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Department of Finance Annual Report 2020-21

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 services^{1, 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 services^{1, 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.	Budget^a	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 appropriation^b
Budget advice	66,966	66,542	424
Financial reporting	30,091	32,554	(2,463)
Expenses not requiring appropriation in the budget year^c	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 appropriation^b	97,057	99,096	(2,039)
Expenses not requiring appropriation in the budget year^c	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.	Budget^a	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 Australasia^b	28	28	-
Grant in Aid - RSPCA Australia Inc	38	38	-
Departmental expenses
Departmental appropriation^b
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 year^c	1,260	1,513	(253)
Total for Program 2.1	45,214	40,749	4,465

Program 2.2: Transforming Government
Departmental expenses
Departmental appropriation^b
Transforming the public sector	50,054	59,286	(9,232)
Expenses not requiring appropriation in the budget year^c	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 Account^d	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 appropriation^b
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 year^c	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 appropriation^b
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 appropriation^b
Public Sector Superannuation	2,523	3,765	(1,242)
Expenses not requiring appropriation in the budget year^c	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 appropriation^b	132,670	127,493	5,177
Special accounts	807,333	833,386	(26,053)
Expenses not requiring appropriation in the budget year^c	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.

^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.	Budget^a	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 year^b	20,691	23,814	(3,123)
Departmental expenses
Departmental appropriation^c
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 year^b	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 year^b	20,691	23,814	(3,123)
Departmental expenses
Departmental appropriation^c	27,135	32,711	(5,576)
Expenses not requiring appropriation in the budget year^b	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.

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