Australian Public Service Commission
Notes to and forming part of the financial statements

for the year ended 30 June 2005

Note 19: Appropriations

19a Acquittal of authority to draw cash from the Consolidated Revenue Fund (CRF) for ordinary annual services appropriations

	Departmental outputs
	2005 $	2004 $
Year ended 30 June
Balance carried from previous year	4,682,103	9,774,651
Appropriation Act (No.1) 2004-05 (2003-2004)	16,525,000	15,253,000
Appropriation Act (No.3) 2004-05 (2003-2004)	71,000	1,253,000
Adjustment of appropriations on change of entity function (FMA s32)	599,000	-
Refunds credited (FMA s 30)	125,590	207,867
Sub-total 2004-05 (2003-04) annual appropriation	17,320,590	16,713,867
Appropriations to take account of recoverable GST (FMA s30A)	1,436,061	1,435,701
Annotations to ‘net appropriations’ (FMA s 31)	16,494,621	12,090,963
Total appropriations available for payments	39,933,375	40,015,182
Cash payments made during the year (GST inclusive)	(33,269,550)	(35,333,079)
Balance of authority to draw cash from the CRF for ordinary annual services appropriations	6,663,825	4,682,103
Represented by:
Cash	863,825	612,103
Monies held in the Official Public Account	5,800,000	4,070,000
Total	6,663,825	4,682,103

FMA = Financial Management and Accountability Act 1997

Footnotes: (1) Appropriation Acts nos. 1 and 3 (for ordinary services of government)authorise the supplementation of an agency’s annual net appropriation by amounts received in accordance with agreements made under Section 31 of the Financial Management and Accountability Act 1997 (the FMA Act) between the Minister for Finance and the responsible Minister or their delegated or authorised officials.

Doubt has arisen as to whether the Commission’s Section 31 Agreement covering the period the period 1 July 1998 to 31 December 2004 was effective because our signatory may not have had an express delegation or authority for signing the agreement. To put the matter beyond doubt, the Commission’s current agreement was revised on 23 June 2005 to capture all monies that were subject to prior agreement to the extent it may have been ineffective.

The period and amounts covered by the agreement(s) are set out below.

	1999 $’000	Total Pre-accrual budgeting $’000	2000 $’000	2001 $’000	2002 $’000	2003 $’000	2004 $’000	Sub-total $’000	2005 $’000	Total 1/7/99 to 30/6/05 $’000	Grand Total $’000
		A						B	C	= B+ C	= A + B +C
Receipts affected	8,331	8,331	8,534	10,828	11,107	11,639	12,091	54,199	7,807	62,006	70,337
Amount spent without appropriation	8,331	8,331	2,878	8,113	10,087	11,255	14,159	46,492	-	46,492	54,823
Unspent	-	-	5,656	2,715	1,020	384	(2,068)	7,707	7,807	15,514	15,514
Receipts returned to Government	-	-	-	-	-	-	3,025	3,025	-	3,025	3,025
Cumulative balance of unspent receipts	-	-	5,656	8,371	9,391	9,775	4,682	4,682	12,489	12,489	12,489

Legal advice indicates that in the circumstances a court is unlikely to conclude that the doubtful agreement is invalid for the purposes of determining whether there has been a breach of section 83 of the Constitution.

19b Special Accounts

Other Trust Monies Special Account (Departmental)

Legal Authority: Financial Management and Accountability Act, 1997, s20.

Purpose: Expenditure of monies temporarily held on trust or otherwise for the benefit of a person other than the Commonwealth.

	2005 $	2004 $
Balance carried from previous year	-	-
Other receipts - Comcare compensation receipts	17,165	6,701
Available for payments	17,165	6,701
Payments made - reimbursement to Departmental outputs	(17,165)	(6,701)
Balance carried to next year	-	-
Represented by:
Cash	-	-
*Total*	-	-

Services for Other Government and Non Agency Bodies Special Account (Departmental)

Legal Authority: Financial Management and Accountability Act, 1997, s20.

Purpose: Expenditure in connection with services performed on behalf of other Governments and bodies that are not FMA Agencies.

For the years ended 30 June 2001-2005 the account had nil balances and there were no transactions debited or credited to it.

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Australian Public Service Commission Notes to and forming part of the financial statements

Note 19: Appropriations

19a Acquittal of authority to draw cash from the Consolidated Revenue Fund (CRF) for ordinary annual services appropriations

19b Special Accounts

Australian Public Service Commission
Notes to and forming part of the financial statements