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Estimates—Portfolio additional estimates statements—Portfolios and executive departments—Attorney-General’s portfolio—2015-16


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Portfolio Additional Estimates Statements 2015-16

Attorney-General’s Portfolio

Explanations of Additional Estimates 2015-16

© Commonwealth of Australia 2016

ISBN 978-1-925290-58-5 (print) ISBN 978-1-925290-59-2 (online)

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ATTORNEY-GENERAL

CANBERRA

Senator the Hon Stephen Parry President of the Senate Australian Senate Parliament House Canberra ACT 2600

The Hon Tony Smith MP Speaker House of Representatives Parliament House Canberra ACT 2600

Dear Mr President Dear Ms Speaker

I hereby submit Portfolio Additional Estimates Statements in support of the 2015-16 Additional Estimates for the Attorney-General’s portfolio.

These statements have been developed, and are submitted to the Parliament, as a statement on the funding requirements being sought for the portfolio.

I present these statements by virtue of my ministerial responsibility for accountability to the Parliament and, through it, the public.

iv

ABBREVIATIONS AND CONVENTIONS

The following notations may be used:

- nil

.. not zero, but rounded to zero

na not applicable (unless otherwise specified)

nfp not for publication

$m $ million

Figures in tables and in the text may be rounded. Discrepancies in tables between totals and sums of components are due to rounding.

ENQUIRIES

If you have any enquiries regarding this publication, please contact Trevor Kennedy, Assistant Secretary, Financial Management and Property Branch in the Attorney-General’s Department on (02) 6141 3493.

Links to Portfolio Budget Statements (including Portfolio Additional Estimates Statements and Portfolio Supplementary Additional Estimates Statements) can be found on the Australian Government Budget website at www.budget.gov.au.

USER GUIDE TO THE

PORTFOLIO ADDITIONAL ESTIMATES STATEMENTS

vii

USER GUIDE

The purpose of the 2015-16 Portfolio Additional Estimates Statements (PAES), like that of the Portfolio Budget Statements, is to inform Senators and Members of Parliament of the proposed allocation of resources to government outcomes by entities within the portfolio. The focus of the PAES differs from that of the Portfolio Budget Statements in one important aspect. While the PAES includes an entity resource statement to inform Parliament of the revised estimate of the total resources available to an entity, the focus of the PAES is on explaining the changes in resourcing by outcome since the Budget. As such, the PAES provides information on new measures and their impact on the financial and/or non-financial planned performance of programmes supporting those outcomes.

The PAES facilitates understanding of the proposed appropriations in Appropriation Bills (Nos. 3 and 4) 2015-16. In this sense the PAES is declared by the Additional Estimates Appropriation Bills to be a ‘relevant document’ to the interpretation of the

Bills according to section 15AB of the Acts Interpretation Act 1901.

Whereas the 2015-16 Mid-Year Economic and Fiscal Outlook is a mid-year budget report which provides updated information to allow the assessment of the government’s fiscal performance against its fiscal strategy, the PAES updates the most recent budget appropriations for entities within the portfolio.

User guide

viii

Structure of the Portfolio Additional Estimates Statements

The PAES contains the following parts and sections.

User guide

Provides a brief introduction explaining the purpose of the PAES.

Portfolio overview

Provides an overview of the portfolio, including a chart that outlines the outcomes for entities in the portfolio.

Entity additional estimates statements

A statement (under the name of the entity) for each entity affected by Additional Estimates.

Section 1: Entity overview and resources This section details the changes in total resources available to an entity, the impact of any measures since Budget, and the impact

of Appropriation Bills Nos. 3 and 4.

Section 2: Revisions to outcomes and planned performance

This section details changes to government outcomes and/or changes to the planned performance of entity programmes.

Section 3: Explanatory tables and budgeted financial statements

This section contains updated explanatory tables on special account flows and revisions to the budgeted financial statements.

Glossary

Explains key terms relevant to the portfolio.

ix

CONTENTS

Letter of transmittal ................................................................................................................. iii

Abbreviations and conventions ..............................................................................................iv

User guide .................................................................................................................................. v

Portfolio overview .................................................................................................................... 1

Attorney-General’s portfolio overview .................................................................................. 3

Entity additional estimates statements ................................................................................. 9

Attorney-General’s Department ............................................................................................ 11

Administrative Appeals Tribunal ......................................................................................... 47

Australian Security Intelligence Organisation ..................................................................... 63

Family Court and Federal Circuit Court .............................................................................. 77

Federal Court of Australia ...................................................................................................... 95

High Court of Australia ........................................................................................................ 109

Office of the Australian Information Commissioner ........................................................ 123

Office of the Director of Public Prosecutions ..................................................................... 135

Glossary .................................................................................................................................. 147

PORTFOLIO OVERVIEW

3

ATTORNEY-GENERAL’S PORTFOLIO OVERVIEW

Under the Administrative Arrangements Order of 21 September 2015, responsibilities for classification, copyright and cultural affairs functions have been transferred from the Attorney-General’s Department to the Department of Communications and the Arts. The ministerial arrangements, responsibilities and structure of the portfolio subsequent to the transfer of functions are set out below.

The Attorney-General’s portfolio provides expert advice and services on a range of law and justice, national security and emergency management issues to the Attorney-General, Senator the Hon George Brandis QC; the Minister for Justice and Minister Assisting the Prime Minister on Counter-Terrorism, the Hon Michael Keenan MP; the Assistant Minister for Multicultural Affairs, Senator the Hon Concetta Fierravanti-Wells; and the Australian Government.

The portfolio comprises the Attorney-General’s Department and 18 other entities.

The portfolio’s responsibilities are diverse. They include providing legal policy advice and services to the Commonwealth in the areas of access to justice; administrative, civil, family and international law; international adoption; international child abduction; Commonwealth courts and tribunals; national and international human rights issues; legal assistance; native title; personal property securities; bankruptcy; law reform; constitutional policy; legislative drafting; international crime cooperation; federal criminal law, law enforcement and prosecutions; national security and emergency management; natural disaster relief; management of government records; and administrative support for Royal Commissions and certain other inquiries.

Through the Australian Government Solicitor, the Attorney-General’s Department provides a full range of legal services to the Commonwealth (including legal advice and representation).

By providing expert advice and services in these areas, the portfolio contributes to the Australian Government’s priorities for a just and secure society.

The major measures included in these Portfolio Additional Estimates Statements are National Security—counter-terrorism prosecutions: Office of the Director of Public Prosecutions ($17.7m over four years) and Attorney-General’s Department ($2.3m over three years); the cross-portfolio Women’s Safety Package: Attorney-General’s Department ($15.0m over three years); and one-off efficiency savings ($69.7m over four years in total for the portfolio).

Figure 1 sets out the structure of the portfolio and the outcome statements for each entity.

Portfolio overview

4

Figure 1: Attorney-General’s portfolio structure and outcomes

Attorney-General: Senator the Hon George Brandis QC

Minister for Justice and Minister Assisting the Prime Minister on Counter-Terrorism: The Hon Michael Keenan MP

Assistant Minister for Multicultural Affairs: Senator the Hon Concetta Fierravanti-Wells

Attorney-General’s Department Secretary: Mr Chris Moraitis PSM

Outcome 1:

A just and secure society through the maintenance and improvement of Australia’s law and justice framework and its national security and emergency management system

Administrative Appeals Tribunal Registrar: Ms Sian Leathem

Outcome 1:

Access to a fair, just, economical, informal and quick review mechanism for applicants through reviews of government administrative decisions, including dispute resolution processes and independent formal hearings

Australian Commission for Law Enforcement Integrity Integrity Commissioner: Mr Michael Griffin AM

Outcome 1:

Independent assurance to the Australian Government that Commonwealth law enforcement agencies and their staff act with integrity by detecting, investigating and preventing corruption

Australian Crime Commission Chief Executive Officer: Mr Chris Dawson APM

Outcome 1:

Reduced serious and organised crime threats of most harm to Australians and the national interest including through providing the ability to understand, discover and respond to such threats

Portfolio overview

5

Australian Federal Police Commissioner: Mr Andrew Colvin APM OAM

Outcome 1:

Reduced criminal and security threats to Australia’s collective economic and societal interests through co-operative policing services

Outcome 2:

A safe and secure environment through policing activities on behalf of the Australian Capital Territory Government

Australian Financial Security Authority Chief Executive and Inspector-General in Bankruptcy: Ms Veronique Ingram

Outcome 1:

Improved and equitable financial outcomes for consumers, business and the community through application of bankruptcy and personal property securities laws, regulation of personal insolvency practitioners, and

trustee services

Australian Human Rights Commission President and Chief Executive Officer: Professor Gillian Triggs

Outcome 1:

An Australian society in which human rights are respected, protected and promoted through independent investigation and resolution of complaints, education and research to promote and eliminate discrimination, and monitoring, and reporting on human rights

Australian Institute of Criminology Acting Chief Executive Officer: Mr Chris Dawson APM

Outcome 1:

Informed crime and justice policy and practice in Australia by undertaking, funding and disseminating policy-relevant research of national significance; and through the generation of a crime and justice evidence base and national knowledge centre

Australian Law Reform Commission President and Chief Executive Officer: Professor Rosalind Croucher AM

Outcome 1:

Informed government decisions about the development, reform and harmonisation of Australian laws and related processes through research, analysis, reports and community consultation and education

Portfolio overview

6

Australian Security Intelligence Organisation Director-General of Security: Mr Duncan Lewis AO DSC CSC

Outcome 1: To protect Australia, its people and its interests from threats to security through intelligence collection, assessment and advice to Government

Australian Transaction Reports and Analysis Centre Chief Executive Officer: Mr Paul Jevtovic APM

Outcome 1:

A financial environment hostile to money laundering, financing of terrorism, major crime and tax evasion through industry regulation and the collection, analysis and dissemination of financial intelligence

CrimTrac Agency

Chief Executive Officer: Ms Nicole Rose PSM

Outcome 1:

Access to information that supports law enforcement agencies through collaborative national information systems and services

Family Court and Federal Circuit Court Chief Executive Officer: Mr Richard Foster PSM

Outcome 1:

Provide access to justice for litigants in family and federal law matters within the jurisdiction of the courts through the provision of judicial and support services

Federal Court of Australia Registrar: Mr Warwick Soden OAM

Outcome 1:

Through its jurisdiction, the Court will apply and uphold the rule of law to deliver remedies and enforce rights and in so doing, contribute to the social and economic development and well-being of all Australians

High Court of Australia

Chief Executive and Principal Registrar: Mr Andrew Phelan

Outcome 1:

To interpret and uphold the Australian Constitution and perform the functions of the ultimate appellate Court in Australia

Portfolio overview

7

National Archives of Australia Director-General: Mr David Fricker

Outcome 1:

To promote the creation, management and preservation of authentic, reliable and usable Commonwealth records and to facilitate Australians’ access to the archival resources of the Commonwealth

Office of the Australian Information Commissioner Acting Australian Information Commissioner: Mr Timothy Pilgrim PSM

Outcome 1:

Provision of public access to Commonwealth Government information, protection of individuals’ personal information, and performance of information commissioner, freedom of information and privacy functions

Office of the Director of Public Prosecutions Director: Mr Robert Bromwich SC

Outcome 1:

Maintenance of law and order for the Australian community through an independent and ethical prosecution service in accordance with the Prosecution Policy of the Commonwealth

Office of Parliamentary Counsel First Parliamentary Counsel: Mr Peter Quiggin PSM

Outcome 1:

A body of Commonwealth laws and instruments that give effect to intended policy, and that are coherent, readable and readily accessible, through the drafting and publication of those laws and instruments

Portfolio overview

8

Portfolio resources

Table 1 shows the entities reporting in the PAES and the additional resources provided to the portfolio in the 2015-16 budget year, by entity.

Table 1: Portfolio resources (2015-16 Additional Estimates)

Appropriation Bill No. 3 $m

Appropriation Bill No. 4 $m

Special

appropriations $m Receipts $m

Total $m

Attorney-General’s Department

Administered appropriations 15 1 5 - 21

Departmental appropriations - 10 - - 10

Total 15 11 5 - 31

Administrative Appeals Tribunal

Administered appropriations - - - - -

Departmental appropriations 10 - - - 10

Total 10 - - - 10

Australian Security Intelligence Organisation

Administered appropriations - - - - -

Departmental appropriations - .. - - ..

Total - .. - - ..

Family Court and Federal Circuit Court

Administered appropriations - - - - -

Departmental appropriations 1 - - - 1

Total 1 - - - 1

Federal Court of Australia

Administered appropriations - - - - -

Departmental appropriations .. - - - ..

Total .. - - - ..

High Court of Australia

Administered appropriations - - - - -

Departmental appropriations .. - - - ..

Total .. - - - ..

Office of the Australian Information Commissioner

Administered appropriations - - - - -

Departmental appropriations 1 - - - 1

Total 1 - - - 1

Office of the Director of Public Prosecutions

Administered appropriations - - - - -

Departmental appropriations 2 - - - 2

Total 2 - - - 2

Additional resources available within portfolio 30 11 5 - 45

ENTITY ADDITIONAL ESTIMATES STATEMENTS

11

ATTORNEY-GENERAL’S DEPARTMENT

Section 1: Entity overview and resources

1.1 STRATEGIC DIRECTION STATEMENT

Under the Administrative Arrangements Order (AAO) of 21 September 2015, responsibilities for classification, copyright and cultural affairs functions have been transferred from the Attorney-General’s Department to the Department of Communications and the Arts. The strategic direction statement published in the 2015-16 Portfolio Budget Statements has been updated as set out below.

The Attorney-General’s Department (the Department) supports the Attorney-General, the Minister for Justice and Minister Assisting the Prime Minister on Counter-Terrorism and the Assistant Minister for Multicultural Affairs in achieving a just and secure society.

The Department provides legal services to the Commonwealth (including legal advice and representation), protects and promotes national security, and leads within government on justice, law enforcement and emergency management policy.

In 2015-16, the Department will pursue the following strategic priorities:

• support the Attorney-General as First Law Officer, including by providing high-quality legal advice to the Commonwealth

• protect Australia by delivering effective national security policies, legislation and programmes

• maintain an efficient and effective Commonwealth justice system

• pursue national responses to serious and organised crime, and improve community safety

• enable a free society with balanced rights, freedoms and responsibilities

• provide national leadership in emergency management.

1.2 ENTITY RESOURCE STATEMENT

The entity resource statement details the resourcing for the Department at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2015-16 budget year, including variations through Appropriation Bills Nos. 3 and 4, special appropriations and special accounts.

Attorney-General’s Department

12

Table 1.1: Entity resource statement—additional estimates for 2015-16 as at Additional Estimates February 2016

Actual available appropriation 2014-15

$’000

Estimate as at Budget 2015-16

$’000

Proposed Additional Estimates 2015-16

$’000

Total

estimate at Additional Estimates 2015-16

$’000

ORDINARY ANNUAL SERVICES(a)

Departmental appropriation

Prior year departmental appropriation(b) 55,429 64,929 - 64,929

Departmental appropriation(c) 241,391 229,544 (19,123) 210,421

s 74 retained revenue receipts(d) 112,761 67,368 (517) 66,851

Total 409,581 361,841 (19,640) 342,201

Administered expenses

Outcome 1(e) 474,756 488,204 15,481 503,685

Outcome 2(e) 211,351 213,981 (122,753) 91,228

Payments to corporate entities(f) 439,556 409,566 (143,893) 265,673

Total 1,125,663 1,111,751 (251,165) 860,586

Total ordinary annual services [A] 1,535,244 1,473,592 (270,805) 1,202,787

OTHER SERVICES(g)

Administered expenses

Specific payments to states, ACT, NT and local government

Outcome 1 5,747 7,248 (2,502) 4,746

Total 5,747 7,248 (2,502) 4,746

Departmental non-operating

Prior year appropriation(b) 6,920 7,510 - 7,510

Equity injections 590 20,000 9,786 29,786

Total 7,510 27,510 9,786 37,296

Administered non-operating

Prior year appropriation(b) 34,683 46,920 - 46,920

Administered assets and liabilities 40,897 5,964 985 6,949

Payments to corporate entities— non-operating(f) 31,512 31,177 (6,046) 25,131

Total 107,092 84,061 (5,061) 79,000

Total other services [B] 120,349 118,819 2,223 121,042

Total available annual appropriations 1,655,593 1,592,411 (268,582) 1,323,829

SPECIAL APPROPRIATIONS

Special appropriations limited by criteria/entitlement

Law Officers Act 1964 414 450 - 450

Social Security (Administration) Act 1999—Australian Victims of Terrorism Overseas Payment 5,997 1,485 - 1,485

Social Security (Administration) Act 1999 106,490 11,940 4,566 16,506

Public Governance, Performance and Accountability Act 2013 s 77(h) 33 127 (10) 117

Supreme Court Justices Long Service Leave Payments 973 - - -

Total special appropriations [C] 113,907 14,002 4,556 18,558

Total appropriations excluding special accounts 1,769,500 1,606,413 (264,026) 1,342,387

Attorney-General’s Department

13

Table 1.1: Entity resource statement—additional estimates for 2015-16 as at Additional Estimates February 2016 (continued)

Actual available appropriation 2014-15

$’000

Estimate as at Budget 2015-16

$’000

Proposed Additional Estimates 2015-16

$’000

Total

estimate at Additional Estimates 2015-16

$’000

SPECIAL ACCOUNTS

Opening balance(i) 10,471 11,809 5,731 17,540

Appropriation receipts(j) 619 21,346 9,572 30,918

Non-appropriation receipts to special accounts 27,154 189,836 8,082 197,918

Total special accounts [D] 38,244 222,991 23,385 246,376

Total resourcing [A+B+C+D] 1,807,744 1,829,404 (240,641) 1,588,763

Less appropriations drawn from annual or special appropriations above and credited to special accounts (619) (21,346) (9,572) (30,918)

Less payments to corporate entities through annual appropriations (471,068) (440,743) 149,939 (290,804)

Total net resourcing for entity 1,336,057 1,367,315 (100,274) 1,267,041

All figures are GST exclusive. These figures may not match the figures in the cash flow statement. Note: The Department of Communications and the Arts has received $141.751m under a section 75 determination for the transfer of classification, copyright and cultural affairs functions. The financial impact of the transfer of functions is reflected in the ‘Proposed Additional Estimates 2015-16’ column. (a) Appropriation Act (No. 1) 2015-16 and Appropriation Bill (No. 3) 2015-16. (b) Estimated adjusted balance carried forward from previous years. (c) Includes an amount of $16.533m in 2015-16 for the departmental capital budget (see Table 3.2.5 for further details). For accounting purposes this amount has been designated as ‘contributions by owners’. (d) Estimated retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act 2013 (PGPA Act). (e) Includes an amount of $2.497m in 2015-16 for the administered capital budget ($0.846m for Outcome 1 and $1.651m for Outcome 2) (see Table 3.2.10 for further details). For accounting purposes this amount has been designated as ‘contributions by owners’. (f) ‘Corporate entities’ are corporate Commonwealth entities and Commonwealth companies as defined under the PGPA Act. (g) Appropriation Act (No. 2) 2015-16 and Appropriation Bill (No. 4) 2015-16. (h) Repayments not provided for under other appropriations. (i) Estimated opening balance for special accounts. For further information on special accounts, see Table 3.1.1. (j) Appropriation receipts from annual and special appropriations for 2014-15 included above.

Attorney-General’s Department

14

Third-party payments from and on behalf of other entities

Estimate as at Budget 2015-16

$’000

Estimate at Additional Estimates 2015-16

$’000

Payments made on behalf of other entities 3,863 3,863

Australian Public Service Commission—Remuneration Tribunal Act 1973 (s 7) 3,863 3,863

Payments made to corporate entities within the portfolio 440,743 290,804

Appropriation Act 1 (administered)

Australia Council 184,526 135,000

Australian Film, Television and Radio School 24,058 10,024

Australian National Maritime Museum 22,211 14,881

National Film and Sound Archive of Australia 25,795 11,900

National Gallery of Australia 33,085 33,085

National Library of Australia 50,225 20,925

National Museum of Australia 41,441 23,140

National Portrait Gallery of Australia 11,505 6,000

Screen Australia 16,720 10,718

Total Appropriation Act 1 (administered) 409,566 265,673

Appropriation Act 2 (administered)

Australian National Maritime Museum 1,709 1,312

National Film and Sound Archive of Australia 817 817

National Gallery of Australia 16,829 16,829

National Library of Australia 9,679 4,030

National Museum of Australia 1,944 1,944

National Portrait Gallery of Australia 199 199

Total Appropriation Act 2 (administered) 31,177 25,131

Note: The reduced administered estimates under Appropriation Acts 1 and 2 reflect the transfer of functions to the Department of Communications and the Arts.

1.3 ENTITY MEASURES

Table 1.2 summarises new government measures taken since the 2015-16 Budget.

Attorney-General’s Department

15

Table 1.2: Entity 2015-16 measures since Budget

Programme

2015-16 $’000 2016-17 $’000

2017-18 $’000 2018-19 $’000

Expense measures

Attorney-General’s—one-off efficiency savings to specific agencies 1.1, 1.2

Administered expenses

- - - -

Departmental expenses

(2,668) (5,336) (5,336) (5,336)

Total

(2,668) (5,336) (5,336) (5,336)

Public Sector Savings—Enterprise Resource Planning Systems(a) 1.1, 1.2

Administered expenses

- - - -

Departmental expenses

- - (100) (123)

Total

- - (100) (123)

Public Sector Superannuation Accumulation Plan administration fees(b) 1.1, 1.2 Administered expenses

- - - -

Departmental expenses

(154) (154) (154) (154)

Total

(154) (154) (154) (154)

National Security Awareness Campaign 1.2, 1.7 Administered expenses

9,550 - - -

Departmental expenses

450 - - -

Total

10,000 - - -

National Security—counter-terrorism prosecutions 1.4

Administered expenses

- 766 777 789

Departmental expenses

- - - -

Total

- 766 777 789

Women’s Safety Package(c) 1.4

Administered expenses

4,920 4,999 5,079 -

Departmental expenses

- - - -

Total

4,920 4,999 5,079 -

Confiscated Assets Account—crime prevention activities 1.7

Administered expenses

- - - -

Departmental expenses

- - - -

Total

- - - -

Western Foreshore of Mandurah—safer foreshore project(d) 1.7

Administered expenses

(150) - - -

Departmental expenses

- - - -

Total

(150) - - -

Disaster relief—additional funding(e) 1.8 Administered expenses

4,612 - - -

Departmental expenses

- - - -

Total

4,612 - - -

Total expense measures

Administered

18,932 5,765 5,856 789

Departmental

(2,372) (5,490) (5,590) (5,613)

Total

16,560 275 266 (4,824)

Attorney-General’s Department

16

Notes to Table 1.2 Prepared on a Government Finance Statistics (fiscal) basis. (a) This is a cross-portfolio measure that was published in Budget Paper No. 2 2015-16. The lead entity is the Department of Finance. (b) This is a cross-portfolio measure that was published in the 2014-15 Mid-Year Economic and Fiscal Outlook. The lead entity is the Department of Finance. (c) The lead entity for this measure is the Department of Social Services. The full measure description and package details appear in the 2015-16 Mid-Year Economic and Fiscal Outlook under the Social Services portfolio. (d) The lead entity for this measure is the Department of Infrastructure and Regional Development. The full measure description and package details appear in the 2015-16 Mid-Year Economic and Fiscal Outlook under the Infrastructure and Regional Development portfolio. (e) Includes funding of $2.693m in the 2015-16 Mid-Year Economic and Fiscal Outlook for disaster relief initiatives in South Australia (special appropriations of $2.666m and ex gratia assistance to New Zealand citizens of $0.027m) and an additional $1.919m since the 2015-16 Mid-Year Economic and Fiscal Outlook for disaster relief initiatives in Western Australia (special appropriations of $1.900m and ex gratia assistance to New Zealand citizens of $0.019m).

1.4 ADDITIONAL ESTIMATES AND VARIATIONS

The following tables detail the changes to the resourcing for the Department at Additional Estimates, by outcome. Table 1.3 details the additional estimates and variations resulting from new measures since the 2015-16 Budget in Appropriation Bills Nos. 3 and 4. Table 1.4 details additional estimates and variations through other factors, such as parameter adjustments.

Table 1.3: Additional estimates and variations to outcomes from measures since 2015-16 Budget

Programme impacted 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

OUTCOME 1

Increase in estimates (administered) National Security—counter-terrorism prosecutions 1.4 - 766 777 789

Women’s Safety Package 1.4 4,920 4,999 5,079 -

National Security Awareness Campaign 1.7 9,550 - - -

Disaster relief—additional funding 1.8 4,612 - - -

Decrease in estimates (administered)

Western Foreshore of Mandurah— safer foreshore project 1.7 (150) - - -

Net impact on estimates for Outcome 1 (administered)

18,932 5,765 5,856 789

Increase in estimates (departmental) National Security Public Awareness Campaign 1.2 450 - - -

Decrease in estimates (departmental)

Attorney-General’s—one-off efficiency savings to specific agencies 1.1, 1.2 (2,668) (5,336) (5,336) (5,336)

Public Sector Savings—Enterprise Resource Planning Systems 1.1, 1.2 - - (100) (123)

Public Sector Superannuation Accumulation Plan administration fees 1.1, 1.2 (154) (154) (154) (154)

Net impact on estimates for Outcome 1 (departmental)

(2,372) (5,490) (5,590) (5,613)

Attorney-General’s Department

17

Table 1.4: Additional estimates and variations to outcomes from other variations

Programme impacted 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

OUTCOME 1

Increase in estimates (administered) Movement of funds—courts and tribunals reform 1.4 - (150) - 150

Family Court of Western Australia— Remuneration Tribunal increase 1.4 47 45 44 44

Asia-Pacific Rule of Law Aid 1.7 68 - - -

Natural Disaster Relief and Recovery payments—concessional loans 1.7 1,985 1,179 - -

Movement of funds—Schools Security Programme(a) 1.7 (2,502) 4,034 3,214 -

Movement of funds—Royal Commission into Institutional Responses to Child Sexual Abuse(b) 1.9 1,000 - 6,993 -

Movement of funds—Royal Commission into Institutional Responses to Child Sexual Abuse—capital(c) 1.9 (1,000) - 1,515 -

Royal Commission into Trade Union Governance and Corruption—financial assistance 1.9 632 - - -

Decrease in estimates (administered) Royal Commission into Institutional Responses to Child Sexual Abuse— financial assistance 1.9 (632) - - -

Changes in wage and price indices All - (361) (593) (913)

Net impact on estimates for Outcome 1 (administered)

(402) 4,747 11,173 (719)

Increase in estimates (departmental) Movement of funds—departmental capital budget(d) 1.1, 1.2 2,247 - - -

Australian Government Solicitor—working capital 1.3 9,786 - - -

Decrease in estimates (departmental) Transfer of responsibilities for classification and copyright functions from the Attorney-General’s Department to the Department of Communications and the Arts 1.1 (7,039) (9,181) (9,281) (9,371)

Changes in wage and price indices All - (388) (569) (945)

Net impact on estimates for Outcome 1 (departmental)

4,994 (9,569) (9,850) (10,316)

OUTCOME 2

Decrease in estimates (administered) Transfer of responsibility for cultural affairs functions from the Attorney-General’s Department to the Department of Communications and the Arts 2.1 (122,753) (230,275) (204,789) (200,321)

Public Governance, Performance and Accountability Act 2013 s 77 2.1 (10) (10) (10) (10)

Net impact on estimates for Outcome 2 (administered)

(122,763) (230,285) (204,799) (200,331)

Attorney-General’s Department

18

Table 1.4: Additional estimates and variations to outcomes from other variations (continued)

Programme impacted 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

Decrease in estimates (departmental) Transfer of responsibility for cultural affairs functions from the Attorney-General’s Department to the Department of Communications and the Arts 2.1 (11,959) (18,000) (18,157) (18,308)

Net impact on estimates for Outcome 2 (departmental) (11,959) (18,000) (18,157) (18,308)

(a) Movements of specific purpose payments of $4.746m from 2014-15 to 2016-17 ($4.034m) and 2017-18 ($0.712m) and of $2.502m from 2015-16 to 2017-18. (b) Movement of administered funds from 2014-15 to 2017-18 ($6.993m) and a reallocation of funding from 2015-16 administered capital to 2015-16 administered funds ($1.000m). (c) Movement of administered capital funds from 2014-15 to 2017-18 ($1.515m) and a reallocation of funding from 2015-16 administered capital to 2015-16 administered funds ($1.000m). (d) Movement of departmental capital budget from 2014-15 to 2015-16.

1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION BILL

The following tables detail the additional estimates sought for the Department through Appropriation Bills Nos. 3 and 4.

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Table 1.5: Appropriation Bill (No. 3) 2015-16

2014-15 Available(a) $’000

2015-16 Budget(b) $’000

2015-16 Revised $’000

Additional estimates $’000

Reduced estimates $’000

ADMINISTERED ITEMS

Outcome 1

A just and secure society through the maintenance and improvement of Australia’s law and justice framework and its national security and emergency management system 474,756 488,204 503,685 16,263 (782)

Outcome 2

Participation in, and access to, Australia’s arts and culture through developing and supporting cultural expression 211,351 91,228 91,228 - -

Total administered 686,107 579,432 594,913 16,263 (782)

DEPARTMENTAL PROGRAMMES

Outcome 1

A just and secure society through the maintenance and improvement of Australia’s law and justice framework and its national security and emergency management system 215,206 197,862 190,698 2,697 (9,861)

Outcome 2

Participation in, and access to, Australia’s arts and culture through developing and supporting cultural expression 26,185 12,684 12,684 - -

Total departmental(c) 241,391 210,546 203,382 2,697 (9,861)

Total administered and departmental 927,498 789,978 798,295 18,960 (10,643)

(a) 2014-15 available appropriation is included to allow a comparison of this year’s appropriation with what was made available for use in the previous year. (b) Figures in this column for both outcomes have been adjusted for the transfer of $141.751m ($122.753m in administered funding and $18.998m in departmental funding) to the Department of Communications and the Arts under a section 75 determination as a result of the AAO of 21 September 2015. (c) No departmental appropriation is provided in Appropriation Bill No. 3 for the entity where the total funding change across outcomes for departmental programmes is negative.

Table 1.6: Appropriation Bill (No. 4) 2015-16

2014-15 Available(a) $’000

2015-16 Budget $’000

2015-16 Revised $’000

Additional estimates $’000

Reduced estimates $’000

Non-operating

Equity injections 590 20,000 29,786 9,786 -

Administered assets and liabilities 40,897 5,964 6,949 985 -

Payments to states, ACT, NT and local government 5,747 7,248 4,746 - (2,502)

Total non-operating 47,234 33,212 41,481 10,771 (2,502)

(a) 2014-15 available appropriation is included to allow a comparison of this year’s appropriation with what was made available for use in the previous year.

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Section 2: Revisions to outcomes and planned performance

2.1 OUTCOME AND PERFORMANCE INFORMATION

The Department’s outcome and performance information as reported in the 2015-16 Portfolio Budget Statements has been amended to reflect the transfer of responsibilities for classification, copyright and cultural affairs functions to the Department of Communications and the Arts under the AAO of 21 September 2015. The changes, which affect the programme 1.1 deliverables and Outcome 2, are summarised below.

OUTCOME 1

Outcome 1 strategy

There are no changes to the strategy for Outcome 1 as reported in the 2015-16 Portfolio Budget Statements.

Table 2.1.1: Budgeted expenses for Outcome 1

Outcome 1: A just and secure society through the maintenance and improvement of Australia’s law and justice framework and its national security and emergency management system

2014-15 Actual expenses $’000

2015-16 Revised estimated expenses

$’000

Programme 1.1: Attorney-General’s Department Operating Expenses— Civil Justice and Legal Services

Departmental expenses

Departmental appropriation(a) 147,992 95,841

Expenses not requiring appropriation in the budget year(b) 10,422 8,976

Total for programme 1.1 158,414 104,817

Programme 1.2: Attorney-General’s Department Operating Expenses— National Security and Criminal Justice

Departmental expenses

Departmental appropriation(a) 148,914 153,536

Expenses not requiring appropriation in the budget year(c) 11,118 16,672

Total for programme 1.2 160,032 170,208

Programme 1.3: Australian Government Solicitor

Departmental expenses

Special accounts - 108,334

Total for programme 1.3 - 108,334

Programme 1.4: Justice Services

Administered expenses

Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 85,115 51,670

Special appropriations 1,420 567

Total for programme 1.4 86,535 52,237

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Table 2.1.1: Budgeted expenses for Outcome 1 (continued)

Outcome 1: A just and secure society through the maintenance and improvement of Australia’s law and justice framework and its national security and emergency management system

2014-15 Actual expenses $’000

2015-16 Revised estimated expenses

$’000

Programme 1.5: Family Relationships

Administered expenses

Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 161,144 162,627

Total for programme 1.5 161,144 162,627

Programme 1.6: Indigenous Legal and Native Title Assistance

Administered expenses

Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 75,743 72,978

Total for programme 1.6 75,743 72,978

Programme 1.7: National Security and Criminal Justice

Administered expenses

Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 43,777 121,974

Other services (Appropriation Act No. 2 and Bill No. 4) - 4,746

Special appropriations 5,997 1,485

Special accounts 15,026 46,321

Expenses not requiring appropriation in the budget year(d) 1,412 1,351

Total for programme 1.7 66,212 175,877

Programme 1.8: Australian Government Disaster Financial Support Payments

Administered expenses

Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 129 46

Special appropriations 106,490 16,506

Expenses not requiring appropriation in the budget year(e) - 145

Total for programme 1.8 106,619 16,697

Programme 1.9: Royal Commissions

Administered expenses

Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 90,303 93,544

Expenses not requiring appropriation in the budget year(d) 7,032 9,755

Total for programme 1.9 97,335 103,299

Outcome 1 totals by appropriation type

Administered expenses

Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 456,209 502,839

Other services (Appropriation Act No. 2 and Bill No. 4) - 4,746

Special appropriations 113,907 18,558

Special accounts 15,026 46,321

Expenses not requiring appropriation in the budget year 8,444 11,251

Departmental expenses

Departmental appropriation 296,906 249,377

Special accounts - 108,334

Expenses not requiring appropriation in the budget year 21,540 25,648

Total expenses for Outcome 1 912,034 967,074

2014-15 2015-16

Average staffing level (number)(f) 1,637 1,998

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Notes to Table 2.1.1 (a) Departmental appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)’ and ‘Revenue from independent sources (s 74)’. (b) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses of $8.798m and resources received free of charge of $0.178m. (c) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses of $16.401m and resources received free of charge $0.271m. (d) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses. (e) Expenses not requiring appropriation in the budget year are made up of concessions on loan advances. (f) The Department’s average staffing levels for 2014-15 and 2015-16 comprise the ongoing core Department, the Royal Commissions, the Defence Abuse Response Taskforce and the Australian Government Solicitor. See the table below for further details of average staffing levels for Outcome 1 and Outcome 2.

Average staffing level

Estimate as at Budget 2015-16

Estimate at Additional Estimates 2015-16

Core Department

Outcome 1 1,183 1,147

Outcome 2 156 56

Total core Department 1,339 1,203

Royal Commissions (Outcome 1)

Royal Commission into Institutional Responses to Child Sexual Abuse 181 208

Royal Commission into Trade Union Governance and Corruption 15 11

Total Royal Commissions 196 219

Defence Abuse Response Taskforce (Outcome 1) 93 59

Australian Government Solicitor (Outcome 1) - 573

Total 1,628 2,054

Note: The net increase in the average staffing level estimate for 2015-16 is due to an increase of 573 for the inclusion of the Australian Government Solicitor, a reduction of 123 for machinery of government changes, and a net reduction of 24 related to measures and other variations.

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Expenses for Programme 1.1: Attorney-General’s Department Operating Expenses—Civil Justice and Legal Services

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Annual departmental expenses(a) 147,992 95,841 65,705 65,227 62,054

Expenses not requiring appropriation in the budget year(b) 10,422 8,976 6,711 6,173 6,386

Total programme expenses 158,414 104,817 72,416 71,400 68,440

(a) Includes expenses for the Defence Abuse Response Taskforce of $59.689m in 2014-15 and $17.689m in 2015-16. (b) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses of $8.798m and resources received free of charge of $0.178m.

Programme 1.1 deliverables

Delete the following deliverables, which relate to copyright and classification:

• Ensure copyright law and regulation provide a framework that supports and promotes creativity, commercial activity and access to knowledge and cultural works, in a way that is efficient and flexible, particularly in relation to the digital environment.

• Modernise the National Classification Scheme to meet evolving industry needs, including trialling of online classification tools.

Expenses for Programme 1.2: Attorney-General’s Department Operating Expenses—National Security and Criminal Justice

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Annual departmental expenses 148,914 153,536 147,368 142,463 144,040

Expenses not requiring appropriation in the budget year(a) 11,118 16,672 12,521 11,504 11,910

Total programme expenses 160,032 170,208 159,889 153,967 155,950

(a) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses of $16.401m and resources received free of charge $0.271m.

Expenses for Programme 1.3: Australian Government Solicitor

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Special account expenses

Australian Government Solicitor Operational Special Account - 108,334 108,250 109,639 111,051

Total programme expenses - 108,334 108,250 109,639 111,051

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Expenses for Programme 1.4: Justice Services

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Annual administered expenses

Community Legal Services Programme 41,244 9,254 7,914 7,712 2,630

Courts and tribunals reform - - - - 150

Expensive Commonwealth Criminal Cases Fund 11,096 3,794 4,615 3,686 3,737

Family Court of Western Australia 13,278 13,426 13,619 13,794 13,973

Financial assistance towards legal costs and related expenses 2,097 3,784 3,283 3,326 3,370

Financial assistance towards legal costs and related expenses—expenses for witnesses to the Royal Commission into Institutional Responses to Child Sexual Abuse 3,325 5,968 5,940 660 -

Financial assistance towards legal costs and related expenses—expenses for witnesses to the Royal Commission into the Home Insulation Programme 573 - - - -

Financial assistance towards legal costs and related expenses—expenses for witnesses to the Royal Commission into Trade Union Governance and Corruption 1,376 2,129 - - -

Native Title Respondents Scheme 546 1,597 1,627 1,655 1,683

Payments for grants to Australian organisations 917 953 984 1,012 981

Payments for membership of international bodies 650 650 650 550 550

Payments for services under Family Law Act 1975 and the Child Support Scheme legislation 1,627 1,694 1,736 1,765 1,792

Payments for the provision of community legal services—legal advice service supporting the Royal Commission into Institutional Responses to Child Sexual Abuse 5,000 5,000 5,000 5,000 -

Payments to Law Courts Limited for contributions to operating and capital expenses 3,386 3,421 3,457 3,502 3,548

Special appropriations

Law Officers Act 1964 414 450 450 450 450

Public Governance, Performance and Accountability Act 2013 s 77 33 117 117 117 117

Supreme Court Justices Long Service Leave Payments 973 - - - -

Total programme expenses 86,535 52,237 49,392 43,229 32,981

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Expenses for Programme 1.5: Family Relationships

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Annual administered expenses

Family Relationships Services Programme 161,144 162,627 162,288 164,518 166,730

Total programme expenses 161,144 162,627 162,288 164,518 166,730

Expenses for Programme 1.6: Indigenous Legal and Native Title Assistance

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Annual administered expenses

Indigenous Legal Assistance Programme 75,161 72,387 73,658 69,167 69,060

Native title system 582 591 302 310 319

Total programme expenses 75,743 72,978 73,960 69,477 69,379

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Expenses for Programme 1.7: National Security and Criminal Justice

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Annual administered expenses

Asia-Pacific Rule of Law Aid 570 941 1,361 - -

ASNet support to National Security Committee ministers 175 1,554 1,734 1,765 1,765

Australia - New Zealand Counter-Terrorism Committee—special fund and operating expenses 11,504 11,463 11,785 11,631 11,731

Australia’s contribution to the International Criminal Court 5,872 7,606 7,764 8,083 8,219

Counter-terrorism exercises 1,074 1,071 1,068 1,082 1,096

Countering Violent Extremism to Prevent Terrorism 2,711 6,015 5,956 6,087 6,141

Data retention industry capital assistance - 63,488 51,653 13,133 -

Disaster Resilience Australia—Emergency Warning System Database 1,591 1,716 1,743 1,767 1,788

Disaster Resilience Australia Package 2,051 2,080 2,112 2,140 2,167

National aerial firefighting 14,804 14,804 14,804 14,804 14,953

National Facial Biometric Matching Capability - - 6,005 - -

National security public information campaign 973 9,550 - - -

Payments for grants to Australian organisations 1,572 1,580 1,580 1,580 1,580

Payments for membership of international bodies 106 106 106 106 106

Safer Suburbs 774 - - - -

Specific purpose payment

Schools Security Programme - 4,746 7,248 3,214 -

Special appropriations

Social Security (Administration) Act 1999— Australian Victims of Terrorism Overseas Payment—s 242 5,997 1,485 - - -

Special account expenses

Services for Other Entities and Trust Moneys—Attorney-General’s Department Special Account 15,026 46,321 25,620 10,410 10,410

Expenses not requiring appropriation in the budget year(a) 1,412 1,351 2,345 1,125 1,264

Total programme expenses 66,212 175,877 142,884 76,927 61,220

(a) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses.

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Expenses for Programme 1.8: Australian Government Disaster Financial Support Payments

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Annual administered expenses

Ex gratia assistance—New Zealand citizens 129 46 - - -

Special appropriations

Social Security (Administration) Act 1999—Disaster Recovery Allowance 1,725 1,045 - - -

Social Security (Administration) Act 1999—Disaster Recovery Payment 104,765 15,461 - - -

Expenses not requiring appropriation in the budget year(a) - 145 73 - -

Total programme expenses 106,619 16,697 73 - -

(a) Expenses not requiring appropriation in the budget year are made up of concessions on loan advances.

Expenses for Programme 1.9: Royal Commissions

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Annual administered expenses(a)

Royal Commission into Institutional Responses to Child Sexual Abuse 66,677 75,731 73,787 26,118 -

Royal Commission into the Home Insulation Programme 1,273 - - - -

Royal Commission into Trade Union Governance and Corruption 22,353 17,813 - - -

Expenses not requiring appropriation in the budget year(b) 7,032 9,755 6,913 3,724 -

Total programme expenses 97,335 103,299 80,700 29,842 -

(a) See the programme 1.4 expenses table for funding provided for legal financial assistance and expenses for witnesses for each of the Royal Commissions. See also Table 3.2.10 for capital funding provided to the Royal Commissions. (b) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation

expenses.

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OUTCOME 2

Under the AAO of 21 September 2015, responsibility for cultural affairs functions has been transferred to the Department of Communications and the Arts. The 2015-16 revised estimates and the forward estimates for Outcome 2 reflect the transfer.

Table 2.1.2: Budgeted expenses for Outcome 2

Outcome 2: Participation in, and access to, Australia’s arts and culture through developing and supporting cultural expression

2014-15 Actual expenses $’000

2015-16 Revised estimated expenses

$’000

Programme 2.1: Arts and Cultural Development

Administered expenses

Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 643,637 89,543

Special accounts 499 34

Payments to corporate entities 471,068 265,673

Expenses not requiring appropriation in the budget year(a) 1,489 496

Departmental expenses

Departmental appropriation(b) 24,882 9,938

Special accounts 3,721 1,620

Expenses not requiring appropriation in the budget year(a) 2,299 21

Total for Outcome 2 1,147,595 367,325

2014-15 2015-16

Average staffing level (number) 148 56

(a) Expenses not requiring appropriation in the budget year are made up depreciation and amortisation expenses. (b) Departmental appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)’ and ‘Revenue from independent sources (s 74)’.

Expenses for Programme 2.1: Arts and Cultural Development

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Annual administered expenses

Arts and Cultural Development 643,637 89,543 - - -

Special accounts 499 34 - - -

Payments to corporate entities 471,068 265,673 - - -

Expenses not requiring appropriation in the budget year(a) 1,489 496 - - -

Annual departmental expenses

Programme support 24,882 9,938 - - -

Special accounts 3,721 1,620 - - -

Expenses not requiring appropriation in the budget year(a) 2,299 21 - - -

Total programme expenses 1,147,595 367,325 - - -

(a) Expenses not requiring appropriation in the budget year are made up depreciation and amortisation expenses.

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Section 3: Explanatory tables and budgeted financial statements

3.1 EXPLANATORY TABLES

Estimates of special account flows

Special accounts provide a means to set aside and record amounts used for specified purposes. Table 3.1.1 shows the expected additions (receipts) and reductions (payments) for each account used by the Department. The corresponding table in the 2015-16 Portfolio Budget Statements is Table 3.1.2.

Table 3.1.1: Estimates of special account flows and balances

Out-come

Opening balance $’000

Receipts non-approp $’000

Receipts approp $’000

Pay-ments $’000

Adjust-ments $’000

Closing balance $’000

Services for Other Entities and Trust Moneys— Attorney-General’s Department Special Account—PGPA Act s 78 (A)(a) 1

2015-16

14,081 47,425 - 46,321 - 15,185

2014-15

5,958 23,155 - 15,032 - 14,081

Australian Government Solicitor Operational Special Account— PGPA Act s 78 (D) 1

2015-16

- 148,790 29,786 148,306 - 30,270

2014-15

- - - - - -

Australian Government Solicitor Client Funds Special Account— PGPA Act s 78 (D) 1

2015-16

- 260,269 - 250,000 - 10,269

2014-15

- - - - - -

National Cultural Heritage Account: Protection of Movable Cultural Heritage Act 1986 s 25— PGPA Act s 80 (A) 2

2015-16

1 - 499 34 (466) -

2014-15

21 - 1 21 - 1

Art Rental Special Account—PGPA Act s 78 Determination 2006/18 (D) 2

2015-16

780 1,507 - 1,366 (921) -

2014-15

1,606 3,709 - 4,535 - 780

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Table 3.1.1: Estimates of special account flows and balances (continued)

Out-come

Opening balance $’000

Receipts non-approp $’000

Receipts approp $’000

Pay-ments $’000

Adjust-ments $’000

Closing balance $’000

Cultural Special Account— PGPA Act s 78 Determination 2011/18 (D) 2

2015-16

406 196 - - (602) -

2014-15

116 290 - - - 406

Indigenous Repatriation Special Account— PGPA Act s 78

Determination 2005/45 (D) 2

2015-16

2,272 - 633 254 (2,651) -

2014-15

2,722 - 618 1,068 - 2,272

National Collections Special Account—PGPA Act s 78 Determination 2005/44 (D) 2

2015-16

- - - - - -

2014-15

48 - - 48 - -

Total special accounts 2015-16 Budget estimate

17,540 458,187 30,918 446,281 (4,640) 55,724

Total special accounts 2014-15 actual 10,471 27,154 619 20,704 - 17,540

(A) = Administered; (D) = Departmental. (a) The Department receives moneys and makes payments in relation to approved law enforcement initiatives under the Proceeds of Crime Act 2002.

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3.2 BUDGETED FINANCIAL STATEMENTS

3.2.1 Analysis of budgeted financial statements

Changes to the departmental and administered budgeted financial statements since the 2015-16 Portfolio Budget Statements include actual financial results for 2014-15; new measures; the transfer of revenue, expenses, assets and liabilities to the Department of Communications and the Arts for the classification, copyright and cultural affairs functions under the AAO of 21 September 2015; revision of natural disaster relief and recovery arrangement loan advances; and indexation updates.

Departmental

Income statement

The major changes in the budgeted departmental income statement are the new measures and estimates variations included in Tables 1.2 and 1.4 and the transfer of functions to the Department of Communications and the Arts under the AAO of 21 September 2015.

Revenues and expenses decrease from 2015-16 to 2018-19 due to budgeted completion of the Defence Abuse Response Taskforce, the Royal Commission into Institutional Responses to Child Sexual Abuse and the Royal Commission into Trade Union Governance and Corruption; the transfer of functions under the AAO of 21 September 2015; and savings measures.

The Department is budgeting for surpluses in 2015-16 and the forward years (after excluding unfunded depreciation and amortisation expenses) due to the commercial operations of the Australian Government Solicitor.

Balance sheet

The major changes to the budgeted departmental balance sheet are the inclusion of the 30 June 2015 actual balances and decreases in assets, liabilities and contributed equity relating to the transfer of functions under the AAO of 21 September 2015.

The Department will receive an equity injection of $9.786m in 2015-16 for working capital for the Australian Government Solicitor.

Statement of changes in equity

The changes in equity estimates reflect the updated 30 June 2015 actual operating result and the decrease in contributed equity relating to the transfer of functions under the AAO of 21 September 2015.

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Administered

Schedule of budgeted income and expenses

The Department’s administered expenses for 2015-16 include personal benefits and concessional loan advances in relation to natural disasters. Funding for the Royal Commissions is provided for the period 2015-16 to 2017-18.

The major changes in the budgeted administered income statement are the new measures and estimates variations included in Tables 1.2 and 1.4 and the transfer of functions to the Department of Communications and the Arts under the AAO of 21 September 2015.

Schedule of budgeted assets and liabilities

The revised budget for administered assets and liabilities shows the impact of the 2014-15 actuals, the additional loan advances for natural disaster relief, and the decreases in assets and liabilities relating to the transfer of functions under the AAO of 21 September 2015.

Schedule of budgeted administered cash flows

The changes to the schedule of budgeted administered cash flows represent the impact of the 2014-15 actual results and the transfer of functions under the AAO of 21 September 2015.

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3.2.2 Budgeted financial statements Table 3.2.1: Budgeted departmental comprehensive income statement (showing net cost of services) for the period ended 30 June

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

EXPENSES

Employee benefits(a) 185,558 245,144 211,201 208,641 208,137

Suppliers 141,525 108,572 96,038 94,485 94,685

Depreciation and amortisation 23,976 30,122 22,116 20,580 21,219

Write-down and impairment of assets 66 - - - -

Total expenses 351,125 383,838 329,355 323,706 324,041

LESS:

OWN-SOURCE INCOME

Own-source revenue

Sale of goods and rendering of services 109,472 166,545 135,611 135,557 137,615 Interest - 100 101 102 103

Other revenue 907 1,717 1,532 1,542 1,553

Total own-source revenue 110,379 168,362 137,244 137,201 139,271

Gains

Other—resources received free of charge 470 470 470 470 470

Total gains 470 470 470 470 470

Total own-source income 110,849 168,832 137,714 137,671 139,741

Net cost of (contribution by) services 240,276 215,006 191,641 186,035 184,300 Revenue from government 225,683 193,888 178,718 174,975 172,934

Surplus (deficit) attributable to the Australian Government (14,593) (21,118) (12,923) (11,060) (11,366)

OTHER COMPREHENSIVE INCOME

Changes in asset revaluation surplus (94) - - - -

Total other comprehensive income (94) - - - -

Total comprehensive income (loss) (14,687) (21,118) (12,923) (11,060) (11,366)

Note: Impact of net cash appropriation arrangements

2014-15 $’000 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

Total comprehensive income (loss) excluding depreciation/amortisation expenses previously funded through revenue appropriations(b) 9,178 4,081 5,839 6,147 6,460

Less depreciation/amortisation expenses previously funded through revenue appropriations 23,865 25,199 18,762 17,207 17,826

Total comprehensive income (loss) as per the statement of comprehensive income (14,687) (21,118) (12,923) (11,060) (11,366)

Prepared on Australian Accounting Standards basis. Note: Expenses and revenues for 2015-16 and the forward years do not include internal legal services. (a) The increase in expenses from 2014-15 to 2015-16 is primarily due to the consolidation of the Australian

Government Solicitor within the Department. The decrease in expenses from 2015-16 to 2016-17 is primarily due to the completion of the Defence Abuse Response Taskforce. (b) In the 2014-15 Additional Estimates and the 2015-16 Budget, savings totalling $8.784m were applied to the Department’s departmental appropriation funding for 2014-15. The associated reduction in Appropriation Act (No. 1) 2014-15 was made during 2015-16. The surplus of $9.178m in 2014-15 includes the savings of $8.784m; however, that amount was not available to the Department. The forecast surpluses in 2015-16 and the forward years relate to the commercial operations of the Australian Government Solicitor.

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Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

ASSETS

Financial assets

Cash and cash equivalents 3,630 32,558 31,867 29,601 31,863

Trade and other receivables 88,406 107,431 95,705 94,408 94,472

Total financial assets 92,036 139,989 127,572 124,009 126,335

Non-financial assets

Land and buildings 62,109 52,658 45,547 46,092 39,733

Property, plant and equipment 17,854 33,378 37,601 34,047 33,221

Heritage and cultural assets 41,582 5,853 5,853 5,853 5,853

Intangibles 20,794 26,713 23,531 21,766 25,890

Other non-financial assets 5,652 2,114 1,619 1,570 1,466

Total non-financial assets 147,991 120,716 114,151 109,328 106,162

Total assets 240,027 260,705 241,723 233,337 232,497

LIABILITIES

Payables

Suppliers 31,093 30,930 29,647 29,577 28,802

Other payables 25,851 26,271 20,154 19,688 19,613

Total payables 56,944 57,201 49,801 49,265 48,415

Provisions

Employee provisions 43,743 69,916 65,758 64,773 64,941

Other provisions 3,630 896 897 898 883

Total provisions 47,373 70,812 66,655 65,671 65,824

Total liabilities 104,317 128,013 116,456 114,936 114,239

Net assets 135,710 132,692 125,267 118,401 118,258

EQUITY

Parent entity interest

Contributed equity 245,328 266,815 272,313 276,507 287,730

Reserves 22,364 18,977 18,977 18,977 18,977

Retained surplus (accumulated deficit) (131,982) (153,100) (166,023) (177,083) (188,449) Total parent entity interest 135,710 132,692 125,267 118,401 118,258

Total equity 135,710 132,692 125,267 118,401 118,258

Prepared on Australian Accounting Standards basis.

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Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2015-16)

Retained earnings $’000

Asset

revaluation reserve $’000

Contributed equity/ capital $’000

Total equity $’000

Opening balance as at 1 July 2015

Balance carried forward from previous period (131,982) 22,364 245,328 135,710

Adjustment for changes in accounting policies - - - -

Adjusted opening balance (131,982) 22,364 245,328 135,710

Comprehensive income

Surplus (deficit) for the period (21,118) - - (21,118)

Total comprehensive income (21,118) - - (21,118)

Transactions with owners

Distributions to owners

Returns of capital

Distribution of equity - - 4,215 4,215

Contributions by owners

Equity injection - - 29,786 29,786

Departmental capital budget - - 16,533 16,533

Restructuring - (3,387) (29,047) (32,434)

Sub-total transactions with owners - (3,387) 21,487 18,100

Estimated closing balance as at 30 June 2016 (153,100) 18,977 266,815 132,692

Closing balance attributable to the Australian Government (153,100) 18,977 266,815 132,692

Prepared on Australian Accounting Standards basis.

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Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

OPERATING ACTIVITIES

Cash received

Appropriations 329,111 207,589 185,170 175,999 172,944

Sale of goods and rendering of services 123,640 132,466 136,458 137,064 139,177 Other 907 100 101 102 103

Total cash received 453,658 340,155 321,729 313,165 312,224

Cash used

Employees 185,593 229,427 215,359 209,626 207,969

Suppliers 146,957 100,382 96,356 94,036 94,886

Grants 5,970 - - - -

Section 74 retained revenue receipts transferred to Official Public Account 112,761 - - - -

Total cash used 451,281 329,809 311,715 303,662 302,855

Net cash from (used by) operating activities 2,377 10,346 10,014 9,503 9,369

INVESTING ACTIVITIES

Cash used

Purchase of property, plant, equipment and intangibles 19,345 27,809 17,276 15,034 18,880

Total cash used 19,345 27,809 17,276 15,034 18,880

Net cash from (used by) investing activities (19,345) (27,809) (17,276) (15,034) (18,880)

FINANCING ACTIVITIES

Cash received

Contributed equity 16,204 47,937 8,230 5,045 13,677

Total cash received 16,204 47,937 8,230 5,045 13,677

Cash used

Equity transfer to the Official Public Account - 1,546 1,659 1,780 1,904

Total cash used - 1,546 1,659 1,780 1,904

Net cash from (used by) financing activities 16,204 46,391 6,571 3,265 11,773

Net increase (decrease) in cash held (764) 28,928 (691) (2,266) 2,262

Cash and cash equivalents at the beginning of the reporting period 4,394 3,630 32,558 31,867 29,601

Cash and cash equivalents at the end of the reporting period 3,630 32,558 31,867 29,601 31,863

Prepared on Australian Accounting Standards basis.

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Table 3.2.5: Departmental capital budget statement (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

NEW CAPITAL APPROPRIATIONS

Capital budgets—Act No. 1 (DCB) 12,910 16,533 12,412 12,653 14,984

Equity injections—Act No. 2 2,040 29,786 - - -

Total new capital appropriations 14,950 46,319 12,412 12,653 14,984

Provided for:

Purchase of non-financial assets 14,950 16,533 12,412 12,653 14,984

Other items - 29,786 - - -

Total items 14,950 46,319 12,412 12,653 14,984

PURCHASE OF NON-FINANCIAL ASSETS

Funded by capital appropriations(a) 2,064 - - - -

Funded by capital appropriation—DCB(b) 8,385 16,533 12,412 12,653 14,984

Funded internally from departmental resources(c) 1,820 9,161 4,165 1,682 3,181

Total amount spent 12,269 25,694 16,577 14,335 18,165

RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE

Total purchases 12,269 25,694 16,577 14,335 18,165

Total cash used to acquire assets 12,269 25,694 16,577 14,335 18,165

Prepared on Australian Accounting Standards basis. DCB = departmental capital budget. (a) Includes both current and prior year Act 2 and Bills 4 and 6 appropriations and special capital appropriations. (b) Does not include annual finance lease costs. Includes purchases from current and previous years’ DCBs. (c) Includes current and prior year Act 1 and Bills 3 and 5 appropriations (excluding amounts from the DCB), donations and contributions, gifts, internally developed assets, section 74 retained revenue receipts, and proceeds from the sale of assets.

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Table 3.2.6: Statement of asset movements (budget year 2015-16)

Land $’000 Buildings $’000

Other

property, plant & equipment $’000

Heritage & cultural $’000

Computer software & intangibles $’000

Total $’000

As at 1 July 2015

Gross book value 1,400 68,520 75,942 41,723 67,773 255,358

Accumulated depreciation/ amortisation and impairment - (7,811) (37,968) (141) (43,204) (89,124)

Opening net book balance 1,400 60,709 37,974 41,582 24,569 166,234

CAPITAL ASSET ADDITIONS

Estimated expenditure on new or replacement assets By purchase—appropriation ordinary annual services(a) - 858 8,416 123 16,297 25,694

From acquisition of entities or operations (including restructuring) - (2,713) (726) (35,946) (4,052) (43,437)

Total additions - (1,855) 7,690 (35,823) 12,245 (17,743)

Other movements

Depreciation/amortisation expense - (7,670) (12,367) (47) (10,038) (30,122)

Accumulated depreciation asset transferred in (out)— restructuring - 74 81 141 (63) 233

Total other movements - (7,596) (12,286) 94 (10,101) (29,889)

As at 30 June 2016

Gross book value 1,400 66,665 83,632 5,900 80,018 237,615

Accumulated depreciation/ amortisation and impairment - (15,407) (50,254) (47) (53,305) (119,013)

Closing net book balance 1,400 51,258 33,378 5,853 26,713 118,602

Prepared on Australian Accounting Standards basis. (a) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Act (No. 1) 2015-16 and Appropriation Bill (No. 3) 2015-16 for depreciation and amortisation expenses, departmental

capital budgets or other operational expenses.

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Table 3.2.7: Schedule of budgeted income and expenses administered on behalf of government (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

EXPENSES ADMINISTERED ON BEHALF OF GOVERNMENT

Employee benefits 35,511 35,426 61,028 22,810 -

Suppliers 122,993 121,412 69,433 47,579 39,147

Subsidies 3,381 3,421 3,457 3,502 3,548

Personal benefits 114,364 19,245 1,206 1,216 1,226

Grants 517,847 482,347 364,725 303,920 285,008

Depreciation and amortisation 10,130 11,602 9,258 4,849 1,264

Write-down and impairment of assets 517 - - - -

Payments to corporate entities 471,068 265,673 - - -

Other expenses - 335 190 117 117

Total expenses administered on behalf of government 1,275,811 939,461 509,297 383,993 330,310

LESS:

OWN-SOURCE INCOME

Non-taxation revenue

Sale of goods and rendering of services 7,239 2,466 2,307 2,232 2,166

Interest 6,072 4,380 3,540 3,014 2,475

Dividends 11,849 - - - -

Other revenue 31,006 46,481 25,780 10,570 10,570

Total non-taxation revenue 56,166 53,327 31,627 15,816 15,211

Total own-source income administered on behalf of government 56,166 53,327 31,627 15,816 15,211

Net cost of (contribution by) services 1,219,645 886,134 477,670 368,177 315,099

Surplus (deficit) (1,219,645) (886,134) (477,670) (368,177) (315,099)

OTHER COMPREHENSIVE INCOME

Changes in asset revaluation surplus 492,849 - - - -

Total other comprehensive income 492,849 - - - -

Total comprehensive income (loss) (726,796) (886,134) (477,670) (368,177) (315,099) Prepared on Australian Accounting Standards basis.

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Table 3.2.8: Schedule of budgeted assets and liabilities administered on behalf of government (as at 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

ASSETS

Financial assets

Cash and cash equivalents 3 3 3 3 3

Receivables 123,989 107,233 90,607 69,741 50,949

Other investments 9,140,266 335,925 335,925 335,925 335,925

Other financial assets - 1,162 598 357 262

Total financial assets 9,264,258 444,323 427,133 406,026 387,139

Non-financial assets

Land and buildings 64,861 13,610 15,299 16,658 18,932

Property, plant and equipment 8,186 9,240 3,076 968 -

Intangibles 1,885 (60) (676) (727) (765)

Total non-financial assets 76,262 22,790 17,699 16,899 18,167

Total assets administered on behalf of government 9,340,520 467,113 444,832 422,925 405,306

LIABILITIES

Payables

Suppliers 18,060 17,033 8,742 5,214 3,836

Grants 6,771 8,346 7,576 6,455 5,583

Other payables 869 336 320 313 306

Total payables 25,700 25,715 16,638 11,982 9,725

Provisions

Employee provisions 1,349 7,113 8,167 6,593 5,654

Other provisions 6,848 1,291 1,328 1,358 -

Total provisions 8,197 8,404 9,495 7,951 5,654

Total liabilities administered on behalf of government 33,897 34,119 26,133 19,933 15,379

Net assets/(liabilities) 9,306,623 432,994 418,699 402,992 389,927

Prepared on Australian Accounting Standards basis.

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Table 3.2.9: Schedule of budgeted administered cash flows (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

OPERATING ACTIVITIES

Cash received

Sale of goods and rendering of services 8,906 3,130 2,303 2,231 2,164

Interest 2,495 1,776 1,482 1,256 1,030

Dividends 11,849 - - - -

Other 61,312 46,481 25,780 10,570 10,570

Total cash received 84,562 51,387 29,565 14,057 13,764

Cash used

Grant payments 524,500 480,772 365,495 305,041 285,880

Subsidies paid 3,381 3,421 3,457 3,502 3,548

Personal benefits 114,578 19,245 1,206 1,216 1,226

Suppliers 153,404 119,806 68,521 54,324 42,121

Employees 34,876 35,316 59,974 24,384 939

Payments to corporate entities 471,068 265,673 - - -

Other - 190 117 117 117

Total cash used 1,301,807 924,423 498,770 388,584 333,831

Net cash from (used by) operating activities (1,217,245) (873,036) (469,205) (374,527) (320,067)

INVESTING ACTIVITIES

Cash received

Repayments of advances and loans 8,254 21,369 16,359 16,359 15,778

Total cash received 8,254 21,369 16,359 16,359 15,778

Cash used

Purchase of property, plant, equipment and intangibles 6,468 8,060 825 831 2,214

Advances and loans made 7,037 2,343 1,179 - -

Investments - 41,120 - - -

Total cash used 13,505 51,523 2,004 831 2,214

Net cash from (used by) investing activities (5,251) (30,154) 14,355 15,528 13,564

FINANCING ACTIVITIES

Cash received

Other 12,886 8,302 1,686 679 856

Total cash received 12,886 8,302 1,686 679 856

Net cash from (used by) financing activities 12,886 8,302 1,686 679 856

Net increase (decrease) in cash held (1,209,610) (894,888) (453,164) (358,320) (305,647)

Cash and cash equivalents at the beginning of the reporting period 4 3 3 3 3

Cash from Official Public Account for

Appropriations 1,299,808 925,436 473,570 378,398 322,615

Cash to Official Public Account for

Appropriations (90,199) (30,548) (20,406) (20,078) (16,968)

Cash and cash equivalents at the end of the reporting period 3 3 3 3 3

Prepared on Australian Accounting Standards basis.

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Table 3.2.10: Schedule of administered capital budget (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

NEW CAPITAL APPROPRIATIONS

Capital budget—Act No. 1 (ACB) 3,704 2,497 862 861 856

Administered assets and liabilities— Act No. 2 120,386 6,949 1,179 1,515 -

Total new capital appropriations 124,090 9,446 2,041 2,376 856

Provided for:

Purchase of non-financial assets 18,660 7,103 862 2,376 856

Other items 105,430 2,343 1,179 - -

Total items 124,090 9,446 2,041 2,376 856

PURCHASE OF NON-FINANCIAL ASSETS

Funded by capital appropriations(a)(b) 14,956 4,606 - 1,515 -

Funded by capital appropriation—ACB(a)(c) 3,704 2,497 862 861 856

Funded internally from departmental resources(d) 1,327 - - - -

Total amount spent 19,987 7,103 862 2,376 856

RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE

Total accrual purchases 19,987 7,103 862 2,376 856

Total cash used to acquire assets 19,987 7,103 862 2,376 856

Prepared on Australian Accounting Standards basis. ACB = administered capital budget. (a) Includes both current and prior year Act 2 and Bills 4 and 6 appropriations and special capital appropriations.

(b) Includes administered capital funding for the Department for the Royal Commission into Institutional Responses to Child Sexual Abuse ($3.856m in 2015-16 and $1.515m in 2017-18) and for the Royal Commission into Trade Union Governance and Corruption ($0.750m in 2015-16). (c) Includes purchases from current and previous years’ ACBs. (d) Includes funding from current and prior year Act 1 and Bills 3 and 5 appropriations (excluding amounts from the ACB), donations and contributions, gifts, internally developed assets, and proceeds from the sale of assets.

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Table 3.2.11: Statement of administered asset movements (budget year 2015-16)

Buildings $’000

Other

property, plant & equipment $’000

Computer software & intangibles $’000

Total $’000

As at 1 July 2015

Gross book value 70,976 15,548 4,117 90,641

Accumulated depreciation/amortisation and impairment (6,115) (7,362) (2,232) (15,709)

Opening net book balance 64,861 8,186 1,885 74,932

CAPITAL ASSET ADDITIONS

Estimated expenditure on new or replacement assets

By purchase—appropriation ordinary annual services(a) 2,401 5,702 (1,000) 7,103

From acquisition of entities or operations (including restructuring) 106,767 - - 106,767

Total additions 109,168 5,702 (1,000) 113,870

Other movements

Depreciation/amortisation expense (5,986) (4,649) (967) (11,602)

Other (154,433) 1 22 (154,410)

Total other movements (160,419) (4,648) (945) (166,012)

As at 30 June 2016

Gross book value 180,144 21,250 3,117 204,511

Accumulated depreciation/amortisation and impairment (166,534) (12,010) (3,177) (181,721)

Closing net book balance 13,610 9,240 (60) 22,790

Prepared on Australian Accounting Standards basis. (a) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Act (No. 1) 2015-16 and Appropriation Bill (No. 3) 2015-16 for depreciation and amortisation expenses, departmental capital budgets or other operational expenses.

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3.2.4 Notes to the financial statements

Basis of accounting

The budgeted financial statements have been prepared on an accrual accounting basis, having regard to Statements of Accounting concepts, and in accordance with the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015, Australian Accounting Standards and other authoritative pronouncements of the Australian Accounting Standards Board.

Departmental

Revenue from government

Amounts appropriated are recognised as revenue, except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned. Appropriations receivable are recognised at their nominal amounts.

Other revenue

Revenue from the rendering of specific services is recognised by reference to the stage of completion of contracts or other agreements.

Employee expenses

Employee expenses consist of salaries, leave entitlements, redundancy expenses, superannuation and non-salary benefits.

Supplier expenses

Supplier expenses consist of administrative costs, consultants’ fees, travel expenses and property operating expenses.

Leases

A distinction is made between finance leases, which effectively transfer from the lessor to the lessee substantially all the risks and benefits incidental to ownership of leased non-current assets, and operating leases under which the lessor effectively retains substantially all such risks and benefits.

Where a non-current asset is acquired by means of a finance lease, the asset is capitalised at the lower of fair value or the present value of minimum lease payments at the inception of the lease and a liability recognised for the same amount. Leased assets are amortised over the period of the lease. Lease payments are allocated between the principal component and the interest expense.

Operating lease payments are charged to the income statement on a basis that is representative of the pattern of benefits derived from the leased assets.

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Depreciation and amortisation

Computer equipment is depreciated using the declining-balance method; for all other plant and equipment, the straight-line method of depreciation is applied. Leasehold improvements are amortised on a straight-line basis over the lesser of the estimated life of the improvements or the unexpired period of the lease.

Depreciation/amortisation rates (useful lives) are reviewed at each balance date and necessary adjustments are recognised.

Cash

Cash includes notes and coins held and any deposits held at call with a bank or other financial institution.

Asset valuation

The Department has adopted fair value as a basis for valuing its leasehold improvements and plant and equipment. Valuation is conducted with sufficient frequency to ensure that the carrying amounts of assets do not differ materially from the assets’ fair values as at the reporting date.

Asset recognition threshold

Purchases of property, plant and equipment are recognised initially at cost in the balance sheet, except for purchases costing less than $2,000, which are expensed in the year of acquisition.

Receivables

A provision is raised for any doubtful debts based on a review of the collectability of all outstanding accounts as at year-end.

Bad debts are written off during the year in which they are identified.

Provisions and payables

Provisions and payables represent liabilities for miscellaneous accruals and employee benefits, including accrued salary and leave entitlements, provisions for making-good leased premises and lease incentives. No provision for sick leave is required as all sick leave is non-vesting.

Administered

Revenue

All administered revenues are revenues relating to the core operating activities performed by the Department on behalf of the Australian Government. Levies, fees and fines revenue is recognised when it is probable that the economic benefit comprising the consideration will flow to the entity.

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Revenue from the rendering of a service is recognised on delivery of that service to customers. Interest revenue is recognised on a time proportionate basis that takes into account the effective yield on the relevant asset. Dividend revenue is recognised when the right to receive a dividend has been established.

Assets

Administered financial assets are made up of receivables and investments. The administered investments are recorded at fair value. Administered non-financial assets comprise buildings; other property, plant and equipment; computer software and intangibles; inventories; and prepayments. The accounting policies in relation to non-financial assets are the same as for departmental non-financial assets.

Liabilities

Administered liabilities are made up of employee provisions, creditors for suppliers, grants and subsidy arrangements.

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ADMINISTRATIVE APPEALS TRIBUNAL

Section 1: Entity overview and resources

1.1 STRATEGIC DIRECTION STATEMENT

The strategic direction statement for the Administrative Appeals Tribunal (AAT) can be found in the 2015-16 Portfolio Budget Statements. There has been no change to the AAT’s strategic direction as a result of Additional Estimates.

With effect from 1 July 2015, the Administrative Appeals Tribunal, the Migration Review Tribunal and Refugee Review Tribunal, and the Social Security Appeals Tribunal were amalgamated into a single body.

1.2 ENTITY RESOURCE STATEMENT

The entity resource statement details the resourcing for the AAT at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2015-16 budget year, including variations through Appropriation Bill No. 3.

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Table 1.1: Entity resource statement—additional estimates for 2015-16 as at Additional Estimates February 2016

Actual available appropriation 2014-15

$’000

Estimate as at Budget 2015-16

$’000

Proposed Additional Estimates 2015-16

$’000

Total

estimate at Additional Estimates 2015-16

$’000

ORDINARY ANNUAL SERVICES(a)

Departmental appropriation

Prior year departmental appropriation(b) 13,551 71,146 - 71,146

Departmental appropriation(c) 36,441 131,856 9,706 141,562

s 74 retained revenue receipts(d) 2,402 1,177 - 1,177

Total ordinary annual services 52,394 204,179 9,706 213,885

SPECIAL APPROPRIATIONS

Special appropriations limited by criteria/entitlement

Public Governance, Performance and Accountability Act 2013 s 77(e) 328 6,400 - 6,400

Total special appropriations 328 6,400 - 6,400

Total net resourcing for entity 52,722 210,579 9,706 220,285

All figures are GST exclusive. These figures may not match the figures in the cash flow statement. (a) Appropriation Act (No. 1) 2015-16 and Appropriation Bill (No. 3) 2015-16. (b) Estimated adjusted balance carried forward from previous year for annual appropriations. The 2014-15 amount relates only to AAT unspent appropriations at the end of 2013-14. The 2015-16 amount relates to AAT and Migration Review Tribunal and Refugee Review Tribunal unspent appropriations at the end of 2014-15. (c) Includes an amount of $4.633m in 2015-16 for the departmental capital budget (see Table 3.2.5 for further details). For accounting purposes this amount has been designated as ‘contributions by owners’. (d) Estimated retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act 2013. (e) Repayments not provided for under other appropriations.

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1.3 ENTITY MEASURES

Table 1.2 summarises new government measures taken since the 2015-16 Budget.

Table 1.2: Entity 2015-16 measures since Budget

Programme 2015-16 $’000 2016-17

$’000 2017-18 $’000 2018-19

$’000

Expense measures

Applying a General Interest Charge to the Debts of Ex-recipients of Social Security and Family Assistance Payments(a) 1.1

Departmental expenses

- 19 16 15

Attorney-General’s—one-off efficiency savings to specific agencies 1.1

Departmental expenses

- (3,564) (5,141) (4,711)

Commonwealth Parental Leave Payments— consistent treatment for income support assessment(a) 1.1

Departmental expenses

- 30 - -

Family Payment Reform—a new families package(a) 1.1

Departmental expenses

(193) 90 635 2,094

Parental Leave Pay—revised arrangements(a) 1.1

Departmental expenses

- (226) (116) (119)

Public Sector Savings—Enterprise Resource Planning Systems(b) 1.1

Departmental expenses

- - (57) (71)

Public Sector Superannuation Accumulation Plan administration fees(c) 1.1

Departmental expenses

(39) (39) (39) (39)

Removal of Family Member Exemptions from the Newly Arrived Resident’s Waiting Period(a) 1.1

Departmental expenses

- 6 25 26

Telecommunications services— whole-of-government coordinated procurement(d) 1.1

Departmental expenses (33) (33) (33) -

Total expense measures

(265) (3,717) (4,710) (2,805)

Prepared on a Government Finance Statistics (fiscal) basis. (a) The lead entity for this measure is the Department of Social Services. The full measure description and package details appear in the 2015-16 Mid-Year Economic and Fiscal Outlook under the Social Services portfolio. (b) This is a cross-portfolio measure that was published in Budget Paper No. 2 2015-16. The lead entity is the Department of Finance. (c) This is a cross-portfolio measure that was published in the 2014-15 Mid-Year Economic and Fiscal Outlook. The lead entity is the Department of Finance. (d) The lead entity for this measure is the Department of Finance. The full measure description and package details appear in the 2009-10 Mid-Year Economic and Fiscal Outlook under the Finance portfolio.

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1.4 ADDITIONAL ESTIMATES AND VARIATIONS

The following tables detail the changes to the resourcing for the AAT at Additional Estimates, by outcome. Table 1.3 details the additional estimates and variations resulting from new measures since the 2015-16 Budget in Appropriation Bill No. 3. Table 1.4 details additional estimates and variations through other factors, such as parameter adjustments.

Table 1.3: Additional estimates and variations to outcomes from measures since 2015-16 Budget

Programme impacted 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

OUTCOME 1

Increase in estimates (departmental) Applying a General Interest Charge to the Debts of Ex-recipients of Social Security and Family Assistance Payments 1.1 - 19 16 15

Commonwealth Parental Leave Payments— consistent treatment for income support assessment 1.1 - 30 - -

Family Payment Reform—a new families package 1.1 (193) 90 635 2,094

Removal of Family Member Exemptions from the Newly Arrived Resident’s Waiting Period 1.1 - 6 25 26

Decrease in estimates (departmental) Attorney-General’s—one-off efficiency savings to specific agencies 1.1 - (3,564) (5,141) (4,711)

Parental Leave Pay—revised arrangements 1.1 - (226) (116) (119)

Public Sector Savings—Enterprise Resource Planning Systems 1.1 - - (57) (71)

Public Sector Superannuation Accumulation Plan administration fees 1.1 (39) (39) (39) (39)

Telecommunications services— whole-of-government coordinated procurement 1.1 (33) (33) (33) -

Net impact on estimates for Outcome 1 (departmental)

(265) (3,717) (4,710) (2,805)

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Table 1.4: Additional estimates and variations to outcomes from other variations

Programme impacted 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

OUTCOME 1

Increase in estimates (departmental) Migration and Refugee Division 2014-15 caseload variation adjustment 1.1 9,032 - - -

Supplementation for judicial and related offices salary increases (Remuneration Tribunal Determination 2015/18) 1.1 939 928 926 926

Decrease in estimates (departmental) Changes in wage and price indices(a) 1.1 - - (90) (179)

Net impact on estimates for Outcome 1 (departmental) 9,971 928 836 747

(a) Values shown comprise appropriation revenue adjustments of $0.257m and departmental capital budget adjustments of $0.012m across the forward years. These amounts have been consolidated into a single line item for internal consistency and to improve readability.

1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION BILL

Table 1.5 details the additional estimates sought for the AAT through Appropriation Bill No. 3. The AAT has no additional estimates through Appropriation Bill No. 4.

Table 1.5: Appropriation Bill (No. 3) 2015-16

2014-15 Available(a) $’000

2015-16 Budget $’000

2015-16 Revised $’000

Additional estimates $’000

Reduced estimates $’000

DEPARTMENTAL PROGRAMMES

Outcome 1

Access to a fair, just, economical, informal and quick review mechanism for applicants through reviews of government administrative decisions, including dispute resolution processes and independent formal hearings 36,441 131,856 141,562 9,971 (265)

Total departmental 36,441 131,856 141,562 9,971 (265)

(a) 2014-15 available appropriation is included to allow a comparison of this year’s appropriation with what was made available for use in the previous year. The figure reflects the AAT’s appropriation before its amalgamation with the Migration Review Tribunal and Refugee Review Tribunal and the Social Security Appeals Tribunal on 1 July 2015.

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Section 2: Revisions to outcomes and planned performance

2.1 OUTCOMES AND PERFORMANCE INFORMATION

There are no changes to the AAT’s outcome and performance information as reported in the 2015-16 Portfolio Budget Statements.

OUTCOME 1

Outcome 1 strategy

There are no changes to the strategy for Outcome 1 as reported in the 2015-16 Portfolio Budget Statements.

Table 2.1: Budgeted expenses for Outcome 1

Outcome 1: Access to a fair, just, economical, informal and quick review mechanism for applicants through reviews of government administrative decisions, including dispute resolution processes and independent formal hearings

2014-15 Actual expenses $’000

2015-16 Revised estimated expenses

$’000

Programme 1.1: Administrative Appeals Tribunal

Administered expenses

Special appropriations(a) 328 6,400

Departmental expenses

Departmental appropriation(b) 34,348 138,106

Expenses not requiring appropriation in the budget year(c) 3,376 7,050

Total expenses for Outcome 1 38,054 151,556

2014-15 2015-16

Average staffing level (number)(d) 157 723

(a) Special appropriations consist of refunds of fees paid under section 77 of the Public Governance, Performance and Accountability Act 2013. (b) Departmental appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)’ and ‘Revenue from independent sources (s 74)’. (c) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses. (d) Average staffing level numbers include members and staff.

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Programme 1.1 expenses

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Annual administered expenses

Special appropriations

Public Governance, Performance and Accountability Act 2013 s 77 328 6,400 6,400 6,400 6,400

Annual departmental expenses

Departmental appropriation 34,348 138,106 141,522 138,925 139,434

Expenses not requiring appropriation in the budget year(a) 3,376 7,050 7,669 7,651 7,922

Total programme expenses 38,054 151,556 155,591 152,976 153,756

(a) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses.

Section 3: Explanatory tables and budgeted financial statements

3.1 EXPLANATORY TABLES

Estimates of special account flows

The AAT has no special accounts.

3.2 BUDGETED FINANCIAL STATEMENTS

3.2.1 Analysis of budgeted financial statements

The 2014-15 financial information relates to the AAT before its amalgamation with the Migration Review Tribunal and Refugee Review Tribunal and the Social Security Appeals Tribunal on 1 July 2015. The financial information for 2015-16 and the forward years relates to the AAT after the amalgamation.

The reduction in revenue from government in 2017-18 and 2018-19 is primarily due to the Attorney-General’s—one-off efficiency savings to specific agencies measure.

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3.2.2 Budgeted financial statements

Table 3.2.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

EXPENSES

Employee benefits 22,639 110,883 112,851 111,028 111,120

Suppliers 13,112 28,602 30,050 29,258 29,696

Depreciation and amortisation 1,975 5,671 6,290 6,290 6,540

Total expenses 37,726 145,156 149,191 146,576 147,356

LESS:

OWN-SOURCE INCOME

Own-source revenue

Sale of goods and rendering of services 2,402 1,177 1,177 1,177 1,177

Total own-source revenue 2,402 1,177 1,177 1,177 1,177

Gains

Other 1,403 1,379 1,379 1,361 1,382

Total gains 1,403 1,379 1,379 1,361 1,382

Total own-source income 3,805 2,556 2,556 2,538 2,559

Net cost of (contribution by) services 33,921 142,600 146,635 144,038 144,797

Revenue from government 34,916 136,929 140,345 137,748 138,257

Surplus (deficit) attributable to the Australian Government 995 (5,671) (6,290) (6,290) (6,540)

OTHER COMPREHENSIVE INCOME

Changes in asset revaluation surplus - - - - -

Total other comprehensive income - - - - -

Total comprehensive income (loss) 995 (5,671) (6,290) (6,290) (6,540)

Note: Impact of net cash appropriation arrangements

2014-15 $’000 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

Total comprehensive income (loss) excluding depreciation/amortisation expenses previously funded through revenue appropriations 2,970 - - - -

Less depreciation/amortisation expenses previously funded through revenue appropriations 1,975 5,671 6,290 6,290 6,540

Total comprehensive income (loss) as per the statement of comprehensive income 995 (5,671) (6,290) (6,290) (6,540)

Prepared on Australian Accounting Standards basis.

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Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

ASSETS

Financial assets

Cash and cash equivalents 564 807 807 807 807

Trade and other receivables 17,130 74,628 74,657 74,678 74,687

Total financial assets 17,694 75,435 75,464 75,485 75,494

Non-financial assets

Land and buildings 2,497 13,792 31,135 29,385 27,485

Property, plant and equipment 1,294 5,241 6,121 5,646 5,656

Intangibles 27 4,276 2,075 1,889 1,236

Other non-financial assets 176 675 675 675 675

Total non-financial assets 3,994 23,984 40,006 37,595 35,052

Total assets 21,688 99,419 115,470 113,080 110,546

LIABILITIES

Payables

Suppliers 838 8,925 8,925 8,925 8,925

Other payables 1,810 4,614 4,643 4,664 4,673

Total payables 2,648 13,539 13,568 13,589 13,598

Interest-bearing liabilities

Leases - 25 25 25 25

Total interest-bearing liabilities - 25 25 25 25

Provisions

Employee provisions 5,663 21,044 21,044 21,044 21,044

Other provisions 230 1,741 1,741 1,741 1,741

Total provisions 5,893 22,785 22,785 22,785 22,785

Total liabilities 8,541 36,349 36,378 36,399 36,408

Net assets 13,147 63,070 79,092 76,681 74,138

EQUITY

Parent entity interest

Contributed equity 6,201 38,715 61,027 64,906 68,903

Reserves 4,088 13,409 13,409 13,409 13,409

Retained surplus (accumulated deficit) 2,858 10,946 4,656 (1,634) (8,174)

Total parent entity interest 13,147 63,070 79,092 76,681 74,138

Total equity 13,147 63,070 79,092 76,681 74,138

Prepared on Australian Accounting Standards basis.

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Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2015-16)

Retained earnings $’000

Asset

revaluation reserve $’000

Contributed equity/ capital $’000

Total equity $’000

Opening balance as at 1 July 2015

Balance carried forward from previous period 2,858 4,088 6,201 13,147

Adjustment for changes in accounting policies - - - -

Adjusted opening balance 2,858 4,088 6,201 13,147

Comprehensive income

Surplus (deficit) for the period (5,671) - - (5,671)

Total comprehensive income (5,671) - - (5,671)

Of which:

Attributable to the Australian Government (5,671) - - (5,671)

Transactions with owners

Contributions by owners Departmental capital budget - - 4,633 4,633

Restructuring 13,759 9,321 27,881 50,961

Sub-total transactions with owners 13,759 9,321 32,514 55,594

Estimated closing balance as at 30 June 2016 10,946 13,409 38,715 63,070

Closing balance attributable to the Australian Government 10,946 13,409 38,715 63,070

Prepared on Australian Accounting Standards basis.

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Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

OPERATING ACTIVITIES

Cash received

Appropriations 31,185 130,177 140,087 137,503 138,326

Sale of goods and rendering of services 2,680 1,177 1,177 1,177 1,177

Net GST received 943 - - - -

Total cash received 34,808 131,354 141,264 138,680 139,503

Cash used

Employees 23,110 106,051 112,483 110,665 111,009

Suppliers 12,354 25,060 28,781 28,015 28,494

Total cash used 35,464 131,111 141,264 138,680 139,503

Net cash from (used by) operating activities (656) 243 - - -

INVESTING ACTIVITIES

Cash used

Purchase of property, plant, equipment and intangibles 682 4,633 22,312 3,879 3,997

Total cash used 682 4,633 22,312 3,879 3,997

Net cash from (used by) investing activities (682) (4,633) (22,312) (3,879) (3,997)

FINANCING ACTIVITIES

Cash received

Contributed equity 1,525 4,633 22,312 3,879 3,997

Total cash received 1,525 4,633 22,312 3,879 3,997

Net cash from (used by) financing activities 1,525 4,633 22,312 3,879 3,997

Net increase (decrease) in cash held 187 243 - - -

Cash and cash equivalents at the beginning of the reporting period 377 564 807 807 807

Cash and cash equivalents at the end of the reporting period 564 807 807 807 807

Prepared on Australian Accounting Standards basis.

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Table 3.2.5: Departmental capital budget statement (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

NEW CAPITAL APPROPRIATIONS

Capital budget—Act No. 1 (DCB) 1,525 4,633 4,119 3,879 3,997

Equity injections—Act No. 2 - - 18,193 - -

Total new capital appropriations 1,525 4,633 22,312 3,879 3,997

Provided for:

Purchase of non-financial assets (682) (4,633) (22,312) (3,879) (3,997)

Total items (682) (4,633) (22,312) (3,879) (3,997)

PURCHASE OF NON-FINANCIAL ASSETS

Funded by capital appropriations(a) - - 18,193 - -

Funded by capital appropriation—DCB(b) 1,525 4,633 4,119 3,879 3,997

Total amount spent 1,525 4,633 22,312 3,879 3,997

RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE

Total purchases (682) (4,633) (22,312) (3,879) (3,997)

Total cash required to acquire assets (682) (4,633) (22,312) (3,879) (3,997)

Prepared on Australian Accounting Standards basis. DCB = departmental capital budget. (a) Includes both current and prior year Act 2 and Bills 4 and 6 appropriations and special capital appropriations. (b) Does not include annual finance lease costs. Includes purchases from current and previous years’ DCBs.

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Table 3.2.6: Statement of asset movements (budget year 2015-16)

Buildings $’000

Other

property, plant & equipment $’000

Computer software & intangibles $’000

Total $’000

As at 1 July 2015

Gross book value 2,497 1,294 1,039 4,830

Accumulated depreciation/amortisation and impairment - - (1,012) (1,012)

Opening net book balance 2,497 1,294 27 3,818

CAPITAL ASSET ADDITIONS

Estimated expenditure on new or replacement assets By purchase—appropriation ordinary annual services(a) 914 2,160 1,559 4,633

From acquisition of entities or operations (including restructuring) 11,587 3,105 5,837 20,529

Total additions 12,501 5,265 7,396 25,162

Other movements

Depreciation/amortisation expense (1,206) (1,318) (3,147) (5,671)

Total other movements (1,206) (1,318) (3,147) (5,671)

As at 30 June 2016

Gross book value 14,998 6,559 8,435 29,992

Accumulated depreciation/amortisation and impairment (1,206) (1,318) (4,159) (6,683)

Closing net book balance 13,792 5,241 4,276 23,309

Prepared on Australian Accounting Standards basis. (a) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Act (No. 1) 2015-16 and Appropriation Bill (No. 3) 2015-16 for depreciation and amortisation expenses, departmental

capital budgets or other operational expenses.

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Table 3.2.7: Schedule of budgeted income and expenses administered on behalf of government (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

EXPENSES ADMINISTERED ON BEHALF OF GOVERNMENT

Write-down and impairment of assets (bad debts) - 2,600 2,600 2,600 2,600

Other expenses (refunds of revenue) 328 6,400 6,400 6,400 6,400

Total expenses administered on behalf of government 328 9,000 9,000 9,000 9,000

LESS:

OWN-SOURCE INCOME

Non-taxation revenue

Fees and fines 730 28,392 28,361 28,361 25,961

Total non-taxation revenue 730 28,392 28,361 28,361 25,961

Total own-source income administered on behalf of government 730 28,392 28,361 28,361 25,961

Net cost of (contribution by) services (402) (19,392) (19,361) (19,361) (16,961)

Surplus (deficit) 402 19,392 19,361 19,361 16,961

Total comprehensive income (loss) 402 19,392 19,361 19,361 16,961

Prepared on Australian Accounting Standards basis.

Table 3.2.8: Schedule of budgeted assets and liabilities administered on behalf of government (as at 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

ASSETS

Financial assets

Cash and cash equivalents 3 135 135 135 135

Trade and other receivables - 2,210 2,210 2,210 2,210

Total financial assets 3 2,345 2,345 2,345 2,345

Total assets administered on behalf of government 3 2,345 2,345 2,345 2,345

LIABILITIES

Total liabilities administered on behalf of government - - - - -

Net assets/(liabilities) 3 2,345 2,345 2,345 2,345

Prepared on Australian Accounting Standards basis.

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Table 3.2.9: Schedule of budgeted administered cash flows (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

OPERATING ACTIVITIES

Cash received

Application fees 730 20,092 20,061 20,061 17,661

Total cash received 730 20,092 20,061 20,061 17,661

Cash used

Refund of application fees 328 6,400 6,400 6,400 6,400

Total cash used 328 6,400 6,400 6,400 6,400

Net cash from (used by) operating activities 402 13,692 13,661 13,661 11,261

Net increase (decrease) in cash held 402 13,692 13,661 13,661 11,261

Cash and cash equivalents at the beginning of the reporting period 6 135 135 135 135

Cash from Official Public Account for

Appropriations 328 6,400 6,400 6,400 6,400

Cash to Official Public Account for

Appropriations (733) (20,092) (20,061) (20,061) (17,661)

Cash and cash equivalents at the end of the reporting period 3 135 135 135 135

Prepared on Australian Accounting Standards basis.

3.2.3 Notes to the financial statements

Basis of accounting

The budgeted financial statements have been prepared on an accrual accounting basis, having regard to Statements of Accounting Concepts, and in accordance with the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015, Australian Accounting Standards and other authoritative pronouncements of the Australian Accounting Standards Board.

Departmental

Revenue from government

Appropriations for departmental programmes are recognised as revenue, except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned. Appropriations receivable are recognised at their nominal amounts.

Other revenue

The President of the AAT has entitlements under the Judges’ Pensions Act 1968, which are unfunded. The estimated cost of these entitlements is included in other revenue as resources received free of charge. (This amount is expensed as an employee expense.)

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Employee expenses

Employee expenses consist of salaries, leave entitlements, redundancy expenses, superannuation and non-salary benefits.

Supplier expenses

Supplier expenses consist of administrative costs, consultants’ fees, travel expenses and property operating expenses.

Cash

Cash includes notes and coins held and any deposits held at call with a bank or other financial institution.

Assets

Assets are made up of cash, receivables, leasehold improvements, and land and equipment. All assets are held at fair value.

Liabilities

Liabilities are made up of employee salary and leave entitlements, property lease make-good provisions and amounts owed to creditors.

Administered

Revenue

All administered revenue relates to the course of ordinary activities performed by the AAT on behalf of the Australian Government. Fees are charged for lodging certain applications with the AAT. Some exemptions and partial waivers can apply to the payment of a fee. Revenue is recognised in the year the fee is paid. All revenues are remitted to the Official Public Account.

Expenses

Applications deemed to be successful may result in a refund of all or part of the fee paid. The refund is shown in the statements as an expense item in the year it is refunded. All refunds are paid from the Official Public Account as required.

Assets and liabilities

Assets are made up of cash and are held at fair value.

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AUSTRALIAN SECURITY INTELLIGENCE ORGANISATION

Section 1: Entity overview and resources

1.1 STRATEGIC DIRECTION STATEMENT

The strategic direction statement for the Australian Security Intelligence Organisation (ASIO) can be found in the 2015-16 Portfolio Budget Statements. There has been no change to ASIO’s strategic direction as a result of Additional Estimates.

1.2 ENTITY RESOURCE STATEMENT

The entity resource statement details the resourcing for ASIO at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2015-16 budget year, including variations through Appropriation Bills Nos. 3 and 4.

Table 1.1: Entity resource statement—additional estimates for 2015-16 as at Additional Estimates February 2016

Actual available appropriation 2014-15

$’000

Estimate as at Budget 2015-16

$’000

Proposed Additional Estimates 2015-16

$’000

Total

estimate at Additional Estimates 2015-16

$’000

ORDINARY ANNUAL SERVICES(a)

Departmental appropriation

Prior year departmental appropriation(b) 190,743 68,823 - 68,823

Departmental appropriation(c) 368,725 415,582 (2,401) 413,181

s 74 retained revenue receipts(d) 20,317 16,394 - 16,394

Total ordinary annual services 579,785 500,799 (2,401) 498,398

OTHER SERVICES(e)

Departmental non-operating

Prior year appropriations(b) 5,062 - - -

Equity injections 16,028 13,838 135 13,973

Total other services 21,090 13,838 135 13,973

Total available annual appropriations 600,875 514,637 (2,266) 512,371

Total net resourcing for entity 600,875 514,637 (2,266) 512,371

All figures are GST exclusive. These figures may not match the figures in the cash flow statement. (a) Appropriation Act (No. 1) 2015-16 and Appropriation Bill (No. 3) 2015-16. (b) Estimated adjusted balance carried forward from previous year for annual appropriations. (c) Includes an amount of $32.100m in 2015-16 for the departmental capital budget (see Table 3.2.5 for further details). For accounting purposes this amount has been designated as ‘contributions by owners’. (d) Estimated retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act 2013. (e) Appropriation Act (No. 2) 2015-16 and Appropriation Bill (No. 4) 2015-16.

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1.3 ENTITY MEASURES

Table 1.2 summarises new government measures taken since the 2015-16 Budget. The table is split into expense and capital measures, with the affected programme identified.

Table 1.2: Entity 2015-16 measures since Budget

Programme 2015-16 $’000 2016-17

$’000 2017-18 $’000 2018-19

$’000

Expense measures

Attorney-General’s—one-off efficiency savings to specific agencies 1.1

Departmental expenses

- - - (1,816)

Public Sector Savings—Enterprise Resource Planning Systems(a) 1.1

Departmental expenses

- - (181) (222)

Public Sector Superannuation Accumulation Plan administration fees(b) 1.1

Departmental expenses

(122) (122) (122) (122)

Syrian and Iraqi Humanitarian Crisis(c) 1.1 Departmental expenses

721 557 - -

Total expense measures

599 435 (303) (2,160)

Capital measures

Attorney-General’s—one-off efficiency savings to specific agencies 1.1

Departmental capital

- (2,000) (3,446) -

National Security Awareness Campaign 1.1 Departmental capital

(3,000) - - -

Syrian and Iraqi Humanitarian Crisis(c) 1.1 Departmental capital

135 - - -

Total capital measures

(2,865) (2,000) (3,446) -

Prepared on a Government Finance Statistics (fiscal) basis. (a) This is a cross-portfolio measure that was published in Budget Paper No. 2 2015-16. The lead entity is the Department of Finance. (b) This is a cross-portfolio measure that was published in the 2014-15 Mid-Year Economic and Fiscal Outlook. The lead entity is the Department of Finance. (c) The lead entity for this measure is the Department of Immigration and Border Protection. The full measure description and package details appear in the 2015-16 Mid-Year Economic and Fiscal Outlook under the Immigration and Border Protection portfolio.

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1.4 ADDITIONAL ESTIMATES AND VARIATIONS

The following tables detail the changes to the resourcing for ASIO at Additional Estimates, by outcome. Table 1.3 details the additional estimates and variations resulting from new measures since the 2015-16 Budget in Appropriation Bills Nos. 3 and 4. Table 1.4 details additional estimates and variations through other factors, such as parameter adjustments.

Table 1.3: Additional estimates and variations to outcomes from measures since 2015-16 Budget

Programme impacted 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

OUTCOME 1

Increase in estimates (departmental) Syrian and Iraqi Humanitarian Crisis— expense 1.1 721 557 - -

Syrian and Iraqi Humanitarian Crisis— capital 1.1 135 - - -

Decrease in estimates (departmental) Attorney-General’s—one-off efficiency savings to specific agencies—expense 1.1 - - - (1,816)

Attorney-General’s—one-off efficiency savings to specific agencies—capital 1.1 - (2,000) (3,446) -

National Security Awareness Campaign 1.1 (3,000) - - -

Public Sector Savings—Enterprise Resource Planning Systems 1.1 - - (181) (222)

Public Sector Superannuation Accumulation Plan administration fees 1.1 (122) (122) (122) (122)

Net impact on estimates for Outcome 1 (departmental) (2,266) (1,565) (3,749) (2,160)

Table 1.4: Additional estimates and variations to outcomes from other variations

Programme impacted 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

OUTCOME 1

Decrease in estimates (departmental) Changes in wage and price indices 1.1 - - (478) (988)

Net impact on estimates for Outcome 1 (departmental) - - (478) (988)

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1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION BILL

The following tables detail the additional estimates sought for ASIO through Appropriation Bills Nos. 3 and 4.

Table 1.5: Appropriation Bill (No. 3) 2015-16

2014-15 Available(a) $’000

2015-16 Budget $’000

2015-16 Revised $’000

Additional estimates $’000

Reduced estimates $’000

DEPARTMENTAL PROGRAMMES

Outcome 1

To protect Australia, its people and its interests from threats to security through intelligence collection, assessment and advice to Government 368,725 415,582 413,181 721 (3,122)

Total departmental(b) 368,725 415,582 413,181 721 (3,122)

(a) 2014-15 available appropriation is included to allow a comparison of this year’s appropriation with what was made available for use in the previous year. (b) No departmental appropriation is provided in Appropriation Bill No. 3 for the entity where the total funding change for departmental programmes is negative.

Table 1.6: Appropriation Bill (No. 4) 2015-16

2014-15 Available(a) $’000

2015-16 Budget $’000

2015-16 Revised $’000

Additional estimates $’000

Reduced estimates $’000

Non-operating

Equity injections

Syrian and Iraqi Humanitarian Crisis 16,028 13,838 13,973 135 -

Total non-operating 16,028 13,838 13,973 135 -

(a) 2014-15 available appropriation is included to allow a comparison of this year’s appropriation with what was made available for use in the previous year.

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Section 2: Revisions to outcomes and planned performance

2.1 OUTCOME AND PERFORMANCE INFORMATION

There are no changes to ASIO’s outcome and performance information as reported in the 2015-16 Portfolio Budget Statements.

OUTCOME 1

Outcome 1 strategy

There are no changes to the strategy for Outcome 1 as reported in the 2015-16 Portfolio Budget Statements.

Table 2.1: Budgeted expenses for Outcome 1

Outcome 1: To protect Australia, its people and its interests from threats to security through intelligence collection, assessment and advice to Government

2014-15 Actual expenses $’000

2015-16 Revised estimated expenses

$’000

Programme 1.1: Security Intelligence

Departmental expenses

Departmental appropriation(a) 401,436 396,618

Expenses not requiring appropriation in the budget year(b) 64,610 64,232

Total expenses for Outcome 1 466,046 460,850

2014-15 2015-16

Average staffing level (number) 1,700 1,745

(a) Departmental appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)’ and ‘Revenue from independent sources (s 74)’. (b) Expenses not requiring appropriation in the budget year are made up of depreciation expenses, amortisation expenses and audit fees.

Programme 1.1 expenses

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Annual departmental expenses

Departmental item 401,436 396,618 421,303 428,936 429,123

Expenses not requiring appropriation in the budget year(a) 64,610 64,232 65,534 72,500 76,746

Total programme expenses 466,046 460,850 486,837 501,436 505,869

(a) Expenses not requiring appropriation in the budget year are made up of depreciation expenses, amortisation expenses and audit fees.

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Section 3: Explanatory tables and budgeted financial statements

3.1 EXPLANATORY TABLES

Estimates of special account flows

ASIO has no special accounts.

3.2 BUDGETED FINANCIAL STATEMENTS

3.2.1 Analysis of budgeted financial statements

ASIO’s budgeted income statement has been updated:

• to reflect the 2014-15 operating result (an operating loss of $12.696m)

• for additional appropriation received under the Syrian and Iraqi Humanitarian Crisis measure ($0.721m in 2015-16 and $0.557m in 2016-17)

• for a reduction in appropriation as a result of the Attorney-General’s—one-off efficiency savings to specific agencies measure ($1.816m in 2018-19), the Public Sector Superannuation Accumulation Plan administration fees measure ($0.122m in 2015-16 and $0.366m across the forward estimates) and the Public Sector Savings—Enterprise Resource Planning Systems measure ($0.181m in 2017-18 and $0.222m in 2018-19)

• for indexation changes across the forward years.

ASIO’s balance sheet has been updated:

• to reflect the impact of closing balances from 2014-15

• for additional capital received under the Syrian and Iraqi Humanitarian Crisis measure ($0.135m in 2015-16)

• for a reduction in funding as a result of the National Security Awareness Campaign measure ($3.000m in 2015-16) and the Attorney-General’s—one-off efficiency savings to specific agencies measure ($2.000m in 2016-17 and $3.446 in 2017-18).

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3.2.2 Budgeted financial statements

Table 3.2.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

EXPENSES

Employee benefits 221,554 218,660 230,527 241,345 246,300

Suppliers 179,933 178,720 191,538 188,353 183,585

Depreciation and amortisation 63,800 63,470 64,772 71,738 75,984

Other 759 - - - -

Total expenses 466,046 460,850 486,837 501,436 505,869

LESS:

OWN-SOURCE INCOME

Own-source revenue

Sale of goods and rendering of services 16,539 12,502 13,128 13,784 14,473

Other revenue 3,778 3,035 3,187 3,346 3,513

Total own-source revenue 20,317 15,537 16,315 17,130 17,986

Gains

Other 810 762 762 762 762

Total gains 810 762 762 762 762

Total own-source income 21,127 16,299 17,077 17,892 18,748

Net cost of (contribution by) services 444,919 444,551 469,760 483,544 487,121

Revenue from government 368,423 381,081 404,988 411,806 411,137

Surplus (deficit) attributable to the Australian Government (76,496) (63,470) (64,772) (71,738) (75,984)

OTHER COMPREHENSIVE INCOME

Changes in asset revaluation surplus - - - - -

Total other comprehensive income - - - - -

Total comprehensive income (loss) (76,496) (63,470) (64,772) (71,738) (75,984)

Note: Impact of net cash appropriation arrangements

2014-15 $’000 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

Total comprehensive income (loss) excluding depreciation/amortisation expenses previously funded through revenue appropriations (12,696) - - - -

Less depreciation/amortisation expenses previously funded through revenue appropriations 63,800 63,470 64,772 71,738 75,984

Total comprehensive income (loss) as per the statement of comprehensive income (76,496) (63,470) (64,772) (71,738) (75,984)

Prepared on Australian Accounting Standards basis.

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Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

ASSETS

Financial assets

Cash and cash equivalents 22,023 12,956 10,851 10,809 12,412

Trade and other receivables 93,975 88,737 87,024 80,996 80,592

Other financial assets 4,998 3,774 3,963 4,161 4,369

Total financial assets 120,996 105,467 101,838 95,966 97,373

Non-financial assets

Land and buildings 175,571 158,330 147,394 133,129 139,078

Property, plant and equipment 159,787 157,669 162,897 173,394 170,676

Intangibles 36,868 56,113 53,341 69,112 77,793

Other non-financial assets 25,354 15,136 12,864 15,328 15,328

Total non-financial assets 397,580 387,248 376,496 390,963 402,875

Total assets 518,576 492,715 478,334 486,929 500,248

LIABILITIES

Payables

Suppliers 16,622 20,059 25,752 21,451 20,847

Other payables 29,451 17,997 19,242 18,737 18,594

Total payables 46,073 38,056 44,994 40,188 39,441

Interest-bearing liabilities

Lease incentives 1,171 644 117 - -

Total interest-bearing liabilities 1,171 644 117 - -

Provisions

Employee provisions 62,608 62,971 64,971 66,971 68,971

Restoration obligations 6,281 5,998 5,728 5,470 5,224

Total provisions 68,889 68,969 70,699 72,441 74,195

Total liabilities 116,133 107,669 115,810 112,629 113,636

Net assets 402,443 385,046 362,524 374,300 386,612

EQUITY

Parent entity interest

Contributed equity 580,376 626,449 668,699 752,213 840,509

Reserves 17,930 17,930 17,930 17,930 17,930

Retained surplus (accumulated deficit) (195,863) (259,333) (324,105) (395,843) (471,827) Total parent entity interest 402,443 385,046 362,524 374,300 386,612

Total equity 402,443 385,046 362,524 374,300 386,612

Prepared on Australian Accounting Standards basis.

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Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2015-16)

Retained earnings $’000

Asset

revaluation reserve $’000

Contributed equity/ capital $’000

Total equity $’000

Opening balance as at 1 July 2015

Balance carried forward from previous period (195,863) 17,930 580,376 402,443

Adjustment for changes in accounting policies - - - -

Adjusted opening balance (195,863) 17,930 580,376 402,443

Comprehensive income

Surplus (deficit) for the period (63,470) - - (63,470)

Total comprehensive income (63,470) - - (63,470)

Transactions with owners

Contributions by owners Equity injection—appropriation - - 13,973 13,973

Departmental capital budget - - 32,100 32,100

Sub-total transactions with owners - - 46,073 46,073

Estimated closing balance as at 30 June 2016 (259,333) 17,930 626,449 385,046

Closing balance attributable to the Australian Government (259,333) 17,930 626,449 385,046

Prepared on Australian Accounting Standards basis.

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Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

OPERATING ACTIVITIES

Cash received

Appropriations 410,284 382,766 407,105 418,213 411,593

Sale of goods and rendering of services 16,973 16,827 16,140 16,946 17,793

Net GST received 17,004 19,194 17,874 17,607 17,492

Other - 1,945 1,151 1,142 1,132

Total cash received 444,261 420,732 442,270 453,908 448,010

Cash used

Employees 212,749 224,921 227,485 238,336 243,293

Suppliers 192,272 168,176 183,589 196,429 185,807

Section 74 retained revenue receipts transferred to Official Public Account 22,055 19,418 19,259 22,958 17,707

Total cash used 427,076 412,515 430,333 457,723 446,807

Net cash from (used by) operating activities 17,185 8,217 11,937 (3,815) 1,203

INVESTING ACTIVITIES

Cash received

Proceeds from sales of property, plant, equipment and intangibles 623 - - - -

Total cash received 623 - - - -

Cash used

Purchase of property, plant, equipment and intangibles 58,658 63,357 56,292 79,741 87,896

Total cash used 58,658 63,357 56,292 79,741 87,896

Net cash from (used by) investing activities (58,035) (63,357) (56,292) (79,741) (87,896)

FINANCING ACTIVITIES

Cash received

Contributed equity 45,772 46,073 42,250 83,514 88,296

Total cash received 45,772 46,073 42,250 83,514 88,296

Net cash from (used by) financing activities 45,772 46,073 42,250 83,514 88,296

Net increase (decrease) in cash held 4,922 (9,067) (2,105) (42) 1,603

Cash and cash equivalents at the beginning of the reporting period 17,101 22,023 12,956 10,851 10,809

Cash and cash equivalents at the end of the reporting period 22,023 12,956 10,851 10,809 12,412

Prepared on Australian Accounting Standards basis.

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Table 3.2.5: Departmental capital budget statement (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

NEW CAPITAL APPROPRIATIONS

Capital budget—Act No. 1 (DCB) 302 32,100 28,147 69,973 88,296

Equity injections—Act No. 2 16,028 13,973 14,103 13,541 -

Total new capital appropriations 16,330 46,073 42,250 83,514 88,296

Provided for:

Purchase of non-financial assets 16,330 46,073 42,250 83,514 88,296

Total items 16,330 46,073 42,250 83,514 88,296

PURCHASE OF NON-FINANCIAL ASSETS

Funded by capital appropriations(a) 16,028 13,973 14,103 13,541 -

Funded by capital appropriation—DCB(b) 24,682 32,100 28,147 66,200 87,896

Funded internally from departmental resources(c) 17,099 17,284 14,042 - -

Total amount spent 57,809 63,357 56,292 79,741 87,896

RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE

Total purchases 58,658 63,357 56,292 79,741 87,896

Total cash required to acquire assets 58,658 63,357 56,292 79,741 87,896

Prepared on Australian Accounting Standards basis. DCB = departmental capital budget. (a) Includes both current and prior year Act 2 and Bill 4 appropriations.

(b) Does not include annual finance lease costs. Includes purchases from current and previous years’ DCBs. (c) Includes current and prior year Act 1 and Bill 3 appropriations (excluding amounts from the DCB), section 74 retained revenue receipts, and proceeds from the sale of assets.

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Table 3.2.6: Statement of asset movements (budget year 2015-16)

Land $’000

Buildings $’000

Other

property, plant & equipment $’000

Computer software & intangibles $’000

Total $’000

As at 1 July 2015

Gross book value 1,565 206,382 222,518 79,281 509,746

Accumulated depreciation/ amortisation and impairment - (32,376) (62,731) (42,414) (137,521)

Opening net book balance 1,565 174,006 159,787 36,867 372,225

CAPITAL ASSET ADDITIONS

Estimated expenditure on new or replacement assets By purchase—appropriation equity(a) - - 13,937 - 13,937

By purchase—appropriation ordinary annual services(b) - 430 19,905 29,085 49,420

Total additions - 430 33,842 29,085 63,357

Other movements

Depreciation/amortisation expense - (17,671) (35,960) (9,839) (63,470)

Total other movements - (17,671) (35,960) (9,839) (63,470)

As at 30 June 2016

Gross book value 1,565 206,812 256,360 108,366 573,103

Accumulated depreciation/ amortisation and impairment - (50,047) (98,691) (52,253) (200,991)

Closing net book balance 1,565 156,765 157,669 56,113 372,112

Prepared on Australian Accounting Standards basis. (a) ‘Appropriation equity’ refers to equity injections provided through Appropriation Act (No. 2) 2015-16 and Appropriation Bill (No. 4) 2015-16. (b) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Act (No. 1) 2015-16 and Appropriation Bill (No. 3) 2015-16 for depreciation and amortisation expenses, departmental capital budgets or other operational expenses.

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3.2.3 Notes to the financial statements

Basis of accounting

The budgeted financial statements have been prepared in accordance with the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 and Australian Accounting Standards and interpretations issued by the Australian Accounting Standards Board that apply for the reporting period. The financial statements have been prepared on an accrual basis and are in accordance with the historical cost convention, except for certain assets and liabilities at fair value or amortised cost.

Revenue from government

Amounts appropriated for departmental programmes for the year (adjusted for any formal additions and reductions) are recognised as revenue when ASIO gains control of the appropriation, except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it is earned.

Appropriations receivable are recognised at their nominal amounts.

Revenue from other sources

Revenue from other sources relates to other revenue received under section 74 of the Public Governance, Performance and Accountability Act 2013. This includes revenue for the provision of security assessments and protective security advice, proceeds on sale of assets, rental charges, and resources that are received free of charge.

Employee expenses

Employee expenses consist of salaries, leave entitlements and superannuation.

Supplier expenses

Supplier expenses include consultant, contractor, travel and administrative costs.

Assets

Assets are made up of cash, receivables, land and buildings, infrastructure, plant and equipment, computer software and other (prepayments).

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FAMILY COURT AND FEDERAL CIRCUIT COURT

Section 1: Entity overview and resources

1.1 STRATEGIC DIRECTION STATEMENT

The strategic direction statement for the Family Court and Federal Circuit Court can be found in the 2015-16 Portfolio Budget Statements. There has been no change to the Family Court and Federal Circuit Court’s strategic direction as a result of Additional Estimates.

1.2 ENTITY RESOURCE STATEMENT

The entity resource statement details the resourcing for the Family Court and Federal Circuit Court at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2015-16 budget year, including variations through Appropriation Bill No. 3.

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Table 1.1: Entity resource statement—additional estimates for 2015-16 as at Additional Estimates February 2016

Actual available appropriation 2014-15

$’000

Estimate as at Budget 2015-16

$’000

Proposed Additional Estimates 2015-16

$’000

Total

estimate at Additional Estimates 2015-16

$’000

ORDINARY ANNUAL SERVICES(a)

Departmental appropriation

Prior year departmental appropriation(b) 22,014 15,038 3,385 18,423

Departmental appropriation(c) 156,583 158,782 1,118 159,900

s 74 retained revenue receipts(d) 3,305 1,475 - 1,475

Total 181,902 175,295 4,503 179,798

Administered expenses

Outcome 1 884 892 - 892

Total 884 892 - 892

Total ordinary annual services 182,786 176,187 4,503 180,690

Total available annual appropriations 182,786 176,187 4,503 180,690

SPECIAL APPROPRIATIONS

Special appropriations limited by criteria/entitlement

Public Governance, Performance and Accountability Act 2013 s 77(e) 300 300 - 300

Total special appropriations 300 300 - 300

Total appropriations excluding special accounts 183,086 176,487 4,503 180,990

SPECIAL ACCOUNTS(f)

Opening balance - - - -

Appropriation receipts - - - -

Total special accounts - - - -

Total net resourcing for entity 183,086 176,487 4,503 180,990

All figures are GST exclusive. These figures may not match the figures in the cash flow statement. (a) Appropriation Act (No. 1) 2015-16 and Appropriation Bill (No. 3) 2015-16. (b) Estimated adjusted balance carried forward from previous year for annual appropriations. (c) Includes an amount of $7.398m in 2015-16 for the departmental capital budget (see Table 3.2.5 for further details). For accounting purposes this amount has been designated as ‘contributions by owners’. (d) Estimated retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act 2013. (e) Repayments not provided for under other appropriations. (f) The estimated opening balance and budgeted appropriation receipts for special accounts exclude money held in trust for litigants. For further information on special accounts, see Table 3.1.1.

1.3 ENTITY MEASURES

Table 1.2 summarises new government measures taken since the 2015-16 Budget.

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Table 1.2: Entity 2015-16 measures since Budget

Programme 2015-16 $’000 2016-17

$’000 2017-18 $’000 2018-19

$’000

Expense measures

Public Sector Superannuation Accumulation Plan administration fees(a) 1.1

Departmental expenses

(69) (69) (69) (69)

Total expense measures

(69) (69) (69) (69)

(a) This is a cross-portfolio measure that was published in the 2014-15 Mid-Year Economic and Fiscal Outlook. The lead entity is the Department of Finance.

1.4 ADDITIONAL ESTIMATES AND VARIATIONS

The following tables detail the changes to the resourcing for the Family Court and Federal Circuit Court at Additional Estimates, by outcome. Table 1.3 details the additional estimates and variations resulting from new measures since the 2015-16 Budget in Appropriation Bill No. 3. Table 1.4 details additional estimates and variations through other factors, such as parameter adjustments.

Table 1.3: Additional estimates and variations to outcomes from measures since 2015-16 Budget

Programme impacted 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

OUTCOME 1

Decrease in estimates (departmental) Public Sector Superannuation Accumulation Plan administration fees 1.1 (69) (69) (69) (69)

Net impact on estimates for Outcome 1 (departmental)

(69) (69) (69) (69)

Table 1.4: Additional estimates and variations to outcomes from other variations

Programme impacted 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

OUTCOME 1

Decrease in estimates (administered) Reduction in administered court fees revenue 1.1 (14,738) (15,785) (16,100) (17,244)

Net impact on estimates for Outcome 1 (administered)

(14,738) (15,785) (16,100) (17,244)

Increase in estimates (departmental) Movement of capital from forward years to current year—departmental capital budget 1.1 400 - - -

Supplementation for judicial and related offices salary increases (Remuneration Tribunal Determination 2015/18) 1.1 787 839 839 839

Decrease in estimates (departmental) Changes in wage and price indices(a) 1.1 - - (114) (230)

Net impact on estimates for Outcome 1 (departmental)

1,187 839 725 609

(a) Values shown comprise appropriation revenue adjustments of $0.320m and departmental capital budget adjustments of $0.024m across the forward years. These amounts have been consolidated into a single line item for internal consistency and to improve readability.

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1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION BILL

Table 1.5 details the additional estimates sought for the Family Court and Federal Circuit Court through Appropriation Bill No. 3. The Family Court and Federal Circuit Court has no additional estimates through Appropriation Bill No. 4.

Table 1.5: Appropriation Bill (No. 3) 2015-16

2014-15 Available(a) $’000

2015-16 Budget $’000

2015-16 Revised $’000

Additional estimates $’000

Reduced estimates $’000

ADMINISTERED ITEMS

Outcome 1

Provide access to justice for litigants in family and federal law matters within the jurisdiction of the courts through the provision of judicial and support services 884 892 892 - -

Total administered 884 892 892 - -

DEPARTMENTAL PROGRAMMES

Outcome 1

Provide access to justice for litigants in family and federal law matters within the jurisdiction of the courts through the provision of judicial and support services 156,583 158,782 159,900 1,187 (69)

Total departmental 156,583 158,782 159,900 1,187 (69)

Total administered and departmental 157,467 159,674 160,792 1,187 (69)

(a) 2014-15 available appropriation is included to allow a comparison of this year’s appropriation with what was made available for use in the previous year.

Section 2: Revisions to outcomes and planned performance

2.1 OUTCOME AND PERFORMANCE INFORMATION

There are no changes to the Family Court and Federal Circuit Court’s outcome and performance information as reported in the 2015-16 Portfolio Budget Statements.

OUTCOME 1

Outcome 1 strategy

There are no changes to the strategy for Outcome 1 as reported in the 2015-16 Portfolio Budget Statements.

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Table 2.1: Budgeted expenses for Outcome 1

Outcome 1: Provide access to justice for litigants in family and federal law matters within the jurisdiction of the courts through the provision of judicial and support services

2014-15 Actual expenses $’000

2015-16 Revised estimated expenses

$’000

Programme 1.1: Family Court and Federal Circuit Court

Administered expenses

Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)(a) 291 892

Special appropriations(b) 270 300

Expenses not requiring appropriation in the budget year(c) 382 -

Departmental expenses

Departmental appropriation(d) 155,386 156,477

Expenses not requiring appropriation in the budget year(e) 50,370 50,126

Total expenses for Outcome 1 206,699 207,795

2014-15 2015-16

Average staffing level (number) 775 780

(a) Ordinary annual services include appropriation for primary dispute resolution. (b) Special appropriations consist of refunds of fees paid under section 77 of the Public Governance, Performance and Accountability Act 2013. (c) Expenses not requiring appropriation in the budget year are made up of bad and doubtful debts. (d) Departmental appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)’ and ‘Revenue from independent sources (s 74)’. (e) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses of $9.963m, liabilities assumed by related entities of $11.101m, and resources received free of charge of $29.062m.

Programme 1.1 expenses

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Annual administered expenses

Administered item 291 892 896 901 907

Special appropriations

Public Governance, Performance and Accountability Act 2013 s 77 270 300 300 300 300

Expenses not requiring appropriation in the budget year(a) 382 - - - -

Annual departmental expenses

Family Court of Australia 14,659 15,185 15,336 15,336 15,336

Federal Circuit Court of Australia 23,054 27,048 27,316 27,316 27,316

Family Court and Federal Circuit Court Administration 117,673 114,244 113,089 111,877 110,960

Expenses not requiring appropriation in the budget year(b) 50,370 50,126 50,240 50,240 50,240

Total programme expenses 206,699 207,795 207,177 205,970 205,059

(a) Expenses not requiring appropriation in the budget year are made up of bad and doubtful debts. (b) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses, liabilities assumed by related entities, and resources received free of charge.

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Programme 1.1 component expenses

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Component 1.1.1: Family Court of Australia

Annual administered expenses

Special appropriations

Public Governance, Performance and Accountability Act 2013 s 77 90 100 100 100 100

Expenses not requiring appropriation in the budget year(a) 126 - - - -

Annual departmental expenses

Family Court of Australia 14,659 15,185 15,336 15,336 15,336

Expenses not requiring appropriation in the budget year(b) 10,310 10,505 10,609 10,609 10,609

Total component expenses 25,185 25,790 26,045 26,045 26,045

Component 1.1.2: Federal Circuit Court of Australia

Annual administered expenses

Administered item 291 892 896 901 907

Special appropriations

Public Governance, Performance and Accountability Act 2013 s 77 180 200 200 200 200

Expenses not requiring appropriation in the budget year(a) 256 - - - -

Annual departmental expenses

Federal Circuit Court of Australia 23,054 27,048 27,316 27,316 27,316

Expenses not requiring appropriation in the budget year(b) 608 596 602 602 602

Total component expenses 24,389 28,736 29,014 29,019 29,025

Component 1.1.3: Family Court and Federal Circuit Court Administration

Annual departmental expenses

Family Court and Federal Circuit Court Administration 117,673 114,244 113,089 111,877 110,960

Expenses not requiring appropriation in the budget year(c) 39,452 39,025 39,029 39,029 39,029

Total component expenses 157,125 153,269 152,118 150,906 149,989

Total programme expenses 206,699 207,795 207,177 205,970 205,059

(a) Expenses not requiring appropriation in the budget year are made up of bad and doubtful debts. (b) Expenses not requiring appropriation in the budget year are made up of liabilities assumed by related entities. (c) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses and resources received free of charge.

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Section 3: Explanatory tables and budgeted financial statements

3.1 EXPLANATORY TABLES

Estimates of special account flows

Special accounts provide a means to set aside and record amounts used for specified purposes. Table 3.1.1 shows the expected additions (receipts) and reductions (payments) for each account used by the Family Court and Federal Circuit Court. The corresponding table in the 2015-16 Portfolio Budget Statements is Table 3.1.2.

Table 3.1.1: Estimates of special account flows and balances

Outcome

Opening balance $’000 Receipts

$’000

Payments $’000

Closing balance $’000

Litigants’ Fund Special Account— Public Governance, Performance and Accountability Act 2013 s 78 (A)(a) 1

2015-16

486 600 600 486

2014-15

548 1,421 1,483 486

Total special accounts 2015-16 Budget estimate

486 600 600 486

Total special accounts 2014-15 actual 548 1,421 1,483 486

(A) = Administered. (a) The purpose of this account is to be a holding account for client money paid as a surety following the issuance of court orders.

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3.2 BUDGETED FINANCIAL STATEMENTS

3.2.1 Analysis of budgeted financial statements

Departmental

The Family Court and Federal Circuit Court’s budgeted departmental income statement has been updated:

• to reflect the 2014-15 actual operating result (a total comprehensive loss of $15.338m)

• to reflect the savings from the changes to the fee arrangements for the Public Sector Superannuation Accumulation Plan ($0.069m in 2015-16 and $0.207m over the forward years)

• for the impact of judicial salary increases of $0.787m in 2015-16 and $2.517m over the forward years (per Remuneration Tribunal Determination 2015/18)

• for indexation changes across the forward years.

The Family Court and Federal Circuit Court’s budgeted departmental balance sheet has been updated:

• to reflect the impact of closing balances from 2014-15

• for adjustments to the departmental capital budget (impacting asset purchases) moving $0.400m from the forward years into 2015-16.

Administered

The Family Court and Federal Circuit Court’s schedule of budgeted income and expenses administered on behalf of government and schedule of budgeted assets and liabilities administered on behalf of government have been updated for the results and closing balances from 2014-15 and revisions to administered fee collection estimates (following the disallowance of administered fee changes proposed by government). These adjustments have had a flow-through impact on the schedule of budgeted assets and liabilities administered on behalf of government across the forward estimates.

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3.2.2 Budgeted financial statements

Table 3.2.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

EXPENSES

Employee benefits 119,323 120,933 120,625 120,645 120,665

Suppliers 75,549 75,522 75,208 73,976 73,039

Depreciation and amortisation 10,603 9,963 9,963 9,963 9,963

Finance costs 214 185 185 185 185

Losses from asset sales 54 - - - -

Write-down and impairment of assets 13 - - - -

Total expenses 205,756 206,603 205,981 204,769 203,852

LESS:

OWN-SOURCE INCOME

Own-source revenue

Sale of goods and rendering of services 1,274 990 990 990 990

Other 694 485 - - -

Total own-source revenue 1,968 1,475 990 990 990

Gains

Other 39,767 40,163 40,277 40,277 40,277

Total gains 39,767 40,163 40,277 40,277 40,277

Total own-source income 41,735 41,638 41,267 41,267 41,267

Net cost of (contribution by) services 164,021 164,965 164,714 163,502 162,585

Revenue from government 148,683 152,502 149,251 151,039 152,622

Surplus (deficit) attributable to the Australian Government (15,338) (12,463) (15,463) (12,463) (9,963)

OTHER COMPREHENSIVE INCOME

Changes in asset revaluation surplus - - - - -

Total other comprehensive income - - - - -

Total comprehensive income (loss) (15,338) (12,463) (15,463) (12,463) (9,963)

Note: Impact of net cash appropriation arrangements

2014-15 $’000 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

Total comprehensive income (loss) excluding depreciation/amortisation expenses previously funded through revenue appropriations (4,735) (2,500) (5,500) (2,500) -

Less depreciation/amortisation expenses previously funded through revenue appropriations 10,603 9,963 9,963 9,963 9,963

Total comprehensive income (loss) as per the statement of comprehensive income (15,338) (12,463) (15,463) (12,463) (9,963)

Prepared on Australian Accounting Standards basis.

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Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

ASSETS

Financial assets

Cash and cash equivalents 1,396 1,396 1,396 1,396 1,396

Trade and other receivables 17,683 13,931 8,431 5,931 5,931

Total financial assets 19,079 15,327 9,827 7,327 7,327

Non-financial assets

Land and buildings 24,596 24,054 21,179 19,652 18,190

Property, plant and equipment 11,464 10,901 11,273 10,662 10,051

Intangibles 5,905 5,697 6,498 6,503 6,597

Inventories 63 63 63 63 63

Other non-financial assets 1,955 1,955 1,955 1,955 1,955

Total non-financial assets 43,983 42,670 40,968 38,835 36,856

Total assets 63,062 57,997 50,795 46,162 44,183

LIABILITIES

Payables

Suppliers 2,382 2,382 2,382 2,382 2,382

Other payables 2,114 2,114 2,114 2,114 2,114

Total payables 4,496 4,496 4,496 4,496 4,496

Interest-bearing liabilities

Leases 3,271 3,271 3,271 3,271 3,271

Total interest-bearing liabilities 3,271 3,271 3,271 3,271 3,271

Provisions

Employee provisions 38,398 38,398 38,398 38,398 38,398

Other provisions 2,885 2,885 2,885 2,885 2,885

Total provisions 41,283 41,283 41,283 41,283 41,283

Total liabilities 49,050 49,050 49,050 49,050 49,050

Net assets 14,012 8,947 1,745 (2,888) (4,867)

EQUITY

Parent entity interest

Contributed equity 41,462 48,860 57,121 64,951 72,935

Reserves 22,864 22,864 22,864 22,864 22,864

Retained surplus (accumulated deficit) (50,314) (62,777) (78,240) (90,703) (100,666) Total parent entity interest 14,012 8,947 1,745 (2,888) (4,867)

Total equity 14,012 8,947 1,745 (2,888) (4,867)

Prepared on Australian Accounting Standards basis.

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Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2015-16)

Retained earnings $’000

Asset

revaluation reserve $’000

Contributed equity/ capital $’000

Total equity $’000

Opening balance as at 1 July 2015

Balance carried forward from previous period (50,314) 22,864 41,462 14,012

Adjustment for changes in accounting policies - - - -

Adjusted opening balance (50,314) 22,864 41,462 14,012

Comprehensive income

Surplus (deficit) for the period (12,463) - - (12,463)

Total comprehensive income (12,463) - - (12,463)

Of which:

Attributable to the Australian Government (12,463) - - (12,463)

Transactions with owners

Contributions by owners Departmental capital budget - - 7,398 7,398

Sub-total transactions with owners - - 7,398 7,398

Estimated closing balance as at 30 June 2016 (62,777) 22,864 48,860 8,947

Closing balance attributable to the Australian Government (62,777) 22,864 48,860 8,947

Prepared on Australian Accounting Standards basis.

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Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

OPERATING ACTIVITIES

Cash received

Appropriations 152,209 156,155 154,751 153,539 152,622

Sale of goods and rendering of services 2,744 990 990 990 990

Net GST received 5,193 4,867 4,867 4,867 4,867

Other 689 485 - - -

Total cash received 160,835 162,497 160,608 159,396 158,479

Cash used

Employees 107,671 109,533 109,214 109,234 109,254

Suppliers 52,943 51,632 51,314 50,082 49,145

Other 86 80 80 80 80

Total cash used 160,700 161,245 160,608 159,396 158,479

Net cash from (used by) operating activities 135 1,252 - - -

INVESTING ACTIVITIES

Cash received

Proceeds from sales of property, plant, equipment and intangibles 22 - - - -

Total cash received 22 - - - -

Cash used

Purchase of property, plant, equipment and intangibles 7,718 8,650 8,261 7,830 7,984

Total cash used 7,718 8,650 8,261 7,830 7,984

Net cash from (used by) investing activities (7,696) (8,650) (8,261) (7,830) (7,984)

FINANCING ACTIVITIES

Cash received

Contributed equity 8,124 7,398 8,261 7,830 7,984

Total cash received 8,124 7,398 8,261 7,830 7,984

Cash used

Repayments of borrowings 405 - - - -

Total cash used 405 - - - -

Net cash from (used by) financing activities 7,719 7,398 8,261 7,830 7,984

Net increase (decrease) in cash held 158 - - - -

Cash and cash equivalents at the beginning of the reporting period 1,238 1,396 1,396 1,396 1,396

Cash and cash equivalents at the end of the reporting period 1,396 1,396 1,396 1,396 1,396

Prepared on Australian Accounting Standards basis.

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Table 3.2.5: Departmental capital budget statement (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

NEW CAPITAL APPROPRIATIONS

Capital budget—Act No. 1 (DCB) 8,124 7,398 8,261 7,830 7,984

Total new capital appropriations 8,124 7,398 8,261 7,830 7,984

Provided for:

Purchase of non-financial assets 8,124 7,398 8,261 7,830 7,984

Total items 8,124 7,398 8,261 7,830 7,984

PURCHASE OF NON-FINANCIAL ASSETS

Funded by capital appropriation—DCB(a) 8,124 7,398 8,261 7,830 7,984

Funded internally from departmental resources(b) - 1,252 - - -

Total amount spent 8,124 8,650 8,261 7,830 7,984

RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE

Total purchases 8,124 8,650 8,261 7,830 7,984

Total cash required to acquire assets 8,124 8,650 8,261 7,830 7,984

Prepared on Australian Accounting Standards basis. DCB = departmental capital budget. (a) Does not include annual finance lease costs. Includes purchases from current and previous years’ DCBs. (b) Includes current and prior year Act 1 and Bills 3 and 5 appropriations (excluding amounts from the DCB).

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Table 3.2.6: Statement of asset movements (budget year 2015-16)

Buildings $’000

Other

property, plant & equipment $’000

Computer software & intangibles $’000

Total $’000

As at 1 July 2015

Gross book value 33,675 20,339 15,029 69,043

Accumulated depreciation/amortisation and impairment (9,079) (8,875) (9,124) (27,078)

Opening net book balance 24,596 11,464 5,905 41,965

CAPITAL ASSET ADDITIONS

Estimated expenditure on new or replacement assets By purchase—appropriation ordinary annual services(a) 3,771 3,427 1,452 8,650

Total additions 3,771 3,427 1,452 8,650

Other movements

Depreciation/amortisation expense (4,313) (3,990) (1,660) (9,963)

Total other movements (4,313) (3,990) (1,660) (9,963)

As at 30 June 2016

Gross book value 37,446 23,766 16,481 77,693

Accumulated depreciation/amortisation and impairment (13,392) (12,865) (10,784) (37,041)

Closing net book balance 24,054 10,901 5,697 40,652

Prepared on Australian Accounting Standards basis. (a) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Act (No. 1) 2015-16 and Appropriation Bill (No. 3) 2015-16 for depreciation and amortisation expenses, departmental capital budgets or other operational expenses.

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Table 3.2.7: Schedule of budgeted income and expenses administered on behalf of government (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

EXPENSES ADMINISTERED ON BEHALF OF GOVERNMENT

Suppliers 291 892 896 901 907

Write-down and impairment of assets 382 - - - -

Other expenses 270 300 300 300 300

Total expenses administered on behalf of government 943 1,192 1,196 1,201 1,207

LESS:

OWN-SOURCE INCOME

Non-taxation revenue

Other revenue 58,120 56,837 56,786 56,815 56,929

Total non-taxation revenue 58,120 56,837 56,786 56,815 56,929

Total own-source income administered on behalf of government 58,120 56,837 56,786 56,815 56,929

Net cost of (contribution by) services (57,177) (55,645) (55,590) (55,614) (55,722) Surplus (deficit) 57,177 55,645 55,590 55,614 55,722

Total comprehensive income (loss) 57,177 55,645 55,590 55,614 55,722

Prepared on Australian Accounting Standards basis.

Table 3.2.8: Schedule of budgeted assets and liabilities administered on behalf of government (as at 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

ASSETS

Financial assets

Cash and cash equivalents 583 583 583 583 583

Trade and other receivables 1,318 1,318 1,318 1,318 1,318

Total financial assets 1,901 1,901 1,901 1,901 1,901

Total assets administered on behalf of government 1,901 1,901 1,901 1,901 1,901

LIABILITIES

Payables

Other payables 40 40 40 40 40

Total payables 40 40 40 40 40

Total liabilities administered on behalf of government 40 40 40 40 40

Net assets/(liabilities) 1,861 1,861 1,861 1,861 1,861

Prepared on Australian Accounting Standards basis.

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Table 3.2.9: Schedule of budgeted administered cash flows (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

OPERATING ACTIVITIES

Cash received

Appropriation receipts - 300 300 300 300

Net GST received 23 - - - -

Other 57,174 56,837 56,786 56,815 56,929

Total cash received 57,197 57,137 57,086 57,115 57,229

Cash used

Suppliers 277 892 896 901 907

Other 285 300 300 300 300

Total cash used 562 1,192 1,196 1,201 1,207

Net cash from (used by) operating activities 56,635 55,945 55,890 55,914 56,022

Net increase (decrease) in cash held 56,635 55,945 55,890 55,914 56,022

Cash and cash equivalents at the beginning of the reporting period 203 583 583 583 583

Cash from Official Public Account for

Appropriations 562 892 896 901 907

Cash to Official Public Account for

Transfers to other entities (Finance—whole of government) (56,817) (56,837) (56,786) (56,815) (56,929)

Cash and cash equivalents at the end of the reporting period 583 583 583 583 583

Prepared on Australian Accounting Standards basis.

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3.2.3 Notes to the financial statements

Basis of accounting

The budgeted financial statements have been prepared on an accrual accounting basis, having regard to Statements of Accounting Concepts, and in accordance with the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015, Australian Accounting Standards and other authoritative pronouncements of the Australian Accounting Standards Board.

Departmental

Revenue from government

Appropriations for departmental programmes (adjusted for any formal additions and reductions) are recognised as revenue, except for certain amounts which relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned. Appropriations receivable are recognised at their nominal amounts.

Income—resources received free of charge

Resources received free of charge are recorded as either revenue or gains depending on their nature, that is, whether they have been generated in the course of ordinary activities.

Employee expenses

Employee expenses consist of wages and salaries, superannuation, leave and other entitlements, separations and redundancies and other employee benefits.

Supplier expenses

Supplier expenses consist of administrative expenses including operating lease rentals and supply of goods and services to the Family Court and Federal Circuit Court.

Assets

Assets are made up of cash, receivables, prepayments, intangibles (computer software), inventories, land and buildings, infrastructure, plant and equipment.

Liabilities

The Family Court and Federal Circuit Court’s liabilities are made up of employee salaries, superannuation and leave entitlements, property lease make-good provisions and amounts owed to creditors.

Administered

Administered cash transfers to and from Official Public Account

Revenue collected by the Family Court and Federal Circuit Court for use by the government rather than the Family Court and Federal Circuit Court is administered revenue. Collections are transferred to the Official Public Account maintained by the

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Department of Finance. Conversely, cash is drawn from the Official Public Account to make payments under parliamentary appropriation on behalf of government. These transfers to and from the Official Public Account are adjustments to the administered cash held by the Family Court and Federal Circuit Court on behalf of the government and reported as such in the statement of cash flows.

Revenue

All administered revenues are revenues relating to the core operating activities performed by the Family Court and Federal Circuit Court on behalf of the Australian Government.

Fees are charged for access to the Family Court and Federal Circuit Court’s services. Administered fee revenue is recognised when an application for service is lodged with the Family Court and Federal Circuit Court. It is recognised at its nominal amount. Collectability of debts is reviewed at balance date. Allowances are made when collection of a debt is no longer probable.

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FEDERAL COURT OF AUSTRALIA

Section 1: Entity overview and resources

1.1 STRATEGIC DIRECTION STATEMENT

The strategic direction statement for the Federal Court of Australia can be found in the 2015-16 Portfolio Budget Statements. There has been no change to the Federal Court’s strategic direction as a result of Additional Estimates.

1.2 ENTITY RESOURCE STATEMENT

The entity resource statement details the resourcing for the Federal Court at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2015-16 budget year, including variations through Appropriation Bill No. 3.

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Table 1.1: Entity resource statement—additional estimates for 2015-16 as at Additional Estimates February 2016

Actual available appropriation 2014-15

$’000

Estimate as at Budget 2015-16

$’000

Proposed Additional Estimates 2015-16

$’000

Total

estimate at Additional Estimates 2015-16

$’000

ORDINARY ANNUAL SERVICES(a)

Departmental appropriation

Prior year departmental appropriation(b) 45,866 46,472 - 46,472

Departmental appropriation(c) 96,742 98,998 195 99,193

s 74 retained revenue receipts(d) 3,323 2,769 - 2,769

Total ordinary annual services 145,931 148,239 195 148,434

Total available annual appropriations 145,931 148,239 195 148,434

SPECIAL APPROPRIATIONS

Special appropriations limited by criteria/entitlement

Public Governance, Performance and Accountability Act 2013 s 77(e) 600 600 - 600

Total special appropriations 600 600 - 600

Total appropriations excluding special accounts 146,531 148,839 195 149,034

SPECIAL ACCOUNTS(f)

Opening balance - - - -

Appropriation receipts - - - -

Total special accounts - - - -

Total net resourcing for entity 146,531 148,839 195 149,034

All figures are GST exclusive. These figures may not match the figures in the cash flow statement. (a) Appropriation Act (No. 1) 2015-16 and Appropriation Bill (No. 3) 2015-16. (b) Estimated adjusted balance carried forward from previous year for annual appropriations. (c) Includes an amount of $4.968m in 2015-16 for the departmental capital budget (see Table 3.2.5 for further details). For accounting purposes this amount has been designated as ‘contributions by owners’. (d) Estimated retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act 2013. (e) Repayments not provided for under other appropriations. (f) The estimated opening balance and budgeted appropriation receipts for special accounts exclude money held in trust for litigants and ‘special public money’ held in the Services for Other Entities and Trust Moneys Special Account. For further information on special accounts, see Table 3.1.2 on page 328 of the 2015-16 Portfolio Budget Statements.

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1.3 ENTITY MEASURES

Table 1.2 summarises new government measures taken since the 2015-16 Budget.

Table 1.2: Entity 2015-16 measures since Budget

Programme 2015-16 $’000 2016-17

$’000 2017-18 $’000 2018-19

$’000

Expense measures

Public Sector Superannuation Accumulation Plan administration fees(a) 1.1

Departmental expenses

(50) (50) (50) (50)

Total expense measures

(50) (50) (50) (50)

(a) This is a cross-portfolio measure that was published in the 2014-15 Mid-Year Economic and Fiscal Outlook. The lead entity is the Department of Finance.

1.4 ADDITIONAL ESTIMATES AND VARIATIONS

The following tables detail the changes to the resourcing for the Federal Court at Additional Estimates, by outcome. Table 1.3 details the additional estimates and variations resulting from new measures since the 2015-16 Budget in Appropriation Bill No. 3. Table 1.4 details additional estimates and variations through other factors, such as parameter adjustments.

Table 1.3: Additional estimates and variations to outcomes from measures since 2015-16 Budget

Programme impacted 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

OUTCOME 1

Decrease in estimates (departmental) Public Sector Superannuation Accumulation Plan administration fees 1.1 (50) (50) (50) (50)

Net impact on estimates for Outcome 1 (departmental)

(50) (50) (50) (50)

Table 1.4: Additional estimates and variations to outcomes from other variations

Programme impacted 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

OUTCOME 1

Increase in estimates (departmental) Supplementation for judicial and related offices salary increases (Remuneration Tribunal Determination 2015/18) 1.1 245 449 448 448

Decrease in estimates (departmental) Changes in wages and price indices 1.1 - - (70) (142)

Net impact on estimates for Outcome 1 (departmental)

245 449 378 306

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1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION BILL

Table 1.5 details the additional estimates sought for the Federal Court through Appropriation Bill No. 3. The Federal Court has no additional estimates through Appropriation Bill No. 4.

Table 1.5: Appropriation Bill (No. 3) 2015-16

2014-15 Available(a) $’000

2015-16 Budget $’000

2015-16 Revised $’000

Additional estimates $’000

Reduced estimates $’000

DEPARTMENTAL PROGRAMMES

Outcome 1

Through its jurisdiction, the Court will apply and uphold the rule of law to deliver remedies and enforce rights and in so doing, contribute to the social and economic development and well-being of all Australians 96,742 98,998 99,193 245 (50)

Total departmental 96,742 98,998 99,193 245 (50)

(a) 2014-15 available appropriation is included to allow a comparison of this year’s appropriation with what was made available for use in the previous year.

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Section 2: Revisions to outcomes and planned performance

2.1 OUTCOME AND PERFORMANCE INFORMATION

There are no changes to the Federal Court’s outcome and performance information as reported in the 2015-16 Portfolio Budget Statements.

OUTCOME 1

Outcome 1 strategy

There are no changes to the strategy for Outcome 1 as reported in the 2015-16 Portfolio Budget Statements.

Table 2.1: Budgeted expenses for Outcome 1

Outcome 1: Through its jurisdiction, the Court will apply and uphold the rule of law to deliver remedies and enforce rights and in so doing, contribute to the social and economic development and well-being of all Australians

2014-15 Actual expenses $’000

2015-16 Revised estimated expenses

$’000

Programme 1.1: Federal Court Business

Administered expenses

Special appropriations(a) 568 600

Departmental expenses

Departmental appropriation(b) 95,742 96,994

Expenses not requiring appropriation in the budget year(c) 37,094 37,492

Total expenses for Outcome 1 133,404 135,086

2014-15 2015-16

Average staffing level (number) 395 400

(a) Special appropriations consist of refunds of fees paid under section 77 of the Public Governance, Performance and Accountability Act 2013. (b) Departmental appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)’ and ‘Revenue from independent sources (s 74)’. (c) Expenses not requiring appropriation in the budget year are made up of $4.354m for depreciation and amortisation expenses and $33.138m for resources received free of charge and liabilities assumed by other entities.

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Programme 1.1 expenses

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Annual administered expenses

Special appropriations

Public Governance, Performance and Accountability Act 2013 s 77 968 600 600 600 600

Annual departmental expenses

Programme support 95,742 96,994 94,490 95,433 96,143

Expenses not requiring appropriation in the budget year(a) 37,094 37,492 37,715 37,747 37,980

Total programme expenses 133,804 135,086 132,805 133,780 134,723

(a) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses, resources received free of charge and liabilities assumed by other entities.

Programme 1.1 component expenses

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Component 1.1.1: Exercise of the jurisdiction of the Federal Court

Annual administered expenses

Special appropriations

Public Governance, Performance and Accountability Act 2013 s77 968 600 600 600 600

Annual departmental expenses

Programme support 85,264 86,002 83,624 84,514 85,189

Expenses not requiring appropriation in the budget year 37,094 37,492 37,715 37,747 37,980

Total component expenses 123,326 124,094 121,939 122,861 123,769

Component 1.1.2: Provision of support to the National Native Title Tribunal

Annual departmental expenses

Programme support 10,478 10,992 10,866 10,919 10,954

Total component expenses 10,478 10,992 10,866 10,919 10,954

Total programme expenses 133,804 135,086 132,805 133,780 134,723

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Section 3: Explanatory tables and budgeted financial statements

3.1 EXPLANATORY TABLES

Estimates of special account flows

There are no changes to the estimates for the Federal Court’s special accounts from those reported in the 2015-16 Portfolio Budget Statements.

3.2 BUDGETED FINANCIAL STATEMENTS

3.2.1 Analysis of budgeted financial statements

Departmental

The Federal Court’s departmental income statement has been updated:

• to reflect the 2014-15 operating result (a surplus of $0.479m excluding depreciation costs)

• for the impact of judicial salary increases of $0.245m in 2015-16 and $1.345m across the forward years (per Remuneration Tribunal Determination 2015/18)

• to reflect the savings from the changes to the fee arrangements for the Public Sector Superannuation Accumulation Plan ($0.050m in 2015-16 and $0.150m across the forward years)

• for indexation changes across the forward years.

Administered

There are no changes to the Federal Court’s administered schedules as reported in the 2015-16 Portfolio Budget Statements.

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3.2.2 Budgeted financial statements

Table 3.2.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

EXPENSES

Employee benefits 78,328 80,629 80,146 79,723 80,513

Suppliers 49,128 49,417 47,553 48,934 48,877

Depreciation and amortisation 4,702 4,354 4,436 4,468 4,701

Finance costs 17 86 70 55 32

Write-down and impairment of assets 661 - - - -

Total expenses 132,836 134,486 132,205 133,180 134,123

LESS:

OWN-SOURCE INCOME

Own-source revenue

Sale of goods and rendering of services 3,323 2,769 2,428 2,477 2,527

Total own-source revenue 3,323 2,769 2,428 2,477 2,527

Gains

Sale of assets 3 - - - -

Other 32,868 33,138 33,279 33,279 33,279

Total gains 32,871 33,138 33,279 33,279 33,279

Total own-source income 36,194 35,907 35,707 35,756 35,806

Net cost of (contribution by) services 96,642 98,579 96,498 97,424 98,317

Revenue from government 92,419 94,225 92,062 92,956 93,616

Surplus (deficit) attributable to the Australian Government (4,223) (4,354) (4,436) (4,468) (4,701)

OTHER COMPREHENSIVE INCOME

Changes in asset revaluation surplus - - - - -

Total other comprehensive income - - - - -

Total comprehensive income (loss) (4,223) (4,354) (4,436) (4,468) (4,701)

Note: Impact of net cash appropriation arrangements

2014-15 $’000 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

Total comprehensive income (loss) excluding depreciation/amortisation expenses previously funded through revenue appropriations 479 - - - -

Less depreciation/amortisation expenses previously funded through revenue appropriations 4,702 4,354 4,436 4,468 4,701

Total comprehensive income (loss) as per the statement of comprehensive income (4,223) (4,354) (4,436) (4,468) (4,701)

Prepared on Australian Accounting Standards basis.

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Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

ASSETS

Financial assets

Cash and cash equivalents 603 603 603 603 603

Trade and other receivables 49,348 49,823 49,915 49,915 49,915

Total financial assets 49,951 50,426 50,518 50,518 50,518

Non-financial assets

Land and buildings 15,008 13,288 11,593 10,912 10,837

Property, plant and equipment 7,021 10,586 12,512 13,843 14,189

Intangibles 3,938 3,832 3,644 2,770 2,125

Other non-financial assets 1,159 1,159 1,159 1,159 1,159

Total non-financial assets 27,126 28,865 28,908 28,684 28,310

Total assets 77,077 79,291 79,426 79,202 78,828

LIABILITIES

Payables

Suppliers 2,070 2,070 2,070 1,952 1,952

Other payables 99 99 99 99 99

Total payables 2,169 2,169 2,169 2,051 2,051

Interest-bearing liabilities

Leases 42 1,503 1,175 845 495

Total interest-bearing liabilities 42 1,503 1,175 845 495

Provisions

Employee provisions 22,970 23,109 23,196 23,269 23,244

Other provisions 84 84 84 84 84

Total provisions 23,054 23,193 23,280 23,353 23,328

Total liabilities 25,265 26,865 26,624 26,249 25,874

Net assets 51,812 52,426 52,802 52,953 52,954

EQUITY

Parent entity interest

Contributed equity 42,861 47,829 52,641 57,260 61,962

Reserves 7,074 7,074 7,074 7,074 7,074

Retained surplus (accumulated deficit) 1,877 (2,477) (6,913) (11,381) (16,082)

Total parent entity interest 51,812 52,426 52,802 52,953 52,954

Total equity 51,812 52,426 52,802 52,953 52,954

Prepared on Australian Accounting Standards basis.

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Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2015-16)

Retained earnings $’000

Asset

revaluation reserve $’000

Contributed equity/ capital $’000

Total equity $’000

Opening balance as at 1 July 2015

Balance carried forward from previous period 1,877 7,074 42,861 51,812

Adjustment for changes in accounting policies - - - -

Adjusted opening balance 1,877 7,074 42,861 51,812

Comprehensive income

Surplus (deficit) for the period (4,354) - - (4,354)

Total comprehensive income (4,354) - - (4,354)

Of which:

Attributable to the Australian Government (4,354) - - (4,354)

Transactions with owners

Contributions by owners Departmental capital budget - - 4,968 4,968

Sub-total transactions with owners - - 4,968 4,968

Estimated closing balance as at 30 June 2016 (2,477) 7,074 47,829 52,426

Closing balance attributable to the Australian Government (2,477) 7,074 47,829 52,426

Prepared on Australian Accounting Standards basis.

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Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

OPERATING ACTIVITIES

Cash received

Appropriations 92,443 93,757 92,405 92,963 93,616

Sale of goods and rendering of services 3,749 2,769 2,428 2,477 2,527

Net GST received 677 - - - -

Total cash received 96,869 96,526 94,833 95,440 96,143

Cash used

Employees 65,881 65,903 65,897 65,227 67,086

Suppliers 31,716 30,537 28,824 30,158 29,025

Borrowing costs 17 86 70 55 32

Total cash used 97,614 96,526 94,791 95,440 96,143

Net cash from (used by) operating activities (745) - 42 - -

INVESTING ACTIVITIES

Cash received

Proceeds from sales of property, plant, equipment and intangibles 4 - - - -

Total cash received 4 - - - -

Cash used

Purchase of property, plant, equipment and intangibles 2,631 4,593 4,479 4,244 4,327

Total cash used 2,631 4,593 4,479 4,244 4,327

Net cash from (used by) investing activities (2,627) (4,593) (4,479) (4,244) (4,327)

FINANCING ACTIVITIES

Cash received

Contributed equity 3,766 4,968 4,812 4,619 4,702

Total cash received 3,766 4,968 4,812 4,619 4,702

Cash used

Repayments of borrowings 367 375 375 375 375

Total cash used 367 375 375 375 375

Net cash from (used by) financing activities 3,399 4,593 4,437 4,244 4,327

Net increase (decrease) in cash held 27 - - - -

Cash and cash equivalents at the beginning of the reporting period 576 603 603 603 603

Cash and cash equivalents at the end of the reporting period 603 603 603 603 603

Prepared on Australian Accounting Standards basis.

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Table 3.2.5: Departmental capital budget statement (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

NEW CAPITAL APPROPRIATIONS

Capital budget—Act No. 1 (DCB) 4,327 4,968 4,812 4,619 4,702

Total new capital appropriations 4,327 4,968 4,812 4,619 4,702

Provided for:

Purchase of non-financial assets 2,631 4,593 4,437 4,244 4,327

Annual finance lease costs 17 375 375 375 375

Total items 2,648 4,968 4,812 4,619 4,702

PURCHASE OF NON-FINANCIAL ASSETS

Funded by capital appropriation—DCB(a) 2,631 4,593 4,437 4,244 4,327

Funded by finance leases - 1,500 - - -

Total amount spent 2,631 6,093 4,437 4,244 4,327

RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE

Total purchases 2,631 6,093 4,437 4,244 4,327

Less additions by finance lease - (1,500) - - -

Plus borrowing/finance costs 17 375 375 375 375

Total cash required to acquire assets 2,648 4,968 4,812 4,619 4,702

Prepared on Australian Accounting Standards basis. DCB = departmental capital budget. (a) Does not include annual finance lease costs. Includes purchases from current and previous years’ DCBs.

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Table 3.2.6: Statement of asset movements (budget year 2015-16)

Buildings $’000

Other

property, plant & equipment $’000

Computer software & intangibles $’000

Total $’000

As at 1 July 2015

Gross book value 16,580 10,192 7,838 34,610

Accumulated depreciation/amortisation and impairment (1,572) (3,171) (3,900) (8,643)

Opening net book balance 15,008 7,021 3,938 25,967

CAPITAL ASSET ADDITIONS

Estimated expenditure on new or replacement assets By purchase—appropriation ordinary annual services(a) 350 3,343 900 4,593

By finance lease - 1,500 - 1,500

Total additions 350 4,843 900 6,093

Other movements

Depreciation/amortisation expense 2,070 1,278 1,006 4,354

Total other movements 2,070 1,278 1,006 4,354

As at 30 June 2016

Gross book value 16,930 15,035 8,738 40,703

Accumulated depreciation/amortisation and impairment (3,642) (4,449) (4,906) (12,997)

Closing net book balance 13,288 10,586 3,832 27,706

Prepared on Australian Accounting Standards basis. (a) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Act (No. 1) 2015-16 and Appropriation Bill (No. 3) 2015-16 for depreciation and amortisation expenses, departmental capital budgets or other operational expenses.

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3.2.3 Notes to the financial statements

Basis of accounting

The budgeted financial statements have been prepared on an accrual accounting basis, having regard to Statements of Accounting Concepts, and in accordance with the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015, Australian Accounting Standards and other authoritative pronouncements of the Australian Accounting Standards Board.

Revenue from government

Amounts appropriated for the Federal Court’s programme for the year are recognised as revenue. Appropriations receivable are recognised at their nominal amounts.

Employee expenses and benefits

Employee expenses and benefits consist of salaries, leave entitlements, redundancy expenses and superannuation. Liabilities for services rendered by employees are recognised at the reporting date to the extent that they have not been settled.

Supplier expenses

Supplier expenses consist of ordinary operating costs (accommodation and utilities), administrative costs, consultant and contractor costs, and travel expenses.

Assets and liabilities

Assets are recognised in the Federal Court’s balance sheet when it is probable that future economic benefits will flow and the amount of the assets can be reliably measured.

Liabilities are recognised in the balance sheet when it is probable that the future obligation will be incurred and the amounts of the liabilities can be reliably measured.

Cash and cash equivalents

Cash include notes and coins held and any deposits held at call with a bank or other financial institution. Cash is recognised at its nominal amount.

Transactions with the government as owner

Amounts appropriated which are designated as ‘equity injections’ for a particular year are recognised directly in contributed equity that year.

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HIGH COURT OF AUSTRALIA

Section 1: Entity overview and resources

1.1 STRATEGIC DIRECTION STATEMENT

The strategic direction statement for the High Court of Australia can be found in the 2015-16 Portfolio Budget Statements. There has been no change to the High Court’s strategic direction as a result of Additional Estimates.

1.2 ENTITY RESOURCE STATEMENT

The entity resource statement details the resourcing for the High Court at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2015-16 budget year, including variations through Appropriation Bill No. 3.

Table 1.1: Entity resource statement—additional estimates for 2015-16 as at Additional Estimates February 2016

Source

Actual available appropriation 2014-15

$’000

Estimate as at Budget 2015-16

$’000

Proposed Additional Estimates 2015-16

$’000

Total

estimate at Additional Estimates 2015-16

$’000

Opening balance/reserves at bank 12,307 11,516 - 11,516

REVENUE FROM GOVERNMENT

Ordinary annual services(a)

Outcome 1(b) 15,980 15,828 4 15,832

Total ordinary annual services 15,980 15,828 4 15,832

Other services(c)

Non-operating 1,450 1,450 - 1,450

Total other services 1,450 1,450 - 1,450

Total annual appropriations 17,430 17,278 4 17,282

Total funds from government 29,737 28,794 4 28,798

FUNDS FROM OTHER SOURCES

Interest 423 390 - 390

Sale of goods and services 223 235 - 235

Other 81 100 - 100

Total funds from other sources 727 725 - 725

Total net resourcing for entity 30,464 29,519 4 29,523

All figures are GST exclusive. The High Court is not a prescribed entity under the Public Governance, Performance and Accountability Act 2013. Consequently, tables for the High Court may differ from the standard tables for entities. (a) Appropriation Act (No. 1) 2015-16. (b) Includes an amount of $2.520m in 2015-16 for the departmental capital budget (see Table 3.2.5). For accounting purposes this amount has been designated as ‘contributions by owners’. (c) Appropriation Act (No. 2) 2015-16.

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1.3 ENTITY MEASURES

Table 1.2 summarises new government measures taken since the 2015-16 Budget.

Table 1.2: Entity 2015-16 measures since Budget

Programme 2015-16 $’000 2016-17

$’000 2017-18 $’000 2018-19

$’000

Expense measures

Public Sector Superannuation Accumulation Plan administration fees(a) 1.1

Departmental expenses

- (7) (7) (7)

Total expense measures

- (7) (7) (7)

(a) This is a cross-portfolio measure that was published in the 2014-15 Mid-Year Economic and Fiscal Outlook. The lead entity is the Department of Finance.

1.4 ADDITIONAL ESTIMATES AND VARIATIONS

The following tables detail the changes to the resourcing for the High Court at Additional Estimates, by outcome. Table 1.3 details the additional estimates and variations resulting from new measures since the 2015-16 Budget in Appropriation Bill No. 3. Table 1.4 details additional estimates and variations through other factors, such as parameter adjustments.

Table 1.3: Additional estimates and variations to outcomes from measures since 2015-16 Budget

Programme impacted 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

OUTCOME 1

Decrease in estimates (departmental) Public Sector Superannuation Accumulation Plan administration fees 1.1 - (7) (7) (7)

Net impact on estimates for Outcome 1 (departmental)

- (7) (7) (7)

Table 1.4: Additional estimates and variations to outcomes from other variations

Programme impacted 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

OUTCOME 1

Increase in estimates (departmental) Supplementation for judicial and related offices salary increases (Remuneration Tribunal Determination 2015/18) 1.1 4 8 8 8

Decrease in estimates (departmental) Changes in wage and price indices 1.1 - (50) (66) (67)

Net impact on estimates for Outcome 1 (departmental)

4 (42) (58) (59)

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1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION BILL

Table 1.5 details the additional estimates sought for the High Court through Appropriation Bill No. 3. The High Court has no additional estimates through Appropriation Bill No. 4.

Table 1.5: Appropriation Bill (No. 3) 2015-16

2014-15 Available(a) $’000

2015-16 Budget $’000

2015-16 Revised $’000

Additional estimates $’000

Reduced estimates $’000

DEPARTMENTAL PROGRAMMES

Outcome 1

To interpret and uphold the Australian Constitution and perform the functions of the ultimate appellate Court in Australia 15,980 15,828 15,832 4 -

Total departmental 15,980 15,828 15,832 4 -

(a) 2014-15 available appropriation is included to allow a comparison of this year’s appropriation with what was made available for use in the previous year.

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Section 2: Revisions to outcomes and planned performance

2.1 OUTCOME AND PERFORMANCE INFORMATION

There are no changes to the High Court’s outcome and performance information as reported in the 2015-16 Portfolio Budget Statements.

OUTCOME 1

Outcome 1 strategy

There are no changes to the strategy for Outcome 1 as reported in the 2015-16 Portfolio Budget Statements.

Table 2.1: Budgeted expenses for Outcome 1

Outcome 1: To interpret and uphold the Australian Constitution and perform the functions of the ultimate appellate Court in Australia

2014-15 Actual expenses $’000

2015-16 Revised estimated expenses

$’000

Programme 1.1: High Court Business

Revenue from government

Ordinary annual services (Appropriation Act No. 1) 13,424 13,312

Revenues from other independent sources 741 725

Expenses not requiring appropriation in the budget year(a) 7,002 8,527

Total expenses for Outcome 1 21,167 22,564

2014-15 2015-16

Average staffing level (number) 79 75

(a) Expenses not requiring appropriation in the budget year are made up of $5.900m in depreciation and amortisation expenses, $2.185m in resources received free of charge, and supplier expenses related to the approved operating loss of $0.442m.

Programme 1.1 expenses

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Annual departmental expenses

Departmental item 14,165 14,037 14,038 14,602 14,678

Expenses not requiring appropriation in the budget year(a) 7,002 8,527 8,093 8,103 8,215

Total programme expenses 21,167 22,564 22,131 22,705 22,893

(a) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses, resources received free of charge, and supplier expenses related to the approved operating loss of $0.442m.

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Section 3: Explanatory tables and budgeted financial statements

3.1 EXPLANATORY TABLES

Estimates of special account flows

The High Court has no special accounts.

3.2 BUDGETED FINANCIAL STATEMENTS

3.2.1 Analysis of budgeted financial statements

The High Court’s budgeted departmental income statement has been updated:

• for the impact of an increase in public office holder salaries of $0.004m in 2015-16 and $0.024m across the forward years (per Remuneration Tribunal Determination 2015/18)

• to reflect the savings from the changes to the fee arrangements for the Public Sector Superannuation Plan ($0.021 across the forward years)

• for indexation changes across the forward years.

The High Court’s budgeted departmental balance sheet has been updated to reflect the impact of closing balances from 2014-15, which has resulted in a decrease in equity of approximately $13.1m. The change in equity is primarily the result of a revaluation of the High Court’s land and building assets.

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3.2.2 Budgeted financial statements

Table 3.2.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

EXPENSES

Employee benefits 8,632 8,464 8,588 8,738 8,863

Suppliers 7,586 8,200 7,643 8,067 8,030

Depreciation and amortisation 4,802 5,900 5,900 5,900 6,000

Write-down and impairment of assets 147 - - - -

Total expenses 21,167 22,564 22,131 22,705 22,893

LESS:

OWN-SOURCE INCOME

Own-source revenue

Sale of goods and rendering of services 223 235 235 235 235

Interest 423 390 380 350 300

Other revenue 81 100 100 100 100

Total own-source revenue 727 725 715 685 635

Gains

Resources received free of charge 2,171 2,185 2,193 2,203 2,215

Other 14 - - - -

Total gains 2,185 2,185 2,193 2,203 2,215

Total own-source income 2,912 2,910 2,908 2,888 2,850

Net cost of (contribution by) services 18,255 19,654 19,223 19,817 20,043

Revenue from government 13,424 13,312 13,323 13,917 14,043

Surplus (deficit) attributable to the Australian Government (4,831) (6,342) (5,900) (5,900) (6,000)

OTHER COMPREHENSIVE INCOME

Changes in asset revaluation surplus - - - - -

Total other comprehensive income - - - - -

Total comprehensive income (loss) (4,831) (6,342) (5,900) (5,900) (6,000)

Total comprehensive income (loss) attributable to the Australian Government (4,831) (6,342) (5,900) (5,900) (6,000)

Note: Impact of net cash appropriation arrangements

2014-15 $’000 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

Total comprehensive income (loss) excluding depreciation/amortisation expenses previously funded through revenue appropriations (29) (442) - - -

Less depreciation/amortisation expenses previously funded through revenue appropriations 4,802 5,900 5,900 5,900 6,000

Total comprehensive income (loss) as per the statement of comprehensive income (4,831) (6,342) (5,900) (5,900) (6,000)

Prepared on Australian Accounting Standards basis.

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Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

ASSETS

Financial assets

Cash and cash equivalents 3,343 2,843 2,843 2,343 1,950

Trade and other receivables 186 186 186 186 186

Other investments 9,500 6,878 6,219 6,261 7,150

Total financial assets 13,029 9,907 9,248 8,790 9,286

Non-financial assets

Land and buildings 186,824 186,024 184,614 182,720 180,231

Property, plant and equipment 15,081 16,481 16,681 17,281 17,381

Intangibles 171 321 266 216 241

Heritage and cultural assets 4,414 4,414 4,414 4,414 4,414

Other non-financial assets 140 150 150 150 150

Total non-financial assets 206,630 207,390 206,125 204,781 202,417

Total assets 219,659 217,297 215,373 213,571 211,703

LIABILITIES

Payables

Suppliers 275 275 275 275 275

Other payables 218 218 218 218 218

Total payables 493 493 493 493 493

Provisions

Employee provisions 2,840 2,850 2,850 2,850 2,850

Total provisions 2,840 2,850 2,850 2,850 2,850

Total liabilities 3,333 3,343 3,343 3,343 3,343

Net assets 216,326 213,954 212,030 210,228 208,360

EQUITY

Parent entity interest

Contributed equity 83,561 87,531 91,507 95,605 99,737

Reserves 164,743 164,743 164,743 164,743 164,743

Retained surplus (accumulated deficit) (31,978) (38,320) (44,220) (50,120) (56,120) Total parent entity interest 216,326 213,954 212,030 210,228 208,360

Total equity 216,326 213,954 212,030 210,228 208,360

Prepared on Australian Accounting Standards basis.

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Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2015-16)

Retained earnings $’000

Asset

revaluation reserve $’000

Contributed equity/ capital $’000

Total equity $’000

Opening balance as at 1 July 2015

Balance carried forward from previous period (31,978) 164,743 83,561 216,326

Adjustment for changes in accounting policies - - - -

Adjusted opening balance (31,978) 164,743 83,561 216,326

Comprehensive income

Surplus (deficit) for the period (6,342) - - (6,342)

Total comprehensive income (38,320) 164,743 83,561 209,984

Of which:

Attributable to the Australian Government (38,320) 164,743 83,561 209,984

Transactions with owners

Contributions by owners Equity injection—appropriation - - 1,450 1,450

Departmental capital budget - - 2,520 2,520

Sub-total transactions with owners - - 3,970 3,970

Estimated closing balance as at 30 June 2016 (38,320) 164,743 87,531 213,954

Closing balance attributable to the Australian Government (38,320) 164,743 87,531 213,954

Prepared on Australian Accounting Standards basis.

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Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

OPERATING ACTIVITIES

Cash received

Appropriations 13,424 13,312 13,323 13,917 14,043

Sale of goods and rendering of services 255 235 235 235 235

Interest 446 390 380 350 300

Net GST received 816 800 800 800 800

Other 81 100 100 100 100

Total cash received 15,022 14,837 14,838 15,402 15,478

Cash used

Employees 8,513 8,454 8,588 8,738 8,863

Suppliers 5,563 6,025 5,450 5,864 5,815

Net GST paid 814 800 800 800 800

Total cash used 14,890 15,279 14,838 15,402 15,478

Net cash from (used by) operating activities 132 (442) - - -

INVESTING ACTIVITIES

Cash received

Investments - 2,622 659 - -

Proceeds from sales of property, plant, equipment and intangibles 4 - - - -

Total cash received 4 2,622 659 - -

Cash used

Purchase of property, plant, equipment and intangibles 3,606 6,650 4,635 4,556 3,636

Investments - - - 42 889

Total cash used 3,606 6,650 4,635 4,598 4,525

Net cash from (used by) investing activities (3,602) (4,028) (3,976) (4,598) (4,525)

FINANCING ACTIVITIES

Cash received

Contributed equity 4,006 3,970 3,976 4,098 4,132

Total cash received 4,006 3,970 3,976 4,098 4,132

Net cash from (used by) financing activities 4,006 3,970 3,976 4,098 4,132

Net increase (decrease) in cash held 536 (500) - (500) (393)

Cash and cash equivalents at the beginning of the reporting period 2,807 3,343 2,843 2,843 2,343

Cash and cash equivalents at the end of the reporting period 3,343 2,843 2,843 2,343 1,950

Prepared on Australian Accounting Standards basis.

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Table 3.2.5: Departmental capital budget statement (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

NEW CAPITAL APPROPRIATIONS

Capital budget—Act No. 1 (DCB) 2,557 2,520 2,526 2,648 2,682

Equity injections—Act No. 2 1,450 1,450 1,450 1,450 1,450

Total new capital appropriations 4,007 3,970 3,976 4,098 4,132

Provided for:

Purchase of non-financial assets 4,007 3,970 3,976 4,098 4,132

Total items 4,007 3,970 3,976 4,098 4,132

PURCHASE OF NON-FINANCIAL ASSETS

Funded by capital appropriations(a) 886 900 900 900 900

Funded by capital appropriation—DCB(b) 2,943 5,750 3,735 3,656 2,736

Total amount spent 3,829 6,650 4,635 4,556 3,636

RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE

Total purchases 3,829 6,650 4,635 4,556 3,636

Total cash required to acquire assets 3,829 6,650 4,635 4,556 3,636

Prepared on Australian Accounting Standards basis. DCB = departmental capital budget. (a) Includes both current and prior year Act 2 and Bill 4 appropriations.

(b) Does not include annual finance lease costs. Includes purchases from current and previous years’ DCBs.

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Table 3.2.6: Statement of asset movements (budget year 2015-16)

Land $’000 Buildings $’000

Other

property, plant & equipment $’000

Heritage & cultural $’000

Computer software & intangibles $’000

Total $’000

As at 1 July 2015

Gross book value 8,500 178,352 15,702 4,414 897 207,865

Accumulated depreciation/ amortisation and impairment - (28) (621) - (726) (1,375)

Opening net book balance 8,500 178,324 15,081 4,414 171 206,490

CAPITAL ASSET ADDITIONS Estimated expenditure on new or replacement assets By purchase—appropriation equity(a) - - 900 - - 900

By purchase—appropriation ordinary annual services(b) - 4,100 1,400 - 250 5,750

Total additions - 4,100 2,300 - 250 6,650

Other movements

Depreciation/amortisation expense - (4,900) (900) - (100) (5,900)

Total other movements - (4,900) (900) - (100) (5,900)

As at 30 June 2016

Gross book value 8,500 182,452 18,002 4,414 1,147 214,515

Accumulated depreciation/ amortisation and impairment - (4,928) (1,521) - (826) (7,275)

Closing net book balance 8,500 177,524 16,481 4,414 321 207,240

Prepared on Australian Accounting Standards basis. (a) ‘Appropriation equity’ refers to equity injections provided through Appropriation Act (No. 2) 2015-16. (b) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Act (No. 1) 2015-16 and Appropriation Bill (No. 3) 2015-16 for depreciation and amortisation expenses, departmental capital budgets or other operational expenses.

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Table 3.2.7: Schedule of budgeted income and expenses administered on behalf of government (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

EXPENSES ADMINISTERED ON BEHALF OF GOVERNMENT

Total expenses administered on behalf of government - - - - -

LESS:

OWN-SOURCE INCOME

Non-taxation revenue

Sale of goods and rendering of services 2,097 1,834 1,840 1,854 1,869

Total non-taxation revenue 2,097 1,834 1,840 1,854 1,869

Total own-source income administered on behalf of government 2,097 1,834 1,840 1,854 1,869

Net cost of (contribution by) services (2,097) (1,834) (1,840) (1,854) (1,869)

Surplus (deficit) 2,097 1,834 1,840 1,854 1,869

Total comprehensive income (loss) 2,097 1,834 1,840 1,854 1,869

Prepared on Australian Accounting Standards basis.

Table 3.2.8: Schedule of budgeted assets and liabilities administered on behalf of government (as at 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

ASSETS

Financial assets

Trade and other receivables 1 - - - -

Total financial assets 1 - - - -

Total assets administered on behalf of government 1 - - - -

LIABILITIES

Total liabilities administered on behalf of government - - - - -

Net assets/(liabilities) 1 - - - -

Prepared on Australian Accounting Standards basis.

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Table 3.2.9: Schedule of budgeted administered cash flows (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

OPERATING ACTIVITIES

Cash received

Sale of goods and rendering of services 2,096 1,834 1,840 1,854 1,869

Total cash received 2,096 1,834 1,840 1,854 1,869

Net cash from (used by) operating activities 2,096 1,834 1,840 1,854 1,869

Net increase (decrease) in cash held 2,096 1,834 1,840 1,854 1,869

Cash and cash equivalents at the beginning of the reporting period - - - - -

Cash to Official Public Account for

Other (2,096) (1,834) (1,840) (1,854) (1,869)

Cash and cash equivalents at the end of the reporting period - - - - -

Prepared on Australian Accounting Standards basis.

3.2.3 Notes to the financial statements

Basis of accounting

The budgeted financial statements have been prepared on an accrual basis, having regard to Statements of Accounting Concepts, and in accordance with the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015, Australian Accounting Standards and other authoritative pronouncements of the Australian Accounting Standards Board.

Revenue from government

Appropriations for ordinary annual services are recognised as revenue. Appropriations for the departmental capital budget are recognised as equity injections.

Gains—resources received free of charge

Resources received free of charge are recognised as gains when the service would have been purchased if it had not been donated. Use of those resources is recognised as an expense.

Sale of goods and services

Sales of goods and services consist of subscriptions to High Court judgements and transcripts, room hire to legal practitioners and other minor revenue.

Employee expenses

Employee expenses consist of salaries, allowances, superannuation and leave entitlements.

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Supplier expenses

Supplier expenses consist of travel expenses, communications, consultant and contractor costs, and other administrative costs.

Cash

Cash includes cash on hand, funds on deposit and highly liquid investments that are readily convertible to known amounts of cash.

Assets and liabilities

Assets include land and buildings, interest receivable on cash reserves, sundry debtors and prepaid expenses. Liabilities include creditors and payables, unearned income and employee provisions.

Administered revenue

Administered revenue comprises fees and charges collected in accordance with Schedule 1 of the High Court of Australia (Fees) Regulations 2004. The fees and charges collected are transferred to consolidated revenue.

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OFFICE OF THE AUSTRALIAN INFORMATION COMMISSIONER

Section 1: Entity overview and resources

1.1 STRATEGIC DIRECTION STATEMENT

The strategic direction statement for the Office of the Australian Information Commissioner (OAIC) can be found in the 2015-16 Portfolio Budget Statements. There has been no change to the OAIC’s strategic direction as a result of Additional Estimates.

1.2 ENTITY RESOURCE STATEMENT

The entity resource statement details the resourcing for the OAIC at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2015-16 budget year, including variations through Appropriation Bill No. 3.

Table 1.1: Entity resource statement—additional estimates for 2015-16 as at Additional Estimates February 2016

Actual available appropriation 2014-15

$’000

Estimate as at Budget 2015-16

$’000

Proposed Additional Estimates 2015-16

$’000

Total

estimate at Additional Estimates 2015-16

$’000

ORDINARY ANNUAL SERVICES(a)

Departmental appropriation

Prior year departmental appropriation(b) 3,707 2,092 - 2,092

Departmental appropriation(c) 9,983 8,537 811 9,348

s 74 retained revenue receipts(d) 3,153 4,377 - 4,377

Total ordinary annual services 16,843 15,006 811 15,817

Total net resourcing for entity 16,843 15,006 811 15,817

All figures are GST exclusive. These figures may not match the figures in the cash flow statement. (a) Appropriation Act (No. 1) 2015-16 and Appropriation Bill (No. 3) 2015-16. (b) Estimated adjusted balance carried forward from previous year for annual appropriations. (c) Includes an amount of $0.020m in 2015-16 for the departmental capital budget (see Table 3.2.5 for further details). For accounting purposes this amount has been designated as ‘contributions by owners’. (d) Estimated retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act 2013.

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1.3 ENTITY MEASURES

Table 1.2 summarises new government measures taken since the 2015-16 Budget.

Table 1.2: Entity 2015-16 measures since Budget

Programme 2015-16 $’000 2016-17

$’000 2017-18 $’000 2018-19

$’000

Expense measures

Enhanced Welfare Payment Integrity— non-employment income data matching(a) 1.1 Departmental expenses(b)

818 1,311 1,319 1,326

Public Sector Superannuation Accumulation Plan administration fees(c) 1.1

Departmental expenses

(7) - - -

Total expense measures

811 1,311 1,319 1,326

Prepared on a Government Finance Statistics (fiscal) basis. (a) The lead entity for this measure is the Department of Human Services. The full measure description and package details appear in the 2015-16 Mid-Year Economic and Fiscal Outlook under the Social Services portfolio. (b) Legislation to cease operation of the OAIC is currently before the Parliament. However, additional resources have been provided to the OAIC for regulatory oversight of privacy implications arising from this measure across the forward years. If the legislation is passed by Parliament, the funding will be transferred to the Australian Human Rights Commission. (c) This is a cross-portfolio measure that was published in the 2014-15 Mid-Year Economic and Fiscal Outlook. The lead entity is the Department of Finance.

1.4 ADDITIONAL ESTIMATES AND VARIATIONS

Table 1.3 details the changes to the resourcing for the OAIC at Additional Estimates, by outcome. The table shows the additional estimates and variations resulting from new measures since the 2015-16 Budget in Appropriation Bill No. 3.

Table 1.3: Additional estimates and variations to outcomes from measures since 2015-16 Budget

Programme impacted 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

OUTCOME 1

Increase in estimates (departmental) Enhanced Welfare Payment Integrity— non-employment income data matching 1.1 818 1,311 1,319 1,326

Public Sector Superannuation Accumulation Plan administration fees 1.1 (7) - - -

Net impact on estimates for Outcome 1 (departmental) 811 1,311 1,319 1,326

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1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION BILL

Table 1.5 details the additional estimates sought for the OAIC through Appropriation Bill No. 3. The OAIC has no additional estimates through Appropriation Bill No. 4.

Table 1.5: Appropriation Bill (No. 3) 2015-16

2014-15 Available(a) $’000

2015-16 Budget $’000

2015-16 Revised $’000

Additional estimates $’000

Reduced estimates $’000

DEPARTMENTAL PROGRAMMES

Outcome 1

Provision of public access to Commonwealth Government information, protection of individuals’ personal information, and performance of information commissioner, freedom of information and privacy functions 9,983 8,537 9,348 818 (7)

Total departmental 9,983 8,537 9,348 818 (7)

(a) 2014-15 available appropriation is included to allow a comparison of this year’s appropriation with what was made available for use in the previous year.

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Section 2: Revisions to outcomes and planned performance

2.1 OUTCOME AND PERFORMANCE INFORMATION

There are no changes to the OAIC’s outcome and performance information as reported in the 2015-16 Portfolio Budget Statements.

OUTCOME 1

Outcome 1 strategy

There are no changes to the strategy for Outcome 1 as reported in the 2015-16 Portfolio Budget Statements.

Table 2.1: Budgeted expenses for Outcome 1

Outcome 1: Provision of public access to Commonwealth Government information, protection of individuals’ personal information, and performance of information commissioner, freedom of information and privacy functions

2014-15 Actual expenses $’000

2015-16 Revised estimated expenses

$’000

Programme 1.1: Complaint handling, compliance and monitoring, and education and promotion

Departmental expenses

Departmental appropriation(a) 11,667 13,705

Expenses not requiring appropriation in the budget year(b) 1,763 843

Total expenses for Outcome 1 13,430 14,548

2014-15 2015-16

Average staffing level (number) 64 72

(a) Departmental appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)’ and ‘Revenue from independent sources (s 74)’. (b) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses, audit fees, and write-down and impairment of assets.

Programme 1.1 expenses

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Annual departmental expenses

Departmental item(a) 11,667 13,705 - - -

Expenses not requiring appropriation in the budget year(b) 1,763 843 - - -

Total programme expenses 13,430 14,548 - - -

(a) The figures represent the 2015-16 effect only of the Enhanced Welfare Payment Integrity— non-employment income data matching measure (see note (b) to Table 1.2). (b) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses, audit fees, and write-down and impairment of assets.

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Section 3: Explanatory tables and budgeted financial statements

3.1 EXPLANATORY TABLES

Estimates of special account flows

The OAIC has no special accounts.

3.2 BUDGETED FINANCIAL STATEMENTS

3.2.1 Analysis of budgeted financial statements

There are no major changes to the OAIC’s budgeted financial statements.

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3.2.2 Budgeted financial statements

Table 3.2.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

EXPENSES

Employee benefits 8,725 9,632 - - -

Suppliers 2,975 4,106 - - -

Depreciation and amortisation 916 810 - - -

Write-down and impairment of assets 814 - - - -

Total expenses 13,430 14,548 - - -

LESS:

OWN-SOURCE INCOME

Own-source revenue

Sale of goods and rendering of services 2,824 4,377 - - -

Other revenue 33 33 - - -

Total own-source revenue 2,857 4,410 - - -

Gains

Sale of assets 2 - - - -

Other 19 - - - -

Total gains 21 - - - -

Total own-source income 2,878 4,410 - - -

Net cost of (contribution by) services (10,552) (10,138) - - -

Revenue from government 9,963 9,328 - - -

Surplus (deficit) attributable to the Australian Government (589) (810) - - -

OTHER COMPREHENSIVE INCOME

Changes in asset revaluation surplus 1 - - - -

Total other comprehensive income 1 - - - -

Total comprehensive income (loss) (588) (810) - - -

Note: Impact of net cash appropriation arrangements

2014-15 $’000 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

Total comprehensive income (loss) excluding depreciation/amortisation expenses previously funded through revenue appropriations - - - - -

Less depreciation/amortisation expenses previously funded through revenue appropriations 588 810 - - -

Total comprehensive income (loss) as per the statement of comprehensive income (588) (810) - - -

Prepared on Australian Accounting Standards basis.

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Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

ASSETS

Financial assets

Cash and cash equivalents 1,243 1,243 - - -

Trade and other receivables 3,721 3,721 - - -

Total financial assets 4,964 4,964 - - -

Non-financial assets

Property, plant and equipment 1,638 1,091 - - -

Intangibles 1,050 590 - - -

Other non-financial assets 61 61 - - -

Total non-financial assets 2,749 1,742 - - -

Total assets 7,713 6,706 - - -

LIABILITIES

Payables

Suppliers 1,023 996 - - -

Other payables 1,336 1,145 - - -

Total payables 2,359 2,141 - - -

Non-interest-bearing liabilities

Lease incentives 1,454 1,217 - - -

Total non-interest-bearing liabilities 1,454 1,217 - - -

Provisions

Employee provisions 1,791 2,029 - - -

Total provisions 1,791 2,029 - - -

Total liabilities 5,604 5,387 - - -

Net assets 2,109 1,319 - - -

EQUITY

Parent entity interest

Contributed equity 1,993 2,013 - - -

Reserves 133 133 - - -

Retained surplus (accumulated deficit) (17) (827) - - -

Total parent entity interest 2,109 1,319 - - -

Total equity 2,109 1,319 - - -

Prepared on Australian Accounting Standards basis.

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Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2015-16)

Retained earnings $’000

Asset

revaluation reserve $’000

Contributed equity/ capital $’000

Total equity $’000

Opening balance as at 1 July 2015

Balance carried forward from previous period (17) 133 1,993 2,109

Adjustment for changes in accounting policies - - - -

Adjusted opening balance (17) 133 1,993 2,109

Comprehensive income

Surplus (deficit) for the period (810) - - (810)

Total comprehensive income (810) - 1,993 (810)

Transactions with owners

Contributions by owners Departmental capital budget - - 20 20

Estimated closing balance as at 30 June 2016 (827) 133 2,013 1,319

Closing balance attributable to the Australian Government (827) 133 2,013 1,319

Prepared on Australian Accounting Standards basis.

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Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

OPERATING ACTIVITIES

Cash received

Appropriations 7,791 9,328 - - -

Sale of goods and rendering of services 2,773 3,262 - - -

Net GST received 209 110 - - -

Other 5,306 - - - -

Total cash received 16,079 12,700 - - -

Cash used

Employees 9,237 9,704 - - -

Suppliers 3,256 2,996 - - -

Section 74 retained revenue receipts transferred to Official Public Account 3,399 - - - -

Total cash used 15,892 12,700 - - -

Net cash from (used by) operating activities 187 - - - -

INVESTING ACTIVITIES

Cash used

Purchase of property, plant, equipment and intangibles 81 20 - - -

Total cash used 81 20 - - -

Net cash from (used by) investing activities (81) (20) - - -

FINANCING ACTIVITIES

Cash received

Contributed equity 22 20 - - -

Total cash received 22 20 - - -

Net cash from (used by) financing activities 22 20 - - -

Net increase (decrease) in cash held 128 - - - -

Cash and cash equivalents at the beginning of the reporting period 1,115 1,243 - - -

Cash and cash equivalents at the end of the reporting period 1,243 1,243 - - -

Prepared on Australian Accounting Standards basis.

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Table 3.2.5: Departmental capital budget statement (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

NEW CAPITAL APPROPRIATIONS

Capital budget—Act No. 1 (DCB) 20 20 - - -

Total new capital appropriations 20 20 - - -

Provided for:

Purchase of non-financial assets 81 20 - - -

Total items 81 20 - - -

PURCHASE OF NON-FINANCIAL ASSETS

Funded by capital appropriation—DCB 22 20 - - -

Funded internally from departmental resources(a) 59 - - - -

Total amount spent 81 20 - - -

RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE

Total purchases 81 20 - - -

Total cash required to acquire assets 81 20 - - -

Prepared on Australian Accounting Standards basis. DCB = departmental capital budget. (a) Includes funding from prior year Act 1 and Bill 5 appropriations (excluding amounts from the DCB) and

section 74 retained revenue receipts.

Table 3.2.6: Statement of asset movements (budget year 2015-16)

Property, plant & equipment $’000

Computer software & intangibles $’000

Total $’000

As at 1 July 2015

Gross book value 1,638 2,509 4,147

Accumulated depreciation/amortisation and impairment - (1,459) (1,459)

Opening net book balance 1,638 1,050 2,688

CAPITAL ASSET ADDITIONS

Estimated expenditure on new or replacement assets By purchase—appropriation ordinary annual services(a) 10 10 20

Total additions 10 10 20

Other movements

Depreciation/amortisation expense (340) (470) (810)

Disposals (217) - (217)

Total other movements (557) (470) (1,027)

As at 30 June 2016

Gross book value 1,648 2,519 2,708

Accumulated depreciation/amortisation and impairment (557) (1,929) (2,486)

Closing net book balance 1,091 590 1,681

Prepared on Australian Accounting Standards basis. (a) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Act (No. 1) 2015-16 for depreciation and amortisation expenses, departmental capital budgets or other operational expenses.

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3.2.3 Notes to the financial statements

The budgeted financial statements have been prepared on an accrual accounting basis, having regard to Statements of Accounting Concepts, and in accordance with the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015, Australian Accounting Standards and other authoritative pronouncements of the Australian Accounting Standards Board.

Revenue from government

Amounts appropriated for programmes are recognised as revenue, except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned. Appropriations receivable are recognised at their nominal amounts.

Employee expenses

Employee expenses consist of salaries, leave entitlements, redundancy expenses, superannuation and non-salary benefits.

Supplier expenses

Supplier expenses consist of administrative costs, consultants’ costs, travel expenses and property operating expenses.

Cash

Cash includes notes and coins held and any deposits held at call with a bank or other financial institution.

Assets

Assets are made up of cash, receivables, leasehold improvements, and plant and equipment. All assets are held at fair value.

Liabilities

Liabilities are made up of employee salary and leave entitlements, operating lease rentals payable and amounts owed to creditors.

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OFFICE OF THE DIRECTOR OF PUBLIC PROSECUTIONS

Section 1: Entity overview and resources

1.1 STRATEGIC DIRECTION STATEMENT

The strategic direction statement for the Office of the Director of Public Prosecutions (DPP) can be found in the 2015-16 Portfolio Budget Statements. There has been no change to the DPP’s strategic direction as a result of Additional Estimates.

1.2 ENTITY RESOURCE STATEMENT

The entity resource statement details the resourcing for the DPP at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2015-16 budget year, including variations through Appropriation Bill No. 3.

Table 1.1: Entity resource statement—additional estimates for 2015-16 as at Additional Estimates February 2016

Actual available appropriation 2014-15

$’000

Estimate as at Budget 2015-16

$’000

Proposed Additional Estimates 2015-16

$’000

Total

estimate at Additional Estimates 2015-16

$’000

ORDINARY ANNUAL SERVICES(a)

Departmental appropriation

Prior year departmental appropriation(b) 9,993 10,073 - 10,073

Departmental appropriation(c) 81,001 77,941 2,261 80,202

s 74 retained revenue receipts(d) 8,882 7,784 300 8,084

Total ordinary annual services 99,876 95,798 2,561 98,359

Total net resourcing for entity 99,876 95,798 2,561 98,359

All figures are GST exclusive. These figures may not match the figures in the cash flow statement. (a) Appropriation Act (No. 1) 2015-16 and Appropriation Bill (No. 3) 2015-16. (b) Estimated adjusted balance carried forward from previous year for annual appropriations. (c) Includes an amount of $1.903m in 2015-16 for the departmental capital budget (see Table 3.2.5 for further details). For accounting purposes this amount has been designated as ‘contributions by owners’. (d) Estimated retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act 2013.

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1.3 ENTITY MEASURES

Table 1.2 summarises new government measures taken since the 2015-16 Budget.

Table 1.2: Entity 2015-16 measures since Budget

Programme 2015-16 $’000 2016-17

$’000 2017-18 $’000 2018-19

$’000

Expense measures

Attorney-General’s—one-off efficiency savings to specific agencies 1.1

Departmental expenses

(1,103) (2,206) (2,206) (2,206)

National Security—counter-terrorism prosecutions 1.1

Departmental expenses

3,400 4,700 4,800 4,800

Public Sector Superannuation Accumulation Plan administration fees(a) 1.1

Departmental expenses (36) (36) (36) (36)

Total expense measures

2,261 2,458 2,558 2,558

Prepared on a Government Finance Statistics (fiscal) basis. (a) This is a cross-portfolio measure that was published in the 2014-15 Mid-Year Economic and Fiscal Outlook. The lead entity is the Department of Finance.

1.4 ADDITIONAL ESTIMATES AND VARIATIONS

The following tables detail the changes to the resourcing for the DPP at Additional Estimates, by outcome. Table 1.3 details the additional estimates and variations resulting from new measures since the 2015-16 Budget in Appropriation Bill No. 3. Table 1.4 details additional estimates and variations through other factors, such as parameter adjustments.

Table 1.3: Additional estimates and variations to outcomes from measures since 2015-16 Budget

Programme impacted 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

OUTCOME 1

Increase in estimates (departmental) National Security—counter-terrorism prosecutions 1.1 3,400 4,700 4,800 4,800

Decrease in estimates (departmental) Attorney-General’s—one-off efficiency savings to specific agencies 1.1 (1,103) (2,206) (2,206) (2,206)

Public Sector Superannuation Accumulation Plan administration fees 1.1 (36) (36) (36) (36)

Net impact on estimates for Outcome 1 (departmental) 2,261 2,458 2,558 2,558

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Table 1.4: Additional estimates and variations to outcomes from other variations

Programme impacted 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

OUTCOME 1

Decrease in estimates (departmental) Changes in wage and price indices 1.1 - - (76) (154)

Net impact on estimates for Outcome 1 (departmental) - - (76) (154)

1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION BILL

Table 1.5 details the additional estimates sought for the DPP through Appropriation Bill No. 3. The DPP has no additional estimates through Appropriation Bill No. 4.

Table 1.5: Appropriation Bill (No. 3) 2015-16

2014-15 Available(a) $’000

2015-16 Budget $’000

2015-16 Revised $’000

Additional estimates $’000

Reduced estimates $’000

DEPARTMENTAL PROGRAMMES

Outcome 1

Maintenance of law and order for the Australian community through an independent and ethical prosecution service in accordance with the Prosecution Policy of the Commonwealth 81,001 77,941 80,202 3,400 (1,139)

Total departmental 81,001 77,941 80,202 3,400 (1,139)

(a) 2014-15 available appropriation is included to allow a comparison of this year’s appropriation with what was made available for use in the previous year.

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Section 2: Revisions to outcomes and planned performance

2.1 OUTCOME AND PERFORMANCE INFORMATION

There are no changes to the DPP’s outcome and performance information as reported in the 2015-16 Portfolio Budget Statements.

OUTCOME 1

Outcome 1 strategy

There are no changes to the strategy for Outcome 1 as reported in the 2015-16 Portfolio Budget Statements.

Table 2.1: Budgeted expenses for Outcome 1

Outcome 1: Maintenance of law and order for the Australian community through an independent and ethical prosecution service in accordance with the Prosecution Policy of the Commonwealth

2014-15 Actual expenses $’000

2015-16 Revised estimated expenses

$’000

Programme 1.1: An independent service to prosecute alleged offences against the criminal law of the Commonwealth, in appropriate matters, in a manner which is fair and just and to ensure that offenders, where appropriate, are deprived of the proceeds and benefits of criminal activity

Departmental expenses

Departmental appropriation(a) 84,375 86,383

Expenses not requiring appropriation in the budget year(b) 4,504 4,839

Total expenses for Outcome 1 88,879 91,222

2014-15 2015-16

Average staffing level (number) 396 376

(a) Departmental appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)’ and ‘Revenue from independent sources (s 74)’. (b) Expenses not requiring appropriation in the budget year are made up of services received free of charge, depreciation and amortisation, and write-down of debt liabilities.

Programme 1.1 expenses

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward year 1 $’000

2017-18 Forward year 2 $’000

2018-19 Forward year 3 $’000

Annual departmental expenses

Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 79,076 78,299 77,603 78,049 78,493

Revenue from independent sources (s 74) 5,299 8,084 7,392 7,424 7,460

Expenses not requiring appropriation in the budget year(a) 4,504 4,839 4,839 4,839 4,837

Total programme expenses 88,879 91,222 89,834 90,312 90,790

(a) Expenses not requiring appropriation in the budget year are made up of services received free of charge, depreciation and amortisation, and write-down of debt liabilities.

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Section 3: Explanatory tables and budgeted financial statements

3.1 EXPLANATORY TABLES

Estimates of special account flows

The DPP has no special accounts.

3.2 BUDGETED FINANCIAL STATEMENTS

3.2.1 Analysis of budgeted financial statements

Changes to the DPP’s operating revenue since the 2015-16 Portfolio Budget Statements are due to:

• additional ongoing funding for counter-terrorism prosecutions

• the one-off efficiency savings measure

• the proportion of Public Sector Superannuation Accumulation Plan administration fees attributable to the DPP

• indexation changes across the forward years.

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3.2.2 Budgeted financial statements

Table 3.2.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

EXPENSES

Employee benefits 50,313 53,396 53,105 53,347 53,570

Suppliers 32,328 32,931 31,834 32,070 32,327

Depreciation and amortisation 3,666 4,325 4,325 4,325 4,323

Finance costs 40 - - - -

Write-down and impairment of assets 132 - - - -

Other expenses 620 570 570 570 570

Total expenses 87,099 91,222 89,834 90,312 90,790

LESS:

OWN-SOURCE INCOME

Own-source revenue

Sale of goods and rendering of services 5,299 8,084 7,392 7,424 7,460

Other revenue 206 284 284 284 284

Total own-source revenue 5,505 8,368 7,676 7,708 7,744

Gains

Other 500 230 230 230 230

Total gains 500 230 230 230 230

Total own-source income 6,005 8,598 7,906 7,938 7,974

Net cost of (contribution by) services 81,094 82,624 81,928 82,374 82,816

Revenue from government 79,076 78,299 77,603 78,049 78,493

Surplus (deficit) attributable to the Australian Government (2,018) (4,325) (4,325) (4,325) (4,323)

OTHER COMPREHENSIVE INCOME

Changes in asset revaluation surplus - - - - -

Total other comprehensive income - - - - -

Total comprehensive income (loss) (2,018) (4,325) (4,325) (4,325) (4,323)

Note: Impact of net cash appropriation arrangements

2014-15 $’000 2015-16 $’000

2016-17 $’000 2017-18 $’000

2018-19 $’000

Total comprehensive income (loss) excluding depreciation/amortisation expenses previously funded through revenue appropriations 1,648 - - - -

Less depreciation/amortisation expenses previously funded through revenue appropriations 3,666 4,325 4,325 4,325 4,323

Total comprehensive income (loss) as per the statement of comprehensive income (2,018) (4,325) (4,325) (4,325) (4,323)

Prepared on Australian Accounting Standards basis.

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Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

ASSETS

Financial assets

Cash and cash equivalents 356 360 360 360 360

Trade and other receivables 11,439 7,957 10,053 9,225 9,241

Total financial assets 11,795 8,317 10,413 9,585 9,601

Non-financial assets

Land and buildings 11,829 9,684 7,371 7,641 6,908

Property, plant and equipment 5,216 5,467 3,175 3,116 3,254

Intangibles 735 717 808 666 724

Other non-financial assets 328 468 468 468 468

Total non-financial assets 18,108 16,336 11,822 11,891 11,354

Total assets 29,903 24,653 22,235 21,476 20,955

LIABILITIES

Payables

Suppliers 6,054 4,213 4,213 4,213 4,213

Other payables 11,624 13,122 12,431 14,081 15,956

Total payables 17,678 17,335 16,644 18,294 20,169

Provisions

Employee provisions 15,550 14,019 14,519 14,519 14,519

Other provisions 2,565 1,101 1,301 1,301 1,301

Total provisions 18,115 15,120 15,820 15,820 15,820

Total liabilities 35,793 32,455 32,464 34,114 35,989

Net assets (5,890) (7,802) (10,229) (12,638) (15,034)

EQUITY

Parent entity interest

Contributed equity 5,959 8,372 10,271 12,187 14,114

Reserves 18,479 18,479 18,479 18,479 18,479

Retained surplus (accumulated deficit) (30,328) (34,653) (38,979) (43,304) (47,627) Total parent entity interest (5,890) (7,802) (10,229) (12,638) (15,034)

Total equity (5,890) (7,802) (10,229) (12,638) (15,034)

Prepared on Australian Accounting Standards basis.

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Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2015-16)

Retained earnings $’000

Asset

revaluation reserve $’000

Contributed equity/ capital $’000

Total equity $’000

Opening balance as at 1 July 2015

Balance carried forward from previous period (30,328) 18,479 5,959 (5,890)

Adjustment for changes in accounting policies - - - -

Adjusted opening balance (30,328) 18,479 5,959 (5,890)

Comprehensive income

Surplus (deficit) for the period (4,325) - - (4,325)

Total comprehensive income (4,325) - - (4,325)

Transactions with owners

Contributions by owners Departmental capital budget - - 2,413 2,413

Sub-total transactions with owners - - 2,413 2,413

Estimated closing balance as at 30 June 2016 (34,653) 18,479 8,372 (7,802)

Closing balance attributable to the Australian Government (34,653) 18,479 8,372 (7,802)

Prepared on Australian Accounting Standards basis.

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Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

OPERATING ACTIVITIES

Cash received

Appropriations 86,174 77,073 78,528 77,739 78,159

Sale of goods and rendering of services 8,882 8,084 8,295 7,092 7,124

Net GST received 3,032 3,032 2,900 2,900 2,900

Other - - 230 230 230

Total cash received 98,088 88,189 89,953 87,961 88,413

Cash used

Employees 51,217 51,217 51,553 52,547 53,278

Suppliers 36,470 27,754 31,513 27,752 27,441

Section 74 retained revenue receipts transferred to Official Public Account 8,882 8,084 6,317 7,092 7,124

Other 620 620 570 570 570

Total cash used 97,189 87,675 89,953 87,961 88,413

Net cash from (used by) operating activities 899 514 - - -

INVESTING ACTIVITIES

Cash used

Purchase of property, plant, equipment and intangibles 2,603 2,413 1,899 1,916 1,927

Total cash used 2,603 2,413 1,899 1,916 1,927

Net cash from (used by) investing activities (2,603) (2,413) (1,899) (1,916) (1,927)

FINANCING ACTIVITIES

Cash received

Contributed equity 1,925 1,903 1,899 1,916 1,927

Total cash received 1,925 1,903 1,899 1,916 1,927

Net cash from (used by) financing activities 1,925 1,903 1,899 1,916 1,927

Net increase (decrease) in cash held 221 4 - - -

Cash and cash equivalents at the beginning of the reporting period 135 356 360 360 360

Cash and cash equivalents at the end of the reporting period 356 360 360 360 360

Prepared on Australian Accounting Standards basis.

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Table 3.2.5: Departmental capital budget statement (for the period ended 30 June)

2014-15 Actual $’000

2015-16 Revised budget $’000

2016-17 Forward estimate $’000

2017-18 Forward estimate $’000

2018-19 Forward estimate $’000

NEW CAPITAL APPROPRIATIONS

Capital budget—Act No. 1 (DCB) 1,925 1,903 1,899 1,916 1,927

Total new capital appropriations 1,925 1,903 1,899 1,916 1,927

Provided for:

Purchase of non-financial assets 2,602 1,903 1,899 1,916 1,927

Total items 2,602 1,903 1,899 1,916 1,927

PURCHASE OF NON-FINANCIAL ASSETS

Funded by capital appropriation—DCB(a) 2,173 2,413 1,899 1,916 1,927

Total amount spent 2,173 2,413 1,899 1,916 1,927

RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE

Total purchases 2,173 2,413 1,899 1,916 1,927

Total cash required to acquire assets 2,173 2,413 1,899 1,916 1,927

Prepared on Australian Accounting Standards basis. DCB = departmental capital budget. (a) Does not include annual finance lease costs. Includes purchases from current and previous years’ DCBs.

Table 3.2.6: Statement of asset movements (budget year 2015-16)

Buildings $’000

Other

property, plant & equipment $’000

Computer software & intangibles $’000

Total $’000

As at 1 July 2015

Gross book value 19,936 6,700 3,083 29,719

Accumulated depreciation/amortisation and impairment (8,107) (1,484) (2,348) (11,939)

Opening net book balance 11,829 5,216 735 17,780

CAPITAL ASSET ADDITIONS

Estimated expenditure on new or replacement assets By purchase—appropriation ordinary annual services(a) 579 1,510 324 2,413

Total additions 579 1,510 324 2,413

Other movements

Depreciation/amortisation expense (2,724) (1,259) (342) (4,325)

Total other movements (2,724) (1,259) (342) (4,325)

As at 30 June 2016

Gross book value 20,515 8,210 3,407 32,132

Accumulated depreciation/amortisation and impairment (10,831) (2,743) (2,690) (16,264)

Closing net book balance 9,684 5,467 717 15,868

Prepared on Australian Accounting Standards basis. (a) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Act (No. 1) 2015-16 and Appropriation Bill (No. 3) 2015-16 for depreciation and amortisation expenses, departmental capital budgets or other operational expenses.

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3.2.3 Notes to the financial statements

Basis of accounting

The budgeted financial statements have been prepared in accordance with the Public Governance, Performance and Accountability Act and Rules, Australian Accounting Standards and other authoritative pronouncements of the Australian Accounting Standards Board.

The financial statements for budget estimates are prepared on the same basis as the annual audited financial statements. The audited statements include a full set of notes to explain all the line items (available at www.cdpp.gov.au/publications).

Revenue from government

Amounts appropriated are recognised as revenue, except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned. Appropriations receivable are recognised at their nominal amounts.

Employee expenses

Employee expenses consist of salaries, leave entitlements, redundancy expenses, superannuation and non-salary benefits.

Supplier expenses

Supplier expenses consist of administrative costs, consultants’ costs, travel expenses, property operating expenses and legal expenses.

Cash

Cash includes notes and coins held and any deposits held at call with a bank or other financial institution.

Assets

Assets are made up of cash, receivables, leasehold improvements and plant and equipment. All assets are held at fair value.

Liabilities

Liabilities are made up of employee salary and leave entitlement, property lease and make-good provisions and amounts owed to creditors.

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GLOSSARY

accrual accounting System of accounting where items are brought to account and included in the financial statements as they are earned or incurred, rather than as they are received or paid.

accumulated depreciation The aggregate depreciation recorded for a particular depreciating asset.

administered items Expenses, revenues, assets or liabilities managed by entities on behalf of the Commonwealth. Entities do not control administered items. Administered expenses include grants, subsidies and benefits. In many cases, administered expenses fund the delivery of third-party outputs.

additional estimates Where amounts appropriated at budget time are insufficient, Parliament may appropriate more funds to portfolios through the Additional Estimates Acts.

annual appropriation Two Appropriation Bills are introduced into Parliament in May and comprise the Budget for the financial year beginning 1 July. Further bills are introduced later in the financial year as part of the additional estimates. Parliamentary departments have their own appropriations.

appropriation An authorisation by Parliament to spend moneys from the Consolidated Revenue Fund for a particular purpose.

capital expenditure Expenditure by an entity on capital projects (for example, purchasing a building).

Consolidated Revenue Fund Section 81 of the Constitution stipulates that all revenue raised or money received by the Commonwealth forms the one consolidated revenue fund (CRF). The CRF is not a bank account. The Official Public Account reflects most of the operations of the CRF.

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departmental items Assets, liabilities, revenues and expenses that are controlled by an entity in providing its outputs. Departmental items would generally include computers, plant and equipment assets used by entities in providing goods and services and most employee expenses, supplier costs and other administrative expenses incurred.

depreciation Apportionment of an asset’s capital value as an expense over its estimated useful life to take account of normal usage, obsolescence or the passage of time.

equity or net assets Residual interest in the assets of an entity after deduction of its liabilities.

expense Total value of all of the resources consumed in

producing goods and services or the loss of future economic benefits in the form of reductions in assets or increases in liabilities of an entity.

fair value Valuation methodology: the amount for which an asset

could be exchanged, or a liability settled, between knowledgeable and willing parties in an arm’s-length transaction. The fair value can be affected by the conditions of the sale, market conditions and the intentions of the asset holder.

operating result Equals revenue less expense.

outcomes The Australian Government’s objectives in each

portfolio area. Outcomes are desired results, impacts or consequences for the Australian community as influenced by the actions of the Australian Government. Actual outcomes are assessments of the end results or impacts actually achieved.

programmes Activities that deliver benefits, services or transfer payments to individuals, industry and/or the community as a whole, with the aim of achieving the intended result specified in an outcome statement.

revenue Total value of resources earned or received to cover the

production of goods and services.

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special accounts Balances existing within the Consolidated Revenue Fund (CRF) that are supported by standing appropriations. Special accounts allow money in the CRF to be acknowledged as set aside (hypothecated) for a particular purpose. Amounts credited to a special account may only be spent for the purposes of the special account. Special accounts can only be established by a written determination of the Finance Minister or through an Act of Parliament.

special appropriations (including standing appropriations)

An amount of money appropriated by a particular Act of Parliament for a specific purpose and number of years. For special appropriations, the authority to withdraw funds from the Consolidated Revenue Fund does not generally cease at the end of the financial year. Standing appropriations are a subcategory consisting of ongoing special appropriations—the amount appropriated will depend on circumstances specified in the legislation.