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Financial Information
Accounting Policies
Financial Performance
Financial Position
Cash Flows
Net Surplus to Net Cash Flow from Operating Activities
Movements in Taxpayers’ Funds
Commitments
Contingent Assets and Liabilities
Unappropriated Expenditure
Memorandum Accounts
Departmental Appropriations and Expenditure
(in Section 5 - Notes):
Notes to the Financial Statements
Departmental Financial Results
Non-Departmental Statement of Accounting Policies
Non-Departmental Financial Statements and Schedules
Non-Departmental Schedule of Expenses
Schedule of Non-Departmental Expenditure and Appropriations
Statement of Non-Departmental Unappropriated Expenditure
Schedule of Non-Departmental Assets
Schedule of Non-Departmental Liabilities
Statement of Non-Departmental Commitments
Statement of Non-Departmental Contingent Assets and Liabilities
Notes to the Non-Departmental Financial Statements
Trust Money Administered on behalf of the Crown
Statement of Accounting Policies
For the year ended 30 June 2005
Reporting Entity
The Department of Internal Affairs is a Government Department as defined by the Public Finance Act 1989. These financial statements have been prepared in accordance with the Public Finance Act 1989.
In addition, the Department has reported the Crown activities and trust monies which it administers.
Measurement Base
The measurement base adopted is that of historical cost, modified by the revaluation of land, buildings, antiques and works of art.
Accounting Policies
The following particular accounting policies which materially affect the measurement of financial results and financial position have been applied.
Budget Figures
The budget figures are those presented in the Budget Night Estimates (Main Estimates) and those amended by the Supplementary Estimates (Supp Estimates).
Revenue
The Department derives revenue through the provision of outputs to the Crown, and for services to third parties. Such revenue is recognised when earned and is reported in the financial period to which it relates.
Taxpayers’ Funds
This is the Crown’s net investment in the Department.
Inventories
Inventories or stock holdings are stated at the lower of cost or net realisable value. Costs are determined on a first in-first out basis.
Accounts Receivable
Accounts receivable are shown at expected net realisable value after making allowance for doubtful debts.
Property, Plant and Equipment
Land and buildings are recorded at fair value which has been determined by reference to the highest and best use of those assets, with buildings subsequently depreciated over their useful lives. Valuations are undertaken on a systematic basis with sufficient regularity to ensure that no individual item of property, plant or equipment within a class is included at a valuation that is materially different from its fair value at a minimum, every five years. Antiques and works of art are recorded at fair value and are not depreciated. All other fixed assets costing more than $3,000 are capitalised at cost and subsequently depreciated over their useful lives. Capital work in progress is recognised as costs are incurred. Depreciation is not recorded until the asset is fully acceptance tested and operational.
Depreciation
Depreciation is charged on all fixed assets except land, antiques and works of art and capital work in progress. Assets are depreciated on a straight-line basis over the estimated useful life after allowing for residual values where appropriate. Revalued assets are depreciated on their revalued amount on a straight-line basis over their estimated useful life. The estimated useful lives are as follows:
Buildings 33 years
Plant and Equipment 5 – 20 years
Furniture and Fittings 5 – 10 years
Office Equipment 5 – 10 years
Motor Vehicles 4 – 6 years
IT Equipment and Software 3 – 5 years
Births, Deaths and Marriages
Historical Records Database 10 years
The cost of leasehold improvements is capitalised and amortised over the unexpired period of the lease, or the estimated remaining useful life of the improvements, whichever is the shorter.
Capital work in progress is not depreciated. The total cost of the capital project is transferred to the appropriate asset on its completion and then depreciated.
Leases
The Department leases accommodation, motor vehicles, and office equipment.
Operating Leases
The accommodation and motor vehicle leases are operating leases where the lessor effectively retains substantial risks and benefits of ownership of the leased items. Operating lease costs are expensed in the period in which they are incurred.
Finance Leases
Leases, which effectively transfer to the Department substantially the entire risks and benefits incident to ownership of the leased items, are classified as finance leases. These are capitalised at the lower of the fair value of the asset or the present value of the minimum lease payments. The leased assets and the corresponding lease liabilities are recognised in the Statement of Financial Position. The leased assets and leased liabilities depreciate over the period the Department is expected to benefit from their use. Office equipment leases are identified as finance leases.
Employee Entitlements
Employee entitlements are recognised for annual leave at the time of entitlement based on current rates of pay. Retirement and long service leave are recognised on an actuarial basis according to entitlement based on service to date after making allowance for the average attrition rate.
Cost Allocation
The methods used in the allocation of costs are consistent between projected (budgeted) and actual figures. Costs of outputs are derived using the following cost allocation system:
“Direct Costs” are those costs directly attributed to an output and are treated as follows:
· personnel costs are allocated on the basis of estimated time engaged in the delivery of a particular output
· operating costs are allocated on the basis of usage
· depreciation and capital charge are allocated on the basis of estimated asset utilisation
· accommodation costs are allocated on the basis of floor space occupied.
“Indirect Costs” are those costs incurred by support units that are not directly attributable to an output. Indirect costs are allocated to outputs on an activity-costing basis reflecting a mix of perceived benefit, personnel numbers, floor space and estimated allocation of time.
For the year ended 30 June 2005, direct costs accounted for 86% of the Department’s costs (2003/04 85%). Direct costs include personnel, operating, capital charge, accommodation and depreciation.
Taxation
The Department is exempt from the payment of income tax in terms of the Income Tax Act 1994. Accordingly, no charge for income tax has been provided. The Department is subject to fringe benefit tax (FBT), and goods and services tax (GST). It administers pay as you earn tax (PAYE).
Commitments
Operating and capital commitments arising from non-cancellable contractual or statutory obligations are disclosed within the Statement of Commitments to the extent that both parties have not performed their obligations.
Contingent Assets and Liabilities
Contingent assets and liabilities are disclosed at the time at which the contingency becomes evident. These are disclosed in the Statement of Contingent Assets and Liabilities.
Goods and Services Tax (GST)
The Statement of Appropriations is GST inclusive. The Statement of Financial Position is exclusive of GST, except for creditors and payables and debtors and receivables, which are GST inclusive. All other statements are GST exclusive.
The amount of GST owing to or from Inland Revenue at balance date is included in accounts receivable or payable (as appropriate).
Financial Instruments
The Department is party to financial instrument arrangements as part of its daily operations. These include bank, accounts receivable, accounts payable and provisions, accrued expenses and foreign currency. Financial instruments, excluding foreign currency exchange contracts, are recognised in the Statement of Financial Position.
All revenue and expenses relating to financial instruments are recognised in the Statement of Financial Performance.
Foreign Currency Transactions
Foreign exchange contracts are entered into for the primary purpose of reducing material exposure to fluctuations in foreign currency exchange rates. The rates specified in foreign exchange contracts are used to convert the transaction into New Zealand currency at the date of settlement. No exchange gains or losses resulting from the difference between the foreign exchange contract rate and the spot exchange rate on dates of settlement are recognised. Unhedged transactions in foreign currencies are converted into New Zealand currency using the exchange rate on the date of the transaction.
Monetary assets denominated in a foreign currency are translated to New Zealand dollars at the closing mid-point exchange rate.
Unrealised foreign exchange gains and losses on overseas cash balances are recognised at balance date in the Statement of Financial Performance.
Changes in Accounting Policies
There have been no changes in accounting policies since the last audited financial statements. The accounting policies have been applied on a basis consistent with the previous year.
Statement of Financial Performance
For the year ended 30 June 2005 |
 | Note | Actual | Main | Supp. | Actual |
| | | Estimates | Estimates | |
| 18a | 2004/05 | 2004/05 | 2004/05 | 2003/04 |
| | $000 | $000 | $000 | $000 |
| | | | | |
| Revenue | | | | | |
| | | | | |
| Crown | | 77,860 | 71,543 | 77,861 | 68,787 |
| Third Parties | 1 | 78,033 | 70,769 | 81,597 | 70,347 |
| Revaluation Gain | | 0 | 0 | 0 | 728 |
| | | | | |
| Total Revenue | | 155,893 | 142,312 | 159,458 | 139,862 |
| | | | | |
| Expenses | | | | | |
| | | | | |
| Personnel | | 81,965 | 76,432 | 84,640 | 74,716 |
| Operating | 2 | 66,409 | 62,156 | 72,103 | 57,502 |
| Depreciation | 3 | 5,019 | 5,282 | 5,333 | 3,863 |
| Capital Charge | 4 | 2,283 | 2,184 | 2,283 | 2,321 |
| | | | | |
| Total Operating Expenses | | 155,676 | 146,054 | 164,359 | 138,402 |
| Net Surplus/(Deficit) | | 217 | (3,742) | (4,901) | 1,460 |
The above statement is to be read in conjunction with the notes to the financial statements.
Statement of Financial Position
As at 30 June 2005 |
| Note | Actual | Main | Supp. | Actual |
| | | Estimates | Estimates | |
| 18b | 2004/05 | 2004/05 | 2004/05 | 2003/04 |
| | $000 | $000 | $000 | $000 |
| Assets | | | | | |
| | | | | |
| Current Assets | | | | | |
| Cash and Bank Balances | 5 | 31,839 | 5,855 | 14,220 | 25,335 |
| Accounts Receivable | 6 | 3,172 | 1,204 | 1,222 | 1,911 |
| Inventories | 7 | 2,001 | 3,998 | 611 | 1,531 |
| Prepayments | | 162 | 11 | 67 | 192 |
| Total Current Assets | | 37,174 | 11,068 | 16,120 | 28,969 |
| Non Current Assets | 8 | | | | |
| Leased Assets | | 257 | 295 | 243 | 565 |
| Property, Plant and Equipment | | 26,863 | 26,117 | 33,980 | 25,121 |
| Total Non Current Assets | | 27,120 | 26,412 | 34,223 | 25,686 |
| Total Assets | | 64,294 | 37,480 | 50,343 | 54,655 |
| | | | | |
| Liabilities and Taxpayers' Funds | | | | | |
| | | | | |
| Current Liabilities | | | | | |
| Accounts Payable | 10 | 8,603 | 2,653 | 2,723 | 6,039 |
| Provisions | 11 | 1,933 | 1,056 | 1,704 | 1,382 |
| Revenue Received in Advance | | 11,519 | 4,336 | 8,485 | 6,408 |
| Accrued Expenses | 12 | 9,709 | 8,163 | 10,174 | 10,067 |
| Finance Leases | 9 | 217 | 230 | 202 | 322 |
| Provision for Payment of Surplus | 13a | 217 | 0 | 0 | 870 |
| Total Current Liabilities | | 32,198 | 16,438 | 23,288 | 25,088 |
| Term Liabilities | | | | | |
| Finance Leases | 9 | 40 | 65 | 41 | 243 |
| Employee Entitlements | 14 | 874 | 623 | 782 | 782 |
| Total Term Liabilities | | 914 | 688 | 823 | 1,025 |
| Total Liabilities | | 33,112 | 17,126 | 24,111 | 26,113 |
| | | | | |
| Taxpayers' Funds | 15 | | | | |
| General Funds | | 30,365 | 20,096 | 25,464 | 27,774 |
| Revaluation Reserve | | 817 | 258 | 768 | 768 |
| Total Taxpayers' Funds | | 31,182 | 20,354 | 26,232 | 28,542 |
| Total Liabilities and Taxpayers' Funds | | 64,294 | 37,480 | 50,343 | 54,655 |
The above statement is to be read in conjunction with the notes to the financial statements.
Statement of Cash Flows
For the year ended 30 June 2005 |
| Note | Actual | Main | Supp. | Actual |
| | | Estimates | Estimates | |
| 18c | 2004/05 | 2004/05 | 2004/05 | 2003/04 |
| | $000 | $000 | $000 | $000 |
| Cash Flows from Operating Activities | | | | | |
| Cash was Provided from: | | | | | |
| Supply of Outputs to the Crown | | 77,860 | 71,543 | 77,861 | 68,787 |
| Supply of Outputs to Third Parties | | 81,883 | 71,439 | 82,301 | 74,497 |
| | 159,743 | 142,982 | 160,162 | 143,284 |
| Cash was Disbursed to: | | | | | |
| Costs of Producing Outputs | | (145,738) | (140,513) | (156,252) | (129,781) |
| Capital Charge | | (2,283) | (2,184) | (2,283) | (2,321) |
| | (148,021) | (142,697) | (158,535) | (132,102) |
| Net Cash Flows from Operating Activities | | 11,722 | 285 | 1,627 | 11,182 |
| | | | | |
| Cash Flows from Investing Activities | | | | | |
| Cash was Provided from: | | | | | |
Sale of Property, Plant and Equipment | | 354 | 527 | 346 | 1,487 |
| Cash was Disbursed to: | | | | | |
| Purchase of Property, Plant and Equipment | | (7,293) | (6,425) | (14,947) | (8,962) |
| | | | | |
| Net Cash Flows from Investing Activities | | (6,939) | (5,898) | (14,601) | (7,475) |
| | | | | |
| Cash Flows from Financing Activities | | | | | |
| Cash was Provided from: | | | | | |
| Capital Contribution | | 2,591 | 637 | 2,591 | 0 |
| Cash was Disbursed to: | | | | | |
| Payment of Net Surplus | | (870) | 0 | (730) | (4,459) |
| | | | | |
| Net Cash Flows from Financing Activities | | 1,721 | 637 | 1,861 | (4,459) |
| Net Increase/(Decrease) in Cash Held | | 6,504 | (4,976) | (11,113) | (752) |
| Add Opening Cash | | 25,335 | 10,831 | 25,333 | 26,087 |
| | | | | |
| Closing Cash and Bank Balances | | 31,839 | 5,855 | 14,220 | 25,335 |
The above statement is to be read in conjunction with the notes to the financial statements.
Reconciliation of Net Surplus to Net Cash Flow from Operating Activities
For the year ended 30 June 2005 |
| Actual | Main | Supp. | Actual |
| | Estimates | Estimates | |
| 2004/05 | 2004/05 | 2004/05 | 2003/04 |
| $000 | $000 | $000 | $000 |
| | | | |
| Surplus From Statement of Financial Performance | 217 | (3,742) | (4,901) | 1,460 |
| | | | |
| Add/(Deduct) Non Cash Items | | | | |
| Depreciation | 5,019 | 5,282 | 5,333 | 3,863 |
| Revaluation Gain on Properties | 0 | 0 | 0 | (728) |
| Increase/(Decrease) in Employee Entitlements | (132) | 0 | 0 | (1,256) |
| Unrealised Foreign Exchange (Gain)/Loss | 0 | 0 | 0 | 0 |
| 4,887 | 5,282 | 5,333 | 1,879 |
| Add/(Deduct) Movements in Working Capital Items | | | | |
| (Increase)/Decrease in Accounts Receivable | (1,261) | 679 | 814 | (159) |
| (Increase)/Decrease in Inventories | (470) | (1,841) | 920 | 317 |
| (Increase)/Decrease in Prepayments | 30 | 0 | 0 | 102 |
| Increase/(Decrease) in Accounts Payable | 2,765 | (1,365) | (3,290) | 917 |
| Increase/(Decrease) in Revenue Received | | | | |
| in Advance | 5,111 | 0 | 0 | 3,788 |
| Increase /(Decrease) in Accrued Expenses | (134) | 1,272 | 2,750 | 2,672 |
| Increase /(Decrease) in Provisions | 551 | 0 | 0 | 891 |
| | | | |
| Movement in Working Capital | 6,592 | (1,255) | 1,194 | 8,528 |
| | | | |
| Add/(Deduct) Items Classified as Investing Activities | | | | |
| Loss/(Gain) on Sale of Property, Plant | | | | |
| and Equipment | 31 | 0 | 1 | (264) |
| (Increase)/Decrease in Accounts Payable for | | | | |
| Property, Plant and Equipment | (5) | 0 | 0 | (421) |
| | | | |
| 26 | 0 | 1 | (685) |
| Net Cash Flows From Operating Activities | 11,722 | 285 | 1,627 | 11,182 |
The above statement is to be read in conjunction with the notes to the financial statements.
Statement of Movements in Taxpayers’ Funds
For the year ended 30 June 2005 |
| Note | Actual | Main | Supp. | Actual |
| | | Estimates | Estimates | |
| | 2004/05 | 2004/05 | 2004/05 | 2003/04 |
| | $000 | $000 | $000 | $000 |
| | | | | |
| Net Surplus/(Deficit) for the year | 13a | 217 | (3,742) | (4,901) | 1,460 |
| Net transfers from Revaluation Reserve | | 0 | 0 | 0 | 140 |
| Increase/(decrease) in Revaluation Reserve | | 49 | 0 | 0 | 510 |
| Total Recognised Revenue and Expenses | | 266 | (3,742) | (4,901) | 2,110 |
| Capital Contribution | 13b | 2,591 | 637 | 2,591 | 0 |
| Provision for Payment of Surplus | 13a | (217) | 0 | 0 | (870) |
| Movement in Taxpayers' Funds for the year | | 2,640 | (3,105) | (2,310) | 1,240 |
| | | | | |
| Taxpayers’ Funds as at 1 July | | 28,542 | 23,459 | 28,542 | 27,302 |
| | | | | |
| Taxpayers’ Funds as at 30 June | | 31,182 | 20,354 | 26,232 | 28,542 |
The above statement is to be read in conjunction with the notes to the financial statements.
Statement of Commitments
As at 30 June 2005 |
| | Actual | Actual |
| | 2004/05 | 2003/04 |
| | $000 | $000 |
| | | |
| Operating Commitments | | | |
| | | |
| Non-Cancellable Accommodation Leases | | | |
| Less than one year | | 6,584 | 6,167 |
| One to two years | | 5,899 | 5,374 |
| Two to five years | | 7,211 | 10,183 |
| Over five years | | 1,184 | 1,404 |
| Total Accommodation Commitments | | 20,878 | 23,128 |
| | | |
| Other Non-Cancellable Leases | | | |
| Less than one year | | 555 | 234 |
| One to two years | | 330 | 87 |
| Two to five years | | 264 | 3 |
| Total Other Lease Commitments | | 1,149 | 324 |
| | | |
| Non-Cancellable Contracts for | | | |
| Goods and Services | | | |
| Less than one year | | 3,421 | 5,731 |
| One to two years | | 0 | 3,090 |
| Two to five years | | 0 | 13 |
| Total Goods and Services Commitments | | 3,421 | 8,834 |
| Total Commitments | | 25,448 | 32,286 |
Statement of Contingent Assets and Liabilities
As at 30 June 2005 |
| Actual | Actual |
| 2004/05 | 2003/04 |
| $000 | $000 |
| | |
| Legal Proceedings and Disputes | | |
| Personnel Issues | 0 | 20 |
| Legal Disputes | 69 | 197 |
| Total Contingent Liabilities | 69 | 217 |
Unquantified Contingent Liabilities
There are several personal grievance cases brought or pending against the Department which have not been quantified due to the nature of the issues and the uncertainty of the outcomes. While an estimate of the financial effect cannot be made, management believes the resolution of these cases will not have a materially adverse effect on the financial statements of the Department.
There were no Contingent Assets for the year ended 30 June 2005 or the previous financial year.
Statement of Unappropriated Expenditure
For the year ended 30 June 2005
The Statement of Unappropriated Expenditure details the amount of expenditure incurred above appropriation.
There was no departmental unappropriated expenditure for the year ended 30 June 2005 or the previous financial year.
Memorandum Accounts
For the year ended 30 June 2005
Memorandum accounts are notional accounts to record the accumulated balance of surpluses and deficits for outputs funded by fees charged to third parties. They are intended to provide a long-run perspective to the pricing of outputs.
| Closing | Movement | Closing |
| Balance | During | Balance |
| 30/06/2004 | 2004/05 | 30/06/2005 |
| $000 | $000 | $000 |
| | | |
| New Zealand Gazette | 216 | (163) | 53 |
| Use of facilities and access to Lake Taupo by boat users | 25 | 7 | 32 |
| Passport products | 7,404 | (3,843) | 3,561 |
| Citizenship products | (4,603) | 695 | (3,908) |
| Marriage products | 216 | 193 | 409 |
| Issue of Birth, Death and Marriage certifications and other products | (291) | 974 | 683 |
| Administration of non-casino gaming | (567) | (661) | (1,228) |
This statement is to be read in conjunction with the Statement of Accounting Policies and notes to the financial statements..
The memorandum accounts were established on 30 June 2002.
Action Taken to Address Surpluses and Deficits
New Zealand Gazette
The cost of publishing and distributing the New Zealand Gazette is recovered through third party fees. The surplus generated in any year is to be offset against costs in future years. Fees are reviewed regularly.
Use of facilities and access to Lake Taupo by boat users
The Department of Internal Affairs manages marina berths, jetties and boat ramps located about Lake Taupo. Fees are charged to third parties who use marina berths and boat ramps. Fee income is applied to recover the maintenance and administration cost of these facilities. Operating surpluses in any year will be applied in the subsequent financial year to offset maintenance that may have been deferred due to unfavourable climatic or lake conditions.
Passport Products
The purpose of this account is to support a strategy to stabilise fees based on full cost recovery over a 4 to 5 year planning horizon. This strategy supports the introduction of new technologies including the replacement of the ageing passport system within that timeframe.
The current fees schedule was approved with effect from 1 September 2003. The accumulated surplus is expected to continue to reduce in 2005/06 as the set-up costs of new systems are incurred.
Citizenship Products
The opening deficit in this account reflects the current level of citizenship fees that are not based on full cost recovery. The purpose of this account is to support a strategy to stabilise fees based on full cost recovery over a 4 to 5 year planning horizon.
The current fees schedule was approved with effect from 1 September 2003 to recover full costs. The trend of a reducing accumulated deficit is expected to continue.
Marriage Products
The purpose of this account is to support a strategy to stabilise fees based on full cost recovery over a 4 to 5 year planning horizon.
The current fees schedule was approved with effect from 1 September 2003 to recover full costs.
Births, Deaths and Marriages Certificates, and Other Products
The purpose of this account is to support a strategy to stabilise fees based on full cost recovery over a 4 to 5 year planning horizon. This strategy includes the introduction of new technologies that allow greater access by applicants through the internet.
The current fees schedule was approved with effect from 1 September 2003 to recover full costs.
Administration of Non-Casino Gaming
Fees established to recover the cost of administration and regulation of non-casino gaming are reflected in specific licence fees for differing types of gaming activity and the registration of gaming machines. The accumulated deficit is expected to reduce to zero over time.
The current fees schedule was approved with effect from 1 July 2004.
Statement of Departmental Appropriations and Expenditure
For the year ended 30 June 2005 |
| (Figures are GST inclusive) | Note | Actual | Main | Supp. | Actual |
| | | Estimates | Estimates | |
| | 2004/05 | 2004/05 | 2004/05 | 2003/04 |
| | $000 | $000 | $000 | $000 |
Appropriations for Classes of Outputs
to be supplied by the Department | | | | | |
| Vote Internal Affairs | 17a | | | | |
| D1 | Policy Advice- Internal Affairs | 4,108 | 3,911 | 4,653 | 4,845 |
| D2 | Information and Advisory Services | 3,798 | 3,038 | 3,936 | 2,653 |
| D3 | Gaming and Censorship Regulatory Services | 18,372 | 17,202 | 18,376 | 15,073 |
| D4 | Identity Services | 59,976 | 54,030 | 64,564 | 56,341 |
| D5 | Services relating to Ethnic Affairs | 2,777 | 2,606 | 2,781 | 2,093 |
| D6 | Weathertight Homes Resolution Service | 17,285 | 15,315 | 18,448 | 10,968 |
| D7 | Contestable Services | 1,712 | 936 | 1,684 | 1,355 |
| Vote Emergency Management | 17b | | | | |
| D1 | Policy Advice - Emergency Management | 1,225 | 748 | 1,228 | 781 |
| D2 | Support Services, Information and Education | 3,557 | 3,877 | 3,563 | 3,842 |
| D3 | Management of National Emergency Readiness, Response and Recovery | 2,004 | 1,683 | 2,016 | 1,598 |
| Vote Local Government | 17c | | | | |
| D1 | Policy Advice - Local Government | 4,627 | 5,042 | 5,173 | 3,577 |
| D2 | Information, Support and Regulatory Services - Local Government | 4,565 | 4,472 | 5,479 | 3,117 |
| Vote Ministerial Services | 17d | | | | |
| D1 | Support Services to Ministers | 24,607 | 24,870 | 24,910 | 23,096 |
| D2 | Visits and Official Events Co-ordination | 3,253 | 2,386 | 3,165 | 2,688 |
| D3 | VIP Transport | 6,368 | 6,093 | 6,387 | 6,357 |
| Vote Racing | 17c | | | | |
| D1 | Policy Advice – Racing | 212 | 216 | 217 | 200 |
| Vote Community and Voluntary Sector | 17e | | | | |
| D1 | Policy Advice – Community | 1,273 | 1,259 | 1,323 | 765 |
| D2 | Administration of Grants | 11,185 | 11,076 | 11,292 | 11,344 |
| D3 | Community Advisory Services | 4,916 | 5,085 | 5,098 | 4,961 |
| Total Appropriations for Classes of Outputs to be Supplied by the Department | 19 | 175,820 | 163,845 | 184,293 | 155,654 |
| | | | | |
| Total Department Appropriations | | 175,820 | 163,845 | 184,293 | 155,654 |
Vote Internal Affairs – D7 Contestable Services
Expenditure above budget is permitted for this Mode B output class under the Public Finance Act 1989.
Vote Ministerial Services – D2 Visits and Official Events Co-ordination
Expenditure above budget was addressed through a fiscally neutral transfer which was approved after Supplementary Estimates. Details of this follow.
| Fiscally neutral transfers under the Public Finance Act 1989 |
| | Actual | Supp. | Transfers | Final |
| | | Estimates | | Voted |
| | 2004/05 | 2004/05 | 2004/05 | 2004/05 |
| | $000 | $000 | $000 | $000 |
| Vote Ministerial Services | | | | | |
| D1 | Support Services to Ministers | 24,607 | 24,910 | (119) | 24,791 |
| D2 | Visits and Official Events Co-ordination | 3,253 | 3,165 | 119 | 3,284 |
During the 2004/05 year there were a number of unanticipated guests of government visits. The programme was reviewed in April 2005 and an additional $0.779m was approved in the Supplementary Estimates. This additional funding did not fully meet expenditure requirements. The Minister Responsible for Ministerial Services approved the transfer of funding from Output Class: Support Services to Ministers to Output Class: Visits and Official Events Co-ordination under the Public Finance Act 1989.
