You are here: Skip breadcrumbAttorney-General's Department >> Publications >> Annual reports >> Annual Report 2014-15 >> Note 3: Net cash appropriation arrangements

 Note 3: Net cash appropriation arrangements

Previous page Next page

  2015 2014
$'000 $'000
Total comprehensive income (loss) less depreciation/amortisation expenses previously funded through revenue appropriations 1, 3 9,272 4,000
Depreciation/amortisation expenses previously funded through revenue appropriation 2, 3 (23,865) (25,753)
Changes in asset revaluation surplus/(deficit) (94) 3,540
Total comprehensive (loss) attributable to the Australian Government (14,687) (18,213)

1 In the 2014-15 Additional Estimates and the 2015-16 Budget, savings totalling $8.784m were applied to the Department’s departmental appropriation funding for 2014-15. The associated reduction in Appropriation Act No 1 2014-15 will be made during the 2015-16 financial year. As such, the amount of $8.784m is included in the Department’s 2014-15 appropriation revenue in these statements although the funding has not been used.

2 This amount varies from the depreciation and amortisation expense shown in the Statement of Comprehensive Income by $0.111m (2014: $0.272m) which represents the component of depreciation and amortisation that has been cost-recovered through external income generating activities of the Department. (Refer Note 4D).

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

Previous page Next page