Section 3: Explanatory Tables and Budgeted Financial Statements Section 3 presents explanatory tables and budgeted financial statements which provide a comprehensive snapshot of agency finances for the 201415 budget year. It explains how budget plans are incorporated into the financial statements and provides further details of the reconciliation between appropriations and programme expenses, movements in administered funds, special accounts and government Indigenous expenditure. 3.1 Explanatory tables 3.1.1 Movement of Administered Funds Between Years Administered funds can be provided for a specified period, for example under annual Appropriation Acts. Funds not used in the specified period with the agreement of the Finance Minister may be moved to a future year. Table 3.1.1 shows the movement of administered funds approved between years. Table 3.1.1: Movement of Administered Funds Between Years 2013-14 2014-15 2015-16 2016-17 2017-18 $'000 $'000 $'000 $'000 $'000 Outcome 7 7.5 Health Infrastructure (109,631) 131,465 56,147 25,017 9,296 Total movement of administered funds (109,631) 131,465 56,147 25,017 9,296 3.1.2 Special Accounts Special Accounts provide a means to set aside and record amounts used for specified purposes. Special Accounts can be created by a Finance Minister’s Determination under the FMA Act or under separate enabling legislation. Table 3.1.2 shows the expected additions (receipts) and reductions (payments) for each account used by the Department. Table 3.1.2: Estimates of Special Account Cash Glows and Balances Outcome Opening balance 2014-15 2013-14 $'000 Appropriation receipts 2014-15 2013-14 $'000 Other receipts 2014-15 2013-14 $'000 Payments 2014-15 2013-14 $'000 Closing balance 2014-15 2013-14 $'000 Australian Childhood Immunisation Register (A) 1 2,517 5,802 3,673 9,475 2,517 2,517 5,747 3,641 9,388 2,517
Cash at beginning of reporting period - - - - - Cash from Official Public Account for: - appropriations 44,783,941 43,763,024 44,137,143 46,325,648 48,400,541 - capital injections 18,139 7,242 - - - Cash to the Official Public Account (1,233,199) (1,145,758) (1,274,772) (1,352,399) (1,418,811) Cash at end of reporting period - - - - - Table 3.2.10: Schedule of Administered Capital Budget Statement Estimated actual 2013-14 $'000 Budget estimate 2014-15 $'000 Forward estimate 2015-16 $'000 Forward estimate 2016-17 $'000 Forward estimate 2017-18 $'000 CAPITAL APPROPRIATIONS Administered assets 16,579 5,682 - - - Total capital appropriations 16,579 5,682 - - - Total new capital appropriations represented by: Purchase of non-financial assets 16,579 5,682 - - - Total items 16,579 5,682 - - - ACQUISITION OF NON-FINANCIAL ASSETS Funded by capital appropriations 18,139 7,242 - - - Total acquisition of assets 18,139 7,242 - - - Table 3.2.11: Statement of Administered Asset Movements (2014-15) – Department of Health Land $'000 Buildings $'000 Intangibles $'000 Total $'000 As at 1 July 2014 Gross book value 1,760 20,365 91,544 113,669 Accumulated depreciation/amortisation and impairment - 1,665 36,618 38,283 Opening net book balance 1,760 18,700 54,926 75,386 CAPITAL ASSET ADDITIONS Estimated expenditure on new or replacement assets By purchase or internally developed - - - - Sub-total - - - - Other Movements Depreciation/amortisation expense - - 18,309 18,309 Impairments - - - - As at 30 June 2015 Gross book value 1,760 20,365 91,544 113,669