Notes to the Budget Statements

DEPARTMENT OF EDUCATION AND COMMUNITY SERVICES

Objectives

The Department works in partnership with the community to provide school education, training, care and protection of children, and sport and recreation services 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, identification of, and assistance to children and youth with specific needs, appropriate care and protection strategies for children, supporting for community development activities and management of sport and recreation programs and facilities.

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, support families and community organisations, and improve participation in sport and recreation activities in the ACT.

20001-20012 Highlights

Strategic initiatives that will be pursued in 20001-20012 include:

increasing focus on enhancing professionalism and quality teaching;

enhancing provision of apprenticeships;

implementing on-line delivery of services;

improving school’s information technology network;

upgrading of school’s science and technology facilities;

constructing new sporting facilities at Gungahlin;

enhancing sportsgrounds improvement program;

expanding indigenous education programs;

supporting foster carers for GST impact;

strengthening of youth facilities in Tuggeranong;

building community well being through schools;

developing a framework for early childhood from birth to 8 years; and

introducing a therapy program for Primary School Autism units.

implementing a strategic plan for government preschools;

supporting children’s learning from birth to eight years;

delivering a behaviour management program for children with disabilities;

increasing the capacity of the indigenous youth centre and providing support to indigenous high school students;

expanding Out of School Education Program;

providing early intervention to protect children and prevent family breakdown, child abuse and neglect;

supporting students at risk of early leaving school and families at risk;

DEPARTMENT OF EDUCATION AND COMMUNITY SERVICES

Objectives

The Department works in partnership with the community to provide school education, training, care and protection of children, and sport and recreation services 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, identification of, and assistance, to children and youth with specific needs, appropriate care and protection strategies for children, support for community development activities and management of sport and recreation programs and facilities.

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, support families and community organisations, and improve participation in sport and recreation activities in the ACT.

2001-02 Highlights

Strategic and operational issues to be pursued in 200102 include:

focusing on a range of significant strategic issues such as the introduction of new education legislation and implementing a preschools strategic plan and a youth services plan;
supporting better educational outcomes for government schools by progressively reducing class sizes in kindergarten, year 1 and year 2 by the end of 2004 and introducing an early intervention student management program;
enhancing the use of information technology in teaching and learning by establishing a schools IT centre of excellence, continuing school IT grants, participating in a national project to develop on-line curriculum content and implementing a virtual campus at CIT;
continuing to improve outcomes for high school students through the High School for the New Millennium project;
ensuring continuous improvement of school programs through implementing principal and teacher professional appraisal programs;
enhancing child protection by strengthening support for children in need of care including those leaving foster care and in the indigenous community;
enhancing transport options for students with disabilities consistent with the Free School Student Transport Scheme;
supporting students at risk of leaving school early through a special support program and expanding The Smith Family “Learning for Life” program;
supporting families and youth at risk through supporting young carers, additional crisis accommodation and management services and youth connection family support, implementing a recreation support program for at-risk youth, enhancing the out of school education program and supporting families with adolescents;
building capacity within non-government organisations to better meet community needs;
enhancing services to indigenous people and students through a new indigenous youth centre and the introduction of CIT scholarships for indigenous and financially disadvantaged students;
undertaking a major refurbishment program for schools and sportsgrounds; and
increasing support to non-government schools through increased per capita funding including early childhood initiatives, increased interest subsidy scheme funding for capital projects and facilitating the introduction of a common assessment process for literacy and numeracy in non government schools over the next 4 years.

Department of Education and Community Services
Statement Of Financial Performance
200001 / 200001 / 200102 / 2002-03 / 2003-04 / 2004-05
Budget / Est.Outcome / Budget / Var / Estimate / Estimate / Estimate
$'000 / $'000 / $'000 / % / $'000 / $'000 / $'000
Revenue
404 747 / Government Payment for Outputs / 405 493 / 419 905 / 4 / 432 520 / 444 646 / 453 694
5 441 / User Charges - Non ACT Government / 4 941 / 5 169 / 5 / 5 206 / 5 206 / 5 319
512 / User Charges - ACT Government / 512 / 489 / -4 / 489 / 264 / 269
1 939 / Grants from the Commonwealth / 1 996 / 2 061 / 3 / 2 106 / 2 151 / 2 198
950 / Interest / 1 340 / 950 / -29 / 950 / 950 / 950
13 396 / Other Revenue / 14 296 / 14 296 / - / 14 296 / 14 296 / 14 296
319 / Resources Received free of charge / 319 / 319 / - / 319 / 319 / 319
427 304 / Total Ordinary Revenue / 428 897 / 443 189 / 3 / 455 886 / 467 832 / 477 045
Expenses
218 993 / Employee Expenses / 212 978 / 219 052 / 3 / 227 444 / 235 874 / 242 261
38 954 / Superannuation Expenses / 37 502 / 39 393 / 5 / 40 679 / 40 963 / 40 956
33 089 / Administrative Expenses / 39 908 / 43 034 / 8 / 44 154 / 45 126 / 45 869
23 663 / Depreciation and Amortisation / 23 635 / 24 007 / 2 / 24 772 / 24 876 / 25 093
13 269 / Borrowing Costs / 13 269 / 11 332 / -15 / 11 332 / 11 332 / 11 332
81 849 / Grants and Purchased Services / 85 373 / 88 548 / 4 / 88 998 / 91 129 / 92 271
41 661 / Other Expenses / 42 149 / 43 463 / 3 / 44 184 / 43 517 / 44 435
451 478 / Total Ordinary Expenses / 454 814 / 468 829 / 3 / 481 563 / 492 817 / 502 217
-24 174 / Operating Result / -25 917 / -25 640 / -1 / -25 677 / -24 985 / -25 172
0 / Increase/(Decrease) in asset revaluation reserve / 1 / 2 / 100 / 1 / 0 / 0
0 / Increase/(Decrease) in retained profits on the adoption of a new standard / 0 / 0 / - / 0 / 0 / 0
0 / Change In Equity Other Than Those Resulting From Transactions With Owners As Owners / 1 / 2 / 100 / 1 / 0 / 0
705 676 / Total Equity From Start of Period / 706 571 / 699 986 / -1 / 699 273 / 681 267 / 656 572
23 433 / Capital Injections / 19 331 / 24 925 / 29 / 7 670 / 290 / 0
704 935 / Total Equity At The End of Period / 699 986 / 699 273 / .. / 681 267 / 656 572 / 631 400
Department of Education and Community Services
Statement Of Financial Position
Budget / Est.Outcome / Planned / Planned / Planned / Planned
as at 30/6/01 / as at 30/6/01 / as at 30/6/02 / Var / as at 30/6/03 / as at 30/6/04 / as at 30/6/05
$'000 / $'000 / $'000 / % / $'000 / $'000 / $'000
Current Assets
15 983 / Cash / 15 601 / 14 056 / -10 / 13 410 / 3 823 / 3 956
2 197 / Receivables / 1 885 / 1 885 / - / 1 885 / 1 885 / 1 885
1 547 / Investments / 0 / 0 / - / 0 / 0 / 0
3 341 / Other / 1 515 / 1 515 / - / 1 515 / 1 515 / 1 515
23 068 / Total Current Assets / 19 001 / 17 456 / -8 / 16 810 / 7 223 / 7 356
Non Current Assets
1 610 / Investments / 1 700 / 1 700 / - / 1 700 / 1 700 / 1 700
741 066 / Property, Plant and Equipment / 742 225 / 743 253 / .. / 730 797 / 707 427 / 683 550
5 196 / Capital Works in Progress / 2 224 / 3 430 / 54 / 0 / 0 / 0
747 872 / Total Non Current Assets / 746 149 / 748 383 / .. / 732 497 / 709 127 / 685 250
770 940 / TOTAL ASSETS / 765 150 / 765 839 / .. / 749 307 / 716 350 / 692 606
Current Liabilities
2 919 / Creditors / 3 885 / 3 885 / - / 3 885 / 3 885 / 3 885
181 / Finance Leases / 51 / 27 / -47 / 27 / 27 / 10
22 905 / Employee Entitlements / 22 817 / 24 271 / 6 / 25 772 / 17 536 / 18 990
1 967 / Other / 1 745 / 1 745 / - / 1 745 / 1 745 / 1 745
27 972 / Total Current Liabilities / 28 498 / 29 928 / 5 / 31 429 / 23 193 / 24 630
Non Current Liabilities
135 / Finance Leases / 97 / 70 / -28 / 43 / 16 / 6
37 897 / Employee Entitlements / 36 568 / 36 568 / - / 36 568 / 36 569 / 36 570
38 032 / Total Non Current Liabilities / 36 665 / 36 638 / .. / 36 611 / 36 585 / 36 576
66 004 / TOTAL LIABILITIES / 65 163 / 66 566 / 2 / 68 040 / 59 778 / 61 206
704 935 / NET ASSETS / 699 986 / 699 273 / .. / 681 267 / 656 572 / 631 400
REPRESENTED BY FUNDS EMPLOYED
554 247 / Accumulated Funds / 549 297 / 548 582 / .. / 530 575 / 505 880 / 480 708
150 688 / Reserves / 150 689 / 150 691 / .. / 150 692 / 150 692 / 150 692
704 935 / TOTAL FUNDS EMPLOYED / 699 986 / 699 273 / .. / 681 267 / 656 572 / 631 400
Department of Education and Community Services
Cashflow Statement
200001 / 200001 / 200102 / 2002-03 / 2003-04 / 2004-05
Budget / Est.Outcome / Budget / Var / Estimate / Estimate / Estimate
$'000 / $'000 / $'000 / % / $'000 / $'000 / $'000
21 280 / CASH AT BEGINNING OF REPORTING PERIOD / 20 956 / 17 301 / -17 / 15 756 / 15 110 / 5 523
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts
404 747 / Cash from Government for Outputs / 405 493 / 419 905 / 4 / 432 520 / 444 646 / 453 694
5 953 / User Charges / 5 453 / 5 658 / 4 / 5 695 / 5 470 / 5 588
950 / Interest Received / 1 340 / 950 / -29 / 950 / 950 / 950
1 939 / Grants Received from the Commonwealth / 1 996 / 2 061 / 3 / 2 106 / 2 151 / 2 198
25 800 / Other Revenue / 25 188 / 26 520 / 5 / 25 504 / 25 220 / 25 439
439 389 / Operating Receipts / 439 470 / 455 094 / 4 / 466 775 / 478 437 / 487 869
Payments
256 467 / Related to Employees / 249 068 / 256 991 / 3 / 266 622 / 285 072 / 281 762
32 810 / Related to Administration / 39 561 / 42 715 / 8 / 43 835 / 44 808 / 45 551
13 269 / Borrowing Costs / 13 269 / 11 332 / -15 / 11 332 / 11 332 / 11 332
81 849 / Grants and Purchased Services / 85 373 / 88 548 / 4 / 88 998 / 91 129 / 92 271
55 729 / Other / 54 542 / 55 687 / 2 / 55 392 / 54 441 / 55 578
440 124 / Operating Payments / 441 813 / 455 273 / 3 / 466 179 / 486 782 / 486 494
-735 / NET CASH INFLOW/(OUTFLOW) FROM OPERATING ACTIVITIES / -2 343 / -179 / 92 / 596 / -8 345 / 1 375
CASH FLOWS FROM INVESTING ACTIVITIES
Payments
24 648 / Purchase of Property, Plant and Equipment / 20 546 / 26 240 / 28 / 8 885 / 1 505 / 1 215
24 648 / Investing Payments / 20 546 / 26 240 / 28 / 8 885 / 1 505 / 1 215
-24 648 / NET CASH INFLOW/(OUTFLOW) FROM INVESTING ACTIVITIES / -20 546 / -26 240 / -28 / -8 885 / -1 505 / -1 215
CASH FLOWS FROM FINANCING ACTIVITIES
Receipts
23 433 / Capital Injection from Government / 19 331 / 24 925 / 29 / 7 670 / 290 / 0
23 433 / Financing Receipts / 19 331 / 24 925 / 29 / 7 670 / 290 / 0
Payments
189 / Repayment of Finance Lease / 97 / 51 / -47 / 27 / 27 / 27
189 / Financing Payments / 97 / 51 / -47 / 27 / 27 / 27
23 244 / NET CASH INFLOW/(OUTFLOW) FROM FINANCING ACTIVITIES / 19 234 / 24 874 / 29 / 7 643 / 263 / -27
-2 139 / NET INCREASE/(DECREASE) IN CASH HELD / -3 655 / -1 545 / 58 / -646 / -9 587 / 133
19 141 / CASH AT THE END OF THE REPORTING PERIOD / 17 301 / 15 756 / -9 / 15 110 / 5 523 / 5 656



Department of Education and Community Services
Operating StatementStatement of Financial Performance
19992000-001 / 1999-00 / 2000-01 / 2001-02 / 2002-03 / 2003-04
Budget / Est.Outcome / Budget / Var / Estimate / Estimate / Estimate
$'000 / $'000 / $'000 / % / $'000 / $'000 / $'000
Revenue
404 747392 595 / Government Payment for Outputs / 387 605 / 404 747 / 4 / 413 252 / 423 811 / 435 572
5 4415 250 / User Charges -– Non ACT Government / 5 250 / 5 441 / 4 / 5 669 / 5 706 / 5 706
512261 / User Charges -– ACT Government / 261 / 512 / 96 / 489 / 489 / 264
1 9391 796 / Grants from the Commonwealth / 1 910 / 1 939 / 2 / 1 969 / 2 000 / 2 032
950950 / Interest / 1 510 / 950 / -37 / 950 / 950 / 950
13 39613 369 / Other Revenue / 13 959 / 13 396 / -4 / 13 396 / 13 396 / 13 396
00 / Liabilities Assumed by Government / 0 / 0 / - / 0 / 0 / 0
319386 / Resources Received free of charge / 386 / 319 / -17 / 319 / 319 / 319
427 304414 608 / Total Ordinary Revenue / 410 881 / 427 304 / 4 / 436 044 / 446 671 / 458 239
Expenses
218 993214 203 / Employee Expenses / 211 509 / 218 993 / 4 / 226 088 / 233 389 / 241 853
38 95439 100 / Superannuation Expenses / 37 162 / 38 954 / 5 / 40 113 / 41 099 / 41 099
33 08933 311 / Administrative Expenses / 34 186 / 33 089 / -3 / 34 512 / 36 066 / 36 959
23 66323 309 / Depreciation and Amortisation / 23 213 / 23 663 / 2 / 24 327 / 24 710 / 24 711
13 26914 352 / Interest / 14 285 / 13 269 / -7 / 11 332 / 11 332 / 11 332
81 84977 472 / Grants and Purchased Services / 81 803 / 81 849 / 0 / 84 201 / 85 070 / 87 311
41 66140 052 / Other Expenses / 41 030 / 41 661 / 2 / 42 131 / 42 904 / 43 684
451 478441 799 / Total Ordinary Expenses / 443 188 / 451 478 / 2 / 462 704 / 474 570 / 486 949
-24 174-27 191 / Operating Result Beforefrom ExtraoOrdinary ItemsActivities / -32 307 / -24 174 / -25 / -26 660 / -27 899 / -28 710
02 287 / Injection for Operating Requirements / 7 730 / 0 / -100 / 0 / 0 / 0
-24 174-24 904 / Result from Ordinary ActivitiesOperating Result / -24 577 / -24 174 / -2 / -26 660 / -27 899 / -28 710
554 987577 622 / Accumulated Funds - Start of PeriodOpening Total Funds Employed / 573 555 / 554 987 / -3 / 554 247 / 533 339 / 505 441
13 / Accum Funds Opening Adjustment / 2 / 1 / -50 / 2 / 1 / 0
23 43314 454 / Capital Injections / 9 600 / 23 433 / 144 / 5 750 / 0 / 0
00 / Inc/Dec in Net Assets from Admin Restructure / -3 592 / 0 / -100 / 0 / 0 / 0
554 247567 175 / Accumulated Funds - End of PeriodClosing Total Funds Employed / 554 988 / 554 247 / 0 / 533 339 / 505 441 / 476 731
Department of Education and Community Services
Statement Of Financial Position
Budget / Est.Outcome / Planned / Planned / Planned / Planned
as at 30/6/001 / as at 30/6/001 / as at 30/6/012 / Var / as at 30/6/023 / as at 30/6/034 / as at 30/6/045
$'000 / $'000 / $'000 / % / $'000 / $'000 / $'000
Current Assets
15 98317 553 / Cash / 16 502 / 15 983 / -3 / 15 252 / 12 165 / 8 269
2 197765 / Receivables / 497 / 2 197 / 342 / 2 197 / 2 197 / 2 197
1 5470 / Investments / 3 167 / 1 547 / -51 / 0 / 0 / 0
3 341545 / Other / 3 341 / 3 341 / 0 / 3 341 / 3 341 / 3 341
23 06818 863 / Total Current Assets / 23 507 / 23 068 / -2 / 20 790 / 17 703 / 13 807
Non Current Assets
1 6100 / Investments / 1 610 / 1 610 / 0 / 1 610 / 1 610 / 1 610
741 066766 100 / Property, Plant and Equipment / 743 938 / 741 066 / 0 / 729 041 / 705 687 / 682 332
5 1963 270 / Capital Works in Progress / 1 200 / 5 196 / 333 / 0 / 0 / 0
747 872769 370 / Total Non Current Assets / 746 748 / 747 872 / 0 / 730 651 / 707 297 / 683 942
770 940788 233 / TOTAL ASSETS / 770 255 / 770 940 / 0 / 751 441 / 725 000 / 697 749
Current Liabilities
2 9194 057 / Creditors / 2 856 / 2 919 / 2 / 2 919 / 2 919 / 2 919
181189 / Finance Leases / 186 / 181 / -3 / 181 / 128 / 75
22 90521 520 / Employee Entitlements / 21 493 / 22 905 / 7 / 24 359 / 25 860 / 27 362
1 9671 539 / Other / 1 967 / 1 967 / 0 / 1 967 / 1 967 / 1 967
27 97227 305 / Total Current Liabilities / 26 502 / 27 972 / 6 / 29 426 / 30 874 / 32 323
Non Current Liabilities
135165 / Finance Leases / 179 / 135 / -25 / 91 / 100 / 109
37 89741 171 / Employee Entitlements / 37 897 / 37 897 / 0 / 37 897 / 37 897 / 37 898
0116 / Other Provisions / 0 / 0 / - / 0 / 0 / 0
38 03241 452 / Total Non Current Liabilities / 38 076 / 38 032 / 0 / 37 988 / 37 997 / 38 007
66 00468 756 / TOTAL LIABILITIES / 64 578 / 66 004 / 2 / 67 414 / 68 871 / 70 330
704 936719 477 / NET ASSETS / 705 677 / 704 936 / 0 / 684 027 / 656 129 / 627 419
REPRESENTED BY FUNDS EMPLOYED
554 247567 175 / Accumulated Funds / 554 988 / 554 247 / 0 / 533 339 / 505 441 / 476 731
150 688152 300 / Reserves / 150 688 / 150 688 / 0 / 150 688 / 150 688 / 150 688
704 935719 475 / TOTAL FUNDS EMPLOYED / 705 676 / 704 935 / 0 / 684 027 / 656 129 / 627 419
Department of Education and Community Services
Cashflow Statement
2000-01 1999-00 / 2000-01 1999-00 / 2001-02 2000-01 / 2002-03 2001-02 / 2003-04 2002-03 / 20034-045
Budget / Est.Outcome / Budget / Var / Estimate / Estimate / Estimate
$'000 / $'000 / $'000 / % / $'000 / $'000 / $'000
21 28017 921 / CASH AT BEGINNING OF REPORTING PERIOD / 23 109 / 21 280 / -8 / 19 141 / 16 863 / 13 776
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts
404 747392 595 / Cash from Government for Outputs / 387 605 / 404 747 / 4 / 413 252 / 423 811 / 435 572
07 730 / Cash from Government -– Operating / 7 730 / 0 / -100 / 0 / 0 / 0
5 9535 511 / User Charges / 5 511 / 5 953 / 8 / 6 158 / 6 195 / 5 970
950950 / Interest Received / 1 510 / 950 / -37 / 950 / 950 / 950
1 9391 796 / Grants Received from the Commonwealth / 1 910 / 1 939 / 2 / 1 969 / 2 000 / 2 032
25 80013 369 / Other Revenue / 13 959 / 25 800 / 85 / 26 087 / 25 769 / 26 045
439 389421 951 / Operating Receipts / 418 225 / 439 389 / 5 / 448 416 / 458 725 / 470 569
Payments
256 467249 272 / Related to Employees / 246 332 / 256 467 / 4 / 264 679 / 272 919 / 281 382
32 81032 992 / Related to Administration / 33 867 / 32 810 / -3 / 34 234 / 35 788 / 36 681
13 26914 352 / Finance Costs / 14 285 / 13 269 / -7 / 11 332 / 11 332 / 11 332
81 84982 915 / Grants and Purchased Services / 81 803 / 81 849 / 0 / 84 201 / 85 070 / 87 311
55 72940 050 / Other / 41 028 / 55 729 / 36 / 54 849 / 55 304 / 56 360
440 124419 581 / Operating Payments / 417 315 / 440 124 / 5 / 449 295 / 460 413 / 473 066
-7352 370 / NET CASH INFLOW/(OUTFLOW) FROM OPERATING ACTIVITIES / 910 / -735 / -181 / -879 / -1 688 / -2 497
CASH FLOWS FROM INVESTING ACTIVITIES
Payments
24 64817 002 / Purchase of Property, Plant and Equipment / 12 148 / 24 648 / 103 / 6 965 / 1 215 / 1 215
24 64817 002 / Investing Payments / 12 148 / 24 648 / 103 / 6 965 / 1 215 / 1 215
-24 648-17 002 / NET CASH INFLOW/(OUTFLOW) FROM INVESTING ACTIVITIES / -12 148 / -24 648 / 103 / -6 965 / -1 215 / -1 215
CASH FLOWS FROM FINANCING ACTIVITIES
Receipts
23 43314 454 / Capital Injection from Government / 9 600 / 23 433 / 144 / 5 750 / 0 / 0
00 / Receipt of Transferred Cash Balances / 0 / 0 / - / 0 / 0 / 0
00 / Finance Lease / 0 / 0 / - / 0 / 0 / 0
23 43314 454 / Financing Receipts / 9 600 / 23 433 / 144 / 5 750 / 0 / 0
Payments
189191 / Repayment of Finance Lease / 191 / 189 / -1 / 184 / 184 / 184
00 / Repayment of Investments to Agencies (CFU only) / 0 / 0 / - / 0 / 0 / 0
00 / Payments of Transferred Cash Balances / 0 / 0 / - / 0 / 0 / 0
189191 / Financing Payments / 191 / 189 / -1 / 184 / 184 / 184
23 24414 263 / NET CASH INFLOW/(OUTFLOW) FROM FINANCING ACTIVITIES / 9 409 / 23 244 / 147 / 5 566 / -184 / -184
-2 139-369 / NET INCREASE/(DECREASE) IN CASH HELD / -1 829 / -2 139 / 17 / -2 278 / -3 087 / -3 896
19 14117 552 / CASH AT THE END OF THE REPORTING PERIOD / 21 280 / 19 141 / -10 / 16 863 / 13 776 / 9 880

Notes to the Budget Statements

Significant variations are as follows:

Statement of Financial Performance

government payment for outputs (GPO): the increase of $0.746m from the original budget to the 200001 estimated outcome mainly relates to:

a reduction in funding for superannuation costs of $2.533m, of which $0.309m relates to Canberra Institute of Technology; offset by:

one-off Treasurer’s Advance of $0.979m for;

financial assistance to Basketball Canberra ($0.870m); and
early intervention student management program ($0.109m);

the supplementary appropriation for crisis accommodation and management program ($0.343m); and

an increase in Commonwealth grants of $1.957m;

The increase of $147.41214227m in the 20001012 Budget from the 19992000001 estimated outcome mainly relates to:

total indexation of $76.436866m of which $5.297128m relates to maintenance of funding for government schooling;

ageing teacher profile in government schooling ($1.4m);

teachers’ enterprise bargaining agreement of $32.2m746m;

teachers’ enterprise bargaining agreement for Canberra Institute of Technology of $0.6106m;

increase in superannuation funding of $2.075mtransfer of Restart employment programs from Chief Minister’s Department ($0.315m);

increase in Commonwealth funding ($0.248m);

;

transfer of $0.7m from territorial (bus pass scheme) to department to provide for special needs transport;

new initiatives for 200102:

lower early childhood class sizes for primary schools ($1.410m);
crisis accommodation and management ($1.523m);
sportsground maintenance ($0.650m);
centre for information technology excellence ($0.5m);
building community capacity ($0.4m);
protecting children ($0.351m);
recreation support program for at-risk youth ($0.2250m);
support for students at risk ($0.206m);
supporting families with adolecentsadolescents ($0.165m);
online curriculum ($0.150m);
expansion of the out of school education program ($0.120m);
non government schools common assessment process for literacy and numeracy ($0.120m);
young carers package ($0.125m);
CIT scholarships for disadvantaged students ($0.1m);
improved information systems for community organisations ($0.1m);
indigenous youth centre ($0.1m);
support of learning for life ($0.1m);
youth connection family support ($0.075m); and
early intervention student management program ($0.062m);

offset by:

a the reinstatement of 1999-2000 superannuation savings to be used for payment of capital injection to Canberra Institute of Technology for provision of administrative facilities to the Canberra Raiders ($1.7m);

funding to support the ‘schools as communities’ initiative ($0.820m);

supplementation to cover the GST impact on foster carers ($0.110m);

increase in funding for sportsground maintenance ($0.120m);

transfer of funds from Health and Community Care for special needs transportation ($0.2m);

additional funding for community service grants ($0.2m);

comparative pricing adjustment for Government Schooling ($2.2m);

comparative pricing adjustment for Canberra Institute of Technology ($2.1m);

and off-set by:

reduction in funding of $1.936m for the capital charge for 20001012, in line with the original devolution of funding in the 1998-99 Budget;

the transfer of Youth Justice Services to Department of Justice and Community Safety (JACS) ($0.366m );

cessation of funding in 1999-2000 for provision of an integrated child protection case management system ($0.320m);

impact of declining student enrolments in government schools ($0.593385m);

reduction in funding due to the final year of efficiency savings from the 199899 Budget ($0.5m);

increased embedded wholesale sales tax savings of $0.468m resulting from the introduction of the GST; and

one-off Tone-off fundingreasurer’s Advance and supplementary appropriation of $1.322m in 19992000001;relating to unforeseen compensation payment for a legal claim ($0.845m)

user charges - non ACT Government: the decrease of $0.5m in 200001 from the original budget is due to the transfer of facilities hire to other revenue. The increase of $0.191228m in the 20001-012 Budget from the 19992000-001 estimated outcome mainly relates to increased sportsground revenues;:

interestincreased sportsground revenues ($0.080m); and

increased hire of facilities ($0.1m);

user charges - ACT Government: the increase of $0.250m in the 2000-01 Budget from the 1999-2000 estimated outcome relates to payment in lieu of school fees relating to students of visiting scientists;

: the estimated outcome for 19992000001 is $0.560390m higher than the original budget primarily due to the unspent capital works funds being investedanticipated increase in interest earnings on centrally held funds. Since these funds will be spent during 200001 additional interest earnings are not anticipated in the 20010012 Budget;
other revenue: the estimated outcome for 19992000001 is $0.599m higher than the original budget mainly due to the transfer of facilities hire ($0.5m) from user charges – non ACT Government mentioned above;
employee expenses: the estimated outcome for 200001 is $6.015m lower than the original budget primarily due to reclassification of employee expenses to administrative expenses. The increase of $6.074m in 200102 from the 200001 estimated outcome mainly relates to:

employee expenses: the increase of $7.484m in 2000-01 from the 1999-2000 estimated outcome mainly relates to:

salary increases of $6.590m resulting in part from the new enterprise bargaining agreement;

ageing teacher profile in government schooling ($1.4m);

payment to support the ‘schools as communities’ new initiatives of $02.560212m of which the main costs relate to lower early childhood classes for primary school ($1.374m), centre for IT excellence ($0.235m) and for protecting children ($0.178m); off-set by

payment for students of visiting scientists ($0.250m);

transfer of youth services to JACS ($0.2m);

cessation of funding in 2000-01 for provision of an integrated child protection case management system ($0.2m);

an adjustment of $1.741m to employee entitlement provisionsexpenses flowing on from the 1998-99200001 budgetestimated outcome; and

the impact of declining student enrolments in government schools ($0.585750m);

superannuation: the decrease of $1.452 from the original budget to the 200001 estimated outcome is as a result of lower than anticipated employee expenses. The increase of $1.891m in the 200102 Budget from the 200001 estimated outcome is due to the increase in employee costs;
administrative expenses: the estimated outcome for 200001 is $6.819m higher than the original budget primarily due to reclassification of expenses from employee expenses to administrative. The increase of $3.126907m in 200102 from the 200001 estimated outcome is mainly due to:

administrative expenses: the reduction of $1.097m in the 2000-01 Budget from the 19992000 estimated outcome is mainly due to:

the reclassification of some schools expenditure to ‘other expenses’indexation of $0.633970m;

cessation of funding in 1999-2000 for the provision of an integrated child protection case management system new initiatives of $01.220150m of which the major cost relates to sportsground maintenance ($0.5m) and the centre for IT excellence ($0.250m);

the transfer of $0.7m from territorial (bus pass scheme) to department to provide for special needs transport; off-set by

increased reclassification of sports grants payments as grants expenditure ($0.121m);

embedded wholesale sales tax savings resulting from the introduction of the GST ($0.2m);

removal of one-off funding in 1999-2000 relating to unforeseen compensation payment for a legal claim ($0.845m);

transfer of youth services to Justice and Community Safety ($0.133m);

teachers’ enterprise bargaining agreement ($0.5m);embedded wholesale sales tax savings of $0.182m resulting from the introduction of the GST in 200001;



maintenance of funding for government schooling ($0.1m);

increased funding for sportsground maintenance ($0.120m);

funding to support the ‘schools as communities’ initiative ($0.140m); and

transfer of funds from Health and Community Care for special needs transportation ($0.2m);

grants and purchased services: the estimated outcome for 200001 is $3.524m higher than the original budget mainly due to revised commonwealth grants ($1.707m), Treasurer’s Advance for Basketball Canberra ($0.870m), supplementary appropriation for crisis accommodation ($0.343m) offset by reduction in superannuation for CIT ($0.309m). The increase of $3.175m in the 200102 Budget compared to the 200001 estimated outcome is mainly due to:

indexation of $1.215m for grants;

new initiatives of $2.83309m of which the major expenditure relates to crisis accommodation and management program ($1.523m) and building community capacity ($0.400m);

teachers’ enterprise bargaining agreement for Canberra Institute of Technology of $0.610m;

reduction in superannuation in 200001 of $0.386m; off-set by

a reduction in funding due to the final year of reduction in funding due to efficiency savings for Canberra Institute of Technology as a flow on from 1999-2000 ($3.2m);

embedded wholesale sales tax savings resulting from the introduction of the GST ($0.2m);

efficiency savings from the 199899 Budget ($0.500m);

embedded wholesale sales tax savings of $0.147m resulting from the introduction of the GST; and

one-off Treasurer’s Advance of $0.870m from 200001 estimated outcome which relates to providing financial assistance to Basketball Canberra and the 200001 supplementary appropriation for the crisis accommodation and management program ($0.343m);

borrowing costsindexation for grants ($1.8m);

teachers’ enterprise bargaining agreement for Canberra Institute of Technology ($0.6m);