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This section sets out the Operating Statement, Cash Flow Statement and Balance Sheet for the total public sector for local governments.

Operating Statement

Table 27.13 summarises the net operating results for the total public sector for local governments for 2000-01.

27.13 LOCAL GOVERNMENTS, Total public sector: Operating Statement - 2000-01
			NSW	Vic.	Qld	SA	WA	Tas.	NT	ACT(a)	Total(b)
			$m	$m	$m	$m	$m	$m	$m	$m	$m
GFS Revenue
	Taxation revenue		2,176	1,543	1,248	545	669	164	43	. .	6,388
	Current grants and subsidies		553	598	473	130	284	68	41	. .	2,147
	Sales of goods and services		1,880	692	2,074	193	355	191	47	. .	5,433
	Interest income		217	55	84	19	44	10	3	. .	433
	Other		953	532	764	62	161	32	26	. .	2,530
	Total		5,779	3,419	4,644	949	1,513	465	161	. .	16,930
less
GFS Expenses
	Gross operating expenses
		Depreciation	1,139	644	1,002	227	369	121	46	. .	3,548
		Employee expenses	1,907	1,073	1,304	304	513	138	64	. .	5,303
		Other operating expenses	1,954	1,631	1,445	392	519	173	128	. .	6,241
		Total	4,999	3,348	3,750	923	1,402	431	238	. .	15,092
	Property expenses
		Other interest expenses	102	43	230	29	13	15	2	. .	433
		Income tax equivalent expenses	-	-	2	-	-	-	-	. .	2
	Current transfers
		Grant expenses	-	-	-	7	12	-	-	. .	19
		Tax expenses	6	-	14	-	5	-	-	. .	25
		Other current transfers	96	-	2	4	6	9	-	. .	116
	Capital transfers
		Grant expenses	-	-	22	-	-	-	1	. .	23
		Other capital transfers	-	-	6	8	-	-	-	. .	15
	Total		5,202	3,391	4,027	971	1,437	455	241	. .	15,724
equals
GFS Net Operating Balance			577	28	617	-22	76	9	-80	. .	1,206
less
Net acquisition of non-financial assets
	Gross fixed capital formation		1,373	755	1,551	203	456	113	47	. .	4,497
	less Depreciation		1,139	644	1,002	227	369	121	46	. .	3,548
	plus Change in inventories		-	-	-12	-1	-	1	-	. .	-12
	plus Other transactions in non-financial assets		119	-68	46	-	-11	3	-	. .	89
	Total		353	43	583	-25	75	-4	1	. .	1,026
equals
GFS Net Lending(+)/Borrowing(-)			223	-15	34	3	2	14	-81	. .	180
(a) The ACT has no separate local government. (b) The sums of all individual state jurisdictions may not agree with total state figures, due to transfers between jurisdictions.
Source: Government Finance Statistics, Australia, 2000-01 (5512.0).

27.14 LOCAL GOVERNMENTS, Total public sector: Cash Flow Statement - 2000-01
		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	2,105	1,543	1,237	548	671	159	40	. .	6,302
	Receipts from sales of goods and services	2,045	693	1,786	222	466	185	99	. .	5,497
	Grants and subsidies received	728	696	821	164	344	74	86	. .	2,913
	Other receipts	667	294	525	24	43	40	4	. .	1,597
	Total	5,544	3,226	4,369	958	1,525	458	229	. .	16,309
Cash payments for operating activities
	Payments for goods and services	-4,051	-2,592	-2,839	-714	-503	-311	-188	. .	-11,199
	Grants and subsidies paid	-	-4	-	-8	-18	-	-	. .	-30
	Interest paid	-103	-43	-215	-31	-14	-21	-1	. .	-426
	Other payments	-	-112	-	-7	-556	-9	-	. .	-684
	Total	-4,154	-2,751	-3,054	-760	-1,091	-340	-189	. .	-12,339
Net cash flows from operating activities		1,390	475	1,315	198	434	118	39	. .	3,970
Net cash flows from investments in non-financial assets
	Sales of non-financial assets	209	135	95	36	65	8	5	. .	552
	Purchases of new non-financial assets	-1,414	-629	-1,264	-223	-506	-118	-48	. .	-4,201
	Purchases of secondhand non-financial assets	-	-	-180	-	-3	-	-	. .	-183
	Total	-1,205	-494	-1,349	-187	-444	-110	-43	. .	-3,832
Net cash flows from investments in financial assets for policy purposes		19	-	-	-2	-3	-	1	. .	16
Net cash flows from investments in financial assets for liquidity purposes		-68	-	-18	7	-6	-2	-2	. .	-88
Net cash flows from financing activities
	Advances received (net)	-	-1	-	-	-	8	-	. .	7
	Borrowing (net)	-21	-38	3	-49	5	-7	-	. .	-107
	Deposits received (net)	-	-	-	-	-4	-	-	. .	-3
	Other financing (net)	-2	59	-12	30	23	-104	4	. .	-3
	Total	-23	19	-9	-19	24	-104	4	. .	-107
Net Increase(+)/Decrease(-) in Cash Held		113	-	-60	-2	5	-97	-1	. .	-42
SURPLUS(+)/DEFICIT(-)
Net cash flows from operating activities and net cash flows from investments in non-financial assets		185	-19	-33	11	-10	8	-4	. .	138
Acquisitions of assets under finance leases and similar arrangements		-5	-	-	-2	-	-	-	. .	-7
Surplus(+)/Deficit(-)		180	-19	-33	9	-10	8	-4	. .	131
(a) The ACT has no separate local government. (b) The sums of all individual state jurisdictions may not agree with total state figures, due to transfers between jurisdictions. Note: Negative figures denote outflows.
Source: Government Finance Statistics, Australia, 2000-01 (5512.0).

27.15 LOCAL GOVERNMENTS, Total public sector: Balance Sheet - 30 June 2001
			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	291	428	1,134	29	168	40	37	. .	2,126
		Advances paid	-	4	-	-	-	3	-	. .	7
		Investments, loans and placements	3,140	534	236	58	436	101	46	. .	4,552
		Other non-equity assets	610	549	435	67	160	45	9	. .	1,874
		Equity	-	-	-	11	-	-	-	. .	11
		Total	4,041	1,515	1,805	164	764	190	92	. .	8,571
	Non-financial assets
		Land and fixed assets	63,123	28,044	32,647	8,030	10,454	3,955	927	. .	147,180
		Other non-financial assets	920	-	-	-	8	4	5	. .	936
		Total	64,043	28,044	32,647	8,030	10,462	3,958	932	. .	148,115
	Total		68,084	29,559	34,452	8,194	11,226	4,148	1,023	. .	156,686
Liabilities
	Deposits held		-	48	-	145	-	3	-	. .	196
	Advances received		25	7	-	11	-	-1	-	. .	42
	Borrowing		1,428	611	3,000	69	219	207	11	. .	5,546
	Unfunded superannuation liability and other employee entitlements		703	269	362	69	81	35	9	. .	1,529
	Other provisions		74	-	7	7	2	6	-	. .	96
	Other non-equity liabilities		638	382	364	96	165	17	18	. .	1,680
	Total		2,868	1,316	3,733	397	468	267	38	. .	9,088
Shares and other contributed capital			-	-	40	-	-	-	-	. .	40
GFS Net Worth			65,216	28,243	30,679	7,797	10,758	3,881	985	. .	147,558
Net debt(c)			-1,978	-301	1,630	138	-385	65	-71	. .	-903
Net financial worth(d)			1,173	199	-1,968	-233	296	-77	54	. .	-557
(a) The ACT has no separate local government. (b) The sums of all individual state jurisdictions may not agree with total state figures, 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, 2000-01 (5512.0).