Go to top of page

Appendix A: Entity resource statement and expenses by outcome

Table A1: Agency Resource Statement, 2020-21

Actual
Available
appropriation
- current year
(a)


Payments
made
(b)


Balance
remaining
(a)-(b)

$'000

$'000

$'000

Departmental

Annual appropriations - ordinary annual services1, 4

843,294

793,369

49,925

Annual appropriations - other services - non-operating2

8,087

8,087

-

Total departmental annual appropriations

851,381

801,455

49,925

Special accounts

1,720,037

461,062

1,258,975

Total special accounts

1,720,037

461,062

1,258,975

less departmental appropriations drawn from annual/special appropriations and credited to special accounts3

496,776

496,776

-

Total departmental resourcing (A)

2,074,642

765,741

1,308,900

Administered

Annual appropriations - ordinary annual services1, 4

323,805

295,373

28,432

Annual appropriations - other services - non-operating2

437,356

221,419

215,937

Total administered annual appropriations

761,161

516,792

244,369

Administered special appropriations

8,004,474

Total administered special appropriations

8,004,474

Special Accounts

83,889,296

83,540,062

349,234

Total special accounts

83,889,296

83,540,062

349,234

Total administered resourcing (B)

84,650,457

92,061,328

Total resourcing and payments for Department of Finance (A + B)

86,725,099

92,827,069

1 Appropriation Act (No.1) 2020-21 and Appropriation Act (No.3) 2020-21. The amount includes prior year departmental appropriations and section 74 retained revenue receipts.

2 Appropriation Act (No.2) 2020-21 and Appropriation Act (No.4) 2020-21.

3 Includes an amount of $74.627m that has been credited to the Property Special Account, $420.851m that has been credited to the Comcover Special Account and $1.298m that has been credited to the Co-ordinated Procurement Special Account.

4 Departmental and Administered capital budgets are not separately identified in Appropriation Bill (No.1, 3) and form part of ordinary annual services items. For accounting purposes, this amount has been designated as a 'contribution by owner'.

Note: Details of appropriations are disclosed at Note F. Funding in the financial statements.

Table A2: Expenses for Outcome 1, 2020-21

Table: Expenses for Outcome 1, 2020-21

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 Expenses

Variation

2020-21

2020-21

2020-21

$'000

$'000

$'000

(a)

(b)

(a)-(b)

Program 1.1: Budget and Financial Management

Departmental expenses

Departmental appropriationb

Budget advice

66,966

66,542

424

Financial reporting

30,091

32,554

(2,463)

Expenses not requiring appropriation in the budget yearc

23,614

20,836

2,778

Total for Program 1.1

120,671

119,932

739

Outcome 1 totals by appropriation type

Departmental expenses

Departmental appropriationb

97,057

99,096

(2,039)

Expenses not requiring appropriation in the budget yearc

23,614

20,836

2,778

Total expenses for Outcome 1

120,671

119,932

739

2019-20

2020-21

Average staffing level (number)d

423

438

a Full-year budget, including any subsequent adjustments made in the 2020–21 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 volunteer services.

d Actual average staffing level (ASL) for 2019–20 and 2020–21.

Table A3: Expenses for Outcome 2, 2020-21

Table: Expenses for Outcome 2, 2020-21

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.

Budgeta

Actual Expenses

Variation

2020-21

2020-21

2020-21

$'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

243

244

(1)

Grant in Aid - Green Institute

91

91

-

Grant in Aid - Menzies Research Centre

243

244

(1)

Grant in Aid - Page Research Centre

117

118

(1)

Grant in Aid - Royal Humane Society of Australasiab

28

28

-

Grant in Aid - RSPCA Australia Inc

38

38

-

Departmental expenses

Departmental appropriationb

Financial framework

15,161

16,485

(1,324)

Government shareholder oversight

24,446

17,768

6,678

Special financial claims

3,549

4,182

(633)

Expenses not requiring appropriation in the budget yearc

1,260

1,513

(253)

Total for Program 2.1

45,214

40,749

4,465

Program 2.2: Transforming Government

Departmental expenses

Departmental appropriationb

Transforming the public sector

50,054

59,286

(9,232)

Expenses not requiring appropriation in the budget yearc

566

1,964

(1,398)

Total for Program 2.2

50,620

61,250

(10,630)

Program 2.3: Property and Construction

Departmental expenses

Special accounts

Property Special Accountd

109,104

107,140

1,964

Total for Program 2.3

109,104

107,140

1,964

Program 2.4: Insurance and Risk Management

Departmental expenses

Special accounts

Comcover Special Account

640,294

665,040

(24,746)

Total for Program 2.4

640,294

665,040

(24,746)

Program 2.5: Technology and Procurement

Departmental expenses

Departmental appropriationb

Technology transformation

20,874

16,658

4,216

Procurement framework

9,583

9,349

234

Special accounts

Coordinated Procurement Contracting Special Account

29,284

27,456

1,828

Expenses not requiring appropriation in the budget yearc

2,911

5,039

(2,128)

Total for Program 2.5

62,652

58,502

4,150

Program 2.6: Service Delivery Office

Departmental expenses

Departmental appropriationb

Service Delivery Office

6,480

-

6,480

Special accounts

SDO Special Account

28,651

33,750

(5,099)

Total for Program 2.6

35,131

33,750

1,381

Program 2.7: Public Sector Superannuation

Administered expenses

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

Act of Grace

1,138

491

647

Compensation and legal expenses

500

495

5

Superannuation administration costs

8,936

8,857

79

Special appropriations

Federal Circuit Court of Australia Act 1999

858

858

-

Governance of Australian Government Superannuation Schemes Act 2011

1,000

1,640

(640)

Governor-General Act 1974

400

400

-

Judges' Pensions Act 1968

93,045

93,045

-

Parliamentary Contributory Superannuation Act 1948

23,857

23,857

-

Parliamentary Superannuation Act 2004

7,727

8,137

(410)

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

30

30

-

Superannuation Act 1922

7,048

7,048

-

Superannuation Act 1976

1,378,273

1,378,273

-

Superannuation Act 1990

6,179,610

6,179,610

-

Departmental expenses

Departmental appropriationb

Public Sector Superannuation

2,523

3,765

(1,242)

Expenses not requiring appropriation in the budget yearc

118

582

(464)

Total for Program 2.7

7,705,063

7,707,088

(2,025)

Program 2.8: Australian Government Investment Funds

Administered expenses

Special Accounts

DisabilityCare Australia Fund Special Account

2,350,021

1,701,710

648,311

Medical Research Future Fund Special Account

660,237

721,811

(61,574)

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

63,005

55,709

7,296

Future Dought Fund

116,842

101,571

15,271

Emergency Response Fund

67,954

51,587

16,367

Total for Program 2.8

3,258,059

2,632,388

625,671

Outcome 2 totals by appropriation type

Administered expenses

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

11,372

10,644

728

Special appropriations

7,691,848

7,692,898

(1,050)

Special accounts

3,258,059

2,632,388

625,671

Departmental expenses

Departmental appropriationb

132,670

127,493

5,177

Special accounts

807,333

833,386

(26,053)

Expenses not requiring appropriation in the budget yearc

4,855

9,098

(4,243)

Total Expenses for Outcome 2

11,906,137

11,305,907

600,230

2019-20

2020-21

Average staffing level (number)e

634

676

a Full-year budget, including any subsequent adjustments made in the 2020-21 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 volunteer services.

d Excludes income tax equivalent expenses.

e Actual average staffing level (ASL) for 2019-20 and 2020-21.

Table A4: Expenses for Outcome 3, 2020-21

Table: Expenses for Outcome 3, 2020-21

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 Expenses

Variation

2020-21

2020-21

2020-21

$'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

279,199

288,024

(8,825)

Australian Political Exchange Program

1,797

206

1,591

Australian Political Parties for Democracy Program

2,200

2,207

(7)

Special Appropriations

Commonwealth of Australia Constitution Act (s.66)

5,372

5,253

119

Parliamentary Business Resources Act 2017

222,752

199,341

23,411

Expenses not requiring appropriation in the budget yearb

20,691

23,814

(3,123)

Departmental expenses

Departmental appropriationc

Services to Senators, Members & their staff

27,098

32,711

(5,613)

Car-with-driver and associated transport services

37

-

37

Expenses not requiring appropriation in the budget yearb

1,537

3,349

(1,812)

Total for Program 3.1

560,683

554,905

5,778

Outcome 3 totals by appropriation type

Administered expenses

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

283,196

290,437

(7,241)

Special appropriations

228,124

204,594

23,530

Expenses not requiring appropriation in the budget yearb

20,691

23,814

(3,123)

Departmental expenses

Departmental appropriationc

27,135

32,711

(5,576)

Expenses not requiring appropriation in the budget yearb

1,537

3,349

(1,812)

Total Expenses for Outcome 3

560,683

554,905

5,778

2019-20

2020-21

Average staffing level (number)d

126

135

a Full-year budget, including any subsequent adjustments made in the 2020-21 Portfolio Additional Estimates.

b 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 volunteer services.

c 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.

d Actual average staffing level (ASL) for 2019-20 and 2020-21.