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Non-departmental schedules and statements

The following non-departmental schedules and statements record the income, expenses, assets, liabilities, commitments, contingent liabilities and contingent assets that the Department manages on behalf of the Crown.

Schedule of non-departmental revenue and receipts

for the year ended 30 June 2008

Actual
2007 $000
  Note Actual
2008
$000
Main
Estimates 2008
$000
Supplementary
Estimates
2008
$000
  Non-tax revenue
115,163 Interest on Housing New Zealand Corporation loans   151,764 130,980 151,942
20,211 Dividend from Housing New Zealand Corporation   12,999 7,356 12,999
- Services to support homeownership   - - 224
135,374 Total non-tax revenue 2 164,763 138,336 165,165

Statement of non-Departmental expenditure and capital expenditure against appropriations

for the year ended 30 June 2008

Actual
2007
$000
  Note Actual
2008
$000
Main
Estimates
2008
$000
Supplementary
Estimates
2008
$000
  Non-departmental output expenses
9,604 Contracted Housing Support Services   11,029 12,072 11,571
9,198 HNZC Housing Support Services   10,472 13,913 13,936
3,315 Housing Policy Advice   2,416 2,509 2,419
- Administration of Crown Properties - Housing Act 1955   69 - 1,247
22,117 Total non-departmental output expenses   23,986 28,494 29,173
  Benefits and other unrequited expenses
6,439 Housing Assistance   8,943 9,740 9,740
433,932 Income-Related Rental Subsidy   465,165 465,380 463,363
440,371 Total benefits and other unrequited expenses   474,108 475,120 473,103
  Other expenses to be incurred by the Crown
4,145 Community Housing Rent Relief Programme   4,000 4,500 4,000
1,430 Increase in debt provision   1,767 1,807 1,807
5,575 Total other expenses to be incurred by the Crown   5,767 6,307 5,807
  Capital expenditure
259,342 Housing New Zealand Corporation (HNZC) - Loans to refinance third party debt   131,187 131,187 131,187
188,193 Capital injections to Housing New Zealand Corporation for housing activities   89,048 111,168 102,417
- Housing New Zealand Corporation (HNZC) - Loans to refinance Crown debt   40,000 40,000 40,000
- Housing New Zealand Limited (HNZL) - Loans to refinance Crown debt   50,000 50,000 50,000
- Acquisitions and developments under Housing Act 1955   10,561 - 11,945
447,535 Total capital expenditure   320,796 332,355 335,549
915,598 Total non-departmental expenditure and appropriations 3 824,657 842,276 843,632

Schedule of non-departmental assets

as at 30 June 2008

Actual
2007
$000
Note Actual
2008
$000
Main
Estimates
2008
$000
Supplementary
Estimates
2008
$000
  Current assets
13,392 Cash and cash equivalents   3,996 500 28,053
11,437 Receivables and prepayments 4 12,396 9,252 9,252
34 Assets held for sale   34 - -
24,863 Total current assets   16,426 9,752 37,305
  Non-current assets
70,492 Investments 5 - - -
97,844 Physical assets   98,631 85,920 98,000
168,336 Total non-current assets   98,631 85,920 98,000
193,199 Total assets 6 115,057 95,672 135,305

Schedule of non-departmental liabilities

as at 30 June 2008

Actual
2007
$000
Note Actual
2008
$000
Main
Estimates
2008
$000
Supplementary
Estimates
2008
$000
  Current liabilities
82,026 Payables 7 12,012 71,497 73,904
82,026 Total current liabilities   12,012 71,497 73,904
  Term liabilities
16,492 Payables 7 - 17,624 17,624
16,492 Total term liabilities   - 17,624 17,624
98,518 Total liabilities   12,012 89,121 91,528

Statement of commitments

as at 30 June 2008

The Department reports nil non-departmental commitments as at 30 June 2008 (2007: nil)

Statement of contingent liabilities

as at 30 June 2008

Actual
2007
$000
Actual
2008
$000
900 Properties underwritten for Home Equity Scheme 900
900 Total contingent liabilities 900

Housing New Zealand Corporation has a contingent liability on properties underwritten for the Home Equity Scheme, a community-based home ownership programme. In the event of an actual liability the Corporation will use its acquisition budget to discharge the responsibility which is expected to have no material effect on the Corporation's financial position.

Unquantifiable contingent liabilities

Housing New Zealand Corporation is liable to the owners (ANZ National Bank Limited, Ichthus Limited and Westpac Banking Corporation) of mortgages sold by the Corporation during 1992 to 1999 for certain losses they may incur from specified limited aspects of their ownerships of those mortgages. The amount of the liability cannot be estimated.

Contingent assets

The Department on behalf of the Crown has no contingent assets (2007: nil).