Department of Sustainability, Environment, Water, Population and Communities

Notes:

1. 
   Numbers in this section of the table must be disclosed to the cent.
   
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 were reflected in Table A in the 2013 financial statements in the column 'Appropriations reduced' as they were adjustments to 2013 appropriations.
   
3. 
   Amount 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.
   

Note 28 (Cont'd)E. Reduction in Administered Items ('Recoverable GST exclusive')
2012	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)
Outcome 1	262,277,798.48	34,929,384.04	297,207,182.52	327,401,000.00	30,193,817.48
Outcome 2	58,384,171.41	0	58,384,171.41	60,803,165.96	2,418,994.55
Outcome 3	0	0	0	0	0
Outcome 4	452,901,211.90	0	452,901,211.90	866,780,000.00	413,878,788.10
Outcome 5	12,497,589.08	0	12,497,589.08	13,797,000.00	1,299,410.92
Other Services	Act (No. 2)	Act (No. 4)
Specific payments to States, ACT, NT and Local government
Outcome 4	9,130,164.23	0	9,130,164.23	47,632,000.00	38,501,835.77
Outcome 5	0	0	0	800,000.00	800,000.00

Notes:

1. 
   Numbers in this section of the table must be disclosed to the cent.
   
2. 
   Administered items for 2012 were reduced to these amounts when these financial statements were tabled in Parliament as part of the Department's 2012 annual report. This reduction was effective in 2013, but the amounts were reflected in Table A in the 2012 financial statements in the column 'Appropriations reduced' as they were adjustments to 2012 appropriations.
   
3. 
   Amount required as per Appropriation Act (Act 1 s. 11; Act 2 s. 12).
   
4. 
   Total amount appropriated in 2012.
   
5. 
   Total reduction effective in 2013.
   

Special Accounts
Note 29A. Compliance with Statutory Conditions for Payments from the Consolidated Revenue Fund

Section 83 of the Constitution provides that no amount may be paid out of the Consolidated Revenue Fund except under an appropriation made by law. The Department of Finance and Deregulation (DoFD) provided information to all agencies in 2011 regarding the need for risk assessments in relation to compliance with statutory conditions on payments from special appropriations, including special accounts.

During 2011-12, the Department developed a plan to review exposure to risks of not complying with statutory conditions on payments from appropriations. The plan involved:

• 
  identifying each special appropriation and special account;
  
• 
  determining the risk of non-compliance by assessing the statutory conditions and the extent to which existing payment systems and processes satisfy those conditions; and
  
• 
  obtaining legal advice as appropriate to resolve questions of potential non-compliance.
  

The Department identified 10 appropriations involving statutory conditions for payment, comprising:

1. 
   2 special appropriations:
   
   1. 
      Financial Management and Accountability Act 1997 s.28(2), Administered
      
   2. 
      Financial Framework Legislation Amendment Act (No. 1) 2013 : Appropriation - S69AD Special Appropriation (OPSGG S69AD Export Refunds), Administered
      
2. 
   8 special accounts:
   
   1. 
      Building Australia Fund Water Portfolio Special Account
      
   2. 
      Environmental Water Holdings Special Account
      
   3. 
      Natural Heritage Trust of Australia Account
      
   4. 
      Ozone Protection and Synthetic Greenhouse Gas Account
      
   5. 
      Sea Installations Account
      
   6. 
      Services for Other Entities and Trust Moneys – Department of the Environment, Water, Heritage and the Arts Special Account
      
   7. 
      Water Efficiency Labelling and Standards Account
      
   8. 
      Water for the Environment Special Account
      

As at 30 June 2013 this work had been completed in respect of all appropriations with statutory conditions for payment.

The work conducted has identified no issues of non-compliance with Section 83.

In 2012-13, following the receipt of additional legal advice, DoFD advised all agencies that there could be breaches of Section 83 under certain circumstances with the management of Goods and Services Tax payments made pursuant to the Financial Management and Accountability Act 1997 and with payments made under the Remuneration Tribunal Act 1973 and the Long Service Leave (Commonwealth employees) Act 1976.

The Department has reviewed its processes and controls over payments for these items to minimise the possibility for future breaches as a result of these payments. The Department has determined that there is a low risk of the certain circumstances mentioned in the legal advice applying to the Department. The Department is not aware of any specific breaches of Section 83 in respect of these items.

Note 29B. Special Accounts ('Recoverable GST exclusive')
	Environmental Water Holdings Special Account^1		Natural Heritage Trust of Australia Account^2		Ozone Protection and SGG Account^3
	2013	2012	2013	2012	2013	2012
	$'000	$'000	$'000	$'000	$'000	$'000
Balance brought forward from previous period	36,133	23,499	385,868	391,885	22,984	20,120
Increases:
Appropriation credited to special account	24,700	-	-	-	-	-
Amounts credited under section 6(2) of the NHT Act 1997	-	-	13,505	18,615	-	-
Amounts credited under section 23 of the NHT Act 1997	-	-	149,017	172,763	-	-
Costs recovered	-	21,000	-	-	7,728	10,345
Other receipts	-	-	292	824	1,903	1,369
Total increases	24,700	21,000	162,814	192,202	9,631	11,714
Available for payments	60,833	44,499	548,682	584,087	32,615	31,834
Decreases:
Administered
Payments made - suppliers	(16,089)	(8,366)	(47,953)	(47,232)	(12,034)	(8,553)
Payments made - grants	-	-	(113,972)	(150,972)	-	-
Payments made - asset acquisitions	(919)	-	-	-	(368)	(297)
Payments made - other	-	-	(159)	(15)	-	-
Total administered decreases	(17,008)	(8,366)	(162,084)	(198,219)	(12,402)	(8,850)
Total decreases	(17,008)	(8,366)	(162,084)	(198,219)	(12,402)	(8,850)
Total balance carried to the next period	43,825	36,133	386,598	385,868	20,213	22,984