Appendix 6: Explanation of Programme Budget Variance

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This appendix references the appropriation programme expenditure 2015-2016 in Table 2-1 on page 14 and provides additional information on the reason for the variances for each programme area’s expenditure as compared to budget allocations.

During 2015-2016, the TSRA operated under a programme structure which was focused on the delivery of outcomes and realisation of measurable benefits against the Torres Strait and Northern Peninsula Area Regional Plan 2009-2029 and the Torres Strait Development Plan 2014-2018.

The 2015-2016 actual programme spend from appropriation totalled $60.926 million compared to a budget allocation of $60.775 million, resulting in a variance of -$0.151 million or -0.24 per cent.

In the main, the variance can be attributed to changes in project phasing between financial years. Notes are provided below Table 6-3 on variances greater than 2 per cent between budget and actual.

The following programmes recorded variances between budget and actual. Note that the figures in the table include external funding.

Table 6-3: Programme expenditure – variance between budget and actual, 2015-2016 (unaudited; includes external funding)

Culture, Art and Heritage1 564 11.00
Economic Development (131) -1.00
Fisheries 2 85 5.00
Environmental Management 3 (226) -2.00
Governance and Leadership 4 (372) -8.00
Native Title 5 141 4.00
Healthy Communities 338 1.00
Safe Communities 6 (109) -4.00
Notes:
The budgeted figures differ from those in the portfolio budget statements because of additional funding received during the year and a reallocation with programmes to reflect reprioritisations to deliver on programme outcomes; the variance between total actual expenditure and total budget expenditure is minor and represents 0.41% of total spend.
1.   Variation (11.00 per cent) due to number and value of grant funding applications approved.
2.   Minor variation (5.00 per cent) due to rescheduling of activities from 2014-2015 to 2015-2016.
3.   Minor variation (-2.00 per cent) due to repayment of 2015 unspent grant received and scheduling of activities in 2015-2016.
4.   Variation (-8.00 per cent) due to phasing of key projects and additional activities.
5.   Variation (4.00 per cent) due to delay in recruitment of Legal Officer position.
6.   Variation (-4.00 per cent) due to number and value of grant funding applications approved and scheduling of activities.