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Forecast of Memorandum Accounts Balances for the Period Ending 30 June 2004


This Document is Archived


Statement of Intent 2003-2006

[ Last Updated 18 January 2006 ]


Memorandum accounts are notional accounts to record the accumulated balance of surpluses and deficits incurred for outputs operating on a full cost recovery basis. They are intended to provide a long-run perspective to the pricing of outputs.

  Estimated Closing Balance 30 June 2003Forecast Closing Balance 30 June 2004
  $000$000
Vote Commerce  
Registration and Provision of Statutory Information  
Opening Balance 1 July24,40425,417
Forecast annual surplus/(deficit)121,013(3,720)
Other movements  
-ASRB related activities funded from financial reporting fees-(280)
-Securities Commission related activities funded from financial reporting fees and prospectus registration fees-(707)
Closing Balance 30 June25,41720,710
Vote Communications  
Management and Enforcement of Radiocommunications Act 1989  
Opening Balance 1 July7,3057,456
Forecast annual surplus/(deficit)131513,128
Closing Balance 30 June7,45610,584
Vote Energy  
Administration of Gas and Electricity Regulations  
-Operations of Electrical Workers Registration Board  
Opening Balance 1 July430477
Forecast annual surplus/(deficit)1447-
Closing Balance 30 June477477

Action Taken to Address Surpluses in the Memorandum Accounts

Registration and Provision of Statutory Information

The impact of substantial overall increases in volumes within the Companies Office is being incorporated in the 10-year strategy model to address the impact of the shift from annual to electronic services and the fee adjustment required to meet the long term strategy to reduce the memorandum account.

Annual reviews will be undertaken to incorporate any volume impacts and to ensure this strategy is successful.

Management and Enforcement of Radiocommunications Act 1989

As a result of the review undertaken within the Radio Spectrum Management Group in 2002/2003, a fees review proposing a new fee structure to reflect the shift in strategic direction and business process and accurately assess the cost structure of the new group is to be undertaken. Subject to Cabinet approval, this will be implemented during the 2003/2004 financial year.

This will include a longer-term strategy for reducing the memorandum account.

Administration of Gas and Electricity Regulations

A review of the current costs and fees structure will commence in 2003/2004 which will include a strategy for reducing the memorandum account.


12The movement consists of the surplus/deficit in Vote Commerce output class D6 Registration and Provision of Statutory Information, excluding the surplus/deficit for the Insurance and Superannuation Unit and late filing fees.

13The movement consists of the surplus/deficit in Vote Communications output class D2 Management and Enforcement of the Radiocommunications Act 1989.

14The movement consists of the surplus/deficit in Vote Energy output class D3 Administration of Gas and Electricity Regulations relating to the Operations of the Electrical Workers Registration Board only.



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