Library: Departments of Premier & Cabinet Treasury & Finance GPO Box 4379 Melbourne Victoria 3001 DX 210759 Ph: 03 9651 5660 Fax: 03 9651 5659 Email: [email protected] Victoria Departmental Financial Statements for the year ended 30 June 1983 Presented by The Honourable R. A. Jolly M.P. Treasurer of Victoria for the information of Honourable Members VICTORIA DEPARTMENTAL FINANCIAL STATEMENTS for the Year ended 30 June 1983 Presented by THE Honourable R. A. JOLLY, M.P. Treasurer of Victoria for the information of Honourable Members Ordered by the Legislative Assembly to be printed MELBOURNE F D ATKINSON GOVERNMENT PRINTER 1983 A. 9 DEPARTMENTAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 1983 TABLE OF CONTENTS PAGE Foreword i Certification by the Director of Finance v Auditor General's Report vi Department of Agriculture . 1 Ministry for the Arts 25 Office of the Auditor-General 37 Department of Community Welfare Services 41 Ministry for Conservation 57 Ministry of Consumer Affairs 71 Department of Crown Lands and Survey 77 Ministry for Economic Development 89 Education Department 101 Ministry of Employment and Training 119 Ethnic Affairs Commission 127 Forests Commission Victoria 135 Health Commission of Victoria 145 Ministry of Housing 171 Ministry of Industrial Affairs 179 Department of Labour and Industry 183 Law Department 193 Local Government Department 209 Department of Management and Budget 221 Department of Minerals and Energy 255 Parliament of Victoria 265 Department of Planning 271 Ministry for Police and Emergency Services 279 Department of the Premier and Cabinet 293 Department of Property and Services 311 Public Works Department . 323 Tourism . 347 Ministry of Transport 353 Ministry of Water Resources and Water Supply 369 Department of Youth, Sport and Recreation 387 FOREWORD TO THE DEPARTMENTAL FINANCIAL STATEMENTS Page i GENERAL BACKGROUND In accordance with the Government's policy of providing Parliament with more information, individual financial statements have been prepared by Departments showing a summary of each department's financial transactions for the year ended 30.6.83. Their compilation also reflects the Government's objective that organizations which have the responsibility of expending public funds should be accountable for such expenditure. The Treasurer's Statement presents the overall result of the Government's financial activity within the Public Account only for a particular financial year. It presents information on the total receipts into and payments from the Public Account classified under general headings in the Consolidated Fund, and by accounts in the Trust Fund. While payments made by way of Annual Appropriations from the Consolidated Fund and from the Works and Services Account are reported under departmental headings, those payments made under the authority of Special Appropriations of the Consolidated Fund are not so reported, nor are receipts into the Consolidated Fund. Furthermore, Trust Accounts forming part of the Trust Fund are only reported to the extent of opening balance, total receipts, total payments and the closing balance; not on a departmental basis. As a consequence, various departmental financial transactions are recorded in a number of places in the Treasurer's Statement and the form of presentation does not bring together the total financial operations of a particular department. In addition, the Treasurer's Statement does not provide any information concerning items such as cash/ or investments, held outside the Public Account or details of debtors and creditors and capital commitments. The purpose of the departmental financial statements is to bring together the total financial operations of departments as well as to provide additional financial information. ACCOUNTING BASIS USED As explained in the Treasurer's Statement, the basis of accounting used for recording receipts and payments of the Public Account and used in the preparation of these statements, with one exception, is cash. Receipts are brought to account when they are actually received and payments are brought to account when the disbursement is actually made. The one exception referred to above is the expenditure recorded in respect of salaries, wages and pensions which are reported on an accrual basis, so that the amounts involved for a full year are brought to account. This combination of cash and accruals is the established accounting policy as reflected in the Budget. As a first step towards a more comprehensive presentation of departmental financial affairs, departments have been required to provide details of their current assets (cash, investments and debtors), liabilities (creditors) and capital commitments. BASIS OF PREPARATION 1. The statements have been prepared by each department, based on general guidelines issued by the Department of Management and Budget to ensure basic uniformity and a minimum level of disclosure. (Some departments have provided additional information in supplementary statements and this information has been included to enhance the statements.) Page ii 2. The statements for each department identify the public moneys it has collected and the payments in respect of its operations made from the Public Account—whether made by authority of a Special or Annual Appropriation from the Consolidated Fund or from the Trust Fund, including Appropriations from the Works and Services Account. 3. The statements have been prepared from departmental figures recorded in the central accounting system, and incorporate certain amounts paid by the Public Works Department on behalf of departments as part of their client works program so as to give a more comprehensive presentation of the level of financial resources allocated to departments. 4. There has been no attempt to reflect all costs of departmental operations but the focus has been on identifiable direct costs. Therefore there has been no apportioning of costs spent by one department on behalf of other departments, such as the cost of Workers Compensation met by the Department of Management and Budget in respect of all departments (except Railways, State Rivers and Water Supply Commission and Forests Commission) or imputing of costs for payments made by the Public Works Department for rent, cleaning and telephone services for various departments. 5. Where there have been changes in departmental responsibility for certain programs during 1982-83 comparative figures for the related program during 1981 -82 by the previous department have not been provided. 6. As a result of the Government's policy of incorporating over 200 trust accounts within the Consolidated Fund during 1982-83, comparative figures of actuals between years are not necessarily comparable as receipts and payments are included in the Trust Fund for 1981-82 and in the Consolidated Fund in 1982-83. 7. The Budget figures included for comparative purposes are the ones included in the Budget brought down in September 1982 and contained in the "Estimates of the Receipts and Payments of the Consolidated Fund" and the "Works Programs" documents. 8. Many Government programs carry across departmental boundaries, and for the purpose of these statements the transactions in respect of programs have generally been included in the statements of the department which actually made the payment or collected the moneys. 9. In some cases the Department of Management and Budget acts as agent for departments in making certain payments, but generally such payments are reported in the relevant departmental statement having policy responsibility for that area of spending, instead of that of the Treasurer. 10. Funds provided for ex gratia salary payments as a result of a Government decision to apply retrospectivity to certain salary and wage rises have been included in the Department of Management and Budget statement, and departments have included the amount provided for their salaries in their "Notes Accompanying the Statements". 11. The Department of Management and Budget Works and Services appropriations include amounts for programs expended by departments, such as the State Development Program and these amounts have been included by departments in their "Notes Accompanying the Statements". Page iii 12. Trust accounts which are in the nature of a suspense or clearing accounts have been omitted to avoid inflating receipts and payments figures but any closing balances have been disclosed in the Trust Fund Appendix. 13. Detailed statements of trust accounts with payments in excess of $500 000 have been provided, but where payments are less than $500 000 the receipts and payments have been summarized. In addition, departments with policy responsibility for an area of government spending have disclosed the receipts and payments from all sources for that particular Trust Account. 14. A new appendix to financial statements has been provided by all departments which includes additional financial information for the 1982-83 financial year, such as cash/investments, debtors, creditors and capital commitments. Creditors and debtors have been classified by the nature of the obligation, rather than identifying individual debtor/creditor. 15. "Debtors" have been defined as uncollected Public Account Revenue, that is invoices that have been raised prior to 30 June 1983 and due for payment at that date. "Creditors" have been defined as accounts on hand at 30 June pending final authorisation by a department. Some departments have included a wider definition of any accounts on hand at 30 June