Environment Sector - Information Supporting the Estimates 2010/11 - Budget 2010

Information Supporting the Estimates is organised on the basis of sectors, with each Vote and its administering department allocated to one sector (with a small number of exceptions). The Information Supporting the Estimates comprises of sector overview information, together with statements of responsibility; performance information for appropriations in Votes covered by the sector; and statements of forecast service performance and forecast financial statements of departments included in the sector. Statements of Intent of departments included in the sector form part of the supporting information.

Cover, Contents#

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Introduction#

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• Purpose of Information Supporting the Estimates
• Votes and Departments in Each Sector
• Purpose and Nature of Appropriations
• Guide to Reading Information Supporting the Estimates
• Terms and Definitions
• Useful Links

Sector Overview#

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• Ministerial Statements of Responsibility
• Chief Executive Statements of Responsibility

Performance Information for Appropriations in Each Vote#

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• Vote Climate Change
• Vote Conservation
• Vote Environment
• Vote Local Government
• Vote Parliamentary Commissioner for the Environment

Statements of Forecast Service Performance of Departments#

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Forecast Financial Statements of Departments#

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• Statement of Common Accounting Policies
• Department of Conservation
• Ministry for the Environment
• Parliamentary Commissioner for the Environment

Statements of Intent of Departments (separately produced but forming part of this volume)#

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• Department of Conservation
• Ministry for the Environment
• Parliamentary Commissioner for the Environment

Purpose of Information Supporting the Estimates#

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The Information Supporting the Estimates provides members of Parliament with information on expected performance to:

• support their examination of the appropriations and other authorities requested by the Government in the first Appropriation Bill for the forthcoming financial year, and
• provide a basis against which they can later assess the actual performance of each individual department and Office of Parliament over that financial year.

The Information Supporting the Estimates is organised into 10 volumes by sector, each of which covers one or more Votes. The scope of each sector and the allocation of Votes to a sector reflect a balancing of three desired characteristics - namely that each volume should, where possible:

• reflect natural sectors
• keep together Votes administered by the same department, and
• keep together Votes allocated to a particular select committee of the House of Representatives for examination.

The number of sectors and coverage of each sector was set in consultation with the Finance and Expenditure Committee. The 10 sectors are:

• Economic Development and Infrastructure Sector
• Education and Science Sector
• Environment Sector
• External Sector
• Finance and Government Administration Sector
• Health Sector
• Justice Sector
• Māori, Other Populations and Cultural Sector
• Primary Sector
• Social Development and Housing Sector.

 

Votes and Departments in Each Sector#

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Purpose and Nature of Appropriations#

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An appropriation is a statutory authority from Parliament allowing the Crown or an Office of Parliament to incur expenses or capital expenditure.

Neither the Crown nor an Office of Parliament can legally incur any expense or capital expenditure - as those terms are defined in the Public Finance Act 1989 (PFA) - unless it is expressly authorised by or under an Act of Parliament.

Each appropriation is allocated to, and managed as, one of six types of appropriation.

Limits Created by Appropriations#

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Each appropriation has a defined scope that limits the uses or activities for which the expenses or capital expenditure can be incurred. The scope should be sufficient on its own to establish the nature and extent of the authority to incur expenses or capital expenditure. The wording of the appropriation scope should achieve the balance between being sufficiently precise to act as an effective constraint against non-authorised activities and not so specific that it inadvertently limits activity intended to be authorised.

In most cases an appropriation also limits the amount of expenses or capital expenditure that can be incurred, and the time period within which those expenses or capital expenditure can be incurred.

Aside from the very limited exclusions provided for in the PFA, the amount of expense or capital expenditure authorised by an appropriation is measured in accordance with generally accepted accounting practice.

As generally accepted accounting practice does not normally treat GST as an expense, appropriation amounts also generally exclude GST. Prior to 2005/06, however, appropriations included applicable GST. All prior-year appropriation data, such as in the Summary of Trends table in the Estimates and the Summary of Financial Activity Table for each Vote in Information Supporting the Estimates - have been adjusted to exclude GST to allow appropriate comparison.

Responsibility for Appropriations#

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Each appropriation is the responsibility of a designated Minister, who controls the right to use that appropriation within the limits authorised by Parliament. A department is also assigned to administer that appropriation in accordance with the Minister's wishes concerning its use.

A Vote is a group of appropriations (and can be a single appropriation) administered by a single department. Different appropriations within a Vote may be the responsibility of different Ministers.

 

Types of Appropriation#

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The PFA provides for six types of appropriation. Four appropriation types authorise the incurring of expenses; one type authorises the incurring of capital expenditure; and the remaining type authorises both.

These appropriation types can be further differentiated by whether the expenses or capital expenditure are departmental or non-departmental transactions.

Types of Output Expense Appropriations#

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A number of variations are possible for output expense appropriations. In particular, the constraint on the amount of expense that can be incurred is not always a fixed amount; and an output expense appropriation can cover more than one class of outputs.

Appropriation Period#

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The length of the appropriation period affects how appropriations are presented in the Estimates and Supplementary Estimates. Three kinds of appropriation can be distinguished on the basis of period - annual and multi-year (as referred to in the above table on types of output expense appropriations), and permanent:

• Annual Appropriations - Most appropriations listed in the Estimates and Supplementary Estimates allow expenses or capital expenditure to be incurred only during a particular financial year. The annual amounts, for which parliamentary authority is being sought, are shown in bold type in Details of Annual and Permanent Appropriations in the Estimates and Supplementary Estimates for each Vote. The amounts for RDAs and annual DDAs are forecasts only, and so are not shown in bold type.
• Multi-Year Appropriations (MYAs) - The PFA also permits appropriations that allow expenses or capital expenditure to be incurred during a specified period that spans the whole or parts of more than one financial year, but no more than five financial years. The details of each MYA, including its commencement date and expiry date, are specified in Details of Multi-Year Appropriations in the Estimates and Supplementary Estimates for relevant Votes.
• Permanent Appropriations (sometimes referred to as permanent legislative authorities or PLAs) -Permanent appropriations are authorised by legislation other than an Appropriation Act and continue in effect until revoked by Parliament. Generally the authorising legislation will impose limits on the scope of the appropriation and not its amount. For those appropriations that with limits set in cash terms, section 11(2) of the Public Finance Act 1989 requires that they be reported on an accrual basis. The usual legislative wording allows for expenses or capital expenditure to be incurred for the purpose specified in the legislation “without further appropriation than this section”. Details of permanent appropriations are included in Details of Annual and Permanent Appropriations in the Estimates and Supplementary Estimates for each Vote for completeness, though the amount specified is a forecast rather than a limit. The amounts of permanent appropriations are therefore not shown in bold type. The scope of a permanent appropriation will reference the relevant section of the authorising legislation.

Guide to Reading Information Supporting theEstimates#

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The Information Supporting the Estimates for each of the 10 sectors comprises five components, each of which is briefly described, below.

1 Sector Overview Information

The first component of the Information Supporting the Estimates may include a statement, agreed by all Ministers responsible for appropriations in each Vote included in the sector, that presents an overview of the sector and a high-level summary of the government's expectations and priorities. The Overview also includes Ministerial and Chief Executive Statements of Responsibility for the information provided in the Information Supporting the Estimates.

2 Performance Information Relating to Appropriations in Each Vote#

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The second component of the Information Supporting the Estimates presents performance information relating to each appropriation.

Thetitle pages for each Vote specify the Minister(s) responsible for existing and proposed appropriations in the Vote, and the Responsible Minister for the department. The performance information meets the requirements of sections 15 and 41(1)(e) of the PFA and contains up to six parts. If particular information is not applicable to the Vote or a specific appropriation or type, or is otherwise unavailable, the relevant heading is not included.

Part 1 - Summary of the Vote

The Summary of the Vote comprises:

• Part 1.1 Overview of the Vote - A plain-language summary of the focus of the appropriations through a brief explanation of the Vote. The Overview also appears at the start of the Vote in the Estimates.
• Part 1.2 High-Level Objectives of the Vote - The objectives for the Vote presented through links and relationships and high-level priorities and outcomes to which they contribute. Where applicable, priorities and outcomes are drawn from the priorities and desired outcomes and published strategy documents. Links are also made to specific government strategies. Links may also be made to specific Government objectives.
• Part 1.3 Trends in the Vote - A presentation of the actual and estimated trends in the Vote, comprising:
  • Summary of Financial Activity - A table showing financial information over the preceding five years (actual, budgeted or estimated actual), the current year (Budget) and the following three years (estimated) for the type of appropriations and Crown revenue and capital receipts.
  • New Policy Initiatives - A table showing how new initiatives (and the associated expenses or capital expenditure) are allocated to appropriations in the Vote. References are included where appropriations in other Votes are affected by the same initiative.
  • Analysis of Significant Trends - High-level analysis of appropriations and Crown revenue and capital receipts by type over the nine financial years covered by the Summary of Financial Activity table, explanations of significant changes and may also contain graphical presentations.

• Part 1.4 Reconciliation of Changes in Appropriation Structure - a table providing a reconciliation and explanation of any changes in the structure or classification of appropriations made in the Budget year. These changes are restated for the previous financial year to facilitate comparison.

Part 2 - Details and Expected Performance for Output Expenses#

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This Part provides further detail about appropriations and expected performance for output expenses.

• Part 2.1 Departmental Output Expenses - Intended impacts, outcomes and objectives are presented for departmental output expense appropriations in the Vote. This is followed by information on each appropriation, including its scope, a table showing expenses and revenue (distinguishing the revenue sources between the Crown and others), a statement of reasons for change in the appropriation (if material), and tables detailing performance measures and standards for significant aspects of expected output performance, any conditions on use of appropriation, any memorandum accounts (which record accumulated surpluses and deficits incurred in the provision of outputs on a full cost-recovery basis), and any current and past policy initiatives affecting the appropriation.
  • Information on impacts and outcomes or objectives to which the outputs contribute is provided. Further information on the relationships between outputs, impacts, and outcomes or objectives is outlined in Part 1.2 and the Statement of Intent. Conditions on use include administrative criteria and processes contained in legislation, regulation and Government decisions, which may be reference in scope statement or performance measures. The current and past policy initiatives tables provides a five-year history of announced initiatives that impact on the Budget year, the preceding year and the following three years.
  • For MCOA, an explanation is provided as to why the classes of outputs have been grouped under a single appropriation, and the scope statement, expenses and revenue, and performance information is presented for each output class.
  • Information provided for MYAs enables the original appropriation to be reconciled to the adjusted level if changes have been approved or are proposed, and the balance remaining to be derived taking account of actual or estimated expenses incurred to date.
  • The appropriation scope, expenses and revenue, and output performance measures and standards match information required to be included in a department's Statement of Forecast Service Performance with respect to departmental output expense appropriations used by the department.
• Part 2.2 Non-Departmental Output Expenses - This sub-part contains comparable information to that presented in Part 2.1 on departmental output expense appropriations. The main differences are that details of third parties’ other revenue is not relevant and a summary of service providers is included.
  • The service providers table shows Crown entities and non-governmental organisations providing outputs funded through the Vote, and (where applicable) the mechanism for reporting actual performance to Parliament and the expiry of the Government's resource commitment. The reporting mechanisms are typically an entity's annual report or a report by the responsible Minister required by section 32A of the PFA. Where the provider is a Crown entity that is required to produce a Statement of Intent, its annual report may contain more detailed performance information at the output class or output level. ‘Section 32A' reports include a statement of service performance in relation to the appropriation.

Part 3 - Details for Benefits and Other Unrequited Expenses#

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Part 3 provides performance information about appropriations for benefits and other unrequited expenses incurred by the Crown. No departmental transactions arise under this appropriation type.

• Part 3.2 Non-Departmental Benefits and Other Expenses - Information on each appropriation includes impacts and outcomes intended to be achieved, a scope statement, expense components, reasons for material changes, any conditions of use, and details of any current and past policy initiatives over the five years up to and including the Budget year.

Part 4 - Details for Borrowing Expenses#

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This Part provides detail about appropriations for borrowing expenses. No departmental borrowing expense appropriations exist at present.

• Part 4.2 Non-Departmental Borrowing Expenses - The set of performance information is the same as that for non-departmental benefits and other expenses, except that conditions on use are no specified.

Part 5 - Details and Expected Results for Other Expenses#

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Part 5 provides detail about appropriations for:

• Part 5.1 Departmental Other Expenses - It is uncommon for this category of appropriation to be utilised. In the few cases where it occurs, the performance information is the same as that for non-departmental other expense appropriations except for a summary of reporting mechanisms.
• Part 5.2 Non-Departmental Other Expenses- Information on other expenses incurred by the Crown covers intended impacts and outcomes, appropriation scope, expenses analysed by component, reasons for material changes in the appropriation, expected results and standards, any conditions on use, any current and past policy initiatives, and a summary of mechanisms for reporting actual performance to Parliament.

Part 6 - Details and Expectations of Capital Expenditure#

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This Part provides further details about appropriations for capital expenditure.

• Part 6.1 Departmental Capital Expenditure - The purchase or development of assets by a department is made under a permanent appropriation authorised by section 24(1) of the PFA. Capital expenditure is defined in section 2 as the cost of assets acquired or developed, including tangible, intangible or financial assets, and any ownership interest in entities, but excluding inventories. The appropriation appears in the Vote that contains appropriations that are the responsibility of the department's Responsible Minister.
  • Information is provided on intended impacts and outcomes of the appropriation, its scope, expenditure analysed by standard asset categories, reasons for material changes in the appropriation, and expected results. The scope statement is in a standard form for all departments. The performance information relates to the department as a whole and is not limited to any specific capital injection.
• Part 6.2 Non-Departmental Capital Expenditure - Performance information for capital expenditure incurred by the Crown is the same as that for departmental capital expenditure except for not detailing asset categories and the addition of any conditions on use of the appropriation, any current and past policy initiatives, and a summary of the mechanism for reporting to Parliament.
  • The scope statement indicates the form of interest or asset acquired by the Crown, such as a capital injection (equity), loan or shares.

The following table summarises the performance information that is required for a ‘standard' appropriation in each sub-part.

Information on reasons for change, conditions on use, current and past policy initiatives, and reporting mechanisms appears where applicable or material. Memorandum accounts are relevant only in Part 2.1. Some variations exist for non-standard appropriations, including MCOAs in Parts 2.1 and 2.2 and MYAs in Parts 2.1, 2.2, 5.2 and 6.2. Furthermore performance information may not be available for some appropriations.

3 Statement of Forecast Service Performance of Departments#

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The third component of the Information Supporting the Estimates of Appropriations comprises the Statement of Forecast Service Performance for each department included in the sector, by reference to material already set out in Part 2.1 of Votes containing appropriations proposed to be used by the department.

4 Forecast Financial Statements of Departments#

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The fourth component of the Information Supporting the Estimates begins with a Statement of Common Accounting Policies applicable to all departments. The forecast financial statements for the forthcoming financial year for each department covered by the sector includes a:

• Statement of Forecast Comprehensive Income
• Statement of Forecast Changes in Taxpayers' Funds
• Forecast Statement of Financial Position
• Statement of Forecast Cash Flows
• Statement of Significant Assumptions.

Each department will include a Statement of Entity- Specific Accounting Policies detailing policies for any matters not addressed by the Statement of Common Accounting Policies (such as a “going concern” statement) or where its policies are more specific than the common policies (such as capitalisation thresholds and estimated useful lives of individual classes of assets). Notes to the Financial Statements provide additional details to assist interpretation of the accounts and to meet disclosure requirements outlined in legislation and accounting standards.

5 Statements of Intent of Departments#

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The final component of the Information Supporting the Estimates presents the Statements of Intent of the departments covered by each sector. These statements contain the information required by section 40 of the PFA. They focus on the medium term and generally cover:

• Nature and scope of the department's functions - A brief high-level description of the department's functions, addressing its role(s) and purpose and how it intends fulfilling them.
• Strategic direction - impacts and outcomes - A brief high-level overview of the department's strategic direction covering both the impacts and outcomes the department is seeking to achieve (or contribute to) and the strategic environment in which the department operates through, in particular, its responses to the government's priorities.
• Operating intentions - Information that describes how the department intends to achieve (or contribute to) those desired impacts and outcomes through its operations. This section should also include the main measures and standards the department will use to assess and demonstrate what it has achieved, including measures of outcome achievement, impact and cost effectiveness.
• Managing in a changeable operating environment - Information on the risks to achievement of the desired outcomes and priorities, and the department's mitigation strategies.
• Assessing organisational health and capability - The department's intentions for building and strengthening its internal capability, including its responses to the development goals for the State Services and its strategic approach to managing its asset base and forecast capital expenditure in the medium term. If capital expenditure is significant, it is in a separate section.
• Additional information and statutory reporting requirements - As required either by the responsible Minister or Minister of Finance, or by specific legislation.

Terms and Definitions#

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The table below contains terms that are used in the Estimates and the Information Supporting the Estimates.

Useful Links#

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The suite of Budget 2010 documents can be accessed in the Budgets section of the website: www.treasury.govt.nz/budget/2010. Documents providing guidance on the PFA and the public sector financial management system can be accessed in the Public Finance Overviews section of the Treasury's website: www.treasury.govt.nz/publications/guidance/publicfinance.

Reporting Mechanisms#

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The above table indicates the mechanisms to be used for reporting actual performance for each non-departmental other expenses appropriation.

Part 6 - Details and Expected Results for Capital Expenditure#

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Part 6.2 - Non-Departmental Capital Expenditure

Intended Impacts, Outcomes and Objectives

Capital Investments - Lake Taupo (M49)

Scope of Appropriation

Capital Expenditure

Loan to the Auckland Transition Agency (M49)#

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Scope of Appropriation

Capital Expenditure

Reasons for Change in Appropriation

The increase in this appropriation is due to a higher level of funding in 2010/11.

Expected Results

Conditions on Use of Appropriation

Current and Past Policy Initiatives

Local Government Debt Vehicle (M49)#

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Scope of Appropriation

Capital Expenditure

Reasons for Change in Appropriation

New appropriation with effect from 1 July 2010.

Expected Results

Conditions on Use of Appropriation

Current and Past Policy Initiatives

Performance Information for Appropriations Vote Parliamentary Commissioner for the Environment#

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MINISTER(S) RESPONSIBLE FOR APPROPRIATIONS: Speaker of the House of Representatives (M78)

ADMINISTERING DEPARTMENT: Parliamentary Commissioner for the Environment

MINISTER RESPONSIBLE FOR PARLIAMENTARY COMMISSIONER FOR THE ENVIRONMENT: Speaker of the House of Representatives

Part 1 - Summary of the Vote

Part 1.1 - Overview of the Vote

The Speaker of the House of Representatives is responsible for appropriations in Vote Parliamentary Commissioner for the Environment for the 2010/11 financial year covering the following:

• a total of just under $2.600 million for providing reports and advice to the House of Representatives.

Details of these appropriations are set out in Parts 2-6 below.

Part 1.2 - High-Level Objectives of the Vote#

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Objectives of the Vote

The Commissioner has seven statutory functions under the Environment Act to investigate environmental issues, processes, and public agencies. As an Officer of Parliament, the Commissioner has a unique opportunity to provide Parliament with independent advice in its consideration of any matters that may have an impact on the quality of the environment. The Commissioner is required to deliver one output, Reports and Advice. This output is produced through four areas of activity:

• working with Parliament through advice to select committees and inquiries for the House of Representatives, and through effectiveness, and accountability reporting
• reviewing and investigating through environmental investigations and targeted inquiries
• communicating and informing by monitoring environmental matters, engagement with stakeholders, presentation of investigations, and interaction with the media
• encouraging preventive measures and remedial actions for the protection of the environment, through the above activities.

Part 1.3 - Trends in the Vote#

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Summary of Financial Activity

Analysis of Significant Trends

The departmental appropriations in Vote Parliamentary Commissioner for the Environment, which are detailed in the Summary of Financial Activity above, show significant changes discussed briefly below.

In 2008 an operating capital swap resulted in a decrease of $450,000 for 2008/09 only. Outyear funding for operating expenses remained unchanged at $2.490 million.

In 2009 there was no increase in departmental appropriation.

In 2010 there was a decrease in departmental appropriation of $150,000 after the removal of the function to carry out an annual audit of the Electricity Commission. The Commission is to be disestablished as part of legislation before the House. The annual appropriation for 2010/11 for Vote Parliamentary Commission for the Environment, Output expense Reports and Advice will now be of $2.340 million.

Part 2 - Details and Expected Performance for Output Expenses#

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Part 2.1 - Departmental Output Expenses

Reports and Advice (M78)

Scope of Appropriation

Expenses and Revenue

Reasons for Change in Appropriation

In 2010 there was a decrease in departmental appropriation of $150,000 after the removal of the function to carry out an annual audit of the Electricity Commission. The Commission is to be disestablished as part of legislation before the House. The annual appropriation for 2010/11 for Vote Parliamentary Commission for the Environment, Output expense Reports and Advice will now be of $2.340 million.

Output Performance Measures and Standards

Part 5 - Details and Expected Results for Other Expenses#

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Part 5.1 - Departmental Other Expenses

Remuneration of the Parliamentary Commissioner for the Environment PLA (M78)

Scope of Appropriation

Expenses

Part 6 - Details and Expected Results for Capital Expenditure#

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Part 6.1 - Departmental Capital Expenditure

Intended Impacts, Outcomes and Objectives

Parliamentary Commissioner for the Environment - Capital Expenditure PLA (M78)

Scope of Appropriation

Capital Expenditure

Statements of Forecast Service Performance#

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The Statements of Forecast Service Performance of agencies included in the Environment Sector comprise the service performance information for all departmental output expense appropriations that are proposed to be used by those agencies. In this context, service performance information comprises the scope, expenses and revenue, and output performance measures and standards for each class of outputs within those departmental appropriations, as set out in Part 2.1 of the Performance Information for Appropriations in Each Vote.

The following table identifies the classes of outputs incorporated in the Statement of Forecast Service Performance for each department and Office of Parliament in the Environment Sector.

Statement of Common Accounting Policies#

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These accounting policies have been applied in the forecast financial statements of all departments and Offices of Parliament except as outlined in the statement of entity-specific accounting policies for individual departments or Offices of Parliament.

These forecast financial statements are prepared in accordance with section 41(1)(a)-(f) of the Public Finance Act 1989. The purpose of the forecast financial statements is to facilitate Parliament's consideration of appropriations for, and planned performance of, departments and offices of Parliament. Use of this information for other purposes may not be appropriate. It is not intended that these forecast financial statements be updated subsequent to publication.

Statement of Compliance

These forecast financial statements for the year ended 30 June 2010 comply with FRS-42 Prospective Financial Statements.

Specific Accounting Policies#

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The accounting policies set out below have been applied consistently to all periods presented in these statements. These statements have been prepared on a going-concern basis. The measurement base applied is historical cost modified by the revaluation of certain assets and liabilities as identified in this statement of accounting policies.

The accrual basis of accounting has been used unless otherwise stated. These financial statements are presented in New Zealand dollars, which is the entity's functional currency. All financial information presented has been rounded to the nearest thousand.

Judgements and Estimations

The preparation of forecast financial statements in conformity with FRS-42 requires judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates and these variations may be material.

Revenue

Revenue is derived through the provision of outputs to the Crown and from services to third parties. Revenue is recognised in the forecast statement of financial performance when earned.

Leases

Operating Leases

Where substantially all of the risks and rewards of ownership are retained by the lessor, leases are classified as operating leases.

Lease payments under operating leases are recognised as an expense on a straight-line basis over the lease term.

Finance Leases

Leases which effectively transfer to the department substantially all the risks and rewards incidental to ownership of the leased items are classified as finance leases. These are capitalised at the lower of the fair value of the asset or the present value of the minimum lease payments. The leased assets and the corresponding lease liabilities are recognised in the statement of financial position. The leased assets are depreciated over the period the department is expected to benefit from their use. The interest expense component of finance lease payments is recognised in the statement of financial performance.

Borrowing Costs

Borrowing costs are recognised as an expense when incurred.

Property, Plant and Equipment

Property, plant and equipment, other than land and buildings, is stated at cost less accumulated depreciation and impairment losses. Land and buildings are stated at fair value as determined by an independent registered valuer. Fair value is determined using market-based evidence. Land and buildings are revalued with sufficient regularity to ensure that carrying value is not materially different from fair value at the end of the reporting period. Additions between revaluations are recorded at cost. Any capitalisation thresholds applied are set out in the statement of entity-specific accounting policies.

Depreciation

Depreciation is provided on a straight-line basis so as to allocate the cost (or valuation) of an item of property, plant and equipment, less any estimated residual value, over its estimated useful life.

The estimated useful lives are set out in the statement of entity-specific accounting policies.

Leasehold improvements are capitalised and the cost is amortised over the unexpired period of the lease or the estimated useful life of the improvements, whichever is shorter.

Items under construction are not depreciated. The total cost of a capital project is transferred to the appropriate asset class on its completion and then depreciated.

Intangible Assets

Intangible assets with finite useful lives (such as computer software) are recorded at cost less accumulated amortisation and impairment losses. Any capitalisation thresholds applied are set out in the statement of entity-specific accounting policies.

Amortisation is charged to the statement of financial performance on a straight-line basis over the estimated useful life of the asset.

The estimated useful lives are set out in the statement of entity-specific accounting policies.

Intangible assets with indefinite useful lives are not amortised, but are tested at least annually for impairment. Where there is an active market for an intangible asset, the asset is recorded at a revalued amount, being fair value less any subsequent accumulated amortisation and accumulated impairment losses.

Cash and Cash Equivalents

Cash includes cash on hand and funds on deposit with banks with an original maturity of 3 months or less.

Debtors and Other Receivables

Debtors and other receivables are initially measured at fair value and subsequently measured at amortised cost using the effective interest rate, less impairment charges. Allowances for estimated irrecoverable amounts are recognised when there is objective evidence that the asset is impaired.

Inventories

Inventories held for sale or use in the production of goods and services on a commercial basis are recorded at the lower of cost and net realisable value. The cost of purchased inventory is determined using the weighted average cost method.

Inventories held for distribution for public benefit purposes are recorded at cost (calculated using the weighted average cost method) adjusted when applicable for any loss of service potential. Where inventories are acquired at no cost, or for nominal consideration, the cost is the current replacement cost at the date of acquisition.

Employee Entitlements

Pension Liabilities

Obligations for contributions to defined contribution retirement plans are recognised in the statement of financial performance as they fall due.

Other Employee Entitlements

Employee entitlements to salaries and wages, annual leave, sick leave, long service leave, retiring leave and other similar benefits are recognised in the statement of financial performance when they accrue to employees. Employee entitlements to be settled within 12 months are reported at the amount expected to be paid. Long-term employee entitlements are reported at the present value of the estimated future cash outflows.

Termination Benefits

Termination benefits are recognised in the statement of financial performance only when there is a demonstrable commitment to either terminate employment prior to normal retirement date or to provide such benefits as a result of an offer to encourage voluntary redundancy. Termination benefits to be settled within 12 months are reported at the amount expected to be paid. Other termination benefits are reported at the present value of the estimated future cash outflows.

Onerous Contracts

Where the benefits to be derived from a contract are lower than the unavoidable costs of meeting the obligation under the contract, a provision is recognised. The provision is stated at the present value of the future net cash outflows expected to be incurred in respect of the contract.

Foreign Currency

Foreign currency transactions are reported at the New Zealand dollar exchange rate at the date of the transaction.

Statement of Cash Flows

The following are definitions of the terms used in the statement of cash flows:

• cash and cash equivalents include cash on hand, cash in transit, bank accounts and deposits with an original maturity of no more than three months
• investing activities are those activities relating to the acquisition and disposal of non-current assets
• financing activities comprise capital injections by, or repayment of capital to, the Crown, and
• operating activities include all transactions and other events that are not investing or financing activities.

Taxation

Departments and Offices of Parliament are exempt from income tax as public authorities. Accordingly no charge for income tax has been provided for.

Goods and Services Tax

These forecast financial statements are GST exclusive, except for receivables and payables in the statement of financial position, which are stated on a GST inclusive basis. Where GST is not recoverable as input tax, then it is recognised as part of the related asset or expense.

The net amount of GST owing to or from the Inland Revenue Department at balance date is included as part of receivables or payables (as appropriate) in the statement of financial position.

Commitments

Future expenses and liabilities to be incurred on contracts that have been entered into at balance date are disclosed as commitments to the extent that there are equally unperformed obligations.

Contingent Liabilities and Contingent Assets

Contingent liabilities are disclosed if the possibility that they will crystallise is not remote. Contingent assets are disclosed if it is probable that the benefits will be realised.

Changes in Accounting Policies#

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Any changes in accounting policies since the date of the last audited financial statements prepared under New Zealand generally accepted accounting practice are described in the statement of entity-specific accounting policies. The last audited financial statements (30 June 2009) were prepared in accordance with NZ IFRS (New Zealand Equivalents to International Financial Reporting Standards) as appropriate for public benefit entities.

Forecast Financial Statements Department of Conservation#

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Statement of Forecast Comprehensive Income for the year ending 30 June 2011

Statement of Forecast Changes in Taxpayers' Funds for the year ending 30 June 2011#

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Forecast Statement of Financial Position as at 30 June 2011#

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Statement of Forecast Cash Flows for the year ending 30 June 2011#

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Statement of Significant Assumptions#

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These forecast financial statements have been compiled on the basis of existing government policies and the Estimates of Appropriation relating to Vote Conservation presented by the Government. They reflect decisions made by the Government during the 2010/11 budget process up to the time the statements were finalised.

The main assumptions upon which this financial information has been prepared are as follows:

• The department's activities will remain substantially the same as for the previous year (primary underlying assumption).
• Personnel and operating costs are based on historical experience. The general historical pattern is expected to continue.
• Estimated year end information for 2009/10 is used as the opening position for the 2010/11 forecasts.

Factors that could lead to material differences between the forecast financial statements and the 2009/10 actual financial statements include unforeseen events such as fires or floods on conservation land.

Statement of Entity-Specific Accounting Policies#

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The Department of Conservation has applied the accounting policies set out in Statement of Accounting Policies Standard included in this document, except as stated below.

Reporting Entity

These are the prospective financial statements of Department of Conservation, prepared in accordance with section 38 of the Public Finance Act 1989.

Department of Conservation is a Government Department as defined by section 2 of the Public Finance Act 1989. For the purposes of financial reporting Department of Conservation is a public benefit entity.

Authorisation Statement

These forecast financial statements were authorised for issue by the Director-General and Chief Financial Officer on 19 April 2010. The Chief Financial Officer is responsible for the forecast financial statements presented, including the appropriateness of the assumptions underlying the forecast financial statements and all other required disclosure

Specific Accounting Policies

Property, plant and equipment

Apart from land and buildings the following classes of assets are revalued at least every five years by independent registered valuers. These assets are stated at fair value using the following methods:

• Visitor assets - optimised depreciated replacement cost.
• Vessels - market-based evidence where available, or depreciated replacement cost.
• Infrastructure assets - optimised depreciated replacement cost.
• Fencing assets - optimised depreciated replacement cost.

Capitalisation thresholds applied are set out below:

• IT Equipment/Hardware - $5,000.
• All other property, plant and equipment - $5,000.

The estimated useful lives of property, plant and equipment are set out below:

Intangible Assets

Capitalisation thresholds applied are:

• Purchased software - $5,000.
• Internally developed software - $5,000.

The estimated useful lives of intangible assets are set out below:

Notes to the Financial Statements#

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Note 1 - Operating Expenses

Note 2 - Property, plant and equipment#

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Note 3 - Intangible assets#

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Note 4 - Reconciliation of Net Surplus to Net Cash Flows from Operating Activities for the year ending 30 June 2011#

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Note 5 - Capital expenditure#

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Forecast Financial Statements Ministry for the Environment#

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Statement of Forecast Comprehensive Income for the year ending 30 June 2011

Statement of Forecast Changes in Taxpayers' Funds for the year ending 30 June 2011#

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Forecast Statement of Financial Position as at 30 June 2011#

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Statement of Forecast Cash Flows for the year ending 30 June 2011#

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Statement of Significant Assumptions#

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These forecast financial statements have been compiled on the basis of existing government policies and Ministerial expectations at the time the statements were finalised.

The main assumptions are as follows:

• The department's activities will remain substantially the same as for the previous year focusing on the Government's priorities. These priorities include the reform of the Resource Management Act, implementation of the Emissions Trading Scheme, improving New Zealand's freshwater management, and establishment of the Environmental Protection Authority.
• Personnel costs are based on 320 full time equivalent staff which takes into account staff turnover.
• Operating costs are based on historical experience and various other factors that are believed to be reasonable under the circumstances.
• The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revisions and future periods if the revision affects both current and future periods.
• Estimated year end information for 2009/10 is used as the opening position for the 2010/11 forecasts.

These assumptions are adopted as at 1 April 2010.

Factors that could lead to material differences between the forecast financial statements and the 2010/11 actual financial statements include:

• Changes to the baseline budget through new initiatives, or technical adjustments.

Statement of Entity-Specific Accounting Policies#

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The Ministry for the Environment has applied the accounting policies set out in Statement of Accounting Policies Standard included in this document, except as stated below.

Reporting Entity

These are the prospective financial statements of Ministry for the Environment, prepared in accordance with section 38 of the Public Finance Act 1989.

Ministry for the Environment is a Government Department as defined by section 2 of the Public Finance Act 1989. For the purposes of financial reporting Ministry for the Environment is a public benefit entity.

Authorisation Statement

These forecast financial statements were authorised for issue by the Secretary for the Environment on 15 April 2010. The Secretary for the Environment is responsible for the forecast financial statements presented, including the appropriateness of the assumptions underlying the forecast financial statements and all other required disclosure.

Specific Accounting Policies

Rental Income

Rental income is recognised in the Statement of Financial Performance on a straight-line basis over the term of the lease. Lease incentives granted are recognised evenly over the term of the lease as a reduction in total rental income.

Leases

Finance leases

The Ministry for the Environment is not permitted to enter into finance leases under the Public Finance Act 1989.

Expenses

Grants/subsidies

Where grants and subsidies are discretionary until payment, the expense is recognised when the payment is made. Otherwise, the expense is recognised when the specific criteria have been fulfilled and notice has been given to the Crown.

Property, Plant and Equipment

Capitalisation thresholds applied are set out below:

• IT equipment/hardware - $1,500.
• All other property, plant and equipment - $1,500.

Depreciation

The estimated useful lives of property, plant and equipment are set out below:

• Furniture and fittings - 5 to 8 years.
• Office equipment - 5 years.
• Computer hardware - 3 to 4 years.

Intangible Assets

Capitalisation thresholds applied are set out below:

• Purchased software - $1,500.

The estimated useful lives of intangible assets are set out below:

• Purchased software - 3 years.
• Purchased software licences - 3 to 8 years.

Cost Allocation

The Ministry derives the costs of outputs using a cost allocation system. Direct costs are charged directly to the Ministry's outputs. Indirect costs are charged to outputs based on a primary cost driver of salaried full-time equivalent staff.

'Direct costs' are those costs directly attributed to an output. 'Indirect costs' are those costs that cannot be directly associated with a specific output.

Notes to the Financial Statements#

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Note 1 - Operating Expenses

Note 2 - Reconciliation of Net Surplus to Net Cash Flows from Operating Activities for the year ending 30 June 2011#

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Forecast Financial Statements Parliamentary Commissioner for the Environment#

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Statement of Forecast Comprehensive Income for the year ending 30 June 2011

Statement of Forecast Changes in Taxpayers' Funds for the year ending 30 June 2011#

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Forecast Statement of Financial Position as at 30 June 2011#

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Statement of Forecast Cash Flows for the year ending 30 June 2011#

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Statement of Significant Assumptions#

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These forecast financial statements have been compiled on the basis of outputs agreed with the speaker of the House of Representatives and Ministerial expectations at the time the statements were finalised. The main assumptions are as follows:

• The Commissioner's activities will remain substantially the same as for the previous year.
• Personnel costs are based on 18 staff positions (17.8 full time equivalents).
• Operating costs are based on historical experience. The general historical pattern is expected to continue.
• Estimated year end information for 2009/10 is used as the opening position for the 2010/11 forecasts.

These assumptions are adopted as at 1 July 2009.

Factors that could lead to material differences between the forecast financial statements and the 2010/11 actual financial statements include technical adjustments or changes to the Permanent Legislative Authority.

Statement of Entity-Specific Accounting Policies#

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The Parliamentary Commissioner for the Environment has applied the accounting policies set out in Statement of Accounting Policies Standard included in this document, except as stated below.

Reporting Entity

These are the prospective financial statements of the Parliamentary Commissioner for the Environment, prepared in accordance with section 38 of the Public Finance Act 1989.

The Parliamentary Commissioner for the Environment is a Government Department as defined by section 2 of the Public Finance Act 1989. For the purposes of financial reporting the Parliamentary Commissioner for the Environment is a public benefit entity.

Authorisation Statement

These forecast financial statements were authorised for issue by Dr Jan Wright, Parliamentary Commissioner for the Environment on 13 April 2010. The Parliamentary Commissioner for the Environment is responsible for the forecast financial statements presented, including the appropriateness of the assumptions underlying the forecast financial statements and all other required disclosure.

Specific Accounting Policies

Property, Plant and Equipment

Capitalisation thresholds applied are set out below:

• IT equipment / hardware - $1,000.
• All other property, plant and equipment - $1,000.

Depreciation

The estimated useful lives of property, plant and equipment are set out below:

• Leasehold improvements (office fit-out) - 10 years (10%).
• IT equipment / hardware - 4 years (25%).
• Furniture, fittings and fixtures - 10 years (10%).
• Other office equipment - 5 years (20%).

Intangible Assets

Capitalisation thresholds applied are:

• Purchased software - $1,000.

The estimated useful lives of intangible assets are set out below:

• Purchased software - 3 years (33%).
• Developed software - 4 years (25%).

Cost Allocation

The Parliamentary Commissioner for the Environment has one output only. All costs are allocated directly to that output.

Notes to the Financial Statements#

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Note 1 - Operating Expenses

Note 2 - Reconciliation of Net Surplus to Net Cash Flows from Operating Activities for the year ending 30 June 2011#

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Ministerial Statements of Responsibility#

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Each of us is satisfied that the information on future operating intentions provided by our respective departments and included in the Information Supporting the Estimates for the Environment Sector is in accordance with sections 38, 40 and 41 of the Public Finance Act 1989 and is consistent with the policies and performance expectations of the government.

Chief Executive Statements of Responsibility#

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Ministry for the Environment

In signing this statement, I acknowledge that I am responsible for the information contained in the Information Supporting the Estimates for the Environment Sector relating to the Ministry for the Environment and for the Votes for which the Ministry for the Environment is the administering department. Specifically, this information is contained in the Ministry for the Environment's statement of forecast service performance, forecast financial statements and statement of intent.

This information has been prepared in accordance with the Public Finance Act 1989. It is also consistent with the proposed appropriations set out in the Appropriation (2010/11 Estimates) Bill, as presented to the House of Representatives in accordance with section 13 of the Public Finance Act 1989, and with existing appropriations and financial authorities.

Department of Conservation

In signing this statement, I acknowledge that I am responsible for the information contained in the Information Supporting the Estimates for the Environment Sector relating to the Department of Conservation and for the Vote for which the Department of Conservation is the administering department. Specifically, this information is contained in the Department of Conservation's statement of forecast service performance, forecast financial statements and statement of intent.

This information has been prepared in accordance with the Public Finance Act 1989. It is also consistent with the proposed appropriations set out in the Appropriation (2010/11 Estimates) Bill, as presented to the House of Representatives in accordance with section 13 of the Public Finance Act 1989, and with existing appropriations and financial authorities.

Parliamentary Commissioner for the Environment

In signing this statement, I acknowledge that I am responsible for the information contained in the Information Supporting the Estimates for the Environment Sector relating to the Parliamentary Commissioner for the Environment and for the Vote for which the Parliamentary Commissioner for the Environment is the administering department. Specifically, this information is contained in the Parliamentary Commissioner for the Environment's statement of forecast service performance, forecast financial statements and statement of intent.

This information has been prepared in accordance with the Public Finance Act 1989. It is also consistent with the proposed appropriations set out in the Appropriation (2010/11 Estimates) Bill, as presented to the House of Representatives in accordance with section 13 of the Public Finance Act 1989, and with existing appropriations and financial authorities.

Performance Information for Appropriations Vote Climate Change#

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MINISTER(S) RESPONSIBLE FOR APPROPRIATIONS: Minister for Climate Change Issues (M12)

ADMINISTERING DEPARTMENT: Ministry for the Environment

MINISTER RESPONSIBLE FOR MINISTRY FOR THE ENVIRONMENT: Minister for the Environment

Part 1 - Summary of the Vote

Part 1.1 - Overview of the Vote

The Minister for Climate Change Issues is responsible for appropriations in Vote Climate Change for the 2010/11 financial year covering the following:

• a total of nearly $29 million over the period of four years for the development of a national carbon accounting system
• a total of nearly $12 million for policy advice in relation to international negotiations under the Kyoto Protocol, development and implementation of the Emissions Trading Scheme and other climate change policy measures
• a total of nearly $1,034 million for the allocation of New Zealand emission units to the NZ economy
• a total of $300,000 for New Zealand's contribution to the Climate Change Development Fund to support international projects addressing climate change impacts
• a total of $127,000 for New Zealand's contribution to the United Nations Framework Convention on Climate Change
• a total of nearly $8 million for the issue of New Zealand Assigned Amount Units to Permanent Forest Sink Initiative participants, and
• a total of over $2 million for the purchase of Projects to Reduce Emissions (PRE) emission units by the Crown from the PRE portfolio.

Details of these appropriations are set out in Parts 2-6 below.

Part 1.2 - High-Level Objectives of the Vote#

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Government Priorities and Outcomes - Links to Appropriations

Part 1.3 - Trends in the Vote#

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Summary of Financial Activity

Analysis of Significant Trends

Analysis of Significant Trends

Source: Ministry for the Environment

Part 1.4 - Reconciliation of Changes in Appropriation Structure#

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Explanations of the reasons for changing the appropriation structure are noted in the details of each appropriation in Parts 2-6.

Part 2 - Details and Expected Performance for Output Expenses#

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Part 2.1 - Departmental Output Expenses

Intended Impacts, Outcomes and Objectives

Land Use and Carbon Analysis System (M12)

Scope of Appropriation and Expenses

Revenue

Reasons for Change in Appropriation

This appropriation was established during the year to replace the Carbon Monitoring Programme.

Output Performance Measures and Standards

Current and Past Policy Initiatives

Policy Advice - Climate Change (M12)#

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Scope of Appropriation

Expenses and Revenue

Reasons for Change in Appropriation

The decrease in the appropriation is due to the reduction in funding for the Review of the Emissions Trading Scheme from 2010/11 and the discontinuation of the Carbon Neutral Public Service programme.

Output Performance Measures and Standards

The policy advice and analysis:

• identifies the problem, relevant options, costs and benefits, and risks
• is rigorous, logical, factually accurate and provides supporting evidence
• demonstrates that it is based on appropriate consultation and engagement across government and with affected parties
• is practical, action-oriented and considers implementation
• demonstrates an understanding of the needs of the target audience
• is clear, concise, professional and presented in plain language, and
• is provided within agreed timeframes and budgets.

Note - All aspects of the standards may not apply to specific pieces of policy advice, given considerations of urgency or the particular nature of the advice to be provided. For instance, some of our work is second-opinion advice on other departments' proposals often undertaken under tight time pressures.

Current and Past Policy Initiatives

Part 5 - Details and Expected Results for Other Expenses#

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Part 5.2 - Non-Departmental Other Expenses

Intended Impacts, Outcomes and Objectives

Allocation of New Zealand Units (M12)

Scope of Appropriation

Expenses

Reasons for Change in Appropriation

This increase in appropriation is due to the implementation of an intensity-based approach to free allocation to emissions-intensive, trade exposed industries, and allocation to the fishing and forestry sectors. This appropriation was re-forecast to be in line with the preliminary projected balance of emissions units including changes to underlying assumptions during the first commitment period (2008-2012) of the Kyoto Protocol (also known as the net position report). This included the impact of changes in assumptions underlying the Emissions Trading Scheme, including carbon price and an increase in the estimated uptake of post-1989 foresters.

Expected Results

Current and Past Policy Initiatives

Climate Change Development Fund (M12)#

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Scope of Appropriation

Expenses

Expected Results

Framework Convention on Climate Change (M12)#

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Scope of Appropriation

Expenses

Reasons for Change in Appropriation

The decrease in appropriation is due to an additional contribution finishing at the end of 2009/10.

Expected Results

Issue of New Zealand Assigned Amount Units to Permanent Forest Sink Initiative Participants (M12)#

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Scope of Appropriation

Expenses

Reasons for Change in Appropriation

The increase in appropriation in 2010/11 reflects an allowance for forecast changes in exchange rates and carbon prices for NZ AAUs to be claimed by Permanent Forest Sink Initiative participants in that financial year.

Expected Results

Current and Past Policy Initiatives

Reporting Mechanisms#

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The above table indicates the mechanisms to be used for reporting actual performance for each non-departmental other expenses appropriation.

Part 6 - Details and Expected Results for Capital Expenditure#

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Part 6.2 - Non-Departmental Capital Expenditure

Intended Impacts, Outcomes and Objectives

Purchase of PRE Units (M12)

Scope of Appropriation

Capital Expenditure

Reasons for Change in Appropriation

The decrease in appropriation is due to the timing of the purchase of PRE units under the committed contracts which span into outyears beyond the final year of funding.

Expected Results

Current and Past Policy Initiatives

Reporting Mechanisms#

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The above table indicates the mechanisms to be used for reporting actual results for each non-departmental capital expenditure appropriation.

Performance Information for Appropriations Vote Conservation#

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MINISTER(S) RESPONSIBLE FOR APPROPRIATIONS: Minister of Conservation (M16)

ADMINISTERING DEPARTMENT: Department of Conservation

MINISTER RESPONSIBLE FOR DEPARTMENT OF CONSERVATION: Minister of Conservation

Part 1 - Summary of the Vote

Part 1.1 - Overview of the Vote

The Minister of Conservation is responsible for appropriations in the Vote for the 2010/11 financial year covering the following:

• working with communities to protect natural and historic resources ($15 million)
• services to control weed and animal pests on lands administered by the department in relation to regional pest management strategies ($3 million)
• the protection and conservation management of historic heritage ($5.603 million)
• management of natural heritage including the maintenance, restoration and protection of ecosystems, habitats and species ($158.737 million)
• recreational facilities and services, and the management of business concessions ($128.908 million)
• policy advice, services to the Minister of Conservation and statutory bodies, and provision of statutory planning ($5.606 million)
• identification and implementation of protection for natural and historic places, management services of natural and historic places, and funding for projects for the New Zealand Biodiversity funds ($33.200 million)
• a total of $769,000 for assistance to the Southland District Council for additional community infrastructure arising from increased visitor numbers
• a total of $3.433 million for other expenses to be incurred by the Crown, and
• departmental capital expenditure of $49.603 million and non-departmental capital expenditure of $19.347 million.

Details of these appropriations are set out in Parts 2-6 below.

Part 1.2 - High-Level Objectives of the Vote#

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Government Priorities and Outcomes - Links to Appropriations

Objectives of the Vote

The Department of Conservation (DOC) is the central government organisation charged with promoting conservation of the natural and historic heritage of New Zealand on behalf of, and for the benefit of, present and future New Zealanders.

Much of DOC's work takes place on the more than 8 million hectares of conservation land and 33 marine reserves (covering almost 1.28 million hectares), and 6 marine mammal sanctuaries that it manages on behalf of New Zealanders. The conservation land makes up about one-third of the country, and includes national parks, high country parks, forest parks, offshore and subantarctic islands, and historic sites.

DOC is responsible for encouraging recreation opportunities on the lands and waters it manages. To that end, it provides and manages historic sites and visitor facilities, including walking, biking and four-wheel-drive tracks, huts, campsites and visitor centres.

DOC works within the statutory concessions framework to authorise tourism operators and other third party activities and uses on public conservation lands and waters. These include grazing, mining, and telecommunication sites.

Some of DOC's functions go beyond the boundaries of public conservation lands and waters. It protects marine mammals, indigenous freshwater fisheries, recreational fisheries and freshwater habitats, and is responsible for conserving indigenous wildlife wherever it lives. It advocates generally for the conservation of natural and historic resources, provides conservation information, and promotes the economic, environmental and social benefits of conservation.

DOC works across the central government sector, primarily but not exclusively through the natural resources sector group. It works with tangata whenua, landowners, regional and local government, businesses, science providers, recreation, outdoor and conservation organisations, and community groups.

Part 1.3 - Trends in the Vote#

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Summary of Financial Activity

Analysis of Significant Trends

Total Vote: All Appropriations

Total Vote: All Appropriations

Source: Department of Conservation

The departmental and non-departmental appropriations in Vote Conservation include the following significant changes.

There has been a general increase in gross output appropriations over the period 2005/06 to 2010/11, reflecting changes to both departmental and non-departmental outputs from Crown and other revenue. There has been a baseline reduction of $13.500 million per annum from 2009/10 to 2013/14. Other significant changes have included the following:

Departmental output expenses

• The New Zealand Biodiversity Strategy (NZBS) was adopted by the Government in February 2000 (with a funding package approved in that year's budget to assist implementation). Its goal is halting the decline in New Zealand's indigenous Biodiversity by 2020. This package, which covers a number of Votes including Biosecurity, Conservation, Environment and Fisheries, increased each year over the first five years.
• The funding in 2002 for the costs associated with the recognition of recreational and other assets that were previously undervalued or unrecognised in the departmental balance sheet.
• In 2005/06 the transfer of funding within Vote Biosecurity - Conservation to Vote Conservation and Vote Biosecurity - Agriculture and Forestry.

Capital expenditure

Funding for the ongoing costs associated with the recognition of recreational and other assets that were previously undervalued or unrecognised in the Departmental balance sheet. These assets were brought onto the balance sheet by way of capital injection. The capital injections are scheduled from 2007/08 as a proxy for the amount of depreciation that the Department would have accumulated had it inherited the assets at the start of their lifespan.

Crown revenue and receipts

The increase in Concessions revenue has been primarily driven by increases in revenue from tourism concessions, reflecting the national increases in international visitor arrivals through the period.

The main items making up the increase in Vote Conservation's total appropriations from 2009/10 to 2010/11 of $18.048 million are the following:

• expense and capital transfers of $42.688 million from 2009/10 to 2010/11
• partly offset by the one off purchase of Queen Mary Hospital for $9 million in 2009/10, and
• partly offset by $7.079 million received from the Office of Treaty Settlements regarding Port Nicholson in 2009/10 (also explains the decrease in Non-tax revenue from 2009/10 to 2010/11).

Performance Improvement Actions

The Department has identified 3 work-streams to improve the efficiency, effectiveness of departmental work, and alignment with the Government's priorities:

Part 1.4 - Reconciliation of Changes in Appropriation Structure#

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Explanations of the reasons for changing the appropriation structure are noted in the details of each appropriation in Parts 2-6.

Part 2 - Details and Expected Performance for Output Expenses#

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Part 2.1 - Departmental Output Expenses

Intended Impacts, Outcomes and Objectives

For further information on the intended impacts, outcomes and objectives of the departmental output expense appropriations please see the Statement of Intent for Department of Conservation.

Conservation with the Community (M16)

Scope of Appropriation

Expenses and Revenue

Output Performance Measures and Standards

Current and Past Policy Initiatives

Crown Contribution to Regional Pest Management Strategies (M16)#

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Scope of Appropriation

Expenses and Revenue

Output Performance Measures and Standards

Current and Past Policy Initiatives

Management of Historic Heritage (M16)#

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Scope of Appropriation

Expenses and Revenue

Output Performance Measures and Standards

Current and Past Policy Initiatives

Management of Natural Heritage (M16)#

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Scope of Appropriation

Expenses and Revenue

Output Performance Measures and Standards

Current and Past Policy Initiatives

Management of Recreational Opportunities (M16)#

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Scope of Appropriation

Expenses and Revenue

Output Performance Measures and Standards

Current and Past Policy Initiatives

Policy Advice, Servicing the Minister and Statutory Bodies, and Statutory Planning (M16)#

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Scope of Appropriation

Expenses and Revenue

Output Performance Measures and Standards

Current and Past Policy Initiatives

Recreational Opportunities Review (M16)#

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Scope of Appropriation

Expenses and Revenue

Part 2.2 - Non-Departmental Output Expenses#

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Intended Impacts, Outcomes and Objectives

Identification and Implementation of Protection for Natural and Historic Places (M16)

Scope of Appropriation

Expenses

Reasons for Change in Appropriation

The main reason for the increase in appropriation is due to expense transfers from 2009/10 to 2010/11. These are necessary due to delays inherent in the nature of the funds' activities.

Output Performance Measures and Standards

Current and Past Policy Initiatives

Management Services - Natural and Historic Places (M16)#

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Scope of Appropriation

Expenses

Output Performance Measures and Standards

Moutoa Gardens/Pakaitore (M16)#

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Scope of Appropriation

Expenses

Output Performance Measures and Standards

NZ Biodiversity Funds (M16)#

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Scope of Appropriation

Expenses

Reasons for Change in Appropriation

The increase in appropriations is due to expense transfers from 2009/10 to 2010/11. All Non-Departmental biodiversity projects experience a lag between committing to expenditure and completion of projects due to the private landowner / community group involvement in projects (and also climatic influences).

Output Performance Measures and Standards

Current and Past Policy Initiatives

Stewart Island Infrastructure (M16)#

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Scope of Appropriation

Expenses

Reasons for Change in Appropriation

The change in appropriation is due to an expense transfer from 2009/10 to 2010/11. There have been delays in commencing this project.

Summary of Service Providers for Non-Departmental Outputs#

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The decrease in appropriation from 2009/10 to 2010/11 regarding Nga Whenua Rahui is due to expense transfers from 2008/09 to 2009/10.

The increase in appropriation from 2009/10 to 2010/11 regarding Nature Heritage Fund and NZ Biodiversity Funds is due to expense transfers from 2009/10 to 2010/11. The Nature Heritage Fund expense transfer relates primarily to the South Island Landless Natives Act 1906 (SILNA) policy review.

The above table summarises funding to be allocated through Vote Conservation to non-departmental providers, along with an indication of the mechanism to be used for reporting actual performance and (where determined) the length of the funding commitment.

The above table summarises funding to be allocated through Vote Conservation to non-departmental providers, along with an indication of the mechanism to be used for reporting actual performance and (where determined) the length of the funding commitment.

Part 5 - Details and Expected Results for Other Expenses#

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Part 5.2 - Non-Departmental Other Expenses

Intended Impacts, Outcomes and Objectives

For further information on the intended impacts, outcomes and objectives of the non-departmental other expense appropriations please see the Statement of Intent for Department of Conservation.

Compensation Payments (M16)

Scope of Appropriation

Expenses

Expected Results

Depreciation - Crown Buildings (M16)#

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Scope of Appropriation

Expenses

Expected Results

Depreciation - Infrastructure (M16)#

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Scope of Appropriation

Expenses

Matauranga Maori Fund (M16)#

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Scope of Appropriation

Expenses

Reasons for Change in Appropriation

The decrease in appropriation is due to expense transfers from 2008/09 to 2009/10.

Expected Results

Payment of Rates on Properties for Concessionaires (M16)#

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Scope of Appropriation

Expenses

Expected Results

Provision for Bad and Doubtful Debts (M16)#

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Scope of Appropriation

Expenses

Expected Results

Subscriptions to International Organisations (M16)#

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Scope of Appropriation

Expenses

Expected Results

Vested Coastal Marine Areas Compensation (M16)#

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Scope of Appropriation

Expenses

Expected Results

Waikaremoana Lakebed Lease (M16)#

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Scope of Appropriation

Expenses

Expected Results

Part 6 - Details and Expected Results for Capital Expenditure#

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Part 6.1 - Departmental Capital Expenditure

Intended Impacts, Outcomes and Objectives

Department of Conservation - Capital Expenditure PLA (M16)

Scope of Appropriation

Capital Expenditure

Reasons for Change in Appropriation

The decrease in expenditure on Property, Plant and Equipment is mainly due to decreased spending in the following asset classes:

• buildings ($1.516 million)
• plant field and radio equipment ($984,000),and
• visitor assets ($2.310 million).

The increase in expenditure on Intangibles is due to increased spending on the Natural Heritage Management System.

Part 6.2 - Non-Departmental Capital Expenditure#

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Intended Impacts, Outcomes and Objectives

Crown Land Acquisitions (M16)

Scope of Appropriation

Capital Expenditure

Reasons for Change in Appropriation

The decrease in appropriation from 2009/10 to 2010/11 is due to the purchase of Queen Mary Hospital ($9 million) in 2009/10.

Milford Flood Protection (M16)#

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Scope of Appropriation

Capital Expenditure

Reasons for Change in Appropriation

Major capital works underway in 2010/11.

Purchase and Development of Reserves (M16)#

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Scope of Appropriation

Capital Expenditure

Reasons for Change in Appropriation

This appropriation previously was classified as a Non-Departmental Other Expense but has now been reclassified into the correct appropriation type. The 2009/10 appropriation included a carry forward of the trust balance of $5.773 million from 2008/09. There has been a capital transfer of $5 million from 2009/10 to 2010/11.

Expected Results

Performance Information for Appropriations Vote Environment#

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MINISTER(S) RESPONSIBLE FOR APPROPRIATIONS: Minister for the Environment (M29)

ADMINISTERING DEPARTMENT: Ministry for the Environment

MINISTER RESPONSIBLE FOR MINISTRY FOR THE ENVIRONMENT: Minister for the Environment

Part 1 - Summary of the Vote

Part 1.1 - Overview of the Vote

The Minister for the Environment is responsible for appropriations in Vote Environment for the 2010/11 financial year covering the following:

• a total of nearly $41 million for the Ministry for the Environment to provide advice on environmental policies, issues and the implementation of government decisions
• a total of nearly $17 million for the Ministry for the Environment to deal with and determine ministerial call-ins and applications made to the Environmental Protection Authority under Part 6AA of the Resource Management Act 1991
• a total of over $10 million for the implementation and operation of the Hazardous Substances and New Organisms Act 1996 by the Environmental Risk Management Authority
• a total of nearly $14 million for services provided by other third parties (investigation, management and remediation services related to contaminated sites being the most significant)
• a total of over $25 million in funding and grants to third parties for environment initiatives (waste minimisation initiatives and restoration of Rotorua Lakes being the most significant)
• a total of $510,000 for subscriptions and memberships to international environmental agreements and programmes
• a total of over $13 million for the Waikato River Clean-up Fund and Waikato River co-governance and co-management arrangements
• a total of over $1 million for the Crown's contribution to assist with the installation of clean and energy efficient heating with a focus on the homes of low income earners
• a total of $15 million for the payments to territorial local authorities for their proportion of the Waste Disposal Levy as prescribed under the Waste Minimisation Act 2008
• a total of $585,000 for capital expenditure by the Ministry for the Environment, mainly for the development and purchase of new software.

Details of these appropriations are set out in Parts 2-6 below.

Part 1.2 - High-Level Objectives of the Vote#

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Government Priorities and Outcomes - Links to Appropriations

Part 1.3 - Trends in the Vote#

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Summary of Financial Activity

New Policy Initiatives

Analysis of Significant Trends

Analysis of Significant Trends

Source: Ministry for the Environment

Part 2 - Details and Expected Performance for Output Expenses#

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Part 2.1 - Departmental Output Expenses

Intended Impacts, Outcomes and Objectives

For further information on the intended impacts, outcomes and objectives of the departmental output expense appropriations please see the Statement of Intent for the Ministry for the Environment.

Delivery of Environmental Management Programmes (M29)

Scope of Appropriation

Expenses and Revenue

Output Performance Measures and Standards

Environmental assistance to the Pacific Islands (M29)#

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Scope of Appropriation

Expenses and Revenue

Reasons for Change in Appropriation

The increase in appropriation is due to an expense transfer of $51,000 to 2010/11. The completion date for this project has been extended to 31 January 2011.

Output Performance Measures and Standards

Environmental Policy Advice (M29)#

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Scope of Appropriation

Expenses and Revenue

Reasons for Change in Appropriation

The increase in appropriation is primarily due to an expense transfer of $3 million from 2009/10 to manage and deliver the new and increased activities in areas of resource management reform and New Start for Freshwater. However, this increase is largely offset by a transfer of $2.667 million to Non-Departmental Output Expense: Lake Taupo Protection Project to align with the other similar projects being funded from Non-Departmental Other Expenses.

Output Performance Measures and Standards

The policy advice and analysis:

• identifies the problem, relevant options, costs and benefits, and risks
• is rigorous, logical, factually accurate and provides supporting evidence
• demonstrates that it is based on appropriate consultation and engagement across government and with affected parties
• is practical, action-oriented and considers implementation
• demonstrates an understanding of the needs of the target audience
• is clear, concise, professional and presented in plain language
• is provided within agreed timeframes and budgets.

Note - All aspects of the standards may not apply to specific pieces of policy advice, given considerations of urgency or the particular nature of the advice to be provided. For instance, some of our work is second-opinion advice on other departments' proposals often undertaken under tight time pressures.

Current and Past Policy Initiatives

Processing of Resource Management Call-ins and applications made to the Environmental Protection Authority (M29)#

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Scope of Appropriation

Expenses and Revenue

Reasons for Change in Appropriation

This appropriation was approved during the year and has resulted from combining two appropriations ie, Resource Management Act Call-ins and Applications to the Environmental Protection Authority. The appropriation for 2010/11 reflects the cost of handling continuing call-ins for Hauauru ma Raki, Turitea Wind Farms and new call-ins Tauhara Geothermal project and Waterview and the anticipated applications to the Environmental Protection Authority.

Output Performance Measures and Standards

Current and Past Policy Initiatives

Waste Minimisation (M29)#

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Scope of Appropriation

Expenses and Revenue

Reasons for Change in Appropriation

The decrease in appropriation reflects the forecast of a lower administration fee in 2010/11 as the Waste Minimisation Act 2008 continues to be implemented.

Output Performance Measures and Standards

Current and Past Policy Initiatives

Part 2.2 - Non-Departmental Output Expenses#

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Intended Impacts, Outcomes and Objectives

Contaminated Sites Remediation Fund (M29)

Scope of Appropriation

Expenses

Reasons for Change in Appropriation

The increase in appropriation reflects the timing of the costs associated with the work relating to the clean-up of the Tui Mine at Te Aroha.

Output Performance Measures and Standards

Hazardous Substances and New Organisms Assessment and Management (M29)#

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Scope of Appropriation

Expenses

Output Performance Measures and Standards

Current and Past Policy Initiatives

Lake Taupo Protection Programme (M29)#

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Scope of Appropriation

Expenses

Reasons for Change in Appropriation

This appropriation was established during the year and reflects an expense transfer from Departmental Output Expense: Environmental Policy Advice to align with other similar projects being funded from Non-Departmental Other Expenses.

Output Performance Measures and Standards

Current and Past Policy Initiatives

Promotion of Sustainable Land Management (M29)#

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Scope of Appropriation

Expenses

Output Performance Measures and Standards

Sustainable Management Fund (M29)#

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Scope of Appropriation

Expenses

Reasons for Change in Appropriation

The decrease in appropriation is line with Government decisions.

Output Performance Measures and Standards

Current and Past Policy Initiatives

Summary of Service Providers for Non-Departmental Outputs#

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The above table summarises funding to be allocated through Vote Environment to non-departmental providers, along with an indication of the mechanism to be used for reporting actual performance and (where determined) the length of the funding commitment.

Part 5 - Details and Expected Results for Other Expenses#

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Part 5.2 - Non-Departmental Other Expenses

Intended Impacts, Outcomes and Objectives

Contestable Waste Minimisation Fund (M29)

Scope of Appropriation

Expenses

Reasons for Change in Appropriation

The increase in appropriation in 2010/11 has been based on the forecasts of the level of Waste Disposal Levy expected to be collected each year.

Expected Results

Current and Past Policy Initiatives

International Subscriptions (M29)#

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Scope of Appropriation

Expenses

Expected Results

Legal and Environment Centre Grants (M29)#

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Scope of Appropriation

Expenses

Expected Results

Rotorua Lakes Restoration Programme (M29)#

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Scope of Appropriation

Expenses

Reasons for Change in Appropriation

The increase in appropriation is due to re-phasing of the contribution timing within the Rotorua Lakes Funding Deed as agreed with Environment Bay of Plenty.

Expected Results

Current and Past Policy Initiatives

United Nations Environment Programme (M29)#

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Scope of Appropriation

Expenses

Expected Results

Waikato River Clean-up Fund (M29)#

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Scope of Appropriation

Expenses

Reasons for Change in Appropriation

The decrease in appropriation is in line with the scheduled funding under the Deed of Settlement with Waikato-Tainui. The initial clean-up funds payments to Waikato River Authority were payable in 2009/10. However, due to delays in the date of the enactment of the Waikato Raupatu Claims (Waikato River) Settlement bill it is possible that these payments will now be made in 2010/11.

Expected Results

Current and Past Policy Initiatives

Waikato River co-governance (M29)#

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Scope of Appropriation

Expenses

Reasons for Change in Appropriation

This appropriation was established during the year.

Expected Results

Current and Past Policy Initiatives

Waikato River Co-Management (M29)#

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Scope of Appropriation

Expenses

Reasons for Change in Appropriation

The decrease in appropriation is due to initial co-management payments to Waikato-Tainui, Ngati Tuwharetoa, Raukawa, Te Arawa and Maniapoto iwi under the Waikato-Tainui Treaty settlement being payable in 2009/10. However, due to delays in the date of the enactment of the Waikato Raupatu Claims (Waikato River) Settlement bill it is possible that these payments will now be made in 2010/11.The funding in 2010/11 and outyears is to support the on-going co-management arrangements in relation to the Waikato River.

Expected Results

Current and Past Policy Initiatives

Warm Homes Grants and Assistance (M29)#

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Scope of Appropriation

Expenses

Expected Results

Current and Past Policy Initiatives

Waste Disposal Levy Disbursements to Territorial Local Authorities (M29)#

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Scope of Appropriation

Expenses

Expected Results

Current and Past Policy Initiatives

Reporting Mechanisms#

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The above table indicates the mechanisms to be used for reporting actual performance for each non-departmental other expenses appropriation.

Part 6 - Details and Expected Results for Capital Expenditure#

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Part 6.1 - Departmental Capital Expenditure

Intended Impacts, Outcomes and Objectives

Ministry for the Environment - Capital Expenditure PLA (M29)

Scope of Appropriation

Capital Expenditure

Reasons for Change in Appropriation

The decrease in appropriation is primarily due to the completion of a significant portion of the development of the New Zealand Carbon Accounting System and the completion of Waste Levy and Waste Minimisation Fund Systems.

Expected Results

Performance Information for Appropriations Vote Local Government#

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MINISTER(S) RESPONSIBLE FOR APPROPRIATIONS: Minister of Local Government (M49)

ADMINISTERING DEPARTMENT: Department of Internal Affairs

MINISTER RESPONSIBLE FOR DEPARTMENT OF INTERNAL AFFAIRS: Minister of Internal Affairs

Part 1 - Summary of the Vote

Part 1.1 - Overview of the Vote

The Minister of Local Government is responsible for appropriations in the Vote for the 2010/11 financial year covering the following:

Departmental Appropriations

• a total of $183,000 (2% of total departmental appropriations in this Vote) on implementation of the government's decisions on the recommendations of the Royal Commission on Auckland Governance
• a total of $3.513 million (34% of total departmental appropriations in this Vote) for advisory, information, regulatory and support services including administration of statutes, providing information and advice about local government, supporting the Local Government Commission, local government services to offshore islands, providing Lake Taupo Harbourmaster functions, and administering the Rates Rebate Scheme
• a total of $6.641 million (64% of total departmental appropriations in this Vote) on providing policy advice on, and information relating to, local government issues, including ministerial correspondence and questions.

Non-Departmental Appropriations

• a total of $57 million for assisting low-income residential ratepayers with rates rebates
• a total of $2.197 million contribution for the cost of Chatham Islands Council for meeting its statutory responsibilities
• a total of $147,000 for depreciation on Lake Taupo's Crown-owned assets
• a total of $1.500 million grant for the use of Lake Taupo, based upon a 2007 agreement between the Crown and the Tuwharetoa iwi
• a total of $40.793 million loan to the Auckland Transition Agency
• a total of $34,000 for upgrading boating facilities at Lake Taupo
• a total of $5 million capital funding for a Local Government Debt Vehicle.

Details of these appropriations are set out in Parts 2-6 below.

Part 1.2 - High-Level Objectives of the Vote#

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Contribution of Appropriations to Government Priorities and Outcomes

Part 1.3 - Trends in the Vote#

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Summary of Financial Activity

New Policy Initiatives

Note 1 - The Crown will receive interest of 5% per annum for this loan.

Note 2 - The Auckland Transition Agency is due to repay this funding to the Crown during the 2011/12 financial year.

Analysis of Significant Trends

Total Vote: All Appropriation

Significant changes in departmental and non-departmental appropriations are discussed briefly below.

Vote trends in actual expenses and capital expenditure by appropriation type

Source: Department of Internal Affairs

The movements in departmental and non-departmental appropriations in Vote Local Government are detailed in the Summary of Financial Activity table.

Departmental Output Expenses

The baseline increased in 2006/07 due to expense transfers from 2005/06 to 2006/07 for the Upgrade of Information and Technology Infrastructure, hosting the 2007 Conference of the Commonwealth Local Government Forum, the National Dog Database, the Local Government Commission for the review of the Local Electoral Act 2001 and the Local Government Act 2002, the Auckland Infrastructure review and for an advisory panel to assist the Waitomo District Council.

The increase in 2008/09 is largely due to expense transfers from 2007/08 to 2008/09 for the Upgrade of Information and Technology Infrastructure and Sustainable Accommodation. For 2008/09 and outyears, additional funding was received for the professional development of elected members of councils and co-management of the upper Waikato river.

The decrease in funding from 2009/10 to 2010/11 is mainly due to an expense transfer from 2008/09 to 2009/10 for the implementation of the Royal Commission on Auckland Governance recommendations and one-off funding in 2009/10 only for capability building.

Benefits and Other Unrequited Expenses

The baseline increased from 2006/07 onwards to allow for revised income thresholds for entitlements under the Rates Rebate Scheme. Additional funding was provided from 2008/09 for consumer price index adjustments to rate rebates claims.

The estimated actual for 2009/10 reflects the expected level of demand in 2009/10.

Non-Departmental Other Expenses

Funding was provided in 2005/06 for the purchase of land from Chelsea Estate Limited and part of Waitangarua Farm, and in 2007/08 for settlement costs relating to Lake Taupo property rights. Expenditure is relatively stable from 2008/09.

Non-Departmental Capital Expenditure

In 2009/10 and 2010/11 a loan was provided to the Auckland Transition Agency to enable implementation of the Auckland Governance Reforms. In 2010/11, expenditure will increase due to the establishment of a Local Government debt vehicle to enable local councils to raise funds on capital markets more efficiently than at present.

Part 2 - Details and Expected Performance for Output Expenses#

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Part 2.1 - Departmental Output Expenses

Intended Impacts, Outcomes and Objectives

For further information on the intended impacts, outcomes and objectives of the departmental output expense appropriations, please see the Statement of Intent for the Department of Internal Affairs.

Implementation of Auckland Governance Reforms (M49)

Scope of Appropriation

Expenses and Revenue

Reasons for Change in Appropriation

The decrease in this appropriation is mainly due to a reduction in the provision of support services to the Auckland Transition Agency in 2010/11.

Output Performance Measures and Standards

Current and Past Policy Initiatives

Services for Local Government MCOA (M49)#

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Scope of Appropriation

Explanation for Use of Multi-Class Output Expense Appropriation

Both outputs contribute to the effective governance and support for New Zealand's Local Government sector.

Expenses and Revenue

Reasons for Change in Appropriation

The decrease in this appropriation is largely due to one-off funding received in 2009/10 for monitoring of the Auckland Transition Agency and an expense transfer from 2008/09 to 2009/10 for the Royal Commission on Auckland Governance.

Output Performance Measures and Standards

Note 1 - Ratings used in all Ministerial Satisfaction Surveys are: Very Good, Good, Satisfied, Poor, Very Poor.

Note 2 - Activity information relates to output volume measures that are demand driven and therefore outside the Department's control.

Conditions on Use of Appropriation

Memorandum Account

Current and Past Policy Initiatives

Part 3 - Details for Benefits and Other Unrequited Expenses#

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Part 3.2 - Non-Departmental Benefits and Other Unrequited Expenses

Intended Impacts, Outcomes and Objectives

Rates Rebate Scheme (M49)

Scope of Appropriation

Expenses

Conditions on Use of Appropriation

Current and Past Policy Initiatives

Part 5 - Details and Expected Results for Other Expenses#

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Part 5.2 - Non-Departmental Other Expenses

Intended Impacts, Outcomes and Objectives

Chatham Islands Council (M49)

Scope of Appropriation

Expenses

Reasons for Change in Appropriation

The decrease in this appropriation is due to a lower level of funding for the Chatham Islands waste management programme in 2010/11.

Expected Results

Current and Past Policy Initiatives

Depreciation (M49)#

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Scope of Appropriation

Expenses

Tuwharetoa Maori Trust Board PLA (M49)#

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Scope of Appropriation

Expenses

Conditions on Use of Appropriation

Current and Past Policy Initiatives