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Note 3: Net cash appropriation arrangements

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  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.

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