• Summary
• Downloads
• Explanatory Notes
• Related Information
• Past Releases

This section sets out the Operating Statement, Cash Flow Statement and Balance Sheet for the general government sector for all Australian governments combined.

Operating Statement

Table 27.4 provides an Operating Statement for the general government sector for 2000-01.

In 2000-01 the GFS NOBs for the general government sector for all Australian governments combined was $7,939m. The two largest contributors to this result were the NOB for the Commonwealth Government and the state governments of $4,807m and $1,950m respectively.

GFS Net Lending for the general government sector for all Australian governments combined was $4,737m. The Commonwealth Government and the state governments contributed $5,976m and -$1,204m respectively to the aggregate result.

27.4 ALL AUSTRALIAN GOVERNMENTS, General government: Operating Statement - 2000-01
			Commonwealth	Multi- jurisdictional(a)	State	Local	All Australian governments(b)
			$m	$m	$m	$m	$m
GFS Revenue
	Taxation revenue		175,010	-	32,604	6,388	213,766
	Current grants and subsidies		-	4,295	44,501	2,147	89
	Sales of goods and services		3,952	4,382	9,542	5,425	22,241
	Interest from public non-financial corporations		60	-	201	-	262
	Interest from public financial corporations		702	26	498	47	1,272
	Interest from other sources		842	263	1,439	385	2,662
	Dividend income		2,242	42	3,105	4	5,393
	Other		2,570	675	9,129	2,529	11,170
	Total		185,379	9,683	101,019	16,925	256,855
less
GFS Expenses
	Gross operating expenses
		Depreciation	1,464	649	4,750	3,537	10,400
		Employee expenses	12,816	5,298	41,213	5,296	64,620
		Other operating expenses	32,936	2,985	26,751	6,280	67,876
		Total	47,216	8,932	72,713	15,113	142,897
	Nominal superannuation interest expenses		4,878	-	2,456	-	7,334
	Other interest expenses		6,220	27	2,760	415	9,155
	Other property expenses		-	-	-	-	-
	Current transfers
		Grant expenses to state governments	44,314	1	180	-	180
		Grant expenses to the private sector	6,083	27	8,278	19	14,406
		Grant expenses to universities	4,118	-	125	-	-
		Grant expenses to local governments	102	-	1,917	-	-
		Grant expenses n.e.c.	-	-	11	-	1
		Subsidy expenses to public corporations	287	-	3,665	-	3,952
		Subsidy expenses to other	3,707	8	881	-	4,580
		Other current transfers	60,085	331	1,341	141	61,455
	Capital transfers
		Grant expenses to public non-financial corporations	-	-	1,282	-	1,282
		Grant expenses to public financial corporations	-	-	-	-	-
		Grant expenses to other levels of government	2,468	-	720	-	-
		Grant expenses n.e.c.	1,096	-	2,380	23	3,499
		Other capital transfers	-	5	362	15	175
	Total		180,572	9,330	99,070	15,726	248,916
equals
GFS Net Operating Balance			4,807	353	1,950	1,199	7,939
less
Net acquisition of non-financial assets
		Gross fixed capital formation	759	936	7,763	4,310	13,806
		less Depreciation	1,464	649	4,750	3,537	10,400
		plus Change in inventories	1,042	6	-19	-12	1,017
		plus Other transactions in non-financial assets	-1,506	34	160	89	-1,220
		Total	-1,168	326	3,154	850	3,202
equals
GFS Net Lending(+)/Borrowing(-)			5,976	27	-1,204	349	4,737
(a) The multi-jurisdictional sector currently contains only universities. (b) The sums of individual levels of government may not agree with total figures for all Australian governments due to transfers between levels of government.
Source: Government Finance Statistics, Australia, 2000-01 (5512.0).

27.5 ALL AUSTRALIAN GOVERNMENTS, General government: Cash Flow Statement - 2000-01
		Commonwealth	Multi- jurisdictional(a)	State	Local	All Australian governments(b)
		$m	$m	$m	$m	$m
CASH FLOW STATEMENT
Cash receipts from operating activities
	Taxes received	169,713	-	32,207	6,302	205,279
	Receipts from sales of goods and services	3,889	3,575	8,890	5,495	20,417
	Grants and subsidies received	-	4,443	47,066	2,913	307
	Interest received from public non-financial corporations	50	-	246	-	297
	Interest received from public financial corporations	-	6	514	102	622
	Interest from other sources	1,090	261	1,877	352	3,313
	Other receipts	5,548	1,284	11,071	1,142	17,388
	Total	180,290	9,569	101,871	16,306	247,622
Cash payments for operating activities
	Payments for goods and services	-46,660	-7,140	-65,521	-11,236	-125,446
	Grants and subsidies paid to state governments	-46,369	-1	-23	-	-
	Grants and subsidies paid to the private sector	-10,110	-	-11,393	-30	-21,533
	Grants and subsidies paid to universities	-4,127	-	-129	-	-
	Grants and subsidies paid to local governments	-109	-	-2,432	-	-
	Grants and subsidies paid to public corporations	-433	-	-5,166	-	-5,599
	Interest paid	-6,222	-26	-3,284	-408	-9,705
	Other payments	-61,670	-1,401	-3,147	-684	-65,313
	Total	-175,700	-8,568	-91,094	-12,359	-227,595
Net cash flows from operating activities		4,590	1,001	10,778	3,948	20,026
Net cash flows from investments in non-financial assets
	Sales of non-financial assets	2,339	97	731	552	3,719
	Purchases of new non-financial assets	-1,245	-1,063	-8,693	-4,195	-15,195
	Purchases of secondhand non-financial assets	-	-	-	-3	-2
	Total	1,094	-965	-7,962	-3,646	-11,479
Net cash flows from investments in financial assets for policy purposes		5,673	-2	5,914	-163	10,879
Net cash flows from investments in financial assets for liquidity purposes		-5,197	-16	-2,290	-73	-7,263
Net cash flows from financing activities
	Advances received (net)	-	46	-388	7	76
	Borrowing (net)	-7,929	2	-6,795	-102	-14,810
	Deposits received (net)	61	1	-117	-3	-58
	Other financing (net)	-680	-1	-87	-1	-682
	Total	-8,548	48	-7,386	-100	-15,475
Net Increase(+)/Decrease(-) in Cash Held		-2,388	66	-947	-34	-3,311
SURPLUS(+)/DEFICIT(-)
Net cash flows from operating activities and net cash flows from investments in non-financial assets		5,684	36	2,815	302	8,547
Acquisitions of assets under finance leases and similar arrangements		-59	-2	-6	-7	-74
Surplus(+)/Deficit(-)		5,625	34	2,810	295	8,473
(a) The multi-jurisdictional sector currently contains only universities. (b) The sums of individual levels of government may not agree with totals for all Australian governments due to transfers between levels of government. Note: Negative figures denote outflows.
Source: Government Finance Statistics, Australia, 2000-01 (5512.0).

27.6 ALL AUSTRALIAN GOVERNMENTS, General government: Balance Sheet - 30 June 2001
			Commonwealth	Multi- jurisdictional(a)	State	Local	All Australian governments(b)
			$m	$m	$m	$m	$m
Assets
	Financial assets
		Cash and deposits	1,168	600	5,423	2,117	9,292
		Advances paid	21,190	9	4,649	8	20,655
		Investments, loans and placements	22,996	3,823	23,016	4,534	53,406
		Other non-equity assets	12,569	2,607	11,095	1,859	26,240
		Equity	52,622	407	120,104	604	173,737
		Total	110,545	7,445	164,287	9,122	283,329
	Non-financial assets
		Land and fixed assets	32,077	17,578	194,084	146,308	390,047
		Other non-financial assets	2,090	37	2,236	932	5,293
		Total	34,167	17,615	196,320	147,240	395,339
	Total		144,713	25,059	360,607	156,362	678,669
Liabilities
	Deposits held		293	20	1,262	196	1,754
	Advances received		-	24	3,987	43	-
	Borrowing		82,111	339	30,128	5,289	115,756
	Unfunded superannuation liability and other employee entitlements		85,173	3,565	52,423	1,523	142,685
	Other provisions		1,632	4	5,231	84	6,951
	Other non-equity liabilities		13,392	1,181	9,554	1,670	23,906
	Total		182,601	5,133	102,585	8,804	291,051
GFS Net Worth			-37,889	19,926	258,021	147,558	387,617
Net debt(c)			37,050	-4,048	2,288	-1,132	34,157
Net financial worth(d)			-72,056	2,311	61,701	318	-7,723
(a) The multi-jurisdictional sector currently contains only universities. (b) The sums of individual levels of government may not agree with total figures for all Australian governments due to assets and liabilities held between levels of government. (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.
Source: Government Finance Statistics, Australia, 2000-01 (5512.0).