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Administered reconciliation schedule for the period ended 30 June 2020

Administered reconciliation schedule for the period ended 30 June 2020

2020

2019

Note ref

$'000

$'000

Opening assets less liabilities as at 1 July

2,590,319

2,472,603

Adjusted opening assets less liabilities

2,590,319

2,472,603

Net (cost of)/contribution by services

Income

5,501

1

Expenses

(53,127)

(50,891)

Other comprehensive income

Revaluations transferred to reserves

4.1A

25,182

87,955

Transfers (to)/from Australian Government

Appropriation transfers from Official Public Account

Administered assets and liabilities appropriations

73,010

73,317

Administered annual appropriations

7,523

4,815

Appropriation transfers to OPA

Transfer from other agencies

0

2,519

Closing assets less liabilities as at 30 June

2,648,408

2,590,319

The above schedule should be read in conjunction with the accompanying notes.

Accounting Policy

Administered Cash Transfers to and from the Official Public Account

Revenue collected by the department for use by the Government rather than the department is administered revenue. Collections are transferred to the Official Public Account (OPA) maintained by the Department of Finance. Conversely, cash is drawn from the OPA to make payments under Parliamentary appropriation on behalf of Government. These transfers to and from the OPA are adjustments to the administered cash held by the department on behalf of the Government and reported as such in the schedule of administered cash flows and in the administered reconciliation schedule.