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

Section 5 - Budgeted Financial Statements

• Analysis of Budgeted Financial Statements
• Budgeted Financial Statements Tables

Analysis of Budgeted Financial Statements

An analysis of the Department of Environment and Heritage (DEH) budgeted financial statements, as reflected in DEH budgeted departmental financial statements and administered schedules for 2006-07, is provided below.

Budgeted Departmental Income Statement

Total departmental revenue in 2006-07 is estimated to be $375.840 million, a net increase of $4.470 million from the 2005-06 estimated actual of $371.370 million. This is represented by an increase in revenues from government of $8.914 million and a reduction in goods and services revenue of $4.444 million.

The increase in revenues from government primarily relates to funding for new measures announced in the 2006-07 Budget. Refer Table 2.2 - Department of the Environment and Heritage Measures (pages 21 - 22). 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 DEH and transferred to DNP. In 2006-07 funding of $43.766 million will be appropriated to DEH for DNP.

Budgeted Departmental Balance Sheet

DEH's budgeted net asset position of $299.421 million in 2006-07 represents an increase of $7.699 million from the 2005-06 estimated actual of $291.722 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 2006-07 as 2005-06. 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 2005-06, the net increase to administered expenses of $86.657 million in 2006 07 relates primarily to movement of funds for: the Australian Government Community Water Grants Programme; the Protecting Australia's Biodiversity Hotspots Programme; the Commonwealth Environment Research Facilities Programme and the Solar Cities funding increase of $19.450 million from 2005-06. These and other increases are partially offset by the winding up in 2005-06 of the Representative Areas Programme Structural Adjustment Package funding measure, with the exception of the small amount of $1.4 million in 2006-07.

Schedule of Budgeted Assets and Liabilities Administered on behalf of Government

Principal administered assets comprise DEH administered investments relating to the Environment and Heritage 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.

Budgeted Financial Statements Tables

Table 5.1 – Budgeted departmental income statement
for the period ended 30 June

	Estimated actual 2005-06 $'000	Budget estimate 2006-07 $'000	Forward estimate 2007-08 $'000	Forward estimate 2008-09 $'000	Forward estimate 2009-10 $'000
INCOME
Revenue
Revenues from Government	329,358	338,272	319,811	263,304	258,969
Goods and services	41,550	37,106	33,840	12,257	12,270
Interest	-	-	-	-	-
Dividends	-	-	-	-	-
Rents	-	-	-	-	-
Royalties	-	-	-	-	-
Other	462	462	462	462	462
Total revenue	371,370	375,840	354,113	276,023	271,701
Gains
Net foreign exchange gains	-	-	-	-	-
Reversals of previous asset write-downs	-	-	-	-	-
Net gains from sale of assets	-	-	-	-	-
Other	-	-	-	-	-
Total gains	-	-	-	-	-
Total income	371,370	375,840	354,113	276,023	271,701
EXPENSE
Employees	138,415	141,491	130,790	109,935	94,071
Suppliers	152,320	148,630	143,641	94,757	115,643
Grants	63,432	60,553	53,227	47,028	41,489
Subsidies
Depreciation and amortisation	21,695	23,530	24,930	23,960	20,404
Finance costs	123	64	-	-	-
Write-down of assets and impairment of assets	221	78	68	68	68
Net losses from sale of assets	-	-	-	-	-
Net foreign exchange losses	-	-	-	-	-
Other	-	30	26	26	26
Total expenses	376,206	374,376	352,682	275,774	271,701
Share of operating results of associates and joint ventures accounted for using the equity method
Operating result from continuing operations	(4,836)	1,464	1,431	249	-
Operating result from discontinued operations
Gain (loss) on remeasuring discontinued operations
Operating result	(4,836)	1,464	1,431	249	-
Minority interest in net surplus or (deficit)
Net surplus or (deficit) attributable to the Australian Government	-	-	-	-	-

Table 5.2 – Budgeted departmental balance sheet as at 30 June

	Estimated actual 2005-06 $'000	Budget estimate 2006-07 $'000	Forward estimate 2007-08 $'000	Forward estimate 2008-09 $'000	Forward estimate 2009-10 $'000
ASSETS
Financial assets
Cash	3,586	3,439	2,912	3,054	2,287
Receivables	64,423	62,108	55,493	53,111	54,167
Investments accounted for under
the equity method	-	-	-	-	-
Investments (s.39 FMA Act; s.18 CAC Act; s.19 CAC Act)	-	-	-	-	-
Other investments	-	-	-	-	-
Tax assets
Accrued revenues	9,080	8,008	6,973	6,077	5,138
Other	-	-	-	-	-
Total financial assets	77,089	73,555	65,378	62,242	61,592
Non-financial assets
Land and buildings	188,680	187,447	180,872	174,297	167,722
Infrastructure, plant and equipment	101,395	100,380	97,267	94,472	93,218
Investment properties	-	-	-	-	-
Heritage and cultural assets	-	-	-	-	-
Inventories	10,861	11,061	11,291	11,526	11,526
Intangibles	10,198	13,081	10,055	6,268	4,497
Biological assets	-	-	-	-	-
Assets held for sale	-	-	-	-	-
Other	1,120	908	869	350	669
Total non-financial assets	312,254	312,877	300,354	286,913	277,632
Total assets	389,343	386,432	365,732	349,155	339,224
LIABILITIES
Interest bearing liabilities
Loans	2,102	1,082	-	-	-
Leases	-	-	-	-	-
Deposits	-	-	-	-	-
Overdraft	-	-	-	-	-
Other	498	395	292	189	86
Total interest bearing liabilities	2,600	1,477	292	189	86
Provisions
Employees	40,686	39,241	33,097	26,972	25,349
Other	32,638	25,627	18,830	11,601	5,385
Total provisions	73,324	64,868	51,927	38,573	30,734
Payables
Suppliers	19,482	18,808	11,572	8,507	6,841
Grants	1,593	1,407	713	625	169
Dividends	-	-	-	-	-
Finance costs	-	-	-	-	-
Other	622	451	376	160	293
Total payables	21,697	20,666	12,661	9,292	7,303
Liabilities included in disposal groups held for sale
Total liabilities	97,621	87,011	64,880	48,054	38,123
EQUITY*
Parent entity interest
Contributed equity	27,986	30,181	30,181	30,181	30,181
Reserves	142,132	146,172	146,172	146,172	146,172
Statutory funds
Retained surpluses or accumulated deficits	121,604	123,068	124,499	124,748	124,748
Total parent entity interest	291,722	299,421	300,852	301,101	301,101
Minority interest	-	-	-	-	-
Contributed equity
Reserves
Statutory funds
Retained surpluses or accumulated deficits
Total minority interest
Total equity	291,722	299,421	300,852	301,101	301,101
Current assets	84,913	81,291	73,217	69,707	69,376
Non-current assets	304,430	305,141	292,515	279,448	269,848
Current liabilities	65,630	57,288	39,868	27,739	19,111
Non-current liabilities	31,991	29,723	25,012	20,315	19,012
*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

	Estimated actual 2005-06 $'000	Budget estimate 2006-07 $'000	Forward estimate 2007-08 $'000	Forward estimate 2008-09 $'000	Forward estimate 2009-10 $'000
OPERATING ACTIVITIES
Cash received
Goods and services	42,549	29,378	26,211	12,656	12,105
Appropriations	330,311	341,941	326,824	265,865	257,590
Interest	-	-	-	-	-
Dividends	-	-	-	-	-
Other	2,873	3,418	3,515	3,821	2,917
Total cash received	375,733	374,737	356,550	282,342	272,612
Cash used
Employees	134,816	142,936	136,934	116,060	95,694
Suppliers	161,448	152,097	153,524	108,215	125,298
Grants	66,868	60,739	53,227	47,028	41,489
Financing costs	123	64	-	-	-
Other	-	30	26	26	26
Total cash used	363,255	355,866	343,711	271,329	262,507
Net cash from or (used by) operating activities	12,478	18,871	12,839	11,013	10,105
INVESTING ACTIVITIES
Cash received	-	-	-	-	-
Proceeds from sales of property, plant and equipment	-	-	-	-	-
Proceeds from sales of financial instruments	-	-	-	-	-
Bills of exchange and promissory notes	-	-	-	-	-
Repayments of loans made	-	-	-	-	-
Investments (s.39 FMA Act; s.18 CAC Act; s.19 CAC Act)	-	-	-	-	-
Other	-	-	-	-	-
Total cash received	-	-	-	-	-
Cash used
Purchase of property, plant and equipment	16,545	20,125	12,216	10,803	10,804
Purchase of financial instruments	-	-	-	-	-
Bills of exchange and promissory notes	-	-	-	-	-
Loans made	-	-	-	-	-
Investments (s.39 FMA Act; s.18 CAC Act; s.19 CAC Act)	-	-	-	-	-
Other	68	68	68	68	68
Total cash used	16,613	20,193	12,284	10,871	10,872
Net cash from or (used by) investing activities	(16,613)	(20,193)	(12,284)	(10,871)	(10,872)
FINANCING ACTIVITIES
Cash received
Appropriations - contributed equity	4,805	2,195	-	-	-
Proceeds from issuing financial instruments	-	-	-	-	-
Proceeds from loans	-	-	-	-	-
Other	-	-	-	-	-
Total cash received	4,805	2,195	-	-
Cash used
Repayments of debt	963	1,020	1,082	-	-
Dividends paid	-	-	-	-	-
Other	-	-	-	-	-
Total cash used	963	1,020	1,082	-	-
Net cash from or (used by) financing activities	3,842	1,175	(1,082)	-	-
Net increase or (decrease) in cash held	(293)	(147)	(527)	142	(767)
Cash at the beginning of the reporting period	3,879	3,586	3,439	2,912	3,054
Effect of exchange rate movements on cash at the beginning of reporting period	-	-	-	-	-
Cash at the end of the reporting period	3,586	3,439	2,912	3,054	2,287

Table 5.4 – Departmental statement of changes in equity - summary of movement
(Budget 2006 07)

	Accumulated results $'000	Asset revaluation reserve $'000	Other reserves $'000	Contributed equity/ capital $'000	Total equity $'000
Opening balance as at 1 July 2006
Balance carried forward from previous period	121,604	142,132	-	27,986	291,722
Adjustment for changes in accounting policies	-	-	-	-	-
Adjusted opening balance	121,604	142,132	-	27,986	291,722
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	1,464	-	-	-	1,464
Total income and expenses recognised directly in equity	1,464	4,040	-	-	5,504
Transactions with owners
Distribution to owners	-	-	-	-	-
Returns on capital : Dividends	-	-	-	-	-
Returns of capital : Restructuring	-	-	-	-	-
Other	-	-	-	-	-
Contribution by owners
Appropriation (equity injection)	-	-	-	2,195	2,195
Other : Restructuring	-	-	-	-	-
Sub-total transactions with owners	-	-	-	2,195	2,195
Transfers between equity components	-	-	-	-	-
Estimated closing balance as at 30 June 2007	123,068	146,172	-	30,181	299,421

Table 5.5 – Departmental capital budget statement

	Estimated actual 2005-06 $'000	Budget estimate 2006-07 $'000	Forward estimate 2007-08 $'000	Forward estimate 2008-09 $'000	Forward estimate 2009-10 $'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	-	-	-
Other
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	11,740	17,930	12,216	10,803	10,804
Total	16,545	20,125	12,216	10,803	10,804

Table 5.6 – Departmental property, plants, equipment and intangibles summary of movement
(Budget year 2006 07)

	Land $'000	Investment property $'000	Buildings $'000	Specialist military equipment $'000	Other infrastructure plant and equipment $'000	Heritage and cultural assets $'000	Computer software $'000	Other intangibles $'000	Total $'000
As at 1 July 2006
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	-	-	5,709	-	9,717	-	1,119	-	16,545
by finance lease	-	-	-	-	-	-	-	-	-
internally developed	-	-	-	-	-	-	-	-	-
from acquisitions of entities or operations (including restructuring)	-	-	-	-	(243)	-	-	-	(243)
Revaluations and impairment through equity	26	-	3,155	-	806	-	53	-	4,040
Reclassifications
Depreciation/amortisation expense	-	-	(10,238)	-	(9,687)	-	(1,770)	-	(21,695)
Impairments recognised in operating result	-	-	-	-	-	-	-	-	-
Other movements	-	-	-	-	100	-	-	-	100
Disposals:
from disposal of entities or operations (including restructuring)	-	-	-	-	-	-	-	-	-
other disposals	-	-	-	-	-	-	-	-	-
As at 30 June 2007
Gross book value	255	-	208,147	-	119,453	-	21,616	685	350,156
Accumulated depreciation	-	-	(19,722)	-	(18,058)	-	(11,418)	(685)	(49,883)
Estimated closing net book value	255	-	188,425	-	101,395	-	10,198	-	300,273

Table 5.7 – Schedule of budgeted income and expenses administered on behalf of government
for the period ended 30 June

	Estimated actual 2005-06 $'000	Budget estimate 2006-07 $'000	Forward estimate 2007-08 $'000	Forward estimate 2008-09 $'000	Forward estimate 2009-10 $'000
INCOME ADMINISTERED ON BEHALF OF GOVERNMENT
Revenue
Taxation
Other taxes, fees and fines	1,233	1,379	1,420	1,463	1,500
Total taxation	1,233	1,379	1,420	1,463	1,500
Non-taxation
Goods and services	4,467	1,206	2,638	1,216	2,540
Interest	4	3	1	-	-
Other sources of non-taxation revenues	9,000	9,000	9,000	9,000	7,900
Total non-taxation	13,471	10,209	11,639	10,216	10,440
Total revenues administered on behalf of Government	14,704	11,588	13,059	11,679	11,940
EXPENSES ADMINISTERED ON BEHALF OF GOVERNMENT
Grants	463,299	546,978	497,746	177,214	122,026
Suppliers	59,790	61,290	62,822	-	-
Other	2,182	3,660	4,319	4,549	4,600
Total expenses administered on behalf of Government	525,271	611,928	564,887	181,763	126,626

Table 5.8 – Schedule of budgeted assets and liabilities administered on behalf of government
as at 30 June

	Estimated actual 2005-06 $'000	Budget estimate 2006-07 $'000	Forward estimate 2007-08 $'000	Forward estimate 2008-09 $'000	Forward estimate 2009-10 $'000
ASSETS ADMINISTERED ON BEHALF OF GOVERNMENT
Financial assets
Cash	435	435	435	435	435
Receivables	8,697	11,297	11,288	11,283	11,283
Investments (s.39 FMA Act; s.18 CAC Act; s.19 CAC Act)	134,801	134,801	134,801	134,801	134,801
Accrued revenues	1,562	1,562	1,562	1,562	1,562
Total financial assets	145,495	148,095	148,086	148,081	148,081
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	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	154,986	157,586	157,577	157,572	157,572
LIABILITIES ADMINISTERED ON BEHALF OF GOVERNMENT
Payables
Suppliers	4,536	4,536	4,536	-	-
Grants and subsidies	53,391	53,391	53,391	57,927	57,927
Other payables	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 5.9 – Schedule of budgeted administered cash flows
for the period ended 30 June

	Estimated actual 2005-06 $'000	Budget estimate 2006-07 $'000	Forward estimate 2007-08 $'000	Forward estimate 2008-09 $'000	Forward estimate 2009-10 $'000
OPERATING ACTIVITIES
Cash received
Other taxes, fees and fines	1,233	1,379	1,420	1,463	1,500
Rendering of services	4,467	1,206	2,638	1,216	2,540
Interest	4	3	1	-	-
Dividends	-	-	-	-	-
Other	30,104	30,104	30,104	30,104	29,004
Total cash received	35,808	32,692	34,163	32,783	33,044
Cash used
Grant payments	463,299	546,978	497,746	177,214	122,026
Suppliers	59,790	61,290	62,822	-	-
Other	23,286	24,764	25,423	25,653	25,704
Total cash used	546,375	633,032	585,991	202,867	147,730
Net cash from or (used by) operating activities	(510,567)	(600,340)	(551,828)	(170,084)	(114,686)
INVESTING ACTIVITIES
Cash received
Other	10	11	9	5	-
Total cash received	10	11	9	5	-
Cash used
Advances and loans made	1,998	2,611	-	-	-
Total cash used	1,998	2,611	-	-	-
Net cash from or (used by) investing activities	(1,988)	(2,600)	9	5	-
FINANCING ACTIVITIES
Cash received
Other	1,998	2,611	-	-	-
Total cash received	1,998	2,611	-	-	-
Net cash from or (used by) financing activities	1,998	2,611	-	-	-
Net increase or (decrease) in cash held	(510,557)	(600,329)	(551,819)	(170,079)	(114,686)
Cash at beginning of reporting period	435	435	435	435	435
Cash from Official Public Account for:
- appropriations	210,016	308,268	260,568	177,214	122,026
- special accounts	315,255	303,660	304,319	4,549	4,600
Cash to Official Public Account for:
- appropriations	(6,604)	(3,509)	(4,978)	(3,594)	(3,850)
- special accounts	(8,110)	(8,090)	(8,090)	(8,090)	(8,090)
Cash at end of reporting period	435	435	435	435	435

Table 5.10 – Schedule of administered capital budget

	Estimated actual 2005-06 $'000	Budget estimate 2006-07 $'000	Forward estimate 2007-08 $'000	Forward estimate 2008-09 $'000	Forward estimate 2009-10 $'000
CAPITAL APPROPRIATIONS
Administered capital	1,998	2,611	-	-	-
Special appropriations	-	-	-	-	-
Total capital appropriations	1,998	2,611	-	-	-
Represented by:
Purchase of non-financial assets
Other	1,998	2,611	-	-	-
Total represented by	1,998	2,611	-	-	-
PURCHASE OF NON-FINANCIAL ASSETS
Funded by capital appropriation	-	-	-	-	-
Funded internally by Departmental resources	-	-	-	-	-
Total	-	-	-	-	-

Table 5.11 – Schedule of administered property, plant, equipment and intangibles - summary of movement
(Budget year 2006 07)

	Land $'000	Investment property $'000	Buildings $'000	Specialist military equipment $'000	Other infrastructure plant and equipment $'000	Heritage and cultural assets $'000	Computer software $'000	Other intangibles $'000	Total $'000
As at 1 July 2006
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 2007
Gross book value	-	-	4,750	-	1,271	-	-	-	6,021
Accumulated depreciation	-	-	-	-	-	-	-	-	-
Estimated closing net book value	-	-	4,750	-	1,271	-	-	-	6,021

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