Appendix B:  Commonwealth Specific Purpose Payments to Other Levels of Government, Repayments of Advances, Advances and Interest Payments
This Appendix provides information on estimated Commonwealth specific purpose payments (SPPs) to the States and local government together with details of repayments and interest on advances (loans) to the States. The majority of these advances were funded from borrowings made on behalf of the States.
Consistent with the reporting of other financial data in the 2000-01 Budget Papers, data in this Appendix has been prepared on an accrual accounting basis.  In addition, the tables also report payments made by the Commonwealth general government sector rather than the more limited Commonwealth budget sector. This has the main effect of including payments to the States and local government made by the Australian National Training Authority. 
Table B1:  Estimated Specific Purpose Payments to the States, Repayments of Advances, Advances and Interest Payments, 1999‑2000 to 2003-04
This table provides information on Commonwealth SPPs to the States together with details of repayments, advances and interest on advances. The majority of these advances were funded from borrowings made on behalf of the States under State Governments’ Loan Council programme.
Details are classified as follows:
•	SPPs
•	current;
•	captial;
•	repayments of advances (including repayments to the Debt Sinking Funds);
•	details of new advances made; and
•	interest on Commonwealth advances.
SPP information is presented on a function basis, which aggregates payments directed toward like objectives and purposes.  SPPs are further divided into those paid ‘to’ the States (by far the larger group by number) and those judged to be paid ‘through’ the States to other groups. Payments in the latter group are indicated within the table by (*) and separate totals for ‘to’ and ‘through’ are provided in the summary at the end of the table.