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Note 4. Funding

The section identifies the APSC’s funding structure.

Note 4.1: Appropriations

Note 4.1a: Annual appropriations (‘recoverable GST exclusive’)
Departmental 2017
$’000
2016
$’000

1. In 2017, by agreement with the Department of Finance, the APSC relinquished control of surplus departmental appropriation funding of $7,131. This unused appropriation was permanently withheld by direction of a delegate for the Minister for Finance under section 51 of the PGPA Act during June 2017.

In 2016, as announced in the 2015-16 Mid-year and Fiscal Economic Outlook, by agreement with the Department of Finance, the APSC relinquished control of surplus departmental appropriation funding of $9,000. This unused appropriation was permanently withheld by direction of a delegate for the Minister for Finance under section 51 of the PGPA Act during June 2016.

2. Departmental Capital Budgets are appropriated through Supply Act No.1 and Appropriation Acts (No. 1, 3, 5). They form part of ordinary annual services and are not separately identified in the Appropriation Acts.

3. The variance in 2017 occurred due to the level of purchase of assets and a decrease in both suppliers payables (note 3.3a) and prepayments received (note 3.3b). These factors resulted in higher cash outflows for the year.

The variance in 2016 occurred due to the operating result excluding non-cash depreciation expense (see note 4.2) and a decrease in suppliers payables (note 3.3a) and prepayments received (note 3.3b). These factors resulted in higher cash outflows for the year.

Appropriation Act
Ordinary annual services 1 20,341 20,647
Capital Budget 2 567 417
Total Appropriation Act 20,908 21,064
PGPA Act
Section 74 receipts 21,717 21,370
Total PGPA Act 21,717 21,370
Total Appropriation 42,625 42,434
Appropriation applied (current and prior years) (45,381) (44,857)
Variance 3 (2,756) (2,422)
Note 4.1b: Unspent departmental annual appropriations (‘recoverable GST exclusive’)
  2017
$’000
2016
$’000

1. In 2014, as announced in the 2013-14 Mid-year and Fiscal Economic Outlook, the Department of Finance temporarily quarantined $38,000 of the APSC’s surplus departmental appropriation funding. The repeal date for this appropriation is yet to be determined.

2. 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 during June 2015. This appropriation lapses on 1 July 2017.

Departmental
Appropriation Act (No. 1) 2013-14 1 38 38
Appropriation Act (No. 1) 2014-15 2 13 13
Appropriation Act (No. 1) 2015-16 9 24,315
Supply Act (No. 1) 2016-17 8,475 -
Appropriation Act (No. 1) 2016-17 13,068 -
Total departmental 21,603 24,366
Note 4.1c: Special appropriations applied (‘recoverable GST exclusive’)
Authority Appropriation applied
2017
$’000
2016
$’000

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.

Administered
Remuneration Tribunal Act 1973—section 7(13) 1 63,215 60,190
Remuneration and Allowances Act 1990—section 8 2 - -
Total special appropriations applied 63,215 60,190

Note 4.2: Net cash appropriation arrangements

  2017
$’000
2016
$’000
Total comprehensive income less depreciation/amortisation expenses previously funded through revenue appropriations 311 570
Plus: depreciation/amortisation expenses previously funded through revenue appropriation (915) (744)
Total comprehensive income/(loss)—as per the Statement of Comprehensive Income (604) (174)