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 (109,631) 131,465 56,147 25,017 9,296 funds 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 Opening Appropriation Other Payments Closing balance receipts receipts balance 2014-15 2014-15 2014-15 2014-15 2014-15 Outcome 2013-14 2013-14 2013-14 2013-14 2013-14 $'000 $'000 $'000 $'000 $'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
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
2014-15_Health_PBS_3.01_Budgeted_Financial_Statements.docx