Commonwealth Authorities and Companies Orders (Financial Statements for reporting periods ending on or after 1 July 2008)
104BAppropriations Tables
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104.14 Items in sections 104.15 and 104.16 must be recorded on a cash basis, except for items marked with an asterisk (*). These items must be reported on an accrual basis.
104.15 The information contained in the following table:
Table A Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund for Ordinary Annual Services Appropriations
must be reported for:
(a) Administered expenses by outcome and payments to CAC Act bodies; and
(b) Total departmental outputs.
The sequence and mandatory line items, if applicable, are:
| (a) Balance brought forward from previous period (Appropriation Acts) |
| Appropriation Act: |
| (b) Appropriation Act (No. 1) 2008‑2009 as passed |
| (c) Appropriation Act (No. 3) 2008‑2009 as passed |
| (d) Appropriation Act (No. 5) 2008‑2009 as passed |
| (e) Other annual appropriation acts as passed |
| (f) Departmental appropriations reduced (Appropriation Act section 10) |
| (g) Administered appropriations reduced (non CAC) (Appropriation Act section 11) |
| (h) CAC Act body payment items reduced (Appropriation Act section 12) |
| (i) Advance to the Finance Minister (Appropriation Act section 14) |
| (j) Advance to the Finance Minister recovered (2007‑08 only) |
| (k) Flexible funding pool receipts (Appropriation Act section 15) |
| FMA Act: |
| (l) Repayments to the Commonwealth (FMA Act section 30) |
| (m) Appropriations to take account of recoverable GST (FMA Act s30A) |
| (n) Relevant agency receipts (FMA Act section 31) |
| (o) Adjustment of appropriations on change of agency function (FMA Act section 32): |
| (p) Total appropriation available for payments |
| (q) Cash payments made during the year (GST inclusive) |
| (r) Appropriations credited to special accounts (GST exclusive) |
| (s) Balance of authority to draw cash from the Consolidated Revenue Fund for ordinary annual services appropriations and as represented by: <br>(i) Cash at bank and on hand <br>(ii) *Departmental appropriations receivable<br>(iii) *Undrawn, unlapsed administered appropriations<br>(iv) Adjustments under section 101.13 of the Finance Minister’s Orders not reflected above<br>Total as at 30 June |
| (t) Reduction in administered items |
| (u) Total administered items appropriated 2008‑2009 |
| (v) Less administered items required by the agency as per Appropriation Act section 11:<br>(i) Appropriation Act (No. 1) 2008‑2009<br>(ii) Appropriation Act (No. 3) 2008‑2009<br>(iii) Appropriation Act (No. 5) 2008‑2009<br>(iv) Other annual appropriation acts<br>(v) Total administered items required by the agency |
| (w) Total reduction in administered items - effective 2009‑2010 |
Section 104B - Commonwealth Authorities and Companies Orders (Financial Statements for reporting periods ending on or after 1 July 2008) - Appropriations Tables | Zoe
104.16 The information contained in the following table:
Table B Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund for Other than Ordinary Annual Services Appropriations
Must be reported for:
(a) State, ACT, NT and local government items;
(b) New Administered Expenses related to each outcome;
(c) Equity injections;
(d) Loans;
(e) Previous years’ outputs;
(f) Administered assets and liabilities; and
(g) CAC Act body payment items.
The sequence and mandatory line items, if applicable, are:
| (a) Balance brought forward from previous period (Appropriation Acts) |
| Appropriation Act: |
| (b) Appropriation Act (No. 2) 2008-2009 |
| (c) Appropriation Act (No. 4) 2008-2009 |
| (d) Appropriation Act (No .6) 2008-2009 |
| (e) Other annual appropriation acts |
| (f) Administered appropriations reduced (non CAC) (Appropriation Act sections 12 & 13) |
| (g) Departmental appropriations reduced (Appropriation Act section 13) |
| (h) CAC Act body payment items reduced (Appropriation Act section 14) |
| (i) Advance to the Finance Minister (Appropriation Act section 15)) |
| (j) Advance to the Finance Minister recovered (2007‑08 only) |
| FMA Act: |
| (k) Repayments to the Commonwealth (FMA Act section 30) |
| (l) Appropriations to take account of recoverable GST (FMA Act s30A) |
| (m) Adjustment of appropriations on change of agency function (FMA Act section 32): |
| (n) Total appropriations available for payments |
| (o) Cash payments made during the year (GST inclusive) |
| (p) Appropriations credited to special accounts (GST exclusive) |
| (q) Balance of authority to draw cash from the Consolidated Revenue Fund for other than ordinary annual services appropriations and as represented by:<br>(i) Cash at bank and on hand<br>(ii) *Appropriation receivable<br>(iii) *Undrawn, unlapsed administered appropriations<br>(iv) Adjustments under section 101.13 of the Finance Minister’s Orders not reflected above<br>Total |
| (r) Reduction in administered items |
| (s) Total administered items appropriated 2008‑2009 |
| (t) Less administered items required by the agency as per Appropriation Act section 11:<br>(i) Appropriation Act (No. 2) 2008‑2009<br>(ii) Appropriation Act (No. 4) 2008‑2009<br>(iii) Appropriation Act (No. 6) 2008‑2009<br>(iv) Other annual appropriation acts<br>(v) Total administered items required by the agency |
| (u) Total reduction in administered items - effective 2009‑2010 |
104.17 Entities must report the information contained in the following table:
Table C Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund - Special Appropriations (Unlimited Amount)
| (a) Particulars of legislation providing appropriation (including purpose):<br>(i) Cash payments made during the year<br>(ii) Appropriations credited to special accounts<br>(iii) Repayments to the Commonwealth (net) (FMA Act section 30)<br>(iv) Total charged to appropriation<br>(v) Estimated actual |
104.18 Agencies must disclose separately in Table C (section 104.17) for each Act, current as at reporting date. Entities must disclose, in the heading or by way of footnote:
(a) whether the special appropriation is administered or departmental; and
(b) the outcome with which it is associated.
Agencies must disclose all unlimited special appropriations in this format, excluding those unlimited special appropriations required to be disclosed under Tables D and E in sections 104.19 and 104.22 respectively.
104.19 Agencies must report the information contained in the following table:
Table D Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund - Special Appropriations (Refund Provisions)
| (a) Particulars of legislation providing appropriation (including purpose):<br>(i) Cash payments made during the year<br>(ii) Appropriations credited to special accounts<br>(iii) Refunds received (net) (FMA Act section 30)<br>(iv) Total charged to special appropriation<br>(v) Budget Estimate (listing each other legislative provision that refunds have been made under)<br>(vi) Budget Estimate (FMA Act section 28) |
104.20 Where an agency has not used section 28 of the FMA Act or any other legislative provision allowing for refunds to be paid, that agency may make the following statement in the notes to their financial statements, in place of disclosing Table D in section 104.19: For the periods 2007-08 and 2008-09, (agency) has not used section 28 of the FMA Act or any other legislative provision allowing for refunds to be paid.
104.21 If the agency has made repayments using section 28 of the FMA Act or any other legislative provision for repayments required or permitted under law, the agency must disclose the aggregate of all those transactions in line 1 Cash payments made during the year, Table D in section 104.19.
104.22 Agencies must report the information contained in the following table:
Table E Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund - Special Appropriations (section 39 of the FMA Act)
| (a) Amount invested brought forward from previous period |
| (b) Prior year investments redeemed in current year |
| (c) Investments made during the year |
| (d) Redemptions of current year investments (gross) |
| (e) Amount invested carried to the next period (sum of the above) |
| (f) Budget Estimate |
104.23 Where an agency has a delegation but has not used section 39 of the FMA Act, that agency may make the following statement in place of disclosing Table E in section 104.22: For the periods 2007-08 and 2008‑09, (agency) has not used section 39 of the FMA Act.
104.24 The information contained in the following table:
Table F Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund - Special Appropriations (Limited Amount)
must be reported by appropriation type, on a cash basis, except for items marked with an asterisk (*) which must be reported on an accrual basis:
| (a) Particulars of legislation providing appropriation (including purpose):<br>(i) Amount brought forward from previous period<br>(ii) Appropriation for reporting period<br>(iii) Appropriations to take account of recoverable GST (FMA Act section 30A)<br>(iv) Available for payments<br>(v) Cash payments made during the year (GST inclusive)<br>(vi) Appropriations credited to special accounts<br>(vii) Appropriations lapsed<br> <br>(viii) Amount available carried to the next period and as represented by:<br>CashDepartmental appropriation receivableUndrawn, unlapsed administered appropriations<br>(ix) Total |
104.25 The information contained in the following table:
Table G Disclosure by Agent in Relation to Appropriations
must be reported for departmental and administered items for each responsible agency that the agent acts on behalf of:
| (a) Name of legislation providing the appropriation:<br>(i) Total receipts<br>(ii) Total payments<br>(iii) Balance of receipts and payments for departmental, and for administered, for each responsible agency |
Part J OTHER DISCLOSURES
120 Special Accounts
120.1 Special accounts must have a positive balance at all times. The balance represents the appropriation available to be drawn from the Consolidated Revenue Fund (CRF).
120.2 Agencies must disclose information on special accounts in accordance with this schedule for departmental and administered items, regardless of whether the relevant amounts are considered to be immaterial.
120.3 Amounts disclosed in this division are to be rounded either to the nearest dollar or the nearest $1,000, in accordance with section 13.2.
120.4 Amounts deposited in a special account from external parties must be recognised when the agency controls the funding as income/assets. These amounts are to be recognised in the income statement and balance sheet on an accrual basis.
120.5 The special account is reflected in the agency’s departmental or administered financial statements as appropriate.
120.6 Transfers of departmental appropriations (which have already been received and recognised) to a departmental special account, or administered appropriations (which have already been received and recognised) to an administered special account are not income recognised/disclosed in the financial statements, but are an internal transfer.
120.7 Agencies must make the special account disclosures as required in Table A (section 120.8) on a cash basis. Agencies can disclose each special account in a separate table or each as a new column to the table.
120.8 Agencies must report the information contained in the following table in relation to special accounts in this sequence:
Table A Special Accounts
| (a) Balance brought forward from previous period |
| (b) Appropriation for reporting period |
| (c) Costs recovered |
| (d) GST credits (FMA Act FMA Act section 30A) |
| (e) Realised investments |
| (f) Other receipts |
| (g) Total credits |
| (h) Available for payments |
| (i) Payments made |
| (j) Repayments debited from the special account |
| (k) Investments debited from the special account (FMA Act section 39) |
| (l) Total debits |
| (m) Balance carried to the next period (excluding investment balances – refer Table B) and as represented by:<br>(i) Cash – transferred to the Official Public Account<br>(ii) Cash – held by the agency; |
| (n) Total balance carried to the next period |
120.9 Agencies must report the information contained in the following table in relation to special accounts investment of public money in this sequence:
Table B Special Accounts Investment of Public Money
| (a) Full official title of Special Account: Investment of Public Money under section 39 of the FMA Act |
| (b) Opening balance |
| (c) Investments made:<br>(i) From special account<br>(ii) Other |
| (d) Investment income |
| (e) Transaction charges |
| (f) Investments realised |
| (g) Closing Balance |
120.10 Investments made through the special account are generally external to the CRF and while the amounts stand to the credit of the special account, they are not included in the balance for the purposes of disclosing in Table A Special Accounts, they are disclosed in Table B Special Accounts Investment of Public Money.
120.11 Agencies that invest amounts standing to the credit of a special account must include an overview of the investment policy used.
120.12 Agencies that have special accounts that have not been used during the current year and comparative year, regardless of whether they have nil or positive balances, may make the following disclosures in the notes to the financial statements instead of preparing Tables A and B:
(a) The special account’s title;
(b) whether the account is administered, departmental or special public money in nature;
(c) the purpose of the special accounts;
(d) the authority under which the special account was established;
(e) a statement noting the special account has not been used during the current year and comparative year; and
(f) the special account’s balance.
120.13 Where investments are made under an Act of Parliament other than section 39 of the Financial Management and Accountability Act 1997 (FMA Act), the same format as Table B in section 120.9 should be followed. The name of the relevant Act and section under which the investment is made must be noted.
120.14 Agencies must report moneys subject to trust law that stand to the credit of a special account adjacent to the special account disclosure.
121.1 Entities in the general government sector must disclose outcomes and outputs related to departmental and administered items in accordance with this schedule.
121.2 Amounts disclosed in this division are to be rounded either to the nearest dollar or the nearest $1,000 in accordance with Division 13.
121.3 Outcome and output amounts disclosed must be net of refunds and adjustments.
121.4 The information in the following table:
Table A Net Cost of Outcome Delivery
must be disclosed by entities in the general government sector by outcome, for departmental and administered items:
| (a) Expenses |
| (i) Administered |
| (ii) Departmental |
| (iii) Total expenses |
| (b) Costs recovered from provision of goods and services to the non-government sector |
| (i) Administered |
| (ii) Departmental |
| (iii) Total costs recovered |
| (c) Other external income |
| (i) Administered |
| (ii) Departmental |
| (iii) Total other external income |
| (d) Net cost/(contribution) of outcome |
121.5 The information in the following table:
Table B Major Classes of Departmental Income and Expenses by Output Groups and Outputs
must be disclosed by entities in the general government sector by output, output group and outcome for income and expenses:
| (d) Departmental income |
| (e) User charges |
| (f) Income from government |
| (g) Show each other relevant major class of income |
| (h) Total departmental income |
121.6 The information in the following table:
Table C Major Classes of Departmental Assets and Liabilities by Outcomes
must be disclosed by entities in the general government sector by outcome for assets and liabilities, with the exception of departmental assets and liabilities that are not reliably attributable to outcomes:
| (a) Departmental assets |
| (c) Total departmental assets |
| (d) Departmental liabilities |
| (e) Show each relevant major class |
| (f) Total departmental liabilities |
121.7 The information in the following table:
Table D Major Classes of Administered Income, Expenses, Assets and Liabilities by Outcome
must be disclosed by entities in the general government sector by outcome, with the exception of administered assets and liabilities that are not reliably attributable to outcomes:
| (a) Administered expenses |
| (c) Total administered expenses |
| (d) Administered income |
| (e) Show each relevant major class |
| (f) Total administered income |
| (g) Administered assets |
| (h) Show each relevant major class |
| (i) Total administered assets |
| (j) Administered liabilities |
| (k) Show each relevant major class |
| (l) Total administered liabilities |
121.8 Entities must attribute shared items using a basis that most accurately allocates the total cost, income, asset or liability to each output or outcome. If this basis differs from that used in preparing the Budget, additional disclosure must be included to explain the variation.
121.9 The attribution method used to apportion shared items must be reliable and must be disclosed in general terms in the text accompanying the tables.
121.10 Where an output or outcome changes during the year, entities must:
(a) match the changed output or outcome to accord with the adjusted output or outcome arrangements approved through the portfolio additional estimates process and published in an Appropriation Act; and
(b) apportion the income and expenses disclosed between the new and former outputs or outcomes, so that entities report against the original outputs or outcomes up to the date of the change and against the revised outputs or outcomes after that date; and
(c) report the assets and liabilities disclosed against the former outcomes as at the date of the change, and the new outcomes as at 30 June.
121.11 Outcomes are to be as specified in the Appropriation Acts and other applicable documentation relevant to the entity.
121.12 The amount in the total column for departmental and administered expenses in Table A Net Cost of Outcome Delivery must agree to the corresponding total in the entity’s income statement or schedule of administered items, respectively.
121.13 Entities must disclose the nature of other external revenue in Table A Net Cost of Outcome Delivery by major class. Where these include intra- or inter‑Government charges, such charges must be shown separately.
121.14 The amount in the total column for departmental income and expenses in Table B Major Classes of Departmental Income and Expenses by Output Groups and Outputs and for assets and liabilities in Table C Major Classes of Departmental Assets and Liabilities by Outcomes must agree to the corresponding total in the entity’s income statement and balance sheet respectively.
121.15 The amount in the total column for each item in Table D Major Classes of Administered Income, Expenses, Assets and Liabilities by Outcomes must agree to the corresponding line item in the entity’s schedule of administered items.
122 Compensation and Debt Relief in Special Circumstances
122.1 The financial statements must include a note showing departmental and administered expenses and/or liabilities including nil and immaterial balances, as relevant to the entity, in relation to each of the following:
(b) waivers of amounts owing to the Australian Government, (being amounts that the entity would, but for the waiver, have been entitled to receive on behalf of the Australian Government);
(a) the number of cases and total amount expensed during the reporting period under each of these mechanisms specified. In addition, where any of the Act of Grace cases expensed during the reporting period include periodical payments for specified periods (paragraph 33(1)(b) of the FMA Act refers), the note must separately identify the number of such cases and the total amount expensed in relation to those cases.
(b) the number and aggregate present value amount of those cases relating to any provisions at the end of the reporting period under each of these mechanisms specified. This requirement is particularly relevant where cases under the Act of Grace mechanism include periodical payments for specified periods past the reporting date, but may also apply to any of the other mechanisms in particular circumstances.
ANNEXURE A – FORMS OF FINANCIAL STATEMENTS
Introduction
A.1 The Forms of Financial Statements (Forms) set out the prescriptive content, layout, and formatting requirements for all Australian Government entities in compiling and presenting their 2008‑09 annual financial statements in compliance with Schedule 1 and the Australian Accounting Standards and associated authoritative requirements. The Forms have been designed to meet common disclosure requirements of agencies and authorities respectively and therefore do not address all disclosure requirements.
Application
A.2 Australian Government entities are required to present all disclosures necessary to give a true and fair view of their results and financial position. Entities are permitted:
(a) to include further disclosures as they deem appropriate to meet their stakeholders’ information needs and be reflective of their operations including those that are required by Accounting Standards addressed in A.3 as applicable;
(b) not to include components of the Forms that are not relevant to their operations or where no activity in either the current or previous financial year has taken place;
(c) to alter or amend the numbering of notes but not their sequencing within the presentation of the financial statements as set out within the Forms except where amendments permitted under (a), and (b) above require such components of the Forms to be inserted, deleted or added, and to ensure the contextual and logical flow of information for stakeholders;
(d) to aggregate line items that are not significant in understanding the entity’s operations; and
(e) to amend disclosures such that they reflect the nature of the entity, its activities, financial results and position as at the reporting date. This includes amending Note 1, so that it appropriately discloses the entity’s accounting policies.
A.3 Entities should be aware that disclosure requirements for the following Standards, legislation and reporting requirements have not been incorporated into the Forms and where relevant must be included in the financial statements of the entity.
Standards, legislation and reporting requirements not addressed include:
Corporations Act 2001
AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards
AASB 2 Share-based payment
AASB 3 Business Combinations
AASB 4 Insurance Contracts
AASB 6 Exploration for and Evaluation of Mineral Resources
AASB 8 Operating Segments
AASB 111 Construction Contracts
AASB 112 Income Taxes with respect to tax effect accounting
AASB 114 Segment Reporting
AASB 119 Employee Benefits with respect to defined benefit post employment fund disclosures
AASB 120 Accounting for Government Grants and Disclosure of Government Assistance
AASB 124 Related Party Disclosures
AASB 127 Consolidated and Separate Financial Statements
AASB 129 Financial Reporting in Hyperinflationary Economies
AASB 133 Earnings per Share
AASB 134 Interim Financial Reporting
AASB 139 Financial Instruments: Recognition and Measurement with respect to hedge accounting
AASB 141 Agriculture
AASB 1023 General Insurance Contracts
AASB 1038 Life Insurance Contracts
AASB 1039 Concise Financial Reports
AASB 1049 Whole of Government and General Government Sector Reporting
AASB 1051 Land Under Roads
AAS 25 Financial Reporting by Superannuation Plans
This listing is not exhaustive. Compliance with these additional disclosures is required where appropriate to present a true and fair view.