2002-03 Financial Statements

Department of Defence
Notes To And Forming Part Of The Financial Statements
for the year ended 30 June 2003

Note 27:	Appropriations
	As per Note 1.1, Defence had one outcome:
	The defence of Australia and its national interests.
	Accordingly, for tables A to C below, all items are attributable to the one outcome.

Note 27A: Cash basis acquittal of appropriations from Acts 1 and 3

Particulars (Note: FMA =Financial Management and Accountability Act 1997)	Administered Expense	Departmental Outputs	Total
Year ended 30 June 2003
Balance carried from previous year	-	795,108,000	795,108,000
Appropriation for the reporting period -Act 1	181,000	18,235,351,000	18,235,532,000
Appropriation for the reporting period -Act 3	-	108,065,000	108,065,000
Adjustments by the Finance Minister	-	(113,091,000)	(113,091,000)
GST credits (FMA s30A)	-	869,958,782	869,958,782
Annotations to 'net appropriations' (FMA s31)	-	1,153,188,334	1,153,188,334
Transfers to/from other agencies (FMA s32)	-	-	-
Administered appropriation lapsed	(181,000)	-	(181,000)
Available for payments	-	21,048,580,116	21,048,580,116
Payments made	-	(20,016,766,716)	(20,016,766,716)
Appropriations credited to Special Accounts	-	-	-
Balance carried forward to next year	-	1,031,813,400	1,031,813,400
Represented by:
Cash	-	99,557,152	99,557,152
Add: Appropriations receivable	-	870,201,000	870,201,000
Add:Receivables -Net GST receivable from ATO	-	114,667,409	114,667,409
Add:Net GST on customer receivables and supplier payables	-	(52,612,161)	(52,612,161)
Total	-	1,031,813,400	1,031,813,400
Year ended 30 June 2002
Balance as at 1 July 2001	-	80,045,000	80,045,000
Total annual appropriation	179,000	17,515,619,000	17,515,798,000
Adjustments and annotations to appropriations	-	350,984,000	350,984,000
Transfers to/from agencies (FMA s32)	-	(12,000,000)	(12,000,000)
GST credits (FMA s30A)	-	738,679,670	738,679,670
Annotations to 'net appropriations' (FMA s31)	-	566,039,330	566,039,330
Transfers to/from other agencies (FMA s32)	-	(11,126,000)	(11,126,000)
Administered appropriation lapsed	(179,000)	-	(179,000)
Available for payments	-	19,228,241,000	19,228,241,000
Payments made during the year	-	(18,433,133,000)	(18,433,133,000)
Balance carried forward to next financial year	-	795,108,000	795,108,000
Represented by:
Cash	-	35,653,123	35,653,123
Add:Appropriations receivable	-	-	-
Add:Receivables -Net GST receivable from ATO	-	102,899,184	102,899,184
Add: Investment in term deposit	-	799,500,000	799,500,000
Less:Net GST on Customer Receivables and Supplier Payables	-	(142,944,307)	(142,944,307)
Total	-	795,108,000	795,108,000

Any amounts of administered appropriation for 2002-03 shown above as lapsed are estimates only as determinations are not made by the Minister for Finance and Administration until after the completion of these statements.

Note 27B : Cash basis acquittal of appropriations from Act 2 and 4

Particulars	Administered SPPs and Other	Non-Operating				Total
		Equity	Loans	Previous years' outputs	Administered Assets and Liabilities
Year ended 30 June 2003
Balance carried from previous year	-	-	-	-	-	-
Appropriation for the reporting period -Act 2	-	1,090,415,000	-	-	-	1,090,415,000
Appropriation for the reporting period -Act 4	-	124,786,000	-	-	-	124,786,000
Adjustments determined by the Finance Minister	-	(220,000,000)	-	-	-	(220,000,000)
Amounts from Advance to the Finance Minister	-	-	-	-	-	-
Refunds credited (FMA s30)	-	-	-	-	-	-
GST credits (FMA s30A)	-	-	-	-	-	-
Transfers to/from agencies (FMA s32)	-	-	-	-	-	-
Administered appropriation lapsed	-	-	-	-	-	-
Available for payments	-	995,201,000	-	-	-	995,201,000
Payments made	-	995,201,000	-	-	-	995,201,000
Appropriations credited to special accounts	-	-	-	-	-	-
Balance carried forward to next financial year	-	-	-	-	-	-
Represented by:
Cash	-	-	-	-	-	-
Appropriations receivable	-	-	-	-	-	-
Total
Year ended 30 June 2002
Balance carried from previous year	-	-	-	-	-	-
Total annual appropriation	-	10,564,000	-	-	-	10,564,000
Adjustments and annotations to appropriation	-	743,611,000	-	-	-	743,611,000
Transfers to/from agencies (FMA s32)	-	-	-	-	-	-
Administered appropriation lapsed	-	-	-	-	-	-
Available for payments	-	754,175,000	-	-	-	754,175,000
Payments made during the year	-	(754,175,000)	-	-	-	(754,175,000)
Appropriations credited to Special Accounts	-	-	-	-	-	-
Balance carried forward to next financial year	-	-	-	-	-	-

Any amounts of administered appropriations for 2002-03 shown above have lapsed are estimates only as determinations are not made by the Finance Minister until after the completion of these statements.

Table 27C: Cash basis acquittal of special appropriations (unlimited amount)

Particulars of legislation providing appropriation (including purpose)	Outcome 1
	2003	2002
Defence Forces Retirement Benefits Act 1948, Defence Force Retirement and Death Benefits Act 1973
Budget estimate*	See footnote	See footnote
Payments made	(1, 162, 689, 701)	(1,290,378,416)
Appropriations credited to Special Accounts
Refunds credited (FMA s30)	-	-
Particulars of legislation providing appropriation (including purpose)
Military Superannuation and Benefits Act 1991
Budget estimate*	See footnote	See footnote
Payments made	(186, 032, 896)	(28,289,292)
Appropriations credited to Special Accounts
Refunds credited (FMA s30)	-	-
* The 2002 budget estimates of $1,330,600,000 (2002: $1,300,000,000) cannot be allocated between DFRDB and MSBS.	-	-
Particulars of legislation providing appropriation (including purpose)	Outcome 1
	2003	2002
Defence Force (Home Loans Assistance) Act 1990
Budget estimate	5,700,000	5,700,000
Payments made	(7,394,123)	(6,410,950)
Appropriations credited to Special Accounts
Refunds credited (FMA s30)	-	-

Totals for unlimited special appropriations	Outcome 1
	2003	2002
Budget estimate	1,336,300,000	1,305,700,000
Payments made	(1,356,116,720)	(1,325,078,658)
Appropriations credited to Special Accounts
Refunds credited (FMA s30)	-	-
An amount of $36,871,155 drawn-down from OPA on 30 June 2003 to meet liabilities incurred under these acts had not been disbursed at that date and was held in Defence's administered bank account.	36,871,155	-

Table 27D: Special Accounts

There were no special accounts drawing appropriations (2001-02: nil).