DEPARTMENT of EDUCATION
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Note 3: Departmental output schedules

3.1 Output group information

Output group 1 Pre-compulsory and compulsory education

 
  2007
Budget
$’000		 2007
Actual
$’000		 2006
Actual
$’000
Revenue
Revenue from appropriation 516,795 518,248 498,169
Interest revenue 1,563 2,300 1,739
Grants 847 1,807 2,598
Sales of goods and services 1 28,895 20,451 19,389
Other revenue 1 3,702 21,986 22,700
Total 551,802 564,792 544,595
Expenses
Employee entitlements 380,808 374,947 367,485
Superannuation 38,735 40,502 37,626
Depreciation and amortisation 20,083 21,899 20,408
Grants and transfer payments 2 6,119 1,427 -
Supplies and consumables
Travel and transport 3 2,774 4,440 4,633
Communications 1,959 1,992 1,956
Consultancies 720 1,245 1,460
Information and technology 12,167 11,799 14,820
Other supplies and consumables 2 58,453 44,518 51,026
Maintenance and property services 2 28,627 44,890 39,398
Other expenses 30,976 30,840 32,035
Total 581,421 578,499 570,847
Net result (29,619) (13,707) (26,252)
 
Expense by output
1.1 In-school education 551,789 555,888 544,833
1.2 Schools delivery support 13,928 9,853 12,026
1.3 Curriculum standards 3,622 1,446 1,436
1.4 Educational review 885 4,237 1,053
1.5 Leadership and learning 4,032 4,391 4,482
1.6 Child care 1,146 1,157 1,088
1.7 Grants and financial assistance 6,019 1,527 5,929
Total 581,421 578,499 570,847

Explanation of major variances between budget and actual are provided after the administered output schedule.

Budget information refers to original estimates and has not been subject to audit.

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Output group 2 Post-compulsory education and training

Revenue
Revenue from appropriation 176,779 176,466 171,684
Grants 1,806 1,492 1,879
Sales of goods and services 5,240 5,464 5,242
Other revenue 462 1,055 2,108
Total 184,287 184,477 180,913
 
Expenses 4
Employee entitlements 67,107 68,272 65,469
Superannuation 7,131 5,603 7,074
Depreciation and amortisation 28 3,534 3,409
Grants and transfer payments 89,112 91,409 86,371
Supplies and consumables      
Consultants 81 324 411
Maintenance and property services 4,111 3,207 3,507
Communications 230 293 295
Information technology 1,225 1,475 1,805
Travel and transport 414 1,004 992
Other supplies and consumables 10,652 3,592 5,722
Other expenses 5,690 5,606 5,064
Total 185,781 184,319 180,119
Net result (1,494) 158 794
 
Expense by output
2.1 Provisions of VET by TAFE Tasmania under Agreement 62,960 62,970 60,097
2.2 Provisions of VET - Apprentices, trainees and competitive bids 23,556 23,074 21,035
2.3 Post-compulsory in school education 80,337 80,006 79,834
2.4 Post-compulsory education and training, regulation and support 8,324 7,258 7,458
2.5 Tasmanian Qualifications Authority 3,240 3,119 2,966
   Youth Affairs - - 285
2.6 Adult and Community Education 4,116 4,648 4,550
2.7 Grants and financial assistance 3,248 3,244 3,894
Total 185,781 184,319 180,119

Explanation of major variances between budget and actual are provided after the administered output schedule.

Budget information refers to original estimates and has not been subject to audit.

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Output group 3 Public information services

Revenue
Revenue from appropriation 25,451 25,776 25,043
Grants 2 - -
Sales of goods and services 1,321 1,595 1,839
Other revenue 5 856 30,690 2,059
Total 27,630 58,061 28,941
Expenses
Employee entitlements 15,748 15,614 15,292
Superannuation 1,619 1,656 1,594
Depreciation and amortisation 2,392 3,192 3,029
Grants and transfer payments 905 441 556
Supplies and consumables      
Travel and transport 216 279 256
Communications 465 61 185
Consultancies 5 105 90
Maintenance and property services 6 2,155 1,497 2,136
Information technology 1,136 1,108 871
Other supplies and consumables 6 4,505 2,545 1,526
Other expenses 1,319 1,313 1,054
Total 30,465 27,811 26,589
Net result (2,835) 30,250 2,352
Expense by output
3.1 Public library and information services 26,085 23,269 21,852
3.2 Archival and records management services 1,915 1,952 1,844
3.3 Online access centres 2,465 2,590 2,893
Total 30,465 27,811 26,589

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Capital Investment Program, infrastructure funds and Community Health and Well Being

Revenue
Revenue from appropriation 18,596 13,546 23,342
Revenue from special capital investment funds 6,202 6,209 10,764
Total 24,798 19,755 34,106
Expenses
Community Health and Well Being - - 2,894
Capital Investment Program 4,245 4,553 7,052
Economic and Social Infrastructure Fund 6,202 6,156 9,435
Total 10,447 10,709 19,381
Net result 14,351 9,046 14,725

Explanation of major variances between budget and actual are provided after the administered output schedule.

Budget information refers to original estimates and has not been subject to audit.

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3.2 Administered output schedule

Revenue
Revenue from appropriation 39,024 40,944 37,911
Other revenue 227,058 231,939 222,930
Total 266,082 272,883 260,841
Expenses      
Accommodation allowances for tertiary students 1,445 1,126 1,242
Australian Government grants to non-government schools 118,539 122,922 113,258
Non-government schools: Grants 36,193 38,169 35,286
Non-government schools: Capital assistance 1,000 1,000 1,000
Australian Government Investing In Our Schools 7 8,013 13,753 1,067
Non-government schools: Student assistance 386 327 383
Transfers to Consolidated Fund 100,506 101,400 98,518
Total 266,082 278,697 250,754
Net result - (5,814) 10,087

Budget information refers to original estimates and has not been subject to audit.

Explanation of major variances between budget and actual

  1. Sales of goods and services and other revenue variance is largely due to higher than expected school-based revenue. In addition, the budget figures include all school-based revenue against sales of goods and services, whereas the financial statements split the revenue between sales of goods and services and other revenue.
  2. Grants and transfer payments, other supplies and consumables and maintenance and property services variance is due to the budgeting approach for this item. Expenditure by schools against these items varies significantly from year to year. Processes are being reviewed to enable the budget and actual classifications to be better aligned.
  3. Travel and transport variance is due to the budgeting approach for this item. The actual expenditure in 2006-07 was also significantly higher than the original budget estimate and a review of the budget process for this item is underway.
  4. Operating expenses variance is due to classification expenditure in the budget being different to that presented in the financial statements. For example, VET delivery payments to TAFE are categorised in the Budget Papers predominately as salaries and wages, with the remainder being other supplies and consumables. In order to enhance the useability of the financial statements, the budget information has been reconstructed to match the categorisation of expenditures in the financial statements as grants and transfer payments. Processes are being reviewed to enable the budget and actual classifications to be better aligned.
  5. Other revenue variance is due to the first time recognition of the Allport Library and Museum of Fine Arts heritage asset collection of $29.5 million.
  6. Maintenance and property services and other supplies and consumables variances are due to the capitalisation of library book purchases and minor works above the recognition threshold.
  7. Australian Government Investing In Our Schools variance is due to timing issues and recording of appropriate budgets for this program.

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