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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 2018
  Annual
appropriation1
Adjustments to
appropriation2
Total
appropriation
Appropriation applied
in 2018 (current and
prior years)
Variance3
  $'000 $'000 $'000 $'000 $'000
  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 2016–17, $0.419 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. In 2016–17, $0.250 million funds were quarantined from the Administered Appropriations Act 3 as a result of the Movement of Funds process. They were related to the Military Rehabilitation and Compensation Acts – Income Support and Compensation program.
    3. In 2016–17, $1 million funds were quarantined from the Administered Appropriations Act 3 as a result of the Movement of Funds process. They were related to the Veterans' Counselling and Other Health Services program.
  2. The adjustments to appropriation of $6.330 million were related to the PGPA Act Section 74 receipts for 2017–18.
  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). They form part of ordinary annual services, and are not separately identified in the Appropriation Acts.
Departmental          
Ordinary annual services 368,346 6,330 374,676 (346,379) 28,297
Capital Budgets4 13,634 13,634 (13,469) 165
Other services          
    Equity 12,526 12,526 (13,068) (542)
Total departmental 394,506 6,330 400,836 (372,916) 27,920
Administered          
Ordinary annual services          
    Administered items 119,821 119,821 (103,496) 16,325
    Payments to Australian War Memorial 53,040 53,040 (53,040)
Other services          
    Payments to Australian War Memorial 8,980 8,980 (8,980)
Total administered 181,841 181,841 (165,516) 16,325

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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          
    Administered assets and liabilities
    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 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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Note 5.1B: Unspent Annual Appropriations ('Recoverable GST exclusive')
  2018 2017
  $'000 $'000
1.   Departmental: Appropriation Act (No. 1) 2017–18 includes closing cash balance of $7,974,000. Appropriation Act (No.1) 2016–17 includes closing cash balance of $6,413,000.
Departmental    
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
Appropriation Act (No. 1) 2017–181 59,319
Appropriation Act (No. 1) 2017–18 (DCB) 10,353
Appropriation Act (No. 2) 2017–18 3,090
Appropriation Act (No. 3) 2017–18 1,997
Appropriation Act (No. 4) 2017–18 3,190
Total departmental 77,949 48,468
Administered    
Appropriation Act (No. 2) 2014–15 179
Appropriation Act (No. 1) 2015–16 2,149 2,149
Appropriation Act (No. 3) 2015–16 151 362
Appropriation Act (No. 1) 2016–17 6,484 9,077
Appropriation Act (No. 3) 2016–17 4,971 4,972
Appropriation Act (No. 1) 2017–18 11,961
Appropriation Act (No. 3) 2017–18 5,841
Total administered 31,557 16,739

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Note 5.1C: Special Appropriations ('Recoverable GST exclusive')
  Appropriation applied
  2018 2017
Authority $'000 $'000
1.   The appropriation applied was disclosed on a net basis in the 2016-17 DSHIS financial statements.
Veterans' Entitlements Act 1986, s.199, Administered 9,437,007 9,912,957
Papua New Guinea (Members of the Forces Benefits) Act 1957, s.84A, Administered 27 11
Defence Service Homes Act 1918, s.41, Administered 635 837
Safety, Rehabilitation and Compensation (Defence-related Claims) Act 1988, s.160, Administered 205,838 181,823
Military Rehabilitation and Compensation Act 2004, s.423, Administered 728,744 449,694
Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006, s.49, Administered 6,831 371
Compensation (Japanese Internment) Act 2001, s.13, Administered 25
Public Governance, Performance and Accountability Act 2013, s.77, Administered 100
Investment of public money: Public Governance, Performance and Accountability Act 2013, s.58, Departmental and Administered 27,592 37,5761
Total 10,406,799 10,583,269

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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
2018 $'000 $'000
Total receipts 47,965 79,888
Total payments (47,997) (79,851)
 
  Department of
Social Services
Department of
Defence
2017 $'000 $'000
Total receipts 51,081 73,721
Total payments (50,999) (73,506)

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
  2018 2017 2018 2017 2018 2017 2018 2017 2017 2017
$'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000
  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: PGPA Act (Military Death Claim Compensation Special Account 2015 - Establishment) Determination 2015/08
    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.
Balance brought forward from previous period 289 79 165 2,642 2,171 170 216 20,866 9,399
Increases                    
Royalties received 6
Realised investments 1,660 1,590 24,364 32,592
Premiums received 22 35 42,941 42,762
Other receipts 79 26 6,746 4,697 87 73 9,837 12,137
Total increases 6 1,761 1,651 74,051 80,051 87 73 9,837 12,137
Available for payments 295 1,840 1,816 76,693 82,222 257 289 30,703 21,536
Decreases                    
Departmental                    
Claim payments (30,779) (28,392)
Reinsurance premiums paid (6,889) (7,055)
Other payments (9,335) (8,027)
Total departmental (47,003) (43,474)
Relevant Money                    
Payments made for ad-hoc requests (5)
Payments made to beneficiaries on attaining 18 years of age (628) (262)
PGPA Act section 58 investments (1,100) (1,470) (26,492) (36,106)
Other payments made (295) (60) (119) (14,350) (670)
Total relevant public money (295) (1,728) (1,737) (26,492) (36,106) (60) (119) (14,350) (670)
Total decreases (295) (1,728) (1,737) (73,495) (79,580) (60) (119) (14,350) (670)
Total balance carried to the next period 112 79 3,198 2,642 197 170 16,353 20,866
Balance represented by:                    
Cash held in entity bank accounts 112 79 197 170
Cash held in the Official Public Account 3,198 2,642 16,353 20,866
Total balance carried to the next period 112 79 3,198 2,642 197 170 16,353 20,866

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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 2018 2017
  $'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 126 194
Receipts 9 2
Other payments (70)
Closing balance 135 126
Represented by:    
Cash 135 126
Total 135 126
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