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\ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(} #0\ \ \ }(}#0\ \ \ }(} a#0\ \ \ }(} a#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}##0\ \ \ }(}%#0\ \ \ }(}&#0\ \ \ }(}'#0\ \ \ }(}2#0\ \ \ }(}4#0\ \ \ }(}7#0\ \ \ }(};#0\ \ \ }(}@#0\ \ \ }(}A#0\ \ \ }(}D#0\ \ \ }(}F#0\ \ \ }(}H#0\ \ \ }(}J#0\ \ \ }(}R#0\ \ \ }(}X#0\ \ \ }(}Y #0\ \ \ }<}Z #0\ \ \ -\ \ \ 2}(}_#0\ \ \ }(}c#0\ \ \ }(}e#0\ \ \ }(}f#0\ \ \ }(}l#0\ \ \ }(}m #0\ \ \ }(}u #0\ \ \ }(}v #0\ \ \ }(}y #0\ \ \ }(}z #0\ \ \ }(}{ #0\ \ \ }(}| #0\ \ \ }(}} #0\ \ \ }(}~ #0\ \ \ }<} #0\ \ \ -\ \ \ 2}-} #0\ \ \ }(} #0\ \ \ }(} #0\ \ \ }<} #0\ \ \ -\ \ \ 2}(} #0\ \ \ }A} #0\ \ \ \ 2]*}(}#0\ \ \ }(} #0\ \ \ }(} #0\ \ \ }(} #0\ \ \ }(} #0\ \ \ }(} #0\ \ \ }(} #0\ \ \ }(} #0\ \ \ }(}#0\ \ \ }(} #0\ \ \ }(}#0\ \ \ }(} #0\ \ \ }(} #0\ \ \ }(} #0\ \ \ }(} #0\ \ \ }(}#0\ \ \ }(} #0\ \ \ }(} #0\ \ \ }(} #0\ \ \ }<} #0\ \ \ \ 2}(} #0\ \ \ }<} #0\ \ \ \ 2}(} #0\ \ \ }(} #0\ \ \ }(} #0\ \ \ }(} #0\ \ \ }(} #0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(} #0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }(}#0\ \ \ }<}  #0\ \ \ \ 2}(}! #0\ \ \ }(}"#0\ \ \ }(}##0\ \ \ }(}$#0\ \ \ }(}%#0\ \ \ }(}&#0\ \ \ }(}'#0\ \ \ }(}(#0\ \ \ }(})#0\ \ \ }(}*#0\ \ \ }(}+#0\ \ \ }(},#0\ \ \ }(}-#0\ \ \ }(}.#0\ \ \ }(}/#0\ \ \ }(}0 #0\ \ \ }(}1 #0\ \ \ }<}4 #0\ \ \ \ 2}(}5 #0\ \ \ }(}6#0\ \ \ }(}7#0\ \ \ }<}8 #0\ \ \ \ 2}<}9 #0\ \ \ \ 2}(}E #0\ \ \ }(}I #0\ \ \ }<}J #0\ \ \ \ 2}<}K #0\ \ \ \ 2}(}L#0\ \ \ }(}b #0\ \ \ }(}c #0\ \ \ }(}n#0\ \ \ }(}p #0\ \ \ }(}r #0\ \ \ }(}s #0\ \ \ 8  !%8   !%8 ' !% 20% - Accent10 20% - Accent120% - Accent1 2 20% - Accent20" 20% - Accent220% - Accent2 2 20% - Accent30& 20% - Accent320% - Accent3 2 20% - Accent40* 20% - Accent420% - Accent4 2 20% - Accent50. 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App 6 Table 75/ App 7 Table 1Z/ App 7 Table 2i/ App 7 Table 3n/ App 7 Table 4u/ App 7 Table 57/ App 7 Table 6/ App 8 Table 1=t 9H04wog2006wog04_OctoberGFSREV - Taxation Oct 05.XLSCOA YTD VariancesMthly Variances TAX TABLE Query Monthly Query YTDAccount VariancesABSData-VehicleSalesLandTaxYYYYYYYYZ}NSW ; Passenger vehicles ; NSW ; Sports utility vehicles ;NSW ; Other vehicles ;NSW ; Total vehicles ;Z4UnitNumberNumberNumberNumberZC Series TypeOriginalOriginalOriginalOriginalZ1 Data TypeFLOWFLOWFLOWFLOWZ5 FrequencyMonthMonthMonthMonthZ<Collection Month????Z8 Series Start@@@@Z6 Series End@@@@@@@@Z3No. Obsa@a@a@a@ZA  Series IDA367164KA367209CA367254RA367299VZ1 @b@x@@@Z1 @x@(@>@@@Z1 @@ @T@@@Z1  @@@n@@Z1@4@|@ܩ@@@Z1@.@`@׳@@@Z1@s@ @D@D@Z1`@@(@@@Z1@@?@Ē@@@Z1@y@ @@ @Z1@@@@,@@Z1@@@@@@Z1@5@@0@@Z1`@f@t@\@@Z1@,@@T@f@Z1@ @@@@Z1@@@ؕ@*@-@Z1`@@y@@@@@Z1 @0@d@f@@@Z1 @@@@@'@Z1@X@X@@@c@Z1@E@Д@@@Z1 @B@@"@@Z1!@@@@@@Z1" @w@|@@w@Z1##@@t@N@@Z1$&@@@v@@Z1%*@;@Б@ڣ@5@Z1&@.@U@@H@@Z1' 2@@@t@@K@Z1(5@>@@ԥ@$@Z1)9@@@@@Z1*=@Z@@2@@@Z1+`A@l@Ę@֤@@]@Z1,@E@@X@@E@Z1-I@@@@@Z1.L@e@@@@@Z1/P@A@@@W@Z10@T@@8@ @@Z11 X@p@@j@@@Z12[@@@@@@Z13_@{@@@@Z14c@@@l@@@Z15`g@<@X@@A@Z16@k@@@*@@Z17o@@@Σ@ҥ@@N@Z18r@@F@&@@@Z19v@@@p@ܧ@0@Z1:z@@@Ԡ@y@Z1;`~@c@@@@Z1<@@ئ@@@Z1=@@@@@Z1>@{@¥@2@@Z1?`@@@=@@Z1@ @ @`@@@@Z1A@@8@@@@Z1B@@(@@@Z1C@@@^@@Z1D@ @Z@@3@Z1E@@@s@@@@@Z1F @@@@ @Z1G@>@@@@Z1H@@@~@@Z1I`@@@n@@Z1J @@v@@@Z1K@.@@5@@Z1L@f@H@R@@Z1M@@@@@@Z1N@@"@ު@@9@Z1O@@S@*@@@@Z1P @@@@g@y@Z1Q@@R@@*@Z1R@T@@أ@@Z1S@'@p@@@Z1T@@@@@8@Z1U @@@Ш@z@Z1V@/@h@@@Z1W@v@@'@@Z1X@@@,@@Z1Y`@[@R@@@Z1Z@@@@@@Z1[@C@:@@@L@Z1\@@i@@@=@Z1]@@@>@@@Z1^@@@֢@@Z1_`@@@ާ@ @@@Z1` @<@`@@@Z1a@e@@B@@Z1b@@@(@@Z1c`@@ @@@Z1d @ @l@@P@Z1e@@@Ĭ@@H@Z1f!@@|@t@@Z1g%@@@@@Z1h)@o@@L@@Z1i@-@@F@H@p@Z1j 1@y@@@@Z1k5@.@~@@@Z1l8@@@@\@Z1m`<@b@@ά@@Z1n @@_@@m@(@Z1oD@]@@@@Z1pG@@@.@@Z1qK@@į@@@Z1rO@g@2@@@Z1s@S@W@N@J@ @Z1t W@@@_@@@Z1uZ@@@@@;@Z1v^@B@~@ȧ@*@Z1wb@@h@@@s@Z1x f@@@@t@@@Z1yj@@@:@ @Z1zm@@@@@Z1{q@x@@A@p@Z1|`u@E@@@Y@Z1}@y@3@ð@@@Z1~ }@@@t@@"@Z1@@@@@@Z1@C@Y@,@@Z1@@ɱ@M@@@Z1`@@@@@Z1@@f@ @@^@Z1@.@>@޴@u@Z1@@6@@@~@Z1@]@3@C@@ @Z1`@m@I@θ@@Z1 @F@K@@q@Z1@@@O@6@Z1@M@4@ʱ@@@Z1@w@Ѱ@f@@@Z1@a@n@@@Z1@@@@@@Z1 @@P@0@@Z1@3@@ϰ@&@Z1@@=@@@Z1`@@@@@@Z1 @t@@^@@Z1@D@ɵ@@@Z1@@\@ϱ@@R@Z1@@o@@@@Y:E04wog2006wog08_FebruaryGFSREV - Taxation FEB 06.xlsCOAYTD VariancesFEBMNTHLY VariancesFEBTable TIMS QueryQueryESL Data ESL Graph ESL-QueryESL-NG Consol AdjustESL- CPID class8731.0 Table 05. REIWA-Feb06MV-ABS Dec SummaryFEB MV-ABS Data3a. Wages Increase3b.Workforce IncreaseYTD VariancesJANMNTHLY VariancesJAN 430000008MV-ABS Dec Summary Tax RefundNov YTD VariancesNov MNTHLY VariancesESL MV LicenseJuly Email AdviceYYYYYYYYY Y Y Z iNumber of Dwelling Units ; Total houses ; 91Ƶ ; Private sector ; Total (Type of work) ;vNumber of Dwelling Units ; Total houses ; 91Ƶ ; Total (Sector of ownership) ; Total (Type of work) ;Number of Dwelling Units ; Non-house building (ie. Other Res + Non-Res) ; 91Ƶ ; Private sector ; Total (Type of work) ;Number of Dwelling Units ; Non-house building (ie. Other Res + Non-Res) ; 91Ƶ ; Total (Sector of ownership) ; Total (Type of work) ;kNumber of Dwelling Units ; Total building ; 91Ƶ ; Private sector ; Total (Type of work) ;xNumber of Dwelling Units ; Total building ; 91Ƶ ; Total (Sector of ownership) ; Total (Type of work) ;iNumber of Dwelling Units ; Total houses ; 91Ƶ ; Private sector ; Total (Type of work) ;vNumber of Dwelling Units ; Total houses ; 91Ƶ ; Total (Sector of ownership) ; Total (Type of work) ;kNumber of Dwelling Units ; Total building ; 91Ƶ ; Private sector ; Total (Type of work) ;xNumber of Dwelling Units ; Total building ; 91Ƶ ; Total (Sector of ownership) ; Total (Type of work) ;iNumber of Dwelling Units ; Total houses ; 91Ƶ ; Private sector ; Total (Type of work) ;vNumber of Dwelling Units ; Total houses ; 91Ƶ ; Total (Sector of ownership) ; Total (Type of work) ;Number of Dwelling Units ; Non-house building (ie. Other Res + Non-Res) ; 91Ƶ ; Private sector ; Total (Type of work) ;Number of Dwelling Units ; Non-house building (ie. 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Authority - Interest)Z)8 441400030(Admin Approp - ARM)Z49 441400031(SHC - General Housing Funding)Z(: 441400032(SHC - ESL Subsidy)Z-; 441400033(Treasurers Indemnities)Z)< 441400035(Admin Approp - GDA)Z+= 441400036(Admin Approp - Other)ZG> 4414001002(Treasury Administered Grants & Transfer Payments)ZI? 4414001014(Admin Grants & Transfer Payments - Anzac Day Trust)ZN@ 4414003009(State Revenue Administered Grants and Transfer Payments)Z/A 441400303(Other Admin Transactions)Z+B 441400304(Approp revenue - FPC)Z9C 441400305$(Approp revenue - Water Corporation)Z2D 441400306(Pensioners Assistance - ESL)Z+E 441400307(State Property - ESL)Z+F 441600000(Other Appropriations)ZTG 441600001?(Community Service Obligations Revenues from Consolidated Fund)Z#H 450000001(Rent revenue)Z2I 450000002(Rent Revenue - Matching a/c)Z+J 460000000(Grants and subsidies)Z*K 461000000(Commonwealth Grants)Z0L 461100000(Direct Grants & Subsidies)ZUM 461100001@(Direct grants and subsidies revenue from the Cwlth - Recurrent)ZZN 461100002E(Direct grants and subsidies revenue from the Cwlth - Recurrent-ANTA)ZJO 4611000035(Cwlth Recurrent grants - competition reform payment)ZJP 4611000045(Cwlth Recurrent grants - debt redemption assistance)ZOQ 461100005:(Cwlth Recurrent grants - pensioner concession assistance)ZVR 461100006A(Cwlth Recurrent grants - SPP: compensation-companies regulation)Z:S 461100007%(Cwlth Recurrent grants - RFA: FISAP)Z:T 461100008%(Grants revenue - Other Cwlth grants)ZFU 4611000091(Cwlth Recurrent grants - non government schools)ZXV 461100010C(Cwlth Recurrent grants - Local Government general purpose funding)ZMW 4611000118(Cwlth Recurrent grants - Local Government road funding)ZSX 461100012>(Direct grants and subsidies revenue from the Cwlth - Capital)ZDY 461100013/(Cwlth Capital grants - non government schools)ZFZ 4611000151(Cwlth Capital grants - local govt road funding)Z1[ 461100018(Financial Assistance Grant)Z3\ 461100019(Cwlth Gas project assistance)ZT] 461100020?(Grants Revenue - Other Cwlth Grants - Debt Retirement Reserve)ZV^ 461100021A(Cwlth franchise fees safety net arrangements grants - petroleum)ZT_ 461100022?(Cwlth franchise fees safety net arrangements grants - tobacco)ZS` 461100023>(Cwlth franchise fees safety net arrangements grants - liquor)Z'a 461100024(Cwlth GST grants)Z8b 461100025#(Cwlth GST grants - loan component)Z;c 461100026&(Cwlth First Home Owner Grants Scheme)Z@d 461100027+(Cwlth national rail network funding grant)Z/e 461100028(Cwlth mirror tax grants.)ZYf 461100032D(Cwlth mirror tax revenue - stamp duty (conveyancing and transfers))ZNg 4611000359(Cwlth mirror tax revenue - stamp duty (rental business))ZDh 461100036/(Cwlth mirror tax revenue - stamp duty (other))Z=i 461100037((Cwlth mirror tax revenue - payroll tax)Z<j 461100039'(Cwlth mirror tax revenue - debits tax)Z:k 461100040%(Cwlth mirror tax revenue - land tax)ZWl 461100041B(Cwlth mirror tax revenue - Metropolitan Regional Improvement Tax)ZZm 461100042E(Direct grants and subsidies revenue from the Cwlth - Capital - ANTA)Z!n 461200000 (GST Grants)Z1o 462000000(Other grants and subsidies)ZFp 4621000011(Direct grants and subsidies revenue - recurrent)ZDq 462100002/(Direct grants and subsidies revenue - capital)Z?r 462100003*(Direct grant from Department of Training)Z<s 462100004'(Grants revenue - gambling tax rebates)ZKt 4621000056(Grants revenue - gambling tax rebates - race betting)Z(u 470000000(Interest revenues)Z'v 470000001(Interest revenue)Z.w 470000002(WATC - Interest revenue)Z2x 470000003(Interest Revenue - Con Fund)ZAy 470000004,(Interest Revenue - Debt Retirement Reserve)ZGz 4700000052(Interest Revenue - Other trusts held at Treasury)ZU{ 470000006@(Interest Revenue - Public Bank Account Interest Earned Account)ZR| 470000007=(Interest Revenue - Monies held in participating trust funds)Z5} 470000008 (Finance lease interest revenue)Z=~ 470000009((WATC - Interest Revenue - Matching a/c)Z! 471000000 (Law Courts)Z- 471000001(Infringement Penalties)Z3 471000002(Judicial Fines and Penalties)Z3 471000003(Minor Infringement Penalties)Z> 471000006)(Traffic Infringements - Multinova (66%))Z: 471000007%(Traffic Infringements - on the spot)Z@ 471000008+(Traffic Infringements - final demand fees)Z% 480000000(Other revenues)Z7 481000000"(Net profit on disposal of assets)Z9 481100000$(Profit on disposal of fixed assets)Z@ 481100001+(Profit on disposal of fixed assets (land))ZR 481100002=(Profit on disposal of fixed assets (all other fixed assets))Z8 481200001#(Profit on disposal of investments)Z  482000000 (Donations)Z- 482100001(Revenue from donations)Z  483100000 (Transfers)ZU 483100001@(Transfers from the Public Bank Account Interest Earned account)ZG 4831000022(Transfers from the other trusts held by Treasury)ZX 483100003C(Net change in Cwlth debt transferred from Debt Retirement Reserve)ZJ 4831000055(Net change in WATC Debt Transferred to the Con Fund)ZW 483100006B(Other transfers from the Con Fund to the Debt Retirement Reserve)ZI 4831000084(Other net assets transferred in - Con Fund revenue)Z_ 483100010J(Transfer of liability to holding account for accrued approp not yet paid)Ze 483100011P(Cash trsfrd from Con Fund to holding a/c to fund pmt of accrued approp payable)Z, 483200000(Health Sector Revenue)Z) 483200001(Recoveries revenue)Z0 483200002(Use of facilities revenue)Z/ 483300000(Education Sector Revenue)Z; 483300001&(Revenue from School Charges and Fees)Z. 483300011(Schools - other revenue)Z$ 484000000(Other Revenue)ZT 484000001?(Super Liability Expense Assumed by the Treasurer for the Year)Z1 484000004(Right of indemnity revenue)Z@ 484000005+(Net market value of cut timber recognised)ZB 484000007-(Net increment in net market value of assets)Z2 484000008(WATC - Authority prepayment)Z& 484000009(Pension recoups)Z3 484000011(Loan guarantee fees received)Z2 484000012(Capital User Charge Revenue)Z; 484000013&(Service Delivery Agreement - Revenue)Z2 484000014(Office Lease Rental Revenue)Z( 484000020(Dividends Revenue)Z6 484000021!(Public Corporations - dividends)Z; 484000022&(Public Corporations - income tax TER)ZA 484000023,(Public Corporations - local government TER)ZC 484000024.(Public Corporations - statutory contribution)Z: 484000025%(Public Corporations - sales tax TER)Z8 484000030#(Consolidated Fund revenue paid in)Z: 484000033%(CF revenue from LTC - Sport and Rec)Z1 484000034(CF revenue from LTC - Arts)Z3 484000035(CF revenue from LTC - Health)Z5 484000036 (CF revenue paid in by agencies)Z) 484000040(Safety Net revenue)Z5 484000041 (Safety Net revenue - petroleum)Z3 484000042(Safety Net revenue - tobacco)Z2 484000043(Safety Net revenue - liquor)Z" 484000050 (GST Revenue)Z+ 484000051(GST Revenue - grants)ZM 4840000528(GST Revenue - guarantee arrangement - grants component)Z. 484000061(Developers contribution)Z8 484000070#(Resources received free of charge)Z9 484000071$(Resources received free of charge.)Z_ 484000072J(Resources received free of charge for interest cost met by the Treasurer)ZH 4840000733(Resources received free of charge - from Training)Z? 484000100*(Transfer of assets/liabilities - revenue)Z@ 484000101+(Net liabilities transferred out - revenue)Z: 484000102%(Net assets transferred in - revenue)ZI 4840001034(Net Assets Transferred In - TI955 - Revenue Offset)Z& 484000150(Tax Equivalents)Z. 484000200(TERs/Dividends forgiven)Z) 484000201(Dividends forgiven)Z0 484000202(TER - Income Tax forgiven)Z& 484000501(Revenue - Other)Z3 484000502(Other Revenue - Matching a/c)Z< 484000503'(Right of indemnity revenue - Con Fund)Z3 484000504(All other revenue - Con Fund)ZH 4840005053(All other revenue - Other trusts held at Treasury)Z4 484000506(Motor vehicle fleet - Revenue)ZR 484000507=(Other Revenue - Assets not previously recognised - Con Fund)ZI 4840005084(All other revenue - Con Fund (Super Reimbursement))Z5 484000509 (Other revenue - State Revenue.)ZK 4840005106(Gross Proceeds from Sale of Non-Current Fixed Assets)Z< 484000511'(Prior Period Adjustment - Net Revenue)Z0 484999999(Matching Revenue Suspense)ZV 485000000A(IFRS - Held-for-Trading Financial Instruments Fair Value Gains.)ZU 485000001@(IFRS - Held-for-Trading Financial Instruments Fair Value Gains)ZG 4860000002(IFRS - Investment Property Fair Value Movements.)ZF 4860000011(IFRS - Investment Property Fair Value Movements)Z 500000000 (Expenses)Z, 510000000(Supplies and services)ZO 511000001:(Cost of goods sold (excluding salaries and depreciation))ZE 5110000020(Reversal of write-down in value of inventories)ZA 511000003,(Write-down or loss in value of inventories)Z, 511000004(Consultancies expense)ZF 5110001011(Services purchased from non-government agencies)Z= 520000000((Salaries, wages and other entitlements)Za 521000001L(Salaries, wages, allow & leave entitle (exclude FBT, super & workers comp))Z3 521000002(Other staffing costs expense)Z+ 521000003(Staff travel expense)Z* 521000004(GEHA Rental Expense)Z. 521000005(Superannuation on-costs)Z/ 521000006(Salaries & Wages Recoups)Z. 530000000(Superannuation expenses)Z< 531000000'(Superannuation & Family Benefits Act.)ZY 531000001D(Super & Family Benefits Act expense to GESB - Lump sum on transfer)ZZ 531000002E(Super &Family Benefits Act expense to WA Treasury - pension recoups)Zf 531000004Q(Super & Family Benefits Act expense where the liability is met by the Treasurer)Z? 531000005*(Super expense - pension scheme liability)Z` 531000006K(Imputed change in pension liabilities under Super and Family Benefits Act)Za 531000007L(Imputed change in lump sum liabilities under Super and Family Benefits Act)ZC 531000008.(IFRS - Pension Scheme - Current Service Cost)Z< 531000009'(IFRS - Pension Scheme - Interest Cost)ZM 5310000108(IFRS - Pension Scheme - Expected Return on Plan Assets)ZG 5310000112(IFRS - Pension Scheme - Actuarial Gains & Losses)Z? 531100000*(Government Employees Superannuation Act.)Zc 531100001N(Govt Employees Superannuation Act expense to GESB - Concurrent contributions)Z; 531100002&(Expense to GESB for West State Super)Ze 531100003P(Government Employees Superannuation Act expense to GESB - Lump sum on transfer)Zg 531100004R(Government Employees Superannuation Act expense to WA Treasury - pension recoups)ZU 531100005@(Superannuation expense to GESB under Special Acts Departments.)Zc 531100006N(Govt Employees Super Act expense where the liability is met by the Treasurer)ZW 531100007B(Net change in Government Employees Superannuation Act liability.)Ze 531100008P(Imputed change in pension liabilities under Govt Employees Superannuation Act.)Zf 531100009Q(Imputed change in lump sum liabilities under Govt Employees Superannuation Act.)ZH 5311000103(IFRS - GSS - Lump Sum on Transfer - Interest Cost)ZB 531100011-(IFRS - GSS - Expected Return on Plan Assets)ZS 531100012>(IFRS - GSS - Lump Sum on Transfer - Actuarial Gains & Losses)Z8 531200000#(Judges Salaries and Pensions Act.)Z/ 531200001(Super Expense for Judges)Z; 531200002&(IFRS - Judges - Current Service Cost)Z4 531200003(IFRS - Judges - Interest Cost)Z? 531200004*(IFRS - Judges - Actuarial Gains & Losses)Z8 531300000#(Parliamentary Superannuation Act.)ZA 531300001,(Super Expense to Parliamentary Super Board)ZB 531300002-(Imputed change in parliamentary liabilities)ZB 531300003-(IFRS - Parliamentary - Current Service Cost)Z; 531300004&(IFRS - Parliamentary - Interest Cost)ZF 5313000051(IFRS - Parliamentary - Actuarial Gains & Losses)Z6  531400000!(Superannuation - other schemes.)Z9  531400001$(Superannuation expense to External)ZM  5314000028(Net change in superannuation liability - other schemes)ZG  5315000002(Global adjustments to all superannuation schemes)Z\  531500001G(Non-transaction related changes in superannuation liabilities - other)Z6 531500002!(Nominal superannuation interest)ZI 5315000034(Superannuation expense - Pension Scheme - Con Fund)Z[ 531500004F(Superannuation expense - Gold State Superannuation Scheme - Con Fund)Zd 531500005O(Superannuation expense - West State Superannuation Scheme - Consolidated Fund)ZY 531500006D(Superannuation expense - Parliamentary Schemes - Consolidated Fund)ZJ 5315000075(Superannuation expense - Judges - Consolidated Fund)ZG 5315000092(Nominal superannuation interest - pension scheme)Z< 531500010'(Nominal superannuation interest - GSS)ZE 5315000110(Nominal superannuation interest - WSS unfunded)ZI 5315000124(Nominal superannuation interest - parliamentarians)Z? 531500013*(Nominal superannuation interest - judges)Zg 531500014R(Non transactional related changes in superannuation liabilities - pension scheme)Z\ 531500015G(Non transactional related changes in superannuation liabilities - GSS)Ze 531500016P(Non transactional related changes in superannuation liabilities - WSS unfunded)Zf 531500017Q(Non transactional related changes in superannuation liabilities - parliamentary)Z_ 531500018J(Non transactional related changes in superannuation liabilities - judges)ZF 5316000001(State Superannuation Act 2000 - Pension scheme.)ZE 5316000010(Super expense to WA Treasury - pension recoups)Z@  531600002+(Super expense - pension scheme liability.)Z&! 540000000(Borrowing Costs)Z-" 541000000(Interest on borrowings)Z'# 541000001(Interest expense)ZB$ 541000002-(Interest expense to WA Treasury Corporation)Z;% 541000003&(Interest Expense - Consolidated Fund)ZG& 5410000042(Interest Expense - Other trusts held at Treasury)ZU' 541000005@(Interest Expense - Public Bank Account Interest Earned Account)ZR( 541000006=(Interest Expense - Monies held in participating trust funds)ZF) 5410000071(Interest Expense - Financial Agreement Act 1995)ZM* 5410000088(Interest Expense - Loan (Financial Agreement) Act 1991)ZZ+ 541000009E(Interest Expense - 91Ƶn Treasury Corporation Act 1986)Z9, 541999999$(Matching Interest Expense Suspense)Z-- 542000000(Finance Lease Charges:)Z,. 542000001(Finance Lease Charges)ZO/ 543000000:(IFRS - Borrowing Expenses for Discounting of Provisions.)ZN0 5430000019(IFRS - Borrowing Expenses for Discounting of Provisions)ZE1 5500000000(Depreciation, Amortisation & Impairment Losses)Z@2 551000001+(Depreciation/Amortisation of Fixed Assets)Z73 551000002"(Accelerated Depn of Fixed Assets)Z/4 551000003(IFRS - Impairment Losses)Z%5 560000000(Grants Expense)Z26 561000000(Grants & Subsidies Expenses)Z<7 561000101'(Grants & Subs Exp - Recurrent (by GG))ZM8 5610001028(Grants & Subs Exp - Refunds of Previous Years Revenues)ZG9 5610001032(Grants & Subs Exp - Transport of School Children)ZR: 561000104=(Grants & Subs Exp - Subsidies to Liquor Merchants/Producers)ZC; 561000105.(Grants & Subs Exp - First Home Owners Scheme)ZJ< 5610001065(Grants & Subs Exp - Pensioner Concession Assistance)ZI= 5610001074(Grants & Subs Exp - Gambling Tax Rebates-Lotteries)ZP> 561000108;(Grants & Subs Exp - Gambling Tax Rebates-Gambling Devices)ZF? 5610001091(Grants & Subs Exp - Gambling Tax Rebates-Casino)ZL@ 5610001107(Grants & Subs Exp - Gambling Tax Rebates-Race Betting)ZGA 5610001132(Grants & Subs Exp - Safety Net Rebates-Petroleum)ZOB 561000115:(Grants & Subs Exp - Petroleum (Submerged Lands) Act 1982)ZZC 561000117E(Grants & Subs Exp - Public Swimming Pools - Operating Costs Subsidy)Z:D 561000118%(Grants & Subs Exp - Seniors Rebates)ZWE 561000119B(Grants & Subs Exp - Stamp Duty Concessions on Farming Properties)ZJF 5610001205(Grants & Subs Exp - Inner City Living Rebate Scheme)ZCG 561000121.(Grants & Subs Exp - On Road Diesel Subsidies)ZGH 5610001342(Grants & Subs Exp - Extended Payroll Tax Amnesty)ZAI 561000201,(Grants & Subs Exp - Recurrent (by PNC/PFC))Z;J 561000202&(Grants & Subs Exp - Capital Purposes)Z\K 561000203G(Grants & Subs Exp to Ext (Individuals) for Recurrent Purposes (by GG))ZaL 561000204L(Grants & Subs Exp to Ext (Individuals) for Recurrent Purposes (by PNC/PFC))ZUM 561000205@(Grants & Subs Exp to Ext (Private Orgs) for Recurrent Purposes)ZDN 561000206/(Recurrent Grants Exp - Non-Government Schools)ZPO 561000207;(Recurrent Grants Exp - Local Govt General Purpose Funding)ZEP 5610002080(Recurrent Grants Exp - Local Govt Road Funding)ZBQ 561000209-(Capital Grants Exp - Non-Government Schools)ZCR 561000211.(Capital Grants Exp - Local Govt Road Funding)Z?S 561000212*(Grants Exp - Cwlth Grants & Advances a/c)ZCT 561000213.(Grants & Subs Exp - Refunds of Lease Rentals)Z5U 562000000 (Direct grants to TAFE Colleges)Z3V 562000001(Direct grant to Swan College)Z3W 562000002(Direct grant to Central TAFE)Z9X 562000003$(Direct grant to CY OConnor College)Z;Y 562000004&(Direct grant to Central West College)Z=Z 562000005((Direct grant to Great Southern College)Z8[ 562000006#(Direct grant to Kimberley College)Z6\ 562000007!(Direct grant to Midland College)Z9] 562000008$(Direct grant to West Coast College)Z6^ 562000009!(Direct grant to Challenger TAFE)Z8_ 562000010#(Direct grant to S-E Metro College)Z;` 562000011&(Direct grant to S-W Regional College)Z>a 562000012)(Direct grant to Eastern Pilbara College)ZMb 5620000138(Direct grant to Curtin University (Kalgoorlie College))ZCc 562000014.(Direct grant to West Pilbara College of TAFE)Z:d 562000015%(Direct grant to Pundulmurra College)ZIe 5620000164(Direct grant to Edith Cowan (Academy of Perf Arts))Z;f 562000017&(College Capital User Charge Expenses)Z6g 562000018!(College Superannuation Expenses)Z6h 562000019!(Direct grant to Pilbara College)ZBi 565000000-(Consolidated Fund Appropriation Expenditure)Z<j 565100000'(Appropriations for Services - Expense)Z>k 565100001)(Amounts Provided to Fund Services - Exp)Zgl 565100002R(Contribution to Community Sporting and Recreation Facilities Trust Acc - Expense)Z>m 565100003)(Contribution to Hospital Fund - Expense)Z2n 565100004(Art Gallery of WA - Expense)Z4o 565100005(Library Board of WA - Expense)Z4p 565100006(Perth Theatre Trust - Expense)Z*q 565100007(WA Museum - Expense)Z_r 565100008J(Contribution to 91Ƶn Family Foundation Trust A/C - Expense)Z@s 565200000+(Capital Services Appropriations - Expense)ZAt 565200001,(Amounts Provided for Capital Approps - Exp)Z,u 565200002(Capital Approps - RIA)Z:v 565200003%(Capital Approps - Art Gallery of WA)ZKw 5652000046(Capital Approps - Library Board of 91Ƶ)Z<x 565200005'(Capital Approps - Perth Theatre Trust)Z2y 565200006(Capital Approps - WA Museum)ZFz 5653000001(Amounts authorised by other Statutes - Expenses)ZC{ 565300001.(Salaries and Allowances Act 1975 - Expenses)ZF| 5653000021(Parliamentary Commissioner Act 1971 - Expenses)ZC} 565300003.(Governors Establishment Act 1992 - Expenses)ZE~ 5653000040(Financial Admin and Audit Act 1985 - Expenses)ZD 565300005/(Small Business Guarantees Act 1984 - Expenses)ZW 565300006B(Agriculture and Related Resources Protection Act 1976 - Expenses)ZF 5653000071(Petroleum (Submerged Lands) Act 1982 - Expenses)Z? 565300008*(Lotteries Commission Act 1990 - Expenses)Z; 565300009&(Liquor Licensing Act 1988 - Expenses)Z7 565300010"(Road Traffic Act 1974 - Expenses)Z; 565300011&(Transfer of Land Act 1893 - Expenses)Z4 565300012(Electoral Act 1907 - Expenses)Z? 565300013*(Industrial Relations Act 1979 - Expenses)ZN 5653000149(Metropolitan Region Improvement Tax Act 1959 - Expenses)ZH 5653000153(Town Planning and Development Act 1928 - Expenses)ZO 565300016:(Childrens Court of 91Ƶ Act 1988 - Expenses)ZI 5653000174(Criminal Injuries Compensation Act 1985 - Expenses)ZN 5653000189(District Court of 91Ƶ Act 1969 - Expenses)ZG 5653000192(Judges Salaries and Pensions Act 1950 - Expenses)Z< 565300020'(Solicitor General Act 1969 - Expenses)Z7 565300021"(Suitors Fund Act 1964 - Expenses)ZA 565300022,(Freedom of Information Act 1992 - Expenses)Z: 565300029%(Tobacco Control Act 1990 - Expenses)ZA 565300030,(Electoral Distribution Act 1947 - Expenses)ZH 5653000323(Corruption & Crime Commission Act 2003 - Expenses)Z4 565300100(Fire Brigades Act 1942 Approp)ZF 5653001011(Contribution to Permanent Establishment-Expense)Z6 565300102!(Volunteer Fire Brigades-Expense)Z= 565400000((Administered Appropriations - Expenses)ZL 5654000017(Recurrent approp - Admin grants and transfer expenses)ZL 5654000027(Admin Capital Grants and Transfer Payments - Expenses)Z& 565400003(RIA - Expenses)Z% 565400005(CSC - Expenses)Z% 565400006(MRA - Expenses)Z% 565400007(OHR - Expenses)ZM 5654000138(SHC - Essential Services Maintenance Program - Expense)ZV 565400014A(SHC - Aboriginal Communities Strategic Investment Program - Exp)ZM 5654000158(SHC - Matching Funding and Pensioner Rentals - Expense)Z8 565400016#(SHC - Matching Funding - Expenses)Z% 565400017(APA - Expenses)Z@ 565400021+(SHC - First Home Buyers Scheme - Expenses)Z` 565400023K(Approp expense - Refund of Past Years Revenue Collections - Public Corpor)Z+ 565400026(Approp Expense - HIH)Z= 565400027((Approp Expense - Rail Access Regulator)ZT 565400028?(Approp Expense - W A Building Management Authority - Interest)Z> 565400029)(Approp Expense - Ord Irrigation Subsidy)ZH 5654000303(Approp Expense - Armadale Redevelopment Authority)ZE 5654000310(Approp Expense - SHC - General Housing Funding)Z? 565400032*(Approp Expense - ESL Subsidy (Homeswest))Z> 565400033)(Approp Expense - Treasurers Indemnities)ZX 565400034C(Approp Expense - Unclaimed Money (Super & RSA Providors) Act 2003)Z+ 565400035(Approp Expense - GDA)Z- 565400036(Approp Expense - Other)Z2 565400037(Approp Expense - WET Rebate)ZE 5654001000(Admin Grants and Transfer Payments to Treasury)Z' 565400101(Anzac Day Trust.)ZA 565400103,(North West Shelf Gas Financial Assistance.)Z- 565400104(Act of Grace Payments.)ZJ 5654001065(Housing Loan Guarantee Act - Losses on Indemnities.)Z[ 565400111F(Vehicle Fleet Funding Facility - Reimbursement of state duties paid.)Z0 565400113(Loan Management Expenses.)Z+ 565400115(Approp expense - FPC)Z9 565400116$(Approp expense - Water Corporation)ZI 5654001174(Approp expense - Aerial Shark Surveillance Program)ZE 5654002000(State Revenue Admin Grants and Transfer Approp)Z- 565400201(Fuel Subsidies-Expense)Z7 565400203"(Other Admin Transactions-Expense)Z= 565400207((Pensioners Concessions - ESL - Expense)Z5 565400208 (State Property - ESL - Expense)Z0 565410000(Other Statutes - Expenses)Z9 565410005$(Unclaimed Money Act 1990 - Expense)Z6 565500000!(Other Appropriations - Expenses)Z] 565500001H(Community Service Obligations revenue from Consolidated Fund - Expense)Z7 569999999"(Matching Grants Expense Suspense)Z% 570000000(Other expenses)Z- 571000000(Change in forest asset)ZJ 5710000015(Net decrement in net market value of native forests)ZB 571000002-(Net decrement in net market value of assets)Z6 572000000!(Health sector specific expenses)Z; 572000001&(Direct patient support costs expense)Z= 572000002((Indirect patient support costs expense)Z= 572000003((Visiting medical practitioners expense)Z7 572000004"(Private sector contracts expense)Z9 573000000$(Education sector specific expenses)Z. 573000001(Direct schools expenses)Z1 573000002(School facilities expenses)Z7 573000003"(School Support Services Expenses)Z/ 574000000(Insurance claims expense)Z% 574000001(Claims expense)Z$ 575000000(Other expense)Z7 575100000"(Loss on disposal of fixed assets)Z> 575100001)(Loss on disposal of fixed assets (land))ZP 575100002;(Loss on disposal of fixed assets (all other fixed assets))Z( 575100003(Cost of land sold)Z0 575200000(Other expenses - Taxation)Z\ 575200001G(State taxes expense (including payroll tax, FID, BAD, stamp duty etc))Z' 575200002(Land tax expense)Z' 575200003(Race betting tax)Z0 575200004(Cwlth mirror tax expense.)ZB 575200005-(Cwlth mirror tax - retrospective liability.)Z6 575200006!(Emergency Services Levy expense)Z> 575210000)(Expenditure under Tax Equivalent Regime)Z8 575210001#(TER - Wholesale sales tax expense)Z6 575210002!(TER - Future income tax benefit)Z/ 575210003(TER - Income tax expense)Z> 575210004)(TER - Provision for deferred income tax)Z7 575210005"(IFRS - TER - Current Tax Expense)Z8 575210006#(IFRS - TER - Deferred Tax Expense)Z1 575220000(TERs/Dividends written off)Z, 575220001(Dividends written off)Z 575300000 (Premises)Z> 575300001)(Operating lease - accommodation expense)ZG 5753000022(Operating lease - contingent rentals to external)ZF 5753000031(Operating lease - sub-lease expense to external)ZR 575300004=(Operating lease rental to external - minimum lease payments)ZP 575300005;(Accommodation expense (excluding operating lease expense))Z4 575300006(Electricity and water expense)Z; 575300007&(TER - Local government rates expense)Z3 575300008(Building Maintenance expense)Z7 575300009"(Premises Expenses - Matching a/c)Z  575400000 (Equipment)Z? 575400001*(Operating lease - motor vehicles expense)Z@ 575400002+(Equipment repairs and maintenance expense)Z4 575400003(Motor Vehicle Fleet - Expense)Z= 575400004((Motor Vehicles Expenses - Matching a/c)Z5 575500000 (Payments to Consolidated Fund.)Z9 575500001$(Payments to CF (Consolidated Fund))Z3 575500002(Payments to CF by LTC - Arts)Z5 575500003 (Payments to CF by LTC - Health)Z< 575500004'(Payments to CF by LTC - Sport and Rec)Z. 575670001(Doubtful Debts Expense.)Z8 575700000#(Dividends/Statutory Contributions)Z4 575700001(Dividend expense (by PNC/PFC))Z5 575700002 (Statutory contribution expense)ZG 5757000042(Future statutory contribution benefit - expenses)Z5 575800000 (Transfer of assets/liabilities)Z; 575800001&(Net assets transferred out - expense)Z? 575800002*(Net liabilities transferred in - expense)ZW 575800003B(Net Liability Transferred in - Expense - Superannuation transfer)Z& 575900000(Other Operating)Z5 575900001 (Operating lease rental expense)Z6 575900002!(Operating lease - other expense)Zb  575900003M(Communication expenses (Telephones, Computing communications, Couriers etc))Zg  575900004R(Services and contracts expenses (professional services not elsewhere classified))Z*  575900005(Consumable expenses)Z8  575900006#(Advertising and promotion expense)Z-  575900007(Administration expense)Z/ 575900009(Amortisation of goodwill)Z2 575900010(Capital User Charge expense)Z' 575900011(Witness expenses)Z. 575900012(Legal Briefing expenses)Z) 575900013(All other expenses)Z> 575900015)(Other Operating Expenses - Matching a/c)ZX 575900016C(Loan Guarantee Fees Expense - Loan (Financial Agreement) Act 1991)Ze 575900017P(Loan Guarantee Fees Expense - 91Ƶn Treasury Corporation Act 1986)Z= 575900018((All other expenses - Consolidated Fund)ZW 575900019B(All other expenses - Public Bank Account Interest Earned Account)ZI 5759000204(All other expenses - Other trusts held at Treasury)ZB 575900021-(Loan Guarantee Fees Expenses - Matching a/c)Z- 575900022(Assets Written Off <5k)Z! 575900023 (Audit Fees)Z- 575900024(Other Expenses Recoups)Z7 576000001"(WATC - Buy backs surplus/deficit)Z3 576100001(WATC - Notional amortisation)Z1 576200001(Right of indemnity expense)ZE  5762000020(Right of Indemnity Expense - Consolidated Fund)Z(! 576400001(GST admin expense)Z<" 576500001'(Fisheries adjustment scheme buy-backs)Z;# 576500101&(Service Delivery Agreement - Expense)Z)$ 576500201(Harvesting expense)Z2% 576500301(Asset Revaluation Decrement)Z7& 576500401"(Retired Non-Current Fixed Assets)Z0' 576600001(Loss on Extinguished Debt)Z*( 576700001(Incidentals Expense)ZO) 576700002:(National rail network funding expense- Consolidated Fund)ZG* 5767000032(Other Expense - Refund of Past Years Payroll Tax)ZB+ 576700004-(Other expense - Rebates to Community Banks.)Z=, 576700005((Other expense - Act of Grace Payments.)ZN- 5767000069(Carrying Amount of Non-Current Fixed Assets Disposed Of)Z<. 576700007'(Prior Period Adjustment - Net Expense)ZK/ 5767000086(Other Expense - Refund of Past Years Conveyance Duty)ZD0 576700009/(Other Expense - Refund of Past Years Land Tax)ZI1 5767000104(Other Expense - Refund of Past Years Mortgage Duty)ZG2 5767000112(Other Expense - Refund of Past Years Rental Duty)ZJ3 5767000125(Other Expense - Refund of Past Years Insurance Duty)ZH4 5767000133(Other Expense - Refund of Past Years Other Duties)Z,5 576800001(Bad Debts Written Off)ZW6 577000000B(IFRS - Held-for-Trading Financial Instruments Fair Value Losses.)ZV7 577000001A(IFRS - Held-for-Trading Financial Instruments Fair Value Losses)Z08 579999999(Matching Expense Suspense)Z%9 580000000(Abnormal Items)Z': 581000000(Abnormal revenue)Z]; 581000001H(Abnormal revenue (please provide details if amount exceeds $5 million))ZJ< 5810000025(Roadworks expenditure capitalised to infrastructure)Z'= 582000000(Abnormal expense)Z^> 582000001I(Abnormal expenses (please provide details if amount exceeds $5 million))Z*? 590000000(Extraordinary Items)Z,@ 591000000(Extraordinary revenue)ZbA 591000001M(Extraordinary revenue (please provide details if amount exceeds $5 million))Z,B 592000000(Extraordinary expense)ZcC 592000001N(Extraordinary expenses (please provide details if amount exceeds $5 million))Z.D 598888880(Summary and Adjustments)Z3E 598888883(Adjustments to prior period.)Z,F 598888884(Transfers to reserves)ZWG 598888885B(Net change in WATC debt transferred from Debt Retirement Reserve)ZcH 598888886N(Transfer to the Consolidated Fund from other trusts held by Treasury - Other)ZUI 598888887@(Net change in Cwlth Debt Transferred to the Consolidated Fund.)ZRJ 598888889=(Other net assets transferred to the Debt Retirement Reserve)ZFK 5988888921(Adjustments to prior period - Consolidated Fund)ZWL 598888893B(Transfers to the Consolidated Fund from the Public Bank Account.)Z]M 598888894H(Trfr of cash to holding acct to fund payment of accrued approp payable)Z_N 598888895J(Liability transferred from Consolidated Fund accrued approp not yet paid)ZeO 598888896P(Transfer to Con Fund from other trusts held by Treasury-Bankwest Pension Trust)ZSP 598888897>(Adjustment Following Adoption of Initial Accounting Standard)Z.Q 598888899(Transfers from reserves)Z5R 599999991 (Surplus/Deficit for the period)Z+S 600000000(Operating Activities)ZT 610000000 (Receipts)Z:U 610000001%(Operating Receipts Clearing Account)Z(V 611000000(Taxation receipts)Z5W 611000001 (Receipts from taxation (by GG))Z:X 611000002%(Receipts from taxation (by PNC/PFC))Z5Y 611000003 (Receipts from drivers licences)ZGZ 6110000042(Receipts from tax - financial institutions duty.)Z6[ 611000005!(Receipts from tax - debits tax.)Z7\ 611000006"(Receipts from tax - betting tax.)Z1] 611000007(Receipts from tax - other.)ZR^ 611000008=(Receipts from tax - Metropolitan Regional Improvement Tax.)Z*_ 611100000(Stamp Duty Receipts)ZJ` 6111001015(Receipts from Stamp Duty - Conveyance and Transfers)Z@a 611100102+(Receipts from Stamp Duty - Motor Vehicles)Z;b 611100103&(Receipts from Stamp Duty - Insurance)Z9c 611100104$(Receipts from stamp duty-mortgage.)ZQd 611100105<(Receipts from stamp duty-shares and marketable securities.)ZYe 611100106D(Receipts from stamp duty-other financial and capital transactions.)Z@f 611100107+(Receipts from stamp duty-rental business.)Z6g 611100108!(Receipts from stamp duty-other.)Z,h 611200000(Payroll Tax Receipts.)Z+i 611200101(Payroll Tax Receipts)Z:j 611200102%(Payroll Tax Receipts - Matching a/c)Z-k 611600000(Receipts from Land Tax)Z(l 611600101(Land Tax Receipts)Z7m 611600102"(Land Tax Receipts - Matching a/c)Z+n 612000000(Territorial receipts)Z]o 612000001H(Receipts from territorial - mining royalties-petroleum-Cwlth component)Z]p 612000002H(Receipts from territorial - mining royalties-petroleum-State component)ZLq 6120000037(Receipts from territorial - mining royalties-iron ore)ZKr 6120000046(Receipts from territorial - mining royalties-alumina)ZLs 6120000057(Receipts from territorial - mining royalties-diamonds)ZQt 612000006<(Receipts from territorial - mining royalties-mineral sands)ZJu 6120000075(Receipts from territorial - mining royalties-nickel)ZHv 6120000083(Receipts from territorial - mining royalties-gold)ZIw 6120000094(Receipts from territorial - mining royalties-other)Z[x 612000010F(Receipts from territorial - mining royalties-lease and other rentals)Z@y 612000011+(Receipts from territorial - lease rentals)Z>z 612000012)(Receipts from territorial - land leases)Z9{ 613000000$(Regulatory Fees & Fines - Receipts)Z1| 613000001(Regulatory Fees - Receipts)Z2} 613000002(Regulatory Fines - Receipts)Z=~ 613000003((Motor Vehicle Recording Fee - Receipts)Z; 613000004&(Oversized Vehicle Permits - Receipts)Z0 613000005(Fauna Licences - Receipts)Z< 613000006'(Fire Brigades Contribution - Receipts)Z9 613000007$(Emergency Services Levy - Receipts)Z; 613000008&(Workers Compensation Levy - Receipts)Z8 613000010#(Fisheries License Fees - Receipts)Z9 613000011$(Commercial License Fees - Receipts)Z; 613000012&(Recreational Licence Fees - Receipts)Z: 614000000%(Sale of goods and services receipts)Z? 614000001*(Receipts from sale of goods and services)Z^ 614000002I(Sales of Goods & Services Receipts - Electricity & Water - Matching a/c)ZG 6140000032(Sale of Goods & Services Receipts - Matching a/c)ZF 6140000041(Receipts from sale of goods and services - land)Z4 615000000(Grants and subsidies receipts)Z; 615100000&(Direct grants and subsidies received)ZG 6151000012(Direct grants and subsidies receipts - recurrent)ZE 6151000020(Direct grants and subsidies receipts - capital)Z@ 615100003+(Direct grants from Department of Training)Z= 615100004((Grants receipts - gambling tax rebates)ZL 6151000057(Grants receipts - gambling tax rebates - race betting)ZM 6152000008(Direct grants and subsidies received from Commonwealth)Za 615200001L(Direct Grants & Subs Received from Cwlth - Capital - Capital Works Program)ZV 615200002A(Direct grants and subsidies received from the Cwlth - recurrent)Z7 615200003"(Cwlth Financial Assistance Grant)Z. 615200004(Safety Net Arrangements)ZB 615200005-(Goods and services grants - grant component)ZA 615200006,(Goods and services grants - loan component)Z) 615200007(Competition reform)Z1 615200008(Debt redemption assistance)Z6 615200009!(Pensioner concession assistance)Z- 615200010(Gas project assistance)Z+ 615200011(Companies regulation)Za 615200012L(Regional Forests Agreement - Forrest Industry Structual Adjustment Program)Z_ 615200013J(Direct grants & subs recd from the Cwlth-rec-Cwlth Grants & Advances a/c)Za 615200014L(Direct grants & subs recd from Cwlth - recurrent - Debt Retirement Reserve)Za 615200015L(Direct grants & subs recd from Cwlth-capital-Cwealth Grants & Advances a/c)ZY 615200016D(Cwlth franchise fees safety net arrangements receipts - petroleum.)ZW 615200017B(Cwlth franchise fees safety net arrangements receipts - tobacco.)ZV 615200018A(Cwlth franchise fees safety net arrangements receipts - liquor.)ZG 6152000192(Grants receipts - First Home Owner Grant Scheme)ZM 6152000208(Grants reciepts - national rail network funding grant)ZN 6152000239(Cwlth mirror tax receipts - stamp duty (motor vehicles))ZZ 615200024E(Cwlth mirror tax receipts - stamp duty (conveyancing and transfers))ZO 615200027:(Cwlth mirror tax receipts - stamp duty (rental business))ZE 6152000280(Cwlth mirror tax receipts - stamp duty (other))Z> 615200029)(Cwlth mirror tax receipts - payroll tax)Z= 615200031((Cwlth mirror tax receipts - debits tax)Z; 615200032&(Cwlth mirror tax receipts - land tax)ZX 615200033C(Cwlth mirror tax receipts - Metropolitan Regional Improvement Tax)Z^ 615200034I(Direct grants and subs revenue received from the Cwlth - Capital - ANTA)Z` 615200035K(Direct grants and subs revenue received from the Cwlth - Recurrent - ANTA)ZU 615200036@(Direct Grants & Subs Received from Cwlth - Capital - All Other)Z( 616000000(Interest receipts)Z( 616000001(Interest received)Z/ 616000002(WATC - interest received)Z< 616000003'(Interest received - Consolidated Fund)ZV 616000004A(Interest received - Public Bank Account Interest Earned account)ZB 616000005-(Interest received - Debt Retirement Reserve)ZH 6160000063(Interest received - other trusts held at Treasury)ZS 616000007>(Interest received - Monies held in participating trust funds)Z> 616000008)(WATC - interest received - Matching a/c)Z0 617000000(Cashflows from Government)Z= 617100000((Appropriations for Services - Receipts)ZM 6171000018(Amounts Received to Fund Services - Receipts All Other)Zg 617100002R(Contribution to Community Sporting and Recreation Facilities Trust Acc - receipt)Z? 617100003*(Contribution to Hospital Fund - receipts)Z3 617100004(Art Gallery of WA - Receipts)Z5 617100005 (Library Board of WA - Receipts)Z5 617100006 (Perth Theatre Trust - receipts)Z+ 617100007(WA Museum - Receipts)Zd 617100008O(Contribution to 91Ƶn Family Foundation Trust Account - receipts)Z[ 617100009F(Amounts Received to Fund Services - Receipts - Capital Works Program)ZA 617200000,(Capital Services Appropriations - Receipts)ZG 6172000012(Amounts Received for Capital Services - Receipts)Z6 617200002!(RIA - Capital Services Receipts)ZD 617200003/(Art Gallery of WA - Capital Services Receipts)ZF 6172000041(Library Board of WA - Capital Services Receipts)ZF 6172000051(Perth Theatre Trust - Capital Services Receipts)Z< 617200006'(WA Museum - Capital Services Receipts)ZD 617200007/(Road Traffic Act - Capital Services Receipts)ZF 6173000001(Amounts authorised by other Statutes - Receipts)ZB 617300001-(Salaries and Allowances Act 1975 - Receipts)ZF 6173000021(Parliamentary Commissioner Act 1971 - Receipts)ZC 617300003.(Governors Establishment Act 1992 - Receipts)ZE 6173000040(Financial Admin and Audit Act 1985 - Receipts)ZD 617300005/(Small Business Guarantees Act 1984 - Receipts)ZW 617300006B(Agriculture and Related Resources Protection Act 1976 - Receipts)ZF 6173000071(Petroleum (Submerged Lands) Act 1982 - Receipts)Z? 617300008*(Lotteries Commission Act 1990 - Receipts)Z; 617300009&(Liquor Licensing Act 1988 - Receipts)Z7 617300010"(Road Traffic Act 1974 - Receipts)Z; 617300011&(Transfer of Land Act 1893 - Receipts)Z4 617300012(Electoral Act 1907 - Receipts)Z? 617300013*(Industrial Relations Act 1979 - Receipts)ZN 6173000149(Metropolitan Region Improvement Tax Act 1959 - Receipts)ZH 6173000153(Town Planning and Development Act 1928 - Receipts)ZO 617300016:(Childrens Court of 91Ƶ Act 1988 - Receipts)ZI 6173000174(Criminal Injuries Compensation Act 1985 - Receipts)ZN 6173000189(District Court of 91Ƶ Act 1969 - Receipts)ZG 6173000192(Judges Salaries and Pensions Act 1950 - Receipts)Z< 617300020'(Solicitor General Act 1969 - Receipts)Z7 617300021"(Suitors Fund Act 1964 - Receipts)ZA 617300022,(Freedom of Information Act 1992 - Receipts)Z: 617300028%(Tobacco Control Act 1990 - Receipts)ZA 617300030,(Electoral Distribution Act 1947 - Receipts)ZH 6173000313(Corruption & Crime Commission Act 2003 - Receipts)Z. 617300100(Fire Brigades Act 1942.)Z? 617300101*(Contribution to Permanent Establishment.)Z/ 617300102(Volunteer Fire Brigades.)Z= 617400000((Administered Appropriations - Receipts)ZD 617400001/(Admin Grants and Transfer Payments - Receipts)ZL 6174000027(Admin Capital Grants and Transfer Payments - Receipts)Z6 617400003!(RIA - Admin Approp (Receipts))ZA 617400004,(Office of Rail Access Regulator - Receipts)ZP 617400005;(91Ƶn Coastal Shipping Commission - Receipts)ZA 617400006,(Midland Redevelopment Authority - Receipts)Z9 617400007$(Office of Health Review - Receipts)Z9 617400008$(Electricity Corporation - Receipts)ZN 6174000139(SHC - Essential Services Maintenance Program - Receipts)Z[ 617400014F(SHC - Aboriginal Communities Strategic Investment Program - Receipts)Z: 617400015%(SHC - Indigenous Housing - Receipts)Z8 617400016#(SHC - Matching Funding - Receipts)Z7 617400017"(Albany Port Authority - Receipts)ZV 617400023A(Refund of Past Years Revenue Collections - Public Corporations.)Z4 617400026(HIH - Admin Approp - Receipts)Z8 617400028#(Ord Irrigation Subsidy - Receipts)ZQ 617400029<(Admin Approp Receipts - Building Man. Authority - Interest)ZB 617400030-(Armadale Redevelopment Authority - Receipts)Z? 617400031*(SHC - General Housing Funding - Receipts)Z3 617400032(SHC - ESL Subsidy - Receipts)Z8 617400033#(Treasurers Indemnities - Receipts)Z, 617400035(Approp Receipts - GDA)Z. 617400036(Approp Receipts - Other)ZK 6174100006(Treasury Admin Grants & Transfer Payments - Receipts)Z, 617410001(Approp Receipts - ADT)Z, 617410014(Approp Receipts - FPC)Z, 617410015(Approp Receipts - WTC)ZR 617430000=(State Revenue Admin Grants and Transfer Payments - Receipts)Z=  617430006((Pensioners Assistance - ESL - Receipts)Z6  617430007!(State Property - ESL - Receipts)Z6  617500000!(Other Appropriations - Receipts)Z^  617500001I(Community Service Obligations revenue from Consolidated Fund - Receipts)Z%  619000000(Other Receipts)Z+ 619100101(Receipt of donations)ZF 6191001021(Right of indemnity receipts - Consolidated Fund)Z2 619100103(Right of indemnity receipts)Z# 619100110(GST receipts)Z, 619100111(GST receipts on sales)ZC 619100112.(GST receipts from Australian Taxation Office)Z* 619100121(Receipt of premiums)Z' 619100131(Other - receipts)Z4 619100132(Other Receipts - Matching a/c)Z, 619100133(Office lease receipts)Z3 619100134(Motor vehicle fleet receipts)Z& 619100135(Receipt of rent)Z3 619100136(Rent Receipts - Matching a/c)ZE 6191001400(Other receipts - other trusts held at Treasury)Z4 619100141(Other receipts from the Cwlth)Z9 619100142$(Consolidated Fund - other receipts)ZX 619100143C(Consolidated Fund - other receipts (superannuation reimbursement))Z1 619100151(Receipt of pension recoups)Z5  619100161 (Receipt of loan guarantee fees)Z(! 619100170(Dividend Receipts)Z@" 619100171+(Dividend/Statutory contributions received)Z(# 619100173(Dividend received)Z9$ 619100180$(Receipts Paid to Consolidated Fund)ZE% 6191001810(Receipts paid to Consolidated Fund by agencies)Z3& 619100182(Capital User Charge receipts)ZW' 619100183B(Consolidated Fund receipts from lotteries - Sport and Recreation)ZG( 6191001842(Consolidated Fund receipts from lotteries - Arts)ZI) 6191001854(Consolidated Fund receipts from lotteries - Health)ZK* 6191001866(Capital user charge receipts from asset revaluations)Z3+ 619100191(Receipts from GST Guarantee.)Z., 619100200(Tax Equivalent Receipts)Z-- 619100201(TER Sales Tax receipts)Z:. 619100202%(TER Local Government Rates receipts)Z./ 619100203(TER Income Tax receipts)ZS0 619100400>(Commonwealth franchise fees safety net arrangements receipts)ZX1 619100401C(Cwlth franchise fees safety net arrangements receipts - petroleum)ZV2 619100402A(Cwlth franchise fees safety net arrangements receipts - tobacco)ZU3 619100403@(Cwlth franchise fees safety net arrangements receipts - liquor)Z-4 619100500(Health Sector Receipts)Z/5 619100501(Receipts from recoveries)Z66 619100502!(Receipts from use of facilities)Z07 619100600(Education Sector Receipts)Z<8 619100601'(Receipts from school charges and fees)Z/9 619100611(Schools - other receipts)Z?: 619100700*(Receipts from Service Delivery Agreement)Z6; 619100800!(Other receipts - State Revenue.)Z1< 619199999(Matching Receipts Suspense)Z= 620000000 (Payments)ZJ> 6210000005(Payments for Salaries, wages and other entitlements)ZV? 621000001A(Payments for salaries, wages, allowances and leave entitlements)Z8@ 621000002#(Payments for other staffing costs)Z0A 621000003(Payments for Staff travel)Z*B 621000004(GEHA Rental payment)Z.C 622000000(Superannuation payments)ZFD 6220001001(Superannuation and Family Benefits Act payments)Z@E 622000101+(Superannuation payments from Special Acts)ZMF 6220001028(Superannuation payments to GESB - Lump sum on transfer)ZOG 622000103:(Superannuation payments to WA Treasury - pension recoups)ZGH 6220002002(Government Employees Superannuation Act payments)ZRI 622000201=(Superannuation payments to GESB - Concurrent contributions.)Z1J 622000202(GESB for West State Super.)ZAK 622000203,(Superannuation payments from Special Acts.)ZNL 6220002049(Superannuation payments to GESB - Lump sum on transfer.)ZPM 622000205;(Superannuation payments to WA Treasury - pension recoups.)Z@N 622000400+(Parliamentary Superannuation Act payments)Z>O 622000401)(Superannuation payments - Parliamentary)Z=P 622000500((Superannuation - other scheme payments)ZBQ 622000501-(Superannuation payments to External schemes)Z+R 623000000(Borrowing Costs Paid)Z9S 623000001$(Payment of interest (exclude WATC))ZET 6230000020(Payment of interest to WA Treasury Corporation)Z>U 623000003)(Payment of interest - Consolidated Fund)ZXV 623000004C(Payment of interest - Public Bank Account Interest Earned account)ZJW 6230000055(Payment of interest - other trusts held at Treasury)ZIX 6230000064(Payment of interest - Financial Agreement Act 1995)ZPY 623000007;(Payment of interest - Loan (Financial Agreement) Act 1991)Z]Z 623000008H(Payment of interest - 91Ƶn Treasury Corporation Act 1986)ZU[ 623000009@(Payment of interest - Monies held in participating trust funds)Z1\ 623200000(Finance Lease Charges Paid)Z6] 623200001!(Finance Lease Charges - Payment)Z:^ 623999999%(Matching Interest Payments Suspense)Z._ 624000000(Grants & Subsidies Paid)Z8` 624000101#(Direct Grants & Subs Paid (by GG))ZNa 6240001029(Grants & Subs Paid - Refunds of Previous Years Revenues)ZHb 6240001033(Grants & Subs Paid - Transport of School Children)ZDc 624000105/(Grants & Subs Paid - First Home Owners Scheme)ZKd 6240001066(Grants & Subs Paid - Pensioner Concession Assistance)ZJe 6240001075(Grants & Subs Paid - Gambling Tax Rebates-Lotteries)ZGf 6240001092(Grants & Subs Paid - Gambling Tax Rebates-Casino)ZMg 6240001108(Grants & Subs Paid - Gambling Tax Rebates-Race Betting)ZFh 6240001121(Grants & Subs Paid - Safety Net Rebates-Tobacco)ZEi 6240001140(Grants & Subs Paid - Safety Net Rebates-Liquor)ZBj 624000115-(Direct Grants & Subsidies Paid (by PNC/PFC))Z<k 624000116'(Grants & Subs Paid - Capital Purposes)Z]l 624000117H(Grants & Subs Paid to Ext (Individuals) for Recurrent Purposes (by GG))Zbm 624000118M(Grants & Subs Paid to Ext (Individuals) for Recurrent Purposes (by PNC/PFC))Z[n 624000119F(Grants & Subs Paid to External (Private Orgs) for Recurrent Purposes)ZEo 6240001200(Recurrent Grants Paid - Non-Government Schools)ZQp 624000121<(Recurrent Grants Paid - Local Govt General Purpose Funding)ZGq 6240001222(Recurrent Grants Paid - Local Govt Road Funding)ZCr 624000123.(Capital Grants Paid - Non-Government Schools)ZEs 6240001250(Capital Grants Paid - Local Govt Road Funding)Z@t 624000126+(Grants Paid - Cwlth Grants & Advances a/c)ZPu 624000127;(Grants & Subs Paid - Petroleum (Submerged Lands) Act 1982)Z[v 624000129F(Grants & Subs Paid - Public Swimming Pools - Operating Costs Subsidy)Z;w 624000130&(Grants & Subs Paid - Seniors Rebates)ZXx 624000131C(Grants & Subs Paid - Stamp Duty Concessions on Farming Properties)ZKy 6240001326(Grants & Subs Paid - Inner City Living Rebate Scheme)ZDz 624000133/(Grants & Subs Paid - On Road Diesel Subsidies)ZH{ 6240001343(Grants & Subs Paid - Extended Payroll Tax Amnesty)ZD| 624000135/(Grants & Subs Paid - Refunds of Lease Rentals)Z4} 624001000(Direct grant to TAFE Colleges)Z8~ 624001001#(Direct grant paid to Swan College)Z8 624001002#(Direct grant paid to Central TAFE)Z> 624001003)(Direct grant paid to CY OConnor College)Z@ 624001004+(Direct grant paid to Central West College)ZB 624001005-(Direct grant paid to Great Southern College)Z= 624001006((Direct grant paid to Kimberley College)Z; 624001007&(Direct grant paid to Midland College)Z> 624001008)(Direct grant paid to West Coast College)Z; 624001009&(Direct grant paid to Challenger TAFE)Z= 624001010((Direct grant paid to S-E Metro College)Z@ 624001011+(Direct grant paid to S-W Regional College)ZC 624001012.(Direct grant paid to Eastern Pilbara College)ZR 624001013=(Direct grant paid to Curtin University (Kalgoorlie College))ZH 6240010143(Direct grant paid to West Pilbara College of TAFE)Z? 624001015*(Direct grant paid to Pundulmurra College)ZN 6240010169(Direct grant paid to Edith Cowan (Academy of Perf Arts))Z; 624001017&(College Capital User Charge Payments)Z6 624001018!(College Superannuation Payments)Z; 624001019&(Direct grant paid to Pilbara College)Z8 624099999#(Matching Grants Payments Suspense)Z? 624100000*(Consolidated Fund Appropriation Payments)Z< 624110000'(Appropriations for Services - Payment)Z? 624110001*(Amounts Provided to Fund Services - Payt)Zb 624110002M(Contribution to Community Sporting and Recreation Facilities Trust Account.)Z5 624110003 (Contribution to Hospital Fund.)Z8 624110004#(Art Gallery of 91Ƶ.)Z: 624110005%(Library Board of 91Ƶ.)Z+ 624110006(Perth Theatre Trust.)Z1 624110007(91Ƶn Museum.)ZZ 624110008E(Contribution to 91Ƶn Family Foundation Trust Account.)Z7 624120000"(Capital Services Appropriations.)ZK 6241200016(Amounts Provided for Capital Services Appropriations)Z5 624120002 (Capital Services Approp - RIA.)ZZ 624120003E(Capital Services Appropriations - Art Gallery of 91Ƶ.)Z\ 624120004G(Capital Services Appropriations - Library Board of 91Ƶ.)ZM 6241200058(Capital Services Appropriations - Perth Theatre Trust.)ZS 624120006>(Capital Services Appropriations - 91Ƶn Museum.)Z< 624130000'(Amounts authorised by other Statutes.)Z9 624130001$(Salaries and Allowances Act 1975 .)Z< 624130002'(Parliamentary Commissioner Act 1971 .)Z9 624130003$(Governors Establishment Act 1992 .)Z; 624130004&(Financial Admin and Audit Act 1985 .)Z: 624130005%(Small Business Guarantees Act 1984.)ZM 6241300068(Agriculture and Related Resources Protection Act 1976.)Z< 624130007'(Petroleum (Submerged Lands) Act 1982.)Z5 624130008 (Lotteries Commission Act 1990.)Z1 624130009(Liquor Licensing Act 1988.)Z- 624130010(Road Traffic Act 1974.)Z1 624130011(Transfer of Land Act 1893.)Z* 624130012(Electoral Act 1907.)Z5 624130013 (Industrial Relations Act 1979.)ZD 624130014/(Metropolitan Region Improvement Tax Act 1959.)Z> 624130015)(Town Planning and Development Act 1928.)ZE 6241300160(Childrens Court of 91Ƶ Act 1988.)Z? 624130017*(Criminal Injuries Compensation Act 1985.)ZD 624130018/(District Court of 91Ƶ Act 1969.)Z= 624130019((Judges Salaries and Pensions Act 1950.)Z2 624130020(Solicitor General Act 1969.)Z- 624130021(Suitors Fund Act 1964.)Z7 624130022"(Freedom of Information Act 1992.)Z0 624130028(Tobacco Control Act 1990.)Z7 624130030"(Electoral Distribution Act 1947.)Z= 624130032((Corruption & Crime Commission Act 2003)Z8 624130100#(Fire Brigades Act 1942 - Payments)Z; 624130101&(Payments for Permanent Establishment)Z6 624130102!(Volunteer Fire Brigades Payment)Z3 624140000(Administered Appropriations.)Z8 624140001#(Admin Grants & Transfer Payments.)Z@ 624140002+(Admin Capital Grants & Transfer Payments.)Z 624140003(RIA.)ZF 6241400051(91Ƶn Coastal Shipping Commission.)Z7 624140006"(Midland Redevelopment Authority.)Z/ 624140007(Office of Health Review.)ZD 624140013/(SHC - Essential Services Maintenance Program.)ZQ 624140014<(SHC - Aboriginal Communities Strategic Investment Program.)ZD 624140015/(SHC - Matching Funding and Pensioner Rentals.)Z. 624140016(SHC - Matching Funding.)Z- 624140017(Albany Port Authority.)Z6 624140021!(SHC - First Home Buyers Scheme.)Zg 624140023R(Appropriation payment - Refund of Past Years Revenue Collections - Public Corpor)Z2 624140026(Appropriation payment - HIH)ZD 624140027/(Appropriation payment - Rail Access Regulator)ZE 6241400280(Appropriation payment - Ord Irrigation Subsidy)ZO 624140030:(Appropriation payment - Armadale Redevelopment Authority)ZE 6241400310(Approp Payment - SHC - General Housing Funding)Z? 624140032*(Approp Payment - ESL Subsidy (Homeswest))Z> 624140033)(Approp Payment - Treasurers Indemnities)ZX 624140034C(Approp Payment - Unclaimed Money (Super & RSA Providors) Act 2003)Z+ 624140035(Approp Payment - GDA)Z- 624140036(Approp Payment - Other)Z2 624140037(Approp Payment - WET Rebate)ZC 624140100.(Treasury Admin Grants and Transfer Payments.)Z2 624140101(Payments to Anzac Day Trust)ZM 6241401028(Payments for North West Shelf Gas Financial Assistance)Z> 624140103)(Appropriation for Act of Grace Payments)Z] 624140104H(Appropriation under Housing Loan Guarantee Act - Losses on Indemnities)Zg 624140107R(Payments for Vehicle Fleet Funding Facility - Reimbursement of state duties paid)Z< 624140109'(Payments for Loan Management Expenses)ZZ 624140115E(Appropriation Payment - WA Building Management Authority - Interest)ZP 624140117;(Appropriation Payment - Aerial Shark Surveillance Program)ZR 624140200=(State Revenue Admin Grants and Transfer Payments - Payments)Z0 624140201(Fuel Subsidies - Payments)ZI 6241402044(Appropriation Payment - Forest Products Commission)Z@ 624140205+(Appropriation Payment - Water Corporation)ZD 624140207/(Approp Payment - Pensioners Concessions - ESL)Z6 624140208!(State Property - ESL - Payments)Z& 624141000(Other Statutes.)ZF 6241410021(Superannuation payments (GESA) - pension scheme)ZW 624141003B(Superannuation payments for Parliamentarians - Consolidated Fund)ZF 6241410041(Superannuation payments (SFBA) - pension scheme)Z0 624141005(Unclaimed Money Act 1990.)ZE 6241410060(Superannuation payments (SSA) - pension scheme)ZB 624141008-(Superannuation payments (GESA) - GSS scheme)ZA 624141009,(Superannuation payments (SSA) - GSS scheme)ZB 624141010-(Superannuation payments (SFBA) - WSS scheme)ZB 624141011-(Superannuation payments (GESA) - WSS scheme)ZA 624141012,(Superannuation payments (SSA) - WSS scheme)ZM 6241410138(Superannuation payments for Judges - Consolidated Fund)Z, 624150000(Other Appropriations.)ZT 624150001?(Community Service Obligations revenue from Consolidated Fund.)Z- 624200000(Payments to Government)Z; 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PȞ!C@ )@ @d =Cć @ (RL .@A {@y=E- wIENDB`3 A@@   2012-132013-14BudgetActualEstimateGENERAL GOVERNMENT SECTORNet Operating Balance ($m) Revenue ($m)Revenue Growth (%) Expenses ($m)Expense Growth (%)TOTAL PUBLIC SECTORNet Debt at 30 June ($m)Asset Investment Program ($m)Cash Position ($m)KEY FINANCIAL RATIOS (a) Estimated Gross Borrowings at 30 June ($m)@(a) These ratios relate to the total non-financial public sectorKEY BUDGET AGGREGATES91ƵTable 2Total$mTable 3 EducationHealthPort Hedland Port AuthorityPublic Transport AuthorityTable 1Table 4Figure 1 Chart DataChild ProtectionTrainingElectricity Subsidies All OtherWater SubsidiesTransport, Rail and Roads Law and Order%Figure 2ASSET INVESTMENT PROGRAMHousing AuthorityWater CorporationElectricity utilitiesLandCorpOther agencies$Metropolitan Redevelopment Authority Main RoadsFinanceMYRRevisionOutturn1Cash operating surplus as a share of receipts (%)Net debt to revenue (%)GENERAL GOVERNMENTOperating Statement Variationon EOT(1)(2)(3)(4) (5)=(4)-(3)REVENUETaxationCurrent grants and subsidiesCapital grantsSales of goods and servicesInterest income Revenue from public corporations DividendsTax equivalent incomeRoyalty incomeOther EXPENSESSalariesSuperannuationConcurrent costsSuperannuation interest costOther employee costsDepreciation and amortisationServices and contractsOther gross operating expensesOther interestCurrent transfersCapital transfersNET OPERATING BALANCE*Note: Columns may not add due to rounding.&2014-15 BUDGET - NET OPERATING BALANCERevenue - Payroll tax- Transfer duty- All other taxes Sub TotalRoyalty Income - Iron Ore - All other royaltiesCommonwealth grants - GST grants- North West Shelf grants- Health grants- Transport grants- All other grants Revenue from Public CorporationsAgency Goods and Services)Roads transferred from the private sectorOther TOTAL REVENUEhSUMMARY OF GENERAL GOVERNMENT REVENUE AND EXPENSE VARIATIONS SINCE THE 2014-15 BUDGET ESTIMATED OUTTURN $Columns may not add due to rounding.Expenses WA Health - Salaries- Depreciation - All other$Enhanced Voluntary Separation SchemeSalaries - other agenciesDepreciation - other agenciesNominal superannuation interest!Main Roads services and contractsPayroll tax rebate Tax refundsMagnetite royalty refundsAll other expensesTOTAL EXPENSESTOTAL VARIANCE?2013-14 ANNUAL REPORT ON STATE FINANCES - NET OPERATING BALANCESummary Financial AggregatesOPERATING STATEMENTNet Operating Balance BALANCE SHEETAssets Liabilities Net WorthCASH FLOW STATEMENTChange in net cash heldCash Surplus/-deficitMemorandum Item: Net DebtTable 5 Variation on EOTGeneral government sector(Public non-financial corporations sector$Public financial corporations sectorless#General government dividend revenue*Public non-financial corporations dividend revenue (a)+)Total public sector net operating balance%TOTAL PUBLIC SECTOR OPERATING BALANCE By SectorN(a) Dividends received from Keystart (a PFC) by the Houisng Authority (a PNC)./Note: Columns/rows may not add due to rounding.General Government"Training and Workforce DevelopmentAttorney GeneralSport and RecreationFire and Emergency ServicesPolice TransportProvision for underspending#Royalties for Regions underspending provisionTotal General GovernmentPublic CorporationsWestern Power (a)%!91Ƶn Land AuthoritySynergy/Verve Energy (b)% All otherTotal Public Corporations(a) The entries for Western Power at the time of the original Budget, Mid-year Review and estimated outturn include provisions held which are released upon approval of business cases.A(b) From 1 January 2014, the Electricity Retail Corporation (Synergy) and Electricity Generation Corporation (Verve Energy) were merged into a single entity known as the Electricity Retail and Generation Corporation (Synergy). Comparative figures represent the combined figures for the two individual former corporations.Table 7Table 6INFRASTRUCTURE INVESTMENTConsolidated Account Borrowings Western Power Horizon PowerPublic Financial CorporationsTotal Public Sector Net DebtK(a) Consists mainly of Special Purpose Accounts and other cash investments.Table 8TOTAL PUBLIC SECTOR NET DEBTAt 30 June 2014(Other Public Bank Account net assets (a)%%$m )2014-15 BUDGET - NET DEBT AT 30 JUNE 2014JLess change in net cash flows from operating activities and dividends paid- General government#- Public non-financial corporations- Public financial corporationsTotal Public Sector&Plus purchases of non-financial assets- Housing Authority- Water Corporation- Western Power- Health#- 91Ƶn Land Authority - Finance%- Royalties for Regions Underspending"- Budget-time underspend provision'Total purchases of non-financial assets/Less proceeds from sale of non-financial assetsPlus all other financingANet acquisition under finance leases and similar arrangements (a)>+ All other (b) +)Cumulative impact on net debt at 30 June B2013-14 ANNUAL REPORT ON STATE FINANCES - NET DEBT AT 30 JUNE 2014((Table 9(a) Assets acquired under finance leases increase net debt but have no associated cash flow reflected in other items in this table.(b) Includes revaluations of investment assets, restatement of agency net debt assets/liabilities, and net acquisitions of financial assets for liquidity purposes, etc. These transactions have no associated cash flow reflected in other items in this table.KSUMMARY OF TOTAL PUBLIC SECTOR NET DEBT VARIATIONS SINCE THE 2014-15 BUDGET+NET OPERATING BALANCE AS A SHARE OF REVENUEGeneral Government Sector2003-042004-052005-062006-072007-082008-092009-102010-112011-12REVENUE GROWTHFigure 3GENERAL GOVERNMENT REVENUE (a)-((a) Numbers may not add due to rounding. Share (%)Public corporationsOther Commonwealth grantsGSTFigure 42013-14 IRON ORE PRICECost and Freight)2013-14 average price: $US122.8 per tonne-2013-14 Budget assumption: $US124.5 per tonneDate:#TSI 62% Iron Content Iron Ore Price Price maximum $US142.8 per tonnePrice minimum $US89.0 per tonneIRON ORE PRODUCTION VOLUMESFigure 5Figure 6GENERAL GOVERNMENT EXPENSES (a)-Disability Service CommissionFigure 7SALARIES GROWTHDecade Average (%)Figure 8General Government ($m)Public Corporations ($m)Figure 9Total Public Sector ($m) Figure 10 Figure 11NET DEBT AT 30 JUNE Figure 12PSTATES' CREDIT RATING STATUS(a) AND NET DEBT AS A SHARE OF REVENUE - 2013-14 (b)- !L-!Total Non-Financial Public SectorWANSWVICQLDSATASStandard & Poor's RatingMoody's ratingAA+AAAAAAa1AaaS (a) Standard & Poor s rating / Moody s rating (e.g.Western Australia AA+/Aa1)./. (a) Based on 2013-14 final outcomes for Western Australia. All other jurisdictions ratios are derived from 2014 15Budget data, except Tasmania (2013-14 Revised Estimates Report)./.t0u.1. Figure 13GROSS BORROWINGS AT 30 JUNE Gross Borrowings at 30 June ($b) Volume (Mt):Additional volume relative to 2013-14 Budget Estimate (Mt)$US2Revenue growth without policy impact - 2013-14 (%)Policy impact - 2013-14 (%)/Net Operating Balance as a Share of Revenue (%)Notes (4) - (3)RESULTS FROM TRANSACTIONSInterest IncomeDividends from other sectorsNET OPERATING BALANCE (b)7Other economic f< lows - included in the operating resultNet gains on assets/liabilities*Net actuarial gains/-loss - superannuationProvision for doubtful debts>Changes in accounting policy/correction of prior period errorsTotal other economic flowsOPERATING RESULTAll other movements in equity7Items that will not be reclassified to operating result Revaluations#Gains recognised directly in equity6Change in net worth of the public corporations sectors All other #Total all other movements in equityTOTAL CHANGE IN NET WORTH (c)4KEY FISCAL AGGREGATES,Less Net acquisition of non-financial assets Purchase of non-financial assetsChanges in inventories&Other movement in non-financial assetsless:Sales of non-financial assets Depreciation-Total net acquisition of non-financial assetsNET LENDING/-BORROWING Table 1.1&GENERAL GOVERNMENT OPERATING STATEMENT$For the twelve months ended 30 June ASSETSFinancial assetsCash and deposits Advances paid!Investments, loans and placements ReceivablesShares and other equity;Investments in other public sector entities - equity method?Investments in other public sector entities - direct injectionsInvestments in other entitiesOther financial assetsTotal financial assetsNon-financial assetsLand Property, plant and equipment17,18Biological assets InventoriesLand inventoriesOther inventories Intangibles"Assets classified as held for saleInvestment propertyOther Total non-financial assets TOTAL ASSETS LIABILITIES Deposits heldAdvances received BorrowingsSuperannuation Other employee benefitsPayablesOther liabilitiesTOTAL LIABILITIES NET ASSETS Of which:Contributed equityAccumulated surplusOther reserves NET WORTHMEMORANDUM ITEMSNet financial worthNet financial liabilitiesNet debtGross debt liabilitiesless: liquid financial assets0less: convergence differences impacting net debt Table 1.2 GENERAL GOVERNMENT BALANCE SHEETAs at 30 June 2014Contributed EquityAsset Revaluation SurplusCAccumulated net gain on equity investments in other sector entitiesAccumulated Surplus/deficit Total Equity4Transactions with owners in their capacity as owners Contributed Capital DividendsBalance at 1 July 2012Balance at 30 June 2013AChanges in accounting policy or correction of prior period errorsRestated balance at 1 July 2012Operating resultOther movements in equityTotal change in net worthBalance at 1 July 2013Balance at 30 June 2014 Table 1.31GENERAL GOVERNMENT STATEMENT OF CHANGES IN EQUITY(For the twelve months ended 30 June 2014#CASH FLOWS FROM OPERATING ACTIVITES Cash receivedTaxes receivedGrants and subsidies received)Receipts from sales of goods and servicesInterest receiptsDividends and tax equivalentsTotal cash received Cash Paid3Wages, salaries and supplements, and superannuation Payments for goods and services Interest paidGrants and subsidies paidOther paymentsTotal cash paid(NET CASH FLOWS FROM OPERATING ACTIVITIES#CASH FLOWS FROM INVESTING ACTIVITES3Cash flows from investments in non-financial assets9Total cash flows from investments in non-financial assets0Cash flows from investments in financial assetsFor policy purposesFor liquidity purposes Cash paid5Total cash flows from investments in financial assets(NET CASH FLOWS FROM INVESTING ACTIVITIES$CASH FLOWS FROM FINANCING ACTIVITIESDeposits received Other financing receipts-Total cash receipts from financing activitiesBorrowings repaid Deposits paidOther financing payments'Total payments for financing activities(NET CASH FLOWS FROM FINANCING ACTIVITIES)Net increase in cash and cash equivalents6Cash and cash equivalents at the beginning of the year0Cash and cash equivalents at the end of the year(Net cash flows from operating activities5Net cash flows from investing in non-financial assetsCash surplus/-deficit Table 1.4&GENERAL GOVERNMENT CASH FLOW STATEMENT"For the nine months ended 31 March#For the twelve months ended 30 JuneTax equivalentsNET OPERATING BALANCE (a)#Other non-owner movements in equity)Total other non-owner movements in equityMovements in owner equityCapital injectionsTotal movements in owner equityTOTAL CHANGE IN NET WORTH (b)4 Table 1.5'TOTAL PUBLIC SECTOR OPERATING STATEMENT5PUBLIC NON-FINANCIAL CORPORATIONS OPERATING STATEMENTless: liquid financial assets0less: convergence differences impacting net debt Table 1.8'TOTAL PUBLIC SECTOR CASH FLOW STATEMENT/PUBLIC NON-FINANCIAL CORPORATIONS BALANCE SHEET Table 1.6 Table 1.72TOTAL PUBLIC SECTOR STATEMENT OF CHANGES IN EQUITY:PUBLIC NON-FINANCIAL SECTOR STATEMENT OF CHANGES IN EQUITY$CASH FLOWS FROM OPERATING ACTIVITIES$CASH FLOWS FROM INVESTING ACTIVITIESDividends paid5PUBLIC NON-FINANCIAL CORPORATIONS CASH FLOW STATEMENTOther property expenses5TOTAL NON-FINANCIAL PUBLIC SECTOR OPERATING STATEMENTLand Table 1.10 Table 1.115TOTAL NON-FINANCIAL PUBLIC SECTOR CASH FLOW STATEMENT Table 1.121PUBLIC FINANCIAL CORPORATIONS OPERATING STATEMENT Table 1.13!TOTAL PUBLIC SECTOR BALANCE SHEET+PUBLIC FINANCIAL CORPORATIONS BALANCE SHEET Table 1.146Public Financial Sector Statement of Changes in Equity Table 1.151PUBLIC FINANCIAL CORPORATIONS CASH FLOW STATEMENT Table 1.16 Table 1.17&Equity - Investments in other entities Table 1.18 Table 1.198Cash and cash equivalents at the beginning of the period2Cash and cash equivalents at the end of the period Table 1.20(AASB 1049 TO GFS CONVERGENCE DIFFERENCESGeneral governmentPlus GFS revenue adjustments,Capital grants - prepaid AusLink road grantsTotal GFS revenue adjustmentsLess GFS expense adjustmentsCapitalised interestTotal GFS expense adjustments8Total GFS adjustments to AASB 1049 net operating balanceGFS net operating balancePublic non-financial sectorPublic financial sectorTotal public sectorNet Lending/-Borrowing@Plus Net operating balance convergence differences (noted above)GFS net lending/-borrowing!Public non-financial corporationsPublic financial corporations Net Worth Plus2Dampier to Bunbury Natural Gas Pipeline loan asset'Impact on public corporations net worthTotal GFS net worth adjustments GFS net worth.Impact of general government equity injections-Cash Surplus/-Deficit?Less Acquisitions under finance leases and similar arrangementsGFS cash surplus/-deficit)Total GFS change in net worth adjustmentsGFS change in net worthNote 4AASB 1049 net operating balance AASB 1049 net lending/-borrowingAASB 1049 net worthAASB 1049 cash surplus/-deficitChange in net worthAASB 1049 change in net worthPlus change in:!Total non-financial public sector!GOVERNMENT PURPOSE CLASSIFICATIONGeneral public servicesPublic order and safetySocial security and welfareHousing and community amenitiesRecreation and cultureFuel and energy*Agriculture, forestry, fishing and huntingMMining and mineral resources other than fuels; manufacturing and constructionTransport and communicationsOther economic affairsOther purposesASSETS AT 30 JUNE0plus Investments in other public sector entitiesNote 5TRANSFER EXPENSESCURRENT TRANSFERSLocal governmentLocal government on-passing!Private and not-for-profit sector,Private and not-for-profit sector on-passingOther sectors of governmentTotal Current TransfersCAPITAL TRANSFERSTotal Capital TransfersNote 7OTHER INTERESTInterest on borrowings!Finance charges on finance leasesTotal (Less: Capitalised interest on borrowingsTotal other interestNote 8%DEPRECIATION AND AMORTISATION EXPENSE BuildingsInfrastructurePlant, equipment and other AmortisationIntangible assets,Total depreciation and amortisation expensesNote 9"ASSETS CLASSIFIED AS HELD FOR SALEoAssets held for sale primarily relate< s to: the Department of Agriculture and Food ($4 million as land held for distribution to owners), the Commissioner of Main Roads ($10 million land sold during the year), Department of Transport ($2 million as land held for sale), Department of Education ($24 million land transferred to West Coast Institute of Training), Department of Education Services ($2 million as buildings held for sale) offset by a reclassification of land by the Department of Fire and Emergency Services ($12 million impairment loss realised as at 30 June 2014, relating to the write down of the FESA House).4Reconciliation of Assets classified as held for saleReconciliation of changes in the carrying amount of assets classified as held for sale at the beginning and the end of the year are set out below. 30 June 2014$Carrying amount at beginning of year$Assets reclassified as held for sale Additions Assets sold Revaluation increment/-decrementImpairment lossesTransfers out/otherCarrying amount at end of year 30 June 2013FAssets held for sale primarily relates to: the Public Transport Authority ($10 million as land held for sale), the Housing Authority ($30 million rental properties sold during the year), the Water Corporation ($16 million system assets sold during the year), the Department of Agriculture and Food ($4 million as land held for distribution to owners), the Commissioner of Main Roads ($10 million land sold during the year), Department of Transport ($2 million as land held for sale), Department of Education ($24 million land transferred to West Coast Institute of Training), Department of Education Services ($2 million as buildings held for sale), offset by a reclassification of land by the Department of Fire and Emergency Services ($12 million impairment loss realised as at 30 June 2014, relating to the write down of FESA House). Note 14#OTHER PROPERTY, PLANT AND EQUIPMENTBuildings, at fair value(a)+.Accumulated Depreciation and impairment losses:Electricity generation and transmission, at fair value (b)7+Accumulated Depreciation Road networks, at fair value (c)+#Other infrastructure, at fair value)Plant, equipment and other, at fair valueFixed Assets under construction#Total Property, Plant and Equipment9Electricity generation and transmission, at fair value(b)6+Road networks, at fair value(c)+0Water storage and distribution, at fair value(d)-+Note 17>RECONCILIATION OF LAND AND OTHER PROPERTY, PLANT AND EQUIPMENTLand under Roads'Electricity generation and transmission Road networksOther Infra- structurePlant, equip & other!Fixed Assets under Construction DisposalsTransfers in/-out"Revaluation increments/-decrements%Accumulated depreciation written backWater storage and distributionOther Infra- structureNote 18 Note 19: Fair value measurements Level 1(a)A Level 2(b)A Level 3(c)A#Total Fair value at end of period,Assets classified as held for sale (Note 14)Land (Note 16,18)Land under roads (Note 16,18)Buildings (Note 17,18)4Electricity generation and transmission (Note 17,18)Road networks (Note 17,18)!Other infrastructure (Note 17,18)'Plant, equipment and other (Note 17,18)Biological assets (Note 13)Investment property (Note 15)+Water storage and distribution (Note 17,18)E(a) Quoted prices (unadjusted) in active markets for identical assetsJ(b) Inputs based on observable market data (either directly or indirectly)0(c ) Inputs not based on observable market data Fair value at start of periodNRevaluation increments/-decrements recognised in All other movements in equityTransfers from/-to Level 2Impairment lossFair value at end of period(a) There were no gains or losses for the period included in Operating Result for assets held at the end of the reporting period, under 'Net gains on assets/liabilities'(b) There were no change in unrealised gains or loss for the period included in the Operating Result for assets held at the end of the reporting period#Assets classified as held for sale Water storage and distributionARevaluation increments/-decrements recognised in Operating Result(b) There were no change in unrealised gains or loss for the period included in the Operating Result for assets held at the end of the reporting period%Note 19 Assets Measured at Fair ValueNote 19 Fair Value MeasurementsINTANGIBLE ASSETSComputer softwareAccumulated amortisationSoftware in progress.Accumulated amortisation and impairment lossesTotal Intangible AssetsReconciliation of IntangiblesComputer SoftwareSoftware in progressRenewable Energy CertificatesRenewable Energy Certificates Note 20 BORROWINGSBank OverdraftsFinance leases - secured(a)+"Domestic and foreign borrowings(b)+ Borrowings(c) + Total ( c) (a)Finance LeasesLease liabilities are effectively secured as the rights to the leased assets revert to the lessor in the event of default. Amounts payable under finance leases are as follows.Minimum lease payments due:- not later than one year3- later than one year and not later than five years- later than five yearsMinimum lease paymentsFuture finance chargesTotal finance lease liabilitiesAmounts expected to be settled:- later than one year(b)Foreign currency borrowingsuThe general government sector had no foreign currency borrowings at the reporting date or at the same time last year.(c)Borrowings - maturity profile@The maturity profile of borrowings, at fair value is as follows:Bank overdraftsTotal(c)The following foreign currency borrowings are reported at Australian dollar equivalents applicable at the reporting date and the amounts in foreign currency included.Current Non-currentUnited States DollarGreat Britain PoundEURUnited States DollarsjAt the reporting date, all foreign currency borrowings have either been hedged, swapped, covered forward specifically or invested in the foreign currency market. Consequently, any gain or loss on the transaction of the foreign currency borrowing is matched by a corresponding loss or gain made on the foreign currency contract or the foreign currency investment.Note 21OTHER GROSS OPERATING EXPENSESHealth sector specific expenses"Education sector specific expensesTotal Betting dividends payoutsInsurance claims expensesNote 10 INVENTORIESLand Inventories*Land acquisition and development - at cost:Land acquisition and development - at net realisable valueTotal Land inventoriesOther Inventories$Other materials and stores - at cost4Other materials and stores - at net replacement costOther - at costOther - at net realisable valueTotal Other inventoriesTotal Inventories)Precious metals - at net realisable value#Power station fuel stocks - at costNote 11 RECEIVABLES'Provision for impairment of receivablesTotal receivablesIReconciliation of changes in the allowance for impairment of receivables:Balance at start of year9Doubtful debts expense recognised in the income statement#Amounts written off during the year!Amounts recovered during the yearBalance at the end of yearJAgeing of receivables past due but not impaired at the balance sheet date:Not more than 3 months)More than 3 Months but less than 6 months'More than 6 months but less than 1 yearMore than 1 yearJReceivables individually determined as impaired at the balance sheet date:4Carrying amount before deducting any impairment loss"Carrying amount at the end of yearNote 12BIOLOGICAL ASSETS$Native and plantation standing treesLivestock and otherTotal Biological Assets#Reconciliation of Biological AssetsReconciliation of changes in the carrying amount of biological assets at the beginning and the end of the year are set out below. Standing TreesLivestock and Other%Gain/-loss from changes in fair value Purchases'Native and plantation standing trees(a)$+D(a) Biological assets (non-current) consist of matu< re and maturing standing trees stated at fair value less estimated selling costs, determined by valuations provided by Forest Products Commission each year, based on discounted cash flow models using a pre-tax weighted average cost of capital, supported by market evidence.Note 13'RECONCILIATION OF INVESTMENT PROPERTIES,Transfers from property, plant and equipmentNote 15LANDLand, at fair value(a)+"Land under roads, at fair value(b)+(a) Land valuations are provided by the 91Ƶn Land Information Authority (Valuation Services Branch) each financial year with an effective date of 1 July. The valuation based on information on the stock of land as at 30 June 2013. Land vested in local authorities of $2,137 million (2013: $2,065 million) is not recognised in the consolidated Balance Sheet, as it is not under State public sector control.(b) Land under roads valuations are provided by the 91Ƶn Land Information Authority Valuation Services Branch each financial year with an effective date of 1 July. The valuation based on information on the stock of land as at 30 June 2013.Note 16 SUPERANNUATION'Defined Benefit superannuation schemes:Pension Scheme Gold State Superannuation SchemeJudges' Pension Scheme#Parliamentary Superannuation Scheme,Total Defined Benefit superannuation schemesLDefined contribution superannuation scheme: West State Superannuation SchemeThe superannuation liability for the general government sector at 30 June 2014 was $7.890 million (2013 $8.000 million). The liability represents 98.3% (2013: 98.2%) of the whole-of-government total superannuation liability of $8.027 million at 30 June 2014 (2013: $8.143 million). The disclosure information included in the Total Public Sector note below also applies to the general government sector.(i)The Government Employees Superannnuation Board (GESB) administers the following superannuation schemes: Defined Benefit Superannuation Schemes The defined benefit schemes are:iMT Pension Scheme, a defined benefit pension scheme now closed to new members;c Gold State Superannuation Scheme, a defined benefit lump sum scheme closed to new members;h Judges Pension Scheme, a defined benefit pension scheme which remains open to new members; ande Parliamentary Superannuation Scheme, a defined benefit pension scheme closed to new members.These benefits are partially unfunded and the liabilities for future payments are provided for at reporting date. The liabilities under these schemes have been calculated annually by PricewaterhouseCoopers Securities Ltd actuaries using the Projected Unit Credit method. The expected future payments are discounted to present value using market yields at the reporting date on Commonwealth Government 10 year bonds with terms to maturity that match, as closely as possible the estimated future cash outflows./Defined Contribution Superannuation Schemes Employees who do not qualify for membership to the various defined benefit plan schemes become non-contributory members of the defined contribution plan, compliant with the Commonwealth Government s Superannuation Guarantee (Administration) Act1992. The West State Superannuation Scheme, an accumulation fund is administered by GESB. From 30 March 2012, existing member of the West State Superannuation or GESB Super schemes and new employees have been able to choose their preferred superannuation fund provider.NThe public sector has no further obligation to the plan if there are insufficient assets to pay employees the benefits relating to their services rendered in current and prior periods, except for, the unfunded portion of the West State Superannuation scheme for which the unfunded benefits are being amortised over the period to 2021.=The Government agreed to amortise the unfunded West State Superannuation liability over 20years from 1July2001, when GESB introduced Member Investment Choice from the same date. The liability has been determined as the present value of the amortisation payments, discounted at market yields at the reporting date.(ii)The Government has applied the following principal assumptions in assessing the defined benefit superannuation liabilities as at balance date and for following year expense. Discount rate (gross of tax) (a)+Salary rate (b) +Expected return on plan assetsInflation (pensions)E(a) The discount rate is based on the average term of liabilities.m(b) Assumed rate of salary inflation is 4.1% per annum plus an additional 0.5% for promotional increases.(iii)gMajor categories of defined benefit plan assets as a percentage of total fund assets(c) are as follows:T+WEquitiesCash and Investment fundsOthers(c) Only the Pension Scheme and Gold State Superannuation Scheme have plan assets. The Judges' Pension and Parliamentary Superannuation Schemes are totally unfunded.(iv)YThe net liability of defined benefit plans recognised in the balance sheet is as follows:!Total defined benefit obligationsScheme assets(d) + Net liability_(d) Based on estimated accounts as at 30 June 2014 and audited accounts as at 30 June 2013.Current net liabilityNon-current net liability(v) Details of the deficit of the defined benefit plans measured in accordance with AAS25Financial Reporting by Superannuation Plans as determined from the plans most recent financial report are shown below:V T(e) The amounts recorded for the Gold State Superannuation Scheme relate to the scheme as a whole (ie. The pre-transfer benefit component plus the concurrently funded benefit component). The funding policy in respect of the defined benefit plans is directed at ensuring that benefits accruing to members and beneficiaries are fully funded at the time the benefits become payable. As such, the actuary has considered long-term trends in such factors as scheme membership, salary growth and average market value of the schemes assets when advising on employer and employee contribution rates.(vi)iThe amounts recognised in the operating statement in respect of the defined benefit plans are as follows:#Total employer current service cost Interest cost"Recognised actuarial -gains/losses(vii)Reconciliation of the fair value of defined benefit superannuation assets at the beginning and at the end of the year are set out below+Fair value plan assets at beginning of yearEmployer contributions Actual participant contributionsActual operating costsActual benefit payments#Expected plan assets at end of yearActuarial -gain/loss on assets< (Fair value of plan assets at end of year(viii)Reconciliation of the fair value of defined benefit superannuation obligations at the beginning and at the end of the year are set out below/Defined benefit obligation at beginning of year*Employer service cost plus operating costs3Expected defined benefit obligations at end of year#Actuarial -gain/loss on liabilities)Defined benefit obligation at end of year(ix)^Reconciliation of actuarial -gain/loss at the beginning and end of the year are set out below:6Unrecognised actuarial -gain/loss at beginning of year4Amount recognised during year in operating statement0Unrecognised actuarial -gain/loss at end of year(x)Interest costs are as follows:=Defined benefit obligations at the beginning of the year ($m)Actual benefit payments ($m)Weighted for timing ($m) Average benefit obligations ($m)Discount rate (%)Calculated interest cost ($m)(xi)UExpected return on assets at the beginning and the end of the year are set out below.0Fair value plan assets at beginning of year ($m)"Actual employer contributions ($m)%Actual participant contributions ($m)2Actual operating costs (admin plus insurance) ($m)Average expected assets ($m)Assumed rate of return (%))Calculated expected return on assets ($m)(xii)Actuarial gain/-loss4Defined benefit obligations (prior year assumptions)6Defined benefit obligations (current year assumptions)'Actuarial -gain/loss due to assumptions&Actuarial -gain/loss due to experienceTotal actuarial -gain/loss (xiii)History SummaryPension SchemeGold State Super Scheme(e)+Judges' Pension SchemeParliamentary Super SchemeGross accrued benefitsNet market value of plan assetsNote 22 Actual assetsDeficit/-surplus$Experience adjustment on liabilitiesExperience adjustment on assetsOTHER EMPLOYEE BENEFITS Annual leaveLong service leavem Assessments indicate that actual settlement of the annual leave liabilities is expected to occur as follows."Within 12 months of reporting date(More than 12 months after reporting datesAssessments indicate that actual settlement of the long service leave liabilities is expected to occur as follows.Note 23OTHER LIABILITIESInsurance claimsInterest payableOther provisionsOther liabilities Total Current Liabilities Non CurrentTotal Non Current LiabilitiesTotal Other Liabilities"Reconciliation of Other ProvisionsEmployment on-costsDecommissioning costsRestoration costs Additional provisions recognised Amounts usedUnused amounts reversedUnwinding of the discountInsurance claims (a)+:The liabilities for outstanding insurance claims comprise:Third Party Insurance FundGovernment Insurance Fund RiskCover/Liability for outstanding claims (undiscounted)Discount to present value5Total Liability for outstanding claims (undiscounted)Claims expected to be paid:Not later than one yearInflation rate Discount rateLater than one yearNote 24TRECONCILIATION OF NET CASH FLOWS FROM OPERATING ACTIVITIES TO SURPLUS FOR THE PERIODSurplus for periodNon-cash movements3Increase/-decrease in accrual in employees benefits!-Increase/decrease in inventories!-Increase/decrease in receivables2-Increase/decrease in prepayments and other assetsIncrease/-decrease in payables4Increase/-decrease in other liabilities and accrualsNet GST receipts/-payments"Other non-cash net asset transfers#Adjustment for other non-cash itemsLNet cash flows from operating activities as shown in the Cash Flow StatementSurplus /-deficit for periodPremium discount amortisation@Net cash decrease/-increase in Investment, borrowing and lendingNote 25CLOSING CASH BALANCESFor the purposes of the Cash Flow Statement, cash includes cash on hand, cash at bank and investments in highly liquid money market instruments, net of outstanding bank overdrafts.$Cash assets as per the Balance Sheet8Investments included as cash on the Cash Flow StatementTotal closing cash balanceNote: 'Cash' for the purposes of the Cash Flow Statement is defined differently to 'Cash' for the purposes of the Balance Sheet. As a result, the 'Cash' reported on the Cash Flow Statement does not equal to 'Cash' in the Balance Sheet.Note 26EXPENDITURE COMMITMENTS#Capital expenditure commitments(a) "!Agreed to 2010-2011 Annual ReportCapital expenditure commitments, being contracted capital expenditure additional to the amounts reported in the financial statements, are expected to require payment as follows. 1Later than one year and not later than five yearsLater than five years(Operating leases expenditure commitmentsIn addition to the finance leases for which the liabilities are incorporated in the balance sheet, the government has non-cancellable operating leases of buildings for office accommodation and motor vehicles, under which the following amounts are payable.WOperating lease expenses for the year amounted to $648 million (2012-13: $638 million).Other CommitmentsThe public sector has commitments with private sector contractors for the provision of various services including health services, rail and bus operations. These commitments are payable as follows.#Capital expenditure commitments(b) "WOperating lease expenses for the year amounted to $816 million (2012-13: $812 million).The public sector has commitments with private sector contractors for the purchase of electricity and gas, and for the provision of various services including health services and rail and bus operations. These commitments are payable as followsI(a) The capital commitments include the following material amounts./ .New Children's Hospital ($267 million), Midland Health Campus ($109 million) and Fiona Stanley Hospital ($55 million). $868 million (2013: $1,668 million)F Building new high schools and primary schools, additions and improvements to metropolitan and district high schools, remote community schools, district high schools, primary schools, trade training centres and agricultural colleges, Royalties for Regions and miscellaneous projects. $478 million (2013: $822 million).g New State Museum and Global Capital Maintenance Program. $435 million (2013: $435 million).Great Northern Highway upgrade ($65 million), Victoria Park Drive modifications ($29 million), Loyd Street Southern extension ($55 million) and Gateway WA - Perth Airport and Freight Access project ($617 million). $877 million ( 2013: $395 million).IThe following are in addition to those captured under General Government:Perth City Link project, works at Victoria Park Drive and Swan River bridge, additional purchase of bus and railcar supply and miscellaneous projects. $721 million (2013: $788 million). East Rockingham Wastewater Treatment Plant and Onslow storage and distribution upgrade. $215 million (2013: $515 million).  Dwelling construction and upgrades, land development and redevelopment, crisis accommodation program, joint venture land development, new living, local government & community housing programs and affordable housing. $215 million (2013: $343 million).Distribution Network upgrade ($161 million) and other transmission line upgrades ($41 million). $239 million (2013: $402 million).Note 29!CONTINGENT ASSETS AND LIABILITIESContingent AssetsGeneral Government (a)+!Public Non-Financial CorporationsContingent LiabilitiesQContingent liabilities under guarantees, warranties, indemnities and sureties (b)N+Other contingent liabilites (c)+XContingent liabilites in relation to public universities' superannuation liabilities (d)U+Note 301REVENUE GROWTH LESS EXPENSE GROWTH AND OPERATING BALANCE2000-012001-022002-032014-152015-162016-172017-18 exp growth rev growthVariance7CASH OPERATING SURPLUS AS A SHARE OF OPERATING RECEIPTS1993-941994-951995-961996-971997-981998-991999-00 target limit< dataNET DEBT AS A SHARE OF REVENUE2013-14 FINANCIAL TARGETS ComplianceEstimated Outturn4Ensure expense growth does not exceed revenue growth8- Current estimate (revenue growth minus expense growth) - ComplianceYesNoAMaintain a cash surplus from operating activities for the general9government sector of at least 50% of infrastructure spend- Current estimate1Maintain TNPS net debt at or below 55% of revenue8Maintain a TNPS cash operating surplus of at least 5% ofreceipts(Maintain the State's tax competitiveness~ the TNPS net debt to revenue ratio for 2013-14 (based on published EOTs), with WA highlighted in a different colour;VicQldTasa TNPS net debt as a share of GSP for 2013-14, with WA highlighted in a different colour;net debtGSP[ TNPS net debt per capita for 2013-14, with WA highlighted in a different colour; population (in millions)] AIP spending per capita for 2013-14, with WA highlighted in a different colour; andH GG NOB for 2013-14, with WA highlighted in a different colour.TAX COMPETITIVENES Various Measures(a)Taxation revenue and GSP estimates for other jurisdictions are based on 2013 14 estimated outturns published in 2014 15 Budget Papers. Actual GSP figures for all States will not be available from the Australian Bureau of Statistics until November 2014./!(b) Latest available information. Other StatesTax as a share of GSP (%)Tax per capita ($) Tax effort@PUBLIC NON-FINANCIAL CORPORATIONS STATEMENT OF CHANGES IN EQUITY Table 1.96TOTAL NON-FINANCIAL PUBLIC SECTOR BALANCE SHEET @TOTAL NON-FINANCIAL PUBLIC SECTOR STATEMENT OF CHANGES IN EQUITY&NOTE31:FINANCIAL INSTRUMENTS (CONT.)#Categories of Financial InstrumentsIn addition to cash and bank overdraft, the carrying amounts of each of the following categories of financial assets and financial liabilities at the balance sheet date are as followFinancial AssetsFinancial LiabilitiesOther financial liabilitiesFinancial assets and liabilities exclude GST receivable/payable to the Australian Taxation Office but include other statutory receivables relating to taxation and royalty income.Notional face ValueNet fair ValueCredit Exposure Fair ValuesInterest rate contractsForward exchange contractsFutures contractsCommodity contractsIn addition to cash and bank overdraft, the carrying amounts of each of the following categories of financial assets and financial liabilities at the balance sheet date are as follows GuaranteesFinancial assets and liabilities exclude GST receivable/payable to the Australian Taxation Office but include other statutory receivables relating to taxation and territorial revenue.Interest rate risk exposureThe general governemnt sector s exposure to interest rate risk and the effective interest rate by class of recognised financial asset and financial liability are shown below.Fixed Interest Maturing inFloating interest rateup to 3 months3 to 12 months1 year to 5 years Over 5 yearsTotal Fixed interest rateNon-interest bearingTotal carrying amount(Weighted average effective interest rateReceivables(a) [Advances paid:Non-government schoolsFinancial liabilities Payables(b)[Total financial liabilities(a) The amount of receivables excludes GST recoverable from the Australian Taxation Office (statutory receivable) and National Tax Equivalent Regimes.]\(b) The amount of payables excludes GST payable to the Australian Taxation Office and National Tax Equivalent arrangements.]\v(a) The amount of receivables excludes GST recoverable from the Australian Taxation Office (statutory receivable).]\M(b) The amount of payables excludes National Tax Equivalent arrangements.]\The total public sector s exposure to interest rate risk and the effective interest rate by class of recognised financial asset and financial liability are shown below. Homebuyers Guarantees(c) [(c) Includes guarantees issued for the Public Trustee Common Fund and 91Ƶn Football Commission borrowings. See Note 30: Contingent Assets and Liabilities.(c) Includes guarantees issued for the Public Trustee Common Fund and 91Ƶn Football Commission borrowings. See Note 30: Contingent Assets and Liabilities.]\ -1% change +1% changeCarrying amountProfitEquity"Interest rate sensitivity analysisTotal Increase/-Decrease"Carrying amount as at 30 June 20148Fair value measurement at end of reporting period using: Level 1(a)+ Level 2(b)+ Level 3(c)+"Carrying amount as at 30 June 2013y(a) Assets/liabilities valued using quoted prices (unadjusted) in active markets for identical assets or liabilities.]\(b) Assets/liabilities valued using inputs based on observable market data (either directly using prices or indirectly derived from prices.]\S(c) Assets/liabilities valued using inputs not based on observable market data.]\0NOTE32:OTHER DISAGGREGATED INFORMATION (CONT.).Operating Statement for the year ended 30 June!Public Non-Financial CorporationsPublic Financial CorporationsInter-sector EliminationsTotal Public Sector$Net actuarial gains - superannuationTOTAL CHANGE IN NET WORTHBalance Sheet as at 30 JuneAssets held for sale9Statement of Changes in Equity for the year ended 30 JuneEquity at 1 July 2013Contributed capitalEquity at 30 June 2014Accumulated surplus/(deficit)ReservesCAccumulated net gain on equity investments in other sector entities(Public Non Financial Corporations sector$Public Financial Corporations sectorContributed EquityInter-sector eliminations.Cash Flow Statement for the year ended 30 JuneNOTE34:COMPOSITION OF SECTORSOperating Revenueon EATAXATION,Taxes on employers' payroll and labour force Payroll taxProperty taxesLand tax Transfer DutyLandholder DutyTotal duty on transfersOther stamp duties#Metropolitan Region Improvement TaxPerth Parking Levy(a)+Emergency Services LevyLoan guarantee feesTotal other property taxes(Taxes on provision of goods and servicesLotteries CommissionVideo lottery terminals Casino Tax Betting taxTotal taxes on gamblingInsurance DutyTotal taxes on insurance3Taxes on use of goods and performance of activitiesVehicle Licence Duty%Permits - Oversize Vehicles and LoadsMotor Vehicle recording feeMotor Vehicle registrationsTotal motor vehicle taxesLandfill Levy(a) 4Total TaxationCURRENT GRANTS AND SUBSIDIESGeneral Purpose Grants GST grantsNorth West Shelf grants;Compensation for Commonwealth crude oil excise arrangementsGrants through the State+Schools assistance  non-government schools,Local government financial assistance grantsLocal government roadsFirst Home Owners' Boost2National Specific Purpose Payment Agreement GrantsNational Healthcare(a)+National Schools7National Agreement for Skills and Workforce DevelopmentNational Disability ServicesNational Affordable HousingNational Health Reform"National Partnerships/Other GrantsHousing"Total Current Grants and SubsidiesCAPITAL GRANTS Grants Through the StateNation Building and Jobs PlanSchoolsTotal Capital GrantsOperating Revenue - ContinuedSALES OF GOODS AND SERVICES(a)Department of TransportDepartment of EducationState Training Providers 0Department of Training and Workforce Development-91Ƶn Land Information AuthorityDepartment of Attorney General< !Department of Mines and PetroleumDepartment of Commerce Department of Parks and Wildlife!Total Sales of Goods and ServicesINTEREST INCOME REVENUE FROM PUBLIC CORPORATIONSTax Equivalent Regime&Total Revenue from Public CorporationsROYALTY INCOMEOTHER Lease RentalsFinesRevenue not elsewhere counted Total OtherI (a) The Perth Parking Levy and the Landfill Levy were previously disclosed as general government sector goods and services revenue. However, the Australian Bureau of Statistics has advised that for Government Finance Statistics purposes, these levies should be classified as tax collections. Reflecting the harmonised nature of the whole of government accounting standard, WesternAustralia s AASB1049 disclosures have been adjusted to reflect this classification change. The reclassification extends back to prior years from when the two levies commenced (1999 2000 for the Perth Parking Levy and 1998 99 for the Landfill Levy). For consistency, this reclassification has been backcast in all comparator periods that appear in this publication (i.e. original 2013 14Budget, the Mid year Review, and the estimated outturn for 2013 14).]\I (a) The Perth Parking Levy and the Landfill levy were previously disclosed as general government sector goods and services revenue. However, the Australian Bureau of Statistics has advised that for Government Finance Statistics purposes, these levies should be classified as tax collections. Reflecting the harmonised nature of the whole-of-government accounting standard, Western Australia s AASB1049 disclosures have been adjusted to reflect this classification change. The reclassification extends back to prior years from when the two levies commenced (1999 2000 for the Perth Parking Levy and 1998 99 for the Landfill Levy). For consistency, this reclassification has been backcast in all comparator periods that appear in this publication (i.e. original 2013 14Budget, the Mid year Review, and the estimated outturn for 2013 14).]\-SPENDING BY GOVERNMENT PURPOSE CLASSIFICATIONBudget Estimate MYR RevisionEstimated OutturnVariation on EOT"Government superannuation benefitsOther general public services#Police and fire protection servicesPolice servicesFire protection servicesLaw courts and legal servicesPrisons and corrective servicesOther public order and safetyPrimary and secondary educationPrimary educationSecondary education$Primary and secondary education nec.Tertiary educationUniversity educationTechnical and further educationTertiary education nec.9Pre-school education and education not definable by levelPre-school educationSpecial education&Other education not definable by levelTransportation of students+Transportation of non-urban school students Transportation of other studentsEducation nec.Acute care institutions4Admitted patient services in acute care institutions8Non-admitted patient services in acute care institutionsMental health institutionsNursing homes for the agedCommunity health services Community mental health servicesPatient transportOther community health servicesPublic health services,Pharmaceuticals, medical aids and appliancesHealth researchHealth administration nec.Social securityWelfare services!Family and child welfare servicesWelfare services for the aged-Welfare services for people with a disabilityWelfare services nec. Social security and welfare nec.!Housing and community development Aboriginal community developmentOther community development Water supply,Sanitation and protection of the environmentOther community amenities"Recreation facilities and servicesNational parks and wildlife'Recreation facilities and services nec. Cultural facilities and services Broadcasting and film productionRecreation and culture nec.Fuel affairs and servicesGasFuel affairs and services nec.Electricity and other energy Electricity Other energyFuel and energy nec. AgricultureForestry, fishing and hunting>Mining and mineral resources other than fuels; manufacturing; and construction-Mining and mineral resources other than fuels Manufacturing ConstructionRoad transportRoad maintenance.Road rehabilitation/Aboriginal community road transport servicesRoad constructionRoad transport nec.Water transportUrban water transport servicesOther water transport servicesRail transportUrban rail transport services)Non-urban rail transport freight services+Non-urban rail transport passenger services Air transport PipelinesOther transportMulti-mode urban transportOther transport nec.CommunicationsStorage, saleyards and marketsTourism and area promotionLabour and employment affairsVocational training#Other labour and employment affairsPublic debt transactions-General purpose inter-government transactionsNatural disaster reliefOther purposes nec.!PURCHASES OF NON-FINANCIAL ASSETS=Mining and mineral resources other than fuels; manufacturing;&TOTAL PURCHASE OF NON-FINANCIAL ASSETSf(a) The accuracy of spending by Government Purpose Classification(GPC) data is subject to ongoing refinement and improvement. Calculation methods and the allocation of spending to the various GPCs are continually being updated based on data availability and correspondence with the Australian Bureau of Statistics and the Commonwealth Grants Commission.e# 2013-14 LOAN COUNCIL ALLOCATIONS Variation Nomination (a) + on Budget(3)-(1)'General government cash surplus/deficit=Public non-financial Corporations sector cash surplus/deficit6Total non-financial public sector cash surplus/deficit:Acquisitions under finance leases and similar arrangementsGFS cash surplus/deficitFLess: Non-financial public sector net cash flows from investments in $financial assets for policy purposesPlus: Memorandum itemsLoan Council AllocationTolerance Limit(b)4_(a) 2013-14 Government Mid-year Financial Projections Statement, released 18 December 2013.eo(b) 2% of total non financial public sector operating receipts at the time of the original LCA nomination.abcdefghijklm Balance Sheet Non-current assets held for saleUnfunded superannuation Cashflow Statementless: liquid financial assets< 0less: convergence differences impacting net debt,FIONA STANLEY HOSPITAL CONSTRUCTION ACCOUNT Balance at 1 JulyReceiptsPaymentsCLOSING BALANCE PERTH PARKING LICENSING ACCOUNT ROAD TRAUMA TRUST ACCOUNTROYALTIES FOR REGIONS FUND7ROYALTIES FOR REGIONS SOUTHERN INLAND HEALTH INITIATIVETHE NEW PERTH STADIUM ACCOUNT -WAIST AVOIDANCE AND RESOURCE RECOVERY ACCOUNTWESTERN AUSTRALIAN FUTURE FUNDThree Months to 30 JuneTwelve Months to 30 June#Public financial corporation sector5Public non-financial corporations dividend revenue(a)2+)Total Public sector net operating balanceThree Months to30 June$Dividends from other sector entitiesThree Months to 30 June,Taxes on employers' payroll and labout forcePerth Parking Levy Landfill Levy Three Months to 30 JuneCurrent Grants and SubsidiesCapital GrantsSales of Goods and ServicesCash Flow Statement*Receipts from sales and goods and servicesOther receiptsPayments for goods and services1Cash flow from investment in non-financial assets/Cash flows from investments in financial assets Cash recievedDeposit received4Cash and cash equivalents at beginning of the period.Cash and cash equivalents at end of the period Total revenueTotal expenses&PUBLIC LEDGER BALANCES AT 30 JUNE 2014THE PUBLIC LEDGERConsolidated Account (a)+$Treasurer's Special Purpose Accounts*Treasurer s Advance Account  Net AdvancesTOTAL PUBLIC LEDGERAgency Special Purpose AccountTOTAL PUBLIC BANK ACCOUNT!CONSOLIDATED ACCOUNT TRANSACTIONSOperating ActivitiesCommonwealth GrantsGovernment EnterprisesRevenue from other agenciesTotal Operating ActivitiesFinancing Activities"Repayments of Recoverable AdvancesTransfers from:+Public Bank Account Interest Earned AccountBankwest Pension TrustOther ReceiptsTotal Financing Activities EXPENDITURE RecurrentAuthorised by Other StatutesAppropriation Act (No. 1)3Recurrent Expenditure under the Treasurer s AdvanceTotal Recurrent ExpenditureInvesting ActivitiesAppropriation Act (No. 2)3Investing Expenditure under the Treasurer s AdvanceTotal Investing ActivitiesLoan repaymentsOther financingTOTAL EXPENDITURE'NET MOVEMENT (REVENUE LESS EXPENDITURE)Consolidated Account BalanceOpening balance at 1 JulyClosing balance at 30 JuneAppropriations payableCash balance at 30 June/TREASURER'S SPECIAL PURPOSE ACCOUNTS AT 30 JUNEAgency Holding Accounts+Fiona Stanley Hospital Construction AccountRoyalties for Regions Fund91Ƶn Future Fund!Perth Children's Hospital AccountThe New Perth Stadium AccountOther Special Purpose AccountsTREASURER'S ADVANCE AT 30 JUNEAUTHORISED LIMIT/Total Drawn Against Treasurer s Advance Account Comprising:/Net recoverable advances at 30 June (see below)%Over drawn Special Purpose Account(a)"+Excesses and New Items - recurrent - capitalNET RECOVERABLE ADVANCES!Electoral Boundaries DistributionMining Rehabilitation Fund Suitors FundSundry Debtors&TOTAL RECOVERABLE TREASURER S ADVANCES!TRANSFERS, EXCESSES AND NEW ITEMS%For the twelve months to 30 June 2014 Transfers(a) +Treasurer's AdvanceRevised AppropriationNewApproved Excesses)Drawn against Treasurer's Advance to dateItemsRecurrent Appropriations ParliamentItem 3: Delivery of ServicesPremier and CabinetItem 5: Delivery of ServicesNew Item: Administered Grants,Subsidies and Other Transfer PaymentsChemistry Centre (Western Australia)Item 11: Delivery of ServicesItem 12: Delivery of ServicesRegional DevelopmentItem 14: Delivery of ServicesGoldfields-EsperanceDevelopment CommissionItem 16: Delivery of Services - (b)+Peel Development CommissionItem 20: Delivery of Services - (b)+South West Development CommissionItem 22: Delivery of Services - (b)+LandsItem 24: Delivery of ServicesWestern Austrailian Land Information AuthorityItem 25: Delivery of ServicesItem 26: Delivery of ServicesEducation ServicesItem 27: Delivery of ServicesSchool Curriculum and Standards AuthorityItem 29: Delivery of ServicesCountry High Schools Hostels AuthorityItem 30: Delivery of ServicesAboriginal AffairsItem 31: Delivery of ServicesTreasuryItem 33: Delivery of ServicesItem 34: Electricity Retail Corporation (Synergy)Item 37: Public TransportItem 39: 91Ƶn Land AuthorityItem 40: Closing the GapItem 42: Decommissioning ofthe Office of Shared Services Item 47: Provision for Voluntary SeparationsItem 52: Sustainable Fundingand Contracting with the Not-for-Profit SectorEconomic Regulation AuthorityItem 54: Delivery of ServicesItem 56: Delivery of Services FisheriesItem 59: Delivery of ServicesPlanningItem 60: Delivery of ServicesCulture and ArtsItem 62: Delivery of ServicesItem 63: Art Gallery of Item 64: Library Board ofItem 65: Perth Theatre TrustItem 66: 91ƵnMuseum91Ƶ PoliceItem 67: Delivery of ServicesSmall Business Development CorporationItem 68: Delivery of ServicesTraining and Workforce DevelopmentItem 69: Delivery of ServicesWaterItem 70: Delivery of ServicesMental Health CommissionItem 72: Delivery of ServicesDisability Services CommissionItem 73: Delivery of ServicesChild Protection and Family SupportItem 74: Delivery of ServicesItem 75: Delivery of ServicesCommissioner for Equal OpportunityItem 77: Delivery of Services!Office of the Director of Public ProsecutionsItem 79: Delivery of ServicesOffice of the Information CommissionerItem 81: Delivery of ServicesCommerceItem 83: Delivery of ServicesRegistrar, 91Ƶn Industrial Relations Item 85: Delivery of ServicesMines and PetroleumItem 86: Delivery of ServicesItem 88: Delivery of ServicesItem 89: Delivery of Services91Ƶn Sports Centre TrustItem 92: Delivery of ServicesRacing, Gaming and LiquorItem 93: Delivery of ServicesAgriculture and FoodItem 95: Delivery of ServicesItem 98: Delivery of ServicesLocal Government and CommunitiesItem 100: Delivery of ServicesParks and WildlifeItem 103: Delivery of ServicesEnvironment RegulationItem 104: Delivery of ServicesBotanic Gardens and Parks Item 105: Delivery of ServicesOffice of the EnvironmentalProtection AuthorityItem 106: Delivery of ServicesSwan River TrustItem 107: Delivery of ServicesZoological Parks AuthorityItem 108: Delivery of ServicesItem 111: Delivery of ServicesItem 112: Administered Grants,State Emergency Management Committee SecretariatItem 113: Delivery of ServicesCorrective ServicesItem 114: Delivery of ServicesTotal RecurrentCapital AppropriationsItem 118: Capital AppropriationNew Item: Capital Appropriation91Ƶn LandItem 122: Capital AppropriationItem 130: Decommissioning ofItem 147: Capital AppropriationItem 148: Capital AppropriationItem 155: Capital AppropriationChild Protection and FamilyItem 157:Capital AppropriationCommissioner for Equal Item 160: Capital AppropriationItem 161:Capital AppropriationItem 162: Capital AppropriationItem 163: Capital AppropriationItem 166: Capital AppropriationItem 168: Capital AppropriationItem 173: Capital Appropriation Total CapitalTOTAL/(a) Authorised under section25 of the FMA.e#!(b) Amount less than $50,000.e#2013-14 ENHANCED VOLUNTARY SEPARATION SCHEME Transfer from AppropriationItemAgencyChemistry Centre+Goldfields-Esperance Development Commission!South West Development Commission<&)School Curriculum and Standards AuthorityCountry High Schools AuthorityCulture and the Arts Art Gallery of 91Ƶ"Library Board of 91ƵPerth Theatre Trust91Ƶ Museum#Training and Workforce Development #Child Protection and Family Support"Commissioner for Equal Opportunity&91Ƶn Sports Centre Trust Local Government and CommunitiesEnvironmental Regulation"Botanic Garden and Parks AuthorityMid year review(4)-(3) WA Police- (b)%Attorney Generals Dept$State Emergency Management Committee0(previously part of Fire and Emergency Services)>Environment Regulation (previously part of Parks and Wildlife)Agriculture & FoodPolytechnic WestCentral Institute of TechnologyMines & PetroleumPremier & CabinetLand Information Authority"Challenger Institute of TechnologyCulture & The ArtsCommissioner of Main Roads Training & Workforce Development.Department of Local Government and CommunitiesLegal Aid Commission of WA West Coast Institute of Training-Office of the Director of Public ProsecutionsPilbara Institute"South West Institute of TechnologyLegislative AssemblyDurack Institute of TechnologyState DevelopmentKimberley Training InstituteCorruption & Crime CommissionPublic Sector Commission&Great Southern Institute of TechnologyWA Sports Centre Trust=Department of Lands (previously part of Regional Development)'School Curriculum & Standards AuthoritySport & RecreationLegislative CouncilOffice of the Auditor GeneralWorkCover WA AuthorityCY OConnor InstituteChemistry Centre WA0Office of the Environmental Protection Authority!Botanic Gardens & Parks AuthorityWA Tourism CommissionRacing, Gaming & Liquor:All other agencies (with salaries costs below $10 million) Provisions3Royalties for Regions - Regional Workers IncentivesVET entitlement model 5Office of Shared Services - decommissioning provision(Enhanced Voluntary Separations Scheme(a)%%Recruitment freezeClosing the GapTotal salariesa(a) Direct salaries costs only. Does not include provisions for superannuation contributions.)(b) Amount is less than $0.5 million.'Note 31 Financial Instruments Continued:Note 31 Financial Instruments General Government ContinuedNOTE31:FINANCIAL INSTRUMENTS0Note 31 Financial Instruments General Government6Note 31 Financial Instrument Interest Rate Sensitivity;Note 32 Other Disaggregated Information Operating Statement5Note 32 Other Disaggregated Information Balance SheetFNote 32 Other Disaggregated Information Statement of Changes in Equity:Note 32 Other Disaggregated Information Cashflow StatementNote 34 Composition of Sectors"PERTH CHILDREN'S HOSPITAL ACCOUNT  (a) The balance of the Consolidated Account at 30June2014 includes cash and non cash balances. Non cash appropriations of $7,956million at 30June2014 (30June2013:$7,207million) represent the balance of the non-cash cost of agency services. Theseappropriations are credited to agency Holding Accounts that are included in the Treasurer s Special Purpose Accounts balance. Incash terms, the Consolidated Account recorded a deficit of $2,263million at 30June2014 (30June2013 surplus:$198million).m$- 1Y81O.4gFQ0 x F% L+z{y/sxvl' $ e i|T|7+~f!:nH g@ y ?4yNx  "#&).I{;c>F6)IXKMNDPF zR *T VCZ%b~fughjmp~t [v{F ~I_0p-m߇8]ȗpUz ~s:_~5>venï۱ ݳ  ܶCL޽R[FONWB-( ccB g2ɀ +W{  dMbP?_*+%&ffffff?'ffffff?(?)?"B333333?333333?ds&<3U} '+    ; ,                      x ** ! " # $ % & ' ( ) *  H `@@`@@*@d@w@@@p@?@p@ !B!@@@@@@@@@@ !  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oUo oUo joUo oUo Dpl"D..D.DD"."D.DDDD00DDD".      x@      x@     ;       x@         k~ PH~ P8 PHP k~ op@n o ono m~ MF~ M8 MFM QoUo oUo i oUo oUo joUo oUo k~ P@]H~ PO@ PHP k Pn P PnP m~ M@]F~ MO@ MFM QoUo oUo V oUo oUo QoUo oUo R~ PBH~ P` PHP R~ o@w@n~ oZ@ ono N~ M*F~ M0 MFM pjjj    cJDJa~ `x@`~ `t@I <\ <^UUU s UUUtUUU u~ Pz@P~ P@ PPP u PPP PPP v~ LL~ L LLL v&~ LL~ L LLL w~ L @L~ L@ LLL w~ LKL~ LR@ LLL v~ LL~ L LLL u~ PGP~ PT@ PPPDlDDD"."DDD"."DDD00D.DDDDD              x@               x@    x~ M@M~ M@ MMMtLLL LLL s LLL LLLtLLL LLL u~ P@P~ P\@ PPP u LLL LLL v~ LL~ L LLL v&~ L@L~ L@ LLL v~ LL~ L LLL u~ P`P~ P PPP x~ Md@M~ M|@ MMMvLLL LLL s LLL LLLtLLL LLL u~ Pz@P~ P@ PPP u LLL LLL v~ LL~ L LLL v&~ LL~ L LLL w~ L(@L~ L,@ LLL w~ LML~ LQ@ LLL v~ LL~ L LLL u~ PGP~ PT@ PPP x~ M@M~ M@ MMMvLLLvLLLa~ `x@`~ `t@I <\ < s LLLtLLL u~ PC@P~ P|@ PPP u LLL LLL v~ LL~ L LLLD& lD"."D.DDDDD"."D.DDDDDDD00D.x@ v&~ LML~ LQ@ LLL v~ LL~ L LLL u~ PMP~ PQ@ PPP x~ M5M~ M@ MMMvLLL LLL s LLL LLLtLLL LLL u~ Pz@P~ P@ 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Fyz$F&@&@&@&@@ FVF Gy{$G&@@&@&@&@ GVG Hy$H$@"@ @ @&@ HVH Iy|*I$@"@&@&@$@ Jy}$J"@@$@$@$@ JVJ Ky~$K"@"@"@"@$@ KVK Ly*L]@Z@[@%@]@@M NN Oy*Ok@k Py$P;@ PP QQ@ QVQ QQ R*R@Z@R@RR S*S44@S T$T3@ TT U V*V@@h@@@PvWXY ZZ [[\]^_DX l<TTP<NNN<NN<$<VhNNV<"$`abcdefghijklmnopqrstuvwxyz{|}~`abcdefghijklmnopqrstuvwxyz{|}~D@lDlDldPH 0(  >@d"@@ggD Oh+'0` X`( @ LX(2013-14 Annual Report on State Finances Annual Report on State FinancesDepartment of Treasury WA Annual Report on State FinancesDepartment of Treasury WAMicrosoft Excel@$X'@m!՜.+,0 PX  $Department Of Treasury and Finance  Chp 1 Fig 1 Chp 1 Tab 1 Chp 1 Tab 2 Chp 1 Tab 3 Chp 1 Tab 4 Chp 1 Fig 2 Chp 1 Fig 3 Chp 1 Fig 4 Chp 1 Fig 5 Chp 1 Fig 6 Chp 1 Fig 7 Chp 1 Fig 8 Chp 1 Tab 5 Chp 1 Tab 6 Chp 1 Fig 9 Chp 1 Tab 7 Chp 1 Fig 10 Chp 1 Fig 11 Chp 1 Tab 8 Chp 1 Tab 9 Chp 1 Fig 12 Chp 1 Fig 13 Chp 2 Tab 1 Chp 2 Fig 1 Chp 2 Fig 2 Chp 2 Fig 3 Chp 2 Fig 4 Chp 2 Fig 5 Chp 2 Fig 6App 1 Tab 1.1App 1 Tab 1.2App 1 Tab 1.3App 1 Tab 1.4App 1 Tab 1.5App 1 Tab 1.6App 1 Tab 1.7App 1 Tab 1.8App 1 Tab 1.9App 1 Tab 1.10App 1 Tab 1.11App 1 Tab 1.12App 1 Tab 1.13App 1 Tab 1.14App 1 Tab 1.15App 1 Tab 1.16App 1 Tab 1.17App 1 Tab 1.18App 1 Tab 1.19App 1 Tab 1.20 App 1 Note 4 App 1 Note 5 App 1 Note 7 App 1 Note 8 App 1 Note 9App 1 Note 10App 1 Note 11App 1 Note 12App 1 Note 13App 1 Note 14App 1 Note 15App 1 Note 16App 1 Note 17App 1 Note 18 App 1 Note 19 Assets Meas at FVApp 1 Note 19 FV MeasurementsApp 1 Note 20App 1 Note 21App 1 Note 22App 1 Note 23App 1 Note 24App 1 Note 25App 1 Note 26App 1 Note 29App 1 Note 30App 1 Note 31 GGApp 1 Note 31 GG ContApp 1 Note 31 ContApp 1 Note 31 Int RateApp 1 Note 32 Operating StmtApp 1 Note 32 BSApp 1 Note 32 EquityApp 1 Note 32 CFApp 1 Note 34App 2 Table 1App 2 Table 2App 3 Table 1App 3 Table 2App 4 Table 1App 4 Table 2App 4 Table 3App 4 Table 4App 4 Table 5App 4 Table 6App 5 Table 1App 5 Table 2App 5 Table 3App 5 Table 4App 5 Table 5App 5 Table 6App 5 Table 7App 5 Table 8App 5 Table 9App 6 Table 1App 6 Table 2App 6 Table 3App 6 Table 4App 6 Table 5App 6 Table 6App 6 Table 7App 7 Table 1App 7 Table 2App 7 Table 3App 7 Table 4App 7 Table 5App 7 Table 6App 8 Table 1'App 1 Note 10'!Print_Area'App 1 Note 11'!Print_Area'App 1 Note 12'!Print_Area'App 1 Note 14'!Print_Area'App 1 Note 15'!Print_Area'App 1 Note 17'!Print_Area'App 1 Note 18'!Print_Area'App 1 Note 20'!Print_Area'App 1 Note 21'!Print_Area'App 1 Note 24'!Print_Area'App 1 Note 25'!Print_Area'App 1 Note 29'!Print_Area'App 1 Note 4'!Print_Area'App 1 Note 5'!Print_Area'App 1 Note 7'!Print_Area'App 1 Note 9'!Print_Area'App 1 Tab 1.1'!Print_Area'App 1 Tab 1.10'!Print_Area'App 1 Tab 1.12'!Print_Area'App 1 Tab 1.13'!Print_Area'App 1 Tab 1.14'!Print_Area'App 1 Tab 1.16'!Print_Area'App 1 Tab 1.17'!Print_Area'App 1 Tab 1.18'!Print_Area'App 1 Tab 1.2'!Print_Area'App 1 Tab 1.20'!Print_Area'App 1 Tab 1.4'!Print_Area'App 1 Tab 1.5'!Print_Area'App 1 Tab 1.6'!Print_Area'App 1 Tab 1.8'!Print_Area'App 1 Tab 1.9'!Print_Area'App 2 Table 1'!Print_Area'App 2 Table 2'!Print_Area'App 3 Table 1'!Print_Area'App 3 Table 2'!Print_Area'App 1 Note 18'!Print_Titles'App 1 Note 21'!Print_Titles'App 1 Note 29'!Print_Titles'App 1 Tab 1.1'!Print_Titles  Worksheetst Named Ranges'  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~                           ! 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