Special accounts table

Overview of the Special accounts table

A special account is an appropriation mechanism that sets aside an amount within the CRF for specific expenditure purposes. Special accounts can be used to appropriate for expenditure that is resourced with contributions from other parties such as other governments, contributions from industry or members of the community. Special accounts can also be credited with amounts from annual appropriations and special appropriations.

The Special accounts table lists special accounts by portfolios and managing agency. For each special account the table shows the estimated opening balance for the Budget year, estimated cash inflows and outflows (receipts and payments) during the year, and estimated closing balance at the end of the Budget year. Estimated resources for the previous year are printed in italics. Where responsibility for managing a special account is moved between agencies during the year, the part‑year impact for each agency is shown.

The column headed Receipts (non‑appropriated) shows estimated amounts to be credited to a special account, which are received from other government agencies, individuals, or non‑government bodies. The column headed Receipts (appropriated) shows amounts estimated to be credited to a special account, which are received by the agency in an annual Appropriation Act or another Act containing a special appropriation.

Amounts for an agency in the Special accounts table column headed Receipts (non‑appropriated) can be matched with the Agency resourcing table's column headed Special accounts. Amounts in the Special accounts table column headed Receipts (appropriated) are included in the Agency resourcing table in the column(s) headed Appropriation Bill No. 1, Appropriation Bill No. 2 and/or Special appropriations. Further detail on matching amounts between these two tables is in Figure 4 of the section entitled Guide to Budget Paper No. 4.