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 at www.treasury.tas.gov.au.

       In 2016‑17, it is estimated that the Consolidated Fund Outcome will be a surplus of $19.6 million.

       Consolidated Fund Outcome projections for 2017‑18 to 2019‑20 are:

-  2017‑18: $24.2 million deficit;

-  2018‑19: $125.3 million deficit; and

-  2019‑20: $92.5 million surplus.


Introduction

This appendix provides information on the 2016‑17 Consolidated Fund Budget Estimates and the Consolidated Fund Forward Estimates for the years 2017‑18 to 2019‑20. The information in this appendix has been prepared on a cash basis, representing receipts into, and payments from, the Consolidated Fund.


Consolidated Fund 2016‑17 Budget and Forward Estimates

Table A2.1 provides a summary of the Consolidated Fund Budget for 2016‑17 and the Forward Estimates period.

Table A2.1: Consolidated Fund Budget and Forward Estimates

 

2015‑16)
)

Budget)

2016‑17)
)

Budget)

2017‑18)
Forward)

Estimate)

2018‑19)
Forward)

Estimate)

2019‑20)
Forward)

Estimate)

 

$m)

$m)

$m)

$m)

$m)

 

 

 

 

 

 

Receipts1,2

 

 

 

 

 

Recurrent Receipts

 

 

 

 

 

Australian Government Sources

 

 

 

 

 

General Purpose Payments

2 246.1)

2 299.2)

2 331.5)

2 336.0)

2 394.3)

Specific Purpose Payments

467.6)

508.1)

518.7)

524.9)

496.4)

National Partnership Payments

71.7)

71.3)

73.8)

76.4)

79.2)

Other Grants and Subsidies

0.1)

0.1)

0.1)

0.1)

0.1)

2 785.4)

2 878.6)

2 924.1)

2 937.5)

2 969.9)

 

 

 

 

 

 

State Sources

 

 

 

 

 

Taxation3

904.0)

929.6)

947.0)

973.3)

1000.4)

Receipts from Government Businesses

248.2)

247.9)

284.5)

197.4)

189.3)

Departmental Fees and Recoveries

91.8)

95.9)

98.0)

99.7)

101.9)

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 Royalties4

32.7)

25.0)

29.2)

29.2)

29.2)

Other Recurrent Receipts5

176.4)

147.8)

136.5)

149.2)

232.4)

1 458.1)

1 451.2)

1 500.3)

1 453.9)

1 558.1)

 

 

 

 

 

 

Total Recurrent Receipts

4 243.5)

4 329.9)

4 424.4)

4 391.3)

4 528.0)

 

 

 

 

 

 

Capital Receipts

 

 

 

 

 

State Sources

3.5)

3.5)

3.5)

3.5)

3.5)

 

3.5)

3.5)

3.5)

3.5)

3.5)

 

 

 

 

 

 

Total Receipts

4 247.0)

4 333.4)

4 427.8)

4 394.8)

4 531.5)

 

 

 

 

 

 


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

 

2015‑16)
)

Budget)

2016‑17)
)

Budget)

2017‑18)
Forward)

Estimate)

2018‑19)
Forward)

Estimate)

2019‑20)
Forward)

Estimate)

 

$m)

$m)

$m)

$m)

$m)

Less Expenditure

 

 

 

 

 

Recurrent Services

 

 

 

 

 

Appropriation Act

3 640.7)

3 751.3)

3 765.3)

3 821.8)

3 825.6)

Reserved by Law

315.3)

324.2)

340.8)

351.7)

365.2)

 

3 956.1)

4 075.5)

4 106.1)

4 173.5)

4 190.8)

 

 

 

 

 

 

Works and Services

 

 

 

 

 

Capital Investment Program

161.9)

238.3)

346.0)

346.6)

248.2)

 

161.9)

238.3)

346.0)

346.6)

248.2)

 

 

 

 

 

 

Total Expenditure

4 118.0)

4 313.8)

4 452.1)

4 520.1)

4 439.0)

 

 

 

 

 

 

Consolidated Fund Surplus

129.1)

19.6)

(24.2))

(125.3))

92.5)

 

 

 

 

 

 

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 increase in Taxation in 2016-17 primarily reflects an increase in Conveyance Duty of $13.1 million and Payroll Tax of $9.6 million.

4.   The decrease in Resource Rents and Royalties in 2016-17 reflects a decrease in Mineral Royalties estimates of $7.7 million.

5.   The decrease in Other Recurrent Receipts in 2016‑17 primarily reflects the 2015-16 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, which is partially offset by an estimated $13 million receipt to the Consolidated Fund for Natural Disaster Relief and Recovery Arrangement funding relating to the 2016 Bushfires.

 


Expenditure

Table A2.2 details Consolidated Fund Expenditure by Agency for the 2016‑17 Budget. Table A2.3 details Consolidated Fund Expenditure by Agency over the Forward Estimates period.

Table A2.2: Consolidated Fund Expenditure by Agency, 2016‑171

 

 

2016‑17 Budget

 

Agency

2015‑16]

Budget)

Recurrent)

Services)

Reserved)

by Law)

Works and)

Services)

 

Total)

 

$m)

$m)

$m)

$m)

$m)

 

 

 

 

 

 

Education

1 207.4)

1 208.1)

....)

56.2)

1 264.3)

Finance‑General

527.0)

244.7)

295.0)

....)

539.7)

Health and Human Services

1 176.1)

1 244.6)

....)

33.9)

1 278.5)

House of Assembly

7.9)

3.1)

4.9)

....)

8.0)

Integrity Commission

2.4)

2.3)

....)

....)

2.3)

Justice

140.1)

130.3)

12.3)

1.9)

144.5)

Legislative Council

6.5)

3.7)

2.8)

....)

6.5)

Legislature‑General

6.1)

6.1)

....)

0.9)

7.0)

Ministerial and Parliamentary Support

19.0)

18.4)

1.1)

....)

19.6)

Office of the Director of Public Prosecutions

7.7)

5.9)

0.5)

....)

6.4)

Office of the Governor

3.5)

3.4)

0.6)

....)

4.0)

Office of the Ombudsman

2.1)

2.1)

....)

....)

2.1)

Police, Fire and Emergency Management

208.4)

209.5)

....)

17.0)

226.5)

Premier and Cabinet

66.7)

66.0)

6.4)

1.1)

73.5)

Primary Industries, Parks, Water and Environment

186.9)

163.2)

....)

10.5)

173.7)

State Growth

479.8)

371.5)

0.1)

113.5)

485.0)

Tasmanian Audit Office

2.3)

1.9)

0.5)

....)

2.3)

Tourism Tasmania

25.9)

26.8)

....)

....)

26.8)

Treasury and Finance

42.1)

39.6)

....)

3.2)

42.9)

 

 

 

 

 

 

TOTAL EXPENDITURE

4 118.0)

3 751.3)

324.2)

238.3)

4 313.8)

 

 

 

 

 

 

Note:

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

 

 

 

 

 


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

 

2015‑16)
)

Budget)

2016‑17)
)

Budget)

2017‑18)
Forward)

Estimate)

2018‑19)
Forward)

Estimate)

2019‑20)
Forward)

Estimate)

 

$m)

$m)

$m)

$m)

$m)

 

 

 

 

 

 

Recurrent Services

 

 

 

 

 

Education

1 182.9)

1 208.1)

1 243.6)

1 265.2)

1 287.7)

Finance‑General

527.0)

539.7)

527.3)

535.7)

544.6)

Health and Human Services

1 165.0)

1 244.6)

1 282.5)

1 336.0)

1 329.7)

House of Assembly

7.9)

8.0)

8.2)

8.3)

8.4)

Integrity Commission

2.4)

2.3)

2.3)

2.4)

2.4)

Justice

139.6)

142.6)

148.2)

147.3)

149.8)

Legislative Council

6.5)

6.5)

6.7)

6.8)

6.9)

Legislature‑General

6.1)

6.1)

6.2)

6.4)

6.5)

Ministerial and Parliamentary Support

19.0)

19.6)

20.2)

20.7)

21.0)

Office of the Director of Public Prosecutions

7.7)

6.4)

6.6)

6.7)

6.8)

Office of the Governor

3.5)

4.0)

3.9)

4.0)

4.0)

Office of the Ombudsman

2.1)

2.1)

2.2)

2.2)

2.2)

Police, Fire and Emergency Management

196.2)

209.5)

216.8)

210.4)

213.1)

Premier and Cabinet

66.0)

72.4)

67.8)

66.1)

59.7)

Primary Industries, Parks, Water and Environment

168.0)

163.2)

165.1)

166.1)

168.4)

State Growth

389.1)

371.6)

328.3)

319.4)

308.6)

Tasmanian Audit Office

2.3)

2.3)

2.4)

2.4)

2.4)

Tourism Tasmania

25.9)

26.8)

27.3)

26.2)

26.6)

Treasury and Finance

38.9)

39.7)

40.6)

41.4)

42.1)

 

3 956.1)

4 075.5)

4 106.1)

4 173.5)

4 190.8)

Works and Services

 

 

 

 

 

Education

24.6)

56.2)

22.8)

18.1)

17.3)

Health and Human Services

11.1)

33.9)

156.4)

135.0)

8.3)

Justice

0.5)

1.9)

0.8)

0.9)

0.5)

Legislative-General

....)

0.9)

.)

....)

....)

Police, Fire and Emergency Management

12.1)

17.0)

4.3)

1.3)

1.3)

Premier and Cabinet

0.8)

1.1)

1.0)

1.4)

0.3)

Primary Industries, Parks, Water and Environment

18.9)

10.5)

2.9)

1.3)

0.6)

State Growth

90.6)

113.5)

130.7)

127.3)

120.1)

Treasury and Finance

3.2)

3.2)

2.3)

1.5)

....)

Provision for Future Infrastructure Investment

....)

....)

25.0)

60.0)

100.0)

 

161.9)

238.3)

346.0)

346.6)

248.2)

 

 

 

 

 

 

TOTAL EXPENDITURE

4 118.0)

4 313.8)

4 452.1)

4 520.1)

4 439.0)

 

 

 

 

 

 

Note:

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

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

 

2015‑16)
)

Budget)

2016‑17)
)

Budget)

2017‑18)
Forward)

Estimate)

2018‑19)
Forward)

Estimate)

2019‑20)
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

16.5)

16.7)

17.2)

17.6)

18.1)

Payments under the Retirement Benefits (Parliamentary Superannuation) Regulations 2012

1.3)

1.1)

1.1)

1.0)

1.0)

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

2.1)

2.1)

2.2)

2.2)

2.3)

Superannuation Benefits Payable under the Retirements Benefits Act 1993

253.4)

264.7)

277.3)

290.8)

303.2)

Superannuation Benefits Payable under the Solicitor‑General Act 1983

0.3)

0.3)

0.3)

0.3)

0.3)

 

283.7)

295.0)

308.1)

322.0)

335.0)

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)2

4.7)

4.7)

4.8)

4.9)

5.0)

Travelling Allowances (Parliamentary Salaries, Superannuation and Allowances Act 2012)2

0.7)

0.1)

0.1)

0.1)

0.1)

 

5.4)

4.9)

5.0)

5.1)

5.1)


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

 

2015‑16)
)

Budget)

2016‑17)
)

Budget)

2017‑18)
Forward)

Estimate)

2018‑19)
Forward)

Estimate)

2019‑20)
Forward)

Estimate)

 

$m)

$m)

$m)

$m)

$m)

Justice

 

 

 

 

 

Expenses of Aboriginal Land Council of Tasmania Elections (Aboriginal Lands Act 1995, Section 17)3

....)

....)

....)

....)

....)

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

1.2)

1.8)

4.9)

1.4)

1.6)

Expenses under the Legislative Council Electoral Boundaries Act 19954

....)

0.1)

0.1)

....)

....)

Salaries of Judges (Supreme Court Act 1887)2

3.8)

3.1)

3.2)

3.2)

3.3)

Salaries of Magistrates (Magistrates Court Act 1987)2

6.4)

4.8)

4.9)

5.0)

5.1)

Salary and Travel Allowances, Solicitor‑General (Solicitor‑General Act 1983)2

0.6)

0.5)

0.5)

0.5)

0.5)

Salary and Travelling Allowance, Associate Judge of the Supreme Court (Supreme Court Act 1959)2

0.5)

0.4)

0.4)

0.4)

0.5)

Victims of Crime Assistance Act 1976

1.5)

1.5)

1.5)

1.5)

1.5)

 

14.0)

12.3)

15.6)

12.2)

12.5)

 

 

 

 

 

 

Legislative Council

 

 

 

 

 

Members' Committee Fees and Allowances (Parliamentary Salaries, Superannuation and Allowances Act 2012)5

....)

....)

....)

....)

....)

Parliamentary Salaries and Allowances (Parliamentary Salaries, Superannuation and Allowances Act 2012)2

2.7)

2.7)

2.7)

2.8)

2.8)

Travelling Allowances (Parliamentary Salaries, Superannuation and Allowances Act 2012)2

0.3)

0.1)

0.1)

0.1)

0.1)

 

3.1)

2.8)

2.9)

2.9)

3.0)

Ministerial and Parliamentary Support

 

 

 

 

 

Allowances of Ministers (Parliamentary Salaries, Superannuation and Allowances Act 2012)2

0.8)

1.1)

1.1)

1.1)

1.1)

 

 

 

 

 

 

Office of the Director of Public Prosecutions

 

 

 

 

 

Salary, Travel and Other Allowances, Director of Public Prosecutions (Director of Public Prosecutions Act 1973)2

0.6)

0.5)

0.5)

0.5)

0.5)

 

 

 

 

 

 


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

 

2015‑16)
)

Budget)

2016‑17)
)

Budget)

2017‑18)
Forward)

Estimate)

2018‑19)
Forward)

Estimate)

2019‑20)
Forward)

Estimate)

 

$m)

$m)

$m)

$m)

$m)

 

 

 

 

 

 

Office of the Governor

 

 

 

 

 

Salary, Her Excellency the Governor (Governor of Tasmania Act 1982)2

0.6)

0.5)

0.6)

0.6)

0.6)

Salary, The Administrator (Governor of Tasmania Act 1982, Section 5(1))6

....)

....)

....)

....)

....)

 

0.6)

0.6)

0.6)

0.6)

0.6)

Premier and Cabinet

 

 

 

 

 

Tasmanian Community Fund (Tasmanian Community Fund Act 2005)

6.4)

6.4)

6.5)

6.6)

6.8)

 

 

 

 

 

 

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)2

0.6)

0.5)

0.5)

0.5)

0.5)

 

 

 

 

 

 

Treasury and Finance

 

 

 

 

 

Contribution to the Community Support Levy Account from Betting Exchange Revenues (Gaming Control Act 1993, Section 151)7

....)

....)

....)

....)

....)

 

 

 

 

 

 

TOTAL

315.3)

324.2)

340.8)

351.7)

365.2)

 

 

 

 

 

 

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. Variations include the impact of a Budget neutral reallocation between Reserved by Law and general Consolidated Fund funding. Further information on this change is provided in chapter 1 of Government Services Budget Paper No 2.

3. 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).

4. 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 $144 000 in 2016‑17 and $65 000 in 2017-18 reflecting the timing of the next major review.

5. 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).

6.   Under the Salary, The Administrator (Governor of Tasmania Act 1982, section 5(1)) an amount of $15 000 per annum is provided to the Office of the Governor.

7.   An amount of $26 000 in 2016‑17 and the Forward Estimates 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).