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L=w ?q zϣg+9Y[p;8Gkih%Q8q|RZ8t0WqX$`oII|QwrxlN^>l=kޏEe^Y>3bc }gbg]~F޹\tbC43FׁoOm@T׍uzvߵ躃?A=/Y0GϞY5림o%:q*8٧{dԷ7(׽c'#K!N)T/ym?z/zqXM^XE~ kLl*\x1MM^zNht.6վ{]+_3$ UYM`)ZmfN]Ǫ }O?7=sWFf.퍦Oj8}:Sb-ycy<t[ջ {H.֏}祟U@H?D0>s(e QV!6f: dteBChanges in accounting policy/correction of prior period errors6Change in net worth of the public corporations sectors All other#Total all other movements in equityTOTAL CHANGE IN NET WORTHKEY 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/-BORROWINGFigure 1YearTable 1&SUMMARY OF GENERAL GOVERNMENT FINANCES91Ƶ Actual(b)Net operating balance Net worthIncrease in cash balancesMemorandum items Net lendingNet debtCash surplus/-deficit Figure 2Figure 3% GST RevenuePublic CorporationsOtherFigure 4'(a) Numbers may not add due to roundingChild ProtectionHealthDisability Services Commission EducationTraining All OtherTable 2'SUMMARY OF TOTAL PUBLIC SECTOR FINANCES Western PowerWater CorporationHousing AuthorityPublic Transport Authority Table 1.2 GENERAL GOVERNMENT BALANCE SHEETFor the period ending30 JuneNote20142013ASSETSFinancial assetsCash and deposits Advances paid!Investments, loans and placements ReceivablesInvestment propertyShares 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 assetsLandProperty, plant and equipmentBiological assets InventoriesLand inventoriesOther inventories Intangibles Non-current assets held for saleTotal non-financial assets TOTAL ASSETS LIABILITIES Deposits heldAdvances received BorrowingsUnfunded superannuationOther employee benefitsPayablesOther liabilitiesTOTAL LIABILITIES NET ASSETS Of which:Contributed equityAccumulated surplusOther reserves NET WORTHMEMORANDUM ITEMSNet financial worthNet financial liabilitiesGross debt liabilitiesless: liquid financial assets0less: convergence differences impacting net debt Table 1.31GENERAL GOVERNMENT STATEMENT OF CHANGES IN EQUITY'For the nine months ended 31 March 2014Accumulated surplus/deficitReserves Total EquityNet Operating Balance Table 1.4&GENERAL GOVERNMENT CASH FLOW STATEMENT Actual(b)$CASH FLOWS FROM OPERATING ACTIVITIES Cash receivedTaxes receivedGrants and subsidies received)Receipts from sales of goods and servicesInterest receiptsDividends and tax equivalentsTotal cash received Cash paid3Wages, salaries and supplements, and superannuationPayments for goods and services Interest paidGrants and subsidies paidTotal cash paid(NET CASH FLOWS FROM OPERATING ACTIVITIES$CASH FLOWS FROM INVESTING ACTIVITIES3Cash flows from investments in non-financial assets9Total cash flows from investments in non-financial assets/Cash flows from investments in financial assetsFor policy purposesFor liquidity purposes5Total cash flows from investments in financial assets(NET CASH FLOWS FROM INVESTING ACTIVITIES$CASH FLOWS FROM FINANCING ACTIVITIESDeposits receivedOther financing receiptsBorrowings repaid Deposits paidOther financing payments(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 assets Table 1.5'TOTAL PUBLIC SECTOR OPERATING STATEMENTREVENUETotal Other property expensesGains on net assets Table 1.6!TOTAL PUBLIC SECTOR BALANCE SHEET&Equity - investments in other entities Table 1.72TOTAL PUBLIC SECTOR STATEMENT OF CHANGES IN EQUITY Table 1.8'TOTAL PUBLIC SECTOR CASH FLOW STATEMENT NoteOther receiptsOther paymentsNote 4(AASB 1049 TO GFS CONVERGENCE DIFFERENCESEstimated ActualActualGeneral governmentAASB1049 net operating balancePlus GFS revenue adjustmentsLess GFS expense adjustments8Total GFS adjustments to AASB 1049 net operating balanceGFS net operating balanceTotal public sectorCapitalised interestTotal GFS expense adjustmentsNet Lending/-BorrowingAASB1049 net lending/-borrowing@Plus Net operating balance convergence differences (noted above)GFS net lending/-borrowingCash Surplus/-DeficitAASB1049 cash surplus/-deficitGFS cash surplus/-deficitNote 4 - Net Worth Net Worth AASB1049 net worthPlus2Dampier to Bunbury Natural Gas Pipeline loan assetGeneral government sector'Impact on public corporations net worthTotal GFS net worth adjustments GFS net worthNotes 5, 6 and 7)NOTE 5. INVESTMENTS, LOANS AND PLACEMENTSGeneral Government Investments Term depositsGovernment securitiesLoans and advancesLoansTotal Public SectorNOTE 6. RECEIVABLES'Provision for impairment of receivablesNOTE 7. BORROWINGSBank overdraftsFinance leases Table 2.1GENERAL GOVERNMENTOperating RevenueEstimated Actual(a) Actual(b)TAXATION Payroll taxProperty taxesLand tax Transfer DutyLandholder DutyTotal duty on transfersOther stamp duties#Metropolitan Region Improvement TaxEmergency 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 taxes9Other taxes on use of goods and performance of activitiesTotal 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 Grants HealthcareSchoolsNational Health ReformHousing TransportOther "Total Current Grants and SubsidiesCAPITAL GRANTS Nation Building and Jobs Plan"National Partnerships/Other GrantsTotal Capital GrantsOperating Revenue - ContinuedINTEREST INCOME REVENUE FROM PUBLIC CORPORATIONS DividendsTax Equivalent Regime&Total Revenue from Public CorporationsROYALTY INCOMEOTHER Lease RentalsFinesRevenue not elsewhere counted Total Other GRAND TOTALTOTAL PUBLIC SECTOR,Taxes on employers payroll and labour force Table 3.1THE PUBLIC LEDGER$Treasurer's Special Purpose Accounts*Treasurer s Advance Account  Net Advances Table 3.2!CONSOLIDATED ACCOUNT TRANSACTIONS<Operating 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 TOTAL REVENUE 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 JulyAppropriations payable Table 3.3Agency Holding Accounts+Fiona Stanley Hospital Construction AccountRoyalties for Regions Fund91Ƶn Future Fund!Perth Children's Hospital AccountThe New Perth Stadium AccountOther Special Purpose Accounts Table 3.4AUTHORISED LIMIT/Total Drawn Against Treasurer s Advance Account Comprising:Excesses and New Items - recurrent - capital-NET RECOVERABLE ADVANCESBuilding Farm Business Grants!Electoral Boundaries DistributionMining Rehabilitation FundSport and Recreation Suitors FundSundry Debtors&TOTAL RECOVERABLE TREASURER S ADVANCES Table 2.22014-15Three Months to 30 SeptBudget Estimate (a)(For the three months ended 30 September As at 30 September 201430 Sept2015(a)2014(b),For the three months ended 30 September 2014,For the three months ended 30 September 2013'For the three months ended 30 SeptemberThree Months to 30 Sept-For the three months ended 30 September 2014 +PUBLIC LEDGER BALANCES AT 30 SEPTEMBER 20144TREASURER'S SPECIAL PURPOSE ACCOUNTS AT 30 SEPTEMBER#TREASURER'S ADVANCE AT 30 SEPTEMBER2014(b)Asset Revaluation SurplusCAccumulated net gain on equity investments in other sector entitiesAccumulated Surplus/deficit Total EquityBalance at 1 July 2013AChanges in accounting policy or correction of prior period errorsRestated balance at 1 July 2013Operating resultOther movements in equityTotal change in net worthBalance at 30 September 2013Balance at 1 July 2014Balance at 30 September 2014@Plus Net operating balance convergence differences (noted above)Budget EstimateChange in Net WorthAASB 1049 change in net worthPlus change in:)Total GFS change in net worth adjustmentsGFS change in net worth?Less Acquisitions under finance leases and similar arrangementsBudget Estimate(a) Actual(b),Taxes on employers' payroll and labour forcePerth Parking Levy(c)Mining Rehabilitation Levy(d).Landfill Levy(c) .National Schools)National Skills and Workforce DevelopmentNational Disability ServicesNational Affordable HousingSALES OF GOODS AND SERVICES(c) / Revenue not elsewhere counted(d)7National Agreement for Skills and Workforce Development"National Partnerships\Other Grants"SALES OF GOODS AND SERVICES(c) (d)/-(a)-1,458!Three months to 30 September 2014Sales of Goods and ServicesOther Commonwealth Grants!SEPTEMBER QUARTER SALARIES GROWTH% Budget Estimate(a) Actual(b)Other Agencies$Metropolitan Redevelopment AuthorityLandCorp Main Roads Revenue from public corporations7Other economic flows - included in the operating result*Net actuarial gains/-loss - superannuation7Items that will not be reclassified to operating result"Assets classified as held for saleTransport, Rail and Roads Law and OrderElectricity SubsidiesWater Subsidies*Note: Columns may not add due to rounding.TRANSFER 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 Transfers4Financial Assets held for trading/available for saleAccounts ReceivableConsolidated Account (a)TOTAL PUBLIC LEDGERClosing balance at 30 SeptemberCash balance at 30 September4Net recoverable advances at 30 September (see below)%Over drawn Special Purpose Account(a)"Building Management & Works Table 4.1,FIONA STANLEY HOSPITAL CONSTRUCTION ACCOUNT At 30 September Balance at 1 JulyReceiptsPaymentsCLOSING BALANCE)Note: Columns may not add due to rounding Table 4.2 NEW CHILDREN'S HOSPITAL ACCOUNT Table 4.3 PERTH 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