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Statement 10: Australian Accounting Standard No. 31
Budget Financial Statements

Appendix A: Additional agency statistics

Table A1: General government expenses by agency

Table A1: General government expenses by agency (continued)

Table A1: General government expenses by agency (continued)

(a) Estimates of inter-agency transactions are included in the Whole of Government and inter-agency amounts. The entry for each portfolio does not include eliminations for inter-agency transactions within that portfolio.

Table A2: Departmental expenses by agency

Table A2: Departmental expenses by agency (continued)

(a) Estimates of inter-agency transactions are included in the Whole of Government and inter-agency amounts.

Table A3: Net capital investment by agency

Table A3: Net capital investment by agency (continued)

(a) Estimates of inter-agency transactions are included in the Whole of Government and inter-agency amounts.

Table A4: Capital appropriations by portfolio

Table A4: Capital appropriations by portfolio (continued)

Table A4: Capital appropriations by portfolio (continued)

(a) Estimates of inter-agency transactions are included in the Whole of Government and inter-agency amounts.

Table A5: Estimates of average staffing level (ASL) of agencies in the Commonwealth general government sector

Table A5: Estimates of average staffing level (ASL) of agencies in the Commonwealth general government sector (continued)

Table A5: Estimates of average staffing level (ASL) of agencies in the Commonwealth general government sector (continued)

Table A5: Estimates of average staffing level (ASL) of agencies in the Commonwealth general government sector (continued)

(a) There are no ASL figures for the financial year 2000-01 for the Australia Research Council as it was part of the Department of Education Training and Youth Affairs

Note: This table includes estimates of ASL provided by general government sector agencies. ASL figures reflect the average number of employees receiving salary or wages over the financial year, with adjustments for casual and part-time staff, to show the full time equivalent. This also includes non uniformed staff and overseas personnel.

Estimates of general government sector agency capital use charge and dividend payments

The Commonwealth introduced, as part of the accrual budgeting reforms in 1999-00, a Capital Use Charge (CUC). The CUC is paid annually by general government sector agencies on their net assets. The CUC is an internal government transaction and therefore does not affect the budget balances.

The CUC was implemented to:

• improve agency resource allocation, by ensuring that the full cost of competing activities are shown and the cost of capital is reflected in the pricing structures of equivalent outputs produced by the public or private sectors; and
• improve asset management in agencies, by providing an incentive to manage under performing or surplus assets.

The Government will reduce the CUC levied on agencies' net assets from 12 percent to 11 percent from 1 July 2001, reflecting recent movements in domestic capital and equity markets.

As well as CUC payments, some agencies or part thereof, which operate on a fully commercial basis, pay annual dividends to the government, which are set having reference to private sector benchmarks. Also, a separate return to government in the form of a special dividend may be made by an agency to return surplus cash. These surpluses can arise where an agency has rationalised non-financial assets, reduced activity or become more efficient.

Table A6: Capital user charge by agency

Table A6: Capital user charge by agency (continued)

(a) Agency has negative equity and, therefore, does not make a CUC payment.

(b) Agency pays a special dividend.

(c) Agency does not pay a CUC.

(d) Agency makes a dividend payment only.

(e) Agency is exempt from the CUC as its revenue is generated from industry levies.