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National Indigenous Australians Agency—Report for 2020-21


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2020-21 Annual Report

About this report

This report outlines the operations and performance of the National Indigenous Australians Agency for the financial year ending 30 June 2021. It has been prepared in accordance with the provisions of section 46 of the Public Governance Performance and Accountability Act 2013 (PGPA Act), the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) and the Department of Finance Resource Management Guide Number 135. The compliance index in Part 6 lists the information required by the PGPA Act and PGPA Rule and the corresponding page number within this report. The annual report can be found on the Agency’s website: www.niaa.gov.au/news-centre/niaa/niaa-annual-report-2020-21

ISSN: 2652-7707 (Print) ISSN: 2652-7715 (Online) © Commonwealth of Australia 2021

ANNUAL REPORT TEAM The content of this report was collaboratively developed by staff across the National Indigenous Australians Agency.

DESIGN AND TYPESETTING This document was designed and produced by 100% Indigenous owned company IB.Creative: www.IBCreative.agency Cover & graphic design: Conan Fulton Typesetting: Tony Kelly Editing: Sharon Phillips Printing: Printed and bound by IB.Creative

PAPER The National Indigenous Australians Agency Annual Report 2020-21 is printed on SRA3 silk and gloss which is EFC and FSC manufactured under ISO 14001.

With the exception of the Commonwealth Coat of Arms, this work is licensed under a Creative Commons Attribution 4.0 International licence (CC BY 4.0) (https://creativecommons.org/licenses/ by/4.0/).

The licence is a standard form license agreement that allows the copy, distribution, transmission and adaptation of this publication provided it is attributed to this publication.

THIRD PARTY COPYRIGHT Wherever a third party holds copyright in this material, the copyright remains with that party. Their permission may be required to use the material. Please contact them directly.

ATTRIBUTION This publication should be attributed as follows:

© Commonwealth of Australia, National Indigenous Australians Agency, Annual Report 2020-21

The Department of Home Affairs provides translating and interpreting service for people who do not speak English and for English speakers who need to communicate with them. Please phone 131 450 or visit www. tisnational.gov.au for more information.

CONTACT US Director, Governance, Audit and Risk Section National Indigenous Australians Agency Charles Perkins House, 16 Bowes Street, Woden ACT 2606 PO Box 2191 Canberra ACT 2601 Internet: www.niaa.gov.au Email: NIAA-Governance@niaa.gov.au

Enquiries concerning the contents of this report should be addressed to:

Chief Executive Officer National Indigenous Australian Agency Charles Perkins House 16 Bowes Place Phillip ACT 2606 GPO Box 2191 Canberra ACT 2601

For all other requests you can contact the Annual Report Contact Officer:

Director, Annual Report National Indigenous Australian Agency Charles Perkins House 16 Bowes Place Phillip ACT 2606 GPO Box 2191 Canberra ACT 2601 Internet: www.niaa.gov.au Email: AnnualReport@niaa.gov.au

2020-21 Annual Report

National Indigenous Australians Agency

ii | Annual Report 2020-21

Acknowledgement of Country The National Indigenous Australians Agency acknowledges the traditional owners and custodians of country throughout Australia and acknowledges their continuing connection to land, waters and community. We pay our respects to the people, the cultures and the elders past, present and emerging.

Cultural Advice Aboriginal and Torres Strait Islander people(s) are advised that this document may contain images or names of deceased people.

This artwork, commissioned by Wiradjuri artist, Jordana Angus tells the story of the National Indigenous Australians Agency’s ‘vision to better the lives of Aboriginal and Torres Strait Islander peoples in a sustainable and meaningful way; promoting that Aboriginal and Torres Strait Islander people deserve the same education and economic opportunities, health and wellbeing of non-Indigenous Australians. The artwork also tells the story of how working together can create positive community led change for all’.

iii

This artwork, commissioned by Wiradjuri artist, Jordana Angus tells the story of the National Indigenous Australians Agency’s ‘vision to better the lives of Aboriginal and Torres Strait Islander peoples in a sustainable and meaningful way; promoting that Aboriginal and Torres Strait Islander people deserve the same education and economic opportunities, health and wellbeing of non-Indigenous Australians. The artwork also tells the story of how working together can create positive community led change for all’.

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v

Letter of Transmittal

vii

Contents

Letter of Transmittal v

Section one: Chief Executive Officer’s Review 1

Section two: Agency Overview 9

Section three: Annual Performance Statement 19

Section four: Management and Accountability 71

Section five: Financial Statements 127

Section six: Appendices 201

Glossary and Indexes 221

SECTION ONE

Chief Executive Officer’s Year in Review

1

2 | Annual Report 2020-21

Chief Executive Officer’s Year in

Review

This is the second annual report for the National Indigenous Australians Agency (NIAA) following its establishment on 1 July 2019.

It has been a challenging year with the continued impacts of the COVID-19 pandemic across the country. Despite this, we have continued to deliver results and contributed to improving the lives of Indigenous Australians.

We have also continued to focus on our positive influence and building stronger relationships across governments and with stakeholders and communities across Australia.

The NIAA is committed to its purpose to assist the Minister for Indigenous Australians, the Hon Ken Wyatt AM MP, and the Australian Government achieve objectives to improve the lives of Indigenous Australians. We lead the development of the Commonwealth’s

Mr Blair Exell

Chief Executive Officer’s Year in Review

3

approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy (IAS).

In the past year we have focused on several priorities and deliverables as outlined in the NIAA Corporate Plan for 2020-21. These included furthering the co-design process for an Indigenous Voice and implementing the National Agreement on Closing the Gap, as well as initiatives to improve mental health, youth suicide prevention, community safety, education and employment outcomes. Creating economic opportunities and supporting businesses to create new jobs have been a particular focus as we continue to assist the Commonwealth in its recovery from the COVID-19 pandemic.

We recognise that the implications arising from the COVID-19 pandemic are going to be felt for a long time and will be part of our lives and the way we work for the foreseeable future.

Throughout the year we have continued to work in partnership with colleagues in the Department of Health, the Indigenous health sector, local leaders and communities to prevent the spread of COVID-19 into Aboriginal and Torres Strait Islander communities. NIAA staff have continually stepped up and been crucial in this evolving and dynamic situation, underscoring the importance of each person’s role in delivering key agency objectives.

Strengthening Our Organisation Since our establishment, the NIAA has built a solid foundation on which to continue to develop our role and place as a Commonwealth agency and a trusted partner.

Our work continues to be guided by the NIAA vision and purpose, supported by six strategic pillars:

• building our influence

• identifying economic and human capital development opportunities

• building genuine partnerships

• investing to deliver greatest benefit

• using data and evidence to inform our approach

• being a capable, engaged and unified workforce.

As an agency with a growing presence, it has been vital we continue to build on our NIAA Values and Behaviours to promote a positive, inclusive and cohesive workplace culture.

This year, we further enhanced our workplace culture through the launch of NIAA’s diversity networks:

• Aboriginal and Torres Strait Islander Network

• Pride (LGBTI+) Network

• Culturally and Linguistically Diverse Network

• Disability Network

• Wellbeing Network

• Women’s Network.

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Chief Executive Officer’s Year in Review

Our diversity networks are an important source of connection and support for staff right across the country.

We have continued to invest in the leadership and development capability of the NIAA. On 25 November 2020, the NIAA proudly inducted the first cohort of employees into the Indigenous Development & Employment Program (IDEP). IDEP is a new and enriching tailored development opportunity designed to enhance the capability of emerging leaders among our Aboriginal and Torres Strait Islander staff.

In February 2021, we also welcomed 17 graduates with diverse backgrounds and experiences. Each graduate is gaining a breadth of experience and knowledge across three placements within the year. This investment in future leaders marks a significant milestone in the development and capability of our workforce.

Within the dynamic and changing environment in which we work, we have refreshed our performance management framework to ensure we consistently improve individual and collective performance. Our new staff performance management framework ‘Engage’ responds to insights gained from the Australian Public Service Census and is a key part of our reform agenda. ‘Engage’ supports managers and staff to have regular and meaningful conversations throughout the performance cycle to clarify expectations and exchange quality, action-oriented feedback.

In June 2021, following a comprehensive enterprise bargaining process, staff voted to support the NIAA’s first enterprise agreement, the National Indigenous Australians Agency Enterprise Agreement 2021-24. This represents another milestone in the consolidation of the NIAA.

This year, we have strengthened our organisation through a continued focus on reform and improvement to ensure we can deliver on our purpose and functions as a trusted partner to the Australian Government and Indigenous Australians.

Policy Reform Driving a More Positive Future At the NIAA, we demonstrate the shared benefit of collaboration by building genuine partnerships. Throughout the year, we worked hard to secure significant reforms to influence a more positive future for Aboriginal and Torres Strait Islander people(s). Partnership between the Australian Government and Aboriginal and Torres Strait Islander community-controlled organisations has contributed to supporting Indigenous communities through the COVID-19 pandemic.

In July 2020, the Coalition of Aboriginal and Torres Strait Islander community-controlled peak organisations and members (Coalition of Peaks) and all Australian governments, including local governments through the Australian Local Government Association, agreed to a new National Agreement on Closing the Gap.

Chief Executive Officer’s Year in Review

5

This historic agreement is the first time a national agreement designed to improve outcomes of Aboriginal and Torres Strait Islander people(s) has been developed and negotiated with Aboriginal and Torres Strait Islander people(s).

Throughout the year, all parties to the National Agreement have been working to develop implementation plans. We anticipate delivering these to the Joint Council on Closing the Gap in the first quarter of the next financial year. The NIAA has worked across portfolios, and with the Coalition of Peaks, to develop the Commonwealth’s implementation plan. This plan outlines how the Australian Government is reprioritising its efforts to achieve the targets, delivering on the priority reforms and enabling clearer lines of sight between actions and their targeted impacts.

The NIAA has also been working in partnership to deliver on other key actions under the National Agreement throughout 2020-21. This includes working with the partnership to develop sector strengthening plans in the four priority areas of:

• early childhood care and development

• housing, health, and disability

• early establishment of a justice policy partnership in recognition of the gravity and enduring nature of issues around Indigenous incarceration

• selection of the first two sites for community data projects (in the Kimberley and Western Sydney regions).

Our work to support the development of options for an Indigenous Voice has also been significant. This year the NIAA facilitated the co-design group member-led process to develop proposals for the Indigenous Voice, and tested the proposals through a nation-wide consultation.

More than 9400 people participated in the consultation process, which ran over four months from 9 January 2021. People from across the country had their say through community consultation sessions, submissions, surveys, webinars and stakeholder meetings. These engagements were supported by a range of educational resources explaining the purpose of an Indigenous Voice and the proposals. Feedback from consultations directly influenced the design of the final proposals to the Australian Government.

The Indigenous Voice consultation process was a coordinated effort between the NIAA’s national and regional offices. The ability to leverage the place-based knowledge and information from regional staff across the country was crucial to the process of engagement.

We anticipate the Indigenous Voice co-design final report will be presented to the Australian Government early in the next financial year, marking a milestone in the evolution of an Indigenous Voice and the Australian Government’s continued commitment to it. We expect this important work will continue in the next financial year.

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Chief Executive Officer’s Year in Review

Through 2020-21 we continued building our international partnerships and promoting Australia as a global leader in Indigenous affairs, including in the United Nations (UN) Permanent Forum on Indigenous Issues and UN Expert Mechanism on the Rights of Indigenous People(s) (EMRIP). In line with Australia’s commitment to promote Indigenous rights internationally, Australia played an active role at the 20th Session of the UN Permanent Forum on Indigenous Issues in April, delivering statements on:

• ‘Peace, justice and strong institutions: The role of Indigenous Australians in implementing Sustainable Development Goal 16’

• COVID-19

• access to justice issues

• the 2030 Agenda

• economic empowerment

• Indigenous languages.

This engagement was an important opportunity for Australia to learn from other nations and to share our experiences in these priority work areas for the UN.

In April 2021, the NIAA supported Minister Wyatt’s participation in a CANZUS (Canada, Australia, New Zealand, and the United States) roundtable discussing economic empowerment, violence against Indigenous women and girls; COVID-19; and the enhanced participation of Indigenous Australians at the UN.

In December 2020, the NIAA Deputy CEO, Letitia Hope, addressed the EMRIP’s Pacific and Asia Regional Session on ‘the impact of COVID-19 on the rights of Indigenous people(s) under the UN Declaration on the Rights of Indigenous People(s)’. She presented Australia’s statement promoting our nation’s success in managing the COVID-19 pandemic among Aboriginal and Torres Strait Islander people(s). We continue to strengthen our bilateral relationships - including with New Zealand - through our Indigenous Collaboration Arrangement (ICA) and close work with our New Zealand counterpart, Te Puni Ko ˉkiri (Ministry of Ma ˉori Development). We also work with our Canadian counterpart, Indigenous Services Canada. In addition, The NIAA supported Minister Wyatt in engaging the United States’ Secretary of the Interior, Ms Deb Haaland, in June 2021, to further deepen collaboration and engagement on Indigenous policy matters between Australia and the United States.

In 2020-21 momentum has been building towards the delivery of the Policy and Investment Framework (the Framework) across the NIAA. In December 2020, we finalised the Framework to embed within the NIAA a greater strategic, evidence-based and outcomes-focused approach to our future investments. This Framework will, over time, guide our efforts to be more responsive to the needs and aspirations of Aboriginal and Torres Strait Islander people(s), and to implement key government priorities.

Chief Executive Officer’s Year in Review

7

A performance, monitoring and evaluation framework will be developed to support implementation of the Policy and Investment Framework. These initiatives will complement NIAA’s existing monitoring and evaluation functions, and our efforts to improve the use of evidence.

The Policy and Investment Framework will also provide an overarching architecture to position the NIAA’s investment in line with the government’s priorities, including shared outcomes under the National Agreement on Closing the Gap, a commitment to local and regional decision making, and its COVID-19 economic recovery plan. This will remain an important focus in the next financial year to ensure the NIAA delivers effective evidence-based policy to improve the lives of Aboriginal and Torres Strait Islander people(s).

Outlook for 2021-22 In 2021-22, we will continue to focus on developing our capabilities, investing in our people and improving the way we work.

We will continue to assist the government in improving the lives of Indigenous Australians by working in genuine partnership to co-design and deliver on local outcomes across Australia, and by backing our commitment to transform the way governments work with Aboriginal and Torres Strait Islander people(s).

In the next reporting year, the NIAA will continue to assist Indigenous Australians into quality and long-lasting jobs, and strengthen Indigenous businesses and community organisations. We will do this by implementing the new Indigenous

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Chief Executive Officer’s Year in Review

Skills and Jobs Advancement Package. This package will help better position Indigenous job seekers, students, remote and regional Indigenous businesses to fully participate in the government’s economic recovery plan.

The NIAA will continue to focus on the Commonwealth Government’s implementation of the National Agreement on Closing the Gap through partnership and engagement with other Commonwealth Government portfolios, Aboriginal and Torres Strait Islander representatives, and state and territory governments. The focus of the first implementation plan is to set a strong foundation for change towards achieving the ambitious targets over the next 10 years. This includes funding new areas of the National Agreement that require early investment such as the priority reforms and justice and languages targets. It also directs new investment to areas that the evidence tells us will make the biggest difference over the long term - early childhood; supporting vulnerable families; education; and addressing alcohol and other drug related issues. The NIAA has led coordination across the Commonwealth on the implementation plan, and will continue to work across all levels of government and with Aboriginal and Torres Strait Islander stakeholders to reprioritise and target efforts on those things that will really make a difference and achieve outcomes.

We will continue to support the Indigenous Voice co-design process, the government’s consideration of the final proposals put forward as a result of the process, and the government commitment to constitutional recognition. We are prepared to support further community engagement with Indigenous and other Australians on final options for an Indigenous Voice based on the outcomes of a government decision.

Our people are the heart of the NIAA, and I am very proud of the work we do to ensure that we are a reliable and trusted partner contributing to improving the lives of Aboriginal and Torres Strait Islander people(s). I look forward to building on the NIAA’s successes over the next 12 months as we focus on delivering futures for Indigenous Australians with thriving families and communities.

Blair Exell Acting Chief Executive Officer National Indigenous Australians Agency

9

SECTION TWO

Agency Overview

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Agency Overview

The Agency

The NIAA is committed to implementing the Australian Government’s policies and programs to improve the lives of all Aboriginal and Torres Strait Islander people(s).

The NIAA recognises that each community is unique. Our team includes people across Australia who work closely with communities to make sure policies, programs and services address these unique needs.

The NIAA works to influence policy across the entire Australian Government. We liaise closely with state and territory governments, Indigenous peak bodies, stakeholders and service providers to ensure that Indigenous programs and services are delivering for Aboriginal and Torres Strait Islander people(s) as intended.

The NIAA commenced operation on 1 July 2019. The NIAA is an Executive Agency as defined by section 65 of the Public Service Act 1999 and is a non-corporate Commonwealth entity as defined by the Public Governance, Performance Accountability Act 2013 (the PGPA Act).

The NIAA has remained within the Prime Minister and Cabinet (PM&C) portfolio, keeping the important work of the NIAA at the heart of government. As an Executive Agency, the NIAA is well placed to coordinate across the Commonwealth, working with state and territory counterparts and critically, with Indigenous communities, and stakeholders to ensure that programs and services are delivering for Indigenous Australians as intended.

Our Vision The NIAA is a reliable and trusted partner contributing to improving the lives of Indigenous Australians.

Our Purpose The NIAA’s purpose is to assist the Australian Government to achieve its objectives in improving the lives of Indigenous Australians by leading the development of the Australian Government’s approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy (IAS).

We achieve this through implementation of our six strategic pillars:

1. Building our influence across government in order to strengthen mainstream service delivery with a particular focus on health, wellbeing and education.

Agency Overview

11

2. Identifying economic and human capital development opportunities for Indigenous Australians and communities.

3. Working with Indigenous Australians, their communities and leadership in designing and delivering policies and programs that are responsive to local or regional context and needs.

4. Developing an investment approach that focuses on those areas of the life-course which deliver the greatest benefits for Indigenous Australians.

5. Developing the human capital of our team through a clear workforce strategy to remain relevant to our circumstances.

6. Underpinning our work with effective data and evidence.

Our Responsibilities The NIAA was established by an Executive Order signed by the Governor-General on 29 May 2019.

The Executive Order gives the NIAA a number of functions, including:

• To lead and coordinate Commonwealth policy development, program design and implementation and service delivery for Aboriginal and Torres Strait Islander people(s);

• To provide advice to the Prime Minister and the Minister for Indigenous Australians on whole-of-government priorities for Aboriginal and Torres Strait Islander people(s);

• To lead and coordinate the development and implementation of Australia’s Closing the Gap targets in partnership with Indigenous Australians;

• To lead Commonwealth activities to promote reconciliation;

• To build and maintain effective partnerships with Aboriginal and Torres Strait Islander people(s), state and territory governments and other relevant stakeholders to inform whole-of-government priorities for Aboriginal and Torres Strait Islander people(s), and enable policies, programs and services to be tailored to the unique needs of communities;

• To design, consult on and coordinate the delivery of community development employment projects;

• To analyse and monitor the effectiveness of programs and services for Aboriginal and Torres Strait Islander people(s), including programs and services delivered by bodies other than the NIAA;

• To coordinate Indigenous portfolio agencies and advance a whole-of-government approach to improving the lives of Aboriginal and Torres Strait Islander people(s); and

• To undertake other tasks the Prime Minister and the Minister require from time to time.

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Agency Overview

Our Minister We work directly to, and support the Minister for Indigenous Australians.

As at 30 June 2021, the Minister for Indigenous Australians was The Hon Ken Wyatt AM, MP.

The Hon Ken Wyatt AM MP

Agency Overview

13

Our Executive

Chief Executive Officer Blair Exell commenced as the acting Chief Executive Officer at the NIAA on 22 July 2021. Blair is responsible for leading policy, program and delivery reform in line with the government’s commitment to improving the lives of Aboriginal and Torres Strait Islander Australians. This includes responsibility for over 1200 staff right across Australia. Blair was previously the Deputy Chief Executive Officer, Policy and Programs at the NIAA.

Prior to Blair’s commencement at the NIAA in 2019 he joined the Indigenous Affairs Group in Prime Minister and Cabinet (PM&C) in 2018, following 25 years in the international aid and development sector, including working with indigenous peoples in the Asia Pacific regions. He began his career in non-government organisations in Cambodia and Vietnam and later moved to the Australian Public Service. Blair has held senior policy, program and emergency roles for AusAID and then the Department of Foreign Affairs working across the Asia-Pacific region and managing UN and global roles. Blair was Australia’s most senior aid representative while posted to Cambodia, Solomon Islands and Indonesia. Blair was the inaugural Australian Ambassador for Regional Health Security (2017-2018) and served as Australia’s Board member to the Global Alliance for Vaccines and Immunisation (GAVI).

Blair graduated in economics from the Australian National University.

Mr Blair Exell

14 | Annual Report 2020-21

Agency Overview

Deputy Chief Executive Officer, Operations and Delivery Mrs Letitia Hope was appointed as the Deputy Chief Executive Officer of Operations and Delivery in December 2019. Letitia’s appointment makes her the highest ranked Indigenous public servant in the Australian Public Service.

Letitia is responsible for the NIAA regional presence including: West and South Group, Central Group and Eastern Group as well as Program Performance Delivery Group and the Strategic Implementation and Standardisation Branch.

During 2020-21 Letitia was the co-Chair of the Local and Regional voice co-design group, as part of the Indigenous Voice co-design process.

Deputy Chief Executive Officer, Policy and Programs Ms Debbie Mitchell PSM currently acting Deputy Chief Executive Officer, Policy and Programs at the NIAA. Debbie is responsible for the NIAA’s social and economic policy design and investment; including the National Agreement on Closing the Gap.

Debbie’s experience traverses national policy, program development and direct service delivery in employment, education, industrial relations, health, disability, fraud, compliance, research and evaluation. Debbie received a Public Service Medal in the 2021 Queen’s Birthday Honours for “Outstanding public service to the implementation of government policy and the delivery of streamlined Job Seeker service to support Australians.”

Mrs Letitia Hope Ms Debbie Mitchell PSM

Agency Overview

15

Our Organisational Structure

Policy and Programs Policy and Programs Group leads, influences and invests in social, cultural and economic policies and programs that contribute to improving the wellbeing and economic aspirations of Aboriginal and Torres Strait Islander people(s). The group also develops strategies to deliver on the Australian Government’s priorities for Aboriginal and Torres Strait Islander people(s) as well as implementing reforms to maximise the growth potential of the Northern Australia Indigenous economy.

Operations and Delivery Operations and Delivery Group operates across Australia engaging with Aboriginal and Torres Strait Islander people(s), the non-government sector, and all levels of government to develop and implement targeted strategies focused on the needs and aspirations of local Aboriginal and Torres Strait Islander communities. Operations and Delivery promotes connections between community, the private sector and all levels of government to develop and implement tailored local solutions. Operations and Delivery’s systematic grant administration practices ensure investment contributes to the government’s priorities for Aboriginal and Torres Strait Islander people(s) in compliance with Commonwealth legislative frameworks.

Corporate Corporate Group works to the Chief Executive Officer, and with the Executive Board and groups across the NIAA, providing advice and enabling services to support the NIAA’s role.

While delivering services within the NIAA, the Group also manages our relationship with the Department of the Prime Minister and Cabinet (PM&C) for the provision of a number of corporate functions through a shared services arrangement.

Organisational Performance and Change Organisational Performance and Change Group works to the Chief Executive Officer to build our organisational capability and a high-performance organisational culture. The group looks for and drives organisational improvement through changes to business processes, operational delivery and program performance management to support effective and efficient delivery of NIAA outcomes. This also incorporates identifying and building strategic capability for the NIAA.

16 | Annual Report 2020-21

Agency Overview

Agency Structure

Strategic Policy

Jamie Fox

Social Policy & Programs

Andrea Kelly (Acting)

Economic Policy & Programs

Ryan Bulman

DCEO Policy & Programs Debbie Mitchell (Acting)

Chief Executive Officer Blair Exell (A/g)

Corporate

Rachael Jackson Vance Khan

Organisational Performance & Change

Strategic Policy John Walker

Health & Wellbeing Emily Jones (Acting )

Business & Economic Policy Simone Persson (Acting )

Closing the Gap Jessica Foote

Educati on & Youth Policy Paul Denny Housing Jane Christi e

Recogniti on & Empowerment Robert Ryan

Families & Safety Ursula Carolyn

Land Policy & Environment Sonia Fedorow Spry (

Acting )

Policy Analysis & Evaluati on Jessica Hartmann

Culture & Heritage

Jing-Ting Chan (Acting)

Land

John Litchfield ( Acting )

Ngurra Cultural Precinct Taskforce Brendan Moyle

Employment Deborah Fulton

Remote Employment Programs & Implementati on Kate Elliott

Remote Employment Policy Taskforce Kate Phipps

Finance & IT Maria Babler (Acting) Organisati on Performance Sarah Clough

Legal Services Brendan Jacomb

People Branch Ameet Jamble (Acting)

Program Compliance & Fraud Lauren Gray

Business Operati ons Wendy Ah Chin

Aboriginal Land Commission

Commissioner John Mansfield

Office of Township Leasing

Executi ve Director Pennie Talbot

Office of the Registrar of Indigenous Corporati ons

Registrar Selwyn Butt on Deputy Registrar Gerrit Wanganeen

NIAA Statutory Office Holders

Program Performance Delivery

Ben Burdon

West & South

Kevin Brahim

Central

Sam Jeffries

Eastern

Robert Willmett

NIAA Taskforce Commonwealth Indigenous Workforce Strategy

Jennifer Collard

Strategic Implementati on & Standardisati on Justi ne Fievez

Select, Support & Report Sam Volker Greater WA Richard Aspinall

Central Australia Byron Matt hews

Eastern NSW Leon Donovan

Grant Design Andrew Huey

Kimberley Patrick Burford

Top End & Tiwi Islands Fleur Hill

Western NSW Max Saxby

Grants Management Unit Jamie Crosby (

Acting )

South Australia Shane Dexter

Arnhem Land & Groote Eylandt Ben Mudaliar

South QLD

Tanya Malthouse

Victoria/Tasmania

Anne-Marie Lynch NT Policy

Andy Johnston

North Queensland Region Marnie Wett enhall

DCEO Operations & Delivery Letitia Hope

Agency Overview

17

Strategic Policy

Jamie Fox

Social Policy & Programs

Andrea Kelly (Acting)

Economic Policy & Programs

Ryan Bulman

DCEO Policy & Programs Debbie Mitchell (Acting)

Chief Executive Officer Blair Exell (A/g)

Corporate

Rachael Jackson Vance Khan

Organisational Performance & Change

Strategic Policy John Walker

Health & Wellbeing Emily Jones (Acting )

Business & Economic Policy Simone Persson (Acting )

Closing the Gap Jessica Foote

Educati on & Youth Policy Paul Denny Housing Jane Christi e

Recogniti on & Empowerment Robert Ryan

Families & Safety Ursula Carolyn

Land Policy & Environment Sonia Fedorow Spry (

Acting )

Policy Analysis & Evaluati on Jessica Hartmann

Culture & Heritage

Jing-Ting Chan (Acting)

Land

John Litchfield (Acting )

Ngurra Cultural Precinct Taskforce Brendan Moyle

Employment Deborah Fulton

Remote Employment Programs & Implementati on Kate Elliott

Remote Employment Policy Taskforce Kate Phipps

Finance & IT Maria Babler (Acting) Organisati on Performance Sarah Clough

Legal Services Brendan Jacomb

People Branch Ameet Jamble (Acting)

Program Compliance & Fraud Lauren Gray

Business Operati ons Wendy Ah Chin

Aboriginal Land Commission

Commissioner John Mansfield

Office of Township Leasing

Executi ve Director Pennie Talbot

Office of the Registrar of Indigenous Corporati ons

Registrar Selwyn Butt on Deputy Registrar Gerrit Wanganeen

NIAA Statutory Office Holders

Program Performance Delivery

Ben Burdon

West & South

Kevin Brahim

Central

Sam Jeffries

Eastern

Robert Willmett

NIAA Taskforce Commonwealth Indigenous Workforce Strategy

Jennifer Collard

Strategic Implementati on & Standardisati on Justi ne Fievez

Select, Support & Report Sam Volker Greater WA Richard Aspinall

Central Australia Byron Matt hews

Eastern NSW Leon Donovan

Grant Design Andrew Huey

Kimberley Patrick Burford

Top End & Tiwi Islands Fleur Hill

Western NSW Max Saxby

Grants Management Unit Jamie Crosby (

Acting )

South Australia Shane Dexter

Arnhem Land & Groote Eylandt Ben Mudaliar

South QLD

Tanya Malthouse

Victoria/Tasmania

Anne-Marie Lynch NT Policy

Andy Johnston

North Queensland Region Marnie Wett enhall

DCEO Operations & Delivery Letitia Hope

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Agency Overview

Details of Accountable Authority During the Reporting Period 2020-21

Table 2.1: Period as the accountable authority or member within the reporting period

Name Position title/Position held

Date of commencement Date of cessation

Ray Griggs Chief Executive Officer 01/07/2020 30/06/2021

19

SECTION THREE

Annual Performance Statement

20 | Annual Report 2020-21

Annual Performance Statement

Introductory Statement

I, Blair Exell, as the accountable authority of the National Indigenous Australians Agency (NIAA), present the 2020-21 Annual Performance Statements of the NIAA as required under paragraph 39(1)(a) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and Public Governance, Performance and Accountability Rule 2014.

In my opinion, the Annual Performance Statements is based on properly maintained records, accurately reflects the performance of the entity, and complies with subsection 39(2) of the PGPA Act.

Blair Exell

Acting Chief Executive Officer

National Indigenous Australians Agency

Performance Overview

The purpose of the NIAA is to assist the Australian Government achieve its objectives in improving the lives of Indigenous Australians by leading the development of the Commonwealth’s approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy (IAS).

The Corporate Plan 2020-21 which was developed and published in accordance with the requirements of section 35 of the PGPA Act, sets out the nine key activities for the year. One or more performance criteria are specified for each key activity, with identified targets to measure the NIAA’s performance for the year. The NIAA’s results against the performance criteria for 2020-21, and analysis of their contribution to the achievement of the NIAA’s purpose, are reported in the performance statements that follow. For each activity, annual target, achievement and analysis of results have

Annual Performance Statement

21

been included. In 2020-21, the NIAA has progressed results across nine activities which includes 21 reportable targets and seven programs associated with budget measures listed in the 2020-21 Portfolio Budget Statements.

The COVID-19 pandemic has impacted the NIAA’s achievement against several of the nine activities. Border closures and travel restrictions limited the movement of staff and providers into cities and communities. Combined with social distancing requirements and limits on social gatherings, the ability of the NIAA to deliver face-to-face programs either itself or with the support of organisations funded through the IAS was limited. School attendance in Indigenous communities was impacted by the pandemic as was seen throughout the country.

Overall, the NIAA has achieved the performance target in 11 of the 21 performance measures as outlined in the 2020-21 Corporate Plan. In addition to this, two targets (in Activity 1 and 9) were substantially achieved in full but did not meet the delivery timeframe (a delay of less than one month).

For the remaining targets:

• The Australian Government adopted an approach of finalising co-design of an Indigenous Voice (Activity 2), prior to progressing constitutional recognition and a referendum. This led to partial achievement of Activity 3.

• Data collection delays have resulted in an absence of reportable data for a performance measure in Activity 4.

• The COVID-19 pandemic and the wide-ranging impact on movement of people, social gatherings, school attendance and employment contributed to partial achievement of performance measures in Activities 5, 6 and 7, and the non-achievement of a measure in Activity 6.

• The Australian Government has announced it will not be releasing the data required to report against a performance measure in Activity 5, as it was severely impacted by the COVID-19 pandemic.

• A performance measure in Activity 9 is on track to be delivered in full, but had not done so at the time of publication of this document, and is reported as partially achieved.

The results for each performance measure are detailed in these performance statements, including how the NIAA managed the impacts of the pandemic.

22 | Annual Report 2020-21

Annual Performance Statement

Annual Performance Results Summary of Performance Results for 2020-21

Performance Result Key

Results Category Definition Result

Achieved In the 2020-21 reporting period, the NIAA delivered within margin of the performance measure and/or target. 11

Substantially achieved

In the 2020-21 reporting period, the achieved result was within 5% of the target, or was achieved in full but not within the target timeframe.

2

Partially achieved In the 2020-21 reporting period, the NIAA partially achieved against the performance measure and/or target.

In some instances, the key activity has been deferred due to disaster response activities arising from the COVID-19 pandemic.

5

Not achieved In the 2020-21 reporting period, the performance measure and/ or target was not met.

In some instances, the key activity has been deferred due to disaster response activities arising from the COVID-19 pandemic.

1

Unable to report In the 2020-21 reporting period, data required to address the performance measure and/or target is unavailable at the time of publication.

2

Annual Performance Statement

23

Activity Intended result Summary of

performance measure and 2020-21 target

Performance result Detailed result

Activity 1

Leading the Commonwealth Government implementation of the National Agreement on Closing the Gap through partnership and engagement with other Commonwealth Government portfolios, Aboriginal and Torres Strait Islander representatives, and state and territory governments.

1.1 Delivered a National Agreement on Closing the Gap, including targets, for agreement by the Council of Australian Governments and the Coalition of Aboriginal and Torres Strait Islander Peak Organisations.

1.1.1 Delivery within the announced timeframe.

July 2020: Delivery of National Agreement.

October 2020: Deliver the Family Violence and Access to Information targets.

Substantially achieved Page 30

1.2 Developed a whole-of-Commonwealth implementation plan, setting out how the Commonwealth will contribute to achieving the targets and Priority Reforms in the National Agreement on Closing the Gap.

1.2.1 NIAA demonstrates leadership in delivering the plan, within the announced timeframe.

To be reported in 2021-22 Annual Report

Page 31

1.3 Implemented joint actions against the priority reforms.

1.3.1 NIAA coordinates the implementation of priority reforms across the Commonwealth.

Progress has been made in implementing the priority reform actions.

Achieved Page 32

24 | Annual Report 2020-21

Annual Performance Statement

Activity Intended result Summary of

performance measure and 2020-21 target

Performance result Detailed result

Activity 2

Progressing co design of a Voice for Indigenous Australians.

2.1 Supported the co-design process to provide advice to the government on national, local and regional options and models for an Indigenous Voice.

2.1.1 Delivery of the interim and the final report to government on national, local and regional options and models for an Indigenous Voice within the required timeframes.

Interim Report completed by November 2020.

Final Report completed in the last quarter of 2021.

Achieved Page 33

2.1.2 Accessible and effective Australia-wide consultation and engagement across Indigenous and non-Indigenous communities is undertaken to promote awareness of the process, encourage public feedback on options and models for an Indigenous Voice and inform co-design group final report recommendations.

Consultation and engagement across all states and territories with feedback from Indigenous and non-Indigenous individuals and organisations.

Achieved Page 34

Activity 3

Progressing constitutional recognition of Indigenous Australians.

3.1 Supported the process for constitutional recognition and a referendum.

3.1.1 The extent to which NIAA contributes to progressing constitutional recognition and a referendum.

NIAA has effectively supported building consensus on constitutional recognition.

Partially achieved

Page 37

Annual Performance Statement

25

Activity Intended result Summary of

performance measure and 2020-21 target

Performance result Detailed result

Activity 4

Enhancing Indigenous economic outcomes, including improving employment and pathways to jobs, fostering Indigenous business and assisting Indigenous people to generate economic and social benefits from effective use of their land and waters, particularly in remote areas.

4.1 NIAA provided stewardship and support for Indigenous participation targets in government procurement and major projects.

4.1.1 The extent to which NIAA contributes to effective implementation of the Indigenous Procurement Policy (IPP) across the Australian Public Service (APS).

Actions taken by NIAA contributes to the achievement of the 3% IPP target (number of contracts awarded) and the 1.25% IPP target (value of contracts awarded) across the APS.

Achieved Page 39

4.2 IAS activities contributed towards increased Indigenous skills, employment, business and economic development.

4.2.1 Proportion of job seekers who remain in employment for 26 weeks.

60 per cent of job seekers engaged in IAS employment who remain in employment for 26 weeks.

Achieved Page 40

4.2.2 Proportion of Indigenous employees who agree that their technical and leadership skills have increased through their participation in the Indigenous Ranger Program.

80 per cent

Unable to report

Page 40

26 | Annual Report 2020-21

Annual Performance Statement

Activity Intended result Summary of

performance measure and 2020-21 target

Performance result Detailed result

Activity 5

Supporting early childhood development and wellbeing; school attendance, engagement and attainment; and further education.

5.1 Improved the Commonwealth’s approach to achieve whole-of-government policy and investment outcomes for Indigenous early childhood development and wellbeing.

5.1.1 The extent to which NIAA effectively coordinates both the development of the National Aboriginal and Torres Strait Islander Early Childhood Strategy (‘the Strategy’) and implementation of the Strategy through the Commonwealth’s Closing the Gap Implementation Plan.

Actions taken by NIAA successfully contribute to development of the Strategy.

Achieved Page 44

5.2 Support schools to improve Year 12 or equivalent qualification attainment for Indigenous students.

5.2.1 Increase in residential support, scholarship, academy and mentoring places for Aboriginal and Torres Strait Islander students through the Indigenous Youth Education Package (IYEP).

3,000 IYEP places.

Achieved Page 45

5.3 Supported schools and communities to improve attendance in remote and very remote locations.

5.3.1 Effective delivery of the Remote School Attendance Strategy (RSAS).

100 per cent of providers deliver RSAS in line with agreed school and community attendance plans.

Increase in average annual attendance across all RSAS locations at a national level.

Partially achieved

Unable to report

Page 46

Annual Performance Statement

27

Activity Intended result Summary of

performance measure and 2020-21 target

Performance result Detailed result

Activity 6

Improving mental health and wellbeing outcomes for young Indigenous people and supporting suicide prevention in remote communities.

6.1 Target Indigenous Advancement Strategy (IAS) investment and effort to contribute to improved capability of frontline workers and community members to manage Indigenous youth mental health outcomes in high-risk communities that are co designed with communities, culturally appropriate and linked to other relevant activities.

6.1.1 Percentage of 12 high risk communities having received Mental Health First Aid (MHFA) training workshops.

100 per cent of high-risk communities received Mental Health First Aid (MHFA) training.

Achieved Page 51

6.1.2 Number of MHFA workshops delivered to frontline workers funded under the IAS.

100 MHFA workshops delivered (50 additional workshops delivered in 2020-21).

Not achieved

Page 52

6.1.3 Deliver youth cultural activities in 12 designated high-risk communities co-designed with local young Indigenous people, communities, and key stakeholders.

Youth cultural activities co designed and commenced in all 12 target locations.

Partially achieved

Page 52

Activity 7

Enhancing regional governance and local decision-making.

7.1 Participated in state and territory local decision making processes.

7.1.1 Formal participation in active local decision making (LDM) processes.

NIAA to formally participate in 85 per cent of LDM sites, where NIAA has been invited to contribute.

Achieved Page 55

7.2 Improved partnerships with communities through place based practice.

7.2.1 Development of Place Based Practice Implementation Plans for identified sites in partnership with communities.

50 per cent of plans developed for identified Place Based Practice sites.

Partially achieved

Page 56

28 | Annual Report 2020-21

Annual Performance Statement

Activity Intended result Summary of

performance measure and 2020-21 target

Performance result Detailed result

Activity 8

Delivering the Indigenous Advancement Strategy (IAS) in partnership with Indigenous communities.

8.1 Improved results for Indigenous Australians by supporting the effective delivery of services and programs under the IAS.

8.1.1 Proportion of IAS Program activities that are assessed by NIAA Agreement Managers as having core service delivery elements which meet or exceed requirements.

90 per cent of IAS activities are assessed as having core service delivery which met or exceeded requirements.

Achieved Page 60

Activity 9

Undertaking evaluations of National Indigenous Australian Agency programs in line with the IAS Evaluation Framework and incorporating evaluations into policies and programs delivered by the NIAA.

9.1 Evaluation efforts were prioritised based on significance, contribution and policy risk as per the IAS Evaluation Framework

9.1.1 Publish an annual evaluation work plan taking into account the prioritisation criteria outlined in the NIAA Evaluation Framework.

By September 2020.

Substantially achieved Page 61

9.2 Evaluations informed decision making on policy and programs.

9.2.1 Proportion of evaluations that contribute to improved policy/program, design and delivery.

100 per cent of evaluations contribute to improved policy/ program, design and delivery.

Achieved Page 62

9.3 Evaluations were made publicly available. 9.3.1 Proportion of completed evaluations

or summaries on the Work Plan that are released.

100 per cent of completed evaluations or summaries on the Work Plan are released.

Partially achieved

Page 62

Annual Performance Statement

29

Activity 1

Leading the delivery of a new Closing the Gap framework through partnership and engagement with Aboriginal and Torres Strait Islander representatives, and state and territory governments.

Overarching Analysis

The NIAA led the development of the new National Agreement on Closing the Gap, working in genuine partnership with the Coalition of Peaks, state and territory governments and the Australian Local Government Association. Working on the National Agreement required NIAA to represent a single Commonwealth Government position, made possible through establishing a dedicated Inter-Departmental Committee (IDC), active senior executive engagement across agencies, and effective negotiation between policy areas across agencies. The new National Agreement on Closing the Gap is a signature policy statement for the Commonwealth Government.

The NIAA has also been working in partnership to deliver on other key actions under the National Agreement throughout 2020-21. This includes working with the Partnership to develop sector strengthening plans in the priority areas of:

• early childhood care and development

• housing, health, and disability

• early establishment of a justice policy partnership in recognition of the gravity and enduring nature of issues around Indigenous incarceration

• selection of the first two sites for community data projects (in the Kimberley and Western Sydney).

The NIAA has continued to work across portfolios and with the Coalition of Peaks to develop a Commonwealth Implementation Plan. This plan will outline the Commonwealth Government’s actions to achieve the targets and deliver on the Priority Reforms. The plan enables a much clearer line of sight between Commonwealth actions and their impact on targets.

The Commonwealth Implementation Plan has been developed in partnership. A Joint Working Group was established comprising Deputy Secretaries of Australian Government agencies with responsibility for actions on targets and equal representation from the Coalition of Peaks (the Peaks) - this group will continue to set priorities for government consideration on new actions or re-prioritisation. Meanwhile, all ministers and agencies are responsible for establishing and strengthening partnerships with Indigenous Australians to achieve the targets within their portfolio responsibilities.

30 | Annual Report 2020-21

Annual Performance Statement

In partnership with the Peaks, the NIAA is driving work to support all Commonwealth agencies to embed the priority reforms, including:

• developing guidance for agencies to establish and strengthen partnership and shared decision-making arrangements.

• working with PM&C, the Department of Finance and the Coalition of Peaks to develop funding prioritisation policies to increase the proportion of services delivered by Indigenous organisations, due to be in place by 2024, and developing consistent guidance to assist agencies to implement these policies.

• developing consistent guidance for all Commonwealth agencies to support effective engagement with Indigenous Australians in line with the relevant clauses of the National Agreement.

• supporting a dedicated PM&C taskforce to identify how the priority reforms can be effectively embedded in the core business of government and across Commonwealth agencies, including through a 10-week secondment of an NIAA staff member.

1.1 Deliver a National Agreement on Closing the Gap, including targets, for agreement by the Council of Australian Governments and the Coalition of Aboriginal and Torres Strait Islander Peak Organisations (Coalition of Peaks).

Performance measure 1.1.1 Delivery within the announced timeframe.

Methodology Quantitative assessment against timeframe.

Source 2020-21 Corporate Plan, page 15,

PBS Program 1.7

Target July 2020:

Delivery of National Agreement.

October 2020:

Deliver the Family Violence and Access to Information targets.

Performance result Substantially achieved

Analysis

NIAA led the development of the new National Agreement on Closing the Gap, working in genuine partnership with the Coalition of Peaks, state and territory governments and the Australian Local Government Association.

The National Agreement came into effect on 27 July 2020 upon signature by First Ministers, the Lead Convenor of the Coalition of Peaks, and the President of the Australian Local Government Association.

The Joint Council on Closing the Gap met on 17 November 2020 and agreed a new target on access to information and a revised target on Family Violence. In seeking agreement across the parties, these negotiations required considerable liaison and briefing activities, together with input from policy area experts.

Annual Performance Statement

31

1.2 Developed a whole-of-Commonwealth implementation plan, setting out how the Commonwealth will contribute to achieving the targets and Priority Reforms in the National Agreement on Closing the Gap.

Performance measure 1.2.1 NIAA demonstrates leadership in delivering the plan, within the announced timeframe.

Methodology Quantitative assessment against timeframe supported by qualitative analysis of actions taken.

Source 2020-21 Corporate Plan, page 15

PBS Program 1.7

Target To be reported in 2021-22 Annual Report.

Performance result N/A

Analysis

The National Agreement was signed on 27 July 2020 and included a commitment that all jurisdictions submit an Implementation Plan to Joint Council within 12 months of signing.

The delivery of the Commonwealth Implementation Plan to Joint Council is due in July 2021 and will be reported on in the 2021-22 Annual Report.

32 | Annual Report 2020-21

Annual Performance Statement

1.3 Implemented joint actions against the priority reforms.

Performance measure 1.3.1 NIAA coordinates the implementation of priority reforms across the Commonwealth.

Methodology Quantitative assessment against timeframe supported by qualitative analysis of actions taken.

Source 2020-21 Corporate Plan, page 15

PBS Program 1.7

Target Progress has been made in implementing the priority reform actions.

Performance result Achieved

Analysis

This financial year across all priority reforms, the NIAA has supported a dedicated PM&C taskforce to identify how the priority reforms can be effectively embedded in the core business of government and across Commonwealth agencies. Embedding these priority feforms will change the way the NIAA works with Indigenous Australians and provide the foundation for future progress across targets and improve the lives of Indigenous Australians.

• Priority Reform 1: At the Joint Council meeting on 16 April 2021, it was agreed to bring forward the establishment of the justice policy partnership (a commitment for 2022), given the gravity of these issues and the level of effort it is going to take by all parties to achieve the targets. The Commonwealth has worked with the Coalition of Peaks and states and territories to jointly design the policy partnership - the NIAA has worked with the Attorney-General’s Department, as responsibility for the justice targets is shared between these portfolios, to input to this process.

• Priority Reform 2: Joint Council agreed at its April 2021 meeting to the process for developing sector strengthening plans for the housing, health, disability and early childhood care and development sectors, to identify a comprehensive set of measures to build the capacity of each sector, in line with the elements of strong sector outlined in the National Agreement. Dedicated working groups have been established to develop the sector strengthening plans with representation from all jurisdictions and the Coalition of Peaks.

• Priority Reform 3: the NIAA will develop consistent guidance for all Commonwealth agencies to support effective engagement with Indigenous Australians in line with the relevant clauses of the National Agreement.

• Priority Reform 4: the first two sites for the community data project have now been agreed between the relevant state government and the jurisdictional peaks in partnership. They are Western Sydney and the Kimberley region.

Annual Performance Statement

33

Activity 2

Progressing co-design of a Voice for Indigenous Australians.

2.1 Supported the co-design process to provide advice to the government on national, local and regional options and models for an Indigenous voice.

Performance measure 2.1.1 Delivery of the interim and the final report to government on national, local and regional options and models for an Indigenous voice within the required timeframes.

Methodology Quantitative assessment against timeframes.

Source 2020-21 Corporate Plan, page 15

PBS Program 1.4; Program 1.5; Program 1.7.

Target Interim report completed by November 2020.

Final report completed in the last quarter of 2021.

Performance result Achieved

Analysis

In 2020-21, there has been substantive progress in the co-design of an Indigenous Voice, with stage one completed in October 2020.

There were more than 70 meetings of co-design groups, working groups, member briefings and design discussions during the reporting period. Additionally, there were meetings of co-chairs of the co-design groups, and meetings of the senior officials group, comprising state and territory officials and the Australian Local Government Association.

The Indigenous Voice Co-design Process Interim Report to the Australian Government was submitted to Government in October 2020, outlining proposals for Local and Regional Voices and the National Voice.

The report was publicly released on 9 January 2021, commencing a nationwide consultation and engagement process on the proposals for an Indigenous Voice (stage two).

The Indigenous Voice co-design Process Final Report to the Australian Government detailing the final proposals and recommendations for Local and Regional Voices and the National Voice is anticipated to be submitted to Government in July 2021.

34 | Annual Report 2020-21

Annual Performance Statement

Performance measure 2.1.2 Accessible and effective Australia-wide consultation and engagement across Indigenous and non-Indigenous communities is undertaken to promote awareness of the process, encourage public feedback on options and models for an Indigenous Voice and inform co-design group final report recommendations.

Methodology Qualitative and quantitative assessment of the level of engagement and accessibility of communications products.

Source 2020-21 Corporate Plan, page 15

PBS Program 1.4; Program 1.5; Program 1.7.

Target Consultation and engagement across all states and territories with feedback from Indigenous and non-Indigenous individuals and organisations.

Performance Result Achieved

Analysis

An intensive four-month nationwide consultation and engagement process on the Indigenous Voice proposals, led by co-design members, commenced with release of the Indigenous Voice co-design Process Interim Report to the Australian Government on 9 January 2021. The NIAA provided secretariat and logistical support for the consultation process. Consultation and engagement activities were undertaken across the country, and included both face-to-face and online opportunities to ensure all Australians who wished to, could participate in the process and provide feedback on the proposals.

More than 9400 Indigenous and non-Indigenous individuals and organisations participated in the consultation and engagement stage of the Indigenous Voice co-design process. Engagement occurred through a suite of consultation sessions (115 sessions, 67 locations, 2607 participants), stakeholder meetings (124 meetings, 1280 participants), webinars (13 held, 1486 participants), as well as submissions and surveys (4105 received, 86% from individuals, 13% from representatives of communities, groups and/or organisations, 1% did not specify as either an individual or representative).

There was participation across every Australian state and territory, remoteness classification (from very remote through to all capital cities of Australia), across age groups (youth through to elders), by both individuals, and representatives of communities, groups and organisations. Organisations were Indigenous and non-Indigenous across the public sector, private sector and civil society and included Aboriginal community controlled organisations, all levels of government, universities, faith based groups, small-to-medium businesses and large multinational corporations across a range of sectors.

A range of channels were used to promote the consultation and engagement stage including traditional media, social media, direct email and hard copy posters and flyers. Communities were informed about community consultation sessions through public notices on local radio and engagement with local media outlets.

Geo-targeted social media public notices were also used. Local stakeholders were provided with session information for distribution through their communities, and sessions were listed on the Indigenous Voice website (voice.niaa.gov.au) and indigenous.gov.au. There was also outreach to educational institutions, and to mayors and shire presidents in community consultation session locations and their surrounds. Subscribers and followers of the Indigenous Voice website, indigenous.gov.au and NIAA channels were regularly updated about the process through email newsletters and social media posts.

Accessibility was a key consideration for the Indigenous Voice consultations. Education resources, including animations, fact sheets and graphic material, helped explain the proposals and were prepared in plain English. A small selection of resources was translated into some of the more widely spoken Indigenous languages. A presentation detailing the features of the Indigenous Voice proposals, including in most cases a video and series of animations, was delivered in each community consultation session. Interpreter services were also provided according to need and availability. Specific arrangements were made to ensure community cultural and geographical needs were accommodated. Published documentation on the Indigenous Voice website, including public submissions, are available in multiple formats to support accessibility. During the consultation period, the website had nearly 103,900 page views by 32,200 users.

35

Annual Performance Statement

Case Study

Supporting co-design of an Indigenous Voice During 2020-21, a key focus for the NIAA was supporting the co-design of an Indigenous Voice.

On 9 January 2021, with the release of the Indigenous Voice Co-design Process Interim Report to the Australian Government, the public consultation phase of the process commenced. The NIAA provided secretariat and logistical support to the co-design groups throughout the process, with significant contributions by staff right across the country, particularly in supporting consultation.

Over four months, more than 9400 people had their say on the proposals for an Indigenous Voice. The Voice co-design members conducted 115 public consultation sessions in 67 locations, half of which were in remote Australia, 124 targeted stakeholder meetings and 13 webinars. With more than 4000 submissions and survey responses, this has been one of the most significant engagements with the

Australian community on Aboriginal and Torres Strait Islander affairs in recent history.

The Indigenous Voice co-design groups considered feedback from the entire consultation process ahead of refining their proposals and associated recommendations in the final report handed to Government in July 2021. The Indigenous Voice Co-design Process Final Report to the Australian Government is a product of genuine co-design led in partnership by 52 eminent Australians - mostly Aboriginal and Torres Strait Islander people(s) - to suggest ways Indigenous Australians would be able to provide advice and input on matters that are important to improve their lives.

Fifth Joint Council meeting, Perth 16 April 2021 - the Hon. Ken Wyatt AM MP, the Hon. Stephen Noel Dawson MLC, Ms Patricia Turner AM

36 | Annual Report 2020-21

Annual Performance Statement

Public consultation on the proposals for an Indigenous Voice

Annual Performance Statement

37

Activity 3

Progressing constitutional recognition of Indigenous Australians.

3.1 Supported the process for constitutional recognition and a referendum.

Performance measure 3.1.1 The extent to which NIAA contributes to progressing constitutional recognition and a referendum.

Methodology Qualitative assessment of approach.

Source 2020-21 Corporate Plan, page 16

PBS Program 1.7

Target NIAA has effectively supported building consensus on constitutional recognition.

Performance result Partially achieved

Analysis

Work toward a referendum to recognise Aboriginal and Torres Strait Islander people(s) has been underway for over a decade. Importantly, the form of constitutional recognition considered to be acceptable with Aboriginal and Torres Strait Islander people(s) has changed in that time.

Following the Uluru Statement from the Heart and the work of the Referendum Council in 2017, the aspiration of Aboriginal and Torres Strait Islander people(s) focused on the establishment of a voice for Aboriginal and Torres Strait Islander people(s).

In 2018, the Joint Select Committee on Constitutional Recognition relating to Aboriginal and Torres Strait Islander people(s) considered a way forward on constitutional recognition. The Committee recommended finalising co-design of an Indigenous voice ahead of consideration of constitutional recognition. The government has adopted this approach.

In 2020-21, there has been substantive progress in the co-design of an Indigenous voice, with stage one completed in October 2020, and stage two to be completed with the anticipated presentation of the Final Report to Government in July 2021 (detail in activity 2).

Accordingly, progress towards constitutional recognition is on track, with focussed work anticipated in the next financial year now that the Indigenous voice co-design has concluded.

38 | Annual Report 2020-21

Annual Performance Statement

Activity 4

Enhancing Indigenous economic outcomes, including improving employment and pathways to jobs, fostering Indigenous business and assisting Indigenous people to generate economic and social benefits from effective use of their land and waters, particularly in remote areas.

Overarching Analysis

The NIAA’s approach to improving economic outcomes over 2020-21 entailed both overarching national initiatives and tailored place-based mechanisms that leveraged local opportunities. It was significantly impacted by the COVID-19 pandemic. The Australian economy and specifically Indigenous communities, have been particularly vulnerable to this economic shock.

With this in mind, economic results under Activity 4 have been satisfactory and the NIAA has made significant efforts to support Indigenous organisations, IAS providers and communities through these difficult circumstances.

During 2020-21, all Commonwealth portfolios have exceeded their IPP targets for the number of contracts awarded to Indigenous enterprises and more than 200 Indigenous businesses won their first Australian Government contract. Furthermore, the NIAA has supported the development of significant policy reforms (announced as part of the 2021 Budget) and program adjustments to drive Indigenous economic outcomes and wealth creation now and into the future. These include, but are not limited to:

• the new remote jobs program to be trialled in four sites, commencing in 2021-22

• the Indigenous Skills and Employment Program, due to commence in July 2022

• reforms to the Aboriginal Land Rights (Northern Territory) Act 1976 (Land Rights Act) to activate the potential of Indigenous land in the NT - this includes a new Aboriginal-controlled corporate Commonwealth entity, funded from the Aboriginals Benefit Account, to decide on and administer grants and investments in the Northern Territory (NT)

• extending the Indigenous Ranger program for seven years to support organisations to manage country more strategically over the longer-term and provide greater employment security for rangers.

Annual Performance Statement

39

4.1 NIAA provided stewardship and support for Indigenous participation targets in government procurement and major projects.

Performance measure 4.1.1 The extent to which NIAA contributes to effective implementation of the Indigenous Procurement Policy (IPP) across the Australian Public Service (APS).

Methodology Qualitative assessment based on approach taken.

Source 2020-21 Corporate Plan, page 16

PBS Program 1.1

Target Actions taken by NIAA contributes to the achievement of the 3% IPP target (number of contracts awarded) and the 1.25% IPP target (value of contracts awarded) across the APS.

Performance result Achieved

Analysis

All portfolios have exceeded their IPP targets for the number and value of contracts awarded to Indigenous enterprises. In 2020-21, NIAA awarded 78 new contracts over $10,000 to Indigenous businesses. This represented 21% of all NIAA contracts awarded with a value over $10,000. The total estimated value of contracts NIAA awarded to Indigenous businesses in 2020-21 was $11.6 million, or 13% of total contract value.

The NIAA continues to provide guidance, education and support, including through updated guidance materials and via direct engagement with portfolios to maintain or lift performance.

Please see case study ‘Indigenous Procurement Policy’ for additional information.

40 | Annual Report 2020-21

Annual Performance Statement

4.2 IAS activities contributed towards increased Indigenous skills, employment, business and economic development.

Performance measure 4.2.1 Proportion of job seekers who remain in employment for 26 weeks.

Methodology Quantitative assessment of provider data.

Source 2020-21 Corporate Plan, page 16, PBS Program 1.1

Target 60 per cent of job seekers engaged in IAS employment who remain in employment for 26 weeks.

Performance result Achieved

Analysis

In the reporting period 61 per cent of job seekers engaged in IAS activities remained in employment for 26 weeks.

The success rate of the Indigenous Employment Program (IEP) 2020-21 is formulated using a hybrid rate to best reflect the outcome payment nature of the programs. The hybrid rate takes a period in time for commencements that is six months prior to the period that is being reported for the 26-week outcome measurement.

The success rate of the IEP 2020-21 is formulated below;

26-week outcome recorded from 1 July 2020 to 30 June-2021 / Commencements from 01 January 2020 to 31 December 2020 * 100.

This meant that the commencements all came from 2020, with the 26-week outcomes recorded in the 2020-21 financial year impacted by the COVID-19 uncertainty. This was across all programs Employment Parity Initiative (EPI) 66%, Tailored Assistance Employment Grants (TAEG) 58% and Vocational Training and Employment Centres (VTEC) 59%.

Performance measure 4.2.2 Proportion of Indigenous employees who agree that their technical and leadership skills have increased through their participation in the Indigenous Ranger Program.

Methodology Quantitative assessment of provider data.

Source 2020-21 Corporate Plan, page 16, PBS Program 1.1

Target 80 per cent.

Performance result Unable to Report

Analysis

Unable to report accurately at the time of publication due to a delay in receiving data.

Performance against this measure and target is calculated using Performance Report Assessment (PRA) data drawn from completed (and approved) assessments of IAS provider performance reports submitted for the 1 July 2020 to 30 June 2021 performance reporting period.

These annual reports are due for submission in July 2021, and then undergo an internal process of collation and assessment within NIAA. Full-year delegate-approved results are anticipated to be available by December 2021. The NIAA is exploring alternative options to ensure the availability of relevant results for reporting on the Indigenous Ranger Program into the future, including building an online reporting, monitoring and evaluating framework, which is expected to be operational in 2022.

At the time of publication of this report, 24 out of a total of 76 provider reports have been submitted and assessed. Of these 89% of Indigenous employees indicated that their technical and leadership skills have increased through participation in the Indigenous Ranger Program. Based on this preliminary data, it is considered that the agency is on track to achieve this measure.

Please see case study ‘Indigenous Rangers Program’ below for additional information on this Program.

41

Annual Performance Statement

Case Study

Indigenous Rangers Program Indigenous rangers apply their traditional and contemporary knowledge to care for land and sea country across Australia. This important work, built on the aspirations of traditional owners, delivers valuable economic, social, cultural and environmental benefits for Aboriginal and Torres Strait Islander communities, and all Australians more broadly. The Indigenous Rangers Program (the program) has grown and evolved since its inception as the Working on country program in 2007. Funded through the Indigenous Advancement Strategy (IAS), the program now hosts 129 ranger groups and provides employment for more than 1,900 Indigenous Australians in full-time, part-time and casual positions.

In 2020 and in recognition of the ongoing success of the program, the Australian Government committed $746 million to a seven-year extension, providing long-term funding and job

security for Indigenous rangers and their communities until 2028. The NIAA undertook extensive and committed consultation with Indigenous ranger host organisations to refresh the program’s design and ensure future policy settings were appropriate. The consultations consisted of 42 virtual workshops and two surveys held between July to October 2020 in which 92 per cent of ranger host organisations participated.

The feedback received through the consultations was reflected in the Indigenous Rangers Program 2021-2028 Grant Opportunity Guidelines. Some of the key opportunities of the grant round were identified through the consultations and included:

• creating opportunities for young Indigenous Australians to learn on country and gain skills for meaningful employment

• developing and diversifying career pathways for rangers within and beyond the program

42 | Annual Report 2020-21

Annual Performance Statement

• providing access to culturally appropriate and sustainable employment in land and water management for Indigenous Australians

• the generation of economic opportunities for Indigenous organisations.

The program also recognises and emphasises the continuity of culture and customs, which is supported through inter-generational transfer of Indigenous knowledge and language; and two-way learning and best-practice collaborative approaches to caring for country developed through partnerships with relevant stakeholders.

Indigenous ranger groups undertake important work across a range of activities, including Indigenous fire management, conservation of threatened and culturally-significant biodiversity, and invasive species management. For example, in 2020-21 the Normanton and Gangalidda & Garawa Ranger groups of the Gulf of Carpentaria combined traditional fire management with scientific techniques to manage

their landscapes. They used spatial mapping to plan future fires and monitor existing fires and a range of incendiary equipment for ground and aerial fire initiation. They mixed these modern techniques with cultural knowledge and practices to ensure their activities were cutting edge but did not interfere with cultural law.

Benefits of the program are widespread and frequently reported by the groups themselves through qualitative project reporting. They include: physical and mental wellbeing, pride and respect, empowerment of being able to effectively look after and stay connected with country; the ability for employees to continue to undertake training and increase their cultural knowledge through interactions with elders and community members; getting satisfaction from, and recognition for, caring for sites of cultural significance; and getting regular income and being able to financially support their families.

43

Annual Performance Statement

Case Study

Indigenous Procurement Policy The Indigenous Procurement Policy (IPP) has fundamentally strengthened the relationship between the Commonwealth Government and the Indigenous business sector. Since the inception of the IPP in 2015, the Commonwealth has awarded over $4.9 billion in contracts to Indigenous businesses, compared to just $6.2 million in the year prior to the IPP (2014-15). These results have been a whole-of-government effort with all portfolios exceeding their targets each financial year from 2015-16 to 2020-21.

With COVID-19 impacting the Commonwealth procurement environment in 2020-21, the NIAA undertook a range of work to support the IPP’s implementation. The NIAA:

• worked with each portfolio to set upcoming annual targets

• developed tailored guidance material for government agencies and suppliers to help them implement the IPP

• upgraded the IPP Reporting System (IPPRS) to make it easier for contract managers and suppliers to meet their IPP reporting requirements

• met with portfolios one-on-one and through the IPP Cross Agency Working Group to discuss progress and share best practice.

As a result of these initiatives, as well as the work of all portfolios, the value of Commonwealth Indigenous procurement has exceeded $1 billion in 2020-21. Goods and services were purchased from over 900 Indigenous businesses in this period. These outcomes demonstrate the growing capacity of the Indigenous business sector, and the ability of Indigenous businesses to adapt and respond to a rapidly evolving economic climate.

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Annual Performance Statement

Activity 5

Supporting early childhood development and wellbeing; school attendance, engagement and attainment; and further education.

5.1 Improved the Commonwealth’s approach to achieve whole-of-government policy and investment outcomes for Indigenous early childhood development and wellbeing.

Performance measure 5.1.1 The extent to which NIAA effectively coordinates both the development of the National Aboriginal and Torres Strait Islander Early Childhood Strategy (‘the Strategy’) and implementation of the Strategy through the Commonwealth’s Closing the Gap Implementation Plan.

Methodology Qualitative assessment based on approach taken.

Source 2020-21 Corporate Plan, page 17

PBS Program 1.2

Target Actions taken by NIAA successfully contribute to development of the Strategy.

Performance result Achieved

Analysis

The NIAA has been working in partnership with SNAICC (Secretariat of National Aboriginal and Islander Child Care) - National Voice for Our Children to develop the National Aboriginal and Torres Strait Islander Early Childhood Strategy (the Strategy). In April 2021, NIAA and SNAICC finalised a framework, which is the first stage of a process, to inform the development of the Strategy. Following public consultations, NIAA and SNAICC began drafting the Strategy, which will be finalised in late 2021.

The NIAA regularly engaged across relevant Commonwealth agencies, such as: the Department of Social Services; the Department of Education, Skills and Employment; the Department of Health; the Attorney-General’s Department; and PM&C as well as other key stakeholders, including an advisory group of experts in the field, in the development of the Framework and the Strategy. The NIAA has consulted with all state and territory governments, with the aim of aligning early childhood effort at a national level.

In the 2021-22 Annual Report, the NIAA will report on the implementation of the National Aboriginal and Torres Strait Islander Early Childhood Strategy.

Annual Performance Statement

45

5.2 Support schools to improve Year 12 or equivalent qualification attainment for Indigenous students.

Performance measure 5.2.1 Increase in residential support, scholarship, academy and mentoring places for Aboriginal and Torres Strait Islander students through the Indigenous Youth Education Package (IYEP).

Methodology Qualitative assessment of provider reports.

Quantitative assessment of IYEP places.

Source 2020-21 Corporate Plan, page 17

PBS Program 1.2

Target 3,000 additional places supported through the IYEP.

Performance result Achieved

Analysis

Through the Indigenous Youth Education Package (IYEP) there were an additional 3220 residential support, scholarships, academy and mentoring places supported. These additional places are calculated using participation data from performance results, from January to June 2019 (pre-IYEP) compared with January to June 2021.

The IYEP aims to increase the number of students staying in school and increases the chances of students successfully completing year 12. This aligns with the Closing the Gap Target 5, to increase the proportion of Aboriginal and Torres Strait Islander people(s) (age 20-24) attaining year 12 or equivalent by 2031.

In addition to the numbers and results reported by providers, biannual or annual provider reports provide qualitative information such as success stories and challenges faced. These reports provide insight into how providers are performing and how or why they have met their targets.

46 | Annual Report 2020-21

Annual Performance Statement

5.3 Supported schools and communities to improve attendance in remote and very remote locations.

Performance measure 5.3.1 Effective delivery of the Remote School Attendance Strategy (RSAS).

Methodology Quantitative assessment of RSAS providers.

Source 2020-21 Corporate Plan, page 17

PBS Program 1.2

Target 100 per cent of providers deliver RSAS in line with agreed school and

community attendance plans.

Increase in average annual attendance across all RSAS locations at a national level.

Performance result Target one - Partially achieved

Target two - Unable to Report

Analysis

Target one: 100 per cent of providers delivered RSAS in line with agreed school and community attendance plans.

The COVID-19 pandemic and related impacts, such as social distancing, prevented the NIAA from meeting the remote school attendance targets. The NIAA accordingly did not achieve its targets in this area as originally set, however can report that RSAS adapted in these circumstances and was able to provide support to communities during the period. This target therefore has been assessed as partially achieved.

In 2021, all RSAS providers submitted required community attendance plans for all of their respective sites. In 2020, 37 of 39 RSAS providers developed and submitted community attendance plans. COVID-19 adversely affected delivery in a variety of ways in all 84 RSAS schools during the period. Common impacts included prohibition on large gatherings preventing large community engagement activities, and health concerns making families reluctant to send children to school.

During the period, providers delivered services to communities that, while different to the original community attendance plans, nonetheless supported remote communities to maintain their connection to the education setting. This included support for boarding students who had returned to community, helping schools to deliver home schooling supplies to families, and connecting families and students to health and wellbeing services.

Many providers reported that the first half of 2021 was a period of re-establishing activities to accommodate new requirements imposed by ongoing COVID-19 related restrictions. While providers mostly re-established RSAS activities by the end of the period, the rate that this occurred was not uniform.

Target two: Increase in average annual attendance across all RSAS locations at a national level.

The NIAA cannot report against this target at this time, as the Australian Education Senior Officials Committee, which authorises publication of all attendance data, has not approved the release of 2020 attendance data via the Australian Curriculum, Assessment and Reporting Authority (ACARA). ACARA confirmed 2020 attendance data will not be released in a media statement issued 17 March 2021, as the data was severely affected by the COVID-19 pandemic as a result of the different arrangements that were put in place for schooling across the country in response to health advice. This will affect reports against this target for 2020-21.

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Annual Performance Statement

Case Study

Framework to inform the development of the Aboriginal and Torres Strait Islander Early Childhood Strategy The NIAA has formally partnered with SNAICC - National Voice for our Children, the national peak body for Aboriginal and Torres Strait Islander children, to develop a National Aboriginal and Torres Strait Islander Early Childhood Strategy (the Strategy). The Strategy will provide a long-term approach to support Aboriginal and Torres Strait Islander children (0-5 years) to thrive.

In April 2021, the NIAA and SNAICC finalised an evidence-based framework to inform the development of the Strategy. The framework and the Strategy are key Commonwealth Government actions to contribute to achieving early childhood care and development outcomes within the National Agreement on Closing the Gap (National Agreement).

In line with Priority Reform One of the National Agreement, the development of the framework involved working in partnership with Aboriginal and Torres Strait Islander representatives. It was one of the first products to be developed in this way since the National Agreement took effect. The framework was also informed by an advisory group of early childhood experts from across the country covering areas such as: health, education, family and child support, safety and workforce.

The framework provided the starting point for the Strategy to be developed with whole-of-government collaboration and in partnership with Aboriginal and Torres Strait Islander people, through SNAICC, an advisory group and Aboriginal community-controlled organisations.

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Annual Performance Statement

Case Study

Stronger Communities for Children The NIAA Stronger Communities for Children (SCfC) initiative is a place-based community-led program, driving improved outcomes for children, their families and communities. SCfC currently works in 10 remote NT communities to build community capacity for strong governance and effective local decision making, contributing to strong social and economic development in communities. Five sites commenced in 2013, and the remaining five in 2015. Funded under the IAS Children and Schooling Programme, the government has committed $62.8 million to SCfC from June 2013 to December 2022.

Atyhenge Atherre Aboriginal Corporation (AAAC) (Atyhenge Atherre - meaning ‘Grandfather to Grandson’) was established in 2010 and is recognised as a decision-making entity and SCfC implementing organisation for the remote community of Ltyentye

Apurte (Santa Teresa). The AAAC Board and SCfC local decision making group include the cultural authority of 10 clan groups.

SCfC has provided significant funding to AAAC since 2013, enabling it to recruit and retain high quality staff to partner with the community to develop a broad range of locally led initiatives. SCfC has seed funded several successful projects, all identified by community members as priorities and building on local interests and experience. These include:

• the Traditional Craft Centre

• the Ltyentye Apurte Hair Salon

• the Merne Mwarre (Good Food) Nutrition Program

• coffee caravan, and

• second hand furniture store.

These projects were developed with the Community Development Program (CDP). They are now being transitioned to social enterprises under Santa Teresa Enterprises Ltd and provide sustainable employment and income to Ltyentye Apurte community members. SCfC also provided

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Annual Performance Statement

seed funding for a collaboration with Nicky Hayes, Ltyentye Apurte Traditional Owner and a proud Arrernte man, to create the first ever indoor skate park in a remote community and commence a community youth skate program. From these beginnings, the Spinifex Skateboards social enterprise was born. It was launched in July 2020 and earnt Mr Hayes, a NT Human rights award in December 2020. Spinifex merchandise and locally designed skateboards are now available for purchase through an online store. Sales proceeds help fund First Nations Skate Tours for the Ltyentye Apurte youth and the remainder are reinvested back into the business.

In recognition of their early success, Spinifex Skateboards are now working with the Desert Knowledge Accelerator (a business development program). Over the next six months, they will develop their business plan, focusing on the development of an ongoing sustainable business.

SCfC attracts partnerships and collaborations. This significantly increases employment opportunities and attracts government and non-government investments in services. The 2017 evaluation found that the SCfC is a catalyst for harnessing the aspirations of the community. It builds the momentum needed to drive local creativity and innovation into responding to complex social issues.

The range of positive SCfC programs, social enterprises and individual stories are a source of great pride and inspiration to the community and give people “a reason to wake up in the morning”. Community members in Lytentye Apurte reported employment and jobs to be the biggest benefit of SCfC, noting that “with SCfC comes opportunity to earn good money, not just government money” and “locals see the possibility of running their own business” (SCfC Storybook Report, 2021).

Spinifex Skateboards’ online store can be found at: https://www.

spinifexskateboards.com/

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Annual Performance Statement

Activity 6

Improving mental health and wellbeing outcomes for young Indigenous people and supporting suicide prevention in remote communities.

Overarching Analysis

The Indigenous Mental Health First Aid Training project delivered training to Indigenous communities and frontline staff who work with Indigenous communities. The NIAA regional office staff worked with the provider and the communities to ensure the training was targeted to the needs of the community, including delivery through interpreters if needed. The workshops were delivered by accredited Aboriginal and Torres Strait Islander trainers and local guest speakers from mental health and allied health services were invited to workshops where possible so that members of the local community were aware and able to access the services if needed.

COVID-19 presented unique challenges where several Indigenous communities experienced lockdowns in addition to the state/territory borders being closed for trainers and the service provider to continue community engagements. Lockdowns and border restrictions also resulted in communities not feeling comfortable having trainers travelling from other states, impacting the scheduling and delivery of training. The funding agreement with the provider ceased on 30 June 2021 and the NIAA will commence delivery of Indigenous Mental Health First Aid Training across all jurisdictions once a new provider is announced and engaged.

Table 3.1: Mental Health First Aid Training Delivery and Completion Rates 2020-21

Jurisdiction

High risk location workshops Frontline workshops Total

Number of workshops

Completion rate - per cent Number of

workshops

Completion rate - per cent Number of

workshops

Completion rate - per cent

NSW 6 81 - - 6 81

NT 19 87 16 78 35 83

QLD 32 89 - - 32 89

SA 2 92 1 92 3 92

WA 30 87 3 87 33 87

Total 89 87.6 20 81 109 86.3

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Considerable co-design progress has been made in youth cultural activities in each of the 12 target locations, with all sites committed to working with elders, youth and service providers to develop a meaningful community plan supported by governance structures. COVID-19 restrictions, community business/closures, and natural disasters have delayed the finalisation of the community plans, however all 12 target locations remain dedicated to the Indigenous Youth Connection to Culture (IYCC) planning process and are looking forward to finalising the community plans in preparedness to move into the implementation phase of the initiative later in 2021.

6.1 Target Indigenous Advancement Strategy (IAS) investment and effort to contribute to improved capability of frontline workers and community members to manage Indigenous youth mental health outcomes in high-risk communities that are co designed with communities, culturally appropriate and linked to other relevant activities.

Performance measure 6.1.1 Percentage of 12 high risk communities having received Mental Health First Aid (MHFA) Training workshops.

Methodology Quantitative assessment of workshop data.

Source 2020-21 Corporate Plan, page 17

PBS Program 1.3

Target 100 per cent of high-risk communities received training.

Performance result Achieved

Analysis

In 2020-21, a total of 89 MHFA training workshops were held in 12 high-risk communities. This includes 54 workshops in the six nominated communities for 2020-21 (Coonamble; Palm Island; Northern Peninsula Area; Onslow/Roebourne/Tom Price; Kalumburu/Kununurra; and Mutitjulu/Imanpa/ Kaltukatjara) as well as 35 workshops in the six nominated communities from 2019-20 (Woorabinda, Murray Bridge, Darwin, Karratha, Galiwinku; and Redfern/La Perouse) that had been delayed due to COVID-19.

The completion rate for the high-risk locations workshops in the 2020-21 performance measure was 87.6 per cent. See table 3.1 for jurisdictional breakdown.

Training helps community members to recognise signs of distress and to use mental health first aid to support someone who is experiencing mental health impacts.

Due to COVID-19 related restrictions, no training was delivered between 1 July 2020 and 17 August 2020, and border restrictions continued to impact delivery during the remainder of the year.

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Annual Performance Statement

6.1 Target Indigenous Advancement Strategy (IAS) investment and effort to contribute to improved capability of frontline workers and community members to manage Indigenous youth mental health outcomes in high risk communities that are co designed with communities, culturally appropriate and linked to other relevant activities.

Performance measure 6.1.2 Number of MHFA workshops delivered to frontline workers funded under the IAS.

Methodology Quantitative analysis of Provider Reports and workshop data.

Source 2020-21 Corporate Plan, page 17

PBS Program 1.3

Target 100 MHFA workshops delivered (50 additional workshops delivered in 2020-21).

Performance result Not achieved

Analysis

Of the 50 workshops that were scheduled for delivery to frontline workers in 2020-21, only 20 were successfully delivered. These workshops were held in Pine Creek, Carnarvon, Numbulwar, Wurrumiyanga, Barunga, Bulman, Halls Creek, Tennant Creek, Melvile Island, Coober Pedy, Yuendumu, Millingimbi, Wadeye, Ampilatwatja, and Balgo.

The completion rate for these workshops was over 81 per cent. See table 3.1 for jurisdictional breakdown.

Frontline workers such as CDP providers, rangers, RSAS workers and night patrol officers provide support to Aboriginal and Torres Strait Islander communities, families and individuals, including those experiencing mental illness. Training helps frontline workers to recognise signs of distress and use mental health first aid to support someone who has a mental illness or is experiencing a mental health crisis.

The target for 2019-20 to 2020-21 was 100 workshops for frontline workers (50 per year). A total of 41 workshops were successfully delivered over this period.

Due to COVID-19 related restrictions, no training was delivered between 1 July and 19 October 2020, and border restrictions continued to impact delivery during the remainder of the year.

Annual Performance Statement

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Performance measure 6.1.3 Deliver youth cultural activities in 12 designated high-risk communities co-designed with local young indigenous people, communities, and key stakeholders.

Methodology Quantitative assessment of delivery of program in identified communities.

Qualitative analysis of Provider Reports.

Commission of qualitative external independent evaluation.

Source 2020-21 Corporate Plan, page 18

PBS Program 1.3

Target Youth cultural activities co designed and commenced in all 12 target locations.

Performance result Partially achieved

Analysis

For Aboriginal and Torres Strait Islander people(s), connection to culture is a source of strength that builds resilience and self-esteem. These acknowledged protective factors help young people to cope better with life challenges, strengthen their social, emotional and mental health wellbeing, and reduce risk of self-harm or suicide.

During 2020-21, 12 facilitators were engaged to work with each of the 12 target communities and the co-design process commenced in each site. However natural disasters, COVID-19 restrictions and community business and closures caused delays, and an additional three months (to September 2021) was granted for community consultations as a result.

Following acceptance of the governance structure and planning in each community, a grant opportunity round is planned for October 2021 to allocate funding for community activities.

The 12 communities participating in the IYCC program include:

• Nhulunbuy, Numbulwar, Borroloola and Alice Springs (NT)

• Mareeba, Palm Island, Doomadgee and Cherbourg (QLD)

• Perth (Gosnells) and Geraldton (WA)

• Pukatja (SA)

• Kempsey (NSW).

In the coming 2021-22 financial year as the co-design process comes to completion, a grant round will take place to engage organisations in the implementation of these youth cultural activities. A reporting framework and key performance indicators will be developed in consultation with the successful organisations. It is anticipated that organisations will be required to report biannually, and these will provide ongoing qualitative assessment of the programs. An independent evaluator will be engaged to undertake an IYCC monitoring and evaluation strategy throughout the project period.

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Annual Performance Statement

Case Study

Aboriginal and Torres Strait Islander Health Performance Framework The Aboriginal and Torres Strait Islander Health Performance Framework (HPF) was released on 8 December 2020. The NIAA, in collaboration with the Australian Institute of Health and Welfare (AIHW), produced the HPF. The HPF is a comprehensive resource to inform policy, programs and service delivery with information spanning across 68 measures of health and the social determinants of health such as education, employment, housing, justice and safety. The HPF is produced every two-to-three years and has been transitioned to a new website which will be updated more regularly as data becomes available. The website includes a vast array of data, analysis, and policy relevant insights.

For the 2020 release, the transition to the new website allowed for significant improvements to be made to the HPF by moving away from hard copy reports used in previous years, and consolidating information that was previously available on separate NIAA and AIHW websites. This has facilitated improvements to the quality and depth of information available and has made the vast amount of data more easily accessible to users. The AIHW also expanded on the data analysis and data visualisations. The NIAA contributed a significantly improved and expanded analysis of research, evaluations and implications for government, health services, the research sector and the community. Over the coming years, feature articles will be published to draw out insights from the data and research, exploring topics that cut across the HPF measures.

Annual Performance Statement

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Activity 7

Enhancing regional governance and local decision-making.

7.1 Participated in state and territory local decision making processes.

Performance measure 7.1.1 Formal participation in active local decision making (LDM) processes.

Methodology Quantitative assessment of participation data.

Source 2020-21 Corporate Plan, page 18

PBS Program 1.5

Target NIAA to formally participate in 85 per cent of LDM sites, where NIAA has been invited to contribute.

Performance result Achieved

Analysis

The NIAA formally participated in the development and implementation of LDM processes in 100% of LDM sites in the NT and New South Wales (NSW) where it has been invited to contribute.

During 2020-21 the NIAA formally supported/participated in active LDM processes across the NT and NSW. There were 11 locations across the NT, and seven locations in NSW. NIAA’s participation has varied in each jurisdiction and community/region, reflecting the local context, community aspirations and NIAA’s role.

In the NT the NIAA continued to work with key stakeholders to deliver priorities from existing Multi Agency Partnership (MAP) Agreements and to refresh some of these agreements. It also supported negotiations for a MAP Statement of Commitment for Tiwi Islands and development of potential LDM agreements in Maningrida and for the Utopia Homelands. Location specific work included collaboration with the NT Government and other stakeholders to support a community-led model for raising school attendance, a potential township lease, mapping community decision-making processes and coordinating funding for youth initiatives.

In NSW the NIAA worked by invitation within seven LDM groups (regional alliances) including a new alliance established during the reporting period (La Perouse Aboriginal Community Alliance).

The NIAA worked with communities in western NSW on food security issues and assisted with distribution of COVID-19 information. It also supported LDM groups across the State to develop local governance capacity and realise local employment and small business opportunities.

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Annual Performance Statement

7.2 Improved partnerships with communities through place based practice.

Performance measure 7.2.1 Development of Place Based Practice Implementation Plans for identified sites in partnership with communities.

Methodology Quantitative assessment of plans implemented and qualitative assessment based on case studies from selected sites.

Source 2020-21 Corporate Plan, page 18

PBS Program 1.5

Target 50 per cent of plans developed for identified Place Based Practice

sites.

Performance result Partially achieved

Analysis

Plans have been finalised with community, either in this reporting period or in previous years, in six of the 31 identified sites (19%).

The overall assessment is based on the number of place based implementation plans finalised, together with a qualitative assessment based on the progress demonstrated in the case studies of developing partnerships with communities through place based practice.

The NIAA is continuing to work closely with communities across Australia to develop strategies and action plans to realise their visions and aspirations for a positive future. Finalising some place based implementation plans is taking longer than originally anticipated, reflecting the continuing impact of COVID-19 restrictions on face-to-face community engagement and the length of time it can take to bring place based work to fruition in the form of a formalised agreement with community.

A focus of place based activity during the reporting period has been to support community-driven and community-led approaches by working to strengthen local leadership and governance capabilities, and formalise the decision-making structures necessary to undertake further implementation planning. Activity has also included co-design and delivery of tailored responses in place to address volatile substance abuse and suicide prevention, provide culturally appropriate family support services, increased services and opportunities for youth and support increased access to jobs and business opportunities. The NIAA’s partnerships in place with community also continued to support Empowered Communities regions and local decision-making initiatives.

The case studies provide an on-the-ground picture of how the NIAA is strengthening partnerships with communities by empowering local leaders to drive community change, supporting co-designed solutions to community identified priorities, and improving its partnership with communities and other local stakeholders, laying the groundwork for stronger future collaboration.

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Annual Performance Statement

Case Study

Empowering local leaders to drive community change in Maningrida Like many communities across Australia, Maningrida has sometimes experienced spikes in anti-social behaviour among youth.

After Maningrida leaders expressed interest in 2018 in establishing a culturally authoritative leadership group to address this issue, the NIAA supported the establishment of the Njamareya Cultural Leaders and Justice Group (Njamareya) by identifying and convening members representing the different language groups in Maningrida and providing ongoing in-kind secretariat support. Since then, Njamareya has dedicated itself to culturally guiding local service providers and the broader community on youth justice matters.

The impact of the COVID-19 pandemic sidelined Njamareya in early 2020. During 2020-21 the NIAA worked to help Njamareya re-assert its influence in the community by reconvening meetings with key stakeholders and engaging with the NT Government to build recognition of Njamareya’s role.

As a result, Njamareya has solidified its reputation as the “go-to” cultural authority for the Australian and NT Governments on local youth justice programs and services.

During the reporting period, the NIAA helped Njamareya articulate its longer-term goal of being a formalised paid body providing cultural advice to service providers, collaborative decision-making for community, and cultural and restorative justice support to young people. This led to Njamareya successfully applying for an IAS grant to progress its work through delivery of a Stronger Communities for Children activity in 2021-22.

Looking ahead, Njamareya will work with the NIAA to use this funding to formalise its governance and service model including plans to incorporate under the Corporations Aboriginal and Torres Strait Islander Act 2006. It will also progress development of a justice model focussed on culturally informed early intervention and diversion programs for youth. The NIAA will continue work to strengthen Njamareya’s capability, networks, and resources to support its transition to a sustainable community decision-making body, operating independently of government support.

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Annual Performance Statement

Case Study

Co-design with community In St George Grappling with an increase in youth suicides and the tragic consequences for families, the St George community is working with the NIAA and Queensland Government on workable solutions. The NIAA and Queensland Government is assisting the St George community on this priority issue through a co-design process that brings together local Indigenous service providers. A workshop in December 2020 explored ways to reduce risk factors contributing to youth suicide. Actions resulting from the workshop have empowered community to take a lead role in designing future practical steps around community planning. Youth suicide is a significant issue requiring immediate response and the NIAA is committed to working with St George to develop an implementation strategy that will have long lasting benefits and reduce suicide rates.

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Annual Performance Statement

Case Study

Out of the flames: resilience and recovery in East and Central Gippsland The 2019-20 bushfires severely impacted the economy and mental health of people in East and Central Gippsland, a situation which was then compounded by the COVID-19 pandemic. Throughout this challenging time the NIAA has worked in place to support community and traditional owners across the region.

Initially the NIAA undertook on the ground liaison with Aboriginal community organisations and service providers to better understand their needs and connect them with available services. This liaison with providers and the Gunaikurnai Land and Waters Aboriginal Corporation confirmed three community recovery priorities:

• wellbeing and mental health services, particularly for youth;

• increased school retention and employment opportunities for school leavers; and

• increased employment and business opportunities.

The NIAA then worked to address these, securing funding of over $500,000 for a range of activities including a youth diversionary program, mental health support for families, training for frontline staff in local Aboriginal community-controlled organisations, and investment to support increased employment and business opportunities. These opportunities included a cultural fire burning centre scoping study, early works for a proposed solar farm, and a nursery expansion to support the community’s desire for involvement in reforestation and bushfire recovery. In securing some of this funding the NIAA also partnered with the Indigenous Land and Sea Corporation and Indigenous Business Australia.

Despite the subsequent limitations of virtual engagement, this work has enabled the NIAA to establish a trusted brand across the Gippsland region, consolidate relationships with key Aboriginal organisations and stakeholders, and provides a sound platform for future collaboration.

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Annual Performance Statement

Activity 8

Delivering the IAS in partnership with Indigenous communities.

8.1 Improved results for Indigenous Australians by supporting the effective delivery of services and programs under the IAS.

Performance measure 8.1.1 Proportion of IAS Program activities that are assessed by NIAA Agreement Managers as having core service delivery elements which meet or exceed requirements.

Methodology Quantitative assessment of IAS core service delivery Key Performance Indicators.

Source 2020-21 Corporate Plan, page 18

PBS Program 1.1 to 1.5

Target 90 per cent of IAS activities are assessed as having core service

delivery which met or exceeded requirements.

Performance result Achieved

Analysis

At the time of publication, the NIAA has collated data from 2264 approved IAS performance report assessments. Of these assessments 2078, or 91.8 per cent, were for activities which were rated to have met or exceeded their core service delivery requirements by the NIAA.

The NIAA programs that contribute to this measure and target are:

Program 1.1 - Jobs, Land and the Economy

Program 1.2 - Children and Schooling

Program 1.3 - Safety and Wellbeing

Program 1.4 - Culture and Capability

Program 1.5 - Remote Australia Strategy

Achievement of this measure is an encouraging result particularly in light of the significant service delivery challenges faced by many IAS service providers with the COVID-19 pandemic. Many providers effectively adapted their service delivery to ensure continuation of services where possible, and where it was safe to do so. A range of support was also provided by the NIAA to assist service providers in managing and adapting to the various challenges associated with the pandemic.

Notes:

1. Performance against this measure and target is calculated using performance report assessment (PRA) data drawn from completed (meaning delegate approved) assessments relating to IAS provider performance reports submitted. Reported data covers the 1 July 2020 to 31 December 2020 performance reporting period in full, however partial PRA data for the performance reporting cycle from 1 January 2021 to 30 June 2021 was used as at the time of preparation of this result the round is still in progress.

(continued next page)

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2. Performance report assessments are conducted only for IAS grants managed in the Grant Payment System (GPS) system. A number of Program 1.1 Jobs, Land and Economy IAS activities are managed in the Employment Services System (ESS). These are employment-focused activities, generally paid per employment outcome. As such, different performance management arrangements apply to this cohort of IAS activities than those applied to GPS-managed activities, and therefore, they have not been included in the data used to calculate the achievement of the IAS-wide measure (and specifically for the Program 1.1 measure).

3. Historically, the NIAA’s performance against this target has been achieved, at both IAS and the program level. The NIAA has consistently reported a result of 90 per cent or over for IAS activities assessed as having core service delivery which met or exceeded requirements (93 per cent reported in the NIAA 2019-20 annual report). Therefore, while the complete data-set for 1 January 2021 to 30 June 2021 is not yet available, it is not expected that the results will fluctuate significantly will the addition of partial data.

4. Further, for reference, the result for the January to June 2020 period was 93 per cent of IAS activities were assessed as having core service delivery which met or exceeded requirements.

Activity 9

Undertaking evaluations of National Indigenous Australians Agency programs in line with the IAS Evaluation Framework.

Overarching Analysis

The NIAA has performed well against all targets in relation to undertaking evaluations of its programs in line with the IAS Evaluation Framework and incorporating evaluations into policies and programs delivered by the NIAA.

9.1 Evaluation efforts were prioritised based on significance, contribution and policy risk as per the IAS Evaluation Framework.

Performance measure 9.1.1 Publish an annual evaluation work plan taking into account the prioritisation criteria outlined in the NIAA Evaluation Framework.

Methodology Quantitative assessment against timeline.

Source 2020-21 Corporate Plan, page 18

PBS Program 1.6

Target September 2020

Performance result Substantially achieved

Analysis

The 2020-21 IAS Annual Evaluation Work Plan was published on 1 October 2020.

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Annual Performance Statement

9.2 Evaluations informed decision making on policy and programs.

Performance measure 9.2.1 Proportion of evaluations that contribute to improved policy/program, design and delivery.

Methodology Qualitative assessment using case studies.

Source 2020-21 Corporate Plan, page 18

PBS Program 1.6

Target 100 per cent of evaluations contribute to improved policy/program, design and delivery.

Performance result Achieved

Analysis

The NIAA invests in evaluations, reviews, data improvement activities, capability development and research to inform the design and delivery of policies and programs, and to understand the extent to which the Indigenous Advancement Strategy is achieving its goal of improving the lives of Indigenous Australians. Following an evaluation, management responses are documented to establish how the outcomes of the evaluation will be addressed. The management response is a key first step in the NIAA’s processes to ensure that evaluations contribute to improved policy/program, design and delivery.

100 per cent of evaluations completed in the past 18 months had a management response documented within three months of completion. Ongoing tracking and governance processes are in place to ensure that management actions are completed. In addition to this, future projects, such as a meta-review and post-project reviews, will continue improvement by providing a nuanced, qualitative understanding of evaluation use.

At the commencement of the reporting period, it was intended that qualitative analysis through case studies would be used to demonstrate how the use of evaluations improves policy and program design and delivery. However, due to COVID restrictions and the time required to establish this process, case studies are still being developed. As such, a proxy measure of the percentage of evaluations with documented management responses has been used as the methodology to demonstrate this performance measure.

9.3 Evaluations were made publicly available.

Performance measure 9.3.1 Proportion of completed evaluations or summaries on the Work Plan that are released.

Methodology Quantitative assessment of released completed evaluations on the work plan.

Source 2020-21 Corporate Plan, page 18

PBS Program 1.6

Target 100 per cent of completed evaluations or summaries on the Work Plan are released.

Performance result Partially achieved

Analysis

In 2020-21 the NIAA has published four of six completed evaluations. Two evaluations were completed in May 2021 (where a management response was documented) with two in the process of being published.

Annual Performance Statement

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Portfolio Budget Statements Outcomes

The Australian Government funds the NIAA to achieve an agreed outcome through seven associated programs, as specified in the Australian Government’s Portfolio Budget Statements (PBS).

The NIAA’s outcome is to:

Improve results for Indigenous Australians including in relation to school attendance, employment aand community safety, through delivering services and programmes, and through measures that recognise the special place that Indigenous people hold in this Nation.

Funding is delivered through the following program structure:

Program 1.1 - Jobs, Land and the Economy

Program 1.2 - Children and Schooling

Program 1.3 - Safety and Wellbeing

Program 1.4 - Culture and Capability

Program 1.5 - Remote Australia Strategies

Program 1.6 - Evaluation and Research

Program 1.7 - Program Support

The 2020-21 PBS sets out one or more performance criteria for each of the Australian Governance funded programs, with identified targets to measure the NIAA’s performance for the year. The NIAA’s results against the performance criteria for 2020-21, are reported in the performance statements that follow.

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Annual Performance Statement

Program 1.1 - Jobs, Land and the Economy

The objectives of this program are to enhance Indigenous Australians economic rights, improve employment and pathways to jobs, foster Indigenous business and assist Indigenous people to generate economic and social benefits from effective use of their land and waters, particularly in remote areas.

Delivery This program is delivered through IAS activities aimed at increasing Indigenous employment, business and economic development.

Purpose To assist the Australian Government achieve its objectives in improving the lives of Indigenous Australians by leading the development of the Commonwealth’s approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy.

Performance information

Year Performance criteria Target/s

2020-21 IAS activities contribute

towards increased Indigenous employment, business and economic development.

90 per cent of IAS activities are assessed as having core service delivery which met or exceeded requirements (a).

60 per cent of job seekers engaged in IAS activities remain in employment for 26 weeks.

Result/s Substantially achieved

Achieved

89 per cent of relevant IAS activities were assessed as having core service delivery which met or exceeded requirements (b).

61 per cent of job keepers engaged in IAS activities remained in employment for 26 weeks.

Note

(a) Specified IAS activity outcomes for Program 1.1 include improved: school-based traineeships completion rates; employment outcomes for Indigenous participants; tertiary retention and completion rates for Indigenous students undertaking cadetships; delivery of remote employment services; sustainability of Indigenous businesses; technical and leadership skills of Indigenous Rangers; land management outcomes; and support of Native Title determination.

(b) The result is for a total of 372 out of 417 IAS performance reports which had been assessed by an NIAA Agreement manager. It is noted that some performance reports may still be under review for this period, which would lead to the actual result being understated.

(c) Performance report assessments are conducted only for IAS grants managed in the GPS system. A number of Program 1.1 Jobs, Land and Economy IAS activities are managed in the Employment Services System (ESS). These are employment-focused activities, generally paid per employment outcome. As such, different performance management arrangements apply to this cohort of IAS activities than those applied to GPS-managed activities, and therefore, they have not been included in the data used to calculate the achievement of the IAS-wide measure (and specifically for the Program 1.1 measure).

Annual Performance Statement

65

Program 1.2 - Children and Schooling

The objectives of this program are to support early childhood development and wellbeing, school attendance, attainment and improved post school pathways, particularly in remote Indigenous communities. This program includes measures to improve access to further education.

Delivery This program is delivered through IAS activities aimed at supporting early childhood development and wellbeing, school attendance, attainment and improved post school pathways.

Purpose To assist the Australian Government achieve its objectives in improving the lives of Indigenous Australians by leading the development of the Commonwealth’s approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy.

Performance information

Year Performance criteria Target

2020-21 IAS activities contribute

towards supporting early childhood development and wellbeing, school attendance, attainment and improved post school pathways.

90 per cent of IAS activities are assessed as having core service delivery which met or exceeded requirements (a).

Result Achieved 94 per cent of relevant IAS activities were

assessed as having core service delivery which met or exceeded requirements (b).

Note

(a) Specified IAS activity outcomes for Program 1.2 include improved: educational environment with families; language, social and emotional skills development according to the Australian Early Development Census, school readiness of Indigenous children; student engagement, attendance, retention and attainment; and enrolment in vocational and tertiary education amongst Indigenous Australians.

(b) The result is for a total of 770 out of 816 IAS performance reports which had been assessed by an NIAA Agreement manager. It is noted that some performance reports may still be under review for this period, which would lead to the actual result being understated.

(c) Performance report assessments are conducted only for IAS grants managed in the GPS system.

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Annual Performance Statement

Program 1.3 - Safety and Wellbeing

The objectives of this program are to improve mental health and wellbeing outcomes and ensure Indigenous people, including young Indigenous Australians, enjoy similar levels of physical, emotional and social wellbeing enjoyed by other Australians, and are safe in their homes, families and communities.

Delivery This program is delivered through IAS activities aimed at improving wellbeing and/or reducing levels of offending, violence and substance abuse.

Purpose To assist the Australian Government achieve its objectives in improving the lives of Indigenous Australians by leading the development of the Commonwealth’s approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy.

Performance information

Year Performance criteria Target/s

2020-21 IAS activities contribute

towards improved mental health and wellbeing outcomes, reduced levels of offending, violence and substance abuse.

90 per cent of IAS activities are assessed as having core service delivery which met or exceeded requirements (a).

Result Achieved 92 per cent of relevant IAS activities were

assessed as having core service delivery which met or exceeded requirements (b).

Note

(a) Specified IAS activity outcomes for Program 1.3 include: improved community safety and security; crime prevention; reduced family domestic violence, harm and distress amongst victims of violence; improved victim support and increased understanding of legal rights and available support; increased support of families dealing with critical mental health incidents; reduced anti-social behaviour and improved community engagement amongst Indigenous youth; reduced substance misuse and harm; and improved community awareness of available on demand support.

(b) The result is for a total of 749 out of 810 IAS performance reports which had been assessed by an NIAA Agreement manager. It is noted that some performance reports may still be under review for this period, which would lead to the actual result being understated.

(c) Performance report assessments are conducted only for IAS grants managed in the GPS system.

Annual Performance Statement

67

Program 1.4 - Culture and Capability

The objectives of this program are to support Aboriginal and Torres Strait Islander people to maintain their culture, participate equally in the economic and social life of the nation and ensuring that Indigenous organisations are capable of delivering quality services to their clients, particularly in remote areas.

Delivery This program is delivered through IAS activities aimed at:

• maintaining Indigenous cultural expression and conservation

• increasing participation of Indigenous people in society through healing and improved capability and leadership

• promoting the unique place of Indigenous cultures in Australian society, and

• supporting participation to policy development and decision-making in partnership with governments.

Purpose To assist the Australian Government achieve its objectives in improving the lives of Indigenous Australians by leading the development of the Commonwealth’s approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy.

Performance information

Year Performance criteria Target

2020-21 IAS activities contribute

towards increased participation of Indigenous people in Australian society and improved capability of Indigenous organisations.

90 per cent of IAS activities are assessed as having core service delivery which met or exceeded requirements (a).

Result Substantially achieved 89 per cent of relevant IAS activities were

assessed as having core service delivery which met or exceeded requirements (b).

Note

(a) Specified IAS activity outcomes for Program 1.4 include: increased knowledge and understanding of Aboriginal and Torres Strait Islander cultures, history and practices; improved capability and leadership; promoting, supporting and encouraging reconciliation between Aboriginal and Torres Strait Islander people(s) and non-Indigenous Australians.

(b) The result is for a total of 130 out of 146 IAS performance reports which had been assessed by an NIAA Agreement manager. It is noted that some performance reports may still be under review for this period, which would lead to the actual result being understated.

(c) Performance report assessments are conducted only for IAS grants managed in the GPS system.

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Annual Performance Statement

Program 1.5 - Remote Australia Strategies

The objectives of this program are to enhance regional governance and local decision-making, through strategic investments in place based on community and Government priorities.

Delivery This program is delivered through IAS activities aimed at investment in local, flexible solutions based on community and government priorities.

Purpose To assist the Australian Government achieve its objectives in improving the lives of Indigenous Australians by leading the development of the Commonwealth’s approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy.

Performance information

Year Performance criteria Target

2020-21 IAS activities invest in

local solutions based on community and government priorities.

90 per cent of IAS activities are assessed as having core service delivery which met or exceeded requirements (a).

Result Partially achieved 76 per cent of relevant IAS activities were

assessed as having core service delivery which met or exceeded requirements (b).

Note

(a) Specified IAS activity outcomes for Program 1.5 include: in consultation with community stakeholders, supporting infrastructure, physical asset, housing, training and economic development projects that address remote community need and/or support local innovations.

(b) The result is for a total of 57 out of 75 IAS performance reports which had been assessed by an NIAA Agreement manager. It is noted that some performance reports may still be under review for this period, which would lead to the actual result being understated.

(c) Performance Report Assessments are conducted only for IAS grants managed in the GPS system.

Annual Performance Statement

69

Program 1.6 - Evaluation and Research

The objective of this program is to improve the lives of Indigenous Australians by incorporating evaluation of and research into policies and programs impacting on Indigenous peoples delivered by the NIAA.

Delivery This program is delivered through IAS activities aimed at investment in evaluation of IAS activities and research into Indigenous priorities.

Purposes To assist the Australian Government achieve its objectives in improving the lives of Indigenous Australians by leading the development of the Commonwealth’s approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy.

Performance information

Year Performance criteria Target/s

2020-21 Evaluation efforts are

prioritised based on significance, contribution and policy risk as per the NIAA Evaluation Framework.

Evaluations are made available to improve policy and program decisions.

Evaluation and research contributes to improved policy and program design and/or delivery.

Publish an annual evaluation work plan each September taking into account the prioritisation criteria outlined in the NIAA Evaluation Framework.

100 per cent of completed evaluations or summaries on the work plan released.

Result/s Substantially achieved

Partially achieved

The 2020-21 IAS Annual Evaluation Work Plan was published on 1 October 2020.

In 2020-21 the NIAA has published four of six completed evaluations. Two evaluations were completed in May 2021 (where a management response was documented) with two in the process of being published.

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Annual Performance Statement

Program 1.7 - Program Support

This program is the departmental support program to the six IAS programs and the annual operating costs for key activities of NIAA.

Delivery Departmental support to the six IAS programs and key activities of NIAA.

Purpose To assist the Australian Government achieve its objectives in improving the lives of Indigenous Australians by leading the development of the Commonwealth’s approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy.

Performance information

Year Performance criteria Target/s

2020-21 Efficient department support

to the six IAS programs and key activities of NIAA.

Efficient department support to the six IAS programs and key activities of NIAA.

Result Achieved Funding is expended on activities that contribute

to the NIAA outcome.

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SECTION FOUR

Management and Accountability

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Management and Accountability

Corporate Governance

Management and Accountability

73

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Management and Accountability

Governance Structure

Executive Board

The Executive Board supports the CEO to achieve the government’s strategic priorities and meet their legal requirements. The Board drives NIAA’s leadership, culture, capability and performance, and provides stewardship through:

• setting the NIAA’s strategic direction and policy priorities

• steering the NIAA’s reform agenda

• managing NIAA resources to maximise outcomes for Aboriginal and Torres Strait Islander people(s)

• ensuring effective operations, efficient use of resources and risk engagement.

Resources Committee

The Resources Committee is a sub-committee of the Executive Board and is responsible for ensuring the effective and appropriate allocation of NIAA’s departmental financial resources and staffing positions, capital investment (including multi-year investment programs), as well as having an oversight role for all new policy proposals (NPPs).

Investment Review Committee

The Investment Review Committee (IRC) supports the Resources Committee by providing advice on which capital projects should be prioritised and endorsed for funding and the effective and appropriate allocation of the NIAA’s departmental financial resources and staffing positions. The IRC is also responsible for regularly reviewing project expenditure, including underspends, to determine if funding should be reallocated to ensure the effective utilisation of the capital budget.

Safety Board

The Safety Board is established as a strategic advisory board to effectively manage safety issues across all aspects of NIAA activity. The Board’s purpose is to assist the CEO in exercising their duties under the Work Health and Safety Act 2011 (WHS Act). The Safety Board is made up of key management personnel who understand work health and safety (WHS) issues across the NIAA enterprise and provide appropriate advice.

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75

People and Culture Committee

The People and Culture Committee (PCC) is an advisory body to the Executive Board. The PCC exercises strategic oversight of the NIAA’s People Strategy, policy and practice to ensure effective human resource management. The PCC plays a key role in embedding the NIAA values and behaviours as central tenets of the NIAA’s culture.

Policy and Delivery Committee

The Policy and Delivery Committee (PDC) is an advisory body to the Executive Board. The PDC helps drive and operationalise the strategic agenda of the NIAA through improved oversight of our policy, and implementation and delivery activities, ensuring they are aligned with government priorities.

National Health and Safety Committee

The National Health and Safety Committee (NHSC) - established under section 75 of the WHS Act - provides a formal mechanism for consultation and cooperation on WHS matters that affect workers. The NHSC’s primary role is to monitor and improve the health and safety of all NIAA workers and provide due diligence assurance to the CEO and other officers of the NIAA.

Information Communications Technology (ICT) Governance Committee

The ICT Governance Committee is the NIAA’s ICT governance and advisory body, providing strategic direction, identifying objectives and high-level policy in the context of the NIAA’s ICT requirements. The Committee assists in the management of the NIAA’s resources, performance, risk and systems of internal control, support visibility and coordination between the various ICT projects and sustainment activities impacting the NIAA and our future capability.

Recognition Committee

On behalf of the CEO, the Recognition Committee oversees all aspects of recognition within the NIAA to ensure a transparent and efficient recognition process and to preserve the integrity of the recognition framework within the NIAA.

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Management and Accountability

Program Performance Committee

The role of the Program Performance Committee is to provide operational and strategic advice to improve the performance and management of the IAS. The committee acts as an operational clearinghouse by bringing together experts and practitioners to problem solve issues which may be impeding effective and efficient management of the IAS. The committee also provides advice to senior responsible officers and the PDC.

Staff Consultative Committee

The Staff Consultative Committee has been established for general staff consultation between management and employee representatives on workplace matters that affect staff. Members of the committee seek to establish a mutual understanding of employee-related issues that are important to the achievement of NIAA’s business objectives, our way of working and our organisational wellbeing.

Strategic Property Governance Committee

The Strategic Property Governance Committee has been established under the Strategic Property Framework to provide oversight the management of staff accommodation assets including housing, government engagement coordinator (GEC) complexes and visiting officer quarters (VOQs), whether owned or leased, ensuring decisions relating to divestment, surrender, replacement, and refurbishment align with the strategic objectives of the NIAA and management is in accordance with the Strategic Property Framework and its various protocols and policies.

Indigenous Evaluation Committee

The Indigenous Evaluation Committee provides oversight of the implementation of the IAS Evaluation Framework. It supports transparency and ensures that the conduct of evaluations is independent and impartial through the appointment of external members. It assists with improving evaluation practices in the NIAA and strengthening the quality, credibility and influence of evaluations of policies and programs led by the NIAA through the provision of independent strategic and technical advice.

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Financial Statements Subcommittee

The Financial Statements Subcommittee (FSSC) is an advisory committee to the NIAA Audit and Risk Committee (ARC) with a focus on the planning, management and finalisation of the annual financial statements.

Audit and Risk Committee

The Audit and Risk Committee (ARC) provides independent advice to the Chief Executive Officer.

The ARC Charter sets out the committee’s role, authority, responsibilities, composition and tenure, reporting, and administrative arrangements. The charter can be found at: https://www.niaa.gov.au/resource-centre/niaa/audit-and-risk-committee-charter.

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Management and Accountability

Audit Committee member name and title Qualifications, knowledge, skills or experience

Number of meetings attended/total number of

meetings held

Member Remuner-ation (incl. GST)

Carol Lilley

Chair for the full reporting period

Carol Lilley is an external independent member and the Chair of the NIAA Audit and Risk Committee.

Experience and qualifications:

• Currently serving on a range of Australian Government audit committees including Department of the Prime Minister and Cabinet, Department of Home Affairs, Services Australia, Australian Federal Police and Austrade.

• Deputy Chair of Icon Water. Ms Lilley has also held other director roles in the Australian Government and private sector.

• Former partner at PricewaterhouseCoopers (2004- 11). Ms Lilley’s background is in financial statements, internal audit and risk management.

• Ms Lilley is a graduate of the Australian Institute of Company Directors, Fellow of the Institute of Chartered Accountants and a certified internal auditor.

5/5 $24,451

Maria Storti

Member for full reporting period

Financial Statements Sub-Committee Chair

Maria Storti is an independent member of NIAA’s Audit and Risk Committee and the Chair of NIAA’s Financial Statement Sub-Committee.

Experience and qualifications:

• Specialises in financial management, performance reporting and risk management.

• Serves as a Board member and an Audit Committee member and served in senior executive roles and consultancy for over 3 decades.

• Holds a Master of Business Administration and is a Fellow of the Institute of Chartered Accountants; a Fellow of the Australian Institute of Company Directors; a Fellow of the Australian Institute of Management; and a member of the Institute of Internal Auditors.

• Ms Storti’s experience includes EY Performance Improvement partner, Deputy CEO at Defence Housing Australia and Vice-President Governance & Development at the University of Canberra.

5/5 $18,750

Table 4.1: Details on the ARC membership for the period 1 July 2020 to 30 June 2021

Management and Accountability

79

Audit Committee member name and title Qualifications, knowledge, skills or experience

Number of meetings attended/total number of

meetings held

Member Remuner-ation (incl. GST)

Paul Smith

Member for the full reporting period

Paul Smith is an independent management consultant and an independent member of NIAA’s Audit and Risk Committee.

Experience and qualifications:

• Mr Smith has operated in executive committee roles across all facets of consulting organisations, including strategy, operations, and compliance. Currently an independent management consultant.

• Over 35 years’ experience in financial management and ICT consulting to public sector, commercial, and not-for-profit organisations.

• Partner in professional consulting firms for 21 years, including founding partner of Callida Consulting.

• Mr Smith is a Fellow of CPA Australia; a Senior Certified Professional, Australian Computer Society; and a graduate member of the Australian Institute of Company Directors.

• Mr Smith’s formal qualifications include a Bachelor of Commerce from the Australian National University (ANU).

5/5 $12,500

Letitia Hope

Member for the full reporting period

Letitia Hope is the Deputy Chief Executive Officer, Operations and Delivery. Ms Hope has served as internal member of the NIAA Audit and Risk Committee since its inception in July 2019.

Ms Hope is a proud Aboriginal woman from Bundjalung country (northern coastal NSW) and South Pacific Islander woman with ties to Murray Island.

Qualifications and experience:

• Over 25 years working across the Australian Government and state government in both mainstream and specialised social policy development, human service delivery, and more recently the health environment, including senior executive roles such as Deputy CEO/COO, Australian Institute of Aboriginal and Torres Strait Islander Studies; and Assistant Secretary, Health and Community Service Programmes, Department of Veterans Affairs.

• Undertook policy development, program implementation and service delivery transformation and has been formally recognised across jurisdictions for her work.

• Executive Masters of Public Administration through the Australian National University and a Graduate Certificate in Management (Public Sector) through the Royal Melbourne Institute of Technology.

3/5 N/A

Table 4.1: Details on the ARC membership for the period 1 July 2020 to 30 June 2021 (cont.)

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Management and Accountability

Audit Committee member name and title Qualifications, knowledge, skills or experience

Number of meetings attended/total number of

meetings held

Member Remuner-ation (incl. GST)

Blair Exell

Member for the full reporting period

Blair Exell is the Deputy Chief Executive Officer, Policy and Programs. Mr Exell commenced as a member of the Committee from May 2020.

Experience and qualifications:

• Over 25 years experience working on international development in policy, program and emergency/ humanitarian roles.

• Worked in not-for-profit organisations, as well as government roles in AusAID, Department of Foreign Affairs and Trade and the NIAA.

• Australia’s Senior Aid representative in Cambodia, Solomon Islands and Indonesia.

• Is the former Ambassador for Regional Health Security and has served as co-chair of the Interdepartmental Task Force for the 2014 West Africa Ebola Response.

• Graduated in economics from the Australian National University.

4/5 N/A

Table 4.1: Details on the ARC membership for the period 1 July 2020 to 30 June 2021 (cont.)

Management and Accountability

81

Fraud and Risk Management The NIAA has zero tolerance for dishonest, fraudulent or corrupt behaviour. We are committed to deterring and preventing such behaviour in the performance of our business operations, as fraud and corrupt practices may threaten the ability to achieve our objectives and accordingly, undermine our reputation.

The NIAA’s Fraud Control Plan 2020-2022 outlines the obligations, systems, policies, and strategies we have in place to prevent, detect and respond to fraud. The plan sets out how the NIAA meets its obligation under section 10 of the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule).

Fraud prevention is the responsibility of all NIAA staff. All new staff and contractors must complete the mandatory fraud awareness training as part of the employee induction program with follow up training every 2 years.

The Fraud Control and Investigation Section within Corporate Group is responsible for conducting investigations of suspected internal and external fraud. All investigation activities adhere to the requirements of the Australian Government Investigation Standards.

The NIAA conducts fraud risk assessments in relation to departmental and administered functions. These assessments are reviewed either annually or biannually depending on the risk rating. Fraud risk assessments are also undertaken when a major new activity, policy or program is being developed or when a significant change occurs in the NIAA.

Internal and external guidelines for reporting fraud have been published on the NIAA’s intranet and internet sites. Fraud can be reported to the NIAA by:

• telephone to the Fraud and Advice Hotline: (02) 6152 3020

• email to the Fraud Helpdesk: fraud@niaa.gov.au

• mail to:

Director, Fraud Control and Investigations

PO Box 2191

Canberra ACT 2600

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Management and Accountability

Our People

The NIAA invests in its people. We are focused on enabling our people to realise their full potential and strengthen their skills through a range of development programs.

In 2020-21 we launched our Leadership Continuum, which aims to develop a strong culture of leadership capability across the NIAA. It promotes the importance of leadership at all levels, acknowledging everyone in the NIAA has a leadership role to play. The NIAA Leadership Expectations articulate what is expected of staff at all levels and ensures everyone understands the important role they play in achieving our vision and purpose.

The Manager Essentials Program is the first of a series of development programs within the Leadership Continuum. This program supports employees to build their leadership and management capabilities, equipping managers with the skills and knowledge to manage and develop their people. The program has been developed and contextualised specifically for NIAA managers. It is delivered virtually across seven modules and covers a range of topics including decision making, mental health and wellbeing, managing performance and appropriate workplace behaviour.

The NIAA piloted the Australian National University Management Program for Aboriginal and Torres Strait Islander staff looking to equip themselves with the essential capabilities for the APS of the future. The program is designed to build critical evaluation skills to inform decision making, improve collaboration, and to expose participants to techniques for adapting to complex and uncertain situations. Participants have the opportunity to integrate relevant workplace projects into assessment activities, learn and hear from a range of senior APS leaders and other prominent guest speakers as well as undertake a blend of face-to-face, online and virtual learning. The pilot program commenced in February 2021 and saw 25 Aboriginal and Torres Strait Islander staff take part. Participants are due to complete their studies in December of 2021 and upon completion will receive a Graduate Certificate of Management.

The Indigenous Development and Employment Program (IDEP) is a new and enriching tailored development opportunity designed to enhance the capability of our younger Aboriginal and Torres Strait Islander staff. The NIAA partnered with the Indigenous Defence and Infrastructure Consortium (iDiC) and JLB-Yarran to deliver this unique opportunity. Through this program, participants are supported to create an individual career development plan and build their skills with a view to becoming the future Indigenous managers and leaders of the APS.

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83

For the 2020-21 reporting period, 10 Aboriginal and Torres Strait Islander employees participated in IDEP. Participants had fortnightly mentoring sessions as well as training to meet their development goals. As a cohort, they attended 4 workshops focused on career pathways, cultural support and career progression. Participants met with a variety of notable Indigenous Leaders, including former Australian Rules Football player Adam Goodes. Overall, the program is helping to increase the confidence of employees and allows them to tailor their development and career pathway.

The NIAA introduced the Engage framework in August 2020, a refreshed approach to performance management. The intent of the framework is to promote a more agile approach to performance and encourage more meaningful, frequent dialogue between managers and team members. The NIAA’s annual performance cycle commences in August with setting goals and expectations. Check-in points to review progress, exchange feedback and update goals occurs in December and April with an end of cycle conversation in July to encourage reflection on successes and lessons learnt. Each of these 4 check-in points are informed by the ‘Engage on a Page’ template to help guide and capture the conversation. Embedded in the framework are team reflect and review sessions for teams to connect, set goals and celebrate achievement collectively. The framework has received positive feedback from staff and managers in its flexibility, while also providing the structure needed to build clarity and regular feedback.

Values and Behaviours Aligned with the APS Values, the NIAA Values and Behaviours help build a positive, inclusive and cohesive culture that positions the NIAA to succeed as a united team.

Our values and behaviours are a shared endeavour, developed with significant input from staff at all levels and across all groups in the NIAA. The Values and Behaviours underpin all aspects of how we work with each other, our partners and stakeholders. They are embedded in all that we do and we aim to live them within the workplace every day.

Accountability is a driving force within the NIAA. We hold ourselves to account, by regularly assessing our progress towards embedding the NIAA Values and Behaviours. Encouragingly, this monitoring has shown a positive trend across all areas.

Our NIAA shared values are:

• We respect multiple perspectives

• We are professional and act with integrity

• We invest in each other’s success

• We are authentic; and

• We deliver with purpose.

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Management and Accountability

Footprints The NIAA is committed to continuous learning and development to ensure our staff grow their knowledge, skills and empathy of all staff, including Aboriginal and Torres Strait Islander people(s), as a key aspect of working in the NIAA.

The Footprints cross-cultural learning program articulates a minimum professional standard of learning practice for all staff to ensure excellence and safety when engaging with staff and stakeholders, strengthening the NIAA’s position as an exemplar in Indigenous affairs.

Footprints enables all staff to maintain and increase their cross-cultural knowledge and skills. Staff are encouraged to participate in learning activities that will strengthen their ability to embed respectful learning about the diverse cultural backgrounds of all NIAA staff culture and histories.

Staff are supported to participate in learning activities to achieve a minimum level of learning in a 12-month cycle. This reinforces a commitment to a strong learning culture, which challenges staff to strengthen their knowledge and ability to embed culturally safe practices. It also supports cross-cultural proficiency that strengthens our staff’s efforts to improve the lives of Aboriginal and Torres Strait Islander people(s).

Since its inception, Footprints’ flexible approach to learning has proven successful with more than 3000 instances of completed activities across more than 100 diverse learning activities. Staff choose their own activities and learning styles to address their individual learning needs, business priorities, and areas of interest that meet the program’s learning outcomes.

Inclusion and Diversity Our goal is to foster a diverse and inclusive workplace, creating an environment that nurtures diversity of thought and promotes innovation, where individual’s differences are celebrated, and employees are able to contribute fully. We will achieve a diverse and inclusive workplace by:

• respecting and embracing individual differences in all their forms

• eliminating and preventing harassment and discrimination

• promoting the positive value of a diverse workforce and the strategic business priority to create and maintain an inclusive and collaborative workplace culture. This culture empowers people to be themselves, share their perspectives and be valued for their diversity

• leveraging the diverse backgrounds, experiences, perspectives and potential of our people to embed equality and diversity in all we do.

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85

Carer Recognition Act 2010 Report The NIAA has taken measures to comply with its obligations under the Carer Recognition Act 2010 and adheres to the principals of the Statement for Australian’s Carers. Human resource policies take account of the Statement for Australian’s Carers in areas that may significantly affect an employee’s caring role.

Managing Our Human Resources At 30 June 2021, the NIAA had 1284 employees, including 69 non-ongoing employees. NIAA has a diverse workforce. 70 per cent of our workforce are women and 23 per cent of our workforce identify as Aboriginal and/or Torres Strait Islander employees.

The NIAA has staff working across Australia, with 43 per cent of staff located outside Canberra in other capital cities and regional and remote areas.

Table 4.2: All ongoing employees current report period (2020-21)

Male Female Indeterminate

Total

Full-time

Part-time

Total Male

Full-time

Part-time

Total Female Full-time

Part-time

Total Indeter-minate

NSW 25 2 27 36 11 47 - - - 74

QLD 10 - 10 18 1 19 - - - 29

SA 31 - 31 60 9 69 - - - 100

TAS 22 1 23 49 10 59 - - - 82

VIC 14 1 15 29 9 38 - - - 53

WA 2 - 2 2 2 4 - - - 6

ACT 185 17 202 388 114 502 1 - 1 705

NT 52 1 53 100 13 113 - - - 166

External Territories - - - - - - - - - -

Overseas - - - - - - - - - -

Total 341 22 363 682 169 851 1 - 1 1,215

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Management and Accountability

Table 4.3: All ongoing employees for previous period (2019-20)

Male Female Indeterminate

Total

Full-time

Part-time

Total Male

Full-time

Part-time

Total Female Full-time

Part-time

Total Indeter-minate

NSW 24 1 25 35 10 45 - - - 70

QLD 9 - 9 13 2 15 - - - 24

SA 28 - 28 49 8 57 - - - 85

TAS 20 2 22 45 10 55 - - - 77

VIC 10 1 11 27 7 34 - - - 45

WA 1 - 1 2 1 3 - - - 4

ACT 206 12 218 386 110 496 1 - 1 715

NT 59 1 60 99 10 109 - - - 169

External Territories - - - - - - - - - -

Overseas - - - - - - - - - -

Total 357 17 374 656 158 814 1 - 1 1,189

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Table 4.4: All non-ongoing employees current report period (2020-21)

Male Female Indeterminate

Total

Full-time

Part-time

Total Male

Full-time

Part-time

Total Female Full-time

Part-time

Total Indeter-minate

NSW - - - 1 1 2 - - - 2

QLD 1 - 1 8 2 10 - - - 11

SA - - - 1 - 1 - - - 1

TAS 1 - 1 - - - - - - 1

VIC 1 - 1 - - - - - - 1

WA 2 - 2 4 3 7 - - - 9

ACT 11 1 12 10 8 18 - - - 30

NT 5 - 5 8 1 9 - - - 14

External Territories - - - - - - - - - -

Overseas - - - - - - - - - -

Total 21 1 22 32 15 47 - - - 69

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Management and Accountability

Table 4.5: All non-ongoing employees for previous period (2019-20)

Male Female Indeterminate

Total

Full-time

Part-time

Total Male

Full-time

Part-time

Total Female Full-time

Part-time

Total Indeter-minate

NSW 1 - 1 7 - 7 - - - 8

QLD 1 - 1 - - - - - - 1

SA 2 - 2 5 - 5 - - - 7

TAS 1 1 2 1 1 2 1 - 1 5

VIC 2 - 2 1 - 1 - - - 3

WA 1 - 1 - - - - - - 1

ACT 18 2 20 15 6 21 - - - 41

NT 7 - 7 13 1 14 - - - 21

External Territories - - - - - - - - - -

Overseas - - - - - - - - - -

Total 33 3 36 42 8 50 - 1 1 87

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Table 4.6: Australian Public Service Act ongoing employees current report period (2020-21)

Male Female Indeterminate

Total

Full-time

Part-time

Total Male

Full-time

Part-time

Total Female Full-time

Part-time

Total Indeter-minate

SES 1-3 26 - 26 25 1 26 - - - 52

EL 1-2 172 15 187 302 83 385 - - - 572

APS 1-6 140 7 147 341 85 426 1 - 1 574

Other 3 - 3 14 - 14 - - - 17

Total 341 22 363 682 169 851 1 - 1 1,215

Table 4.7: Australian Public Service Act ongoing employees for previous period (2019-20)

Male Female Indeterminate

Total

Full-time

Part-time

Total Male

Full-time

Part-time

Total Female Full-time

Part-time

Total Indeter-minate

SES 1-3 30 - 30 23 1 24 - - - 54

EL 1-2 182 13 195 291 70 361 - - - 556

APS 1-6 145 4 149 342 87 429 1 - 1 579

Other - - - - - - - - - -

Total 357 17 374 656 158 814 1 - 1 1,189

90 | Annual Report 2020-21

Management and Accountability

Table 4.8: Australian Public Service Act non-ongoing employees current report period (2020-21)

Male Female Indeterminate

Total

Full-time

Part-time

Total Male

Full-time

Part-time

Total Female Full-time

Part-time

Total Indeter-minate

SES 1-3 - - - - - - - - - -

EL 1-2 8 1 9 11 4 15 - - - 24

APS 1-6 13 - 13 21 11 32 - - - 45

Other - - - - - - - - - -

Total 21 1 22 32 15 47 - - - 69

Table 4.9: Australian Public Service Act non-ongoing employees for previous period (2019-20)

Male Female Indeterminate

Total

Full-time

Part-time

Total Male

Full-time

Part-time

Total Female Full-time

Part-time

Total Indeter-minate

SES 1-3 - - - - - - - - - -

EL 1-2 12 2 14 8 5 13 - - - 27

APS 1-6 21 1 22 34 3 37 - 1 1 60

Other - - - - - - - - - -

Total 33 3 36 42 8 50 - 1 1 87

Management and Accountability

91

Table 4.10: Australian Public Service Act Employees by full-time and part-time status current report period (2020-21)

Ongoing Non-Ongoing

Total Full-time Part-time Total Ongoing Full-time Part-time Total Non-

Ongoing

SES 3 2 - 2 - - - 2

SES 2 11 - 11 - - - 11

SES 1 38 1 39 - - - 39

EL 2 157 17 174 4 1 5 179

EL 1 317 81 398 15 4 19 417

APS 6 274 53 327 12 8 20 347

APS 5 109 26 135 11 1 12 147

APS 4 83 12 95 11 1 12 107

APS 3 4 1 5 - - - 5

APS 2 7 - 7 - - - 8

APS 1 5 - 5 - - - 5

Other 17 - 17 - - - 17

Total 1,024 191 1,215 53 16 69 1,284

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Management and Accountability

Table 4.11: Australian Public Service Act Employees by full-time and part-time status for previous period (2019-20)

Ongoing Non-Ongoing

Total Full-time Part-time Total Ongoing Full-time Part-time Total Non-

Ongoing

SES 3 3 - 3 - - - 3

SES 2 9 - 9 - - - 9

SES 1 41 1 42 - - - 42

EL 2 137 15 152 8 1 9 161

EL 1 336 68 404 12 6 18 422

APS 6 265 54 319 15 2 17 336

APS 5 126 24 150 12 3 15 165

APS 4 81 12 93 26 - 26 119

APS 3 9 1 10 - - - 10

APS 2 2 - 2 - - - 2

APS 1 5 - 5 2 - 2 7

Other - - - - - - -

Total 1,014 175 1,189 75 12 87 1,276

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Table 4.12: Australian Public Service Act Employment type by location current report period (2020-21)

Ongoing Non-Ongoing Total

NSW 74 2 76

QLD 29 1 30

SA 100 11 111

TAS 82 9 91

VIC 53 1 54

WA 6 1 7

ACT 705 30 735

NT 166 14 180

External Territories - - -

Overseas - - -

Total 1,215 69 1,284

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Management and Accountability

Table 4.13: Australian Public Service Act Employment type by location for previous period (2019-20)

Ongoing Non-Ongoing Total

NSW 70 8 78

QLD 24 1 25

SA 85 7 92

TAS 77 5 82

VIC 45 3 48

WA 4 1 5

ACT 715 41 756

NT 169 21 190

External Territories - - -

Overseas - - -

Total 1,189 87 1,276

Table 4.14: Australian Public Service Act Indigenous employment current report period (2020-21)

Total

Ongoing 280

Non-Ongoing 13

Total 293

Management and Accountability

95

Table 4.15: Australian Public Service Act Indigenous employment for previous period (2019-20)

Total

Ongoing 276

Non-Ongoing 16

Total 292

Table 4.16: Australian Public Service Act employment arrangements current report period (2020-21)

SES Non-SES Total

Enterprise Agreement - - -

Section 24(1) determination 52 1,232 1,284

Individual flexibility arrangement - - -

Total 52 1,232 1,284

Note: the CEO issued a Determination under section 24(1) of the Public Service Act 1999 to provide entitlements to all non-SES employees. The Determination substantially reflected the terms and conditions set out in the Department of the Prime Minister and Cabinet Enterprise Agreement 2017-2020. In April 2020, a majority of NIAA staff voted to defer bargaining for 12 months. The NIAA has negotiated its first enterprise agreement to cover non-SES employees which commenced on 2 August 2021.

Table 4.17: Australian Public Service Act employment arrangements for previous period (2019-20)

SES Non-SES Total

Enterprise Agreement - - -

Section 24(1) determination 54 1,222 1,276

Individual flexibility arrangement - - -

Total 54 1,222 1,276

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Management and Accountability

Table 4.18: Australian Public Service Act employment salary ranges by classification level (minimum/maximum) current report period (2020-21)

Minimum Salary Maximum Salary

SES 3 $355,253 $401,438

SES 2 $271,307 $295,355

SES 1 $201,622 $234,901

EL 2 $127,617 $151,885

EL 1 $109,644 $124,963

APS 6 $85,320 $95,880

APS 5 $77,139 $82,468

APS 4 $69,865 $74,718

APS 3 $64,226 $66,898

APS 2 $57,512 $61,286

APS 1 $48,966 $53,540

Other - -

Minimum/Maximum range $48,966 $401,438

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Table 4.19: Australian Public Service Act employment salary ranges by classification level (minimum/maximum) for previous period (2019-20)

Minimum Salary Maximum Salary

SES 3 $355,253 $401,438

SES 2 $266,347 $295,355

SES 1 $201,622 $234,901

EL 2 $125,115 $148,907

EL 1 $107,494 $122,513

APS 6 $83,647 $94,000

APS 5 $75,626 $80,851

APS 4 $68,495 $73,253

APS 3 $62,967 $65,586

APS 2 $56,384 $60,084

APS 1 $48,006 $52,490

Other - -

Minimum/Maximum range $48,006 $401,438

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Management and Accountability

Australian Public Service Act Employment Performance Pay by classification level current report period (2020-21)

The NIAA does not provide performance-based bonuses or payments to its employees.

Recruitment In January 2021, the NIAA launched a recruitment policy to ensure consistency in all our recruitment processes and to further strengthen recruitment acumen across the NIAA. A key requirement of the policy is diversity in the composition of our selection panels which must include gender balance, at least one panel member from outside the work group and a panel member who identifies as an Aboriginal and/ or Torres Strait Islander person. Panel members must also complete panel training within the previous 12 months prior to participating in a selection process. Another key requirement of the policy is to conduct an NIAA-wide expression of interest for all vacancies which are expected to be filled for greater than 3 months. This ensures all ongoing employees have the opportunity to apply for temporary movements within the NIAA to build their skills and knowledge.

In February 2021, we welcomed our inaugural NIAA Graduate Program cohort of 17. All come from diverse backgrounds and qualifications. The graduates rotate through 3 different business areas and undergo a comprehensive learning and development program to build foundation skills for their careers. The NIAA also continued to participate in the Career Starters Program. This program provides entry to the APS for people who have recently completed year 12. We welcomed five new Career Starters in 2021 including two Indigenous Career Starters. Our Career Starters work in the NIAA’s enabling areas. They are supported to complete a Certificate IV in Government while on the program. For the 2021 program, we partnered with the Department of Finance, which administers the Program, to introduce an Affirmative Measures Indigenous Stream aimed at attracting and recruiting more Indigenous candidates.

Flexible Work Workplace flexibility gives employees choice about how, when and where they work in consultation with their manager and taking into account operational requirements. Flexible work may include, among other things, changing patterns of attendance to work part-time or compressed hours, working outside of usual business hours or working from home. Flexible work can help to stimulate greater innovation, collaboration and productivity, while allowing individuals to balance work and personal priorities.

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NIAA is committed to facilitating flexible work to support wellbeing, inclusivity and productivity. Flexible working within NIAA is underpinned by IT infrastructure that enables activity-based and remote working, including by ensuring that all staff have laptops. As a result, we were well prepared to deal with the initial challenges arising from the COVID-19 pandemic and have continued to adopt agile and proactive approaches throughout 2020-21 to ensure the safety of our staff and the communities we work in.

In 2021-22, we will implement a revised policy on flexible working, which will allow all employees to request flexible working arrangements and provide increased guidance for staff and facilitate improved recording and monitoring of arrangements in place.

Executive Remuneration During the reporting period ending 30 June 2021, the NIAA had 9 executives who meet the definition of ‘Key Management Personnel’ (KMP). Their names and the length of term as KMP are summarised below in Table 4.21.

Table 4.21: Key management personnel for the reporting period

Name Position Term as KMP

Ray Griggs Chief Executive Officer July 2019 to June 2021

Blair Exell Deputy CEO December 2019 to June 2021

Letitia Hope Deputy CEO December 2019 to June 2021

Rachael Jackson Chief Operating Officer October 2019 to June 2021

Kevin Brahim* GM / SESB2 December 2019 to July 2020

Vance Khan GM / SESB2 January 2020 to June 2021

Jamie Fox* GM / SESB2 February 2020 to February 2021

Anne-Marie Roberts* GM / SESB2 August 2020 to May 2021

Debbie Mitchell* GM / SESB2 March 2021 to June 2021

* Rotating position of the Executive Board

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Management and Accountability

Note 6.2 of the financial statements for period ending 30 June 2021 disclosed the following KMP expenses:

Table 4.22: Key management personnel expenses for the reporting period

30 June 2021 $

Short-term benefits

Base Salary 2,387,004

Bonuses -

Other benefits & allowances 36,282

Total Short-term benefits 2,423,286

Superannuation contribution 344,154

Total Post-employment benefits 344,154

Long service leave 152,507

Total Other long-term benefits 152,507

Termination benefits -

Total Remuneration 2,919,947

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Table 4.23: Key Management Personnel remuneration for the reporting period ($)

Short-term benefits

Post-employment benefits

Other long-term

benefits

Termination

benefits

Total

Remuneration

Name

Base Salary

Bonuses

Other

benefits & allowances

Super-annuation contribution

Long service leave

Other

long-term benefits

Ray Griggs

540,690

-

5,875

21,778

15,983

-

-

584,325

Blair Exell

346,738

-

4,357

67,044

92,986

-

-

511,125

Letitia Hope

365,944

-

4,190

62,028

10,748

-

-

442,910

Rachael Jackson

251,194

-

4,357

50,032

8,070

-

-

313,653

Kevin Brahim

18,336

-

363

3,081

618

-

-

22,398

Vance Khan

284,808

-

4,357

41,175

8,076

-

-

338,416

Jamie Fox

222,166

-

4,357

36,321

5,918

-

-

268,763

Anne-Marie Roberts

250,243

-

3,631

46,075

7,193

-

-

307,142

Debbie Mitchell

106,885

-

4,796

16,619

2,915

-

-

131,215

Total

2,387,004

-

36,282

344,154

152,507

-

-

2,919,947

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Management and Accountability

Table 4.24: Senior executive remuneration for the reporting period ($)

Short-term benefits

Post-employment benefits

Other long-term benefits

Termination benefits

Total

Remuneration

Band

Number of Senior Executives

Average

Base Salary

Average Bonuses

Average

Other

benefits & allowances

Average Super-annuation contribution

Average

Long service leave

Average Other long-

term

benefits

Average Termination

Benefits

Average Total Remuneration

$0 - $220,000

35

92,593

-

2,159

15,060

4,782

-

4,487

119,081

$220,000 - $245,000

7

200,943

-

1,341

35,167

1,841

-

-

239,292

$245,000 - $270,000

11

213,030

-

2,386

39,113

1,359

-

-

255,887

$270,000 - $295,000

7

233,528

-

4,493

35,936

9,001

-

-

282,957

$295,000 - $320,000

8

248,992

-

7,537

41,420

9,343

-

-

307,292

$320,000 - $345,000

2

280,530

-

-

43,127

7,955

-

-

331,612

Total

70

159,691

-

2,899

26,753

4,984

-

2,243

196,570

Note: the total number of SES included in the above table represent those SES who worked for the full-year and past-year due to

leaving the Agency and any acting arrangements where the length of acting was longer than two months. As such the total

numbers will be higher than the permanent workforce at these levels.

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103

Work Health and Safety The NIAA maintains safety as a key priority for all work we undertake. The CEO continued to champion WHS improvements and a positive safety culture throughout the NIAA.

Initiatives and Outcomes

The NIAA delivered a number of health and safety initiatives in the reporting period.

Delivery of Due Diligence Training

Clyde and Co conducted due diligence awareness training for the NIAA’s executive to assist them in understanding the extent of their duty under the WHS Act and how to ensure they are effectively meeting these requirements.

National Safe Work Month

NIAA participated in National Safe Work Month in October 2020 through the implementation of a range of initiatives and informative sessions available to all staff nationally.

Activities included:

• themed messaging each week across the month

• a series of factsheets and intranet articles on health, wellbeing and safety

• Employee Assistance Program (EAP) information sessions including focus on working at home and the effects of isolation on wellbeing

• release of safety messaging posters to all locations.

Work Health and Safety Management System

NIAA continued development and implementation of a tailored WHS Management System that meets the requirements of ISO 45001:2018.

National Influenza Vaccination Program

Staff across all locations were provided with access to an influenza vaccination program through NIAA-specific clinics and by offering vouchers or reimbursement of the vaccination cost.

The program has assisted staff to continue to deliver remote programs in areas where there is a requirement to have an influenza vaccination in order to travel to communities.

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Management and Accountability

Employee Assistance Program

The NIAA separated from the EAP contract with PM&C and engaged Benestar for an agency-specific contract. The new contract includes a range of services tailored and available to all staff nationally.

The NIAA’s Employee Assistance Program Provider offers a bespoke service catalogue to better support the diversity of staff in the NIAA. This included the introduction of a dedicated Aboriginal and Torres Strait Islander hotline, as well as a range of wellbeing and mental health seminars which have been offered to staff through the year.

COVID-19 Response

The NIAA implemented and sustained an effective response to the COVID-19 pandemic.

Plans were implemented for all locations to support staff to work safely and minimise the risk of transmission through proactive cleaning regimes, desk placement and active monitoring of staffing numbers in office locations.

The NIAA remains agile and continue to monitor developments and changes in jurisdictions and pivot where required to meet requirements and effectively support staff.

Rehabilitation Management System Audit

The NIAA undertook the annual Rehabilitation Management System audit in August 2020 for the 2019-20 financial year.

The audit identified areas for improvement which were mapped into a corrective action plan. All corrective actions from the 2019-20 financial year have been implemented.

The next annual Rehabilitation Management System audit will be conducted in late August 2021 for the 2020-21 financial year. The audit will review the existing Rehabilitation Management System and identify areas for continual improvement.

Reasonable Adjustments

The NIAA have released a Reasonable Adjustments guideline and passport to formalise the existing commitment to provide an accessible, inclusive work environment to enable people with a disability, injury or illness to participate fully in all aspects of employment.

NewAccess

The NIAA signed on to be participate in the two-year NewAccess pilot program which is run by Comcare and BeyondBlue. NewAccess is a free and confidential mental health coaching program, designed to help workers overcome everyday challenges.

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Mental Health Capability Pilot

From July 2020 until June 2021, we participated in a pilot of the APS Mental Health Capability Framework (MHCF). The MHCF offered an evidence-based approach to creating and maintaining mentally healthy workplaces across the APS.

It focuses resources, interventions and development across six domains: Prevent Harm, Promote Mental Health, Support Recovery Pathways, Build Literacy and Develop Capability, Leadership and Governance and Evaluate and Improve. At the commencement of the pilot, a baseline measure of the NIAA’s capability against each domain was taken.

Post-pilot evaluation identified the NIAA had improved across all domains. While there has been some good progress, there is still work to be done in the areas of capability development, and role design to minimise psychological risk.

The final report from the taskforce conducting the pilot recommended that a whole-of-APS approach to building mental health and suicide prevention capability is adopted and that an APS Mental Health and Suicide Prevention Unit be established.

We will now work on a broader implementation of the pilot into business as usual.

Notifiable Incidents and Investigations

Under Schedule 2, Part 3 of the WHS Act, the NIAA must report details of notifiable incidents, investigations, improvement notices, prosecutions and other matters as prescribed.

Table 4.25: Incidents notified under the Work Health and Safety Act 2011 (Cth), 2020-21

Incident type Number

Deaths that required notice under section 38 -

Serious injury or illness that required notice under section 38 -

Dangerous incidents that required notification under section 38 2

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Management and Accountability

Table 4.26: Investigations, improvement notices and prosecutions made under the Work Health and Safety Act 2011 (Cth), 2020-21

Category Number

Notices given to the department under section 191 (improvement notices) -

Notices given to the department under section 195 (prohibition notices) -

Notices given to the department under section 198 (non-disturbance) -

Investigations conducted under part 10 -

Disability Reporting Mechanism

The National Disability Strategy 2010-2020 is Australia’s overarching framework for disability reform. It acts to ensure the principles underpinning the United Nations Convention on the Rights of Persons with Disabilities are incorporated into Australia’s policies and programs that affect people with disability, their families and carers. On 4 December 2020, disability ministers from across Australia issued a Statement of Continued Commitment to the National Disability Strategy to uphold the rights of people with disability between the expiry of the current strategy at the end of 2020, and the finalisation of the new national disability strategy in 2021.

All levels of government will continue to be held accountable for the implementation of the strategy through biennial progress reporting to the Council of Australian Governments. Progress reports can be found at www.dss.gov.au.

Disability reporting is included in the Australian Public Service Commission’s State of the Service reports and the APS Statistical Bulletin.

These reports are available at www.apsc.gov.au.

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107

External Scrutiny Judicial and Administrative Decisions The NIAA has not been the subject of any significant judicial or administrative decisions in 2020-21.

Reports by the Auditor-General The NIAA participated in one Australian National Audit Office performance audit that was tabled in 2020-21:

• Indigenous Advancement Strategy - Children and Schooling Program and Safety and Wellbeing Program.

The NIAA accepted all five recommendations made by the audit. To view the audit report please visit: www.anao.gov.au/work/performance-audit/ias-children-and-schooling-program-and-safety-and-wellbeing-program.

Parliamentary Committees Table 4.27: The NIAA provided evidence and/or submissions to the following parliamentary committee inquiries in 2020-21

Committee Inquiry

Senate Standing Committee for the Scrutiny of Delegated Legislation Advice sought from the Minister for Indigenous Australians regarding the Registered Native Title Bodies Corporate

Legislation Amendment Regulations 2021

Senate Select Committee on the Aboriginal Flag Inquiry into current and former copyright and licensing arrangements for the Aboriginal flag design

For further information on the NIAA’s submissions, responses to questions on notice, and transcripts of hearings, please visit: www.aph.gov.au.

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Management and Accountability

Reports by the Commonwealth Ombudsman The Commonwealth Ombudsman did not release any reports during 2020-21 that involved the NIAA or that had, or might have, a significant impact on the NIAA’s operations.

Complaints Management The NIAA manages complaints impartially and transparently through our complaints and feedback system. Complaints and feedback are usually received through the online portal on the NIAA website, the complaints email address: complaints@niaa.gov.au and the complaints hotline (02) 6152 3050. During 2020-21, 59 complaints were received by the NIAA.

Freedom of Information Entities subject to the Freedom of Information Act 1982 (FOI Act) are required to publish information to the public as part of the Information Publication Scheme (IPS). This requirement is in Part II of the FOI Act and has replaced the former requirement to publish a section 8 statement in an annual report. Each agency must display on its website a plan showing what information it publishes in accordance with the IPS requirements.

To view the NIAA’s IPS plan, please visit: https://www.niaa.gov.au/foi.

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109

Financial Performance

The NIAA’s financial statements are presented in Section 5 of this report with the Australian National Audit Office issuing an unmodified audit opinion on 28 September 2021.

A summary of the NIAA’s financial performance for Departmental and Administered activities are provided below.

Departmental Activities

The NIAA has demonstrated strong financial management during 2020-21. The NIAA has reported total comprehensive income of $7.4 million compared to a loss of $19.4 million in 2019-20. After adjusting for unfunded depreciation/amortisation, principal payments of lease liabilities and changes in the asset revaluation reserve the NIAA recorded a net cash operating surplus of $9.9 million.

Own-source Revenue

A total of $10.8 million of own-source revenue was recorded for 2020-21. Own-source revenue comprises mainly of cost recoveries and rental income from sub leased premises. Gains are the result of recognising assets received free of charge.

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Management and Accountability

Expenses

Departmental expenses are comprised mainly of employee expenses, supporting the Indigenous Advancement Strategy. Supplier expenses were lower than expected due to the delay of expected legal expenditure and reduced travel expenses due to COVID-19 restrictions.

Figure 1: NIAA Departmental income and expenses 2020-21

Appropriations ($256.8m) Own source revenue ($10.8m) Gains ($0.7m)

Employee expense ($158.7m) Supplies ($83.3m) Depreciation ($30.3m) Finance costs ($1.9m) Other ($0.01m)

Income $268.3 million

Expenses $274.3 million

$9.9 million surplus • Excluding depreciation and changes in the asset revaluation reserve • including lease payments

Assets and Liabilities

The NIAA reported a net asset position of $104 million. The increase in the agencies net asset position is largely attributable to an increase in trade and other receivables due to a higher than an anticipated appropriation receivable balance as at 30 June 2021.

Figure 2: NIAA Departmental assets and liabilities 2020-21

Lease liabilities ($118.8m) Employee provisions ($53.1m) Payables ($16.5m) Other provisions ($6.7m)

Property, plant and equipment ($196.0m) Receivables ($85.3m) Intangibles ($15.8m) Prepayments ($2.2m) Cash ($0.0m)

Assets $299 million

Liabilities $195 million

$104 million net assets

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Administered Activities

In 2020-21, the NIAA administered the Government’s Indigenous Advancement Strategy (IAS) with budgeted expenditure of $1.794 billion including special appropriations and special accounts expenditure. Administered expenditure is recorded across six programs. Actual administered expenses totalled $1.742 billion for 2020-21, and comprised primarily of grant payments ($1.381 billion, 79.2 per cent of the total).

Figure 3: NIAA Administered income and expenses 2020-21

Grants ($1.381b) Payment associated with Land Councils ($256.3m) Payment to Indigenous Land and Sea Corporation ($54.8m) Supplies ($36.3m) Other ($13.9m)

Indigenous Land and Sea Corporation (54.8m) Other revenue ($10.3m) Interest ($10.2m) Reversal of impairment loss ($3.9m) Lease income ($2.7m)

Income $82.0 million

Expenses $1.742 billion

Net cost of services $1.660 billion

Administered Assets and Liabilities

The NIAA holds net administered assets of $1.392 billion. The main contributor to this balance is the Aboriginals Benefit Account (ABA) term deposit investment holdings, approximately $1.359 billion.

Figure 4: NIAA Administered assets and liabilities 2020-21

Assets

$1.431 billion

Liabilities $39.3 million

$1.392 billion Net assets

Grants payable ($31.1m) Trade creditors and accruals ($4.5m) Other payables ($3.3m) Leases ($0.4m)

Term desposits ($1.359b) Cash and cash equivalent (43.2m) Trade and other receivables ($17.4m) Property, plant and equipment ($11.4m) Prepayments ($0.4m)

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Management and Accountability

Table 4.28: Resourcing Statement

Actual Available Appropriation for 2020-21 $’000

Payments Made 2020-21 $’000

Remaining balance 2020-21 $’000

(a) (b) (a)-(b)

Ordinary annual services

Departmental appropriation1,4 343,046 268,081 74,965

Total 343,046 268,081 74,965

Administered expenses

Administered appropriation1 1,377,196 1,334,100 -

Total 1,377,196 1,334,100 -

Total ordinary annual services A 1,720,242 1,602,181 -

Other services

Administered expenses

Specific payments to States, Act, NT and local Government

Administered appropriations² 3,609 3,609 -

Total 3,609 3,609 -

Departmental non-operating

Equity injections² 4,951 1,162 3,789

Total 4,951 1,162 3,789

Total other services B 8,560 4,771 -

Total available annual appropriations and payments A+B 1,728,802 1,606,952 -

Special appropriations

Special appropriations limited

by criteria/entitlement

Aboriginal Land Rights (Northern Territory) Act 1976 - 392,392 -

Higher Education Support Act 2003 - 71,682 -

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113

Actual Available Appropriation for 2020-21 $’000

Payments Made 2020-21 $’000

Remaining balance 2020-21 $’000

(a) (b) (a)-(b)

Special appropriations limited

by amount

Public Governance, Performance and Accountability Act 2013 - - -

Total special appropriations C - 464,074 -

Special accounts³

Opening balance 24,353 - -

Appropriation receipts 412,238 - -

Non-appropriation receipts to Special Accounts 1,934,939 - -

Payments made - 2,328,312 -

Total special accounts D 2,371,530 2,328,312 43,218

Total Resourcing and payments A+B+C+D 4,100,332 4,399,338 -

Less appropriations drawn from annual or special appropriations above and credited to special accounts

(412,238) (412,238) -

Total net resourcing and payments for the NIAA 3,688,094 3,987,100 -

1 Appropriation Act (No. 1) 2020-21, Supply Act (No.1) 2020-21, Appropriation Act (No. 3) 2020-21. This may also include prior-year departmental appropriation and section 74 external revenue. For further details refer to Note 5.1 to the financial statements.

2 Appropriation Act (No. 2) 2020-21 and Supply Act (No.2). For further details refer to Note 5.1 to the financial statements.

3 Excludes trust moneys held in Services for Other Entities and Trust Moneys (SOETM) and other special accounts.

4 Departmental capital budgets are not separately identified in Appropriation Bill (No.1, 3, 5) and form part of ordinary annual services items. For accounting purposes, this amount has been designated as a ‘contribution by owner’.

Table 4.28: Resourcing Statement (cont.)

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Management and Accountability

Table 4.29: Expenses for Outcome 1

Outcome 1: Improve results for Indigenous Australians including in relation to school attendance, employment and community safety, through delivering services and programmes, and through measures that recognise the special place that Indigenous people hold in this Nation.

Budget* 2020-21 $’000

Actual Expenses 2020-21 $’000

Variance 2020-21 $’000

(a) (b) (a)-(b)

Program 1.1: Jobs, Land and the Economy

Administered expenses

Ordinary Annual Services (Appropriation Act No. 1) 732,710 726,631 6,079

Special appropriations 388,306 392,392 (4,086)

Special Accounts 354,651 346,586 8,065

Less expenses made from appropriations credited to special accounts (387,253) (391,349) 4,096

Expenses not requiring appropriation in the Budget year 9,379 395 8,984

Total for Program 1.1 1,097,793 1,074,655 23,138

Program 1.2: Children and Schooling

Administered expenses

Ordinary Annual Services (Appropriation Act No. 1) 230,670 224,665 6,005

Other Services (Appropriation Act No.2) 3,609 3,609 -

Special appropriations 71,682 71,682 -

Special Accounts 1,255 565 690

Expenses not requiring appropriation in the Budget year 2 - 2

Total for Program 1.2 307,218 300,521 6,697

Program 1.3: Safety and Wellbeing

Administered expenses

Ordinary Annual Services (Appropriation Act No. 1) 261,330 266,044 (4,714)

Special Accounts 177 - 177

Total for Program 1.3 261,507 266,044 (4,537)

Management and Accountability

115

Outcome 1: Improve results for Indigenous Australians including in relation to school attendance, employment and community safety, through delivering services and programmes, and through measures that recognise the special place that Indigenous people hold in this Nation.

Budget* 2020-21 $’000

Actual Expenses 2020-21 $’000

Variance 2020-21 $’000

(a) (b) (a)-(b)

Program 1.4: Culture and Capability

Administered expenses

Ordinary Annual Services (Appropriation Act No. 1) 56,625 53,261 3,364

Expenses not requiring appropriation in the Budget year - 2,202 (2,202)

Total for Program 1.4 56,625 55,463 1,162

Program 1.5: Remote Australia Strategies

Administered expenses

Ordinary Annual Services (Appropriation Act No. 1) 52,867 59,781 (6,914)

Special Accounts 8,900 1,536 7,364

Expenses not requiring appropriation in the Budget year - 124 (124)

Less expenses made from appropriations credited to special accounts - (20,888) 20,888

Total for Program 1.5 61,767 40,553 21,214

Program 1.6: Evaluation and Research

Administered expenses

Ordinary Annual Services (Appropriation Act No. 1) 10,000 4,857 5,143

Total for Program 1.6 10,000 4,857 5,143

Program 1.7: Program Support

Departmental expenses

Departmental appropriation1 253,432 244,153 9,279

S74 External Revenue 8,986 10,259 (1,273)

Expenses not requiring appropriation in the Budget year² 12,428 19,891 (7,463)

Total for Program 1.7 274,846 274,303 543

Table 4.29: Expenses for Outcome 1 (cont.)

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Management and Accountability

Outcome 1: Improve results for Indigenous Australians including in relation to school attendance, employment and community safety, through delivering services and programmes, and through measures that recognise the special place that Indigenous people hold in this Nation.

Budget* 2020-21 $’000

Actual Expenses 2020-21 $’000

Variance 2020-21 $’000

(a) (b) (a)-(b)

Outcome 1 Totals by appropriation type

Administered expenses

Ordinary Annual Services (Appropriation Act No. 1) 1,344,202 1,335,239 8,963

Other Services (Appropriation Act No.2) 3,609 3,609 -

Special appropriations 459,988 464,074 (4,086)

Special Accounts 364,983 348,687 16,296

Expenses not requiring appropriation in the Budget year 9,381 2,721 6,660

Less expenses made from appropriations credited to special accounts (387,253) (412,237) 24,984

Administered total 1,794,910 1,742,093 52,817

Departmental expenses

Departmental appropriation1 253,432 244,153 9,279

S74 External Revenue 8,986 10,259 (1,273)

Expenses not requiring appropriation in the Budget year² 12,428 19,891 (7,463)

Departmental total 274,846 274,303 543

Total expenses for Outcome 1 2,069,756 2,016,395 53,360

Budget 2020-21

Actuals 2020-21 Variance 2020-21

Average staffing level (number) 1,210 1,154 56

* Full year budget, including any subsequent adjustments made to the 2020-21 Additional Estimates budget.

1. Estimated expenses incurred in relation to receipts retained under section 74 of the PGPA Act.

2. Expenses not requiring appropriation in the Budget year include: depreciation expenses, amortisation expenses, write-down and impairment of assets and audit fees.

Table 4.29: Expenses for Outcome 1 (cont.)

Management and Accountability

117

Procurement

In 2020-21, the NIAA undertook procurement and purchasing activities in accordance with the principles set out in the Commonwealth Procurement Rules (CPRs).

The CPRs are applied to the NIAA’s procurement activities through the Accountable Authority Instructions and supporting operational guidelines and procurement framework. The NIAA’s procurements are also supported by the provision of centralised advice on all procurement matters provided by PM&C under a shared service arrangement. This ensures that the NIAA undertakes competitive, non-discriminatory procurement processes; uses resources efficiently, effectively, economically and ethically; and makes decisions in an accountable manner.

The NIAA paid 98 per cent of invoices within their required time frames.

In 2020-21, the NIAA awarded 78 new contracts over $10,000 to Indigenous businesses. This represented 21 per cent of all NIAA contracts awarded with a value over $10,000. The total estimated value of contracts the NIAA awarded to Indigenous businesses in 2020-21 was $11.6 million, or 13 per cent of total contract value.

The NIAA’s standard contract templates included provisions allowing the Auditor-General to have access to the relevant contractor’s premises. Contracts of $100,000 or greater (inclusive of GST) that were let during 2020-21 provided for the Auditor-General to have access to the relevant contractor’s premises where appropriate.

There were no contracts in 2020-21 in excess of $10,000 (inclusive of GST) or standing offers that were exempt from being reported on AusTender on the basis that they would disclose exempt matters under the Freedom of Information Act 1982.

Information on procurements expected to be undertaken in 2020-21 through an open approach to market is published in the NIAA’s annual procurement plan, available on the AusTender website (www.tenders.gov.au).

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Management and Accountability

Reportable Consultancy Contracts Table 4.30: Reportable consultancy contract expenditure 2020-21

Reportable Consultancy Contracts Number

Expenditure $ (GST inc.)

New contracts entered into during the reporting period 16 593,095

Ongoing contracts entered into during a previous reporting period 7 830,360

Total 23 1,423,455

Table 4.31: Organisations receiving a share of reportable consultancy contract expenditure, 2020-21

Organisations receiving a share of reportable consultancy contract expenditure 2020-21 Expenditure $ (GST inc.)

Proportion of 2020-21 total consultancy spend (%)

Nous Group Pty Ltd (ABN 66086210344) 420,658 30%

SNAICC-National Voice for our Children (Aboriginal and Torres Strait Islander Corporation (ABN 42513562148)

279,082 20%

KPMG Financial Advisory Services (Australia) Pty Ltd (ABN 43007363215) 98,340 7%

International Economics Unit Trust (ABN 11705723812) 79,943 6%

Synergy Group Australia Pty Ltd (ABN 65119369827) 79,900 6%

ESRI-Australia Pty Ltd (ABN 16008852775) 79,420 6%

Total of the largest shares 1,037,343 73%

During 2020-21, 16 new reportable consultancy contracts were entered into, involving total actual expenditure of $0.593 million. In addition, seven ongoing reportable consultancy contracts were active during the period, involving total actual expenditure of $0.83 million.

Annual reports contain information about actual expenditure on reportable consultancy contracts. Information on the value of reportable consultancy contracts is available on the AusTender website.

Management and Accountability

119

NIAA engages consultants when specialist expertise or independent research, review or assessment is required. Decisions to engage consultants are made in accordance with the Public Governance Performance and Accountability Act 2013 (PGPA Act) and related rules, including the Commonwealth Procurement Rules (CPRs) and relevant internal policies.

Reportable Non-consultancy Contracts

Table 4.32: Reportable non-consultancy contract expenditure 2020-21

Reportable non-consultancy contracts Number

Expenditure $ (GST inc.)

New contracts entered into during the reporting period 357 35,645,880

Ongoing contracts entered into during a previous reporting period 198 16,433,411

Total 555 52,079,291

Table 4.33: Organisations receiving a share of reportable non-consultancy contract expenditure, 2020-21

Organisations receiving a share of reportable non-consultancy contract expenditure 2020-21 Expenditure $ (GST inc.)

Proportion of 2020-21 total non-consultancy spend (%)

Jones Lang LaSalle (ACT) Pty Limited (ABN 69008585260)

9,027,685 17%

VIVA Energy Australia Pty Ltd (ABN 46004610459) 8,500,179 16%

Australian Private Networks Pty Ltd (ABN 27103009552) 4,631,559 9%

BP Australia Pty Ltd (ABN 53004085616) 2,205,301 4%

Comcare Australia (ABN 41640788304) 1,572,422 3%

Total of the largest shares 25,937,146 50%

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Management and Accountability

During 2020-21, 357 new reportable non-consultancy contracts were entered involving total actual expenditure of $35.65 million. In addition, 198 ongoing reportable non-consultancy contracts were active during the period, involving total actual expenditure of $16.43 million.

Annual reports contain information about actual expenditure on reportable non-consultancy contracts. Information on the value of reportable non-consultancy contracts is available on the AusTender website.

The decision to engage a supplier is made in accordance with the PGPA Act and related rules, including the CPRs and relevant internal policies.

Procurement Initiatives to Support Small Business The NIAA supports small business participation in the Commonwealth Government procurement market. Small and Medium Enterprises (SMEs) and Small Enterprise participation statistics are available on the Department of Finance’s website: https://www.finance.gov.au/government/procurement/statistics-australian-government-procurement-contracts-.

Procurement practices support SMEs by the use of the Commonwealth Contracting Suite for low-risk procurements valued under $200,000. Practices also support the use of electronic systems such as e-invoicing and payment cards.

The NIAA recognises the importance of ensuring that small businesses are paid on time. The results of the Survey of Australian Government Payments to Small Business are available on the Treasury website: www.treasury.gov.au.

Management and Accountability

121

Significant Non-compliance Issues with Finance Law

No significant instances of non-compliance requiring a report to the responsible minister in accordance with the PGPA Act have been recorded in the NIAA in 2020-21.

Table 4.34: Significant non-compliance with the Finance Law

Description of non-compliance Remedial Action

N/A N/A

Assets Management The NIAA manages its assets in accordance with Department of Finance Resource Management Guides and relevant accounting standards.

The NIAA administers a significant strategic asset in the form of an investment on behalf of the Australian Government for the Aboriginals Benefit Account (ABA), which is a special account. The ABA investment strategy is focused on the operating cash flow requirements and management of risks. Monies surplus to immediate operating requirements are invested under section 58 of the PGPA Act. Further details regarding the ABA are contained in the appendices of the ABA annual report.

122 | Annual Report 2020-21

Management and Accountability

Property The NIAA occupied office space in 39 locations as of 30 June 2021. Of these, the NIAA owned one commercial building, leased 23 office spaces, and was hosted in 15 locations.

The NIAA receives revenue in 18 of the 39 leased locations, and the owned commercial building. The NIAA pays rent to 7 other Commonwealth entities for the 15 hosted office spaces.

The NIAA owned 96 residential properties to provide accommodation for staff in locations where it would otherwise be difficult to secure suitable housing.

In addition, NIAA has government engagement co-ordinators (GEC) and visiting officer quarters (VOQ) in 60 remote locations in the Northern Territory, Queensland, Western Australia and South Australia. NIAA staff work and live in Indigenous communities to support our purpose.

The NIAA’s property portfolio is managed externally by Jones Lang LaSalle (JLL) in accordance with the Australian Government Property Management Framework under the Whole of Australian Government Property Services Provider Arrangements. Property Services Coordinated Procurement are managed by the Department of Finance as a whole-of-government initiative.

The NIAA continually reviews its property portfolio to ensure that it meets business objectives and is as cost efficient as possible.

Management and Accountability

123

Environmental Performance The NIAA has a responsibility to the Australian Government and the wider community to minimise the impact of our operations on the environment.

Section 516A of the Environment Protection and Biodiversity Conservation Act 1999 (EPBC Act) requires that Australian Government entities include a section detailing their environmental performance and contribution to ecologically sustainable development in their annual report.

In 2020-21 we continued to mitigate the effects of our impact on the environment by:

• including environmental impacts in our purchasing policies where appropriate complying with all relevant Commonwealth, state and territory environmental legislation, regulations, policies and initiatives

• using technology such as videoconferencing to facilitate meetings with interstate colleagues where appropriate

• co-locating with other agencies in regional locations as leases expire or when opportunities arise

• maintaining a National Australian Built Environment Rating System (NABERS) 5-star base building rating for building energy at Charles Perkins House, 16 Bowes Place, Woden ACT

• ensuring measures that increased the NABERS energy tenancy rating at Jacana house, 39 Wood St, Darwin NT from 4 stars to 4.5 stars in 2019-20 were maintained (certification of rating pending and due in September 2021)

• reducing environmental impact through usage of solar system installed in the Ceduna office

• recycling organic waste that contributed to reducing carbon dioxide emission; creating livestock feed for Australian farmers and feeding insects

• monitoring energy usage and gaseous fuels at our properties across Australia to identify potential savings (see Table 4.35)

• maintaining a ‘paper-light office’ by the use of electronic document management systems and flexible mobile technology solutions for staff

• using energy saver mode for most office equipment when not in use

• purchasing up to 10 per cent of the energy for tenant power from green power sources for Canberra offices.

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Management and Accountability

Table 4.35: Water and energy usage, cost and emissions comparison

2020-21 2019-20 Difference

Energy Consumption (GJ) 12,889 13,587 (698)

Energy Emissions (t CO2e) 2,709 2,867 (158)

Energy cost ($) 2,343,692 2,495,887 (152,195)

Gaseous fuels (MJ) 1,854 2,565 (710)

Water consumption (kL) 155,483 169,717 (14,234)

Water cost ($) 508,207 526,485 (18,278)

Note: The following information is provided in accordance with section 516A of the Environment Protection and Biodiversity Conversation Act 1999. The NIAA does not administer any legislation that has a direct impact on ecologically sustainable development.

Management and Accountability

125

Advertising and Market Research The NIAA did not undertake media advertising campaigns in 2020-21 or make any payments to direct mail organisations or polling organisations. In accordance with section 311A of the Commonwealth Electoral Act 1918, the following payments of $14,300 or more (including GST) for non-campaign advertising and market research are set out in Table 4.36.

Table 4.36: Advertising and market research greater than $14,300

Organisation Purpose Expenditure $

Ernst & Young Develop and conduct approach to market

for National Indigenous Postvention Services 98,184

Mediabrands Australia Pty Ltd Indigenous Voice Public Notices on social media and radio 43,185

Grants Information on grants awarded by the NIAA during the period 1 July 2020 to 30 June 2021 is available at: www.grants.gov.au.

127

SECTION FIVE

Financial Statements

128 | Annual Report 2020-21

Financial Statements

Independent Auditor’s Report

GPO Box 707 CANBERRA ACT 2601 19 National Circuit BARTON ACT Phone (02) 6203 7300 Fax (02) 6203 7777

OFFICIAL

OFFICIAL

INDEPENDENT AUDITOR’S REPORT

To the Minister for Indigenous Australians

Opinion

In my opinion, the financial statements of the Aboriginals Benefit Account (‘the Entity’) for the year ended 30 June 2021:

(a) comply with Australian Accounting Standards - Reduced Disclosure Requirements and the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015; and

(b) present fairly the financial position of the Entity as at 30 June 2021 and its financial performance and cash flows for the year then ended.

The financial statements of the Entity, which I have audited, comprise the following statements as at 30 June 2021 and for the year then ended:

• Statement by the Chief Executive Officer and Chief Financial Officer; • Statement of Comprehensive Income; • Statement of Financial Position; • Statement of Changes in Equity; • Cash Flow Statement; and • Notes to the financial statements, comprising a Summary of Significant Accounting Policies and other

explanatory information.

Basis for opinion

I conducted my audit in accordance with the Australian National Audit Office Auditing Standards, which incorporate the Australian Auditing Standards. My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Entity in accordance with the relevant ethical requirements for financial statement audits conducted by the Auditor-General and his delegates. These include the relevant independence requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) to the extent that they are not in conflict with the Auditor-General Act 1997. I have also fulfilled my other responsibilities in accordance with the Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Accountable Authority’s responsibility for the financial statements

As the Accountable Authority of the Entity, the Chief Executive Officer of the National Indigenous Australians Agency is responsible under the Public Governance, Performance and Accountability Act 2013 (the Act) for the preparation and fair presentation of annual financial statements that comply with Australian Accounting Standards - Reduced Disclosure Requirements and the rules made under the Act.

Under section 64B(4) of the Aboriginal Land Rights (Northern Territory) Act 1976, sections 42 and 43 (other than subsection 43(4)) of the Public Governance, Performance and Accountability Act 2013 (which deal with annual financial statements for Commonwealth entities and audits of those statements), and rules made for the purposes of those sections, apply in relation to the Aboriginals Benefit Account as if the Account were a Commonwealth entity and the Chief Executive Officer were the accountable authority of that Commonwealth entity.

The Chief Executive Officer is also responsible for such internal control as the Chief Executive Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Financial Statements

129

OFFICIAL

OFFICIAL

In preparing the financial statements, the Chief Executive Officer is responsible for assessing the ability of the Entity to continue as a going concern, taking into account whether the Entity’s operations will cease as a result of an administrative restructure or for any other reason. The Chief Executive Officer is also responsible for disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the assessment indicates that it is not appropriate.

Auditor’s responsibilities for the audit of the financial statements

My objective is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian National Audit Office Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.

As part of an audit in accordance with the Australian National Audit Office Auditing Standards, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:

• identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control; • obtain an understanding of internal control relevant to the audit in order to design audit procedures that are

appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Entity’s internal control; • evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accountable Authority; • conclude on the appropriateness of the Accountable Authority’s use of the going concern basis of accounting

and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the Entity to cease to continue as a going concern; and • evaluate the overall presentation, structure and content of the financial statements, including the

disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

I communicate with the Accountable Authority regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.

Australian National Audit Office

Rahul Tejani Executive Director Delegate of the Auditor-General

Canberra 29 September 2021

130 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency

Financial Statements For the period ended 30 June 2021

Page | 1

Contents

Certification

Primary financial statements Statement of Comprehensive Income Statement of Financial Position Statement of Changes in Equity Cash Flow Statement Administered Schedule of Comprehensive Income Administered Schedule of Assets and Liabilities Administered Reconciliation Schedule Administered Cash Flow Statement

Overview

Notes to the financial statements

1. Departmental Financial Performance ....................................................................................................................... 17

1.1. Expenses......................................................................................................................................................... 17

1.2. Own-Source Revenue and Gains .................................................................................................................... 19

2. Income and Expenses Administered on Behalf of Government............................................................................. 21

2.1. Administered - Expenses................................................................................................................................. 21

2.2. Administered - Income..................................................................................................................................... 23

3. Departmental Financial Position ............................................................................................................................... 24

3.1. Financial Assets............................................................................................................................................... 24

3.2. Non-Financial Assets....................................................................................................................................... 25

3.3. Payables.......................................................................................................................................................... 29

3.4. Interest Bearing Liabilities................................................................................................................................ 29

3.5. Other Provisions .............................................................................................................................................. 31

4. Assets and Liabilities Administered on Behalf of Government.............................................................................. 32

4.1. Administered - Financial Assets....................................................................................................................... 32

4.2. Administered - Non-Financial Assets............................................................................................................... 33

4.3. Administered - Payables.................................................................................................................................. 34

4.4. Administered - Interest Bearing Liabilities........................................................................................................ 34

5. Funding ....................................................................................................................................................................... 35

5.1. Appropriations.................................................................................................................................................. 35

5.2. Special Accounts ............................................................................................................................................. 38

5.3. Net Cash Appropriation Arrangements ............................................................................................................ 40

6. People and Relationships .......................................................................................................................................... 41

6.1. Employee Provisions ....................................................................................................................................... 41

6.2. Key Management Personnel Remuneration .................................................................................................... 42

6.3. Related Party Disclosures ............................................................................................................................... 42

7. Managing Uncertainties ............................................................................................................................................. 43

7.1. Contingent Assets and Liabilities..................................................................................................................... 43

7.2. Financial Instruments....................................................................................................................................... 43

7.3. Administered - Financial Instruments............................................................................................................... 45

8. Other Information ....................................................................................................................................................... 47

8.1. Current/Non-current Distinction for Assets and Liabilities ................................................................................. 47

8.2. Restructuring..................................................................................................................................................... 49

Financial Statements

131

National Indigenous Australians Agency Statement by the Accountable Authority and Chief Financial Officer

Page | 2

In our opinion, the attached financial statements for the year ended 30 June 2021 comply with subsection 42(2) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act), and are based on properly maintained financial records as per subsection 41(2) of the PGPA Act.

In our opinion, at the date of this statement, there are reasonable grounds to believe that the National Indigenous Australians Agency will be able to pay its debts as and when they fall due.

Signed…………………. Signed…………………

Blair Exell Nicholas Creagh

A/g Chief Executive Officer Chief Financial Officer

September 2021 September 2021

132 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Statement of Comprehensive Income for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 3

2021 2020 Budget

Notes $'000 $'000 $'000

NET COST OF SERVICES Expenses Employee benefits 1.1A 158,702 154,542 155,268

Suppliers 1.1B 83,274 86,168 91,954

Depreciation and amortisation 3.2 30,336 26,416 25,780

Finance costs 1.1C 1,893 2,031 1,844

Impairment loss on financial instruments 1 14 -

Write-down and impairment of non-financial assets 1.1D 97 2,623 -

Losses from asset sales 1.1E - 16 -

Total expenses 274,303 271,810 274,846

Own-Source Revenue Revenue from contracts with customers 1.2A 8,280 7,644 6,959

Rental income 1.2B 1,979 1,991 2,027

Resources received free of charge 1.2C 560 361 368

Total own-source revenue 10,819 9,996 9,354

Gains Other gains 1.2E 717 559 -

Total gains 717 559 -

Total own-source revenue 11,536 10,555 9,354

Net cost of services (262,767) (261,255) (265,492)

Revenue from Government 1.2D 256,800 243,322 253,432

Deficit (5,967) (17,933) (12,060)

OTHER COMPREHENSIVE INCOME / (LOSS) Items not subject to subsequent reclassification to net cost of services Changes in asset revaluation surplus 3.2 13,397 (1,455) -

Total other comprehensive income / (loss) 13,397 (1,455) -

Total comprehensive income / (loss) 7,430 (19,388) (12,060)

National Indigenous Australians Agency Administered Cash Flow Statement for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 14

2021 2020

Notes $'000 $'000

Cash from Official Public Account Appropriations 1,916,134 1,924,539

Special Accounts 55,574 55,098

Total cash from official public account 1,971,708 1,979,637

Cash to Official Public Account Appropriations 136,579 193,441

Special Accounts 55,574 55,098

Total cash to official public account 192,153 248,539

Cash and cash equivalents at the end of the reporting period 4.1A 43,219 24,353

Financial Statements

133

National Indigenous Australians Agency Statement of Financial Position as at 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 4

2021 2020 Budget

Notes $'000 $'000 $'000

ASSETS Financial Assets Cash and cash equivalents 3.1A 3 111 -

Trade and other receivables 3.1B 85,263 68,621 68,540

Total financial assets 85,266 68,732 68,540

Non-Financial Assets1 Property, plant and equipment 3.2 195,744 202,450 185,970

Intangibles 3.2 15,751 15,757 21,189

Prepayments 2,219 28 -

Total non-financial assets 213,714 218,235 207,159

Total assets 298,980 286,967 275,699

LIABILITIES Payables Suppliers 3.3A 11,713 9,281 8,507

Other payables 3.3B 4,792 4,887 5,250

Total payables 16,505 14,168 13,757

Interest Bearing Liabilities Leases 3.4 118,754 129,881 116,161

Total interest bearing liabilities 118,754 129,881 116,161

Provisions Employee provisions 6.1A 53,069 53,846 57,843

Other provisions 3.5 6,685 7,267 3,461

Total provisions 59,754 61,113 61,304

Total liabilities 195,013 205,162 191,222

Net assets 103,967 81,805 84,477

EQUITY Contributed equity 95,555 80,823 95,555

Accumulated deficit (9,046) (3,079) (15,139)

Asset revaluation reserve 17,458 4,061 4,061

Total equity 103,967 81,805 84,477

1Right-of-use (ROU) assets are included in the property, plant and equipment line item.

National Indigenous Australians Agency Administered Cash Flow Statement for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 14

2021 2020

Notes $'000 $'000

Cash from Official Public Account Appropriations 1,916,134 1,924,539

Special Accounts 55,574 55,098

Total cash from official public account 1,971,708 1,979,637

Cash to Official Public Account Appropriations 136,579 193,441

Special Accounts 55,574 55,098

Total cash to official public account 192,153 248,539

Cash and cash equivalents at the end of the reporting period 4.1A 43,219 24,353

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Financial Statements

National Indigenous Australians Agency Statement of Changes in Equity for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 5

2021 2020 Budget

Notes $'000 $'000 $'000

CONTRIBUTED EQUITY

Opening balance Balance carried forward from previous period 80,823 - 80,823

Adjusted opening balance 80,823 - 80,823

Transactions with owners Contributions by owners Appropriations (equity injection) 2,891 1,897 2,891

Departmental Capital Budget (DCB) 11,841 10,590 11,841

Restructuring 8.2 - 68,336 -

Total transactions with owners 14,732 80,823 14,732

Closing balance as at 30 June 95,555 80,823 95,555

ACCUMULATED DEFICIT

Opening balance Balance carried forward from previous period (3,079) - (3,079)

Adjustment on initial application of AASB 16 - 14,854 -

Adjusted opening balance (3,079) 14,854 (3,079)

Comprehensive income (Deficit) for the period (5,967) (17,933) (12,060)

Total comprehensive (loss) (5,967) (17,933) (12,060)

Closing balance as at 30 June (9,046) (3,079) (15,139)

ASSET REVALUATION RESERVE Opening balance

Contributions by owners Balance carried forward from previous period 4,061 - 4,061

Restructuring 8.2 - 5,516 -

Total transactions with owners 4,061 5,516 4,061

Comprehensive income Other comprehensive income / (loss) 3.2 13,397 (1,455) -

Total comprehensive income / (loss) 13,397 (1,455) -

Closing balance as at 30 June 17,458 4,061 4,061

National Indigenous Australians Agency Administered Cash Flow Statement for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 14

2021 2020

Notes $'000 $'000

Cash from Official Public Account Appropriations 1,916,134 1,924,539

Special Accounts 55,574 55,098

Total cash from official public account 1,971,708 1,979,637

Cash to Official Public Account Appropriations 136,579 193,441

Special Accounts 55,574 55,098

Total cash to official public account 192,153 248,539

Cash and cash equivalents at the end of the reporting period 4.1A 43,219 24,353

Financial Statements

135

National Indigenous Australians Agency Statement of Changes in Equity for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 6

2021 2020 Budget

Notes $'000 $'000 $'000

TOTAL EQUITY

Opening balance Balance carried forward from previous period 81,805 - 81,805

Adjustment on initial application of AASB 16 - 14,854 -

Adjusted opening balance 81,805 14,854 81,805

Comprehensive income Surplus / (Deficit) for the period (5,967) (17,933) (12,060)

Other comprehensive income / (loss) 13,397 (1,455) -

Total comprehensive income / (loss) 7,430 (19,388) (12,060)

Transactions with owners Contributions by owners Appropriations (equity injection) 2,891 1,897 2,891

Departmental Capital Budget (DCB) 11,841 10,590 11,841

Restructuring 8.2 - 73,852 -

Total transactions with owners 14,732 86,339 14,732

Closing balance as at 30 June 103,967 81,805 84,477

Accounting Policy

Equity injections

Amounts appropriated which are designated as ‘equity injections’ (less any formal reductions) and Departmental Capital Budget (DCB) are recognised directly in contributed equity in that year respectively.

Restructuring of Administrative Arrangements

Net assets received from or relinquished to another Government entity under a restructuring of administrative arrangements are adjusted at their book value directly against contributed equity.

National Indigenous Australians Agency Administered Cash Flow Statement for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 14

2021 2020

Notes $'000 $'000

Cash from Official Public Account Appropriations 1,916,134 1,924,539

Special Accounts 55,574 55,098

Total cash from official public account 1,971,708 1,979,637

Cash to Official Public Account Appropriations 136,579 193,441

Special Accounts 55,574 55,098

Total cash to official public account 192,153 248,539

Cash and cash equivalents at the end of the reporting period 4.1A 43,219 24,353

136 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Cash Flow Statement for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 7

2021 2020 Budget

Notes $'000 $'000 $'000

OPERATING ACTIVITIES Cash received Sale of services - cost-recovery 11,924 6,640 8,986

GST received 4,532 2,446 3,896

Appropriations 261,933 237,645 262,418

Total cash received 278,389 246,731 275,300

Cash used Employees 160,476 146,043 155,268

Suppliers 86,560 79,977 95,593

Short-term lease rentals 1,795 1,594 -

Interest payments on lease liabilities 1,885 2,021 1,844

Retained receipts transferred to Official Public Account 15,348 6,553 8,986

Total cash used 266,064 236,188 261,691

Net cash from operating activities 12,325 10,543 13,609

INVESTING ACTIVITIES Cash received Proceeds from sales of property, plant and equipment - 150 -

Total cash received - 150 -

Cash used Purchase of property, plant and equipment 1,457 5,332 5,869

Purchase of intangibles 3,708 6,913 8,863

Total cash used 5,165 12,245 14,732

Net cash (used by) investing activities (5,165) (12,095) (14,732)

FINANCING ACTIVITIES Cash received Contributed equity Equity injections 1,162 6,761 2,891

Departmental Capital Budget 6,041 5,745 11,841

Total cash received 7,203 12,506 14,732

Cash used Principal payments of lease liabilities 14,471 10,843 13,720

Total cash used 14,471 10,843 13,720

Net cash from / (used by) financing activities (7,268) 1,663 1,012

Net increase / (decrease) in cash held (108) 111 (111)

Cash and cash equivalents at the beginning of the reporting period 111 - 111

Cash and cash equivalents at the end of the reporting period 3.1A 3 111 -

National Indigenous Australians Agency Administered Cash Flow Statement for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 14

2021 2020

Notes $'000 $'000

Cash from Official Public Account Appropriations 1,916,134 1,924,539

Special Accounts 55,574 55,098

Total cash from official public account 1,971,708 1,979,637

Cash to Official Public Account Appropriations 136,579 193,441

Special Accounts 55,574 55,098

Total cash to official public account 192,153 248,539

Cash and cash equivalents at the end of the reporting period 4.1A 43,219 24,353

Financial Statements

137

National Indigenous Australians Agency Departmental Budget Variance Commentary for the period ended 30 June 2021

Page | 8

The below table provides commentary for significant variances between the NIAA’s budget estimates for Departmental functions, as published in the 2020-21 Portfolio Budget Statements (Budget), and the actual expenditure and net asset position for the year.

Explanation of major variances Affected line items and statement

Employee benefits: Employee benefits are higher than anticipated ($3.4m) largely due to unexpected additional superannuation costs associated with promotional impacts for employees who are members of the PSS and higher average staffing levels (1154) than the previous financial year (1090).

Suppliers: The decrease in supplier expenses is due to the delay of expected legal expenditure and reduced travel expenses ($2.0m) due to COVID-19 restrictions.

Revenue from contracts with customers: Revenue received from the recovery of Departmental expenses was higher than anticipated ($1.3m) due to an increase in costs recovered from other agencies in relation to secondee arrangements.

Property, plant and equipment: The increase in property, plant and equipment is due to a revaluation of all NIAA asset classes undertaken as at 30 June 2021. The primary increases occurred in building ($9.0m) and leasehold improvement ($4.0m) asset classes due to current market conditions. The change is visible through changes in the asset revaluation reserve.

Trade and other receivables: Trade and other receivables is higher than estimated budget due to supplementation revenue ($3.4m) recognised during 2020-21 for expenses incurred in 2020-21 and an anticipated reduction in appropriation receivable ($8.7m) which did not occur and will be recognised in 2021-22.

Employee Provisions: The employee provisions have been valued as at 30 June 21 with assistance from an actuarial review. The reduction reflects the decrease in the bond rate and the assumptions used to calculate this provision.

Other provisions: A provision ($3.4m) was raised during the 2019-20 financial year as a result of mould that was discovered amongst demountable assets. The project for remediation was expected to be completed during 2020-21 and the provision fully utilised but has been delayed due to COVID-19 travel restrictions and will be completed during 2021-22.

Employee benefits - Statement of Comprehensive Income. Employees - Cash Flow Statement.

Suppliers - Statement of Comprehensive Income. Suppliers - Cash Flow Statement.

Own-source revenue - Statement of Comprehensive Income. Sale of services - cost-recovery - Cash Flow Statement.

Property, Plant and Equipment & Intangibles -Statement of Financial Position. Changes in asset revaluation surplus - Statement of Comprehensive Income. Reserves - Statement of Financial Position.

Revenue from Government - Statement of Comprehensive Income. Trade and other receivables - Statement of Financial Position.

Employee Provisions - Statement of Financial Position.

Other Provisions - Statement of Financial Position.

Purchase of Property, Plant and Equipment/Intangibles: Cash used from the purchase of property, plant and equipment ($4.4m) and intangibles ($5.1m) is less than estimated budget due to delays in property projects due to COVID-19 travel restrictions and weather conditions, delays with ICT projects due to supply chain issues preventing delivery of ICT hardware and the timing of invoices due but not yet paid for purchases that occurred before 30 June 2021.

Purchase of property, plant and equipment - Cash Flow Statement. Purchase of Intangibles - Cash Flow Statement.

National Indigenous Australians Agency Administered Cash Flow Statement for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 14

2021 2020

Notes $'000 $'000

Cash from Official Public Account Appropriations 1,916,134 1,924,539

Special Accounts 55,574 55,098

Total cash from official public account 1,971,708 1,979,637

Cash to Official Public Account Appropriations 136,579 193,441

Special Accounts 55,574 55,098

Total cash to official public account 192,153 248,539

Cash and cash equivalents at the end of the reporting period 4.1A 43,219 24,353

138 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Administered Schedule of Comprehensive Income for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 9

2021 2020 Budget

Notes $'000 $'000 $'000

NET COST OF SERVICES Expenses Employee benefits 2.1A 206 149 153

Suppliers 2.1B 36,292 53,569 65,212

Subsidies - Petrol Sniffing Prevention Strategy 147 182 185

Grants 2.1C 1,380,770 1,331,427 1,436,839

Depreciation and amortisation 4.2 275 276 277

Finance costs 6 7 10

Impairment loss allowance on trade and other receivables 2,518 9,661 9,177

Payments associated with Land Councils 2.1D 256,312 198,224 200,153

Payments to Indigenous Land and Sea Corporation1 54,847 54,143 54,847

Mining withholding tax 10,721 8,301 7,928

Total expenses 1,742,094 1,655,939 1,774,781

Income

Revenue Non-Taxation Revenue Interest 2.2A 10,215 24,191 12,179

Lease income 2.2B 2,678 2,115 2,198

Indigenous Land and Sea Corporation Funding Special Account1 54,847 54,143 54,847

Other revenue 2.2C 10,321 7,356 15,689

Total non-taxation revenue 78,061 87,805 84,913

Total revenue 78,061 87,805 84,913

Gains Reversal of impairment losses 3,947 7,516 -

Other gains 23 2,401 -

Total gains 3,970 9,917 -

Total income 82,031 97,722 84,913

Net (cost of) services (1,660,063) (1,558,217) (1,689,868)

Total comprehensive (loss) (1,660,063) (1,558,217) (1,689,868)

1Funding to the Indigenous Land and Sea Corporation is provided annually each October, funded by receipt of funds from the Indigenous Land and Sea Future Fund through the Indigenous Land and Sea Corporation Funding Special Account administered by the NIAA.

National Indigenous Australians Agency Administered Cash Flow Statement for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 14

2021 2020

Notes $'000 $'000

Cash from Official Public Account Appropriations 1,916,134 1,924,539

Special Accounts 55,574 55,098

Total cash from official public account 1,971,708 1,979,637

Cash to Official Public Account Appropriations 136,579 193,441

Special Accounts 55,574 55,098

Total cash to official public account 192,153 248,539

Cash and cash equivalents at the end of the reporting period 4.1A 43,219 24,353

Financial Statements

139

National Indigenous Australians Agency Administered Schedule of Assets and Liabilities as at 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 10

2021 2020 Budget

Notes $'000 $'000 $'000

ASSETS Financial Assets Cash and cash equivalents 4.1A 43,219 24,353 19,254

Trade and other receivables 4.1B 17,405 22,669 23,078

Term deposits 1,358,900 1,238,007 1,329,511

Total financial assets 1,419,524 1,285,029 1,371,843

Non-Financial Assets1 Property, plant and equipment 4.2 11,458 11,733 11,456

Prepayments 200 720 733

Total non-financial assets 11,658 12,453 12,189

Total assets administered on behalf of Government 1,431,182 1,297,482 1,384,032

LIABILITIES Payables Trade creditors and accruals 4,496 1,403 1,403

Grants payable 4.3A 31,058 21,444 21,445

Other payables 4.3B 3,278 1,716 1,718

Total payables 38,832 24,563 24,566

Interest Bearing Liabilities Leases 4.4 399 468 396

Total interest bearing liabilities 399 468 396

Provisions Employee provisions 6.1B 33 25 25

Total provisions 33 25 25

Total liabilities administered on behalf of Government 39,264 25,056 24,987

Net assets 1,391,918 1,272,426 1,359,045

1ROU assets are included in the property, plant and equipment line item.

National Indigenous Australians Agency Administered Cash Flow Statement for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 14

2021 2020

Notes $'000 $'000

Cash from Official Public Account Appropriations 1,916,134 1,924,539

Special Accounts 55,574 55,098

Total cash from official public account 1,971,708 1,979,637

Cash to Official Public Account Appropriations 136,579 193,441

Special Accounts 55,574 55,098

Total cash to official public account 192,153 248,539

Cash and cash equivalents at the end of the reporting period 4.1A 43,219 24,353

140 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Administered Budget Variance Commentary for the period ended 30 June 2021

Page | 11

The below table provides commentary for significant variances between the NIAA’s budget estimates for Administered functions, as published in the 2020-21 Portfolio Budget Statements (Budget), and the actual expenditure and net asset position for the year.

Explanation of major variances Affected line items and statement

Supplier expense: Supplier expenses are lower than the estimated budget as a result of the delay in commencement of projects to remote communities managed through the Indigenous Remote Services Delivery (IRSD) special account ($20.9m), as well as funding offsets for 2021-22 budget submissions ($8.9m).

Supplier expense - Administered Schedule of Comprehensive Income.

Grants expense: The variance to estimated budget ($56.1m) primarily relates to grant expenditure from the Aboriginals Benefit Account. The impact of COVID-19 and the subsequent closure of remote Indigenous communities in the Northern Territory contributed to delays in the delivery of existing grants, negotiation and approval of new grants and consideration of applications.

Grant expense - Administered Schedule of Comprehensive income.

Payments associated with Land Councils: Payments associated with Land Councils is higher than the estimated budget as a result of an additional economic stimulus package from the Aboriginals Benefit Account of $60.0 million, provided to the four Land Councils in the Northern Territory to support local Indigenous businesses and communities.

Payments associated with Land Councils -Administered Schedule of Comprehensive Income.

Interest: Income from earnings on term deposits is lower ($2.0m) than the estimated budget as a result of a decline in interest rates on offer in the current financial market.

Interest income - Administered Schedule of Comprehensive Income.

Cash and cash equivalent: Cash is higher than estimated budget as a result of additional appropriation contributions ($20.9m) made to the IRSD special account for projects in remote communities.

Cash and cash equivalent - Statement of Financial Position and Note 5.2 Special Accounts.

Financial Statements

141

National Indigenous Australians Agency Administered Reconciliation Schedule for the period ended 30 June 2021

Page | 12

2021 2020

$'000 $'000

Opening assets less liabilities as at 1 July 1,272,426 -

Adjustment on initial application of AASB 16 - 9,561

Adjusted opening assets less liabilities 1,272,426 9,561

Net contribution by services Income 82,031 97,722

Expenses (1,742,094) (1,655,939)

Transfers (to) / from the Australian Government Appropriation transfers from Official Public Account Annual appropriation for administered expenses 1,452,060 1,455,678

Special appropriations 464,074 468,861

Special account 55,574 55,098

Appropriation transfers to Official Public Account Transfers to Official Public Account (136,579) (193,263)

Transfers to Official Public Account special accounts (55,574) (55,098)

Transfers to Official Public Account special appropriations - (178)

Restructuring1 - 1,089,984

Closing assets less liabilities as at 30 June 1,391,918 1,272,426

1 Refer Note 8.2 Restructuring.

Accounting Policy

Administered Cash Transfers to and from the Official Public Account

Revenue collected by the NIAA for use by the Government rather than for the NIAA is administered revenue. Collections are transferred to the Official Public Account (OPA) and maintained by the Department of Finance. Conversely, cash is drawn from the OPA to make payments under Parliamentary appropriation on behalf of Government. These transfers to and from the OPA are adjustments to the administered cash held by the NIAA on behalf of the Government and reported as such in the Administered Cash Flow Statement and in the Administered Reconciliation Schedule.

142 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Administered Cash Flow Statement for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 13

2021 2020

Notes $'000 $'000

OPERATING ACTIVITIES Cash received GST received 120,334 103,752

Indigenous Land and Sea Corporation Funding Special Account 54,847 54,143

Lease income receipts 2,735 2,430

Other 11,578 5,095

Total cash received 189,494 165,420

Cash used Employees 196 172

Suppliers 32,720 53,854

Subsidy payments 147 182

Grant payments 1,492,941 1,448,052

Interest payments on lease liabilities 6 7

Payments associated with Land Councils 256,270 198,306

Payments to Indigenous Land and Sea Corporation 54,847 54,143

Other 9,162 14,790

Total cash used 1,846,289 1,769,506

Net cash (used by) operating activities (1,656,795) (1,604,086)

INVESTING ACTIVITIES Cash received Proceeds from sales of investments 1,859,807 1,340,500

Interest on investments and loans 17,068 28,571

Repayment of loans - 26,793

Total cash received 1,876,875 1,395,864

Cash used Purchase of investments 1,980,700 1,536,007

Total cash used 1,980,700 1,536,007

Net (used by) investing activities (103,825) (140,143)

FINANCING ACTIVITIES Cash received Cash received due to restructuring - 1,637

Total cash received - 1,637

Cash used Principal payments of lease liabilities 69 69

Total cash used 69 69

Net cash from / (used by) financing activities (69) 1,568

Net cash (decrease) in cash held (1,760,689) (1,742,661)

Cash and cash equivalents at the beginning of the reporting period 24,353 35,916

National Indigenous Australians Agency Administered Cash Flow Statement for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 14

2021 2020

Notes $'000 $'000

Cash from Official Public Account Appropriations 1,916,134 1,924,539

Special Accounts 55,574 55,098

Total cash from official public account 1,971,708 1,979,637

Cash to Official Public Account Appropriations 136,579 193,441

Special Accounts 55,574 55,098

Total cash to official public account 192,153 248,539

Cash and cash equivalents at the end of the reporting period 4.1A 43,219 24,353

Financial Statements

143

National Indigenous Australians Agency Administered Cash Flow Statement for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 14

2021 2020

Notes $'000 $'000

Cash from Official Public Account Appropriations 1,916,134 1,924,539

Special Accounts 55,574 55,098

Total cash from official public account 1,971,708 1,979,637

Cash to Official Public Account Appropriations 136,579 193,441

Special Accounts 55,574 55,098

Total cash to official public account 192,153 248,539

Cash and cash equivalents at the end of the reporting period 4.1A 43,219 24,353

National Indigenous Australians Agency Administered Cash Flow Statement for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 14

2021 2020

Notes $'000 $'000

Cash from Official Public Account Appropriations 1,916,134 1,924,539

Special Accounts 55,574 55,098

Total cash from official public account 1,971,708 1,979,637

Cash to Official Public Account Appropriations 136,579 193,441

Special Accounts 55,574 55,098

Total cash to official public account 192,153 248,539

Cash and cash equivalents at the end of the reporting period 4.1A 43,219 24,353

144 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 15

Overview

Objectives of National Indigenous Australians Agency

The National Indigenous Australians Agency (NIAA) was established as an Executive Agency as at 1 July 2019. The NIAA is a non-corporate Commonwealth entity subject to the Public Governance, Performance and Accountability Act 2013 (PGPA Act). The NIAA is responsible for leading and coordinating the Commonwealth’s policy development, program design and implementation, and service delivery for Indigenous Australians. The NIAA provides advice to the Prime Minister and the Minister for Indigenous Australians on whole-of-government priorities for Aboriginal and Torres Strait Islander people.

The Basis of Preparation

The financial statements are general purpose financial statements and are required by section 42 of the PGPA Act.

The financial statements and notes have been prepared in accordance with:

• Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR); and

• Australian Accounting Standards and Interpretations - Reduced Disclosure Requirements issued by the Australian Accounting Standards Board (AASB) that apply for the reporting period.

The financial statements have been prepared on an accrual basis and in accordance with the historical cost convention, except where certain assets and liabilities are recorded at fair value. Except where stated, no allowance is made for the effect of changing prices on the results or the financial position. The financial statements are presented in Australian dollars, and are rounded to the nearest thousand dollars unless otherwise specified.

Except where stated below, administered items are accounted for on the same basis and using the same policies as for departmental items, including the application of Australian Accounting Standards.

Taxation

The NIAA is exempt from all forms of taxation except Fringe Benefits Tax (FBT), the Goods and Services Tax (GST) and Mining Withholding Tax (MWT).

Comparative reclassifications

Minor changes were made to the comparatives in the NIAA’s financial statements as a result of the reclassification or merging of some line items. There was no change to the comparative operating surplus / (loss) or net assets reported.

New Australian Accounting Standards

No accounting standards have been adopted earlier than the application date as stated in the standard.

No new/revised/amended accounting standards and/or interpretations issued prior to the date of signing of the financial statements and applicable to the current reporting period had a material effect on the NIAA’s financial statements.

Financial Statements

145

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 16

Compliance with statutory conditions for payments from the consolidated revenue fund

The Government monitors and assesses risks and decides on any appropriate action to respond to risks of expenditure not being consistent with constitutional or other legal requirements.

During 2020-21 the NIAA reviewed both the Aboriginals Benefit Account (ABA) and its own exposure to the risk of non-compliance with statutory conditions of payments from appropriations, namely section 83 of the Constitution. The risk profile and internal controls to manage this risk continue to remain appropriate.

Total ABA cash expenditure for 2020-21 is $292.464 million (2019-20: $233.668 million). Within the 2020-21 expenditure there are no section 64(3) Aboriginal Land Rights (Northern Territory) Act 1976 (ALRA) payments that have technically contravened section 83 of the Constitution (2019-20: four payments totalling $0.177 million). Payments out of the ABA are required to be made based on royalties received by the Northern Territory or Australian Governments. In previous years the technical contraventions that have occurred are due to the difficulty in precisely estimating mining royalties, whereby the royalties upon which the payments were based were estimated at a value greater than the eventual actual value. Legislation has been prepared and is awaiting presentation to Parliament to reduce the non-compliance risks associated with these payments to an acceptably low level.

A prepayment of $0.043 million is recognised as at 30 June 2021 (2019-20 $0.045 million) representing the overpayments that are still to be applied against future payments. This amount has reduced compared to 30 June 2020 as $0.002 million has been recovered against section 64(3) payments in 2020-21.

The NIAA will continue to monitor its level of compliance with section 83 of the Constitution across all legislation for which it is administratively responsible.

Events after the Reporting Period

On the 5th August 2021 the Government announced a $378.6 million financial and wellbeing redress package for the Stolen Generation Survivors who were forcibly removed as children from their families in the Northern Territory, Australian Capital Territory and the Jervis Bay Territory prior to their respective self-government. The redress scheme legislation has been introduced into Parliament. The scheme is expected to open in March 2022 and will be administered by the NIAA.

Impact of COVID-19

The NIAA administered financial statements have been impacted by COVID-19 restrictions due to the closure of remote Indigenous communities in the Northern Territory. This has contributed to delays in the delivery of existing grants, negotiation and approval of new grants and consideration of applications for the ABA special account. An additional economic stimulus package of $60 million was provided to the four Northern Territory Land Councils, through the ABA, to stimulate the local Indigenous economy and communities.

Other than stated above, the NIAA have assessed there has been no material impact on the administered and departmental financial statements as a result of COVID-19, including the potential for movement in the fair value of non-financial assets and recoverability of receivables.

146 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 17

1. Departmental Financial Performance This section analyses the financial performance of the National Indigenous Australians Agency for the year ended 30 June 2021.

1.1. Expenses

2021 2020

$'000 $'000

Note 1.1A: Employee benefits Wages and salaries 118,343 112,572

Superannuation Defined contribution plans 11,851 11,124

Defined benefit plans 12,948 11,743

Leave and other entitlements 15,257 18,549

Separation and redundancies 303 554

Total employee benefits 158,702 154,542

Accounting Policy

Accounting policies for employee related expenses are contained in the People and Relationships section, refer Note 6.

Note 1.1B: Suppliers Goods and services supplied or rendered Consultants, legal, contractors and secondees 16,473 12,039

Minor equipment, repairs and maintenance 2,890 592

General expenses 7,052 5,319

Facility management and security 11,381 15,075

Information, communication and technology 1,108 1,156

Shared Service Provider for the provision of payroll, IT, financial operations and travel services 37,786 43,625

Travel 3,371 5,565

Total goods and services supplied or rendered 80,061 83,371

Goods supplied 4,878 2,943

Services rendered 75,183 80,428

Total goods and services supplied or rendered 80,061 83,371

Other suppliers Workers compensation expenses 1,418 1,203

Short-term leases 1,795 1,594

Total suppliers 83,274 86,168

Accounting Policy

Short-term leases and leases of low-value assets

The NIAA has elected to not recognise ROU assets and lease liabilities where the remaining lease term is less than 12 months or for leases of low-value assets (less than $10,000). The NIAA recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term.

Financial Statements

147

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 18

2021 2020

$'000 $'000

Note 1.1C: Finance costs Interest on lease liabilities 1,885 2,021

Unwinding of discount on make good 8 10

Total finance costs 1,893 2,031

The above lease disclosures should be read in conjunction with the accompanying notes 1.1B, 3.2 and 3.4.

Note 1.1D: Write-down and impairment of non-financial assets Impairment of property, plant and equipment 97 978

Impairment of intangible assets - 1,122

Revaluation decrements of property, plant and equipment - 523

Total write-down and impairment of non-financial assets 97 2,623

The write-down and impairment of non-financial assets for the 2019-20 financial year was unusually high. As a result a number of demountable buildings were written down ($0.5m) and one software asset was written-off ($0.9m). A number of assets were disposed due to being beyond economic repair or obsolete. A further expense of $0.5m was recognised for the remaining decrement from the land and building revaluation due to the asset revaluation reserve for these assets being exhausted.

Note 1.1E: Losses from asset sales Property, plant and equipment Loss on sale - 16

Total losses from asset sales - 16

Accounting Policy

Gains or losses from disposal of assets are recognised when control of the asset has passed to the purchaser.

Write-down and impairment of assets relates to assets identified as beyond economic repair, obsolete or damaged and no longer in use or assets assessed as containing indicators of impairment.

148 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 19

1.2. Own-Source Revenue and Gains

2021 2020

$'000 $'000

Own-Source Revenue

Note 1.2A: Revenue from contracts with customers Cost recovery 8,280 7,644

Total revenue from contracts with customers 8,280 7,644

Disaggregation of revenue from contracts with customers

Major sources of revenue:

Cost recovery 8,280 7,644

Total sources of revenue 8,280 7,644

Type of customer:

Australian Government entities (related parties) 8,280 7,644

Total type of customer 8,280 7,644

Timing of transfer of services:

Point in time 8,280 7,644

Total timing of transfer of services 8,280 7,644

Accounting Policy

Revenue from contracts with customers is recognised at a point in time reflecting the completion of performance delivery obligations. Revenue from Memorandum of Understanding (MoU) agreements between the NIAA and other related parties for the recovery of costs are recognised at the time that the relevant costs are incurred. The transaction price is the total amount of consideration to which the NIAA expects to be entitled in exchange for transferring promised goods or services to a customer. The consideration promised in a contract with a customer may include fixed amounts, variable amounts or both.

Note 1.2B: Rental income Operating lease income 1,979 1,991

Total rental income 1,979 1,991

Accounting Policy

The principal activities from which the NIAA generates its revenue is sublease of its property and land portfolio. This is recognised in income on a straight-line basis over the lease term.

Maturity analysis of future amounts receivable under operating leases:

Within 1 year 955 977

One to two years 838 955

Two to three years 777 838

Three to four years 202 777

Four to five years 108 202

More than 5 years 215 323

Total undiscounted lease payments receivable 3,094 4,072

The NIAA leases its residential properties to employees in remote regional areas of Australia and to external parties when not required by employees. The NIAA subleases a small part of its office spaces to other Agencies and subleases car parking spaces to employees. The NIAA manages the risks associated with any rights it retains in the underlying asset through the use of MOU arrangements to manage the lease and appropriate insurance coverage.

Financial Statements

149

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 20

2021 2020

$'000 $'000

Note 1.2C: Resources received free of charge Seconded staff 132 -

Remuneration of auditors - financial statement audit 428 361

Total other resources received free of charge 560 361

Accounting Policy

Resources received free of charge are recognised as revenue when, and only when, a fair value can be reliably determined and the services would have been purchased if they had not been donated. Use of those resources is recognised as an expense. Resources received free of charge are recorded as either revenue or gains depending on their nature.

Note 1.2D: Revenue from Government Appropriations Departmental appropriations 253,432 243,322

Supplementation 3,368 -

Total revenue from Government 256,800 243,322

Accounting Policy

Amounts appropriated for departmental appropriations for the year (adjusted for any formal additions and reductions) are recognised as Revenue from Government when the NIAA 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 has been earned. Appropriations receivable are recognised at their nominal amounts.

Note 1.2E: Other Gains Reversal of make good provision 2 559

Reversal of impairment losses 51 -

Assets received free of charge 664 -

Total other gains 717 559

Accounting Policy

Resources Received Free of Charge

Contributions of assets at no cost of acquisition or for nominal consideration are recognised as gains at their fair value when the asset qualifies for recognition, unless received from another Government entity as a consequence of a restructuring of administrative arrangements (refer to Note 8.2).

150 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 21

2. Income and Expenses Administered on Behalf of Government This section analyses the activities that the National Indigenous Australians Agency does not control but administers on behalf of the Government. Unless otherwise noted, the accounting policies adopted are consistent with those applied for departmental reporting.

2.1. Administered - Expenses

2021 2020

$'000 $'000

Note 2.1A: Employee benefits

Wages and salaries 147 111

Superannuation

Defined contribution plans 25 20

Leave and other entitlements 34 18

Total employee benefits 206 149

Note 2.1B: Suppliers Goods and services supplied or rendered Outsourced providers, contractors and consultants 27,314 45,694

General expenses 8,138 5,951

Travel 125 304

Information, communication and technology 710 1,620

Total goods and services supplied or rendered 36,287 53,569

Goods supplied 24 18

Services rendered 36,263 53,551

Total goods and services supplied or rendered 36,287 53,569

Other suppliers Short-term leases 5 -

Total other supplier expenses 5 -

Total supplier expenses 36,292 53,569

Accounting Policy

The NIAA Short-term leases and leases of low-value assets

The NIAA has elected to not recognise ROU assets and lease liabilities where the remaining lease term is less than 12 months or leases of low-value assets (less than $10,000). The NIAA recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term.

Financial Statements

151

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 22

2021 2020

$'000 $'000

Note 2.1C: Grants Public sector Australian Government entities (related entities) 139,610 112,586

State and Territory Governments 35,312 28,104

Local Governments 58,638 65,891

Private sector Non-profit organisations 987,544 952,991

Commercial entities 159,666 171,855

Total grants 1,380,770 1,331,427

Split by program:

1.1 Jobs, Land and the Economy 741,255 672,190

1.2 Children and Schooling 300,155 324,036

1.3 Safety and Wellbeing 254,256 248,825

1.4 Culture and Capability 50,942 43,942

1.5 Remote Australia Strategies 33,217 42,329

1.6 Evaluation and Research 945 105

Total grants 1,380,770 1,331,427

Note 2.1D: Payments associated with Land Councils Payments associated with Land Councils administration 143,585 82,257

Land Councils distributions 112,727 115,967

Total payments associated with Land Councils 256,312 198,224

Accounting Policy

The NIAA administers a number of grant schemes on behalf of the Government. Grant liabilities are recognised to the extent that (i) the services required to be performed by the grantee have been performed; or (ii) the grant eligibility criteria have been satisfied, but payments due have not been made. Settlement is made according to the terms and conditions of each grant. This is usually within 30 days of performance or eligibility.

152 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 23

2.2. Administered - Income

2021 2020

$'000 $'000

Note 2.2A: Interest Interest on investments 10,215 23,144

Interest on loans - 256

Unwinding of discount on concessional loans - 791

Total interest 10,215 24,191

Note 2.2B: Lease income Lease income 2,678 2,115

Total lease income 2,678 2,115

Maturity analysis of future amounts receivable under operating leases:

Within 1 year 2,306 2,300

One to two years 2,300 2,295

Two to three years 2,291 2,289

Three to four years 2,268 2,280

Four to five years 2,249 2,257

More than 5 years 16,261 18,345

Total undiscounted lease payments receivable 27,675 29,766

Note 2.2C: Other revenue Return of grant funding 10,321 7,344

Other - 12

Total other revenue 10,321 7,356

Accounting Policy

All administered revenues relate to ordinary activities performed by the NIAA on behalf of the Australian Government. As such, administered appropriations are not revenues of the individual entity. The NIAA oversees the distribution or expenditure of the funds as directed. Interest revenue is recognised using the effective interest method.

Return of grant funding is recognised where grants previously provided are not fully acquitted, with the unacquitted component required to be recovered.

Financial Statements

153

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 24

3. Departmental Financial Position This section analyses the National Indigenous Australians Agency’s assets used to conduct its operations and the operating liabilities incurred as a result. Employee related information is disclosed in the People and Relationships section.

3.1. Financial Assets

2021 2020

$'000 $'000

Note 3.1A: Cash and cash equivalents Cash on hand or on deposit 3 111

Total cash and cash equivalents 3 111

Accounting Policy

Cash is recognised at its nominal amount. Cash and cash equivalents includes:

a) cash on hand;

b) demand deposits in bank accounts with an original maturity of 3 months or less that are readily convertible to known amounts of cash and subject to insignificant risk of chances in value; and

c) cash in special accounts.

Note 3.1B: Trade and other receivables Goods and services receivables Goods and services - cost recovery 2,397 3,934

Total goods and services receivables 2,397 3,934

Appropriations receivables Existing programs 78,751 64,375

Total appropriations receivables 78,751 64,375

Other receivables Other receivable from Government 3,368 -

Statutory receivables 752 326

Total other receivables 4,120 326

Total trade and other receivables (gross) 85,268 68,635

Less impairment loss allowance Goods and services (5) (14)

Total impairment loss allowance (5) (14)

Total trade and other receivables (net) 85,263 68,621

Accounting Policy

Receivables for services, which have 30-day terms, are recognised at the nominal amounts due less any impairment loss allowance account. Collectability of debts is reviewed at the end of the reporting period. Allowances are made when collectability of the debt is no longer probable.

154 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 25

3.2. Non-Financial Assets N ote 3.2:

Reconciliation of the opening and closing balances of property, plant and equipment and i

ntangibles

Land

Buildings

Leasehold

improvements

Plant and equipment

Computer software internally developed

Computer software purchased

Total

$’000

$’000

$’000

$’000

$’000

$’000

$’000

As at 1 July 2020 Gross book value

11,162

178,787

25,298

10,998

16,955

987

244,187

Accumulated depreciation, amortisation and impairment

(161)

(18,475)

(2,417)

(2,742)

(2,007)

(178)

(25,980)

Total as at 1 July

2020

11,001

160,312

22,881

8,256

14,948

809

218,207

Additions

By purchase

-Property, plant and equipment

-

617

25 1

1,09

2

-

-

1,96

0

By purchase

-Intangibles

-

-

-

-

4,378

-

4,378

ROU assets

-

2,090

-

1,177

-

-

3,267

Assets received free of charge

-

-

36 6

29 8

-

-

66 4

Revaluations and impairments recognised in other comprehensive income

274

9,198

4,048

(123)

-

-

13,397

Reclassifications

-

701

(623)

(78)

-

-

-

Depreciation and amortisation

-

(3,807)

(2,431)

(2,061)

(4,181)

(203)

(12,683)

Depreciation on

ROU

assets

(216)

(16,418)

-

(1,019)

-

-

(17,653)

Disposals

(20)

(20)

-

(65)

-

-

(105)

Reversal of impairments recognised in net cost of services

-

42

-

-

-

-

42

Remeasurement of

ROU

assets

34

(13)

-

-

-

-

21

Total as at 30 June 2021

11,073

152,702

24,492

7,477

15,145

606

211,495

Total as at 30 June 2021 represented by Gross book value

11,440

191,395

28,775

12,345

21,333

987

266,275

Accumulated depreciation, amortisation and

impairment

(367)

(38,693)

(4,283)

(4,868)

(6,188)

(381)

(54,780)

Total as at 30 June 2021

11,073

152,702

24,492

7,477

15,145

606

211,495

Carrying amount of

ROU

assets

452

112,981

-

1,652

-

-

115,085

Financial Statements

155

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 26

Contractual commitments for the acquisition of property, plant, equipment and intangible assets

No contractual commitments for the acquisition of IT equipment and other capital works are payable within one year (2020: $0.206m).

Accounting Policy

Asset recognition threshold

Purchases of property, plant and equipment and intangibles are recognised initially at cost in the Statement of Financial Position, except for purchases costing less than $5,000, which are expensed in the year of acquisition (other than IT assets where they form part of a group of similar items which are significant in total).

The initial cost of an asset includes an estimate of the cost of dismantling and removing the item and restoring the site on which it is located. This is particularly relevant to ‘make good’ provisions in property leases taken up by the NIAA where there exists an obligation to restore the asset to its original condition. These costs are included in the value of the NIAA’s property, plant and equipment with a corresponding provision for the ‘make good’ recognised.

Property, plant and equipment (excluding ROU assets) are subsequently measured at fair value.

Lease of right-of-use (ROU) assets

Leased ROU assets are capitalised at the commencement date of the lease and comprise the initial lease liability amount, initial direct costs incurred when entering into the lease less any lease incentives received. These assets are accounted for as separate asset classes to corresponding assets owned outright, but included in the same column as the corresponding underlying assets would be presented if they were owned.

Following initial application, an impairment review is undertaken for any ROU lease asset that shows indicators of impairment and an impairment loss is recognised against any ROU lease asset that is impaired.

Revaluations

Valuations of property, plant and equipment (excluding ROU assets) are 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. The NIAA currently adopts a rolling revaluation plan which ensures all assets are formally revalued by experts at least once every three years. If a particular asset class experiences significant and volatile changes in fair value (i.e. where indicators suggest that the value of the class has changed materially since the previous reporting period), that class is subject to specific expert valuation in the reporting period, where practicable, regardless of the timing of the last specific expert valuation and a desktop valuation undertaken in the other years.

Revaluation adjustments are made on a class basis. Any revaluation increment is credited to equity through the asset revaluation reserve except to the extent that it reverses a previous revaluation decrement of the same asset class that was previously recognised in the operating result. Revaluation decrements for a class of assets are recognised directly in the operating result except to the extent that they reversed a previous revaluation increment for that class.

Any accumulated depreciation as at the revaluation date is eliminated against the gross carrying amount of the asset and the asset restated to the revalued amount.

The fair value of assets was measured by using approaches recognised by AASB 13, including the market approach, the current replacement cost approach, with inputs used including adjusted market transactions, current acquisition prices, replacement costs, consumed economic benefits and the obsolescence of the asset. These approaches are consistent with generally accepted valuation methodologies utilised by the valuation profession.

156 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 27

Fair values for each class of asset are determined as shown below:

Asset Class Fair value measured at

Land Market selling price

Buildings excluding leasehold improvements Market selling price and depreciated replacement cost Leasehold improvements Depreciated replacement cost

Plant and equipment Market selling price and depreciated replacement cost

Assets that do not transact with enough frequency or transparency to develop objective opinions of value from observable market evidence have been measured using the cost (Depreciated Replacement Cost or DRC) approach. Professional judgement has been applied in calculating the consumed economic benefit/asset obsolescence relevant to the asset under construction.

All property, plant and equipment assets are valued on a recurring basis except for assets held for sale and ROU assets.

Significant Accounting Estimates - Fair Value

In 2020-21, the NIAA procured valuation services from independent valuation experts (JLL Public Sector Valuations Pty Ltd) to perform a valuation of all asset classes (excluding ROU assets) as at 30 June 2021. The market approach was adopted for all but a small portion of the assets which had limited observable market information for which depreciated replacement cost was adopted. The resulting overall increase in the portfolio value from $64.742 million to $78.505 million represents a 21.2% increase. This increase largely relates to the increase in property values primarily in WA and NT due to a steady increase in demand from buyers particularly owner occupiers.

The NIAA performed an internal assessment of the results of the expert valuation prior to acceptance and adoption of the valuation results to ensure it aligns with the NIAA’s own assumptions and understanding of the respective assets and their circumstances. The following factors contributed to the acceptance of the valuation results: • The valuation was conducted as at 30 June 2021 to enable current market conditions to be assessed;

• While acknowledging that market conditions are changing due to COVID-19, real estate markets are less volatile than financial markets; and • The valuation report indicated that sales analysis was considered to have adequately quantified the market conditions as at the date of valuation.

Financial Statements

157

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 28

Assets held for sale

Assets held for sale are measured at the lesser of their carrying amount and fair value less cost to sell and are valued at a non-recurring basis. The NIAA currently has no held for sale assets.

Intangibles

The NIAA’s intangibles comprise internally developed and purchased software for internal use. These assets are carried at cost less accumulated amortisation and accumulated impairment losses.

Impairment

All assets were assessed for impairment during 2021.

Where indications of impairment exist, the asset’s recoverable amount is estimated and an impairment adjustment made if the asset’s recoverable amount is less than its carrying amount.

Depreciation and amortisation

Depreciable assets are written-off to their estimated residual values over their estimated useful lives to the NIAA using, in all cases, the straight-line method of depreciation.

Depreciation rates (useful lives and lease terms), residual values and methods are reviewed at each reporting date and necessary adjustments are recognised in the current, or current and future reporting periods, as appropriate.

The depreciation rates for ROU assets are based on the commencement date to the earlier of the end of the useful life of the ROU asset or the end of the lease term.

Depreciation rates applying to each class of asset are based on the following total useful lives for the current reporting period:

Asset Class 2021 2020

Buildings excluding leasehold improvements 3 to 50 years 3 to 50 years Leasehold improvements 1 to 40 years 1 to 40 years

Plant and equipment 1 to 25 years 1 to 25 years

Intangibles 1 to 5 years 1 to 5 years

ROU assets 1 to 99 years 1 to 99 years

Derecognition An item of property, plant and equipment is derecognised upon disposal or when no further future economic benefits are expected from its use.

158 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 29

3.3. Payables

2021 2020

$'000 $'000

Note 3.3A: Suppliers Trade creditors and accruals 11,713 9,281

Total suppliers 11,713 9,281

Note 3.3B: Other payables Salaries, wages and superannuation 2,811 3,724

Separation and redundancies payable - 82

Unearned income 114 114

Other 1,867 967

Total other payables 4,792 4,887

3.4. Interest Bearing Liabilities

Note 3.4: Leases Lease liabilities 118,754 129,881

Total leases 118,754 129,881

Total cash outflow for leases for the year ended 30 June 2021 is disclosed in the Cash Flow Statement under principal payments of lease liabilities and interest payments on lease liabilities.

Maturity analysis - contractual undiscounted cash flows Within 1 year 14,762 15,756

Between 1 to 5 years 42,845 49,603

More than 5 years 70,561 77,671

Total leases 128,168 143,030

The NIAA in its capacity as a lessee has a total of 197 Departmental leases split between property, land and motor vehicle leases. The NIAA holds two significant leases relating to the leasing of office accommodation, with the details as follows:

1. Bowes Place, Philip, ACT - The current lease expires on 31 May 2034 with no options to extend and contains fixed increases annually. The lease contains standard lease incentive and make good clauses.

2. Woods St, Darwin, NT - The current lease expires on 13 August 2024 and contains fixed increases annually. There is one option to extend this lease for a further term of 5 years. The lease contains standard lease incentive and make good clauses.

Financial Statements

159

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 30

The above lease disclosures should be read in conjunction with the accompanying notes 1.1B, 1.1C and 3.2.

Accounting Policy

For all new contracts entered into, the NIAA considers whether the contract is, or contains a lease. A lease is defined as ‘a contract, or part of a contract, that conveys the right to use an asset (the underlying asset) for a period of time in exchange for consideration’.

Once it has been determined that a contract is, or contains a lease, the lease liability is initially measured at the present value of the lease payments unpaid at the commencement date, discounted using the interest rate implicit in the lease, if that rate is readily determinable, or the NIAA’s incremental borrowing rate.

Subsequent to initial measurement, the liability will be reduced for payments made and increased for interest. It is remeasured to reflect any reassessment or modification to the lease. When the lease liability is remeasured, the corresponding adjustment is reflected in the ROU asset or profit and loss depending on the nature of the reassessment or modification.

160 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 31

3.5. Other Provisions

Provision for makegood Provision for restoration Total

$’000 $’000 $’000

As at 1 July 2020 3,388 3,879 7,267

Additional provisions made - 357 357

Finance cost 8 - 8

Amounts used - (874) (874)

Amounts reversed on reassessment (73) - (73)

Total as at 30 June 2021 3,323 3,362 6,685

The NIAA currently has 27 (2020: 27) agreements for the leasing of premises which have provisions requiring the entity to restore the premises to their original condition at the conclusion of the lease.

The NIAA identified 29 (2020: 27) leased premises that require restoration due to obligations in respect of the of mould contamination. All sites have now been formally assessed by a hygienist and works have commenced in order of priority.

Significant accounting judgements and estimates

Provision for the restoration of leased premises (make good) is based on future obligations relating to the underlying assets.

The restoration provision includes a provision for the cost of removing mould contamination and restoring the affected structures to their pre-existing condition.

Financial Statements

161

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 32

4. Assets and Liabilities Administered on Behalf of Government This section analyses assets used to conduct operations and the operating liabilities incurred as a result the National Indigenous Australians Agency does not control but administers on behalf of the Government. Unless otherwise noted, the accounting policies adopted are consistent with those applied for departmental reporting.

4.1. Administered - Financial Assets

2021 2020

$'000 $'000

Note 4.1A: Cash and cash equivalents Cash on hand or on deposit 1 -

Aboriginals Benefit Account - Special Account 9,710 9,793

Cash held in the Official Public Account - Special Account 33,508 14,560

Total cash and cash equivalents 43,219 24,353

There were no amounts held in trust in the closing balance of cash in special accounts in 2020-21 (2019-20: $0). See note 5.2 Special Accounts.

Note 4.1B: Trade and other receivables Other receivables Statutory receivables 12,021 10,504

Interest receivable 2,661 9,514

Grants receivable 20,474 25,625

Other 711 513

Total other receivables 35,867 46,156

Total trade and other receivables (gross) 35,867 46,156

Less impairment loss allowance Grant receivables (18,462) (23,487)

Total impairment loss allowance (18,462) (23,487)

Total trade and other receivables (net) 17,405 22,669

162 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 33

4.2. Administered - Non-Financial Assets Note 4.2: Reconciliation of the Opening and Closing Balances of Property, Plant and Equipment

Land

Buildings

Total

$’000

$’000

$’000

As at 1 July 2020 Gross book value

11,713

296

12,009

Accumulated depreciation

and impairment

(225)

(51)

(276)

Total as at 1 July 2020

11,488

245

11,733

Depreciation on

ROU

assets

(224)

(51)

(275)

Total as at 30 June 2021

11,264

194

11,458

Total as at 30 June 2021 represented by Gross book value

11,713

296

12,009

Accumulated depreciation and impairment

(449)

(102)

(551)

Total as at 30 June 2021

11,264

194

11,458

Carrying amount of

ROU

assets

11,264

194

11,458

Accounting Policy Depreciation The depreciation rates for ROU assets are based on the commencement date to the earlier of the end of the useful life of the ROU asset or the end of the lease term. Depreciation rates applying to each class of depreciable asset are based on the following useful lives (lease term) for the current reporting period:

Asset Class

2021

2020

Land

30 to 99 years

30 to 99 years

Buildings

22 to 30 years

22 to 30 years

Financial Statements

163

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 34

4.3. Administered - Payables

2021 2020

$'000 $'000

Note 4.3A: Grants Public sector Australian Government entities (related parties) 419 191

State and Territory Governments 51 -

Local Governments 1,455 1,637

Private sector Commercial entities 7,654 6,469

Non-profit organisations 21,479 13,147

Total grants 31,058 21,444

All grant payables are expected to be settled in no more than 12 months.

Note 4.3B: Other payables Other payables 3,278 1,716

Total other payables 3,278 1,716

All other payables are expected to be settled in no more than 12 months.

4.4. Administered - Interest Bearing Liabilities Note 4.4: Leases Lease liabilities 399 468

Total leases 399 468

Total cash outflow for leases for the year ended 30 June 2021 is disclosed in the Administered Cash Flow Statement under principal payments of lease liabilities and interest payments on lease liabilities.

Maturity analysis - contractual undiscounted cash flows Within 1 year 76 76

Between 1 to 5 years 145 186

More than 5 years 210 245

Total leases 431 507

The NIAA in its capacity as lessee has a total of 12 administered leases distributed between property and land leases. They are all variable rent leases managed through contracts.

The above lease disclosures should be read in conjunction with the accompanying notes 2.1B and 4.2.

164 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 35

5. Funding This section identifies the National Indigenous Australians Agency funding structure.

5.1. Appropriations Note 5.1A: Annual and Unspent Appropriations ('Recoverable GST Exclusive')

2021 2020

$'000 $'000

Ordinary annual services

Annual Appropriation Operating 253,432 185,003

Capital budget 11,841 10,590

Section 74 receipts 15,348 6,553

Section 75 transfers - 67,669

Total available appropriation 280,621 269,815

Appropriation applied in 2021 (current and prior years) (268,081) (243,280)

Variance 12,540 26,535

Opening unspent appropriation balance 71,775 -

Prior year section 75 transfers - 45,240

Closing unspent appropriation balance 84,315 71,775

Balance comprises appropriations as follows:¹

Appropriation Act (No. 1) 2019-20 2,100 14,923

Appropriation Act (No. 3) 2019-20 7,250 51,896

Appropriation Act (No.3) 2019-20 - Capital Budget (DCB) 875 4,845

Appropriation Act (No. 1) 2019-20 - cash held by the agency - 111

Appropriation Act (No. 1) 2020-21 64,317 -

Appropriation Act (No.1) 2020-21 - Capital Budget (DCB) 6,905 -

Supply Act (No.1) 2020-21 - Capital Budget (DCB) 2,865 -

Appropriation Act (No. 1) 2020-21 - cash held by the agency 3 -

Total unspent appropriation - ordinary annual services 84,315 71,775

Other services

Annual Appropriation Equity injections 2,891 1,106

Section 75 transfers - 791

Total available appropriation 2,891 1,897

Appropriation applied in 2021 (current and prior years) (1,162) (6,761)

Variance 1,729 (4,864)

Opening unspent appropriation balance 2,060 -

Prior year section 75 transfers - 6,924

Closing unspent appropriation balance 3,789 2,060

Balance comprises appropriations as follows:

Appropriation Act (No 2) 2018-19 - Non Operating Equity Injection - 163

Supply Act (No. 2) 2019-20 - Non Operating - Equity Injection 791 791

Appropriation Act (No 2) 2019-20 - Non Operating Equity Injection 107 1,106

Appropriation Act (No 2) 2020-21 - Non Operating Equity Injection 2,167 -

Supply Act (No. 2) 2020-21 - Non Operating - Equity Injection 724 -

Total unspent appropriation - ordinary annual services 3,789 2,060

1The Departmental unspent annual appropriation is shown inclusive of Section 51 quarantines against Appropriation Act (No. 1) 2019-20 of $2.100 million and Appropriation Act (No.3) 2019-20 of $7.250 million.

Financial Statements

165

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 36

Note 5.1B: Administered Annual and Unspent Appropriations ('Recoverable GST Exclusive')

2021 2020

$'000 $'000

Ordinary annual services Annual Appropriation Operating 1,344,202 745,396

Section 74 receipts 11,522 56,737

Section 75 transfers - 563,429

Total available appropriation 1,355,724 1,365,562

Appropriation applied (current and prior years) (1,334,100) (1,334,583)

Variance 21,624 30,979

Opening unspent appropriation balance 30,979 -

Repealed Appropriation Act (No. 1) 2017-18 (26) -

Closing unspent appropriation balance 52,577 30,979

Balance comprises appropriations as follows:1 Appropriation Act (No. 1) 2017-18 - 26

Appropriation Act (No. 1) 2018-19 3,338 3,338

Appropriation Act (No. 1) 2019-20 6,143 27,615

Appropriation Act (No. 1) 2020-21 43,096 -

Total unspent appropriation - ordinary annual services 52,577 30,979

Other services Annual Appropriation States, ACT, NT and Local government 3,609 2,787

Section 75 transfers - 1,992

Total available appropriation 3,609 4,779

Appropriation applied (current and prior years) (3,609) (4,779)

Variance - -

Total unspent appropriation 52,577 30,979

1The administered unspent annual appropriation is shown inclusive of Section 51 withholdings against Appropriation Act (No.1) 2018-19 of $3.338 million and Appropriation Act (No.1) 2019-20 of $2.494 million as well as an administrative quarantine against Appropriation Act (No.1) 2019-20 of $3.649 million.

166 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 37

Note 5.1C: Special Appropriations ('Recoverable GST Exclusive')

Authority

Appropriation Applied 2021 2020

$'000 $'000

Aboriginal Land Rights (Northern Territory) Act 1976 392,392 398,268

Public Governance, Performance and Accountability Act 2013 s.77 - -

Higher Education Support Act 2003 71,682 70,414

Total 464,074 468,682

There were no transactions during 2020-21 for special appropriations Indigenous Education (Targeted Assistance) Act 2000, s.13 and Native Title Act 1993 s.54(2).

Financial Statements

167

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 38

5.2. Special Accounts

Aboriginals and Torres

Strait Island

er

Corporations Unclaimed

Money Account

1

Aboriginals Benefit

Account

2

Indigenous Land and

Sea Corporation Funding Special

Account

3

Indigenous Remote

Service Delivery Special

Account

4

Services for Other Entities and Trust

Moneys

5

2021

2020

2021

2020

2021

2020

2021

2020

2021

2020

$'000

$'000

$'000

$'000

$'000

$'000

$'000

$'000

$'000

$'000

Balance brought forward from previous period

987

-

9,793

-

-

-

11,400

-

2,173

-

Increases Administered Appropriation

credited to special account

-

-

391,350

397,233

-

-

20,888

1,431

-

50

Proceeds from sale

s of investments

-

-1,859,807

1,340,500

-

-

-

-

-

-

Interest receipts

-

-

17,068

28,315

-

-

-

-

-

-

Other receipts

37

1,030

2,933

11,584

54,847

54,143

-

26,383

247

2,187

Total increase

37

1,030

2,271,158

1,777,632

54,847

54,143

20,888

27,814

247

2,237

Available for payments

1,024

1,030

2,280,951

1,777,632

54,847

54,143

32,288

27,814

2,420

2,237

Decreases Administered Purchase of investments

-

-(1,980,700)

(1,536,007)

-

-

-

-

-

-

Payments made

-

(43)

(290,541

)

(231,832)

(54,847)

(54,143)

(1,536)

(16,414)

(688)

(64)

Total administered decreases

-

(43)

(2,271,241

) (1,767,839)

(54,847)

(54,143)

(1,536)

(16,414)

(688)

(64)

Total balance carried to next period

1,024

987

9,710

9,793

-

-

30,752

11,400

1,732

2,173

Balance represented by: Cash held in entity bank accounts

-

-

9,710

9,793

-

-

-

-

-

-

Cash held in

the Official Public Account

1,024

987

-

-

-

-

30,752

11,400

1,732

2,173

Total balance carried to next period

1,024

987

9,710

9,793

-

-

30,752

11,400

1,732

2,173

The

re were no amounts held in trust in the Services for Other Entities and Trust Moneys special account in 2020-21 (2019-20: $0.000m).

168 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 39

1Appropriation: Public Governance, Performance and Accountability Act 2013; section 80 Establishing Instrument: Corporations (Aboriginal and Torres Strait Islander) Act 2006; section 551-20 Purpose: To administer unclaimed moneys received by the Registrar of Aboriginal and Torres Strait Islander Corporations.

This account is non-interest bearing.

2Appropriation: Public Governance, Performance and Accountability Act 2013; section 80 Establishing Instrument: Aboriginal Land Rights (Northern Territory) Act 1976; sections 62, 63, 64 and 65 Purpose: For the receipt and disbursement of the equivalent of mining royalty moneys derived from mining operations on Aboriginal land in the Northern Territory.

This account is interest bearing.

3Appropriation: Public Governance, Performance and Accountability Act 2013; section 80 Establishing Instrument: Section 12 of the Aboriginal and Torres Strait Islander Land and Sea Future Fund Act 2018 (ATSILSFF Act). Purpose: To make payments to the Indigenous Land and Sea Corporation.

This account is non-interest bearing.

4Appropriation: Public Governance, Performance and Accountability Act 2013; section 78 Establishing Instrument: IRSD Determination 2020.

Purpose: To support high priority projects in remote Indigenous communities and to develop, promote, assist or improve the design, delivery and coordination of governance, community development, infrastructure and services in remote Indigenous communities.

This account is non-interest bearing.

5Appropriation: Public Governance, Performance and Accountability Act 2013; section 78 Establishing Instrument: NIAA SOETM Special Account 2020 Purpose: To disburse an amount held on trust or otherwise for the benefit of a person other than the Commonwealth.

This account is non-interest bearing.

Aboriginal Advancement Account The Aboriginal Advancement Account was established under section 80 of the PGPA Act.

Establishing Instrument: Aboriginal Land (Lake Condah and Framlingham Forest) Act 1987, section 38 The purpose of the account is for furthering the social and economic advancement of Aboriginal people living in Victoria. There were no transactions credited or debited to the special account during 2020-21.

Financial Statements

169

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 40

5.3. Net Cash Appropriation Arrangements

Note 5.3: Net Cash Appropriation Arrangements

2021 2020

$'000 $'000

Total comprehensive income / (loss) - as per the Statement of Comprehensive Income 7,430 (19,388)

Plus: depreciation/amortisation of assets funded through appropriations (departmental capital budget funding and/or equity injections) 12,683 9,045

Plus: depreciation of ROU assets 17,653 17,371

Less: lease principal repayments (14,471) (10,843)

Plus / Less: changes in asset revaluation surplus (13,397) 1,455

Net Cash Operating Surplus / (Deficit) 9,899 (2,360)

From 2010-11, the Government introduced net cash appropriation arrangements where revenue appropriations for depreciation/amortisation expenses ceased. Entities now receive a separate capital budget provided through equity appropriations. Capital budgets are to be appropriated in the period when cash payment for capital expenditure is required.

Amounts are disclosed for depreciation of ROU assets and principal repayments of leased assets to reflect funding arrangements on adoption of AASB 16 Leases and the timing of expense recognition. Lease payments are met from departmental appropriations for ordinary annual services and not capital budgets.

The inclusion of depreciation/amortisation expenses related to ROU leased assets and the lease liability principal repayment amount reflects the cash impact on implementation of AASB 16 Leases, it does not directly reflect a change in appropriation arrangements.

170 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 41

6. People and Relationships This section describes a range of employment and post-employment benefits provided to our people and our relationships with other key people.

6.1. Employee Provisions

2021 2020

$'000 $'000

6.1A: Employee Provisions Annual leave 16,485 15,883

Long service leave 36,584 37,963

Total employee provisions 53,069 53,846

Accounting Policy

Employee benefits

Liabilities for ‘short-term employee benefits’ and termination benefits due within 12 months of the end of the reporting period are measured at their nominal amounts.

Leave

The liability for employee benefits includes provision for annual leave and long service leave. No provision has been made for sick leave as all sick leave is non-vesting and the average sick leave taken in future years by employees of the NIAA is estimated to be less than the annual entitlement for sick leave.

The leave liabilities are calculated on the basis of employees’ remuneration at the estimated salary rates that will be applied at the time the leave is taken, including the NIAA’s employer superannuation contribution rates to the extent that the leave is likely to be taken during service rather than paid out on termination.

The liability for long service leave has been determined by reference to the work of an actuary from PricewaterhouseCoopers (PwC) during 2021. The estimate of the present value of the liability takes into account attrition rates and pay increases through promotion and inflation.

Separation and redundancy

A liability is made for separation and redundancy benefit payments. The NIAA recognises a liability for termination when it has developed a detailed formal plan for the terminations and has informed those employees affected that it will carry out the terminations.

Superannuation

The NIAA’s staff are members of the Commonwealth Superannuation Scheme (CSS), the Public Sector Superannuation Scheme (PSS), the PSS accumulation plan (PSSap) or another fund of their choice.

The CSS and PSS are defined benefit schemes for the Australian Government. The PSSap is a defined contribution scheme.

The liability for defined benefits is recognised in the financial statements of the Australian Government and is settled by the Australian Government in due course. This liability is reported in the Department of Finance’s administered schedules and notes.

The NIAA makes employer contributions to the employees' superannuation scheme. For Commonwealth defined benefits schemes, these rates are determined by an actuary to be sufficient to meet the current cost to the Government. NIAA accounts for the contributions as if they were contributions to defined contribution plans.

The liability for superannuation recognised as at 30 June 2021 represents outstanding contributions for the final fortnight of the year.

Financial Statements

171

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 42

2021 2020

$'000 $'000

Note 6.1B: Administered Employee Provisions Annual leave 19 16

Long service leave 14 9

Total employee provisions 33 25

Accounting Policy

The expense and liabilities for services rendered by administered staff are recognised as administered items.

6.2. Key Management Personnel Remuneration

Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the NIAA. The NIAA has determined the members of the NIAA Executive Board to be the key management personnel of the NIAA. This includes the CEO, Deputy CEO’s, COO, Group Manager, Organisational Performance and Change and two Group Managers on a rotational basis.

Short-term employee benefits 2,423 2,091

Post-employment benefits 344 235

Other long-term employee benefits 153 128

Total key management personnel remuneration expenses 2,920 2,454

The total number of key management personnel included in the above table is 9 (2020: 9). Included in that number are 5 (2020: 1) staff members who worked for the full-year and 4 (2020: 8) staff members who worked a part-year due to rotational change in executive board membership.

Key management personnel on acting arrangements are included where the length of the arrangement is longer than two months.

6.3. Related Party Disclosures

Related party relationships:

The entity is an Australian Government controlled entity. Related parties to this entity are Key Management Personnel, Cabinet Ministers and other Australian Government entities.

Transactions with related parties:

Given the breadth of Government activities, related parties may transact with the government sector in the same capacity as ordinary citizens. Such transactions include the payment or refund of taxes, receipt of a Medicare rebate or higher education loans. The NIAA transacts with other Australian Government controlled entities for normal day-to day business operations provided under normal terms and conditions or on a cost recovery basis. This includes shared service arrangements received for the provision of HR, IT and Finance related functions, secondee’s and the collection of rental income. These transactions have not been separately disclosed in this note.

Giving consideration to the relationships with related parties and the transactions entered into during the year, it has been determined that there were no related party transactions to be separately disclosed.

172 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 43

7. Managing Uncertainties This section analyses how the National Indigenous Australians Agency manages financial risks within its operating environment.

7.1. Contingent Assets and Liabilities Note 7.1A: Contingent Assets and Liabilities

Unquantifiable contingent liabilities - claims for damages and costs

Claims have been made against the Australian Government in relation to its administration of the Northern Territory prior to self-government, including a number of claims by former residents of the Retta Dixon Home, Stolen Generations members and claimants who allege that their wages were unjustly withheld, inadequate or not paid between 1933 and 1971. Some of the claims have been settled during 2020-21, with the remainder still being assessed.

Accounting Policy

Contingent liabilities and contingent assets are not recognised in the Statement of Financial Position but are reported in the relevant schedules and notes. They may arise from uncertainty as to the existence of a liability or asset, or represent an asset or liability in respect of which the amount cannot be reliably measured. Contingent assets are disclosed when settlement is probable but not virtually certain and contingent liabilities are disclosed when the probability of settlement is greater than remote.

Note 7.1B: Administered Contingent Assets and Liabilities

The NIAA is not aware of any material administered quantifiable or unquantifiable contingent assets or liabilities as at 30 June 2021.

7.2. Financial Instruments

2021 2020

$'000 $'000

Note 7.2A: Categories of Financial Instruments Financial assets at amortised cost Cash and cash equivalents 3 111

Goods and services receivables (net) 2,392 3,920

Total financial assets at amortised cost 2,395 4,031

Total financial assets 2,395 4,031

Financial liabilities Financial liabilities measured at amortised cost Trade creditors and accruals 11,713 9,281

Other Payables 4,792 4,742

Total financial liabilities measured at amortised cost 16,505 14,023

Total financial liabilities 16,505 14,023

Note 7.2B: Net Gains or Losses on Financial Assets Financial assets at amortised cost Impairment (5) (14)

Net (loss) on financial assets at amortised cost (5) (14)

Net (loss) from financial assets (5) (14)

Financial Statements

173

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 44

Accounting Policy

Financial assets

The NIAA classifies its financial assets in the following categories:

a) financial assets at fair value through profit or loss;

b) financial assets at fair value through other comprehensive income; and

c) financial assets measured at amortised cost.

The classification depends on both the NIAA's business model for managing the financial assets and contractual cash flow characteristics at the time of initial recognition. Financial assets are recognised when the NIAA becomes a party to the contract and, as a consequence, has a legal right to receive or a legal obligation to pay cash and derecognised when the contractual rights to the cash flows from the financial asset expire or are transferred upon trade date.

The NIAA does not hold any financial assets at fair value through profit or loss or at fair value through other comprehensive income.

Financial Assets at Amortised Cost

Financial assets included in this category need to meet two criteria:

1. the financial asset is held in order to collect the contractual cash flows; and

2. the cash flows are solely payments of principal and interest (SPPI) on the principal outstanding amount.

Amortised cost is determined using the effective interest method.

Effective Interest Method

Income is recognised on an effective interest rate basis for financial assets that are recognised at amortised cost.

Impairment of financial assets

Financial assets are assessed for impairment at the end of each reporting period based on Expected Credit Losses. Using the general approach, the loss allowance is based on an amount equal to lifetime expected credit losses where risk has significantly increased, or an amount equal to 12‐month expected credit losses if risk has not increased. The simplified approach for trade and contract receivables is used. This approach always measures the loss allowance as the amount equal to the lifetime expected credit losses.

Financial liabilities

Supplier and other payables are recognised at amortised cost. Liabilities are recognised to the extent that the goods or services have been received (and irrespective of having been invoiced).

Financial liabilities are recognised and derecognised upon ‘trade date’.

Settlement of supplier payables is usually made within 30 days.

174 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 45

7.3. Administered - Financial Instruments

2021 2020

$'000 $'000

Note 7.3A: Categories of Financial Instruments Financial assets at amortised cost Bank term deposits 1,358,900 1,238,007

Cash and cash equivalents 43,219 24,353

Interest receivable 2,661 9,514

Grants receivable (net) 2,012 2,138

Total financial assets at amortised cost 1,406,792 1,274,012

Total financial assets 1,406,792 1,274,012

Financial liabilities Financial liabilities measured at amortised cost Trade creditors and accruals 4,496 1,403

Grant payables 31,058 21,444

Other payables 3,278 1,716

Total financial liabilities measured at amortised cost 38,832 24,563

Total financial liabilities 38,832 24,563

Financial Statements

175

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 46

2021 2020

$'000 $'000

Note 7.3B: Net Gains or Losses on Financial Assets Financial assets at amortised cost Interest revenue 10,215 24,191

Reversal of impairment losses 3,970 9,917

Impairment (2,518) (9,661)

Net gains on financial assets at amortised cost 11,667 24,447

Accounting Policy

Investment activities are conducted in accordance with the requirements of section 58 of the PGPA Act. Investments are typically low risk and take the form of term deposits. The duration of the term deposits are usually for a term of three to 12 months.

The investment objective of the NIAA is to comply with legislative obligations under the PGPA Act and the ALRA. Investment practices are also governed by the investment policy of the NIAA, which requires the management of the portfolio to respond to positive investment opportunities in the market so as to achieve the best possible returns for the account within the legislative framework.

The investment portfolio and bank accounts are managed to ensure sufficient funds are available for payments as required.

The asset allocation of the portfolio as at 30 June 2021 is 100% of term deposits with Australian banks.

176 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 47

8. Other Information

8.1 Current/Non-Current Distinction for Assets and Liabilities

2021 2020

$'000 $'000

Note 8.1A: Current/Non-Current Distinction for Assets and Liabilities Assets expected to be recovered in:

No more than 12 months Cash and cash equivalents 3 111

Trade and other receivables 85,263 68,621

Prepayments 1,839 21

Total no more than 12 months 87,105 68,753

More than 12 months

Prepayments 380 7

Property, plant and equipment 195,744 202,450

Intangibles 15,751 15,757

Total more than 12 months 211,875 218,214

Total assets 298,980 286,967

Liabilities expected to be settled in:

No more than 12 months Suppliers 11,713 9,281

Other payables 4,792 4,887

Leases 14,380 13,918

Employee provisions 15,209 15,124

Other provisions 4,537 4,614

Total no more than 12 months 50,631 47,824

More than 12 months Leases 104,374 115,963

Employee provisions 37,860 38,722

Other provisions 2,148 2,653

Total more than 12 months 144,382 157,338

Total liabilities 195,013 205,162

Financial Statements

177

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 48

2021 2020

$'000 $'000

Note 8.1B: Administered - Current/Non-Current Distinction for Assets and Liabilities Assets expected to be recovered in:

No more than 12 months Cash and cash equivalents 43,219 24,353

Trade receivables and other receivables 17,405 22,669

Term deposits 1,358,900 1,209,607

Prepayments 200 720

Total no more than 12 months 1,419,724 1,257,349

More than 12 months Term deposits - 28,400

Property, plant and equipment 11,458 11,733

Total more than 12 months 11,458 40,133

Total assets 1,431,182 1,297,482

Liabilities expected to be settled in:

No more than 12 months Trade creditors and accruals 4,496 1,403

Grants 31,058 21,444

Other payables 3,278 1,716

Leases 70 69

Employee provisions 13 11

Total no more than 12 months 38,915 24,643

Liabilities expected to be settled in:

No more than 12 months Leases 329 399

Employee provisions 20 14

Total more than 12 months 349 413

Total liabilities 39,264 25,056

178 | Annual Report 2020-21

Financial Statements

National Indigenous Australians Agency Notes to and forming part of the financial statements for the period ended 30 June 2021

Page | 49

8.2: Restructuring

Note 8.2: Restructuring The NIAA was established on 1 July 2019 in the Department of the Prime Minister and Cabinet portfolio. Responsibility for Indigenous Affairs was transferred from the Department of the Prime Minister and Cabinet to the NIAA following the executive order effective 1 July 2019. No restructuring has occurred during 2020-21.

2020

Department of Prime Minister and Cabinet Departmental Administered

$'000 $'000

FUNCTION ASSUMED Assets recognised Cash and cash equivalents - 37,552

Trade and other receivables 52,249 41,304

Other financial assets 750 1,042,500

Property, plant and equipment 75,152 -

Intangibles 11,535 -

Assets held for sale 1,012 -

Other non-financial assets - 3,677

Total assets recognised 140,698 1,125,033

Liabilities recognised Trade creditors and accruals 2,047 8,263

Grants Payable - 23,964

Other payables 16,078 2,773

Employee provisions 48,079 49

Make good provisions 642 -

Total liabilities recognised 66,846 35,049

Net assets/(liabilities) assumed 73,852 1,089,984

Equity recognised Reserves 5,516 -

Total equity recognised 5,516 -

Financial Statements

179

Aboriginals Benefit Account

Independent Auditor’s Report

GPO Box 707 CANBERRA ACT 2601 19 National Circuit BARTON ACT Phone (02) 6203 7300 Fax (02) 6203 7777

OFFICIAL

OFFICIAL

INDEPENDENT AUDITOR’S REPORT

To the Minister for Indigenous Australians

Opinion

In my opinion, the financial statements of the Aboriginals Benefit Account (‘the Entity’) for the year ended 30 June 2021:

(a) comply with Australian Accounting Standards - Reduced Disclosure Requirements and the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015; and

(b) present fairly the financial position of the Entity as at 30 June 2021 and its financial performance and cash flows for the year then ended.

The financial statements of the Entity, which I have audited, comprise the following statements as at 30 June 2021 and for the year then ended:

• Statement by the Chief Executive Officer and Chief Financial Officer; • Statement of Comprehensive Income; • Statement of Financial Position; • Statement of Changes in Equity; • Cash Flow Statement; and • Notes to the financial statements, comprising a Summary of Significant Accounting Policies and other

explanatory information.

Basis for opinion

I conducted my audit in accordance with the Australian National Audit Office Auditing Standards, which incorporate the Australian Auditing Standards. My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Entity in accordance with the relevant ethical requirements for financial statement audits conducted by the Auditor-General and his delegates. These include the relevant independence requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) to the extent that they are not in conflict with the Auditor-General Act 1997. I have also fulfilled my other responsibilities in accordance with the Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Accountable Authority’s responsibility for the financial statements

As the Accountable Authority of the Entity, the Chief Executive Officer of the National Indigenous Australians Agency is responsible under the Public Governance, Performance and Accountability Act 2013 (the Act) for the preparation and fair presentation of annual financial statements that comply with Australian Accounting Standards - Reduced Disclosure Requirements and the rules made under the Act.

Under section 64B(4) of the Aboriginal Land Rights (Northern Territory) Act 1976, sections 42 and 43 (other than subsection 43(4)) of the Public Governance, Performance and Accountability Act 2013 (which deal with annual financial statements for Commonwealth entities and audits of those statements), and rules made for the purposes of those sections, apply in relation to the Aboriginals Benefit Account as if the Account were a Commonwealth entity and the Chief Executive Officer were the accountable authority of that Commonwealth entity.

The Chief Executive Officer is also responsible for such internal control as the Chief Executive Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

180 | Annual Report 2020-21

Financial Statements

OFFICIAL

OFFICIAL

In preparing the financial statements, the Chief Executive Officer is responsible for assessing the ability of the Entity to continue as a going concern, taking into account whether the Entity’s operations will cease as a result of an administrative restructure or for any other reason. The Chief Executive Officer is also responsible for disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the assessment indicates that it is not appropriate.

Auditor’s responsibilities for the audit of the financial statements

My objective is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian National Audit Office Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.

As part of an audit in accordance with the Australian National Audit Office Auditing Standards, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:

• identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control; • obtain an understanding of internal control relevant to the audit in order to design audit procedures that are

appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Entity’s internal control; • evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accountable Authority; • conclude on the appropriateness of the Accountable Authority’s use of the going concern basis of accounting

and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the Entity to cease to continue as a going concern; and • evaluate the overall presentation, structure and content of the financial statements, including the

disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

I communicate with the Accountable Authority regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.

Australian National Audit Office

Rahul Tejani Executive Director Delegate of the Auditor-General

Canberra 29 September 2021

Financial Statements

181

Aboriginals Benefit Account

Financial Statements For the period ended 30 June 2021

ABORIGINALS BENEFIT ACCOUNT STATEMENT BY THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER

1

The accompanying financial statements of the Aboriginals Benefit Account (ABA) for the year ended 30 June 2021 have been prepared in accordance with section 64B of the Aboriginal Land Rights (Northern Territory) Act 1976, which requires the financial statements to be prepared in accordance with section 42 of the Public Governance, Performance and Accountability Act 2013 (PGPA Act).

The Minister for Finance has granted the ABA an exemption under the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR). The exemption applies to the following requirements of the FRR:

(a) Sections 9, 32 and 33 of the FRR. The ABA is required to present its administered activities in departmental format, in accordance with current practice.

(b) Divisions 2, 3, 4 and 5 of Part 6 of the FRR to the extent that the ABA has no appropriation transactions and balances other than through its special account.

In our opinion, the attached financial statements for the year ended 30 June 2021 comply with subsection 42(2) of the PGPA Act and are based on properly maintained financial records as per subsection 41(2) of the PGPA Act.

In our opinion, at the date of this statement, there are reasonable grounds to believe that the ABA will be able to pay its debts as and when they fall due.

Blair Exell A/g Chief Executive Officer

September 2021

Nicholas Creagh Chief Financial Officer

September 2021

182 | Annual Report 2020-21

Financial Statements

ABORIGINALS BENEFIT ACCOUNT STATEMENT OF COMPREHENSIVE INCOME for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. 2

2021 2020

Notes $'000 $'000

NET COST OF SERVICES Expenses Payments to advisory committee members 100 98

Suppliers - services rendered 249 86

Grants 1.1A 16,479 20,937

Payments for township leases 1.1B 7,796 5,523

Payments to land councils for administrative purposes 1.1C 149,568 85,684

Distributions to land councils 1.1D 117,425 120,799

Depreciation 2.2A 203 203

Impairment loss on financial instruments 193 68

Other expenses 1.1E 2,753 3,432

Total expenses 294,766 236,830

Own-Source Income Interest 1.2A 10,215 23,144

Lease income 1.2B 2,678 2,115

Resources received free of charge 1.2C 2,753 3,432

Other revenue 108 485

Total own-source income 15,754 29,176

Net cost of services 279,012 207,654

Revenue from Government 1.2D 391,415 402,664

Surplus 112,403 195,010

Total comprehensive income 112,403 195,010

National Indigenous Australians Agency Administered Cash Flow Statement for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. Page | 14

2021 2020

Notes $'000 $'000

Cash from Official Public Account Appropriations 1,916,134 1,924,539

Special Accounts 55,574 55,098

Total cash from official public account 1,971,708 1,979,637

Cash to Official Public Account Appropriations 136,579 193,441

Special Accounts 55,574 55,098

Total cash to official public account 192,153 248,539

Cash and cash equivalents at the end of the reporting period 4.1A 43,219 24,353

Financial Statements

183

ABORIGINALS BENEFIT ACCOUNT STATEMENT OF FINANCIAL POSITION as at 30 June 2021

The above statement should be read in conjunction with the accompanying notes. 3

2021 2020

Notes $'000 $'000

ASSETS Financial Assets Cash and cash equivalents 3.1 9,710 9,793

Trade and other receivables 2.1 3,469 10,619

Investments - term deposits 1,358,900 1,238,007

Total financial assets 1,372,079 1,258,419

Non-Financial Assets

Property, plant and equipment1 2.2A 11,066 11,269

Other non-financial assets 2.2B 43 45

Total non-financial assets 11,109 11,314

Total assets 1,383,188 1,269,733

LIABILITIES Payables Office of Township Leasing administrative liabilities 960 1,401

Other payables 2.3 2,921 1,428

Total payables 3,881 2,829

Total liabilities 3,881 2,829

Net assets 1,379,307 1,266,904

EQUITY Retained surplus 1,379,307 1,266,904

Total equity 1,379,307 1,266,904

1Right-of-use (ROU) assets are included in the property, plant and equipment line item.

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

14

2. Financial Position This section analyses the Aboriginals Benefit Account’s assets used to conduct its operations and the operating liabilities incurred as a result.

2.1. Financial Assets

2021 2020

$'000 $'000

Note 2.1: Trade and other receivables Other receivables Interest 2,661 9,514

GST receivable from the ATO 58 262

Other 1,380 2,060

Total other receivables 4,099 11,836

Less impairment loss allowance Other receivables (630) (1,217)

Total impairment loss allowance (630) (1,217)

Total trade and other receivables (net) 3,469 10,619

Accounting Policy

Receivables for services, which have 30-day terms, are recognised at the nominal amounts due less any impairment loss allowance account. Collectability of debts is reviewed at the end of the reporting period. Allowances are made when collectability of the debt is no longer probable.

2.2. Non-Financial Assets Note 2.2A: Reconciliation of the Opening and Closing Balances of Property, Plant and Equipment

Land Total

$’000 $’000

As at 1 July 2020 Gross book value 11,472 11,472

Accumulated depreciation and impairment (203) (203)

Total as at 1 July 2020 11,269 11,269

Depreciation on ROU assets (203) (203)

Total as at 30 June 2021 11,066 11,066

Total as at 30 June 2021 represented by Gross book value 11,472 11,472

Accumulated depreciation and impairment (406) (406)

Total as at 30 June 2021 11,066 11,066

Carrying amount of ROU assets 11,066 11,066

184 | Annual Report 2020-21

Financial Statements

ABORIGINALS BENEFIT ACCOUNT STATEMENT OF CHANGES IN EQUITY for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. 4

2021 2020

$'000 $'000

TOTAL EQUITY - RETAINED EARNINGS Opening balance Balance carried forward from previous period 1,266,904 1,062,334

Adjustment on initial application of AASB 16 - 9,560

Adjusted opening balance 1,266,904 1,071,894

Comprehensive income Surplus for the period 112,403 195,010

Total comprehensive income 112,403 195,010

Closing balance as at 30 June 1,379,307 1,266,904

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

14

2. Financial Position This section analyses the Aboriginals Benefit Account’s assets used to conduct its operations and the operating liabilities incurred as a result.

2.1. Financial Assets

2021 2020

$'000 $'000

Note 2.1: Trade and other receivables Other receivables Interest 2,661 9,514

GST receivable from the ATO 58 262

Other 1,380 2,060

Total other receivables 4,099 11,836

Less impairment loss allowance Other receivables (630) (1,217)

Total impairment loss allowance (630) (1,217)

Total trade and other receivables (net) 3,469 10,619

Accounting Policy

Receivables for services, which have 30-day terms, are recognised at the nominal amounts due less any impairment loss allowance account. Collectability of debts is reviewed at the end of the reporting period. Allowances are made when collectability of the debt is no longer probable.

2.2. Non-Financial Assets Note 2.2A: Reconciliation of the Opening and Closing Balances of Property, Plant and Equipment

Land Total

$’000 $’000

As at 1 July 2020 Gross book value 11,472 11,472

Accumulated depreciation and impairment (203) (203)

Total as at 1 July 2020 11,269 11,269

Depreciation on ROU assets (203) (203)

Total as at 30 June 2021 11,066 11,066

Total as at 30 June 2021 represented by Gross book value 11,472 11,472

Accumulated depreciation and impairment (406) (406)

Total as at 30 June 2021 11,066 11,066

Carrying amount of ROU assets 11,066 11,066

Financial Statements

185

ABORIGINALS BENEFIT ACCOUNT CASH FLOW STATEMENT for the period ended 30 June 2021

The above statement should be read in conjunction with the accompanying notes. 5

2021 2020

Notes $'000 $'000

OPERATING ACTIVITIES Cash received Appropriations 391,350 397,233

Net GST received 1,923 1,712

Lease income 2,794 2,430

Other cash received 139 124

Total cash received 396,206 401,499

Cash used Committee members 110 88

Suppliers 281 14

Grants 18,387 23,105

Payments for township leases 6,712 5,609

Payments to land councils for administrative purposes 149,568 85,684

Distributions to land councils 117,406 119,168

Total cash used 292,464 233,668

Net cash from operating activities 103,742 167,831

INVESTING ACTIVITIES Cash received Proceeds from sales of investments 1,859,807 1,340,500

Interest on investments 17,068 28,315

Total cash received 1,876,875 1,368,815

Cash used Purchase of investments 1,980,700 1,536,007

Total cash used 1,980,700 1,536,007

Net cash used by investing activities (103,825) (167,192)

Net increase/(decrease) in cash held (83) 639

Cash and cash equivalents at the beginning of the reporting period 9,793 9,154

Cash and cash equivalents at the end of the reporting period 3.1 9,710 9,793

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

14

2. Financial Position This section analyses the Aboriginals Benefit Account’s assets used to conduct its operations and the operating liabilities incurred as a result.

2.1. Financial Assets

2021 2020

$'000 $'000

Note 2.1: Trade and other receivables Other receivables Interest 2,661 9,514

GST receivable from the ATO 58 262

Other 1,380 2,060

Total other receivables 4,099 11,836

Less impairment loss allowance Other receivables (630) (1,217)

Total impairment loss allowance (630) (1,217)

Total trade and other receivables (net) 3,469 10,619

Accounting Policy

Receivables for services, which have 30-day terms, are recognised at the nominal amounts due less any impairment loss allowance account. Collectability of debts is reviewed at the end of the reporting period. Allowances are made when collectability of the debt is no longer probable.

2.2. Non-Financial Assets Note 2.2A: Reconciliation of the Opening and Closing Balances of Property, Plant and Equipment

Land Total

$’000 $’000

As at 1 July 2020 Gross book value 11,472 11,472

Accumulated depreciation and impairment (203) (203)

Total as at 1 July 2020 11,269 11,269

Depreciation on ROU assets (203) (203)

Total as at 30 June 2021 11,066 11,066

Total as at 30 June 2021 represented by Gross book value 11,472 11,472

Accumulated depreciation and impairment (406) (406)

Total as at 30 June 2021 11,066 11,066

Carrying amount of ROU assets 11,066 11,066

186 | Annual Report 2020-21

Financial Statements

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

6

Overview ................................................................................................................................................. 7

1. Financial Performance ........................................................................................................................ 9

1.1. Expenses ..................................................................................................................................... 9

1.2. Own-Source Revenue and Gains .............................................................................................. 11

2. Financial Position .............................................................................................................................. 14

2.1. Financial Assets ......................................................................................................................... 14

2.2. Non-Financial Assets ................................................................................................................. 14

2.3. Payables .................................................................................................................................... 15

3. Funding ............................................................................................................................................. 16

3.1. Special Accounts........................................................................................................................ 16

4. Managing Uncertainties .................................................................................................................... 16

4.1. Contingent Assets and Liabilities ............................................................................................... 16

4.2. Financial Instruments ................................................................................................................. 17

5. Other Information .............................................................................................................................. 19

5.1. Current/Non-current Distinction for Assets and Liabilities ......................................................... 19

Financial Statements

187

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

7

Overview

Basis of preparation of the financial statements

The Aboriginals Benefit Account’s (ABA) activities are classified as administered activities carried out by the National Indigenous Australia Agency (NIAA) on behalf of the Australian Government and are reported in the NIAA's administered financial statements for the period 1 July 2020 to 30 June 2021. In addition to being included in the NIAA's financial statements, the ABA prepares separate audited financial statements as required by the Aboriginal Land Rights (Northern Territory) Act 1976 (ALRA).

The Minister for Finance has granted the ABA an exemption under the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR). The exemption applies to the following requirements of the FRR:

(a) Sections 9, 32 and 33 of the FRR. The ABA is required to present its administered activities in departmental format, in accordance with current practice.

(b) Divisions 2, 3, 4 and 5 of Part 6 of the FRR to the extent that the ABA has no appropriation transactions and balances other than through its special account.

The financial statements have been prepared on an accrual basis and in accordance with the historical cost convention, except for certain assets and liabilities at fair value. Except where stated, no allowance is made for the effect of changing prices on the results or financial position. The financial statements are presented in Australian dollars.

New Australian Accounting Standards

No accounting standards have been adopted earlier than the application date as stated in the standard.

No new/revised/amended accounting standards and/or interpretations issued prior to the date of signing of the financial statements and applicable to the current reporting period had a material effect on the ABA’s financial statements.

Compliance with statutory conditions for payments from the consolidated revenue fund

The Government monitors and assesses risks and decides on any appropriate action to respond to risks of expenditure not being consistent with constitutional or other legal requirements.

During 2020-21 the NIAA reviewed the ABA’s exposure to the risk of not complying with statutory conditions on payments from appropriations, namely section 83 of the Constitution. The risk profile and internal controls to manage this risk continue to remain appropriate.

Total ABA cash expenditure for 2020-21 is $292.464 million (2019-20: $233.668 million). Within the 2020-21 expenditure there are no section 64(3) ALRA payments that have technically contravened section 83 of the Constitution (2019-20: four payments totalling $0.177 million). Payments out of the ABA are required to be made based on royalties received by the Northern Territory or Australian Governments. In previous years the technical contraventions that have occurred are due to the difficulty in precisely estimating mining royalties whereby the royalties upon which the payments were based were estimated at a value greater than the eventual actual value. Legislation has been prepared and is awaiting presentation to Parliament to reduce the non-compliance risks associated with these payments to an acceptably low level.

A prepayment of $0.043 million is recognised as at 30 June 2021 (2019-20 $0.045 million) representing the overpayments that are still to be applied against future payments. This amount has reduced compared to 30 June 2020 as $0.002 million has been recovered against section 64(3) payments in 2020-21.

188 | Annual Report 2020-21

Financial Statements

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

8

Taxation

The ABA is exempt from all forms of taxation except Mining Withholding Tax (MWT), Fringe Benefits Tax (FBT) and the Goods and Services Tax (GST).

MWT is payable in respect of payments made from royalty equivalents credited to the ABA pursuant to section 63 of the ALRA. In accordance with the Taxation Laws Amendment Act (No. 3) 1994, the rate of MWT payable in respect of the payments made from royalty equivalents credited to the ABA pursuant to section 63 of the ALRA, is 4% (2020: 4%).

GST is payable on purchases made by the ABA under subsection 64(4) and 64(6) of the ALRA. These amounts are recoverable from the Australian Taxation Office (ATO).

Comparative reclassifications

Minor changes were made to the comparatives in the ABA’s financial statements as a result of the reclassification or merging of some line items. There was no change to the comparative operating surplus or net assets reported.

Significant accounting judgements and estimates

No accounting judgements or estimates have been identified that have a significant risk of causing a material adjustment to carrying amounts of assets and liabilities.

Events after the reporting period

No significant after balance date events have occurred that warrant disclosure or must be brought to account in the financial statements.

Related party disclosures

Related parties to the ABA are Key Management Personnel including the Minister for Indigenous Australians, and other Australian Government entities. The Minister’s remuneration and other benefits are set by the Remuneration Tribunal and are not paid by the ABA. Given consideration to relationships with related entities, and transactions entered into during the reporting period by the ABA, there are no related party transactions to be separately disclosed.

Impact of COVID-19

The ABA has been impacted by COVID-19 restrictions due to the closure of remote Indigenous communities in the Northern Territory. This has contributed to delays in the delivery of existing grants, negotiation and approval of new grants and consideration of applications for the ABA special account. An additional economic stimulus package of $60 million was provided to the four Northern Territory land councils, through the ABA, to stimulate the local Indigenous economy and communities.

Other than stated above, the NIAA have assessed there has been no material impact on the ABA’s financial statements as a result of COVID-19, including the potential for movement in the recoverability of receivables.

Financial Statements

189

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

9

1. Financial Performance This section analyses the financial performance of the Aboriginals Benefit Account for the year ended 30 June 2021.

1.1. Expenses

2021 2020

$'000 $'000

Note 1.1A: Grants Public sector Australian Government entities (related parties) - 317

Local Governments 360 131

Private sector Non-profit organisations 7,344 11,664

Commercial entities 3,311 7,353

Homelands Project 5,311 1,461

Stores Infrastructure Project 153 11

Total grants 16,479 20,937

Accounting Policy

The ABA makes payments to or for the benefit of Aboriginals living in the Northern Territory under subsection 64(4) of the ALRA. A mining withholding tax is payable on grant payments made from royalty equivalents credited to the ABA pursuant to section 63 of the ALRA.

A mining withholding tax is not payable on grant payments made from other income.

Note 1.1B: Payments for township leases Office of Township Leasing administrative expenses 3,046 3,449

Community entity administrative expenses 2,407 322

Township leasing income returned 2,343 1,752

Total payments for township leases 7,796 5,523

Accounting Policy

Administrative expenses have been recognised when the relevant expense is incurred.

Office of Township Leasing (OTL) administrative expenses

The OTL is headed by the Executive Director of Township Leasing (EDTL), a statutory appointment under the ALRA. Its aim is to enhance the economic development of communities through its leasing activities. The EDTL is responsible for managing, on behalf of the Australian Government, any township leases entered into with Indigenous communities in the Northern Territory as specified under section 19A of the ALRA. The OTL manages the head lease over the specified township and negotiates any sub-leasing to commercial entities, government agencies, community organisations and others.

Community Entity administrative expenses

Under section 3AAA of the ALRA the Minister is able to approve any organisation as a Commonwealth entity to hold a township lease. Government policy allows for a community entity representative of traditional owners and community members to be approved to hold and administer a section 19A township lease. Community entities may be provided with funding from the ABA at the direction of the Minister for the purpose of acquiring and administrating a township lease under section 64(4A) of the ALRA.

Township leasing income returned

Head Lease agreements include provisions for the payment of variable lease rentals to the Traditional Owners through the Land Councils (referred to as bonus or annual lease rentals). These payments comprise of sub-lease rental income generated above the initial incentive payment.

190 | Annual Report 2020-21

Financial Statements

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

10

2021 2020

$'000 $'000

Note 1.1C: Payments to land councils for administrative purposes Subsection 64(1) payments:

Northern Land Council 62,945 39,917

Mining Withholding Tax 2,623 1,663

Sub-total Northern Land Council 65,568 41,580

Central Land Council 54,537 28,826

Mining Withholding Tax 2,272 1,201

Sub-total Central Land Council 56,809 30,027

Tiwi Land Council 10,804 5,766

Mining Withholding Tax 450 240

Sub-total Tiwi Land Council 11,254 6,006

Anindilyakwa Land Council 15,300 7,748

Mining Withholding Tax 637 323

Sub-total Anindilyakwa Land Council 15,937 8,071

Total payments associated with land councils administration 149,568 85,684

Accounting Policy

Land councils obtain funding based on their operational requirements in accordance with subsection 64(1) of the ALRA. Estimates for funding are submitted to the Minister for Indigenous Australians for approval and are distributed to land councils on a quarterly basis during the year. Payments to land councils are recognised as an expense when the payment obligation falls due. A mining withholding tax of 4% of the total amount paid to land councils is withheld and paid to the ATO.

Financial Statements

191

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

11

2021 2020

$'000 $'000

Note 1.1D: Distributions to land councils Subsection 64(3) payments:

Northern Land Council 16,884 17,419

Mining Withholding Tax 704 726

Sub-total Northern Land Council 17,588 18,145

Central Land Council 44,230 25,466

Mining Withholding Tax 1,843 1,061

Sub-total Central Land Council 46,073 26,527

Anindilyakwa Land Council 51,613 73,082

Mining Withholding Tax 2,151 3,045

Sub-total Anindilyakwa Land Council 53,764 76,127

Total land council distributions 117,425 120,799

Accounting Policy

In accordance with subsection 64(3) and 35(2) of the ALRA, 30% of the royalty equivalents, received in respect of mining on Aboriginal land, are paid to the land councils for distribution to Aboriginal associations, communities or groups, for the benefit of those Aboriginal people who are affected by mining operations. A mining withholding tax of 4% on these payments to land councils is withheld and paid to the ATO.

Note 1.1E: Other expenses Salaries and operating expenses1 2,753 3,432

Total other expenses 2,753 3,432

1 Expenses associated with the administration of the ABA were received from the NIAA and for the financial statements audit from the Australian National Audit Office (ANAO) as resources received free of charge. Refer Note 1.2C Resources received free of charge.

1.2. Own-Source Revenue and Gains

OWN-SOURCE REVENUE

Note 1.2A: Interest Term deposits 10,204 23,037

Interest bearing bank account 11 107

Total interest 10,215 23,144

Accounting Policy

Interest revenue is recognised using the effective interest method.

192 | Annual Report 2020-21

Financial Statements

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

12

2021 2020

$'000 $'000

Note 1.2B: Lease income Lease - Wurrumiyanga 945 808

Lease - Groote 856 761

Lease - Milikapiti 285 221

Lease - Wurankuwu 13 14

Lease - Pirlangimpi 322 266

Lease - Mutitjulu 197 45

Other 60 -

Total lease income 2,678 2,115

Accounting Policy

The ABA receives lease income for the sub-leasing of property held under township head leases in the Northern Territory, held by the EDTL. Lease income is recognised when received by the ABA from sub lease arrangements. Refer to Note 1.1B Payments for township leases.

Maturity analysis of operating lease income receivables Within 1 year 2,306 2,300

One to two years 2,300 2,295

Two to three years 2,291 2,289

Three to four years 2,268 2,280

Four to five years 2,249 2,257

More than 5 years 16,261 18,345

Total undiscounted lease payments receivable 27,675 29,766

The EDTL sub-leases its various properties held under township head leases to individuals and agencies in remote and regional areas in the Northern Territory. The EDTL manages the risks associated with any rights it retains in the underlying asset through the use of contract and MOU arrangements, appropriate insurance coverage, engagement of a licensed Property Manager for rental management services, and documented arrears management procedures.

Note 1.2C: Resources received free of charge Salaries 2,686 3,366

Remuneration of auditors - financial statements audit 67 66

Total resources received free of charge 2,753 3,432

Accounting Policy

Resources received free of charge are recognised as revenue when, and only when, a fair value can be reliably determined and the services would have been purchased if they had not been donated. Use of those resources is recognised as an expense. Refer Note 1.1E Other expenses.

Resources received free of charge are recorded as either revenue or gains depending on their nature.

The ABA has reported resources received free of charge in relation to the NIAA’s expenses associated with management of the ABA’s account, oversight of the ABA’s grants and the ABA Advisory Committee secretariat.

Financial Statements

193

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

13

2021 2020

$'000 $'000

REVENUE FROM GOVERNMENT Note 1.2D: Revenue from Government Appropriations Special appropriations 391,415 402,664

Total revenue from Government 391,415 402,664

Accounting Policy

Amounts appropriated are recognised as revenue. Revenue from Government is not typically recognised by administered entities, however, the exemption provided by the Minister for Finance under the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 in relation to the ABA requires disclosure of such amounts as revenue.

Royalties in respect of uranium and non-uranium mining on Aboriginal land are paid to the Australian Government, the Department of Industry, Science, Energy and Resources and the Northern Territory Treasury (Royalty Branch), respectively. Following advice from these entities, an equivalent amount is drawn down from the Official Public Account (OPA) to enable royalty equivalents to be credited to the ABA, in accordance with section 63 of the ALRA.

These receipts are credited to the ABA shortly after receipt of advice from the respective entity, which usually occurs in the week following payment of the royalties by mining companies to the entity.

194 | Annual Report 2020-21

Financial Statements

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

14

2. Financial Position This section analyses the Aboriginals Benefit Account’s assets used to conduct its operations and the operating liabilities incurred as a result.

2.1. Financial Assets

2021 2020

$'000 $'000

Note 2.1: Trade and other receivables Other receivables Interest 2,661 9,514

GST receivable from the ATO 58 262

Other 1,380 2,060

Total other receivables 4,099 11,836

Less impairment loss allowance Other receivables (630) (1,217)

Total impairment loss allowance (630) (1,217)

Total trade and other receivables (net) 3,469 10,619

Accounting Policy

Receivables for services, which have 30-day terms, are recognised at the nominal amounts due less any impairment loss allowance account. Collectability of debts is reviewed at the end of the reporting period. Allowances are made when collectability of the debt is no longer probable.

2.2. Non-Financial Assets Note 2.2A: Reconciliation of the Opening and Closing Balances of Property, Plant and Equipment

Land Total

$’000 $’000

As at 1 July 2020 Gross book value 11,472 11,472

Accumulated depreciation and impairment (203) (203)

Total as at 1 July 2020 11,269 11,269

Depreciation on ROU assets (203) (203)

Total as at 30 June 2021 11,066 11,066

Total as at 30 June 2021 represented by Gross book value 11,472 11,472

Accumulated depreciation and impairment (406) (406)

Total as at 30 June 2021 11,066 11,066

Carrying amount of ROU assets 11,066 11,066

Financial Statements

195

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

15

Accounting Policy

Asset Recognition Threshold

Purchases of property, plant and equipment and intangibles are recognised initially at cost in the Statement of Financial Position, except for purchases costing less than $5,000, which are expensed in the year of acquisition (other than IT assets where they form part of a group of similar items which are significant in total).

ROU assets exclude leases where the lease term is 12 months or less, or where the underlying asset is of low value (less than $10,000).

Lease of ROU assets

Leased ROU assets are capitalised at the commencement date of the lease and comprise the initial lease liability amount, initial direct costs incurred when entering into the lease less any lease incentives received. These assets are accounted for by Commonwealth lessees as separate asset classes to corresponding assets owned outright. The value of the ROU assets wholly comprise of the initial incentive payments provided for under the Township leasing program.

Depreciation

The depreciation rates for ROU assets are based on the commencement date to the earlier of the end of the useful life of the ROU asset or the end of the lease term.

2021 2020

$'000 $'000

Note 2.2B: Other non-financial assets Prepayments - subsection 64(3) 43 45

Total other non-financial assets 43 45

No indicators of impairment were found for other non-financial assets.

2.3. Payables

Note 2.3: Other payables Royalty equivalent overpayment 144 151

Township leasing payable 2,588 1,063

Other 189 214

Total other payables 2,921 1,428

196 | Annual Report 2020-21

Financial Statements

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

16

3. Funding This section identifies the Aboriginals Benefit Account funding structure.

3.1. Special Accounts Note 3.1A: Special accounts ('recoverable GST exclusive')

Aboriginals Benefit Account1 2021 2020

$'000 $'000

Balance brought forward from previous period 9,793 9,154

Increases Appropriation credited to special account 391,350 397,233

Proceeds from sales of investments 1,859,807 1,340,500

Other receipts 20,001 30,869

Total increases 2,271,158 1,768,602

Available for payments 2,280,951 1,777,756

Decreases Payments made (290,541) (231,956)

Purchase of investments (1,980,700) (1,536,007)

Total decreases (2,271,241) (1,767,963)

Total balance carried to the next period 9,710 9,793

Balance represented by:

Cash held in entity bank account 9,710 9,793

Total balance carried to the next period 9,710 9,793

1Appropriation: Public Governance, Performance and Accountability Act 2013, section 80.

Establishing instrument: Aboriginal Land Rights (Northern Territory) Act 1976, sections 62, 63, 64 and 65.

Purpose: For the receipt and disbursement of the equivalent of mining royalty monies derived from mining operations on Aboriginal land in the Northern Territory.

4. Managing Uncertainties This section analyses how the Aboriginals Benefit Account manages financial risks within its operating environment.

4.1. Contingent Assets and Liabilities

The NIAA, on behalf of the ABA, is not aware of any material quantifiable or unquantifiable contingent assets or liabilities as at the signing date that would require disclosure in the financial statements.

Accounting Policy

Contingent liabilities and contingent assets are not recognised in the Statement of Financial Position but are reported in the relevant schedules and notes. They may arise from uncertainty as to the existence of a liability or asset or represent an asset or liability in respect of which the amount cannot be reliably measured. Contingent assets are disclosed when settlement is probable but not virtually certain and contingent liabilities are disclosed when settlement is greater than remote.

Financial Statements

197

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

17

4.2. Financial Instruments

2021 2020

$'000 $'000

Note 4.2A: Categories of financial instruments Financial assets at amortised cost Investments - term deposits 1,358,900 1,238,007

Cash and cash equivalents 9,710 9,793

Interest receivable 2,661 9,514

Other receivables (net) 750 843

Total financial assets at amortised cost 1,372,021 1,258,157

Total financial assets 1,372,021 1,258,157

Financial liabilities Financial liabilities measured at amortised cost Office of Township Leasing administrative liabilities 960 1,401

Other payables 2,777 1,063

Total financial liabilities measured at amortised cost 3,737 2,464

Total financial liabilities 3,737 2,464

Settlement is made according to the terms and conditions of each financial liability. This is usually within 30 days of performance or eligibility. Settlement of supplier and other payables is usually made within 30 days.

Accounting Policy

Financial Assets

Investments

Investment activities are conducted in accordance with the requirements of section 58 of the PGPA Act. Investments are typically low risk and take the form of term deposits. The duration of the term deposits are usually for a term of three to 12 months.

The investment objective of the NIAA as administrators for the ABA is to ensure that the ABA complies with legislative obligations under the PGPA Act and the ALRA; and that the ABA maintains and preserves its capital base.

The investment portfolio and bank accounts are managed to ensure sufficient funds are available for payments as required.

Investment practices are also governed by the investment policy of the NIAA, which requires the management of the portfolio to respond to positive investment opportunities in the market so as to achieve the best possible returns for the account within the legislative framework.

The asset allocation of the portfolio as at 30 June 2021 is 100% (2020: 100%) with Australian banks.

Effective Interest Method

The effective interest method is a method of calculating the amortised cost of a financial asset and of allocating interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset, or where appropriate, a shorter period.

Income is recognised on an effective interest rate basis except for financial assets that are recognised at fair value through profit and loss.

198 | Annual Report 2020-21

Financial Statements

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

18

Impairment of Financial Assets

Financial assets are assessed for impairment at the end of each reporting period based on Expected Credit Losses. Using the general approach, the loss allowance is based on an amount equal to lifetime expected credit losses where risk has significantly increased, or an amount equal to 12‐month expected credit losses if risk has not increased. The simplified approach for trade and other receivables is used. This approach always measures the loss allowance as the amount equal to the lifetime expected credit losses.

Financial Liabilities

Financial Liabilities at amortised cost

Financial liabilities are initially measured at fair value, net of transaction costs. These financial liabilities are subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective yield basis.

Supplier and other payables are recognised at amortised cost. Liabilities are recognised to the extent goods or services have been received (and irrespective of having been invoiced).

2021 2020

$'000 $'000

Note 4.2B: Net gains or losses on financial assets

Financial assets at amortised cost Interest revenue 10,215 23,144

Impairment loss on financial instruments (193) (68)

Net gain on financial assets at amortised cost 10,022 23,076

Net gain on financial assets 10,022 23,076

The above net gain is from financial assets that are not recognised at fair value through profit and loss.

Accounting Policy

Gains or losses from disposal of assets are recognised when control of the asset has passed to the purchaser.

Financial Statements

199

ABORIGINALS BENEFIT ACCOUNT NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the period ended 30 June 2021

19

5. Other Information 5.1. Current/Non-Current Distinction for Assets and Liabilities 2021 2020

$'000 $'000

Note 5.1A: Current/Non-Current Distinction for Assets and Liabilities

Assets expected to be recovered in:

No more than 12 months Cash and cash equivalents 9,710 9,793

Trade and other receivables 3,469 10,459

Investments - term deposits 1,358,900 1,209,607

Other non-financial assets 43 45

Total no more than 12 months 1,372,122 1,229,904

More than 12 months Trade and other receivables - 160

Investments - term deposits - 28,400

Property, plant and equipment 11,066 11,269

Total more than 12 months 11,066 39,829

Total assets 1,383,188 1,269,733

Liabilities expected to be settled in:

No more than 12 months Office of Township Leasing administrative liabilities 960 1,401

Other payables 2,921 897

Total no more than 12 months 3,881 2,298

More than 12 months Other payables - 531

Total more than 12 months - 531

Total liabilities 3,881 2,829

201 201

SECTION SIX

Appendices

202 | Annual Report 2020-21

Appendices

Appendix A

Aboriginals Benefit Account Annual Report 2020-21

Aboriginals Benefit Account overview

The Aboriginals Benefit Account (ABA) is legislated under the Aboriginal Land Rights (Northern Territory) Act 1976 (Land Rights Act). It is a special account for the purposes of the PGPA Act.

The ABA receives and distributes monies generated from mining on Aboriginal land in the NT. Payments into the ABA are based on royalty equivalents that are determined by the estimated value of the statutory royalty payments.

The Minister for Indigenous Australians allocates funds from the ABA to the four NT land councils (Northern Land Council, Central Land Council, Anindilyakwa Land Council and Tiwi Land Council) for administrative purposes.

The Minister also approves grants for the benefit of Aboriginal people living in the NT, taking into consideration advice provided by the ABA Advisory Committee. The committee is established under subsection 65(1) of the Land Rights Act to advise the Minister on beneficial payments under subsection 64(4). In 2020-21 the committee comprised 14 members elected by the four land councils, plus a Chair. Ms Leeanne Caton was appointed Chair of the Committee for a two-year term from 10 November 2020. The committee provided advice in relation to beneficial payments on 238 applications.

The Minister announced on 25 November 2020 a Northern Territory Indigenous Economic Stimulus Package valued at $100 million. The package was developed in partnership with the four Northern Territory land councils to provide immediate support for Aboriginal businesses and jobs in the Territory.

This package is in addition to the $10 million COVID-19 support package provided to land councils in 2019-20.

As at 30 June 2021, the net assets of the ABA were $1.379 billion (excluding future commitments). This represents an 8.9 per cent increase from $1.266 billion as at 30 June 2020. The variation largely reflects the surplus in operating activities attributable to mining royalty equivalents income.

Appendices

203

Funds from the ABA are distributed to royalty associations in areas affected by mining. In addition, the Land Rights Act provides for lease administration costs of approved Commonwealth entities and other leases administered by the Executive Director of Township Leasing.

The NIAA is responsible for advising the minister on the overall policy and financial management of the ABA. The NIAA also provides secretariat support to the committee and manages the ABA subsection 64(4) grants.

The NIAA administers the ABA in accordance with the requirements of the Land Rights Act and the PGPA Act.

The NIAA is responsible for ensuring the ABA complies with the Land Rights Act and relevant financial legislation. Section 64B of the Land Rights Act requires the NIAA to keep accounts and prepare financial statements in respect of the ABA, as determined by the Minister for Finance. Section 64B also requires the Auditor-General to report on the financial statements to the relevant minister.

Aboriginals Benefit Account performance 2020-21

Mining royalty equivalent receipts of $391.4 million were credited to the ABA in 2020-21. This represents a 2.8 per cent decrease on the level of 2019-20 receipts. The decrease in royalty receipts can be attributed to volatility in the market place, fluctuations in commodity prices, exchange rates and world demand. Tables 6.1 and 6.2 summarise the ABA income and expenditure.

Table 6.1: Summary of Aboriginals Benefit Account income, 2019-20 and 2020-21

2019-20 $’000

2020-21 $’000

Royalty equivalents 402,664 391,415

Interest 23,144 10,215

Resources received free of charge 3,432 2,753

Lease income 2,115 2,678

Other income 485 108

Total ABA income 431,840 407,169

204 | Annual Report 2020-21

Appendices

Table 6.2: Summary of Aboriginals Benefit Account expenditure (inclusive of mining withholding tax) 2019-20 and 2020-21

2019-20 $’000

2020-21 $’000

Payments to land councils for administrative purposes - Land Rights Act, subsection 64(1) 85,684 149,568

Payments to land councils for distribution to Royalty Associations - Land Rights Act, subsection 64(3) 120,799 117,425

Grant payments to or for the benefit of Aboriginal people in the Northern Territory - Land Rights Act, subsection 64(4)

20,937 16,479

Payments in relation to township leases and subleases - Land Rights Act, subsection 64(4A) 5,726 7,999

Administration (suppliers and employees including resources received free of charge) - Land Rights Act, subsection 64(6)

3,684 3,295

Total expenditure 236,830 294,766

Credits into the Aboriginals Benefit Account

The ABA is credited with monies that are equivalent to the royalties received by the Australian Government or the NT for mining on Aboriginal land in NT (royalty equivalent receipts).

Interest received from the investment of ABA funds is credited directly into the ABA’s bank account. Table 6.1 details interest earned for the year, as well as royalty equivalent income, resources received free of charge and lease income.

The NIAA provides staff support free of charge to manage the ABA. These costs are included as revenue in Table 6.1 and expenditure in Table 6.2.

ABA royalty equivalent income is volatile as it is subject to profits recorded by individual mines that are influenced by global commodity markets and other factors.

Appendices

205

Graph 6.1: Royalty equivalent receipts transferred to the ABA since 2012-13

$450

$400

$350

$300

$250

$200

$150

$100

$50

$0

2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

Millions

Debits out of the Aboriginals Benefit Account

A summary of total ABA expenditure in 2019-20 and 2020-21 is provided at Table 6.2.

Payments to Land Councils for Administrative Expenses

Table 6.3: ABA monies paid in 2019-20 and 2020-21 to the four Northern Territory land councils for administrative expenses (net of mining withholding tax)

Land Councils

2019-20 $’000

2020-21 $’000

Northern Land Council 39,917 62,945

Central Land Council 28,826 54,537

Tiwi Land Council 5,766 10,804

Anindilyakwa Land Council 7,748 15,300

Total 82,257 143,586

Note: Further details can be found in Section Five.

206 | Annual Report 2020-21

Appendices

Office of Township Leasing and Aboriginals Benefit Account Administrative Payments

Administration costs of township leases and other leases administered by the Executive Director Township Leasing are captured under subsection 64(4A) of the Land Rights Act. Costs associated with the administration of the ABA are captured under subsections 64(6) of the Land Rights Act. Table 6.5 provides a breakdown of township leasing administration expenses for 2019-20 and 2020-21, including services provided free of charge.

Payments to Royalty Associations

Under the Land Rights Act, 30 per cent of the royalty equivalent moneys must be paid to each land council in the area in which a mining operation is situated. These moneys are distributed to Aboriginal organisations (royalty associations) in those areas affected by mining operations. Table 6.4 lists payments made in 2019-20 and 2020-21 to land councils for distribution to royalty associations (net of mining withholding tax). Further detail can be found in Section Five.

Beneficial Payments

Under subsection 64(4) of the Aboriginal Land Rights (Northern Territory) Act 1976, payments totalling $16.5 million were provided for the benefit of Aboriginal and Torres Strait Islander people(s) living in the NT during 2020-21. This is compared with $20.9 million provided in 2019-20.

ABA beneficial grant funding in 2020-21 went to projects supporting Indigenous enterprises; communities; culture, language and leadership; land, sea and waters management and use in the NT. For example:

• Ntjaminya General Store Aboriginal Corporation was provided with $42,141 to upgrade the air-conditioning system at the Ntjaminya General Store. Unlike the old system, the new air-conditioning uses no water, lessening the burden on the limited supply currently available to the Engawala Community.

• Demed Aboriginal Corporation was provided with $529,330 to purchase a new road grader and tipper truck to enable continued delivery of core services for 17 homelands in the West Arnhem and Coburg region. The machines will assist with essential repairs and maintenance to homelands access roads and airstrips.

• Tiwi Bombers Football Club Incorporated was provided $115,000 to establish a Tiwi Islands Women’s Australian Football League (AFL) team, supporting equity and wellbeing on the Tiwi Islands. Funding will allow women’s participation in regular AFL training and the AFL NT competition and embed the women’s team within the Tiwi Bombers Football Club and broader community.

Appendices

207

Homelands Project

The NIAA manages the ABA Homelands Project, a one-off allocation of $50 million made under subsection 64(4) of the Land Rights Act to improve infrastructure in homelands/ outstations across the NT. The project commenced in early 2018 and all funding is expected to be disbursed by the end of 2022. The four Northern Territory land councils selected homelands for the project and assisted residents to develop proposals for works. The minister has approved proceeding with the delivery of works proposals in 184 homelands, the total number of homelands receiving support under the project. The NIAA is working with local Indigenous provider organisations on delivering the project in homelands they service. As at 30 June 2021, funding applications from providers have been approved for works in 99 homelands.

Northern Territory Indigenous Economic Stimulus Package

Minister Wyatt announced on 25 November 2020 a Northern Territory Indigenous economic stimulus package valued at $100 million. The stimulus package was developed in partnership with the four Northern Territory land councils to provide immediate support for Aboriginal businesses and jobs in the Territory. The stimulus package will be delivered over two financial years with $60 million in tranche one in 2020-21 and $40 million in tranche 2 in 2021-22. All funding will be provided from the ABA for Aboriginal Australians to create and sustain jobs through capital injections in ‘shovel-ready’ economic, social and infrastructure projects.

In tranche one, the Northern Land Council and Central Land Council each received $22 million, with $8 million provided to the Tiwi Land Council and Anindilyakwa Land Council. In tranche 2, $14.7 million will be provided to each of the Northern Land Council and Central Land Council, and $5.3 million provided to each of the Anindilyakwa Land Council and Tiwi Land Council.

This package builds on the $123 million national stimulus package provided by the government to support Indigenous Australians in April 2020. This included a total of $10 million for the four NT land councils to support their response to COVID-19.

Mining Withholding Tax

Under the Income Tax Assessment Act 1936, payments made from royalty equivalents credited to the ABA are subject to mining withholding tax at a rate specified in the Income Tax (Mining Withholding Tax) Act 1979. In accordance with the Taxation Laws Amendment Act (No. 3) 1994, the current rate of tax applied to payments of mining withholding tax is four per cent.

From 1 July 2003, the Australian Taxation Office determined the ABA to be a large pay-as-you-go (PAYG) withholder. Mining withholding tax liabilities on payments made are paid on or before due dates in accordance with the Taxation Office PAYG withholding requirements. The total mining withholding tax for 2020-21 was $10.7 million, compared with $8.3 million in 2019-20.

208 | Annual Report 2020-21

Appendices

Table 6.4: Payments to land councils for distribution to royalty associations (net of mining withholding tax)

Land Council

2019-20 $’000

2020-21 $’000

Northern Land Council 17,419 16,884

Central Land Council 25,466 44,230

Anindilyakwa Land Council 73,082 51,613

Tiwi Land Council - -

Total 115,967 112,727

Table 6.5: Departmental administration and expenditure (exclusive of GST)

Administration expenditure

2019-20 $’000

2020-21 $’000

Departmental administration expenditure

Resources provided free of charge 3,432 2,753

Impairment loss on financial instruments 68 193

Subsection 64(6) payments

Committee members sitting fees/superannuation 98 100

Travel and other administrative costs 86 249

Subsection 64(4A) payments

Office of Township Leasing administrative expenses 3,449 3,046

Depreciation 203 203

Township rent returned to owners under Head Lease agreement 1,752 2,343

Community entity administrative expenses 322 2,407

Total administrative costs of the ABA 9,410 11,294

Appendices

209

Management of the Aboriginals Benefit Account and its Investment Portfolio

The ABA investment strategy is focused on cash-flow requirements, preservation of the fund and management of risk. Moneys that are surplus to immediate requirements are invested under section 58 of the PGPA Act. To minimise the risk of loss, section 58 restricts the investment of public money to a limited number of specific low-risk investments such as government bonds, state and territory bonds, term deposits and negotiable cash deposits with a bank.

As at 30 June 2021, the ABA held $1.358 billion in term deposits with Australian banks. This compares with $1.238 billion as at 30 June 2020.

210 | Annual Report 2020-21

Appendices

Appendix B

Registrar of Indigenous Corporations Annual Report 2020-21 The Registrar of Indigenous Corporations is an independent statutory office holder who registers and regulates Aboriginal and Torres Strait Islander corporations under the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (CATSI Act). The Registrar is supported to do this work by the Office of the Registrar of Indigenous Corporations (ORIC).

As at 30 June 2021 the Registrar’s functions were delivered by 34.5 full-time equivalent staff. Of those, 54.3 per cent identify as Aboriginal and/or Torres Strait Islander Australians.

Table 6.6: Funding and expenditure figures for ORIC, 2020-21

Type of funding

Total 2020-21 budget ($’000)

Total 2020-21 expenditure ($’000) 2020-21 variance surplus/(deficit) ($’000)

Departmental 7,380 7,343 37

Administered 1,000 995 5

Performance

As at 30 June 2021 there were 3352 Aboriginal and Torres Strait Islander corporations registered under the CATSI Act, including 226 registered native title bodies corporate (RNTBC).

During the year, ORIC registered 175 new corporations, including three transfers of incorporation from other legislation. ORIC finalised 181 de-registrations, including a bulk Registrar-initiated deregistration of 156 corporations in December 2020.

Corporations made 6383 lodgements resulting in a change to the Register of Aboriginal and Torres Strait Islander Corporations. This figure included 2387 annual reports; 1,213 changes to directors, contact persons and secretaries; 1037 member’s lists; 214 contact details; and 254 rule books. Of the 729 exemptions that corporations requested, ORIC granted 581 and rejected 148. There were 140,719 website sessions in which individuals made searches of the public register for information about individual corporations.

Conscious that some corporations would struggle with business continuity amid COVID-19 restrictions, in April 2021 the Registrar made a special offer to all corporations.

Appendices

211

If the corporation agreed, the Registrar would initiate a temporary rule book change to include rules that provided more flexibility in relation to meetings and decision-making. Fifty corporations accepted that offer before 30 June 2021. This year, a further 28 corporations adopted special rules. Exactly one-third of the 78 corporations that chose to adopt the special rules are native title bodies corporate—a high proportion given that RNTBCs amount to only 6.7 per cent of all registered corporations. Having adopted the rules, 5 corporations later asked to extend their adoption, either to add more of the special rules or to retain them beyond the original expiry date (30 November 2020) to 31 May 2021.

ORIC delivered corporate governance training to 253 participants from 102 corporations. There were 27 workshops/courses in total (14 two-day governance workshops and 13 corporation-specific workshops).

People from corporations and other interested people made 12,341 calls to ORIC’s call centre. There were 6689 inquiries finalised (5216 received by phone, 1463 in writing, 10 in person).

As at 30 June 2021, 70.64 per cent of corporations were compliant with their 2020-21 reporting obligations under the CATSI Act. During the year, ORIC received 410 complaints involving corporations and finalised 408, and received requests to help manage 3 disputes and finalised all 3.

ORIC started the financial year with nine examinations in progress and has started a further 24. As at 30 June 2021, 24 examinations had been finalised leaving 9 on hand. Of those finalised, 7 corporations were operating well and issued a management letter; 14 were required to improve standards outlined in a compliance notice; 2 had serious issues and were asked to show cause why a special administrator should not be appointed; and one was provided a report on their solvency position.

In the period there were four Registrar-initiated meetings called.

In 2020-21, ORIC assessed two referrals about potential breaches of the CATSI Act. One matter was referred to the Australian Federal Police and one was referred to the Department of Social Services for further assessment. ORIC concluded four investigations, referring four briefs of evidence to the Commonwealth Director of Public Prosecutions and no briefs for civil action. ORIC finalised 3 criminal prosecution matters (minor regulatory prosecutions) and has one in progress. There were no civil action matters in court or in progress.

The CATSI Act provides the Registrar with a unique form of regulatory assistance to support corporations with serious governance or financial problems. Nine special administrations were in progress at the outset of the year, and 4 started during 2020-21. Nine were completed, 8 handed back to members’ control and one placed into liquidation. The longest running special administration (over 4 years) was finalised in the 2020-21 financial year. Aside from that outlier, the average duration of special administrations this year was 7 and half months.

212 | Annual Report 2020-21

Appendices

Appendix C

Corrections from NIAA 2019-20 Annual Report

Complaints

An error in the complaints figure published in the 2019-20 NIAA Annual Report was identified, with the reported figure of 80 complaints being revised down to 74 complaints due to incorrect categorisation of six complaints that were test examples/recording errors.

Corrections

The National Indigenous Australians Agency Annual Report 2019-20 contained an error in the analysis of the performance statement for Activity 1 on page 29. The reference to the intended completion of the Commonwealth Implementation plan in July 2021 falls into the 21-22 financial year, and therefore would be reported in the 21-22 Annual report, not the 20-21 Annual report as published.

2019-20 Portfolio Budget Statements Performance Outcome

PBS performance information was not captured in the required 2019-20 Annual Report, it will be reflected in this report.

Appendices

213

2019-20 Portfolio Budget Statements Performance Outcome

PBS performance information was not captured in the required 2019-20 Annual Report, it will be reflected in this report.

Program 1.1 - Jobs, Land and the Economy

The objectives of this program are to enhance Indigenous Australians economic rights, improve employment and pathways to jobs, foster Indigenous business and assist Indigenous people to generate economic and social benefits from effective use of their land and waters, particularly in remote areas.

Delivery This program is delivered through IAS activities aimed at increasing Indigenous employment, business and economic development.

Purpose To assist the Australian Government achieve its objectives in improving the lives of Indigenous Australians by leading the development of the Commonwealth’s approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy.

Performance information

Year Performance criteria Target/s Result/s

2019-20 IAS activities

contribute towards increased Indigenous employment, business and economic development.

An increase in the proportion (by number and value) of contracts awarded by NIAA to Indigenous businesses in line with the Indigenous Procurement Policy.

90 per cent of IAS activities are assessed as having core service delivery which met or exceeded requirements (a).

Achieved

92 per cent of relevant IAS activities were assessed as having core service delivery which met or exceeded requirements (b).

3 per cent by volume of in scope contracts are awarded to Indigenous business.

Achieved

18 per cent by volume of NIAA in scope contracts awarded (b).

1 per cent by value of in scope contracts are awarded to Indigenous business.

Achieved

20 per cent by value of in scope NIAA contracts awarded (c).

Notes

a) Specified IAS activity outcomes for Program 1.1 include improved: School Based Traineeships completion rates; employment outcomes for Indigenous participants; tertiary retention and completion rates for Indigenous students undertaking cadetships; delivery of remote employment services; sustainability of Indigenous businesses; technical and leadership skills of Indigenous Rangers; land management outcomes; and support of Native Title determination.

(b) The result is for a total of 2,291 IAS performance reports which had been assessed by an NIAA Agreement manager. It is noted that some performance reports may still be under review for this period, which would lead to the actual result being understated.

(c) Data is based on contracts reported on AusTender (over $10,000) as at 28 July 2020 for the 2019-20 financial year. Note that as AusTender reporting requirements are 45 days, it is likely that actual results are understated.

214 | Annual Report 2020-21

Appendices

Program 1.2 - Children and Schooling

The objectives of this program are to support early childhood development and wellbeing, school attendance, attainment and improved post school pathways, particularly in remote Indigenous communities. This program includes measures to improve access to further education.

Delivery This program is delivered through IAS activities aimed at supporting early childhood development and wellbeing, school attendance, attainment and improved post school pathways.

Purpose To assist the Australian Government achieve its objectives in improving the lives of Indigenous Australians by leading the development of the Commonwealth’s approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy.

Performance information

Year Performance criteria Target Result

2019-20 IAS activities contribute towards supporting early childhood development and wellbeing, school attendance, attainment and improved post school pathways.

90 per cent of IAS activities are assessed as having core service delivery which met or exceeded requirements (a).

Achieved

94 per cent of relevant IAS activities were assessed as having core service delivery which met or exceeded requirements (b).

Notes

(a) Specified IAS activity outcomes for Program 1.2 include improved: educational environment with families; language, social and emotional skills development according to the Australian Early Development Census, school readiness of Indigenous children; student engagement, attendance, retention and attainment; and enrolment in vocational and tertiary education amongst Indigenous Australians.

(b) The result is for a total of 2,291 IAS performance reports which had been assessed by an NIAA Agreement manager. It is noted that some performance reports may still be under review for this period, which would lead to the actual result being understated.

Appendices

215

Program 1.3 - Safety and Wellbeing

The objectives of this program are to improve mental health and wellbeing outcomes and ensure Indigenous people, including young Indigenous Australians, enjoy similar levels of physical, emotional and social wellbeing enjoyed by other Australians, and are safe in their homes, families and communities.

Delivery This program is delivered through IAS activities aimed at improving wellbeing and/or reducing levels of offending, violence and substance abuse.

Purpose To assist the Australian Government achieve its objectives in improving the lives of Indigenous Australians by leading the development of the Commonwealth’s approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy.

Performance information

Year Performance criteria Target Result

2019-20 IAS activities contribute towards improved mental health and wellbeing outcomes, reduced levels of offending, violence and substance abuse.

90 per cent of IAS activities are assessed as having core service delivery which met or exceeded requirements (a).

Achieved

93 per cent of relevant IAS activities were assessed as having core service delivery which met or exceeded requirements (b).

Notes

(a) Specified IAS activity outcomes for Program 1.3 include: improved community safety and security; crime prevention; reduced family domestic violence, harm and distress amongst victims of violence; improved victim support and increased understanding of legal rights and available support; increased support of families dealing with critical mental health incidents; reduced anti-social behaviour and improved community engagement amongst Indigenous youth; reduced substance misuse and harm; and improved community awareness of available on demand support.

(b) The result is for a total of 2,291 IAS performance reports which had been assessed by an NIAA Agreement manager. It is noted that some performance reports may still be under review for this period, which would lead to the actual result being understated.

216 | Annual Report 2020-21

Appendices

Program 1.4 - Culture and Capability

The objectives of this program are to support Aboriginal and Torres Strait Islander people to maintain their culture, participate equally in the economic and social life of the nation and ensuring that Indigenous organisations are capable of delivering quality services to their clients, particularly in remote areas.

Delivery This program is delivered through IAS activities aimed at:

• maintaining Indigenous cultural expression and conservation

• increasing participation of Indigenous people in society through healing and improved capability and leadership

• promoting the unique place of Indigenous cultures in Australian society, and

• supporting participation to policy development and decision-making in partnership with governments.

Purpose To assist the Australian Government achieve its objectives in improving the lives of Indigenous Australians by leading the development of the Commonwealth’s approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy.

Performance information

Year Performance criteria Target Result

2019-20 IAS activities contribute towards increased participation of Indigenous people in Australian society and improved capability of Indigenous organisations.

90 per cent of IAS activities are assessed as having core service delivery which met or exceeded requirements (a).

Achieved

93 per cent of relevant IAS activities were assessed as having core service delivery which met or exceeded requirements (b).

Notes

(a) Specified IAS activity outcomes for Program 1.4 include: increased knowledge and understanding of Aboriginal and Torres Strait Islander cultures, history and practices; improved capability and leadership; promoting, supporting and encouraging reconciliation between Aboriginal and Torres Strait Islander people(s) and non-Indigenous Australians.

(b) The result is for a total of 2,291 IAS performance reports which had been assessed by an NIAA Agreement manager. It is noted that some performance reports may still be under review for this period, which would lead to the actual result being understated.

Appendices

217

Program 1.5 - Remote Australia Strategies

The objectives of this program are to enhance regional governance and local decision-making, through strategic investments in place based on community and Government priorities.

Delivery This program is delivered through IAS activities aimed at investment in local, flexible solutions based on community and government priorities.

Purpose To assist the Australian Government achieve its objectives in improving the lives of Indigenous Australians by leading the development of the Commonwealth’s approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy.

Performance information

Year Performance criteria Target Result

2019-20 IAS activities invest in local solutions based on community and government priorities.

90 per cent of IAS activities are assessed as having core service delivery which met or exceeded requirements (a).

Partially achieved

87 per cent of relevant IAS activities were assessed as having core service delivery which met or exceeded requirements (b).

Notes

(a) Specified IAS activity outcomes for Program 1.5 include: in consultation with community stakeholders, supporting infrastructure, physical asset, housing, training and economic development projects that address remote community need and/or support local innovations.

(b) The result is for a total of 2,291 IAS performance reports which had been assessed by an NIAA Agreement manager. It is noted that some performance reports may still be under review for this period, which would lead to the actual result being understated.

218 | Annual Report 2020-21

Appendices

Program 1.6 - Evaluation and Research

The objective of this program is to improve the lives of Indigenous Australians by incorporating evaluation of and research into policies and programs impacting on Indigenous peoples delivered by the NIAA.

Delivery This program is delivered through IAS activities aimed at investment in evaluation of IAS activities and research into Indigenous priorities.

Purposes To assist the Australian Government achieve its objectives in improving the lives of Indigenous Australians by leading the development of the Commonwealth’s approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy.

Performance information

Year Performance criteria Target/s Result/s

2019-20 • Increased

understanding of whether IAS funding and policies are effective.

• Increased research and/or existing research made more usable.

• Release completed evaluation reports or summaries as committed to in the IAS Evaluation Framework.

• Develop performance measures for long-term outcomes of the IAS Evaluation Framework.

Publish an annual evaluation work plan each September taking into account size, reach and policy risk of the program or activity and the strategic need of the evaluation.

Achieved

Completed against expected timeframe.

100 per cent of completed evaluations or summaries on the work plan released.

Partially achieved

83 per cent of evaluations completed in 2019-20 to be released in agreed timeframes.

Develop measures for long-term outcomes of the IAS Evaluation Framework by June 2020.

Achieved

Completed against agreed timeframe.

Appendices

219

Program 1.7 - Program Support

This program is the departmental support program to the six IAS programs and the annual operating costs for key activities of NIAA.

Delivery Departmental support to the six IAS programs and key activities of NIAA.

Purpose To assist the Australian Government achieve its objectives in improving the lives of Indigenous Australians by leading the development of the Commonwealth’s approach, focusing on place, working in partnership, and effectively delivering programs through the Indigenous Advancement Strategy.

Performance information

Year Performance criteria Target Result

2019-20 Efficient department support to the six IAS programs and key activities of NIAA.

Efficient department support to the six IAS programs and key activities of NIAA.

Funding is expended on activities that contribute to the NIAA outcome.

221

Glossary and Indexes

222 | Annual Report 2020-21

Glossary and Indexes

List of Requirements

Below is the table set out in Schedule 2 of the PGPA Rule. Section 17AJ(d) requires this table be included in entities’ annual reports as an aid of access.

PGPA Rule reference Part of report Description Requirement

17AD(g) Letter of transmittal

17AI v A copy of the letter of transmittal signed and

dated by accountable authority on date final text approved, with statement that the report has been prepared in accordance with section 46 of the Act and any enabling legislation that specifies additional requirements in relation to the annual report.

Mandatory

17AD(h) Aids to access

17AJ(a) vii Table of contents. Mandatory

17AJ(b) 231- Alphabetical index. Mandatory

17AJ(c) Page 228-236 Glossary of abbreviations and acronyms. Mandatory

17AJ(d) Page 220-227 List of requirements. Mandatory

17AJ(e) Inside front

cover

Details of contact officer. Mandatory

17AJ(f) Inside front

cover

Entity’s website address. Mandatory

17AJ(g) Inside front

cover

Electronic address of report. Mandatory

17AD(a) Review by accountable authority

17AD(a) Page 2-8 A review by the accountable authority of the entity. Mandatory

17AD(b) Overview of the entity

17AE(1)(a)(i) Page 10-11 A description of the role and functions of the entity. Mandatory

Glossary and Indexes

223

PGPA Rule reference Part of report Description Requirement

17AE(1)(a)(ii) Page 15 A description of the organisational structure of the entity. Mandatory

17AE(1)(a)(iii) Page 63 A description of the outcomes and programmes administered by the entity. Mandatory

17AE(1)(a) (iv) Page 10 A description of the purposes of the entity as included in corporate plan.

Mandatory

17AE(1)(aa) (i) Page 13-14 Name of the accountable authority or each member of the accountable authority

Mandatory

17AE(1)(aa) (ii) Page 13-14 Position title of the accountable authority or each member of the accountable authority

Mandatory

17AE(1)(aa) (iii) Page 18 Period as the accountable authority or member of the accountable authority within the reporting period

Mandatory

17AE(1)(b) N/A An outline of the structure of the portfolio of the entity. Portfolio departments - Mandatory

17AE(2) N/A Where the outcomes and programs administered by the entity differ from any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement that was prepared for the entity for the period, include details of variation and reasons for change.

If applicable, Mandatory

17AD(c) Report on the performance of the entity

Annual performance statements

17AD(c)(i); 16F Page 20-70-59 Annual performance statements in accordance with paragraph 39(1)(b) of the Act and section 16F

of the Rule.

Mandatory

17AD(c)(ii) Report on financial performance

17AF(1)(a) Page 109-111 A discussion and analysis of the entity’s financial performance. Mandatory

17AF(1)(b) Page 112-116 A table summarising the total resources and total payments of the entity. Mandatory

224 | Annual Report 2020-21

Glossary and Indexes

PGPA Rule reference Part of report Description Requirement

17AF(2) N/A If there may be significant changes in the financial

results during or after the previous or current reporting period, information on those changes, including: the cause of any operating loss of the entity; how the entity has responded to the loss and the actions that have been taken in relation to the loss; and any matter or circumstances that it can reasonably be anticipated will have a significant impact on the entity’s future operation or financial results.

If applicable, Mandatory.

17AD(d) Management and accountability

Corporate governance

17AG(2)(a) v Information on compliance with section 10 (fraud systems) Mandatory

17AG(2)(b)(i) v A certification by accountable authority that fraud risk assessments and fraud control plans have been prepared.

Mandatory

17AG(2)(b) (ii) v A certification by accountable authority that

appropriate mechanisms for preventing, detecting incidents of, investigating or otherwise dealing with, and recording or reporting fraud that meet the specific needs of the entity are in place.

Mandatory

17AG(2)(b) (iii) v A certification by accountable authority that all

reasonable measures have been taken to deal appropriately with fraud relating to the entity.

Mandatory

17AG(2)(c) Page 72 An outline of structures and processes in place for the entity to implement principles and objectives of corporate governance.

Mandatory

17AG(2)(d) - (e) Page 121 A statement of significant issues reported to Minister under paragraph 19(1)(e) of the Act that relates to

non-compliance with Finance law and action taken to remedy non-compliance.

If applicable, Mandatory

Audit Committee

17AG(2A)(a) Page 77 A direct electronic address of the charter determining the functions of the entity’s audit committee. Mandatory

17AG(2A)(b) Page 78-80 The name of each member of the entity’s audit committee. Mandatory

Glossary and Indexes

225

PGPA Rule reference Part of report Description Requirement

17AG(2A)(c) Page 78-80 The qualifications, knowledge, skills or experience of each member of the entity’s audit committee. Mandatory

17AG(2A)(d) Page 78-80 Information about the attendance of each member of the entity’s audit committee at committee meetings. Mandatory

17AG(2A)(e) Page 78-80 The remuneration of each member of the entity’s audit committee. Mandatory

External scrutiny

17AG(3) Page 107 Information on the most significant developments in external scrutiny and the entity’s response to the scrutiny.

Mandatory

17AG(3)(a) Page 107 Information on judicial decisions and decisions of administrative tribunals and by the Australian Information Commissioner that may have a significant effect on the operations of the entity.

If applicable, Mandatory

17AG(3)(b) Page 107 Information on any reports on operations of the entity by the Auditor-General (other than report under section 43 of the Act), a Parliamentary Committee, or the Commonwealth Ombudsman.

If applicable, Mandatory

17AG(3)(c) N/A Information on any capability reviews on the entity that were released during the period. If applicable, Mandatory

Management of Human Resources

17AG(4)(a) Page 82-83 An assessment of the entity’s effectiveness in managing and developing employees to achieve entity objectives.

Mandatory

17AG(4)(aa) Page 85-95 Statistics on the entity’s employees on an ongoing and non-ongoing basis, including the following:

(a) statistics on full-time employees;

(b) statistics on part-time employees;

(c) statistics on gender

(d) statistics on staff location

Mandatory

226 | Annual Report 2020-21

Glossary and Indexes

PGPA Rule reference Part of report Description Requirement

17AG(4)(b) Page 85-95 Statistics on the entity’s APS employees on an ongoing and non-ongoing basis; including the following:

• Statistics on staffing classification level;

• Statistics on full-time employees;

• Statistics on part-time employees;

• Statistics on gender;

• Statistics on staff location;

• Statistics on employees who identify as Indigenous.

Mandatory

17AG(4)(c) Page 95 Information on any enterprise agreements, individual flexibility arrangements, Australian workplace agreements, common law contracts and determinations under subsection 24(1) of the Public Service Act 1999.

Mandatory

17AG(4)(c)(i) Page 95 Information on the number of SES and non-SES employees covered by agreements etc identified in paragraph 17AG(4)(c).

Mandatory

17AG(4)(c) (ii) Page 96-97 The salary ranges available for APS employees by classification level.

Mandatory

17AG(4)(c) (iii) Page 98 A description of non-salary benefits provided to employees.

Mandatory

17AG(4)(d)(i) N/A Information on the number of employees at each classification level who received performance pay. If applicable, Mandatory

17AG(4)(d) (ii) N/A Information on aggregate amounts of performance pay at each classification level.

If applicable, Mandatory

17AG(4)(d) (iii) N/A Information on the average amount of performance payment, and range of such payments, at each

classification level.

If applicable, Mandatory

17AG(4)(d) (iv) N/A Information on aggregate amount of performance payments.

If applicable, Mandatory

Assets management

17AG(5) 121 An assessment of effectiveness of assets management where asset management is a significant part of the entity’s activities

If applicable, Mandatory

Glossary and Indexes

227

PGPA Rule reference Part of report Description Requirement

Purchasing

17AG(6) Page 117-120 An assessment of entity performance against the Commonwealth Procurement Rules. Mandatory

Reportable consultancy contracts

17AG(7)(a) Page 118 A summary statement detailing the number of new reportable consultancy contracts entered into during the period; the total actual expenditure on all such contracts (inclusive of GST); the number of ongoing reportable consultancy contracts that were entered into during a previous reporting period; and the total actual expenditure in the reporting period on those ongoing contracts (inclusive of GST).

Mandatory

17AG(7)(b) Page 118 A statement that “During [reporting period], [specified number] new reportable consultancy contracts were entered into involving total actual expenditure of $[specified million]. In addition, [specified number] ongoing reportable consultancy contracts were active during the period, involving total actual expenditure of $[specified million]”.

Mandatory

17AG(7)(c) Page 118 A summary of the policies and procedures for selecting and engaging consultants and the main categories of purposes for which consultants were selected and engaged.

Mandatory

17AG(7)(d) Page 118 A statement that “Annual reports contain information about actual expenditure on reportable consultancy contracts. Information on the value of reportable consultancy contracts is available on the AusTender website.”

Mandatory

Reportable non-consultancy contracts

17AG(7A)(a) Page 119-120 A summary statement detailing the number of new reportable non-consultancy contracts entered into during the period; the total actual expenditure on such contracts (inclusive of GST); the number of ongoing reportable non-consultancy contracts that were entered into during a previous reporting period; and the total actual expenditure in the reporting period on those ongoing contracts (inclusive of GST).

Mandatory

17AG(7A)(b) Page 120 A statement that “Annual reports contain information about actual expenditure on reportable non-consultancy contracts. Information on the value of reportable non-consultancy contracts is available on the AusTender website.”

Mandatory

228 | Annual Report 2020-21

Glossary and Indexes

PGPA Rule reference Part of report Description Requirement

17AD(daa) Additional information about organisations receiving amounts under reportable consultancy contracts or reportable non-consultancy contracts

17AGA Page 119-120 Additional information, in accordance with section 17AGA, about organisations receiving amounts under reportable consultancy contracts or reportable non-consultancy contracts.

Mandatory

Australian National Audit Office Access Clauses

17AG(8) N/A If an entity entered into a contract with a value of

more than $100 000 (inclusive of GST) and the contract did not provide the Auditor-General with access to the contractor’s premises, the report must include the name of the contractor, purpose and value of the contract, and the reason why a clause allowing access was not included in the contract.

If applicable, Mandatory

Exempt contracts

17AG(9) N/A If an entity entered into a contract or there is a standing

offer with a value greater than $10 000 (inclusive of GST) which has been exempted from being published in AusTender because it would disclose exempt matters under the FOI Act, the annual report must include a statement that the contract or standing offer has been exempted, and the value of the contract or standing offer, to the extent that doing so does not disclose the exempt matters.

If applicable, Mandatory

Small business

17AG(10)(a) Page 120 A statement that “[Name of entity] supports small business participation in the Commonwealth Government procurement market. Small and Medium Enterprises (SME) and Small Enterprise participation statistics are available on the Department of Finance’s website.”

Mandatory

17AG(10)(b) Page 120 An outline of the ways in which the procurement practices of the entity support small and medium enterprises.

Mandatory

17AG(10)(c) Page 120 If the entity is considered by the Department administered by the Finance Minister as material in nature—a statement that “[Name of entity] recognises the importance of ensuring that small businesses are paid on time. The results of the Survey of Australian Government Payments to Small Business are available on the Treasury’s website.”

If applicable, Mandatory

Glossary and Indexes

229

PGPA Rule reference Part of report Description Requirement

Financial statements

17AD(e) Page 128-199 Inclusion of the annual financial statements in accordance with subsection 43(4) of the Act. Mandatory

Executive remuneration

17AD(da) Page 102 Information about executive remuneration in accordance with Subdivision C of Division 3A of Part 2-3 of the Rule.

Mandatory

17AD(f) Other mandatory information

17AH(1)(a)(i) Page 125 If the entity conducted advertising campaigns, a statement that “During [reporting period], the [name of entity] conducted the following advertising campaigns: [name of advertising campaigns undertaken]. Further information on those advertising campaigns is available at [address of entity’s website] and in the reports on Australian Government advertising prepared by the Department of Finance. Those reports are available on the Department of Finance’s website.”

If applicable, Mandatory

17AH(1)(a)(ii) Page 125 If the entity did not conduct advertising campaigns, a statement to that effect. If applicable, Mandatory

17AH(1)(b) Page 125 A statement that “Information on grants awarded by [name of entity] during [reporting period] is available at [address of entity’s website].”

If applicable, Mandatory

17AH(1)(c) Page 106 Outline of mechanisms of disability reporting, including reference to website for further information. Mandatory

17AH(1)(d) Page 108 Website reference to where the entity’s Information Publication Scheme statement pursuant to Part II of FOI Act can be found.

Mandatory

17AH(1)(e) Page 210-217 Correction of material errors in previous annual report If applicable, Mandatory

17AH(2) Page 123-125 Information required by other legislation Mandatory

230 | Annual Report 2020-21

Glossary and Indexes

Abbreviations

AAAC Atyhenge Atherre Aboriginal Corporation

ABA Aboriginals Benefit Account

AIHW Australian Institute of Health and Welfare

APS Australian Public Service

ARC Audit and Risk Committee

CATSI Act Corporations (Aboriginal and Torres Strait Islander) Act 2006

CDP Community Development Program

CEO Chief Executive Officer

CPD Continuous Professional Development

CPRs Commonwealth Procurement Rules

EAP Employee Assistance Program

EC Empowered Communities

EL Executive Level

ESS Employment Services System

FOI Freedom of information

FOI Act Freedom of Information Act 1982

FSSC Financial Statements Subcommittee

GEC government engagement coordinator

HPF Health Performance Framework

IAS Indigenous Advancement Strategy

ICT Information Communications Technology

IDC Inter-Departmental Committee

IDEP Indigenous Development & Employment Program

iDiC Indigenous Defence and Infrastructure Consortium

IPP Indigenous Procurement Policy

IPS Information Publication Scheme

IPPRS Indigenous Procurement Policy Reporting System

IRC Investment Review Committee

IYEP Indigenous Youth Education Package

IYCC Indigenous Youth Connection to Culture

Glossary and Indexes

231

KMP Key Management Personnel

KPI Key performance indicator

LDM Local decision making

LGBTI+ Lesbian, gay, bisexual, trans and intersex plus others

MAP Multi-Agency Partnerships

MHCF Mental Health Capability Framework

MHFA Mental Health First Aid

MP Member of Parliament

NABERS National Australian Built Environment Rating System

NIAA National Indigenous Australians Agency

NHSC National Health and Safety Committee

NPPs New Policy Proposals

ORIC Office of the Registrar of Indigenous Corporations

PBS Portfolio Budget Statements

PCC People and Culture Committee

PDC Policy and Delivery Committee

PGPA Act Public Governance, Performance and Accountability Act 2013

PGPA Rule Public Governance, Performance and Accountability Rule 2014

PM&C Prime Minister and Cabinet

RNTBC Registered native title bodies corporate

RSAS Remote School Attendance Strategy

SCfC Stronger Communities for Children

SES Senior Executive Service

SMEs Small and medium enterprises

SNAICC Secretariat of National Aboriginal and Islander Child Care

VOQs Visiting officer quarters

WHS Work health and safety

WHS Act Work Health and Safety Act 2011

232 | Annual Report 2020-21

Glossary and Indexes

Glossary of terms Glossary Description

Administrative Arrangements Order

An order, issued by the Governor-General on advice from the Prime Minister, which indicates the principal matters dealt with by each Department of State and the legislation administered within each portfolio.

Agency A Department of State, Department of Parliament or prescribed agency under the Public Governance, Performance and Accountability Act 2013 (PGPA Act).

Annual Evaluation Work Plan

A key output of the Indigenous Advancement Strategy evaluation framework and covers evaluation projects, reviews, and evaluation capability development, which are planned to be conducted by the Indigenous Affairs Group of the Department of the Prime Minister and Cabinet.

Budget Sets out the fiscal and economic outlook for Australia for a financial year.

It includes expenditure and revenue estimates for the current financial year, the Budget year and the three forward financial years.

Closing the Gap

A commitment by all Australian governments to improving the lives of Aboriginal and Torres Strait Islander people(s). A national integrated Closing the Gap strategy has been agreed through the National Federation Reform Council, previously known as the Council of Australian Governments (COAG).

Council of Australian Governments

The peak intergovernmental forum in Australia, comprising the Prime Minister, state premiers, territory chief ministers and the President of the Australian Local Government Association. COAG ceased on 29 May 2020 and a new National Federation Reform Council was formed.

Enterprise Agreement

An agreement about the terms and conditions of employment, made under the Fair Work Act 2009.

Accountable Authority Instructions

Instructions and guidance provided for accountability requirements under the PGPA Act.

Glossary and Indexes

233

Alphabetical Index

Page numbers in italics and bold indicate figures and tables.

A abbreviations, 230-231 Aboriginal and Torres Strait Islander Health Performance Framework (HPF), 54

Aboriginal and Torres Strait Islander Network, 3 Aboriginal Land Rights (Northern Territory) Act 1976, 38, 202 Aboriginals Benefit Account (ABA)

administered assets and liabilities, 111 annual report (2020-21), 202-207, 208, 209 assets management, 121 beneficial payments, 206 financial performance, 189-193, 203, 203,

204, 204 financial position, 194-195 financial statements, 181-199 funding, 196 Homelands Project, 207 independent auditor’s report, 128-129 investment portfolio, 209 land council payments, 205 land rights and, 38 managing uncertainties, 196-197 mining withholding tax, 207 royalty equivalent income, 204, 205, 206,

208

township leasing, 206 accountable authority, 18, 117 acknowledgement of country, ii advertising and market research, 125, 125 Ah Chin, Wendy, 16 Angus, Jordana, ii Anindilyakwa Land Council, 202, 205, 207 annual performance statements see

performance (NIAA) Aspinall, Richard, 17 assets management, 121 Atyhenge Atherre Aboriginal Corporation

(AAAC), 48 Audit and Risk Committee (ARC), 77, 78-80

AusTender, 117-118, 120 Australian Curriculum, Assessment and Reporting Authority (ACARA), 46 Australian Institute of Health and Welfare

(AIHW), 54 Australian Local Government Association, 4, 30, 33 Australian National Audit Office, 107, 109,

179-180 Australian National University Management Program, 82 Australian Public Service (APS), 39, 105 Australian Public Service Census, 4 Australian Taxation Office (ATO), 188, 207

B Babler, Maria, 16 Brahim, Kevin, 17, 99 Bulman, Ryan, 16 Burdon, Ben, 17 Burford, Patrick, 17 bushfires, 59 Button, Selwyn, 17

C

Carer Recognition Act 2010, 85 Carolyn, Ursula, 16 case studies Aboriginal and Torres Strait Islander Health

Performance Framework, 54 Co-design with community in St. George, 58 Development of the Aboriginal and Torres

Strait Islander Early Childhood strategy, 47 Empowering local leaders to drive community change in Maningrida, 57 Indigenous Procurement Policy (IPP), 43 Indigenous Rangers program, 41-42 Out of the flames: resilience and recovery

in East and Central Gippsland, 59 Stronger Communities for Children, 48-49 Supporting co-design of an Indigenous

Voice, 35-36

234 | Annual Report 2020-21

Glossary and Indexes

Caton, Leeanne, 202 Central Land Council, 202, 205, 207 Chan, Jing-Ting, 16 Chief Executive Officer, 2-8, 13 children, 46-48, 65 see also young Indigenous

people Christie, Jane, 16 Closing the Gap see National Agreement on

Closing the Gap Clough, Sarah, 16 Clyde and Co., 103 Coalition of Aboriginal and Torres Strait Islander

Peak Bodies (Coalition of Peaks), 4-5, 29-30, 32 Collard, Jennifer, 17 Commonwealth Electoral Act 1918, 125 Commonwealth Implementation Plan, 29, 31 Commonwealth Ombudsman, 108 Commonwealth Procurement Rules (CPRs), 117,

119

communities see also remote communities co-design process, 33-36, 58 community-led programs, 48-49 COVID-19 restrictions and, 21, 50-51 employment projects, 11 high risk, 27, 51-53 local decision making, 27, 55, 57-58 place-based practices in, 56 support after bushfires, 59

Community Development Program (CDP), 48 community engagement, 8, 46, 50, 56, 66, 215 complaints management, 108 constitutional recognition of Indigenous

Australians, performance results, 24, 37 contracts accounting policy, 159 awarded to Indigenous enterprises, 38-39,

43, 117 exempt, 117 reportable non-consultancy, 118-120 corporate governance

Audit and Risk Committee (ARC), 77, 78-80 Executive Board, 74 Financial Statements Subcommittee (FSSC), 77

governance structure, 72-74 Indigenous Evaluation Committee, 76

Information Communications Technology (ICT), 75 Investment Review Committee (IRC), 74 National Health and Safety Committee

(NHSC), 75 People and Culture Committee (PCC), 75 Policy and Delivery Committee (PDC), 75 Program Performance Committee, 76 Recognition Committee, 75 Resources Committee, 74 Safety Board, 74 Staff Consultative Committee, 76 Strategic Property Governance Committee,

76

Corporate Group, 15 Corporate Plan 2020-21, 20, 39 Corporations (Aboriginal and Torres Strait Islander) Act 2006 (CATSI Act), 57, 210-211

COVID-19 pandemic impact on activities, 2-3, 21, 38, 43, 46, 50 impact on Indigenous rights, 6 land council support packages, 202 response to, 3-4, 6, 104

Crosby, Jamie, 17 Culturally and Linguistically Diverse Network, 3

D

Dawson, Hon. Stephen Noel, 35 Denny, Paul, 16 Department of Health, 3 Department of the Prime Minister and Cabinet

(PM&C), 15 Deputy Chief Executive Officer, 13-14 Desert Knowledge Accelerator, 49 Dexter, Shane, 17 Disability Network, 3 Donovan, Leon, 17

E early childhood development, 26, 44, 47 economic outcomes COVID-19 pandemic and, 3, 7, 38

NIAA purpose and, 3, 11, 15 performance results, 25, 38-40 Elliott, Kate, 16 Employee Assistance Program, 104

Glossary and Indexes

235

employment Indigenous Rangers program, 38, 40-42 performance results, 25, 38-40 remote jobs program, 38 social enterprise and, 49

Employment Services System (ESS), 61, 64 Empowered Communities, 56 Engage framework, 83 Environment Protection and Biodiversity

Conservation Act 1999, 123 environmental performance, 123, 124 ethical standards, 128, 179 evaluations, 61-62, 69, 76 Executive Board, 74, 99 Exell, Blair, 2, 8, 13, 13, 16, 80, 99 expenses for outcome, 114-116 external scrutiny, 107-108

F

feedback systems, 108 Fievez, Justine, 17 financial performance Aboriginals Benefit Account (ABA), 189-193,

203, 203, 204, 204 administered assets and liabilities, 111, 111 administered income and expenses, 111, 111 assets and liabilities, 110, 110 assets management, 121 departmental activities, 109 departmental expenses, 110, 146 expenses for Outcome 1, 114-116 income and expenses, 110 non-compliance issues, 121 own-source revenue, 109 procurement, 117-120 reportable consultancy contracts, 118, 118 reportable non-consultancy contracts, 119,

119, 120 resourcing statement, 112-113 financial statements Aboriginals Benefit Account (ABA), 128-129,

181-199 Administered Budget Variance Commentary, 140 Administered Cash Flow Statement, 142-143 Administered Reconciliation Schedule, 141

Administered Schedule of Assets and Liabilities, 139 Administered Schedule of Comprehensive Income, 138 assets and liabilities administered, 161-163 Cash Flow Statement, 136 Departmental Budget Variance

Commentary, 137 departmental financial performance, 146 departmental financial position, 153-154 funding, 164-169 income and expenses administered, 150-152 independent auditor’s report, 179-180 managing uncertainties, 172 NIAA, 130-180 notes to and forming part of, 144-178 people and relationships, 170-171 restructuring, 178 Statement of Changes in Equity, 134-135 Statement of Comprehensive Income, 132 Statement of Financial Position, 133 Financial Statements Subcommittee (FSSC), 77 First Nations Skate Tours, 49 Foote, Jessica, 16 Footprints cross-cultural learning program, 84 Fox, Jamie, 16, 99 fraud and risk management, 81 Fraud Control Plan 2020-2022, 81 freedom of information, 108 Freedom of Information Act 1982, 108, 117 Fulton, Deborah, 16

G

glossary, 232 government engagement coordinator (GEC), 76, 122 grants, 125 Gray, Lauren, 16 Griggs, Ray, 18, 99 Gunaikurnai Land and Waters Aboriginal

Corporation, 59

H Haaland, Deb, 6 Hartmann, Jessica, 16 Hayes, Nicky, 49

236 | Annual Report 2020-21

Glossary and Indexes

Hill, Fleur, 17 Homelands Project, 207 Hope, Letitia, 6, 14, 14, 17, 79, 99 Huey, Andrew, 17 human resources

APS Act Employees by full- and part-time status, 91-92 APS Act employment arrangements, 95 APS Act employment salary ranges, 96-97 APS Act Employment type by location,

93-94 APS Act Indigenous employment, 94-95 APS Act non-ongoing employees, 90 APS Act ongoing employees, 89 executive remuneration, 99, 101-102 flexible work, 98-99 key management personnel (KMP), 99-102 management of, 85 non-ongoing employees, 87-88 ongoing employees, 85-86 recruitment, 98 work health and safety (WHS), 103-106

I

Indigenous Advancement Strategy (IAS) Children and Schooling Programme, 48 employment and economic development activities, 25, 40 Evaluation Framework, 28, 61-62 Indigenous partnerships, 28, 60-61 Indigenous Rangers program, 41 mental health and wellbeing efforts, 27,

51-52 program delivery and, 3, 10, 20-21 Indigenous Affairs Group, 13 Indigenous Australians

businesses and, 3, 7-8, 38, 43, 48-49 constitutional recognition of, 24, 37 economies of, 15, 25, 38-40 employment, 25, 38-40, 49 mental health and wellbeing, 27, 50-52,

58-59 regional governance and local decision-making, 27, 55-59 school attendance, 21, 26, 44-46 Indigenous Collaboration Arrangement (ICA), 6

Indigenous Defence and Infrastructure Consortium (iDiC), 82 Indigenous Development and Employment Program (IDEP), 4, 82-83 Indigenous Employment Program (IEP), 40 Indigenous Evaluation Committee, 76 Indigenous Procurement Policy (IPP), 39, 43 Indigenous Rangers program, 38, 40-42 Indigenous Services Canada, 6 Indigenous Skills and Employment Program, 38 Indigenous Skills and Jobs Advancement

Package, 7-8 Indigenous Voice see Voice for Indigenous Australians Indigenous Voice Co-design Process Interim

Report to the Australian Government, The, 33-35 Indigenous Youth Connection to Culture (IYCC), 51, 53 Indigenous Youth Education Package (IYEP), 45 Information Communications Technology

(ICT), 75 Information Publication Scheme (IPS), 108 Inter-Departmental Committee (IDC), 29 Investment Review Committee (IRC), 74 IPP Cross Agency Working Group, 43 IPP Reporting System (IPPRS), 43

J

Jackson, Rachael, 16, 99 Jacomb, Brendan, 16 Jamble, Ameet, 16 Jeffries, Sam, 17 JLB-Yarran, 82 Johnston, Andy, 17 Joint Council on Closing the Gap, 5, 30 Jones, Emily, 16 Jones Lang LaSalle (JLL), 122 judicial decisions, 107

K Kelly, Andrea, 16 key management personnel (KMP), 99-100, 102 Khan, Vance, 16, 99

Glossary and Indexes

237

L

La Perouse Aboriginal Community Alliance, 55 land councils see also Anindilyakwa Land Council; Central Land Council; Northern Land Council; Tiwi Land Council

Aboriginals Benefit Account (ABA) and, 202 COVID-19 support, 145, 188, 202, 207 economic stimulus package, 188, 202, 207 Homelands Project, 207 payments associated with, 111, 138, 140,

142, 151, 182, 185, 190-191, 205 royalty equivalent income, 206, 208 Leadership Continuum, 82-83 letter of transmittal, v Lilley, Carol, 78 list of requirements, 222-229 Litchfield, John, 16 local decision making (LDM), 27, 55, 58 Lynch, Anne-Marie, 17

M Malthouse, Tanya, 17 Manager Essentials Program, 82 Mansfield, John, 17 MAP Statement of Commitment, 55 Matthews, Byron, 17 mental health and wellbeing

APS Mental Health Capability Framework, 105 co-design and, 51 First Aid Training delivery and completion, 50, 52

performance criteria, 66 performance results, 27, 50-53 young Indigenous people and, 27, 51-52, 59 Mental Health Capability Framework (MHCF), 105 Mental Health First Aid (MHFA), 27, 50-52 mining royalties see Aboriginals Benefit Account (ABA) Minister for Indigenous Australians, 12, 188, 202 Mitchell, Debbie, 14, 14, 16, 99 Moyle, Brendan, 16 Mudaliar, Ben, 17 Multi Agency Partnership (MAP) Agreements, 55

N

National Aboriginal and Torres Strait Islander Early Childhood Strategy, 44, 47 National Agreement on Closing the Gap development of, 4-5

early childhood development, 44, 47 executive leadership, 14 implementation of, 3, 5, 8, 23 outcomes of, 7 performance results, 23, 29-32 National Disability Strategy 2010-2020, 106 National Health and Safety Committee (NHSC),

75

National Indigenous Australians Agency Enterprise Agreement 2021-24, 4 National Indigenous Australians Agency (NIAA) accountable authority, 18

annual performance statements. see performance (NIAA) corporate governance. see corporate governance corrections to 2019-20 annual report, 212-219 diversity networks, 3-4 Engage framework, 83 executive leadership, 13-14 external scrutiny, 107-108 financial performance. see financial

performance Footprints cross-cultural learning program, 84 fraud and risk management, 81 human resources. see human resources IAS Evaluation Framework, 28, 61-62 inclusion and diversity, 84 Leadership Continuum, 82-83 organisational structure, 15-17 outlook for 2021-22, 7-8 overview, 10-18 Policy and Investment Framework, 6-7 policy reform and, 4-7 procurement, 117 responsibilities of, 11 values and behaviours, 83 vision and purpose, 3, 10-11 year in review, 2-7 National Safe Work Month, 103 National Voice for our Children, 47 new policy proposals (NPPs), 74

238 | Annual Report 2020-21

Glossary and Indexes

NIAA Agreement Managers, 60 NIAA Stronger Communities for Children (SCfC), 48-49 Njamareya Cultural Leaders and Justice

Group, 57 Northern Land Council, 202, 205, 207 Northern Territory, 48-49, 145, 204 Northern Territory Indigenous Economic Stimulus

Package, 202, 207

O

Office of the Registrar of Indigenous Corporations (ORIC), 210, 210, 211 Operations and Delivery Group, 14-15, 17 Organisational Performance and Change

Group, 15

P parliamentary committees, 107, 107 People and Culture Committee (PCC), 75 performance (NIAA)

Activity 1 (National Agreement on Closing the Gap) results, 23, 29-32 Activity 2 (Voice for Indigenous Australians) results, 24, 33-36 Activity 3 (constitutional recognition) results,

24, 37 Activity 4 (economic outcomes, employment) results, 25, 38-43 Activity 5 (early childhood development,

school attendance) results, 26, 44-49 Activity 6 (mental health and wellbeing) results, 27, 50-54 Activity 7 (regional governance and local

decision-making) results, 27, 55-59 Activity 8 (Indigenous Advancement Strategy) results, 28, 60-61 Activity 9 (evaluations of NIAA programs)

results, 28, 61-62 impact of COVID-19 on, 21 overview, 20-21 summary of results, 22-28 Persson, Simone, 16 Phipps, Kate, 16 Place Based Practice Implementation Plans,

27, 56 place-based practices, 48-49, 56

Policy and Delivery Committee (PDC), 75 Policy and Investment Framework, 6-7 Policy and Programs Group, 15 Portfolio Budget Statements (PBS)

Children and Schooling Programme, 65 Culture and Capability, 67 Evaluation and Research, 69 Jobs, Land and the Economy, 64 performance criteria, 63-70 performance results, 21 Program Support, 70 Remote Australia Strategies, 68 Safety and Wellbeing, 66 Pride (LGBTI+) Network, 3 Prime Minister and Cabinet (PM&C), 13, 30, 32 procurement, 117-120 Program Performance Committee, 76 Program Performance Delivery Group, 14 property portfolio, 122 Public Governance, Performance and

Accountability Act 2013, 10, 20, 119 Public Governance, Performance and Accountability Rule 2014, 81 Public Service Act 1999, 10 purpose statement, 3, 10-11

R

Recognition Committee, 75 Referendum Council, 37 regional governance and local decision-making, 27, 55-59

Registrar of Indigenous Corporations, 210 remote communities community-led programs, 48-49 effective use of land and water, 25, 38

Indigenous culture and, 67 influenza vaccination program, 103 jobs program, 38 mental health and wellbeing, 27, 50-52, 58 public consultation and, 35 school attendance, 26, 46, 65 strategic investments and, 68 suicide prevention, 27, 50 Remote School Attendance Strategy (RSAS), 46 remuneration

of auditors, 149, 192 executive, 99

Glossary and Indexes

239

key management personnel (KMP), 100-101, 171 Minister for Indigenous Australians, 188 senior executive, 102 reportable consultancy contracts, 118, 118, 119 reportable non-consultancy contracts, 119,

119, 120 Resources Committee, 74 resourcing statement, 112-113 risk management, 78, 81 Roberts, Anne-Marie, 99 Ryan, Robert, 16

S

Safety Board, 74 Saxby, Max, 17 school attendance, 21, 26, 44-46, 59 Secretariat of National Aboriginal and Islander

Child Care (SNAICC), 44, 47 senior executives, 29, 102 small business, 120 Smith, Paul, 79 Spinifex Skateboards, 49 Spry, Sonia Fedorow, 16 Staff Consultative Committee, 76 stakeholder engagement, 11, 34-35, 42, 57, 84 state and territory governments, 8, 10-11, 29, 55 statutory office holders, 17, 210 Storti, Maria, 78 Strategic Implementation and Standardisation

Branch, 14 Strategic Property Governance Committee, 76 suicide prevention, 27, 50, 58

T Talbot, Pennie, 17 Tiwi Land Council, 202, 205, 207 Turner, Patricia, 35

U Uluru Statement from the Heart, 37 UN Expert Mechanism on the Rights of Indigenous People(s) (EMRIP), 6

United Nations (UN) Permanent Forum on Indigenous Issues, 6

V

visiting officer quarters (VOQs), 76, 122 Voice for Indigenous Australians case study, 35 co-design process, 5, 8, 21, 24, 33, 35

performance results, 24, 33-34 public consultation and, 35-36 Volker, Sam, 17

W Walker, John, 16 Wanganeen, Gerrit, 17 Wellbeing Network, 3 Wettenhall, Marnie, 17 Willmett, Robert, 17 Women’s Network, 3 Work Health and Safety Act 2011, 74 work health and safety (WHS)

COVID-19 response, 104 disability reporting mechanism, 106 due diligence training, 103 Employee Assistance Program, 104 influenza vaccination program, 103 initiatives and outcomes, 103 management system, 103 mental health capability pilot, 105 National Safe Work Month, 103 NewAccess program, 104 notifiable incidents and investigations, 105,

105-106 Reasonable Adjustments guideline, 104 Rehabilitation Management System audit,

104

Safety Board and, 74 Wyatt, Hon. Ken, 2, 6, 12, 12, 35, 207

Y young Indigenous people anti-social behavior, 57 community skate program, 49

cultural activities, 27, 51, 53, 57 mental health and wellbeing, 27, 51-52, 59 school attendance, 45, 59 suicide prevention, 58