Commonwealth legislation

Commonwealth Authorities and Companies (Financial Statements 2001-2002) Orders

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

8/10 complexity

These Orders set the accounting rules Commonwealth authorities and government-owned companies must follow when preparing annual financial statements from the year ending 30 June 2002 onward. They require accrual accounting, separation of departmental and administered activities, prescribed reporting formats, compliance with Australian Accounting Standards and public‑sector valuation rules, and specified disclosures, with different templates for commercial versus non‑commercial entities. The aim is consistent, transparent, and auditable financial reporting so the Government can produce reliable consolidated Commonwealth accounts and hold entities to account.

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Current sections

Direct links to the current provisions in Commonwealth Authorities and Companies (Financial Statements 2001-2002) Orders.

Name of Orders \[see Note 1\]

1 Name of Orders [see Note 1]

These Orders are the Commonwealth Authorities and Companies (Financial Statements 2001–2002) Orders.

Note Other matters relating to Commonwealth Authorities are dealt with in other Orders made by the Minister under subsection 48 (1) of the Commonwealth Authorities and Companies Act 1997.

Commencement

2 Commencement

These Orders commence on gazettal.

Financial statements for financial years ending on or after 30 June 2002 but before 30 June 2003

3 Financial statements for financial years ending on or after 30 June 2002 but before 30 June 2003

For subitem 2 (1) of Schedule 1 to the Commonwealth Authorities and Companies Act 1997, Schedule 1 sets out the requirements for the preparation of financial statements the financial year ending on 30 June 2002, or a financial year ending after that date but before 30 June 2003.

Note Schedule 1 is identical to Schedule 1 to the Financial Management and Accountability (Financial Statements 2001–2002) Orders. The purpose of having identical requirements is to achieve uniformity in financial reporting across the Commonwealth public sector which will assist in the preparation of annual financial statements in relation to the Commonwealth by the Finance Minister under section 55 of the Financial Management and Accountability Act 1997. Accordingly, certain terms, requirements and references contained in Schedule 1 to these Orders apply to Commonwealth Authorities and not to Agencies while other terms, requirements and references apply to Agencies and not to Commonwealth Authorities.

Sch 1

Annual financial statements

Schedule 1 Annual financial statements

(section 3)

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REQUIREMENTS AND GUIDANCE FOR THE PREPARATION OF FINANCIAL STATEMENTS OF COMMONWEALTH AGENCIES AND AUTHORITIES

Financial years ending on or after 30 June 2002

COMMONWEALTH OF AUSTRALIA

Department of Finance and Administration

I Introduction

This document is issued as a set of accounting and budgeting policies to be applied across the Commonwealth public sector. As such, it is intended that the same policies will apply to all reporting entities covered by section 49 of the Financial Management and Accountability Act 1997 (FMA) and by clause 1, Schedule 1, to the Commonwealth Authorities and Companies Act 1997 (CAC). The guidance set out in this document is to apply for the financial year 2001-02 and for subsequent financial years until it is amended.

The “black letter” (ie. text in bold) sets out the Finance Minister’s Orders under the respective FMA and CAC.

The “grey letter” (ie. text that is not in bold) comprises “explanatory notes and guidance” which does not form part of the formal Schedule but is intended to assist in its interpretation. The “grey letter” also provides, where necessary, additional guidance on the particular requirements of Budget preparation or monthly reporting. This guidance may be modified from time to time by the Department of Finance and Administration (Finance) as the need arises (for example, in response to requests by agencies or authorities for further clarification of particular policies).

This document aims to facilitate the integrated budgeting, management and reporting framework for the Commonwealth. This framework involves:

preparing annual consolidated financial statements on an accrual basis for the whole of the Commonwealth Government (including statements for the General Government, Public Trading Enterprise and Public Finance Enterprise sectors), audited by the Auditor-General (commenced in 1996–97);
presenting the Budget on a full accrual basis;
consistent with the Charter of Budget Honesty Act 1998, extending the coverage of the Budget to include all agencies and authorities in the ‘general government sector’ (that is, those entities predominantly funded from taxation);
funding general government sector entities on a basis that more closely reflects that of private sector businesses, in accordance with the price, quantity and quality of outputs produced by the entity (termed an ‘outputs–outcomes framework’);
appropriating money on an accrual basis without unspent amounts automatically lapsing;
presenting monthly financial information;
accrual accounting systems of agencies and authorities, co-ordinated by a central accrual accounting system (AIMS), including a Cash and Appropriation Management Module (CAMM); and
devolved financial exchange and banking arrangements for agencies.

The policies and guidance in the manual provide a consistent basis for preparing financial reports and budgets by all agencies and authorities. This assists:

users in assessing and comparing financial performance of individual agencies and authorities;
the Government in presenting the Budget on a full accrual basis; and
the Finance Minister in preparing reliable consolidated financial statements.

An important aim of the framework is to provide comparability between ex post and ex ante (budgeted) financial reports. This document will assist in achieving that aim.

The framework for the requirements in this document incorporate:

Australian Accounting Standards and other authoritative pronouncements of the Standard Setting Boards (including guidance releases);
Urgent Issues Group consensus views;
Australian Statements of Accounting Concepts;
financial reporting policy; and
guidance on financial reporting.

This document addresses the legislative requirements for financial reporting, and includes financial reporting policies and guidance.

The financial reporting policies are the mandatory principles, bases or rules adopted in preparing and presenting general-purpose financial reports, including budgets. The policies:

cover issues not dealt with in Australian Accounting Standards or legislation;
specify the preferred alternative(s) when the standards or legislation permit choice; and
clarify any ambiguity in the standards or legislation.

The document mandates Australian Accounting Standards and is concerned with providing relevant and reliable information for users of financial reports and enabling the discharge of accountability by chief executives and directors.

The guidance to the financial reporting policies provide the rationale and concepts underlying the financial reporting policies and are intended to assist in their interpretation and consistent application.

II Preliminary

The policy and guidance included in this section relates to:

1 Commencement

2 Application

3 Certification

4 Exemptions

5 Comparatives

6 Rounding Off

1 Commencement

1.1 The requirements set out in these Orders shall apply for the financial year ending on or after 30 June 2002, unless amended.

2 Application

2.1 The financial statements of agencies and authorities must:

(a) include the primary statements, schedules and notes in the form prescribed in appendix A of this Schedule;

(b) include all note disclosures specified in the policies of this Schedule;

the Australian Accounting Standards Board (established under section 226 of the Australian Securities and Investment Commission Act 1989); and

the former Public Sector Accounting Standards Board, not yet reissued by the present Board;

(d) have regard to the Explanatory Notes to Commonwealth Accounting Policies as issued by the Department of Finance and Administration; and

(e) have regard to Finance Briefs issued by the Department of Finance and Administration.

2.2 The financial statements must be presented in the following order:

(a) primary statements;

(b) schedules of contingencies and commitments;

2.3 Requirements in this Schedule should only be included in the financial statements of the entity if they are relevant or applicable to a reporting period or comparative reporting period.

3 Certification

3.1 There must be attached to the front of the financial statements:

(a) a copy of the auditor’s report on the statements;

(b) a statement by the chief executive or directors, as the case may be, as to whether, in their opinion, the financial statements give a true and fair view of the matters required by this Schedule; and

(c) If the Commonwealth agency or authority is a Public Trading Enterprise or a Statutory Marketing Authority the directors must state whether or not, in their opinion, there are, when the statement is made, reasonable grounds to believe that the agency or authority will be able to pay its debts as and when they fall due.

Exemptions

4 Exemptions

4.1 In special circumstances the Minister for Finance and Administration may grant a written exemption to the Chief Executive or directors, as the case may be, from any specified requirements of this schedule.

4.2 An exemption may be granted subject to conditions, including alternative forms of disclosure.

4.3 The Chief Executive or directors must include particulars of any exemption under this clause in the summary of accounting policy given in the notes.

Comparatives

5 Comparatives

5.1 Subject to Policy 5.2, paragraph 6 of Australian Accounting Standard 37 (AAS 37) applies to disclosures required by these Orders as if ‘FMO’ were substituted for ‘Standard’ in that paragraph.

5.2 Comparative figures are not required, in accordance with Policy 5.1, for Policies 10, 11 – Table A, 16, 18, 22 and 24.3.

Rounding Off

6 Rounding Off

6.1 Amounts in the financial statements may be rounded-off as follows:

(a) where a reporting entity has assets, liabilities, expenses or revenues in excess of $10 million — it may disclose in substitution for an amount required or permitted to be disclosed, that amount rounded off to the nearest $1,000 or, where that amount is $500 or less, to zero;

(b) where a reporting entity has assets, liabilities, expenses or revenues in excess of $1 billion — it may disclose in substitution for an amount required or permitted to be disclosed, that amount rounded off to the nearest $1 million or, where that amount is $500,000 or less, to zero;

rounding-off is applied consistently throughout the financial statements; and
the level of rounding-off is clearly indicated where it is applied; but
where an amount, as a result of the rounding off, is reduced to zero in the primary statements, that amount, must be shown to the nearest dollar by way of a note to the financial statements.

(d) Rounding-off is not permitted in notes relating to:

act of grace payments and waivers;
remuneration of auditors; and
remuneration of executives/officers.

III Assets, Liabilities, Equity, Revenues and Expenses

The policies and guidance included in this section are:

7 Restructuring

8 Departmental Capital Appropriations

9 Departmental Price of Outputs Appropriations

Appropriations Disclosures
Reporting of Outcomes and Outputs

12 Receivables

13 Software

14 Land, Buildings, Infrastructure, Plant and Equipment

15 Recoverable Amount

16 Analysis of Property, Plant and Equipment, and Intangibles

17 Administered Investments in Controlled Entities

18 Analysis of Equity

19 Director/Manager Remuneration

20 Act of Grace Payments, Waivers and Defective Administration Scheme

21 Restricted Assets

22 Assets Held in Trust

23 Remuneration of Auditors

24 Sales of Assets by the Office of Asset Sales and Information Technology Outsourcing

7 Restructuring

7.1 This policy applies in relation to the transfer of assets and/or the assumption of liabilities for no consideration (or for token consideration) as a result of a transfer of a function or functions:

(a) between Commonwealth entities; or

(b) between departmental and administered classifications;

consequent to:

(d) an Administrative Arrangements Order (AAO) change; or

(e) an Act of Parliament or regulation under an Act; or

(f) a written agreement between the Finance Minister and relevant portfolio Minister.

7.2 The net book values (less any token consideration) of assets and liabilities transferred in accordance with clause 7.1 must be treated as contributions by, or distributions to, owners and recognised as direct adjustments to equity for the transferor and transferee entities, in accordance with UIG 38.

7.3 Paragraphs 10.6 – 10.12 of AAS 29 apply to authorities subject to the Commonwealth Authorities and Companies Act 1997, as if ‘agency’ were substituted for ‘department’.

7.4 A transfer between two administered entities does not result in any revenues, expenses, assets, liabilities or contributions by owners because administered entities are branches of the same entity (the Government). A transfer of an administered asset or liability should therefore be adjusted to equity (retained surpluses or accumulated deficits) at existing book value.

Departmental Capital Appropriations

8 Departmental Capital Appropriations

8.1 Where the amount of a departmental equity injection appropriation is not dependant on specified future events (eg. for initial working capital) it must be recognised as a direct increase in ‘Contributed equity’, when the appropriation becomes effective (generally 1 July).

8.2 Where the amount of a departmental equity injection appropriation is dependant upon specified future events that require future performance (eg. construction of capital works) it must be recognised as a direct increase in ‘Contributed equity’, as the appropriation is drawn down.

8.3 Departmental loan appropriations must be recognised as increases in borrowings, as the appropriation is drawn down.

Departmental Price of Outputs Appropriations

9 Departmental Price of Outputs Appropriations

9.1 There is a rebuttable presumption that the full amount of the appropriation for outputs should be recognised as revenue in the year of appropriation. In the instance that any variation between appropriation and revenue ‘earned’ for the respective period arises, providing that the variation is measurable, either accrued or unearned revenue should be recognised.

Appropriations Disclosures

10 Appropriations Disclosures

10.1 Agencies and authorities must disclose the following tables in the notes to the financial statements:

Appropriation Bills 1/3

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padding-right:1.4pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8">Outcome 1</td><td style="width:61pt; border-right:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:1.02pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Outcome … ‘n’</td><td style="width:75.15pt; border-right:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:1.02pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:39.75pt; border-bottom:1.5pt solid #000000; padding-right:0.65pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8"></td></tr><tr><td style="width:218.35pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Balance carried from previous period</td><td style="width:60.95pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:39.75pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:218.35pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Appropriation for reporting period (Bill 1)</td><td style="width:60.95pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:39.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:218.35pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Appropriation for reporting period (Bill 3)</td><td style="width:60.95pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:39.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:218.35pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Adjustments determined by the Finance Minister</td><td style="width:60.95pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:39.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:218.35pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Amounts from Advance to the Finance Minister</td><td style="width:60.95pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:39.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:218.35pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Refunds credited (FMA s 30)</td><td style="width:60.95pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:39.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:218.35pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">GST credits (FMA s 30A)</td><td style="width:60.95pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:39.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:218.35pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Annotations to ‘net appropriations’ (FMA s 31)</td><td style="width:60.95pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:39.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:218.35pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Other annotations</td><td style="width:60.95pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:39.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:218.35pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Transfers to/from other agencies (FMA s 32)</td><td style="width:60.95pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:39.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:218.35pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Administered expenses lapsed under determination</td><td style="width:60.95pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:39.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:218.35pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8">Available for payments</td><td style="width:60.95pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:75.15pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:39.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td></tr><tr><td style="width:218.35pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8">Payments made</td><td style="width:60.95pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:75.15pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:39.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td></tr><tr><td style="width:218.35pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Balance carried to next period</td><td style="width:60.95pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:39.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr></tbody></table> ```

Appropriation Bills 2/4

<table cellspacing="0" cellpadding="0" style="border:1.5pt solid #000000; border-collapse:collapse"><thead><tr><td style="width:190pt; padding-right:1.4pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8">Particulars</td><td colspan="4" style="width:117.65pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8">Administered</td><td colspan="4" style="width:124.8pt; border-right:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Equity injections and loans</td><td style="width:32.65pt; padding-right:0.65pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Total</td></tr><tr><td style="width:190pt; padding-right:1.4pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8"></td><td colspan="2" style="width:53.9pt; border-left:0.75pt solid #000000; padding-right:1.4pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8">Outcome 1</td><td colspan="2" style="width:60.95pt; border-right:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Outcome … ‘n’</td><td colspan="2" style="width:61pt; padding-right:1.4pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8"></td><td colspan="2" style="width:61pt; border-right:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:32.65pt; padding-right:0.65pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8"></td></tr><tr><td style="width:190pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top"></td><td style="width:25.55pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top">SPPs*</td><td style="width:25.55pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top">Other</td><td style="width:25.55pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top">SPPs*</td><td style="width:32.6pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top">Other</td><td style="width:25.55pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top">Equity</td><td style="width:32.65pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top">Loans</td><td style="width:32.65pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top">Carry-overs</td><td style="width:25.55pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top">Admin capital</td><td style="width:32.65pt; border-top:1.5pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr></thead><tbody><tr><td style="width:190pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Balance carried from previous period</td><td style="width:25.55pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.6pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:1.5pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:190pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Current appropriation (Bill 2)</td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.6pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:190pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Current appropriation (Bill 4)</td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.6pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:190pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Adjustments determined by the Finance Minister</td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.6pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:190pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Amounts from Advance to the Finance Minister</td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.6pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:190pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Refunds credited (FMA s 30)</td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.6pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:190pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">GST credits (FMA s 30A)</td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.6pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:190pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Annotations to ‘net appropriations’ (FMA s 31)</td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.6pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:190pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Other annotations</td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.6pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:190pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Transfers to/from other agencies (FMA s 32)</td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.6pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:190pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Administered expenses lapsed under determination</td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.6pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:190pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8">Available for payments</td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td><td style="width:32.6pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td></tr><tr><td style="width:190pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8">Payments made</td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td><td style="width:32.6pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td><td style="width:32.65pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td><td style="width:25.55pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top; background-color:#cccccc"></td></tr><tr><td style="width:190pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Balance carried to next period</td><td style="width:25.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:25.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr></tbody></table> ```

* Special Purpose Payments (refer to Budget Paper 4)

Special Appropriations (Unlimited Amount)

<table cellspacing="0" cellpadding="0" style="border:1.5pt solid #000000; border-collapse:collapse"><tbody><tr><td style="width:204.15pt; padding-right:1.4pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8">Particulars of legislation providing appropriation (including purpose)</td><td colspan="2" style="width:146.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8">Administered</td><td style="width:75.15pt; border-right:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Departmental</td><td style="width:39.75pt; padding-right:0.65pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Total</td></tr><tr><td style="width:204.15pt; padding-right:1.4pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:68.1pt; border-left:0.75pt solid #000000; padding-right:1.4pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8">Outcome 1</td><td style="width:75.15pt; border-right:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Outcome …'n'</td><td style="width:75.15pt; border-right:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:39.75pt; padding-right:0.65pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8"></td></tr><tr><td style="width:204.15pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Budget estimate</td><td style="width:68.1pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border-top:1.5pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:39.75pt; border-top:1.5pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:204.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8">Payments made</td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:75.15pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:75.15pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:39.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td></tr><tr><td style="width:204.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Refunds credited (section 30)</td><td style="width:68.1pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:39.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr></tbody></table> ```

Special Appropriations (Limited Amount)

<table cellspacing="0" cellpadding="0" style="border:1.5pt solid #000000; border-collapse:collapse"><tbody><tr><td style="width:154.55pt; padding-right:1.4pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8">Particulars</td><td colspan="2" style="width:131.9pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8">Administered</td><td colspan="2" style="width:139pt; border-right:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Departmental</td><td style="width:32.55pt; padding-right:0.65pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Total</td></tr><tr><td style="width:154.55pt; border-bottom:1.5pt solid #000000; padding-right:1.4pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:61pt; border-left:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:1.4pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8">Account 1</td><td style="width:68.1pt; border-right:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:1.02pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Account … ‘n’</td><td style="width:68.1pt; border-bottom:1.5pt solid #000000; padding-right:1.4pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Outputs</td><td style="width:68.1pt; border-right:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:1.02pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Capital</td><td style="width:32.55pt; border-bottom:1.5pt solid #000000; padding-right:0.65pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8"></td></tr><tr><td style="width:154.55pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Balance carried from previous period</td><td style="width:61pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.1pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.1pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.1pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.55pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:154.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Appropriation for reporting period</td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:154.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">GST credits (FMA s 30A)</td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:154.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Other annotations</td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:154.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8">Available for payments</td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:32.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td></tr><tr><td style="width:154.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8">Payments made</td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:32.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td></tr><tr><td style="width:154.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Balance carried to next period</td><td style="width:61pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.1pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.1pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.1pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr></tbody></table> ```

*Prepare a separate table for each special appropriation

Special Accounts

<table cellspacing="0" cellpadding="0" style="border:1.5pt solid #000000; border-collapse:collapse"><tbody><tr><td style="width:147.45pt; padding-right:1.4pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8">Particulars</td><td colspan="2" style="width:146.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8">Administered</td><td colspan="2" style="width:131.85pt; border-right:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Departmental</td><td style="width:32.65pt; padding-right:0.65pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Total</td></tr><tr><td style="width:147.45pt; border-bottom:1.5pt solid #000000; padding-right:1.4pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:68.1pt; border-left:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:1.4pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8">Account 1</td><td style="width:75.15pt; border-right:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:1.02pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Account …'n'</td><td style="width:68.05pt; border-bottom:1.5pt solid #000000; padding-right:1.4pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Outputs</td><td style="width:61pt; border-right:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:1.02pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8">Capital</td><td style="width:32.65pt; border-bottom:1.5pt solid #000000; padding-right:0.65pt; padding-left:1.4pt; vertical-align:top; background-color:#d8d8d8"></td></tr><tr><td style="width:147.45pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Balance carried from previous period</td><td style="width:68.1pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:147.45pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Appropriation for reporting period</td><td style="width:68.1pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:147.45pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Receipts from other sources</td><td style="width:68.1pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:147.45pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Refunds credited (FMA s 30)</td><td style="width:68.1pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.05pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:147.45pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">GST credits (FMA s 30A)</td><td style="width:68.1pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.05pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr><tr><td style="width:147.45pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8">Available for payments</td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:75.15pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:68.05pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td></tr><tr><td style="width:147.45pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top; background-color:#d8d8d8">Payments made</td><td style="width:68.1pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:75.15pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:68.05pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:61pt; border:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top; background-color:#d8d8d8"></td></tr><tr><td style="width:147.45pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:1.02pt; padding-left:0.65pt; vertical-align:top">Balance carried to next period</td><td style="width:68.1pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:75.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:68.05pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:61pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.02pt; padding-left:1.02pt; vertical-align:top"></td><td style="width:32.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:0.65pt; padding-left:1.02pt; vertical-align:top"></td></tr></tbody></table> ```

More sections below

Source text: opening excerpt

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Commonwealth Authorities and Companies (Financial Statements 2001-2002) Orders

Commonwealth Authorities and Companies (Financial Statements 2001–2002) Orders

as amended

made under subsection 48 (1) of the

Commonwealth Authorities and Companies Act 1997

This compilation was prepared on 3 June 2002
taking into account amendments up to Commonwealth Authorities and Companies (Financial Statements 2001-2002) Amendment Orders

Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra

Contents

Page

1 Name of Orders [see Note 1]

2 Commencement

3 Financial statements for financial years ending on or after 30 June 2002 but before 30 June 2003

Schedule 1 Annual financial statements

Notes

1 Name of Orders [see Note 1]

These Orders are the Commonwealth Authorities and Companies (Financial Statements 2001–2002) Orders.

Note Other matters relating to Commonwealth Authorities are dealt with in other Orders made by the Minister under subsection 48 (1) of the Commonwealth Authorities and Companies Act 1997.

2 Commencement

These Orders commence on gazettal.

3 Financial statements for financial years ending on or after 30 June 2002 but before 30 June 2003

Note Schedule 1 is identical to Schedule 1 to the Financial Management and Accountability (Financial Statements 2001–2002) Orders. The purpose of having identical requirements is to achieve uniformity in financial reporting across the Commonwealth public sector which will assist in the preparation of annual financial statements in relation to the Commonwealth by the Finance Minister under section 55 of the Financial Management and Accountability Act 1997. Accordingly, certain terms, requirements and references contained in Schedule 1 to these Orders apply to Commonwealth Authorities and not to Agencies while other terms, requirements and references apply to Agencies and not to Commonwealth Authorities.

Schedule 1 Annual financial statements