UNIFORM PRESENTATION FRAMEWORK
This appendix contains details of the operations of the ACT on a Government Finance Statistics (GFS) presentation basis, as required under the Accrual Uniform Presentation Framework.  The information relates to the 2006‑07 estimated outcome, the 2007‑08 Budget and the forward estimates.
Information on the components of these concepts and on the classification of entities is provided at Appendix G of this budget paper.
The GFS includes only those transactions over which a government exercises control under its legislative or policy framework.
GFS revenue differs from Australian Accounting Standards (AAS) revenue.  GFS revenue includes all (mutually agreed) transactions that increase net worth.  Revaluations, included in AAS revenue, are not considered mutually agreed transactions, so are excluded from GFS revenue.  included in this revaluations category, as an offset, are asset write-offs.  Asset sales, which involve a transfer of a non‑financial for a financial asset, are also excluded.
Like revenue, GFS expenses differ from AAS expenses.  GFS expenses encompass all transactions that decrease net worth, including dividend and tax equivalent payments.

Table F.1
General Government Sector Operating Statement
			-1	Budget 	1	2	3	
			2006-07	2007-08	2008-09	2009-10	2010-11	
			Est. Outc.	Budget 	Estimate	Estimate	Estimate	
			$'000	$'000	$'000	$'000	$'000	
	GFS Revenue						
		Taxation Revenue	881,955	924,146	977,354	1,026,173	1,081,688	
		Current Grants and Subsidies	1,154,335	1,243,542	1,298,131	1,355,597	1,410,745	
		Capital Grants	78,345	99,683	81,434	78,353	82,939	
		Sale of Goods and Services	324,929	325,096	338,238	349,748	358,027	
		Interest Income	121,730	117,112	117,917	130,448	146,092	
		Other	277,049	329,710	282,462	295,969	312,911	
	Total Revenue	2,838,343	3,039,289	3,095,536	3,236,288	3,392,402	
								
less	GFS Expenses 						
		Employee Expenses 	1,199,025	1,265,758	1,310,464	1,354,709	1,403,110	
		Depreciation and Amortisation	173,198	183,251	194,984	196,227	198,101	
		Other operating expenses	720,518	750,705	799,330	857,169	899,936	
		Nominal Superannuation Interest Expense	173,471	191,710	208,458	225,535	242,873	
		Other Interest Expenses	63,849	54,158	56,854	59,191	61,044	
		Other Property Expenses	-	-	-	-	-	
		Current Transfers 	494,271	535,639	533,025	553,121	570,884	
		Capital Transfers	42,974	44,553	49,121	45,006	45,228	
	Total Expenses	2,867,306	3,025,774	3,152,236	3,290,958	3,421,176	
								
equals	GFS Net Operating Balance	-28,963	13,515	-56,700	-54,670	-28,774	
								
		Expected Long Term Capital Gains on Superannuation investments	68,229	89,459	108,254	118,975	130,234	
								
	Net Operating Balance	39,266	102,974	51,554	64,305	101,460	
								
less	Net acquisition of non-financial assets						
	Purchases of Non-Financial Assets	319,400	508,094	274,525	213,017	151,656	
	Sales of Non Financial Assets 	-2,623	-900	-100	-100	-100	
	Net Land Receipts (cash item)	-71,515	-188,860	-120,997	-107,377	-119,420	
	Depreciation	-173,198	-183,251	-194,984	-196,227	-198,101	
	Change in inventories	-	-	-	-	-	
	Other Movements in Non-Financial Assets	29,794	58,271	46,300	46,832	50,996	
equals	Total Net Acquisition of Non-Financial Assets	101,858	193,354	4,744	-43,855	-114,969	
equals	GFS Net Lending/Borrowing (Fiscal Balance)	-130,821	-179,839	-61,444	-10,815	86,195	

Table F.2
Public Non-Financial Corporation Sector Operating Statement
			-1	Budget 	1	2	3	
			2006-07	2007-08	2008-09	2009-10	2010-11	
			Est. Outc.	Budget 	Estimate	Estimate	Estimate	
			$'000	$'000	$'000	$'000	$'000	
	GFS Revenue						
		Taxation Revenue	-	-	-	-	-	
		Current Grants and Subsidies	76,646	76,347	77,058	78,938	80,478	
		Capital Grants	37,418	38,284	38,640	39,026	39,416	
		Sale of Goods and Services	456,114	584,379	540,320	539,715	563,290	
		Interest Income	7,822	6,339	5,513	5,936	6,506	
		Other	7,679	13,740	5,022	5,077	5,132	
	Total Revenue	585,679	719,089	666,553	668,692	694,822	
								
less	GFS Expenses 						
		Employee Expenses 	92,370	90,276	92,544	94,253	95,851	
		Depreciation and Amortisation	41,296	50,870	53,577	56,902	59,346	
		Other operating Expenses	222,935	296,271	263,318	256,371	267,193	
		Nominal Superannuation Interest Expense	-	-	-	-	-	
		Other Interest Expenses	32,535	33,884	39,080	43,052	45,953	
		Other property Expenses	132,072	188,080	135,577	142,608	153,239	
		Current Transfers 	4,166	2,128	1,423	1,593	1,626	
		Capital Transfers	48,503	77,566	65,946	66,346	70,714	
	Total Expenses	573,877	739,075	651,465	661,125	693,922	
								
equals	GFS Net Operating Balance	11,802	-19,986	15,088	7,567	900	
								
add		Dividend Expenses	102,811	141,487	103,323	102,472	103,774	
								
	Net Operating Balance	114,613	121,501	118,411	110,039	104,674	
								
less	Net acquisition of non-financial assets						
	Purchases of Non-Financial Assets	87,761	133,476	141,362	109,241	74,033	
	Sales of Non Financial Assets 	-34,996	-28,656	-30,151	-31,666	-31,666	
	Net Land Receipts (cash item)	-87,921	-196,350	-113,243	-111,104	-115,806	
	Depreciation	-41,296	-50,870	-53,577	-56,902	-59,346	
	Change in inventories	-	-	-	-	-	
	Other Movements in Non-Financial Assets	-29,794	-58,271	-46,300	-46,832	-50,996	
equals	Total Net Acquisition of Non-Financial Assets	-106,246	-200,671	-101,909	-137,263	-183,781	
equals	GFS Net Lending/Borrowing (Fiscal Balance)	118,048	180,685	116,997	144,830	184,681	

Table F.3
Non-Financial Public Sector Operating Statement
			-1	Budget 	1	2	3	
			2006-07	2007-08	2008-09	2009-10	2010-11	
			Est. Outc.	Budget 	Estimate	Estimate	Estimate	
			$'000	$'000	$'000	$'000	$'000	
	GFS Revenue						
		Taxation Revenue	863,309	896,579	947,540	996,745	1,050,873	
		Current Grants and Subsidies	1,155,918	1,244,189	1,298,951	1,356,092	1,411,249	
		Capital Grants	48,495	41,188	34,808	31,520	31,933	
		Sale of Goods and Services	724,449	852,705	821,285	831,299	862,138	
		Interest Income	93,281	88,857	81,894	91,248	105,201	
		Other	133,861	138,200	134,279	140,333	146,282	
	Total Revenue	3,019,313	3,261,718	3,318,757	3,447,237	3,607,676	
								
less	GFS Expenses 						
		Employee Expenses 	1,281,861	1,347,483	1,394,196	1,439,876	1,489,667	
		Depreciation and Amortisation	214,494	234,121	248,561	253,129	257,447	
		Other Operating Expenses	851,268	945,167	957,659	1,007,423	1,058,163	
		Nominal Superannuation Interest Expense	173,471	191,710	208,458	225,535	242,873	
		Other Interest Expenses	60,113	53,448	54,398	57,107	59,600	
		Other Property Expenses	-	-	-	-	-	
		Current Transfers 	431,002	471,002	467,622	485,778	502,290	
		Capital Transfers	24,265	25,258	29,475	25,492	25,510	
	Total Expenses	3,036,474	3,268,189	3,360,369	3,494,340	3,635,550	
								
equals	GFS Net Operating Balance	-17,161	-6,471	-41,612	-47,103	-27,874	
								
		Expected Long Term Capital Gains On Superannuation investments	68,229	89,459	108,254	118,975	130,234	
								
	Net Operating Balance	51,068	82,988	66,642	71,872	102,360	
								
less	Net acquisition of non-financial assets						
	Purchases of Non-Financial Assets	407,161	641,570	415,887	322,258	225,689	
	Sales of Non Financial Assets 	-109,134	-218,416	-151,248	-139,143	-151,186	
	Net Land Receipts (cash item)	-87,921	-196,350	-113,243	-111,104	-115,806	
	Depreciation	-214,494	-234,121	-248,561	-253,129	-257,447	
	Change in inventories	-	-	-	-	-	
	Other Movements in Non-Financial Assets	-	-	-	-	-	
equals	Total Net Acquisition of Non-Financial Assets	-4,388	-7,317	-97,165	-181,118	-298,750	
equals	GFS Net Lending/Borrowing (Fiscal Balance)	-12,773	846	55,553	134,015	270,876	

Table F.4
General Government Sector Balance Sheet
			-1	Budget 	1	2	3	
			2006-07	2007-08	2008-09	2009-10	2010-11	
			Est. Outc.	Budget 	Estimate	Estimate	Estimate	
			$'000	$'000	$'000	$'000	$'000	
Assets							
	Financial Assets						
		Cash and Deposits	129,044	92,950	104,031	119,398	136,851	
		Advances Paid	517,174	604,945	685,479	728,916	754,101	
		investments, Loans and Placements	2,814,762	2,970,437	3,234,370	3,599,750	4,070,273	
		Other Non-Equity Assets	212,272	236,436	271,446	286,347	300,733	
		Equity	4,851,603	5,109,815	5,413,231	5,733,003	6,046,832	
		Total Financial Assets	8,524,855	9,014,583	9,708,557	10,467,414	11,308,790	
								
	Non Financial Assets						
		Land and Fixed Assets	6,383,938	6,764,665	6,892,913	6,962,311	6,977,132	
		Other Non Financial Assets	71,413	65,039	52,818	46,515	41,728	
		Total Non Financial Assets	6,455,351	6,829,704	6,945,731	7,008,826	7,018,860	
								
Total Assets	14,980,206	15,844,287	16,654,288	17,476,240	18,327,650	
								
Liabilities						
	Deposits Held	22,996	35,397	35,223	34,345	35,602	
	Advances Received	228,538	217,123	205,450	193,546	184,365	
	Borrowing	614,933	646,062	693,035	729,097	737,163	
	Superannuation Liability 	3,195,170	3,474,306	3,758,917	4,047,887	4,340,246	
	Other Employee Entitlements and Provisions	309,307	327,482	346,550	362,388	382,338	
	Other Non-Equity Liabilities	278,248	284,969	300,222	309,033	319,727	
Total Liabilities	4,649,192	4,985,339	5,339,397	5,676,296	5,999,441	
								
Net Worth	10,331,014	10,858,948	11,314,891	11,799,944	12,328,209	
								
Net Financial Worth 	3,875,663	4,029,244	4,369,160	4,791,118	5,309,349	
Net Debt (including Superannuation Related 
investments)	-2,594,513	-2,769,750	-3,090,172	-3,491,076	-4,004,095	
Net Debt (excluding Superannuation Related investments) 	-519,124	-458,594	-546,585	-702,673	-958,294	

Table F.5
Public Non-Financial Corporation Sector Balance Sheet
			-1	Budget 	1	2	3	
			2006-07	2007-08	2008-09	2009-10	2010-11	
			Est. Outc.	Budget 	Estimate	Estimate	Estimate	
			$'000	$'000	$'000	$'000	$'000	
Assets							
	Financial Assets						
		Cash and Deposits	76,064	88,320	87,800	91,107	94,605	
		Advances Paid	-	-	-	-	-	
		investments, Loans and Placements	-	384	384	384	384	
		Other Non-Equity Assets	72,260	53,806	54,468	45,153	45,854	
		Equity	606,294	643,167	640,274	633,158	626,863	
		Total Financial Assets	754,618	785,677	782,926	769,802	767,706	
		 						
	Non Financial Assets						
		Land and Fixed Assets	4,700,910	5,045,507	5,422,099	5,795,265	6,139,274	
		Other Non Financial Assets	137,635	57,642	57,923	57,745	57,567	
		Total Non Financial Assets	4,838,545	5,103,149	5,480,022	5,853,010	6,196,841	
								
Total Assets	5,593,163	5,888,826	6,262,948	6,622,812	6,964,547	
								
Liabilities						
	Deposits Held	-	-	-	-	-	
	Advances Received	496,213	574,356	652,467	685,087	701,214	
	Borrowing	577	2,299	3,588	4,702	5,866	
	Superannuation Liability	72	72	72	72	72	
	Other Employee Entitlements and Provisions	161,716	174,152	164,767	170,673	181,253	
	Other Non-Equity Liabilities	83,002	28,152	28,843	29,295	29,330	
Total Liabilities	741,580	779,031	849,737	889,829	917,735	
Shares and Contributed Assets	4,851,583	5,109,795	5,413,211	5,732,983	6,046,812	
								
Net Worth	-	-	-	-	-	
								
Net Financial Worth	13,038	6,646	-66,811	-120,027	-150,029	
Net Debt	420,726	487,951	567,871	598,298	612,091	

Table F.6
Non-Financial Public Sector Balance Sheet
			-1	Budget 	1	2	3	
			2006-07	2007-08	2008-09	2009-10	2010-11	
			Est. Outc.	Budget 	Estimate	Estimate	Estimate	
			$'000	$'000	$'000	$'000	$'000	
Assets							
	Financial Assets						
		Cash and Deposits	182,809	146,570	157,305	176,857	196,551	
		Advances Paid	20,961	30,589	33,012	43,829	52,887	
		investments, Loans and Placements	2,814,762	2,970,821	3,234,754	3,600,134	4,070,657	
		Other Non-Equity Assets	244,764	237,187	280,928	281,847	287,058	
		Equity	606,294	643,167	640,274	633,158	626,863	
		Total Financial Assets	3,869,590	4,028,334	4,346,273	4,735,825	5,234,016	
								
	Non Financial Assets						
		Land and Fixed Assets	11,107,135	11,832,459	12,337,299	12,779,863	13,138,693	
		Other Non Financial Assets	124,267	79,457	67,517	61,036	56,071	
		Total Non Financial Assets	11,231,402	11,911,916	12,404,816	12,840,899	13,194,764	
								
Total Assets	15,100,992	15,940,250	16,751,089	17,576,724	18,428,780	
								
Liabilities						
	Deposits Held	697	697	697	697	697	
	Advances Received	228,538	217,123	205,450	193,546	184,365	
	Borrowing	615,510	648,361	696,623	733,799	743,029	
	Superannuation Liability 	3,195,242	3,474,378	3,758,989	4,047,959	4,340,318	
	Other Employee Entitlements and Provisions	399,834	418,261	435,901	452,866	473,413	
	Other Non-Equity Liabilities	330,157	322,482	338,538	347,913	358,749	
Total Liabilities	4,769,978	5,081,302	5,436,198	5,776,780	6,100,571	
								
Net Worth	10,331,014	10,858,948	11,314,891	11,799,944	12,328,209	
								
Net Financial Worth	-900,388	-1,052,968	-1,089,925	-1,040,955	-866,555	
Net Debt (including Superannuation Related investments) 	-2,173,787	-2,281,799	-2,522,301	-2,892,778	-3,392,004	
Net Debt (excluding Superannuation Related investments) 	-98,398	29,357	21,286	-104,375	-346,203	

Table F.7
General Government Sector Cash Flow Statement
			-1	Budget 	1	2	3	
			2006-07	2007-08	2008-09	2009-10	2010-11	
			Est. Outc.	Budget 	Estimate	Estimate	Estimate	
			$'000	$'000	$'000	$'000	$'000	
	Cash receipts from operating activities						
		Taxes Received	865,995	910,172	925,078	994,198	1,051,945	
		Receipts from Sales of Goods and Services	350,595	364,915	372,572	382,470	390,486	
		Grants/Subsidies Received	1,230,767	1,306,971	1,363,079	1,420,170	1,476,282	
		Interest 	121,021	116,126	117,939	129,947	145,451	
		Other Receipts	356,475	422,385	402,689	402,325	412,571	
		Total Receipts	2,924,853	3,120,569	3,181,357	3,329,110	3,476,735	
	Cash payments for operating activities						
		Payments for Goods and Services	-1,652,576	-1,756,919	-1,867,287	-1,956,948	-2,055,415	
		Grants and Subsidies Paid	-540,515	-576,528	-596,007	-618,077	-636,681	
		Interest Paid	-68,976	-50,616	-50,794	-55,847	-59,013	
		Other Payments	-302,328	-309,647	-278,893	-299,217	-296,484	
		Total Payments	-2,564,395	-2,693,710	-2,792,981	-2,930,089	-3,047,593	
Net cash flows from operating activities	360,458	426,859	388,376	399,021	429,142	
								
Net cash flows from investments						
	   in non-financial assets						
		Sales of Non-Financial Assets	74,138	189,760	121,097	107,477	119,520	
		less Purchases of Non-Financial Assets 	-319,400	-508,094	-274,525	-213,017	-151,656	
Net Cash Flows from investments in Non-Financial   
   Assets	-245,262	-318,334	-153,428	-105,540	-32,136	
								
Net Cash Flows from investments in Financial						
   Assets for Policy Purposes	-14,677	-32,433	-25,708	-17,154	-14,277	
								
Net Cash Flows from investments in Financial						
   Assets for Liquidity Purposes	-166,059	-354,975	-129,209	-129,774	-127,724	
								
Net Cash Flows from investing Activities	-425,998	-705,742	-308,345	-252,468	-174,137	
								
Net Cash Flows from Financing Activities						
		Advances received (net)	-	-	-	-	-	
		Borrowing (net)	-7,721	-44,965	-35,653	-7,036	-19,600	
		Deposits received (net)	-	-	-	-	-	
		Distribution paid	-	-	-	-	-	
		Other financing (net)	3,057	-	-	-	-	
Net Cash Flows from Financing Activities	-4,664	-44,965	-35,653	-7,036	-19,600	
								
Net increase (Decrease) in Cash Held	-70,204	-323,848	44,378	139,517	235,405	
								
Net Cash from Operating Activities and 						
    investments in Non Financial Assets	115,196	108,525	234,948	293,481	397,006	
	less Finance leases and similar arrangements  	-	-	-	-	-	
								
Surplus (+) / Deficit (-)	115,196	108,525	234,948	293,481	397,006	

Table F.8
Public Non-Financial Corporation Sector Cash Flow Statement
			-1	Budget 	1	2	3	
			2006-07	2007-08	2008-09	2009-10	2010-11	
			Est. Outc.	Budget 	Estimate	Estimate	Estimate	
			$'000	$'000	$'000	$'000	$'000	
	Cash Receipts from Operating Activities						
		Taxes received	-	-	-	-	-	
		Receipts from sales of goods and services	299,902	360,642	366,083	377,432	391,737	
		Grants/subsidies received	114,064	114,631	115,698	117,963	119,894	
		Interest	7,833	6,339	5,513	5,936	6,506	
		Other receipts	56,707	45,807	49,573	59,795	67,161	
		Total Receipts	478,506	527,419	536,867	561,126	585,298	
	Cash Payments for Operating Activities						
		Payments for goods and services	-333,075	-379,675	-407,116	-390,925	-406,804	
		Grants and subsidies paid	-22,875	-21,423	-21,069	-21,107	-21,344	
		Interest paid	-32,824	-31,498	-37,664	-41,860	-44,778	
		Other payments	-59,653	-79,492	-44,118	-55,782	-61,234	
		Total Payments	-448,427	-512,088	-509,967	-509,674	-534,160	
Net cash flows from operating activities	30,079	15,331	26,900	51,452	51,138	
								
Net cash flows from investments						
	   in Non-Financial Assets						
		Sales of non-financial assets	194,432	413,866	264,391	250,147	266,892	
		less Purchases of non-financial assets 	-159,276	-332,336	-262,359	-216,618	-193,453	
Net cash flows from investments in non-financial    
   assets	35,156	91,530	2,032	33,529	73,439	
								
Net cash flows from investments in financial						
   assets for policy purposes 	15,906	21,601	18,701	5,000	5,000	
								
Net cash flows from investments in financial						
   assets for liquidity purposes	42,183	-31,631	25,944	25,280	9,382	
								
Net cash flows from investing activities	93,396	81,500	46,677	63,809	87,821	
								
Net cash flows from financing activities						
	Advances Received (net)	-	-	-	-	-	
	Borrowing (net)	508	78,104	78,071	32,579	16,088	
	Deposits Received (net)	-	-	-	-	-	
	Distribution Paid	-117,777	-174,696	-151,994	-143,655	-152,806	
	Other Financing (net)	-3,057	-	-	-	-	
Net cash flows from financing activities	-120,326	-96,592	-73,923	-111,076	-136,718	
								
Net increase (decrease) in cash held	2,998	239	-346	4,185	2,241	
								
Net cash from operating activities and 						
   investments in non financial assets	-52,542	-67,835	-123,062	-58,674	-28,229	
	less Finance Leases and Similar Arrangements	-	-	-	-	-	
								
Surplus (+) / Deficit (-) 	-52,542	-67,835	-123,062	-58,674	-28,229	

Table F.9
Non-Financial Public Sector Cash Flow Statement
			-1	Budget 	1	2	3	
			2006-07	2007-08	2008-09	2009-10	2010-11	
			Est. Outc.	Budget 	Estimate	Estimate	Estimate	
			$'000	$'000	$'000	$'000	$'000	
	Cash Receipts from Operating Activities						
		Taxes received	832,832	870,508	912,729	967,411	1,021,736	
		Receipts from sales of goods and services	593,445	666,321	679,023	699,434	720,730	
		Grants/subsidies received	1,213,585	1,288,099	1,343,927	1,401,150	1,457,058	
		Interest 	92,583	87,872	81,916	90,746	104,561	
		Other receipts	287,236	283,949	290,139	307,470	315,717	
		Total Receipts	3,019,681	3,196,749	3,307,734	3,466,211	3,619,802	
	Cash Payments for Operating Activities						
		Payments for goods and services	-1,924,297	-2,066,550	-2,203,124	-2,275,312	-2,388,499	
		Grants and subsidies paid	-450,909	-483,814	-501,872	-521,715	-538,625	
		Interest paid	-65,529	-47,521	-46,922	-52,570	-56,395	
		Other payments	-306,186	-331,370	-292,534	-309,796	-308,809	
		Total Payments	-2,746,921	-2,929,255	-3,044,452	-3,159,393	-3,292,328	
Net cash flows from operating activities	272,760	267,494	263,282	306,818	327,474	
								
Net cash flows from investments						
	   in Non-Financial Assets						
		Sales of non-financial assets	197,055	414,766	264,491	250,247	266,992	
		less Purchases of non-financial assets 	-407,161	-641,570	-415,887	-322,258	-225,689	
Net cash flows from investments in non-financial  
   assets	-210,106	-226,804	-151,396	-72,011	41,303	
								
Net cash flows from investments in financial						
   assets for policy purposes 	1,380	-10,832	-7,007	-12,154	-9,277	
								
Net cash flows from investments in financial						
   assets for liquidity purposes	-123,876	-386,606	-103,265	-104,494	-118,342	
								
Net cash flows from investing activities	-332,602	-624,242	-261,668	-188,659	-86,316	
								
Net cash flows from financing activities						
	Advances Received (net)	-	-	-	-	-	
	Borrowing (net)	-7,213	33,139	42,418	25,543	-3,512	
	Deposits Received (net)	-	-	-	-	-	
	Distribution Paid	-	-	-	-	-	
	Other Financing (net)	-	-	-	-	-	
Net cash flows from financing activities	-7,213	33,139	42,418	25,543	-3,512	
								
Net increase (decrease) in cash held	-67,055	-323,609	44,032	143,702	237,646	
								
Net cash from operating activities and 						
   investments in non financial assets	62,654	40,690	111,886	234,807	368,777	
	less Finance Leases and Similar Arrangements  	-	-	-	-	-	
								
Surplus (+) / Deficit (-)  	62,654	40,690	111,886	234,807	368,777	

Table F.10
General Government Sector Expenses by Function
		-1	Budget 	1	2	3	
		2006-07	2007-08	2008-09	2009-10	2010-11	
		Est. Outc.	Budget 	Estimate	Estimate	Estimate	
		$'000	$'000	$'000	$'000	$'000	
							
	General Public Services	795,424	889,613	951,893	1,016,834	1,069,685	
	Defence	-	-	-	-	-	
	Public order and Safety	235,216	245,338	252,274	257,873	258,928	
	Education 	587,508	616,195	638,423	658,116	676,652	
	Health	611,936	640,031	675,420	715,858	759,529	
	Social Security and Welfare	180,381	188,879	193,201	199,230	204,538	
	Housing and Community Amenities	90,342	89,103	89,519	90,592	92,779	
	Recreation and Culture	45,843	47,477	46,803	47,644	48,256	
	Fuel and Energy	-	-	-	-	-	
	Agriculture, forestry, Fishing and Hunting	4,610	4,874	3,725	3,823	3,915	
	Mining, Manufacturing and Construction	-	-	-	-	-	
	Transport and Communication	145,429	146,048	143,733	144,926	146,812	
	Other Economic Affairs	38,425	40,629	41,972	42,914	44,199	
	Other Purposes	132,193	117,587	115,273	113,149	115,884	
							
	Total GFS Expenses	2,867,306	3,025,774	3,152,236	3,290,958	3,421,176	

Table F.11
General Government Sector Expenses by Function
		-1	Budget 	1	2	3	
		2006-07	2007-08	2008-09	2009-10	2010-11	
		Est. Outc.	Budget 	Estimate	Estimate	Estimate	
		$'000	$'000	$'000	$'000	$'000	
							
01	General Public Services	795,424	889,613	951,893	1,016,834	1,069,685	
011	  Government Superannuation Benefits	368,905	411,333	436,240	460,222	484,368	
019	  Other General Public Services	426,519	478,280	515,653	556,612	585,317	
							
02	Defence	-	-	-	-	-	
020	  Defence	-	-	-	-	-	
0200	    Defence	-	-	-	-	-	
							
03	Public order and Safety	235,216	245,338	252,274	257,873	258,928	
031	   Police and Fire Protection Services	147,850	160,068	170,489	175,480	175,715	
0311	     Police Services	106,298	118,966	124,922	129,623	129,624	
0312	     Fire Protection Services	41,552	41,102	45,567	45,857	46,091	
032	   Law Courts and Legal Services	44,255	43,266	45,041	45,477	45,959	
033	   Prisons and Corrective Services	37,470	36,593	30,495	30,629	30,908	
039	   Other Public order and Safety	5,640	5,410	6,249	6,286	6,346	
							
04	Education	587,508	616,195	638,423	658,116	676,652	
041	  Primary and Secondary Education	464,398	491,213	509,401	525,805	541,264	
0411	    Primary Education	225,832	238,754	247,579	255,527	263,048	
0412	    Secondary Education	238,566	252,460	261,822	270,278	278,216	
0419	    Primary and Secondary Education n.e.c..	-	-	-	-	-	
042	  Tertiary Education	87,932	88,608	91,612	93,600	95,845	
0421	    University Education	13,175	13,873	14,637	15,574	16,591	
0422	    Technical and Further Education	74,757	74,735	76,975	78,026	79,254	
0429	    Tertiary Education n.e.c.	-	-	-	-	-	
043	  Pre-School Education and education not definable by level	30,316	31,302	32,244	33,194	34,132	
0431	    Pre-School Education 	15,930	16,347	16,764	17,277	17,721	
0432	    Special Education	14,386	14,954	15,481	15,916	16,411	
0439	    Other Education not Definable By Level	-	-	-	-	-	
044	  Transportation of Students	4,861	5,071	5,165	5,518	5,410	
0441	    Transportation of Non-Urban School Students	589	587	590	590	590	
0449	    Transportation of Other Students 	4,272	4,484	4,575	4,928	4,820	
049	  Education n.e.c.	-	-	-	-	-	
							
05	Health	611,936	640,031	675,420	715,858	759,529	
051	  Acute Care institutions	396,049	413,358	435,489	461,841	490,260	
0511	    Admitted Patient Services in Acute Care institutions	396,049	413,358	435,489	461,841	490,260	
0512	    Non-Admitted Patient Services in Acute Care institutions	-	-	-	-	-	
052	  Mental Health institutions	5,668	5,985	6,320	6,743	7,206	
053	  Nursing Homes for The Aged 	-	-	-	-	-	
054	  Community Health Services	133,736	140,129	148,587	156,894	165,872	
0541	    Community Mental Health Services	24,305	25,707	27,109	28,856	30,754	
0542	    Patient Transport	17,670	17,539	19,384	19,571	19,741	
0549	    Other Community Health Services 	91,761	96,883	102,094	108,467	115,378	
055	  Public Health Services	15,829	16,611	17,509	18,615	19,807	
056	  Pharmaceuticals, Medical Aids and Appliances	8,674	9,126	9,627	10,239	10,902	
057	  Health Research	7,243	7,625	8,044	8,557	9,115	
059	  Health Administration n.e.c.	44,736	47,198	49,845	52,969	56,367	
							
06	Social Security and Welfare	180,381	188,879	193,201	199,230	204,538	
061	  Social Security 	-	-	-	-	-	
062	  Welfare Services	180,381	188,879	193,201	199,230	204,538	
0621	    Family and Child Welfare Services	29,518	30,892	31,966	32,888	33,647	
0622	    Welfare Services for The Aged	24,163	25,383	26,468	27,635	28,858	
0623	    Welfare Services for People With A Disability	84,628	88,149	88,604	91,578	93,583	
0629	    Welfare Services n.e.c.	42,072	44,455	46,163	47,130	48,450	
069	  Social Security and Welfare Services n.e.c.	-	-	-	-	-	
							
07	Housing and Community Amenities	90,342	89,103	89,519	90,592	92,779	
071	  Housing and Community Development	54,497	51,244	51,123	51,200	52,316	
0711	    Housing	17,300	17,300	17,300	17,300	17,300	
0712	    Aboriginal Community Development	37,197	33,944	33,823	33,900	35,016	
072	  Water Supply	-	-	-	-	-	
073	  Sanitation and Protection of The Environment 	12,977	14,409	14,583	14,954	15,397	
079	  Other Community Amenities	22,868	23,450	23,813	24,438	25,066	
							
08	Recreation and Culture	45,843	47,477	46,803	47,644	48,256	
081	  Recreation Facilities and Services	28,274	29,728	30,408	31,027	31,498	
0811	    National Parks and Wildlife	11,927	12,715	13,025	13,309	13,547	
0819	    Recreation Facilities and Services n.e.c.	16,347	17,014	17,383	17,718	17,951	
082	  Cultural Facilities and Services	17,169	17,292	15,987	16,214	16,356	
083	  Broadcasting and Film Production	231	214	165	164	164	
089	  Recreation and Culture n.e.c..	170	243	243	238	238	
							
09	Fuel and Energy	-	-	-	-	-	
091	  Fuel Affairs and Services	-	-	-	-	-	
0911	    Gas	-	-	-	-	-	
0919	    Fuel Affairs and Services n.e.c.	-	-	-	-	-	
092	  Electricity and Other Energy	-	-	-	-	-	
0921	    Aboriginal Community Electricity Services	-	-	-	-	-	
0929	    Other Energy	-	-	-	-	-	
099	  Fuel and Energy n.e.c.	-	-	-	-	-	
							
10	Agriculture, forestry, Fishing and Hunting	4,610	4,874	3,725	3,823	3,915	
101	  Agriculture	1,230	1,230	-	-	-	
102	  forestry, Fishing and Hunting	3,380	3,644	3,725	3,823	3,915	
							
11	Mining and Mineral Resources Other Than Fuels, Manufacturing and Construction						
111	  Mining and Mineral Resources Other Than Fuels	-	-	-	-	-	
112	  Manufacturing 	-	-	-	-	-	
113	  Construction	-	-	-	-	-	
							
12	Transport and Communications	145,429	146,048	143,733	144,926	146,812	
121	   Road Transport	133,741	139,126	139,128	141,094	142,971	
1211	    Aboriginal Community Road Transport Service	-	-	-	-	-	
1212	    Road Maintenance	51,769	54,754	54,802	55,173	55,746	
1213	    Road Rehabilitation 	18,459	19,785	19,793	19,749	19,767	
1214	Road Construction	1,525	1,732	1,692	1,857	2,065	
1219	    Road Transport n.e.c.	61,988	62,854	62,841	64,315	65,392	
122	  Water Transport	-	-	-	-	-	
1221	    Aboriginal Community Water Transport Services 	-	-	-	-	-	
1222	   Urban Water Transport Services 	-	-	-	-	-	
123	  Rail Transport	-	-	-	-	-	
1231	    Urban Rail Transport Services	-	-	-	-	-	
1232	    Non-Urban Rail Transport Freight Services	-	-	-	-	-	
1233	    Non-Urban Rail Transport Passengers Services	-	-	-	-	-	
124	  Air Transport	-	-	-	-	-	
125	  Pipelines	-	-	-	-	-	
128	  Other Transport	-	-	-	-	-	
1281	    Multi-Mode Urban Transport	-	-	-	-	-	
1289	    Other Transport n.e.c.	-	-	-	-	-	
129	  Communications	11,687	6,923	4,605	3,832	3,841	
							
13	Other Economic Affairs	38,425	40,629	41,972	42,914	44,199	
131	  Storage, Saleyards and Markets	-	-	-	-	-	
132	  Tourism and Area Promotion	5,490	5,916	6,019	6,278	6,529	
133	  Labour and Employment Affairs	21,235	23,127	23,305	23,979	24,961	
1331	    Vocational Training	21,235	23,127	23,305	23,979	24,961	
1339	    Other Labour and Employment Affairs	-	-	-	-	-	
139	  Other Economic Affairs	11,699	11,586	12,648	12,657	12,710	
							
14	Other Purposes	132,193	117,587	115,273	113,149	115,884	
141	  Public Debt Transactions	64,520	54,674	57,263	59,661	61,648	
142	  General Purpose inter-Government Transactions	44,520	48,111	43,942	39,833	40,394	
143	  Natural Disaster Relief	-	-	-	-	-	
149	  Other Purposes n.e.c	23,153	14,802	14,068	13,655	13,842	
							
	Total General Government Expenses	2,867,306	3,025,774	3,152,236	3,290,958	3,421,176	

Table F.12
State and Territory General Government Sector Taxes
			-1	Budget 	1	2	3	
			2006-07	2007-08	2008-09	2009-10	2010-11	
			Est. Outc.	Budget 	Estimate	Estimate	Estimate	
			$'000	$'000	$'000	$'000	$'000	
								
	Taxes on Employers Payroll and Labour force	224,638	244,018	262,204	278,639	296,147	
	Taxes on Property						
		Land Taxes	63,776	72,421	75,225	78,098	81,044	
		Stamp Duties on Financial and Capital Transactions	222	461	474	480	486	
		Financial Institutions and Capital Transactions	9,500	2,491	2,643	2,804	-	
		Financial Institutions Transaction Taxes	3,488	-	-	-	-	
		Other	370,443	371,573	395,301	416,362	445,611	
		Total	447,429	446,946	473,643	497,744	527,141	
	Taxes on Provision of Goods and Services						
		Excises and Levies	-	-	-	-	-	
		Taxes on Gambling	47,356	51,400	53,563	55,456	57,339	
		Taxes on Insurance	43,609	46,673	48,421	50,237	51,689	
		Total	90,965	98,073	101,984	105,693	109,028	
	Taxes on Use of Goods and Performance of Activities					
		Motor Vehicles Taxes	90,530	95,454	98,501	101,646	105,970	
		Franchise Taxes	-	-	-	-	-	
		Other	28,393	39,655	41,022	42,451	43,402	
		Total	118,923	135,109	139,523	144,097	149,372	
								
	Total GFS Taxation Revenue	881,955	924,146	977,354	1,026,173	1,081,688	

Loan Council Allocation
The ACT’s Loan Council Allocation (LCA) agreed to at the 2007 Loan Council meeting was $29 million, based on an accrual Government Finance Statistics deficit of $34 million.
The nomination established a tolerance limit for the Budget-time estimate of between $86 million and -$34 million (+/- 2 per cent of total public sector receipts).
The Budget-time estimate has been revised to -$36 million, which has resulted in an immaterial breach ($5 million) of the lower LCA nomination tolerance limit.

Table F.13
LOAN COUNCIL ALLOCATIONS
		Loan Council Nomination	Budget-time Estimate	
		$m	$m	
				
	General Government Sector Deficit/(Surplus)	-6	-109	
	PNFC Sector Cash Deficit/(Surplus)	39	68	
	Non-Financial Public Sector Cash Deficit/(Surplus) (A)	34	-41	
	Net Cash Flows from investments in Financial Assets for Policy Purposes (B)	1	11	
	Memorandum Items  (C)	-6	-6	
	Loan Council Allocation	29	-36	
				
(a)     	The sum of the deficits of the general government and PNFC sector does not equal the non-financial public sector	
	deficit due to intersectoral transfers, which are netted out in the calculation of the non-financial public sector figure.	
(b)     	This item is the negative of net advances paid under a cash accounting framework.			
(c)     	Memorandum items are used to adjust the ABS deficit to include in LCA's certain transactions - such as operating leases.	
	that have many of the characteristics of public sector borrowings but do not constitute formal borrowings.  	
	They are also used, where appropriate, to deduct from the ABS deficit certain transactions that loan council has agreed 	
	should not be included in LCAs, for example, the funding of more than employers emerging costs under public sector 	
	superannuation schemes, or borrowings by entities such as statutory marketing authorities.		

Tolerance Limit
Nomination – 2 per cent of public sector receipts ($3.006 billion)  +/‑ $60 million.
Budget – 2 per cent of public sector receipts ($3.197 billion)  +/- $64 million.