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BUDGET 2006 - 2007: Budget Paper No. 1: STATEMENT 10: Australian Accounting Stardards Financial Statements



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STATEMENT 10: AUSTRALIAN ACCOUNTING STANDARDS FINANCIAL STATEMENTS

This statement presents financial statements that have been prepared on an accrual basis in accordance with applicable Australian Accounting Standards (AAS), being the Australian Equivalents to International Financial Reporting Standards (AEIFRS) and AAS 31 Financial Reporting by Governments, except where departures from the standard are identified in Note 1.

A reconciliation between the Australian Government’s general government AAS and Government Finance Statistics (GFS) revenue, expenses and operating results is provided in Statement 8.

Notes to the AAS Financial Statements.................................................................10-9

Appendix A: Additional Agency Statistics ..........................................................10-17

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STATEMENT 10: AUSTRALIAN ACCOUNTING STANDARDS FINANCIAL STATEMENTS

Table 1: Australian Government general government sector income statement Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 Note $m $m $m $m $m

Revenues Taxation Income tax 3 188,530 198,530 210,750 223,100 233,270

Indirect tax 4 29,510 30,150 30,820 31,150 31,550

Other taxes 2,227 2,192 2,312 2,201 2,257

Total taxation revenue 220,267 230,872 243,882 256,451 267,077

Non-taxation Sales of goods and services 5,070 5,275 5,413 5,591 6,000

Interest and dividends 5 8,428 8,718 9,056 9,824 10,429

Other sources of non-tax revenue 6 3,586 3,499 3,620 3,748 4,562

Total non-tax revenue 17,084 17,492 18,090 19,163 20,992

Total revenue 237,351 248,364 261,972 275,615 288,069

Gains Net foreign exchange gains 0 0 0 0 0

Net gains from sale of assets 0 25 1,265 0 4

Other gains 14,941 1,442 3,140 3,913 4,178

Total Gains 14,941 1,466 4,405 3,913 4,182

Income 252,293 249,831 266,377 279,528 292,251

Expenses Goods and services Employees 7 25,105 26,823 27,358 28,219 29,813

Suppliers 8 19,614 22,857 22,661 22,530 22,923

Depreciation and amortisation 9 4,899 5,216 5,378 5,317 5,193

Net write-down and impairment of assets and fair value losses 3,812 4,023 4,007 4,163 4,322

Net foreign exchange losses 52 0 0 0 0

Net losses from sale of assets 1,040 0 0 0 0

Other goods and services expenses 10 7,947 8,348 8,827 9,612 10,306

Total goods and services 62,469 67,267 68,232 69,842 72,557

Subsidies benefits and grants Personal benefits 99,959 103,533 110,700 118,299 126,424

Subsidies 11,904 12,920 13,568 14,228 14,566

Grants 11 44,492 48,575 50,155 51,983 53,841

Total subsidies benefits and grants 156,355 165,028 174,423 184,510 194,831

Borrowing costs Interest 5,730 5,481 5,040 4,754 4,377

Other borrowing costs 31 34 30 30 30

Total interest and other borrowing costs 5,761 5,515 5,070 4,784 4,407

Total expenses 224,584 237,810 247,724 259,136 271,796

Operating result 27,708 12,021 18,653 20,392 20,455

Statement 10: Australian Accounting Standards Financial Statements

10-4

Table 2: Australian Government general government sector balance sheet Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 Note $m $m $m $m $m

Assets Financial assets Cash 2,008 2,348 2,778 2,297 2,121

Receivables 12 39,962 35,579 37,834 40,105 42,745

Investments 98,637 119,057 135,780 152,353 161,321

Equity accounted investments 616 616 616 616 616

Accrued revenue 2,908 3,044 3,207 3,331 3,206

Other financial assets 23 24 25 25 27

Total financial assets 144,155 160,668 180,240 198,726 210,035

Non-financial assets 13

Land and buildings 21,374 22,059 23,303 24,007 24,753

Infrastructure 43,404 45,797 48,936 52,765 57,002

Heritage and cultural assets 8,074 8,109 8,134 8,164 8,188

Intangibles 2,148 2,442 2,479 2,414 2,323

Investment property 262 207 117 139 390

Biological assets 2 3 4 5 6

Assets held for sale 370 327 330 331 331

Inventories 5,532 5,643 5,830 6,045 6,456

Other non-financial assets 4,212 3,006 1,800 1,384 904

Total non-financial assets 85,378 87,593 90,934 95,255 100,353

Total assets 229,533 248,261 271,173 293,981 310,387

Liabilities Debt Government securities 57,275 59,269 59,355 58,723 50,715

Loans 4,743 4,829 4,672 4,565 4,746

Leases 344 319 780 745 705

Deposits 300 300 300 300 300

Overdrafts 0 0 0 0 0

Other debt 1,184 1,186 1,173 1,153 1,149

Total debt 63,846 65,903 66,280 65,485 57,616

Provisions and payables Employees 14 110,960 115,017 119,079 123,168 127,326

Suppliers 2,873 2,954 3,039 3,110 3,184

Personal benefits payable 8,108 8,430 8,633 8,712 9,022

Subsidies payable 1,383 1,323 1,243 1,168 1,195

Grants payable 15 9,562 9,989 10,414 10,776 11,273

Other provisions and payables 13,064 12,666 12,699 12,756 12,788

Total provisions and payables 145,948 150,379 155,107 159,689 164,789

Liabilities associated with assets held for sale 0 0 0 0 0

Total liabilities 209,795 216,282 221,387 225,175 222,404

Net assets 19,738 31,979 49,787 68,807 87,983

Equity Accumulated results -37,173 -25,187 -6,365 14,407 35,354

Reserves 56,911 57,167 56,152 54,399 52,629

Capital 0 0 0 0 0

Total equity 19,738 31,979 49,787 68,807 87,983

Statement 10: Australian Accounting Standards Financial Statements

10-5

Table 3: Australian Government general government sector statement of changes in equity

Accumulated results Asset revaluation Other reserves Contributed Total equity

reserve equity/capital

2006-07 2007-08 2006-07 2007-08 2006-07 2007-08 2006-07 2007-08 2006-07 2007-08 $m $m $m $m $m $m $m $m $m $m

Opening balance Balance carried forward from previous period -37,466 -37,173 17,883 19,711 19,870 37,201 0 0 286 19,738

Adjustment for errors / entity adjustments -34,057 -27 4 0 34,052 0 0 0 -1 -27

Adjustment for changes in accounting policy 4,880 0 0 0 0 0 0 0 4,880 0

Adjusted opening balance -66,643 -37,200 17,886 19,711 53,922 37,201 0 0 5,164 19,711

Income and expense Revenues and expenses recognised directly in equity Currency translation gain (loss) na na na na 0 0 na na 0 0

Financial asset revaluations na na 1,364 272 129 0 na na 1,493 272

Non-financial asset revaluations na na 462 48 na na na na 462 48

Total revenues and expenses recognised directly in equity 0 0 1,825 320 129 0 0 0 1,954 320

Net operating result 27,708 12,021 na na na na na na 27,708 12,021

Total income and expenses Transfers between reserves -8 23 -8 -16 17 -7 0 0 0 0

Dividends 0 0 0 0 0 0 0 0 0 0

Other movements 1,770 -31 7 3 -16,867 -44 0 0 -15,089 -72

Closing balance -37,173 -25,187 19,711 20,017 37,201 37,149 0 0 19,738 31,979

Statement 10: Australian Accounting Standards Financial Statements

10-6

Table 3: Australian Government general government sector statement of changes in equity (continued)

Accumulated results Asset revaluation Other reserves Contributed Total equity

reserve equity/capital

2008-09 2009-10 2008-09 2009-10 2008-09 2009-10 2008-09 2009-10 2008-09 2009-10 $m $m $m $m $m $m $m $m $m $m

Opening balance Balance carried forward from previous period -25,187 -6,365 20,017 20,097 37,149 36,055 0 0 31,979 49,787

Adjustment for errors / entity adjustments -17 -20 0 0 0 0 0 0 -17 -20

Adjustment for changes in accounting policy 0 0 0 0 0 0 0 0 0 0

Adjusted opening balance -25,205 -6,386 20,017 20,097 37,150 36,055 0 0 31,962 49,767

Income and expense Revenues and expenses recognised directly in equity Currency translation gain (loss) na na na na 0 0 na na 0 0

Financial asset revaluations na na 35 30 0 0 na na 35 30

Non-financial asset revaluations na na 38 44 na na na na 38 44

Total revenues and expenses recognised directly in equity 0 0 73 74 0 0 0 0 73 74

Net operating result 18,653 20,392 na na na na na na 18,653 20,392

Total income and expenses Transfers between reserves -8 -7 2 1 6 6 0 0 0 0

Dividends 0 0 0 0 0 0 0 0 0 0

Other movements 194 408 5 6 -1,101 -1,840 0 0 -902 -1,426

Closing balance -6,365 14,407 20,097 20,178 36,055 34,221 0 0 49,787 68,807

Statement 10: Australian Accounting Standards Financial Statements

10-7

Table 3: Australian Government general government sector statement of changes in equity (continued) Opening balance Balance carried forward from previous period 14,290 20,178 34,221 0 68,689

Adjustment for errors / entity adjustments -76 -1 1 0 -76

Adjustment for changes in accounting policy 0 0 0 0 0

Adjusted opening balance 14,214 20,177 34,222 0 68,613

Income and expense Revenues and expenses recognised directly in equity Currency translation gain (loss) na na 0 na 0

Financial asset revaluations na 30 0 na 30

Non-financial asset revaluations na 33 na na 33

Total revenues and expenses recognised directly in equity 0 63 0 0 63

Net operating result 20,455 na na na 20,455

Total income and expenses Transfers between reserves -5 0 5 0 0

Dividends 0 0 0 0 0

Other movements 689 6 -1,844 0 -1,148

Closing balance 35,354 20,246 32,383 0 87,983

Accumulated results Asset revaluation reserve Other reserves

2010-11 2010-11 2010-11 2010-11 2010-11

Contributed equity/capital

Total equity

$m $m $m $m $m

Statement 10: Australian Accounting Standards Financial Statements

10-8

Table 4: Australian Government general government sector cash flow statement Note Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Operating activities Cash received Taxation 16 216,321 226,778 239,487 251,998 262,770

Sales of goods and services 5,221 5,437 5,596 5,749 6,160

Interest 5,528 5,676 5,072 5,685 6,194

Dividends 3,120 2,926 3,837 3,949 4,085

GST input credit receipts 3,027 2,988 2,996 3,058 3,121

Other 3,011 3,240 3,338 3,432 4,208

Total operating cash received 236,227 247,045 260,326 273,872 286,538

Cash used Payments to employees 21,285 22,738 23,267 24,100 25,625

Payments to suppliers 23,192 26,080 25,897 25,787 26,486

Subsidies paid 11,486 12,346 13,014 13,741 14,076

Personal benefits 98,732 102,934 110,424 118,169 126,110

Grant payments 44,397 47,572 48,708 51,304 53,427

Interest and other financing costs 5,587 5,595 5,197 4,720 5,158

GST payments to taxation authority 79 81 82 85 87

Other 7,441 8,282 8,789 9,596 10,304

Total operating cash used 212,200 225,628 235,379 247,500 261,273

Net cash from operating activities 24,027 21,416 24,947 26,372 25,265

Investing activities Cash received Proceeds from asset sales program 8,801 6,615 2,015 0 0

Proceeds from sales of property,

plant and equipment and intangibles 184 250 222 114 104

Other net investing cash received 289 288 313 331 346

Total investing cash received 9,274 7,154 2,550 445 450

Cash used

Purchase of property, plant and equipment and intangibles 8,085 8,318 9,342 9,965 9,942

Net loans, advances and HECS 1,152 1,964 2,033 1,923 2,150

Other net investing cash paid 22,982 20,234 15,742 14,606 6,718

Total investing cash used 32,218 30,516 27,116 26,493 18,810

Net cash from investing activities -22,944 -23,362 -24,566 -26,049 -18,360

Financing activities

Cash received

Net cash received from currency issues 0 0 0 0 0

Other 339 0 0 0 0

Total financing cash received 339 0 0 0 0

Cash used

Net repayments of borrowings 1,312 -2,336 -154 705 6,987

Other 48 50 106 99 94

Total financing cash used 1,359 -2,286 -49 804 7,081

Net cash from financing activities -1,020 2,286 49 -804 -7,081

Net increase/decrease in cash held 2 63 340 430 -481 -176

Statement 10: Australian Accounting Standards Financial Statements

10-9

NOTES TO THE AAS FINANCIAL STATEMENTS

Note 1: External reporting standards and accounting policies

The Charter of Budget Honesty Act 1998 requires that the budget be based on external reporting standards and that departures from applicable external reporting standards be identified.

The financial statements included in this statement have been prepared on an accrual basis in accordance with applicable Australian Accounting Standards (AAS), being the Australian Equivalents to International Financial Reporting Standards (AEIFRS) and AAS 31 Financial Reporting by Governments (AAS 31).

AAS requires governments to prepare accrual based general purpose financial reports. This means that assets, liabilities, income and expenses are recorded in financial statements when transactions have an economic impact on the government, rather

than when the cash flow associated with these transactions occurs. Consistent with AAS, an income statement, a balance sheet, a statement of changes in equity, and a cash flow statement have been prepared for the budget year and the three forward

years.

The accounting policies in this statement are generally consistent with the accounting policies in AAS. While the scope for financial reporting recommended in AAS 31 is the whole of government (that is, the Australian Government public sector), in accordance with the Charter of Budget Honesty Act 1998, the presentation covers the general government sector only. This statement includes notes showing disaggregated information.

AAS would suggest the gross amount of goods and services tax (GST) be included in the Australian Government’s financial statements. However, under the Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations, GST is collected by the Australian Taxation Office as an agent for the States and Territories (the States), and appropriated to the States. Therefore, GST cash flows and any accrued GST revenues and associated payments to the States are not recorded in the financial statements.

The new AEIFRS standard relating to superannuation is AASB 119 Employee Benefits. The standard requires the government bond rate at balance date to be referenced when valuing the superannuation liability, with the relevant bond yield to match the term of the liability. However, the longest maturing government bond is only 10 years, significantly shorter than the term of the superannuation liability. Therefore, in applying this standard, a longer term rate of 6 per cent as determined by actuaries is adopted to discount the liability for budget reporting. Guidance has been sought from the Australian Accounting Standards Board to clarify the differing interpretations in applying AASB 119 for outcomes.

Statement 10: Australian Accounting Standards Financial Statements

10-10

Note 2: Reconciliation of cash

Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Operating result (revenues less expenses) 27,708 12,021 18,653 20,392 20,455

less Revenues not providing cash Foreign exchange gains 0 0 0 0 0

Gains from asset sales programme 0 0 1,252 0 0

Gains from sale of assets 6 57 14 0 5

Other 15,310 1,812 3,616 4,421 4,715

Total revenues not providing cash 15,316 1,869 4,882 4,422 4,720

plus Expenses not requiring cash Increase/(decrease) in employee entitlements 3,856 4,060 4,062 4,089 4,159 Depreciation/amortisation expense 4,899 5,216 5,378 5,317 5,193

Provision for bad and doubtful debts 450 469 531 571 627

Provision for diminution in value of assets 291 284 154 151 144

Losses from asset sales programme 1,040 27 0 0 0

Losses from sale of assets 0 0 0 0 0

Foreign exchange losses 52 0 0 0 0

Other 7 -26 -50 -11 -60

Total expenses not requiring cash 10,596 10,030 10,076 10,117 10,063

plus Cash provided by working capital items Decrease in inventories 0 0 0 0 0

Decrease in receivables 347 18 0 0 0

Decrease in other financial assets 0 0 0 0 163

Decrease in other non-financial assets 0 873 1,148 435 0

Increase in benefits subsidies and grants payable 1,049 600 524 364 767

Increase in suppliers' liabilities 0 80 85 71 74

Increase in other provisions and payables 469 0 10 192 0

Total cash provided by working capital items 1,865 1,572 1,768 1,061 1,005

less Cash used by working capital items Increase in inventories 214 196 243 228 424

Increase in receivables 0 0 229 366 474

Increase in other financial assets 283 79 116 107 0

Increase in other non-financial assets 42 0 0 0 1

Decrease in benefits subsidies and grants payable 260 59 80 76 0

Decrease in other provisions and payables 0 2 0 0 638

Decrease in suppliers' liabilities 28 0 0 0 0

Total cash used by working capital items 826 337 667 776 1,537

equals Net cash from/(to) operating activities 24,027 21,416 24,947 26,372 25,265 plus Net cash from/(to) investing activities -22,944 -23,362 -24,566 -26,049 -18,360

Net cash from operating activities and investment 1,083 -1,945 381 323 6,905

plus Net cash from/(to) financing activities -1,020 2,286 49 -804 -7,081

equals Net (decrease)/increase in cash 63 340 430 -481 -176

Statement 10: Australian Accounting Standards Financial Statements

10-11

Note 2(a): Consolidated Revenue Fund

The estimated and projected cash balances reflected in the statement of financial position for the Australian Government general government sector (Table 2) include the reported cash balances controlled and administered by Australian Government agencies subject to the Financial Management and Accountability Act 1997 and the reported cash balances controlled and administered by entities, subject to the

Commonwealth Authorities and Companies Act 1997 (CAC Act), that implement public policy through the provision of primarily non-market services.

Revenues or monies raised by the Executive Government automatically form part of the Consolidated Revenue Fund by force of section 81 of the Australian Constitution. For practical purposes, total Australian Government general government sector cash, less cash controlled and administered by CAC Act entities, plus special public monies represents the Consolidated Revenue Fund referred to in section 81 of the Australian Constitution. On this basis, the balance of the Consolidated Revenue Fund is shown below.

Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Total general government sector cash (Statement 10) 2,008 2,348 2,778 2,297 2,121

less CAC Agency cash balances 978 1,029 1,063 1,134 1,146

plus Special public monies 105 107 110 113 115

Balance of Consolidated Revenue Fund at 30 June 1,135 1,426 1,825 1,276 1,090

Further information on the Consolidated Revenue Fund is included in Budget Paper No. 4, Agency Resourcing 2007-08.

Note 3: Income taxation revenue Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Individuals and other withholding taxes Gross income tax withholding 107,710 111,360 118,040 127,020 136,590

Gross other individuals 26,820 27,560 28,860 30,200 31,050

less: Refunds 17,140 19,360 21,190 22,530 23,980

Total individuals and other withholding taxation 117,390 119,560 125,710 134,690 143,660 Fringe benefits tax 3,850 4,110 4,280 4,510 4,730

Superannuation funds Contributions and earnings 7,190 8,210 9,720 10,320 10,820

Surcharge 270 90 10 10 20

Total superannuation taxation 7,460 8,300 9,730 10,330 10,840

Company tax 58,270 64,580 68,580 70,510 71,830

Petroleum resource rent tax 1,560 1,980 2,450 3,060 2,210

Total income taxation revenue 188,530 198,530 210,750 223,100 233,270

Statement 10: Australian Accounting Standards Financial Statements

10-12

Note 4: Indirect taxation revenue Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Excise duty Petroleum and other fuel products 14,150 14,420 14,700 15,110 15,620

Crude oil 530 310 160 150 210

Other excise 8,050 8,220 8,370 8,530 8,670

Total excise duty revenue 22,730 22,950 23,230 23,790 24,500

Customs duty revenue Textiles, clothing and footwear 920 1,000 1,060 830 590

Passenger motor vehicles 1,250 1,340 1,400 1,100 730

Excise-like goods 2,160 2,270 2,390 2,530 2,670

Other imports 1,500 1,580 1,680 1,790 1,910

less: Refunds and drawbacks 230 230 240 240 240

Total customs duty revenue 5,600 5,960 6,290 6,010 5,660

Other indirect tax revenue 1,180 1,240 1,300 1,350 1,390

GST 40,720 43,090 45,500 47,810 50,300

less transfers to States in relation to GST revenue 40,720 43,090 45,500 47,810 50,300

GST revenue 0 0 0 0 0

Mirror taxes 353 371 391 414 438

less transfers to States in relation to mirror tax revenue 353 371 391 414 438

Mirror tax revenue 0 0 0 0 0

Indirect tax revenue 29,510 30,150 30,820 31,150 31,550

Statement 10: Australian Accounting Standards Financial Statements

10-13

Note 5: Interest and dividend revenue Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Interest Interest from other governments State and Territory debt 15 16 15 14 13

Housing agreements 192 188 183 179 174

Total interest from other governments 207 204 198 193 187

Interest from other sources Swap interest 1,813 1,604 1,246 1,001 757

Advances 59 62 64 67 69

Deposits 0 0 0 0 0

Bills receivable 10 6 5 6 6

Bank deposits 249 253 265 281 291

Indexation of HECS receivable and other student loans 357 372 476 509 538

Other 2,959 3,251 2,970 3,824 4,547

Total interest from other sources 5,447 5,547 5,026 5,687 6,207

Total interest 5,654 5,751 5,224 5,880 6,394

Dividends Dividends from controlled entities 2,171 1,804 2,185 2,312 2,324

Other dividends 604 1,163 1,647 1,632 1,711

Total dividends 2,774 2,966 3,832 3,944 4,035

Total interest and dividend revenue 8,428 8,718 9,056 9,824 10,429

Note 6: Other sources of non taxation revenue Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Industry contributions 224 210 198 198 199

International Monetary Fund related revenue 10 6 6 6 6

Royalties 1,180 1,156 1,236 1,290 1,245

Seigniorage 101 106 103 103 103

Other 2,071 2,021 2,078 2,151 3,010

Total other sources of non-taxation revenue 3,586 3,499 3,620 3,748 4,562

Note 7: Employee expenses

Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Salaries and wages(a) 13,854 14,701 14,802 15,209 15,650

Leave and other entitlements 1,442 1,492 1,524 1,570 1,663

Separations and redundancies 57 47 48 48 45

Workers compensation premiums 2 5 14 7 28

Other (including superannuation) 9,750 10,577 10,971 11,385 12,426

Total employee expenses 25,105 26,823 27,358 28,219 29,813

(a) Salaries and wages do not include superannuation.

Statement 10: Australian Accounting Standards Financial Statements

10-14

Note 8: Suppliers expenses

Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Supply of goods and services 17,356 20,433 20,173 19,991 20,529

Operating lease rental expenses 1,795 1,832 1,853 1,881 1,860

Other 463 592 635 658 534

Total suppliers expenses 19,614 22,857 22,661 22,530 22,923

Note 9: Depreciation and amortisation expenses Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Depreciation Specialist military equipment 2,683 2,738 2,740 2,597 2,476

Buildings 685 733 779 787 829

Other infrastructure, plant and equipment 1,091 1,209 1,257 1,294 1,290

Heritage and cultural assets 45 48 49 49 48

Investment property 0 0 0 0 0

Total depreciation 4,504 4,728 4,826 4,727 4,642

Total amortisation 395 488 553 590 551

Total depreciation and amortisation expenses 4,899 5,216 5,378 5,317 5,193

Note 10: Other goods and services expenses Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Health care payments 4,458 4,674 4,787 4,912 4,957

Development Cooperation Program 1,470 1,867 2,026 2,163 2,298

Other 2,020 1,807 2,014 2,538 3,051

Total other goods and services expenses 7,947 8,348 8,827 9,612 10,306

Note 11: Grants expenses

Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

State and Territory governments 27,876 30,215 31,206 33,327 34,449

Non-profit organisations 1,616 1,772 1,461 1,444 1,459

Overseas 601 685 609 424 507

Private sector 1,698 1,948 1,665 1,534 1,325

Local governments 374 557 593 46 45

Multi-jurisdictional sector 5,935 6,386 6,809 6,960 7,104

Other 6,391 7,012 7,812 8,247 8,952

Total grant expenses 44,492 48,575 50,155 51,983 53,841

Statement 10: Australian Accounting Standards Financial Statements

10-15

Note 12: Receivables

Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Taxes receivable 10,566 10,904 11,498 12,135 12,876

Advances and loans 19,126 20,780 22,507 24,097 25,935

Other receivables 10,271 3,895 3,829 3,873 3,934

Total receivables 39,962 35,579 37,834 40,105 42,745

Note 13: Total non-financial assets Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Land and buildings Land 6,181 6,276 6,365 6,355 6,402

Buildings 15,193 15,782 16,938 17,652 18,351

Total land and buildings 21,374 22,059 23,303 24,007 24,753

Infrastructure Specialist military equipment 33,922 35,899 39,055 43,017 47,178

Other 9,481 9,898 9,881 9,748 9,824

Total infrastructure 43,404 45,797 48,936 52,765 57,002

Intangibles Computer software 2,016 2,204 2,237 2,176 2,105

Other 132 238 242 238 218

Total intangibles 2,148 2,442 2,479 2,414 2,323

Total heritage and cultural assets 8,074 8,109 8,134 8,164 8,188

Total investment properties 262 207 117 139 390

Total biological assets 2 3 4 5 6

Total assets held for sale 370 327 330 331 331

Total inventories 5,532 5,643 5,830 6,045 6,456

Other non-financial assets Prepayments 3,607 2,623 1,322 754 617

Other 605 383 478 630 287

Total other non-financial assets 4,212 3,006 1,800 1,384 904

Total non-financial assets 85,378 87,593 90,934 95,255 100,353

Statement 10: Australian Accounting Standards Financial Statements

10-16

Note 14: Employee and superannuation liabilities Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Superannuation 102,166 105,951 109,639 113,358 117,095

Leave and other entitlements 4,411 4,496 4,673 4,854 5,118

Accrued salaries and wages 209 255 299 359 384

Workers compensation claims 1,483 1,526 1,565 1,599 1,634

Separations and redundancies 43 32 32 33 33

Workers compensation premiums 1,618 1,690 1,767 1,851 1,934

Other 1,029 1,067 1,104 1,115 1,128

Total employee and superannuation liabilities 110,960 115,017 119,079 123,168 127,326

Note 15: Grants payable

Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

State and Territory governments 4,581 4,899 5,097 5,398 5,730

Non-profit organisations 111 89 90 90 90

Private sector 433 205 205 205 205

Overseas 309 328 386 306 339

Local governments 11 11 11 11 11

Other 4,117 4,456 4,625 4,766 4,899

Total grants payable 9,562 9,989 10,414 10,776 11,273

Note 16: Taxation receipts

Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Total taxation receipts 256,254 268,999 284,079 298,862 312,057

less payments to States and Territories in relation to GST revenue 39,580 41,850 44,200 46,450 48,850

less payments to States and Territories in relation to mirror tax revenue 353 371 391 414 438

Taxation receipts 216,321 226,778 239,487 251,998 262,770

Statement 10: Australian Accounting Standards Financial Statements

10-17

APPENDIX A: ADDITIONAL AGENCY STATISTICS

Table A1: General government expenses by agency Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Agriculture, Fisheries and Forestry Department of Agriculture, Fisheries and Forestry 2,789 2,576 1,698 1,354 1,317

Grains Research and Development Corporation 121 110 110 123 138

Dairy Structural Adjustment Fund 35 24 15 0 0

Total 2,944 2,710 1,824 1,476 1,456

Attorney-General's Attorney-General's Department 783 884 883 866 863

Australian Customs Service 1,124 1,200 1,203 1,201 1,207

Australian Federal Police 1,076 1,171 1,181 1,236 1,225

Family Court of Australia 139 141 140 140 141

High Court of Australia 14 14 14 14 15

Total 3,136 3,410 3,421 3,457 3,450

Communications, Information Technology and the Arts Department of Communications, Information Technology and the Arts 14,306 1,001 798 454 389

Australian Broadcasting Corporation 1,062 1,087 1,109 1,126 1,052

Australian Communications and Media Authority 264 272 255 251 250

Australian Sports Commission 215 226 230 219 197

National Archives of Australia 71 71 71 86 79

National Gallery of Australia 48 50 50 52 54

National Library of Australia 70 69 69 70 70

National Museum of Australia 45 47 46 46 47

Special Broadcasting Service Corporation 241 248 253 257 263

Total 16,321 3,070 2,881 2,561 2,399

Defence Department of Defence 21,047 22,890 22,835 23,180 23,739

Defence Materiel Organisation 8,378 9,615 10,868 11,431 11,358

Defence Housing Authority 735 794 846 931 829

Department of Veterans' Affairs 10,894 11,025 11,184 11,258 11,209

Australian War Memorial 43 45 46 47 47

Total 41,097 44,369 45,779 46,846 47,182

Education, Science and Training Department of Education, Science and Training 20,207 21,767 22,557 23,334 24,184 Australian Research Council 582 593 608 621 631

Australian Nuclear Science and Technology Organisation 203 215 228 221 223

Commonwealth Scientific and Industrial Research Organisation 973 1,031 1,069 1,118 1,175

Total 21,965 23,607 24,462 25,294 26,214

Statement 10: Australian Accounting Standards Financial Statements

10-18

Table A1: General government expenses by agency (continued) Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Employment and Workplace Relations Department of Employment and Workplace Relations 25,241 26,199 26,711 27,635 28,056 Indigenous Business Australia 110 111 108 111 111

Comcare 324 357 350 347 359

Total 25,676 26,667 27,168 28,093 28,527

Environment and Water Resources Department of the Environment and Water Resources 1,042 1,536 1,548 2,138 2,469 Bureau of Meteorology 231 265 284 293 300

National Water Commission 639 372 421 334 11

Total 1,912 2,173 2,252 2,765 2,780

Families, Community Services and Indigenous Affairs Department of Families, Community Services and Indigenous Affairs 48,202 50,442 53,549 56,104 59,473

Total 48,202 50,442 53,549 56,104 59,473

Finance and Administration Department of Finance and Administration 8,617 6,208 6,297 6,409 6,576

Australian Electoral Commission 123 243 115 121 251

Future Fund Management Agency 12 52 206 228 250

Total 8,752 6,503 6,618 6,758 7,078

Human Services Department of Human Services 1,710 2,008 2,069 2,019 2,004

Centrelink 2,544 2,653 2,480 2,481 2,538

Medicare Australia 623 652 691 713 762

Total 4,877 5,314 5,240 5,213 5,304

Foreign Affairs and Trade Department of Foreign Affairs and Trade 1,041 1,085 1,080 1,107 1,102

AusAID 1,967 2,430 2,514 2,460 2,678

Australian Trade Commission 362 363 354 356 358

Total 3,370 3,878 3,948 3,923 4,137

Health and Ageing Department of Health and Ageing 41,715 45,109 46,967 49,046 50,841

National Blood Authority 634 683 723 765 810

National Health and Medical Research Council 498 578 665 751 758

Total 42,847 46,369 48,355 50,562 52,409

Immigration and Citizenship Department of Immigration and Citizenship 1,561 1,617 1,566 1,581 1,546

Total 1,561 1,617 1,566 1,581 1,546

Industry, Tourism and Resources Department of Industry, Tourism and Resources 2,244 2,417 2,318 2,210 2,036

Tourism Australia 161 162 164 165 166

Total 2,405 2,579 2,482 2,375 2,202

Parliament Department of Parliamentary Services 160 166 168 170 172

Total 160 166 168 170 172

Statement 10: Australian Accounting Standards Financial Statements

10-19

Table A1: General government expenses by agency (continued) Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Prime Minister and Cabinet Department of Prime Minister and Cabinet 178 155 84 84 85

Total 178 155 84 84 85

Transport and Regional Services Department of Transport and Regional Services 4,628 5,691 6,155 6,478 6,347

Civil Aviation Safety Authority 114 139 139 142 133

National Capital Authority 30 34 35 36 37

Total 4,772 5,863 6,329 6,656 6,517

Treasury Department of the Treasury(a) 393 366 358 358 366

Australian Bureau of Statistics 437 320 299 314 370

Australian Securities and Investment Commission 333 358 371 374 353

Australian Taxation Office(a) 15,182 15,446 15,784 16,160 16,703

Australian Office of Financial Management 5,409 5,173 4,695 4,424 4,048

Total 21,755 21,664 21,507 21,631 21,839

Small agencies 3,616 3,861 3,916 3,977 3,989

Whole of government and inter-agency amounts(b) -30,962 -16,606 -13,826 -10,391 -4,962

Total expenses 224,584 237,810 247,724 259,136 271,796

(a) Excludes GST expenses consistent with the Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations, whereby GST is collected by the Australian Taxation Office and appropriated to the States and Territories by the Department of the Treasury as agent for the States and Territories. (b) Estimates of inter-agency transactions are included in the whole of government and inter-agency

amounts. The entry for each portfolio does not include eliminations for inter-agency transactions within that portfolio.

Statement 10: Australian Accounting Standards Financial Statements

10-20

Table A2: Departmental expenses by agency Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Agriculture, Fisheries and Forestry Department of Agriculture, Fisheries and Forestry 643 606 598 552 553

Grains Research and Development Corporation 121 110 110 123 138

Dairy Structural Adjustment Fund 0 0 0 0 0

Total 764 716 709 675 692

Attorney-General's Attorney-General's Department 217 226 240 244 244

Australian Customs Service 1,121 1,197 1,201 1,198 1,203

Australian Federal Police 1,076 1,171 1,181 1,236 1,225

Family Court of Australia 139 141 140 140 141

High Court of Australia 14 14 14 14 15

Total 2,566 2,749 2,776 2,833 2,828

Communications, Information Technology and the Arts Department of Communications, Information Technology and the Arts 143 150 155 150 139

Australian Broadcasting Corporation 971 996 1,018 1,035 1,052

Australian Communications and Media Authority 77 96 92 88 86

Australian Sports Commission 215 226 230 219 197

National Archives of Australia 71 71 71 86 79

National Gallery of Australia 48 50 50 52 54

National Library of Australia 70 69 69 70 70

National Museum of Australia 45 47 46 46 47

Special Broadcasting Service Corporation 241 248 253 257 263

Total 1,880 1,952 1,983 2,002 1,986

Defence Department of Defence 18,382 20,087 19,900 20,137 20,579

Defence Materiel Organisation 8,378 9,615 10,868 11,431 11,358

Defence Housing Authority 735 794 846 931 829

Department of Veterans' Affairs 339 342 326 324 323

Australian War Memorial 43 45 46 47 47

Total 27,876 30,884 31,985 32,870 33,136

Education, Science and Training Department of Education, Science and Training 513 533 511 493 489

Australian Research Council 15 15 15 16 16

Australian Nuclear Science and Technology Organisation 203 215 228 221 223

Commonwealth Scientific and Industrial Research Organisation 973 1,031 1,069 1,118 1,175

Total 1,704 1,794 1,824 1,847 1,904

Statement 10: Australian Accounting Standards Financial Statements

10-21

Table A2: Departmental expenses by agency (continued) Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Employment and Workplace Relations Department of Employment and Workplace Relations 1,533 1,549 1,502 1,536 1,560 Indigenous Business Australia 110 111 108 111 111

Comcare 324 357 350 347 359

Total 1,968 2,017 1,959 1,994 2,031

Environment and Water Resources Department of the Environment and Water Resources 410 570 516 512 505

Bureau of Meteorology 231 255 264 273 280

National Water Commission 10 10 10 10 10

Total 651 835 790 795 795

Families, Community Services and Indigenous Affairs Department of Families, Community Services Indigenous Affairs 1,213 1,266 1,202 1,186 1,199

Total 1,213 1,266 1,202 1,186 1,199

Finance and Administration Department of Finance and Administration 552 424 379 352 355

Australian Electoral Commission 123 196 115 121 201

Future Fund Management Agency 5 10 12 12 12

Total 679 631 505 484 569

Human Services Department of Human Services 611 827 855 759 696

Centrelink 2,544 2,653 2,480 2,481 2,538

Medicare Australia 623 652 691 713 762

Total 3,778 4,132 4,027 3,954 3,996

Foreign Affairs and Trade Department of Foreign Affairs and Trade 819 836 833 860 857

AusAID 94 109 112 108 107

Australian Trade Commission 211 203 204 206 207

Total 1,124 1,148 1,149 1,173 1,171

Health and Ageing Department of Health and Ageing 626 673 658 661 665

National Blood Authority 9 10 10 10 9

National Health and Medical Research Council 33 35 34 30 30

Total 668 718 702 701 704

Immigration and Citizenship Department of Immigration and Citizenship 1,284 1,321 1,287 1,305 1,264

Total 1,284 1,321 1,287 1,305 1,264

Industry, Tourism and Resources Department of Industry, Tourism and Resources 342 380 383 374 392

Tourism Australia 161 162 164 165 166

Total 504 542 547 539 559

Parliament Department of Parliamentary Services 118 124 125 127 129

Total 118 124 125 127 129

Statement 10: Australian Accounting Standards Financial Statements

10-22

Table A2: Departmental expenses by agency (continued) Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Prime Minister and Cabinet Department of Prime Minister and Cabinet 163 141 70 70 70

Total 163 141 70 70 70

Transport and Regional Services Department of Transport and Regional Services 227 249 250 241 233

Civil Aviation Safety Authority 114 139 139 142 133

National Capital Authority 20 22 22 23 23

Total 361 410 412 406 388

Treasury Department of the Treasury 156 147 137 138 141

Australian Bureau of Statistics 437 320 299 314 370

Australian Securities and Investment Commission 282 299 311 313 290

Australian Taxation Office 2,656 2,849 2,816 2,784 2,768

Australian Office of Financial Management 9 9 9 10 10

Total 3,541 3,625 3,573 3,559 3,579

Small agencies 3,616 3,861 3,916 3,977 3,989

Whole of government and inter-agency amounts(a) -9,196 -9,822 -10,830 -11,366 -11,380

Total departmental expenses 45,261 49,043 48,711 49,131 49,608

(a) Estimates of inter-agency transactions are included in the whole of government and inter-agency amounts. The entry for each portfolio does not include eliminations for inter-agency transactions within that portfolio.

Statement 10: Australian Accounting Standards Financial Statements

10-23

Table A3: Net capital investment by agency Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Agriculture, Fisheries and Forestry Department of Agriculture, Fisheries and Forestry 4 31 -2 -2 -2

Grains Research and Development Corporation 0 0 0 0 0

Dairy Structural Adjustment Fund 0 0 0 0 0

Total 4 31 -2 -2 -2

Attorney-General's Attorney-General's Department 21 27 26 -21 -22

Australian Customs Service 26 12 -11 -3 -1

Australian Federal Police 61 71 85 -5 -42

Family Court of Australia 0 0 0 0 0

High Court of Australia 0 3 -1 -1 -1

Total 107 113 99 -30 -66

Communications, Information Technology and the Arts Department of Communications, Information Technology and the Arts 5 -16 70 -9 -7

Australian Broadcasting Corporation 9 22 11 0 0

Australian Communications and Media Authority 1 5 2 2 1

Australian Sports Commission 14 -8 -8 -8 -8

National Archives of Australia 3 12 11 27 15

National Gallery of Australia 10 18 37 16 -1

National Library of Australia 3 15 4 0 0

National Museum of Australia 13 13 13 7 9

Special Broadcasting Service Corporation 22 10 5 -6 -3

Total 80 71 146 28 7

Defence Department of Defence 2,193 2,148 3,987 4,612 4,821

Defence Materiel Organisation -387 -6 -3 -3 0

Defence Housing Authority 58 -9 41 13 80

Department of Veterans' Affairs 9 10 2 11 4

Australian War Memorial 387 15 11 2 -4

Total 2,260 2,158 4,038 4,635 4,901

Education, Science and Training Department of Education, Science and Training 2 13 7 4 -1

Australian Research Council 1 1 -1 -1 -1

Australian Nuclear Science and Technology Organisation 22 7 -24 -27 -31

Commonwealth Scientific and Industrial Research Organisation -2 -1 7 10 11

Total 24 20 -10 -13 -21

Statement 10: Australian Accounting Standards Financial Statements

10-24

Table A3: Net capital investment by agency (continued) Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Employment and Workplace Relations Department of Employment and Workplace Relations 38 -10 -8 4 4

Indigenous Business Australia 3 0 0 0 0

Comcare 0 1 -1 0 0

Total 41 -9 -8 4 4

Environment and Water Resources Department of the Environment and Water Resources -2 -30 -40 -21 -27

Bureau of Meteorology 29 20 9 12 8

National Water Commission 0 0 0 -1 0

Total 26 -10 -31 -10 -19

Families, Community Services and Indigenous Affairs Department of Families, Community Services Indigenous Affairs 19 -101 -4 -10 -20

Total 19 -101 -4 -10 -20

Finance and Administration Department of Finance and Administration 160 -184 50 125 4

Australian Electoral Commission 11 -2 4 6 -6

Future Fund Management Agency 2 0 0 0 0

Total 173 -186 53 130 -2

Human Services Department of Human Services 28 86 -23 -18 -24

Centrelink 108 55 -35 -15 -28

Medicare Australia 3 5 -6 -7 -6

Total 140 146 -63 -40 -58

Foreign Affairs and Trade Department of Foreign Affairs and Trade 216 17 66 107 52

AusAID 15 -2 -3 -2 -2

Australian Trade Commission -39 13 -1 -1 -1

Total 192 28 62 104 49

Health and Ageing Department of Health and Ageing 93 97 6 -10 -10

National Blood Authority 2 1 0 1 1

National Health and Medical Research Council 1 0 0 0 0

Total 96 98 6 -9 -9

Immigration and Citizenship Department of Immigration and Citizenship 133 334 -36 -47 104

Total 133 334 -36 -47 104

Industry, Tourism and Resources Department of Industry, Tourism and Resources 22 18 7 0 -9

Tourism Australia 3 0 -1 0 0

Total 26 18 5 0 -9

Parliament Department of Parliamentary Services -41 -19 -25 -28 -29

Total -41 -19 -25 -28 -29

Statement 10: Australian Accounting Standards Financial Statements

10-25

Table A3: Net capital investment by agency (continued) Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Prime Minister and Cabinet Department of Prime Minister and Cabinet 29 -5 -3 -3 -3

Total 29 -5 -3 -3 -3

Transport and Regional Services Department of Transport and Regional Services 112 -721 -1,114 -436 -23

Civil Aviation Safety Authority 0 3 -1 0 -1

National Capital Authority 5 39 43 10 -3

Total 118 -680 -1,072 -426 -27

Treasury Department of the Treasury -74 0 0 -1 -1

Australian Bureau of Statistics 2 3 -1 -1 11

Australian Securities and Investment Commission 21 37 30 -9 -8

Australian Taxation Office 53 71 22 -17 -17

Australian Office of Financial Management 0 0 0 0 0

Total 3 111 51 -28 -15

Small agencies 353 230 85 -11 59

Whole of government and inter-agency amounts(a) 205 -135 49 78 256

Total net capital investment 3,988 2,215 3,340 4,322 5,097

(a) Estimates of inter-agency transactions are included in the whole of government and inter-agency amounts. The entry for each portfolio does not include eliminations for inter-agency transactions within that portfolio.

Statement 10: Australian Accounting Standards Financial Statements

10-26

Table A4: Capital appropriations by portfolio Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Agriculture, Fisheries and Forestry Department of Agriculture, Fisheries and Forestry 2 1 0 0 0

Grains Research and Development Corporation 0 0 0 0 0

Dairy Structural Adjustment Fund 0 0 0 0 0

Total 2 1 0 0 0

Attorney-General's Attorney-General's Department 28 37 19 2 0

Australian Customs Service 38 37 20 4 0

Australian Federal Police 61 90 119 40 12

Family Court of Australia 0 0 0 0 0

High Court of Australia 0 3 0 0 0

Total 128 167 158 46 12

Communications, Information Technology and the Arts Department of Communications, Information Technology and the Arts 6 8 3 0 0

Australian Broadcasting Corporation 14 13 11 0 0

Australian Communications and Media Authority 1 8 3 0 0

Australian Sports Commission 16 0 0 0 0

National Archives of Australia 0 0 0 0 0

National Gallery of Australia 22 16 37 6 4

National Library of Australia 5 7 1 1 1

National Museum of Australia 3 5 1 0 0

Special Broadcasting Service Corporation 5 4 3 3 3

Total 72 61 59 11 8

Defence Department of Defence 1,998 2,063 3,404 4,431 4,551

Defence Materiel Organisation 0 0 0 0 0

Defence Housing Authority 0 35 0 0 0

Department of Veterans' Affairs 8 3 1 1 0

Australian War Memorial 1 2 9 2 0

Total 2,007 2,103 3,414 4,433 4,551

Education, Science and Training Department of Education, Science and Training 2 7 5 7 2

Australian Research Council 0 0 0 0 0

Australian Nuclear Science and Technology Organisation 0 32 2 0 0

Commonwealth Scientific and Industrial Research Organisation 0 0 8 10 10

Total 2 40 15 17 12

Statement 10: Australian Accounting Standards Financial Statements

10-27

Table A4: Capital appropriations by portfolio (continued) Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Employment and Workplace Relations Department of Employment and Workplace Relations 18 10 1 0 0

Indigenous Business Australia 57 38 42 33 0

Comcare 0 0 0 0 0

Total 75 48 43 33 0

Environment and Water Resources Department of the Environment and Water Resources 5 26 1 0 0

Bureau of Meteorology 39 28 14 14 60

National Water Commission 0 0 0 0 0

Total 44 54 15 14 60

Families, Community Services and Indigenous Affairs Department of Family and Community Services Indigenous Affairs 16 4 0 0 0

Total 16 4 0 0 0

Finance and Administration Department of Finance and Administration 1,404 1,261 1,426 1,320 2,511

Australian Electoral Commission 6 1 2 2 1

Future Fund Management Agency 0 0 0 0 0

Total 1,409 1,262 1,428 1,321 2,512

Human Services Department of Human Services 59 62 4 3 0

Centrelink 46 42 0 0 0

Medicare Australia 11 23 0 0 0

Health Insurance Commission 0 0 0 0 0

Total 115 126 4 3 0

Foreign Affairs and Trade Department of Foreign Affairs and Trade 60 14 30 95 0

AusAID 29 16 8 6 4

Australian Trade Commission 8 9 0 0 0

Total 97 39 38 101 4

Health and Ageing Department of Health and Ageing 75 11 6 2 1

National Blood Authority 0 0 0 0 0

National Health and Medical Research Council 0 1 0 0 0

Total 75 11 6 3 1

Immigration and Citizenship Department of Immigration and Citizenship 132 53 29 20 0

Total 132 53 29 20 0

Industry, Tourism and Resources Department of Industry, Tourism and Resources 53 59 28 27 29

Tourism Australia 0 0 0 0 0

Total 53 59 28 27 29

Parliament Department of Parliamentary Services 14 11 11 12 0

Total 14 11 11 12 0

Statement 10: Australian Accounting Standards Financial Statements

10-28

Table A4: Capital appropriations by portfolio (continued) Estimates Projections

2006-07 2007-08 2008-09 2009-10 2010-11 $m $m $m $m $m

Prime Minister and Cabinet Department of Prime Minister and Cabinet 23 0 0 0 0

Total 23 0 0 0 0

Transport and Regional Services Department of Transport and Regional Services 86 12 20 15 5

Civil Aviation Safety Authority 0 1 0 0 0

National Capital Authority 3 7 43 12 1

Total 89 21 62 27 6

Treasury Department of the Treasury 85 56 40 27 20

Australian Bureau of Statistics 1 2 0 0 0

Australian Securities and Investment Commission 7 37 14 6 0

Australian Taxation Office 14 47 27 1 0

Australian Office of Financial Management 238,973 235,783 237,959 238,570 245,111 Total 239,079 235,925 238,040 238,604 245,131

Small agencies 0 0 0 0 0

Whole of government and inter-agency amounts(a) 0 0 0 0 0

Total capital appropriations 243,434 239,983 243,352 244,673 252,327

(a) Estimates of inter-agency transactions are included in the whole of government and inter-agency amounts. The entry for each portfolio does not include eliminations for inter-agency transactions within that portfolio.

Statement 10: Australian Accounting Standards Financial Statements

10-29

Table A5: Estimates of average staffing level (ASL) of agencies in the Australian Government general government sector(a) Average staffing levels 2006-07 2007-08 Change

Agriculture, Fisheries and Forestry Department of Agriculture, Fisheries and Forestry 4,214 4,362 148

Australian Fisheries Management Authority 203 200 -3

Australian Pesticides and Veterinary Medicines Authority 134 136 2

Australian Wine and Brandy Corporation 63 63 0

Biosecurity Australia 121 132 11

Cotton Research and Development Corporation 11 12 1

Dairy Structural Adjustment Fund 2 2 0

Fisheries Research and Development Corporation 10 11 1

Forest and Wood Products Research and Development Corporation(b) 7 0 -7

Grains Research and Development Corporation 48 51 3

Grape and Wine Research and Development Corporation 12 12 0

Land and Water Resources Research and Development Corporation 50 50 0

Rural Industries Research and Development Corporation 26 27 1

Sugar Research and Development Corporation 8 10 2

Wheat Export Authority 16 16 0

Total 4,925 5,084 159

Attorney-General's Attorney-General’s Department 1,248 1,338 90

Administrative Appeals Tribunal 166 168 2

Australian Crime Commission 535 626 93

Australian Customs Service 5,400 5,394 -6

Australian Federal Police 5,714 6,107 393

Australian Institute of Criminology 50 53 3

Australian Law Reform Commission 19 19 0

Australian Security Intelligence Organisation 1,177 1,349 172

Australian Transaction Reports and Analysis Centre (AUSTRAC) 206 285 79

Criminology Research Council 0 0 0

CrimTrac 70 93 23

Family Court of Australia 680 680 0

Federal Court of Australia 398 398 0

Federal Magistrates Service 189 205 16

High Court of Australia 100 97 -3

Human Rights and Equal Opportunity Commission 108 114 6

Insolvency and Trustee Service Australia 255 290 35

National Native Title Tribunal 214 216 2

Office of Film and Literature Classification 53 53 0

Office of Parliamentary Counsel 42 46 4

Office of the Director of Public Prosecutions 496 580 84

Office of the Privacy Commissioner 51 56 5

Total 17,171 18,167 998

Statement 10: Australian Accounting Standards Financial Statements

10-30

Table A5: Estimates of average staffing level (ASL) of agencies in the Australian Government general government sector(a) (continued) Average staffing levels 2006-07 2007-08 Change

Communication, Information Technology and the Arts Department of Communications, Information Technology and the Arts 861 928 67 Australia Business and Arts Foundation 33 32 -1

Australia Council 142 140 -2

Australian Broadcasting Corporation 4,300 4,300 0

Australian Communications and Media Authority 520 560 40

Australian Film Commission 282 280 -2

Australian Film Television and Radio School 170 173 3

Australian National Maritime Museum 105 105 0

Australian Sports Commission 729 745 16

Australian Sports Anti-Doping Agency 59 62 3

Bundanon Trust 14 16 2

Film Australia Limited 50 49 -2

National Archives of Australia 452 452 0

National Gallery of Australia 238 238 0

National Library of Australia 431 424 -7

National Museum of Australia 248 250 2

Special Broadcasting Service 770 770 0

Total 9,405 9,524 119

Defence Department of Defence - Military 51,476 52,505 1,029

Department of Defence - Reserves 19,550 19,530 -20

Department of Defence - Civilian 14,500 14,658 158

Defence Housing Australia 686 701 15

Defence Materiel Organisation 4,961 5,112 151

Department of Veterans' Affairs 2,320 2,289 -31

Australian War Memorial 283 287 4

Total 93,776 95,082 1,306

Education, Science and Training Department of Education, Science and Training 2,240 2,400 160

Australian Institute of Aboriginal and Torres Strait Islander Studies 119 117 2

Australian Institute of Marine Science 159 169 10

Australian Nuclear Science and Technology Organisation 880 880 0

Australian Research Council 72 74 2

Commonwealth Scientific and Industrial Research Organisation 5,860 5,883 23

Teaching Australia - Australian Institute for Teaching and School Leadership Limited 20 25 5

The Carrick Institute for Learning and Teaching in Higher Education 20 25 5

Total 9,370 9,573 207

Statement 10: Australian Accounting Standards Financial Statements

10-31

Table A5: Estimates of average staffing level (ASL) of agencies in the Australian Government general government sector(a) (continued) Average staffing levels 2006-07 2007-08 Change

Employment and Workplace Relations Department of Employment and Workplace Relations 3,687 3,702 15

Australian Industrial Relations Commission and Australian Industrial Registry 227 209 -18

The Office of the Australian Building and Construction Commissioner 155 155 0

Australian Fair Pay Commission 28 39 11

Comcare 392 442 50

Equal Opportunity for Women in the Workplace Agency 20 20 0

Indigenous Business Australia 173 190 17

Office of Workplace Services 275 293 18

Total 4,957 5,050 93

Environment and Water and Resources Department of the Environment and Water Resources 1,799 2,128 329

Bureau of Meteorology 1,254 1,258 5

Director of National Parks 272 263 -9

Great Barrier Reef Marine Park Authority 198 204 6

National Water Commission 51 54 3

Office of the Renewable Energy Regulator 12 12 0

Sydney Harbour Federation Trust 47 47 0

Total 3,633 3,966 334

Families, Community Services and Indigenous Affairs Department of Families, Community Services and Indigenous Affairs 2,565 2,683 118 Aboriginal Hostels Limited 409 415 6

Anindilyakwa Land Council 13 13 0

Australian Institute of Family Studies 58 60 2

Central Land Council 122 122 0

Indigenous Land Corporation 170 180 10

Northern Land Council 130 130 0

Tiwi Land Council 9 9 0

Torres Strait Regional Authority 50 50 0

Total 3,526 3,662 136

Finance and Administration Department of Finance and Administration 1,243 1,300 57

Australian Electoral Commission 756 766 10

Australian Rewards Investment Alliance 36 43 7

Commonwealth Grants Commission 48 50 2

Commonwealth Superannuation Administration 402 487 85

Future Fund Management Agency 9 20 11

Total 2,494 2,666 172

Foreign Affairs and Trade Department of Foreign Affairs and Trade 3,385 3,400 15

AusAID 518 564 46

Australian Trade Commission 1,047 1,037 -10

Australian Centre for International Agricultural Research 64 64 1

Australian Secret Intelligence Service(c) 1 1 0

Total 5,015 5,066 52

Statement 10: Australian Accounting Standards Financial Statements

10-32

Table A5: Estimates of average staffing level (ASL) of agencies in the Australian Government general government sector(a) (continued) Average staffing levels 2006-07 2007-08 Change

Health and Ageing Department of Health and Ageing 3,996 4,175 179

Aged Care Standards and Accreditation Agency 211 218 7

Australian Institute of Health and Welfare 189 189 0

Australian Radiation Protection and Nuclear Safety Agency 126 137 11

Cancer Australia 20 25 5

Food Standards Australia New Zealand 127 132 5

General Practice Education and Training Limited 31 31 0

National Blood Authority 40 39 -1

National Health and Medical Research Council 176 226 50

Private Health Insurance Administration Council 23 23 0

Private Health Insurance Ombudsman 8 9 1

Professional Services Review 15 15 0

Total 4,962 5,219 257

Human Services Department of Human Services 5,254 6,509 1,255

Centrelink 24,860 25,230 370

Medicare Australia 5,231 5,146 -85

Total 35,345 36,885 1,540

Immigration and Citizenship Department of Immigration and Citizenship 6,990 7,249 259

Migration Review Tribunal - Refugee Review Tribunal 340 340 0

Total 7,330 7,589 259

Industry Tourism and Resources Department of Industry, Tourism and Resources 1,886 1,945 59

Geoscience Australia 664 680 16

IP Australia 854 917 63

National Offshore Petroleum Safety Authority 40 48 8

Tourism Australia 233 233 0

Total 3,677 3,823 146

Parliament Department of Parliamentary Services 770 780 10

Department of the House of Representatives 157 157 0

Department of the Senate 158 157 -1

Total 1,085 1,094 9

Prime Minister and Cabinet Department of the Prime Minister and Cabinet 610 526 -84

Australian National Audit Office 300 305 5

Australian Public Service Commission 201 206 5

Office of National Assessments 139 145 6

Office of the Commonwealth Ombudsman 148 145 -3

Office of the Inspector-General of Intelligence and Security 7 10 3

Office of the Official Secretary to the Governor-General 88 91 3

Total 1,493 1,428 -65

Statement 10: Australian Accounting Standards Financial Statements

10-33

Table A5: Estimates of average staffing level (ASL) of agencies in the Australian Government general government sector(a) (continued) Average staffing levels 2006-07 2007-08 Change

Transport and Regional Services Department of Transport and Regional Services 1,268 1,332 64

Australian Maritime Safety Authority 242 246 4

Civil Aviation Safety Authority 635 683 48

National Capital Authority 87 89 2

Total 2,232 2,350 118

Treasury Department of the Treasury 890 853 -37

Australian Bureau of Statistics 3,300 2,766 -534

Australian Competition and Consumer Commission 588 606 18

Australian Office of Finance Management 35 35 0

Australian Prudential Regulation Authority 550 580 30

Australian Securities and Investments Commission 1,594 1,586 -8

Australian Taxation Office 20,908 20,792 -116

Corporations and Markets Advisory Committee 4 4 0

Inspector General of Taxation 7 7 0

National Competition Council 15 9 -6

Productivity Commission 204 218 14

Royal Australian Mint 132 175 43

Total 28,227 27,631 -596

TOTAL (for all general government sector agencies) 238,622 243,859 5,244

(a) This table includes estimates of ASL provided by general government sector agencies. ASL figures reflect the average number of employees receiving salary or wages over the financial year, with adjustments for casual and part-time staff, to show the full-time equivalent. This also includes non-uniformed staff and overseas personnel. (b) Expected to be privatised 1 July 2007. (c) Further information can not be provided for security reasons.