Summary of Consolidated Account Appropriations and Income Estimates For the year ended 30 June 2015

29 Summary of Consolidated Account Appropriations and Income Estimates For the year ended 30 June 2015

2015
estimate
$000 / 2015
actual
$000 / Variance
$000 / 2015 actual
$000 / 2014
actual
$000 / Variance
$000
CONTROLLED TRANSACTIONS
Delivery of services
Item 113 net amount appropriated to deliver services / 173,920 / 176,401 / 2,481 / 176,401 / 274,185 / (97,784)
Amount authorised by other statutes: Salaries and Allowances Act 1975 / 1,625 / 1,625 / - / 1,625 / 1,625 / -
Total appropriations provided to deliver services / 175,545 / 178,026 / 2,481 / 178,026 / 275,810 / (97,784)
Capital
Item 165 capital appropriations / 41,995 / 15,353 / (26,642) / 15,353 / 22,269 / (6,916)
Total capital appropriations provided to deliver services / 41,995 / 15,353 / (26,642) / 15,353 / 22,269 / (6,916)
ADMINISTERED TRANSACTIONS
Community service obligation payments
Item 114 amount provided for Administered Grants, Subsidies and Other Transfer Payments / 182,753 / 148,030 / (34,723) / 148,030 / 257,352 / (109,322)
Amount authorised by other statutes: First Home Owner Grant Act 2000 / 91,975 / 115,904 / 23,919 / 115,904 / 114,220 / 1,684
Total administered transactions / 274,728 / 263,934 / (10,794) / 263,934 / 371,572 / (107,638)
GRAND TOTAL / 492,268 / 457,313 / (34,955) / 457,313 / 669,651 / (212,338)
Details of expenses by service
Revenue assessment and collection, and grants and subsidies administration / 57,202 / 56,418 / (784) / 56,418 / 54,097 / 2,321
Development and management of common use contract arrangements, State Fleet leasing and disposal, and providing facilitation service for agency specific contracts / 127,268 / 107,150 / (20,118) / 107,150 / 106,868 / 282
Project management, decommissioning of the whole- of-government shared Corporate Services reform / - / - / - / - / 88,124 / (88,124)
Corporate Services to the Department of Treasury / 6,788 / 7,265 / 477 / 7,265 / 11,357 / (4,092)
Leads the planning, delivery, management and maintenance of government buildings, projects and office accommodation / 1,216,638 / 1,194,643 / (21,995) / 1,194,643 / 1,232,059 / (37,416)
Development and implementation of energy policy and economic reform; assessment of proposed policy changes and the impact on regulatory functions / 27,500 / 21,159 / (6,341) / 21,159 / 23,023 / (1,864)
Total details of expenses by service / 1,435,396 / 1,386,636 / (48,761) / 1,386,636 / 1,515,528 / (128,893)
Less total income / 1,247,353 / 1,159,034 / (88,319) / 1,159,034 / 1,248,824 / (89,790)
Net cost of services / 188,043 / 226,180 / 38,137 / 226,180 / 263,505 / (37,325)
Adjustments / (12,498) / (48,154) / (35,656) / (48,154) / 12,305 / (60,459)
Total appropriations provided to deliver services / 175,545 / 178,026 / 2,481 / 178,026 / 275,810 / (97,784)
Details of capital expenditure
Purchase of non-current physical assets / 167,686 / 103,042 / (64,644) / 103,042 / 99,301 / 3,741
Repayment of borrowings / 78,038 / 28,857 / (49,181) / 28,857 / 19,815 / 9,042
Adjustments for other funding sources / (203,729) / (116,546) / 87,813 / (116,546) / (96,847) / (19,699)
Capital appropriations / 41,995 / 15,353 / (26,642) / 15,353 / 22,269 / (6,916)
DETAILS OF ADMINISTERED INCOME ESTIMATES
Taxation
Insurance Duty / 638,100 / 603,788 / (34,312) / 603,788 / 579,780 / 24,008
Land Tax / 752,637 / 741,642 / (10,995) / 741,642 / 659,163 / 82,479
Metropolitan Region Improvement Tax / 92,600 / 92,811 / 211 / 92,811 / 87,551 / 5,260
Payroll Tax / 3,819,846 / 3,592,020 / (227,826) / 3,592,020 / 3,558,915 / 33,105
Racing and Wagering Western Australia Tax / 43,678 / 42,409 / (1,269) / 42,409 / 42,411 / (2)
Transfer Duty / 1,823,100 / 1,598,411 / (224,689) / 1,598,411 / 1,776,242 / (177,831)
Landholder Duty / 122,600 / 100,794 / (21,806) / 100,794 / 192,718 / (91,924)
Vehicle Licence Duty / 442,300 / 362,952 / (79,348) / 362,952 / 384,721 / (21,769)
Other duties / 5 / 5 / - / 5 / 17 / (12)
Commonwealth Mirror Taxes / 48,310 / 44,450 / (3,860) / 44,450 / 43,199 / 1,251
Total taxation / 7,783,176 / 7,179,280 / (603,896) / 7,179,280 / 7,324,717 / (145,437)
Other revenue
Office lease rental revenue Other income / 41,602 / 41,768 / 166 / 41,768 / 39,988 / 1,780
Other revenue / 52,950 / 63,230 / 10,280 / 63,230 / 54,912 / 8,318
Total other revenue / 94,552 / 104,998 / 10,446 / 104,998 / 94,900 / 10,098
Appropriations
First Home Owner Grant Act 2000 / 91,975 / 115,904 / 23,929 / 115,904 / 114,220 / 1,684
Administered grants and transfer payments / 182,753 / 148,030 / (34,723) / 148,030 / 257,352 / (109,322)
274,728 / 263,934 / (10,794) / 263,934 / 371,572 / (107,638)
TOTAL INCOME ESTIMATES / 8,152,456 / 7,548,231 / (604,243) / 7,548,213 / 7,791,189 / (242,976)

Adjustments comprise movements in cash balances and other accrual items such as receivables, payables and superannuation.

Notes 43 ‘Explanatory statement’ and Note 45 ‘Explanatory statement for Administered Items’ provide details of any significant variations between estimates and actual results for 2015 and between the actual results for 2015 and 2014.