Department of Sustainability, Environment, Water, Population and Communities

Administered Financial Assets Reconciliation

		2013		2012
		$'000		$'000
Financial assets	Notes
Total financial assets as per schedule of administered assets and liabilities		597,877		596,884
Less: non-financial instrument components
GST receivable from the Australian Taxation Office		6,512		16,837
Taxation receivables		22,806		-
Other investments		561,520		570,761
Total non-financial instrument components		590,838		587,598
Total financial assets as per financial instruments note	26A	7,039		9,286

Appropriations

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.

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.

Table A. Annual Appropriations ('Recoverable GST exclusive')
	2013 Appropriations						Appropriation applied in 2013 (current and prior years)
	Appropriation Act		FMA Act			Total appropriation
	Annual Appropriation	Appropriations reduced^1	Section 30	Section 31	Section 32			Variance
	$'000	$'000	$'000	$'000	$'000	$'000	$'000	$'000
DEPARTMENTAL
Ordinary annual services^2, 3	461,001	(1,286)	15,766	100,220	-	575,701	(559,512)	16,189
Other services
Equity^4	1,872	-	-		-	1,872	(1,506)	366
Total departmental	462,873	(1,286)	15,766	100,220	-	577,573	(561,018)	16,555
ADMINISTERED
Ordinary annual services
Administered items^5	801,623	(97,398)	1,022		-	705,247	(714,781)	(9,534)
Other services
States, ACT, NT and Local government^6	24,085	(6,315)	-		-	17,770	(19,126)	(1,356)
Administered assets and liabilities^7	189,571	-	-		-	189,571	(119,118)	70,453
Total administered	1,015,279	(103,713)	1,022		-	912,588	(853,025)	59,563