Notes 26–28

Note 26: Compensation and Debt Relief
 
 
 
2013
 
2012
 
$
 
$
Compensation and Debt Relief - Departmental
 
 
 
No payments were provided in special circumstances relating to APS employment pursuant to section 73 of the Public Service Act 1999 (PS Act) during the reporting period (2012: Nil).
-
 
-
 
 
Nil 'Act of Grace' payment was expensed during the reporting period (2012: One payment).
-
 
695,000
 
 
 
 
Compensation and Debt Relief - Administered
2013
 
2012
 
$
 
$
No 'Act of Grace' payments were expensed during the reporting period (2012: No expenses incurred).
-
 
-
 
 
Fifteen payments were provided under the Compensation for Detriment caused by Defective Administration (CDDA) Scheme during the reporting period. (2012: Seventeen payments)
27,092
 
12,049
 
 
No ex-gratia payments were provided for during the reporting period (2012: nil).
-
 
-
 
 
No payments were provided in special circumstances relating to APS employment pursuant to section 73 of the Public Service Act 1999 during the reporting period (2012: nil).
-
 
-
 
 
Note 27: Reporting of Outcomes
 
The Department uses an Activity Based Costing System to determine the attribution of its shared items for Departmental Outcomes and Actual Cost allocations for Administered Outcomes.  The basis of attribution in the table below is consistent with the basis used for the 2012-13 Budget.
 
Note 27A: Net Cost of Outcome Delivery
 
 
Outcome 1
Outcome 2
Outcome 3
Total
 
2013
2012
2013
2012
2013
2012
2013
2012
 
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
Departmental
Expenses
516,461
503,671
295,183
270,184
241,538
254,482
1,053,182
1,028,337
Income from non-government sector:
Activities subject to cost recovery
2,916
3,266
-
5,010
6,380
7,926
9,646
Other
Other own-source income
80,893
92,688
-
-
30,228
49,570
111,121
142,258
Departmental cost/(contribution) of outcome delivery
432,652
407,717
295,183
270,184
206,300
198,532
934,135
876,433
Administered
Expenses
277,354
278,578
963
972
-
-
278,317
279,550
Income from non-government sector:
Activities subject to cost recovery
672
617
363,319
356,509
363,991
357,126
Other own-source income
267,583
76,137
119
149
-
-
267,702
76,286
Administered cost/(contribution) of outcome delivery
9,099
201,824
(362,475)
(355,686)
(353,376)
(153,862)
Net cost/(contribution) of outcome delivery
441,751
609,541
(67,292)
(85,502)
206,300
198,532
580,759
722,571
 
Outcomes 1, 2 & 3 are described in Note 1.1. Net costs shown included intra-government costs that were eliminated in calculating the actual Budget Outcome.
 
Note 27B: Major Classes of Departmental Expense, Income, Assets and Liabilities by Outcome
 
 
Outcome 1
Outcome 2
Outcome 3
Total
 
2013
2012
2013
2012
2013
2012
2013
2012
 
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
Expenses
Employees
236,737
231,852
135,307
124,373
82,551
87,478
454,595
443,703
Suppliers
223,512
228,044
127,748
122,330
114,331
127,496
465,591
477,870
Depreciation and Amortisation
46,278
36,381
26,450
19,516
39,720
35,690
112,448
91,587
Other
9,934
7,394
5,677
3,965
4,936
3,818
20,548
15,177
Total
516,461
503,671
295,183
270,184
241,538
254,482
1,053,182
1,028,337
Income
Revenues from government
464,005
432,381
265,202
231,942
156,541
157,211
885,748
821,534
Sale of goods and services
73,046
79,640
-
-
35,237
39,259
108,283
118,899
Other non-taxation revenues
10,764
16,314
-
-
-
-
10,764
16,314
Total
547,815
528,335
265,202
231,942
191,778
196,470
1,004,795
956,747
Assets
Cash
29,144
27,972
16,657
15,005
13,545
11,810
59,346
54,787
Receivables
286,953
258,402
164,007
138,614
526,742
537,910
977,702
934,926
Accrued Revenue
4,667
3,474
2,667
1,864
3,275
3,534
10,609
8,872
Land and buildings
142,041
119,267
81,184
63,978
1,858,428
1,632,037
2,081,653
1,815,282
Infrastructure, plant and equipment
74,717
76,975
47,519
46,222
25,547
28,362
147,783
151,559
Assets held for sale
-
-
-
-
-
1,599
-
1,599
Intangibles
35,659
30,090
21,329
16,663
12,030
10,941
69,018
57,694
Inventories
66
70
31,037
41,880
22
26
31,125
41,976
Other non-financial assets
16,164
13,696
9,240
7,348
39,319
6,002
64,723
27,046
Total
589,411
529,946
373,640
331,574
2,478,908
2,232,221
3,441,959
3,093,741
Liabilities
Suppliers
36,430
35,616
20,821
19,106
22,619
21,377
79,870
76,099
Other payables
4,722
13,214
2,699
7,088
35,996
11,245
43,417
31,547
Employees
74,314
70,589
42,474
37,865
26,618
27,339
143,406
135,793
Other provisions
10,265
14,042
5,867
7,532
3,463
5,105
19,595
26,679
Total
125,731
133,461
71,861
71,591
88,696
65,066
286,288
270,118
 
1. Outcomes 1, 2 & 3 are described in Note 1.1. Net costs shown included intra-government costs that were eliminated in calculating the actual Budget Outcome.  Refer to Outcome Resourcing Tables at Appendix 3 of this Annual Report.
Note 27C: Major Classes of Administered Expenses, Income, Assets and Liabilities by Outcome
 
 
Outcome 1
Outcome 2
Total
 
2013
2012
2013
2012
2013
2012
$'000
$'000
$'000
$'000
$'000
$'000
Expenses
Grants and contributions
232,417
230,918
4
93
232,421
231,011
Employee Expenses
5,218
5,479
-
-
5,218
5,479
Suppliers
23,120
28,968
-
-
23,120
28,968
Net write-down and impairment of assets
-
-
135
4
135
4
Foreign exchange losses
3,617
1,846
-
3,617
1,846
Other
12,982
11,367
824
875
13,806
12,242
Total
277,354
278,578
963
972
278,317
279,550
Income
Sale of goods and services
672
617
363,319
356,509
363,991
357,126
Net foreign exchange gains
-
-
-
-
-
-
Interest
3,959
4,678
-
-
3,959
4,678
Dividends
226,839
30,194
-
-
226,839
30,194
Other non-taxation revenues
36,785
41,265
119
149
36,904
41,414
Total
268,255
76,754
363,438
356,658
631,693
433,412
Assets
Cash
134
191
-
-
134
191
Receivables
69
30,554
3,105
3,093
3,174
33,647
Investments
216,240
418,063
-
-
216,240
418,063
Prepayments
-
1,650
-
-
-
1,650
Total
216,443
450,458
3,105
3,093
219,548
453,551
Liabilities
Suppliers
287
1,232
13
10
300
1,242
Other
52,943
50,961
7,039
8,749
59,982
59,710
Total
53,230
52,193
7,052
8,759
60,282
60,952
 
1. Outcomes 1 & 2 are described in Note 1.1. Net costs shown included intra-government costs that were eliminated in calculating the actual Budget Outcome.  Refer to Outcome 1 Resourcing Table and Outcome 2 Resourcing Table at Appendix 3 of this Annual Report.
 
Note 28: Net Cash Appropriation Arrangements
 
 
 
2013
 
2012
 
$'000
 
$'000
Total comprehensive income (loss) less depreciation/amortisation expenses previously funded through revenue appropriations1
304,190
 
77,228
Plus: depreciation/amortisation expenses previously funded through revenue appropriation2
(88,342)
 
(69,126)
Total comprehensive income (loss) - as per the Statement of Comprehensive Income
215,848
 
8,102
 
 
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. Total Depreciation/Amortisation expense as per the Statement of Comprehensive Income is $112,449 (2012: $91,587). Depreciation/Amortisation related to the Overseas Property Special Account of $24,107 (2012: $22,461) has been excluded from this note in accordance with Finance Brief 39.