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Note 25: Appropriations

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Note 25A. Annual Appropriations (’Recoverable GST exclusive’)

Annual Appropriations
2013 Appropriation Act FMA Act Total appropriation $’000 Appropriations applied in 2013 (current and prior years) $’000  
Annual Appropriation $’000 Appropriation reduced(a) $’000 AFM(b) $’000 Section 30 $’000 Section 31 $’000 Section 32 $’000 Variance(d) $’000
DEPARTMENTAL                  
Ordinary annual services 299,856 (464) - - 8,539 - 307,931 (316,555) (8,624)
Other services                  
Equity 7,296 - - -   - 7,296 (7,373) (77)
Loans - - - -   - - - -
Total departmental 307,152 (464) - - 8,539 - 315,227 (323,928) (8,701)
ADMINISTERED                  
Ordinary annual services                  
Administered items 86,238 (13,292) - -   - 72,946 (67,775) 5,171
Payments to CAC Act Bodies 39,398 (45) - -   - 39,353 (39,353) -
Other services                  
States, ACT, NT and Local government - - - -   - - - -
New administered outcomes - - - -   - - - -
Administered assets and liabilities - - - -   - - - -
Payments to CAC Act Bodies 11,125 - - -   - 11,125 (11,125) -
Total administered 136,761 (13,337) - -   - 123,424 (118,253) 5,171

Notes

(a) Appropriations reduced under Appropriation Acts (No. 1,3&5) 2012-13: sections 10,11,12 and 15 and under Appropriation Acts (No. 2,4&6) 2012-13: sections 12,13,14 and 17. Departmental appropriations do not lapse at the end of the financial year. However, the responsible Minister may decide that part or all of a departmental appropriation is not required and request the Finance Minister to reduce that appropriation. The reduction in the appropriation is effected by the Finance Minister’s determination and is disallowable by Parliament. In 2013, there was a reduction in departmental appropriation of $464,000.

As with Departmental appropriations, the responsible Minister may decide that part or all of an administered appropriation is not required and request that the Finance Minister reduce that appropriation. For administered appropriations reduced under section 11 of Appropriation Acts (No. 1,3&5) 2012-13 and section 12 of Appropriation Acts (No. 2,4&6) 2012-13, the appropriation is taken to be reduced to the required amount specified in Table F of this note once the annual report is tabled in Parliament. All administered appropriations may be adjusted by a Finance Minister’s determination, which is disallowable by Parliament. The amount of the reduction under Appropriation Acts (No. 1,3&5) was $13,292,000.

(b) Advance to the Finance Minister (AFM) . Appropriation Acts (No. 1,3&5) 2012-13: section 13 and Appropriation Acts (No. 2,4&6) 2012-13: section 15.

(c) In 2013, there were no adjustments that met the recognition criteria of a formal addition or reduction in revenue (in accordance with FMO Division 101) but at law, the appropriation had not been amended before the end of the reporting period.

(d) The variance of $8,624,000 for departmental annual services predominately reflects timing differences associated with the payment of suppliers and receipts from debtors. The variance for administered annual services of $5,171,000 predominately reflects timing differences associated with the payment of beneficiaries and suppliers.

(e) The following agencies spent money from the CRF on behalf of DVA: Department of Human Services.

Notes to and forming part of the financial statements

Note 25A. Annual Appropriations (’Recoverable GST exclusive’) (continued)

Annual Appropriations
2012 Appropriation Act FMA Act Total appropriation $’000 Appropriation applied in 2012 (current and prior years) $’000 Variance(d) $’000
Annual Appropriation $’000 Appropriations reduced(a) $’000 AFM(b) $’000 Section 30 $’000 Section 31 $’000 Section 32 $’000
DEPARTMENTAL                  
Ordinary annual services 310,207 - - - 8,927 - 319,134 (350,078) (30,944)
Other services                  
Equity 11,669 - - -   - 11,669 (19,554) (7,885)
Loans - - - -   - - - -
Total departmental 321,876 - - - 8,927 - 330,803 (369,632) (38,829)
ADMINISTERED                  
Ordinary annual services                  
Administered items 84,417 (12,362) - -   - 72,055 (66,543) 5,512
Payments to CAC Act Bodies 40,418 - - -   - 40,418 (40,418) -
Other services                  
States, ACT, NT and Local government - - - -   - - - -
New administered outcomes - - - -   - - - -
Administered assets and liabilities - - - -   - - - -
Payments to CAC Act Bodies 7,736 - - -   - 7,736 (7,736) -
Total administered 132,571 (12,362) - -   - 120,209 (114,697) 5,512

Notes;

(a) Appropriations reduced under Appropriation Acts (No. 1,3&5) 2011-12: sections 10,11,12 and 15 and under Appropriation Acts (No. 2,4&6) 2011-12: sections 12,13,14 and 17. Departmental appropriations do not lapse at the end of the financial year. However, the responsible Minister may decide that part or all of a departmental appropriation is not required and request the Finance Minister to reduce that appropriation. The reduction in the appropriation is effected by the Finance Minister’s determination and is disallowable by Parliament. In 2012, there was no reduction in departmental and non-operating departmental appropriations.

As with Departmental appropriations, the responsible Minister may decide that part or all of an administered appropriation is not required and request that the Finance Minister reduce that appropriation. For administered appropriations reduced under section 11 of Appropriation Acts (No. 1,3&5) 2011-12 and section 12 of Appropriation Acts (No. 2,4&6) 2011-12, the appropriation is taken to be reduced to the required amount specified in Table F of this note once the annual report is tabled in Parliament. All administered appropriations may be adjusted by a Finance Minister’s determination, which is disallowable by Parliament. The amount of the reduction under Appropriation Acts (No. 1,3&5) was $12,362,000.

(b) Advance to the Finance Minister (AFM) . Appropriation Acts (No. 1,3&5) 2011-12: section 13 and Appropriation Acts (No. 2,4&6) 2011-12: section 15.

(c) In 2012, there were no adjustments that met the recognition criteria of a formal addition or reduction in revenue (in accordance with FMO Division 101) but at law, the appropriation had not been amended before the end of the reporting period.

(d) The variance of $30,944,000 for departmental annual services predominately reflects timing differences associated with the payment of suppliers and receipts from debtors. The variance of $7,885,000 for departmental equity represents additional expenditure on capital projects in 2011-12 which takes into account prior period equity. The variance of $5,512,000 for administered ordinary services predominately reflects timing differences associated with the payment of beneficiaries and suppliers

(e) The following agencies spent money from the CRF on behalf of DVA: Department of Human Services.

Notes to and forming part of the financial statements

Note 25B. Departmental and Administered Capital Budgets (’Recoverable GST exclusive’)

Capital Budget Appropriations
  2013 Capital Budget Appropriations Capital budget Appropriations applied in 2013 (current and prior years) Variance $’000
  Appropriation Act FMA Act        
  Annual Capital Budget $’000 Appropriations reduced(b) $’000 Section 32 $’000 Total Capital Budget Appropriations $’000 Payments for non-financial assets(c) $’000 Payments for other purposes $’000 Total payments $’000
DEPARTMENTALOrdinary annual servicesCapital Budgets(a) 14,154 - - 14,154 (14,154) - (14,154) -
ADMINISTEREDOrdinary annual servicesCapital Budgets(a) - - - - - - - -

Notes:

(a) 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. For more information on ordinary annual services appropriation, please see Table A: Annual appropriations.

(b) Appropriations reduced under Appropriation Acts (No. 1, 3 & 5) 2012-13: sections 10,11,12 and 15 or via a determination by the Finance Minister.

(c) Payments made on non-financial assets include purchase of assets, expenditure on assets which has been capitalised, costs incurred to make good an asset to its original condition, and the capital repayment component of finance

Notes to and forming part of the financial statements

Note 25B. Departmental and Administered Capital Budgets (’Recoverable GST exclusive’) (continued)

Departmental and Administered Capital Budgets
  2012 Capital Budget Appropriations Capital budget Appropriations applied in 2012 (current and prior years)
  Appropriation Act FMA Act          
  Annual Capital Budget $’000 Appropriations reduced(b) $’000 Section 32 $’000 Total Capital Budget Appropriations $’000 Payments for non-financial assets(c) $’000 Payments for other purposes $’000 Total payments $’000 Variance $’000
DEPARTMENTAL
Ordinary annual services
Capital Budgets(a)
13,794 - - 13,794 (13,794) - (13,794) -
ADMINISTERED
Ordinary annual services
Capital Budgets(a)
- - - - - - - -

Notes to and forming part of the financial statements

Note 25C. Unspent Annual Appropriations (’Recoverable GST exclusive’)

Authority 2013
$’000
2012
$’000
DEPARTMENTAL    
Appropriation Act (No. 1) 2011-12* - 21,562
Appropriation Act (No. 2) 2011-12 - -
Appropriation Act (No. 3) 2011-12 - 5,070
Appropriation Act (No. 4) 2011-12 - 77
Appropriation Act (No. 1) 2012-13* 18,008 -
Appropriation Act (No. 2) 2012-13 - -
Appropriation Act (No. 3) 2012-13 - -
Appropriation Act (No. 4) 2012-13 - -
Total 18,008 26,709
ADMINISTERED    
Appropriation Act (No. 1) 2011-12 - 15,047
Appropriation Act (No. 3) 2011-12 - 2,827
Appropriation Act (No. 1) 2012-13 16,020 -
Appropriation Act (No. 3) 2012-13 45 -
Total 16,065 17,874

*Departmental: Appropriation Act (No. 1) 2012-13 includes closing cash balance of $4,778,000. Appropriation Act (No.1) 2011-12 includes closing cash balances of $2,851,000.

Notes to and forming part of the financial statements

Note 25D. Special Appropriations (’Recoverable GST exclusive’)

Special Appropriations
        Appropriation applied
Authority Type Purpose 2013
$’000
2012
$’000
Veterans’ Entitlements Act 1986, s.199, Administered Unlimited
Amount
Provide for the payment of pensions and other benefits to, and to provide medical and other treatment for, veterans and other persons. 11,456,114 11,400,911
Papua New Guinea (Members of the Forces Benefits) Act 1957, s.84A, Administered Unlimited
Amount
To make special provision for the granting of pensions and other benefits to certain indigenous inhabitants of PNG who served in the Defence Force during the war. 56 71
Defence Service Homes Act 1918, s.41, Administered Unlimited
Amount
Provision of assistance to members of the Defence Force and certain other persons to acquire homes. 2,148 2,683
Safety, Rehabilitation and Compensation Act 1988, s.160, Administered Unlimited
Amount
Provide for payment of pensions and other treatment for serving and former Defence Force members and dependants. 165,958 169,016
Military Rehabilitation and Compensation Act 2004, s.423, Administered Unlimited
Amount
Provide for the payment of pensions and other benefits to, and to provide medical and other treatment for serving and former Defence Force members 176,361 116,667
Australian Participants in British Nuclear Tests (Treatment) Act 2006, s.49, Administered Unlimited
Amount
Treatment for Australian participants in British nuclear tests. 641 78
Investment of public money: Financial Management and Accountability Act 1997 s.20, Departmental and Administered FMA Act
Section 39
Investing in an authorised investment. Administered Appropriations - Military Death Claims investments of $2.0m. Departmental Appropriations - DSHIS investments of $6.0m. Prior year investments redeemed in current year: DSHIS investments $9.3m; Military Death Claims investments $2.0m. 8,020 16,100
Compensation (Japanese Internment) Act 2001, s.5, Administered Limited
Amount
To provide for compensation payments in respect of certain persons interned by Japanese military forces. 25 100
Social Security and Veterans’ Entitlements Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007, Administered Unlimited
Amount
To provide for compensation payments in respect of certain World War 2 internments. - -
Veterans’ Entitlements (Clarke Review) Act 2004, Administered Unlimited
Amount
To provide compensation payments in respect of veterans interned by North Korean military forces. - -
Total     11,809,323 11,705,626

Notes to and forming part of the financial statements

Note 25E. Disclosure by agent in relation to Annual and Special Appropriations (’Recoverable GST exclusive’)

Disclosure by agent in relation to Annual and Special Appropriations
2013 Department of Families, Housing, Community Services and Indigenous Affairs Department of Defence
  $’000 $’000
Total receipts 59,940 77,814
Total payments (56,962) (78,178)
2012 Department of Families, Housing, Community Services and Indigenous Affairs Department of Defence
  $’000 $’000
Total receipts 61,263 81,270
Total payments (58,558) (81,010)

DVA has a relationship with Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA) whereby DVA makes payments on behalf of FaHCSIA in relation to FaHCSIA pensions.

DVA was granted authority by the Department of Defence to make payments under Defence (Home Loans Assistance) Act 1990 and Defence Home Ownership Assistance Scheme Act 2008.

Notes to and forming part of the financial statements

Note 25F. Reduction in Administered Items (’Recoverable GST exclusive’)

Reduction in Administered Items
2013 Amount required3 - by Appropriation Act Total amount required3 Total amount appropriated3 Total reduction3
Ordinary Annual Services Act (No.1) Act (No.3) Act (No. 5)      
Outcome 1 36,231,831.00 - - 36,231,831.00 38,182,000.00 1,950,169.00
Outcome 2 5,115,029.00 - - 5,115,029.00 6,957,000.00 1,841,971.00
Outcome 3 31,598,940.00 - - 31,598,940.00 41,099,000.00 9,500,060.00
Other services Act (No.2) Act (No.4) Act (No. 6)      
Specific payments to States, ACT, NT and            
Local government            
Outcome 1 - - - - - -
Outcome 2 - - - - - -
Outcome 3 - - - - - -
New administered outcomes            
Outcome 1 - - - - - -
Outcome 2 - - - - - -
Outcome 3 - - - - - -

Notes:

1. Numbers in this section are disclosed to the cent.

2. Administered items for 2013 were reduced to these amounts when these financial statements were tabled in Parliament as part of DVA’s 2013 annual report. This reduction is effective in 2014, but the amounts are reflected in Table A in the 2013 financial statements in the column ’Appropriations reduced’ as they are adjustments to 2013 appropriations.

3.Amount required as per Appropriation Act (Act 1 s. 11; Act 2 s. 12).

4. Total amount appropriated in 2013.

5. Total reduction effective in 2014.

Notes to and forming part of the financial statements

Note 25F. Reduction in Administered Items (’Recoverable GST exclusive’) (continued)

Reduction in Administered Items
2012 Amount required3 - by Appropriation Act Total amount required3 Total amount appropriated4 Total reduction5
Ordinary Annual Services Act (No.1) Act (No.3) Act (No. 5)      
Outcome 1 36,434,645.37 1,774,300.37 - 38,208,945.74 41,503,000.00 3,294,054.26
Outcome 2 5,625,386.94 - - 5,625,386.94 9,638,000.00 4,012,613.06
Outcome 3 27,748,919.55 471,765.54 - 28,220,685.09 33,276,000.00 5,055,314.91
Other services Act (No.2) Act (No.4) Act (No. 6)      
Specific payments to States, ACT, NT
and
           
Local government            
Outcome 1 - - - - - -
Outcome 2 - - - - - -
Outcome 3 - - - - - -
New administered outcomes            
Outcome 1 - - - - - -
Outcome 2 - - - - - -
Outcome 3 - - - - - -

Notes:

1. Numbers in this section are disclosed to the cent.

2. Administered items for 2012 were reduced to these amounts when these financial statements were tabled in Parliament as part of DVA’s 2012 annual report. This reduction is effective in 2013, but the amounts are reflected in Table A in the 2012 financial statements in the column ’Appropriations reduced’ as they are adjustments to 2012 appropriations.

3. Amount required as per Appropriation Act (Act 1 s. 11; Act 2 s. 12).

4. Total amount appropriated in 2012.

5. Total reduction effective in 2013.

Notes to and forming part of the financial statements

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