DEPARTMENT OF EDUCATION, YOUTH and family SERVICES

Objectives

The Department works in partnership with the community to provide school education, training, care and protection services to children and young people, and family and community support to meet the needs of the people of Canberra.

Departmental services include the provision of government school education; registration of non government schools; coordination and purchase of vocational education and training; registration of child care providers and provision of preschool education; appropriate care and protection strategies for children; youth justice services; and family support activities.

Through these services the Department aims to improve learning outcomes for all students and trainees, care and protect children and young people, promote young peoples’ participation in a range of community activities and supporting families.

2003-04 Highlights

Strategic and operational issues to be pursued in 200304 include:

  • enhancing student welfare and counselling support in schools for students at risk;
  • reviewing the current curriculum provisions and developing an integrated curriculum renewal program for ACT preschool to year 10;
  • supporting better educational outcomes by progressively reducing government school class sizes in kindergarten to year 3 by the end of 2004;
  • supporting government and nongovernment schools by the introduction of a career education support service;
  • increasing support to nongovernment schools through grants for recognition of the early years of schooling;
  • improving participation, retention and outcomes for Indigenous students and those at risk;
  • increasing support to preschools through additional grants for recognition of costs currently met by Parent Associations;
  • addressing recommendations of the Connor’s inquiry into ACT Education; and
  • strengthening the statutory response to children and young people at risk of abuse and neglect.

Budgeted Financial Results

Section 31 of the Financial Management Act 1996 (FMA) advises that Chief Executives are responsible for achievement of financial results. For the purpose of Section 31 of the FMA, key budgeted results are specified in the Budget Papers to improve accountability. An outcome of the increased accountability will be the requirement for Chief Executives to explain material variances from specified budgeted results.

In accordance with Section 31 of the FMA, following are the key budgeted results for the Department of Education, Youth and Family Services in 2003-04:

  • Operating Result after Extraordinary Activities ($24.216m deficit) – the Department’s budget is determined on the basis that all expenditure is met from annual revenue, with the exception of depreciation. To the extent that this cost is not met by revenue the department continues to have an operating loss.
  • Current Ratio1 (1.2 to 1) – the current ratio is an indication of the ability to fund short term liabilities from short-term assets. While a generally accepted minimum of 1 to 1 is desired, a ratio of 1.2 to 1 is reasonable given the nature of the department’s operations.
  • Total Assets ($682.887m) – the Department’s total asset position is generally maintained at this level. The effect of depreciation on the asset base is offset by the annual capital works program funded by way of capital injection. In 2003-04, capital injection of $40.5m is provided to carry out capital works and other capital initiatives.
  • Total Liabilities ($63.083m) - the majority of the Department’s liabilities relate to employee provisions. Employee provision levels are determined by the size and length of service of the workforce. The Department has a mature workforce, with levels of emerging costs currently running in line with accruing employee provisions. The level of liabilities in 2003-04 is lower compared with the previous year due to the extra pay in 200304, which results in a nil amount being reflected in the salary and wages provision in this year. The total employee provisions are marginally increasing over the forward years.

1Total current assets / Total current liabilities

Department of Education, Youth and Family Services
Statement of Financial Performance
2002-03 / 2002-03 / 2003-04 / 2004-05 / 2005-06 / 2006-07
Budget / Est.Outcome / Budget / Var / Estimate / Estimate / Estimate
$'000 / $'000 / $'000 / % / $'000 / $'000 / $'000
Revenue
399 132 / Government Payment for Outputs / 402 391 / 422 138 / 5 / 433 770 / 443 662 / 453 414
5 463 / User Charges - Non ACT Government / 6 230 / 6 291 / 1 / 6 353 / 6 417 / 6 482
430 / User Charges - ACT Government / 335 / 113 / -66 / 116 / 118 / 121
2 306 / Grants from the Commonwealth / 2 306 / 2 442 / 6 / 2 491 / 2 494 / 2 556
1 050 / Interest / 1 300 / 1 050 / -19 / 1 050 / 1 050 / 1 050
15 186 / Other Revenue / 16 874 / 16 624 / -1 / 16 624 / 16 624 / 16 624
300 / Resources Received free of charge / 300 / 300 / - / 300 / 300 / 300
423 867 / Total Ordinary Revenue / 429 736 / 448 958 / 4 / 460 704 / 470 665 / 480 547
Expenses
226 567 / Employee Expenses / 229 970 / 243 448 / 6 / 250 771 / 256 065 / 261 474
37 254 / Superannuation Expenses / 37 249 / 38 286 / 3 / 38 433 / 38 608 / 38 766
37 160 / Supplies and Services / 37 723 / 39 317 / 4 / 40 481 / 41 795 / 42 891
24 749 / Depreciation and Amortisation / 24 637 / 25 105 / 2 / 26 127 / 26 695 / 26 702
322 / Borrowing Costs / 322 / 291 / -10 / 130 / 322 / 322
76 608 / Grants and Purchased Services / 77 801 / 80 533 / 4 / 82 047 / 84 052 / 86 219
44 765 / Other Expenses / 46 483 / 45 709 / -2 / 46 826 / 47 808 / 48 860
447 425 / Total Ordinary Expenses / 454 185 / 472 689 / 4 / 484 815 / 495 345 / 505 234
-23 558 / Operating Result From Ordinary Activities / -24 449 / -23 731 / 3 / -24 111 / -24 680 / -24 687
0 / Extraordinary Revenue / 7 812 / 0 / -100 / 0 / 0 / 0
0 / Extraordinary Expense / 6 057 / 485 / -92 / 0 / 0 / 0
-23 558 / Operating Result / -22 694 / -24 216 / -7 / -24 111 / -24 680 / -24 687
1 / Increase/(Decrease) in asset revaluation reserve / 1 / 0 / -100 / 0 / 0 / 0
1 / Change In Equity Other Than Those Resulting From Transactions With Owners As Owners / 1 / 0 / -100 / 0 / 0 / 0
626 840 / Total Equity From Start of Period / 633 144 / 593 520 / -6 / 619 804 / 616 003 / 591 548
22 434 / Capital Injections / 14 189 / 50 500 / 256 / 20 310 / 225 / 225
-29 836 / Inc/Dec in Net Assets from Admin Restructure / -31 120 / 0 / 100 / 0 / 0 / 0
595 881 / Total Equity At The End of Period / 593 520 / 619 804 / 4 / 616 003 / 591 548 / 567 086
Department of Education, Youth and Family Services
Statement of Financial Position
Budget / Est.Outcome / Planned / Planned / Planned / Planned
as at 30/6/03 / as at 30/6/03 / as at 30/6/04 / Var / as at 30/6/05 / as at 30/6/06 / as at 30/6/07
$'000 / $'000 / $'000 / % / $'000 / $'000 / $'000
Current Assets
16 064 / Cash / 17 500 / 17 780 / 2 / 17 831 / 18 078 / 18 325
2 445 / Receivables / 5 372 / 2 779 / -48 / 2 779 / 2 779 / 2 779
3 900 / Investments / 9 750 / 10 785 / 11 / 10 785 / 10 785 / 10 785
1 532 / Other / 1 056 / 1 056 / - / 1 056 / 1 056 / 1 056
23 941 / Total Current Assets / 33 678 / 32 400 / -4 / 32 451 / 32 698 / 32 945
Non Current Assets
1 700 / Investments / 1 700 / 1 700 / - / 1 700 / 1 700 / 1 700
637 991 / Property, Plant and Equipment / 625 793 / 631 717 / 1 / 644 186 / 625 316 / 606 439
5 092 / Capital Works in Progress / 4 275 / 17 070 / 299 / 0 / 0 / 0
644 783 / Total Non Current Assets / 631 768 / 650 487 / 3 / 645 886 / 627 016 / 608 139
668 724 / TOTAL ASSETS / 665 446 / 682 887 / 3 / 678 337 / 659 714 / 641 084
Current Liabilities
4 199 / Payables / 3 500 / 3 500 / - / 3 500 / 3 500 / 3 500
2 315 / Finance Leases / 2 395 / 2 395 / - / 133 / 2 361 / 4 589
24 085 / Employee Benefits / 24 899 / 17 850 / -28 / 19 394 / 20 944 / 22 494
2 515 / Other / 2 455 / 2 455 / - / 2 455 / 2 455 / 2 455
33 114 / Total Current Liabilities / 33 249 / 26 200 / -21 / 25 482 / 29 260 / 33 038
Non Current Liabilities
2 143 / Finance Leases / 2 256 / 144 / -94 / 134 / 2 209 / 4 284
37 586 / Employee Benefits / 36 421 / 36 739 / 1 / 36 718 / 36 697 / 36 676
39 729 / Total Non Current Liabilities / 38 677 / 36 883 / -5 / 36 852 / 38 906 / 40 960
72 843 / TOTAL LIABILITIES / 71 926 / 63 083 / -12 / 62 334 / 68 166 / 73 998
595 881 / NET ASSETS / 593 520 / 619 804 / 4 / 616 003 / 591 548 / 567 086
REPRESENTED BY FUNDS EMPLOYED
422 892 / Accumulated Funds / 425 659 / 451 943 / 6 / 448 142 / 423 687 / 399 225
172 989 / Reserves / 167 861 / 167 861 / - / 167 861 / 167 861 / 167 861
595 881 / TOTAL FUNDS EMPLOYED / 593 520 / 619 804 / 4 / 616 003 / 591 548 / 567 086
Department of Education, Youth and Family Services
Statement of Cashflows
2002-03 / 2002-03 / 2003-04 / 2004-05 / 2005-06 / 2006-07
Budget / Est.Outcome / Budget / Var / Estimate / Estimate / Estimate
$'000 / $'000 / $'000 / % / $'000 / $'000 / $'000
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts
399 132 / Cash from Government for Outputs / 402 391 / 422 138 / 5 / 433 770 / 443 662 / 453 414
5 893 / User Charges / 6 665 / 6 504 / -2 / 6 569 / 6 635 / 6 703
1 050 / Interest Received / 1 300 / 1 050 / -19 / 1 050 / 1 050 / 1 050
2 306 / Grants Received from the Commonwealth / 2 306 / 2 442 / 6 / 2 491 / 2 494 / 2 556
25 786 / Other Revenue / 31 211 / 33 741 / 8 / 32 009 / 30 357 / 30 700
0 / Extraordinary Receipts / 5 219 / 2 593 / -50 / 0 / 0 / 0
434 167 / Operating Receipts / 449 092 / 468 468 / 4 / 475 889 / 484 198 / 494 423
Payments
262 255 / Related to Employees / 264 651 / 288 465 / 9 / 287 681 / 293 144 / 298 711
36 889 / Related to Supplies and Services / 41 103 / 39 018 / -5 / 40 182 / 41 496 / 42 592
322 / Borrowing Costs / 322 / 291 / -10 / 130 / 322 / 322
76 608 / Grants and Purchased Services / 77 801 / 80 533 / 4 / 82 047 / 84 052 / 86 219
55 365 / Other / 60 920 / 62 926 / 3 / 62 311 / 61 641 / 63 036
0 / Extraordinary Payments / 4 944 / 485 / -90 / 0 / 0 / 0
431 439 / Operating Payments / 449 741 / 471 718 / 5 / 472 351 / 480 655 / 490 880
2 728 / NET CASH INFLOW/(OUTFLOW) FROM OPERATING ACTIVITIES / -649 / -3 250 / -401 / 3 538 / 3 543 / 3 543
CASH FLOWS FROM INVESTING ACTIVITIES
Payments
23 649 / Purchase of Property, Plant and Equipment / 17 679 / 43 823 / 148 / 21 525 / 1 440 / 1 440
23 649 / Investing Payments / 17 679 / 43 823 / 148 / 21 525 / 1 440 / 1 440
-23 649 / NET CASH INFLOW/(OUTFLOW) FROM INVESTING ACTIVITIES / -17 679 / -43 823 / -148 / -21 525 / -1 440 / -1 440
CASH FLOWS FROM FINANCING ACTIVITIES
Receipts
22 434 / Capital Injection from Government / 14 189 / 50 500 / 256 / 20 310 / 225 / 225
22 434 / Financing Receipts / 14 189 / 50 500 / 256 / 20 310 / 225 / 225
Payments
2 081 / Repayment of Finance Lease / 2 081 / 2 112 / 1 / 2 272 / 2 081 / 2 081
176 / Payments of Transferred Cash Balances / 1 460 / 0 / -100 / 0 / 0 / 0
2 257 / Financing Payments / 3 541 / 2 112 / -40 / 2 272 / 2 081 / 2 081
20 177 / NET CASH INFLOW/(OUTFLOW) FROM FINANCING ACTIVITIES / 10 648 / 48 388 / 354 / 18 038 / -1 856 / -1 856
-744 / NET INCREASE/(DECREASE) IN CASH HELD / -7 680 / 1 315 / 117 / 51 / 247 / 247
22 408 / CASH AT BEGINNING OF REPORTING PERIOD / 36 630 / 28 950 / -21 / 30 265 / 30 316 / 30 563
21 664 / CASH AT THE END OF THE REPORTING PERIOD / 28 950 / 30 265 / 5 / 30 316 / 30 563 / 30 810

Notes to the Budget Statements

Significant variations are as follows:

Statement of Financial Performance
  • government payment for outputs: the increase of $3.259m in the 2002-03 estimated outcome from the original budget mainly relates to:

wage increases for non teaching staff ($3.340m) of which $0.747m relates to the Canberra Institute of Technology (CIT);

increase in Commonwealth grants ($0.689m); offset by

reduction in funding for superannuation ($0.800m) of which $0.3m relates to the Canberra Institute of Technology (CIT).

The increase of $19.747m in the 200304 Budget from the 200203 estimated outcome mainly relates to the:

total indexation of $7.950m of which $6.334m relates to government schooling;

the current teachers’ wages increases of $3.470m of which $0.630m relates to the Canberra Institute of Technology (CIT);

wage increases for non teaching staff ($3.771m) of which $0.679m relates to the Canberra Institute of Technology (CIT);

increases relating to previous years initiatives ($2.632m) of which the major funding relates to reduction in class sizes for primary schools;

increase in Commonwealth grants ($0.181m);

funding for insurance premium increases ($0.470m) of which $0.094m relates to CIT;

funding to cover increased cost of the InTACT service level agreement ($0.409m);

transfer of SACS Award funding from the Department of Disability, Housing and Community Services ($0.140m);

new initiatives for 200304:

  • curriculum renewal project ($0.538m);
  • strengthening statutory response to children and young people at risk of abuse and neglect ($0.500m);
  • career education support service ($0.384m);
  • RecLink program for at risk youth ($0.231m);
  • counselling and welfare in ACT Government schools ($0.215m);
  • school excellence initiative ($0.150m);
  • additional funding for preschools ($0.125m);
  • schools equity fund ($0.075m); and
  • SACS Award ($0.360m);

offset by:

impact of declining student enrolments in government schools ($1.047m), departmental savings other than schooling activities ($0.173m), and reduction in CIT’s funding for superannuation ($0.550m);

  • user charges - non ACT Government: the increase of $0.767m in the 200203 estimated outcome from the original budget is primarily due to increase in revenue relating to the Active Leisure Centre;
  • user charges – ACT Government: the decrease of $0.095m in the 200203 estimated outcome from the original budget relates to the decrease in revenue for specific projects;
  • interest: the increase of $0.250m in the 200203 estimated outcome from the original budget is primarily due to the anticipated increase in centrally held investments. Interest earnings are not anticipated to maintain this level in the 200304 Budget and across the forward estimates;
  • other revenue: the increase of $1.688m in the 200203 estimated outcome from the original budget is mainly due to the anticipated increase in schools transitory revenue ($1.438m). The decrease of $0.250m in the 2003-04 Budget from the 2002-03 estimated outcome relates to one-off recognition of an asset in 2002-03;
  • employee expenses: the increase of $3.403m in the 200203 estimated outcome from the original budget is primarily due to the wages increases for non teaching staff ($3.101m) and increased Active Leisure Centre activity ($0.437m) offset by decrease in Commonwealth grants ($0.078m). The increase of $13.478m in the 200304 Budget from the 200203 estimated outcome mainly relates to:

wage increases of $9.842m resulting in part from the enterprise bargaining agreement signed for teachers’ in 2000-01 and for non-teaching staff in 2002-03;

previous years’ initiatives ($4.380m) mainly relating to the reduction in class sizes initiative ($3.349m);

new initiatives of $1.192m of which the main costs relate to strengthening statutory response to children and young people at risk of abuse and neglect ($0.403m), curriculum renewal project ($0.399m), counselling and welfare services in ACT schools ($0.189m) and career education support services ($0.128m); offset by

the impact of adjustment to student enrolments in government schools ($0.839m);

  • superannuation expenses: the increase of $1.037m in the 200304 Budget from the 200203 estimated outcome is due to the reasons outlined above in employee expenses;
  • supplies and services: the increase of $0.563m in the 200203 estimated outcome from the original budget mainly relates to anticipated increase in costs relating to the Active Leisure Centre ($0.330m). The increase of $1.594m in the 200304 Budget from the 200203 estimated outcome is mainly due to:

indexation of $1.018m;

increase in insurance premiums ($0.376m);

increased cost of the InTACT service level agreement ($0.409m);

new initiatives of $0.436m of which the major cost relates to career education support services ($0.238m) and curriculum renewal project ($0.087m); offset by the:

decrease in previous years’ initiatives ($0.289m) mainly relating to the inquiry into education funding ($0.150m) and review into counselling services ($0.100m);

  • depreciation and amortisation: the decrease of $0.112m in the 200203 estimated outcome from the original budget is mainly due to deferral of capital works projects to 2003-04. The increase of $0.468m in the 200304 Budget from the 200203 estimated outcome is mainly due to:

capital additions from previous years capital works program ($0.538m); offset by:

decrease in depreciation as a result of assets destroyed in bushfires ($0.070m);

  • grants and purchased services: the increase of $1.193m in the 200203 estimated outcome from the original budget is mainly due to the revised Commonwealth grants for vocational education and training ($0.746m) and wage increases for CIT ($0.747m) offset by reduction in superannuation for CIT ($0.3m). The increase of $2.732m in the 200304 Budget from the 200203 estimated outcome is mainly due to:

indexation of $1.257m for grants;

teachers’ wage increases for CIT of $0.630m;

wage increases relating to CIT non teaching staff ($0.679m);

new initiatives of $0.485m mainly relates to additional funding to community organisations to meet SAC Award increases ($0.360m) and increases to preschools grants ($0.125m);

increase in Commonwealth grants ($0.248m) primarily relates to vocational education and training; and

transfer of SACS Award funding from the Department of Disability, Housing and Community Services ($0.140m);

offset by:

reduction in superannuation funding for Canberra Institute of Technology ($0.554m);

decrease in previous years initiatives ($0.132m); and

2002-03 Budget various savings flow on effects ($0.165m);

  • other expenses: the increase of $1.718m in the 200203 estimated outcome from the original budget is due to higher levels of schools expenditure ($1.438m) and the transfer of the Narrabundah preschool and the Waves Centre boat shed facility to the Department of Urban Services ($0.250m). The decrease of $0.774m in the 2003-04 Budget from the 2002-03 estimated outcome relates to anticipated levels of schools expenditure in 200304 and removal of the one-off transfer of asset to the Department of Urban Services ($0.250m) offset by indexation ($0.810m) and schools equity funds ($0.075m);
  • extraordinary revenue: the increase of $7.812m in the 200203 estimated outcome from the original budget mainly relates to the supplementary appropriation ($2.680m) and Treasurer’s Advance ($1.725m) associated with the January 2003 bushfire specifically for the payment of financial assistance grants, set-up and running costs for the evacuation and recovery centres, cleaning, accommodation and provision of services by charitable organisations and interstate departments. The remaining $3.407m relates to the proceeds from the ACT Insurance Authority for the replacement of the Birrigai Outdoor School, cleaning and repairs and maintenance costs;
  • extraordinary expenses: the increase of $6.057m in the 200203 estimated outcome from the original budget mainly relates to the January 2003 bushfire, specifically for the payment of financial assistance grants, set-up and running costs for the evacuation and recovery centres, cleaning, accommodation, provision of services by charitable organisations and interstate departments and writeoff of assets destroyed in the bushfire;
  • capital injection:

the decrease of $8.245m in the 200203 estimated outcome from the original budget is due to capital works projects deferred to 200304 of which $2.155m relates to the child care infrastructure, relocation of the O’Connell centre ($1.758m), Gungahlin primary school ($1.092m), lower class size ($1.6m), transportable classrooms ($0.790m), older schools refurbishment ($0.500m), science upgrade ($0.250m) and safety facilities ($0.100m); and

the increase of $36.311m in the 200304 Budget from the 2002-03 estimated outcome mainly relates to increase of new capital works and works in progress ($18.166m), deferred capital works from 200203 ($7.955m) and provision of capital injection for the additional pay in 200304 ($10.0m) offset by decrease in funding for schools IT capacity upgrade initiative ($0.1m); and

  • net increase/decrease from administrative restructure: the net decrease of $1.284m in the 200203 estimated outcome from the original budget is due to the transfer of cash balances to Department of Disability, Housing and Community Services.
Statement of Financial Position
  • current assets: the decrease of $1.278m in the 2003-04 Budget from the 200203 estimated outcome mainly relates to a decrease in receivables due to the recognition of one-off insurance proceeds from ACT Insurance Authority in relation to the January 2003 bushfire;
  • non current assets: the increase of $18.719m in the 2003-04 Budget from the 200203 estimated outcome is mainly as a result of 200304 capital works program and works in progress ($43.824m) offset by depreciation ($25.105m); and
  • total liabilities: The decrease of $8.843m in the 2003-04 Budget from the 200203 estimated outcome primarily relates to reduction in salary and wages accruals ($7.880m) and reduced finance leases ($2.112m) offset by increases in other employee provisions ($1.149m).

Department of Education, Youth and Family Services
Statement of Revenues and Expenses on Behalf of the Territory
2002-03 / 2002-03 / 2003-04 / 2004-05 / 2005-06 / 2006-07
Budget / Est.Outcome / Budget / Var / Estimate / Estimate / Estimate
$'000 / $'000 / $'000 / % / $'000 / $'000 / $'000
Revenue
110 024 / Payment for Expenses on behalf of Territory / 110 642 / 118 509 / 7 / 124 889 / 131 809 / 135 033
140 / Taxes Fees and Fines / 280 / 288 / 3 / 295 / 302 / 314
131 344 / Grants from the Commonwealth / 131 796 / 138 285 / 5 / 145 069 / 152 313 / 155 863
241 508 / Total Ordinary Revenue / 242 718 / 257 082 / 6 / 270 253 / 284 424 / 291 210
Expenses
110 023 / Grants and Purchased Services / 110 641 / 118 508 / 7 / 124 888 / 131 808 / 135 032
131 485 / Transfer Expenses / 132 077 / 138 574 / 5 / 145 365 / 152 616 / 156 178
241 508 / Total Ordinary Expenses / 242 718 / 257 082 / 6 / 270 253 / 284 424 / 291 210
0 / Operating Result / 0 / 0 / - / 0 / 0 / 0
0 / Total Equity From Start of Period / 0 / 0 / - / 0 / 0 / 0
0 / Inc/Dec in Net Assets from Admin Restructure / 0 / 0 / - / 0 / 0 / 0
0 / Total Equity At The End of Period / 0 / 0 / - / 0 / 0 / 0
Department of Education, Youth and Family Services
Statement of Assets and Liabilities on Behalf of the Territory
Budget / Est.Outcome / Planned / Planned / Planned / Planned
as at 30/6/03 / as at 30/6/03 / as at 30/6/04 / Var / as at 30/6/05 / as at 30/6/06 / as at 30/6/07
$'000 / $'000 / $'000 / % / $'000 / $'000 / $'000
Current Assets
201 / Receivables / 251 / 251 / - / 251 / 199 / 144
201 / Total Current Assets / 251 / 251 / - / 251 / 199 / 144
Non Current Assets
269 / Receivables / 269 / 162 / -40 / 55 / 0 / 0
269 / Total Non Current Assets / 269 / 162 / -40 / 55 / 0 / 0
470 / TOTAL ASSETS / 520 / 413 / -21 / 306 / 199 / 144
Current Liabilities
94 / Payables / 144 / 144 / - / 144 / 144 / 144
107 / Interest Bearing Liabilities / 107 / 107 / - / 107 / 55 / 0
201 / Total Current Liabilities / 251 / 251 / - / 251 / 199 / 144
Non Current Liabilities
269 / Interest Bearing Liabilities / 269 / 162 / -40 / 55 / 0 / 0
269 / Total Non Current Liabilities / 269 / 162 / -40 / 55 / 0 / 0
470 / TOTAL LIABILITIES / 520 / 413 / -21 / 306 / 199 / 144
0 / NET ASSETS / 0 / 0 / - / 0 / 0 / 0
REPRESENTED BY FUNDS EMPLOYED
0 / Accumulated Funds / 0 / 0 / - / 0 / 0 / 0
0 / TOTAL FUNDS EMPLOYED / 0 / 0 / - / 0 / 0 / 0
Department of Education, Youth and Family Services
Budgeted Statement of Cashflows on Behalf of the Territory
2002-03 / 2002-03 / 2003-04 / 2004-05 / 2005-06 / 2006-07
Budget / Est.Outcome / Budget / Var / Estimate / Estimate / Estimate
$'000 / $'000 / $'000 / % / $'000 / $'000 / $'000
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts
117 862 / Cash from Government for EBT / 118 542 / 127 001 / 7 / 133 948 / 141 476 / 144 936
140 / Taxes, Fees and Fines / 280 / 288 / 3 / 295 / 302 / 314
139 182 / Grants Received from the Commonwealth / 139 696 / 146 777 / 5 / 154 128 / 161 980 / 165 766
3 296 / Other Revenue / 3 356 / 3 519 / 5 / 3 594 / 3 678 / 3 764
260 480 / Operating Receipts / 261 874 / 277 585 / 6 / 291 965 / 307 436 / 314 780
Payments
117 861 / Grants and Purchased Services / 118 541 / 127 000 / 7 / 133 947 / 141 475 / 144 935
3 296 / Other / 3 466 / 3 519 / 2 / 3 594 / 3 678 / 3 764
139 323 / Territory Receipts to Government / 140 102 / 147 066 / 5 / 154 424 / 162 283 / 166 081
260 480 / Operating Payments / 262 109 / 277 585 / 6 / 291 965 / 307 436 / 314 780
0 / NET CASH INFLOW /(OUTFLOW) FROM OPERATING ACTIVITIES / -235 / 0 / 100 / 0 / 0 / 0
CASH FLOWS FROM INVESTING ACTIVITIES
Payments
5 170 / Capital Payments to Government Agencies / 5 170 / 6 436 / 24 / 3 170 / 3 170 / 3 170
5 170 / Investing Payments / 5 170 / 6 436 / 24 / 3 170 / 3 170 / 3 170
-5 170 / NET CASH INFLOW /(OUTFLOW) FROM INVESTING ACTIVITIES / -5 170 / -6 436 / -24 / -3 170 / -3 170 / -3 170
CASH FLOWS FROM FINANCING ACTIVITIES
Receipts
5 170 / Capital Injection from Government / 5 170 / 6 436 / 24 / 3 170 / 3 170 / 3 170
107 / Borrowings Received / 107 / 107 / - / 107 / 107 / 107
5 277 / Financing Receipts / 5 277 / 6 543 / 24 / 3 277 / 3 277 / 3 277
Payments
107 / Repayment of Borrowings / 107 / 107 / - / 107 / 107 / 107
876 / Payments of Transferred Cash Balances / 385 / 0 / -100 / 0 / 0 / 0
983 / Financing Payments / 492 / 107 / -78 / 107 / 107 / 107
4 294 / NET CASH INFLOW /(OUTFLOW) FROM FINANCING ACTIVITIES / 4 785 / 6 436 / 35 / 3 170 / 3 170 / 3 170
-876 / NET INCREASE/(DECREASE) IN CASH HELD / -620 / 0 / 100 / 0 / 0 / 0
876 / CASH AT BEGINNING OF REPORTING PERIOD / 620 / 0 / -100 / 0 / 0 / 0
0 / CASH AT END OF THE REPORTING PERIOD / 0 / 0 / - / 0 / 0 / 0

Notes to the Budget Statements

Significant variations are as follows:

Statement of Revenues and Expenses on Behalf of the Territory
  • payments for expenses on behalf of Territory: the increase of $0.618m in the 200203 estimated outcome from the original budget relates to an increase in Commonwealth grants for nongovernment schools. The increase of $7.867m in the 2003-04 Budget from the 200203 estimated outcome is primarily due to:

additional nongovernment schools Commonwealth funding ($5.918m);

additional nongovernment schools ACT funding for indexation and enrolment increases ($1.415m); and

additional per capita funding for early schooling years in nongovernment schools ($0.534m);

  • taxes, fees and fines: the increase of $0.140m the 200203 estimated outcome from the original budget relates to vocational education and training courses accreditation fees;
  • grants from Commonwealth: the increase of $0.452m in the 200203 estimated outcome from the original budget mainly relates to the increase in vocational education and training ($0.746m) and nongovernment schooling ($0.618m) offset by decrease in government schools ($0.952m). The increase of $6.489m in the 200304 Budget from the 2002-03 estimated outcome is mainly due to:

increased nongovernment schooling grants ($5.918m);

increased government schooling grants ($0.447m); and