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Australian Government Coat of Arms

Budget | 2015-16

Budget 2015-16
Australian Government Coat of Arms, Budget 2015-16

Part 3: Expenses and Net Capital Investment

This Part reports on departmental expenses and net capital investment, by agency. The data are presented on the same basis as data in Statement 6 of Budget Paper No. 1. Both sets of data are presented on the basis of external accounting and financial reporting standards. These standards present information in terms of accrued expenses1 and accrued revenue.

The main external standards used are:

  • the Australian Bureau of Statistics' (ABS) accrual Government Finance Statistics (GFS) publication, Australian System of Government Finance Statistics: Concepts, Sources and Methods, (cat no. 5514.0), which in turn is based on the International Monetary Fund (IMF) accrual GFS framework; and
  • Australian Accounting Standards (AAS), being AASB 1049 Whole of Government and General Government Sector Financial Reporting (AASB 1049) and other applicable Australian Equivalents to International Financial Reporting Standards (AEIFRS).

Machinery of government changes have implications for how information is presented in the tables in Part 3. For example, if an agency was abolished in 2014‑15 it will have estimated expenses for 2014‑15 reflecting expenditure in part of that year. If an agency was created in 2014‑15, it will have estimated expenses for both 2014‑15 and 2015‑16, and for projected out‑years.

3.1 Departmental expenses table

Table 3.1 presents departmental expenses by agency. Departmental expenses reduce the net worth of agencies. It includes expenses controlled by agencies such as payment of wages and purchases of goods and services. It excludes administered expenses — not controlled by agencies — paid on behalf of government such as social benefits and grants to the states. It also excludes capital expenditure which does not reduce net worth.

Table 3.1: Departmental expenses table
  Estimates   Projections
  2014‑15 2015‑16 2016‑17   2017‑18 2018‑19
  $m $m $m   $m $m
Agriculture            
Department of Agriculture 699 709 695   691 687
Grains Research and Development Corporation 219 220 218   209 209
Total 918 928 914   901 896
Attorney-General's            
Attorney-General's Department 371 402 374   368 367
Australian Federal Police 1,429 1,380 1,338   1,226 1,223
Australian Security Intelligence Organisation 458 464 493   507 524
Family Court and Federal Circuit Court 206 205 204   203 202
High Court of Australia 21 21 21   22 22
National Archives of Australia 74 74 87   80 81
National Gallery of Australia 46 45 44   45 45
National Library of Australia 77 77 73   73 74
National Museum of Australia 48 47 46   47 47
Total 2,729 2,714 2,681   2,570 2,585
Communications            
Australian Broadcasting Corporation 1,205 1,201 1,158   1,169 1,176
Australian Communications and Media Authority 99 93 92   92 93
Department of Communications 98 90 89   90 90
Special Broadcasting Service Corporation 382 373 368   379 377
Total 1,784 1,758 1,707   1,730 1,736
Defence            
Australian War Memorial 69 67 63   60 60
Defence Housing Australia 1,211 1,210 1,348   1,398 1,147
Defence Materiel Organisation 12,479 806 868   898 922
Department of Defence 28,353 30,215 29,820   31,333 32,447
Department of Veterans' Affairs 378 358 347   347 343
Total 42,490 32,657 32,446   34,037 34,920
Education and Training            
Australian Research Council 23 24 24   24 24
Department of Education and Training 343 314 307   306 309
Total 366 338 331   330 333
Employment            
Comcare 618 513 519   532 550
Department of Employment 346 338 326   327 326
Total 965 851 845   859 877
Environment            
Bureau of Meteorology 357 348 349   312 308
Clean Energy Regulator 90 88 87   81 78
Department of the Environment 583 534 477   465 460
Total 1,030 970 913   858 846
Finance            
Australian Electoral Commission 137 135 248   130 134
Department of Finance 663 600 565   553 558
Future Fund Management Agency 45 47 48   48 49
Total 845 782 861   732 741
Foreign Affairs and Trade            
Australian Trade Commission 218 246 241   237 238
Department of Foreign Affairs and Trade 1,471 1,536 1,528   1,348 1,460
Total 1,689 1,781 1,769   1,585 1,698
Health            
Australian Sports Commission 314 283 281   243 239
Department of Health and Ageing 689 635 589   584 590
National Blood Authority 11 10 10   10 10
National Health and Medical Research Council 46 44 41   42 42
Total 1,060 973 921   879 881
Immigration and Border Protection            
Australian Customs and Border Protection Service 1,224 0 0   0 0
Department of Immigration and Border Protection 1,565 2,847 2,673   2,652 2,698
Total 2,788 2,847 2,673   2,652 2,698
Industry and Science            
Australian Nuclear Science and Technology Organisation 314 317 320   295 301
Commonwealth Scientific and Industrial Research Organisation 1,261 1,277 1,298   1,303 1,347
Department of Industry and Science 584 513 492   483 485
Total 2,160 2,107 2,110   2,081 2,133
Infrastructure and Regional Development            
Department of Infrastructure and Regional

Development

288 269 243   228 218
National Capital Authority 21 21 20   21 21
Total 308 290 264   248 239
Parliament            
Department of Parliamentary Services 154 154 153   153 154
Total 154 154 153   153 154
Prime Minister and Cabinet            
Department of the Prime Minister and Cabinet 573 403 391   396 402
Indigenous Business Australia 178 201 202   207 212
Total 752 604 593   603 614
Social Services            
Department of Human Services 4,485 4,633 4,462   4,246 4,188
Department of Social Services 679 726 678   620 602
National Disability Insurance Agency (NDIA)(c) 629 1,079 4,331   11,785 19,202
NDIA administered in nature 467 857 3,655   10,454 17,661
NDIA departmental in nature 162 222 676   1,331 1,541
Total 5,794 6,437 9,471   16,651 23,992
Treasury            
Australian Bureau of Statistics 395 489 601   410 396
Australian Office of Financial Management 11 13 13   13 13
Australian Securities and Investments Commission 366 350 339   335 332
Australian Taxation Office 3,415 3,442 3,391   3,260 3,189
Clean Energy Finance Corporation 25 19 5   4 4
Department of the Treasury 196 181 173   174 175
Total 4,408 4,493 4,522   4,197 4,108
Small agencies 5,023 4,818 4,713   4,689 4,708
Whole of government and inter‑agency amounts(a) -14,594 -2,525 -2,492   -2,806 -2,641
AEIFRS expenses considered other economic flows(b) -1,178 -1,055 -1,071   -1,026 -1,181
Total departmental expenses 59,490 61,921 64,321   71,922 80,338
less: NDIA administered in nature(c) 467 857 3,655   10,454 17,661
Total excluding NDIA administered in nature 59,023 61,063 60,666   61,468 62,677

(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.

(b) Agency estimates are reported on an AEIFRS basis. AEIFRS expenses considered other economic flows include net write-down and impairment of assets and fair value losses.

(c) The National Disability Insurance Agency (NDIA) is a Commonwealth corporate entity and as such is not required to report expenses separately as administered or departmental. However, the NDIA's expenses incurred in the provision of reasonable and necessary care and support to clients (administered in nature) will be significant over the forward estimates compared to other Commonwealth corporate entities. Additionally, these expenses are jointly funded by the Commonwealth and participating states and territories. To provide a better view of these NDIA expenses, Table 3.1 shows the split between expenses that are departmental or administered in nature and provides a total excluding NDIA administered in nature.

3.2 Net capital investment table

Table 3.2 presents net capital investment by agency. Net capital investment represents expenditure by agencies on non‑financial assets. It includes expenditure on assets such as defence equipment. It excludes any investment in financial assets such as loans.

Table 3.2: Net capital investment table
  Estimates   Projections
  2014‑15 2015‑16 2016‑17   2017‑18 2018‑19
  $m $m $m   $m $m
Agriculture            
Department of Agriculture 5 14 9   9 -5
Grains Research and Development Corporation -21 0 -2   -1 -1
Total -15 14 7   7 -6
Attorney-General's            
Attorney-General's Department -6 13 -19   -13 -5
Australian Federal Police 30 10 8   21 13
Australian Security Intelligence Organisation 12 1 -5   30 24
Family Court and Federal Circuit Court -1 -3 -2   -2 -2
High Court of Australia 0 2 0   0 -1
National Archives of Australia 5 3 3   3 4
National Gallery of Australia 17 17 17   17 17
National Library of Australia 5 3 2   0 -3
National Museum of Australia 1 3 2   2 2
Total 64 50 6   58 47
Communications            
Australian Broadcasting Corporation 61 24 -33   -29 -37
Australian Communications and Media Authority 3 9 -2   -2 -1
Department of Communications -11 -12 -10   -8 -8
Special Broadcasting Service Corporation 2 2 -2   -2 1
Total 54 22 -48   -42 -44
Defence            
Australian War Memorial 21 -6 -4   -2 4
Defence Housing Australia 190 64 72   49 -122
Defence Materiel Organisation 155 0 0   0 0
Department of Defence 2,719 3,490 2,557   3,727 4,962
Department of Veterans' Affairs -22 -15 -10   -7 -8
Total 3,063 3,534 2,615   3,767 4,836
Education and Training            
Australian Research Council 0 0 -1   -3 -3
Department of Education and Training 12 2 -9   -9 -10
Total 13 2 -10   -13 -13
Employment            
Comcare -5 -3 6   4 -6
Department of Employment -3 2 -5   -4 -2
Total -9 -1 1   1 -8
Environment            
Bureau of Meteorology -18 20 -20   -14 20
Clean Energy Regulator -3 -12 -13   -6 -3
Department of the Environment 145 119 149   568 305
Total 124 127 116   547 322
Finance            
Australian Electoral Commission 1 3 -3   0 2
Department of Finance 267 -110 42   -4 -16
Future Fund Management Agency 0 4 -1   -1 -1
Total 268 -102 38   -5 -15
Foreign Affairs and Trade            
Australian Trade Commission 3 0 1   -1 -4
Department of Foreign Affairs and Trade 204 332 80   12 187
Total 207 332 81   12 183
Health            
Australian Sports Commission -6 -19 0   -7 12
Department of Health and Ageing -37 -94 5   -26 -30
National Blood Authority 1 0 1   1 1
National Health and Medical Research Council 0 2 -2   -2 -2
Total -42 -112 4   -35 -19
Immigration and Border Protection            
Australian Customs and Border Protection Service 150 -788 0   0 0
Department of Immigration and Border Protection 375 1,157 -61   -114 -163
Total 524 369 -61   -114 -163
Industry and Science            
Australian Nuclear Science and Technology Organisation -6 -2 -2   6 -1
Commonwealth Scientific and Industrial Research Organisation 89 -103 -57   -43 -48
Department of Industry and Science -32 -3 -11   -12 -16
Total 50 -108 -70   -49 -65
Infrastructure and Regional Development            
Department of Infrastructure and Regional

Development

-27 -30 -2   -24 -22
National Capital Authority -5 -8 -8   -8 -8
Total -32 -38 -10   -32 -30
Parliament            
Department of Parliamentary Services 97 -1 -1   -1 0
Total 97 -1 -1   -1 0
Prime Minister and Cabinet            
Department of the Prime Minister and Cabinet -2 -11 -2   -5 -8
Indigenous Business Australia 23 -2 2   -1 -1
Total 21 -13 1   -6 -9
Social Services            
Department of Human Services -14 -24 -38   -55 -59
Department of Social Services -1 25 16   -16 -10
National Disability Insurance Agency (NDIA) 15 44 92   67 -29
Total 0 45 69   -4 -97
Treasury            
Australian Bureau of Statistics 0 17 28   9 -6
Australian Office of Financial Management 1 1 0   0 0
Australian Securities and Investments Commission -17 -16 -8   -4 3
Australian Taxation Office -11 13 -27   -26 -36
Clean Energy Finance Corporation 1 -1 0   0 0
Department of the Treasury -4 -1 0   0 0
Total -30 13 -8   -21 -38
Small agencies 22 14 57   17 -22
Whole of government and inter-agency amounts(a) 197 -848 754   192 175
Adjustments to AEIFRS movements in non-financial assets(b) -1,438 555 658   -681 58
Total net capital investment 3,138 3,854 4,198   3,598 5,090

(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.

(b) Agency estimates are reported on an AEIFRS basis. AEIFRS movements in non-financial assets considered other economic flows include net write-down and impairment of non-financial assets and assets recognised for the first time. They also include Contingency Reserve movements in non-financial assets.


1 The tables in Part 3 present financial information on a different basis to the tables in Part 1 — Agency Financial Resourcing, which presents financial resourcing that is not necessarily expensed within a financial year. Resourcing provided to agencies can be carried over financial years for agency expenses in a future year. Additionally, some accrued expenses are not appropriated for, such as asset writedowns, foreign exchanges losses, fair value losses and depreciation.