Entities can also check unspent, undrawn balances by running the Appropriation Balance Report from CBMS for the relevant financial year and referring to the “Available – Hard Limit” lines. The “Available – Hard Limit” lines show how much of the amount which is still available to the entity but has yet to be drawn down. Total available appropriation balance can be calculated by adding the Hard Limit lines for the relevant Program or Outcome for all financial years. Reports > CBMS Reporting > Operational Reports > Cash Management > Cash Operational Reports > CM.OR.010 Appropriation Balances Report. All unspent annual appropriations (both for ordinary annual services and for other services) from 2012-13 or earlier have been extinguished. Unspent annual appropriations relating to the 2013-14 and 2014-15 financial years still exist. However, amounts withheld under section 51 (s51) of the PGPA Act, or administratively quarantined, should be excluded from the calculation of prior year balances for the purposes of the Entity resource statement, as they are not available to be spent by the entity. Under the PGPA Act, the Minister for Finance is able to withhold appropriations amounts under section 51. These amounts should not be recognised as appropriations in Table 1.1. For information on how to reflect s51 withholdings in the financial statements, please see Part I of RMG 125 Commonwealth Entities Financial Statements Guide, available on the Finance website (). Annual Appropriations Ordinary Annual Services – The “Annual appropriations – ordinary annual services” rows should reflect the amount appropriated to the entity in the relevant year. The amount is made up of: Amounts appropriated through Appropriation Acts (No. 1) + Advances to the Minister for Finance (AFM) +/- s74 Retained revenue receipts/External Revenue as a result of Machinery of Government changes - any withholdings under s51 of the PGPA Act (such as for foreign exchange movements, savings measures, movement of funds and reallocation) - administrative quarantines made by Finance (where the entity is receiving Bill 5 and/or 6 funding, do not include here but reference in the footnote) For Departmental, annual appropriations are represented as a single amount, as Departmental Outcome splits are nominal only, and able to be utilised at the discretion of the agency. For administered, the Annual appropriations is split into Outcome figures.
Entities can also check unspent, undrawn balances by running the Appropriation Balance Report from CBMS for the relevant financial year and referring to the “Available – Hard Limit” lines. The “Available – Hard Limit” lines show how much of the amount which is still available to the entity but has yet to be drawn down. Total available appropriation balance can be calculated by adding the Hard Limit lines for the relevant Program or Outcome for all financial years. Reports > CBMS Reporting > Operational Reports > Cash Management > Cash Operational Reports > CM.OR.010 Appropriation Balances Report. All unspent annual appropriations (both for ordinary annual services and for other services) from 2012-13 or earlier have been extinguished. Unspent annual appropriations relating to the 2013-14 and 2014-15 financial years still exist. However, amounts withheld under section 51 (s51) of the PGPA Act, or administratively quarantined, should be excluded from the calculation of prior year balances for the purposes of the Entity resource statement, as they are not available to be spent by the entity. Under the PGPA Act, the Minister for Finance is able to withhold appropriations amounts under section 51. These amounts should not be recognised as appropriations in Table 1.1. For information on how to reflect s51 withholdings in the financial statements, please see Part I of RMG 125 Commonwealth Entities Financial Statements Guide, available on the Finance website (). Annual Appropriations – Ordinary Annual Services The “Annual appropriations – ordinary annual services” rows should reflect the amount appropriated to the entity in the relevant year. The amount is made up of: Amounts appropriated through Appropriation Acts (No. 1) + Advances to the Minister for Finance (AFM) +/- s74 Retained revenue receipts/External Revenue as a result of Machinery of Government changes - any withholdings under s51 of the PGPA Act (such as for foreign exchange movements, savings measures, movement of funds and reallocation) - administrative quarantines made by Finance (where the entity is receiving Bill 5 and/or 6 funding, do not include here but reference in the footnote) For Departmental, annual appropriations are represented as a single amount, as Departmental Outcome splits are nominal only, and able to be utilised at the discretion of the agency. For administered, the Annual appropriations is split into Outcome figures.
guidance-portfolio-budget-statements-17-18.docx