National Capital Authority

Table 3.2: Comprehensive income statement (showing net cost of services) (for the period ended 30 June)

2018–19
Actual

$'000
2019–20
Revised
budget
$'000
2020–21
Forward
estimate
$'000
2021–22
Forward
estimate
$'000
2022–23
Forward
estimate
$'000
EXPENSES
Employee benefits 6,240 6,971 6,767 6,769 6,985
Suppliers 13,418 5,654 5,759 5,432 5,304
Depreciation and amortisation 1,100 1,096 1,081 1,088 1,100
Depreciation and amortisation—ROU - 328 343 - -
Write-down and impairment of assets 81 - - - -
Finance costs - 10 3 3 -
Total expenses 20,839 14,059 13,953 13,292 13,389
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services 2,691 2,205 2,205 2,205 2,360
Rental income 272 339 339 339 350
Total own-source revenue 2,963 2,544 2,544 2,544 2,710
Gains
Other 18 - - - -
Total gains 18 - - - -
Total own-source income 2,981 2,544 2,544 2,544 2,710
Net (cost of)/contribution by services (17,858) (11,515) (11,409) (10,748) (10,679)
Revenue from Government 17,202 10,419 10,328 9,660 9,579
Surplus/(Deficit) attributable to the Australian Government (656) (1,096) (1,081) (1,088) (1,100)
OTHER COMPREHENSIVE INCOME
Changes in asset revaluation reserves (21) - - - -
Total other comprehensive income (21) - - - -
Total comprehensive income/(loss) attributable to the Australian Government (677) (1,096) (1,081) (1,088) (1,100)
Note: Impact of net cash appropriation arrangements
2018–19 2019–20 2020–21 2021–22 2022–23
$'000 $'000 $'000 $'000 $'000
Total comprehensive income/(loss) less depreciation/amortisation expenses previously funded through revenue appropriations 423 328 343 - -
less depreciation/amortisation expenses previously funded through revenue appropriations (a) 1,100 1,096 1,081 1,088 1,100
less depreciation/amortisation expenses for ROU - 328 343 - -
Total comprehensive income/(loss)—as per statement of comprehensive income (677) (1,096) (1,081) (1,088) (1,100)

Prepared on Australian Accounting Standards basis.

Note:

  1. From 2010–11, the Government introduced net cash appropriation arrangements where Appropriation Act No. 1 or Bill No. 3 revenue appropriations for the depreciation/amortisation expenses of non-corporate Commonwealth entities (and select corporate Commonwealth entities) were replaced with a separate capital budget (the Departmental Capital Budget, or DCB) provided through Appropriation Act No. 1 or Bill No. 3 equity appropriations. For information regarding DCBs, please refer to Table 3.6 Departmental Capital Budget Statement.

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