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Note 5. Funding

This section identifies DVA's funding structure.

Note 5.1. Appropriations

Note 5.1A: Annual Appropriations ('Recoverable GST exclusive')

Annual Appropriations for 2017
  Annual appropriation1 Adjustments to appropriation2 Total appropriation Appropriation applied in 2017
(current and prior years)
Variance3
  $'000 $'000 $'000 $'000 $'000
Departmental          
Ordinary annual services 306,494 7,222 313,716 (303,321) 10,395
Capital Budgets4 13,282 - 13,282 (10,566) 2,716
Other services          
    Equity 19,562 - 19,562 (12,740) 6,822
Total departmental 339,338 7,222 346,560 (326,627) 19,933
Administered          
Ordinary annual services          
    Administered items 108,653 - 108,653 (79,131) 29,522
    Payments to Australian War Memorial 42,720 - 42,720 (42,720) -
Other services          
    Payments to Australian War Memorial 7,154 - 7,154 (7,154) -
Total administered 158,527 - 158,527 (129,005) 29,522
  1. In accordance with Section 51 of the Public Governance, Performance and Accountability Act 2013 (PGPA Act), the access to the following funds is to be permanently withheld.
    1. In 2015–16, $0.211 million funds were quarantined from the Administered Appropriations Act 3 as a result of the Movement of Funds process. They were related to the War Graves and Commemorations program.
    2. In 2016–17, $1.117 million funds were quarantined from the Administered Appropriations Act 1 as a result of the Movement of Funds process. They were related to the War Graves and Commemorations program.
  2. The adjustments to appropriation of $7.222 million were related to the PGPA Act Section 74 receipts for 2016–17.
  3. The variance of the ordinary annual services predominately reflects timing differences associated with the payment of beneficiaries and suppliers. The variance of the Departmental Capital Budgets and Equity is due to the timing of investment activities.
  4. Departmental and Administered Capital Budgets are appropriated through Appropriation Acts (No.1,3,5) and Supply Act (No.1). They form part of ordinary annual services, and are not separately identified in the Appropriation Acts.

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Annual Appropriations for 2016
  Annual appropriation1 Adjustments to appropriation2 Total appropriation Appropriation applied in 2016
(current and prior years)
Variance3
  $'000 $'000 $'000 $'000 $'000
Departmental          
Ordinary annual services 303,097 8,627 311,724 (302,115) 9,609
Capital Budgets4 13,317 - 13,317 (8,007) 5,310
Other services          
    Equity 1,189 - 1,189 (1,189) -
Total departmental 317,603 8,627 326,230 (311,311) 14,919
Administered          
Ordinary annual services          
    Administered items 88,663 - 88,663 (71,988) 16,675
    Payments to Australian War Memorial 44,073 - 44,073 (42,473) 1,600
Other services          
    Administered assets and liabilities - - - (2,117) (2,117)
    Payments to Australian War Memorial 7,472 - 7,472 (7,472) -
Total administered 140,208 - 140,208 (124,050) 16,158
  1. In accordance with Section 51 of the Public Governance, Performance and Accountability Act 2013 (PGPA Act), the access to the following funds is to be permanently withheld.
    1. In 2014–15, $0.704 million funds were quarantined from the Departmental Appropriations Act 2 as a result of the Movement of Funds process in relation to the Information Technology Infrastructure program.
    2. In 2014–15, $1.507 million funds were quarantined from the Administered Appropriations Act 1 as a result of the Movement of Funds process. They were mostly related to the Veterans' Disability Support program. In 2015–16, $4.113 million funds were quarantined from the Administered Appropriations Act 1 as a result of the Movement of Funds process. They were related to the War Graves and Commemorations program.
    3. In 2014–15, $4.520 million funds were quarantined from the Administered Appropriations Act 1 and $0.869 million funds were quarantined from the Administered Appropriations Act 3. They were all related to the return of unspent appropriations.
  2. The adjustments to appropriation of $8.627 million were related to the PGPA Act Section 74 receipts for 2015–16.
  3. The variance of the ordinary annual services predominately reflects timing differences associated with the payment of beneficiaries and suppliers. The variance of the Departmental Capital Budgets is due to the timing of investment activities.
  4. 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.

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Note 5.1B: Unspent Annual Appropriations ('Recoverable GST exclusive')
  2017 2016
  $'000 $'000
Departmental    
Appropriation Act (No. 1) 2015–161 - 11,201
Appropriation Act (No. 1) 2015–16 (DCB) - 7,472
Appropriation Act (No. 3) 2015–16 - 11,159
Appropriation Act (No. 1) 2016–171 31,305 -
Appropriation Act (No. 1) 2016–17 (DCB) 4,654 -
Appropriation Act (No. 2) 2016–17 6,555 -
Appropriation Act (No. 3) 2016–17 153 -
Appropriation Act (No. 4) 2016–17 267 -
Supply Act (No. 1) 2016–17 (DCB) 5,534 -
Total departmental 48,468 29,832
Administered    
Appropriation Act (No. 2) 2014–15 179 179
Appropriation Act (No. 1) 2015–16 2,149 2,465
Appropriation Act (No. 3) 2015–16 362 1,036
Appropriation Act (No. 1) 2016–17 9,077 -
Appropriation Act (No. 3) 2016–17 4,972 -
Total administered 16,739 3,680

1 Departmental: Appropriation Act (No. 1) 2016–17 includes closing cash balance of $6,413,000. Appropriation Act (No.1) 2015–16 includes closing cash balances of $7,711,000.

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Note 5.1C: Special Appropriations ('Recoverable GST exclusive')

Authority Appropriation applied
2017 2016
$'000 $'000
Veterans' Entitlements Act 1986, s.199, Administered 9,912,957 10,445,571
Papua New Guinea (Members of the Forces Benefits) Act 1957, s.84A, Administered 11 36
Defence Service Homes Act 1918, s.41, Administered 837 1,078
Safety, Rehabilitation and Compensation Act 1988, s.160, Administered 181,823 158,887
Military Rehabilitation and Compensation Act 2004, s.423, Administered 449,694 380,268
Australian Participants in British Nuclear Tests (Treatment) Act 2006, s.49, Administered 371 345
Compensation (Japanese Internment) Act 2001, s.5, Administered - 25
Investment of public money: Public Governance, Performance and Accountability Act 2013, s.58, Departmental and Administered 11,547 11,476
Total 10,557,240 10,997,686

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Note 5.1D: Disclosure by Agent in Relation to Annual and Special Appropriations ('Recoverable GST exclusive')

  Department of Social Services Department of Defence
2017 $'000 $'000
Total receipts 51,081 73,721
Total payments (50,999) (73,506)

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  Department of Social Services Department of Defence
2016 $'000 $'000
Total receipts 53,365 74,899
Total payments (53,363) (74,633)

DVA is authorised by the Department of Social Services (DSS) to make payments on behalf of DSS in relation to DSS pensions.

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

Payments are made from appropriations administered by other agencies. The related revenue, expense, assets, liabilities and cash flows are disclosed in the financial statements of the relevant government agency which is responsible for the outcomes to which the items relate.

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Note 5.2. Special Accounts

Note 5.2A: Special Accounts ('Recoverable GST exclusive')
  Australians at War Special Account (Special Public Money)1 Military Death Claim Compensation Special Account (Special Public Money)2 Defence Service Homes Insurance Account (Departmental)3 Services for Other Entities and Trust Moneys Special Account—Department of Veterans' Affairs4 Anzac Centenary Public Fund Special Account5
  2017 2016 2017 2016 2017 2016 2017 2016 2017 2016
$'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000
Balance brought forward from previous period 289 265 165 145 2,171 2,412 216 218 9,399 10,955
Increases                    
Royalties received 6 24 - - - - - - - -
Realised investments - - 1,590 1,730 6,563 6,344 - - - -
Premiums received - - 35 44 42,762 42,143 - - - -
Other receipts - - 26 48 4,697 6,731 73 147 12,137 22,594
Total increases 6 24 1,651 1,822 54,022 55,218 73 147 12,137 22,594
Available for payments 295 289 1,816 1,967 56,193 57,630 289 365 21,536 33,549
Decreases                    
Departmental                    
Claim payments - - - - (28,392) (29,988) - - - -
Reinsurance premiums paid - - - - (7,055) (7,441) - - - -
Other payments - - - - (8,027) (8,064) - - - -
Total departmental - - - - (43,474) (45,493) - - - -
Special Public Money                    
Payments made for ad-hoc requests - - (5) (3) - - - - - -
Payments made to beneficiaries on attaining 18 years of age - - (262) (289) - - - - - -
PGPA Act section 58 investments - - (1,470) (1,510) (10,077) (9,966) - - - -
Other payments made (295) - - - - - (119) (149) (670) (24,150)
Total special public money (295) - (1,737) (1,802) (10,077) (9,966) (119) (149) (670) (24,150)
Total decreases (295) - (1,737) (1,802) (53,551) (55,459) (119) (149) (670) (24,150)
Total balance carried to the next period - 289 79 165 2,642 2,171 170 216 20,866 9,399
Balance represented by:                    
Cash held in entity bank accounts - 289 79 165 2,642 2,171 170 216 - -
Cash held in the Official Public Account - - - - - - - - 20,866 9,399
Total balance carried to the next period - 289 79 165 2,642 2,171 170 216 20,866 9,399
  1. Appropriation: Public Governance, Performance and Accountability Act 2013, s. 78
    Establishing Instrument: Financial Management and Accountability Determination 2006/72
    Purpose:For promoting 'Australians at War' documentary and educate the community about Australia's wartime heritage.
    This account is non-interest bearing.
    This account closed on 1 April 2017.
     
  2. Appropriation: Public Governance, Performance and Accountability Act 2013, s. 78
    Establishing Instrument: Financial Management and Accountability Determination 2005/07
    Purpose: Administration of Death Claim Compensation amounts on behalf of dependants of a Defence Force member after the member's death.
    This account is non-interest bearing.|
     
  3. Appropriation: Public Governance, Performance and Accountability Act 2013, s. 80
    Establishing Instrument: Defence Service Homes Act 1918, s. 40
    Purpose: To make all payments by the Commonwealth in connection with its activities as insurer under Defence Service Homes Act 1918, s. 40.
     
  4. Appropriation: Public Governance, Performance and Accountability Act 2013, s. 78
    Establishing Instrument: Financial Management and Accountability (Establishment of SOETM Special Account—DVA) Determination 2012/10
    Purpose: To receive donations from veterans and others for the purposes of maintaining and improving OAWG facilities as either specified by the donor or for other general purposes.
    This account is non-interest bearing and was established on 26 June 2012 by the Financial Management and Accountability (Establishment of SOETM Special Account—DVA) Determination 2012/10.
     
  5. Appropriation: Public Governance, Performance and Accountability Act 2013, s. 78
    Establishing Instrument: Financial Management and Accountability (Anzac Centenary Public Fund Special Account) Determination 2013/02
    Purpose:To receive gifts or contributions of money to provide funding for events, projects, initiatives and activities relating to the Anzac Centenary.
    This account is non-interest bearing.

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Note 5.3. Contribution Account

The Contribution account contains moneys on behalf of the Repatriation Commission under section 200 of the Veterans' Entitlements Act 1986.

Contribution Account
  2017 2016
  $'000 $'000
Establishing Instrument—Veterans' Entitlements Act 1986
Purpose: To record and retain balances of monies received as contributions under section 200 of the Veterans' Entitlements Act 1986.
Opening balance 194 215
Receipts 2 3
Other payments (70) (24)
Closing balance 126 194
Represented by:    
Cash 126 194
Total 126 194
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