Note 3: Net Cash Appropriation Arrangements
2020 | 2019 | |
$'000 | $'000 | |
Total comprehensive income/(loss) less depreciation/amortisation expenses previously funded through revenue appropriations | 920 | (2,929) |
Less: depreciation/amortisation expenses previously funded through revenue appropriation | (4,090) | (3,785) |
Less: depreciation right-of-use assets | (6,247) | - |
Plus: principal repayments - leased assets | 5,826 | - |
Total comprehensive income (loss) - as per the Statement of Comprehensive Income | (3,591) | (6,714) |
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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