1. In 2014, as announced in the 2013-14 Mid-year and Fiscal Economic Outlook, the Department of Finance temporarily quarantined the APSC's surplus departmental appropriation funding of $38,000. Formal reduction of this temporarily quarantined appropriation will be made in a future period by the Department of Finance.

In 2015, no appropriation has been temporarily withheld (see footnote 4 for amounts that have been permanently withheld).

2. Receipts in 2014 were appropriated under section 31 of the Financial Management and Accountability Act 1997.

3. The variance in 2015 occurred due to the operating result excluding non-cash depreciation expense (see note 3) and an increase in suppliers payables (note 9a) and prepayments received (note 9b). These factors resulted in higher cash inflows for the year.

4. In 2013, as announced in the 2012-13 Mid-year and Fiscal Economic Outlook, by agreement with the Department of Finance, the APSC relinquished control of surplus departmental appropriation funding of $112,000. This reduction of $112,000 under section 10 of Appropriation Act (No. 1) 2012-13 was determined by the Minister for Finance on 5 August 2013.

In 2015, as announced in the 2014-15 Mid-year and Fiscal Economic Outlook, by agreement with the Department of Finance, the APSC relinquished control of surplus departmental appropriation funding of $13,000. This unused appropriation was permanently withheld by direction of a delegate for the Minister for Finance under section 51 of the PGPA Act on 30 June 2015.

1. Departmental Capital Budgets are appropriated through Appropriation Acts (Nos. 1, 3 & 5). They form part of ordinary annual services, and are not separately identified in the Appropriation Acts. For more information on ordinary annual services appropriations, please see Note 16a: Annual appropriations.

2. Payments made on non-financial assets include purchases of assets, expenditure on assets which has been capitalised, costs incurred to make good an asset to its original condition, and the capital repayment component of finance leases.

1. The Department of the House of Representatives, the Department of the Senate and the Attorney-General's Department drew from the Remuneration Tribunal Act 1973 - section 7(13) for the purpose of making payments of Parliamentarians' and Judicial Office Holders' remuneration and entitlements.

2. Due to amendments made in 2011 to the Remuneration Tribunal Act 1973, from 15 March 2012 payments are no longer made under the Remuneration and Allowances Act 1990.