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Agency Budget Statements (continued)
Department of the Environment and Heritage (continued)

Section 5 - Budgeted Financial Statements

• 5.1 Analysis of Budgeted Financial Statements
• 5.2 Budgeted Financial Statements tables
• 5.3 Notes to the Financial Statements

5.1: ANALYSIS OF BUDGETED FINANCIAL STATEMENTS

An analysis of the Department of Environment and Heritage (DEH) budgeted financial statements, as reflected in the DEH budgeted departmental financial statements and administered schedules for 2005-06, is provided below.

Budgeted Departmental Statement of Financial Performance

Total departmental revenue in 2005-06 is estimated to be $352.980 million, a net increase of $25.035 million from the 2004-05 estimated actual of $327.945 million. This is represented by an increase in revenues from government of $26.991 million and a reduction in goods and services revenue of $1.956 million.

The increase in revenues from government and expenses primarily relates to funding for new measures announced in the 2005-06 Budget. Refer Table 2.2 - Summary of Measures Contained in the 2005-2006 Budget (pages 34-36). The reduction in revenues and expenses in 2008-09 primarily relates to funding for the Climate Change Strategy and the Natural Heritage Trust (Trust) programmes which cease in 2007-08.

There is no direct appropriation from the government to the Director of National Parks (DNP). The revenue from government estimates include funds that will be appropriated directly to the DEH and transferred to the DNP. In 2005-06 funding of $40.808 million will be appropriated to the DEH for the DNP.

Budgeted Departmental Statement of Financial Position

The DEH budgeted net asset position of $291.932 million in 2005-06 represents an increase of $9.728 million from the 2004-05 estimated actual of $282.204 million.

Schedule of Budgeted Revenues and Expenses Administered on behalf of Government

Taxation revenue collected under the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 is expected to remain at a similar level in 2005-06 as 2004-05. The fluctuating nature of the non-taxation revenue is mainly due to the biennial nature of fees collected for licence applications under the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.

Compared to 2004-05, the net increase to administered expenses of $37.550 million in 2005-06 primarily relates to funding for the Australian Government's Community Water Grants programme provided in the 2004-05 Additional Estimates process and measures received in the 2005-06 Budget.

Schedule of Budgeted Assets and Liabilities Administered on behalf of Government

The principle administered assets comprise the DEH 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. This revenue is no longer reported as administered revenue as a result of changed requirements under the Finance Minister's Orders in 2001-02.

5.2: BUDGETED FINANCIAL STATEMENTS TABLES

TABLE 5.1 – BUDGETED DEPARTMENTAL STATEMENT OF FINANCIAL PERFORMANCE
(for the period ended 30 June 2006)

	Note	Estimated Actual 2004–05 $'000	Budget Estimate 2005–06 $'000	FORWARD ESTIMATES
				2006–07 $'000	2007–08 $'000	2008–09 $'000
REVENUES FROM ORDINARY ACTIVITIES
Revenues from Government	1	294,447	321,438	319,887	305,316	248,573
Goods and services	2	33,133	31,187	24,185	20,514	7,035
Other		365	355	355	355	355
Total revenues from ordinary activities		327,945	352,980	344,427	326,185	255,963
EXPENSES FROM ORDINARY ACTIVITIES	1, 2
(excluding borrowing costs expense)
Employees		115,385	119,380	117,594	110,497	84,408
Suppliers		135,248	152,733	147,184	143,035	105,201
Grants	3	55,374	53,911	53,891	46,943	41,610
Depreciation and amortisation		23,840	24,606	24,795	24,747	24,656
Write–down of assets and impairment of assets		68	68	68	68	68
Other		20	20	20	20	20
Total expenses from ordinary activities (excluding borrowing costs expense)		329,935	350,718	343,552	325,310	255,963
Borrowing cost expense	4	180	123	64	-	-
Operating Surplus or (deficit) from ordinary activities		(2,170)	2,139	811	875	-
Gain or (loss) on extraordinary items		-	-	-	-	-
Net Surplus or (deficit) attributable to the Australian Government		(2,170)	2,139	811	875	-
Net credit or (debit) to asset revaluation reserve		4,040	4,040	4,040	-	-
Total changes in equity other than those resulting from transactions with owners as owners		1,870	6,179	4,851	875	-

TABLE 5.2 – BUDGETED DEPARTMENTAL STATEMENT OF
FINANCIAL POSITION (as at 30 June 2006)

	Note	Estimated Actual 2004–05 $'000	Budget Estimate 2005–06 $'000	FORWARD ESTIMATES
				2006–07 $'000	2007–08 $'000	2008–09 $'000
ASSETS
Financial Assets
Cash		9,304	8,997	10,160	10,149	6,965
Receivables		36,362	43,634	49,584	60,921	75,913
Accrued revenues		754	768	782	782	782
Other financial assets		23	23	23	23	23
Total financial assets		46,443	53,422	60,549	71,875	83,683
Non–financial assets
Land and buildings		195,513	193,177	190,467	183,251	176,035
Infrastructure, plant and equipment		101,470	100,579	97,403	92,598	87,846
Inventories		8,650	8,787	8,987	9,217	9,452
Intangibles		8,230	8,586	8,945	9,252	9,597
Other non–financial assets		743	817	893	926	646
Total non–financial assets		314,606	311,946	306,695	295,244	283,576
Total assets		361,049	365,368	367,244	367,119	367,259
LIABILITIES
Interest bearing liabilities
Loans	4	3,065	2,102	1,082	-	-
Other		704	704	704	704	704
Total interest bearing liabilities		3,769	2,806	1,786	704	704
Provisions
Employees		36,938	37,289	37,822	37,962	38,102
Other provisions		33,484	28,884	24,284	24,284	24,284
Total provisions		70,422	66,173	62,106	62,246	62,386
Payables
Suppliers		4,286	4,147	4,147	4,147	4,147
Other Payables		368	310	227	169	169
Total payables		4,654	4,457	4,374	4,316	4,316
Total liabilities		78,845	73,436	68,266	67,266	67,406
EQUITY*
Parent entity interest
Contributed equity		14,446	19,251	21,446	21,446	21,446
Reserves		133,048	137,088	141,128	141,128	141,128
Retained surpluses or accumulated deficits		134,710	135,593	136,404	137,279	137,279
Total parent entity interest		282,204	291,932	298,978	299,853	299,853
Total equity		282,204	291,932	298,978	299,853	299,853
Current assets		55,093	62,209	69,536	81,092	93,135
Non–current assets		305,956	303,159	297,708	286,027	274,124
Current liabilities		20,235	20,295	20,665	23,271	20,887
Non–current liabilities		58,610	53,141	47,601	43,995	46,519
*   Note: ‘equity’ is the residual interest in assets after deduction of liabilities.

TABLE 5.3 – BUDGETED DEPARTMENTAL STATEMENT OF CASH FLOWS
(for the period ended 30 June 2006)

	Note	Estimated Actual 2004–05 $'000	Budget Estimate 2005–06 $'000	FORWARD ESTIMATES
				2006–07 $'000	2007–08 $'000	2008–09 $'000
OPERATING ACTIVITIES
Cash received
Appropriations		274,663	314,563	314,327	294,269	230,762
Goods and services	2	34,107	30,761	23,760	20,224	7,712
Other		3,758	3,316	3,301	3,301	5,443
Total cash received		312,528	348,640	341,388	317,794	243,917
Cash used
Employees		112,423	119,029	117,061	110,357	84,268
Suppliers		143,758	157,761	152,142	143,376	105,176
Grants	3	56,141	53,911	53,891	46,943	41,610
Other		4,097	4,182	3,010	2,946	2,946
Total cash used		316,419	334,883	326,104	303,622	234,000
Net cash from or (used by) operating activities		(3,891)	13,757	15,284	14,172	9,917
INVESTING ACTIVITIES
Cash used
Purchase of property, plant and equipment		15,163	17,838	15,228	13,033	13,033
Other		68	68	68	68	68
Total cash used		15,231	17,906	15,296	13,101	13,101
Net cash from or (used by) investing activities		(15,231)	(17,906)	(15,296)	(13,101)	(13,101)
FINANCING ACTIVITIES
Cash received
Appropriations – contributed equity			4,805	2,195
Other		22,407	-	-	-	-
Total cash received		22,407	4,805	2,195	0	0
Cash used
Repayment of debt	4	909	963	1,020	1,082	-
Total cash used		909	963	1,020	1,082	-
Net cash from or (used by) financing activities		21,498	3,842	1,175	(1,082)	-
Net increase or (decrease) in cash held		2,376	(307)	1,163	(11)	(3,184)
Cash at the beginning of the reporting period		6,928	9,304	8,997	10,160	10,149
Cash at the end of the reporting period		9,304	8,997	10,160	10,149	6,965

TABLE 5.4 – DEPARTMENTAL CAPITAL BUDGET STATEMENT

	Note	Estimated Actual 2004–05 $'000	Budget Estimate 2005–06 $'000	FORWARD ESTIMATES
				2006–07 $'000	2007–08 $'000	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–finance 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		15,163	13,033	13,033	13,033	13,033
Total		15,163	17,838	15,228	13,033	13,033

TABLE 5.5 – 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	1,008		229,112	140,708		15,588	2,600	389,016
Accumulated depreciation			(34,608)	(39,238)		(8,732)	(1,225)	(83,803)
Opening net book value	1,008	-	194,504	101,470	-	6,856	1,375	305,213
Additions:
By purchase			5,360	11,028		1,450		17,838
By finance lease								-
From acquisitions of entities or operations (including restructuring)								-
Net revaluation increment/decrement	26		3,155	806		52	1	4,040
Reclassifications								-
Depreciation/amortisation expense			(10,876)	(12,582)		(1,131)	(17)	(24,606)
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	1,034		237,627	152,399		17,090	2,601	410,751
Accumulated depreciation	0		(45,484)	(51,820)		(9,863)	(1,242)	(108,409)
Closing net book value	1,034	-	192,143	100,579	-	7,227	1,359	302,342

TABLE 5.6 – SCHEDULE OF BUDGETED REVENUES AND EXPENSES ADMINISTERED ON BEHALF OF GOVERNMENT
(for the period ended 30 June 2006)

	Note	Estimated Actual 2004–05 $'000	Budget Estimate 2005–06 $'000	FORWARD ESTIMATES
				2006–07 $'000	2007–08 $'000	2008–09 $'000
REVENUES ADMINISTERED ON BEHALF OF GOVERNMENT
Taxation
Other taxes, fees and fines	5	1,300	1,339	1,379	1,420	1,463
Total Taxation		1,300	1,339	1,379	1,420	1,463
Non–taxation (revenue from Government)
Goods and services		1,951	2,359	989	2,249	949
Interest		5	4	3	1	-
Other sources of non–taxation revenues		9,000	9,000	9,000	9,000	9,000
Total non–taxation	6	10,956	11,363	9,992	11,250	9,949
Total revenues administered on behalf of the Government		12,256	12,702	11,371	12,670	11,412
EXPENSES ADMINISTERED ON BEHALF OF GOVERNMENT
Grants	7	395,535	432,070	499,392	482,730	194,874
Suppliers	8	46,000	46,000	46,000	46,000	-
Other	8	2,265	3,280	3,280	3,600	3,600
Total expenses administered on behalf of the Government		443,800	481,350	548,672	532,330	198,474

TABLE 5.7 – SCHEDULE OF BUDGETED ASSETS AND LIABILITIES ADMINISTERED ON BEHALF OF GOVERNMENT
(as at 30 June 2006)

	Note	Estimated Actual 2004–05 $'000	Budget Estimate 2005–06 $'000	FORWARD ESTIMATES
				2006–07 $'000	2007–08 $'000	2008–09 $'000
ASSETS ADMINISTERED ON BEHALF OF GOVERNMENT
Financial assets
Cash		1	1	1	1	1
Receivables		6,804	6,794	6,783	6,774	6,769
Investments under the equity method		118,301	118,301	118,301	118,301	118,301
Accrued revenues		441	441	441	441	441
Other financial assets		74	74	74	74	74
Total financial assets		125,621	125,611	125,600	125,591	125,586
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		392	392	392	392	392
Total non–financial assets		6,413	6,413	6,413	6,413	6,413
Total assets administered on behalf of the Government		132,034	132,024	132,013	132,004	131,999
LIABILITIES ADMINISTERED ON BEHALF OF GOVERNMENT
Payables
Suppliers		3,027	3,027	3,027	3,027	3,027
Grants and subsidies		32,720	32,720	32,720	32,720	32,720
Other payables		7,684	7,684	7,684	7,684	7,684
Total payables		43,431	43,431	43,431	43,431	43,431
Total liabilities administered on behalf of the Government		43,431	43,431	43,431	43,431	43,431

TABLE 5.8 – SCHEDULE OF BUDGETED ADMINISTERED CASH FLOWS
(for the period ended 30 June 2006)

	Note	Estimated Actual 2004–05 $'000	Budget Estimate 2005–06 $'000	FORWARD ESTIMATES
				2006–07 $'000	2007–08 $'000	2008–09 $'000
OPERATING ACTIVITIES
Cash received
Other taxes, fees and fines	5	1,300	1,339	1,379	1,420	1,463
Rendering of services		1,951	2,359	989	2,249	949
Interest		5	4	3	1	-
Other	6	16,650	16,650	16,650	16,650	9,150
Total cash received		19,906	20,352	19,021	20,320	11,562
Cash used
Grant payments	7	395,535	432,070	499,392	482,730	194,874
Suppliers	8	46,000	46,000	46,000	46,000	-
Other	8	9,915	10,930	10,930	11,250	3,750
Total cash used		451,450	489,000	556,322	539,980	198,624
Net cash from or (used by) operating activities		(431,544)	(468,648)	(537,301)	(519,660)	(187,062)
INVESTING ACTIVITIES
Cash received
Other		8	10	11	9	5
Total cash received		8	10	11	9	5
Net cash from or (used by) investing activities		8	10	11	9	5
Net increase or (decrease) in cash held		(431,536)	(468,638)	(537,290)	(519,651)	(187,057)
Cash at the beginning of the reporting period		1	1	1	1	1
Cash from Official Public Account for
Appropriations	9	131,350	167,888	245,392	228,730	194,874
Special accounts	9	312,450	313,462	303,280	303,600	3,600
Cash to Official Public Account for
Appropriations	10	7,900	7,900	7,900	7,900	7,900
Special accounts	10	4,364	4,812	3,482	4,779	3,517
Cash at the end of the reporting period		1	1	1	1	1

TABLE 5.9 SCHEDULE OF ADMINISTERED CAPITAL BUDGET

The DEH has not been appropriated any Administered Capital in 2005-06.

TABLE 5.10 – SCHEDULE OF 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								-
From acquisitions of entities or operations (including restructuring)								-
Net revaluation increment/decrement								-
Reclassifications
Depreciation/amortisation expense								-
Recoverable amount write–downs								-
Other movements								-
Disposals:
From disposal of entities of 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

5.3 Notes to the Financial Statements

1. The increase in departmental revenues from the government and expenses in 2005-06 primarily relates to funding for new measures announced in the 2005-06 Budget. Refer Table 2.2 - Summary of Measures Contained in the 2005-2006 Budget (pages 34-36). The reduction in revenues from the government and expenses in 2008-09 primarily relates to funding for the Climate Change Strategy 2004-05 Budget measure which ceases in 2007-08. There is no direct appropriation from the government to the DNP. The revenue from government estimates include funds that will be appropriated directly to the DEH and transferred to the DNP. In 2005-06 funding of $40.808 million will be appropriated to the 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 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 will be over nine years, with the final repayment being made in 2007 08.
5. 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.
6. 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.
7. 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.
8. 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.
9. Administered expenses estimated to be drawn from the Official Public Account's annual appropriations and Administered Special Accounts.
10. Administered revenue estimated to be returned to the Official Public Account relating to annual appropriations and Special Account items.

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