1301.0 - Year Book Australia, 2005  
ARCHIVED ISSUE Released at 11:30 AM (CANBERRA TIME) 21/01/2005   
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Contents >> Government finance >> Total public sector, local governments

This section sets out the Operating Statement, Cash Flow Statement and Balance Sheet for the total public sector for local governments. The Australian Capital Territory has no separate local government.

Operating Statement

Table 27.13 summarises the net operating results for the total public sector for local governments for 2002-03.


27.13 LOCAL GOVERNMENTS, Total public sector: Operating Statement - 2002-03

NSW
Vic.
Qld
SA
WA
Tas.
NT
ACT(a)
Total(b)
$m
$m
$m
$m
$m
$m
$m
$m
$m

GFS Revenue
Taxation revenue
2,346
1,826
1,423
629
752
175
48
. .
7,201
Current grants and subsidies
765
516
465
152
187
72
50
. .
2,202
Sales of goods and services
2,223
790
2,316
201
351
208
59
. .
6,152
Interest income
210
47
91
14
38
12
4
. .
415
Other
1,042
798
856
73
320
40
18
. .
3,153
Total
6,586
3,977
5,151
1,069
1,648
506
179
. .
19,124
less
GFS Expenses
Gross operating expenses
Depreciation
1,125
691
1,094
257
404
134
54
. .
3,762
Employee expenses
2,142
1,410
1,497
336
566
152
67
. .
6,176
Other operating expenses
2,205
1,800
1,612
444
599
198
144
. .
7,009
Total
5,472
3,901
4,203
1,037
1,568
484
265
. .
16,947
Property expenses
Other interest expenses
92
39
216
26
14
14
1
. .
402
Income tax equivalent expenses
-
-
13
-
-
2
-
. .
14
Current transfers
Grant expenses
3
30
26
8
7
2
-
. .
77
Tax expenses
11
-
9
-
-
-
-
. .
19
Other current transfers
61
-
1
-
9
-
. .
72
Capital transfers
Grant expenses
-
-
11
-
2
-
2
. .
14
Other capital transfers
8
-
7
1
1
1
-
. .
18
Total
5,647
3,970
4,485
1,074
1,593
512
267
. .
17,565
equals
GFS Net Operating Balance
939
7
666
-5
55
-6
-97
. .
1,559
less
Net acquisition of non-financial assets
Gross fixed capital formation
1,384
1,006
1,300
317
473
146
43
. .
4,669
less Depreciation
1,125
691
1,094
257
404
134
57
. .
3,762
plus Change in inventories
-8
-3
1
-1
2
1
-
. .
-8
plus Other transactions in non-financial assets
156
-38
4
7
-9
-
-
. .
120
Total
407
274
211
67
62
12
-14
. .
1,020
equals
GFS Net Lending(+)/Borrowing(-)
531
-267
456
-72
-7
-18
-83
. .
540

(a) The ACT has no separate local government.
(b) The sums of local governments at the state level may not equal the total local figure, due to transfers between jurisdictions.

Source: Government Finance Statistics, Australia, 2002-03 (5512.0).


Cash Flow Statement

Table 27.14 summarises the cash results for the total public sector for local governments for 2002-03.


27.14 LOCAL GOVERNMENTS, Total public sector: Cash Flow Statement - 2002-03

NSW
Vic.
Qld
SA
WA
Tas.
NT
ACT(a)
Total(b)
$m
$m
$m
$m
$m
$m
$m
$m
$m

CASH FLOW STATEMENT

Cash receipts from operating activities
Taxes received
2,256
1,943
1,411
620
746
177
46
. .
7,200
Receipts from sales of goods and services
1,969
834
2,224
237
409
201
89
. .
5,962
Grants and subsidies received
738
552
795
170
317
66
48
. .
2,685
Other receipts
1,177
263
433
15
180
51
5
. .
2,124
Total
6,140
3,591
4,862
1,043
1,652
495
187
. .
17,970
Cash payments for operating activities
Payments for goods and services
-4,868
-2,978
-3,094
-768
-1,118
-303
-206
. .
-13,336
Grants and subsidies paid
-5
-31
-16
-9
-10
-1
-
. .
-73
Interest paid
-97
-36
-216
-27
-14
-13
-1
. .
-404
Other payments
-85
-49
-104
-2
-9
-41
-
. .
-290
Total
-5,056
-3,095
-3,430
-806
-1,151
-359
-206
. .
-14,103
Net cash flows from operating activities
1,085
497
1,432
236
501
136
-19
. .
3,867
Net cash flows from investments in non-financial assets
Sales of non-financial assets
357
143
154
37
72
11
2
. .
775
Purchases of new non-financial assets
-1,590
-858
-1,202
-321
-515
-141
-42
. .
-4,671
Purchases of secondhand non-financial assets
-
-
-1
-
-1
-
-
. .
-2
Total
-1,234
-715
-1,049
-284
-444
-131
-41
. .
-3,898
Net cash flows from investments in financial assets for policy purposes
-8
17
-
7
2
-1
1
. .
18
Net cash flows from investments in financial assets for liquidity purposes
-77
54
37
-
14
-3
-
. .
25
Net cash flows from financing activities
Advances received (net)
2
-
1
-1
-
-
-
. .
-1
Borrowing (net)
-30
-15
-17
-10
21
-10
-2
. .
-64
Deposits received (net)
17
1
-
18
1
-
-
. .
38
Other financing (net)
167
-18
-591
26
-132
8
61
. .
-478
Total
156
-32
-607
34
-110
-2
59
. .
-503
Net Increase(+)/Decrease(-) in Cash Held
-78
-179
-187
-7
-37
-1
-
. .
-491

SURPLUS(+)/DEFICIT(-)

Net cash flows from operating activities and net cash flows from investments in non-financial assets
-149
-219
383
-48
57
5
-60
. .
-31
Acquisitions of assets under finance leases and similar arrangements
-
-
-
-1
-
-
-
. .
-1
Surplus(+)/Deficit(-)
-149
-219
383
-49
57
5
-60
. .
-32

(a) The ACT has no separate local government.
(b) The sums of local governments at the state level may not equal the total local figure, due to transfers between jurisdictions.
Note: Negative figures denote outflows.

Source: Government Finance Statistics, Australia, 2002-03 (5512.0).


Balance Sheet

Table 27.15 summarises the Balance Sheet results at 30 June 2003 for the total public sector for local governments.


27.15 LOCAL GOVERNMENTS, Total public sector: Balance Sheet - 30 June 2003

NSW
Vic.
Qld
SA
WA
Tas.
NT
ACT(a)
Total(b)
$m
$m
$m
$m
$m
$m
$m
$m
$m

Assets
Financial assets
Cash and deposits
279
586
1,631
17
228
86
55
. .
2,882
Advances paid
2
2
-
-
1
6
-
. .
11
Investments, loans and placements
3,874
579
240
25
449
87
46
. .
5,300
Other non-equity assets
546
451
416
86
161
43
13
. .
1,716
Equity
-
-
-1
12
-
-
-
. .
11
Total
4,701
1,618
2,287
140
838
222
114
. .
9,920
Non-financial assets
Land and fixed assets
65,085
33,546
36,309
8,724
8,326
4,379
916
. .
157,285
Other non-financial assets
913
442
-
2
16
13
5
. .
1,391
Total
65,998
33,988
36,309
8,726
8,342
4,391
921
. .
158,676
Total
70,699
35,606
38,596
8,866
9,181
4,614
1,035
. .
168,596
Liabilities
Deposits held
110
67
2
59
7
3
-
. .
249
Advances received
11
9
-
22
2
-
-
. .
45
Borrowing
1,370
614
2,884
138
228
199
6
. .
5,439
Unfunded superannuation liability and other employee entitlements
664
352
411
80
91
45
9
. .
1,652
Other provisions
188
29
19
11
3
5
-
. .
254
Other non-equity liabilities
584
410
385
111
192
46
28
. .
1,756
Total
2,925
1,480
3,703
421
524
298
43
. .
9,395
Shares and other contributed capital
-
-
39
-
-
-
-
. .
38
GFS Net Worth
67,773
34,126
34,854
8,444
8,657
4,316
992
. .
159,162
Net debt(c)
-2,665
-476
1,015
178
-439
24
-95
. .
-2,459
Net financial worth(d)
1,776
137
-1,455
-282
314
-76
71
. .
486

(a) The ACT has no separate local government.
(b) The sums of local governments at the state level may not equal the total local figure, due to assets and liabilities held between jurisdictions.
(c) Equals deposits held, advances received and borrowing less cash and deposits, advances paid, and investments, loans and placements.
(d) Equals total financial assets less total liabilities less shares and other contributed capital.

Source: Government Finance Statistics, Australia, 2002-03 (5512.0).



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