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1301.0 - Year Book Australia, 2006  
Previous ISSUE Released at 11:30 AM (CANBERRA TIME) 20/01/2006   
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Contents >> Chapter 27 - Government finance >> General government, local governments

GENERAL GOVERNMENT, LOCAL GOVERNMENTS

OPERATING STATEMENT

Table 27.10 summarises the net operating results for the general government sector for local governments for 2003-04.

27.10 LOCAL GOVERNMENTS, General government Operating Statement - 2003-04

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

GFS Revenue
Taxation revenue
2,427
2,002
1,515
680
801
184
54
. .
7,663
Current grants and subsidies
672
639
468
164
293
74
116
. .
2,427
Sales of goods and services
2,251
863
2,196
206
395
223
44
. .
6,178
Interest income
251
60
107
20
51
12
5
. .
505
Other
1,016
756
1,146
87
369
55
82
. .
3,511
Total
6,615
4,319
5,432
1,158
1,909
548
301
. .
20,283
less
GFS Expenses
Gross operating expenses
Depreciation
1,141
716
1,101
273
418
135
62
. .
3,847
Employee expenses
2,283
1,453
1,634
371
601
158
104
. .
6,604
Other operating expenses
2,289
1,916
1,615
460
653
216
137
. .
7,287
Total
5,714
4,085
4,350
1,105
1,672
509
303
. .
17,737
Property expenses
Other interest expenses
89
47
179
27
14
9
-
. .
364
Current transfers
Grant expenses
37
-
52
10
9
1
-
. .
109
Subsidy expenses
3
-
1
-
4
-
-
. .
8
Other current transfers
-
-
-
3
-
10
-
. .
13
Capital transfers
Grant expenses
-
-
14
-
3
-
2
. .
19
Other capital transfers
6
-
3
-
2
1
1
. .
14
Total
5,849
4,131
4,599
1,145
1,704
530
307
. .
18,265
equals
GFS Net Operating Balance
767
188
833
13
204
18
-6
. .
2,018
less
Net acquisition of non-financial assets
Gross fixed capital formation
1,614
1,081
1,765
317
547
148
40
. .
5,512
less Depreciation
1,141
716
1,101
273
418
135
62
. .
3,847
plus Change in inventories
-2
-1
6
9
-8
-
-1
. .
4
plus Other transactions in non-financial assets
196
-31
27
-7
4
-2
1
. .
187
Total
668
334
697
45
124
10
-22
. .
1,857
equals
GFS Net Lending(+)/Borrowing(-)
99
-145
135
-32
80
8
16
. .
161

(a) The ACT has no separate local government.
(b) The sum of individual jurisdictions may not agree with the total figure for all states due to transfers between jurisdictions.

Source: ABS data available on request, Government Finance collection.


CASH FLOW STATEMENT

Table 27.11 summarises the cash results for the general government sector for local governments for 2003-04.

27.11 LOCAL GOVERNMENTS, General government Cash Flow Statement - 2003-04

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

CASH FLOW STATEMENT

Cash receipts from operating activities
Taxes received
2,387
2,099
1,516
676
800
190
54
. .
7,721
Receipts from sales of goods and services
2,047
931
2,156
247
526
224
115
. .
6,246
Grants and subsidies received
779
558
689
213
268
99
77
. .
2,684
Other receipts
1,282
256
681
21
204
59
49
. .
2,552
Total
6,495
3,844
5,042
1,156
1,798
572
295
. .
19,203
Cash payments for operating activities
Payments for goods and services
-3,866
-3,281
-3,355
-851
-1,055
-359
-236
. .
-13,004
Grants and subsidies paid
-11
-36
-67
-10
-9
-1
-1
. .
-135
Interest paid
-88
-43
-158
-28
-15
-9
-
. .
-340
Other payments
-993
-125
-71
-2
-213
-46
-47
. .
-1,496
Total
-4,958
-3,485
-3,650
-891
-1,291
-415
-285
. .
-14,974
Net cash flows from operating activities
1,537
359
1,392
266
508
158
10
. .
4,229
Net cash flows from investments in non-financial assets
Sales of non-financial assets
348
129
98
62
84
13
2
. .
735
Purchases of new non-financial assets
-1,906
-853
-1,421
-332
-545
-149
-42
. .
-5,249
Purchases of secondhand non-financial assets
-
-
-
-
-
-
-
. .
-
Total
-1,558
-724
-1,324
-271
-461
-136
-40
. .
-4,514
Net cash flows from investments in financial assets for policy purposes
-1
-
-
1
18
-
-
. .
18
Net cash flows from investments in financial assets for liquidity purposes
-124
13
-18
-
6
-6
-7
. .
-137
Net cash flows from financing activities
Advances received (net)
-1
-
2
-
10
-
3
. .
14
Borrowing (net)
58
-24
-26
4
24
-3
-
. .
31
Deposits received (net)
5
11
-
1
4
-
-
. .
22
Other financing (net)
141
502
161
11
-11
-
41
. .
844
Total
203
489
137
16
26
-3
44
. .
910
Net Increase(+)/Decrease(-) in Cash Held
56
137
187
12
96
12
6
. .
506

SURPLUS(+)/DEFICIT(-)

Net cash flows from operating activities and net cash flows from investments in non-financial assets
-21
-365
68
-5
46
21
-30
. .
-286
Acquisitions of assets under finance leases and similar arrangements
-
-
-
-4
-
-
-
. .
-3
Surplus(+)/Deficit(-)
-21
-365
68
-9
46
22
-30
. .
-289

(a) The ACT has no separate local government.
(b) The sum of individual jurisdictions may not agree with the total figure for all states due to transfers between jurisdictions.
Note: Negative figures denote outflows.

Source: ABS data available on request, Government Finance collection.


BALANCE SHEET

Table 27.12 summarises the Balance Sheet results at 30 June 2004 for the general government sector for local governments.

27.12 LOCAL GOVERNMENTS, General Government Balance Sheet - 30 June 2004

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

Assets
Financial assets
Cash and deposits
1,490
654
1,819
28
361
83
73
. .
4,508
Advances paid
2
1
1
-
1
4
-
. .
8
Investments, loans and placements
3,180
635
124
20
444
111
63
. .
4,578
Other non-equity assets
643
454
375
75
173
30
13
. .
1,763
Equity
-
-
345
24
-
276
-
. .
645
Total
5,315
1,743
2,664
146
979
504
148
. .
11,501
Non-financial assets
Land and fixed assets
67,422
37,298
38,325
9,496
11,629
4,286
895
. .
169,350
Other non-financial assets
1,211
404
137
2
25
7
17
. .
1,802
Total
68,633
37,702
38,462
9,498
11,653
4,292
911
. .
171,152
Total
73,948
39,446
41,127
9,644
12,633
4,796
1,060
. .
182,654
Liabilities
Deposits held
145
79
3
241
19
4
-
. .
490
Advances received
8
11
-
371
3
-
3
. .
397
Borrowing
1,447
563
2,610
164
257
132
3
. .
5,178
Unfunded superannuation liability and other employee entitlements
744
302
443
84
99
44
10
. .
1,725
Other provisions
191
42
6
16
5
2
1
. .
262
Other non-equity liabilities
660
440
451
103
197
38
29
. .
1,917
Total
3,195
1,436
3,512
980
580
220
46
. .
9,969
GFS Net Worth
70,753
38,010
37,614
8,665
12,053
4,576
1,013
. .
172,685
Net debt(c)
-3,072
-637
669
729
-527
-61
-129
. .
-3,029
Net financial worth(d)
2,121
308
-848
-833
399
284
102
. .
1,532

(a) The ACT has no separate local government.
(b) The sum of individual jurisdictions may not agree with the total figure for all states due to transfers 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: ABS data available on request, Government Finance collection.


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