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Explanations of major variances
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Affected statements and line items
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Employee benefits
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Employee benefits were lower than originally budgeted as a number of positions remained vacant throughout the reporting period due to delays in recruitment processes. This resulted in a lower average staffing level than was budgeted. In addition original budgets predicted the new enterprise agreement and resultant pay rise would come into effect prior to the commencement of the financial year, however the agreement was not enacted until December 2017.
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Statement of Comprehensive Income:
- Employee benefits expense
Statement of Financial Position:
- Employee provisions
- Trade and other receivables (in respect of undrawn appropriation)
Cash Flow Statement:
- Operating cash used—employees
- Operating cash received—appropriations
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Travel expenses and parliamentary capacity programs expenses and revenue
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Travel expenses are driven by activities carried out in support of the parliament and its committees. During the reporting period there was less requirement to travel across committees and the International Parliamentary Relations Office than was forecast. In addition, the work on the parliamentary capacity-building program in Fiji was delayed and consequently the contract was extended resulting in budgeted expenditure being held over until after the completion of the reporting period. Work in support of the Pacific Women’s Parliamentary Partnerships program was completed under budget and excess funds were returned to DFAT.
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Statement of Comprehensive Income:
- Suppliers expense
- Other revenue
Statement of Financial Position:
- Other payables (unearned income)
Cash Flow Statement:
- Operating cash used—suppliers
- Operating cash received—appropriations
- Operating cash received—revenue from external sources
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Transfer of assets to DPS
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During the reporting period the department transferred computer software assets to DPS under an arrangement to consolidate information and communications technology assets across the parliament. This transfer was not known at the time of budgeting.
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Statement of Financial Position:
Statement of Changes in Equity
- Contributed equity—transactions with owners
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Furniture project
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Expenditure on the department’s furniture replacement project was less than budgeted due to the utilisation of bulk purchasing arrangements resulting in lower per item cost.
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Statement of Financial Position:
- Non-financial assets—plant and equipment
Cash Flow Statement:
- Investing cash used—purchase of property, plant and equipment
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