Section 3: Explanatory tables and budgeted financial statements

Section 3 presents budgeted financial statements which provide a comprehensive snapshot of the department’s finances for the budget year 2010-11. It explains how budget plans are incorporated into the financial statements and provides further details of movements in administered funds, special accounts and government indigenous expenditure.

3.1 Explanatory tables

3.1.1 Reconciliation of total available appropriation and outcome

The Resource Statement (Table 1.1) details the total available appropriation available to the department from all sources. For departmental operating appropriations this includes carry-forward amounts as well as amounts appropriated in the Budget. As the department incurs and is funded for future liabilities (generally depreciation and employee entitlements), the total amount of operating appropriation available to the department may not to be fully utilised in the Budget year. The Resource Statement includes details of the expected use of available resources in contributing towards the outcome in the Budget year. Table 3.1 reconciles the total available appropriation and amounts attributable to the outcome.

Table 3.1: Reconciliation of total available appropriation and outcome

Table 3.1: Reconciliation of total available appropriation and outcome

3.1.2 Special Accounts

The department projects no transactions for its ‘Other Trust Monies’ Special Account in 2010-11.

In accordance with a whole of government review of special accounts, the department no longer maintains a ‘Services for other Governments and Non-Agency Bodies’ Special Account.

3.1.3 Australian Government Indigenous Expenditure

The department has no Australian Government Indigenous Expenditure for 2010-11 to report.

3.2 Budgeted financial statements

3.2.1 Analysis of budgeted financial statements

Table 3.2.1: Budgeted Departmental Income Statement

This statement identifies expenses and revenues and highlights whether the department is operating at a sustainable level. Other revenues refers to resources received free of charge.

Table 3.2.2: Budgeted Departmental Balance Sheet

This statement identifies assets and liabilities. Receivables include appropriations available to the department from prior years.

Table 3.2.3: Budgeted Departmental Statement of Cash Flows

This statement identifies the department’s cash flows, categorising them by operating, financing and investing activities.

Table 3.2.4: Departmental statement of changes in equity — summary of movement

This statement summarises the planned movement in equity in 2010-11.

Table 3.2.5: Departmental Capital Budget Statement

This statement identifies the department’s capital budget.

3.2.2 Budgeted financial statements tables

Table 3.2.1: Budgeted departmental income statement
(for the period ended 30 June)

Table 3.2.1: Budgeted departmental income statement (for the period ended 30 June)

Table 3.2.2: Budgeted departmental balance sheet
(as at 30 June)

Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)

Table 3.2.3: Budgeted departmental statement of cash flows
(for the period ended 30 June)

Table 3.2.3: Budgeted departmental statement of cash flows (for the period ended 30 June)

Table 3.2.4: Departmental statement of changes in equity — summary of movement (Budget year 2010-11)

Table 3.2.4: Departmental statement of changes in equity summary of movement (Budget year 2010-11)

Table 3.2.5: Departmental Capital Budget Statement

Table 3.2.5: Departmental Capital Budget Statement

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