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National Blood Authority
Health and Ageing Portfolio Agency
Section 1: Overview ................................................................................................. 364
Section 2: Resources for 2006-07........................................................................... 365
2.1: Appropriations and Other Resources .................................................................. 365
2.2: 2006-07 Budget Measures .................................................................................. 365
2.3: Other Revenue Available to be Used .................................................................. 366
2.4: Movements of Administered Funds from 2005-06 to 2006-07........................... 366
2.5: Special Appropriations ........................................................................................ 366
2.6: Special Accounts ................................................................................................. 367
2.7: Administered Capital and Departmental Equity Injections and Loans ................ 367
Section 3: Outcomes ............................................................................................... 368
3.1: Summary of Outcomes and Contribution to Outcomes ...................................... 368
3.2: Outcomes – Departmental and Administered ..................................................... 368
3.3: Outcome Summary – The Year Ahead ............................................................... 369
Section 4: Other Reporting Requirements ............................................................ 374
4.1: Purchaser-Provider Arrangements ..................................................................... 374
4.2: Cost Recovery Arrangements ............................................................................. 374
Section 5: Budgeted Financial Statements ........................................................... 375
5.1: Analysis of Budgeted Financial Statements ........................................................ 375
5.2: Budgeted Financial Statements Tables .............................................................. 377
5.3: Notes to the Financial Statements ...................................................................... 388
363
NBA – Agency Budget Statements – Overview
Section 1: Overview
The National Blood Authority (NBA) is an independent statutory agency, representing the
interests of the Australian Government and all State and Territory governments. The NBA was
established on 1 July 2003 under the National Blood Authority Act 2003 as part of a coordinated
approach to policy setting, governance, funding and management of the Australian blood
banking and plasma product sector.
The NBA vision is ‘saving and improving Australian lives through a world class blood supply’.
The NBA manages and coordinates the Australian blood supply in accordance with the National
Blood Agreement agreed by the Australian Government and State and Territory governments.
The NBA manages national contracts with suppliers of blood and blood products on behalf of
all Australian governments, who together provide a total of over $600 million annually for this
purpose.
The NBA was established as an Australian Government Agency under the National Blood Act
2003 and the Financial Management and Accountability Act 1997. The NBA is also subject to
the Public Service Act 1999 and the Auditor-General Act 1997.
Specifically the NBA’s role is to:
coordinate national demand and supply planning of blood and blood products and purchase
those products on behalf of all Australian governments;
negotiate and manage contracts on behalf of the Australian Government, and all States and
Territories with suppliers of blood and blood products to enable the development of an
agreed single national pricing schedule;
implement an efficient demand-driven system, based upon evidence and good clinical
practice, so that the blood supply system is highly responsive to needs; and
work in a collaborative manner with all governments and other responsible parties to
ensure that Australia's blood supply is safe, secure, adequate and affordable.
Table 1.1: Agency Outcomes and Output Groups
Outcome Output Groups
Australia’s blood supply is Output Group 1 – Meet product demand through effective
secure and well managed. planning and the management of supply arrangements.
364
NBA – Agency Budget Statements – Resources
Section 2: Resources for 2006-07
2.1: APPROPRIATIONS AND OTHER RESOURCES
Table 2.1 shows the total resources from all origins for 2006-07, including appropriations. The
table summarises how revenue will be applied by outcome, administered and outputs
(departmental outputs).
The NBA receives funding from the Australian Government and all States and Territories for
the supply of blood and blood products, and for the operations of the NBA under a cost share
arrangement established in the National Blood Agreement (63 per cent from the Australian
Government and 37 per cent from State and Territory governments together.).
Table 2.1: Appropriations and other resources 2006-07
Appropriations Receipts Total
Bill No. 1 Bill No. 2 Special Total
SPP Other (a) approp approp (b)
$'000 $'000 $'000 $'000 $'000 $'000 $'000
National Blood Authority
(NBA)
Administered 5,933 - - - 5,933 234,171 240,104
Departmental 6,065 - - - 6,065 3,545 9,610
Total NBA 11,998 - - - 11,998 237,716 249,714
Departmental capital (equity
- 406 - - 406 - 406
injections)
Total resources 11,998 406 - - 12,404 237,716 250,120
(a) Includes new administered expenses and administered assets and liabilities
(b) Departmental and administered receipts from independant sources that are available to be spent.
2.2: 2006-07 BUDGET MEASURES
Section 2.2 is not applicable to the Agency.
365
NBA – Agency Budget Statements – Resources
2.3: OTHER REVENUE AVAILABLE TO BE USED
Table 2.3 provides details of revenue obtained by NBA for provision of goods or services. This
revenue is approved for use by NBA.
Table 2.3: Other revenue available to be used
Estimated Budget
revenue estimate
2005-06 2006-07
$'000 $'000
Departm ental other revenues
Contributions from States and Territories 3,325 4,110
Other - -
Total departm ental other revenues available to be used 3,325 4,110
Adm inistered other revenues
Contributions from States and Territories 207,588 229,427
Contributions from Australian Government 353,801 390,650
Total adm inistered other revenues available to be used 561,389 620,077
Total estim ated revenue 564,714 624,187
2.4: MOVEMENTS OF ADMINISTERED FUNDS FROM 2005-06 TO
2006-07
2.5: SPECIAL APPROPRIATIONS
Section 2.4 and 2.5 are not applicable to the NBA.
366
NBA – Agency Budget Statements – Resources
2.6: SPECIAL ACCOUNTS
Special Accounts provide a means to set aside and record amounts used for specified purposes.
Special Accounts can be created by a Finance Minister’s Determination under the Financial
Management and Accountability Act 1997. These Determinations may be disallowed by the
Parliament. Special Accounts can also be established by the passage of separate legislation.
Abolition of Special Accounts requires a Determination to be made by the Finance Minister or,
for those Accounts established by legislation, by repeal of the legislation in whole or part. Table
2.6 shows the expected additions (credits) and reductions (debits) for each account used by
NBA.
Table 2.6: Estimates of Special Account Cash Flows and Balances
Opening Closing
balance Receipts Payments Adjustments balance
2006-07 2006-07 2006-07 2006-07 2006-07
2005-06 2005-06 2005-06 2005-06 2005-06
$'000 $'000 $'000 $'000 $'000
5 ,0 6 1 10 ,5 8 2 11,12 7 - 4 ,5 16
S21 FMA Act 1997 and National
Blood Authority Act 2003 (D) 4,489 10,889 0,31
1 7 - 5,061
S21 FMA Act 1997 and National 8 9 ,9 6 7 6 7 3 ,8 0 9 7 0 4 ,6 8 2 - 5 9 ,0 9 4
Blood Authority Act 2003 (A) 80,494 621,704 612,231 - 89,967
The National Managed Funds (Blood
and Blood Products) - S20 FMA Act 3 1,7 4 7 9 ,9 7 2 - - 4 1,7 19
1997 (A)
22,274 9,473 - - 31,747
Total special accounts
2006-07 Budget estim ate 126,775 694,363 715,809 - 105,329
Total special accounts
2005-06 estimate actual 107,257 632,593 622,548 - 95,028
D = Departmental A = Administered
Acts Glossary
FMA Act = Financial Management and Accountability Act, 1997
2.7: ADMINISTERED CAPITAL AND DEPARTMENTAL EQUITY
INJECTIONS AND LOANS
The NBA will receive an additional $0.406m in Departmental Capital injections in 2006-07 to
develop and implement knowledge management systems that will be the repository for blood
and blood product data and information from both Australia and overseas. This information
system will assist the NBA in analysis of clinical use and demand management.
367
NBA – Agency Budget Statements – Outcome
Section 3: Outcomes
General Government Sector (GGS) agencies are required to plan, budget and report under an
outcomes structure. GGS agencies produce outputs (departmental outputs) and also administer
activities and programs on behalf of the Government (administered programs). This section
explains how the resources identified in Section 2 will be used to deliver outputs and
administered programs to contribute to the outcome for NBA.
3.1: SUMMARY OF OUTCOMES AND CONTRIBUTION TO OUTCOMES
The relationship between activities of NBA and its outcome is summarised in Figure 4.
Figure 4: Contributions to outcomes
National Blood Authority
General Manager – Dr Alison Turner
Outcome – Australia’s blood supply is secure and well managed.
Total price of outputs $10.175m
Total departmental outcomes and appropriations $6.065m
Total administered expenses $5.933m
Output group 1 Total price of outputs $10.175m
Meet product demand through effective planning and
the management of supply arrangements.
3.2: OUTCOMES – DEPARTMENTAL AND ADMINISTERED
Departmental Appropriations by Outcome
NBA has total departmental appropriations of $6.065 million in 2006-07.
Administered Appropriations by Outcome
NBA has total administered appropriations of $5.933 million in 2006-07.
368
NBA – Agency Budget Statements – Outcome
3.3: OUTCOME SUMMARY – THE YEAR AHEAD
The NBA is the national coordinating agency for supply and demand planning and the purchase
of blood and blood products from suppliers on behalf of all Australian governments. The
operations of the NBA are jointly funded by the Australian Government at 63 per cent and the
State and Territory governments at 37 per cent collectively.
The NBA 2006-09 Corporate Plan builds on the direction established in the NBA’s first
Corporate Plan (2003-06), and identifies the priorities for the next three years based on
consultation with key stakeholders.
By 2009 the NBA is planning for the following outcomes:
The Australian Blood Supply is Secure
Supply of most products will be secured and exceptions will be managed with minimal
disruptions to clinical care. The NBA will have delivered demonstrable improvements in
product prices, product quality, quality of product use and services to customers.
Risks are Well Managed
NBA will have a demonstrated capacity to manage all sector risks and will more effectively
forecast demand and cost.
The Blood Supply System is Informed and Adaptive
Supply information will continue to be provided to all Australian Governments on a timely
basis, to ensure effective planning and decision making.
Key Strategic Directions for 2006-07
In 2005-06, as part of its commitment to the new blood sector arrangements, the Australian
Government provided $11.2 million additional departmental funding over four years for the
NBA. Additional funding was also provided by State and Territory governments and has
allowed the NBA to maintain its current commitment to improved supply planning, negotiation
and management of contracts and risk management while expanding its capacity to deliver all
of its functions mandated by the National Blood Agreement.
During 2005-06, the NBA commenced activities to develop these functions and in 2006-07 will
continue to implement the key strategic directions for the NBA, including:
consolidate and enhance the contract management framework to deliver further
improvements to supply arrangements;
work with relevant jurisdictions and medical experts to further improve the supply planning
contingency and risk management processes;
continue to develop the NBA’s capacity to appropriately influence the quality of use and
demand for products and services;
refine and implement evidence based processes for consideration of new products and
services;
manage contracts with suppliers, in particular the implementation of revised arrangements
with the Australian Red Cross Blood Service; and
enhance the NBA’s ability to provide authoritative advice and information to governments
on the changing industry and markets, trends and global issues.
369
NBA – Agency Budget Statements – Outcome
Major Activities
Implement effective and accurate demand and budget forecasting analysis and
planning
The NBA will provide accurate and timely advice for policy decision making in the blood
sector and develop the NBA’s capability to enable the effective and accurate delivery of the
supply of blood products.
Identify key gaps in supply chain capability including information exchange
This will allow the NBA to measure and monitor procurement performance and ensure
continuous improvement of the supply of blood products. It will also enhance supplier
accountability and responsiveness by implementing contract management tools and effective
contract management relationships.
Effectively engage with the clinical community in monitoring and approving the
appropriate use of blood to improve patient outcomes
The NBA will develop an engagement strategy to ensure the involvement of the clinical
community in developing standards and guidelines, to influence appropriate and safe use of
blood products.
Create capabilities in processes and systems to institutionalise organisational
knowledge and reduce reliance on key staff
The NBA will pursue accreditation as a quality organisation, and implement an information
management system which allows the NBA to share information both internally and also with
other stakeholders in order to improve communication and information sharing within the blood
sector.
370
NBA – Agency Budget Statements – Outcome
Resourcing
Table 3.1 shows how the 2006-07 Budget appropriations translate to total resourcing for NBA,
including administered expenses, revenue from government (appropriation), revenue from other
sources, and the total price of outputs.
Table 3.1: Total resources for NBA
Estimated Budget
actual estimate
2005-06 2006-07
$'000 $'000
Adm inistered appropriations
to National Blood Authority Special Account (1) 3,091 5,933
Total adm inistered appropriations 3,091 5,933
Departm ental revenue
Total revenue from government (appropriations) contributing to price of
6,226 6,065
departmental outputs
Total revenue from other sources 3,325 4,110
Total price of departm ental outputs
9,551 10,175
(Total revenue from government and from other sources)
Departm ental revenue by output group
Output Group 1 - Meet product demand through effective planning and the
9,551 10,175
management of supply arrangements
Total price of departm ental outputs
9,551 10,175
(Total revenue from government and from other sources)
Total estim ated resourcing for NBA
12,642 16,108
(Total price of outputs and administered appropriations)
2005-06 2006-07
Average staffing level (num ber) 40 40
(1) Special account outflow s are show n in the payments column of the Special Account table in Table 2.6.
Contribution of Administered Programs to NBA
During 2006-07, the NBA is expected to receive approximately $620 million from the
Australian and State and Territory Governments, which includes approximately $6 million from
interest on funds held in NBA special accounts. The funds held in these accounts are for the
provision of blood and blood products and the National Managed Fund, which was established
to manage the liability risks of the Australian Red Cross Blood Service in relation to the
provision of blood and blood services.
These funds will allow the NBA to secure and manage Australia's blood supply in accordance
with the National Blood Agreement.
371
NBA – Agency Budget Statements – Outcome
Contribution of Departmental Outputs to NBA
Output Group 1: Meet product demand through effective planning and the
management of supply arrangements
Manage and coordinate Australia’s blood supply in accordance with the National Blood
Agreement agreed by the Australian Government, States and Territories.
Performance Information for NBA
Performance information for administered programs, individual outputs and output groups
relating to NBA are summarised in Table 3.2.
Table 3.2: Key Performance Information for NBA
Performance Information for Departmental Outputs
Indicator Measured by Reference Point
or Target
Output Group 1—Meet product demand through effective planning and the
management of supply arrangements
Efficient management and The level of satisfaction of all A high level of satisfaction from
coordination of Australia’s funding jurisdictions on the all funding jurisdictions.
blood supply in accordance planning, management and
with the National Blood coordination of the blood supply.
Agreement between the
Australian Government, State
and Territory governments.
NBA uses contestability and The price and their quality. New product prices favourable in
expertise to drive real terms with previous prices
improvements in product prices and compared to available
and product quality. international benchmarks.
Stakeholders satisfied that
product quality improving.
Agreed risk The NBA predicts demand The NBA predictions are within
management/mitigation plans accurately for the supply of a 5% variance of total National
in place for the security of blood and blood products. Administered Budget and/or less
supply with the blood sector than the variance of the previous
and the supply of most products year.
is secure and exceptions
managed effectively.
Price: $10.175m
372
NBA – Agency Budget Statements – Outcome
Evaluations
There are no evaluations planned to be undertaken by NBA in 2006-07.
Major Reviews
The NBA will assist the Australian Department of Health and Ageing in the review of the
Australian plasma fractionation arrangements under the Australia-United States Free Trade
Agreement by providing information as required over the period of the Review due in January
2007.
Performance Improvement Initiatives
Over the course of the 2006-07 financial year, the NBA will develop and implement a new
information management system which will be used to link supply and demand planning and
management, budgeting, policy and contract management. This system will enable the NBA to
better manage the supply of blood and blood products as well as vastly improve communication
and knowledge sharing internally and with external stakeholders.
373
NBA – Agency Budget Statements – Other Reporting Requirements
Section 4: Other Reporting Requirements
4.1: PURCHASER-PROVIDER ARRANGEMENTS
There are no purchaser provider arrangements reported by the NBA.
4.2: COST RECOVERY ARRANGEMENTS
There are no cost recovery arrangements reported by the NBA.
374
NBA – Agency Budget Statements – Budgeted Financial Statements
Section 5: Budgeted Financial Statements
5.1: ANALYSIS OF BUDGETED FINANCIAL STATEMENTS
Departmental
Income Statement
In 2006-07, the NBA is budgeting for an operating surplus of $0.241 million which is generated
to retain equity to fund future capital purchases and employee entitlements.
Revenue will increase in 2006-07 by $0.624 million. The NBA is jointly funded by the
Australian Government and the States and Territories under the National Blood Agreement.
This agreement specifies the range of functions that governments have agreed that the NBA
should undertake. The costs of the NBA are shared on a 63:37 ratio between the Australian
Government and the States and Territories.
Total expenses are estimated to be $9.934 million in 2006-07, $0.437 million greater than the
$9.497 million estimate for 2005-06. This funding received from governments will allow the
NBA to maintain its resources of 40 ASL and 7 contractors and also provide additional
expertise to support the functions mandated by governments.
Depreciation and amortisation charges will also increase over the forward years representing
additional capital purchases funded by governments for the development and implementation of
knowledge management systems.
Balance Sheet
Cash balances will remain stable over the forward years. Receivables are expected to remain
high due to an increase in appropriation receivable from the Official Public Account to fund
future capital purchases as they fall due.
Non financial assets are expected to increase from the purchase and development of software
for the provision of information management systems over next few years.
Liabilities for the NBA are represented by payables to suppliers and provisions for employee
entitlements. These are expected to slowly decrease across the forward years.
Administered
Schedule of Budgeted Revenues and Expenses Administered on Behalf of
Government
The NBA administered accounts include contributions from all States and Territories and the
Australian Government for the supply of blood and blood related products for 2006-07. Each
year the Australian Health Ministers Council approves a National Products and Services List
and the Annual Supply Plan. The supply plan and budget are formulated by the NBA from
demand estimates provided by jurisdictions and product prices in supply contracts negotiate by
the NBA with suppliers.
The 2006-07 budget for the supply of blood and blood products has increased by $58.688
million from 2005-06 to 2006-07. The financial impact of the increase in demand has been
375
NBA – Agency Budget Statements – Budgted Financial Statements
partially offset by a reduction in new prices successfully negotiated with suppliers by the NBA
in 2004-05 and 2005-06.
Schedule of Budgeted Assets and Liabilities Administered on Behalf of
Government
The schedule of budgeted assets and liabilities administered on behalf of governments
illustrates normal movements in non-financial assets and payables. The increase in receivables
over the forward years relates to contributions received from States and Territories and the
Australian Government for funding of the National Managed Fund a special account under
Section 21 of the FMA Act 1997.
376
NBA – Agency Budget Statements – Budgeted Financial Statements
5.2: BUDGETED FINANCIAL STATEMENTS TABLES
Table 5.1: Budgeted Departmental Income Statement (for the period ended
30 June)
Estimated Budget Forw ard Forw ard Forw ard
actual estimate estimate estimate estimate
2005-06 2006-07 2007-08 2008-09 2009-10
$'000 $'000 $'000 $'000 $'000
Incom e
Revenues from ordinary activities
Appropriation revenues 6,226 6,065 6,015 5,568 5,623
Other revenues from related entities - - - - -
Goods and services - - - - -
Interest - - - - -
Dividends - - - - -
Resources received free of charge - - - - -
Rents - - - - -
Royalties - - - - -
Correction of fundamental error - - - - -
Other 3,325 4,110 3,977 3,702 3,436
Revenues from ordinary activities 9,551 10,175 9,992 9,270 9,059
EXPENSE
Expenses from ordinary activities
(excluding borrow ing costs
expense)
Employees 4,719 4,791 4,734 4,618 4,658
Suppliers 4,523 4,709 4,591 3,811 3,760
Grants - - - - -
Subsidies - - - - -
Depreciation and amortisation 255 434 634 774 540
Correction of fundamental error - - - - -
Other - - - - -
Expenses from ordinary activities 9,497 9,934 9,959 9,203 8,958
(excluding borrowing costs
expense)
Operating surplus or (deficit)
from ordinary activities 54 241 33 67 101
Net credit or (debit) to asset revaluation
reserve - - - - -
Total changes in equity other
than those resulting from
transactions w ith ow ners
as ow ners 54 241 33 67 101
377
NBA – Agency Budget Statements – Budgted Financial Statements
Table 5.2: Budgeted Departmental Balance Sheet (as at 30 June)
Estimated Budget Forw ard Forw ard Forw ard
actual estimate estimate estimate estimate
2005-06 2006-07 2007-08 2008-09 2009-10
$'000 $'000 $'000 $'000 $'000
ASSETS
Financial assets
Cash 65 65 65 65 65
Receivables 5,355 4,530 4,295 4,498 5,062
Investments accounted for under
the equity method - - - - -
Other investments - - - - -
Accrued revenues - - - - -
Other financial assets - - - - -
Total financial assets 5,420 4,595 4,360 4,563 5,127
Non-financial assets
Land and buildings 614 453 292 131 107
Infrastructure, plant and equipment 182 287 192 97 51
Investment properties - - - - -
Heritage and cultural assets - - - - -
Inventories - - - - -
Intangibles 636 1,488 1,640 1,352 912
Other non-financial assets 53 53 53 53 53
Total non-financial assets 1,485 2,281 2,177 1,633 1,123
Total assets 6,905 6,876 6,537 6,196 6,250
LIABILITIES
Interest bearing liabilities
Loans - - - - -
Leases - - - - -
Overdraft - - - - -
Total interest bearing liabilities - - - - -
Provisions
Employees 1,077 1,143 1,208 1,271 1,334
Other provisions 340 379 380 331 344
Total provisions 1,417 1,522 1,588 1,602 1,678
Payables
Suppliers 247 283 283 245 255
Grants - - - - -
Dividends - - - - -
Borrow ing costs - - - - -
Other payables 2,044 1,227 789 405 272
Total payables 2,291 1,510 1,072 650 527
Total liabilities 3,708 3,032 2,660 2,252 2,205
Table 5.2: Budgeted Departmental Balance Sheet (as at 30 June) (cont)
378
NBA – Agency Budget Statements – Budgeted Financial Statements
Table 5.3: Budgeted Departmental Statement of Cash Flows (for the period
ended 30 June)
Estimated Budget Forw ard Forw ard Forw ard
actual estimate estimate estimate estimate
2005-06 2006-07 2007-08 2008-09 2009-10
$'000 $'000 $'000 $'000 $'000
OPERATING ACTIVITIES
Cash received
Goods and services 6,226 6,065 6,015 5,568 5,623
Appropriations - 545 397 - -
Interest - - - - -
Dividends - - - - -
Other 4,257 4,111 3,877 3,521 3,587
Extraordinary items - - - - -
Total cash received 10,483 10,721 10,289 9,089 9,210
Cash used
Employees 5,198 5,815 5,759 5,445 5,684
Suppliers 4,240 4,082 4,000 2,771 3,061
Grants - - - - -
Borrow ing costs - - - - -
Other 30 - - - -
Cash to the OPA 4,996 - - 643 435
Total cash used 14,464 9,897 9,759 8,859 9,180
Net cash from or (used by)
operating activities (3,981) 824 530 230 30
INVESTING ACTIVITIES
Cash received
Purchase of property,plant,
equipment and intangibles
Proceeds from sales of financial
instruments - - - - -
Bills of exchange and
promissory notes - - - - -
Repayments of loans made - - - - -
Investments (s.39 FMA Act;
s.18 CAC Act; s.19 CAC Act) - - - - -
Other - - - - -
Extraordinary items - - - - -
Total cash received - - - - -
Cash used
Purchase of property, plant
equipment and intangibles 845 1,230 530 230 30
Purchase of financial instruments - - - - -
Bills of exchange and
promissory notes - - - - -
Loans made - - - - -
Other - - - - -
Extraordinary items - - - - -
Total cash used 845 1,230 530 230 30
Net cash from or (used by)
investing activities (845) (1,230) (530) (230) (30)
379
NBA – Agency Budget Statements – Budgted Financial Statements
Table 5.3: Budgeted Departmental Statement of Cash Flows (for the period
ended 30 June) (cont)
Table 5.4: Departmental Statement of Changes in Equity – Summary of
Movement (Budget year 2006-07)
Accumulated Asset Other Contributed Total
results revaluation reserves equity/ equity
reserve capital
$'000 $'000 $'000 $'000 $'000
Opening balance as at 1 July 2006
Balance carried forw ard from
2,757 34 - 406 3,197
previous period
Adjustment for changes in
- - - - -
accounting policies
Adjusted opening balance 2,757 34 - 406 3,197
Incom e and expense
Income and expenses recognised
directly in equity:
Gain/loss on revaluation of property - - - - -
Sub-total income and expense - - - - -
Net operating result 241 - - - 241
Total income and expenses
2,998 34 - 406 3,438
recognised directly in equity
Transactions w ith ow ners
Distribution to owners
Returns on capital
Dividends - - - - -
Restructuring - - - - -
Other - - - - -
Contribution by owners
Appropriation (equity injection) - - - 406 406
Other:
Restructuring - - - - -
Sub-total transactions with
- - - 406 406
owners
Transfers betw een equity
components - - - - -
Estim ated closing balance as at
30 June 2007 2,998 34 - 812 3,844
380
NBA – Agency Budget Statements – Budgeted Financial Statements
Table 5.5: Department Capital Budget Statement
Estimated Budget Forw ard Forw ard Forw ard
actual estimate estimate estimate estimate
2005-06 2006-07 2007-08 2008-09 2009-10
$'000 $'000 $'000 $'000 $'000
CAPITAL APPROPRIATIONS
Total equity injections 406 406 - - -
Total loans - - - - -
Total capital appropriations 406 406 - - -
Represented by:
Purchase of non-financial assets 406 406 - - -
Other - - - - -
Total represented by 406 406 - - -
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriation 406 406 - - -
Funded internally by
Departmental resources 439 824 530 230 30
Total 845 1,230 530 230 30
381
NBA – Agency Budget Statements – Budgted Financial Statements
Table 5.6: Departmental Property, Plant, Equipment and Intangibles — Summary
of Movement (Budget year 2006-07)
Land Buildings Other Computer Total
infrastructure softw are
plant and
equipment
$'000 $'000 $'000 $'000 $'000
As at 1 July 2006
Gross book value - 825 323 790 1,938
Accumulated depreciation - 211 141 154 506
Opening net book value - 614 182 636 1,432
Additions:
by purchase - 30 200 1,000 1,230
by finance lease - - - - -
from acquisitions of entities or
operations (including restructuring) - - - - -
Net revaluation increment/decrement - - - - -
Reclassifications - - - - -
Depreciation/amortisation expense - 191 95 148 434
Recoverable amount w rite-dow ns - - - - -
Other movements - - - - -
Disposals:
from disposal of entities or
operations (including restructuring) - - - - -
other disposals - - - - -
As at 30 June 2007
Gross book value - 855 523 1,790 3,168
Accumulated depreciation - 402 236 302 940
Estim ated closing net book value - 453 287 1,488 2,228
382
NBA – Agency Budget Statements – Budgeted Financial Statements
Table 5.7: Schedule of Budgeted Income and Expenses Administered on Behalf
of Government (for the period ended 30 June)
Estimated Budget Forw ard Forw ard Forw ard
actual estimate estimate estimate estimate
2005-06 2006-07 2007-08 2008-09 2009-10
$'000 $'000 $'000 $'000 $'000
INCOME ADMINISTERED ON
BEHALF OF GOVERNMENT
Taxation
Income tax - - - - -
Indirect tax - - - - -
Other taxes, fees and fines - - - - -
Total taxation - - - - -
Non-taxation (revenues from
Governm ent)
Goods and services - - - - -
Interest - - - - -
Dividends - - - - -
Net foreign exchange gains - - - - -
Revenues from sale of assets - - - - -
Other sources of non tax revenue -
related entities 353,801 390,650 414,088 438,933 465,269
Other sources of non tax revenue -
external entities 207,588 229,427 243,194 257,786 273,253
Rents - - - - -
Royalties - - - - -
Correction of fundamental error - - - - -
Total non-taxation 561,389 620,077 657,282 696,719 738,522
Total revenues adm inistered
on behalf of Governm ent 561,389 620,077 657,282 696,719 738,522
EXPENSES ADMINISTERED ON
BEHALF OF GOVERNMENT
Grants 284,045 322,275 341,612 362,109 383,835
Subsidies - - - - -
Personal benefits - - - - -
Employees - - - - -
Suppliers 276,270 303,735 315,670 334,610 354,689
Depreciation and amortisation - - - - -
Write dow n and impairment
of assets 4,000 - - - -
Value of assets sold - - - - -
Net foreign exchange losses - - - - -
Interest - - - - -
Correction of fundamental error - - - - -
Other - - - - -
Extraordinary items - - - - -
Total expenses adm inistered
on behalf of Governm ent 564,315 626,010 657,282 696,719 738,524
383
NBA – Agency Budget Statements – Budgted Financial Statements
Table 5.8: Schedule of Budgeted Assets and Liabilities Administered on Behalf
of Government (as at 30 June)
Estimated Budget Forw ard Forw ard Forw ard
actual estimate estimate estimate estimate
2005-06 2006-07 2007-08 2008-09 2009-10
$'000 $'000 $'000 $'000 $'000
ASSETS ADMINISTERED ON
BEHALF OF GOVERNMENT
Financial assets
Cash - - - - -
Receivables 4,690 5,167 5,477 5,806 6,154
Investments (s.39 FMA Act) - - - - -
Accrued revenues - - - - -
Other financial assets - - - - -
Total financial assets 4,690 5,167 5,477 5,806 6,154
Non-financial assets
Land and buildings - - - - -
Infrastructure, plant and equipment - - - - -
Investment properties - - - - -
Inventories 43,888 43,888 43,888 43,888 43,888
Intangibles - - - - -
Other non-financial assets - 26,856 28,467 30,176 31,986
Total non-financial assets 43,888 70,744 72,355 74,064 75,874
Total assets adm inistered
on behalf of Governm ent 48,578 75,911 77,832 79,870 82,028
LIABILITIES ADMINISTERED ON
BEHALF OF GOVERNMENT
Interest bearing liabilities
Australian Government securities - - - - -
Loans - - - - -
Leases - - - - -
Overdrafts - - - - -
Other - - - - -
Total interest bearing liabilities - - - - -
Provisions
Employees - - - - -
Taxation refunds provided - - - - -
Other provisions 31,746 41,719 49,710 57,701 65,692
Total provisions 31,746 41,719 49,710 57,701 65,692
Payables
Suppliers 21,034 24,817 26,306 27,884 29,557
Grants and subsidies - - - - -
Personal benefits payable - - - - -
Taxation refunds due - - - - -
Other payables 62,948 55,625 58,725 62,012 65,496
Total payables 83,982 80,442 85,031 89,896 95,053
Total liabilities adm inistered
on behalf of Governm ent 115,728 122,161 134,741 147,597 160,745
384
NBA – Agency Budget Statements – Budgeted Financial Statements
Table 5.9: Schedule of Budgeted Administered Cash Flows (for the period ended
30 June)
Estimated Budget Forw ard Forw ard Forw ard
actual estimate estimate estimate estimate
2005-06 2006-07 2007-08 2008-09 2009-10
$'000 $'000 $'000 $'000 $'000
OPERATING ACTIVITIES
Cash received
Income tax - - - - -
Indirect tax - - - - -
Other taxes, fees and fines - - - - -
GST Input Credit Receipts 58,706 61,054 65,108 69,015 73,156
Sales of goods - - - - -
Rendering of services - - - - -
Interest - - - - -
Dividends - - - - -
Other 210,643 234,171 247,397 262,057 277,597
Total cash received 269,349 295,225 312,505 331,072 350,753
Cash used
Borrow ing costs - - - - -
Employees - - - - -
GST Payments to Suppliers 56,283 61,531 65,418 69,343 73,504
Grant payments 284,045 349,132 343,223 363,817 385,646
Interest paid - - - - -
Subsidies paid - - - - -
Personal benefits - - - - -
Suppliers 271,903 294,019 314,182 333,032 353,014
Other - - - - -
Total cash used 612,231 704,682 722,823 766,192 812,164
Net cash from /(used by)
operating activities -342,882 -409,457 -410,318 -435,120 -461,411
INVESTING ACTIVITIES
Cash received
Proceeds from sales of
property, plant and equipment
and intangibles - - - - -
Proceeds from sales of
equity instruments - - - - -
Proceeds from sales of investments - - - - -
Repayments of advances - - - - -
Cash from Official Public Account - - - - -
Transfers from other entities - - - - -
Investments (s.39 FMA Act,
s.18 CAC Act, s.19 CAC Act) - - - - -
Other - - - - -
Total cash received - - - - -
Table 5.9: Schedule of Budgeted Administered Cash Flows (for the period ended
30 June) (cont)
385
NBA – Agency Budget Statements – Budgted Financial Statements
Table 5.10: Schedule of Administered Capital Budget
Estimated Budget Forw ard Forw ard Forw ard
actual estimate estimate estimate estimate
2005-06 2006-07 2007-08 2008-09 2009-10
$'000 $'000 $'000 $'000 $'000
CAPITAL APPROPRIATIONS
Administered capital - - - - -
Special appropriations - - - - -
Total capital appropriations - - - - -
Represented by:
Purchase of non-financial assets - - - - -
Other - - - - -
Total represented by - - - - -
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriation - - - - -
Funded internally by Departmental
resources - - - - -
386
NBA – Agency Budget Statements – Budgeted Financial Statements
Table 5.11: Schedule of Administered Property, Plant, Equipment and
Intangibles — Summary of Movement (Budget Year 2006-07)
Land Buildings Other Computer Total
infrastructure softw are
plant and
equipment
$'000 $'000 $'000 $'000 $'000
As at 1 July 2006
Gross book value - - - - -
Accumulated depreciation - - - - -
Opening net book value - - - - -
Additions:
by purchase - - - - -
by finance lease - - - - -
from acquisitions of entities or
operations (including restructuring) - - - - -
Net revaluation increment/decrement - - - - -
Reclassifications - - - - -
Depreciation/amortisation expense - - - - -
Recoverable amount w rite-dow ns - - - - -
Other movements - - - - -
Disposals:
from disposal of entities or
operations (including restructuring) - - - - -
other disposals - - - - -
As at 30 June 2007
Gross book value - - - - -
Accumulated depreciation - - - - -
Closing net book value - - - - -
387
NBA – Agency Budget Statements – Budgted Financial Statements
5.3: NOTES TO THE FINANCIAL STATEMENTS
The budgeted financial statements for NBA are prepared for the budget year, previous year and
three forward years.
Departmental Financial Statements
Budgeted Departmental Income Statement (for the period ended 30 June)
This statement provides a picture of the expected financial results for the agency by identifying
full accrual expenses and revenues. This highlights whether the agency is operating at a
sustainable level.
Budgeted Departmental Balance Sheet (as at 30 June)
The statement shows the financial position of the agency. It enables decision-makers to track
the management of the agency’s assets and liabilities.
Budgeted Departmental Statement of Cash Flows (for the period ended 30 June)
Budgeted cash flows as reflected in the statement of cash flows, provides important information
on the extent and nature of cash flows by characterising them into expected cash flows from
operating activities, investing activities and financing activities.
Departmental Statement of Changes in Equity – Summary of Movement (Budget
year 2006-07)
This table shows the movements in equity during the budget year.
Departmental Capital Budget Statement
The capital budget statement shows all planned capital expenditure on non-financial assets,
whether funded through capital appropriations for additional equity, borrowings or from funds
from internal sources.
Departmental Property, Plant, Equipment and Intangibles — Summary of
Movement (Budget year 2006-07)
This table shows budgeted acquisitions and disposals of the agency’s non financial assets
during the budget year.
Schedule of Administered Activity
Schedule of Budgeted Income and Expenses Administered on Behalf of
Government (for the period ended 30 June)
The schedule identifies the agency’s main revenues and expenses administered by the agency
on behalf of the Government.
The NBA receives funding from all States and Territories and the Australian Government under
a cost share arrangement, as stated under the National Blood Agreement for the supply of blood
and blood products and for the operations of the NBA (63 per cent from the Australian
Government and 37 per cent from State and Territory governments together).
388
NBA – Agency Budget Statements – Budgeted Financial Statements
Schedule of Budgeted Assets and Liabilities Administered on Behalf of
Government (as at 30 June)
The schedule shows the agency’s assets and liabilities administered by the agency on behalf of
the Government.
Schedule of Budgeted Administered Cash Flows (for the period ended 30 June)
The schedule shows the agency’s cash flows administered on behalf of the Government.
Schedule of Administered Capital Budget
This schedule shows details of the agency’s planned administered capital expenditure.
Schedule of Administered Property, Plant, Equipment and Intangibles –
Summary of Movement (Budget Year 2006-07)
This note discloses details of the agency’s movements in administered non-financial assets.
389
