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Non-Departmental Statements and Schedules for the Year Ended 30 June 2009
The accompanying notes form part of these financial statements.
For a full understanding of the Crown’s financial position and the results of its operations for the period, reference should be made to the consolidated Financial Statements of the Government for the year ended 30 June 2009.
The following non-departmental statements and schedules record the income, expenses, assets and liabilities the Ministry manages on behalf of the Crown. The Ministry for the Environment administered approximately $112 million of non-departmental payments, $810 million of non‑departmental revenue and receipts, $220 million of assets, and $22 million of liabilities on behalf of the Crown for the year ended 30 June 2009.
Statement of Non-Departmental Expenditure and Capital Expenditure Against Appropriations for the Year Ended 30 June 2009
Actual |
|
Actual |
Appropriation* |
|---|---|---|---|
| Vote Environment | |||
| Appropriations for non-departmental output expenses | |||
2,657 |
Contaminated sites Remediation Fund |
5,444 |
5,474 |
2,893 |
Sustainable Management Fund |
3,314 |
3,381 |
9,012 |
Hazardous Substances and New Organisms Assessment and Management |
10,012 |
10,012 |
400 |
Promotion of Sustainable Land Management |
400 |
400 |
14,962 |
Subtotal | 19,170 |
19,267 |
| Appropriations for non-departmental other expenses | |||
500 |
Recycling in Public Places |
509 |
525 |
208 |
United Nations Environment Programme |
350 |
393 |
923 |
Legal and Environment Centre Grants |
1,377 |
1,378 |
59 |
International Subscriptions |
110 |
117 |
873 |
Warm Homes Grants and Assistance |
1,096 |
1,100 |
0 |
Waikato River Initiatives Fund |
10,000 |
10,000 |
0 |
Rotorua Lakes Restoration Programme |
7,300 |
8,975 |
0 |
Funding for Waikato River Co-Management |
6,500 |
26,000 |
0 |
Scoping Study for Clean-up Fund |
0 |
200 |
0 |
Clean-up of former Patea Freezing Works |
1,500 |
1,500 |
2,563 |
Subtotal | 28,742 |
50,188 |
17,525 |
Total for Vote Environment | 47,912 |
69,455 |
| Vote Climate Change | |||
| Appropriations for non-departmental output expenses | |||
20,582 |
Energy Efficiency and Conservation Authority |
0 |
0 |
20,582 |
Subtotal | 0 |
0 |
| Appropriations for non-departmental other expenses | |||
10,100 |
Energy efficiency and renewable energy grants and assistance |
0 |
0 |
93 |
Framework Convention on Climate Change |
227 |
227 |
226,088 |
Movement in price of Kyoto units held |
40,943 |
0 |
300 |
Contribution to Climate Change Development Fund |
295 |
300 |
0 |
Allocation of New Zealand Units |
16,277 |
22,844 |
0 |
Issue of NZ AAU’s to PFSI participants |
144 |
586 |
236,581 |
Subtotal | 57,886 |
23,957 |
| Non-departmental capital expenditure | |||
2,000 |
Crown Energy Efficiency |
0 |
0 |
0 |
Purchase of PRE Units |
140 |
3,500 |
2,000 |
Subtotal | 140 |
3,500 |
259,163 |
Total for Vote Climate Change | 58,026 |
27,457 |
* This includes adjustments made in the Supplementary Estimates and transfers under the Public Finance Act 1989.
The movement in the Kyoto Protocol liability reflects a re-measurement in the provision for the Crown’s liability under the Kyoto Protocol. The re-measurement in the provision takes account of the revision in the price for Kyoto-compliant emission units, the re-estimation of the net emission position, and movements in the EURO/NZ exchange rate.
In accordance with Section 4(2)(a) of Part One of the Public Finance Amendment Act 2004, changes in assets and liabilities due to re-measurement do not require appropriations.
Statement of Non-Departmental Expenditure and Capital Expenditure Against Appropriations for the Year Ended 30 June 2009 (continued)
Details of multi-year appropriations
The Ministry has a multi-year appropriation for Non-Departmental output expenses for the provision of grants to assist regional councils and unitary authorities in aquaculture planning. This appropriation began on 1 July 2006 and expires on 30 June 2011.
Actual 2009 $000 |
Actual 2008 $000 |
Actual 2007 $000 |
|
|---|---|---|---|
| Vote Environment |
|
|
|
| Appropriation: Contestable Aquaculture Planning Fund |
|
|
|
Original appropriations |
2,000 |
2,000 |
2,000 |
Cumulative adjustments |
0 |
0 |
0 |
Total appropriations |
2,000 |
2,000 |
2,000 |
Opening cumulative actual |
388 |
0 |
0 |
Current year supplementary estimates |
500 |
500 |
0 |
Current year spend |
498 |
388 |
0 |
Closing cumulative actual |
886 |
388 |
0 |
Unspent |
1,114 |
1,612 |
2,000 |
Details of indemnity payments
The Ministry has a liability on behalf of the Crown for the indemnity payments in relation to the Projects to Reduce Emissions and this is authorised under section 65ZG of the Public Finance Act 1989.
Actual 30/06/2008 $000 |
Actual 30/06/2009 $000 |
Appropriation 30/06/2009 $000 |
|
|---|---|---|---|
| Vote Climate Change | |||
| Appropriations for non-departmental output expenses | |||
210 |
Indemnity payments |
294 |
N/A |
210 |
Total for indemnity payments | 294 |
N/A |
Statement of Non-Departmental Unappropriated Expenditure and Capital Expenditure for the Year Ended 30 June 2009
There was a breach of appropriation in ‘Framework Convention on Climate Change’ $25,000 in December 2008 due to fluctuation in exchange rates as the amounts are paid in US dollars. This was addressed in the Supplementary Estimates (2008: Nil).
All other expenses in relation to the activities of, or appropriations administered by, the Ministry during 2008/09 were within appropriation (2008: nil).
The difference in Vote Climate Change represents a remeasurement of the Kyoto Protocol Liability.
Schedule of Non-Departmental Income for the Year Ended 30 June 2009
Actual 30/06/2008 $000 |
Actual 30/06/2009 $000 |
Main estimates 30/06/2009 $000 |
Supplementary forecast 30/06/2009 $000 |
|
|---|---|---|---|---|
| Vote Environment | ||||
| Income | ||||
676 |
Coastal royalties |
578 |
400 |
400 |
676 |
Total non-departmental income: Vote Environment |
578 |
400 |
400 |
| Vote Climate Change | ||||
| Income | ||||
0 |
Emissions trading |
0 |
308,320 |
0 |
368,103 |
Change in estimate of Kyoto units held |
809,798 |
0 |
809,798 |
368,103 |
Total non-departmental income: Vote Climate Change |
809,798 |
308,320 |
809,798 |
Explanations of significant variances against budget are detailed in note 7.
Schedule of Non-Departmental Capital Receipts for the Year Ended 30 June 2009
Actual |
|
Actual |
Main |
Supplementary forecast |
|---|---|---|---|---|
|
Capital receipts |
|
|
|
642 |
Catchment Works Loans – principal |
0 |
0 |
0 |
1,377 |
Crown Energy Efficiency Loans |
0 |
0 |
0 |
2,019 |
Total non-departmental capital receipts |
0 |
0 |
0 |
Explanations of significant variances against budget are detailed in note 7.
Schedule of Non-Departmental Expenses for the Year Ended 30 June 2009
Actual 30/06/2008 $000 |
Actual 30/06/2009 $000 |
Main estimates 30/06/2009 $000 |
Supplementary forecast 30/06/2009 $000 |
|
|---|---|---|---|---|
| Vote Environment | ||||
14,962 |
Non-departmental output expenses |
19,170 |
25,534 |
19,267 |
0 |
Impairment loss on land |
1,029 |
0 |
0 |
2,563 |
Non-departmental other expenses |
28,742 |
12,456 |
50,188 |
388 |
Non-departmental multi-year output expenses |
498 |
500 |
500 |
2,131 |
GST input tax credit expense |
3,759 |
4,905 |
2,713 |
20,044 |
Total non-departmental expenses: Vote Environment |
53,198 |
43,395 |
72,668 |
| Vote Climate Change | ||||
20,582 |
Non-departmental output expenses |
0 |
0 |
0 |
236,581 |
Non-departmental other expenses |
57,886 |
749,387 |
23,957 |
210 |
Indemnity liability payments |
294 |
N/A |
N/A |
3,573 |
GST input tax credit expense |
225 |
0 |
0 |
2,000 |
Non-departmental capital expenditure |
140 |
3,500 |
3,500 |
262,946 |
Total non-departmental expenses: Vote Climate Change |
58,545 |
752,887 |
27,457 |
Explanations of significant variances against budget are detailed in note 7.
Schedule of Non-Departmental Assets as at 30 June 2009
The schedule of assets summarises the assets that the Ministry administers on behalf of
the Crown.
Actual 30/06/2008 $000 |
Notes |
Actual 30/06/2009 $000 |
Main estimates 30/06/2009 $000 |
Supplementary forecast 30/06/2009 $000 |
|
|---|---|---|---|---|---|
| Assets | |||||
| Current assets | |||||
20,572 |
Cash and cash equivalents |
6,265 |
15,952 |
17,309 |
|
1,392 |
Debtors and other receivables |
2 |
1,378 |
0 |
0 |
21,964 |
Total current assets |
7,643 |
15,952 |
17,309 |
|
| Non-current assets | |||||
2,507 |
Debtors and other receivables |
2 |
0 |
0 |
0 |
6,813 |
Crown land holdings |
3 |
5,784 |
6,813 |
6,813 |
0 |
Kyoto Protocol units |
5 |
206,683 |
0 |
224,116 |
0 |
Pre units |
140 |
3,500 |
3,500 |
|
9,320 |
Total non-current assets |
212,607 |
10,313 |
234,429 |
|
31,284 |
Total non-departmental assets | 220,250 |
26,265 |
251,738 |
In addition, the Ministry monitors the Environmental Risk Management Authority which is a Crown entity. The investment in this entity is recorded within the Financial Statements of the Government on a line-by-line basis. No disclosure is made in this schedule.
The Crown Retail Deposit Guarantee Scheme for deposits held with banks that have opted into the scheme provides a guarantee of $1 million per depositor per guaranteed institution. Deposits beyond this level are not covered by this scheme.
Schedule of Non-Departmental Liabilities as at 30 June 2009
The schedule of liabilities summarises the liabilities the Ministry administers on behalf of the Crown.
Actual 30/06/2008 $000 |
Notes |
Actual 30/06/2009 $000 |
Main estimates 30/06/2009 $000 |
Supplementary forecast 30/06/2009 $000 |
|
|---|---|---|---|---|---|
| Liabilities | |||||
11,252 |
Creditors and other payables |
4 |
5,159 |
8,200 |
8,200 |
210 |
Provision for indemnity payment |
504 |
N/A |
N/A |
|
562,173 |
Kyoto Protocol units |
5 |
0 |
481,560 |
0 |
0 |
Allocation of NZ Units to Forestry and AAU’s to PFSI participants |
16,421 |
440,665 |
22,844 |
|
573,635 |
Total non-departmental liabilities | 22,084 |
930,425 |
31,044 |
Schedule of Non-Departmental Commitments as at 30 June 2009
The schedule sets out the level of commitments made against out-year appropriations and funding baseline for non-departmental expenditure. The Ministry has entered into non‑cancellable deeds of funding that it administers on behalf of the Crown.
30/06/2009 $000 |
30/06/2008 $000 |
|
|---|---|---|
| Non-cancellable deeds (GST exclusive) |
||
Not later than one year |
15,154 |
4,877 |
Later than one year but not later than five years |
50,600 |
2,721 |
Later than five years |
7,000 |
0 |
| Total non-cancellable deeds | 72,754 |
7,598 |
Schedule of Non-Departmental Contingencies as at 30 June 2009
Contingent liabilities
Guarantees and indemnities
The Ministry has a liability on behalf of the Crown for the indemnity payments as authorised under section 65ZG of the Public Finance Act 1989 for the Projects to Reduce Emissions (second) Agreement. However, the contingency for the indemnity payment is not able to be quantified as at 30 June 2009 (2008: nil).
Other contingent liability
The Ministry has a liability on behalf of the Crown relating to the 92.3 million forestry credits. The Ministry of Agriculture and Forestry estimate that 92.3 million forestry credits will be generated. To the extent that these forests are harvested (in subsequent commitment periods), an associated liability is generated that will need to be repaid. As the forestry credits have been incorporated when calculating the current position for the first commitment period, the associated obligation in respect of future commitment periods has been reported as a separate contingent liability. Using the price as at 30 June 2009, this contingent liability can be measured at $1,995 million (2008: nil).
Other unquantifiable contingent liabilities
Environment liabilities
Under common law and various statutes, the Crown may have responsibility to remedy adverse effects on the environment arising from Crown activities.
Departments managing significant Crown properties have implemented systems to identify, monitor and assess potential contaminated sites.
In accordance with IAS 37: Provisions, Contingent Liabilities, any contaminated sites for which costs can be reliably measured have been included in the Schedule of Non-Departmental Liabilities.
Contingent assets
The Ministry on behalf of the Crown has no contingent asset (2008: $2.5 million receivable in respect of the Mapua contaminated site clean-up project.)
