8     Department of Police, Fire and Emergency Management

Agency Outline

The Department of Police, Fire and Emergency Management is responsible for the delivery of quality policing, fire, and emergency management services in Tasmania. Comprised of Tasmania Police, the Tasmania Fire Service, the State Emergency Service, Forensic Science Service Tasmania, and Business and Executive Services, the Department is responsible to the Minister for Police, Fire and Emergency Management, Hon Michael Ferguson MP.

The Tasmania Fire Service reports separately to the State Fire Commission for the purposes of financial reporting. Under governance arrangements established in 2014‑15, the State Emergency Service Director reports through the Chief Officer of the TFS. The SES is therefore incorporated within chapter 26 of this Budget Paper that provides information in relation to the State Fire Commission.

The Department is committed to providing a safe, secure and resilient Tasmania, and building individual and organisational capacity in order to provide high quality services to the Tasmanian community. This capacity will be built by continuing to value the Department’s people, striving to implement innovative ideas and continually improving the Department’s business.

The Department aims:

· to be a values‑based organisation, which embraces the values of integrity, equity and accountability;

· for the community to feel safe and be safe;

· to reduce crime;

· to improve driver behaviour through traffic law enforcement; and

· to contribute to community resilience through effective security and emergency management.

This chapter provides the Department’s financial information for 2019‑20 and over the Forward Estimates period (2020‑21 to 2022‑23). Further information on the Department is provided at www.dpfem.tas.gov.au.

Key Deliverables

Table 8.1 provides a summary of the Budget and Forward Estimate allocations for key deliverables within the Department.

Table 8.1:         Key Deliverables Statement

	2019‑20 Budget	2020‑21 Forward Estimate	2021‑22 Forward Estimate	2022‑23 Forward Estimate
	$'000	$'000	$'000	$'000
Police Equipment	100	100	100	100
Police Infrastructure	1 000	....	....	....
Police Salaries - Additional Funding1	8 921	12 982	16 011	14 962
Regional Emergency Management Planning and Development2	323	387	396	406
Upgrade Police Housing	1 500	1 500	1 500	1 500

Notes:

1. The Police Salaries - Additional Funding initiative includes funding previously announced under the Increased Police Numbers 2018 election commitment as detailed in the 2018‑19 State Budget.

2. This initiative will be delivered by the State Fire Commission. Further information is provided in chapter 26 of this Budget Paper.

Police Equipment

The Government will provide the Special Operations Group with $100 000 per annum over the Budget and Forward Estimates period for the purchase of new equipment. This funding supports the Government’s commitment to establish a full‑time core SOG, which supports an enhanced rapid response to terrorism incidents and other emergencies, as well as supporting high risk police operations.

Police Infrastructure

As part of the Government’s commitment to a full‑time core SOG and an enhanced rapid response capability, a one‑off capital allocation of $1 million has been provided in 2019‑20 to enable a secure, fit for purpose facility.

Police Salaries - Additional Funding

The Government will provide additional funding to further support its 2018 election commitment for 125 additional Police Officers. This additional funding is in recognition of the increased recruitment costs during the 2019‑20 to 2021‑22 financial years as new Officers are recruited, trained and equipped.

Upgrade Police Housing

The Government has invested a further $6 million over the next four years to continue upgrading residential accommodation for police officers and their families stationed in remote and regional areas of Tasmania. This funding will allow the Department to continue to improve the standard of accommodation available to officers, and ensure they and their families continue to take up residence in remote locations.

This commitment builds on the Government’s two previous Police Housing programs of $2 million specifically for West Coast residences and $5 million for other residences statewide.

Output Information

Outputs of the Department of Police, Fire and Emergency Management are provided under the following Output Groups:

· Output Group 1 - Public Safety;

· Output Group 2 - Crime;

· Output Group 3 - Traffic Policing; and

· Output Group 4 - Emergency Management.

Table 8.2 provides an Output Group Expense Summary for the Department of Police, Fire and Emergency Management.

Table 8.2:         Output Group Expense Summary

	2018‑19	2019‑20	2020‑21	2021‑22	2022‑23
			Forward	Forward	Forward
	Budget	Budget	Estimate	Estimate	Estimate
	$'000	$'000	$'000	$'000	$'000
Minister for Police, Fire and Emergency Management
Output Group 1 ‑ Public Safety
1.1 Support to the Community1	146 946	161 014	168 389	173 911	174 754
	146 946	161 014	168 389	173 911	174 754
Output Group 2 ‑ Crime
2.1 Investigation of Crime2	50 558	48 351	49 442	50 161	50 907
2.2 Poppy Security	1 024	1 037	1 058	1 083	1 106
2.3 Fisheries Security	5 880	5 957	6 090	6 212	6 333
2.4 Support to Judicial Services	10 806	10 953	11 215	11 444	11 679
	68 268	66 298	67 805	68 900	70 025
Output Group 3 ‑ Traffic Policing
3.1 Traffic Policing	23 615	23 142	23 593	24 025	24 433
	23 615	23 142	23 593	24 025	24 433
Output Group 4 ‑ Emergency Management
4.1 State Emergency Services3	1 854	3 568	915	933	792
4.2 State Security and Rescue Operations2	10 299	7 273	7 363	7 436	7 507
	12 153	10 841	8 278	8 369	8 299
Capital Investment Program4	500	500	500	500	....
TOTAL	251 482	261 795	268 565	275 705	277 511

Notes:

1. The variation in Support to the Community includes the impact of the Government’s A First‑Class, Next Generation Police Service policy and Police Salaries - Additional Funding initiatives. It also includes the impact of the implementation of the new Australian Accounting Standard AASB 16 Leases and the allocation of overheads by the Department.

2. The variation in this Output includes the impact of the new Australian Accounting Standard AASB 16 Leases from 1 July 2019.

3. The variation in State Emergency Services reflects the cessation of funding provided to assist in the transition of the State Emergency Service to the Tasmania Fire Service. This reduction is partially offset by an increase in National Partnership Payment funding provided for the National Bushfire Mitigation Programme and Disaster Recovery from the Australian Government.

4. The decrease in Capital Investment Program in 2022‑23 reflects the completion of the Government’s 2018‑19 Supporting our Emergency Services Volunteers initiative, which is administered through the State Fire Commission.

Output Group 1:    Public Safety

1.1 Support to the Community

This Output relates to personal safety in the community, maintaining public order and the provision of safety initiatives that assist in developing safe, secure and resilient communities. Through the provision of high‑visibility targeted patrols and the establishment of partnerships with community organisations, the Department aims to ensure that the public has confidence and satisfaction in the services provided.

Services provided under this Output Group and Output Group 2 include the Department’s response to the important issue of family violence and includes significant support provided to a number of other Departments in the provision of their important services.

Table 8.3:         Performance Information - Output Group 1

	Unit of	2016‑17	2017‑18	2018‑19	2019‑20
Performance Measure1	Measure	Actual	Actual	Target	Target
Satisfaction with police services	%	79	88	≥ nat av	≥ nat av
Satisfaction with police in dealing with public order problems	%	72	77	≥ nat av	≥ nat av
Public Place Assaults2	Number	807	816	≤3 yr av	≤3 yr av
Public Order Incidents2,3	Number	16 178	17 283	≤3 yr av	≤3 yr av
Cost of policing per capita4	Dollars	445	484	na	na
Perceptions of safety in public places ‑ during the day	%	94	94	≥ nat av	≥ nat av
Perceptions of safety in public places ‑ during the night	%	57	60	≥ nat av	≥ nat av
Perceptions of safety at home ‑ alone during the night	%	91	91	≥ nat av	≥ nat av
Fuel reduction burns ‑ reserved land5	Number	148	80	59	60
Fuel reduction burns ‑ other land6	Number	62	49	65	65
Area covered by fuel reduction burns:
Reserved land5	Hectares	14 100	16 457	24 300	20 000
Other land6	Hectares	3 800	3 545	32 400	10 000
Family Violence Incidents2,3	Number	3 155	3 385	≤3 yr av	≤3 yr av
Offences Against the Person3	Number	4 310	4 574	≤3 yr av	≤3 yr av
Offences Against the Person clearance rate3	%	92	95	≥3 yr av	≥3 yr av

Notes:

1. 2019‑20 results may be impacted due to Police Officers receiving training in new systems and technology.

2. The title of this indicator has been revised to align with the Department’s statistical reporting practices.

3. The 2016‑17 actual has been adjusted to reflect final reported figures in the Department’s 2017‑18 Annual Report.

4. The 2016-17 and 2017‑18 actuals were released in January 2019 as part of the Report on Government Services 2019 published by the Productivity Commission. The 2016‑17 actual has been adjusted to reflect ROGS.

5. The performance measures ‘Fuel reduction burns ‑ reserved land’ and ‘Area covered by fuel reduction burns: Reserved land’ are measures associated with funding for the Government’s Fuel Reduction Program. Reserved land burns are conducted by the Department of Primary Industries, Parks, Water and Environment as the lead agency and may involve multiple tenures including private land. The targets for 2019‑20 have been reassessed based on recent actual trends.

6. The performance measure ‘Fuel reduction burns ‑ other land’ and ‘Area covered by fuel reduction burns: Other land’ ensure that Fuel reduction burn reporting is inclusive of all land types other than reserved land. These burns can be undertaken by a number of entities including the Tasmanian Fire Service, local government, Sustainable Timber Tasmania and private land management companies. This includes multiple tenure burning, including private land. The targets for 2019‑20 have been reassessed based on recent actual trends.

Output Group 2:    Crime

2.1 Investigation of Crime

This Output relates to the detection and apprehension of offenders, including investigation of serious and organised crime. Through crime detection strategies and legislative reform, the Department aims to reduce the number of offences committed against both people and property.

2.2 Poppy Security

This Output focuses on the protection and security of poppy crops, the prevention of poppy crop interferences and the targeting of offenders through investigative techniques. The involvement of industry groups in the protection and security of poppies contributes to the reduction in the number of poppy diversions onto the illicit market.

2.3 Fisheries Security

This Output relates to marine safety and the protection of State and Australian Government marine resources, through the provision of marine compliance and enforcement activities. By using a combination of overt and covert sea patrols, and in‑port, at sea and fish processor inspections, the Department is able to target offenders, facilitate the protection and security of marine resources in both the recreational and commercial fishing sectors and ensure the safety of vessel operators.

2.4 Support to Judicial Services

This Output relates to policing services that support the judicial system, such as, the prosecution of offenders; provision of diversionary programs; bail/warrant processing; victim support services and investigation; and clerical and investigation services on behalf of the coroner. In addition, the Department plays a lead role in the reduction and management of family violence in Tasmania.

Table 8.4:         Performance Information - Output Group 2

	Unit of	2016‑17	2017‑18	2018‑19	2019‑20
Performance Measure1	Measure	Actual	Actual	Target	Target
Investigation of Crime
Total Offences2	Number	27  439	26 174	≤3 yr av	≤3 yr av
Total Offences clearance rate	%	47	51	≥3 yr av	≥3 yr av
Serious Crime2,3	Number	573	487	≤3 yr av	≤3 yr av
Serious Crime clearance rate2	%	79	88	≥3 yr av	≥3 yr av
Offences Against Property2	Number	21 937	20 430	≤3 yr av	≤3 yr av
Offences Against Property clearance rate	%	37	40	≥3 yr av	≥3 yr av
Serious Drug Offenders3	Number	489	494	≥3 yr av	≥3 yr av
Poppy Security
Number of poppy crop interferences per 1 000 hectares sown	Number	2.91	1.10	≤3 yr av	≤3 yr av
Fisheries Security
Marine Offenders2,3	Number	1 408	1 479	≥3 yr av	≥3 yr av
Support to Judicial Services
State charges prosecuted	Number	50 690	52 714	≥3 yr av	≥3 yr av

Notes:

1. 2019‑20 results may be impacted due to Police Officers receiving training in new systems and technology.

2. Data for 2016‑17 has been adjusted to reflect final reported figures in the Department’s 2017‑18 Annual Report.

3. The title of this indicator has been revised to align with the Department’s statistical reporting practices.

Output Group 3:    Traffic Policing

3.1 Traffic Policing

This Output relates to the improvement of driver behaviour, traffic law compliance and minimising road trauma. Through the provision of high visibility patrols on highways and arterial roads, targeting high risk driver behaviour and attendance/investigation of vehicle crashes, the Department aims to improve road safety, reduce the incidence of inattentive driving and diminish the use of alcohol/drugs whilst driving.

Table 8.5:         Performance Information - Output Group 3

	Unit of	2016‑17	2017‑18	2018‑19	2019‑20
Performance Measure1	Measure	Actual	Actual	Target	Target
High Risk Traffic Offenders2,3,4	Number	32 197	31 282	26 000	26 000
Speeding Offenders2,3,4	Number	44 945	41 021	42 000	42 000
Random Breath Tests4	Number	505 445	478 219	440 000	440 000
Drink Driving Offenders2,3,4	Number	2 296	2 173	2 550	2 550

Table 8.5:         Performance Information - Output Group 3 (continued)

	Unit of	2016‑17	2017‑18	2018‑19	2019‑20
Performance Measure1	Measure	Actual	Actual	Target	Target
Oral Fluid Tests4	Number	3 726	3 936	3 250	3 340
Drug Driving Offenders2,3,4	Number	2 158	2 212	1 700	1 720
Fatal and Serious Injury Crashes2	Number	266	264	≤3 yr av	≤3 yr av

Notes:

1. 2019‑20 results may be impacted due to Police Officers receiving training in new systems and technology.

2. The 2016‑17 Actual has been adjusted to reflect final reported figures in the Department’s 2017‑18 Annual Report.

3. Data has been adjusted to reflect revised counting rules to include traffic offenders from court prosecutions and youth cautions.

4. The title of this indicator has been revised to align with the Department’s statistical reporting practices.

Output Group 4:    Emergency Management

4.1 State Emergency Services

This Output involves the provision of emergency services in accordance with the Emergency Management Act 2006 and the Tasmanian Emergency Management Plan. Activities undertaken as part of this Output include: emergency risk management and disaster mitigation; preparedness, responsiveness and recovery from emergency events; and the development and training of volunteers.

Management arrangements were revised in 2014‑15, and the State Emergency Service Director now reports through the Chief Fire Officer of the Tasmania Fire Service. The State Emergency Service is included within chapter 26 of this Budget Paper.

4.2 State Security and Rescue Operations

This Output relates to the provision of whole‑of‑government policies relating to counter terrorism and terrorist threats, countering violent extremism, and the provision of search and rescue operations. Activities included under the Output consist of: involvement in multi‑jurisdictional exercises; supporting national counter terrorism arrangements; and the provision of a combination of land, sea and air search and rescue operations.

Table 8.6:         Performance Information - Output Group 4

	Unit of	2016‑17	2017‑18	2018‑19	2019‑20
Performance Measure	Measure	Actual	Actual	Target	Target
State Security and Rescue Operations
Number of Search and Rescue Operations	Number	345	304	na	na
Number of exercises managed	Number	31	19	≥prev yr	≥prev yr
Total Helicopter Hours1	Hours	748	751	na	na

Note:

1. The performance measure ‘Total Helicopter Hours’ reflects the hours the helicopter was utilised for all search and rescue, aero‑medical retrievals, operations and other related training and exercises.

Capital Investment Program

Table 8.7 provides financial information for the Department’s Capital Investment Program. More information is provided in chapter 6 of The Budget Budget Paper No 1.

Table 8.7:         Capital Investment Program

	Estimated	2019‑20	2020‑21	2021‑22	2022‑23
	Total		Forward	Forward	Forward
	Cost	Budget	Estimate	Estimate	Estimate
	$'000	$'000	$'000	$'000	$'000
New Infrastructure Commitments
Minister for Police, Fire and Emergency Management
Police Infrastructure	1 000	1 000	....	....	....
Upgrade Police Housing	6 000	1 500	1 500	1 500	1 500
Existing Infrastructure Commitments
Minister for Police, Fire and Emergency Management
Body Worn Video	716	....	654	....	....
Crackdown on Anti‑Social Driving	400	100	100	100	....
Increased Police Support	90	....	90	....	....
Large Vessel Replacement Program1	19 340	1 200	5 000	4 000	500
Longford Police Station1	5 000	2 700	1 500	....	....
New Norfolk Police Station1	5 000	3 500	1 000	....	....
Project Unify2	....	....	....	....	....
Sorell Emergency Services Hub1	12 000	3 500	5 500	2 500	....
Supporting our Emergency Services Volunteers	2 000	500	500	500	....
Upgrade Police Housing	5 000	1 250	....	....	....
Total CIP Allocations		15 250	15 844	8 600	2 000

Notes:

1. Funding for this project has been re-profiled to more accurately reflect the anticipated expenditure profile.

2. Funding for Stage 1 of Project Unify is allocated within Finance‑General.

Detailed Budget Statements

Table 8.8:         Statement of Comprehensive Income

	2018-19	2019-20	2020-21	2021-22	2022-23
			Forward	Forward	Forward
	Budget	Budget	Estimate	Estimate	Estimate
	$'000	$'000	$'000	$'000	$'000
Revenue and other income from transactions
Appropriation revenue - operating1	229 023	237 054	246 540	254 706	257 526
Appropriation revenue - capital2	6 912	15 250	15 844	8 600	2 000
Grants3	2 654	6 078	3 380	2 905	2 554
Sales of goods and services4	2 044	3 420	3 503	3 587	3 673
Other revenue3	12 784	10 266	10 266	10 266	10 266
Total revenue and other income from transactions	253 417	272 068	279 533	280 064	276 019
Expenses from transactions
Employee benefits1	184 604	191 458	200 276	207 345	209 800
Depreciation and amortisation5	8 690	18 616	18 616	18 616	18 616
Supplies and consumables6	43 300	35 525	36 126	36 231	36 779
Grants and subsidies7	12 609	13 867	11 218	11 230	10 219
Borrowing costs	38	88	88	38	....
Other expenses	2 241	2 241	2 241	2 245	2 097
Total expenses from transactions	251 482	261 795	268 565	275 705	277 511
Net result from transactions (net operating balance)	1 935	10 273	10 968	4 359	(1 492)
Net result	1 935	10 273	10 968	4 359	(1 492)
Other economic flows - other non-owner changes in equity
Changes in physical asset revaluation reserve	26 571	26 571	26 571	26 571	26 571
Total other economic flows - other non-owner changes in equity	26 571	26 571	26 571	26 571	26 571
Comprehensive result	28 506	36 844	37 539	30 930	25 079

Notes:

1. The increase in Appropriation revenue - operating and Employee benefits across the Forward Estimates period primarily reflects additional funding for commitments including those within A First‑Class, Next Generation Police Service policy, and Police Salaries - Additional Funding.

2. The variation in Appropriation revenue - capital reflects funding for the Capital Investment Program that varies significantly from year to year due to the cash flow requirements of specific capital projects. Refer to Table 8.7 for further information on capital projects.

3. The variation in Grants and Other revenue primarily reflects National Partnership Payment funding provided for the National Bushfire Mitigation Programme and Disaster Recovery from the Australian Government, and a reallocation of revenue from Other revenue to Grants.

4. The increase in Sales of goods and services in 2019-20 reflects reassessment of estimated receipts completed during the 2018‑19 financial year.

5. The increase in Depreciation and amortisation in 2019-20 is primarily a result of the change in accounting treatment for leases introduced as part of the new Australian Accounting Standard AASB 16 Leases from 1 July 2019.

6. The decrease in Supplies and consumables in 2019-20 is primarily a result of the change in accounting treatment for leases introduced as part of the new Australian Accounting Standard AASB 16 Leases from 1 July 2019.

7. The increase in Grants and subsidies in 2019‑20 primarily reflects payments related to National Partnership Payment funding provided for the National Bushfire Mitigation Programme and event related payments for Disaster Recovery from the Australian Government.

Table 8.9:         Statement of Comprehensive Income - Administered

2018-19	2019-20	2020-21	2021-22	2022-23
		Forward	Forward	Forward
Budget	Budget	Estimate	Estimate	Estimate
$'000	$'000	$'000	$'000	$'000

Revenue and other income from transactions
Sales of goods and services	253	257	262	270	278
Fees and fines	500	500	500	553	565
Total revenue and other income from transactions	753	757	762	823	843

Expenses from transactions
Transfers to the Public Account	753	757	762	823	843
Total expenses from transactions	753	757	762	823	843

Net result from transactions (net operating balance)

....

....

....

....

....

Net result

....

....

....

....

....

Comprehensive result

....

....

....

....

....

Table 8.10:       Revenue from Appropriation by Output

	2018-19	2019-20	2020-21	2021-22	2022-23
			Forward	Forward	Forward
	Budget	Budget	Estimate	Estimate	Estimate
	$'000	$'000	$'000	$'000	$'000
Minister for Police, Fire and Emergency Management
Output Group 1 - Public Safety
1.1 Support to the Community1	132 923	139 768	147 065	153 231	154 469
	132 923	139 768	147 065	153 231	154 469
Output Group 2 - Crime
2.1 Investigation of Crime	48 673	49 333	50 423	51 441	52 267
2.2 Poppy Security	1 024	1 037	1 058	1 083	1 106
2.3 Fisheries Security	5 575	5 652	5 785	5 907	6 028
2.4 Support to Judicial Services	10 806	10 953	11 215	11 444	11 679
	66 078	66 975	68 481	69 875	71 080
Output Group 3 - Traffic Policing
3.1 Traffic Policing	20 739	20 974	21 427	21 921	22 346
	20 739	20 974	21 427	21 921	22 346
Output Group 4 - Emergency Management
4.1 State Emergency Services2	100	441	561	579	438
4.2 State Security and Rescue Operations3	9 183	8 896	9 006	9 100	9 193
	9 283	9 337	9 567	9 679	9 631
Capital Investment Program4	6 912	15 250	15 844	8 600	2 000
Department of Police, Fire and Emergency Management
Total Operating Services Expenditure	229 023	237 054	246 540	254 706	257 526
Total Capital Services Expenditure4	6 912	15 250	15 844	8 600	2 000
	235 935	252 304	262 384	263 306	259 526
Total Revenue from Appropriation	235 935	252 304	262 384	263 306	259 526
Controlled Revenue from Appropriation	235 935	252 304	262 384	263 306	259 526
	235 935	252 304	262 384	263 306	259 526

Notes:

1. The increase in Support to the Community primarily reflects additional funding for commitments including the A First‑Class, Next Generation Police Service policy, and Police Salaries - Additional Funding.

2. The increase in State Emergency Services reflects the Regional Emergency Management Planning and Development initiative, which will be delivered through the State Fire Commission.

3. The decrease in State Security and Rescue Operations in 2019‑20 from 2018‑19 reflects one‑off funding provided for the interjurisdictional Emergency Alert system in 2018-19.

4. The variation in Total Capital Services Expenditure reflects expected cash flow requirements of specific capital projects. Refer to Table 8.7 for further information on capital projects.

Table 8.11:       Administered Revenue

	2018-19	2019-20	2020-21	2021-22	2022-23
			Forward	Forward	Forward
	Budget	Budget	Estimate	Estimate	Estimate
	$'000	$'000	$'000	$'000	$'000
Revenue Collected on Behalf of the Public Account
Academy Trainees - Board Payments	77	79	81	83	85
Fines	500	500	500	553	565
Other Sales of Services	176	178	181	187	193
	753	757	762	823	843
Total Administered Revenue	753	757	762	823	843

Table 8.12:       Administered Expenses

	2018-19	2019-20	2020-21	2021-22	2022-23
			Forward	Forward	Forward
	Budget	Budget	Estimate	Estimate	Estimate
	$'000	$'000	$'000	$'000	$'000
Transfer to the Public Account	753	757	762	823	843
Total Administered Expenses	753	757	762	823	843

Table 8.13:       Statement of Financial Position as at 30 June

	2019	2020	2021	2022	2023
			Forward	Forward	Forward
	Budget	Budget	Estimate	Estimate	Estimate
	$'000	$'000	$'000	$'000	$'000
Assets
Financial assets
Cash and deposits1	4 295	349	349	349	349
Receivables1	1 475	1 973	1 973	1 973	1 973
Other financial assets1	190	580	580	580	580
	5 960	2 902	2 902	2 902	2 902
Non-financial assets
Inventories	1 032	1 073	1 073	1 073	1 073
Property, plant and equipment1	208 849	218 926	250 797	279 578	296 259
Infrastructure1	18 976	11 353	17 007	18 507	26 007
Heritage and cultural assets	434	434	434	434	434
Intangibles1	4 612	5 567	5 567	5 567	5 567
Other assets1,2	1 700	41 487	36 396	31 305	26 214
	235 603	278 840	311 274	336 464	355 554
Total assets	241 563	281 742	314 176	339 366	358 456
Liabilities
Payables	2 352	2 227	2 227	2 227	2 227
Interest bearing liabilities2	....	40 218	35 026	29 199	23 123
Employee benefits1	59 304	61 869	61 956	62 043	62 130
Other liabilities1	2 036	1 857	1 857	1 857	1 857
Total liabilities	63 692	106 171	101 066	95 326	89 337
Net assets (liabilities)	177 871	175 571	213 110	244 040	269 119
Equity
Reserves	143 528	148 054	174 625	201 196	227 767
Accumulated funds	34 343	27 517	38 485	42 844	41 352
Total equity	177 871	175 571	213 110	244 040	269 119

Notes:

1. The variation in these items in 2020 reflects a more accurate estimate based on the 30 June 2018 outcome.

2. The variation in Other assets and Interest bearing liabilities reflects a change in accounting treatment for leases introduced as part of the new Australian Accounting Standard AASB 16 Leases from 1 July 2019.

Table 8.14:       Statement of Cash Flows

	2018-19	2019-20	2020-21	2021-22	2022-23
			Forward	Forward	Forward
	Budget	Budget	Estimate	Estimate	Estimate
	$'000	$'000	$'000	$'000	$'000
Cash flows from operating activities
Cash inflows
Appropriation receipts - operating1	229 023	237 054	246 540	254 706	257 526
Appropriation receipts - capital2	6 912	15 250	15 844	8 600	2 000
Grants3	2 654	6 078	3 380	2 905	2 554
Sales of goods and services4	2 044	3 420	3 503	3 587	3 673
GST receipts	6 200	6 200	6 200	6 200	6 200
Other cash receipts3	12 784	10 266	10 266	10 266	10 266
Total cash inflows	259 617	278 268	285 733	286 264	282 219
Cash outflows
Employee benefits1	(166 579)	(172 553)	(180 424)	(186 735)	(188 958)
Superannuation	(17 938)	(18 818)	(19 765)	(20 523)	(20 755)
Borrowing costs	(38)	(88)	(88)	(38)	....
GST payments	(6 200)	(6 200)	(6 200)	(6 200)	(6 200)
Grants and subsidies5	(12 609)	(13 867)	(11 218)	(11 230)	(10 219)
Supplies and consumables	(47 600)	(39 825)	(40 426)	(40 531)	(41 079)
Other cash payments	(2 241)	(2 241)	(2 241)	(2 245)	(2 097)
Total cash outflows	(253 205)	(253 592)	(260 362)	(267 502)	(269 308)
Net cash from (used by) operating activities	6 412	24 676	25 371	18 762	12 911
Cash flows from investing activities
Payments for acquisition of non-financial assets6	(6 412)	(14 750)	(15 344)	(8 100)	(2 000)
Net cash from (used by) investing activities	(6 412)	(14 750)	(15 344)	(8 100)	(2 000)
Cash flows from financing activities
Net borrowings7	....	(9 926)	(10 027)	(10 662)	(10 911)
Net cash from (used by) financing activities	....	(9 926)	(10 027)	(10 662)	(10 911)
Net increase (decrease) in cash and cash equivalents held	....	....	....	....	....
Cash and deposits at the beginning of the reporting period	4 295	349	349	349	349
Cash and deposits at the end of the reporting period	4 295	349	349	349	349

Notes:

1. The increase in Appropriation receipts - operating and Employee benefits across the Forward Estimates period primarily reflects additional funding for commitments including those within A First‑Class, Next Generation Police Service policy, and Police Salaries - Additional Funding.

2. The variation in Appropriation receipts - capital reflects cash flow requirements of specific capital projects. Refer to Table 8.7 for further information on capital projects.

3. There has been a transfer of funding from Other cash receipts to Grants. The variation in Grants from 2019‑20 and over the Forward Estimates Period primarily reflects National Partnership Payment funding provided for the National Bushfire Mitigation Programme and event related payments for Disaster Recovery from the Australian Government.

4. The increase in Sales of goods and services in 2019-20 reflects reassessment of estimated receipts completed during the 2018‑19 financial year.

5. The variation in Grants and subsidies primarily reflects payments related to National Partnership Payment funding provided for the National Bushfire Mitigation Programme and Disaster Recovery by the Australian Government.

6. The variation in Payments for acquisition of non-financial assets reflects funding for the Capital Investment Program that varies significantly from year to year due to the cash flow requirements of specific capital projects. Refer to Table 8.7 for further information on capital projects.

7. The Net borrowings that commence in 2019-20 reflects a change in accounting treatment for leases introduced as part of the new Australian Accounting Standard AASB 16 Leases from 1 July 2019.

Table 8.15:       Statement of Cash Flows - Administered

2018-19	2019-20	2020-21	2021-22	2022-23
		Forward	Forward	Forward
Budget	Budget	Estimate	Estimate	Estimate
$'000	$'000	$'000	$'000	$'000

Cash flows from operating activities
Cash inflows
Sales of goods and services	253	257	262	270	278
Fees and fines	500	500	500	553	565
Total cash inflows	753	757	762	823	843

Cash outflows
Transfers to the Public Account	(753)	(757)	(762)	(823)	(843)
Total cash outflows	(753)	(757)	(762)	(823)	(843)

Net increase (decrease) in cash and cash equivalents held

....

....

....

....

....

Cash and deposits at the beginning of the reporting period

....

....

....

....

....

Cash and deposits at the end of the reporting period

....

....

....

....

....