Part 4: Financial Statements – HTML version

Notes to and forming part of the Financial Statements

Note 27: Appropriations

Particulars	Administered Expenses			Departmental Outputs $	Total $
Particulars	Outcome 1 $	Outcome 2 $	Outcome 3 $	Departmental Outputs $	Total $
Year ended 30 June 2004
Balance carried from previous year	6,609,729	307,715	60,635,366	4,266,000	71,818,810
Add /Less: adjustments to opening balances	9,269,810	-	(1,485,000)	-	7,784,810
Add : estimated administered appropriation lapsed 02-031	10,139,384	4,807,783	8,998,298	-	23,945,465
*Adjusted balance carried from previous year*	*26,018,923*	*5,115,498*	*68,148,664*	*4,266,000*	*103,549,085*
Appropriation Act (No. 1) 2003–04 - basic appropriation	356,734,000	67,864,000	544,633,000	2,475,001,000	3,444,232,000
Appropriation Act (No. 3) 2003–04 - basic appropriation	1,342,000	2,412,000	-	609,000	4,363,000
Departmental Adjustments by the Finance Minister	-	-	-	-	-
Advance to the Finance Minister	-	-	-	-	-
Refunds credited (FMAA s30)	-	-	-	-	-
Appropriations to take account of recoverable GST (FMAA s30A)	35,722,066	5,673,394	36,924,486	19,252,966	97,572,912
Annotations to 'net appropriations' (FMAA s31)	-	-	-	5,776,942	5,776,942
Adjustment of appropriations on change of entity function (FMAA s32)	-	-	-	-	-
Appropriation lapsed or reduced¹	(11,209,115)	(4,695,943)	(6,767,133)	-	(22,672,191)
Total Appropriation available for payments	408,607,874	76,368,949	642,939,017	2,504,905,908	3,632,821,748
Payments made (GST inclusive)	(370,296,779)	(72,142,492)	(550,434,799)	(2,500,479,658)	(3,493,353,728)
Appropriations credited to Special Accounts	-	-	-	-	-
*Balance carried to next year*	38,311,095	4,226,457	92,504,218	4,426,250	139,468,020
Represented by:
Cash at bank and on hand	-	-	-	2,554,025	2,554,025
Add: Not drawn from the OPA	38,311,095	4,226,457	92,504,218	-	135,041,770
Add: Receivables - Goods and Services - GST Receivable from Customers	-	-	-	1,872,225	1,872,225
*Total*	38,311,095	4,226,457	92,504,218	4,426,250	139,468,020
Reconciliation for Appropriation Acts (Nos. 1 and 3)
Paid to the entity from the OPA	319,764,905	66,049,544	452,128,782	2,475,610,000	3,313,553,231
Not drawn from the OPA	38,311,095	4,226,456	92,504,218	-	135,041,769
*Total Appropriation Acts*	358,076,000	70,276,000	544,633,000	2,475,610,000	3,448,595,000

¹The Finance Minister may determine amounts of administered appropriations to be lapsed, having regard to expenses incurred. In prior years, Department of Family and Community Services has estimated the amount of current year appropriations to be lapsed based on expenses incurred. From 2003–04, the Finance Minister's Orders require the reporting of amounts actually lapsed during the financial year. No determination to lapse administered appropriations for 2003–04 had been made by the time of completion of the 2003–04 financial statements.

Particulars	Administered Expenses			Departmental Outputs	Total
	Outcome 1	Outcome 2	Outcome 3
Year ended 30 June 2003	$	$	$	$	$
Balance carried from previous year	2,965,464	651,702	59,531,913	96,044,000	159,193,079
Total annual appropriations - basic	331,051,000	59,574,000	344,001,000	2,421,505,000	3,156,131,000
Adjustments and annotations to appropriations	30,755,442	4,704,556	30,786,142	42,001,200	108,247,340
Transfers to/from other agencies (FMAA s32)	-	-	-	-	-
Estimated Administered Appropriation to be lapsed	(10,139,384)	(4,807,783)	(8,998,298)	-	(23,945,465)
Available for payments	354,632,522	60,122,475	425,320,757	2,559,550,200	3,399,625,954
Payments made during the year	(348,022,793)	(59,814,760)	(364,685,391)	(2,555,284,200)	(3,327,807,144)
Appropriations credited to Special Accounts	-	-	-	-	-
Balance carried to the next year	6,609,729	307,715	60,635,366	4,266,000	71,818,810
Represented by:
Cash at bank and on hand	-	-	-	2,944,000	2,944,000
Add: Appropriation receivable	6,609,729	307,715	60,635,366	-	67,552,810
Less: Receivables - goods & services - GST receivable from customers	-	-	-	1,322,000	1,322,000
*Total*	6,609,729	307,715	60,635,366	4,266,000	71,818,810

Particulars	Administered						Non-operating		Non-operating		Total $
Particulars	Outcome 1		Outcome 2		Outcome 3		Non-operating		Non-operating		Total $
	SPPs $	NAE $	SPPs $	NAE $	SPPs $	NAE $	Equity $	Loans $	Previous years' outputs $	Admin assets and liabilities $

Year ended 30 June 2004
Balance carried from previous year	35,888	-	-	-	10,147,559	-	-	-	-	-	10,183,447
Appropriation Act (No.2) 2003–04	9,896,000	-	1,339,116,000	-	548,738,000	-	68,000	-	-	-	1,897,818,000
Appropriation Act (No.4) 2003–04	529,000	-	-	-	10,229,000	-	857,000	-	-	-	11,615,000
Adjustments determined by the Finance Minister¹	-	-	-	-	-	-	-	-	-	-	-
Advance to the Finance Minister	-	-	-	-	-	-	-	-	-	-	-
Refunds credited (FMAA s30)	-	-	-	-	-	-	-	-	-	-	-
GST credits (FMAA s30A)	17,944	-	-	-	-	-	92,500	-	-	-	110,444
Transfer to/from other agencies (FMAA s32)	-	-	-	-	-	-	-	-	-	-	-
Administered appropriation lapsed or reduced	(5,260)	-	(51,281,344)	-	-	-	-	-	-	-	(51,286,604)
Available for payments	10,473,572	-	1,287,834,656	-	569,114,559	-	1,017,500	-	-	-	1,868,440,287
Payments made (GST inclusive)	(10,443,572)	-	(1,287,834,656)	-	(569,114,559)	-	(1,017,500)	-	-	-	(1,868,410,287)
Appropriations credited to Special Accounts	-	-	-	-	-	-	-	-	-	-	-
*Balance carried to the next year*	30,000	-	-	-	-	-	-	-	-	-	30,000
Represented by:
Add: Not drawn from the OPA	30,000	-	-	-	-	-	-	-	-	-	30,000
*Total*	30,000	-	-	-	-	-	-	-	-	-	30,000
Reconciliation for Appropriation Acts (Nos.2 and 4)
Total drawn from the OPA	10,424,970	-	1,339,116,000	-	558,967,000	-	-	-	-	-	1,908,507,970
Add: Not drawn from the OPA	30,000	-	-	-	-	-	-	-	-	-	30,000
*Total Appropriation Acts*	10,454,970	-	1,339,116,000	-	558,967,000	-	-	-	-	-	1,908,537,970

Particulars	Administered: Outcome 1		Administered: Outcome 2		Administered: Outcome 3		Non-operating				Total $
	SPPs	New	SPPs	New	SPPs	New	Equity	Loans	Previous years' outputs	Admin assets and liabilities
Year ended 30 June 2003	$	$	$	$	$	$	$	$	$	$	$
Balance carried from previous year	-	-	-	-	-	-	-	-	-	-	-
Total annual appropriation	15,547,000	-	1,420,570,000	-	532,034,000	-	68,000	-	-	-	1,968,219,000
Adjustments and annotations to appropriations	42,716	-	249	-	-	-	-	-	-	-	42,965
Transfers to/from other agencies (FMA s32)	-	-	-	-	-	-	-	-	-	-	-
Administered appropriation lapsed	(234,631)	-	(45,022,216)	-	(10,229,606)	-	-	-	-	-	(55,486,453)
Available for payments	15,355,085	-	1,375,548,033	-	521,804,394	-	68,000	-	-	-	1,912,775,512
Payments made during the year	(15,319,197)	-	(1,375,548,033)	-	(511,656,835)	-	(68,000)	-	-	-	(1,902,592,065)
Appropriations credited to special accounts	-	-	-	-	-	-	-	-	-	-	-
Balance carried to the next year	35,888	-	-	-	10,147,559	-	-	-	-	-	10,183,447
Represented by:
Cash	35,888	-	-	-	10,147,559	-	-	-	-	-	10,183,447
*Total*	35,888	-	-	-	10,147,559	-	-	-	-	-	10,183,447

*Legislation: Social Security Act*	2004	2003
*Legislation: Social Security Act*	Outcome 1
	$	$
Purpose: to enable the payment of income support payments All transactions under this Act are recognised as administered items.
Budget estimate	2,669,954,000	2,867,817,000
Payments made	2,811,766,507	2,871,552,000

*Legislation: Childcare Rebate Act 1993*	2004	2003
*Legislation: Childcare Rebate Act 1993*	Outcome 1
	$	$
Purpose: to enable the provision of a rebate relating to the provision of child care for dependant children of registered families All transactions under this Act are recognised as administered items.
Budget estimate	-	-
Payments made	2,524	20,000

*Legislation: Child Support (Registration and Collection) Act 1988*	2004	2003
	Outcome 1
	$	$
Purpose: to enable payments to be made to cover shortfalls in the Child Support Trust Account All transactions under this Act are recognised as administered items.
Budget estimate	90,765,000	71,595,000
Payments made	87,833,315	81,601,000

*Legislation: A New Tax System (Family Assistance) (Administration) Act 1999*	2004	2003
	Outcome 1
	$	$
Purpose: to enable the payment of family assistance to support families All transactions under this Act are recognised as administered items.
Budget estimate	13,070,817,000	13,043,302,000
Payments made	14,750,757,246	12,502,453,000

*Legislation: A New Tax System (Bonuses for Older Australians) Act 1999*	2004	2003
	Outcome 3
	$	$
Purpose: to enable special one-off payments to pensioners and self-funded retirees to protect the value of their savings and retirement income after the implementation of the GST Tax Reform package All transactions under this Act are recognised as administered items.
Budget estimate	-	-
Payments made	181,645	426,000

*Legislation: State Grants (Housing) Act 1971*	2004	2003
*Legislation: State Grants (Housing) Act 1971*	Outcome 2
	$	$
Purpose: To provide to states and territories grants for the purposes of housing All transactions under this Act are recognised as administered items.
Budget estimate	-	-
Payments made	-	-

*Totals for unlimited special appropriations*	2004	2003
Budget estimate	57,003,087,000	55,512,300,000
Payments made	59,337,030,880	54,726,363,040

Child Support Trust Account (Administered)	2004 $	2003 $
Legal Authority: Section 73 Child Support Act 1988 Appropriation: Financial Management and Accountability Act 1997: s21 Purpose: for the receipt of maintenance payments and the making of regular and timely payments to custodial parents
Balance carried from previous year	28,424,833	30,497,000
Appropriation Act (No. 2) 2003-2004	-	84,399,570
Other revenue for reporting period	755,153,574	573,943,655
Available for payments	783,578,407	688,840,225
Payments made to suppliers	(754,835,440)	(660,415,392)
*Balance carried to next year*	28,742,967	28,424,833
Represented by:
Cash	28,742,967	28,424,833
*Total*	28,742,967	28,424,833

Commonwealth State Disability Agreement Reserve (Administered)	2004 $	2003 $
Legal Authority: Section 20 of the Financial Management and Accountability Act 1997 Purpose: for expenditure on projects which relate to the Commonwealth/State Disability research and development agenda
Balance carried from previous year	415,628	775,886
Other revenue for reporting period	780,380	400,000
Available for payments	1,196,008	1,175,886
Payments made to suppliers	(173,000)	(760,258)
*Balance carried to next year*	1,023,008	415,628
Represented by:
Cash	1,023,008	415,628
*Total*	1,023,008	415,628

Capital Replacement and Upgrade Program Trust Account (Administered)	2004 $	2003 $
Legal Authority: Please refer to Note 1 Section 1.20 for details Purpose: to receive and hold money arising from the sale of Commonwealth funded childcare centres until such time as that money may be reinvested into the building of a new childcare centre or another project funded under the capital replacement and upgrade
Balance carried from previous year	449,266	449,266
Available for payments	449,266	449,266
Payments returned to the OPA	(449,266)	-
*Balance carried to next year*	-	449,266
Represented by:
Cash	-	426,266
GST receivable from the OPA	-	23,000
*Total*	-	449,266

Victorian Outside School Care Official Trust Account (Administered)	2004 $	2003 $
Legal Authority: Please refer to Note 1 Section 1.20 for details Purpose: the receipt of monies contributed by the Victorian State Government for the administration of outside school hours care
Balance carried from previous year	5,752,931	4,412,633
Other revenue for reporting period	-	1,340,298
Available for payments	5,752,931	5,752,931
Payments made to OPA	(5,752,931)	-
*Balance carried to next year*	-	5,752,931
Represented by:
Cash	-	5,773,931
GST payable to the OPA	-	(21,000)
*Total*	-	5,752,931

*Legislation: Appropriations (Supplementary Measures) Act (No.1) 1999*	2004	2003
	Outcome 2 $	Outcome 2 $
Purpose: To provide Supported Accommodation Assistance (Administered)
Balance carried from previous period	-	-
Appropriation for reporting period	15,000,000	15,000,000
Available for payments	15,000,000	15,000,000
Appropriation lapsed	(15,000,000)	(15,000,000)
Payments made
Balance carried to the next period	-	-

Represented by:
Cash	-	-
Total	-	-

Social Security - Services for Other Government and Non-Government Bodies (Administered)	2004 $	2003 $
Legal Authority: Section 20 of the Financial Management and Accountability Act 1997 Purpose: for services relating to specific Government and Non-Government bodies
Balance carried from previous year	372,895	402,895
Appropriation Act (No. 2) 2003–04	-	-
Other revenue for reporting period	813,525	-
Available for payments	1,186,420	402,895
Payments made to suppliers	(804,812)	(30,000)
*Balance carried to next year*	381,608	372,895
Represented by:
Cash	381,608	372,895
*Total*	381,608	372,895

National Childcare Strategy Trust Account - Western Australia (Administered)	2004 $	2003 $
Legal Authority: Section 20 of the Financial Management and Accountability Act 1997 Purpose: to receive from the State of WA and to pay out to approved services in WA monies which are the contribution of the State of WA to the establishment and operating costs of the National Childcare Strategy places in WA
Balance carried from previous year	-	80,000
Available for payments	-	80,000
Payments made to suppliers	-	(80,000)
*Balance carried to next year*	-	-
Represented by:
Cash	-	-
*Total*	-	-

National Childcare Strategy Trust Account - Northern Territory (Administered)	2004 $	2003 $
Legal Authority: Section 20 of the Financial Management and Accountability Act 1997 Purpose: to receive from the NT and to pay out to approved services in NT monies which are the contribution of the NT to the establishment and operating costs of the National Childcare Strategy places in NT
Balance carried from previous year	-	1,000
Available for payments	-	1,000
Payments made to suppliers	-	(1,000)
*Balance carried to next year*	-	-
Represented by:
Cash	-	-
*Total*	-	-

National Childcare Strategy Trust Account - Tasmania (Administered)	2004 $	2003 $
Legal Authority: Section 20 of the Financial Management and Accountability Act 1997 Purpose: to receive from Tasmania and to pay out to approved services in Tasmania monies which are the contribution of the State of Tasmania to the establishment and operating costs of the National Childcare Strategy places in Tasmania
Balance carried from previous year	-	13,000
Available for payments	-	13,000
Payments made to suppliers	-	(13,000)
*Balance carried to next year*	-	-
Represented by:
Cash	-	-
*Total*	-	-

National Childcare Strategy Trust Account - Victoria (Administered)	2004 $	2003 $
Legal Authority: Section 20 of the Financial Management and Accountability Act 1997 Purpose: to receive from Victoria and to pay out to approved services in Victoria monies which are the contribution of the State of Victoria to the establishment and operating costs of the National Childcare Strategy places in Victoria
Balance carried from previous year	-	45,000
Available for payments	-	45,000
Payments made to suppliers	-	(45,000)
*Balance carried to next year*	-	-
Represented by:
Cash	-	-
*Total*	-	-

National Childcare Strategy Trust Account - Australian Capital Territory (Administered)	2004 $	2003 $
Legal Authority: Section 20 of the Financial Management and Accountability Act 1997 Purpose: to receive from the ACT and to pay out to approved services in the ACT monies which are the contribution of the ACT to the establishment and operating costs of the National Childcare Strategy places in the ACT
Balance carried from previous year	-	144,000
Available for payments	-	144,000
Payments made to suppliers	-	(144,000)
*Balance carried to next year*	-	-
Represented by:
Cash	-	-
*Total*	-	-

Supported Accommodation Assistance Program R&D Special Account (Administered)	2004 $	2003 $
Legal Authority: Section 20 of the Financial Management and Accountability Act 1997 Purpose: the receipt of monies for the National Data Collection, national evaluations, national committees and research projects under FaCS' Supported Accommodation Assistance Program
Balance carried from previous year	1,872,478	1,451,553
Other revenue for reporting period	2,300,000	2,300,000
Available for payments	4,172,478	3,751,553
Payments made to suppliers	(2,963,848)	(1,879,075)
*Balance carried to next year*	1,208,630	1,872,478
Represented by:
Cash	1,208,630	1,803,478
GST receivable from the OPA	-	69,000
*Total*	1,208,630	1,872,478

National Youth Affairs Research Scheme (Administered)	2004 $	2003 $
Legal Authority: Section 20 of the Financial Management and Accountability Act 1997 Purpose: for the receipt of monies from State Governments to meet expenditure in respect of the National Youth Affairs Research Scheme This account was reclassified from Departmental to Administered during 2003–04.
Balance carried from previous year	889,670	207,684
Other revenue for reporting period	240,000	704,713
Available for payments	1,129,670	912,397
Previous year adjustments	(260,132)	-
Payments made to suppliers	(409,723)	(22,727)
*Balance carried to next year*	459,815	889,670
Represented by:
Cash	459,815	889,670
*Total*	459,815	889,670

National Childcare Strategy Trust Account - New South Wales (Administered)	2004 $	2003 $
Legal Authority: Section 20 of the Financial Management and Accountability Act 1997 Purpose: to receive from New South Wales and to pay out to approved services in New South Wales monies which are the contribution of the State of New South Wales to the establishment and operating costs of the National Childcare Strategy places in New South Wales
Balance carried from previous year	-	85,000
Available for payments	-	85,000
Payments made to suppliers	-	(85,000)
*Balance carried to next year*	-	-
Represented by:
Cash	-	-
*Total*	-	-

Part 4: Financial Statements – HTML version

Notes to and forming part of the Financial Statements

Note 27: Appropriations

Note 27C: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund - Special Appropriations (Unlimited Amount)

Note 27E: Special Accounts