Appendix 3       2016-17 Estimated Outcome Including March Quarterly Report

Key Issues

·       The Estimated Outcome information presented in this appendix reflects financial estimates available to Treasury at the time of the finalisation of the Budget Papers and includes agency assessments of funding requirements, current estimates of State taxation and information available from the Australian Government and Government Businesses.

·       This appendix also meets the information requirements for a March Quarterly Report as specified in Section 26C of the Financial Management and Audit Act 1990. It presents financial results for the nine months ending 31 March 2017 for the General Government Sector and the Consolidated Fund.

·       The estimated General Government Net Operating Balance for 2016-17 is a $812 million surplus, a $734.7 million improvement from the 2016-17 Budget estimate of a $77.3 million surplus. This result primarily reflects the expected receipt of a significant one-off Australian Government payment of $730.4 million for the transfer of the Mersey Community Hospital to the State which is expected to occur by 30 June 2017.   

·       The actual General Government Net Operating Balance for the nine months to 31 March 2017 is a $166.9 million surplus.

2016-17)
)

Budget)

2016-17)
Estimated)

Outcome)

2016-17)
March YTD)

Actual)

$m)

$m)

$m)

Revenue from Transactions

Grants

3 634.6)

4 371.9)

 2 721.5 

Taxation

1 055.6)

1 094.1)

  840.0 

Sales of Goods and Services

 352.9)

 411.2)

  297.3 

Fines and Regulatory Fees

 96.5)

 95.9)

  75.7 

Interest Income

 16.5)

 22.1)

  13.0 

Dividend, Tax and Rate Equivalent Income

 263.8)

 316.0)

  239.2 

Other Revenue

 153.8)

 188.4)

  145.3 

5 573.7)

6 499.6)

 4 332.0 

Less Expenses from Transactions

Employee Expenses

2 311.0)

2 371.5)

 1 757.0 

Superannuation

 284.6)

 339.9)

  248.8 

Depreciation

 264.6)

 267.1)

  195.0 

Supplies and Consumables

1 105.9)

1 187.9)

  796.4 

Nominal Superannuation Interest Expense

 288.2)

 236.3)

  178.6 

Borrowing Costs

 10.3)

 10.4)

  7.6 

Grant Expenses

1 206.2)

1 243.0)

  956.6 

Other Expenses

 25.4)

 31.6)

  25.2 

5 496.3)

5 687.6)

 4 165.1 

Equals NET OPERATING BALANCE

77.3 

 812.0)

  166.9 

Plus Other Economic Flows ‑ Included in Operating Result

Gain/(Loss) on Disposal of Non‑Financial Assets

 10.5)

 11.3)

  1.0 

Movement in Investments in GBEs and SOCs

 19.5)

 392.2 

.... 

Movements in Superannuation Liability

....)

2 914.6)

.... 

Other Gains/(Losses)

( 21.2)

( 24.7)

(9.3)

 8.8)

3 293.5)

(8.2)

Equals Operating Result

 86.1)

4 105.5)

158.6  

Revenue Item

Variance from Budget

Reasons

Grants:

$737.3 million higher

·       General Purpose Payments

$44.2 million lower

The decrease in General Purpose Payments funding is a result of estimated GST receipts being revised down. This change reflects an increase in Tasmania’s share of the national population, offset by a $1.5 billion reduction in the estimated GST pool available for distribution to the states and a $4.2 million residual adjustment for overpaid GST revenue to Tasmania in 2015‑16.

·       Specific Purpose Payments

$20.4 million higher

The increase in Payments for Specific Purposes primarily reflects:

·       an increase in Australian Government National Health Reform Activity Based funding of $15.7 million and National Health Reform Block funding of $2.2 million. These changes are primarily due to a revision of Tasmanian Health Service activity profiles; and

·       an increase in Australian Government Students First  funding of $2.4 million reflecting updates in the 2016‑17 Australian Government Budget.

Revenue Item

Variance from Budget

Reasons

·       National Partnership Payments

$750.1 million higher

The increase in National Partnership Payments primarily reflects additional revenue expected to be received from the Australian Government in 2016‑17 for a range of grants which include:

·       the receipt of a significant one-off Australian Government payment of $730.4 million for the transfer of the Mersey Community Hospital to the State which is expected to occur by 30 June 2017 (the National Partnership on Transfer of the Mersey Community Hospital);

·       Natural Disaster Relief and Recovery Arrangements receipts of $21.1 million relating to the January 2016 Bushfires and June Flood Event. This reflects the expected timing of receipts as at the finalisation of Budget data;

·       Reducing elective surgery waiting lists in Tasmania funding of $5.0 million;

·       Sustainable Rural Water Use and Infrastructure Program funding of $3.4 million;

·       Public dental services for adults funding of $3.1 million;

·       DisabilityCare Australia Fund payments of $2.0 million;

·       Improving Health Services in Tasmania Schedule D funding of $1.3 million relating to Walk‑in Centres in Hobart and Launceston; and

·       Tourism Growth Package Feasibility Studies funding of $1.1 million relating to the Cradle Mountain Master Plan ($1 million); the ‘Geeves Effect’ ($70,000) and FermenTasmania ($50,000).

This increase is partially offset by a reallocation of $19.2 million in Road related grants funding from 2016-17 to 2017‑18 reflecting the timing of projects.

·       Other Grants and Subsidies

$10.9 million higher

The increase in Other Grants and Subsidies primarily reflects an increase in Australian Government funding of $7.9 million relating to Commonwealth Own Purpose Expenditure funding for the Department of Health and Human Services and the Tasmanian Health Service.

Revenue Item

Variance from Budget

Reasons

Taxation

$38.4 million higher

The increase in Taxation primarily reflects:

·       An upwards revision in Conveyance duty receipts of $34.3 million, due mainly to growth in residential property prices and transaction volumes; and

·       an upwards revision in Land Tax of $8.3 million, reflecting a net increase in land values across the State, system enhancements leading to improvements in debt management and targeted compliance efforts.

These movements are partially offset by reductions in Betting Exchange Taxes and Levies of $3.0 million reflecting the surrender by Betfair of its Tasmanian Gaming Licence; and Casino Tax and Licence Fees of $2.0 million reflecting lower than expected year-to-date revenue.

Sales of Goods and  Services

$58.3 million higher

The increase in Sales of Goods and Services primarily reflects revised estimates for the Tasmanian Health Service comprising:

·       new funding of $50 million in 2016‑17 associated with the listing of Hepatitis C medications on the Pharmaceutical Benefits Scheme; and

·       revised projections of Australian Government revenues of $7.4 million primarily relating to the Child Dental Benefit Schedule and Training More Specialists in Tasmania Program.

Interest Income

$5.6 million higher

The increase in Interest Income primarily reflects projected increases in estimated Cash and Deposits.

Dividend, Tax and Rate Equivalent Income

$52.3 million higher

The increase in Dividend, Tax and Rate Equivalent Income reflects an increase in Dividends of $26.2 million and Income Tax Equivalents (ITEs) of $26.1million.

The increase in Dividends primarily reflects:

·       a $13.1 million increase for Tasmanian Networks Pty Ltd due to a higher profit result for 2015‑16 as a result of transmission and distribution revenues exceeding forecasts;

·       a $6.1 million increase for Aurora Energy Pty Ltd as a result of a better profit outcome primarily due to expenditure control; and

Revenue Item

Variance from Budget

Reasons

Dividend, Tax and Rate Equivalent Income (continued)

·       a $5.9 million increase for the Motor Accident Insurance Board (MAIB) due to a better profit outcome for 2015‑16 due to stronger investment returns and a lower claims expense.

The increase in ITEs primarily reflects:

·       a $23.4 million increase for the Motor Accidents Insurance Board as a result of higher taxable distributions from fund managers and a lower than expected claims expense; and

·       a $4.6 million increase for Hydro Tasmania as a result of improving profit levels during the year.

The increase in ITEs was partly offset by a decrease in ITEs of $3.7 million from Tasmanian Networks due to a lower than expected profit outcome for 2016‑17.

Other Revenue

$34.6 million higher

The increase in Other Revenue primarily reflects:

·       an increase in Department of State Growth of $20.6 million reflecting a revised mineral royalties estimate;

·       an increase in the Tasmanian Health Service of $10 million which reflects the estimated one-off impact of the transfer of ownership of the Mersey Community Hospital asset value from the Australian Government to the State Government; and

·       an increase in the Department of Justice of $1.7 million associated with Working with Vulnerable People registration.

Expense Item

Variance from Budget

Reasons

Employee Expenses

$60.5 million higher

The increase in Employee Expenses primarily reflects:

·       an increase in the Department of Education of $9.3 million primarily relating to a reclassification of expenditure of $9.1 million from Supplies and consumables to better  align with actual expenditure;

·       an increase in the Tasmanian Health Service of $42.2 million primarily reflecting increased National Health Reform funding as a result of revised activity levels and higher than budgeted employee expenditure; and

·       an increase in the Department of Justice of $4 million including:

-  additional costs relating to Corrective Services of $1.8 million; and

-  additional expenditure relating to an increase in revenues primarily associated with Working with Vulnerable Persons registration.

Expense Item

Variance from Budget

Reasons

Superannuation

$55.3 million higher

The increase in Superannuation primarily reflects the latest actuarial projection of the increase in the present value of the defined benefit obligation resulting from employee service in the current period.

Supplies and Consumables

$82 million higher

The increase in Supplies and Consumables primarily reflects:

·       an increase in the Department of Health and Human Services of $12.3 million primarily relating to higher than budgeted expenditure for Out of Home Care of $7.9 million, together with revised expenditure projections of Australian Government funding of $4.8 million;

·       an increase of $61 million in the Tasmanian Health Service primarily reflecting additional expenditure associated with listing of Hepatitis C medications on the Pharmaceutical Benefits Scheme;

·       an increase in the Department of State Growth of $10.1 million primarily reflecting:

-  the reclassification of $8.7 million from Purchase of Non‑Financial Assets to reflect the revised nature of projected expenditure; and

-  additional expenditure of $3.3 million for restoration costs associated with flood damage to the Mersey Forest Road.

This is offset by the reallocation of $2.4 million in expenditure from 2016-17 to 2017-18 reflecting the revised timing of Advancing the Case for a Second Interconnector (Energy Strategy) of $1.1 million and the move of Mineral Resources Tasmania to Burnie of $1.3 million;

Expense Item

Variance from Budget

Reasons

Supplies and Consumables (continued)

·       an increase in Marine and Safety Tasmania of $2.4 million which primarily reflects the reallocation of expenditure from 2015-16 to 2016‑17 for a number of Recreational Boating Fund projects; and

·       an increase in the Department of Premier and Cabinet of $2.7 million primarily relating to increased expenditure associated with additional Telecommunications Management Division revenue and its rollout of new technologies to clients.

These increases are partially offset by a decrease in the Department of Education of $12.3 million which primarily reflects:

·       the reclassification of expenditure to Employee Expenses ($9.1 million) to better align with actual expenditure; and

·       the reclassification of $3.8 million to Grant Expenses to better align with actual expenditure.

Nominal Superannuation Interest Expense

$51.9 million lower

The decrease reflects the most recent actuarial assessment of the Government’s superannuation liability, which includes the application of the 30 June 2016 ‘spot’ discount rate of 2.7 per cent (a long‑term trend rate of 4.75 per cent was used in the 2016‑17 Budget) to determine interest cost and interest income with respect to the liability and plan assets, respectively.

Expense Item

Variance from Budget

Reasons

Grant Expenses

$36.8 million higher

The increase in Grant Expenses primarily reflects:

·       an increase in the Department of Education of $12.3 million including:

-  a reclassification of $3.8 million from Supplies and Consumables to better align with actual expenditure;

-  an increase in projected expenditure of Australian Government National Partnership funding of $3.7 million; and

-  an increase in Students First - Non‑Government Schools funding of $4.8 million (State and Australian Government funded);

·       an increase in the Department of Primary Industries, Parks, Water and Environment  of $6.5 million including:

-  expenditure associated with the June 2016 flood event of $5.2 million; and

-  expenditure to support the clean-up costs incurred by businesses as a result of the outbreak of the Pacific Oyster Mortality Syndrome of $1 million; and

·       an increase in the Department of State Growth of $19.1 million including:

-  $10 million in funding for the Northern Cities Major Development Initiative. This reflects the timing of a payment for the initial stages of the Launceston University of Tasmania relocation;

-  the reallocation of $4 million in expenditure from 2017‑18 to 2016-17 for the Tasmanian Jobs and Investment Fund;

Expense Item

Variance from Budget

Reasons

Grant Expenses (continued)

-  revised expenditure projections of Australian Government funding of $5.1 million;

-  $1.9 million in funding for Dark Mofo reflecting the Government’s commitment to provide $1.9 million per annum over the next five years; and

-  $1.1 million in funding for an interim King Island shipping service to the end of March 2017.

These increases are offset by the reallocation of $3.6 million from 2016‑17 to 2017-18 and $0.5 million from 2016‑17 to 2018‑19 for the Academy of Creative Industries and Performing Arts.

Other Expenses

$6.2 million higher

The increase in Other Expenses primarily reflects an increase in the Tasmanian Health Service of $5.1 million which includes the impact of an increase in National Health Reform Activity Based and Block Funding.

Item

Variance from Budget

Reasons

Movement in Investments in GBEs and SOCs

$372.7 million higher

This is primarily due to an increase in forecast Net Assets held by electricity entities of $350.8 million which primarily reflects the impact of a revaluation of infrastructure assets.

Movements in Superannuation Liability

$2 914.6 million higher

The increase in the Superannuation liability reflects the latest actuarial assessment. The increase primarily reflects the difference between the discount rate applied by the State Actuary, in accordance with Australian Accounting Standard AASB 119 Employee Benefits, for financial reporting purposes (2.7 per cent) and the estimated long‑term bond rate which is used for Budget purposes (4.75 per cent).

Item

Variance from Budget

Reasons

Purchases of Non‑Financial Assets

$35.5 million lower

The decrease in Purchases of Non‑Financial Assets primarily reflects:

·       a decrease in the Department of Health and Human Services of $42.7 million due to revised cashflows for the Royal Hobart Hospital Redevelopment Project to update the timing of likely expenditure of the program.

This decrease is partially offset by increases of:

-  $5 million in Affordable Housing Strategy expenditure brought forward from 2017‑18 as part of the Northern Economic Stimulus Package; and

-  $5.8 million for initiatives under Tasmania's Affordable Housing Action Plan 2015-19; and

·       a decrease in the Department of State Growth of $37.5 million due to;

-  the reallocation of $33.6 million of Australian Government Roads Program funding from 2016‑17 to 2017-18 and 2018-19 to better align with revised program expenditure projections; and

-  a reclassification of $8.7 million to Supplies and Consumables based on revised program expenditure projections.

This decrease is partially offset by additional expenditure of $4 million for roads and bridge infrastructure repair costs associated with the June 2016 Floods.

Item

Variance from Budget

Reasons

Purchases of Non‑Financial Assets (continued)

The above decreases in Purchases of Non‑Financial Assets expenditure have been partly offset by the following increases in expenditure:

·       Tasmanian Health Service of $17.4 million primarily reflecting:

-  a $10 million increase following the decision by the Australian Government to transfer ownership of the Mersey Community Hospital to the State which is expected to occur by 30 June 2017;

-  $3.4 million of own source revenue funded asset purchases relating to asbestos removal, ICT stabilisation and equipment purchases;

-  $2.0 million of works undertaken at the Mersey Community Hospital following the reconfiguration of maternity services in the North-West; and

-  $1.7 million for minor capital reconfiguration in statewide hospitals funded as a part of the Patients First - Stage 2 initiative; and

·       Department of Primary Industries, Parks Water and Environment of $10.8 million primarily reflecting additional Parks infrastructure costs of $9 million following the June 2016 Floods.

2017)

2017)

2017)

)

Estimated)

March YTD 

Budget)

Outcome)

Actual 

$m)

$m)

$m)

Assets

Financial Assets

Cash and Deposits

 880.8)

1 179.6)

 1 436.4 

Investments

 54.2)

 44.3)

  47.2 

Equity Investment in PNFC and PFC Sectors1

4 482.8)

5 703.4)

 4 427.2 

Other Equity Investments

 27.4)

 23.1)

  20.5 

Receivables

 316.6)

 319.5)

  329.4 

Other Financial Assets

 847.0)

 807.1)

  796.1 

6 608.9)

8 077.0)

 7 056.7 

Non‑Financial Assets

Land and Buildings

6 098.6)

5 984.6)

 5 876.5 

Infrastructure

4 779.3)

4 521.4)

 4 365.7 

Plant and Equipment

 224.6)

 240.5)

  250.1 

Heritage and Cultural Assets

 502.4)

 471.9)

  461.5 

Investment Property

 3.0)

 3.2)

  2.8 

Intangibles

 51.8)

 45.5)

  49.1 

Assets Held for Sale

 4.7)

 5.7)

  9.2 

Other Non‑Financial Assets

 31.5)

 38.3)

  38.5 

11 696.0)

11 311.0)

 11 053.3 

Total Assets

18 304.9)

19 388.0)

 18 110.0 

Liabilities

Borrowings

 633.7)

 564.1)

  624.1 

Superannuation2

6 345.5)

6 176.4)

 8 947.8 

Employee Entitlements

 583.0)

 612.7)

  602.2 

Payables

 134.9)

 132.8)

  74.3 

Other Liabilities

 358.7)

 408.3)

  404.4 

Total Liabilities

8 055.7)

7 894.3)

 10 652.8 

NET ASSETS

10 249.2)

11 493.7)

 7 457.2 

2017)

2017)

2017)

)

Estimated)

March YTD 

Budget)

Outcome)

Actual 

$m)

$m)

$m)

Equity

Accumulated Funds

5 293.3)

6 782.4)

 2 812.1 

Asset Revaluation Reserve

4 955.9)

4 711.3)

 4 645.1 

Total equity

10 249.2)

11 493.7)

7 457.2 

KEY FISCAL AGGREGATES

NET WORTH3

 10 249.2)

 11 493.7)

 7 457.2 

NET FINANCIAL WORTH4

(1 446.7)

182.6 

(3 596.1)

NET FINANCIAL LIABILITIES5

 5 929.6)

 5 520.8 

 8 023.2 

NET DEBT6

(301.3)

(659.8)

(859.5)

2016-17)

2016-17)

2016-17)

)

Estimated)

March YTD 

Budget)

Outcome)

Actual 

$m)

$m)

$m)

Cash Flows from Operating Activities

Cash Received from Operating Activities

Grants Received1

3 634.6)

4 371.9)

 2 716.3 

Taxation

1 045.9)

1 084.5)

  815.6 

Sales of Goods and Services

 353.7)

 404.1)

  295.8 

Fines and Regulatory Fees

 96.5)

 95.8)

  72.6 

Interest Received

 16.6)

 22.1)

  13.2 

Dividend, Tax and Rate Equivalents

 234.2)

 301.2)

  241.5 

Other Receipts

 331.9)

 361.8)

  310.4 

5 713.5)

6 641.3)

 4 465.5 

Cash Payments for Operating Activities

Employee Entitlements

(2 298.5)

(2 350.1)

(1 757.3)

Superannuation

(442.6)

(448.9)

(320.9)

Supplies and Consumables

(1 117.6)

(1 217.4)

(870.3)

Borrowing Costs

(10.4)

(10.5)

(2.1)

Grants and Subsidies Paid

(1 206.1)

(1 242.9)

(958.6)

Other Payments

(205.9)

(215.5)

(176.1)

(5 281.2)

(5 485.2)

(4 085.3)

Net Cash Flows from Operating Activities

 432.3 

1 156.1)

  380.2 

Cash Flows from Investing Activities

Net Cash Flows from Non‑Financial Assets

Purchases of Non‑Financial Assets

(524.8)

(476.3)

(261.3)

Sales of Non‑Financial Assets

 28.3 

 29.4)

  26.9 

(496.5)

(447.0)

(234.4)

Net Cash Flows from Financial Assets
(Policy Purposes)

Equity Injections2

(63.2)

(795.9)

(32.9)

Net Advances Paid

.... 

…. 

(4.0)

Equity/Disposals

 0.7 

  0.7 

  1.7 

(62.5)

(795.2)

(35.2)

2016-17)

2016-17)

2016-17)

)

Estimated)

March YTD 

Budget)

Outcome)

Actual 

$m)

$m)

$m)

Net Cash Flows from Investing Activities

(559.0)

(1 242.1)

(269.5)

Net Cash Flows from Financing Activities

Net Borrowing

(35.7)

(61.4)

(1.2)

(35.7)

(61.4)

(1.2)

Net Increase/(Decrease) in Cash Held

(162.5)

(147.4)

  109.5 

Cash at Beginning of the Year

 1 043.3 

1 326.9 

 1 326.9 

Cash at End of the Year

 880.8 

1 179.6 

 1 436.4 

KEY FISCAL AGGREGATES

Net Cash Flows from Operating Activities

432.3 

1 156.1)

  380.2 

Plus Net Cash from Investments in Non‑Financial Assets

(496.5)

(447.0)

(234.4)

Equals CASH SURPLUS/(DEFICIT)

(64.2)

709.1 

  145.8 

2016-17 

2016-17 

2016-17 

Estimated 

March YTD 

Budget 

Outcome 

Actual 

$m 

$m 

$m 

Recurrent receipts

Australian Government sources

General purpose payments

 2 299.2 

 2 254.9 

 1 711.3 

Specific purpose payments

  508.1 

  510.6 

  442.6 

National Partnership Payments

  71.3 

  71.5 

  53.7 

Other Grants and Subsidies

  0.1 

  0.1 

.... 

 2 878.6 

 2 837.1 

 2 207.6 

State sources

Taxation

  929.6 

  969.8 

  737.9 

Receipts from government businesses

  247.9 

  274.4 

  254.2 

Departmental fees and recoveries

  95.9 

  96.5 

  74.7 

Recoveries of State debt charges

  0.1 

  0.1 

.... 

Sale and rent of government property

  5.0 

  5.0 

.... 

Resource rents and royalties

  25.0 

  45.6 

  32.8 

Other recurrent receipts

  147.8 

  176.6 

  100.9 

 1 451.2 

 1 568.1 

 1 200.6 

Capital receipts

State sources

Other capital receipts

  3.5 

  3.5 

  2.2 

  3.5 

  3.5 

  2.2 

Total Receipts

 4 333.4 

 4 408.7 

 3 410.4 

Less Expenditure

Recurrent services

Appropriation Act

 3 751.3 

 3 801.4 

 2 780.3 

Reserved by Law

  324.2 

  317.7 

  229.1 

 4 075.5 

 4 119.1 

 3 009.4 

Works and services

Capital Investment Program

  238.3 

  242.2 

  147.0 

  238.3 

  242.2 

  147.0 

Total Expenditure

 4 313.8 

 4 361.3 

 3 156.4 

CONSOLIDATED FUND SURPLUS

  19.6 

  47.4 

  254.0 

2016-17 

2016-17 

2016-17 

Estimated 

March YTD 

Budget 

Outcome 

Actual 

$m 

$m 

$m 

Education

Recurrent services

1 208.1 

1 212.2 

 936.2 

Works and services

 56.2 

 47.9 

 33.4 

1 264.3 

1 260.1 

 969.6 

Finance‑General

Recurrent services

 539.7 

 552.3 

 362.1 

 539.7 

 552.3 

 362.1 

Health and Human Services

Recurrent services

1 244.6 

1 250.3 

 925.8 

Works and services

 33.9 

 41.6 

 17.3 

1 278.5 

1 291.9 

 943.1 

House of Assembly

Recurrent services

 8.0 

 8.0 

 5.6 

 8.0 

 8.0 

 5.6 

Integrity Commission

Recurrent services

 2.3 

 2.3 

 1.6 

 2.3 

 2.3 

 1.6 

Justice

Recurrent services

 142.6 

 146.4 

 110.0 

Works and services

 1.9 

 1.5 

 0.6 

 144.5 

 148.0 

 110.5 

Legislative Council

Recurrent services

 6.5 

 6.8 

 4.9 

 6.5 

 6.8 

 4.9 

Legislature‑General

Recurrent services

 6.1 

 6.3 

 5.2 

Works and services

0.9 

 0.9 

.... 

 7.0 

 7.2 

 5.2 

Ministerial and Parliamentary Support

Recurrent services

 19.6 

 19.5 

 15.0 

 19.6 

 19.5 

 15.0 

Office of the Director of Public Prosecutions

Recurrent services

 6.4 

 6.5 

 4.8 

 6.4 

 6.5 

 4.8 

2016-17 

2016-17 

2016-17 

Estimated 

March YTD 

Budget 

Outcome 

Actual 

$m 

$m 

$m 

Office of the Governor

Recurrent services

 4.0 

 4.0 

 2.7 

 4.0 

 4.0 

 2.7 

Office of the Ombudsman

Recurrent services

 2.1 

 2.1 

 1.4 

 2.1 

 2.1 

 1.4 

Police, Fire and Emergency Management

Recurrent services

 209.5 

 209.9 

 147.1 

Works and services

 17.0 

 17.0 

 7.2 

 226.5 

 226.9 

 154.3 

Premier and Cabinet

Recurrent services

 72.4 

 71.2 

 45.9 

Works and services

 1.1 

 1.1 

 0.3 

 73.5 

 72.3 

 46.2 

Primary Industries, Parks, Water and Environment

Recurrent services

 163.2 

 171.5 

 134.9 

Works and services

 10.5 

 19.1 

 4.1 

 173.7 

 190.6 

 139.0 

State Growth

Recurrent services

 371.6 

 376.9 

 262.3 

Works and services

 113.5 

 110.4 

 82.9 

 485.0 

 487.3 

 345.2 

Tasmanian Audit Office

Recurrent services

 2.3 

 2.3 

 1.8 

 2.3 

 2.3 

 1.8 

Tourism Tasmania

Recurrent services

 26.8 

 26.8 

 13.6 

 26.8 

 26.8 

 13.6 

Treasury and Finance

Recurrent services

 39.7 

 43.8 

 28.4 

Works and services

 3.2 

 2.6 

 1.4 

 42.9 

 46.4 

 29.7 

TOTAL

4 313.8 

4 361.3 

3 156.4