Corporate Publications Statements of Intent Annual Reports

Resource material › Corporate Publications › Annual Report 2011-12Pūrongo ā Tau

Part C: Financial Statements - Non-Departmental

Expenditure and Capital Expenditure Appropriations

Statement of Non-Departmental Expenditure and Capital Expenditure Against Appropriations for the year ended 30 June
ACTUAL 2011 $000	VOTE	NOTE	ACTUAL 2012 $000	MAIN EST 2012 $000	SUPP EST 2012 $000
Non-Departmental Expenses
Vote Community and Voluntary Sector
Non-Departmental Output Expenses
4,992	Charities – Administration		4,857	5,066	5,066
Other Expenses to be Incurred by the Crown
2,560	Community Development Scheme		3,211	4,060	3,825
258	Community Internship Programme		331	331	331
13,988	Community Organisation Grants Scheme		12,487	12,500	12,500
2,782	Digital Literacy and Connection		3,880	2,782	3,882
150	Disarmament Education Grants		150	150	150
402	Support for Volunteering		402	402	402
197	Youth Workers Training Scheme		174	200	200
25,329	Total Vote Community and Voluntary Sector		25,492	25,491	26,356
Vote Emergency Management
Other Expenses to be Incurred by the Crown
16,355	Emergency Expenses		2,273	2,000	7,275
3,324	February 2011 Christchurch Earthquake National Controller Costs	9	362	–	643
108,457	Canterbury Earthquake – Payments in respect of Indemnity for Response and Recovery Costs	9	80,539	–	81,814
27,976	Emergency Expenditure – Section 25 Public Finance Act	9	–	–	–
5,000	Ex Gratia Payment for Canterbury Earthquake Appeal	9	–	–	–
492	Subsidies to Local Government		1,023	889	1,286
161,604	Total Vote Emergency Management		84,197	2,889	91,018
Vote Internal Affairs
Non-Departmental Output Expenses
1,960	Classification of Films, Videos and Publications		1,960	1,960	1,960
116	Development of Online Authentication Services		116	116	116
Other Expenses to be Incurred by the Crown
71	Miscellaneous Grants – Internal Affairs		18	49	49
551	Pike River Royal Commission of Inquiry – Legal Representation and assistance		1,028	1,464	1,390
329	Public Inquiries		1,655	496	2,133
3,027	Total Vote Internal Affairs		4,777	4,085	5,648
Vote Local Government
Benefits and Other Unrequited Expenses
51,907	Rates Rebate Scheme		52,489	60,000	60,000
Other Expenses to be Incurred by the Crown
2,197	Chatham Islands Council		1,946	3,733	4,087
138	Depreciation (Local Government)		–	–	–
–	Crown-owned Assets at Lake Taupo – Maintenance Costs		342	1,797	1,797
–	Te Oneroa a Tohe Beach Management		–	–	100
1,500	Tuwharetoa Māori Trust Board		1,500	1,500	1,500
55,742	Total Vote Local Government		56,277	67,030	67,484
Vote Ministerial Services
Benefits and Other Unrequited Expenses
464	Annuities to Former Governors-General, Prime Ministers and their Surviving Spouses		–	–	–
Other Expenses to be Incurred by the Crown
144	Depreciation on Official Residences		192	147	193
8,326	Executive Council and Members of the Executive – Salaries and Allowances PLA		8,549	8,400	8,550
–	Former Governors-General – Annuities and Other Payments PLA		434	435	435
–	Former Prime Ministers – Annuities PLA		160	160	160
–	Former Prime Ministers – Domestic Travel		234	270	270
19	Governors-General Pension Arrangements		–	–	–
11,299	Members of the Executive – Travel		10,798	11,790	11,790
252	Travel for Former Governors-General and Prime Ministers		–	–	–
20,504	Total Vote Ministerial Services		20,367	21,202	21,398
Vote: National Library
Non-Departmental Output Expenses
6	Public Lending Rights		2,004	2,000	2,010
6	Total Vote National Library		2,004	2,000	2,010
Vote Racing
Other expenses to be incurred by the Crown
2,968	Racing Promotion and Sponsorship Scheme		–	–	–
999	Racing Safety Development Fund		985	1,000	1,000
3,967	Total Vote Racing		985	1,000	1,000
270,179	Total Non-Departmental Expenditure		194,099	123,697	214,914
Non-Departmental Capital Expenditure
Vote National Library
Non-Departmental Capital Expenditure
602	Heritage Collections – Annual		1,260	1,546	1,546
602	Total Vote National Library		1,260	1,546	1,546
Vote Local Government
Non-Departmental Capital Expenditure
58,260	Loan to the Auckland Transition Authority		1,258	–	1,270
–	Capital Investments – Lake Taupo		325	978	1,012
450	Local Government Funding Agency		4,550	–	4,550
58,710	Total Vote Local Government		6,133	978	6,832
59,312	Total Non-Departmental Capital Expenditure		7,393	2,524	8,378

329,491	Total Non-Departmental Appropriations		201,492	126,221	223,292

Reconciliation between the Non-Departmental Expenditure and Capital Expenditure against Appropriations Schedule and the Non-Departmental Schedule of Expenditure
ACTUAL 2011 $000	VOTE	ACTUAL 2012 $000
353,397	Total Expenses in Schedule of Expenditure	197,628
300	Travel for Former Governors-General and Prime Ministers Annuity Re-measurement	–
(631)	Annuities to Former Governors-General, Prime Ministers and their Surviving Spouses Annuity Re-measurement	–
(3)	Governors-General Pension Arrangements Annuity Re-measurement	–
–	Former Governors-General – Annuities and Other Payments Re-measurement	(1,454)
–	Former Prime Ministers – Annuities Re-measurement	(1,333)
–	Former Prime Ministers – Domestic Travel Re-measurement	(742)
(82,884)	Archives Collection Acquisitions Revaluation	-
270,179	Total Expenses in Schedule of Non-Departmental Expenditure and Capital Expenditure Against Appropriation	194,099

The accompanying notes form part of these financial schedules. For a full understanding of the Crown’s financial position and the operations for the period, reference should be made to the consolidated Financial Statements of the Government.

Unappropriated Expenditure

Schedule of Non-Departmental Unappropriated Expenditure and Capital Expenditure for the year ended 30 June

The Statement of Unappropriated Expenditure details the amount of expenditure incurred above appropriation.

2011/12 Unappropriated Expenditure against Main Estimates

A loan to the Auckland Transition Agency incurred unappropriated expenditure of $1.183 m between August and October 2011 due to the capitalisation of interest on the loan to the Auckland Transition Agency for Auckland Governance Reforms.

The Public Lending Right for New Zealand Authors incurred unappropriated expenditure of $0.003 m between the period of the Main Estimates and the March Baseline Update. This was due to payments being made to eligible authors under the Public Lending Right for New Zealand Authors Scheme prior to a fiscally neutral transfer being approved to increase the appropriation to a level sufficient to cover payments to all eligible authors.

The unappropriated expenditure for the above two appropriations will be validated in the 2011/12 Appropriation (Financial Review) Act.

There was no unappropriated expenditure against Main Estimates for the year ended 30 June 2011.

2011/12 Unappropriated Expenditure against Supplementary Estimates

There was no unappropriated expenditure against Supplementary Estimates for the year ended 30 June 2012 (2011: nil).

Section 25 Public Finance Act Expenditure

Under section 25 of the Public Finance Act 1989, the Minister of Finance can approve expenses to meet emergency costs. Approval was given as a direct result of declaring a state of national emergency for the Canterbury earthquakes under the Civil Defence Act 1983 and the Civil Defence Emergency Management Act 2002. In the year to 30 June 2012 there was no expenditure under this approval (2011: $27.976 m).

Details of the costs incurred under section 25 of the Public Finance Act are in note 9.

Revenue and Expenditure

Schedule of Non-Departmental Revenue for the year ended 30 June
ACTUAL 2011 $000	VOTE	ACTUAL 2012 $000	MAIN EST 2012 $000	SUPP EST 2012 $000
Revenue
38	Crown Revenue	56	414	414
10,646	Donations Received	6,776	1,000	1,000
43	Fines and Penalties	41	–	–
294	Refunds of Unspent Grants	424	–	–
380	Interest Received	133	250	250
11,401	Total Revenue	7,430	1,664	1,664

*: Explanation of significant variances against budget are detailed in note 8.

Schedule of Non-Departmental Expenditure for the year ended 30 June
ACTUAL 2011 $000	VOTE	NOTE	ACTUAL 2012 $000	MAIN EST 2012 $000	SUPP EST 2012 $000
Output Expenses
19,912	Personnel and Travel Expenses – Members of the Executive Council, Former Governors-General and Prime Ministers		22,352	19,460	22,803
249,750	Grants		173,942	102,433	190,382
82,884	Heritage Collections Re-measurement		–	–	–
569	Other Expenses		996	1,464	1,390
282	Depreciation		338	340	340
353,397	Total Output Expenses		197,628	123,697	214,915
Other Expenses
–	Unrealised Loss on the Remeasurement of Shares	3	849	–	–
353,397	Total Operating Expenses		198,477	123,697	214,915

*: Explanation of significant variances against budget are detailed in note 8.

Schedule of Non-Departmental Assets and Liabilities and Revaluation Reserves

Schedule of Non-Departmental Assets as at 30 June

This schedule summarises the assets the Department administers on behalf of the Crown.

Summary of the assets the Department administers on behalf of the Crown.
Assets
ACTUAL 2011 $000		NOTE	ACTUAL 2012 $000	MAIN EST 2012 $000	SUPP EST 2012 $000
Current Assets
35,056	Cash and Cash Equivalents		139,749	22,803	20,561
8,678	Debtors and Other Receivables	2	2,139	8,393	2,061
43,734	Total Current Assets		141,888	31,196	22,622
Non-Current Assets
2,246	Debtors and Other Receivables	2	–	1,793	–
–	Shares	3	4,151	5,000	5,000
21,845	Non-Current Plant, Property and Equipment	4	21,832	20,506	22,664
1,283,982	Non-Current Collections	4	1,292,018	1,494,766	1,286,528
1,308,073	Total Non-Current Assets		1,318,001	1,522,065	1,314,192
1,351,807	Total Assets		1,459,889	1,553,261	1,336,814

Schedule of Non-Departmental Liabilities and Revaluation Reserves as at 30 June

This schedule summarises the Liabilities and Revaluation Reserves the Department administers on behalf of the Crown.

Summary of the Liabilities and Revaluation Reserves the Department administers on behalf of the Crown.
Liabilities
ACTUAL 2011 $000		NOTE	ACTUAL 2012 $000	MAIN EST 2012 $000	SUPP EST 2012 $000
Current Liabilities
142,081	Creditors and Other Payables	6	110,207	8,412	8,412
142,081	Total Current Liabilities		110,207	8,412	8,412
Non-Current Liabilities
10,675	Provisions		14,203	10,251	10,251
10,675	Total Non-Current Liabilities		14,203	10,251	10,251
152,756	Total Liabilities		124,410	18,663	18,663
Revaluation Reserves
Revaluation Reserves
296,123	Revaluation Reserve	7	296,123	435,110	296,123
296,123	Total Revaluation Reserves		296,123	435,110	296,123

*: Explanation of significant variances against budget are detailed in note 8.

Non-Departmental Commitments

Non-Departmental Commitments as at 30 June
Other Operating Commitments
ACTUAL 2011 $000		ACTUAL 2012 $000
1,741	Less than one year	908
908	One to two years	627
627	Two to five years	–
3,276	Total Other Operating Commitments	1,535
3,276	Total Commitments	1,535

Non-Departmental Contingent Assets and Liabilities

Schedule of Non-Departmental Contingent Assets and Liabilities as at 30 June 2012

Quantified Contingent Liabilities

There were no quantified contingent liabilities (2010/11: $nil).

Unquantified Contingent Liabilities

There were no unquantified contingent liabilities. As at 30 June 2011 there was one unquantified contingent liability relating to the Canterbury earthquakes of 4 September 2010, 22 February and 13 June 2011 where the Crown had assumed liability for 60 per cent of damages with regard to essential infrastructure (fresh water, waste water and river management control systems) as advised by the Christchurch City Council, Selwyn Council, Waimakariri District Council and Environment Canterbury or the Department directly. The assumptions and variances at that time were too wide and varied to give a reliable quantification of the Crown’s liability.

Contingent Assets

There were no contingent assets (2010/11: $nil).

The Department of Internal Affairs

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