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Annual Report 2017–18

Review by the Secretary

The year in review

The Commonwealth Grants Commission’s (CGC) sole outcome under the outcome reporting framework for the 2017–18 Budget was informing government decisions on the distribution of the Goods and Services Tax (GST) so that horizontal fiscal equalisation (HFE) among the States and Territories[1] is achieved.

The main achievement in the year was the presentation to the Commonwealth Treasurer (and the States) of the Report on GST Revenue Sharing Relativities 2018 Update as required on 28 March 2018, with public release on 5 April 2018. The terms of reference asked the Commission to report on the per capita relativities for determining the distribution of GST payments among the States in 2018–19 in accordance with the principle of HFE.

The Commission consulted the States on new assessment issues that arose for the first time in this inquiry. Submissions from all States on these matters were considered by the Commission before it finalised its recommendations on the updated relativities. The Commonwealth Treasurer accepted those relativities and used them in the 2018–19 Commonwealth Budget to share the estimated GST for that year among the States. The terms of reference, Commission papers, State submissions and the report, with supporting information, are on the CGC’s website.

On 28 November 2016, the Commission received terms of reference for a review of the methods which should be used to calculate the per capita relativities to distribute the Goods and Services Tax (GST) among the States from 2020–21. This review is underway. The Commission met with all State Treasurers during August 2017 to commence formal consultation for the 2020 Review.

In September, the Commission released a position paper on the principle of HFE and its implementation. This followed the receipt of submissions from interested parties on these issues. A series of staff discussion papers were released in April 2018 setting out preliminary staff views on scope and structure, treatment of Commonwealth payments, and category and factor assessments, along with a draft Quality Assurance Strategic Plan for the 2020 Review. Comments on these papers from interested parties have been sought.

In October 2017, the Commission provided a submission on the draft report of the Productivity Commission’s inquiry into HFE.  This followed an initial submission to that inquiry in June 2017.

In Memoriam

I also record the CGC’s sadness on the death during the year of its longest serving member of staff, Ms Catherine Hull, and acknowledge the service that Catherine gave the CGC and the wider Australian community.  Catherine joined the CGC in 1980 and, apart from a short stint in another Commonwealth agency, spent the rest of her career in the CGC.  She worked across all areas of the CGC, and served for many years as one of our senior executive.  Catherine was an admired and respected colleague and mentor to many in the CGC, and in Treasuries across the country, exemplifying integrity and professionalism.  

The year ahead

The CGC will continue its work on the review of methods to be completed in February 2020. The next step will be the receipt of submissions from State Treasuries and other interested parties on the Commission position paper on the principles of HFE and its implementation and staff discussion papers on assessment issues. In June 2018, the Commission and its staff visited the Northern Territory, and in August and September 2018 will visit all other States, to consult on the principle of HFE and how it might be implemented in individual expenditure and revenue assessments. The visits provide an opportunity for the Commission to better understand State service delivery and revenue raising in each State. The Commission expects to release a draft report on GST revenue sharing relativities for the 2020 Review in May 2019.

The Commission anticipates receiving terms of reference for an update of GST revenue sharing relativities for the 2019–20 financial year, with a report likely to be required in the first half of 2019. The methods used will be largely those set out in its 2015 Review report. Any changes in methods adopted will be determined by the requirements of the terms of reference or the agreed update principles, consistent with the principle of HFE. The Commonwealth and State Treasuries will be consulted. CGC staff have been collecting data in preparation for this update.

The Productivity Commission provided the Commonwealth Government with its final report into HFE on 15 May 2018. The Government released its interim response to the report on 5 July 2018 and is currently consulting with the States on the Productivity Commission’s recommendations through the Council on Federal Financial Relations. It is possible that the Government’s final response to the Productivity Commission’s inquiry may affect both the review of methods and the update of GST revenue sharing relativities.

 

Michael Willcock

Secretary

 

Overview of the CGC

Role, outcome and purpose

The CGC operates under the Commonwealth Grants Commission Act 1973. It is a non-corporate Commonwealth entity under the Public Governance, Performance and Accountability Act 2013 and part of the Department of the Treasury portfolio under the Administrative Arrangement Orders. 

Its sole function is to provide advice to the Australian Government in response to terms of reference from the Treasurer.

The main subject on which advice is sought is the allocation among the States of the revenue from the GST. However, from time to time, the Commission is also asked to report on the finances of Australia’s external territories, local government matters and the financing of services for Indigenous people. Terms of reference for those inquiries are developed by relevant Australian Government agencies and sent to the Commission by the Treasurer, to whom the Commission provides any required reports.

The CGC has a single outcome — informed Government decisions on fiscal equalisation between the States and Territories through advice and recommendation on the distribution of GST revenue. State and Territory inquiries are conducted under the terms of the Intergovernmental Agreement on Federal Financial Relations 2008 (and updates).

Organisational structure

The membership of the Commission during 2017–18 consisted of a part-time Chairperson and 3 part-time members.

The Secretary has responsibility for providing advice to the Chairperson and members on matters relating to the CGC’s functions. Staff were organised in 2 branches, each headed by an Assistant Secretary. A separate corporate services section reported directly to the Secretary.

Figure 1      Organisational structure as at 30 June 2018

 

Report on performance

Annual performance statement

As the accountable authority of the Commonwealth Grants Commission, I present the 2017–18 financial year annual performance statement as required under s39(1)(a) of the Public Governance, Performance and Accountability Act 2013.

In my opinion, these annual performance statements are based on properly maintained records, accurately reflect the performance of the entity for the reporting period, and comply with subsection 39(2) of the Public Governance, Performance and Accountability Act 2013.

 

Michael Willcock

Secretary

20 September 2018

 

Performance results

The CGC measures its performance using a range of performance criteria outlined in the CGC’s 2017–18 Corporate Plan and 2017–18 Portfolio Budget Statements.

Criterion 1

The extent to which parties, and particularly State Governments, are given opportunities to place their views before the Commission.

Result

Fully met

A series of discussion papers were issued relating to the 2018 Update and 2020 Review with a number of submissions received from the States and other interested parties. In addition, the Commission visited State Treasurers in August 2017 and CGC staff conducted a series of multilateral meetings with State Treasury officials as part of the ongoing consultation for the 2020 Review.

Criterion 2

The technical quality of the analytical work underlying and supporting the reports, backed up by robust quality assurance processes.

Result

Fully met

The technical quality of the work underlying the GST relativities was attested to by external auditors.

Criterion 3

The timeliness of reports.

Result

Fully met

The Commission provided its advice to the Treasurer on 28 March 2018 in line with the CGC’s outcome and the Treasurer’s terms of reference.

Criterion 4

Appropriate responses to each requirement in terms of reference.

Result

Fully met

The GST revenue sharing relativities for 2018–19 complied with the instructions in the terms of reference received from the Treasurer on 27 March 2018.

Criterion 5

The degree of acceptance of the results presented to Commonwealth and State Governments in response to terms of reference.

Result

Fully met

The Treasurer’s Determination of GST Revenue Sharing Relativities for 2018–19, issued on 4 July 2018, used the Commission’s recommended relativities.

While some States would have preferred a different treatment by the Commission of a numbers of issues, most States expressed a high degree of acceptance of the well-established processes by which the Commission discharges its responsibilities.

Analysis of performance against the CGC’s Purpose

2018 Update

The main activity during the year was the presentation to the Treasurer of the Report on GST Revenue Sharing Relativities 2018 Update, as requested in terms of reference available on the CGC’s website. The report was presented to the Commonwealth and the States as required on 28 March 2018 and released publicly on 5 April 2018. This satisfied the requirements of the terms of reference and the timeliness performance criterion.

GST relativities are updated annually using the methods established in the most recent review of methods and the latest available data. As in previous updates, the terms of reference asked the Commission to report per capita GST relativities in accordance with the principle of HFE. They asked that the Commission’s assessments:

  • be based on the principles, categories and methods used in the 2017 Update
  • use the latest available reliable data for 2014–15 to 2016–17
  • follow the guidance on the treatment of Commonwealth payments and direction on how some payments should be treated.

The Commission consulted States on new assessment issues relevant to their fiscal capacities that arose during the year. Submissions from all States on these matters were considered by the Commission before it finalised its decisions on State GST relativities. A list of the papers issued by the Commission and State submissions can be found on the CGC’s website. With this process, the CGC satisfied its performance criterion relating to consultation.

The Commission concluded in the 2018 Update report that the States’ assessed fiscal capacities continued to reflect trends in their economies and other key influences on their circumstances. It found that Western Australia remained the fiscally strongest State, but its fiscal advantages had declined, leading to an increase in its GST share. It also found that the assessed fiscal capacities of Victoria and South Australia had fallen, increasing those States’ GST shares. The assessed fiscal capacities of the other States had improved, reducing those States’ GST shares.

The relativities recommended by the Commission were used in the Treasurer’s Determination of GST Revenue Sharing Relativities for 2018–19, issued on 4 July 2018, and will be used to share the GST among the States in 2018–19. This satisfies the performance criterion related to acceptance of the CGC’s reports.

Following the update, the Commission sought feedback from the States on the update processes. Comments were received from all States, expressing a high degree of satisfaction with the well-established processes by which the Commission discharges its responsibilities and consults with the States.

2019 Update

The Commission expects to receive terms of reference asking it to provide advice in the first half of 2019 on State GST relativities for 2019–20. We have commenced consultation processes for this update, involving the collection of the latest data and the treatment of new developments relevant to State fiscal capacities. The Commission notes that its terms of reference, and hence its update work, may be affected by the final government response to the Productivity Commission’s inquiry into HFE.

2020 Review

On 28 November 2016, the Treasurer issued terms of reference for a methodology review to be completed by the 28 February 2020, which requires the Commission to undertake a comprehensive review of all the methods underpinning its calculation of the GST relativities.

Consistent with the review terms of reference requiring the Commission to consult regularly with the Commonwealth and the States, the Commission and its staff released consultation papers seeking responses on:

  • the principle of HFE and its implementation
  • a Quality Assurance Strategic Plan
  • scope and structure, the treatment of Commonwealth payments, and category and factor assessments.

The Commission initiated a program of visits to all States which commenced in June 2018 to discuss the principle of HFE and how it might be implemented in individual expenditure and revenue assessments. These meetings build on discussions between the Commission and each State Treasurer which occurred in August 2017.

The Government asked the Productivity Commission to undertake an inquiry into Australia’s system of HFE, which underpins the distribution of GST revenue to the States. The Commission made two submissions to this inquiry during 2017 and provided assistance to the Productivity Commission in its work.

While the PC inquiry is separate from the 2020 Review, the Government’s final response to the PC inquiry by the Commonwealth Government may affect the work of the Commission in the future.

Financial performance

Overview on financial performance and future financial viability

The CGC remains in a sound financial position, operating within its appropriation and with sufficient cash reserves to funds its liabilities as and when they fall due.

In monitoring financial performance, the CGC excludes the impact of depreciation and extraordinary items that affect the operating results. In 2017–18, after adjusting for depreciation and extraordinary items, the CGC had an operating surplus of $0.27M, close to our budgeted position.

Figure 2      Operating result 2013–14 to 2017–18[2]


Including depreciation and extraordinary items, the CGC’s operating deficit was $0.30M. The deficit was primarily as a result of a once-off lump sum payment to the Commonwealth Superannuation Scheme. The CGC budgets to remain financially sustainable into the forward estimates, and continues to implement operational efficiencies as they arise.

Financial position

As at 30 June 2018, the CGC had net equity of $3.64M, representing $5.54M of assets offset by $1.89M of liabilities.

The CGC’s assets and liabilities are primarily of a financial nature, with the largest balance being appropriation receivable ($4.90M), with most of the CGC’s liabilities relating to employee provisions ($1.54M).

Table 1       Summary of financial performance

($’000)   

2017–18

2016–17

Movement

Total own source revenue

45      

45      

-      

Total revenue from Government

6,107      

6,203      

(96)      

Total expenses

6,448      

5,123      

1,325      

Net surplus / (deficit)

(296)      

1,125      

(1,421)      

Total assets

5,536      

6,591      

(1,056)      

Total liabilities

1,894      

1,911      

(18)      

Equity

3,642      

4,680      

(1,038)      

Resourcing statement

Table 2       Entity resource statement

($’000)   

Actual available

Payments Made

Balance

Ordinary annual services[3]

Departmental appropriation[4]

11,432      

6,471      

4,961      

Total ordinary annual services

11,432      

6,471      

4,961      

Total resourcing and payments

11,432      

6,471      

4,961      

Expenses for Outcome 1

Table 3       Total expenses for Outcome 1

($’000)   

Budget[5]

Actual

Variation

Outcome 1: Informed Government decisions on fiscal equalisation between the States and  Territories through advice and recommendations on the distribution of GST revenue

Program 1.1: The Commission makes recommendations on the distribution of the GST pool, which are considered by Government

Departmental expenses

Ordinary annual services (Appropriation Act No. 1)

6,107      

6,403      

(296)      

Expenses not requiring appropriation in the Budget year

34      

45      

(11)      

Total for Program 1.1

6,160      

6,448      

(307)      

Total expenses for Outcome 1

6,160      

6,448      

(307)      

 

Average staffing level (number)

30.0      

27.8      

2.2      

 

Management and Accountability

Corporate governance

The CGC has structures and processes in place to implement the principles and objectives of corporate governance. The CGC is a non-corporate Commonwealth entity under the Public Governance, Performance and Accountability Act 2013. This imposes accountability requirements similar to those of a department but gives the CGC independence from the policies of the Department of the Treasury.

The Commonwealth Grants Commission Act 1973 appoints the Secretary of the CGC as the accountable authority as defined by the Public Governance, Performance and Accountability Act 2013. The Secretary is responsible for the governance and performance of the CGC and for working with the Chairperson and Commissioners to steer and manage the deliverables of the CGC.

Committees which assist in the management of the organisation include:

  • Executive committee. This committee consists of the members of the senior executive and the Chief Operating Officer. The role of the committee is to:
    • advise the Secretary on matters of corporate management, governance, risk, information management and resource allocation
    • provide strategic advice to the CGC on the conduct of inquiries and methods to be adopted
    • provide strategic direction to CGC employees
    • act as the Fraud Committee.
  • Audit and risk committee. This committee is established under the provisions of the Public Governance, Performance and Accountability Act 2013. It consists of two external members and a member of the senior executive, with support provided by the Chief Operating Officer. The audit committee, which is chaired by an external member, provides independent assurance and assistance to the Secretary on the CGC’s risk, control and compliance framework, and its financial statement responsibilities. It reviews the monthly financial report and ensures that any discrepancies are investigated.
  • Workplace representative committee. This is established under the Commonwealth Grants Commission Enterprise Agreement 2015–2018 to monitor matters concerning the implementation and interpretation of the Agreement and general workplace issues and to coordinate employee involvement in the development and ratification of policies or guidelines that affect the terms and conditions of employment.
  • Remuneration committee. The committee provides advice to the Secretary on remuneration policy and salary issues related to the Commonwealth Grants Commission Enterprise Agreement 2015–2018.
  • Learning and development committee. The committee makes decisions about training of CGC employees, ensuring that training is cost effective.

Corporate planning

The CGC published its Corporate Plan 2017–18 as required under section 35(1)(b) of the Public Governance, Performance and Accountability Act 2013; it is available on the CGC’s website. The Corporate Plan sets out our purpose and performance measures, and is an important tool in articulating the CGC’s strategic direction to staff and external audiences.

Fraud prevention

There were no incidents of fraud in 2017–18. The risk management framework is an important part of the CGC’s corporate governance responsibilities and risk management is overseen by the audit committee. The Chief Operating Officer is responsible to the senior executive for ensuring that risk management is aligned with overall business strategy.

External scrutiny

The CGC is subject to an annual financial statement audit by the Australian National Audit Office. During 2017–18 there were no performance audits contracted on the CGC. There have been no significant developments in external scrutiny of the CGC during 2017–18.

Management of human resources

Staff, the CGC’s most valuable resources, are predominately professionals with qualifications, experience and technical capability in economics and statistics. During 2017–18, the CGC supported staff members to undertake professional qualifications and tertiary education, including programs offered by Chartered Accountants Australia and New Zealand and CPA Australia.

A number of training activities were conducted for CGC employees and notices were circulated to keep employees informed of training and development opportunities. Given the unique nature of the CGC’s operations, there has been a strong focus on internal and on‑the‑job training.

The CGC aims to create an organisation that encourages and welcomes diversity. This includes diversity of backgrounds, views, thoughts and approaches. The CGC’s objective is to attract a range of people across varying professions and backgrounds to build a successful and sustainable organisation with a culture that enriches our work and impact. Our diversity fosters an environment of mutual learning, respect, openness and appreciation of differences and other perspectives. Such a positive culture creates opportunities for a variety of different voices to be encouraged and heard.

The Commonwealth Grants Commission Enterprise Agreement 2015–2018 came into effect on 23 December 2015 and covers the terms and conditions of employment at the CGC. As at 30 June 2018, 26 non‑senior executive staff were engaged under the Agreement, while 3 SES staff were employed under section 24(1) determinations. Employees covered by the Agreement may agree with the Secretary to make an individual flexibility arrangement (IFA) to vary the effect of any of the terms of the Agreement. As at 30 June 2018, 2 staff had IFAs in place.

Where there is a demonstrated business need, the CGC provides the SES and some APS staff with a mobile phone, tablet, and/or airline lounge membership. The CGC offers reimbursement to staff for spectacles and professional membership fees.

Staffing statistics

Table 4 and Table 5 provide a comparison of the CGC’s staff profile at 30 June 2018 and 30 June 2017. No staff identified as Indigenous. All staff were based in Canberra.

Table 4       Paid full-time, part-time and non-ongoing staff by gender as at 30 June 2018

 

Ongoing

Non-ongoing

Total

 

Full-time

Part-time

Part-time

 

Classification

M

F

M

F

M

F

M

F

SES Band 3

1      

-      

-      

-      

-      

-      

1      

-      

SES Band 1

1      

1      

-      

-      

-      

-      

1      

1      

EL 2

4      

2      

-      

-      

-      

-      

4      

2      

EL 1

4      

2      

1      

1      

1      

-      

6      

3      

APS 6

3      

3      

-      

2      

-      

1      

3      

6      

APS 4

-      

1      

-      

1      

-      

-      

-      

2      

Subtotal

13      

9      

1      

4      

1      

1      

15      

14      

Total

22

5

2

29

Table 5       Paid full-time, part-time and non-ongoing staff by gender as at 30 June 2017

 

Ongoing

Non-ongoing

Total

 

Full-time

Part-time

Part-time

 

Classification

M

F

M

F

M

F

M

F

SES Band 3

1      

-      

-      

-      

-      

-      

1      

-      

SES Band 1

1      

1      

-      

-      

-      

-      

1      

1      

EL 2

3      

1      

-      

1      

1      

-      

4      

2      

EL 1

5      

2      

1      

1      

1      

1      

7      

4      

APS 6

2      

3      

-      

2      

-      

1      

2      

6      

APS 4

-      

1      

-      

1      

-      

-      

-      

2      

Subtotal

12      

8      

1      

5      

2      

2      

15      

15      

Total

20

6

4

30

Table 6       Salary ranges payable at 30 June 2018 under the Commonwealth Grants Commission Enterprise Agreement 2015–2018 and IFAs.

Classification

Minimum ($)

Maximum ($)

Executive Level 2

131,924      

141,706      

Executive Level 1

106,586      

117,188      

APS 6

84,009      

88,658      

APS 5

73,925      

77,343      

APS 4

67,124      

75,963      

APS 3

57,971      

62,666      

APS 2

53,347      

57,058      

APS 1

44,082      

49,368      

Staff rated as ‘meets requirements’ were eligible for a bonus of up to 4% of salary.

Table 7       Performance payments in 2017–18

Classification[6]

Number

Total ($)

Average ($)

Minimum ($)

Maximum ($)

SES & EL

15      

82,535      

5,502      

1,224      

25,031      

APS

8      

11,578      

1,447      

414      

2,105      

Total

23      

94,113      

 

Purchasing

Purchasing activities undertaken by CGC employees meet the requirements of the Commonwealth Procurement Rules. Relevant employees are aware of the requirements and expectations when undertaking procurement activities and are guided by the CGC’s own internal purchasing policy and Accountable Authority Instructions.

Consultants

During 2017–18, 8 new consultancy contracts were entered into involving total actual expenditure of $0.18M. In addition, 1 ongoing consultancy contract was active during the period, involving total actual expenditure of $0.02M.

The CGC engages consultants when specialist knowledge or skills are needed to complete a task, or when it is more cost effective to do so. Decisions to engage consultants are taken after considering the importance of the task and possible in‑house options. The procedures adopted to identify potential consultants vary according to the nature of the task. The successful consultant is chosen on the basis of specified selection criteria, and on the principle of ‘buying for better value’.

Annual reports contain information about actual expenditure on contracts for consultancies. Information on the value of contracts and consultancies is available on the AusTender website.

Small business

The CGC supports small business participation in the Commonwealth Government procurement market. Small and Medium Enterprises (SME) and Small Enterprise participation statistics are available on the Department of Finance’s website. The CGC is a small agency and all of its purchasing, other than that under Whole of Government arrangements, is undertaken with small or medium sized enterprises.

Other mandatory information

Advertising and market research 

The CGC made no payments to advertising or market research organisations which required disclosure under section 311A of the Commonwealth Electoral Act 1918.

Disability reporting

Since 1994, non‑corporate Commonwealth entities have reported on their performance as policy adviser, purchaser, employer, regulator and provider under the Commonwealth Disability Strategy. In 2007–08, reporting on the employer role was transferred to the Australian Public Service Commission’s State of the Service reports and the APS Statistical Bulletin. These reports are available at https://www.apsc.gov.au. From 2010–11, entities no longer have been required to report on these functions.

The Commonwealth Disability Strategy has been overtaken by the National Disability Strategy 2010–2020, which sets out a 10‑year national policy framework to improve the lives of people with disability, promote participation and create a more inclusive society. A high‑level, two‑yearly report will track progress against each of the six outcome areas of the strategy and present a picture of how people with disability are faring. The first of these progress reports was published in 2014, and can be found at https://www.dss.gov.au/.

Freedom of Information

Entities subject to the Freedom of Information Act 1982 (FOI Act) are required to publish information to the public as part of the Information Publication Scheme (IPS). This requirement is in Part II of the FOI Act and has replaced the former requirement to publish a section 8 statement in an annual report. Each agency must display on its website a plan showing what information it publishes in accordance with IPS requirements. This plan is accessible from the CGC’s website.

Ecologically sustainable development and environmental performance

The CGC does not have any direct responsibilities in relation to the administration of environmental sustainability legislation. However, it is mindful of its responsibilities to minimise negative impacts on the environment. Measures are in place to monitor the use of non-renewable energy sources and to minimise that use.

Workplace health and safety

The CGC maintains a workplace health and safety (WH&S) policy and Work Health and Safety Act 2011 compliant health and safety management arrangements. An appropriately trained employee is appointed as first aid officer. The required number of fire wardens have been appointed and training provided where appropriate.

In compliance with the WH&S requirements for the use of computers in the workplace, the CGC provides all employees with ergonomic furniture. Employees are given regular advice on the correct posture and keyboard techniques to reduce fatigue.

There were no accidents, dangerous events or injuries incurred by employees at the CGC’s offices during the year. The CGC received no directions or notices under part 10, 11, 12, or 13 of the Work Health and Safety Act 2011.

 

Financial Statements

  • Independent Auditor’s Report
  • Statement by the Accountable Authority and Chief Financial Officer
  • Statement of Comprehensive Income
  • Statement of Financial Position
  • Statement of Changes in Equity
  • Cash Flow Statement
  • Notes to and forming part of the Financial Statements.

Download the audited financial statements at Related documents on this page.

 

References

Glossary

The CGC aims to keep the language it uses as simple as possible to make its reports and other documents more accessible. The complete list of terms is available on the CGC’s website.

The term ‘State(s)’ includes the Australian Capital Territory and the Northern Territory. The term ‘average’ refers to the average of all the States.

Abbreviations list

AASB

Australian Accounting Standards Board

ABS

Australian Bureau of Statistics

APS

Australian Public Service

ANAO

Australian National Audit Office

CGC

Commonwealth Grants Commission

CSS

Commonwealth Superannuation Scheme

EL

Executive Level

FOI

Freedom of Information

GST

Goods and Services Tax

HFE

Horizontal Fiscal Equalisation

IFA

Individual Flexibility Arrangement

IPS

Information Publication Scheme

PC

Productivity Commission

PGPA

Public Governance Performance and Accountability

PSS

Public Sector Superannuation Scheme

PSSap

Public Sector Superannuation Scheme accumulation plan

SES

Senior Executive Service

WH&S

Workplace Health and Safety

 

Footnotes 

[1]           In this report, the word State(s) includes the Australian Capital Territory and the Northern Territory, unless the context indicates otherwise.

[2]           Excludes depreciation and extraordinary items.

[3]           Appropriation Act (No.1) 2017–18. This also includes prior year departmental appropriation and section 74 retained revenue receipts.

[4]           Includes an amount of $62k in 2017–18 for the departmental capital budget. For accounting purposes, this amount has been designated as ‘contributions by owners’.

[5]           Full-year budget, including any subsequent adjustment made to the 2017–18 budget at Additional Estimates

[6]           Combined for confidentiality.

 

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