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Notes to the financial statements - 4.1 Appropriations

4.1 Appropriations

4.1A: Annual appropriations ('recoverable GST exclusive')

Annual Appropriations for 2020

Annual Appropriation

$,000

Adjustments to appropriation1

$,000

Total appropriation

$,000

Appropriation applied in 2020 (current and prior years)

$,000

Variance2

$,000

Departmental

Ordinary annual services

191,346

36,192

227,538

204,824

22,714

Capital Budget3

4,624

0

4,624

4,624

0

Other services

0

0

0

0

0

Equity Injections

19,326

-300

19,026

2,433

16,593

Total departmental

215,296

35,892

251,188

211,881

39,307

Administered

Ordinary annual services Administered items

19

0

19

19

0

Total administered

19

0

19

19

0

1. Ordinary annual services is adjusted by the receipt of amounts under PGPA Act section 74; Appropriation Act (No. 2) 2016-2017 was repealed on 1 July 2019, reducing Equity Injections.

2. The variance is due to accrued expenses and delays in both Satellite-based Augmentation System (SBAS) program ($25.5 million) and National Positioning Infrastructure Capability (NPIC) program ($6.2 million).

3. 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.

Annual Appropriations for 2019

Annual Appropriation

$,000

Adjustments to appropriation1

$,000

Total appropriation

$,000

Appropriation applied in 2019

$,000

Variance2

$,000

Departmental

Ordinary annual services

184,381

38,244

222,625

216,375

6,250

Capital Budget3

4,645

0

4,645

4,645

0

Other services

Equity Injections

10,435

0

10,435

1,414

9,021

Total departmental

199,461

38,244

237,705

222,434

15,271

Administered

Ordinary annual services

Administered items

19

0

19

19

0

Total administered

19

0

19

19

0

1. PGPA Act Section 74 receipts.

2. The variance is due to accrued expenses and delay in the Satellite-based Augmentation System program ($12.2 million).

3. 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.

4.1B: Unspent annual appropriations ('recoverable GST exclusive')

2020

$,000

2019

$,000

Departmental

Appropriation Act (No. 2) 2016-20171

0

300

Appropriation Act (No. 1) 2018-2019

0

56,315

Appropriation Act (No. 1) 2018-2019 - Cash on hand

0

2,758

Appropriation Act (No. 2) 2018-2019

8,106

9,021

Appropriation Act (No. 1) 2019-2020

81,455

0

Appropriation Act (No. 1) 2019-2020 - Cash on hand

560

0

Supply Act (No. 2) 2019-2020

6,535

0

Appropriation Act (No. 2) 2019-2020

11,273

0

Total departmental

107,929

68,394

Appropriation Act (No.2) 2016-17 was repealed on 1 July 2019 and recognised as a departmental equity return.

4.2 Net Cash Appropriation Arrangements

2020

$,000

2019

$,000

Total comprehensive surplus excluding depreciation/amortisation expenses previously funded through revenue appropriations

26,880

9,274

less: depreciation/amortisation expenses previously funded through revenue appropriation

-7,863

-7,477

less: depreciation right-of-use assets

-27,542

0

add: principal repayments - leased assets

20,832

0

Total comprehensive income - as per the Statement of Comprehensive Income

12,307

1,797

From 2010-11, the Government introduced net cash appropriation arrangements where revenue appropriations for depreciation/amortisation expenses ceased. Entities now receive a separate capital budget provided through equity appropriations. Capital budgets are to be appropriated in the period when cash payment for capital expenditure is required.

The inclusion of depreciation/amortisation expenses related to ROU leased assets and the lease liability principle repayment amount reflects the cash impact on implementation of AASB 16 Leases, it does not directly reflect a change in appropriation arrangements.