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Section 3: Budgeted financial statements

Analysis of budgeted financial statements

The main movements in the budgeted financial statements are explained under the relevant title of each budgeted financial statement below.

Departmental Income Statement (Table 3.1)

This statement identifies expenses and revenues and highlights whether the department is operating at a sustainable level.  Changes to appropriation revenue are due mainly to parameter adjustments.  Other revenues refers to resources received free of charge.

Departmental Balance Sheet (Table 3.2)

This statement identifies assets and liabilities. Receivables include appropriations available to the department from prior years.

Departmental Statement of Cash Flows (Table 3.3)

This statement identifies the department’s cash flows, categorising them by operating, financing and investing activities.

Departmental Statement of Changes in Equity (Table 3.4)

This is a new statement providing additional information previously contained in the “Equity” section of the Statement of Financial Position (Balance Sheet). Its main function is to show changes in equity of the reporting entity, brought about by surpluses/deficiencies from operations, injection of new equity by the owners, payment of distributions to owners, and similar ownership-related transactions.

Departmental Capital Budget Statement (Table 3.5)

This statement summarises the department’s proposed capital expenditure and the source of funding.  The department has received no capital appropriations for 2006-07.

Departmental Summary of Asset Movements (Table 3.6)

This statement summarises the planned movements in assets in 2006-07.

Administered Income and Expenses (Table 3.7)

This schedule identifies revenues and expenses which the department administers on behalf of the Commonwealth.  The most significant change is the transfer of the Citizenship Visits Program to the Department of Education, Science and Training ($0.7m).  Personal benefits relates solely to senators’ salaries, superannuation and allowances.

Administered Balance Sheet (Table 3.8)

This schedule identifies assets and liabilities which the department administers on behalf of the Commonwealth.

Statement of Administered Cash Flows (Table 3.9)

This statement identifies cash flows which the department administers on behalf of the Commonwealth.

Administered Capital Budget Statement (Table 3.10)

This statement summarises the department’s proposed capital expenditure and the source of funding, for assets administered on behalf of the Commonwealth.

Summary of Administered Asset Movements (Table 3.11)

This statement summarises the planned movements in administered assets in 2006-07.

Budgeted financial statements tables

Table 3.1: Budgeted departmental income statement for the period ended 30 June

Table 3.2: Budgeted departmental balance sheet as at 30 June

Table 3.3: Budgeted departmental statement of cash flows for the period ended 30 June

Table 3.4:  Departmental statement of changes in equity - summary of movement (Budget 2006-07)

Table 3.5:  Departmental capital budget statement

Table 3.6: Departmental property, plants, equipment and intangibles - summary of movement (Budget year 2006-07)

Table 3.7: Schedule of budgeted income and expenses administered on behalf of government for the period ended 30 June

Table 3.8: Schedule of budgeted assets and liabilities administered on behalf of government as at 30 June

Table 3.9:  Schedule of budgeted administered cash flows for the period ended 30 June

Table 3.9:  Schedule of budgeted administered cash flows (cont) for the period ended 30 June

Table 3.10: Schedule of administered capital budget

Table 3.11: Schedule of administered property, plant, equipment and intangibles — summary of movement (Budget year 2006-07)

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