Affected entities are not required to for an operating loss where the loss is solely attributable to net cash appropriation arrangements. Entities are required to apply for an operating loss approval where the loss is due to any other factors. The Net Cash Appropriation Arrangements note in the PBS/PAES and annual financial statements are used to identify whether operating loss applications are required from entities in receipt of a DCB and/or CDAB. Entities may contact their Finance Agency Advice Unit for more information on the operating loss approval process. Contact the Budget Reporting and Framework Team in Finance on or further information net cash appropriation arrangements. Non corporate Commonwealth entities with full DCB funding (73 entities) (as at 1 July – 2016) These entities receive full DCB funding for asset replacement (i.e., they do not have any significant cost recovery activities). entities need to disclose their full depreciation/amortisation expenses in the Net Cash Appropriation Arrangements note. Administrative Appeals Tribunal Department of the Environment. Asbestos Safety and Eradication Department of the House of Agency Representatives Attorney-General’s Department Department of the Prime Minister and Cabinet Australian Aged Care Quality Agency Department of the Senate Australian Bureau of Statistics Department of the Treasury Australian Centre for Department of Veterans’ Affairs International Agricultural Digital Transformation Office Research Fair Work Commission Australian Commission for Law Federal Court of Australia Enforcement Integrity Geoscience Australia Australian Communications and Media Authority Great Barrier Reef Marine Park Australian Competition and Authority Consumer Commission (also High Court of Australia has body corporate status) Inspector General of Taxation Australian Crime Commission National Archives of Australia Australian Electoral Commission National Capital Authority Australian Federal Police National Health and Medical Australian Human Rights Research Council Commission National Mental Health Australian Institute of Commission Criminology
Affected entities are not required to for an operating loss where the loss is solely attributable to net cash appropriation arrangements. Entities are required to apply for an operating loss approval where the loss is due to any other factors. The Net Cash Appropriation Arrangements note in the PBS/PAES and annual financial statements are used to identify whether operating loss applications are required from entities in receipt of a DCB and/or CDAB. Entities may contact their Finance Agency Advice Unit for more information on the operating loss approval process. Contact the Budget Reporting and Framework Team in Finance on or further information net cash appropriation arrangements. Non – corporate Commonwealth entities with full DCB funding (73 entities) (as at 1 July 2016) These entities receive full DCB funding for asset replacement (i.e., they do not have any significant cost recovery activities). entities need to disclose their full depreciation/amortisation expenses in the Net Cash Appropriation Arrangements note. Administrative Appeals Tribunal Asbestos Safety and Eradication Agency Attorney-General’s Department Australian Aged Care Quality Agency Australian Bureau of Statistics Australian Centre for International Agricultural Research Australian Commission for Law Enforcement Integrity Australian Communications and Media Authority Australian Competition and Consumer Commission (also has body corporate status) Australian Crime Commission Australian Electoral Commission Australian Federal Police Australian Human Rights Commission Australian Institute of Criminology Department of the Environment. Department of the House of Representatives Department of the Prime Minister and Cabinet Department of the Senate Department of the Treasury Department of Veterans’ Affairs Digital Transformation Office Fair Work Commission Federal Court of Australia Geoscience Australia Great Barrier Reef Marine Park Authority High Court of Australia Inspector General of Taxation National Archives of Australia National Capital Authority National Health and Medical Research Council National Mental Health Commission
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