Australian Radiation Protection and Nuclear Safety Agency 

Agency Resources and 
Planned Performance 

Australian Radiation Protection and Nuclear Safety Agency
Health and Ageing Portfolio Agency

Section 1:  Agency Overview and Resources 
1.1:	Strategic Direction Statement	352
1.2:	Agency Resource Statement	353
1.3:	Budget Measures	354
Section 2:  Outcomes and Planned Performance 
2.1:	Outcomes and Performance Information	355
Section 3:  Explanatory Tables and Budgeted Financial Statements
3.1:	Explanatory Tables	360
3.2:	Budgeted Financial Statements	361

Section 1: Agency Overview and Resources
1.1 	Strategic Direction Statement
The Australian Radiation Protection and Nuclear Safety Agency (ARPANSA), on behalf of the Australian Government, aims to protect the Australian people and environment from the harmful effects of radiation.
ARPANSA provides advice and services to the Australian community on radiation protection, nuclear safety, security, and medical exposures to radiation, including related research. It promotes national uniformity of radiation protection and nuclear safety policy and practices across the Australian Government and states and territories. It also independently regulates the radiation sources, radiation facilities and nuclear installations of Australian Government entities and contractors.
The role and functions of ARPANSA are set out in the Australian Radiation Protection and Nuclear Safety Act 1998. ARPANSA is prescribed as an agency under the Financial Management and Accountability Act 1997. 

1.2 	Agency Resources
Table 1.2.1 shows the total resources from all origins. The table summarises how resources will be applied by outcome and by Departmental classifications. 
Table 1.2.1: ARPANSA Resource Statement – Budget Estimates for 2013-14 as at Budget May 2013
 	Estimate of prior year amounts available in 2013-14
$'000	Proposed at Budget 

2013-14
$'000	Total estimate 

2013-14
$'000	Estimated available appropriation

2012-13
$'000	
Ordinary annual services1			 		
Departmental appropriation			 		
Prior year departmental
appropriation²	808	-	808	580	
Departmental appropriation3	-	15,324	15,324	15,434	
s31 Relevant Agency receipts	-	-	-	-	
Total	808	15,324	16,132	16,014	
Total ordinary annual services 	808	15,324	16,132	16,014	
Other services - Bill 24			 		
Departmental non-operating			 		
Equity injections	-	2,500	2,500	-	
Previous years' programs	-	-	-	-	
Total	-	2,500	2,500	-	
Total other services 	-	2,500	2,500	-	
Total available annual appropriations	808	17,824	18,632	16,014	
Total appropriations excluding
Special Accounts	808	17,824	18,632	16,014	
Special Accounts			 		
Opening balance5	1,523		1,523	1,656	
Appropriation receipts6	-	18,046	18,046	15,206	
Non-appropriation receipts to
Special Accounts	-	10,046	10,046	8,613	
Total Special Accounts	1,523	28,092	29,615	25,475	
Total resourcing	2,331	45,916	48,247	41,489	
Less appropriations drawn from annual or special appropriations above and credited to Special Accounts and/or CAC Act bodies through annual appropriations	(222)	(17,824)	(18,046)	(15,206)	
Total net resourcing for ARPANSA	2,109	28,092	30,201	26,283	
Notes:
All figures are GST exclusive.
1 	Appropriation Bill (No.1) 2013-14.
2 	Estimated adjusted balance carried forward from previous year.
3 	Includes an amount of $1.944m in 2013-14 for the Departmental Capital Budget (refer to Table 3.2.5 for further details). For accounting purposes this amount has been designated as 'contributions by owners'.
4 	Appropriation Bill (No.2) 2013-14.
5 	Estimated opening balance for special accounts. For further information on special accounts see Table 3.1.2.
6 	Appropriation receipts from ARPANSA annual and special appropriations for 2013-14 included above.
1.3 	Budget Measures
Budget measures relating to ARPANSA are detailed in Budget Paper No. 2 and are summarised below.
Table 1.3.1 ARPANSA Budget Measures
Part 1: Measures announced since the 2013-14 MYEFO
	Program	2012-13	2013-14	2014-15	2015-16	2016-17	
		$'000	$'000	$'000	$'000	$'000	
Australian Radiation Protection and Nuclear Safety Agency – improving Australia’s capacity to deliver effective radiation protection and nuclear safety	 	 	 	 	 	 	
Australian Radiation Protection and Nuclear Safety Agency							
Departmental expenses	1.1	 - 	1,292	 1,275 	 1,275 	 1,275 	
Departmental capital		 - 	2,500	 - 	 - 	 - 	
Total expenses	 	 - 	3,792	 1,275 	 1,275 	 1,275 	
Australian Radiation Protection and Nuclear Safety Agency			 				
Departmental revenue		 - 	1,275	 1,275 	 1,275 	 1,275 	
Total revenue	 	 - 	1,275	 1,275 	 1,275 	 1,275 	
Part 2: MYEFO measures not previously reported in a portfolio statement
Whole of Government Measures	 	 	 	 		 	
Targeted savings - public service efficiencies1							
Australian Radiation Protection and Nuclear Safety 	 				
Departmental expenses	1.1	(59)	(85)	 (98)	 (109)	 (104)	
Total 	 	(59)	(85)	(98)	(109)	(104)	

Other Portfolio Measures	 	 	 	 	 		
Fire Service Levy - reduction1							
Australian Radiation Protection and Nuclear Safety 	 						
Departmental expenses	1.1	(29)	(30)	 (32)	 (32)	 (32)	
Total 	 	(29)	(30)	(32)	(32)	(32)	
1 	Measure reported incudes amounts previously reported in the Health and Ageing 2012-13 Portfolio Additional Estimate Statements (page 25).

Section 2: Outcomes and Planned Performance
2.1	Outcomes and Performance Information
Outcome 1 – Protection of people and the environment through radiation protection and nuclear safety research, policy, advice, codes, standards, 
services and regulation
Outcome Strategy
ARPANSA aims to protect people and the environment from the harmful effects of radiation. It applies national and international research to promote national uniformity in radiation protection; regulates the use of radiation sources, facilities and nuclear installations controlled by the Australian Government; and promotes public awareness of the harmful effects of radiation. ARPANSA uses a risk-focused and performance-based approach to improve radiation safety outcomes while imposing minimal regulatory burden.
ARPANSA’s regulatory and advisory frameworks are based on evidence regarding levels of ionising and non-ionising radiation in the environment and the effect on human and environmental health and wellbeing. 
Advances in diagnostic imaging have led to a sustained increase in the use of ionising radiation. While beneficial medically, diagnostic imaging procedures are also the largest man-made source of ionising radiation exposure to the Australian population. ARPANSA will promote radiation protection principles in the use of ionising radiation in imaging technologies to ensure best practice safety strategies for patients and health workers. It will continue its auditing of radiotherapy facilities and their calibration. This is important for patient safety due to advances in the complexity of radiotherapy. 
ARPANSA will continue to strengthen the security of high activity radioactive sources through the promotion of a national approach to legislative, administrative and operational controls. It will provide expert support to Australian Government arrangements for radiation emergencies and will work with regional regulators to strengthen safety and security infrastructure and the planning and response to nuclear and radiological emergencies. ARPANSA supports Australia’s nuclear non‑proliferation objectives and obligations under the Comprehensive Nuclear‑Test‑Ban Treaty through the maintenance of systems to detect clandestine testing of nuclear weapons.
ARPANSA will continue to monitor Australian Government entities and their contractors to ensure compliance with the Australian Radiation Protection and Nuclear Safety Act 1998 and regulations. 

ARPANSA Budgeted Expenses and Resources
Table 2.1.1 provides an overview of the total expenses for ARPANSA by Program.
Table 2.1.1 Budgeted Expenses and Resources for ARPANSA
 	2012-13 Estimated actual $'000	2013-14 Budget

$'000	2014-15 Forward year 1 $'000	2015-16 Forward year 2 $'000	2016-17 Forward year 3 $'000	
Program 1.1: Radiation protection and nuclear safety	 					
Departmental expenses		 				
Ordinary annual services		 				
(Appropriation Bill No. 1)	13,498	13,380	13,472	13,575	13,709	
Special Accounts	8,613	10,046	10,046	10,046	10,046	
Expenses not requiring appropriation in the budget year1	2,171	2,171	2,171	2,171	2,171	
Operating Loss (Surplus)	-	214	536	643	-	
Total for Program 1.1	24,282	25,811	26,225	26,435	25,926	
Total expenses for Outcome 1	24,282	25,811	26,225	26,435	25,926	
		 				
 	2012-13	2013-14				
Average staffing level (number)	145	153				
1 	Expenses not requiring appropriation in the Budget year is made up of depreciation expense, amortisation expense, makegood expense and audit fees.

Program 1.1: Radiation protection and nuclear safety 
Program Objectives
Protect the public, workers and the environment from radiation exposure
In 2013-14, ARPANSA will continue to evaluate and monitor work environments to ensure workers are adequately protected and informed about occupational risks from exposure to radiation. This includes providing a personal radiation monitoring service to assess workers exposure to ionising radiation and expanding the Australian National Radiation Dose Register. ARPANSA will continue to develop training programs for radiation security advisors and its emergency response teams to ensure effective response to radiation emergencies. 
To protect the public from the harmful effects of radiation exposure, ARPANSA gathers the most up-to-date scientific research and data to inform its regulatory activities and provide evidence-based, expert advice to the Government and the public. In 2013-14, these activities will particularly focus on the assessment of risks of naturally occurring background radiation, exposure to ultraviolet (UV) and the effects of electromagnetic radiation.
Promote the effective use of ionising radiation in medicine
In 2013-14, ARPANSA will continue to promote the safe and effective use of ionising radiation in diagnostic imaging by conducting dose surveys which result in the establishment of Diagnostic Reference Levels (DRLs) for interventional cardiology and radiology. DRLs have proven internationally to be a vital tool enabling practices to compare their operating standards to other practitioners. 
The Australian Clinical Dosimetry Service (ACDS) pilot program audits radiotherapy facilities to ensure that radiotherapy patients are receiving the correct dose in their treatment. The official auditing phase of the ACDS program will end in December 2013 and the internal assessment process will continue until June 2014. An independent review of the pilot will be performed during the year. ARPANSA will continue to provide traceable calibration services to ensure radiotherapy centres hold correct dose calibration standards. 
Ensure effective regulation and enforcement activities
The Australian Government is committed to the effective and independent regulation of radiation sources, radiation facilities and nuclear installations. ARPANSA will continue to regulate the use of radiation by Australian Government entities through: licensing, inspecting, monitoring, enforcing compliance, enhancing awareness of good radiation practices and nuclear safety, controlling the import and export of radioactive sources, and controlling the transport of radioactive materials by Australian Government entities and their contractors. In 2013-14 ARPANSA will, in collaboration with state and territory regulators, further develop the national regulatory framework including the National Directory for Radiation Protection, building on international best practice to ensure effective regulation and enforcement activities.
Program 1.1: Deliverables
Qualitative Deliverables for Program 1.1
Protect the public, workers and environment from radiation exposure
Qualitative Deliverables	2013-14 Reference Point or Target	
Devise UV protection strategies for the Australian population and assess their effectiveness	Effective programs in place for assessment of UV exposure to the public and workers	
Enhanced system for response to radiological and nuclear threats and events consistent with international guidance and best practice	The ARPANSA Incident Management Plan is implemented and tested	
Quantitative Deliverables for Program 1.1
Promote the effective use of ionising radiation in medicine
Quantitative Deliverable	2012-13 Revised Budget	2013-14 Budget
Target	2014-15 Forward 
Year 1	2015-16 Forward 
Year 2	2016-17 Forward 
Year 3	
Cumulative proportion of centres audited by the ACDS for accuracy in dose measurement of radiotherapy	80%	90%	N/A	N/A	N/A	
Ensure effective regulation and enforcement activities
Quantitative Deliverable	2012-13 Revised Budget	2013-14 Budget
Target	2014-15 Forward 
Year 1	2015-16 Forward 
Year 2	2016-17 Forward 
Year 3	
Number of inspections and site visits of facilities holding a Commonwealth licence	60	60	60	60	60	
Program 1.1: Key Performance Indicators
Qualitative Key Performance Indicators for Program 1.1
Protect the public, workers and environment from radiation exposure
Qualitative Indicator	2013-14 Reference Point or Target	
Control radiation dose to uranium mining workers 	Annual reporting of trend in radiation doses received by workers compiled from Australian National Radiation Dose Register provides evidence of optimisation of radiation protection in the uranium mining industry	
Promote the effective use of ionising radiation in medicine
Qualitative Indicator	2013-14 Reference Point or Target	
Establish DRLs for Interventional Cardiology and Radiology as tools for quality improvement in diagnostic radiology	Improved diagnostic practice using lower dose levels	
Quantitative Key Performance Indicators for Program 1.1
Protect the public, workers and environment from radiation exposure 
Quantitative 
Indicator	2012-13 Revised Budget	2013-14 Budget 
Target	2014-15 Forward 
Year 1	2016-17 Forward 
Year 2	2017-18 Forward 
Year 3	
Number of security incidents involving high activity radioactive sources requiring immediate reporting	<2	<2	<2	<2	<2	
Ensure effective regulation and enforcement activities
Quantitative 
Indicator	2012-13 Revised Budget	2013-14 Budget 
Target	2014-15 Forward 
Year 1	2015-16 Forward 
Year 2	2016-17 Forward 
Year 3	
Number of safety incidents involving Commonwealth users of radiation	<10	<10	<10	<10	<10	

Section 3: Explanatory Tables and Budgeted Financial Statements
Section 3 presents explanatory tables and budgeted financial statements which provide a comprehensive snapshot of agency finances for the 2013-14 Budget year. It explains how budget plans are incorporated into the financial statements and provides further details of the reconciliation between appropriations and program expenses, movements in administered funds, special accounts and government Indigenous expenditure. 
3.1 	Explanatory Tables
3.1.1 Movement of administered funds between years
Section 3.1.1 is not applicable to ARPANSA.
3.1.2 Special Accounts
Table 3.1.2:  Estimates of Special Account Flows and Balances
 	Outcome	Opening
balance
2013-14
2012-13
$'000	Appropriation
receipts
2013-14
2012-13
$'000	Other
receipts
2013-14
2012-13
$'000	Payments
 
2013-14
2012-13
$'000	Closing
balance
2013-14
2012-13
$'000	
ARPANSA Account1 (D)	1	 1,523 	 18,046 	 10,046 	 28,076 	 1,539 	
		 1,656 	 15,206 	 8,613 	 23,952 	 1,523 	
Total Special Accounts 2013-14 Estimate		 1,523 	 
 18,046 	 
 10,046 	 
 28,076 	 
 1,539 	
Total Special Accounts 2012-13 estimate actual		 1,656 	 
 15,206 	 
 8,613 	 
 23,952 	 
 1,523 	
Notes:
D = Departmental.
1 	Australian Radiation Protection and Nuclear Safety Act 1998 - s21 FMA Act.
3.1.3 Australian Government Indigenous Expenditure
The 2013-14 Australian Government Indigenous Expenditure (AGIE) statement is not applicable because ARPANSA has no specific Indigenous expenses.

3.2 	Budgeted Financial Statements
3.2.1 Differences in agency resourcing and financial statements
Section 3.2.1 is not applicable to ARPANSA.
3.2.2 Analysis of budgeted financial statements
An analysis of ARPANSA’s budgeted financial statements is provided below.
Departmental Resources
Comprehensive Income Statement
The estimated operating losses of $0.214 million in 2013-14, $0.536 million in 2014 15 and $0.643 million in 2015-16 after unfunded depreciation have been approved by the Minister for Finance and Deregulation. These deficits relate to the write-off of obsolete inventory due to the introduction of a new occupational dosimetry system within the Personal Radiation Monitoring Service.
ARPANSA’s own sourced income is derived from the sale of scientific services such as the Personal Radiation Monitoring Service, the Comprehensive Nuclear-Test-Ban Treaty (CTBT) Organisation contracts to operate and maintain monitoring stations, and licence application fees and annual charges associated with ARPANSA’s regulatory activities. 
Appropriation revenues are in line with Government decisions from the current and previous budgets.  Measures for the 2013-14 Budget are reported in Table 1.3.1.
Employee and supplier expenses are forecast to be in line with revenue from Government and own source income. 
Balance Sheet
The decline in cash estimates over the forward years relate to the purchase of replacement inventory associated with the new occupational dosimetry system.
Changes to estimates for land and buildings are primarily attributed to the current ARPANSA budget measure “Address Gaps in Australia's Capacity to Deliver on Effective Radiation Protection and Nuclear Safety”.
Other asset and liabilities are expected to remain stable over the forward years.
Cash Flow
Cash flows are consistent with projected income and expense, capital injections from Government and investments in property, plant and equipment. 

3.2.3 Budgeted financial statements tables
Table 3.2.1: Comprehensive income statement (showing net cost of services)
(for the period ended 30 June)
 	Estimated
actual
2012-13
$'000	Budget
estimate
2013-14
$'000	Forward
estimate
2014-15
$'000	Forward
estimate
2015-16
$'000	Forward
estimate
2016-17
$'000	
EXPENSES						
Employee benefits	 15,144 	 16,363 	 16,348 	 16,348 	 16,348 	
Supplier expenses	 6,967 	 7,063 	 7,170 	 7,273 	 7,407 	
Depreciation and amortisation	 2,171 	 2,171 	 2,171 	 2,171 	 2,171 	
Write-down and impairment of assets	 - 	
 214 	 536 	 643 	 - 	
Total expenses	 24,282 	 25,811 	 26,225 	 26,435 	 25,926 	
LESS: 						
OWN-SOURCE INCOME						
Revenue						
Sale of goods and rendering of services	 4,728 	 4,771 	 4,771 	 4,771 	 4,771 	
Other revenue	 3,885 	 5,275 	 5,275 	 5,275 	 5,275 	
Total revenue	 8,613 	 10,046 	 10,046 	 10,046 	 10,046 	
Gains						
Other	 - 	 - 	 - 	 - 	 - 	
Total gains	 - 	 - 	 - 	 - 	 - 	
Total own-source income	 8,613 	 10,046 	 10,046 	 10,046 	 10,046 	
Net cost of (contribution by) services 	 15,669 	15,765 	16,179 	16,389 	15,880 	
Revenue from Government	 13,498 	 13,380 	 13,472 	 13,575 	 13,709 	
Surplus (Deficit)	 (2,171)	(2,385) 	(2,707) 	(2,814) 	(2,171) 	
Surplus (Deficit) attributable to the Australian Government	 (2,171)	(2,385) 	(2,707) 	(2,814) 	(2,171) 	
OTHER COMPREHENSIVE INCOME						
Changes in asset revaluation  reserves	 - 	 - 	 - 	 - 	 - 	
Total other comprehensive  income 	 - 	 - 	 - 	 - 	 - 	
Total comprehensive income attributable to the Australian Government	 (2,171)	 (2,385)	 (2,707)	 (2,814)	 (2,171)	
						
Note: Reconciliation of comprehensive income attributable to the agency					 	
	2012-13
$'000	2013-14
$'000	2014-15
$'000	2015-16
$'000	2016-17
$'000	
Total comprehensive income (loss) attributable to the Australian Government	 (2,171)	 (2,385)	 (2,707)	 (2,814)	 (2,171)	
plus non-appropriated expenses depreciation and amortisation expenses	 2,171 	 2,171 	 2,171 	 2,171 	 2,171 	
Total comprehensive income (loss) attributable to the agency	 - 	 (214)	 (536)	 (643)	 - 	
Table 3.2.2: Budgeted Departmental balance sheet (as at 30 June)
 	Estimated actual 2012-13
$'000	Budget estimate 2013-14
$'000	Forward estimate 2014-15
$'000	Forward estimate 2015-16
$'000	Forward estimate 2016-17
$'000	
ASSETS		 				
Financial assets		 				
Cash and cash equivalents	  1,523 	 1,539 	 1,024 	 406 	 406 	
Receivables	 1,838 	 1,616 	 1,616 	 1,616 	 1,616 	
Accrued revenue	 82 	 82 	 82 	 82 	 82 	
Total financial assets	 3,443 	 3,237 	 2,722 	 2,104 	 2,104 	
Non-financial assets		 				
Land and buildings	 19,435 	 22,140 	 22,345 	 22,550 	 22,755 	
Property, plant and equipment	 6,334 	 5,974 	 5,611 	 5,263 	 4,951 	
Inventories	 1,490 	 1,482 	 1,461 	 1,436 	 1,436 	
Intangibles	 726 	 654 	 669 	 684 	 699 	
Other	 459 	 459 	 459 	 459 	 459 	
Total non-financial assets	 28,444 	 30,709 	 30,545 	 30,392 	 30,300 	
Total assets	 31,887 	 33,946 	 33,267 	 32,496 	 32,404 	
LIABILITIES		 				
Payables		 				
Suppliers	 - 	 - 	 - 	 - 	 - 	
Other payables	 2,504 	 2,504 	 2,504 	 2,504 	 2,504 	
Total payables	 2,504 	 2,504 	 2,504 	 2,504 	 2,504 	
Provisions						
Employees	 6,019 	 6,019 	 6,019 	 6,019 	 6,019 	
Total provisions	 6,019 	 6,019 	 6,019 	 6,019 	 6,019 	
Total liabilities	 8,523 	 8,523 	 8,523 	 8,523 	 8,523 	
Net Assets	 23,364 	 25,423 	 24,744 	 23,973 	 23,881 	
EQUITY		 				
Contributed equity	 11,056 	 15,500 	 17,528 	 19,571 	 21,650 	
Reserves	 9,129 	 9,129 	 9,129 	 9,129 	 9,129 	
Retained surpluses or accumulated deficits	 3,179 	 794 	 (1,913)	 (4,727)	 (6,898)	
Total equity	 23,364 	 25,423 	 24,744 	 23,973 	 23,881 	
Table 3.2.3: Departmental statement of changes in equity — summary of movement (Budget year 2013-14) 
 	Retained earnings

$'000	Asset revaluation reserve
$'000	Other reserves

$'000	Contributed equity/
capital
$'000	Total equity

$'000	
Opening balance as at 1 July 2013						
Balance carried forward from previous period	3,179	 9,129 	 - 	 11,056 	 23,364 	
Surplus (deficit) for the period	 (2,385)	 - 	 - 	 - 	(2,385)	
Capital budget - Bill 1 (DCB)	 - 	 - 	 - 	 1,944 	 1,944 	
Equity Injection - Appropriation	 - 	 - 	 - 	 2,500 	 2,500 	
Estimated closing balance as at 30 June 2014	 794 	 9,129 	 - 	 15,500 	 25,423 	
DCB = Departmental Capital Budget.
Table 3.2.4: Budgeted Departmental statement of cash flows 
(for the period ended 30 June) 
 	Estimated actual 2012-13
$'000	Budget estimate 2013-14
$'000	Forward estimate 2014-15
$'000	Forward estimate 2015-16
$'000	Forward estimate 2016-17
$'000	
OPERATING ACTIVITIES		 				
Cash received		 				
Goods and services	 4,243 	 4,286 	 4,286 	 4,286 	 4,286 	
Appropriations	 13,270 	 13,602 	 13,472 	 13,575 	 13,709 	
Net GST received	 485 	 485 	 485 	 485 	 485 	
Other cash received	 3,885 	 5,275 	 5,275 	 5,275 	 5,275 	
Total cash received	 21,883 	 23,648 	 23,518 	 23,621 	 23,755 	
Cash used		 				
Employees	 15,049 	 16,363 	 16,348 	 16,349 	 16,349 	
Suppliers	 6,248 	 6,543 	 6,959 	 7,189 	 6,705 	
Net GST paid	 719 	 726 	 726 	 701 	 701 	
Total cash used	 22,016 	 23,632 	 24,033 	 24,239 	 23,755 	
Net cash from (or used by) operating activities	 (133)	 16 	 (515)	 (618)	 - 	
INVESTING ACTIVITIES		 				
Cash used		 				
Purchase of property, plant and equipment	 1,936 	 4,444 	 2,028 	 2,043 	 2,079 	
Total cash used	 1,936 	 4,444 	 2,028 	 2,043 	 2,079 	
Net cash from (or used by) investing activities	 (1,936)	 (4,444)	 (2,028)	 (2,043)	 (2,079)	
FINANCING ACTIVITIES		 				
Cash received		 				
Capital appropriation – equity  injection	 - 	 2,500 	 - 	 - 	 - 	
Capital budget - Bill 1 (DCB)	 1,936 	 1,944 	 2,028 	 2,043 	 2,079 	
Total cash received	 1,936 	 4,444 	 2,028 	 2,043 	 2,079 	
Net cash from (or used by) financing activities	 1,936 	 4,444 	 2,028 	 2,043 	 2,079 	
Net increase (or decrease) in cash held	 (133)	 16 	 (515)	 (618)	 - 	
Cash and cash equivalents at the beginning of the reporting period	 1,656 	  1,523 	 1,539 	 1,024 	 406 	
Cash and cash equivalents at the end of the reporting period	 1,523 	 1,539 	 1,024 	 406 	 406 	
DCB = Departmental Capital Budget.

Table 3.2.5: Capital budget statement 
	Estimated actual 2012-13
$'000	 Budget estimate  2013-14 
 $'000 	 Forward estimate  2014-15 
 $'000 	Forward estimate 2015-16
$'000	Forward estimate 2016-17
$'000	
CAPITAL APPROPRIATIONS	 	 		 	 	
Capital budget - Bill 1 (DCB)	 1,936 	 1,944 	 2,028 	 2,043 	 2,079 	
Equity injections - Bill 2	 - 	 2,500 	 - 	 - 	 - 	
Total capital appropriations	 1,936 	 4,444 	 2,028 	 2,043 	 2,079 	
Total new capital appropriations represented by:	 	 		 	 	
Purchase of non-financial assets	 1,936 	 4,444 	 2,028 	 2,043 	 2,079 	
Total items	 1,936 	 4,444 	 2,028 	 2,043 	 2,079 	
PURCHASE OF NON-FINANCIAL ASSETS	 	 		 	 	
Funded by capital appropriations - equity injection1	 - 	 2,500 	 - 	 - 	 - 	
Funded by capital appropriation - DCB2	 1,936 	 1,944 	 2,028 	 2,043 	 2,079 	
Funded internally from departmental resources	 - 	 - 	 - 	 - 	 - 	
Total acquisitions of non-financial assets	 1,936 	 4,444 	 2,028 	 2,043 	 2,079 	
RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE		 				
Total purchases	 1,936 	 4,444 	 2,028 	 2,043 	 2,079 	
Total cash used to acquire assets	 1,936 	 4,444 	 2,028 	 2,043 	 2,079 	
1 	Includes both current Bill 2 and prior Act 2/4/6 appropriations and special capital appropriations.
2 	Does not include annual finance lease costs. Includes purchase from current and previous years' appropriation (Departmental Capital Budget).

Table 3.2.6: Statement of asset movements (2013-14) 
 	Land

$'000	Buildings

$'000	Other property, plant and equipment $'000	Intangibles

$'000	Total

$'000	
As at 1 July 2013						
Gross book value 	 4,500 	 18,536 	 13,242 	 2,952 	39,230 	
Accumulated depreciation/amortisation and impairment	 - 	 3,601 	 6,908 	 2,226 	 12,735 	
Opening net book balance	 4,500 	 14,935 	 6,334 	 726 	26,495 	
CAPITAL ASSET ADDITIONS						
Estimated expenditure on new or replacement assets						
By purchase – appropriation ordinary annual services	 - 	 3,285 	 799 	 360 	 4,444 	
Sub-total	 - 	 3,285 	 799 	 360 	 4,444 	
Other movements						
Depreciation/amortisation expense	 - 	 580 	 1,159 	 432 	 2,171 	
As at 30 June 2014						
Gross book value	 4,500 	 21,821 	 14,041 	 3,312 	43,674 	
Accumulated depreciation/amortisation and impairment	 - 	 4,181 	 8,067 	 2,658 	14,906 	
Closing net book balance	 4,500 	 17,640 	 5,974 	 654 	28,768