2011-2012

Explanatory Tables and Budgeted Financial Statements

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Section 3: Explanatory Tables and Budgeted Financial Statements

3.1 Explanatory Tables

Estimates of special account flows

Special accounts provide a means to set aside and record amounts used for specified purposes. Table 3.1.1 shows the expected additions (receipts) and reductions (payments) for each account used by the department. The corresponding table in the 2011-12 PB Statements is Table 3.1.2.

Table 3.1.1: Estimates of special account flows

	Outcome	Opening balance 2011-12 2010-11 $'000	Appropriation receipts 2011-12 2010-11 $'000	Other receipts 2011-12 2010-11 $'000	Payments 2011-12 2010-11 $'000	Closing balance 2011-12 2010-11 $'000
Australian Childhood Immunisation Register (A)	1	6,052	4,595	3,745	8,340	6,052
		3,445	6,799	5,006	9,198	6,052
Health and Hospitals Fund Heath Portfolio (A)	10			1,500,008	1,500,008
				688,039	688,039
Human Pituitary Hormones (A)	14	3,303			150	3,153
		3,434			131	3,303
National Industrial Chemicals Notification and Assessment Scheme (D)	1	5,826	427	9,520	10,252	5,521
		7,184	301	9,329	10,988	5,826
Office of Gene Technology Regulator (D)	1	6,248	8,026	370	8,396	6,248
		6,131	8,017	368	8,268	6,248
Other Trust Moneys (S)1	1	31		2,212	2,243
Safety and Quality in Healthcare (A)1,2	10	4,444			4,444
		91	5,500	5,412	10,959	4,444
Services for Other Entities and Trust Moneys (S)	1	39,107	13,598	15,525	55,797	12,433
				39,107		39,107
Services for Other Governments and Non Departmental Bodies (S)	various	33,739	12,768	16,746	63,253
Sport and Recreation (A)3	15	507		85	592
Therapeutic Goods Administration (D)	1	46,154	2,322	121,250	123,512	46,214
		44,715	1,680	106,753	106,994	46,154
Total Special Accounts 2011-12 Estimate		111,134	28,968	1,650,418	1,710,899	79,621
Total Special Accounts 2010-11 actual		103,677	35,065	873,057	900,665	111,134

(A) = Administered;
(D) = Departmental;
(S) = Special Public Money.
1 - These special accounts have been repealed.
2 - The operations previously conducted through this special account are now part of the Australian Commission on Safety and Quality in Health Care.
3 - The Sport and Recreation special account was transferred to the Department of Prime Minister and Cabinet as a result of the revised Administrative Arrangement Orders of 14 September 2010.

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3.2 Budgeted Financial Statements

Departmental

The departmental budgeted financial statements include the Department of Health and Ageing, the Therapeutic Goods Administration (TGA), the Office of Gene Technology Regulator (OGTR), and the National Industrial Chemicals Notification and Assessments Scheme (NICNAS).

Comprehensive Income Statement

The department is anticipating a break-even position net of unfunded depreciation for the current, budget and forward years.

New measures are listed in Table 1.2, and other variations since Budget 2011-12 are provided for in the variation tables for each outcome.

Variations primarily comprise of additional funding due to new decisions and the transfers from administered to departmental funding for two Budget 2010-11 measures - National Health and Hospitals Network Activity Based Funding and the transition of the Housing and Community Care (HACC) program to the Commonwealth.

Revenues from external sources primarily relate to the cost recovery operations of TGA, Health Core and NICNAS.

Under the Net Cash Resourcing framework, depreciation and amortisation expenses ceased to be funded from 2010-11 and have been replaced with the Departmental Capital Budget.

Balance Sheet

Changes to estimates for infrastructure, plant and equipment, and computer software largely relate to a number of approved movement of funds transfers into the outyears ($8.0m). In addition, there has been a funding transfer from capital to appropriation revenues relating to the Budget 2010-11 National Health and Hospitals Network measure, Activity Based Funding. The capital expenditure profile has also been revised.

Apart from the balance flow-on effects of the 2010-11 actuals into the outyears, other assets and liabilities are anticipated to remain relatively stable across the forward estimates period.

Cash Flow

Cash flows are consistent with projected income and expense, capital injections from Government and investments in property, plant and equipment.

Table 3.2.1: Budgeted departmental Comprehensive Income Statement (Showing Net Cost of Services)

	Actual 2010-11 $'000	Revised budget 2011-12 $'000	Forward estimate 2012-13 $'000	Forward estimate 2013-14 $'000	Forward estimate 2014-15 $'000
Expenses
Employee benefits	526,584	553,870	503,756	489,726	486,007
Supplier	214,348	200,907	190,638	194,500	196,019
Depreciation and amortisation	21,050	26,303	46,785	56,256	56,276
Write-down and impairment of assets	374	-	-	-	-
Total expenses	762,356	781,080	741,179	740,482	738,302
Less: Own-source income
Revenue
Sale of goods and rendering of services	135,722	138,236	142,389	146,422	150,353
Interest	-	-	2,700	2,700	2,800
Other revenue	9,078	148	153	158	163
Total revenue	144,800	138,384	145,242	149,280	153,316
Gains
Sale of assets	-	-	-	-	-
Other gains	820	841	846	851	856
Total gains	820	841	846	851	856
Total own-source income	145,620	139,225	146,088	150,131	154,172
Net cost of (contribution by) services	616,736	641,855	595,091	590,351	584,130
Revenue from Government	600,183	618,958	551,870	537,821	531,715
Surplus (Deficit)	(16,553)	(22,897)	(43,221)	(52,530)	(52,415)
Surplus (Deficit) attributable to the Australian Government	(16,553)	(22,897)	(43,221)	(52,530)	(52,415)
Other Comprehensive Income
Changes in asset revaluation reserves	-	-	-	-	-
Total other comprehensive income	-	-	-	-	-
Total comprehensive income attributable to the Australian Government	(16,553)	(22,897)	(43,221)	(52,530)	(52,415)
Note: Reconciliation of comprehensive income attributable to the agency
Total comprehensive income (loss) attributable to the Australian Government	(16,553)	(22,897)	(43,221)	(52,530)	(52,415)
plus non-appropriated expenses depreciation and amortisation expenses	17,967	22,897	43,221	52,530	52,415
Total comprehensive income (loss) attributable to the agency	1,414	-	-	-	-

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Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)

	Actual 2010-11 $'000	Revised budget 2011-12 $'000	Forward estimate 2012-13 $'000	Forward estimate 2013-14 $'000	Forward estimate 2014-15 $'000
Assets
Financial assets
Cash and cash equivalents	5,627	5,986	5,986	5,986	5,986
Receivables	306,051	188,743	183,625	188,801	195,551
Total financial assets	311,678	194,729	189,611	194,787	201,537
Non-financial assets
Land and buildings	83,353	82,326	86,291	81,846	76,880
Infrastructure, plant and equipment	7,600	57,456	60,195	41,987	22,198
Inventories	326	326	326	326	326
Intangibles	52,227	124,097	127,982	113,241	101,999
Other	6,680	6,898	6,680	6,680	6,680
Total non-financial assets	150,186	271,103	281,474	244,080	208,083
Total assets	461,864	465,832	471,085	438,867	409,620
Liabilities
Payables
Suppliers	53,295	52,992	52,944	52,962	52,962
Other payables	68,347	64,382	62,068	60,671	59,395
Total payables	121,642	117,374	115,012	113,633	112,357
Provisions
Employees	124,827	127,898	128,629	133,019	137,695
Other provisions	16,415	22,246	28,041	33,852	39,663
Total provisions	141,242	150,144	156,670	166,871	177,358
Total liabilities	262,884	267,518	271,682	280,504	289,715
Net Assets	198,980	198,314	199,403	158,363	119,905
Equity
Contributed equity	180,168	202,399	246,709	258,199	272,156
Reserves	11,538	11,538	11,538	11,538	11,538
Retained surpluses or accumulated deficits	7,274	(15,623)	(58,844)	(111,374)	(163,789)
Total equity	198,980	198,314	199,403	158,363	119,905

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Table 3.2.3: Departmental statement of changes in equity — summary of movement (Budget year 2011-12)

	Retained earnings $'000	Asset revaluation reserve $'000	Other reserves $'000	Contributed equity/ capital $'000	Total equity $'000
Opening balance as at 1 July 2011
Balance carried forward from previous period	7,274	11,538	-	180,168	198,980
Net operating result	(22,897)	-	-	-	(22,897)
Appropriation (equity injection)	-	-	-	12,289	12,289
Capital budget - Bill 1 (DCB)	-	-	-	9,942	9,942
Estimated closing balance as at 30 June 2012	(15,623)	11,538	-	202,399	198,314

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Table 3.2.4: Budgeted departmental statement of cash flows (as at 30 June)

	Actual 2010-11 $'000	Revised Budget 2011-12 $'000	Forward estimate 2012-13 $'000	Forward estimate 2013-14 $'000	Forward estimate 2014-15 $'000
Operating Activities
Cash received
Goods and services	153,460	139,655	143,667	147,305	149,678
Appropriations	675,531	797,958	606,697	580,711	572,563
Interest	-	-	2,700	2,700	2,800
Net GST received	23,522	26,194	24,126	24,805	23,163
Other cash received	20,746	3,743	3,228	3,535	3,596
Total cash received	873,259	967,550	780,418	759,056	751,800
Cash used
Employees	521,503	554,157	506,025	488,336	484,331
Suppliers	267,818	198,957	186,216	189,594	191,061
Net GST paid	-	26,194	24,126	24,805	23,163
Cash to the Official Public Account	53,835	63,112	50,987	48,949	46,923
Total cash used	843,156	842,420	767,354	751,684	745,478
Net cash from (or used by) operating activities	30,103	125,130	13,064	7,372	6,322
Investing Activities
Cash received	-
Sale of property, plant and equipment	56	-	-	-	-
Total cash received	56	-	-	-	-
Cash used
Purchase of property, plant and equipment	39,759	147,002	57,374	18,862	20,279
Total cash used	39,759	147,002	57,374	18,862	20,279
Net cash from (or used by) investing activities	(39,703)	(147,002)	(57,374)	(18,862)	(20,279)
Financing Activities
Cash received
Appropriations - contributed equity	12,599	22,231	44,310	11,490	13,957
Total cash received	12,599	22,231	44,310	11,490	13,957
Net cash from (or used by) financing activities	12,599	22,231	44,310	11,490	13,957
Net increase (or decrease) in cash held	2,999	359	-	-	-
Cash and cash equivalents at the beginning of the reporting period	2,628	5,627	5,986	5,986	5,986
Cash and cash equivalents at the end of the reporting period	5,627	5,986	5,986	5,986	5,986

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Table 3.2.5: Capital Budget Statement — Departmental

	Actual 2010-11 $'000	Revised Budget 2011-12 $'000	Forward estimate 2012-13 $'000	Forward estimate 2013-14 $'000	Forward estimate 2014-15 $'000
Capital Appropriations
Capital budget - Bill 1 (DCB)	7,640	9,942	8,000	3,620	8,591
Equity injections - Bill 2	100,311	12,289	36,310	7,870	5,366
Total capital appropriations	107,951	22,231	44,310	11,490	13,957
Total new capital appropriations represented by:
Purchase of non-financial assets	39,889	22,231	44,310	11,490	13,957
Other	68,062	-	-	-	-
Total items	107,951	22,231	44,310	11,490	13,957
Purchase of non-financial assets
Funded by capital appropriations	10,672	120,716	42,863	8,061	5,525
Funded by capital appropriation - DCB1	1,099	15,486	7,996	3,611	8,575
Funded internally from Departmental resources	28,118	10,800	6,515	7,190	6,179
Total acquisitions of non-financial assets	39,889	147,002	57,374	18,862	20,279
Reconciliation of cash used to acquire assets to asset movement table
Total purchases	39,889	147,002	57,374	18,862	20,279
Total cash used to acquire assets	39,889	147,002	57,374	18,862	20,279

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Table 3.2.6: Statement of Asset Movements (2011-12)

	Buildings $'000	Property plant & equipment $'000	Intangibles $'000	Total $'000
As at 1 July 2011
Gross book value	106,039	13,762	116,089	235,890
Accumulated depreciation/amortisation and impairment	22,686	6,162	63,862	92,710
Opening net book balance	83,353	7,600	52,227	143,180
Capital asset additions
Estimated expenditure on new or replacement assets
By purchase	7,405	58,124	81,473	147,002
Sub-total	7,405	58,124	81,473	147,002
Other movements
Depreciation/amortisation expense	8,432	8,268	9,603	26,303
As at 30 June 2012
Gross book value	113,444	71,886	197,562	382,892
Accumulated depreciation/amortisation and impairment	31,118	14,430	73,465	119,013
Closing net book balance	82,326	57,456	124,097	263,879

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Schedule of administered activity

Income Statement

Revenue forecasts have remained stable from the 2011-12 Budget estimates.

The 2011-12 expense forecast has a net increase of $1,525 million to $49,321 million from the 2011-12 Budget estimates(refer Table 3.2.7 Schedule of budgeted income and expenses administered on behalf of the government).

The increase in estimated expenses is predominately due to updated estimates for special appropriations and Health and Hospital Fund Special Account expenditure. The resource summaries for each outcome provides for variances between Budget and revised estimates by program and appropriation source.

Schedule of budgeted assets and liabilities

The schedule of budgeted assets and liabilities has been updated to include the 2010-11 actuals.

Table 3.2.7: Schedule of budgeted income and expenses administered on behalf of government (for the period ended 30 June)

	Actual 2010-11 $'000	Budget estimate 2011-12 $'000	Forward estimate 2012-13 $'000	Forward estimate 2013-14 $'000	Forward estimate 2014-15 $'000
Income administered on behalf of government
Revenue
Taxation
Other taxes, fees and fines	15,374	27,736	27,736	27,736	27,736
Total taxation	15,374	27,736	27,736	27,736	27,736
Non-taxation
Interest	4,777	34,187	39,343	37,644	37,644
Other sources of non-taxation revenues	1,285,494	2,438,229	1,679,979	1,635,873	1,601,764
Total non-taxation	1,290,271	2,472,416	1,719,322	1,673,517	1,639,408
Total revenues administered on behalf of Government	1,305,645	2,500,152	1,747,058	1,701,253	1,667,144
Total income administered on behalf of Government	1,305,645	2,500,152	1,747,058	1,701,253	1,667,144
Expenses administered on behalf of government
Suppliers	323,193	212,337	199,985	205,387	199,985
Grants	4,760,306	7,258,349	7,748,997	8,008,183	8,316,253
Subsidies	7,986,660	8,910,596	9,274,830	9,849,230	10,538,685
Personal benefits	30,975,437	32,667,846	32,714,919	34,596,848	36,700,363
Write down and impairment of assets	162,413	139,725	3,791	27,918	27,918
CAC Act body payment item	157,004	36,544	35,704	35,651	35,909
Other expenses	356,157	95,844	-	-	-
Total expenses administered on behalf of Government	44,721,170	49,321,241	49,978,226	52,723,217	55,819,113

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Table 3.2.8: Schedule of budgeted assets and liabilities administered on behalf of government (as at 30 June)

	Actual 2010-11 $'000	Budget estimate 2011-12 $'000	Forward estimate 2012-13 $'000	Forward estimate 2013-14 $'000	Forward estimate 2014-15 $'000
Assets administered on behalf of government
Financial assets
Cash and cash equivalents	163,361	163,361	163,361	163,361	163,361
Receivables	243,442	285,715	474,824	597,434	622,344
Investments	289,044	289,044	289,044	289,044	289,044
Total financial assets	695,847	738,120	927,229	1,049,839	1,074,749
Non-financial assets
Land and Buildings	22,125	22,125	22,125	22,125	22,125
Inventories	226,893	91,168	104,312	76,929	49,546
Total non-financial assets	249,018	113,293	126,437	99,054	[71,671
Total assets administered on behalf of Government	944,865	851,413	1,053,666	1,148,893	1,146,420
Liabilities administered on behalf of government
Payables
Suppliers	11,430	11,430	11,430	11,430	11,430
Subsidies	437,649	436,364	435,078	433,792	432,506
Personal benefits payable	1,911,283	1,952,214	1,959,870	2,026,556	2,115,513
Grants	490,629	365,898	404,209	435,430	468,802
Total payables	2,850,991	2,765,906	2,810,587	2,907,208	3,028,251
Total liabilities administered on behalf of Government	2,850,991	2,765,906	2,810,587	2,907,208	3,028,251

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Table 3.2.9: Schedule of budgeted administered cash flows (for the period ended 30 June)

	Actual 2010-11 $'000	Budget estimate 2011-12 $'000	Forward estimate 2012-13 $'000	Forward estimate 2013-14 $'000	Forward estimate 2014-15 $'000
Operating activities
Cash received
Interest	1,704	10,758	15,215	14,865	14,865
Taxes	17,099	27,736	27,736	27,736	27,736
Net GST received	333,524	341,303	337,119	316,728	316,728
Other	1,230,705	2,411,197	1,670,993	1,634,010	1,602,601
Total cash received	1,583,032	2,790,994	2,051,063	1,993,339	1,961,930
Cash used
Grant payments	4,707,619	5,988,090	7,072,121	7,438,833	7,810,258
Subsidies paid	7,965,875	8,911,882	9,276,116	9,850,516	10,539,971
Personal benefits	30,996,684	32,661,661	32,708,146	34,531,290	36,612,634
Suppliers	690,062	218,693	216,385	205,387	199,985
Cash to the Official Public Account	-	978,486	1,068,281	1,148,839	1,206,952
CAC Act payment item	157,004	36,544	35,704	35,651	35,909
Net GST paid	-	338,412	337,119	316,728	316,728
Other	346,319	1,291,818	647,250	541,401	473,179
Total cash used	44,863,563	50,425,586	51,361,122	54,068,645	57,195,616
Net cash from (or used by) operating activities	(43,280,531)	(47,634,592)	(49,310,059)	(52,075,306)	(55,233,686)
Investing activities
Cash received
Repayment of advances	2,629	28,406	32,000	34,532	34,532
Total cash received	2,629	28,406	32,000	34,532	34,532
Cash used
Advances made	23,855	116,063	187,995	132,500	37,500
Other	3,086	-	-	-	-
Total cash used	26,941	116,063	187,995	132,500	37,500
Net cash from (or used by) investing activities	(24,312)	(87,657)	(155,995)	(97,968)	(2,968)
Financing activities
Cash received
Administered GST Appropriations	334,314	341,303	337,119	316,728	316,728
Total cash received	334,314	341,303	337,119	316,728	316,728
Cash used
Return of GST	328,972	341,303	337,119	316,728	316,728
Total cash used	328,972	341,303	337,119	316,728	316,728
Net cash from (or used by) financing activities	5,342	-	-	-	-
Net increase (or decrease) in cash held	(43,299,501)	(47,722,249)	(49,466,054)	(52,173,274)	(55,236,654)
Cash at beginning of the reporting period	201,340	163,361	163,361	163,361	163,361
Cash from Official Public Account for:
- appropriations	43,798,383	47,718,249	49,449,119	52,172,739	55,236,119
- capital injections	27,873	4,000	16,935	535	535
Cash to the Official Public Account for:
- other	564,734	-	-	-	-
Cash at end of reporting period	163,361	163,361	163,361	163,361	163,361

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Table 3.2.10: Schedule of Administered Capital Budget

	Actual 2010-11 $'000	Budget estimate 2011-12 $'000	Forward estimate 2012-13 $'000	Forward estimate 2013-14 $'000	Forward estimate 2014-15 $'000
Capital appropriations
Administered assets	27,873	535	535	535	535
Total loans	-	-	-	-	-
Special appropriations	-	-	-	-	-
Total capital appropriations	27,873	535	535	535	535
Total new capital appropriations represented by:
Purchase of non-financial assets	27,873	535	535	535	535
Other	-	-	-	-	-
Total items	27,873	535	535	535	535
Acquisition of non-financial assets
Funded by capital appropriations	27,873	4,000	16,935	535	535
Total acquisition of non-financial assets	27,873	4,000	16,935	535	535

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Table 3.2.11: Statement of Administered Asset Movements (2011-12)

	Land $'000	Buildings $'000	Property plant & equipment $'000	Other non-financial assets $'000	Total $'000
As at 1 July 2011
Gross book value	1,760	20,365	-	226,893	249,018
Accumulated depreciation/amortisation and impairment	-	-	-	-	-
Opening net book balance	1,760	20,365	-	226,893	249,018
Capital asset additions
Estimated expenditure on new or replacement assets
By purchase or internally developed	-	-	-	4,000	4,000
Acquisition of entities or operations (including restructuring)	-	-	-	-	-
Sub-total	-	-	-	4,000	4,000
Other movements
Depreciation/amortisation expense	-	-	-	-	-
Disposals1	-	-	-	-	-
Writedowns	-	-	-	(139,725)	(139,725)
As at 30 June 2012
Gross book value	1,760	20,365	-	91,168	113,293
Accumulated depreciation/amortisation and impairment	-	-	-	-	-
Closing net book balance	1,760	20,365	-	91,168	113,293

1 - Only the appropriate classifications of asset categories are required (available in the FMOs/PRIMA?)

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