Appendix B: Expenses by Function and
Sub-function

Table B1 sets out Australian Government general government sector expenses by function and sub-function for 2004-05. This table has been prepared in accordance with the Government Finance Statistics accounting framework.

Table B1: Australian Government general government sector expenses by function and sub-function

Table B1: Australian Government general government sector expenses by function and sub-function (continued)

Table B1: Australian Government general government sector expenses by function and sub-function (continued)

1. There has been some reclassification of expenditure that was misclassified in Budget 2005-06 under the Social Security and Welfare function, that is now being reported in the Other Economic Affairs function.
2. Expenses in the Dairy Industry sub-function were overstated at Budget due to a change in accounting policy, which has now been amended.
3. Asset Sale related expenses are treated as a component of the Contingency Reserve.

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