The Leader of the Opposition questions the Treasurer regarding inconsistencies in budget estimates between the 2003-04 and 2004-05 budget papers, specifically concerning employee costs for education and training. The Treasurer acknowledges changes in financial statement structure but defers the question on education costs to the relevant minister.

AnsweredQoN 453Legislative Council
Asked
23 June 2004
Portfolio
minister representing the Treasurer

QuestionView source ↗

I refer the Treasurer to the 2004-05 budget papers and in particular the statements of financial performance and cash flow. (1) Should the budget estimate for 2003-04 figures shown in the 2004-05 budget papers be the same as the 2003-04 budget estimate as set in last year’s budget? (2) If not, how can the Government be judged on its financial management in 2003-04 if the estimated results for the current year are compared with a changed starting point - the budget estimate numbers? (3) Will the Treasurer explain why the 2003-04 budget estimate figures for employee costs for education and training at pages 920 and 922 of the latest budget papers are different from the budget figures of the 2003-04 budget? Hon NICK GRIFFITHS

AnswerView source ↗

I thank the honourable Leader of the Opposition for some notice of this question. The Treasurer provides the following response - (1) Yes. However, from year to year some changes are made to the structure and classification of the financial statements to ensure complete consistency with accounting standards. As an example, and as indicated in the reader’s guide to the Budget Statements , resources received free of charge are now disclosed separately under the heading “revenues of State Government”. In previous budget papers these amounts were applied to user charges and fees under the heading “revenues from ordinary activities”. This change does not affect key aggregates - total expenses - total revenues and change in equity resulting from operations. (2) Not applicable. (3) To be answered by the Minister for Education and Training.
(1) Should the budget estimate for 2003-04 figures shown in the 2004-05 budget papers be the same as the 2003-04 budget estimate as set in last year’s budget? (2) If not, how can the Government be judged on its financial management in 2003-04 if the estimated results for the current year are compared with a changed starting point - the budget estimate numbers? (3) Will the Treasurer explain why the 2003-04 budget estimate figures for employee costs for education and training at pages 920 and 922 of the latest budget papers are different from the budget figures of the 2003-04 budget? Hon NICK GRIFFITHS replied: I thank the honourable Leader of the Opposition for some notice of this question. The Treasurer provides the following response - (1) Yes. However, from year to year some changes are made to the structure and classification of the financial statements to ensure complete consistency with accounting standards. As an example, and as indicated in the reader’s guide to the Budget Statements , resources received free of charge are now disclosed separately under the heading “revenues of State Government”. In previous budget papers these amounts were applied to user charges and fees under the heading “revenues from ordinary activities”. This change does not affect key aggregates - total expenses - total revenues and change in equity resulting from operations. (2) Not applicable. (3) To be answered by the Minister for Education and Training.
(2) If not, how can the Government be judged on its financial management in 2003-04 if the estimated results for the current year are compared with a changed starting point - the budget estimate numbers? (3) Will the Treasurer explain why the 2003-04 budget estimate figures for employee costs for education and training at pages 920 and 922 of the latest budget papers are different from the budget figures of the 2003-04 budget? Hon NICK GRIFFITHS replied: I thank the honourable Leader of the Opposition for some notice of this question. The Treasurer provides the following response - (1) Yes. However, from year to year some changes are made to the structure and classification of the financial statements to ensure complete consistency with accounting standards. As an example, and as indicated in the reader’s guide to the Budget Statements , resources received free of charge are now disclosed separately under the heading “revenues of State Government”. In previous budget papers these amounts were applied to user charges and fees under the heading “revenues from ordinary activities”. This change does not affect key aggregates - total expenses - total revenues and change in equity resulting from operations. (2) Not applicable. (3) To be answered by the Minister for Education and Training.
(3) Will the Treasurer explain why the 2003-04 budget estimate figures for employee costs for education and training at pages 920 and 922 of the latest budget papers are different from the budget figures of the 2003-04 budget? Hon NICK GRIFFITHS replied: I thank the honourable Leader of the Opposition for some notice of this question. The Treasurer provides the following response - (1) Yes. However, from year to year some changes are made to the structure and classification of the financial statements to ensure complete consistency with accounting standards. As an example, and as indicated in the reader’s guide to the Budget Statements , resources received free of charge are now disclosed separately under the heading “revenues of State Government”. In previous budget papers these amounts were applied to user charges and fees under the heading “revenues from ordinary activities”. This change does not affect key aggregates - total expenses - total revenues and change in equity resulting from operations. (2) Not applicable. (3) To be answered by the Minister for Education and Training.
Hon NICK GRIFFITHS replied: I thank the honourable Leader of the Opposition for some notice of this question. The Treasurer provides the following response - (1) Yes. However, from year to year some changes are made to the structure and classification of the financial statements to ensure complete consistency with accounting standards. As an example, and as indicated in the reader’s guide to the Budget Statements , resources received free of charge are now disclosed separately under the heading “revenues of State Government”. In previous budget papers these amounts were applied to user charges and fees under the heading “revenues from ordinary activities”. This change does not affect key aggregates - total expenses - total revenues and change in equity resulting from operations. (2) Not applicable. (3) To be answered by the Minister for Education and Training.
I thank the honourable Leader of the Opposition for some notice of this question. The Treasurer provides the following response - (1) Yes. However, from year to year some changes are made to the structure and classification of the financial statements to ensure complete consistency with accounting standards. As an example, and as indicated in the reader’s guide to the Budget Statements , resources received free of charge are now disclosed separately under the heading “revenues of State Government”. In previous budget papers these amounts were applied to user charges and fees under the heading “revenues from ordinary activities”. This change does not affect key aggregates - total expenses - total revenues and change in equity resulting from operations. (2) Not applicable. (3) To be answered by the Minister for Education and Training.
(1) Yes. However, from year to year some changes are made to the structure and classification of the financial statements to ensure complete consistency with accounting standards. As an example, and as indicated in the reader’s guide to the Budget Statements , resources received free of charge are now disclosed separately under the heading “revenues of State Government”. In previous budget papers these amounts were applied to user charges and fees under the heading “revenues from ordinary activities”. This change does not affect key aggregates - total expenses - total revenues and change in equity resulting from operations. (2) Not applicable. (3) To be answered by the Minister for Education and Training.
(2) Not applicable. (3) To be answered by the Minister for Education and Training.
(3) To be answered by the Minister for Education and Training.

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