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services is adjusted by the receipt of amounts under PGPA Act section 74; Appropriation Act (No. 2) 2016-2017 was repealed on 1 July 2019, reducing Equity Injections. 2.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