PGPA Glossary

Australian Government response to the Finance and Public Administration References Committee report: Management and assurance of integrity by consulting services

This Government Response was tabled on 23 January 2026 in relation to the Finance and Public Administration Committee Report on Management and assurance of integrity by consulting services.

Travel arrangements tables

Travel Bookings

Year	Air

Australian Government Travel Arrangements

The Whole of Australian Government (WoAG) Travel Arrangements (the Arrangements) provide over 150 government entities access to a range of travel services, i

A list of invoices for the office of Andrew Hastie MP

Finance FOI Reference #
FOI Title	A list of invoices for the office of Andrew Hastie MP
Date released to applicant
Date first published on this site
Information

Senator the Hon Katy Gallagher
Minister for Finance
Minister for Women
Minister for the Public Service
Minister for Government Services

KG 02/26
Friday, 30 January 2026

KEY POINTS

The Monthly Financial Statements for December 2025 report the budget position against the expected monthly profile for the 2025‑26 financial year through to 31 December 2025, based on the 2025‑26 estimates published in the 2025‑26 Budget in March 2025.
The 2025‑26 Mid-Year Economic and Fiscal Outlook (MYEFO) was released on 17 December 2025. Commencing with the January 2026 Monthly Financial Statements, the budget position will be reported against the expected monthly profile based on the updated estimates in the 2025‑26 MYEFO.
The underlying cash balance for the 2025‑26 financial year to 31 December 2025 was a deficit of $33.8 billion.
The fiscal balance for the 2025‑26 financial year to 31 December 2025 was a deficit of $37.2 billion.

AGGREGATES(a)	ACTUAL 2025-2026 December $b	ACTUAL 2025-2026 YTD December $b	BUDGET ESTIMATE* 2025-2026 FULL YEAR $b	MYEFO ESTIMATE^ 2025-2026 FULL YEAR $b
Receipts(b)	66.2	362.7	735.4	749.8
Payments(c)	75.3	396.6	777.5	786.6
Underlying cash balance	-9.1	-33.8	-42.1	-36.8
Headline cash balance	-10.9	-39.6	-65.2	-58.6
Revenue	65.2	371.2	750.3	765.6
Expenses	73.0	404.5	785.7	809.2
Net operating balance	-7.8	-33.3	-35.4	-43.6
Net capital investment	0.8	3.9	8.8	11.2
Fiscal balance	-8.5	-37.2	-44.2	-54.8
Total assets		905.8	906.1	925.8
Total liabilities		1,523.8	1,527.9	1,570.1
Net worth(d)		-618.0	-621.8	-644.3
Net debt(e)		556.4	620.3	587.5

Australian Government general government sector operating statement

	Note	ACTUAL 2025-2026 December $m	ACTUAL 2025-2026 YTD December $m	Budget Profile 2025-2026 YTD December $m	BUDGET ESTIMATE* 2025-2026 FULL YEAR $m
Revenue
Taxation revenue	1,2	60,916	343,097	329,690	694,304
Sales of goods and services		838	11,223	10,881	22,256
Interest income		662	4,157	4,336	10,619
Dividend and distribution income		800	3,705	3,713	7,434
Other		2,002	8,978	7,381	15,648
Total revenue		65,217	371,160	356,002	750,262
Expenses
Gross operating expenses
Wages and salaries(a)		2,634	15,567	15,227	30,450
Superannuation		769	4,637	4,415	8,771
Depreciation and amortisation		1,154	7,006	7,144	14,196
Supply of goods and services		22,349	114,646	116,270	229,440
Other operating expenses(a)		1,202	8,611	6,334	12,485
Total gross operating expenses		28,108	150,467	149,390	295,342
Superannuation interest expense		1,232	7,392	7,599	15,198
Interest expenses		3,015	18,999	18,771	38,696
Current transfers
Current grants		22,457	113,448	111,904	223,378
Subsidy expenses		1,597	10,351	10,391	21,352
Personal benefits		15,124	87,654	86,915	169,410
Total current transfers		39,177	211,452	209,210	414,140
Capital transfers
Mutually agreed write-downs		314	11,917	1,360	2,930
Other capital grants		1,124	4,267	6,330	19,364
Total capital transfers		1,438	16,184	7,691	22,294
Total expenses	3	72,969	404,495	392,661	785,670
Net operating balance		-7,752	-33,334	-36,659	-35,408
Other economic flows
- included in operating result
Net write-downs of assets		400	-6,044	-6,088	-12,239
Assets recognised for the first time		26	146	133	393
Actuarial revaluations		3	27	-18	-1,060
Net foreign exchange gains		-88	-191	0	183
Net swap interest received		-33	401	-3	-7
Market valuation of debt		9,110	22,508	-6,859	-13,119
Other gains/(losses)		-566	13,052	4,790	9,860
Total other economic flows - included in operating result		8,852	29,899	-8,045	-15,989
Operating result(b)		1,100	-3,435	-44,704	-51,396
Non-owner movements in equity
Revaluation of equity investments		0	-1	0	203
Actuarial revaluations		0	0	0	-228
Other economic revaluations		116	-72	1	145
Total other economic flows - included in equity		116	-73	1	120
Comprehensive result - Total change in net worth		1,216	-3,508	-44,703	-51,277
Net operating balance		-7,752	-33,334	-36,659	-35,408
Net acquisition of non-financial assets
Purchases of non-financial assets		1,871	10,717	10,464	22,224
less Sales of non-financial assets		3	24	2	117
less Depreciation		1,154	7,006	7,144	14,196
plus Change in inventories		82	209	-453	859
plus Other movements in non-financial assets		-1	-1	0	0
Total net acquisition of non-financial assets		796	3,894	2,864	8,771
Fiscal balance (Net lending/borrowing)(c)		-8,548	-37,228	-39,524	-44,178

Australian Government general government sector balance sheet

	ACTUAL as at 31 December 2025 $m	BUDGET ESTIMATE* as at 30 June 2026 $m
Assets
Financial assets
Cash and deposits	63,956	73,579
Advances paid	68,125	77,939
Investments, loans and placements	258,711	248,576
Other receivables	104,151	92,762
Equity investments
Investments in other public sector entities	49,459	57,342
Equity accounted investments	6,531	6,485
Investments - shares	124,539	121,108
Total financial assets	675,473	677,792
Non-financial assets
Land	15,461	14,756
Buildings	54,584	50,875
Plant, equipment and infrastructure	119,387	120,634
Inventories	13,129	12,691
Intangibles	14,307	16,212
Investment properties	229	221
Biological assets	4	5
Heritage and cultural assets	13,164	12,803
Assets held for sale	48	81
Other non-financial assets	5	6
Total non-financial assets	230,317	228,283
Total assets	905,791	906,074
Liabilities
Interest bearing liabilities
Deposits held	316	418
Government securities	894,190	968,449
Loans	33,465	33,885
Lease liabilities	19,269	17,689
Total interest bearing liabilities	947,239	1,020,440
Provisions and payables
Superannuation liability(a)	318,544	313,806
Other employee liabilities	95,862	60,538
Suppliers payables	11,951	15,127
Personal benefits payables	4,417	4,759
Subsidies payables	509	672
Grants payables	3,105	5,667
Other payables	11,428	5,866
Provisions	130,763	100,993
Total provisions and payables	576,578	507,430
Total liabilities	1,523,817	1,527,870
Net worth(b)	-618,027	-621,796
Net financial worth(c)	-848,344	-850,079
Net financial liabilities(d)	897,803	907,420
Net debt(e)	556,446	620,345

Australian Government general government sector cash flow statement^(a)

	ACTUAL 2025-2026 December $m	ACTUAL 2025-2026 YTD December $m	Budget Profile 2025-2026 YTD December $m	BUDGET ESTIMATE* 2025-2026 FULL YEAR $m
Cash receipts from operating activities
Taxes received	61,291	332,841	322,390	676,086
Receipts from sales of goods and services	2,118	12,148	10,679	21,921
Interest receipts	736	4,882	5,040	9,389
Dividends, distributions and income tax equivalents	904	4,016	3,701	7,416
Other receipts	1,139	8,703	9,594	20,286
Total operating receipts	66,187	362,590	351,404	735,098
Cash payments for operating activities
Payments for employees(b)	-4,784	-25,962	-25,756	-48,917
Payments for goods and services	-22,650	-118,004	-117,743	-228,248
Grants and subsidies paid	-25,511	-130,527	-130,181	-266,344
Interest paid	-2,720	-13,878	-14,408	-27,885
Personal benefit payments	-15,150	-88,440	-88,838	-169,556
Other payments(b)	-1,188	-7,030	-6,870	-13,739
Total operating payments	-72,003	-383,841	-383,796	-754,689
Net cash flows from operating activities	-5,816	-21,251	-32,392	-19,590
Cash flows from investments in non-financial assets
Sales of non-financial assets	3	147	131	254
Purchases of non-financial assets	-2,985	-11,325	-10,755	-20,040
Net cash flows from investments in non-financial assets	-2,982	-11,178	-10,623	-19,786
Net cash flows from investments in financial assets for policy purposes	-1,872	-5,738	-8,901	-23,076
Net cash flows from investments in financial assets for liquidity purposes	-320	-5,229	-5,647	-4,839
Cash flows from financing activities
Borrowing (net)	11,015	30,437	34,154	72,773
Other financing (net)	-523	-1,958	-2,139	-4,911
Net cash flows from financing activities	10,491	28,480	32,015	67,863
Net increase/(decrease) in cash held	-499	-14,916	-25,548	571
GFS cash surplus(+)/deficit(-)(c)	-8,798	-32,429	-43,016	-39,376
plus Principal payments of lease liabilities(d)	-272	-1,389	-1,393	-2,746
Equals underlying cash balance(e)	-9,070	-33,818	-44,409	-42,122
plus Net cash flows from investments in financial assets for policy purposes	-1,872	-5,738	-8,901	-23,076
Equals headline cash balance	-10,942	-39,556	-53,310	-65,198

Note 1: Income Tax

	ACTUAL 2025-2026 December $m	ACTUAL 2025-2026 YTD December $m	Budget Profile 2025-2026 YTD December $m	BUDGET ESTIMATE* 2025-2026 FULL YEAR $m
Individuals and other withholding taxes
Gross income tax withholding	27,720	158,125	156,221	314,100
Gross other individuals	3,908	41,807	34,547	84,500
less Refunds	1,619	29,678	30,208	40,800
Total individuals and other withholding taxation	30,009	170,255	160,561	357,800
Fringe benefits tax	23	2,565	2,377	5,150
Company tax	14,713	71,831	68,517	143,500
Superannuation fund taxes	4,960	19,736	17,429	25,580
Petroleum resource rent tax	-9	721	1,161	1,980
Total income taxation revenue	49,697	265,106	250,045	534,010

Note 2: Indirect Tax

	ACTUAL 2025-2026 December $m	ACTUAL 2025-2026 YTD December $m	Budget Profile 2025-2026 YTD December $m	BUDGET ESTIMATE* 2025-2026 FULL YEAR $m
Goods and services tax	6,341	50,091	49,271	99,300
Wine equalisation tax	79	463	594	1,210
Luxury car tax	82	576	613	1,210
Excise duty	3,231	16,063	16,336	32,450
Customs duty	337	3,705	6,023	11,350
Other indirect tax	1,149	7,091	6,808	14,774
Total indirect taxation revenue	11,219	77,991	79,645	160,294

Note 3: Total expenses by function

	ACTUAL 2025-2026 December $m	ACTUAL 2025-2026 YTD December $m	BUDGET ESTIMATE* 2025-2026 FULL YEAR $m
Expenses by function
General public services	2,480	14,458	31,418
Defence	5,499	25,233	51,483
Public order and safety	761	4,620	9,145
Education	2,850	37,106	54,030
Health	10,096	62,956	124,803
Social security and welfare	28,199	152,372	290,966
Housing and community amenities	623	3,108	8,952
Recreation and culture	455	2,723	5,867
Fuel and energy	1,517	11,388	19,237
Agriculture, forestry and fishing	347	1,760	4,427
Mining, manufacturing and construction	437	2,612	5,522
Transport and communication	754	3,563	16,557
Other economic affairs	1,078	6,777	13,558
Other purposes
Public debt interest	2,359	13,227	28,429
Nominal superannuation interest	1,232	7,392	15,198
General purpose inter-government transactions	14,259	54,981	104,363
Natural disaster relief	23	221	874
Contingency reserve	0	0	842
Total expenses	72,969	404,495	785,670

AGOR 31 December 2025

Department of Health, Disability and Ageing – Youth Vaping Education (phase 3) campaign – January 2026

Department of Health, Disability and Ageing – National Tobacco and E-cigarette (phase 2) campaign – January 2026

Index of Briefs Prepared for 2025-26 Supplementary Budget Estimates

Finance FOI Reference #
FOI Title	Index of Briefs Prepared for 2025-26 Supplementary Budget Estimates
Date released to applicant
Date first published on this site
Information