Depreciation and amortisation Write down of assets
220
240
200
160
120
Net losses from sales of assets
Other
10
10
10
10
10
Total expenses from ordinary activities (excluding borrowing costs expense)
7,270
5,966
5,965
4,997
5,019
Borrowing cost expense
Net surplus or deficit from ordinary activities Gain or loss on extraordinary items
228 0
66 0
81 0
69 0
77 0
Net surplus or deficit Capital use charge
70
64
66
66
67
Net surplus or deficit after capital use charge
158
2
15
3
10
Estimated
Budget
Forward
Forward
Forward
actual
estimate
estimate
estimate
estimate
2000-01
2001-02
2002-03
2003-04
2004-05
$'000
$'000
$'000
$'000
$'000
ASSETS
Financial assets
Cash
747
695
823
778
862
Receivables
355
276
291
296
300
Investments
Accrued revenues
Other
Total financial assets
1,102
971
1,114
1,074
1,162
Non-financial assets
Land and buildings
119
51
22
10
5
Infrastucture,plant and equipment
457
434
342
253
197
Inventories
31
31
31
31
31
Intangibles
Other
16
16
16
16
16
Total non-financial assets
623
532
411
310
249
Total assets
1,725
1,503
1,525
1,384
1,411
LIABILITIES Debt
Loans Leases Deposits Overdrafts Other
Total debt
0
0
0
0
0
Provisions and payables
Employees
571
423
428
362
385
Suppliers
544
468
470
392
386
Grants
Other
26
26
26
26
26
Total provisions and payables
1,141
917
924
780
797
Total liabilities
1,141
917
924
780
797
EQUITY
Capital
174
174
174
174
174
Reserves
Accumulated surpluses or deficits
410
412
427
430
440
Total equity
584
586
601
604
614
Current liabilities
913
748
753
635
643
Non-current liabilities
228
169
171
145
154
Current assets
1,149
1,018
1,161
1,121
1,209
Non-current assets
576
485
364
263
202
Estimated
Budget
Forward
Forward
Forward
actual
estimate
estimate
estimate
estimate
2000-01
2001-02
2002-03
2003-04
2004-05
$'000
$'000
$'000
$'000
$'000
OPERATING ACTIVITIES
Cash received
Appropriations for outputs
5,703
4,632
4,571
3,566
3,588
Sales of goods and services
1,669
1,459
1,440
1,475
1,496
Interest
19
5
8
17
5
Other
1
15
12
3
3
Total cash received
7,392
6,111
6,031
5,061
5,092
Cash used
Employees
2,842
2,265
2,135
1,874
1,900
Suppliers
4,132
3,675
3,613
3,097
2,972
Grants
Interest
Other
10
10
10
10
10
Total cash used
6,984
5,950
5,758
4,981
5,882
Net cash from operating
408
161
273
80
210
activities
INVESTING ACTIVITIES
Cash received
Proceeds from sales of property,
1
1
1
1
1
plant and equipment
Repayments of loans made
Other
Total cash received
1
1
1
1
1
Cash used
Purchase of property, plant
and equipment
100
150
80
60
60
Loans made
Other
Total cash used
100
150
80
60
60
Net cash from investing
activities
-99
-149
-79
-59
-59
FINANCIAL ACTIVITIES
Cash received
Proceeds from issuing
equity instruments
Proceeds from debt
Other
Total cash received
0
0
0
0
0
Estimated
Budget
Forward
Forward
Forward
actual
estimate
estimate
estimate
estimate
2000-01
2001-02
2002-03
2003-04
2003-04
$'000
$'000
$'000
$'000
$'000
Cash used
Repayments of debt
Capital use and dividends paid
70
64
66
66
67
Other
Total cash used
70
64
66
66
67
Net cash from financing
activities
-70
-64
-66
-66
-67
Net increase in cash held
239
-52
128
-45
84
Cash at the beginning of
the reporting period
508
747
695
823
778
Cash at the end of the
reporting period
747
695
823
778
862
CAPITAL APPROPRIATIONS Total equity injections Total loans
Estimated actual 2000-01 $'000
Budget estimate 2001-02 $'000
Forward estimate 2002-03 $'000
Forward estimate 2003-04 $'000
Forward estimate 2004-05 $'000
Represented by: Purchase of non-current assets Other Total
100 100
150 150
80 80
60 60
60 60
PURCHASE OF NON-CURRENT ASSETS Funded by capital appropriations Funded internally by Departmental resources
100
150
80
60
60
Land
Buildings
Total Land
Specialist
Other
Total
Intangibles
Total
and Buildings
Military
Infrastructure
Infrastructure
Equipment
Plant and
Plant and
Equipment
Equipment
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
GROSS VALUE
As at 1 July 2001 (opening)
272
272
935
935
1,207
Additions
150
150
150
Disposals
31
31
31
Other movements
As at 30 June 2002 (closing)
272
272
1,054
1,054
1,326
ACCUMULATED DEPRECIATION
As at 1 July 2001 (opening)
153
153
478
478
631
Disposals
30
30
30
Charge for the reporting period
23
23
217
217
240
Other movements
As at 30 June 2002 (closing) Net book value
176
176
665
665
841
As at 30 June 2002
(closing book value)
96
96
389
389
485
Net book value
as at 1 July 2001
opening book value)
119
119
457
457
576
TOTAL ADDITIONS
Self funded
150
150
150
Appropriations
Total
150
150
150
Note: There are no Tables 3.6 to 3.10
293
Section 4: Purchaser – Provider Arrangements
1. AUSTRALIAN SPORTS DRUG TESTING LABORATORY
Cross agency overview
ASDA has a purchaser/provider arrangement with the Australian Government Analytical Laboratory’s Australian Sports Drug Testing Laboratory (ASDTL). ASDA and ASDTL are both part of the Industry, Science and Resources portfolio. ASDTL is the only laboratory in Australia with International Olympic Committee (IOC) accreditation to conduct sample analysis for doping control in sport.
ASDTL provides analytical and scientific services to ASDA for its output 1.1 Drug Testing Program.
Responsibility
ASDA reports on its output and outcome structure in Section 2 of this Agency Budget Statement. A full set of financial statements is in Section 3. ASDTL is part of the Australian Government Analytical Laboratories (AGAL). AGAL reports under the Department of Industry, Science and Resources Agency Budget Statement (outcome 2, output 2.4, Scientific Business Services).
Control arrangements
ASDA is a statutory authority responsible, through its Board, to the Minister for Sport and Tourism, the Hon Jackie Kelly, MP. AGAL is responsible to the Minister for Industry, Science and Resources, Senator the Hon Nick Minchin.
Resourcing
The purchase of services from ASDTL for doping control is resourced through ASDA’s output 1.1 with a budgeted price of $4.691m for 2001-02 (see Table 2.1). Output 1.1 contributes to outcome 1: the Australian sporting community can deter athletes from using banned doping practices through the provision of a high quality, independent and accessible anti-doping program, in order to preserve the value of sport.
Performance against outcomes and outputs
The performance information related to drug testing can be found in Table 2.2 under output 1.1 Drug Testing Program.
Appendix 1
Non-Appropriation Departmental Revenue
Sales from goods and services Revenues from other sources
Estimated Revenue 2000-01$’000 1,775 20
Estimated Revenue 2001-02 $’000 1,380 20
Total estimated revenue
1,795
1,400
This Appendix is cross-referenced to Table 1.1, note 4 and to Table 2.1.
Glossary
GLOSSARY
Accrual accounting
System of accounting where items are brought to
account and included in the financial statements as
they are earned or incurred, rather than as they are
received or paid.
Accumulated depreciation
The aggregate depreciation recorded for a particular
depreciable asset.
Administered items
Expenses, revenues, assets or liabilities managed by
agencies on behalf of the Commonwealth. Agencies
do not control administered items. Administered
expenses include grants, subsidies and benefits. In
many cases, administered expenses fund the delivery
of third party outputs.
Additional estimates
Where amounts appropriated at Budget time are
insufficient, Parliament may appropriate more funds
to portfolios through the Additional Estimates Acts.
This is the Additional Estimates process.
Additional estimates Bills or
These are Appropriation Bills Nos. 3 and 4, and a
Acts
separate Bill for the Parliamentary Departments
(Appropriations (Parliamentary Departments) Bill
(No. 2). These Bills are introduced into Parliament
after the Budget Bills.
Appropriation
An authorisation by Parliament to spend moneys from
the Consolidated Revenue Fund.
Annual appropriation
Two appropriation Bills are introduced into Parliament
in May and comprise the Budget. Further Bills are
introduced later in the financial year as part of the
additional estimates. Parliamentary departments have
their own appropriations.
Assets
Future economic benefits controlled by an entity as a
result of past transactions or other past events.
Capital expenditure
Expenditure by an agency on capital projects, for
example purchasing a building.
Capital-Use Charge
Departmental items
Depreciation
Deprival asset valuation
Equity or Net assets Expense Historical cost
Liabilities The Capital-Use Charge is a dividend requirement levied on Commonwealth General Government Sector agencies and authorities. The Capital-Use Charge payment is based on those agencies and authorities Departmental net assets at financial year end. Funding for the Capital-Use Charge is included in agencies and authorities Departmental price of outputs appropriation.
Assets, liabilities, revenues and expenses which are controlled by the agency in providing it's outputs. Departmental items would generally include computers, plant and equipment assets used by agencies in providing goods and services and most employee expenses, supplier costs and other administrative expenses incurred.
An expense recognised systematically for the purpose of allocating the depreciable amount of a depreciable asset over its useful life.
Values non financial assets according to the current cost of their replacement. That is, non financial assets are valued at the lowest cost of replacing the gross ‘service potential’ of those assets.
Residual interest in the assets of an entity after deduction of its liabilities.
Total value of all of the resources consumed in producing goods and services.
The original cost of acquisition of an asset, including any costs associated with acquisition. Under Australian Accounting Standard 10 'Acquisition of Non Current Assets' assets need to be reported initially at acquisition (historical cost). The Commonwealth's financial reporting requirements issued under the Finance Minister's Orders require the subsequent revaluation of non current assets to their deprival value within every three years.
Future sacrifices of economic benefits that an entity is presently obliged to make to other entities as a result of past transactions or other past events.
Measure
A decision by the Cabinet or Ministers that has been finalised since the 2000-01 Budget and has resulted in a change in expenditure in the years 2001-02 to 2004-05.
Operating result
Equals revenue less expense.
Outcomes
The results, impacts or consequences of actions by the Commonwealth on the Australian community. Outcomes are the results or impacts that the Government wishes to achieve. Actual outcomes are
the results or impacts actually achieved.
Output groups
The aggregation based on homogeneity, type of product or beneficiary target group, of outputs. Aggregation may also be needed for the provision of adequate information for performance monitoring; or based on a materiality test.
Outputs
The goods and services produced by agencies on behalf of government for external organisations or individuals. Outputs include goods and services for other areas of government external to the agency.
Price
The amount the government or the community pays for the delivery of agreed outputs.
Quality
Relates to the characteristics by which customers or stakeholders judge an organisation, product or service. Assessment of quality involves use of information gathered from interested parties to identify differences between user's expectations and experiences.
Quantity
Size of an output. Count or volume measures. How many or how much.
Revenue
Total value of resources earned or received to cover
the production of goods and services.
Special appropriations
Moneys appropriated by Parliament in an Act separate to an annual Appropriation Act, where the payment is for a specified amount. Special appropriations are not subject to Parliaments annual budget control, unlike the annual appropriations.