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Introduction/overview

The following non-departmental statements and schedules record the revenue and receipts, expenses, assets and liabilities that the Ministry manages on behalf of the Crown.

The Ministry administered:

  • $1.081 billion of non-departmental revenue and receipts
  • $2.660 billion of non-departmental payments
  • $0.107 billion of non-departmental assets
  • $0.518 billion of non-departmental liabilities

on behalf of the Crown for the year ended 30 June 2009.

Further details of the management of these Crown assets and liabilities are provided later in this report.

Schedule of Non-departmental Revenue and Receipts for the year ended 30 June 2009

This schedule summarises non-departmental revenues and receipts that the Ministry collects on behalf of the Crown.

 

Actual 2007/08
$000 
  Notes  Actual 2008/09
$000 
Main Estimates
2008/09
$000 
Supplementary Estimates
2008/09
$000
 
1,042,450  Indirect taxation  1,003,574  1,093,672  985,686 
150  Other 'sovereign power' revenue 124  10  10 
12,908  Other operational revenue 70,615  10,500  65,386 
4,302  Proceeds from sale of land
1,295  Share of net asset increase in joint venture airports 10  7,114 
1,061,105  Total non-departmental revenue and receipts    1,081,427  1,104,182  1,051,082 

 

Schedule of Non-departmental Expenses for the year ended 30 June 2009

This schedule summarises non-departmental expenses that the Ministry administers on behalf of the Crown. Further details are provided in the Statement of Non-Departmental Expenditure and Capital Expenditure Appropriations.

 

Actual 2007/08
$000 
 
  Notes  Actual 2008/09
$000 
Main Estimates
2008/09
$000 
Supplementary
Estimates
2008/09
$000
 
1,359,416  Non-departmental output classes  1,727,599  1,404,527  1,787,599 
582,232  Purchase or development of capital assets  905,390  1,120,758  910,390 
4,444  Other expenses to be incurred by the Crown  17,813  22,513  21,413 
(7,800)  Land transport expenditure/(revenue)   
6,156  Bad debts expense    2,398  5,000 
(2,380)  Movement in doubtful debts provision    7,125 
1,942,068  Total non-departmental expenses    2,660,325  2,547,798  2,724,402 

 

Schedule of Non-departmental Assets as at 30 June 2009

This schedule summarises the assets that the Ministry administers on behalf of the Crown.

Actual 2007/08       
$000 
  Notes  Actual 2008/09
$000 
Main Estimates
2008/09
$000 
Supplementary Estimates
2008/09
$000
 
  Current Assets         
11,920  Cash and bank balances   5,642   17,431 17,720 
52,093  Receivables and advances 70,129  46,757 45,970 
  Non-current assets        
24,194  Investment in joint venture airports 10  31,308   24,797 26,092 
88,207  Total non-departmental assets   107,079  88,985 89,782 

In addition, the Ministry monitors a number of Crown entities. These are:

  • Civil Aviation Authority (which includes the Aviation Security Service)
  • Maritime New Zealand
  • NZ Transport Agency (formerly  Land Transport New Zealand and Transit New Zealand)
  • Transport Accident Investigation Commission.

The investment in these entities is recorded within the Crown financial statements. No disclosure is made in this schedule.

Schedule of Non-departmental Liabilities as at 30 June 2009

 This schedule summarises the liabilities that the Ministry administers on behalf of the Crown.

 

Actual 
2007/08       
$000 
  Notes  Actual 
2008/09
$000 
Main Estimates
2008/09
$000  
Supplementary
Estimates
2008/09
$000
 
  Current liabilities         
453,365  Payables  12  518,154  118,225  453,365 
453,365  Total non-departmental liabilities   518,154  118,225  453,365 

 

Statement of Non-departmental Expenditure and Capital Expenditure Appropriations for the year ended 30 June 2009

This statement details expenditure and capital payments incurred against appropriations. The Ministry administers these appropriations on behalf of the Crown.

 

Actual         
2007/08
$000 
  Actual         
2008/09
$000 
Main Estimates    
2008/09
$000 
Supplementary
Estimates
2008/09
$000 
  Appropriations for non-departmental output classes       

 -

Administration of the public transport concessions for SuperGold cardholders scheme 

 700

 -

 1,100

 1,000

Bay of Plenty transport 

 -

 -

 -

 -

Canterbury transport project 

 -

 4,500

 4,500

 1,761

Civil aviation policy advice 

 2,261

 2,261

 2,261

 -

Implementation of regional fuel tax 

 -

 -

 300

 2,255

Licensing activities 

 2,095

 2,475

 3,275

 182,226

Maintenance of local roads 

 240,622

 193,159

 240,622

 209,406

Maintenance of state highways 

 298,524

 221,971

 298,524

 76,063

Management of funding allocation system 

 74,156

 73,633

 74,156

 5,189

Maritime safety regulation and monitoring 

 5,689

 5,689

 5,689

 145

Maritime security 

 145

 145

 145

 -

Motor vehicle registry 

 31,678

 -

 37,078

 323,596

New and improved infrastructure for local roads 

 313,064

 339,432

 353,064

 241,689

Passenger transport services 

 313,800

 224,785

 313,800

 31,492

Promotion, information and education 

 30,545

 34,948

 30,545

 2,000

Rail and sea freight 

 2,500

 2,000

 8,000

 -

Regional development transport funding 

 8,000

 10,000

 10,000

 210,000

Regional land transport 

 319,120

 214,500

 319,120

 2,653

Regulatory enforcement 

 5,821

 2,704

 5,821

 548

Regulatory implementation and enforcement 

 548

 548

 548

 2,723

Reporting on accident or incident investigations 

 3,938

 3,938

 3,938

 7,775

Research and performance monitoring 

 11,776

 4,502

 11,776

 3,274

Search and rescue activities 

 6,772

 7,078

 7,078

 27,524

Transport demand management, and walking and cycling 

 33,748

 33,748

 33,748

 4,000

Waikato land transport 

 -

 -

 -

 3,000

Waikato rail funding 

 4,586

 5,000

 5,000

 17,097

Weather forecasts and warnings 

 17,511

 17,511

 17,511

 4,000

Wellington land transport (Western corridor) 

 -

 -

 -

 1,359,416

Sub-total 

 1,727,599

 1,404,517

 1,787,599

 

 

Actual
2007/08       
$000 
 
  Actual
2008/09
$000
 
Main Estimates
2008/09
$000 
 
Supplementary
Estimates
2008/09
$000 
 
  Appropriations for other expenses to be incurred by the Crown       

 -

Enhance public transport concessions for SuperGold card holders

 13,300

 18,000

 16,900

 674

International memberships

 743

 743

 743

 3,776

Motor vehicle registration/licenses and road user charges bad debt provision

 2,398

 -

 5,000

 3,270

New Zealand Railways Corporation - public policy projects

 3,270

 3,270

 3,270

 500

Railway Safety

 500

 500

 500

 8,220

Sub-total

 20,211

 22,513

 26,413

  Appropriations for capital contributions to other organisations      

 95,300

ALPURT B2

 24,948

 -

 24,948

 -

Aviation Security Service

 7,348

 7,348

 7,348

 614

Crown contribution to joint venture airports

 -

 35

 -

 -

Joint venture airports - Crown contribution

 820

 -

 1,284

 2,000

Maritime New Zealand

 1,000

 1,000

 1,000

 1,236

Martime NZ

 259

 259

 259

 -

NZ Transport Agency*

 20,345,525

 20,540,280

 20,547,270

 2,667

Realignment of Buckle Street

 -

5,333

 -

 100

Transport Accident Investigation Commission

 250

 250

 250

 101,917

Sub-total

 20,380,150

 20,554,505

 20,582,359

  Appropriations for purchase or development of capital assets from the Crown      

 -

Accelerated State highway construction

 30,000

 -

 35,000

 -

New and improved infrastructure for State highways - Crown contribution

 727,065

 347,000

 727,065

 234,760

New and improved infrastructure for State highways - multi year

 -

 -

 -

 256,872

New and improved State highways infrastructure PLA

 70,425

 710,758

 70,425

 50,600

State highway construction programme guarantee

 77,900

 63,000

 77,900

 40,000

Tauranga Harbour Link project

 -

 -

 -

 582,232

Sub-total

 905,390

 1,120,758

 910,390

 2,051,785

Total non-departmental expenditure and appropriations

 23,033,350

 23,102,303

 23,306,761

*Two existing Crown entities Land Transport New Zealand and Transit New Zealand were merged into one new entity, the NZ Transport Agency on 1 August 2008. The net assets of the two agencies at that date which totalled $20,338,535,000 (budget $20,540,280,000 and Supplementary $20,540,280,000) were repaid to the Crown and then reinvested in the NZ Transport Agency.

Details of Multi-Year Appropriations

 

                                         Crown contribution to  joint venture airports
$000 
Joint venture airports - 
Crown contribution
$000
 
Commences  1 July 2005  1 July 2008 
Expires 1 July 2008  30 June 2011 
Appropriation at 1 July 2008 4,448 
Adjustments for 2008/09 (4,448)  1,773 
Total funding 1,773 
Expenditure in prior years 2,675 
Expenditure in current years 820 
Actual expenditure to 30 June 2009 2,675  820 
Appropriation remaining 953 

 

 

 

 

 

 

 

 

In late 2007/08, it was noted that the scope of the existing Joint Venture Airport appropriation did not reflect the intentions of the Crown. Therefore, during 2008/09 the existing appropriation was disestablished and the balance of its funding transferred to a new appropriation with the correct scope.

Statement of Non-departmental Commitments as at 30 June 2009

This statement records those expenditures to which the Crown is contractually committed and which will become liabilities if and when the terms of the contracts are met.

 

Actual 2007/08
$000 
  Actual 2008/09
$000
 
  Operating Commitments   
91,806  Other non-cancellable contracts for the supply of goods and services 74,295 
91,806  Total operating commitments 74,295 
  Term classification of commitments  
17,511  Not later than one year 18,573 
18,573  More than one year but less than two years 18,574 
55,722  Between two and five years 37,148 
91,806  Total operating commitments 74,295 

 

 

 

 

 

 

 

 

The liability is a commitment to a State Owned Enterprise for the supply of outputs. 

Statement of Non-departmental Contingent Liabilities as at 30 June 2009

This statement discloses situations which exist at 30 June 2009, the ultimate outcome of which is uncertain and will be confirmed only on the occurrence of one or more future events after the date of approval of the financial statements.

 

Actual  2007/08
$000 
  Actual 2008/09
$000
 
10,000  Transport Accident Investigation Commission emergency guarantee  10,000 
10,000  Total contingent liabilities 10,000 

The Minister of Finance has issued a $10 million guarantee to the Transport Accident Investigation Commission. The guarantee is to be used in the event of a major transport accident (air or rail) where the Commission would have to hire specialist recovery equipment. This is expected to be a near permanent guarantee.

Further to the contingent liability disclosed above, an indemnity has been provided by the Crown to the Meteorological Service of New Zealand for potential third party claims in excess of arranged public liability cover.  The value of the liability will depend on the circumstances of the claim. (Unchanged since 30 June 2008).

Statement of Non-departmental Unappropriated Expenditure for the year ended 30 June 2009

Unappropriated expenditure was reported in three appropriations during 2008/09 (2007/08: $nil).

Motor vehicle registration/licences and road user charge bad debt provision
Unappropriated expenditure of $257,000 was incurred in this appropriation during 2008/09.

The appropriation was established in 2007/08 but, in error, was created only for that year when it should have been established for outyears as well. Bad debts of $257,000  were recognised in the first quarter before the error was corrected and the appropriation re-established.

International memberships
The scope of this appropriation allows for payments to the International Civil Aviation Organisation, the International Maritime Organisation and the World Meteorological Organisation. Since 2005, the Ministry has been paying an annual subscription to the Pacific Aviation Safety Office (PASO) as well. This expenditure is unappropriated because it is outside scope. PASO was not paid from the appropriation in 2008/09 as the issue had been identified and so the unappropriated expenditure related to prior years is shown below.

  2004/05
$000 
2005/06
$000 
 2006/07
$000
2007/08
$000
 
Unappropriated expenditure      14  14  14 


NZ Transport Agency
Unappropriated expenditure of $6.99 million was incurred in this appropriation during 2008/09.

The scope of this appropriation allowed for the transfer of the net assets of Land Transport New Zealand and Transit New Zealand to the new Crown entity, the NZ Transport Agency.

A related matter was the transfer of the Motor Vehicle Register from the Ministry of Transport to the new entity at a cost of $6.99 million. Instead of creating a new appropriation for this transfer, officials received permission to include it in this existing appropriation. The payment was out of scope and so unappropriated expenditure was incurred.


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