Online version of the 2013-14 Department of Health Annual Report

Note 11: Restructuring

Notes to and Forming Part of the Financial Statements

Page last updated: 17 July 2019

Note 11A: Departmental Restructuring
 
2014
2014
2014
 
Functions in relation to sport and recreation, Department of Regional Australia, Local Government, Arts and Sport1
$'000
Functions in relation to ageing and aged care, Department of Social Services2
$'000
Functions in relation to indigenous health, Department of Prime Minister and Cabinet3
$'000
FUNCTIONS ASSUMED
Assets recognised
Appropriation receivable
2,442
-
-
Departmental Capital Budget (DCB) receivable
351
-
-
GST receivable
5
-
-
Accrued revenue
64
-
-
Property, plant and equipment
170
-
-
Leasehold Improvements
-
1,614
-
Total assets recognised
3,032
1,614
-
 
Liabilities recognised
Trade creditors and accruals
(76)
-
-
Employee payables
(123)
-
-
Employee provisions
(2,310)
-
-
Other payables
(2)
-
-
Total liabilities recognised
(2,511)
-
-
Net assets recognised5
521
1,614
-
 
Income assumed
Recognised by the receiving entity
-
-
-
Recognised by the losing entity
77
-
-
Total income assumed
77
-
-
 
Expenses assumed
Recognised by the receiving entity
(5,015)
-
-
Recognised by the losing entity
(2,994)
-
-
Total expenses assumed
(8,009)
-
-
 
2014
2014
2014
 
Functions in relation to sport and recreation, Department of Regional Australia, Local Government, Arts and Sport1
$'000
Functions in relation to ageing and aged care, Department of Social Services2
$'000
Functions in relation to indigenous health, Department of Prime Minister and Cabinet3
$'000
FUNCTIONS RELINQUISHED
Assets relinquished
Appropriation receivable - Operational
-
28,000
1,626
Receivable - Capital
-
15,743
-
Trade and other receivables
-
122
-
Employee receivables
-
266
-
Leasehold improvements
-
9,891
-
Make-good for leasehold improvements
-
1,038
-
Software
-
36,371
-
Plant and Equipment
-
656
40
Furniture and Fittings
-
23
-
Total assets relinquished
-
92,110
1,666
 
Liabilities relinquished
Employee provisions
-
(32,985)
(2,102)
Trade creditors and accruals
-
(116)
-
Provisions for make-good, lease incentives and straightlining
-
(10,649)
-
Total liabilities relinquished
-
(43,750)
(2,102)
Net assets/(liabilities) relinquished6
-
48,360
(436)
  1. Responsibility for sport and recreation functions was assumed from the DRALGAS during 2013-14 following AAO changes on 18 September 2013 and subsequent abolition of DRALGAS.
  2. Responsibility for ageing and aged care functions was transferred to the DSS during 2013-14 as a result of a restructuring following AAO changes on 18 September 2013.
  3. Responsibility for indigenous health functions was transferred to the PMC during 2013-14 as a result of a restructuring following AAO changes on 18 September 2013.
  4. The Restructuring total net figure differs from the Statement of Equity, as this has been adjusted for appropriations received through the budgetary process and inter-agency transfers for which a formal agreement has not yet been approved under section 32 of the FMA Act.
  5. The net assets assumed from all entities were $2,135,000.
  6. The net assets relinquished to all entities were $47,924,000.
  7. In respect of functions assumed, the net book values of assets and liabilities were transferred to the entity for no consideration.
  8. There were no assets or liabilities transferred as a result of restructuring in the 2012-13 financial year.
  9. By agreement, the transfer of leases to DSS was effective from 1 July 2014.
  10. By agreement, staff transferred to DSS and PMC progressively from October 2013 to April 2014.
Note 11B: Administered restructuring
 
2014
2014
2014
 
Functions in relation to sport and recreation, Department of Regional Australia, Local Government, Arts and Sport1
$'000
Functions in relation to ageing and aged care, Department of Social Services2
$'000
Functions in relation to indigenous health, Department of Prime Minister and Cabinet3
$'000
FUNCTIONS ASSUMED
Assets recognised
Cash and cash equivalents
2,013
-
-
Trade and other receivables
1,933
-
-
Investments in portfolio related entities
354,835
-
-
Total assets recognised
358,781
-
-
 
Liabilities recognised
Trade creditors and accruals
(629)
-
-
Total liabilities recognised
(629)
-
-
Net assets recognised4
358,152
-
-
 
Income assumed
Recognised by the receiving entity
2
-
-
Recognised by the losing entity
14,058
-
-
Total income assumed
14,060
-
-
 
Expenses assumed
Recognised by the receiving entity
(175,642)
-
-
Recognised by the losing entity
(133,811)
-
-
Total expenses assumed
(309,453)
-
-
 
FUNCTIONS RELINQUISHED
Assets relinquished
Trade and other receivables
-
17,680
401
Advances and loans
-
152,189
-
Subsidies receivable
-
21,250
-
Investments in portfolio related entities
-
14,845
-
Inventories
-
623
-
Total assets relinquished
-
206,587
401
 
Liabilities relinquished
Subsidies payable
-
(36,544)
-
Personal benefits payable
-
(401)
-
Grants payable
-
(6,750)
-
Trade creditors and accruals
-
(246)
(200)
Total liabilities relinquished
-
(43,941)
(200)
Net assets relinquished5
-
162,646
201
  1. Responsibility for sport and recreation functions was assumed from the DRALGAS during 2013-14 following AAO changes on 18 September 2013 and subsequent abolition of DRALGAS.
  2. Responsibility for ageing and aged care functions was transferred to the DSS during 2013-14 as a result of a restructuring following AAO changes on 18 September 2013.
  3. Responsibility for indigenous health functions was transferred to the PMC during 2013-14 as a result of a restructuring following AAO changes on 18 September 2013.
  4. The net assets assumed from all entities were $358,152,000.
  5. The net assets relinquished to all entities were $162,847,000.
  6. In respect of functions assumed, the net book values of assets and liabilities were transferred to the entity for no consideration.
  7. There were no assets or liabilities transferred as a result of restructuring in the 2012-13 financial year.

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