Appendix 2 Consolidated Fund Estimates

Key Issues

       The annual Budget Estimates are presented on a total resources basis for the General Government Sector. This includes, but is much broader than, the Consolidated Fund estimates presented in this Appendix. For further information on the Tasmanian Government financial management framework see the Guide to the Budget that is available on the Department of Treasury and Finance website.

       In 2015‑16, it is estimated that the Consolidated Fund Outcome will be a surplus of $129.1 million.

       Consolidated Fund Outcome projections for 2016‑17 to 2018‑19 are:

-  2016‑17: $144.7 million surplus;

-  2017‑18: $73.7 million surplus; and

-  2018‑19: $207.9 million surplus.


Introduction

This appendix provides information on the 2015‑16 Consolidated Fund Budget Estimates and the Consolidated Fund Forward Estimates for the years 2016‑17 to 2018‑19. The information in this appendix has been prepared on a cash basis, representing receipts into, and payments from, the Consolidated Fund.


Consolidated Fund 2015‑16 Budget and Forward Estimates

Table A2.1 provides a summary of the Consolidated Fund Budget for 2015‑16 and the Forward Estimates period.

Table A2.1: Consolidated Fund Budget and Forward Estimates

 

2014‑15)
)

Budget)

2015‑16)
)

Budget)

2016‑17)
Forward)

Estimate)

2017‑18)
Forward)

Estimate)

2018‑19)
Forward)

Estimate)

 

$m)

$m)

$m)

$m)

$m)

 

 

 

 

 

 

Receipts1,2

 

 

 

 

 

Recurrent Receipts

 

 

 

 

 

Australian Government Sources

 

 

 

 

 

General Purpose Payments

1 911.4)

2 246.1)

2 362.1)

2 423.4)

2 521.3)

Specific Purpose Payments

423.4)

467.6)

498.1)

512.9)

517.8)

National Partnership Payments

72.1)

71.7)

71.1)

73.7)

76.3)

Other Grants and Subsidies

0.1)

0.1)

0.1)

0.1)

0.1)

2 407.0)

2 785.4)

2 931.3)

3 010.0)

3 115.4)

 

 

 

 

 

 

State Sources

 

 

 

 

 

Taxation

862.4)

904.0)

918.4)

936.0)

954.0)

Receipts from Government Businesses3

601.8)

248.2)

224.8)

281.9)

248.5)

Departmental Fees and Recoveries

90.1)

91.8)

94.5)

96.6)

98.8)

Recoveries of State Debt Charges

0.1)

0.1)

0.1)

0.1)

0.1)

Sale and Rent of Government Property

5.0)

5.0)

5.0)

5.0)

5.0)

Resource Rents and Royalties

31.3)

32.7)

33.4)

34.1)

34.8)

Other Recurrent Receipts4

135.0)

176.4)

140.8)

144.7)

152.2)

1 725.7)

1 458.1)

1 416.9)

1 498.3)

1 493.3)

 

 

 

 

 

 

Total Recurrent Receipts

4 132.7)

4 243.5)

4 348.2)

4 508.3)

4 608.7)

 

 

 

 

 

 

Capital Receipts

 

 

 

 

 

State Sources

3.3)

3.5)

3.5)

3.5)

3.5)

 

3.3)

3.5)

3.5)

3.5)

3.5)

 

 

 

 

 

 

Total Receipts

4 136.0)

4 247.0)

4 351.7)

4 511.8)

4 612.2)

 

 

 

 

 

 


Table A2.1: Consolidated Fund Budget and Forward Estimates (continued)

 

2014‑15)
)

Budget)

2015‑16)
)

Budget)

2016‑17)
Forward)

Estimate)

2017‑18)
Forward)

Estimate)

2018‑19)
Forward)

Estimate)

 

$m)

$m)

$m)

$m)

$m)

Less Expenditure

 

 

 

 

 

Recurrent Services

 

 

 

 

 

Appropriation Act

3 423.5)

3 640.7)

3 658.2)

3 709.6)

3 736.3)

Reserved by Law

297.9)

315.3)

329.1)

346.2)

360.1)

 

3 721.3)

3 956.1)

3 987.2)

4 055.8)

4 096.4)

 

 

 

 

 

 

Works and Services

 

 

 

 

 

Capital Investment Program

159.2)

161.9)

219.7)

382.4)

307.9)

 

159.2)

161.9)

219.7)

382.4)

307.9)

 

 

 

 

 

 

Total Expenditure

3 880.6)

4 118.0)

4 207.0)

4 438.2)

4 404.3)

 

 

 

 

 

 

Consolidated Fund Surplus

255.4)

129.1)

144.7)

73.7)

207.9)

 

 

 

 

 

 

Notes:

1.   Refer to chapter 5 of this Budget Paper for more information on General Government Revenue.

2.   Classification of Revenue for the purposes of the Consolidated Fund is not consistent with classifications shown in the Statement of Comprehensive Income prepared in accordance with the Uniform Presentation Framework.

3.   The decrease in Receipts from Government Businesses in 2015-16 has largely been driven by the decision by the Motor Accidents Insurance Board to remit a Special Dividend in 2014‑15, together with a reduction in ordinary Dividends from Hydro Tasmania from 2015‑16, driven by lower wholesale electricity prices reflecting the removal of carbon pricing and the softening of demand in the National Electricity Market. In addition, the cash receipts for Income Tax Equivalents are expected to be lower than 2014-15 primarily due to Hydro Tasmania, Tasmanian Networks Pty Ltd and Motor Accidents Insurance Board.

4.   The increase in Other Recurrent Receipts in 2015‑16 primarily reflects the transfer to the Consolidated Fund of $38.4 million from the Payroll Provision Account held in the Special Deposit and Trust Fund for funding the 27th pay.

 


Expenditure

Table A2.2 details Consolidated Fund Expenditure by Agency for the 2015‑16 Budget. Table A2.3 details Consolidated Fund Expenditure by Agency over the Forward Estimates period.

Table A2.2: Consolidated Fund Expenditure by Agency, 2015‑161

 

 

2015‑16 Budget

 

Agency

2014‑15]

Budget)

Recurrent)

Services)

Reserved)

by Law)

Works and)

Services)

 

Total)

 

$m)

$m)

$m)

$m)

$m)

 

 

 

 

 

 

Education

1 110.1)

1 182.9)

....)

24.6)

1 207.4)

Finance‑General

494.5)

243.3)

283.7)

....)

527.0)

Health and Human Services

1 116.6)

1 165.0)

....)

11.1)

1 176.1)

House of Assembly

7.6)

2.5)

5.4)

....)

7.9)

Integrity Commission

2.4)

2.4)

....)

....)

2.4)

Justice

138.0)

126.3)

14.0)

0.5)

140.8)

Legislative Council

6.4)

3.4)

3.1)

....)

6.5)

Legislature‑General

5.8)

6.1)

....)

....)

6.1)

Ministerial and Parliamentary Support

17.6)

18.2)

0.8)

....)

19.0)

Office of the Director of Public Prosecutions

7.1)

7.1)

0.6)

....)

7.7)

Office of the Governor

3.4)

2.9)

0.6)

....)

3.5)

Office of the Ombudsman

2.1)

2.1)

....)

....)

2.1)

Police and Emergency Management

184.3)

196.2)

....)

12.1)

208.4)

Premier and Cabinet2

81.8)

59.6)

6.4)

0.8)

66.7)

Primary Industries, Parks, Water and Environment2

167.8)

167.3)

....)

18.9)

186.2)

State Growth2

469.4)

389.1)

0.1)

90.6)

479.8)

Tasmanian Audit Office

2.2)

1.8)

0.6)

....)

2.3)

Tourism Tasmania

24.6)

25.9)

....)

....)

25.9)

Treasury and Finance

38.8)

38.9)

....)

3.2)

42.1)

 

 

 

 

 

 

TOTAL EXPENDITURE

3 880.6)

3 640.7)

315.3)

161.9)

4 118.0)

 

 

 

 

 

 

Notes:

1. For more information relating to agency expenditure, refer to the relevant agency chapter in Government Services Budget Paper No 2.

2. As a result of the agency restructure that will take effect from 1 July 2015, 2014‑15 Budget estimates have been recast to align with the current agency structure. Therefore, the 2014‑15 Budget estimates presented in this Table do not match those presented in the 2014‑15 Budget.


Table A2.3: Consolidated Fund Expenditure by Agency ‑ Forward Estimates1

 

2014‑15)
)

Budget)

2015‑16)
)

Budget)

2016‑17)
Forward)

Estimate)

2017‑18)
Forward)

Estimate)

2018‑19)
Forward)

Estimate)

 

$m)

$m)

$m)

$m)

$m)

 

 

 

 

 

 

Recurrent Services

 

 

 

 

 

Education

1 093.7)

1 182.9)

1 211.4)

1 249.7)

1 273.5)

Finance‑General

494.5)

527.0)

525.4)

519.7)

536.3)

Health and Human Services

1 108.7)

1 165.0)

1 210.0)

1 269.6)

1 281.2)

House of Assembly

7.6)

7.9)

8.0)

8.2)

8.3)

Integrity Commission

2.4)

2.4)

2.3)

2.3)

2.4)

Justice

132.0)

140.3)

138.9)

143.9)

143.4)

Legislative Council

6.4)

6.5)

6.5)

6.7)

6.8)

Legislature‑General

5.8)

6.1)

6.1)

6.2)

6.4)

Ministerial and Parliamentary Support

17.6)

19.0)

19.1)

19.5)

19.9)

Office of the Director of Public Prosecutions

7.1)

7.7)

7.8)

8.0)

8.1)

Office of the Governor

3.4)

3.5)

3.6)

3.7)

3.8)

Office of the Ombudsman

2.1)

2.1)

2.0)

2.0)

2.0)

Police and Emergency Management

183.8)

196.2)

198.5)

206.4)

210.4)

Premier and Cabinet2

80.7)

66.0)

61.5)

61.3)

58.8)

Primary Industries, Parks, Water and Environment2

159.3)

167.3)

167.3)

169.6)

161.2)

State Growth2

351.9)

389.1)

351.2)

309.5)

304.0)

Tasmanian Audit Office

2.2)

2.3)

2.3)

2.4)

2.4)

Tourism Tasmania

24.6)

25.9)

26.2)

26.7)

26.2)

Treasury and Finance

37.5)

38.9)

39.3)

40.4)

41.4)

 

3 721.3)

3 956.1)

3 987.2)

4 055.8)

4 096.4)

Works and Services

 

 

 

 

 

Education

16.5)

24.6)

49.3)

3.9)

7.2)

Finance‑General

....)

....)

....)

....)

....)

Health and Human Services

7.9)

11.1)

11.9)

186.1)

28.5)

Justice

6.0)

0.5)

....)

....)

....)

Police and Emergency Management

0.5)

12.1)

9.6)

....)

....)

Premier and Cabinet

1.1)

0.8)

0.3)

0.3)

0.3)

Primary Industries, Parks, Water and Environment

8.5)

18.9)

7.0)

1.3)

0.6)

State Growth

117.5)

90.6)

123.1)

126.7)

128.6)

Treasury and Finance

1.3)

3.2)

3.6)

1.5)

....)

Provision for Future Infrastructure Investment

....)

....)

15.0)

62.6

142.8)

 

159.2)

161.9)

219.7)

382.4)

307.9)

 

 

 

 

 

 

 

3 880.6)

4 118.0)

4 207.0)

4 438.2)

4 404.3)

 

 

 

 

 

 

Notes:

1. For more information relating to agency expenditure, refer to the relevant agency chapter in Government Services Budget Paper No 2.

2. As a result of the agency restructure that will take effect from 1 July 2015, 2014‑15 Budget estimates have been recast to align with the current agency structure. Therefore, the 2014‑15 Budget estimates presented in this Table do not match those presented in the 2014‑15 Budget.

Reserved by Law Items

Reserved by Law items are not included in the annual Appropriation Acts. The authority to spend from these items is provided by the legislation under which the particular items are established.

Table A2.4 details Expenditure on Reserved by Law items by agency.

Table A2.4: Expenditure on Reserved by Law Items

 

2014‑15)
)

Budget)

2015‑16)
)

Budget)

2016‑17)
Forward)

Estimate)

2017‑18)
Forward)

Estimate)

2018‑19)
Forward)

Estimate)

 

$m)

$m)

$m)

$m)

$m)

Finance‑General

 

 

 

 

 

Appropriation to the Treasurer's Reserve (Public Account Act 1986)

10.0)

10.0)

10.0)

10.0)

10.0)

Payments to Municipalities under the Local Government (Rates and Charges Remissions) Act 1991

16.1)

16.5)

17.1)

17.8)

18.5)

Payments under the Retirement Benefits (Parliamentary Superannuation) Regulations 2012

1.4)

1.3)

1.2)

1.4)

1.4)

Superannuation Benefits Payable under the Governor of Tasmania Act 1982

0.1)

0.1)

0.1)

0.1)

0.1)

Superannuation Benefits Payable under the Judges' Contributory Pensions Act 1968

2.3)

2.1)

2.2)

2.2)

2.3)

Superannuation Benefits Payable under the Retirements Benefits Act 1993

237.1)

253.4)

266.0)

278.7)

294.3)

Superannuation Benefits Payable under the Solicitor‑General Act 1983

0.3)

0.3)

0.3)

0.3)

0.3)

 

267.4)

283.7)

296.9)

310.5)

326.9)

House of Assembly

 

 

 

 

 

Members' Committee Fees and Allowances (Parliamentary Salaries, Superannuation and Allowances Act 2012)1

....)

....)

....)

....)

....)

Parliamentary Salaries and Allowances (Parliamentary Salaries, Superannuation and Allowances Act 2012)

4.7)

4.7)

4.8)

4.9)

5.0)

Travelling Allowances (Parliamentary Salaries, Superannuation and Allowances Act 2012)

0.7)

0.7)

0.7)

0.7)

0.7)

 

5.4)

5.4)

5.5)

5.6)

5.7)


Table A2.4: Expenditure on Reserved by Law Items (continued)

 

2014‑15)
)

Budget)

2015‑16)
)

Budget)

2016‑17)
Forward)

Estimate)

2017‑18)
Forward)

Estimate)

2018‑19)
Forward)

Estimate)

 

$m)

$m)

$m)

$m)

$m)

Justice

 

 

 

 

 

Expenses of Aboriginal Land Council of Tasmania Elections (Aboriginal Lands Act 1995, Section 17)2

....)

....)

....)

....)

....)

Expenses of Parliamentary Elections and Referendums (Electoral Act 2004 and Referendum Procedures Act 2004)

1.2)

1.2)

1.2)

4.3)

1.3)

Expenses under the Legislative Council Electoral Boundaries Act 19953

....)

....)

0.2)

....)

....)

Salaries of Judges (Supreme Court Act 1887)

3.5)

3.8)

3.7)

3.8)

3.9)

Salaries of Magistrates (Magistrates Court Act 1987)

5.9)

6.4)

6.4)

6.5)

6.6)

Salary and Travel Allowances, Solicitor‑General (Solicitor‑General Act 1983)

0.6)

0.6)

0.6)

0.7)

0.7)

Salary and Travelling Allowance, Associate Judge of the Supreme Court (Supreme Court Act 1959)

0.5)

0.5)

0.5)

0.5)

0.5)

Victims of Crime Assistance Act 1976

1.5)

1.5)

1.5)

1.5)

1.5)

 

13.2)

14.0)

14.2)

17.3)

14.5)

 

 

 

 

 

 

Legislative Council

 

 

 

 

 

Members' Committee Fees and Allowances (Parliamentary Salaries, Superannuation and Allowances Act 2012)4

....)

....)

....)

....)

....)

Parliamentary Salaries and Allowances (Parliamentary Salaries, Superannuation and Allowances Act 2012)

2.7)

2.7)

2.8)

2.9)

2.9)

Travelling Allowances (Parliamentary Salaries, Superannuation and Allowances Act 2012)

0.3)

0.3)

0.3)

0.3)

0.3)

 

3.0)

3.1)

3.1)

3.2)

3.3)

Ministerial and Parliamentary Support

 

 

 

 

 

Allowances of Ministers (Parliamentary Salaries, Superannuation and Allowances Act 2012)

0.8)

0.8)

0.8)

0.8)

0.8)

 

 

 

 

 

 

Office of the Director of Public Prosecutions

 

 

 

 

 

Salary, Travel and Other Allowances, Director of Public Prosecutions (Director of Public Prosecutions Act 1973)

0.6)

0.6)

0.6)

0.6)

0.7)

 

 

 

 

 

 


Table A2.4: Expenditure on Reserved by Law Items (continued)

 

2014‑15)
)

Budget)

2015‑16)
)

Budget)

2016‑17)
Forward)

Estimate)

2017‑18)
Forward)

Estimate)

2018‑19)
Forward)

Estimate)

 

$m)

$m)

$m)

$m)

$m)

 

 

 

 

 

 

Office of the Governor

 

 

 

 

 

Salary, Her Excellency the Governor (Governor of Tasmania Act 1982)

0.6)

0.6)

0.6)

0.7)

0.7)

Salary, The Administrator (Governor of Tasmania Act 1982, Section 5(1))5

....)

....)

....)

....)

....)

 

0.6)

0.6)

0.7)

0.7)

0.7)

Premier and Cabinet

 

 

 

 

 

Tasmanian Community Fund (Tasmanian Community Fund Act 2005)

6.2)

6.4)

6.6)

6.8)

7.0)

 

 

 

 

 

 

State Growth

 

 

 

 

 

Contribution towards Construction of Streets in Towns by Municipal Councils (Local Government Act 1993)

0.1)

0.1)

0.1)

0.1)

0.1)

 

 

 

 

 

 

Tasmanian Audit Office

 

 

 

 

 

Salary and Travelling Allowance, Auditor‑General (Audit Act 2008)

0.5)

0.6)

0.6)

0.6)

0.6)

 

 

 

 

 

 

Treasury and Finance

 

 

 

 

 

Contribution to the Community Support Levy Account from Betting Exchange Revenues (Gaming Control Act 1993, Section 151) 6

....)

....)

....)

....)

....)

 

 

 

 

 

 

TOTAL

297.9)

315.3)

329.1)

346.2)

360.1)

 

 

 

 

 

 

Notes:

1. An amount of $31 000 per annum is provided to the House of Assembly under Members' Committee Fees and Allowances (Parliamentary Salaries, Superannuation and Allowances Act 2012).

2. The Department of Justice is provided with $5 000 per annum under the Expenses of Aboriginal Land Council of Tasmania Elections (Aboriginal Lands Act 1995, section 17).

3. The Department of Justice is provided with $5 000 per annum under the Legislative Council Electoral Boundaries Act 1995 with a one‑off increase to $184 000 in 2016‑17 reflecting the timing of the next major review.

4. An amount of $40 000 per annum is provided to the Legislative Council under Members' Committee Fees and Allowances (Parliamentary Salaries, Superannuation and Allowances Act 2012).

5. Under the Salary, The Administrator (Governor of Tasmania Act 1982, section 5(1)) an amount of $10 000 is provided to the Office of the Governor in 2015‑16, increasing to $15 000 per annum in 2016‑17 to 2018‑19.

6. An amount of $27 000 in 2015-16, $28 000 in 2016‑17, $30 000 in 2017‑18 and $31 000 in 2018‑19 is provided to the Department of Treasury and Finance under the Contribution to the Community Support Levy Account from Betting Exchange Revenues (Gaming Control Act 1993, section 151).