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Agency Additional Estimates Statements: Department of the Environment and Heritage (continued)

Section 3 - Budgeted Financial Statements

• Analysis of Budgeted financial Statements
• Departmental Financial Statement
• Schedule of Administered Activity
• Notes to the Financial Statements

Analysis of Budgeted Financial Statements

Budgeted Financial Statements

Departmental Financial Statements

• Budgeted Departmental Income
• Budgeted Departmental Balance Sheet

Budgeted Departmental Income

The Budgeted Departmental Income Statement was previously titled the Budgeted Departmental Statement of Financial Performance. Departmental revenue in 2005-06 is estimated to be $367.151 million, a net increase of $24.658 million from the 2004-05 actual of $342.493 million. This reflects an increase in government revenues of $32.792 million and a reduction in other revenue, including goods and services revenue, of $8.134 million.

The increase in revenues from government and expenses primarily relates to funding for new measures announced in the 2005 06 Budget and the 2005 06 Additional Estimates. Refer to 2005-06 Portfolio Budget Statements Table 2.2 - Summary of Measures Contained in the 2005-2006 Budget and Portfolio Additional Estimates Table 1.4 - Summary of measures since the 2005 06 Budget. The reduction in revenues and expenses in 2008-09 primarily relates to funding for the Climate Change Strategy and the Natural Heritage Trust programmes which cease in 2007-08. The financial statements do not yet fully reflect adjustments arising from Australian Equivalent for International Financial Reporting System (AEIFRS). The Department of the Environment and Heritage in consultation with the Department of Finance and Administration is working to finalise the accounting and budgetary impacts of AEIFRS on DEH.

There is no direct appropriation from the government to the Director of National Parks (DNP). Funds appropriated directly to DEH will be transferred to DNP. In 2005-06, funding of $40.808 million will be appropriated to DEH for DNP.

Budgeted Departmental Balance Sheet

The Budgeted Departmental Balance Sheet was previously titled the Budgeted Departmental Statement of Financial Position. DEH's budgeted net asset position of $291.722 million in 2005-06 represents a reduction of $22.711 million from the 2004-05 actual of $314.433 million.

Schedule of Administered Activity

• Schedule of Budgeted Income and Expenses Administered on behalf of Government
• Schedule of Budgeted Assets and Liabilities Administered on behalf of Government
• Schedule of Budgeted Administered Cash Flows
• Schedule of Administered Capital Budget

Schedule of Budgeted Income and Expenses Administered on behalf of Government

The Schedule of Budgeted Income and Expenses Administered On Behalf of Government was previously titled the Schedule of Budgeted Revenues and Expenses Administered on Behalf of Government.

Compared to 2004-05, the net increase to administered expenses of $87.944 million primarily relates to funding for the Australian Government Community Water Grants provided in the 2004-05 Additional Estimates process and new measures and other appropriation adjustments announced since the 2005-06 Budget.

Schedule of Budgeted Assets and Liabilities Administered on behalf of Government

DEH's principal administered assets comprise administered investments relating to the Portfolio's statutory authorities. The schedule varies little from year to year.

Schedule of Budgeted Administered Cash Flows

Cash received from the Official Public Account represents receipts of administered appropriations.

Schedule of Administered Capital Budget

Cash received through the administered capital budget represents non-operating administered assets and liabilities.

TABLE 3.1 - BUDGETED DEPARTMENTAL INCOME STATEMENT
(for the period ended 30 June 2006)

	Note	Actual 2004-05 $'000	Revised Budget 2005-06 $'000	Forward Estimate 2006-07 $'000	Forward Estimate 2007-08 $'000	Forward Estimate 2008-09 $'000
INCOME
Revenue
Revenues from Government	1	295,239	328,031	324,691	307,418	249,730
Goods and services	2	45,352	38,544	28,845	24,629	11,178
Interest		1	-	-	-	-
Revenue from sale of assets		248	-	-	-	-
Reversal of previous asset write-downs		11	-	-	-	-
Other		1,642	576	462	462	462
Total revenue		342,493	367,151	353,998	332,509	261,370
EXPENSE (excluding borrowing costs expense)	1,2
Employees		122,358	135,910	128,485	121,031	92,355
Suppliers		126,282	152,927	141,835	141,144	106,134
Grants	3	59,680	61,173	60,800	47,546	41,798
Depreciation and amortisation		23,151	21,766	21,592	21,269	20,746
Write-down of assets and impairment of assets		6,243	68	68	68	68
Value of assets sold		654	-	-	-	-
Other		10	20	20	20	20
Total Expenses(excluding borrowing costs expense)		338,378	371,864	352,800	331,078	261,121
Borrowing Cost expense	4	157	123	64	-	-
Operating Surplus or (deficit) from ordinary activities		3,958	(4,836)	1,134	1,431	249
Gain or loss on extraordinary items		-	-	-	-	-
Net surplus or (deficit) attributable to the Australian Government		3,958	(4,836)	1,134	1,431	249
Net credit or (debit) to asset revaluation reserve		8,577	4,040	4,040	-	-
Total changes in equity other than those resulting from transactions with owners as owners		12,535	(796)	5,174	1,431	249

TABLE 3.2 - BUDGETED DEPARTMENTAL BALANCE SHEET
(as at 30 June 2006)

	Note	Actual 2004-05 $'000	Revised Estimate 2005-06 $'000	Forward Estimate 2006-07 $'000	Forward Estimate 2007-08 $'000	Forward Estimate 2008-09 $'000
ASSETS
Financial assets
Cash		3,879	3,572	4,735	4,724	1,540
Receivables	5	91,665	50,557	50,356	51,725	55,482
Accrued revenues		10,196	9,080	8,008	6,973	6,077
Total financial assets		105,740	63,209	63,099	63,422	63,099
Non-financial assets
Land and buildings		190,029	188,407	186,450	179,987	173,524
Infrastructure, plant and equipment		100,702	102,119	101,559	99,427	97,519
Inventories		10,724	10,861	11,061	11,291	11,526
Intangibles		10,795	13,328	13,768	14,376	15,283
Other non-financial assets		1,747	541	617	650	466
Total non-financial assets		313,997	315,256	313,455	305,731	298,318
Total assets		419,737	378,465	376,554	369,153	361,417
LIABILITIES
Interest bearing liabilities
Loans	4	3,065	2,102	1,082	-	-
Other		601	601	601	601	601
Total interest bearing liabilities		3,666	2,703	1,683	601	601
Provisions
Employees		37,087	37,445	37,978	38,118	38,258
Other provisions		35,017	32,638	25,627	18,830	11,601
Total provisions		72,104	70,083	63,605	56,948	49,859
Payables
Suppliers		22,524	13,798	12,099	11,064	10,168
Grants		5,029	-	-	-	-
Other payables		1,981	159	76	18	18
Total payables		29,534	13,957	12,175	11,082	10,186
Total Liabilities		105,304	86,743	77,463	68,631	60,646
EQUITY
Parent entity interest
Contributed equity	5	49,901	27,986	30,181	30,181	30,181
Reserves		138,092	142,132	146,172	146,172	146,172
Retained surpluses or accumulated deficits		126,440	121,604	122,738	124,169	124,418
Total parent entity interest		314,433	291,722	299,091	300,522	300,771
Total equity		314,433	291,722	299,091	300,522	300,771
Current assets		114,107	74,070	74,160	74,713	74,625
Non-current assets		305,630	304,395	302,394	294,440	286,792
Current liabilities		42,854	29,971	28,642	27,689	26,933
Non-current liabilities		62,450	56,772	48,821	40,942	33,713
* Note: 'equity' is the residual interest in assets after deduction of liabilities.

TABLE 3.3 - BUDGETED DEPARTMENTAL STATEMENT OF CASH FLOWS
(for the period ended 30 June 2005)

	Note	Actual 2004-05 $'000	Revised Estimate 2005-06 $'000	Forward Estimate 2006-07 $'000	Forward Estimate 2007-08 $'000	Forward Estimate 2008-09 $'000
OPERATING ACTIVITIES
Cash received
Goods and Services	2	40,881	39,097	30,152	25,899	12,309
Appropriations		265,641	343,249	324,871	306,049	243,831
Other		11,643	3,455	3,183	3,183	5,325
Total Cash Received		318,165	385,801	358,206	335,131	261,465
Cash Used
Employees		122,296	135,552	127,952	120,891	92,215
Suppliers		134,354	164,852	150,903	149,317	114,330
Grants	3	56,879	66,202	60,800	47,546	41,798
Other		732	3,079	3,020	2,956	2,956
Total Cash Used		314,261	369,685	342,675	320,710	251,299
Net cash from operating activities		3,904	16,116	15,531	14,421	10,166
INVESTING ACTIVITIES
Cash Received
Proceeds from sales of property, plant and equipment		248	-	-	-	-
Total cash used		248	-	-	-	-
Cash used
Purchase of property, plant and equipment		10,777	20,197	15,475	13,282	13,282
Other			68	68	68	68
Total cash used		10,777	20,265	15,543	13,350	13,350
Net cash from or (used by) investing activities		(10,529)	(20,265)	(15,543)	(13,350)	(13,350)
FINANCING ACTIVITIES
Cash Received
Appropriations - contributed equity		-	4,805	2,195	-	-
Other cash received for financing activities		4,588	0	-	-	-
Total Cash Received		4,588	4,805	2,195	-	-
Cash Used
Repayment of debt	4	1,012	963	1,020	1,082	-
Total Cash Used		1,012	963	1,020	1,082	-
NET CASH FROM FINANCING ACTIVITIES		3,576	3,842	1,175	(1,082)	-
Net increase / (decrease in cash held)		(3,049)	(307)	1,163	(11)	(3,184)
Cash at the beginning of the reporting period		6,928	3,879	3,572	4,735	4,724
Cash at the end of the reporting period		3,879	3,572	4,735	4,724	1,540

Table 3.4: Departmental statement of changes in equity — summary of movement
(Budget year 2005-06)

	Accumulated results $'000	Asset revaluation reserve $'000	Other reserves $'000	Contributed equity/ capital $'000	Total equity $'000
Opening balance as at 1 July 2005
Balance carried forward from previous period	126,440	138,092	-	49,901	314,433
Adjustment for changes in accounting policies					-
Adjusted opening balance	126,440	138,092	-	49,901	314,433
Income and expense
Income and expenses recognised directly in equity:
Gain/loss on revaluation of property	-	4,040	-	-	4,040
Sub-total income and expense	-	4,040	-	-	4,040
Net operating result	(4,836)				(4,836)
Total income and expenses recognised directly in equity	(4,836)	4,040	-	-	-796
Transactions with owners
Distribution to owners
Returns on capital	-	-	-	-	-
Dividends	-	-	-	-	-
Returns of capital
Restructuring	-	-	-	(26,720)	(26,720)
Other	-	-	-		-
Contribution by owners
Appropriation (equity injection)	-	-	-	4,805	4,805
Other:	-	-	-	-	-
Restructuring	-	-	-	-	-
Sub-total transactions with owners	-	-	-	(21,915)	(21,915)
Transfers between equity components	-	-	-
Closing balance as at 30 June 2006	121,604	142,132	-	27,986	291,722

TABLE 3.5 - DEPARTMENTAL CAPITAL BUDGET STATEMENT

	Note	Actual 2004-05 $'000	Revised Estimate 2005-06 $'000	Forward Estimate 2006-07 $'000	Forward Estimate 2007-08 $'000	Forward Estimate 2008-09 $'000
Capital appropriations
Total equity injections		-	4,805	2,195	-	-
		-			-	-
Total loans		-	-	-	-	-
Total capital appropriations		-	4,805	2,195	-	-
Represented by:
Purchase of non-financial assets		-	4,805	2,195	-	-
Total represented by		-	4,805	2,195	-	-
Purchase of non-financial assets
Funded by capital appropriation		-	4,805	2,195	-	-
Funded internally by departmental resources		10,777	15,392	13,280	13,282	13,282
Total		10,777	20,197	15,475	13,282	13,282

TABLE 3.6 - DEPARTMENTAL PROPERTY, PLANT, EQUIPMENT AND INTANGIBLES - SUMMARY OF MOVEMENT (BUDGET YEAR 2005-06)

	Land $'000	Investment Property $'000	Buildings $'000	Other Infrastructure Plant and Equipment $'000	Heritage and Cultural Assets $'000	Computer Software $'000	Other Intangibles $'000	Total $'000
As at 1 July 2005
Gross book value	229	-	199,283	109,173	-	20,444	685	329,814
Accumulated depreciation	-	-	(9,484)	(8,471)	-	(9,648)	(685)	(28,288)
Opening net book value	229	-	189,799	100,702	-	10,796	-	301,526
Additions:
By purchase	-	-	5,360	10,657	-	4,180	-	20,197
By finance lease	-	-	-	-	-	-	-	-
From acquisitions of entities or operations (including restructuring)	-	-	-	-	-	-	-	-
Net revaluation increment/decrement	26	-	3,155	806	-	53	-	4,040
Reclassifications:
Depreciation/amortisation expense	-	-	(10,162)	(9,903)	-	(1,701)	-	(21,766)
Recoverable amount write-downs	-	-		-		-	-	-
Other movements	-	-	-	(143)	-	-	-	(143)
Disposals:								-
From disposal of entities of operations (including restructuring)	-	-	-	-	-	-	-	-
Other disposals
As at 30 June 2006
Gross book value	255	-	209,204	121,829	-	24,897	685	356,870
Accumulated depreciation	-	-	(21,052)	(19,710)	-	(11,569)	(685)	(53,016)
Closing net book value	255	-	188,152	102,119	-	13,328	-	303,854

TABLE 3.7 - SCHEDULE OF BUDGETED INCOME AND EXPENSES ADMINISTERED ON BEHALF OF GOVERNMENT
(for the period ended 30 June 2006)

	Note	Actual 2004-05 $'000	Revised Estimate 2005-06 $'000	Forward Estimates 2006-07 $'000	Forward Estimates 2007-08 $'000	Forward Estimates 2008-09 $'000
INCOME ADMINISTERED ON BEHALF OF GOVERNMENT
Revenue		-	-	-	-	-
Taxation		-	-	-	-	-
Other taxes, fees and fines	6	1,480	1,233	1,379	1,420	1,463
Total Taxation		1,480	1,233	1,379	1,420	1,463
Non-taxation (revenue from Government)
Goods and Services		1,987	4,467	1,206	2,638	1,216
Interest		9	4	3	1	-
Other sources of non-taxation revenues		11,408	9,000	9,000	9,000	9,000
Total non-taxation	7	13,404	13,471	10,209	11,639	10,216
Total revenues administered on behalf of Government		14,884	14,704	11,588	13,059	11,679
EXPENSES ADMINISTERED ON BEHALF OF GOVERNMENT
Grants	8	337,418	449,278	432,337	414,160	198,335
Suppliers	9	54,147	59,790	118,590	125,600	-
Other	9	33,421	3,862	3,660	4,319	4,549
Total expenses administered on behalf of Government		424,986	512,930	554,587	544,079	202,884

TABLE 3.8 - SCHEDULE OF BUDGETED ASSETS AND LIABILITIES ADMINISTERED ON BEHALF OF GOVERNMENT
(as at 30 June 2006)

	Note	Actual 2004-05 $'000	Revised Estimate 2005-06 $'000	Forward Estimate 2006-07 $'000	Forward Estimate 2007-08 $'000	Forward Estimate 2008-09 $'000
ASSETS ADMINISTERED ON BEHALF OF GOVERNMENT
Financial assets
Cash		435	435	435	435	435
Receivables		6,709	6,826	8,723	8,547	7,253
Investments under the equity method		134,801	134,801	134,801	134,801	134,801
Accrued revenues		1,562	1,562	1,562	1,562	1,562
Other financial assets		-	-	-	-	-
Total financial assets		143,507	143,624	145,521	145,345	144,051
Non-financial assets
Land and buildings		4,750	4,750	4,750	4,750	4,750
Infrastructure, plant and equipment		1,271	1,271	1,271	1,271	1,271
Inventories		571	571	571	571	571
Other non-financial assets		2,899	2,899	2,899	2,899	2,899
Total non-financial assets		9,491	9,491	9,491	9,491	9,491
Total assets administered on behalf of Government		152,998	153,115	155,012	154,836	153,542
LIABILITIES ADMINISTERED ON BEHALF OF GOVERNMENT
Payables
Suppliers		4,536	4,536	4,536	4,536	4,536
Grants		53,391	53,391	53,391	53,391	53,391
Other		5,769	5,769	5,769	5,769	5,769
Total payables		63,696	63,696	63,696	63,696	63,696
Total liabilities administered on behalf of Government		63,696	63,696	63,696	63,696	63,696

TABLE 3.9 - SCHEDULE OF BUDGETED ADMINISTERED CASH FLOWS
(for the period ended 30 June 2006)

	Note	Actual 2004-05 $'000	Revised Estimate 2005-06 $'000	Forward Estimate 2006-07 $'000	Forward Estimate 2007-08 $'000	Forward Estimate 2008-09 $'000
OPERATING ACTIVITIES
Cash received
Other taxes, fees and fines	6		1,233	1,379	1,420	1,463
Rendering of services		2,352	4,467	1,206	2,638	1,216
Interest		10	4	3	1	-
Other	7	30,276	30,104	30,104	30,104	30,104
Total cash received		32,638	35,808	32,692	34,163	32,783
Cash used
Grant payments	8	339,793	449,278	432,337	414,160	198,335
Suppliers	9	59,383	59,790	118,590	125,600	-
Other	9	5,317	24,966	24,764	25,423	25,653
Total cash used		404,493	534,034	575,691	565,183	223,988
Net cash from or (used by) operating activities		(371,855)	(498,226)	(542,999)	(531,020)	(191,205)
INVESTING ACTIVITIES
Cash received
Other		3,020	10	11	9	5
Total Cash Received		3,020	10	11	9	5
Cash used
Other		32,238	-	-	-	-
Total cash used		32,238	-	-	-	-
Net cash from or (used by) investing activities		(29,218)	10	11	9	5
Net increase or (decrease) in cash held		(401,073)	(498,216)	(542,988)	(531,011)	(191,200)
Cash at beginning of reporting period		(340)	435	435	435	435
Cash from Official Public Account for
Appropriations	10	129,964	198,886	250,927	239,760	198,335
Special Accounts	10	309,859	314,044	303,660	304,319	4,649
Cash to Official Public Account for
Appropriations	11	32,733	7,900	7,900	7,900	7,900
Special Accounts	11	5,242	6,814	3,699	5,168	3,784
Cash at end of reporting period		435	435	435	435	435

Table 3.10: Schedule of administered capital budget

	Actual 2004-05 $'000	Revised budget 2005-06 $'000	Forward estimate 2006-07 $'000	Forward estimate 2007-08 $'000	Forward estimate 2008-09 $'000
CAPITAL APPROPRIATIONS
Administered assets and liabilities appropriation	-	127	2,035	1,868	579
Special appropriations	-	-	-	-	-
Total capital appropriations	-	127	2,035	1,868	579
Represented by:
Purchase of non-financial assets	-	-	-	-	-
Other	-	127	2,035	1,868	579
Total represented by	-	127	2,035	1,868	579
PURCHASE OF NON-FINANCIAL ASSETS
Funded by capital appropriation	-	-	-	-	-
Funded internally by Departmental resources	-	-	-	-	-

Table 3.11: Schedule of administered property, plant, equipment and intangibles - summary of movement
(Budget Year 2005-06)

	Land $'000	Investment Property $'000	Buildings $'000	Other infrastructure plant and equipment $'000	Heritage and cultural assets $'000	Computer software $'000	Other intangibles $'000	Total $'000
As at 1 July 2005
Gross book value	-	-	4,750	1,271	-	-	-	6,021
Accumulated depreciation	-	-
Opening net book value			4,750	1,271	-	-	-	6,021
Additions:
by purchase	-	-	-	-	-	-	-	-
by finance lease	-	-	-	-	-	-	-	-
internally developed	-	-	-	-	-	-	-	-
from acquisitions of entities or operations (including restructuring)	-	-	-	-	-	-	-	-
Revaluations and impairment through equity	-	-	-	-	-	-	-	-
Reclassifications	-	-	-	-	-	-	-	-
Depreciation/amortisation expense	-	-	-	-	-	-	-	-
Impairments recognised in operating result	-	-	-	-	-	-	-	-
Other movements	-	-	-	-	-	-	-	-
Disposals:
from disposal of entities or operations (including restructuring)	-	-	-	-	-	-	-	-
other disposals	-	-	-	-	-	-	-	-
As at 30 June 2006
Gross book value	-	-	4,750	1,271	-	-	-	6,021
Accumulated depreciation	-	-
Closing net book value	-	-	4,750	1,271	-	-	-	6,021

Notes to the Financial Statements

• Departmental
• Administered

Departmental

1. The increase in departmental revenues from the Government and expenses in 2005-06 primarily relate to funding for new measures announced in the 2005-06 Budget. Refer to 2005-06 Portfolio Budget Statements Table 2.2 - Summary of Measures Contained in the 2005-2006 Budget. The reduction in revenues and expenses in 2008-09 primarily relate to funding for the Climate Change Strategy (2004-05 Budget measure) and recoveries from the Natural Heritage Trust which cease in 2007-08.
   
   There is no direct appropriation from the Government to the Director of National Parks. The revenue from government estimates include funds that will be appropriated directly to DEH and transferred to the DNP. In 2005-06 funding of $40.808 million will be appropriated to DEH for the DNP.
2. The goods and services revenue estimates mainly relate to the recovery of administration costs for programmes under the Natural Heritage Trust. This funding ceases in 2007-08. As a result, the expense estimates in 2008-09 have also been reduced.
3. The grant expense estimates include payment to the DNP ($40.8m in 2005 06).
4. In 1998-99, $7.8m was borrowed from the Department of Finance and Administration for refurbishment and fitout of the John Gorton Building in Parkes. Repayments for the John Gorton Building loan is over nine years, with the final repayment being made in 2007-08.
5. On 11 September 2002 the Bureau of Meteorology was prescribed as a new agency and all meteorological functions were transferred from DEH. Unspent non-lapsing appropriations of $25.464m were transferred to the Bureau of Meteorology. It has now been transpired that a valid section 32 Determination does not exist for the appropriations transferred. A receivable from the Bureau of Meteorology for $25.464m has therefore been brought to account and included in total assets recognised from restructuring in the 2004-05 financial year.

Administered

1. Taxation revenue relates to revenue from Import and Manufacture levies received under the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 and the Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Act 1995.
2. Non-taxation revenue mainly consists of revenue collected under the Great Barrier Reef Marine Park Authority Environment Management Charge which is returned to the Official Public Account before being appropriated back to the Authority. This category of revenue also contains estimates relating to grant repayments from previous years under the Natural Heritage Trust returned to the Official Public Account. Estimates in the Schedule of budgeted administered cash flows include GST input credit receipts relating to administered grant payments.
3. Administered grant expenses relate to grant payments to non-profit institutions, related entities and state, territory and local governments and other specific grant programmes including grants under the Natural Heritage Trust. Funding for the Natural Heritage Trust ceases in 2007-08.
4. Suppliers and Other relates to the general provision of goods and rendering of services for projects and grants administered under the Natural Heritage Trust and the Ozone Protection and Synthetic Greenhouse Gas Accounts. There are no supplier expenses in 2008-09 as a result of the Natural Heritage Trust funding ceasing in 2007-08. Estimates in the schedule of budgeted administered cash flows include GST payments to suppliers.
5. Administered expenses estimated are to be drawn from the Official Public Account's annual appropriations and Administered Special Accounts.
6. Administered revenue estimated is to be returned to the Official Public Account relating to annual and special appropriations and Special Account items.

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