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

Note 33: Net Cash Appropriation Arrangements

Notes to and Forming Part of the Financial Statements

Page last updated: 31 October 2014

 
2014
$'000
2013
$'000
Total comprehensive loss less depreciation/amortisation expenses previously funded through revenue appropriations 1
(2,426)
(8,871)
Plus: depreciation/amortisation expenses previously funded through revenue appropriation2
(38,041)
(43,202)
Total Deficit - as per the Statement of Comprehensive Income
(40,467)
(52,073)

1 From 2010-11, the Government introduced net cash appropriation arrangements, where revenue appropriations for depreciation/amortisation expenses ceased. Entities now receive a separate capital budget provided through equity appropriations. Capital budgets are to be appropriated in the period when cash payment for capital expenditure is required.

2 Depreciation/amortisation expense for NICNAS and the TGA have been excluded as these agencies are not in receipt of the Departmental capital budget.