Appendix 3: Entity resources and resources by outcome
Table 20: Entity resource statement, 2016–17
| Actual available appropriation for 2016–17 | Payments made 2016–17 | Balance remaining 2016–17 | |
| $'000 | $'000 | $'000 | |
| (A) | (B) | (A) – (B) | |
| Ordinary annual servicesa | |||
| Departmental appropriationb | 462,358 | 351,978 | 110,380 |
| Section 75 transfers | 614 | 614 | |
| Total | 462,972 | 351,978 | 110,994 |
| Administered expenses | |||
| Outcome 1 | – | – | |
| Outcome 2c | 16,739 | 12,908 | |
| Outcome 3c | 295,516 | 285,561 | |
| Total | 312,255 | 298,468 | |
| Total ordinary annual services [A] | 775,227 | 650,446 | |
| Other servicesd | |||
| Departmental non-operating | |||
| Equity injections | 199,967 | 127,968 | 71,999 |
| Previous years' outputs | 0 | 0 | – |
| Total | 199,967 | 127,968 | 71,999 |
| Administered non-operating | |||
| Administered assets and liabilities | 18,055 | 1,779 | |
| Total | 18,055 | 1,779 | |
| Total other services [B] | 218,023 | 129,747 | |
| Special appropriations | |||
| Special appropriations limited by criteria/entitlement | |||
| Medibank Private Sale Act 2006 | 474 | ||
| Superannuation Act 1922 | 81,985 | ||
| Superannuation Act 1976 | 4,291,400 | ||
| Superannuation Act 1990 | 1,936,684 | ||
| Governance of Australian Government Superannuation Schemes Act 2011 | 1,208 | ||
| Parliamentary Contributory Superannuation Act 1948 | 42,665 | ||
| Parliamentary Superannuation Act 2004 | 6,932 | ||
| Members of Parliament (Life Gold Pass) Act 2002 | 564 | ||
| Parliamentary Entitlements Act 1990 | 162,243 | ||
| Governor-General Act 1974 | 1,561 | ||
| Judges' Pensions Act 1968 | 47,101 | ||
| Federal Circuit Court of Australia Act 1999 | 616 | ||
| Public Governance, Performance and Accountability Act 2013 | 109 | ||
| Same-Sex Relationships (Equal Treatment in Commonwealth Laws – Superannuation) Act 2008 | 60 | ||
| Special appropriations limited by amount | |||
| Commonwealth of Australia Constitution Act (s.66) | 5,016 | ||
| Total special appropriations [C] | 6,578,618 | ||
| Special accounts | |||
| Opening balance | 728,420 | ||
| Appropriation receiptse | 136,593 | ||
| Non-appropriation receipts to Special Accounts | 27,185,239 | ||
| Payments made | 27,243,181 | ||
| Closing balance | 807,071 | ||
| Total special accounts [D] | 28,050,252 | 27,243,181 | |
| Total resourcing and payments [A+B+C+D] | 29,043,502 | 34,601,992 | |
| Less appropriations drawn from annual or special appropriations above and credited to special accounts | 136,593 | ||
| Total net resourcing and payments for Department of Finance | 28,906,909 | 34,601,992 |
a. Appropriation Act (No.1) 2016–17 and Appropriation Act (No.3) 2016–17. The amount includes prior year departmental appropriations and section 74 retained revenue receipts.
b. Includes an amount of $64.396m that has been credited to the Property Special Account, $4.151m that has been credited to the Comcover Special Account and $9.067m that has been credited to the Coordinated Procurement Special Account.
c.Includes an amount of $4.919m in 2016–17 for the administered capital budget. For accounting purposes, this amount has been designated as ‘contributions by owners’.
d. Appropriation Act (No. 2) 2016–17 and Appropriation Act (No. 4) 2016–17.
e. Appropriation receipts from Appropriation Act (No.1) and Appropriation Act (No.2) included above.
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.
Table 21: Expenses for Outcome 1, 2016–17
| Budgeta | Actual expenses | Variation | |
| 2016–17 | 2016–17 | 2016–17 | |
| $'000 | $'000 | $'000 | |
| (A) | (B) | (A) – (B) | |
| Program 1.1: Budget and financial management | |||
| Departmental expenses | |||
| Departmental appropriationb | |||
| Budget advice | 50,518 | 53,746 | (3,228) |
| Financial reporting | 35,524 | 27,766 | 7,758 |
| Expenses not requiring appropriation in the budget yearc | 3,692 | 6,217 | (2,525) |
| Total for Program 1.1 | 89,734 | 87,729 | 2,005 |
| Outcome 1 totals by appropriation type | |||
| Departmental expenses | |||
| Departmental appropriationb | 86,042 | 81,512 | 4,530 |
| Expenses not requiring appropriation in the budget yearc | 3,692 | 6,217 | (2,525) |
| Total expenses for Outcome 1 | 89,734 | 87,729 | 2,005 |
| 2015–16 | 2016–17 | ||
| Average staffing level (number)d | 423 | 422 |
a. Full-year budget, including any subsequent adjustment made to the 2016–17 Budget at 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 are made up of depreciation expenses and amortisation expenses.
d. Represents actual average staffing level (ASL) number for 2015–16 and 2016–17. Machinery-of-government changes have been reflected in 2016–17.
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.
Table 22: Expenses for Outcome 2, 2016–17
| Budgeta | Actual expenses | Variation | |
| 2016–17 | 2016–17 | 2016–17 | |
| $'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 | 36 | 36 | – |
| Grant in aid—Chifley Research Centre | 228 | 228 | – |
| Grant in aid—Green Institute | 86 | 86 | – |
| Grant in aid—Menzies Research Centre | 228 | 228 | – |
| Grant in aid—Page Research Centre | 86 | 86 | – |
| Grant in aid—Royal Humane Society of Australasia | 26 | 26 | – |
| Grant in aid—RSPCA Australia Inc | 36 | 36 | – |
| Departmental expenses | |||
| Departmental appropriationb | |||
| Financial framework | 17,688 | 13,686 | 4,002 |
| Procurement framework | 13,776 | 12,865 | 911 |
| Government shareholder oversight | 5,290 | 3,533 | 1,757 |
| Special financial claims | 2,198 | 2,219 | (21) |
| Special accounts | |||
| Business Services Special Accountc | – | 122 | (122) |
| Expenses not requiring appropriation in the budget yeard | 1,595 | 2,311 | (716) |
| Total for Program 2.1 | 41,273 | 35,462 | 5,811 |
| Program 2.2: Transforming government | |||
| Departmental expenses | |||
| Departmental appropriationb | |||
| Transforming the public sector | 28,855 | 28,719 | 136 |
| Digital transformation agenda | 20,932 | 23,569 | (2,637) |
| Expenses not requiring appropriation in the budget yeard | 4,059 | 2,716 | 1,343 |
| Total for Program 2.2 | 53,846 | 55,004 | (1,158) |
| Program 2.3: Property and construction | |||
| Departmental expenses | |||
| Special accounts | |||
| Property Special Account 2014e | 145,722 | 87,683 | 58,039 |
| Total for Program 2.3 | 145,722 | 87,683 | 58,039 |
| Program 2.4: Insurance and risk management | |||
| Departmental expenses | |||
| Special accounts | |||
| Comcover Special Accountf | 145,390 | 177,077 | (31,687) |
| Total for Program 2.4 | 145,390 | 177,077 | (31,687) |
| Program 2.5: Procurement services | |||
| Departmental expenses | |||
| Special accounts | |||
| Coordinated Procurement Contracting Special Account | 127,415 | 164,760 | (37,345) |
| Total for Program 2.5 | 127,415 | 164,760 | (37,345) |
| Program 2.6: Service Delivery Office | |||
| Departmental expenses | |||
| Departmental appropriationb | |||
| Service Delivery Office | 14,663 | 15,940 | (1,277) |
| Expenses not requiring appropriation in the budget yeard | 551 | 1,798 | (1,247) |
| Total for Program 2.6 | 15,214 | 17,738 | (2,524) |
| Program 2.7: Public sector superannuation | |||
| Administered expenses | |||
| Ordinary annual services (Appropriation Act Nos. 1 and 3) | |||
| Act of grace | 4,794 | 672 | 4,122 |
| Compensation and legal expenses | 500 | 373 | 127 |
| Superannuation administration costs | 9,924 | 9,924 | – |
| Special appropriations | |||
| Federal Circuit Court of Australia Act 1999 | 927 | 925 | 2 |
| Governance of Australian Government Superannuation Schemes Act 2011 | 1,000 | 1,263 | (263) |
| Governor-General Act 1974 | 578 | 577 | 1 |
| Judges' Pensions Act 1968 | 88,757 | 88,722 | 35 |
| Parliamentary Contributory Superannuation Act 1948 | 40,033 | 40,642 | (609) |
| Parliamentary Superannuation Act 2004 | 7,192 | 6,932 | 260 |
| Same-Sex Relationships (Equal Treatment in Commonwealth Laws General Law Reform) Act 2008g | 44 | (131) | 175 |
| Superannuation Act 1922 | 18,991 | 18,991 | – |
| Superannuation Act 1976 | 2,430,317 | 2,430,315 | 2 |
| Superannuation Act 1990 | 6,381,038 | 6,381,040 | (2) |
| Departmental expenses | |||
| Departmental appropriationb | |||
| Public Sector Superannuation | 8,866 | 6,329 | 2,537 |
| Expenses not requiring appropriation in the budget yeard | 254 | 297 | (43) |
| Total for Program 2.7 | 8,993,215 | 8,986,871 | 6,344 |
| Program 2.8: Australian Government Investment Funds | |||
| Administered expenses | |||
| Special Accounts | |||
| DisabilityCare Australia Fund Special Account | 343,411 | 4,718 | 338,693 |
| Medical Research Future Fund Special Account | 77,006 | 77,927 | (921) |
| Building Australia Fund Special Account | 126,094 | 3,625 | 122,469 |
| Education Investment Fund Special Account | 26,351 | 26,418 | (67) |
| Total for Program 2.8 | 572,862 | 112,688 | 460,174 |
| Outcome 2 totals by appropriation type: | |||
| Administered expenses | |||
| Ordinary annual services (Appropriation Act Nos. 1 and 3) | 15,944 | 11,695 | 4,249 |
| Special appropriations | 8,968,877 | 8,969,276 | (399) |
| Special accounts | 572,862 | 112,688 | 460,174 |
| Departmental expenses | |||
| Departmental appropriationb | 112,268 | 106,860 | 5,408 |
| Special accounts | 418,527 | 429,642 | (11,115) |
| Expenses not requiring appropriation in the budget yeard | 6,459 | 7,122 | (663) |
| Total Expenses for Outcome 2 | 10,094,937 | 9,637,283 | 457,654 |
| 2015–16 | 2016–17 | ||
| Average staffing level (number)h | 643 | 661 |
a. Full-year budget, including any subsequent adjustment made to the 2016–17 Budget at 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. The Business Services Special Account ceased on 1 April 2017.
d. Expenses not requiring appropriation in the budget year is made up of depreciation expenses and amortisation expenses.
e. Figure includes an elimination adjustment for rent charged to Finance and excludes income tax expense.
f. Figure includes an elimination adjustment for insurance charged to Finance.
g. The negative expense is due to a decrease in the provision relating to this line item.
h. Represents actual average staffing level (ASL) number for 2015–16 and 2016–17. Machinery-of-government changes have been reflected in 2016–17.
Outcome 3: Support for parliamentarians and others as required by the Australian Government through the delivery of, and advice on, entitlements and targeted assistance
Table 23: Expenses for Outcome 3, 2016–17
| Budgeta | Actual Expenses | Variation | |
| 2016–17 | 2016–17 | 2016–17 | |
| $'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 | 284,539 | 250,507 | 34,032 |
| Australian Political Exchange Program | 902 | 399 | 503 |
| Australian Political Parties for Democracy Program | 2,200 | 1,700 | 500 |
| Special appropriations | |||
| Commonwealth of Australia Constitution Act (s.66) | 4,966 | 5,016 | (50) |
| Members of Parliament (Life Gold Pass) Act 2002b | 1,168 | (40,338) | 41,506 |
| Parliamentary Entitlements Act 1990 | 184,549 | 157,277 | 27,272 |
| Expenses not requiring appropriation in the budget yearc | 12,371 | 11,964 | 407 |
| Departmental expenses | |||
| Departmental appropriationd | |||
| Services to Senators, Members and their staff | 40,669 | 40,512 | 157 |
| Car-with-driver and associated transport services | 674 | 852 | (178) |
| Expenses not requiring appropriation in the budget yearc | 2,449 | 4,417 | (1,968) |
| Total for Program 3.1 | 534,487 | 432,306 | 102,181 |
| Outcome 3 totals by appropriation type | |||
| Administered expenses | |||
| Ordinary annual services (Appropriation Act Nos. 1 and 3) | 287,641 | 252,606 | 35,035 |
| Special appropriations | 190,683 | 121,955 | 68,728 |
| Expenses not requiring appropriation in the budget yearc | 12,371 | 11,964 | 407 |
| Departmental expenses | |||
| Departmental appropriationd | 41,343 | 41,364 | (21) |
| Expenses not requiring appropriation in the budget yearc | 2,449 | 4,417 | (1,968) |
| Total expenses for Outcome 3 | 534,487 | 432,306 | 102,181 |
| 2015–16 | 2016–17 | ||
| Average staffing level (number)e | 229 | 224 |
a. Full-year budget, including any subsequent adjustment made to the 2016–17 Budget at Additional Estimates.
b. The negative expense is due to a decrease in the provision relating to this line item.
c. Expenses not requiring appropriation in the budget year is made up of depreciation expenses and amortisation expenses.
d. 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.
e. Represents actual average staffing level (ASL) number for 2015–16 and 2016–17. Machinery-of-government changes have been reflected in 2016–17.
