F : Funding

Amounts appropriated for Departmental appropriations for the year (adjusted for any formal additions and reductions) are recognised as revenue from Government when Finance gains control of the appropriation. Appropriations receivable is recognised at the nominal amounts.

In the following note disclosure, Departmental and Administered items are included together for presentation purposes only and these balances should not be compared.

F1 : Annual appropriations ('recoverable GST exclusive')

Policy and measurement

.

	Departmental		Administered
	30 June	30 June	30 June	30 June
	2017	2016	2017	2016
	$'000	$'000	$'000	$'000
Ordinary annual services
Annual Appropriation
Ordinary annual services	283,961	271,152	304,384	287,148
Capital budget	-	-	4,919	4,832
Section 74 receipts of PGPA Act	56,305	58,956	2,952	312
Section 75 transfers of PGPA Act1	614	(837)	(9,221)	-
Total	340,880	329,271	303,034	292,292
Appropriation applied2	(351,978)	(319,077)	(298,468)	(296,821)
Variance	(11,098)	10,194	4,566	(4,529)
Other services
Annual appropriation
Equity injection	69,808	157,310	-	-
Assets and liabilities	-	-	1,890	1,759
Total	69,808	157,310	1,890	1,759
Appropriation applied2	(127,968)	(59,374)	(1,779)	(1,149)
Variance3	(58,160)	97,936	111	610

 

¹Amount of $2.4 million was transferred to the DTA under a section 75 determination following the Administrative Arrangements Order of 27 October 2016. Amount of $2.2 million was transferred to IPEA under a section 75 determination following its establishment commencing 3 April 2017. Amount of $5.2 million was transferred from Departments of Education and Employment for the Shared Services Centre function commencing at Finance on 1 December 2016. For further information, refer to Note C4.

²Appropriation applied includes cash payments made from current and prior year appropriations.

³The negative variance is due primarily to prior year appropriations being spent in the current year.

The following entities spent money from the CRF on behalf of Finance: CSC, Department of Defence and the Department of Parliamentary Services (DPS). The money spent has been included in the table above.

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.

F1.2 Unspent annual appropriations ('recoverable GST exclusive')

	Departmental		Administered
	30 June	30 June	30 June	30 June
	2017	2016	2017	2016
	$'000	$'000	$'000	$'000
Appropriation Act (No. 2) 2012-13	90	90	847	847
Appropriation Act (No. 2) 2013-141	1,246	1,246	8,153	8,153
Appropriation Act (No. 2) 2014-15	-	4,900	16	451
Appropriation Act (No. 2) 2015-16	7,260	107,508	218	1,562
Supply Act (No. 2) 2016-17	20,207	n/a	697	n/a
Appropriation Act (No. 2) 2016-17	40,969	n/a	975	n/a
Appropriation Act (No. 4) 2012-134	-	-	5,000	5,000
Appropriation Act (No. 4) 2014-15	-	14,189	-	-
Appropriation Act (No. 4) 2015-16	2,226	2,226	153	153
Appropriation Act (No. 4) 2016-17	n/a	n/a	218	n/a
Appropriation Act (No. 1) 2013-142,5	7,064	7,064	480	480
Appropriation Act (No. 1) 2014-156	-	85,711	174	174
Appropriation Act (No. 1) 2015-166	3,168	17,291	105	35,579
Appropriation Act (No. 1) 2016-173	100,006	n/a	24,653	n/a
Appropriation Act (No. 3) 2013-14	-	4,345	-	-
Appropriation Act (No. 3) 2014-156	-	-	2,720	2,720
Appropriation Act (No. 3) 2015-166	-	2,186	1,847	2,125
Appropriation Act (No. 3) 2016-17	2,955	n/a	11,194	n/a
Appropriation Act (No. 1) 2014-15 - Capital6	-	8,810	3,166	3,166
Appropriation Act (No. 1) 2015-16 - Capital6	-	-	3,189	3,189
Supply Act (No.1) 2016-17 - Capital	474	n/a	1,602	n/a
Appropriation Act (No.1) 2016-17 - Capital	474	n/a	2,869	n/a
Total unspent appropriations	186,139	255,566	68,276	63,599

Reconciliation to appropriations receivable

The above unspent appropriations balance includes quarantined amounts and amounts reported elsewhere in the financial statements which are not considered to be available to Finance. In order to reconcile to the closing appropriations receivable balance, unspent amounts considered unavailable to Finance have been removed below:

	Departmental
	30 June	30 June
	2017	2016
	$'000	$'000
Total unspent appropriations	186,139	255,566
Adjustments:
Moorebank reallocation and terminated superannuation reforms measure	(405)	(405)
Strategic Reviews hand back	(802)	(802)
Cash at bank - 30 June	(1,560)	(1,597)
Expected GST refund outstanding at year end	(1,588)	(1,718)
Recorded against special accounts receivable in ledger	(3,675)	-
Recorded against capital receivable for special account in ledger	(58,891)	(73,112)
Transfer of function to PM&C (withheld under s. 51 of the PGPA Act)	(6,262)	(6,262)
Supplementation	40,000	1,000
Closing appropriations receivable balance	152,956	172,670

 

Other quarantined amounts and adjustments

These balances meet the definition of a receivable and therefore do not need to be adjusted out of unspent appropriations to reconcile to appropriations receivable.

¹Balance includes quarantines for $0.4 million for Moorebank Unit Relocation and a terminated superannuation reforms measure.

²Balance includes a quarantine for $0.8 million for Strategic Reviews hand back.

³Balance includes cash at bank as at 30 June 2017 of $1.1 million plus expected GST refund of $1.6 million (2016: cash at bank $1.1 million, GST refund $1.7 million).

Note: Balances unspent against 2012-13 and 2013-14 appropriations are scheduled for repeal in 2017-18. Appropriations from 2014-15 onwards are part of the revised repeal process where appropriations will automatically repeal after 3 years (on 1 July each year).