Section 104B - Financial Management and Accountability Orders (Financial Statements for reporting periods ending on or after 1 July 2009) - Appropriations Tables | Zoe
Financial Management and Accountability Orders (Financial Statements for reporting periods ending on or after 1 July 2009)
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 Agencies must report the information contained in Table A1 Acquittal of Authority to Draw Cash from the CRF for Ordinary Annual Services Appropriations and Table A2 Acquittal of Authority to Draw Cash from the CRF for Ordinary Annual Services Appropriations (Reduction in Administered Items) as follows:
(a) Table A1 must include information on:
(i) administered expenses by outcome and payments to CAC Act bodies;
(ii) total departmental outputs;
| (A) Balance brought forward from previous period (Appropriation Acts) |
| Appropriation Act: |
| (B) Appropriation Act (No. 1, 3&5) 2009-2010 as passed |
| (C) [Other annual appropriation acts as passed] (show each Appropriation Act as a separate line item) |
| (D) Appropriations reduced (Appropriation Act sections 10, 11 & 12) |
| (E) Advance to the Finance Minister (Appropriation Act section 13) |
| (F) Indigenous Employment Special Account receipts (Appropriation Act section 14) |
| FMA Act: |
| (G) Repayments to the Commonwealth (FMA Act s30) |
| (H) *Appropriations to take account of recoverable GST (FMA Act s30A) |
| (I) Relevant agency receipts (FMA Act section 31) |
| (J) Transfer of agency functions (FMA Act section 32) |
| (K) Total appropriation available for payments |
| (L) Cash payments made during the year (GST inclusive) |
| (M) Appropriations credited to special accounts (GST exclusive) |
| (N) Balance of authority to draw cash from the CRF 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) *Net GST payable to/from ATO<br>(v) *Adjustments under section 101.13 of the Finance Minister’s Orders not reflected above<br> |
| (O) Total as at 30 June |
(b) Table A2 must include information on:
(i) administered expenses by outcome and total; and
(ii) the following mandatory line items in the sequence listed below, if applicable:
| Reduction in administered items |
| (A) Total administered items appropriated 2009-2010 |
| (B) Less administered items required by the agency as per Appropriation Act section 11:<br>(i) Appropriation Act (No. 1) 2009-2010<br>(ii) Appropriation Act (No. 3) 2009-2010<br>(iii) Appropriation Act (No. 5) 2009-2010<br>(iv) [Other annual appropriation acts as passed] (show each Appropriation Act as a separate line item)<br>(v) Total administered items required by the agency |
| (C) Total reduction in administered items - effective 2010-2011 |
104.16 Agencies must report the information contained in Table B1 Acquittal of Authority to Draw Cash from the CRF for Other than Ordinary Annual Services and Table B2 Acquittal of Authority to Draw Cash from the CRF for Other than Ordinary Annual Services (Reduction in Administered Items) as follows:
(a) Table B1 must include information on:
(i) state, ACT, NT and local government items by outcome;
(ii) New Administered Expenses related to each outcome;
(iii) equity injections;
(iv) loans;
(v) previous years’ outputs;
(vi) administered assets and liabilities;
(vii) CAC Act body payment items;
(viii) total of (i) to (vii); and
(ix) the following mandatory line items in the sequence listed below, if applicable:
| (A) Balance brought forward from previous period (Appropriation Acts) |
| Appropriation Act: |
| (B) Appropriation Act (No. 2, 4&6) 2009-2010 |
| (C) [Other annual appropriation acts as passed] (show each Appropriation Act as a separate line item) |
| (D) Appropriations reduced (Appropriation Act sections 12, 13&14) |
| (E) Advance to the Finance Minister (Appropriation Act section 15)) |
| FMA Act: |
| (F) Repayments to the Commonwealth (FMA Act section 30) |
| (G) *Appropriations to take account of recoverable GST (FMA Act s30A) |
| (H) Transfer of agency functions (FMA Act section 32) |
| (I) Total appropriations available for payments |
| (J) Cash payments made during the year (GST inclusive) |
| (K) Appropriations credited to special accounts (GST exclusive) |
| (L) Balance of authority to draw cash from the CRF 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) *Net GST payable (to)/from ATO<br>(v) *Adjustments under section 101.13 of the Finance Minister’s Orders not reflected above<br> |
| (M) Total as at 30 June |
(b) Table B2 must include information on:
(i) state, ACT, NT and local government items;
(ii) New Administered Expenses related to each outcome;
| Reduction in administered items |
| (A) Total administered items appropriated 2009-2010 |
| (B) Less administered items required by the agency as per Appropriation Act section 12:<br>(i) Appropriation Act (No. 2) 2009-2010<br>(ii) Appropriation Act (No. 4) 2009-2010<br>(iii) Appropriation Act (No. 6) 2009-2010<br>(iv) [Other annual appropriation acts as passed] (show each Appropriation Act as a separate line item)<br>(v) Total administered items required by the agency |
| (C) Total reduction in administered items - effective 2010-2011 |
104.17 Agencies must report the information contained in Table C Acquittal of Authority to Draw Cash from the CRF - Special Appropriations (Unlimited Amount) as follows:
(a) Table C must include information on:
(i) particulars of legislation providing appropriation (including purpose of the appropriation); and
| (A) Cash payments made during the year |
| (B) Appropriations credited to special accounts |
| (C) Repayments to the Commonwealth (net) (FMA Act section 30) |
| (D) Total charged to appropriation |
| (E) 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 departmental or administered; 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 104.20 and 104.25 respectively.
104.19 Where line items (D) and (E) of Table C are prepared on a different basis for GST purposes, agencies must disclose whether these amounts are GST inclusive or exclusive.
104.20 Agencies must report the information contained in Table D Acquittal of Authority to Draw Cash from the CRF - Special Appropriations (Refund Provisions) as follows:
(a) Table D must include information on:
(i) particulars of legislation providing appropriation (including purpose); and
(ii) the following line items, if applicable, in the sequence listed below:
| (A) Cash payments made during the year |
| (B) Appropriations credited to special accounts |
| (C) Repayments to the Commonwealth (net) (FMA Act section 30) |
| (D) Total charged to special appropriation |
| (E) Budget Estimate (listing each other legislative provision relating to payments included in line (A)) |
| (F) Budget Estimate (FMA Act section 28) |
104.21 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 104.20: For the periods 2008-09 and 2009‑10, (agency) has not used section 28 of the FMA or any other legislative provision allowing for refunds to be paid.
104.22 An agency may choose to disclose the information required by Table D in a separate table for each legislative provision, rather than combined in the one table, provided that all repayments using section 28 of the FMA Act, or other legislative provisions for repayments, are disclosed.
104.23 Line (A) Cash payments made during the year, Table D, in section 104.20, is an aggregate of the payments made under the legislative provisions reported in the table.
104.24 Where line item (D) of Table D is prepared on a different basis to line items (E) and (F) for GST purpose, agencies must disclose whether these amounts are GST inclusive or exclusive.
104.25 Agencies must report the information contained in Table E Acquittal of Authority to Draw Cash from the CRF - Special Appropriations (section 39 of the FMA Act) as follows:
(a) Table E must include information on:
(i) investment of public money; and
| (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 |
104.26 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 104.25: For the periods 2008-09 and 2009‑10, (agency) has not used section 39 of the FMA Act.
104.27 Where line items (E) and (F) of Table E are prepared on a different basis for GST purpose, agencies must disclose whether these amounts are GST inclusive or exclusive.
104.28 Agencies must report the information contained in Table F Acquittal of Authority to Draw Cash from the CRF - Special Appropriations (Limited Amount) as follows:
(a) Table F 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.
(b) Table F must include information on:
(i) particulars of legislation providing appropriation (including purpose); and
| (A) Amount brought forward from previous period |
| (B) Appropriation for reporting period |
| (C) Repayments to the Commonwealth (net) (FMA Act section 30) |
| (D) Appropriations to take account of recoverable GST (FMA Act section 30A) |
| (E) Available for payments |
| (F) Cash payments made during the year (GST inclusive) |
| (G) Appropriations credited to special accounts |
| (H) Appropriations lapsed |
| (I) Amount available carried to the next period and as represented by:<br>(i) Cash<br>(ii) *Departmental appropriation receivable<br>(iii) * Net GST payable to/from ATO<br>(iv) *Undrawn, unlapsed administered appropriations |
| (J) Total |
104.29 Agencies must report the information contained in Table G Disclosure by Agent in Relation to Annual and Special Appropriations as follows:
(a) Table G must include information on:
(i) departmental and administered items for each responsible agency that the agent acts on behalf of and total;
(ii) name of legislation providing the appropriation; and
(iii) the following line items in the sequence listed below, if applicable:
| (A) Total receipts |
| (B) Total payments |
| (C) 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 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 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 statement of comprehensive income and balance sheet on an accrual basis.
120.4 The special account is reflected in the agency’s departmental or administered financial statements as appropriate unless it is classified as special public money, in which case it is reflected in the notes only.
120.5 Transfers of departmental appropriations and/or administered appropriations, which have already been received and recognised, to a special account are not income recognised/disclosed in the financial statements, but are an internal transfer.
120.6 Agencies must make the special account disclosures as required in Table A (section 120.7) on a cash basis. Agencies can disclose each special account in a separate table or each as a new column to the table.
120.7 Agencies must report the information contained in the following table in relation to special accounts in this sequence if applicable:
Table A Special Accounts
| (a) Balance brought forward from previous period |
| (b) Appropriation for reporting period |
| (c) Costs recovered |
| (d) Appropriations to take account of recoverable GST (FMA Act section 30A) |
| (e) Realised investments |
| (f) Other receipts |
| (g) Total increase |
| (h) Available for payments |
| (i) Payments made |
| (j) Repayments |
| (k) Investments made from the special account (FMA Act section 39) |
| (l) Total decrease |
| (m) Balance carried to the next period (excluding investment balances – refer Table B) and as represented by:<br>(i) Cash – held in the OPA<br>(ii) Cash – held by the agency; |
| (n) Total balance carried to the next period |
120.8 Agencies must report the information contained in the following table in relation to special accounts investment of public money in this sequence if applicable:
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 |
120.9 Investments made through the special account are generally external to the CRF and while the amounts form part of the balance 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.
120.10 Agencies that invest amounts that form part of the balance of a special account must include an overview of the investment policy used.
120.11 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 departmental, administered 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.
120.12 Where investments are made under an Act of Parliament other than section 39 of the FMA Act, the same format as Table B in section 120.8 should be followed. The name of the relevant Act and section under which the investment is made must be noted.
120.13 Agencies must report money subject to trust law that form part of the balance of a special account adjacent to the special account disclosure.
121.1 Entities in the GGS must disclose outcomes related to departmental and administered items in accordance with this schedule. Entities that are not in the GGS must disclose total revenue from activities subject to cost recovery.
121.2 GGS entities must report the information contained in Table A Net Cost of Outcome Delivery as follows:
(a) Table A must include information on:
(i) the net cost of delivery, by outcome;
(ii) payments to CAC Act bodies;
| (A) Expenses |
| (iii) Total |
| (B) Income from non-government sector |
| Activities subject to cost recovery |
| b. Other |
| c. Total administered |
| Activities subject to cost recovery |
| b. Other |
| c. Total departmental |
| (iii) Total income from non government sector |
| (C) Other own-source income |
| (iii) Total other external income |
| (D) Net cost/(contribution) of outcome delivery |
121.3 GGS entities must report the information in Table B Major Classes of Departmental Expenses, Income, Assets and Liabilities by Outcomes as follows:
(a) Table B must include information on:
(i) expenses and income, by outcome and total;
(ii) assets and liabilities, by outcome, with the exception of assets and liabilities that are not reliably attributable to outcomes, which must be disclosed as not attributed, and total; and
(iii) the following mandatory line items in the sequence listed below, if applicable:
| (A) Departmental expenses |
| (ii) Total departmental expenses |
| (B) Departmental income |
| (i) User charges |
| (ii) Income from government |
| (iii) Show each other relevant major class of income |
| (iv) Total departmental income |
| (C) Departmental assets |
| (ii) Total departmental assets |
| (D) Departmental liabilities |
| (ii) Total departmental liabilities |
121.4 GGS entities must report the information contained in Table C Major Classes of Administered Income, Expenses, Assets and Liabilities by Outcome as follows:
(a) Table C must include information on:
(i) expenses and income, by outcome and total;
(ii) assets and liabilities, by outcome, with the exception of assets and liabilities that are not reliably attributable to outcomes, which must be disclosed as not attributable, and total; and
(iii) the following mandatory line items in the sequence listed below, if applicable:
| (A) Administered expenses |
| (ii) Total administered expenses |
| (B) Administered income |
| (ii) Total administered income |
| (C) Administered assets |
| (ii) Total administered assets |
| (D) Administered liabilities |
| (ii) Total administered liabilities |
121.5 Entities must attribute shared items using a basis that most accurately allocates the total cost, income, asset or liability to each outcome. If this basis differs from that used in preparing the Budget, additional disclosure must be included to explain the variation.
121.6 The attribution method used to apportion shared items must be reliable and must be disclosed in general terms in the text accompanying the Tables.
121.7 Where an outcome changes during the year, entities must:
(a) match the changed outcome to accord with the adjusted outcome arrangements approved through the portfolio additional estimates process and published in an Appropriation Act;
(b) apportion the income and expenses disclosed between the new and former outcomes, so that entities report against the original outcomes up to the date of the change and against the revised 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.
121.8 Outcomes are to be as specified in the Appropriation Acts and other applicable documentation relevant to the entity.
121.9 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 statement of comprehensive income or schedule of administered items, respectively.
121.10 Entities must disclose the nature of other external income 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.
121.11 The amount in the total column for departmental expenses, income, assets and liabilities in Table B Major Classes of Departmental Expenses, Income, Assets and Liabilities by Outcomes must agree to the corresponding total in the entity’s statement of comprehensive income and balance sheet respectively.
121.12 The amount in the total column for each item in Table C Major Classes of Administered Expenses, Income, Assets and Liabilities by Outcomes must agree to the corresponding line item in the agency’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 agency, in relation to each of the following:
(b) Tactical Payments Scheme payments made under Part X of the Defence Act 1903 as approved by the Defence Minister (or delegate);
(c) 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);
(e) payments made under approved ex-gratia programs, the nature of which must be identified; and
(f) payments made in special circumstances relating to APS employment pursuant to section 73 of the PS Act.
122.2 The note must disclose:
(a) the number of cases and total amount expensed during the reporting period under each of these mechanisms specified. 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. In addition, the number of cases and total amount expensed must be disclosed by operation for Tactical Payments Scheme payments.
(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.
(c) The number of cases and aggregate amount for each of the legislative provisions under which waivers have been granted. Each disclosure must indicate the relevant legislative provision (that is, Act and section, subsection or paragraph number).
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 annual financial statements in compliance with Schedule 1 and the AAS 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 AAS 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:
This listing is not exhaustive. Compliance with these additional disclosures and AASB interpretations is required where appropriate to present a true and fair view.