Note 4. Funding
The section identifies the APSC's funding structure.
Note 4.1: Appropriations
| Departmental | 2016 $'000 |
2015 $'000 |
|---|---|---|
|
1. In 2015, as announced in the 2014-15 Mid-year and Fiscal Economic Outlook, by agreement with the Department of Finance, the APSC relinquished control of surplus departmental appropriation funding of $13,000. This unused appropriation was permanently withheld by direction of a delegate for the Minister for Finance under section 51 of the PGPA Act during June 2015. In 2016, as announced in the 2015-16 Mid-year and Fiscal Economic Outlook, by agreement with the Department of Finance, the APSC relinquished control of surplus departmental appropriation funding of $9,000. This unused appropriation was permanently withheld by direction of a delegate for the Minister for Finance under section 51 of the PGPA Act during June 2016. 2. Departmental 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. 3. The variance in 2015 occurred due to the operating result excluding non-cash depreciation expense (see note 4.2) and an increase in both suppliers payables(note 3.3a) and prepayments received (note 3.3b). These factors resulted in higher cash inflows for the year. The variance in 2016 occurred due to the operating result excluding non-cash depreciation expense (see note 4.2) and a decrease in suppliers payables (note 3.3a) and prepayments received (note 3.3b).These factors resulted in lower cash inflows for the year. |
||
| Appropriation Act | ||
| Ordinary annual services 1 | 20,647 | 21,650 |
| Capital Budget 2 | 417 | 422 |
| Total Appropriation Act | 21,064 | 22,072 |
| PGPA Act | ||
| Section 74 receipts | 21,370 | 25,860 |
| Total PGPA Act | 21,370 | 25,860 |
| Total Appropriation | 42,434 | 47,932 |
| Appropriation applied (current and prior years) | (44,857) | (43,407) |
| Variance3 | (2,422) | 4,525 |
| 2016 $'000 |
2015 $'000 |
|
|---|---|---|
| 1. In 2014, as announced in the 2013-14Mid-year and Fiscal Economic Outlook, the Department of Finance temporarily quarantined $38,000 of the APSC's surplus departmental appropriation funding. This appropriation is repealed with effect from 1 July 2016 under the Omnibus Repeal Act (Spring 2015) Act 2015. | ||
| Departmental | ||
| Appropriation Act (No. 1) 2013-14 1. | 38 | 38 |
| Appropriation Act (No. 1) 2014-15 | 13 | 26,759 |
| Appropriation Act (No. 1) 2015-16 | 24,315 | - |
| Total departmental | 24,366 | 26,797 |
| Authority | Appropriation applied | |
|---|---|---|
| 2016 $'000 |
2015 $'000 |
|
|
1. The Department of the House of Representatives, the Department of the Senate and the Attorney-General's Department drew from the Remuneration Tribunal Act 1973 - section 7(13) for the purpose of making payments of Parliamentarians' and Judicial Office Holders' remuneration and entitlements. 2.Due to amendments made in 2011 to the Remuneration Tribunal Act 1973, from 15 March 2012 payments are no longer made under the Remuneration and Allowances Act 1990. |
||
| Administered | ||
| Remuneration Tribunal Act 1973–section 7(13) 1 | 60,190 | 61,338 |
| Remuneration and Allowances Act 1990 – section 8 2 | - | - |
| Total special appropriations applied | 60,190 | 61,338 |
Note 4.2: Net Cash Appropriation Arrangements
| 2016 $'000 |
2015 $'000 |
|
|---|---|---|
| 1. From 2010-11, the Government introduced net cash appropriation arrangements,where revenue appropriations for depreciation/amortisation expenses ceased. Entities now receive a separate capital budget provided through equity appropriations. Capital budgets are to be appropriated in the period when cash payment for capital expenditure is required. | ||
| Total comprehensive income less depreciation/amortisation expenses previously funded through revenue appropriations 1 | 886 | 1,138 |
| Plus: depreciation/amortisation expenses previously funded through revenue appropriation | (1,060) | (1,088) |
| Total comprehensive income/(loss) - as per the Statement of Comprehensive Income | (174) | 50 |
Note 4.3: Cash Flow Reconciliation
| 2016 $'000 |
2015 $'000 |
|
|---|---|---|
| Reconciliation of net cost of services to net cash from operating activities: | ||
| Net cost of services | (21,507) | (21,587) |
| Revenue from Government | 20,638 | 21,637 |
| Adjustments for non-cash items | ||
| Depreciation and amortisation | 1,060 | 1,088 |
| Loss on sale of assets | 7 | 17 |
| Revaluation of provision for restoration obligations credited/(debited) to reserves | 125 | - |
| Changes in assets/liabilities | ||
| Assets | ||
| (Increase)/decrease in net receivables | 2,578 | (2,848) |
| (Increase)/decrease in inventories | (9) | 3 |
| (Increase)/decrease in prepayments paid | (102) | 59 |
| Liabilities | ||
| Increase/(decrease)in supplier payables | (450) | 1,321 |
| Increase/(decrease)in prepayments received | (2,453) | 1,397 |
| Increase/(decrease)in lease incentives | (163) | (171) |
| Increase/(decrease)in other payables | (168) | 79 |
| Increase/(decrease)in employee provisions | 504 | (111) |
| Increase/(decrease) in provision for restoration obligations | (121) | 10 |
| Net cash from operating activities | (61) | 894 |