Note 25: Appropriations
Table A1: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund for Ordinary Annual Services Appropriations
| Particulars | Administered expenses |
Departmental outputs |
Total |
|||||||
|---|---|---|---|---|---|---|---|---|---|---|
Outcome 1 |
Outcome 2 |
Outcome 3 |
||||||||
2010 $ |
2009 $ |
2010 $ |
2009 $ |
2010 $ |
2009 $ |
2010 $ |
2009 $ |
2010 $ |
2009 $ |
|
| Balance brought forward from previous period (Appropriation Acts) | 19,363,626 | 12,881,660 | 99,210 | 116,526 | 359,396 | 105,298 | 271,241,102 | 234,915,755 | 291,063,334 | 248,019,239 |
| Adjustment to appropriations (prior years)2 | (401,835) | (10,720,343) | - | - | (60,461) | (66,746) | 803,000 | 340,704 | (10,787,089) | |
| Adjusted balance carried forward from previous period | 18,961,791 | 2,161,317 | 99,210 | 116,526 | 298,935 | 38,552 | 272,044,102 | 234,915,755 | 291,404,038 | 237,232,150 |
| Appropriation Act: | ||||||||||
| Appropriation Act (No. 1, 3&5) 2009-2010 as passed | 399,896,000 | 305,284,000 | 750,000 | 500,000 | - | 39,363,956 | 953,647,000 | 839,311,000 | 1,354,293,000 | 1,184,458,956 |
| Appropriations reduced (Appropriation Act sections 9, 10, 11&12)3 | (16,785,758) | - | (13,660) | - | - | - | (35,052,940) | - | (51,852,358) | - |
| Advance to the Finance Minister (Appropriation Act section 13) | - | - | - | - | - | 24,474,244 | - | - | - | 24,474,244 |
| Comcover receipts (Appropriation Act No.1 s16) | - | - | - | - | - | - | 109,466 | 164,178 | 109,466 | 164,178 |
| FMA Act: | ||||||||||
| Repayments to the Commonwealth (FMA Act section 30) | 40,372 | 423,715 | 36,974 | 33,294 | - | 267,150 | 104,878,979 | 94,952,748 | 104,956,325 | 95,676,907 |
| *Appropriations to take account of recoverable GST (FMA Act section 30A) 1 | 4,550,323 | - | - | - | - | 2,221,899 | 27,017,628 | 25,833,763 | 31,567,951 | 28,055,662 |
| Relevant agency receipts (FMA Act s 31) | 96,227,022 | 72,216,457 | 96,227,022 | 72,216,457 | ||||||
| Transfer of agency functions (FMA Act s 32) | - | - | - | - | - | - | - | - | - | - |
| Total appropriation available for payments | 406,662,728 | 307,869,032 | 872,524 | 649,820 | 298,935 | 66,365,801 | 1,418,871,257 | 1,267,393,901 | 1,826,705,444 | 1,642,278,554 |
| Cash payments made during the year (GST inclusive) | 284,768,319 | 288,505,406 | 301,712 | 550,610 | 293,887 | 25,740,205 | 1,012,216,629 | 996,152,799 | 1,297,580,547 | 1,310,949,020 |
| Appropriations credited to special accounts (GST exclusive) | 31,000,000 | - | - | - | - | 40,266,200 | - | - | 31,000,000 | 40,266,200 |
| Balance of authority to draw cash from the Consolidated Revenue Fund for ordinary annual services appropriations and as represented by: | 90,894,409 | 19,363,626 | 570,812 | 99,210 | 5,048 | 359,396 | 406,654,628 | 271,241,102 | 498,124,897 | 291,063,334 |
| Cash at bank and on hand | - | - | - | - | - | - | 46,335,137 | 39,669,414 | 46,335,137 | 39,669,414 |
| *Departmental appropriations receivable | 315,219,799 | 253,723,952 | 315,219,799 | 253,723,952 | ||||||
| *Undrawn, unlapsed administered appropriations | 90,827,127 | 18,961,791 | 570,812 | 99,210 | 5,048 | 211,885 | 91,402,987 | 19,272,886 | ||
| *Net GST payable from ATO | 67,282 | - | - | - | 87,050 | 3,158,668 | 2,457,170 | 3,225,950 | 2,544,220 | |
| Refunds credited from prior years under s 30 but not available under FMO104.55P | - | 401,835 | - | - | - | 60,461 | - | 462,296 | ||
| Amounts related to 2006-07 foreign exchange gain to be lapsed by s 10 determination in next financial year | 7,825,656 | 12,941,712 | 7,825,656 | 12,941,712 | ||||||
| Adjustments under s 101.13 of the Finance Minister's Orders not reflected above | - | - | - | - | - | - | 34,115,368 | (37,551,146) | 34,115,368 | (37,551,146) |
| Total as at 30 June | 90,894,409 | 19,363,626 | 570,812 | 99,210 | 5,048 | 359,396 | 406,654,628 | 271,241,102 | 498,124,897 | 291,063,334 |
1. The amounts in this line item are calculated on an accrual basis to the extent that an expense may have been incurred during 2009-10 that includes GST but has not been paid by year end.
2. The Finance Minister may determine amounts of administered or departmental appropriations to be lapsed, having regard to expenses incurred.
3. The responsible
Minister may request that the Finance Minister reduce appropriation as necessary. The
reduction in the appropriation is effected by the Finance Minister's
determination and is disallowable by Parliament. In 2009-10, the department
had 4 determinations to reduce administered and departmental items:
- the Finance Minister, through 'Determination to Reduce Appropriations
Upon Request (No. 1 of 2009-2010)', determined a reduction in departmental
outputs appropriations under Subsection 9(1) of Appropriation
Act (No 3) 2006-07 was: $803,000;
- the Finance Minister, through 'Determination to Reduce Appropriations
Upon Request (No. 2 of 2009-2010)', determined a reduction in departmental
outputs appropriations under Subsection 10(2) of Appropriation
Act (No 3) 2008-09 was: $5,116,056;
- the Finance Minister, through 'Determination to Reduce Appropriations
Upon Request (No. 11 of 2009-2010)', determined a reduction in departmental
outputs appropriations under Subsection 10(2) of Appropriation
Act (No 1) 2009-10 was: $29,133,884.13;
- the Finance Minister, through the 'Determination to Reduce Administered
Appropriations (No.1 2009-10)', determined a reduction to administered
appropriations under Subsection 11(2)(b) of Appropriation
Act (No. 1) 2008-2009, Appropriation
Act (No. 3) 2008-2009 and Appropriation Act (No. 5) 2008-2009 to
the amount of $16,785,758.37 in Outcome 1 and $13,660.00 in Outcome 2.
* These items are recognised on an accrual basis.
Table A2: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund for Ordinary Annual Services Appropriations (Reduction in Administered Items)
| Particulars | Administered
expenses |
Total |
||||||
|---|---|---|---|---|---|---|---|---|
Outcome 1 |
Outcome 2 |
Outcome 3 |
||||||
2010 $ |
2009 $ |
2010 $ |
2009 $ |
2010 $ |
2009 $ |
2010 $ |
2009 $ |
|
| Reduction in administered items | ||||||||
| Total administered items appropriated 2009-2010 | 399,896,000.00 | 305,284,000.00 | 750,000.00 | 500,000.00 | 0.00 | 63,838,200.00 | 400,646,000.00 | 369,622,200.00 |
| Less administered items required by the agency as per Appropriation Act s111: | ||||||||
| Appropriation Act (No. 1) 2009-2010 | 315,751,152.00 | 272,037,589.85 | 248,495.00 | 486,340.00 | 0.00 | 58,046,244.00 | 315,999,647.00 | 330,570,173.85 |
| Appropriation Act (No. 3) 2009-2010 | 0.00 | 4,462,360.00 | 0.00 | 0.00 | 0.00 | 5,791,956.00 | 0.00 | 10,254,316.00 |
| Appropriation Act (No. 5) 2009-2010 | 0.00 | 11,998,291.78 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 11,998,291.78 |
| Total administered items required by the agency as represented by: | ||||||||
| Spent | 310,600,064.00 | 287,853,399.63 | 229,899.00 | 458,755.00 | 0.00 | 63,631,363.00 | 310,829,963.00 | 351,943,517.63 |
| Retention | 5,151,088.00 | 644,842.00 | 18,596.00 | 27,585.00 | 0.00 | 206,837.00 | 5,169,684.00 | 879,264.00 |
| Total reduction in administered items - effective 2010-11 | 84,144,848.00 | 16,785,758.37 | 501,505.00 | 13,660.00 | 0.00 | 0.00 | 84,646,353.00 | 16,799,418.37 |
1. Administered items for 2009-10 were reduced to these amounts when these financial statements were tabled in the Parliament as part of DFAT's 2009-10 annual report. This reduction is effective in 2010-11 and the amounts in the Total Reduction row will be reflected in Table A1 in the 2010-11 financial statements in the row 'Appropriations reduced (Appropriation Act sections 10, 11 & 12)'.
Table B1: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund for Other than Ordinary Annual Services Appropriations
| Particulars | Administered |
Non – operating |
Total |
|||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Outcome 1 |
Outcome 2 |
|||||||||||||||||||
SPPs |
NAE |
SPPs |
NAE |
Payments
to CAC Act bodies |
Equity |
Loans |
Previous
years' outputs |
Admin
assets and liabilities |
||||||||||||
2010 $ |
2009 $ |
2010 $ |
2009 $ |
2010 $ |
2009 $ |
2010 $ |
2009 $ |
2010 $ |
2009 $ |
2010 $ |
2009 $ |
2010 $ |
2009 $ |
2010 $ |
2009 $ |
2010 $ |
2009 $ |
2010 $ |
2009 $ |
|
| Balance brought forward from previous period (Appropriation Acts) | - | - | - | - | - | - | - | - | - | - | 54,013,000 | 61,402,660 | - | - | - | 11,100,000 | - | - | 54,013,000 | 72,502,660 |
| Correction of prior year error in disclosure | - | - | - | - | - | - | - | - | - | - | - | (22,368,000) | - | - | - | 22,368,000 | - | - | - | - |
| Appropriation Act: | ||||||||||||||||||||
| Appropriation Act (No. 2, 4&6) 2009-2010 as passed | - | - | - | - | - | - | - | - | - | - | 65,285,000 | 36,441,000 | - | - | 42,127,000 | 10,588,000 | 75,000,000 | - | 182,412,000 | 47,029,000 |
| - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
| Appropriations reduced (Appropriation Act sections12, 13&14) | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Advance to the Finance Minister (Appropriation Act section 15) | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| FMA Act: | ||||||||||||||||||||
| Repayments to the Commonwealth (FMA Act section 30) | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| *Appropriations to take account of recoverable GST (FMA Act section 30A)1 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Transfer of agency functions (FMA Act s 32) | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total appropriations available for payments | - | - | - | - | - | - | - | - | - | - | 119,298,000 | 75,475,660 | - | - | 42,127,000 | 44,056,000 | 75,000,000 | - | 236,425,000 | 119,531,660 |
| Cash payments made during the year (GST inclusive) | - | - | - | - | - | - | - | - | - | - | 22,291,000 | 21,462,660 | - | - | 39,557,000 | 44,056,000 | - | - | 61,848,000 | 65,518,660 |
| Appropriations credited to special accounts (GST exclusive) | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Balance of authority to draw cash from the consolidated revenue fund for other than ordinary annual services appropriations and as represented by: | - | - | - | - | - | - | - | - | - | - | 97,007,000 | 54,013,000 | - | - | 2,570,000 | - | 75,000,000 | - | 174,577,000 | 54,013,000 |
| Cash at bank and on hand | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| *Departmental appropriation receivable | 98,550,000 | 61,835,000 | - | - | 2,570,000 | - | 101,120,000 | 61,835,000 | ||||||||||||
| *Undrawn, unlapsed administered appropriations | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 75,000,000 | - | 75,000,000 | - |
| *Net GST payable (to)/from ATO | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | ||
| *Adjustments under s101.13 of the Finance Minister's Orders not reflected above | - | - | - | - | - | - | - | - | - | - | (1,543,000) | (7,822,000) | - | - | - | - | - | - | (1,543,000) | (7,822,000) |
| Total as at 30 June | - | - | - | - | - | - | - | - | - | - | 97,007,000 | 54,013,000 | - | - | 2,570,000 | - | 75,000,000 | - | 174,577,000 | 54,013,000 |
1. The amounts in this line item are calculated on an accrual basis to the extent that an expense may have been incurred that includes GST but has not been paid by year end.
Table C: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund - Special Appropriations (Unlimited Amount)
| Export Finance and Insurance Corporation (EFIC) Act 1991 - section 54(10) (Administered) |
2010 |
2009 |
|---|---|---|
Outcome 1 |
||
$ |
$ |
|
| Cash payments made during the year | - | - |
| Appropriations credited to Special Accounts | - | - |
| Repayments to the Commonwealth (net) (FMA Act section 30) | - | - |
| Total charged to appropriation | - | - |
| Estimated actual | - | - |
As the responsible portfolio agency, the Department has disclosed the above Special Appropriation. Payments by the Commonwealth to EFIC against this special appropriation are made out of the Consolidated Revenue Fund.
|
||
| Financial Management
and Accountability Act 1997 - section 28(2) (Administered) |
2010 |
2009 |
Outcome 2 |
||
$ |
$ |
|
| Purpose: for the repayment of passport and consular fees required or
permitted by law. All transactions under this Act are recognised as Administered items. |
||
| Cash payments made during the year | 767,096 | 583,964 |
| Appropriations credited to Special Accounts | - | - |
| Repayments to the Commonwealth (net) (FMA Act section 30) | - | - |
| Total charged to appropriation | 767,096 | 583,964 |
| Estimated actual | 650,000 | 700,000 |