DEPARTMENT OF THE ENVIRONMENT, CLIMATE CHANGE, ENERGY AND WATER
Objectives
The Department of the Environment, Climate Change, Energy and Water (the Department) plays a key role in delivering the Government’s commitment to a sustainable future, complemented by the regulation and enforcement capacity provided through the statutory functions of the Environment Protection Authority.
A key focus of the Department is the development and implementation of policies and programs to ensure more sustainable use of water and energy, to respond and adapt to the challenges of climate change, to protect our natural environment and to ensure security of supply of water and energy.
The Department supports and monitors the Government’s progress on key strategic documents including Government’s Weathering the Change, the ACT Climate Change Strategy, and associated Action Plan 2007-11.  Think water, act water sets the long-term strategic direction for water resource management in the ACT.
2009-10 Priorities
Strategic and operational priorities to be pursued in 2009-10 include:
•	maintaining a concerted whole of government approach to the threats posed by climate change, through reducing greenhouse gas emissions and developing adaptive responses to potential impacts, in accordance with Weathering the Change;
•	taking forward an energy reform agenda at an ACT and national level, including responding to the Carbon Pollution Reduction Scheme and setting ambitious targets towards carbon neutrality;
•	facilitating the establishment of a major solar power facility in the ACT;
•	progressing major water security projects;
•	developing and implementing policies and programs to reduce demand for water and increase the use of non-potable water, including through the modification of selected stormwater systems to resemble natural ponds and wetlands in both form and function;
•	advising on the potential extension of the Feed-In Tariff to larger installations;
•	reviewing the ACT Government’s waste strategy;
•	supporting our community partners including the Canberra and South East Region Environment Centre, the Conservation Council and SEE Change ACT;
•	working with the ACT Natural Resource Management Council, community, governments, landholders, industry, the local indigenous community, scientific and research organisations, to improve our natural environment through the ‘Caring for our Country’ program; and
•	continuing the review of the Nature Conservation Act 1980.
Business and Corporate Strategies
The Department is building a values-based culture, through the development of a governance structure that provides clear accountability mechanisms, supported by risk management, compliance and assurance systems.
The Department will:
•	identify the most effective and efficient use of available resources through analysing programs and expenditure proposals;
•	strengthen collaborative relationships with Government departments, external organisations and the community through negotiation, consultation, and active engagement; and
•	build its capacity through effective leadership, staff retention, an efficient recruitment process and a focus on learning and development.

Estimated Employment Level
2008-09
Budget			2008-09
Est. Outcome	2009-10
Budget	
01		  Staffing  (FTE)2	97	98	
Notes:
1.	The Department of the Environment, Climate Change, Energy and Water (DECCEW) was formally created on 11 November 2008, following the announcement of revised Administrative Arrangements.  Staffing was previously reported in the Department of Territory and Municipal Services (TAMS).
2.	Includes the Office of the Commissioner for Sustainability and the Environment.

Strategic Indicators
Strategic Indicator 1
Maintain Contemporary, Best Practice Environmental Standards
The ACT has high value natural and built environments with a legislative framework in place to protect and maintain those assets.
The Department promotes knowledge sharing and implementation of contemporary, best practice environmental standards.

Strategic Indicator 2
Progress Towards a Measurable Target on Greenhouse Gas Emissions
The Department works across government and with the business sector and the broader community to achieve greenhouse gas emission reductions.

Strategic Indicator 3
Raised Community Awareness of Climate Change
The Department works to raise awareness of climate change through engaging with the community and building partnerships in mitigation and adaptation.

Strategic Indicator 4
Secure, Sustainable and Equitable Supply of Energy
The Department works across government and with key external stakeholders and the broader community to ensure that the ACT’s energy supply is secure, sustainable and equitable and complies with the regulatory requirements.

Strategic Indicator 5
Maintain Water Security for the ACT
The Department works across government and with ACTEW to secure the ACT’s water supply and with the broader community to achieve sustainability in water use.

Output Classes
	Total Cost	Government Payment for Outputs	
	2008-09
Est. Outcome
$’000	2009-10
Budget
$’000 	2008-09
Est. Outcome
$’000 	2009-10
Budget
$’000 	
Output Class 1:
Environment, Climate Change, Energy and Water	16,198	24,102	13,632	23,012	
Output 1.1:  Environment Protection and Water Management1	3,569	4,926	3,678	4,290	
Note:
1.	This output has been renamed and was previously reported as ‘Environment, Climate Change, Energy and Water’ in the Supplementary Budget Papers for the 2008-09 Appropriation Act (No. 2).
Output Description
Delivery/provision of the administration of regulatory activities to protect and enhance the natural and built environment.
Environment Protection and Water Management will provide advice and deliver education, compliance and enforcement services to government and the community in relation to environment protection and water resources management.

	Total Cost	Government Payment for Outputs	
	2008-09
Est. Outcome
$’000	2009-10
Budget
$’000 	2008-09
Est. Outcome
$’000 	2009-10
Budget
$’000 	
Output 1.2:  Policy1	3,257	4,961	3,014	4,612	
Note:
1.	This is a new output.  Part of this output and associated accountability indicators were previously reported under Output 1.1 ‘Environment, Climate Change, Energy and Water’ in the Supplementary Budget Papers for the 2008-09 Appropriation Act (No. 2).
Output Description
Provision of policy advice on the sustainable use of water, energy, and natural resources, and to address the issue of climate change.

Output Classes cont.
	Total Cost	Government Payment for Outputs	
	2008-09
Est. Outcome
$’000	2009-10
Budget
$’000 	2008-09
Est. Outcome
$’000 	2009-10
Budget
$’000 	
Output 1.3:  Sustainability Programs1	9,372	14,215	6,940	14,110	
Note:
1.	This is a new output.  Part of this output and associated accountability indicators were previously reported under Output 1.1 ‘Environment, Climate Change, Energy and Water’ in the Supplementary Budget Papers for the 2008-09 Appropriation Act (No. 2).
Output Description
Implementation of programs responding to climate change and seeking to achieve sustainability in the use of resources, including water and energy.

	Total Cost
	Government Payment for Outputs	
	2008-09
Est. Outcome
$’000	2009-10
Budget
$’000 	2008-09
Est. Outcome
$’000 	2009-10
Budget
$’000 	
EBT Office of the Commissioner for Sustainability and the Environment1	1,107	1,301	1,107	1,301	
Note:
1.	This output class was transferred as part of the Administrative Arrangements 2008 (No. 2).  It has been renamed and was previously reported as ‘EBT Office of the Commissioner for the Environment’.
Output Description
Publication of the State of the Environment Report, investigation of complaints by Ministerial direction, or where a Territory agency’s actions may have a substantial impact on the environment.

Accountability Indicators
	2008-09
Targets	2008-09
Est. Outcome	2009-10
Targets	
Output Class 1:  Environment, Climate Change, Energy and Water	
Output 1.1:  Environment Protection and Water Management1	
				
a.	Report on the Implementation of the Think water, act water program2	1	n/a	n/a	
b.	Quarterly reporting of Climate Change Action Plan3	4	n/a	n/a	
c.	Number of significant joint ACT/Commonwealth funded sustainability programs3	3	n/a	n/a	
d.	Implementation of National Reforms in energy and water4	2	n/a	n/a	
e.	Deliver ACT Environment Grants programs5	Jun 2009	n/a	n/a	
f.	Annual grants advice submitted to Minister5	Aug 2008	n/a	n/a	
g.	Administer statutory protection authorisations within statutory timeframes	100%	100%	100%	
h.	Administer water resources within statutory timeframes	100%	100%	100%	
i.	Assess and report on water quality in the ACT	Oct 2008	Oct 2008	Oct 2009	
				
Notes:
1.	This output has been renamed.  It was previously reported as ‘Environment, Climate Change, Energy and Water’ in the Supplementary Budget Papers for the 2008-09 Appropriation Act (No. 2).
2.	Measure to be reported under Output 1.3 Sustainability Programs.
3.	This measure has been renamed and is reported under Output 1.3 Sustainability Programs.
4.	Measure to be reported under Output 1.2 Policy.
5.	Discontinued measure.

	2008-09
Targets	2008-09
Est. Outcome	2009-10
Targets	
Output 1.2:  Policy1	
				
a.	Implementation of National Reforms in energy and water2	2	2	2	
b.	Consultation and survey on reducing plastic bag usage3	n/a	n/a	1	
c.	Coordinate the implementation of the Commercial Waste Scheme3	n/a	n/a	1	
d.	ACT Energy Policy4	n/a	n/a	1	
e.	Review of the ACT Water Policy (Think water, act water)3	n/a	n/a	1	
f.	Review of the Nature Conservation Act3	n/a	n/a	1	
g.	Coordinate the Government response to the Lowlands Native Grasslands Report3	n/a	n/a	1	
h.	Review of NoWaste Policy3	n/a	n/a	1	
i.	Review of Climate Change Policy3	n/a	n/a	1	
				
Notes:
1.	This is a new output.  Part of this output and associated accountability indicators were previously reported under Output 1.1 ‘Environment, Climate Change, Energy and Water’ in the Supplementary Budget Papers 2008-09 Appropriation Act (No. 2).
2.	This measure was previously reported under Output 1.1 ‘Environment, Climate Change, Energy and Water’ in the Supplementary Budget Papers for the 2008-09 Appropriation Act (No. 2).
3.	New measure.
4.	New measure.  Development of ACT Energy Policy.

Accountability Indicators cont.
	2008-09
Targets	2008-09
Est. Outcome	2009-10
Targets	
Output 1.3:  Sustainability Programs1	
				
a.	Annual Report on the implementation of the Think water, act water program2	1	1	1	
b.	Annual reporting on implementation of Climate Change Action Plan3	4	4	1	
c.	Delivery of joint ACT/Commonwealth funded sustainability programs4,5	3	5	2	
d.	Advise Government on the potential expansion of the Feed-In Tariff6	n/a	n/a	1	
				
Notes:
1.	This is a new output.  Part of this output and associated accountability indicators were previously reported under Output 1.1 ‘Environment, Climate Change, Energy and Water’ in the Supplementary Budget Papers for the 2008-09 Appropriation Act (No. 2).
2.	This measure was previously reported under Output 1.1 ‘Environment, Climate Change, Energy and Water’ in the Supplementary Budget Papers for the 2008-09 Appropriation Act (No. 2).
3.	This measure has been renamed and was previously reported under Output 1.1 ‘Environment, Climate Change, Energy and Water’ in the Supplementary Budget Papers for the 2008-09 Appropriation Act (No. 2) as ‘Quarterly reporting of Climate Change Action Plan’.  The change from quarterly reporting to annual reporting reflects the Government’s reporting requirement provided in the ACT Climate Change Strategy 2007-2025.
4.	This measure has been renamed and was previously reported under Output 1.1 ‘Environment, Climate Change, Energy and Water’ in the Supplementary Budget Papers for the 2008-09 Appropriation Act (No. 2) as ‘Number of significant joint ACT/Commonwealth funded sustainability programs’.
5.	The increase in the 2008-09 estimated outcome from the 2008-09 target reflects the funding of two additional joint ACT/Commonwealth sustainability programs.  The five programs that were funded are:  The National Action Plan for Salinity and Water Quality; National Heritage Trust; National Landcare Program; Australian Government Water Fund; and Caring for our Country.
6.	New measure.

	2008-09
Targets	2008-09
Est. Outcome	2009-10
Targets	
EBT:  Office of the Commissioner for Sustainability and the Environment1	
EBT 1:  Office of the Commissioner for Sustainability and the Environment1	
				
a.	The Australian Capital Region State of the Environment Report 20082	Nov 2008	Nov 2008	n/a	
b.	Report on the uptake of recommendations on the ACT State of the Environment and special reports3	Sep 2008	Sep 2008	Sep 2009	
c.	Completion of Ministerial initiated investigations in accordance with the Minister’s direction	100%	100%	100%	
d.	Completion of Commissioner initiated investigations in accordance with the Terms of Reference4	100%	100%	100%	
e.	Completion of complaints generated investigations in accordance with the Terms of Reference5	100%	100%	100%	
f.	Report on complaints about management of the environment by the Territory or a Territory agency	Sep 2008	Sep 08	Sep 2009	
g.	Completion of the Australian Capital Region State of the Environment Report 20096	n/a	n/a	Dec 2009	
				
Notes:
1.	This output was transferred as part of the Administrative Arrangements 2008 (No. 2).  This output has been renamed and was previously reported as ‘EBT Office of the Commissioner for the Environment’.
2.	This measure has been renamed and was previously reported as ‘Preparation of the Australian Capital Region State of the Environment Report 2008’.  
3.	This measure has been renamed and was previously reported as ‘Report on the uptake of recommendations on the State of the Environment and special reports’.
4.	This measure has been renamed and was previously reported as ‘Completion of Commissioner initiated investigations within 12 months of commencement’.
5.	This measure has been renamed and was previously reported as ‘Completion of complaints generated investigations within 12 months of commencement’.
6.	New measure.

Changes to Appropriation
Changes to Appropriation - Departmental						
 	2008-09	2009-10	2010-11	2011-12	2012-13	
Government Payment for Outputs	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2008-09 Budget	 - 	 - 	 - 	 - 	 - 	
						
Technical Adjustment						
Transfer - Environment, Climate Change, Energy and Water Functions from TAMS - Partial Funding	2,000	2,000	2,000	2,000	2,000	
						
2nd Appropriation						
Additional Staff and Resourcing	1,667	2,575	2,652	2,732	2,732	
Implementation of the Electricity Feed-in Tariff	320	133	135	137	137	
						
2009-10 Budget Policy Adjustments						
Plastic Bags Community Consultation	 - 	85	 - 	 - 	 - 	
Community Partnerships for Sustainability and the Environment	 - 	321	331	341	351	
Commercial Waste Scheme	 - 	225	258	 - 	 - 	
Expansion of switch your thinking! program	 - 	4,600	4,715	4,833	4,954	
Efficiency Dividend	 - 	 - 	(24)	(24)	(24)	
						
2009-10 Budget Technical Adjustments						
Revised Indexation Parameters	 - 	 - 	 - 	 - 	86	
Revised Superannuation Contributions 	317	(59)	(120)	(168)	(226)	
National Partnership - Caring for Our Country	1,078	1,359	1,359	1,359	1,359	
Rollover - Implementation of Climate Change Strategy	(905)	905	 - 	 - 	 - 	
Rollover - Renewable Energy Targets	(175)	175	 - 	 - 	 - 	
Rollover - Solar Farm Facility Advisor	(120)	120	 - 	 - 	 - 	
Rollover - Implementation of Electricity Feed-In Tariff	(100)	100	 - 	 - 	 - 	
Transfer - Environment, Climate Change, Energy and Water Functions from TAMS - Residual Funding	9,430	10,473	10,808	11,181	11,527	
Transfer - Solar Power Facility Advisor from CMD 	120	 - 	 - 	 - 	 - 	
						
2009-10 Budget	13,632	23,012	22,114	22,391	22,896	

						

Changes to Appropriation - Territorial
 	2008-09	2009-10	2010-11	2011-12	2012-13	
Payment for Expenses on Behalf of Territory	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2008-09 Budget	 - 	 - 	 - 	 - 	 - 	
						
Technical Adjustment						
Transfer - Office of the Commissioner for the Environment from TAMS - Partial Funding	200	200	200	200	200	
						
2009-10 Budget Technical Adjustment						
Revised Indexation Parameters	 - 	 - 	 - 	 - 	47	
Transfer - Office of the Commissioner for the Environment from TAMS - Residual Funding	907	1,101	1,143	1,192	1,192	
						
2009-10 Budget	1,107	1,301	1,343	1,392	1,439	

						
						
Changes to Appropriation - Departmental						
 	2008-09	2009-10	2010-11	2011-12	2012-13	
Capital Injections	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2008-09 Budget	 - 	 - 	 - 	 - 	 - 	
						
2nd Appropriation						
Relocation and Fitout Costs	100	 - 	 - 	 - 	 - 	
						
2009-10 Budget Policy Adjustment						
Accelerating Replacing Stormwater Drains with Wetlands	 - 	3,560	10,310	 - 	 - 	
						
2009-10 Budget Technical Adjustments						
Rollover - Relocation and Fitout Costs	(100)	100	 - 	 - 	 - 	
Transfer - Renewable Energy Technology Showcase from TAMS	888	 - 	 - 	 - 	 - 	
						
2009-10 Budget	888	3,660	10,310	 - 	 - 	

 2009-10 Capital Works Program
 	Estimated	Estimated	2009-10	2010-11	2011-12	Expected 	
	Total	Expenditure	Financing	Financing	Financing	Completion 	
	Cost	Pre 2009-10				Date  	
 	$’000	$’000	$’000	$’000	$’000	 	
							
New Capital Works 							
Accelerating Replacing Stormwater Drains with Wetlands	13,870	-	3,560	10,310	-	Sep 2010	
							
Total New Capital Works	13,870	-	3,560	10,310	-		
							
Works in Progress							
Relocation and Fitout Costs	100	-	100	-	-	Aug 2009	
							
Total Works in Progress	100	-	100	-	-		
							
Total Capital Works Program	13,970	-	3,660	10,310	-		

Department of the Environment, Climate Change, Energy and Water
Operating Statement
  2008-09			  2008-09	   2009-10		  2010-11	    2011-12	  2012-13		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
0		Government Payment for Outputs	13,632	23,012	69	22,114	22,391	22,896		
0		Taxes Fees and Fines	0	425	100	439	454	470		
0		User Charges - Non ACT Government	86	3,789	2	92	95	98		
0		Grants from the Commonwealth	4,334	0	-100	0	0	0		
0		Interest	105	27	-74	28	29	30		
0		Other Revenue	164	248	51	257	266	275		
0		Total Revenue	18,321	27,501	50	22,930	23,235	23,769		
		Gains								
0		Total Gains	0	0	-	0	0	0		
0		Total Income	18,321	27,501	50	22,930	23,235	23,769		
		Expenses								
0		Employee Expenses	5,555	8,524	53	8,784	8,953	9,147		
0		Superannuation Expenses	1,128	1,131	..	1,109	1,091	1,074		
0		Supplies and Services	8,249	12,341	50	11,911	12,041	12,387		
0		Depreciation and Amortisation	5	10	100	153	149	148		
0		Grants and Purchased Services	771	1,482	92	804	825	835		
0		Other Expenses	490	614	25	623	633	644		
0		Total Ordinary Expenses	16,198	24,102	49	23,384	23,692	24,235		
0		Operating Result	2,123	3,399	60	-454	-457	-466		

Department of the Environment, Climate Change, Energy and Water
Balance Sheet
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/09			as at 30/6/09	as at 30/6/10	   Var	as at 30/6/11	as at 30/6/12	as at 30/6/13		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
		Current Assets								
0		Cash and Cash Equivalents	1,781	1,781	-	1,781	1,781	1,781		
0		Receivables	127	127	-	127	127	127		
0		Total Current Assets	1,908	1,908	-	1,908	1,908	1,908		
		Non Current Assets								
0		Property, Plant and Equipment	165	255	55	3,662	13,823	13,675		
0		Capital Works in Progress	5,742	13,002	126	19,752	9,442	9,442		
0		Total Non Current Assets	5,907	13,257	124	23,414	23,265	23,117		
0		TOTAL ASSETS	7,815	15,165	94	25,322	25,173	25,025		
		Current Liabilities								
0		Finance Leases	133	133	-	133	133	133		
0		Employee Benefits	1,543	1,834	19	2,135	2,443	2,761		
0		Other Provisions	555	555	-	555	555	555		
0		Other	371	371	-	371	371	371		
0		Total Current Liabilities	2,602	2,893	11	3,194	3,502	3,820		
		Non Current Liabilities								
0		Finance Leases	22	22	-	22	22	22		
0		Employee Benefits	56	56	-	56	56	56		
0		Total Non Current Liabilities	78	78	-	78	78	78		
0		TOTAL LIABILITIES	2,680	2,971	11	3,272	3,580	3,898		
0		NET ASSETS	5,135	12,194	137	22,050	21,593	21,127		
		REPRESENTED BY FUNDS EMPLOYED								
0		Accumulated Funds	5,135	12,194	137	22,050	21,593	21,127		
0		TOTAL FUNDS EMPLOYED	5,135	12,194	137	22,050	21,593	21,127		

Department of the Environment, Climate Change, Energy and Water
Cash Flow Statement
  2008-09			  2008-09	   2009-10		  2010-11	    2011-12	  2012-13		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		CASH FLOWS FROM OPERATING ACTIVITIES								
		Receipts								
0		Cash from Government for Outputs	13,632	23,012	69	22,114	22,391	22,896		
0		Taxes, Fees and Fines	0	425	#	439	454	470		
0		User Charges	86	89	3	92	95	98		
0		Interest Received	105	27	-74	28	29	30		
0		Grants Received from the Commonwealth	372	0	-100	0	0	0		
0		Other Revenue	164	3,948	4	257	266	275		
0		Operating Receipts	14,359	27,501	92	22,930	23,235	23,769		
		Payments								
0		Related to Employees	5,393	8,233	53	8,481	8,645	8,829		
0		Related to Superannuation	1,128	1,131	..	1,109	1,091	1,074		
0		Related to Supplies and Services	8,739	12,955	48	12,536	12,674	13,031		
0		Grants and Purchased Services	771	1,482	92	804	825	835		
0		Operating Payments	16,031	23,801	48	22,930	23,235	23,769		
0		NET CASH INFLOW/ (OUTFLOW) FROM OPERATING ACTIVITIES	-1,672	3,700	321	0	0	0		
		CASH FLOWS FROM INVESTING ACTIVITIES								
		Payments								
0		Purchase of Property, Plant and Equipment and Capital Works	2,888	7,360	155	10,310	0	0		
0		Investing Payments	2,888	7,360	155	10,310	0	0		
0		NET CASH INFLOW/ (OUTFLOW) FROM INVESTING ACTIVITIES	-2,888	-7,360	155	-10,310	0	0		
		CASH FLOWS FROM FINANCING ACTIVITIES								
		Receipts								
0		Capital Injection from Government	888	3,660	312	10,310	0	0		
0		Receipt of Transferred Cash Balances	5,453	0	-100	0	0	0		
0		Financing Receipts	6,341	3,660	-42	10,310	0	0		
0		NET CASH INFLOW/ (OUTFLOW) FROM FINANCING ACTIVITIES	6,341	3,660	-42	10,310	0	0		
0		NET INCREASE/ (DECREASE) IN CASH HELD	1,781	0	-100	0	0	0		
0		CASH AT BEGINNING OF REPORTING PERIOD	0	1,781	100	1,781	1,781	1,781		
0		CASH AT THE END OF THE REPORTING PERIOD	1,781	1,781	-	1,781	1,781	1,781		

Department of the Environment, Climate Change, Energy and Water
Statement of Changes in Equity
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/09			as at 30/6/09	as at 30/6/10	   Var	as at 30/6/11	as at 30/6/12	as at 30/6/13		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
0		Opening Balance	0	5,135	#	12,194	22,050	21,593		
		Accumulated Funds								
0		Operating Result for the Period	2,123	3,399	60	-454	-457	-466		
		Reserves								
0		Total Income And Expense For The Period	2,123	3,399	60	-454	-457	-466		
		Transactions Involving Equity Holders Affecting Accumulated Funds								
0		Capital Injections	888	3,660	312	10,310	0	0		
0		Inc/Dec in Net Assets due to Admin Restructure	2,124	0	-100	0	0	0		
0		Closing Balance	5,135	12,194	137	22,050	21,593	21,127		
Notes to the Budget Statements
The Department was created following the announcement of the Administrative Arrangements (No.2) (AA) on 10 November 2008.  No estimates were contained in the 2008-09 Budget for this entity.  Funds were transferred from the Department of Territory and Municipal Services (TAMS) to create the Department.  This accounts for the variances between the 2008-09 Budget and 2008-09 estimated outcome.
Significant variations are as follows:
Operating Statement
•	government payment for outputs:
•	the increase of $9.380 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to:
•	the full year effect of the AA transfer from TAMS ($1.043 million);
•	the full year effect of supplementary appropriation received in 2008-09 to establish the new Department ($0.721 million);
•	funding for new programs and initiatives, including the expansion of switch your thinking programs ($4.6 million), Community Partnerships for Sustainability and the Environment ($0.321 million), Commercial Waste ($0.225 million) and Plastic Bag Community Consultation ($0.085 million);
•	the rollover of initiative funding from 2008-09 to 2009-10 ($2.360 million), including the Implementation of the Climate Change Strategy ($1.810 million), Renewable Energy Targets ($0.350 million), and the Implementation of the Electricity Feed-In Tariff ($0.2 million);
•	the rollover of funding received from the Chief Minister’s Department to facilitate the establishment of a large-scale ACT solar power facility ($0.120 million); and
•	the receipt of appropriation in place of receiving Commonwealth grants for ‘Caring for our Country’, due to the Federal Financial Reforms ($0.281 million);
partially offset by:
•	decrease in notional superannuation expenses ($0.377 million).
•	taxes, fees and fines:  the increase of $0.425 million in the 2009-10 Budget from the 2008-09 estimated outcome is due to the full year effect of the AA transfer.  Note that prior to the transfer, TAMS had received all 2008-09 Budgeted taxes, fees and fines.
•	user charges — non ACT Government:  the increase of $3.703 million in the 2009-10 Budget from the 2008-09 estimated outcome is due to the reclassification of National Water Commission funding from Commonwealth Grants to User Charges — non ACT Government due to the Federal Financial Reforms.
•	grants from the Commonwealth:  the decrease of $4.334 million in the 2009-10 Budget from the 2008-09 estimated outcome is due to the transfer of Commonwealth grant revenue to the Department of Treasury due to the Federal Financial Reforms.
•	interest:  the decrease of $0.078 million in the 2009-10 Budget from the 2008-09 estimated outcome is due to reduced bank balances.
•	other revenue:  the increase of $0.084 million in the 2009-10 Budget from the 2008-09 estimated outcome is due to the full year effect of the AA transfer.
•	employee expenses:
•	the increase of $2.969 million in the 2009-10 Budget from the 2008-09 estimated outcome is due to:
•	the full year effect of the AA transfer ($1.608 million);
•	the full year effect of appropriation received in 2008-09 to establish the new Department ($0.566 million); and
•	new initiatives, including the expansion of switch your thinking programs ($0.703 million) and Commercial Waste ($0.092 million).
•	supplies and services:
•	the increase of $4.092 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to:
•	funding for new programs and initiatives including the expansion of switch your thinking programs ($3.818 million), Commercial Waste ($0.125 million), and Plastic Bag Community Consultation ($0.085 million);
•	rollover of initiative funding from 2008-09 to 2009-10, including funding for the Implementation of the Climate Change Strategy ($0.410 million), Renewable Energy Targets ($0.350 million), and the Implementation of the Electricity Feed-In Tariff ($0.2 million);
•	the rollover of funding received from the Chief Minister’s Department to facilitate the procurement process for a large scale ACT solar power facility ($0.120 million); and
•	funding received for ‘Caring for our Country’ ($1.359 million);
partially offset by:
•	the cessation of the Water Strategy Implementation Program ($1.374 million) and the Living Murray initiative ($0.320 million); and
•	decrease in funding from the National Water Commission ($0.4 million).
•	grants and purchased services: 
•	the increase of $0.711 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to:
•	rollover of initiative funding from 2008-09 to 2009-10 for the Implementation of the Climate Change Strategy ($1.4 million); and
•	funding for Community Partnerships for Sustainability and the Environment ($0.321 million);
partially offset by:
•	the cessation of Climate Change grants ($0.7 million) and the cessation of the National Heritage Trust and National Land Care Programs ($0.310 million).
•	other expenses:  the increase of $0.124 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to the full year effect of the AA transfer.
Balance Sheet
•	property, plant and equipment:  the increase of $0.090 million in 2009-10 Budget from the 2008-09 estimated outcome is due to fitout costs associated with co-locating Department staff.
•	capital works in progress: 
•	the increase of $7.260 million in 2009-10 Budget from the 2008-09 estimated outcome is due to:
•	new initiative for Accelerating Replacing Stormwater Drains with Wetlands ($3.560 million); and
•	increased funding from the Australian Government Water Fund ($3.7 million).
•	current employee benefits:  the increase of $0.291 million in 2009-10 Budget from the 2008-09 estimated outcome is due to lower than expected leave taken by Department staff in 2008-09 and the AA transfer.
Cash Flow Statement
Variations in this statement are explained in the notes above.
Statement of Changes in Equity
•	capital injections:
•	the increase of $2.772 million in the 2008-09 estimated outcome from the original budget relates to:
•	funding for the Accelerating Replacing Stormwater Drains with Wetlands ($3.560 million); and
•	the rollover of relocation and fitout costs ($0.1 million);
partially offset by:
•	the rollover of the Renewable Energy Technology Showcase project ($0.888 million).

Department of the Environment, Climate Change, Energy and Water
Statement of Income and Expenses on Behalf of the Territory
  2008-09			  2008-09	   2009-10		  2010-11	    2011-12	  2012-13		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
0		Payment for Expenses on behalf of Territory	1,107	1,301	18	1,343	1,392	1,439		
0		Taxes Fees and Fines	19,602	28,131	44	28,393	30,075	31,179		
0		Total Revenue	20,709	29,432	42	29,736	31,467	32,618		
		Gains								
0		Total Gains	0	0	-	0	0	0		
0		Total Income	20,709	29,432	42	29,736	31,467	32,618		
		Expenses								
0		Employee Expenses	491	561	14	578	603	627		
0		Superannuation Expenses	55	95	73	98	102	105		
0		Supplies and Services	468	484	3	506	520	535		
0		Grants and Purchased Services	93	161	73	161	167	172		
0		Transfer Expenses	19,602	28,131	44	28,393	30,075	31,179		
0		Total Ordinary Expenses	20,709	29,432	42	29,736	31,467	32,618		
0		Operating Result	0	0	-	0	0	0		

Department of the Environment, Climate Change, Energy and Water
Statement of Assets and Liabilities on Behalf of the Territory
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/09			as at 30/6/09	as at 30/6/10	   Var	as at 30/6/11	as at 30/6/12	as at 30/6/13		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
		Current Assets								
0		Cash and Cash Equivalents	1,007	1,007	-	1,007	1,007	1,007		
0		Total Current Assets	1,007	1,007	-	1,007	1,007	1,007		
0		TOTAL ASSETS	1,007	1,007	-	1,007	1,007	1,007		
		Current Liabilities								
0		Employee Benefits	120	120	-	120	120	120		
0		Other	515	515	-	515	515	515		
0		Total Current Liabilities	635	635	-	635	635	635		
		Non Current Liabilities								
0		Employee Benefits	18	18	-	18	18	18		
0		Total Non Current Liabilities	18	18	-	18	18	18		
0		TOTAL LIABILITIES	653	653	-	653	653	653		
0		NET ASSETS	354	354	-	354	354	354		
		REPRESENTED BY FUNDS EMPLOYED								
0		Accumulated Funds	354	354	-	354	354	354		
0		TOTAL FUNDS EMPLOYED	354	354	-	354	354	354		

Department of the Environment, Climate Change, Energy and Water
Budgeted Statement of Cash Flows on Behalf of the Territory
  2008-09			  2008-09	   2009-10		  2010-11	    2011-12	  2012-13		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		CASH FLOWS FROM OPERATING ACTIVITIES								
		Receipts								
0		Cash from Government for EBT	1,107	1,301	18	1,343	1,392	1,439		
0		Taxes, Fees and Fines	19,602	28,131	44	28,393	30,075	31,179		
0		Operating Receipts	20,709	29,432	42	29,736	31,467	32,618		
		Payments								
0		Related to Employees	491	561	14	578	603	627		
0		Related to Superannuation	55	95	73	98	102	105		
0		Related to Supplies and Services	468	484	3	506	520	535		
0		Grants and Purchased Services	93	161	73	161	167	172		
0		Territory Receipts to Government	19,602	28,131	44	28,393	30,075	31,179		
0		Operating Payments	20,709	29,432	42	29,736	31,467	32,618		
0		NET CASH INFLOW/ (OUTFLOW) FROM OPERATING ACTIVITIES	0	0	-	0	0	0		
		CASH FLOWS FROM FINANCING ACTIVITIES								
		Receipts								
0		Receipt of Transferred Cash Balances	1,007	0	-100	0	0	0		
0		Financing Receipts	1,007	0	-100	0	0	0		
0		NET CASH INFLOW/ (OUTFLOW) FROM FINANCING ACTIVITIES	1,007	0	-100	0	0	0		
0		NET INCREASE/ (DECREASE) IN CASH HELD	1,007	0	-100	0	0	0		
0		CASH AT BEGINNING OF REPORTING PERIOD	0	1,007	100	1,007	1,007	1,007		
0		CASH AT THE END OF THE REPORTING PERIOD	1,007	1,007	-	1,007	1,007	1,007		

Department of the Environment, Climate Change, Energy and Water
Statement of Changes in Equity on Behalf of the Territory
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/09			as at 30/6/09	as at 30/6/10	   Var	as at 30/6/11	as at 30/6/12	as at 30/6/13		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
0		Opening Balance	0	354	100	354	354	354		
		Accumulated Funds								
0		Operating Result for the Period	0	0	-	0	0	0		
		Reserves								
0		Inc/Dec in Net Assets due to Admin Restructure	354	0	-100	0	0	0		
0		Closing Balance	354	354	-	354	354	354		
Notes to the Budget Statements
The Department was created following the announcement of the Administrative Arrangements (No.2) (AA) on 10 November 2008.  No estimates were contained in the 2008-09 Budget for this entity.  Funds were transferred from TAMS to create the Department.  This accounts for the variances between the 2008-09 Budget and 2008-09 estimated outcome.
Significant variations are as follows:
Statement of Income and Expenses on Behalf of the Territory
The variations between the 2009-10 Budget and the 2008-09 estimated outcome are due to the full year effect of the AA transfer from TAMS.
Budgeted Statement of Cash Flows on Behalf of the Territory
Variations in the statement are explained in the notes above.