Expenses

2018-19

2018-19

2018-19

$'000

$'000

$'000

(a)

(b)

(a)-(b)

Program 1.1: Budget and financial management

Departmental expenses

Departmental appropriation

b

Budget advice

54,199

55,525

(1,326)

Financial reporting

30,729

28,948

1,781

Expenses not requiring appropriation in the budget year

c

23,876

19,750

4,126

Total for Program 1.1

108,804

104,223

4,581

Outcome 1 totals by appropriation type

Departmental expenses

Departmental appropriation

b

84,928

84,473

455

Expenses not requiring appropriation in the budget year

c

23,876

19,750

4,126

Total expenses for Outcome 1

108,804

104,223

4,581

2017–18

2018–19

Average staffing level (number)

d

408

425

a Full-year budget, including any subsequent adjustments made in the 2018-19 Portfolio 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 is made up of depreciation and amortisation expenses, write-down and impairment of non-financial assets and resources received free of charge.

d Actual average staffing level (ASL) for 2017-18 and 2018-19.

Table A3: Expenses for Outcome 2, 2018-19

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

Actual expenses

Variation

2018-19

2018-19

2018-19

$'000

$'000

$'000

(A)

(B)

(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

38

38

-

Grant in Aid - Chifley Research Centre

237

238

(1)

Grant in Aid - Green Institute

89

89

-

Grant in Aid - Menzies Research Centre

237

238

(1)

Grant in Aid - Page Research Centre

89

115

(26)

Grant in Aid - Royal Humane Society of Australasia

b

27

27

-

Grant in Aid - RSPCA Australia Inc

38

38

-

Departmental expenses

Departmental appropriation

c

Financial framework

26,480

20,559

5,921

Government shareholder oversight

5,726

6,007

(281)

Special financial claims

3,871

4,291

(420)

Expenses not requiring appropriation in the budget year

d

647

1,512

(865)

Total for Program 2.1

37,479

33,152

4,327

Program 2.2: Transforming Government

Departmental expenses

Departmental appropriation

c

Transforming the public sector

26,810

27,734

(924)

Expenses not requiring appropriation in the budget year

d

694

3,457

(2,763)

Total for Program 2.2

27,504

31,191

(3,687)

Program 2.3: Property and Construction

Departmental expenses

Special accounts

Property Special Account

e

129,222

75,150

54,072

Total for Program 2.3

129,222

75,150

54,072

Program 2.4: Insurance and Risk Management

Departmental expenses

Special accounts

Comcover Special Account

f

152,477

193,033

(40,556)

Total for Program 2.4

152,477

193,033

(40,556)

Program 2.5: Technology and Procurement Services

Departmental expenses

Departmental appropriation

c

Technology transformation

18,997

15,608

3,389

Procurement framework

11,300

11,469

(169)

Special accounts

Coordinated Procurement Contracting Special Account

21,672

23,857

(2,185)

Expenses not requiring appropriation in the budget year

d

3,500

3,836

(336)

Total for Program 2.5

55,469

54,770

699

Program 2.6: Service Delivery Office

Departmental expenses

Departmental appropriation

c

Service Delivery Office

32,638

32,006

632

Expenses not requiring appropriation in the budget year

d

699

3,820

(3,121)

Total for Program 2.6

33,337

35,826

(2,489)

Program 2.7: Public Sector Superannuation

Administered expenses

Ordinary annual services (Appropriation Act Nos. 1 and 3)

Act of Grace

2,401

2,747

(346)

Compensation and legal expenses

500

149

351

Superannuation administration costs

9,043

9,043

-

Special appropriations

Federal Circuit Court of Australia Act 1999

961

962

(1)

Governance of Australian Government Superannuation Schemes Act 2011

1,000

138

862

Governor-General Act 1974

13,303

663

12,640

Judges' Pensions Act 1968

89,761

89,761

-

Parliamentary Contributory Superannuation Act 1948

42,049

42,048

1

Parliamentary Superannuation Act 2004

7,735

7,358

377

Same-Sex Relationships (Equal Treatment in Commonwealth Laws General Law Reform) Act 2008

46

358

(312)

Superannuation Act 1922

16,622

16,622

-

Superannuation Act 1976

2,446,420

2,446,420

-

Superannuation Act 1990

5,838,714

5,838,714

-

Departmental expenses

Departmental appropriation

c

Public Sector Superannuation

4,053

4,151

(98)

Expenses not requiring appropriation in the budget year

d

115

175

(60)

Total for Program 2.7

8,472,723

8,459,309

13,414

Program 2.8: Australian Government Investment Funds

Administered expenses

Special Accounts

DisabilityCare Australia Fund Special Account

3,016,703

2,220,199

796,504

Medical Research Future Fund Special Account

241,970

275,466

(33,496)

Building Australia Fund Special Account

2,861

38,694

(35,833)

Education Investment Fund Special Account

6,301

64,074

(57,773)

Aboriginal and Torres Strait Islander Land and Sea Future Fund Special Account

-

308

(308)

Total for Program 2.8

3,267,835

2,598,741

669,094

Outcome 2 totals by appropriation type

Administered expenses

Ordinary annual services (Appropriation Act Nos. 1 and 3)

12,699

12,722

(23)

Special appropriations

8,456,611

8,443,044

13,567

Special accounts

3,267,835

2,598,741

669,094

Departmental expenses

Departmental appropriation

c

129,875

121,825

8,050

Special accounts

303,371

292,040

11,331

Expenses not requiring appropriation in the budget year

d

5,655

12,800

(7,145)

Total Expenses for Outcome 2

12,176,046

11,481,172

694,874

2017–18

2018–19

Average staffing level (number)

g

655

615

aFull-year budget, including any subsequent adjustments made in the 2018-19 Portfolio Additional Estimates.

bAmount paid from Departmental appropriation.

cDepartmental 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.

dExpenses not requiring appropriation in the budget year is made up of depreciation and amortisation expenses, write-down and impairment of non-financial assets and resources received free of charge.

eExcludes income tax equivalent expenses.

fExcludes internal charging of insurance premiums paid by Finance.

gActual average staffing level (ASL) for 2017-18 and 2018-19.

Table A4: Expenses for Outcome 3, 2018-19

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

Actual

Variation

Expenses

2018-19

2018-19

2018-19

$'000

$'000

$'000

(a)

(b)

(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

291,472

281,167

10,305

Australian Political Exchange Program

927

306

621

Australian Political Parties for Democracy Program

2,200

2,443

(243)

Special Appropriations

Commonwealth of Australia Constitution Act (s.66)

5,230

5,087

143

Parliamentary Entitlements Act 1990

-

228

(228)

Parliamentary Business Resources Act 2017

221,253

290,093

(68,840)

Expenses not requiring appropriation in the budget year

b

1,514

19,903

(18,389)

Departmental expenses

Departmental appropriation

c

Services to Senators, Members & their staff

30,127

36,050

(5,923)

Car-with-driver and associated transport services

478

578

(100)

Expenses not requiring appropriation in the budget year

b

1,492

2,384

(892)

Total for Program 3.1

554,693

638,239

(83,546)

Outcome 3 totals by appropriation type

Administered expenses

Ordinary annual services (Appropriation Act Nos. 1 and 3)

294,599

283,916

10,683

Special appropriations

226,483

295,408

(68,925)

Expenses not requiring appropriation in the budget year

b

1,514

19,903

(18,389)

Departmental expenses

Departmental appropriation

c

30,605

36,628

(6,023)

Expenses not requiring appropriation in the budget year

b

1,492

2,384

(892)

Total Expenses for Outcome 3

554,693

638,239

(83,546)

2017-18

2018-19

Average staffing level (number)

d

173

173

aFull-year budget, including any subsequent adjustments made in the 2018-19 Portfolio Additional Estimates.

bExpenses not requiring appropriation in the budget year is made up of depreciation and amortisation expenses, write-down and impairment of non-financial assets and resources received free of charge.

cDepartmental 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.

dActual average staffing level (ASL) for 2017-18 and 2018-19.

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