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

Note 28A: Appropriations

Notes to and Forming Part of the Financial Statements

Page last updated: 17 July 2019

Table A: Annual Appropriations ('Recoverable GST exclusive')
2014 Appropriations
Appropriation applied in 2014 (current and prior years) $'000
Variance3 $'000
Appropriation Act
FMA Act
Annual appropriation $'000 Appropriations reduced1
$'000
AFM
$'000
Section 30 $'000 Section 31 $'000 Section 322 $'000 Total appropriation $'000
DEPARTMENTAL
Ordinary annual services
655,912 - - - 57,133 (72,163) 640,882 633,543 7,339
Other services
Equity
28,912 - - - - (13,782) 15,130 27,385 (12,255)
Total departmental
684,824 - - - 57,133 (85,945) 656,012 660,928 (4,916)
ADMINISTERED
Ordinary annual services
Administered items
7,996,306 (508,842) - 22,996 - (1,427,960) 6,082,500 6,193,723 (111,223)
Payments to CAC Act bodies
199,178 - - - - - 199,178 199,178 -
Other services
State, ACT, NT and Local government
11,058 (405) - - - - 10,653 11,053 (400)
Administered assets and liabilities
16,579 - - - - - 16,579 28,346 (11,767)
Total administered
8,223,121 (509,247) - 22,996 - (1,427,960) 6,308,910 6,432,300 123,390)

1. Appropriations reduced under Appropriation Acts (Nos. 1 & 3) 2013-14: sections 10, 11, 12 and 15 and under Appropriation Acts (Nos. 2 & 4) 2013-14: sections 12, 13, 14 and 17. Departmental appropriations do not lapse at financial year-end. However, the responsible Minister may decide that part or all of a departmental appropriation is not required and request that the Finance Minister reduce that appropriation. The reduction in the appropriation is effected by the Finance Minister's determination and is disallowable by Parliament. In 2014, there was no reduction in departmental appropriations for ordinary annual services.

As with departmental appropriations, the responsible Minister may decide that part or all of an administered appropriation is not required and request that the Finance Minister reduce that appropriation. For administered appropriations reduced under section 11 of Appropriation Acts (Nos. 1, 3 & 5) 2013-14 and section 12 of Appropriation Acts (Nos. 2, 4 & 6) 2013-14, the appropriation is taken to be reduced to the required amount specified in Table F of this note once the annual report is tabled in Parliament. All administered appropriations may be adjusted by a Finance Minister’s determination, which is disallowable by Parliament.

2. The following was transferred to DSS: Appropriation Act 1 administered ordinary services $1,436,571,491. Additionally, $8,611,000 was transferred to Appropriation Act 1 administered ordinary services from DRALGAS. In departmental, the following was transferred to DSS: $69,670,000 from Appropriation Act 1 departmental ordinary services, $2,493,000 from Appropriation Act 1 departmental capital budget, and $13,782,000 from Appropriation Act 2 departmental equity.

3. The variance of $7,339,000 for departmental annual services primarily represents the timing difference of payments to suppliers or employees. The variance of $12,255,000 for departmental equity primarily represents the timing difference of payments on asset acquisition. The administered ordinary annual services items variance of $111,223,000 relates to the difference in 2012-13 and 2013-14 section 11 retention amounts. The administered other services specific payments to States, ACT, NT and Local Governments variance of $400,000 is due to the value 2012-13 grant accruals paid during 2013-14. The administered other services assets and liabilities variance of $11,767,000 relates to funding for the National Medical Stockpile.

4. DHS spent money from the CRF on behalf of the Department of Health under drawing rights. The money spent has been included in the table above.

Table A: Annual Appropriations ('Recoverable GST exclusive') 2013 Appropriations
2013 Appropriations
Appropriation applied in 2013 (current and prior years) $'000
Variance 4 $'000
Appropriation Act
FMA Act
Annual appropriation $'000 Appropriations reduced 1
$'000
AFM 2
$'000
Section 30 $'000 Section 31 $'000 Section 32 3 $'000 Total appropriation $'000
Departmental
Ordinary annual services 631,146 - - - 80,738 - 711,884 712,069 (185)
Other services
Equity
52,510 - - - - - 52,510 49,943 2,567
Total departmental
683,656 - - - 80,738 - 764,394 762,012 2,382
ADMINISTERED
Ordinary annual services
Administered items
7,281,008 (332,455) 121,700 29,318 - (35,471) 7,064,100 7,209,467 (145,367)
Payments to CAC Act bodies
34,748 - - - - - 34,748 34,632 116
Other services
State, ACT, NT and Local government
15,226 (246) - - - - 14,980 17,736 (2,756)
Administered assets and liabilities
19,793 - - - - - 19,793 16,174 3,619
Total administered
7,350,775 (332,701) 121,700 29,318 - (35,471) 7,133,621 7,278,009 (144,388)

1. Appropriations reduced under Appropriation Acts (Nos. 1 & 3) 2012-13: sections 10, 11, 12 and 15 and under Appropriation Acts (Nos. 2 & 4) 2012-13: sections 12, 13, 14 and 17. Departmental appropriations do not lapse at financial year-end. However, the responsible Minister may decide that part or all of a departmental appropriation is not required and request that the Finance Minister reduce that appropriation. The reduction in the appropriation is effected by the Finance Minister's determination and is disallowable by Parliament. In 2013, there was no reduction in departmental appropriations for ordinary annual services.

As with departmental appropriations, the responsible Minister may decide that part or all of an administered appropriation is not required and request that the Finance Minister reduce that appropriation. For administered appropriations reduced under section 11 of Appropriation Acts (Nos. 1 & 3) 2012-13 and section 12 of Appropriation Acts (Nos. 2 & 4) 2012-13, the appropriation is taken to be reduced to the required amount specified in Table F of this note once the annual report is tabled in Parliament. All administered appropriations may be adjusted by a Finance Minister’s determination, which is disallowable by Parliament.

2. Advance to the Finance Minister (AFM) - Appropriation Acts (Nos. 1&3) 2012-13: section 13. An AFM was provided for Outcome 13 for $107,000,000 and a further AFM for Outcomes 10 and 14 for $12,500,000 and $2,200,000 respectively.

3. The following was transferred from Appropriation Act 1 Administered Ordinary Services: $29,951,499 for the National Health Performance Authority and $5,520,000 for the National Health Funding Body.

4. The variance of $185,000 for departmental annual services primarily represents the timing difference of payments to suppliers or employees. The variance of $2,567,000 for departmental equity primarily represents the timing difference of payments on asset acquisition. The administered ordinary annual services items variance of $145,367,000 relates to the difference in 2011-12 and 2012-13 section 11 amounts. The administered payments to CAC Act bodies item variance relates to a reduction expected to be formally approved during 2013-14. The administered other services specific payments to States, ACT, NT and Local Governments variance of $2,756,000 is due to the value 2011-12 grant accruals paid during 2012-13. The administered other services assets and liabilities variance of $3,619,000 relates to funding for the National Medical Stockpile.

5. DHS spent money from the CRF on behalf of the Department under drawing rights. The money spent has been included in the table above.

6. In departmental an amount of $7,374,000 from Appropriation Act (No. 2) 2012-13 was subsequently reduced during 2013-14 when the Instrument to Reduce Appropriations (No. 1 of 2013-2014) became effective.

Table B: Departmental and Administered Capital Budgets ('Recoverable GST exclusive') - 2014
 
2014 Capital Budget Appropriations
Capital Budget Appropriations applied in 2014
(current and prior years)
Variance $'000
Appropriation Act
FMA Act
 
Payments for non-financial assets 3 $'000
Payments for other purposes $'000
Total payments $'000
Annual Capital Budget
$'000
Appropriations reduced 2
$'000
Section 32 $'000
Total Capital Budget Appropriations $'000
DEPARTMENTAL
Ordinary annual services -
Departmental
Capital Budget 1
9,057 - (2,493) 6,564 4,249 2,056 6,305  259

1. Departmental and Administered Capital Budgets are appropriated through Appropriation Acts (No. 1, 3). They form part of ordinary annual services and are not separately identified in Appropriation Acts. For more information on ordinary annual services appropriations, please see Table A: Annual appropriations.

2. Appropriations reduced under Appropriation Acts (No. 1, 3) 2013-14: sections 10, 11, 12 and 15 or via a determination by the Finance Minister.

3. Payments made on non-financial assets include purchases of assets, expenditure on assets which have been capitalised, costs incurred to make good an asset to its original condition and the capital repayment component of finance leases.

Table B: Departmental and Administered Capital Budgets ('Recoverable GST exclusive') - 2013
 
2013 Capital Budget Appropriations
Capital Budget Appropriations applied in 2013
(current and prior years)
Variance $'000
Appropriation Act
FMA Act
 
Payments for non-financial assets 3 $'000
Payments for other purposes $'000
Total payments $'000
Annual Capital Budget
$'000
Appropriations reduced 2
$'000
Section 32 $'000
Total Capital Budget Appropriations $'000
DEPARTMENTAL
Ordinary annual services - Departmental
Capital Budget 1
7,984
-
-
7,984
8,063
2,546
10,609
(2,625)

1. Departmental and Administered Capital Budgets are appropriated through Appropriation Acts (No. 1, 3). They form part of ordinary annual services and are not separately identified in Appropriation Acts. For more information on ordinary annual services appropriations, please see Table A: Annual appropriations.

2. Appropriations reduced under Appropriation Acts (No. 1, 3) 2013-14: sections 10, 11, 12 and 15 or via a determination by the Finance Minister.

3. Payments made on non-financial assets include purchases of assets, expenditure on assets which have been capitalised, costs incurred to make good an asset to its original condition and the capital repayment component of finance leases.

Table C: Unspent Annual Appropriations ('Recoverable GST exclusive')
2014
$'000
2013
$'000
DEPARTMENTAL
Appropriation Act (No. 1) 2010-11
- 2,567
Appropriation Act (No. 2) 2010-11
- 721
Appropriation Act (No. 5) 2011-12 1
3,773 4,845
Appropriation Act (No. 1) 2012-13
- 93,286
Appropriation Act (No. 1) 2012-13 - Cash at Bank
- 999
Appropriation Act (No. 1) 2012-13 - Departmental Capital Budget (DCB)
- 1,726
Appropriation Act (No. 2) 2012-13 2
24,679 51,262
Appropriation Act (No. 3) 2012-13
- 11,959
Appropriation Act (No. 1) 2013-14
69,376 -
Appropriation Act (No. 1) 2013-14 - Cash at Bank 3
1,546 -
Appropriation Act (No. 1) 2013-14 - Departmental Capital Budget (DCB)
1,524 -
Appropriation Act (No. 2) 2013-14
4,939 -
Appropriation Act (No. 3) 2013-14
9,702 -
Appropriation Act (No. 3) 2013-14 - Departmental Capital Budget (DCB)
585 -
Appropriation Act (No. 4) 2013-14
2,735 -
Appropriation Act (No. 5) 2013-14
10,085 -
Total departmental
128,944 167,365
ADMINISTERED
Appropriation Act (No. 2) 2009-10
- 2,963
Appropriation Act (No. 2) 2011-12
- 6
Appropriation Act (No. 6) 2011-12 1
3,214 13,930
Appropriation Act (No. 1) 2012-13
3,323 683,073
Appropriation Act (No. 2) 2012-13
- 17,623
Appropriation Act (No. 2) 2012-13 - SPP
- 646
Appropriation Act (No. 3) 2012-13
- 43,338
Appropriation Act (No. 1) 2013-14
742,760 -
Appropriation Act (No. 2) 2013-14
16,579 -
Appropriation Act (No. 2) 2013-14 - SPP
405 -
Appropriation Act (No. 3) 2013-14
69,171 -
Appropriation Act (No. 5) 2013-14
970 -
Total administered
836,422 761,579

1 These balances will lapse on 1 July 2014 when the Omnibus Repeal Day (Autumn 2014) Act 2014 becomes effective.

2 This balance includes an amount of $15,743,000. This amount has been agreed to be transferred to DSS as a result of AAO changes on 18 September 2013, however the formal transfer of funding is expected to occur during 2014-15.

3 Cash at bank mainly relates to deposits made on 30 June that are subject to Section 31 of the FMA Act (annotated Appropriation Act 1).

Table D: Special Appropriations Applied ('Recoverable GST exclusive')
Appropriation applied
Authority
Type Purpose 2014
$'000
2013
$'000
Aged Care Act 1997, Administered
Unlimited Amount - to provide for the Commonwealth to give financial support for the provision of aged care. 2,435,187 9,407,646
Aged Care (Bond Security) Act 2006, Administered
Unlimited Amount - to provide for the Commonwealth to give financial support for the provision of aged care. - -
Health Insurance Act 1973, Administered
Unlimited Amount - an Act providing for payments by way of medical benefits and payments for hospital services and for other purposes. 19,136,982 18,565,706
National Health Act 1953, Administered
Unlimited Amount - an Act relating to the provision of pharmaceutical, sickness and hospital benefits and of medical and dental services. 10,207,388 9,825,652
Medical Indemnity Act 2002, Administered
Unlimited Amount - to provide Commonwealth funding to assist medical practitioners in obtaining affordable and secure medical indemnity cover. 51,701 54,249
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007, Administered
Unlimited Amount - to enable payments of Government funds to be made to people who claim the Government 30% rebate on private health insurance. 5,583,416 5,508,608
Dental Benefits Act 2008, Administered
Unlimited Amount - sets up a framework for provision of dental benefits. 159,377 59,634
Private Health Insurance Act 2007, Administered
Unlimited Amount - shares the cost of claims within the private health insurance industry. 424,434 403,202
Private Health Insurance Act 2007, Administered
Unlimited Amount - levies private health insurance to meet general operating costs of PHIAC 6,590 6,226
Aged or Disabled Persons Care Act 1954, Administered
Unlimited Amount - an Act to provide for assistance by the Commonwealth towards the provision of care for aged persons or disabled persons. - -
Aged Care (Consequential Provisions) Act 1997, Administered
Unlimited Amount - an Act to enact transitional provisions, and make consequential amendments, in connection with the enactment of the Aged Care Act 1997. - -
Health and Other Services (Compensation) Care Charges Act 1995, Administered
Unlimited Amount - an Act relating to the consequences of certain compensation payments. - -
Medical Indemnity Agreement (Financial Assistance - Binding Commonwealth Obligations) Act 2002, Administered
Unlimited Amount - an Act about binding Commonwealth obligations to provide financial assistance under indemnity agreements relating to Australasian Medical Insurance Limited and United Medical Protection Limited. - -
Midwife Professional Indemnity (Commonwealth Contribution) Scheme Act 2010, Administered
Unlimited Amount - an Act to make provision in relation to professional indemnity cover for certain midwives, and for related purposes - -
Fairer Private Health Insurance Incentives Act 2012, Administered
Unlimited Amount - an Act to provide for fairer private health insurance incentives, and for related purposes - -
National Health Amendment (Continence Aids Payment Scheme) Act 2010, Administered
Unlimited Amount - an Act to amend the law relating to health, and for related purposes - -
Financial Management and Accountability Act 1997 s.28(2), Administered
Refund - to provide an appropriation where an Act or other law requires or permits the repayment of an amount received by the Commonwealth and apart from this section there is no specific appropriation for the repayment. 97 310
Total special appropriations applied
38,005,172 43,831,233

DHS drew money from the CRF on behalf of the Department against the following special appropriations:
Aged Care Act 1997;
Health Insurance Act 1973;
National Health Act 1953;
Medical Indemnity Act 2002;
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007;
Dental Benefits Act 2008; and
Private Health Insurance Act 2007

Table E: Disclosure by Agent in Relation to Annual and Special Appropriations ('Recoverable GST exclusive')
2014
Department of Social Services
$'000
Total receipts 8,380
Total payments (8,380)
2013
Department of Families,
Housing, Community Services
and Indigenous Affairs
$'000
Total receipts 2,359
Total payments (2,359)

The Department made wage supplementation payments from the Social and Community Services Pay Equity Special Account administered by the Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA) to the eligible social and community services workers during 2014 and 2013. FaHCSIA became the Department of Social Services as a result of restructuring of administered arrangements on 18 September 2013.

Table F: Reduction in Administered Items ('Recoverable GST exclusive') for 2014
2014
Amount required 3 - by Appropriation Act
Total amount
required 3
Total amount
appropriated 4
Total reduction 5
Ordinary Annual
Services
Act (No. 1)
$
Act (No. 3)
$
Act (No. 5)
$
$
$
$
Outcome 1
349,003,670.15 0.00 0.00 349,003,670.15 410,320,000.00 61,316,329.85
Outcome 2
705,090,454.26 0.00 0.00 705,090,454.26 714,282,000.00 9,191,545.74
Outcome 3
105,672,657.69 0.00 0.00 105,672,657.69 133,772,000.00 28,099,342.31
Outcome 4
717,740,562.25 0.00 0.00 717,740,562.25 746,277,509.26 28,536,947.01
Outcome 5
844,139,000.00 0.00 0.00 844,139,000.00 847,592,000.00 3,453,000.00
Outcome 6
88,192,280.77 0.00 0.00 88,192,280.77 94,198,000.00 6,005,719.23
Outcome 7
399,260,827.41 0.00 0.00 399,260,827.41 440,773,000.00 41,512,172.59
Outcome 8
721,809,165.56 0.00 0.00 721,809,165.56 809,363,000.00 87,553,834.44
Outcome 9
2,285,008.20 0.00 0.00 2,285,008.20 5,247,000.00 2,961,991.80
Outcome 10
243,445,971.59 0.00 0.00 243,445,971.59 265,208,000.00 21,762,028.41
Outcome 11
468,241,761.97 0.00 0.00 468,241,761.97 553,335,000.00 85,093,238.03
Outcome 12
1,269,349,860.73 0.00 0.00 1,269,349,860.73 1,384,129,000.00 114,779,139.27
Outcome 13
113,104,257.24 0.00 0.00 113,104,257.24 125,327,000.00 12,222,742.76
Outcome 14
20,110,046.63 0.00 0.00 20,110,046.63 20,695,000.00 584,953.37
Outcome 15
8,611,000.00 3,347,220.97 100,000.00 12,058,220.97 17,827,000.00 5,768,779.03
Total
6,056,056,524.45 3,347,220.97 100,000.00 6,059,503,745.42 6,568,345,509.26 508,841,763.84
Other Services
Act (No. 2)
$
Act (No. 4)
$
Act (No. 6)
$
$
$
$
Specific payments to States, ACT, NT and Local government
Outcome 1 10,652,828.64 0.00 0.00 10,652,828.64 11,058,000.00 405,171.36
Outcome 2 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 3 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 4 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 5 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 6 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 7 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 8 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 9 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 10 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 11 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 12 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 13 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 14 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 15 0.00 0.00 0.00 0.00 0.00 0.00
Total 10,652,828.64 0.00 0.00 10,652,828.64 11,058,000.00 405,171.36

1. Numbers in this section of the table must be disclosed to the cent and covers administered appropriations except for payments to State, ACT, NT and Local Government. Acts (no.2) (no.4) and (no.6) are non operating appropriations.

2. Administered items for 2014 are reduced to these amounts when these financial statements will be tabled in Parliament as part of the Department's 2014 annual report. This reduction is effective in 2015, but the amounts are reflected in Table A in the 2014 financial statements in the column 'Appropriations reduced' as they were adjustments to 2014 appropriations.

3. Amounts required as per Appropriation Act (Act 1 s. 11; Act 2 s.12).

4. Total amount appropriated in 2014.

5. Total reduction effective in 2015.

Table F: Reduction in Administered Items ('Recoverable GST exclusive') for 2013
2013 Amount required3 - by Appropriation Act
Total amount
required 3
Total amount
appropriated 4
Total reduction 5
Ordinary Annual Services
Act (No. 1)
$
Act (No. 3)
$
Act (No. 5)
$
$
$
$
Outcome 1
344,364,015.44 0.00 0.00 344,364,015.44 366,036,000.00 21,671,984.56
Outcome 2
643,592,026.87 0.00 0.00 643,592,026.87 675,571,000.00 31,978,973.13
Outcome 3
107,594,571.44 0.00 0.00 107,594,571.44 115,171,000.00 7,576,428.56
Outcome 4
1,867,773,940.03 0.00 0.00 1,867,773,940.03 2,027,190,000.00 159,416,059.97
Outcome 5
833,526,000.00 0.00 0.00 833,526,000.00 866,574,000.00 33,048,000.00
Outcome 6
87,141,448.73 0.00 0.00 87,141,448.73 87,480,000.00 338,551.27
Outcome 7
373,300,947.49 0.00 0.00 373,300,947.49 404,257,000.00 30,956,052.51
Outcome 8
694,926,289.08 0.00 0.00 694,926,289.08 705,659,000.00 10,732,710.92
Outcome 9
2,505,409.05 0.00 0.00 2,505,409.05 5,091,000.00 2,585,590.95
Outcome 10
157,148,851.58 0.00 0.00 157,148,851.58 160,399,000.00 3,250,148.42
Outcome 11
378,847,984.99 0.00 0.00 378,847,984.99 386,596,000.00 7,748,015.01
Outcome 12
1,308,381,000.00 787,000.00 0.00 1,309,168,000.00 1,321,168,000.00 12,000,000.00
Outcome 13
201,651,501.31 9,317,362.26 0.00 210,968,863.57 221,961,501.31 10,992,637.74
Outcome 14
23,438,247.97 485,000.00 0.00 23,923,247.97 24,083,000.00 159,752.03
Total
7,024,192,233.98 10,589,362.26 0.00 7,034,781,596.24 7,367,236,501.31 332,454,905.07 2013
Other Services
Act (No. 2)
$
Act (No. 4)
$
Act (No. 6)
$
$
$
$
Specific payments to States ACT, NT and Local government
Outcome 1 14,980,315.00 0.00 0.00 14,980,315.00 15,226,000.00 245,685.00
Outcome 2 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 3 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 4 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 5 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 6 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 7 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 8 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 9 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 10 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 11 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 12 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 13 0.00 0.00 0.00 0.00 0.00 0.00
Outcome 14 0.00 0.00 0.00 0.00 0.00 0.00
Total 14,980,315.00 0.00 0.00 14,980,315.00 15,226,000.00 245,685.00

1. Numbers in this section of the table must be disclosed to the cent and covers administered appropriations except for payments to State, ACT, NT and Local Government. Acts (no.2) (no.4) and (no.6) are non operating appropriations.

2. Administered items for 2013 were reduced to these amounts when these financial statements were tabled in Parliament as part of the Department's 2013 annual report. This reduction was effective in 2014, but the amounts are reflected in Table A in the 2013 financial statements in the column 'Appropriations reduced' as they were adjustments to 2013 appropriations.

3. Amounts required as per Appropriation Act (Act 1 s. 11; Act 2 s.12).

4. Total amount appropriated in 2013.

5. Total reduction effective in 2014.

In this section