PM&C Portfolio Budget Statements 2013-14 · Use of material under a Creative Commons BY Attribution 3.0 Australia licence requires you to attribute the work (but not in any way that

PORTFOLIO BUDGET STATEMENTS 2013-14 BUDGET RELATED PAPER NO. 1.14 PRIME MINISTER AND CABINET PORTFOLIO

BUDGET INITIATIVES AND EXPLANATIONS OF APPROPRIATIONS SPECIFIED BY OUTCOMES AND PROGRAMS BY AGENCY

© Commonwealth of Australia 2013

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The Hon Dr Andrew Leigh MP

Parliamentary Secretary to the Prime Minister

Parliament House Telephone: 02 6277 4140

CANBERRA ACT 2600 Fax: 02 6277 8469

President of the Senate

Australian Senate

Parliament House

CANBERRA ACT 2600

Speaker

House of Representatives

Parliament House

CANBERRA ACT 2600

Dear Mr President

Dear Madam Speaker

I hereby submit Portfolio Budget Statements in support of the 2013-14 Budget for the

Prime Minister and Cabinet Portfolio.

These statements have been developed, and are submitted to the Parliament, as a

statement on the outcomes for the portfolio.

I present these statements to provide accountability to the Parliament and, through it,

the public.

Yours sincerely

Andrew Leigh

iv

Abbreviations and conventions

The following notation may be used:

NEC/nec not elsewhere classified

- nil

.. not zero, but rounded to zero

na not applicable (unless otherwise specified)

nfp not for publication

$m $ million

$b $ billion

Figures in tables and in the text may be rounded. Figures in text are generally rounded

to one decimal place, whereas figures in tables are generally rounded to the nearest

thousand. Discrepancies in tables between totals and sums of components are due to

rounding.

Enquiries

Should you have any enquiries regarding this publication please contact the

Chief Financial Officer, Department of the Prime Minister and Cabinet on

(02) 6271 5652.

A copy of this document can be located on the Australian Government Budget website

at: http://www.budget.gov.au.

v

USER GUIDE TO THE

PORTFOLIO BUDGET STATEMENTS

vi

USER GUIDE

The purpose of the 2013-14 Portfolio Budget Statements (PB Statements) is to inform

Senators and Members of Parliament of the proposed allocation of resources to

Government outcomes by agencies within the portfolio. Agencies receive resources

from the annual appropriations acts, special appropriations (including standing

appropriations and special accounts), and revenue from other sources.

A key role of the PB Statements is to facilitate the understanding of proposed annual

appropriations in Appropriation Bills No. 1 and No. 2 2013-14. In this sense the

PB Statements are Budget related papers and are declared by the Appropriation Acts

to be ‘relevant documents’ to the interpretation of the Acts according to section 15AB

of the Acts Interpretation Act 1901.

The PB Statements provide information, explanation and justification to enable

Parliament to understand the purpose of each outcome proposed in the Bills.

As required under section 12 of the Charter of Budget Honesty Act 1998, non-general

government sector entities are not consolidated into the Commonwealth general

government sector fiscal estimates and accordingly, these entities are not reported in

the PB Statements.

vii

CONTENTS

Portfolio Overview......................................................................................................... 1

Prime Minister and Cabinet Portfolio Overview .............................................................. 3

Agency Resources and Planned Performance ........................................................ 11

Department of the Prime Minister and Cabinet ............................................................. 13

Australian National Audit Office .................................................................................... 43

Australian Public Service Commission.......................................................................... 71

National Mental Health Commission ........................................................................... 101

Office of National Assessments .................................................................................. 125

Office of the Commonwealth Ombudsman ................................................................. 147

Office of the Inspector-General of Intelligence and Security ...................................... 167

Office of the Official Secretary to the Governor-General ............................................ 187

Glossary ..................................................................................................................... 215

1

PORTFOLIO OVERVIEW

Portfolio Overview

3

PRIME MINISTER AND CABINET PORTFOLIO OVERVIEW

The Prime Minister and Cabinet Portfolio has a unique and privileged role at the

forefront of public and government administration. The principal responsibilities of

the Prime Minister and Cabinet Portfolio include:

advice to the Prime Minister across government on policy and implementation

assistance to the Prime Minister in managing the Cabinet program

co-ordination of government administration

social inclusion, non-profit sector and volunteering

national security policy co-ordination

counter terrorism policy co-ordination

cyber policy co-ordination

intergovernmental relations and communications with state and territory

governments

increase awareness and adoption of best practice public sector administration

monitoring and reporting of the mental health system

assessments of international developments

coordination and evaluation of Australia’s foreign intelligence activities

impartial and independent investigation of complaints about the Australian

Government actions and other statutory oversight and compliance functions

ensuring compliance by the Australian Intelligence Community agencies with

Australian Law and ministerial directions

provisions of support to the Governor-General to perform their official duties

The structure and outcomes of the Portfolio are depicted in diagrammatic form on

pages 6-7.

Portfolio Overview

4

The Portfolio comprises one Department of State, one Commonwealth Company and

seven Prescribed Agencies.

Department of State:

Department of the Prime Minister and Cabinet.

Commonwealth Company:

National Australia Day Council Limited.

Prescribed Agencies:

Australian National Audit Office

Australian Public Service Commission

National Mental Health Commission

Office of National Assessments

Office of the Commonwealth Ombudsman

Office of the Inspector-General of Intelligence and Security

Office of the Official Secretary to the Governor-General.

The Department of the Prime Minister and Cabinet (PM&C) is a Department of State.

The principal function of PM&C is to provide support to the Prime Minister, the

Cabinet, Portfolio Ministers, and Parliamentary Secretaries to achieve a coordinated

and innovative approach to the development and implementation of government

policies.

The National Australia Day Council Limited (NADC) is a Commonwealth Company

responsible for the coordination of Australia Day celebrations across the nation and for

the Australian of the Year Awards.

The Australian National Audit Office (ANAO) is a statutory body established under

the Auditor-General Act 1997 that assists the Auditor-General in undertaking the

performance of their functions under the Act.

The Australian Public Service Commission (APSC) is a statutory agency with a

number of defined functions under the Public Service Act 1999 and has a central

leadership role in providing expertise, guidance and performance monitoring. The

APSC has a key role in improving the alignment and quality of APS human capital

planning and management to support an efficient and effective whole of APS,

fostering talent and leadership, assuring agencies’ organisational capability,

Portfolio Overview

5

embedding APS Values, supporting high ethical standards and co-ordinating

workplace relations for Australian Government employment.

The National Mental Health Commission (NMHC) is an executive agency under the

Public Service Act 1999. The NMHC contributes to the government’s agenda for mental

health reform through an independent accountability, reporting and advisory role and

through high profile, cross sectoral leadership and collaboration.

The Office of National Assessments (ONA) is a statutory agency operating under the

Office of National Assessments Act 1977. The ONA provides assessments on international

developments, including political, strategic and economic developments, to the Prime

Minister, senior ministers and senior officials. The ONA is also responsible for

coordinating and evaluating Australia’s foreign intelligence activities.

The Office of the Commonwealth Ombudsman (OCO) is an independent statutory

agency established under the Ombudsman Act 1976 that ensures administrative action

by Australian Government agencies is fair and accountable.

The Office of the Inspector-General of Intelligence and Security (OIGIS) is an

independent statutory agency under the Inspector-General of Intelligence and Security Act

1986 that works to provide assurance that Australia’s intelligence agencies act legally

and with propriety.

The Office of the Official Secretary to the Governor-General (OOSGG) is a statutory

office that supports the Governor-General to enable them to perform their official

duties. The position of the Official Secretary to the Governor-General (the Official

Secretary) has existed since 1901. The OOSGG was established in December 1984 by

amendment to the Governor-General Act 1974.

More details about each agency’s responsibilities appear in individual agency

statements contained in these PB Statements.

Portfolio Budget Statements are not required for the National Australia Day Council

Limited as it is not funded by a direct appropriation.

Portfolio Overview

6

Figure 1: Prime Minister and Cabinet Portfolio structure and outcomes

Prime Minister — The Hon Julia Gillard MP

Minister Assisting the Prime Minister on Digital Productivity — Senator the Hon Stephen Conroy

Minister Assisting the Prime Minister on Asian Century Policy — The Hon Dr Craig Emerson MP

Minister for Social Inclusion — The Hon Mark Butler MP

Minister Assisting the Prime Minister on Mental Health Reform — The Hon Mark Butler MP

Minister for the Public Service and Integrity — The Hon Mark Dreyfus QC MP

Cabinet Secretary — The Hon Jason Clare MP

Minister Assisting the Prime Minister on the Centenary of ANZAC — The Hon Warren Snowdon MP

Parliamentary Secretary to the Prime Minister — The Hon Dr Andrew Leigh MP

Department of the Prime Minister and Cabinet Secretary: Dr Ian J Watt AO

Outcome*: Provide high quality policy advice and support to the Prime Minister, the Cabinet, Portfolio Ministers and Parliamentary Secretaries including through the coordination of government activities, policy development and program delivery.

National Australia Day Council Limited Acting Chief Executive Officer: Mr Adrian Watts

Outcome: A shared celebration of Australia and Australians through promoting the meaning of and participation in Australia Day and the Australian of the Year Awards.

Australian National Audit Office Auditor-General: Mr Ian McPhee PSM

Outcome**: To improve public sector performance and accountability through independent reporting on Australian Government administration to Parliament, the Executive and the public.

Australian Public Service Commission Commissioner: Mr Stephen Sedgwick AO

Outcome: Increased awareness and adoption of best practice public administration by the public service through leadership, promotion, advice and professional development, drawing on research and evaluation.

National Mental Health Commission Chief Executive Officer: Ms Robyn Kruk AM

Outcome: Provide expert advice to the Australian Government and cross-sectoral leadership on the policy, programs, services and systems that support mental health in Australia, including through administering the Annual National Report Card on Mental Health and Suicide Prevention, undertaking performance monitoring and reporting, and engaging consumers and carers.

Office of National Assessments Director-General: Mr Allan Gyngell AO

Outcome: Advancement of Australia’s national interests through increased government awareness of international developments affecting Australia.

continued on next page

Portfolio Overview

7

Office of the Commonwealth Ombudsman Ombudsman: Mr Colin Neave

Outcome: Fair and accountable administrative action by Australian Government agencies by investigating complaints, reviewing administrative action and inspecting statutory compliance by law enforcement agencies.

Office of the Inspector-General of Intelligence and Security Inspector-General: Dr Vivienne Thom

Outcome: Independent assurance for the Prime Minister, senior ministers and Parliament as to whether Australia’s intelligence and security agencies act legally and with propriety by inspecting, inquiring into and reporting on their activities.

Office of the Official Secretary to the Governor-General Official Secretary: Mr Stephen Brady

Outcome: The performance of the Governor-General’s role is facilitated through organisation and management of official duties, management and maintenance of the official household and property and administration of the Australian Honours and Awards system.

* Reader Note: The Outcome Statement for the Department of the Prime Minister and Cabinet was amended in November 2012 to reflect the current reporting obligations to the Cabinet, Portfolio Ministers and Parliamentary Secretaries.

** Reader Note: The Australian National Audit Office’s two Outcome Statements were revised into a single Outcome Statement in January 2013 to better reflect the ANAO’s role in providing assurance to the Government, Executive and public.

Portfolio Overview

8

PORTFOLIO RESOURCES

Table 1 shows the total new resources provided to the portfolio in the 2013-14 Budget

year, by agency.

Table 1: Portfolio Resources 2013-14

Receipts Total

Bill No. 1 Bill No. 2 Special

$'000 $'000 $'000 $'000 $'000

Department of the Prime

Minister & Cabinet

Administered appropriations 16,346 - - - 16,346

Departmental appropriations 188,642 3,000 - 10,714 202,356

Total: 204,988 3,000 - 10,714 218,702

National Australia Day

Council Limited

Administered appropriations - - - - -

Departmental appropriations - - - 6,500 6,500

Total: - - - 6,500 6,500

Australian National Audit

Office


Departmental appropriations 75,266 - 598 3,324 79,188

Total: 75,266 - 598 3,324 79,188

Australian Public Service

Commission

Administered appropriations - - 60,806 - 60,806

Departmental appropriations 22,675 - - 27,444 50,119

Total: 22,675 - 60,806 27,444 110,925

National Mental Health

Commission

Administered appropriations 3,504 - - - 3,504

Departmental appropriations 3,012 - - - 3,012

Total: 6,516 - - - 6,516

Appropriation

Continued on next page

Portfolio Overview

9

Table 1: Portfolio Resources 2013-14 (continued) Receipts Total

Bill No. 1 Bill No. 2 Special

$'000 $'000 $'000 $'000 $'000

Office of National

Assessments



Total: 33,164 - - - 33,164

Office of the

Commonwealth

Ombudsman


Departmental appropriations 18,630 - - 2,630 21,260

Total: 18,630 - - 2,630 21,260

Office of the Inspector-

General of Intelligence

and Security



Total: 2,248 - - - 2,248

Office of the Official

Secretary to the

Governor-General

Administered appropriations 2,071 - 394 - 2,465

Departmental appropriations 11,545 - - 14 11,559

Total: 13,616 - 394 14 14,024

Portfolio total 492,527

Less amounts transferred

w ithin portfolio1 3,394 - - - 3,394

Resources available w ithin portfolio: 489,133

Appropriation

1 Amounts transferred within the Portfolio include grant payments made to the National Australia Day

Council Limited ($3.4m) by the Department of the Prime Minister and Cabinet.

11

AGENCY RESOURCES AND PLANNED PERFORMANCE

Department of the Prime Minister and Cabinet ........................................................ 13

Australian National Audit Office ................................................................................ 43

Australian Public Service Commission .................................................................... 71

National Mental Health Commission ....................................................................... 101

Office of National Assessments .............................................................................. 125

Office of the Commonwealth Ombudsman ............................................................ 147

Office of the Inspector-General of Intelligence and Security ............................... 167

Office of the Official Secretary to the Governor-General ...................................... 187

13

Department of the Prime Minister and Cabinet

Agency resources and planned performance

15

DEPARTMENT OF THE PRIME MINISTER AND CABINET

Section 1: Agency overview and resources ............................................................. 17

1.1 Strategic direction statement .......................................................................... 17 1.2 Agency resource statement ............................................................................ 18 1.3 Budget measures ............................................................................................ 20

1.4 Revised program structure and disclosure ..................................................... 21

Section 2: Outcomes and planned performance ..................................................... 22

2.1 Outcomes and performance information ........................................................ 22

Section 3: Explanatory tables and budgeted financial statements ....................... 28 3.1 Explanatory tables .......................................................................................... 28

3.2 Budgeted financial statements........................................................................ 30

PM&C Budget Statements

17

DEPARTMENT OF THE PRIME MINISTER AND CABINET

Section 1: Agency overview and resources

1.1 STRATEGIC DIRECTION STATEMENT

The role of the Department of the Prime Minister and Cabinet (PM&C) is to provide

policy advice and support to the Prime Minister, the Cabinet, Portfolio Ministers, and

Parliamentary Secretaries on matters that are at the forefront of public and government

administration.

Strategically, PM&C continues to strive to achieve a coordinated and innovative

approach to the development and implementation of government policies. This

requires well considered advice on a range of issues, drawing together input from

across portfolios, to address the long term challenges and opportunities facing

Australia. Priority areas for PM&C include:

supporting the Prime Minister as head of government

leading the APS in collaboration with the APSC

providing advice on major domestic, international, and national security policy,

drawing on expertise from across government

using forward-looking research and analysis to advise on emerging issues,

strategic policy challenges and priorities

monitoring and providing advice on the implementation of key government

initiatives, policies and programs

providing services to enable efficient, effective and coordinated management of

the business of government.

Further details of the objectives and performance evaluation mechanisms attached to this strategy are detailed in Section 2 of this document.


18

1.2 AGENCY RESOURCE STATEMENT

Table 1.1 shows the total resources from all sources. The table summarises how

resources will be applied by outcome and by administered and departmental

classification.


19

Table 1.1: PM&C Resource Statement — Budget Estimates for 2013-14 as at Budget May 2013

1 Appropriation Bill (No.1) 2013-14. 2 Estimated adjusted balance carried forward from previous year. 3 Includes an amount of $3.1m in 2013-14 for the Departmental Capital Budget (refer to table 3.2.5 for

further details). For accounting purposes this amount has been designated as 'contributions by owners'. 4 s31 Relevant agency receipts — estimate. 5 Includes an amount of $0.3m in 2013-14 for the Administered Capital Budget (refer to table 3.2.10 for

further details). For accounting purposes this amount has been designated as 'contributions by owners'.

6 Appropriation Bill (No.2) 2013-14. Reader note: All figures are GST exclusive.

Third party payments from and on behalf of other agencies

Estimate Proposed Total Actual

of prior + at Budget = estimate available

year amounts appropriation

available in

2013-14 2013-14 2013-14 2012-13

$'000 $'000 $'000 $'000

Ordinary annual services 1

Departmental appropriation

Prior year departmental appropriation215,747 - 15,747 13,721

Departmental appropriation3- 188,642 188,642 123,829

s31 Relevant agency receipts4- 10,714 10,714 26,974

Total 15,747 199,356 215,103 164,524

Administered expenses 5

Outcome 1: Policy & Support - 16,346 16,346 16,262

Total - 16,346 16,346 16,262

Total ordinary annual services A 15,747 215,702 231,449 180,786

Other services6

Departmental non-operating

Equity injections - 3,000 3,000 1,700

Total - 3,000 3,000 1,700

Total other services B - 3,000 3,000 1,700

Total available annual

appropriations 15,747 218,702 234,449 182,486

Special appropriations

Total special appropriations C - - - -

Total appropriations excluding

Special Accounts 15,747 218,702 234,449 182,486

Special Accounts

Total Special Accounts D - - - -

Total resourcing

A+B+C+D 15,747 218,702 234,449 182,486

Total net resourcing for agency 15,747 218,702 234,449 182,486

2013-14 2012-13

$'000 $'000

Receipts received from other agencies for the provision of services

(disclosed above within Departmental section 31) 14,1856,800


20

1.3 BUDGET MEASURES

Budget measures in Part 1 relating to PM&C are detailed in Budget Paper No. 2 and

are summarised below.

Table 1.2: PM&C 2013-14 Budget measures

Part 1: Measures announced since the 2012-13 MYEFO

1 This measure has been fully offset by The Treasury Portfolio. 2 Payment of this measure is made through the Department of the Treasury under Program 1.10: National

Partnership Payments to the States. 3 PM&C’s component of the funding for this measure has been fully offset within the Department. 4 The lead agency for this measure is the Department of Foreign Affairs and Trade. The full measure

description and package details appear in Budget Paper No. 2 under the Foreign Affairs Portfolio. Prepared on a Government Finance Statistics (fiscal) basis.

Part 2: MYEFO measures not previously reported in a portfolio statement

Prepared on a Government Financial Statistics (fiscal) basis.

Program 2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

Expense measures

Department of the Prime Minister and

Cabinet - continued funding 1 1.1

Departmental expenses - 3,403 3,425 3,454 3,488

Total - 3,403 3,425 3,454 3,488

Group of 20 meeting in 2014 -

Queensland Government

security costs 2

Departmental expenses 1.1 - - - - -

Total - - - - -

United Nations Security Council Term 3 4

Departmental expenses 1.1 - 140 290 220 -

Total - 140 290 220 -

Total expense measures

Departmental - 3,543 3,715 3,674 3,488

Total - 3,543 3,715 3,674 3,488

Program 2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

Measures

Targeted savings - public service

efficiencies 1.1

Departmental expenses (585) (1,055) (1,455) (973) (937)

Total (585) (1,055) (1,455) (973) (937)

Total measures

Departmental (585) (1,055) (1,455) (973) (937)

Total (585) (1,055) (1,455) (973) (937)


21

1.4 REVISED PROGRAM STRUCTURE AND DISCLOSURE

Since the publication of the 2012-13 PB Statements, PM&C has moved to a single

program structure: ‘Program 1 - Prime Minister and Cabinet’. The previously reported

‘Program 1.2 Official and Ceremonial Support’ has been subsumed into Program 1.1.

In addition to consolidating Program 1.2 into Program 1.1, PM&C has modified the

level of disclosure in the 2013-14 PB Statements, reporting at a program level rather

than a program component level.

In amending the level of disclosure, PM&C performed a detailed review of the Key

Performance Indicators (KPIs), Objectives and Deliverables reported in the

2012-13 PB Statements and made amendments to align with current and future

operations of PM&C. The revised KPIs, Objectives and Deliverables are detailed in

Section 2 of this document.

The changes to the level of disclosure, and the consolidation of programs, in the

2013-14 PB Statements does not reduce the transparency of information, nor does it

change the accountability of PM&C. The level of disclosure reflects the current and

future direction of PM&C and ensures readability is consistent across agency

statements in line with guidance set by the Department of Finance and Deregulation.


22

Section 2: Outcomes and planned performance

2.1 OUTCOMES AND PERFORMANCE INFORMATION

Government outcomes are the intended results, impacts or consequences of actions by

the Government on the Australian community. Commonwealth programs are the

primary vehicle by which Government agencies achieve the intended results of their

outcome statements. Agencies are required to identify the programs which contribute

to Government outcomes over the Budget and forward years.

The PM&C Outcome is described below together with its related program, specifying

the performance indicators and targets used to assess and monitor the performance of

PM&C in achieving Government outcomes.

The Outcome Statement for PM&C was amended in November 2012 to reflect the current reporting obligations to the Cabinet, Portfolio Ministers and Parliamentary Secretaries.

Outcome 1: Provide high quality policy advice and support to the Prime Minister, the Cabinet, Portfolio Ministers and Parliamentary Secretaries including through the coordination of government activities, policy development and program delivery.

Outcome 1 Strategy

PM&C’s primary role is to provide policy advice and support to the Prime Minister

and the Cabinet through a coordinated approach to the development and

implementation of government policies. More specifically PM&C will:

provide advice on major domestic, international and national security policy,

including all matters considered by Cabinet

provide secretariat support for meetings of Cabinet, its committees and the Federal

Executive Council and the processes to facilitate the decision-making role of

Cabinet

monitor the implementation of key government initiatives, policies, programs and

reform agendas

support COAG in progressing the COAG agenda in areas of major reform

develop the future leadership capability of the APS through the Secretary's role as

head of the APS and Chair of the Secretaries' Board.

PM&C also provides leadership on policy advice for the G20 agenda as well as

delivering all operational and security arrangements for the conduct of the meetings.


23

Outcome Expense Statement

Table 2.1 provides an overview of the total expenses for Outcome 1, by program.

Table 2.1: Budgeted Expenses for Outcome 1

1

Departmental appropriation combines ‘Ordinary annual services (Appropriation Bill No. 1)’ and ‘Revenue from independent sources (s31)’.

2 Expenses not requiring appropriation in the Budget year is made up of depreciation expense, amortisation expense, make good expense, audit fees and secondees.

3 The increase in ASL largely reflects the increased staff numbers for the delivery of G20. Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the Budget year as Government priorities change.

2012-13 2013-14

Estimated Estimated

actual expenses

expenses

$'000 $'000

Program 1.1: Prime Minister and Cabinet

Administered expenses

Ordinary annual services (Appropriation Bill No. 1) 14,940 18,889

Departmental expenses

Departmental appropriation 1 147,937 196,244

Expenses not requiring appropriation in the Budget year 2 10,782 8,674

Total for Program 1.1 173,659 223,807

Outcome 1 Totals by appropriation type






Total expenses for Outcome 1 173,659 223,807

2012-13 2013-14

Average Staffing Level (number) 3 698 771

Outcome 1: Provide high quality policy advice and support

to the Prime Minister, the Cabinet, Portfolio Ministers

and Parliamentary Secretaries including through the

coordination of government activities, policy

development and program delivery.


24

Contributions to Outcome 1

Program 1.1: Prime Minister and Cabinet

Program Objective

The objectives of PM&C are to:

Provide advice and support to the Prime Minister, the Cabinet, Portfolio

Ministers and Parliamentary Secretaries on major domestic, international and

national security policies including long term strategic issues and complex, cross

cutting public policy challenges

Provide support to the Cabinet and its committees, the Federal Executive

Council, COAG and the COAG Reform Council to facilitate informed decision

making

Coordinate the national security community’s efforts to protect and strengthen

our sovereignty, ensure a safe and resilient population, secure our assets,

infrastructure and institutions and promote a favourable international

environment

Provide support for the operations of the Prime Minister’s official residences

and to former and designated Governors-General official offices

Provide support for major events and meetings and coordinating the logistical

arrangements for the Prime Minister’s overseas visits

PM&C will also strengthen the global economy and collaboration between major

economies through chairing the G20 in 2014.


25

Program Expenses

Departmental funding as detailed in Table 1.2 has been received in the 2013-14

Budget. The funding is a continuation of a terminating measure and will enable

PM&C to continue to provide strategic policy advice on areas of key reform.

1 Increase in 2013-14 relates to the recognition of a provision for projected future entitlements for

former Governors-General. 2 Expenses not requiring appropriation in the Budget year is made up of depreciation expense,

amortisation expense, makegood expense, audit fees and secondees. Note: The funding available to PM&C for the delivery of the G20 was re-profiled in 2012-13. The re-profile allowed for the alignment of revenue from Government with the expected expenditure and will ensure sufficient resources are available to meet the costs of policy development and logistical arrangements. There was no change to the overall amount of funding provided to PM&C. Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the Budget year as Government priorities change. Corporate support costs are allocated across program components, based on average staffing levels, to reflect the full cost of delivery.

2012-13 2013-14 2014-15 2015-16 2016-17

Revised Budget Forw ard Forw ard Forw ard

budget year 1 year 2 year 3

$'000 $'000 $'000 $'000 $'000

Annual administered expenses:

National Compact, Philanthropy and

Volunteering 5,513 5,489 5,502 5,600 5,704

National Counter Terrorism Committee

Secretariat 111 111 111 112 112

Compensation and Legal Expenses 114 115 117 119 120

National Australia Day Council Limited 3,394 3,407 3,436 3,473 3,534

Parliament House Briefing Room 420 424 431 448 454

Prime Minister's Official Residences 1,722 1,725 1,816 1,895 1,944

State Occasions and Official Visits 3,256 3,153 3,317 3,592 3,677

Support to the former Governors-General1 410 4,465 467 443 443

Total administered expenses 14,940 18,889 15,197 15,682 15,988

Annual departmental expenses:

Domestic Policy 62,858 53,239 51,261 51,745 52,298

National Security and International Policy 26,253 23,028 21,704 21,891 22,104

Support Services for Government

Operations 32,013 28,884 27,492 27,731 28,009

Group of 20 Meeting 2014 22,206 86,975 213,701 1,390 -

Support for Official Establishments 1,113 995 945 953 962

Official and Ceremonial Support 3,494 3,123 2,965 2,990 3,019

Total departmental expenses 147,937 196,244 318,068 106,700 106,392

Expenses not requiring appropriation in the

Budget year 2 10,782 8,674 10,970 10,658 8,413

Total program expenses 173,659 223,807 344,235 133,040 130,793


26

Program Deliverables

Policy advice and support to the Prime Minister, the Cabinet, Portfolio Ministers

and Parliamentary Secretaries in key areas including:

o domestic policy matters, strategic priorities, and implementation

including social inclusion and not-for-profit

o national security matters, including the priorities articulated in the

National Security Strategy

o foreign, trade and aid policy, including bilateral relations and

engagement with regional and international partners

o defence matters, including Australian Defence Force operations,

international defence cooperation and engagement, force posture and

structure and Defence reforms

o implementation of the Australia in the Asian Century White Paper

o commemorative events, including Anzac Centenary commemorations

o parliamentary, machinery of government, legal policy

o Australia’s honours system and national symbols.

Leadership, policy coordination, monitoring and coordinated

whole-of-government responses to Government’s decisions, policies and

strategic priorities including:

o enhanced regional engagement, integrated cyber policy and effective

national security partnerships

o countering people smuggling and irregular migration issues

o major national security related crises or emergencies

o Australia's national security community and national intelligence

community

o reform proposals with other Commonwealth agencies and state and

territory governments for consideration by COAG and coordination of

COAG’s work program

o volunteer management.

Provision of secretariat and support services for the Cabinet, its committees and

the Federal Executive Council.

Provision of services for the Prime Minister, Portfolio Ministers, Parliamentary

Secretaries and their ministerial offices.

Management of visits by, and hospitality for, guests of the government and

heads of state, delivery of support for major events, ceremonies and state

occasions and coordination of logistical arrangements for the Prime Minister’s

overseas visits.


27

Development of reform proposals with other Commonwealth agencies and state

and territory governments for consideration by COAG and coordination of

COAG’s work program.

Provision of support to the COAG Reform Council that reports to COAG on the

implementation of nationally agreed reforms.

Delivery of Community Cabinet meetings.

Provision of support for the operations of the Prime Minister’s official

residences and the Official Establishments Trust, and provision of entitlements

to former Governors-General (excluding pension entitlements).

Policy development, operational and security arrangements for Australia’s role

in the G20.

Program Key Performance Indicators

High quality, relevant and timely advice and support to the Prime Minister, the

Cabinet and Cabinet committee chairs, Portfolio Ministers and Parliamentary

Secretaries based on an objective and thorough understanding of issues and

whole-of-government perspective.

Regular, timely and collaborative communication and co-operation with other

central agencies, portfolio departments and other key stakeholders.

Successful coordination and support for COAG meetings and ensuring a

well-coordinated delivery of the broad COAG agenda.

Successful leadership and coordination of the national security community to

promote a national security system that anticipates threats, responds effectively

to crises and major security events, protects the nation and shapes the world in

Australia’s interest.

Advancement of the Government’s international priorities that promote

Australia’s security, prosperity, international profile and influence.

Advice and support for key stakeholders for state occasions, official visits,

operations of the Prime Minister’s official establishments and former

Governors-General that is timely, relevant and of high quality.

Successfully advance Australia’s interests through the G20.


28

Section 3: Explanatory tables and budgeted financial statements

Section 3 presents explanatory tables and budgeted financial statements which provide

a comprehensive snapshot of agency finances for the 2013-14 Budget year. It explains

how budget plans are incorporated into the financial statements and provides further

details of the reconciliation between appropriations and program expenses,

movements in administered funds, special accounts and Government Indigenous

expenditure.

3.1 EXPLANATORY TABLES

3.1.1 Movement of Administered funds between years

PM&C does not have any movement of administered funds between years.

3.1.2 Special Accounts

Special Accounts provide a means to set aside and record amounts used for specified

purposes. Special Accounts can be created by a Finance Minister’s Determination

under the FMA Act or under separate enabling legislation. Table 3.1.2 shows the

expected additions (receipts) and reductions (payments) for each account used by

PM&C.

Table 3.1.2: Estimates of special account flows and balances

1 The balance in 2012-13 reflects a contribution received from the state and territory governments for

payment to the Queen’s Diamond Jubilee trust account. (D) = Departmental Note: The service for other entities and trust monies special account is used to disburse amounts held on trust or otherwise for the benefit of a person other than the Commonwealth. As such, these financial inflows do not represent resources available for use by the Department and are not included in Table 1.1 (Resource statement).

Opening Closing

balance Receipts Payments Adjustments balance

2013-14 2013-14 2013-14 2013-14 2013-14

2012-13 2012-13 2012-13 2012-13 2012-13

Outcome $'000 $'000 $'000 $'000 $'000

- 1 1 - -

- 2,100 2,100 - -

Total Special Accounts

2013-14 Budget estimate - 1 1 - -

Total Special Accounts

2012-13 estimated actual - 2,100 2,100 - -

Service for other entities and

trust monies - s. 20 FMA Act

Det 2008/13 (D)1

1


29

3.1.3 Australian Government Indigenous expenditure

Table 3.1.3: Australian Government Indigenous Expenditure (AGIE)

Other Total Program

Bill Bill Special Total

No. 1 No. 2 approp approp

$'000 $'000 $'000 $'000 $'000 $'000

Department of the Prime

Minister and Cabinet

Outcome 1

Departmental 2013-14 753 - - 753 - 753 1.1

Departmental 2012-13 751 - - 751 - 751 1.1

Total outcome 2013-14 753 - - 753 - 753 1.1

Total outcome 2012-13 751 - - 751 - 751 1.1

Total AGIE 2013-14 753 - - 753 - 753

Total AGIE 2012-13 751 - - 751 - 751

Appropriations


30

3.2 BUDGETED FINANCIAL STATEMENTS

3.2.1 Differences in agency resourcing and financial statements

Departmental items

The Agency Resource Statement (Table 1.1) provides a consolidated view of all the resources available to PM&C in 2013-14. For departmental items this includes equity injections and appropriation receivable that is yet to be drawn down to cover payables and provisions on the balance sheet. The comprehensive income statement (Table 3.2.1) shows only the operating appropriation provided each year.

Administered items

The 2013-14 administered expense figure of $16.3m in Table 1.1 includes the cash

appropriation for payments for former Governors-General entitlements. A provision

for the total estimated value of these entitlements is recognised in the financial

statements at the time each Governor-General retires. Accordingly, payment of these

entitlements results in a reduction to the provision rather than an operating expense.

The schedule of budgeted income and expenses administered on behalf of Government

(Table 3.2.7) includes non-cash appropriation items including depreciation and

amortisation expense, make good and the unwinding of the discount on the provision

for former Governors-General entitlements. The following table shows the

reconciliation between the 2013-14 appropriation, as per Table 1.1, and the expense

shown in Table 3.2.7.

Reconciliation of differences in administered resourcing (Table 1.1) and financial statements (Table 3.2.7)

Budget Estimate

2013-14

$'000

Table 3.2.7 Operating expenses 18,889

Less

Depreciation & amortisation expense (114)

Unw inding of discount on former Governors-General entitlement provision (386)

Increase to the Governors-General provision (3,927)

Add

Capital budget 289

Payments from the former Governors-General entitlement provision 1,595

Table 1.1 Administered expenses - total ordinary annual services 16,346


31

3.2.2 Analysis of budgeted financial statements

Departmental

Income Statement

Revenue from Government increases from $121.0m in 2012-13 to $185.5m in 2013-14

reflecting the additional revenue received to facilitate the policy development,

operating and security arrangements for the G20.

Revenue will increase further to $306.9m in 2014-15 when the G20 leaders meeting is

held and the associated expenditure is incurred. Revenue and expenses are expected to

return to core levels in 2015-16 when the G20 Taskforce will cease operations.

Balance Sheet

The budgeted net asset position is expected to remain steady into the 2013-14 Budget

year and then decrease in the forward estimates as fixed assets are depreciated in line

with the Department’s Capital Management Plan.

Administered

Schedule of budgeted income and expenses administered on behalf of government

Budgeted expenses administered on behalf of Government will increase from $14.9m

in 2012-13 to $18.9m in 2013-14. The increase primarily reflects the write-on of a

provision for the expected future entitlements for former Governors-General.

Schedule of budgeted assets and liabilities administered on behalf of government

The budgeted total administered assets remain steady over the Budget year and

throughout the forward estimates. Total liabilities administered on behalf of

Government increase from $13.9m in 2012-13 to $16.7m in 2013-14 reflecting an

increase in the provision for former Governors-General. The provision tapers off in the

forward estimates as payments are made against the provision.


32

3.2.3 Budgeted financial statements tables

Table 3.2.1: Comprehensive Income Statement (Showing Net Cost of Services) (for the period ended 30 June)

1 Drop in expenses from 2014-15 to 2015-16 relates to the completion of the G20 operations. 2 From 2010-11, the government introduced net cash appropriation arrangements where Bill 1 revenue

appropriations for the depreciation/amortisation expenses of FMA Act agencies were replaced with a separate capital budget (the Departmental Capital Budget, or DCB) provided through Bill 1 equity appropriations. For information regarding DCBs, please refer to Table 3.2.5 Departmental Capital Budget Statement.

Prepared on Australian Accounting Standards basis.

Estimated Budget Forw ard Forw ard Forw ard

actual estimate estimate estimate estimate

2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

EXPENSES

Employee benefits 90,012 99,726 91,389 74,326 71,186

Supplier expenses 61,725 97,183 228,753 33,690 36,542

Grants 622 612 45 - -

Depreciation and amortisation 6,337 7,374 8,827 9,318 7,052

Finance costs 23 23 24 24 25

Losses from asset sales - - - - -

Total expenses 1 158,719 204,918 329,038 117,358 114,805

LESS:

OWN-SOURCE INCOME

Own-source revenue

Sale of goods and rendering of services 26,974 10,714 11,191 5,648 5,707

Total own-source revenue 26,974 10,714 11,191 5,648 5,707

Gains

Resources received free of charge 4,446 1,300 2,143 1,340 1,361

Total gains 4,446 1,300 2,143 1,340 1,361

Total own-source income 31,420 12,014 13,334 6,988 7,068

Net cost of (contribution by)

services 127,299 192,904 315,704 110,370 107,737

Revenue from Government 120,962 185,530 306,877 101,052 100,685 * * * *

Surplus (deficit) attributable to

the Australian Government (6,337) (7,374) (8,827) (9,318) (7,052)

Total comprehensive income

attributable to the Australian

Government (6,337) (7,374) (8,827) (9,318) (7,052)

Note: Impact of Net Cash Appropriation Arrangements

2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

Total Comprehensive Income / (loss)

less depreciation/amortisation

expenses previously funded through

revenue appropriations - - - - -

plus depreciation/amortisation expenses

previously funded through revenue

approriations2 6,337 7,374 8,827 9,318 7,052

Total Comprehensive Income

(loss) - as per Comprehensive Income

Statement (6,337) (7,374) (8,827) (9,318) (7,052)


33

Table 3.2.2: Budgeted Departmental Balance Sheet (as at 30 June)

1 Other payables includes unearned revenue, FBT payable and end of year salary accruals. 2 'Equity' is the residual interest in assets after deduction of liabilities. Prepared on Australian Accounting Standards basis.



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

ASSETS

Financial assets

Cash and equivalents 1,000 1,000 1,000 1,000 1,000

Trade and other receivables 17,181 20,798 17,800 15,139 14,269

Other 2,907 1,048 958 967 977

Total financial assets 21,088 22,846 19,758 17,106 16,246

Non-financial assets

Property, plant and equipment 39,142 38,211 35,212 28,842 27,126

Intangibles 1,820 1,489 1,036 1,058 782

Prepayments 861 3,490 341 414 456

Total non-financial assets 41,823 43,190 36,589 30,314 28,364

Total assets 62,911 66,036 56,347 47,420 44,610

LIABILITIES

Payables

Suppliers 5,050 7,139 2,007 1,991 2,281

Other1 6,933 4,843 5,045 5,352 5,703

Total payables 11,983 11,982 7,052 7,343 7,984

Interest bearing liabilities

Leases 5,838 5,834 5,793 5,575 5,153

Total interest bearing liabilities 5,838 5,834 5,793 5,575 5,153

Provisions

Employee provisions 21,818 24,728 22,594 18,240 17,428

Total provisions 21,818 24,728 22,594 18,240 17,428

Total liabilities 39,639 42,544 35,439 31,158 30,565

Net assets 23,272 23,492 20,908 16,262 14,045

EQUITY 2

Contributed equity 11,094 17,206 22,582 25,989 31,048

Reserves 8,175 8,175 8,175 8,175 8,175

Retained surplus

(accumulated deficit)

Total equity 23,272 23,492 20,908 16,262 14,045

4,003 (1,889) (9,849) (17,902) (25,178)


34

Table 3.2.3: Departmental Statement of Changes in Equity — Summary of Movement (Budget year 2013-14)


Retained Asset Contributed Total

earnings revaluation equity/ equity

reserve capital

$'000 $'000 $'000 $'000

Opening balance as at 1 July 2013

Balance carried forw ard from

previous period 4,003 8,175 11,094 23,272

Adjusted opening balance 4,003 8,175 11,094 23,272

Comprehensive income

Surplus (deficit) for the period (7,374) - - (7,374)

Total comprehensive income (7,374) - - (7,374)

Transactions with owners

Contributions by owners

Contribution/(distribution) of Equity 1,482 - - 1,482

Appropriation (equity injection) - - 3,000 3,000

Departmental Capital Budget (DCB) - - 3,112 3,112

Sub-total transactions with owners 1,482 - 6,112 7,594

Estimated closing balance

as at 30 June 2014 (1,889) 8,175 17,206 23,492

Closing balance attributable to the

Australian Government (1,889) 8,175 17,206 23,492


35

Table 3.2.4: Budgeted Departmental Statement of Cash Flows (for the period ended 30 June)




2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

OPERATING ACTIVITIES

Cash received

Appropriations 120,962 185,530 306,877 101,052 100,685

Sale of goods and rendering of

services 32,878 9,422 19,140 11,541 5,845

Net GST received 3,991 6,816 16,430 2,311 2,502

Cash from the OPA - - - - 431

Total cash received 157,831 201,768 342,447 114,904 109,463

Cash used

Employees 90,133 96,487 93,188 78,338 71,650

Suppliers 60,321 103,033 248,344 34,930 37,813

Cash to the OPA 6,356 1,636 870 1,636 -

Grants 1,021 612 45 - -

Total cash used 157,831 201,768 342,447 114,904 109,463

Net cash from (used by)

operating activities - - - - -

INVESTING ACTIVITIES

Cash used

Purchase of property, plant

and equipment 3,633 5,097 4,280 1,180 4,379

Purchase of Intangibles 934 1,015 1,096 2,224 680

Total cash used 4,567 6,112 5,376 3,404 5,059


investing activities (4,567) (6,112) (5,376) (3,404) (5,059)

FINANCING ACTIVITIES

Cash received




financing activities 4,567 6,112 5,376 3,404 5,059

Net increase (decrease)

in cash held - - - - -

Cash and cash equivalents at the

beginning of the reporting period 1,000 1,000 1,000 1,000 1,000


end of the reporting period 1,000 1,000 1,000 1,000 1,000


36

Table 3.2.5: Departmental Capital Budget Statement

1 Capital appropriation relating to G20. DCB = Departmental Capital Budget Prepared on Australian Accounting Standards basis.



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

NEW CAPITAL APPROPRIATIONS

Capital budget - Bill 1 (DCB) 2,867 3,112 3,376 3,407 5,059

Equity injections - Bill 2 1,700 3,000 2,000 - -

Total capital appropriations 4,567 6,112 5,376 3,407 5,059

Total new capital appropriations

Provided for:

Purchase of non-financial assets 4,567 6,112 5,376 3,407 5,059

Total Items 4,567 6,112 5,376 3,407 5,059

PURCHASE OF NON-FINANCIAL

ASSETS

Funded by capital appropriations11,700 3,000 2,000 - -

Funded by capital appropriation - DCB 2,867 3,112 3,376 3,407 5,059

TOTAL 4,567 6,112 5,376 3,407 5,059

RECONCILIATION OF CASH

USED TO ACQUIRE ASSETS

TO ASSET MOVEMENT TABLE

Total purchases 4,567 6,112 5,376 3,407 5,059

Total cash used to

acquire assets 4,567 6,112 5,376 3,407 5,059


37

Table 3.2.6: Statement of Asset Movements (2013-14)

1 "Appropriation ordinary annual services" refers to funding provided through Appropriation Bill (No.1)

2013-14 for the DCB. 2 "Appropriation equity" refers to equity injections provided through Appropriation Bill (No.2)

2013-14. Prepared on Australian Accounting Standards basis.

Asset Category

Other property, Intangibles Total

plant and

equipment

$'000 $'000 $'000

As at 1 July 2013

Gross book value 44,320 2,979 47,299

Accumulated depreciation/amortisation

and impairment 5,178 1,159 6,337

Opening net book balance 39,142 1,820 40,962

CAPITAL ASSET ADDITIONS

Estimated expenditure on

new or replacement assets

By purchase - appropriation ordinary

annual services1 2,097 1,015 3,112

By purchase - appropriation equity2 3,000 - 3,000

Total additions 5,097 1,015 6,112

Other movements

Depreciation/amortisation expense 6,029 1,346 7,374

As at 30 June 2014

Gross book value 49,418 3,994 53,411


and impairment 11,207 2,505 13,711

Closing net book balance 38,211 1,489 39,700


38

Table 3.2.7: Schedule of Budgeted Income and Expenses Administered on Behalf of Government (for the period ended 30 June)

1 Increase in 2013-14 relates to the recognition of a provision for projected future entitlements for former

Governors-General. Prepared on Australian Accounting Standards basis.



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

EXPENSES ADMINISTERED ON

BEHALF OF GOVERNMENT

Employee benefits 848 866 882 900 918

Suppliers1 4,546 8,516 4,677 5,030 5,146

Grants 9,018 9,007 9,049 9,185 9,350

Depreciation and amortisation 118 114 122 124 131

Finance costs 410 386 467 443 443

Total expenses administered

on behalf of Government 14,940 18,889 15,197 15,682 15,988

Net Cost of (contribution by)

services (14,940) (18,889) (15,197) (15,682) (15,988)

Surplus (deficit) (14,940) (18,889) (15,197) (15,682) (15,988)

Total comprehensive income (loss) (14,940) (18,889) (15,197) (15,682) (15,988)


39

Table 3.2.8: Schedule of Budgeted Assets and Liabilities Administered on Behalf of Government (as at 30 June)

1 Investment in National Australia Day Council. 2 Relates to the provision for former Governors-General. The provision reduces from 2014-15 as

payments are made against the provision rather than expensed in accordance with AASB 119. Prepared on Australian Accounting Standards basis.


actual estimated estimate estimate estimate

2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

ASSETS ADMINISTERED ON


Financial assets

Other investments1 964 964 964 964 964

Total financial assets 964 964 964 964 964




Total assets administered


LIABILITIES ADMINISTERED ON


Payables

Suppliers 163 181 182 199 199

Grants 388 388 388 388 388

Other 71 75 79 38 38

Total payables 622 644 649 625 625

Provisions

Employee provisions 379 387 394 402 402

Other2 12,952 15,672 14,855 14,122 13,989


Total liabilities administered


Net assets/(liabilities) (11,316) (13,891) (13,056) (12,179) (11,925)


40

Table 3.2.9: Schedule of Budgeted Administered Cash Flows (for the period ended 30 June)




2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


Cash used

Grant payments 9,018 9,007 9,049 9,185 9,350

Suppliers 5,533 5,800 5,497 5,812 5,279

Employees 839 229 234 238 246

Total cash used 15,390 15,036 14,780 15,235 14,875


operating activities (15,390) (15,036) (14,780) (15,235) (14,875)


Cash used


and equipment 3 289 151 252 252

Total cash used 3 289 151 252 252


investing activities (3) (289) (151) (252) (252)

Net increase (decrease) in

cash held

Cash and cash equivalents at

beginning of reporting period 1 - - - -

Cash from Official Public Account

for:

- Appropriations 16,259 16,057 15,892 16,292 16,591

16,260 16,057 15,892 16,292 16,591

Cash to Official Public Account for:

- Appropriations (867) (961) (805) (1,464)

(867) - (961) (805) (1,464)

Cash and cash equivalents at end

of reporting period - - - - -


41

Table 3.2.10: Schedule of Administered Capital Budget Statement

1 Includes prior year funding used to meet the requirements of maintaining the Prime Minister’s official

residences. ACB = Administered Capital Budget Prepared on Australian Accounting Standards basis.



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

CAPITAL APPROPRIATIONS

Capital budget - Bill 1 (ACB) 3 289 151 252 252

Total capital appropriations 3 289 151 252 252


Represented by:

Purchase of non-financial assets 3 289 151 252 252

Total Items 3 289 151 252 252


ASSETS

Funded by capital appropriation - ACB 3 289 151 252 252

Funded internally from

prior year depreciation funding1240 - - - -

TOTAL 243 289 151 252 252




Total purchases 243 289 151 252 252

Total cash used to

acquire assets 243 289 151 252 252


42

Table 3.2.11: Statement of Asset Movements – Administered (2013-14)


Other Total

property,

plant and

equipment

$'000 $'000

As at 1 July 2013

Gross book value 1,792 1,792


impairment 119 119

Opening net book balance 1,673 1,673





annual services 289 289

Total additions 289 289

Other movements

Depreciation/amortisation expense 114 114

As at 30 June 2014

Gross book value 2,081 2,081


impairment 233 233

Closing net book balance 1,848 1,848

Asset Category

43

Australian National Audit Office


45

AUSTRALIAN NATIONAL AUDIT OFFICE



1.4 Transition tables – outcome statements ......................................................... 51



Section 3: Explanatory tables and budgeted financial statements ....................... 59

3.1 Explanatory tables .......................................................................................... 59


ANAO Budget Statements

47

AUSTRALIAN NATIONAL AUDIT OFFICE



The Australian National Audit Office’s (ANAO) vision is to be an international leader

in the provision of independent public sector audit and related services.

The ANAO’s strategic direction is focussed on meeting statutory obligations and

stimulating improvements in public administration.

In 2013-14, the emphasis will be on implementing initiatives to:

strengthen the understanding amongst stakeholders of our role and services

ensure our services are high quality and provide insights into better public

administration

strengthen our leadership capability and succession planning to support agility in

a complex and dynamic audit environment

drive productivity improvements and support the long term sustainability for our

audit programs.

These initiatives support ANAO values and will be met through the implementation of the ANAO’s objectives and strategies in four key focus areas:

independent and responsive

value adding services

capability to deliver world class services

confidence in the delivery of our services.


48




classification.

The ANAO charges an audit fee for the financial statement audits of Commonwealth

authorities and companies and their subsidiaries subject to the Commonwealth

Authorities and Companies Act 1997. These fees are based on a scale determined by the

Auditor-General under section 14 of the Auditor-General Act 1997, calculated on the

basis of a cost attribution model. Revenues from these audit fees are paid into the

Official Public Account and are not available to the ANAO. The revenue and receipts

are shown in Table 3.2.7 (Schedule of budgeted income and expenses administered on

behalf of Government) and Table 3.2.9 (Schedule of budgeted administered cash

flows), respectively.

The ANAO is also permitted to charge for ‘audits by arrangement’ under section 20(2)

of the Auditor-General Act 1997. The revenue is shown as sales of goods and rendering

of services in Table 3.2.1 (comprehensive income statement).


49

Table 1.1: ANAO Resource Statement — Budget Estimates for 2013-14 as at Budget May 2013


further details). For accounting purposes this amount has been designated as 'contributions by owners'. 4 s31 relevant agency receipts — estimate. Note: All figures are GST exclusive.




available in

2013-14 2013-14 2013-14 2012-13

$'000 $'000 $'000 $'000



Prior year departmental appropriation2 28,609 - 28,609 26,405

Departmental appropriation3 - 75,266 75,266 74,722

s31 Relevant agency receipts4 - 3,324 3,324 3,324

Total 28,609 78,590 107,199 104,451


Other services

Total other services B - - - -


appropriations 28,609 78,590 107,199 104,451


Special appropriations limited

by criteria/entitlement

Auditor-General remuneration and

expense - Auditor-General Act 1997,

schedule 1, sections 3 and 7 - 598 598 558

Total special appropriations C - 598 598 558



Special Accounts


Total resourcing

A+B+C+D 28,609 79,188 107,797 105,009



50

1.3 BUDGET MEASURES

Budget measures relating to the ANAO are detailed in Budget Paper No. 2 and are

summarised below.

Table 1.2: ANAO 2013-14 Budget measures


Prepared on a Government Finance Statistics (fiscal) basis.



Program 2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

Expense measures

Australian National Audit Office -

increased audit activity 1.1

Departmental expenses - 722 - - -

Total - 722 - - -


Departmental - 722 - - -

Total - 722 - - -

Program 2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

Measures


efficiencies all

Departmental expenses - (445) (370) (553) (526)

Total - (445) (370) (553) (526)

Total measures

Departmental - (445) (370) (553) (526)

Total - (445) (370) (553) (526)


51

1.4 TRANSITION TABLES – OUTCOME STATEMENTS

To better reflect the ANAO’s role in providing assurance to the Parliament, the

Executive and the public, the ANAO has transitioned to a single outcome. The

existing programs have been retained under the new reporting structure.

A transition table from the structure published in the 2012-13 PB Statements to the

2013-14 PB Statements is shown below in Figure 1.

Figure 1: Transition Table

2013–14 Budget yearOutcome 1: To improve public sectorperformance and accountability

through independent reporting on

Australian Government administration to Parliament, the Executive and the

public.

2012–13 Budget yearOutcome 1: To provide assurance on

the fair presentation of financial

statements of Australian Government entities by providing independent

audit opinions and related reports for the information of Parliament and the

Executive.

Program 1.1: Assurance Audit ServicesProgram 1.1: Assurance Audit Services

Program 1.2: Performance Audit Services2012–13 Budget year

Outcome 2: To improve the efficiency

and effectiveness of the administration

of Australian Government programs and entities by undertaking a program

of independent performance audits and assurance reviews for the information

of Parliament and the Executive.

Program 1.2: Performance Audit Services


52








The ANAO’s outcome is described below together with its related programs,

specifying the performance indicators and targets used to assess and monitor the

performance of the ANAO in achieving Government outcomes.

The ANAO has management information systems in place to allow it to fully cost all

audit and support activities. All audit-related costs are directly costed to the relevant

audit or related services. All other costs not directly attributable to audits or related

services are allocated having regard to the nature of the expenditure.

Outcome 1: To improve public sector performance and accountability through independent reporting on Australian Government administration to Parliament, the Executive and the public.

Outcome 1 Strategy

The key strategy by which the ANAO will seek to achieve this outcome is through

its audit services, which include:

financial statement audits of Australian Government entities; and

performance audits of Australian Government programs and entities.

The ANAO audits the annual financial statements of Australian Government

entities and the Consolidated Financial Statements of the Australian Government.

The Consolidated Financial Statements present the consolidated whole-of-

government financial result inclusive of all Australian Government controlled

entities, including entities outside the general government sector. These audits are

designed to give assurance to stakeholders that an entity’s financial statements

fairly represented its financial operations and financial position at year end.

The ANAO also undertakes a range of assurance reviews, including an assurance

review of Defence Material Organisation major projects. Further, the ANAO is in

the process of developing an audit methodology to assist with an assurance review

of selected key performance indicators (KPIs). Full implementation of a KPI audit

program is subject to funding in future years.


53

The ANAO’s performance audit activities involve the audit of all or part of an

entity’s operations to assess its efficiency or administrative effectiveness. The

ANAO identifies areas where improvements can be made to aspects of public

administration, and makes specific recommendations to assist public sector

agencies improve their program management.

The performance audit activity also extends to conducting performance audits of

Commonwealth partners, which are those bodies (e.g. grant recipients or

contractors) that receive money directly or indirectly from the Commonwealth for

a particular purpose. Such audits may be conducted only to the extent that they

assess the operations of the Commonwealth partner in relation to achieving the

Commonwealth purpose. This power also extends to state and territory bodies that

receive money from the Commonwealth if the audit is conducted at the request of

the JCPAA or the responsible Commonwealth Minister.

The ANAO also contributes to improvements in Commonwealth public

administration by identifying and promoting better practice that assists agencies to

perform at their most efficient level, and adds value to their outputs and services.

Adopting better practices can help transform and improve business processes and

potentially can lead to overall improvements in the administration of the entity as

a whole.


54


Table 2.1 provides an overview of the total expenses for outcome 1 by program.


1 Departmental appropriation combines ‘Ordinary annual services (Appropriation Bill No. 1)’ and ‘Revenue

from independent sources (s31)’ 2 Expenses not requiring appropriation in the Budget year is made up of depreciation and amortisation

expense. Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the Budget year as Government priorities change.

2012-13 2013-14

Estimated Estimated

actual expenses

expenses

$'000 $'000

Program 1.1: Assurance Audit Services



Special appropriations 279 299







Expenses not requiring appropriation in the Budget year 2 839 839








2012-13 2013-14

Average Staffing Level (number) 348 348

Outcome 1: To improve public sector performance and

accountability through independent reporting on

Australian Government administration to Parliament, the

Executive and the public.


55


Program 1.1: Assurance Audit Services

Program Objective

The objectives of this program are:

to provide assurance on the fair presentation of financial statements of the

Australian Government and its entities by providing independent audit

opinions and related reports for the information of Parliament, the Executive

and the public

to contribute to improvements in the financial administration of Australian

Government entities

to contribute to the auditing profession and public sector developments

nationally and internationally.

Program Expenses

• Expenditure includes employee expense (48%), supplier expenses (50%) and

depreciation and amortisation expense (2%).

1 Expenses not requiring appropriation in the Budget year is made up of depreciation and amortisation

expense.

2012-13 2013-14 2014-15 2015-16 2016-17



$'000 $'000 $'000 $'000 $'000

Special Appropriations:

Auditor-General remuneration and expenses -

Auditor-General Act 1997 279 299 313 322 332


Employee expenses 21,737 22,971 21,884 22,003 21,482


Expenses not requiring appropriation in

the Budget year 1 1,068 1,068 1,068 1,068 1,068



56


• The deliverables for the primary components of this program are listed below.

1 Includes DMO Major Projects report previously identified separately as a deliverable in Program 1.2.


Note: The ANAO updated its Key Performance Indicators for 2013-14 to include an additional indicator in relation to the percentage of Australian Government entities that acknowledge the value added by ANAO services. A number of amendments were also made to existing indicators to improve overall readability, and clarify the performance being measured.

2012-13 2013-14 2014-15 2015-16 2016-17


Deliverables budget year 1 year 2 year 3

Number of f inancial statement audit opinions

issued260 260 260 260 260

Number of other assurance reports produced1 60 60 60 60 60

Number of f inancial statement related reports

produced2 2 2 2 2

Number of engagements that contribute to

public sector auditing and support developing

nations

20 20 20 20 20

2012-13 2013-14 2014-15 2015-16 2016-17

Key Performance Revised Budget Forw ard Forw ard Forw ard

Indicators budget target year 1 year 2 year 3

Percentage of Parliamentarians surveyed

expressing satisfaction w ith assurance

provided by ANAO audit opinions issued in

relation to the f inancial statements of the

Australian Government and its entities

90% 90% 90% 90% 90%

Percentage of Australian Government entities

that are provided w ith an audit opinion for

tabling in the Parliament

100% 100% 100% 100% 100%


that acknow ledge the value added by ANAO

services

90% 90% 90% 90% 90%


57


Program Objective


to report objectively on the performance of Australian Government programs

and entities, including opportunities for improvement, by undertaking a

program of independent performance audits and related reports for the

information of Parliament, the Executive and the public

to contribute to improvements in Australian Government administration by

identifying and promoting better practice

to contribute to the auditing profession and public sector developments

nationally and internationally.

Program Expenses

Expenditure includes employee expense (63%), supplier expenses (34%) and

depreciation and amortisation expense (3%).

1 Expenses not requiring appropriation in the Budget year is made up of depreciation and amortisation

expense.

2012-13 2013-14 2014-15 2015-16 2016-17



$'000 $'000 $'000 $'000 $'000


Auditor-General remuneration and expenses -

Auditor-General Act 1997 279 299 313 322 332


Employee expenses 19,661 19,782 19,695 19,891 20,028



the Budget year 1 839 839 839 839 839



58


The deliverables for the primary components of this program are listed below.

1 These deliverables are dependent on ANAO capacity, and changes to the public sector environment

which influences the scale and scope of performance audits undertaken. Note: Deliverables in the 2012-13 PB Statements included the DMO Major Projects report. This

deliverable is now included in program 1.1 under ‘number of other assurance reports produced’.


Note: The ANAO updated its key performance indicators for 2013-14 to improve overall readability and clarify the performance being measured.

2012-13 2013-14 2014-15 2015-16 2016-17


Deliverables budget year 1 year 2 year 3

Number of performance audit reports

presented ¹52 50 49 49 49

Number of Better Practice Guides and other

reports produced4 3 3 3 3

Number of appearances and submissions to

Parliamentary committees20 20 20 20 20

Number of engagements that contribute to

public sector auditing and support developing

nations

20 20 20 20 20

2012-13 2013-14 2014-15 2015-16 2016-17



Percentage of Parliamentarians surveyed

expressing satisfaction w ith ANAO services

directed tow ards improving Australian

Government administration

90% 90% 90% 90% 90%

Percentage of recommendations included in

performance audit reports agreed by audited

entities

90% 90% 90% 90% 90%


that acknow ledge the value added by ANAO

services

90% 90% 90% 90% 90%


59







expenditure.



The ANAO does not have any movement of administered funds between years.


The ANAO does not have any Special Accounts.

3.1.3 Australian Government Indigenous Expenditure

The ANAO does not administer any Indigenous spending programs. The ANAO does

undertake financial statement audits of Indigenous entities, and of agencies

administering Indigenous programs, and also undertakes performance audits of

Indigenous related programs.


60



The agency resource statement (Table 1.1) provides a consolidated view of all the

resources available to an agency in 2013-14. This includes appropriation receivable that

is yet to be drawn down to cover payables and provisions on the balance sheet. The

comprehensive income statement (Table 3.2.1) shows the operating appropriation

provided in 2013-14.


Departmental

Income statement

Total income in 2013-14 is budgeted at $78.3m (2012-13: $77.7m). Revenue from Government (appropriation funding) has increased from $74.4m to $75.0m. This reflects additional funding of $0.72m in 2013-14 to cover increased audit work from the formation of new entities, partially offset by funding reductions arising from efficiency dividends.

Other revenue is expected to remain steady at $3.3m. This revenue relates to:

AusAID funding of $2.2m to support the Indonesian Board of Audit and the Papua

New Guinea Auditor-General’s Office; and

Own sourced revenue, of $1.1m, for ‘audits by arrangement’ under section 20(2) of

the Auditor-General Act 1997 and building sublease income.

Operating expenses for 2013-14 are estimated to total $80.2m (2012-13: $77.1m).

Balance sheet

The departmental balance sheet shows the ANAO’s net asset position remaining

stable.

At this point, no major financial transactions have been planned for 2013-14 and the

total assets and liabilities values are expected to remain stable.

Statement of cash flows

The cash flow is consistent with, and representative of, the transactions reported in the

comprehensive income statement, adjusted for non-cash items and anticipated capital

purchases.

The ANAO’s working cash balance is in accordance with the ANAO’s agreement with

the Department of Finance and Deregulation.


61

Capital budget statement

The departmental capital budget statement shows the expected capital works program

for the current and forward years. Total capital expenditure in 2013-14 is estimated to

be $0.9m. In addition, the ANAO forecasts spending a further $3.1m over the forward

estimates.

Administered

Schedule of budgeted income and expenses administered on behalf of Government

Estimated revenues from the provision of audit services to certain Australian Government agencies reflect the estimated recovery of audit costs.

Schedule of budgeted assets and liabilities administered on behalf of Government

The estimated administered assets and liabilities relate to ongoing audit activity. No non-financial administered assets are held.

Schedule of budgeted administered cash flows

Administered monies are transferred to the Official Pubic Account on an ongoing basis.


62


Table 3.2.1 Comprehensive Income Statement (Showing Net Cost of Services) (for the period ended 30 June)

1 From 2010-11, the Government introduced net cash appropriation arrangements where Bill 1 revenue





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

EXPENSES


Suppliers 33,257 34,938 35,813 36,710 37,626


Total expenses 77,120 80,196 79,925 81,155 81,707

LESS:

OWN-SOURCE INCOME

Own-source revenue

Rendering of services 1,100 1,100 1,100 1,500 1,500

Rental income 200 200 200 200 200

Grants 2,024 2,024 2,024 2,024 2,024




services 73,796 76,872 76,601 77,431 77,983


Surplus / (deficit) attributable to

the Australian Government 586 (1,907) (1,907) (1,907) (1,907)

Total comprehensive income (loss)


Government 586 (1,907) (1,907) (1,907) (1,907)


2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000




revenue appropriations. 2,493 - - - -



appropriations1 1,907 1,907 1,907 1,907 1,907


as per the Comprehensive Income

Statement 586 (1,907) (1,907) (1,907) (1,907)


63


* 'Equity' is the residual interest in assets after deductions of liabilities. Prepared on Australian Accounting Standards basis.



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

ASSETS

Financial assets

Cash and cash equivalents 787 787 787 787 787


Other 382 382 382 382 382



Land and buildings 4,498 3,648 2,798 1,948 1,098


Intangibles 1,724 1,521 1,082 1,302 1,541

Other 800 800 800 800 800


Total assets 39,873 38,865 37,987 37,117 36,257

LIABILITIES

Payables

Suppliers 4,125 4,125 4,125 4,125 4,125

Operating lease 1,311 1,311 1,311 1,311 1,311

Total payables 5,436 5,436 5,436 5,436 5,436

Provisions




Net assets 20,424 19,416 18,538 17,668 16,808

EQUITY*


Reserves 626 626 626 626 626

Retained surplus

(accumulated deficit) 11,125 9,218 7,311 5,404 3,497

Total equity 20,424 19,416 18,538 17,668 16,808


64





reserve capital

$'000 $'000 $'000 $'000



previous period 11,125 626 8,673 20,424

Adjusted opening balance 11,125 626 8,673 20,424






Departmental Capital Budget (DCBs) - - 899 899

Sub-total transactions with owners - - 899 899


as at 30 June 2014 9,218 626 9,572 19,416


Australian Government 9,218 626 9,572 19,416


65





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


Cash received

Appropriations 72,178 74,965 74,694 75,524 76,076


Rent 200 200 200 200 200

Grants 2,024 2,024 2,024 2,024 2,024


Cash used

Employees 41,956 43,351 42,205 42,538 42,174

Suppliers 33,257 34,938 35,813 36,710 37,626

Total cash used 75,213 78,289 78,018 79,248 79,800


operating activities 289 - - - -


Cash used


and equipment 424 285 651 154 285

Purchase of intangibles 763 614 378 883 762

Total cash used 1,187 899 1,029 1,037 1,047


investing activities (1,187) (899) (1,029) (1,037) (1,047)


Cash received

Contributed equity 898 899 1,029 1,037 1,047

Total cash received 898 899 1,029 1,037 1,047


financing activities 898 899 1,029 1,037 1,047




beginning of the reporting period 787 787 787 787 787


end of the reporting period 787 787 787 787 787


66


1 Includes purchases from current and previous year’s Departmental Capital Budgets. DCB = Departmental Capital Budget. Prepared on Australian Accounting Standards basis.



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


Capital budget - Bill 1 (DCB) 898 899 1,029 1,037 1,047

Total capital appropriations 898 899 1,029 1,037 1,047


Provided for:

Purchase of non-financial assets 898 899 1,029 1,037 1,047

Total Items 898 899 1,029 1,037 1,047


ASSETS

Funded by capital appropriation - DCB 11,187 899 1,029 1,037 1,047

TOTAL 1,187 899 1,029 1,037 1,047




Total purchases 1,187 899 1,029 1,037 1,047

Total cash used to

acquire assets 1,187 899 1,029 1,037 1,047


67



2013-14 for depreciation / amortisation expenses, DCBs or other operational expenses. Prepared on Australian Accounting Standards basis.

Buildings Other property, Computer Total

plant and softw are and

equipment intangibles

$'000 $'000 $'000 $'000

As at 1 July 2013

Gross book value 5,556 1,766 5,542 12,864


and impairment 1,058 197 3,818 5,073

Opening net book balance 4,498 1,569 1,724 7,791





annual services 1 - 285 614 899

Total additions - 285 614 899

Other movements

Depreciation/amortisation expense 850 240 817 1,907

As at 30 June 2014

Gross book value 5,556 2,051 6,156 13,763


and impairment 1,908 437 4,635 6,980

Closing net book balance 3,648 1,614 1,521 6,783

Asset Category


68





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

OWN-SOURCE INCOME

Own-source revenue

Non-taxation revenue


Total non-taxation revenue 12,088 13,310 13,500 13,600 13,600

Total own-source revenues

administered on behalf of

Government 12,088 13,310 13,500 13,600 13,600

Total own-sourced income


Government 12,088 13,310 13,500 13,600 13,600


services 12,088 13,310 13,500 13,600 13,600

Surplus (deficit) 12,088 13,310 13,500 13,600 13,600

Total comprehensive income (loss) 12,088 13,310 13,500 13,600 13,600


69





2012-13 2013-14 2015-16 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000



Financial assets

Receivables 3,901 3,901 3,901 3,901 3,901

Other 2,218 2,218 2,218 2,218 2,218






Payables

Suppliers 385 385 385 385 385

Total payables 385 385 385 385 385


on behalf of Government 385 385 385 385 385

Net assets/(liabilities) 5,734 5,734 5,734 5,734 5,734


70





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


Cash received



Cash used

Other 12,088 13,310 13,500 13,600 13,600

Total cash used 12,088 13,310 13,500 13,600 13,600




beginning of the reporting period - - - - -


end of the reporting period - - - - -

71

Dep

artmen

t abbreviation

Bu

dget S

tatemen

ts

Australian Public Service Commission


73

Dep

artmen

t abbreviation

Bu

dget S

tatemen

ts

AUSTRALIAN PUBLIC SERVICE COMMISSION





Section 3: Explanatory tables and budgeted financial statements ....................... 89

3.1 Explanatory tables .......................................................................................... 89


APSC Budget Statements

75

AUSTRALIAN PUBLIC SERVICE COMMISSION



The planned outcome of the Australian Public Service Commission (APSC) is to increase awareness and adoption of best practice public administration by the Australian Public Service (APS) through leadership, promotion, advice and professional development, drawing on research and evaluation. The APSC takes a central, leadership role in providing expertise, guidance, performance monitoring and some centralised services to all agencies. The APSC also undertakes statutory functions under the Public Service Act 1999 (the Act), including functions to strengthen the Australian Public Service’s integrity.

In 2013–14 the APSC will continue to focus on its five strategic priorities. These priorities reflect our statutory responsibilities, are consistent with the whole-of-Government reform and delivery agenda and form the basis for the program objectives and outputs detailed in the following sections. Our strategic objectives are:

to build a unified, citizen-centric APS by leading its organisational and human capital strategies

to lead APS agencies’ adoption of best human capital practices and assure agencies’ organisational capability

to develop outstanding leaders and shape a cohesive leadership network

to instil and enliven APS ethics and values to inspire excellence

to invest in and grow the APSC’s capability to deliver its expanded role.


76




classification.

Table 1.1: APSC Resource Statement — Budget Estimates for 2013-14 as at Budget May 2013


further details). For accounting purposes this amount has been designated as 'contributions by owners'. 4 s31 Relevant agency receipts — estimate. Reader note: All figures are GST exclusive.




available in

2013-14 2013-14 2013-14 2012-13

$'000 $'000 $'000 $'000






Total 22,724 50,119 72,843 73,848


Other services



appropriations 22,724 50,119 72,843 73,848



by criteria/entitlement

Remuneration Tribunal Act 1973 - s7(13) - 60,806 60,806 59,851

Total special appropriations C - 60,806 60,806 59,851



Special Accounts


Total resourcing

A+B+C+D 22,724 110,925 133,649 133,699



77

1.3 BUDGET MEASURES

Budget measures in Part 1 relating to the APSC are detailed in Budget Paper No. 2 and

are summarised below.

Table 1.2: APSC 2013-14 Budget measures


There are no Budget measures relating to the APSC announced since the 2012-13

MYEFO.



Program 2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

Measures


efficiencies 1.1

Departmental expenses (112) (139) (241) (341) (332)

Total (112) (139) (241) (341) (332)

Total measures

Departmental (112) (139) (241) (341) (332)

Total (112) (139) (241) (341) (332)


78




the government on the Australian community. Commonwealth programs are the




The APSC’s outcome is described below together with its related programs, specifying


the APSC in achieving Government outcomes.

Outcome 1: Increased awareness and adoption of best practice public administration by the public service through leadership, promotion, advice and professional development, drawing on research and evaluation.

Outcome 1 Strategy

The APSC takes a central, leadership role in providing expertise, guidance, performance monitoring and some centralised services to all agencies covering:

improving the alignment and quality of APS human capital planning and management in order to enhance APS-wide and agency capability through building a strategic and coordinated approach to the development of APS leaders and its people

ensuring greater consistency for a united APS, including through promotion of the APS values and its ethical framework and coordination of workplace relations for Australian Government employees

fostering capability and stewardship at the APS level and assuring agency capability and effectiveness, including through processes for improved workforce planning and agency capability reviews

strengthening the APS’s leadership and management capabilities, and building the bench strength of its leadership cohorts, through the implementation of a whole-of-APS Leadership and Core Skills Strategy.

The APSC also undertakes statutory functions under the Public Service Act 1999 (the Act), including functions to strengthen the Australian Public Service’s (APS) integrity.

The APSC is responsible for Australian Government policies for enterprise bargaining in Australian Government employment, classification structures, pay and employment conditions for Australian Government employees, work level standards and


79

workplace relations advice. These include encouraging agencies to develop a more consistent approach to common terms and conditions of employment for APS employees when negotiating enterprise agreements.

The APSC will continue to report publicly on the state of the APS through the 2013-14

State of the Service report which will assess APS workforce trends and capability. One

of the key information sources for the report is a census of all APS employees . This

will provide the APSC with improved agency benchmarking capability and the

opportunity for more comprehensive analysis.

The APSC international programs will continue to develop public sector capability and

capacity in partnership with developing countries, consistent with the priorities of the

Australian Government’s aid program.

The APSC will continue to focus on APS people and organisational performance,

investing in APS development and capability and Australian Government

employment workplace relations and to support agencies through:

a Memorandum of Understanding with relevant agencies to deliver leadership and skills development, talent management services and a whole-of-Government approach to the recruitment (and retention) of Indigenous employees

effective communication strategies that minimise the burden on agencies in adopting new guidelines and frameworks

the provision of advice on agency-specific processes and capability development

the conduct of a program of capability reviews.


80




1


2 Expenses not requiring appropriation in the Budget year is made up of depreciation expense, amortisation expense and audit fees.

Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the Budget year as Government priorities change.

2012-13 2013-14

Estimated Estimated

actual expenses

expenses

$'000 $'000

Program 1.1: Australian Public Service Commission





Program 1.2: Parliamentarians' and Judicial Office Holders'

Remuneration and Entitlements


Special appropriations 59,851 60,806




Special appropriations 59,851 60,806





2012-13 2013-14


Outcome 1: Increased awareness and adoption of best practice

public administration by the public service through leadership,

promotion, advice and professional development, drawing on

research and evaluation.


81


Program 1.1: Australian Public Service Commission

Program Objectives

APS people and organisation performance

to provide high quality policy advice to the Government, the Minister and the

Public Service Commissioner, and employment services, on matters covered by

the Public Service Act 1999

to provide an evidence base for the alignment and quality of APS human capital

planning and management to enhance APS-wide and agency capability

to facilitate the continuous improvement of the approach to APS-wide workforce

planning that support effective deployment and management of human capital

to manage and provide quality policy advice on the Public Service

Commissioner’s statutory responsibilities in relation to SES employees, agency

heads and statutory office holders

to undertake agency capability reviews to assist agencies to improve institutional

capabilities and strengthen accountability of agency performance

to support the review, inquiry and reporting functions of the Public Service

Commissioner and the Merit Protection Commissioner and contribute to

ensuring consistent standards of decision-making and people management

practices across the APS

to work with agencies to implement the amended Public Service Act 1999 and

embed the revised APS Values, and promote public service ethics and integrity

to work with agencies to build a high performance culture across the APS

to ensure that APS agencies have access to leadership strategies to enhance

agency specific capability and leadership development through guidance,

networks and client engagement activities

to deliver strategies under the Indigenous Employment Strategy to improve the

retention of Indigenous staff in the APS and work with agencies to continue to

focus on the strategies in the APS Indigenous Pathways to Employment program

to contribute to the enhanced diversity of the APS to ensure it reflects and is

responsive to the wider community and work with agencies to implement the as

one – Australian Public Service Disability Employment Strategy aimed at

strengthening the APS as a progressive and sustainable employer of people with

disability.


82

Investing in APS development and capability

to reinvigorate strategic leadership capability by enhancing the capability of

current and future APS leaders

to enhance the core skills of the APS workforce

to improve the efficiency and effectiveness of leadership and core skills

development across the APS

to enable agencies to enhance their approach to leadership development, talent

management and core skills learning and development

to contribute to the increased awareness and adoption of best practice public

administration by providing leadership and professional development programs

to assist identified International governments to build public sector capability

and capacity on behalf of the Australian Government.

Australian Government employment workplace relations

to foster cohesive APS workforce relations to ensure employment bargaining

supports a flexible and unified APS

to provide advice and support for workplace relations within Australian

Government employment

to strengthen and streamline the employment bargaining framework

to enhance and maintain employment frameworks, including classification and

work level standards, to support cost-effective whole-of-APS delivery to

government and stakeholders

to assist the Remuneration Tribunal and the Defence Force Remuneration

Tribunal meet their respective statutory obligations.


83

Program Expenses

Expenses will reduce in 2013-14 due to the cessation of APS Reform activities funded

by appropriation from Government.

Expenses are expected to reduce in 2014-15 as planned activities for the agency

capability reviews are completed.

Expenses are also expected to reduce in 2015-16 due to the termination in 2014-15 of

the Australian Public Service Employment and Capability Strategy for Aboriginal

and/or Torres Strait Islander Employees Budget measure.

Expenses are expected to reduce in 2016-17 as the five year agency funding

agreements for the Strategic Centre for APS Leadership, Learning and Development

expires.

1 Expenses not requiring appropriation in the Budget year is made up of depreciation expense,

amortisation expense and audit fees.

2012-13 2013-14 2014-15 2015-16 2016-17



$'000 $'000 $'000 $'000 $'000


Departmental appropriation 50,584 49,450 45,899 45,840 42,047


the Budget year 1 777 775 1,164 1,165 1,166



84


The APSC’s key deliverables are:

APS people and organisation performance

providing high quality policy advice to the Government, the Minister and the

Public Service Commissioner on matters covered by the Public Service Act 1999

monitoring and supporting the continuous and sustainable development of

agencies’ workforce planning and capability frameworks and benchmarking

processes

supporting the review, inquiry and reporting functions and contribute to

ensuring consistent standards of decision-making and people management

practices across the APS

working with agencies to embed the APS Values that are effective in driving

performance and cultural change, and promote public service ethics and

integrity

providing agency capability reviews, reports and capability improvement plans

embedding an attitudinal and behavioural change to the management of

performance to build a high performance culture across the APS

improving retention, over time, of Indigenous staff through strategies under the

Indigenous Employment Strategy and support the as one – Australian Public Service

Disability Employment Strategy aimed at strengthening the APS as a progressive

and sustainable employer of people with disability

providing the publication of the State of the Service Report and other reports to

assist in advising government and the APS

supporting the Ethics Advisory Service in assisting employees and agencies

meeting performance benchmarks in discharging statutory functions in respect

of SES matters.

Investing in APS development and capability

developing and reviewing the APS Leadership and Core Skills Strategy reflecting

the current and emerging business needs of the APS, and drawing on

evidence-based research and best practice

designing, developing and delivering best practice, contemporary leadership

development programs and interventions

designing, developing and delivering intensive development for high potential

leaders

designing contemporary, best practice learning programs and interventions

relating to management and core skills


85

the quality assessing of development providers

centrally procuring programs where there is a return on investment in terms of

efficiency and/or cultural benefits

improving evaluation of program outcomes

thought leadership, supporting and advising support agency best practice in the

areas of leadership, learning and development

providing a range of leadership and professional development programs that

build knowledge and skills to improve capability

strengthening the capability of partner governments to develop and implement

strategic initiatives that improve their public sector effectiveness, efficiency and

the quality of services to citizens.

Australian Government employment workplace relations

providing high quality advice to agencies and the Minister on workplace

employment arrangements

administering enterprise bargaining arrangements

maintaining and supporting the policy and employment frameworks, including

the APS-wide work level standards and classifications to ensure that these

arrangements support a united APS

providing high-quality advisory and administrative support to the

Remuneration Tribunal and the Defence Force Remuneration Tribunal.


86

Program Key Performance Indicators 1

APS has sufficient leadership capability to meet current and future business

requirements - to become more citizen-centric, to be able to solve complex

problems, to operate as one-APS, to anticipate challenges and implement

Government programs and decisions effectively

APS agencies have access to high quality, contemporary, strategically aligned

leadership and talent development programs that build the capability required in

the APS

the degree to which programs improve leadership and management effectiveness

APS agencies have a range of means for accessing core skills development

programs

improved quality and consistency of core skills delivery across the APS through

agency use of quality assured providers and learning designs

APS agencies have access to thought leadership, support and advice to support

their leadership development and talent management initiatives

proposals align with the Australian Government’s comprehensive Aid policy

framework and enhance regional stability and improves services of Government

to citizens.

1 As required by the Guidance for the Preparations of the 2013-14 Budget Statements the APSC has reviewed its KPIs and in 2013-14 their number has been reduced to more effectively concentrate on KPIs which address the APSC Outcome. The output KPIs will be reported in the APSC’s 2012-13 annual report. The KPIs are subject to further development as appropriate business systems are established to support the collection of relevant data.


87

2012-13 2013-14 2014-15 2015-16 2016-17



Degree of satisfaction of Minister and agency

heads, as expressed through feedback about

the quality and timeliness of services and

advice provided by the APSC.

Very good

or above

Very good

or above

Very good

or above

Very good

or above

Very good

or above

Number of review s, excluding promotion

review s, f inalised on behalf of the Merit

Protection Commissioner.

185 185 185 185 185

Percentage of review s conducted on behalf

of the Merit Protection Commissioner

completed w ithin published timeframes.

70% 70% 70% 70% 70%

Number of responses to w histleblow ing

reports made.

15 15 15 15 15

Percentage of w histleblow ing reports

acknow ledged and assessed w ithin 6 w eeks,

w ith any further investigations conducted

promptly.

70% 70% 70% 70% 70%

Percentage of high level use of and

satisfaction w ith the State of the Service

Report and other research and evaluation

reports by the SES, agencies and other

clients.

75% 75% 75% 75% 75%

Percentage of responding surveyed

participants that attended a Commission

program agreed that the program improved

their know ledge and skills.

85% 85% 85% 85% 85%

Level of satisfaction of the:

• President of the Defence Force

Remuneration Tribunal w ith the quality and

timeliness of the services provided by the

Secretariat

Very good

or above

Very good

or above

Very good

or above

Very good

or above

Very good

or above

• President of the Remuneration Tribunal

w ith the quality and timeliness of the

services provided by the Secretariat.

Very good

or above

Very good

or above

Very good

or above

Very good

or above

Very good

or above


88

Program 1.2: Parliamentarians’ and Judicial Office Holders Remuneration and Entitlements.

Program Objective

The objective of this program is to facilitate the payment of remuneration,

allowances and entitlements to Parliamentarians’ and Judicial Office Holders.

Program Expenses

The Department of the Senate, the Department of the House of Representatives and

the Attorney-General’s Department make all payments for this program.

These payments are funded by special appropriations and expenses move in line

with the level of remuneration, allowances and entitlements for Parliamentarians

and Judicial Office Holders.


The key deliverable is the payment of remuneration, allowances and entitlements to

Parliamentarians and Judicial Office Holders.

Data is not provided for deliverables because the administered items are paid by the

Department of the Senate, the Department of the House of Representatives and the

Attorney-General’s Department.


2012-13 2013-14 2014-15 2015-16 2016-17



$'000 $'000 $'000 $'000 $'000



Remuneration Tribunal Act 1973 - s7(13) 59,851 60,806 61,963 63,141 64,404


2012-13 2013-14 2014-15 2015-16 2016-17



Percentage of all variations to remuneration and

entitlements are processed in a timely manner

w ith an accuracy of at least 99 per cent 99% 99% 99% 99% 99%


89







expenditure.



APSC does not have any movement of administered funds between years.


APSC does not have any Special Accounts.


Table 3.1.3: Australian Government Indigenous Expenditure (AGIE)

Other Total Program

Bill Bill Special Total

No. 1 No. 2 appro appro

$'000 $'000 $'000 $'000 $'000 $'000

Australian Public Service

Commission

Outcome 1

Departmental 2013-14 738 - - 738 1,472 2,210 1.1

Departmental 2012-13 870 - - 870 1,344 2,214 1.1

Total outcome 2013-14 738 - - 738 1,472 2,210

Total outcome 2012-13 870 - - 870 1,344 2,214

Total AGIE 2013-14 738 - - 738 1,472 2,210

Total AGIE 2012-13 870 - - 870 1,344 2,214

Appropriations


90




resources available to the agency in 2013-14 including both departmental and

administered funding. This includes appropriation that is yet to be drawn down to

cover departmental payables and provisions on the balance sheet. The departmental

comprehensive income statement (Table 3.2.1) shows only the departmental operating

appropriation provided in each year.


Departmental

Income Statement

In all Budget years the APSC is budgeting for a break-even operating result, adjusted

for depreciation and amortisation expense.

Appropriation revenue will decrease by $1.2m from $23.2m in 2012-13 to $22.0m in

2013-14 due to the termination of APS reform funding.

Appropriations will reduce in 2015-16 as funding terminates for the Australian Public

Service Employment and Capability Strategy for Aboriginal and/or Torres Strait

Islander Employees Budget measure.

Goods and services income will reduce in 2014-15 as planned activities for the agency

capability reviews are completed.

Income is expected to reduce in 2016-17 as a result of the expiration of the five year

agency funding agreements for the Strategic Centre for APS Leadership, Learning and

Development.

Balance Sheet

Cash balances are maintained at a working capital level of $0.5m. Cash holdings above

this level are transferred as a receivable held in the Official Public Account.

Receivables vary in line with the APSC’s capital investment cycle for FMA s.31 funded

fee for service activities. Receivables will remain constant in 2013-14 and decrease in

future years to enable future asset reinvestment.

The main payables and provisions of the APSC are expected to remain at around

current levels. The operating lease incentive liability will reduce over the Budget year

and forward years as the upfront incentives received from lessors for office leases are

allocated as rebates to lease expense over the term of those leases.


91

Net equity will reduce over the Budget and forward years as the level of departmental

capital budget funding is lower than the loss incurred due to net cash appropriation

arrangements.

Administered Financial Statements

The administered transactions are for payments of Parliamentarians’ and Judicial

Office Holders’ remuneration and entitlements. These payments are funded by special

appropriations and are disclosed in the administered schedule of income and expenses

and schedule of cash flows. There are no administered liabilities or assets as all

remuneration and entitlements are paid in the month in which they are incurred.

Expenses are expected to increase each year as the Remuneration Tribunal is required

by its legislation to review remuneration for Parliamentarians’ and Judicial Office

Holders’ annually. In the past this review has generally led to increases in

remuneration.


92


Table 3.2.1: Comprehensive Income Statement (Showing Net Cost of Services) (for the period ended 30 June)

1 From 2010-11, the government introduced net cash appropriation arrangements where Bill 1 revenue appropriations for the depreciation/amortisation expenses of FMA Act agencies were replaced with a separate capital budget (the Departmental Capital Budget, or DCB) provided through Bill 1 equity appropriations. For information regarding DCBs, please refer to Table 3.2.5 Departmental Capital Budget Statement.




2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

EXPENSES


Suppliers 18,859 19,141 17,230 17,314 16,721


Finance costs 19 19 20 18 11

Total expenses 51,361 50,225 47,063 47,005 43,213

LESS:

OWN-SOURCE INCOME

Own-source revenue



Gains

Other 40 41 42 43 44

Total gains 40 41 42 43 44



services 23,938 22,740 23,143 22,639 22,857

Revenue from Government 23,201 22,006 22,021 21,517 21,735


the Australian Government (737) (734) (1,122) (1,122) (1,122)



Government (737) (734) (1,122) (1,122) (1,122)


2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000




revenue appropriations. - - - - -



appropriations1 737 734 1,122 1,122 1,122

Total Comprehensive Income (loss)

- as per the Comprehensive Income

Statement (737) (734) (1,122) (1,122) (1,122)


93


* 'Equity' is the residual interest in assets after deduction of liabilities. Prepared on Australian Accounting Standards basis.



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

ASSETS

Financial assets






Property, plant and equipment 1,356 1,313 1,089 870 633

Intangibles 1,026 1,403 1,470 1,426 1,413

Inventories 50 50 50 50 50

Prepayments 763 763 763 763 763


Total assets 32,796 32,684 31,875 30,783 29,811

LIABILITIES

Payables

Suppliers 8,477 8,577 8,609 8,557 8,424

Operating lease incentives 1,100 934 768 602 436

Unearned revenue 6,945 6,945 6,945 6,945 6,945

Total payables 16,522 16,456 16,322 16,104 15,805

Provisions


Provision for restoration obligations 373 392 412 229 239



Net assets 9,041 8,976 8,281 7,590 6,907

EQUITY*

Contributed equity (300) 369 796 1,227 1,666

Reserves 1,323 1,323 1,323 1,323 1,323

Retained surplus

(accumulated deficit) 8,018 7,284 6,162 5,040 3,918

Total equity 9,041 8,976 8,281 7,590 6,907


94





reserve capital

$'000 $'000 $'000 $'000



previous period 8,018 1,323 (300) 9,041

Adjusted opening balance 8,018 1,323 (300) 9,041


Surplus (deficit) for the period (734) - - (734)

Total comprehensive income (734) - - (734)






as at 30 June 2014 7,284 1,323 369 8,976


Australian Government 7,284 1,323 369 8,976


95





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


Cash received

Appropriations 23,201 22,006 22,021 21,517 21,735


Other 1,978 2,140 2,136 2,411 2,215


Cash used

Employees 31,186 29,726 28,417 28,237 25,045

Suppliers 21,013 21,214 19,138 19,333 18,742

Other 294 - - - -

Total cash used 52,493 50,940 47,555 47,570 43,787


operating activities 69 650 480 681 475


Cash received

Proceeds from sales of property,

plant and equipment 205 - - - -

Total cash received 205 - - - -

Cash used


and equipment 193 495 305 309 312


Payment of restoration obligations 38 - - 201 -

Total cash used 903 1,319 907 1,112 914


investing activities (698) (1,319) (907) (1,112) (914)


Cash received

Contributed equity 373 669 427 431 439

Total cash received 373 669 427 431 439


financing activities 373 669 427 431 439


in cash held (256) - - - -






96


1 Does not include annual finance lease costs. Includes purchase from current and previous years' Departmental Capital Budgets (DCBs). 2 Includes current and prior year Bill 1/3/5 appropriations (excluding amounts from the DCB) and s31

relevant agency receipts (for FMA agencies only). DCB = Departmental Capital Budget Prepared on Australian Accounting Standards basis.



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


Capital budget - Bill 1 (DCB) 373 669 427 431 439



Provided for:


Other items 38 - - - -

Total items 373 669 427 431 439


ASSETS

Funded by capital appropriation - DCB 1373 669 427 431 439


departmental resources 2530 650 480 681 475

TOTAL 903 1,319 907 1,112 914




Total purchases 903 1,319 907 1,112 914

Total cash used to

acquire assets 903 1,319 907 1,112 914


97







$'000 $'000 $'000 $'000

As at 1 July 2013

Gross book value 3,807 3,098 3,308 10,213


and impairment 1,152 1,742 2,282 5,176






annual services 1 50 445 824 1,319

Total additions 50 445 824 1,319

Other movements

Depreciation/amortisation expense 404 488 447 1,339

As at 30 June 2014

Gross book value 3,857 3,543 4,132 11,532


and impairment 1,556 2,230 2,729 6,515


Asset Category


98





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000







services (59,851) (60,806) (61,963) (63,141) (64,404)

Surplus (deficit) (59,851) (60,806) (61,963) (63,141) (64,404)



99

Table 3.2.8: Schedule of Budgeted Assets and Liabilities Administered on Behalf of Government (for the period ended 30 June)

The APSC has no assets or liabilities administered on behalf of government.


100




2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


Cash used

Employees 59,851 60,806 61,963 63,141 64,404

Total cash used 59,851 60,806 61,963 63,141 64,404




cash held (59,851) (60,806) (61,963) (63,141) (64,404)


beginning of reporting period - - - - -

Cash from Official Public Account for:

- Appropriations 59,851 60,806 61,963 63,141 64,404

59,851 60,806 61,963 63,141 64,404



101

National Mental Health Commission


103

NATIONAL MENTAL HEALTH COMMISSION

Section 1: Agency overview and resources ........................................................... 105

1.1 Strategic direction statement ........................................................................ 105

1.2 Agency resource statement .......................................................................... 107

1.3 Budget measures .......................................................................................... 108

Section 2: Outcomes and planned performance ................................................... 109

2.1 Outcomes and performance information ...................................................... 109

Section 3: Explanatory tables and budgeted financial statements ..................... 114

3.1 Explanatory tables ........................................................................................ 114

3.2 Budgeted financial statements...................................................................... 115

NMHC Budget Statements

105

NATIONAL MENTAL HEALTH COMMISSION



The National Mental Health Commission (NMHC) is an executive agency established

on 1 January 2012 under the Public Service Act 1999 within the Prime Minister and

Cabinet Portfolio. Ten Commissioners, including the Chair and CEO, comprise

Australia’s first National Mental Health Commission. The Prime Minister has

appointed the Hon Mark Butler MP as Minister Assisting the Prime Minister on

Mental Health Reform. The NMHC reports annually on its progress to the Prime

Minister and Minister Butler has responsibility for day to day oversight of the work of

the NMHC.

The NMHC contributes to the government’s agenda to improve outcomes for people

with a lived experience of mental health issues, their families, carers and other support

people. Through an independent, system wide accountability, reporting and advisory

role, and through high profile, cross sectoral leadership and collaboration the NMHC

will continue to:

monitor, evaluate and independently report on the performance of the systems

that support Australians with a lived experience of mental health issues. Central

to this is the development, management, and publication of an annual National

Report Card on Mental Health and Suicide Prevention

develop, collate and analyse data and reports from numerous sources, including

Commonwealth and other government and non-government agencies and

internationally, with a particular focus on ensuring a cross sectoral perspective and

A Contributing Life framework to mental health reform

engage people with a lived experience of mental health issues, their families, carers

and other support people in mental health policy and service improvements

provide independent policy advice to government in consultation with relevant

agencies and the broader mental health sector

build relationships and partner with stakeholders to leverage effort including:

service providers, peak community and professional bodies, government agencies,

researchers, academics and state and territory governments

produce and action key operational documents including a Three Year Strategies

and Actions Plan, a 12 month Work Plan, a Participation and Engagement

Framework and a Communications Strategy.


106

The main challenge for the NMHC in 2013-14 is to build on the momentum and action

of its first year, especially the commitments of A Contributing Life: the 2012 Report Card

on Mental Health and Suicide Prevention and Strategies and Actions 2012-15 plan within

the confines of fiscal and human resources. Commissioning research and working in

collaboration with key stakeholders including those with a lived experience and their

families and support people is key to the Commission’s ongoing contribution to the

debate and advice to Government on mental health reform. An immediate priority is

to report back to the community on progress in response to the 2012 Report Card

recommendations. Future strategic priorities will be influenced by COAG’s response to

the Report Card and other emerging issues.


107




classification.

Table 1.1: NMHC Resource Statement — Budget Estimates for 2013-14 as at Budget May 2013

1

Appropriation Bill (No.1) 2013-14. 2 Includes an amount of $0.03m in 2013-14 for the Departmental Capital Budget (refer to table 3.2.5 for

further details). For accounting purposes this amount has been designated as 'contributions by owners'. 3 s31 Relevant agency receipts — estimate. Reader note: All figures are GST exclusive




available in

2013-14 2013-14 2013-14 2012-13

$'000 $'000 $'000 $'000




s31 Relevant agency receipts3 - - - 86

Total - 3,012 3,012 2,422


Outcome 1 - 3,504 3,504 4,158

Total - 3,504 3,504 4,158

Total ordinary annual services A - 6,516 6,516 6,580

Other services



appropriations - 6,516 6,516 6,580




Special Accounts - 6,516 6,516 6,580

Special Accounts


Total resourcing

A+B+C+D - 6,516 6,516 6,580

Total net resourcing for agency - 6,516 6,516 6,580


108

1.3 BUDGET MEASURES

Budget measures in Part 1 relating to the NMHC are detailed in Budget Paper No. 2

and are summarised below.

Table 1.2: Agency 2013-14 Budget measures


There are no Budget measures relating to the NMHC announced since the 2012-13

MYEFO.



Program 2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

Measures

Targeted savings – public service

efficiencies 1.1


Total (11) (14) (9) (13) (12)

Total measures

Departmental (11) (14) (9) (13) (12)

Total (11) (14) (9) (13) (12)


109




the government on the Australian community. Commonwealth programs are the

primary vehicle by which government agencies achieve the intended results of their


to government outcomes over the Budget and forward years.

The outcome is described below together with its related program, specifying the

performance indicators and targets used to assess and monitor the performance of the

NMHC in achieving government outcomes.

Outcome 1: Provide expert advice to the Australian Government and cross-sectoral leadership on the policy, programs, services and systems that support mental health in Australia, including through administering the Annual National Report Card on Mental Health and Suicide Prevention, undertaking performance monitoring and reporting, and engaging consumers and carers.

Outcome 1 Strategy

The NMHC, through Outcome 1, provides strong Commonwealth leadership in mental health reform and strengthens the public accountability of system performance and service outcomes through independent monitoring, assessment and reporting on the mental health impacts of a range of health and non-health service systems.

Mental disorders account for 13.1 per cent of Australia’s total burden of disease and injury1 and are estimated to cost the Australian economy $20 billion annually, including through lost productivity and labour participation. In a 2007 survey, 45.5 per cent of Australians aged 16-85 years reported experiencing at least one, or a combination of, mental health issues, including anxiety, mood or substance-abuse disorders, at some point in their lifetime. 20 per cent of Australians reported experiencing one or a combination of these disorders in the 12 months prior to interview.2

The Australian Government is committed to ensuring Australia has a sustainable and effective mental health system. To demonstrate this commitment and to plan more effectively for the future mental health needs of the community, Australia’s first

1 Australian Institute of Health and Welfare, 2007. The burden of disease and injury in Australia, 2003,

AIHW, Canberra. 2 Australian Bureau of Statistics, 2008. 2007 National Survey of Mental Health and Wellbeing: Summary of

Results (cat. No. 4326.0), ABS, Canberra.


110

national body was established in 2012 to give mental health prominence at a national level.

The NMHC’s primary strategy to deliver results under Outcome 1 is through the

‘National Report Card on Mental Health and Suicide Prevention’ ('the Report Card').

The Report Card is produced annually to measure and give greater transparency to the

performance of the systems that support people with a lived experience of mental

health issues, their families, carers and other support people.

The first Report Card was published in November 2012. In December 2012 COAG

welcomed the first Report Card and agreed to provide a response that would include

national indicators and targets for mental health reform. An Expert Reference Group

chaired by the NMHC has been established to provide advice to the Ministerial

Working Group on Mental Health Reform on a set of national whole of life indicators

and targets. COAG also agreed that the NMHC will report every three years to COAG

on improvements and system reform.

The NMHC Work Plan sets out the key priority areas and major projects that will

inform the next and future Report Cards and the NMHC’s efforts more generally.


111


Table 2.1 provides an overview of the total expenses for Outcome 1 by program.


1

Departmental appropriation refer to ‘Ordinary annual services (Appropriation Bill No. 1)’and ‘Revenue from independent sources (s31)’. 2 Expenses not requiring appropriation in the Budget year is made up of amortisation expense and audit

fees. Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the Budget year as Government priorities change.

2012-13 2013-14

Estimated Estimated

actual expenses

expenses

$'000 $'000

Program 1.1: National Mental Health Commission














2012-13 2013-14


Outcome 1: Provide expert advice to the Australian

Government and cross-sectional leadership on the

policy, programs, services and systems that support

mental health in Australia, including through

administering the Annual National Report Card on Mental

Health and Suicide Prevention, undertaking performance

monitoring and reporting, and engaging consumers and

carers.


112


Program 1.1: National Mental Health Commission

Program 1.1 Objective


to develop, collate and analyse data and reports, and in particular produce an

annual National Report Card on Mental Health and Suicide Prevention

to partner with other organisations and administer a range of other activities that

build relationships, knowledge and understanding, strengthen public

accountability and transparency and improve cross sectoral system performance

and service outcomes

to review, publish and implement a Three Year Strategies and Actions Plan and

an annual Work Plan

to develop, publish and implement a Communications Strategy

to partner with key organisations in the development of a Participation and

Engagement Framework, to ensure the meaningful contribution of people with

lived experience of mental health issues, their families, carers and other support

people to the NMHC’s work, particularly the Report Card

to provide high quality, independent policy advice to the Australian Government

and to distribute findings to the broader sector in order to influence reform.

Program 1.1 Expenses

The NMHC has intensified its operational activity following its establishment on

1 January 2012. A full complement of staff are now employed to meet the program

objectives.

1 Expenses not requiring appropriation in the Budget year is made up of amortisation expense and audit fees.

2012-13 2013-14 2014-15 2015-16 2016-17



$'000 $'000 $'000 $'000 $'000


Administered appropriation 4,158 3,504 3,613 3,667 3,725




the Budget year 1 34 34 39 46 19



113

Program 1.1 Deliverables

The NMHC 2013-14 program deliverables include:

the 2013 National Report Card on Mental Health and Suicide Prevention

2013-14 implementation of the Three Year Strategies and Actions Plan and the

annual Work Plan, including major projects and commissioning of research to

inform the Report Card

the Communications Strategy

establishment and implementation of a Participation and Engagement

Framework.

Program 1.1 Key Performance Indicators

High level of satisfaction of the Prime Minister with the timeliness and quality of

the NMHC’s products, policy advice and support on issues relating to mental

health.

Publication of the second annual National Report Card on Mental Health and

Suicide Prevention by the end of 2013.

Implementation and review of a Three Year Strategies and Actions Plan as

applied to 2013-14 and related 12 month operational Work Plan that sets key

priority areas and major projects.

Publication of a Communications Strategy and leadership shown in national

mental health communications activity.

High level of community and sector engagement in and satisfaction with the

NMHC’s work, including through the development of a Participation and

Engagement Framework in partnership with relevant organisations and peak

bodies.

Effectively operating Commission.


114







expenditure.


3.1.1 Movement of administered funds between years

The NMHC does not have any movement of administered funds between years.


The NMHC does not have any Special Accounts.


The 2012-13 Australian Government Indigenous Statement is not applicable because

the NMHC has no Indigenous specific expenses. However, the NMHC has identified

that the mental health and social and emotional wellbeing of Aboriginal and Torres

Strait Islander peoples is a priority area for its work, and a core focus of the National

Report Card on Mental Health and Suicide Prevention. The NMHC has also

committed to holding a minimum of one meeting a year with a focus on Indigenous

mental health matters, which may involve holding a meeting within an Indigenous

community and has partnered with key community groups.


115



The Agency Resource Statement (Table 1.1) provides a consolidated view of all the resources available to NMHC in 2013-14. For departmental items this includes equity injections and appropriation receivable that is yet to be drawn down to cover payables and provisions on the balance sheet. The comprehensive income statement (Table 3.2.1) shows only the operating appropriation provided each year.


Departmental

Income Statement

Revenue from Government will increase from $2.3m in 2012-13 to $2.8m in 2013-14

reflecting a transfer of funding from administered to departmental activities.

Balance Sheet

The NMHC has a small liability base primarily reflecting departmental employee leave

entitlements.

Administered

Schedule of budgeted income and expense administered on behalf of government

Expenses administered on behalf of Government decrease from $4.2m in 2012-13 to

$3.5m in 2013-14 reflecting a transfer of funds to departmental activities.

Schedule of budgeted assets and liabilities administered on behalf of government

The NMHC has no administered assets or liabilities.


116



1 From 2010-11, the Government introduced net cash appropriation arrangements where Bill 1 revenue appropriations for the depreciation/amortisation expenses of FMA Act agencies were replaced with a separate capital budget (the Departmental Capital Budget, or DCB) provided through Bill 1 equity appropriations. For information regarding DCBs, please refer to Table 3.2.5 Departmental Capital Budget Statement.




2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

EXPENSES


Suppliers 843 924 931 940 960

Depreciation 34 34 39 46 19

Total expenses 2,481 2,896 2,933 2,958 2,951

LESS:

OWN-SOURCE INCOME

Own-source revenue

Sale of goods and rendering of services 86 - - - -

Total own-source revenue 86 - - - -

Gains

Other 25 25 25 25 25

Total gains 25 25 25 25 25

Total own-source income 111 25 25 25 25


services 2,370 2,871 2,908 2,933 2,926

Revenue from Government 2,336 2,837 2,869 2,887 2,907 * * *


the Australian Government (34) (34) (39) (46) (19)



Government (34) (34) (39) (46) (19)

Note: Impact of Net Cash Apppropriation Arrangements

2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


less depreciation





appropriations1 34 34 39 46 19

Total Comprehensive Income

(loss) - as per the Comprehensive

Income Statement (34) (34) (39) (46) (19)


117





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

ASSETS

Financial assets


Trade and other receivables 360 435 505 603 665



Property, plant and equipment 102 93 90 78 83

Total non-financial assets 102 93 90 78 83

Total assets 472 538 605 691 758

LIABILITIES

Payables

Suppliers 50 50 50 50 50

Total payables 50 50 50 50 50

Provisions


Other provisions - 71 138 200 258

Total provisions 277 352 423 490 552

Total liabilities 327 402 473 540 602

Net assets 145 136 132 151 156

EQUITY*


Retained surplus

(accumulated deficit) (37) (71) (111) (126) (145)

Total equity 145 136 132 151 156


118



Retained Contributed Total

earnings equity/ equity

capital

$'000 $'000 $'000



previous period (37) 182 145

Adjusted opening balance (37) 182 145


Surplus (deficit) for the period (34) - (34)

Total comprehensive income (34) - (34)



Departmental Capital Budget (DCBs) - 25 25

Sub-total transactions with owners - 25 25


as at 30 June 2014 (71) 207 136


Australian Government (71) 207 136


119





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


Cash received

Appropriations 2,817 2,762 2,799 2,789 2,873

Sale of goods and rendering of

services 86 - - - -

Other 62 - - - -


Cash used

Employees 1,601 1,934 1,959 1,967 1,965

Suppliers 1,286 828 840 822 908

Total cash used 2,887 2,762 2,799 2,789 2,873


operating activities 78 - - - -


Cash used


and equipment - 25 36 34 24

Total cash used - 25 36 34 24


investing activities - (25) (36) (34) (24)


Cash received

Contributed equity - 25 36 34 24

Total cash received - 25 36 34 24

Cash used

Other 78 - - - -

Total cash used 78 - - - -


financing activities (78) 25 36 34 24








120


1 Includes current year appropriations DCB = Departmental Capital Budget Prepared on Australian Accounting Standards basis.



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


Capital budget - Bill 1 (DCB) - 25 36 34 24

Total capital appropriations - 25 36 34 24


Provided for:

Purchase of non-financial assets - 25 36 34 24

Total items - 25 36 34 24


ASSETS

Funded by capital appropriation - DCB 1 - 25 36 34 24

TOTAL - 25 36 34 24




Total purchases - 25 36 34 24

Total cash used to

acquire assets - 25 36 34 24


121


1 “Appropriation ordinary annual services" refers to funding provided through Appropriation Bill (No.1)


Asset Category

Other property, Total

plant and

equipment

$'000 $'000

As at 1 July 2013

Gross book value 140 140


and impairment 38 38

Opening net book balance 102 102





annual services 1 25 25


Other movements


As at 30 June 2014




Closing net book balance 93 93


122





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000



Suppliers 4,158 3,504 3,613 3,667 3,725




services (4,158) (3,504) (3,613) (3,667) (3,725)

Surplus (deficit) (4,158) (3,504) (3,613) (3,667) (3,725)



123

Table 3.2.8: Schedule of Budgeted Assets and Liabilities Administered on Behalf of Government (for the period ended 30 June)

The NMHC has no assets or liabilities administered on behalf of Government.


124





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


Cash used

Suppliers 4,158 3,504 3,613 3,667 3,725

Total cash used 4,158 3,504 3,613 3,667 3,725




cash held (4,158) (3,504) (3,613) (3,667) (3,725)


beginning of reporting period - - - - -


- Appropriations 4,158 3,504 3,613 3,667 3,725

4,158 3,504 3,613 3,667 3,725



125

Office of National Assessments


127

OFFICE OF NATIONAL ASSESSMENTS


1.1 Strategic direction statement ........................................................................ 129 1.2 Agency resource statement .......................................................................... 130 1.3 Budget measures .......................................................................................... 131






ONA Budget Statements

129

OFFICE OF NATIONAL ASSESSMENTS



The planned outcome of the Office of National Assessments (ONA) is the

advancement of Australia’s national interests through increased government

awareness of international developments affecting Australia.

ONA is an all-source assessment agency that reports directly to the Prime Minister.

ONA provides assessments on international developments, including political,

strategic and economic developments, to the Prime Minister, senior ministers and

senior officials. ONA is also responsible for advancement of Australia’s national

interest through the effective coordination and evaluation of Australia’s foreign

intelligence activities.


130




classification.

Table 1.1: ONA Resource Statement — Budget Estimates for 2013-14 as at Budget May 2013


further details). For accounting purposes this amount has been designated as 'contributions by owners'.




available in

2013-14 2013-14 2013-14 2012-13

$'000 $'000 $'000 $'000



Prior year departmental appropriation212,980 - 12,980 13,506

Departmental appropriation3- 33,164 33,164 31,001

Total 12,980 33,164 46,144 44,507


Other services



appropriations 12,980 33,164 46,144 44,507





Special Accounts

Total Special Account D - - - -

Total resourcing

A+B+C+D 12,980 33,164 46,144 44,507



131

1.3 BUDGET MEASURES

Budget measures in Part 1 relating to ONA are detailed in Budget Paper No. 2 and are

summarised below.

Table 1.2: ONA 2013-14 Budget measures


1 The lead agency for this measure is the Department of Foreign Affairs and Trade. The full measure

description and package details appear in Budget Paper No. 2 under the Foreign Affairs Portfolio. Prepared on a Government Finance Statistics (fiscal) basis.



Program 2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

Expense measures

United Nations Security Council Term 1 all

Departmental expenses 621 653 557 4 -

Total 621 653 557 4 -


Departmental 621 653 557 4 -

Total 621 653 557 4 -

Capital measures

United Nations Security Council Term all

Departmental capital 674 10 10 - -

Total 674 10 10 - -

Total capital measures

Departmental 674 10 10 - -

Total 674 10 10 - -

Program 2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

Measures


efficiencies all


Total (147) (187) (156) (225) (214)

Total measures

Departmental (147) (187) (156) (225) (214)

Total (147) (187) (156) (225) (214)


132








ONA's outcome is described below together with its related programs, specifying the

performance indicators and targets used to assess and monitor the performance of

ONA in achieving Government outcomes.

Outcome 1: Advancement of Australia's national interests through increased government awareness of international developments affecting Australia.

Outcome 1 Strategy

The key strategies by which ONA will seek to achieve its outcome are:

to maintain a strong customer focus by:

o staying in close contact with its customers, ensuring that ONA and the

intelligence collection agencies are aware of the international issues of

concern to them

o providing quality and timely coverage of subjects of political, strategic and

economic significance to Australia

o seeking and using customer feedback to assess the effectiveness of its work

and improve the service that ONA provides.

to encourage the highest standards of intelligence analysis and assessment by:

o employing the best staff available, and assisting them to fulfil their

potential through on-the-job training, travel and participation in staff

development schemes

o promoting objectivity, creativity and analytical rigour

o facilitating access by staff to the broadest possible range of information

and ideas through provision of highly capable information retrieval and

storage systems.


133

to keep Australia’s international intelligence activities under continuous review

by:

o leading and supporting processes and committees to coordinate the

foreign and broader national security intelligence activities of Australian

intelligence agencies

o monitoring their performance and resourcing in relation to the

government’s priorities

o where appropriate, recommending measures to improve the effectiveness

of Australia’s foreign intelligence effort.

to provide a supportive and stimulating work environment, ONA will:

o cultivate and recognise excellence in analytical and support areas by all

means, including the use of the government’s workplace reforms

o encourage teamwork and close communication between management and

staff at all levels

o ensure prudent but imaginative use of its financial resources

o promote the application of equal employment opportunity, industrial

democracy, access and equity, and work health and safety

principles.

ONA depends on regular feedback about its work program from stakeholders (the

Prime Minister, ministers and departments) and has developed a variety of

mechanisms that help evaluate its effectiveness in achieving planned outcomes and the

quality of its outputs. These are:

close liaison with the Prime Minister’s office and with other ministers and their

departments

annual review of ONA’s performance by the Department of the Prime Minister

and Cabinet

regular internal review of ONA’s analytical and resource management objectives

and performance

evaluation of ONA’s statutory independence by the Inspector-General of

Intelligence and Security.


134




1


2 Expenses not requiring appropriation in the Budget year is made up of depreciation expense, amortisation expense, makegood expense and audit fees.


2012-13 2013-14

Estimated Estimated

actual expenses

expenses

$'000 $'000

Program 1.1: Assessment and reports



Expenses not requiring appropriation in the Budget year 23,046 2,689


Program 1.2: Coordination and evaluation










2012-13 2013-14


Outcome 1: Advancement of Australia's national interests

through increased government awareness of international

developments affecting Australia


135


Program 1.1: Assessments and Reports

Program Objective

Provide accurate and timely assessments and reports to the Prime Minister, senior

ministers and officials.

Program Expenses

The expenses for Program 1.1 are listed in the following table.


amortisation expense, makegood expense and audit fees.


The program deliverable includes accurate and timely assessments and reports to

the Prime Minister, senior ministers and officials that:

warn of threats and adverse developments and opportunities affecting

Australia’s national interests

inform government policy making.

2012-13 2013-14 2014-15 2015-16 2016-17



$'000 $'000 $'000 $'000 $'000


Assessment and reports 19,723 20,751 20,605 20,347 21,265


the Budget year 1 3,046 2,689 2,769 2,857 2,857



136


Satisfaction of the Prime Minister and other key ministers as to the level of

analysis and assessment provided to Government.

ONA depends on regular feedback on its work program from clients (the

Prime Minister, ministers and departments) and has developed a variety of

mechanisms that help evaluate its effectiveness in achieving planned

outcomes and the quality of its outputs. These are:

o close liaison with the Prime Minister’s office and with other ministers

and their departments

o annual review of ONA’s performance by the Department of the Prime

Minister and Cabinet

o regular internal review of ONA’s analytical and resource management

objectives and performance

o evaluation of ONA’s statutory independence by the Inspector-General

of Intelligence and Security.

The measureable targets are:

satisfaction of the Prime Minister with the timeliness, accuracy and content of

reports

positive judgement of the ONA product as judged by clients in terms of

uniqueness, timeliness and responsiveness, relevance and accuracy.


137

Program 1.2: Coordination and Evaluation

Program Objective

The objective of this program is to advance Australia’s national interest through the

effective coordination and evaluation of Australia’s foreign intelligence activities.

Program Expenses

The expenses for Program 1.2 are listed in the following table.




The program deliverables include:

improved intelligence capability and performance through the effective

coordination and evaluation of Australia’s foreign intelligence activities

provide advice on the adequacy of resources for foreign intelligence activities

effective intelligence relationships with close allies and partners.


ONA’s intelligence coordination mechanisms are credible and effective and

deliver well-coordinated foreign intelligence support to Government

ONA’s evaluation processes are complete and credible and inform Government.

2012-13 2013-14 2014-15 2015-16 2016-17



$'000 $'000 $'000 $'000 $'000


Coordination and evaluation 8,453 8,894 8,831 8,720 9,114


the Budget year 1 1,305 1,152 1,187 1,224 1,224



138







expenditure.



ONA does not have any movement of administered funds between years.


ONA does not have any Special Accounts.


ONA does not have any Indigenous specific expenses.


139




resources available to the agency in 2013-14. This includes equity injections and

appropriation receivable that is yet to be drawn down to cover payables and

provisions on the balance sheet. The comprehensive income statement (Table 3.2.1)

shows only the operating appropriation provided in 2013-14.


Income Statement

ONA is budgeting for a break-even operating result, adjusted for depreciation and

amortisation expense, in 2013-14 and the forward years.

The retained and committed surpluses from previous years will used to continue the

implementation of business critical measures.

Supplier and employee expenses have increased and from 2012-13 due to increased

rent costs since relocating to new office accommodation in 2011. Employee and

supplier expenses have stabilised at approximately $31.8m per year and are expected

to remain at this level across forward years.

Balance Sheet

The departmental balance sheet shows ONA's net asset position remaining stable.

Fit-out costs relating to the new office accommodation are capitalised against the

building asset class in the balance sheet.

The main payables and provisions of ONA are expected to remain around current

levels.

Statement of Cash Flows

The cash flow is consistent with, and representative of, the transactions reported in the

income statement, adjusted for non-cash items and anticipated capital purchases.

ONA's working cash balance is $0.7m in accordance with ONA's agreement with the

Department of Finance and Deregulation.

Capital Budget Statement

The departmental capital budget statement shows the expected capital works program

for the current and forward years, including the purchase of new assets as well as

replacement of exiting assets.


140

The statement also contains an amount appropriated for the departmental capital

budget. In 2013-14 ONA will be appropriated an additional $0.67m of funding relating

to the United Nations Security Council Term measure.


141




appropriations for the depreciation/amortisation expense of FMA Act agencies were replaced with a separate capital budget (the Department Capital Budget, or DCB) provided through Bill 1 equity appropriations. For information regarding DCBs, please refer to Table 3.2.5 Departmental Capital Budget Statement.




2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

EXPENSES




Total expenses 32,527 33,486 33,392 33,148 34,460

LESS:

OWN-SOURCE INCOME

Gains

Other 660 30 30 30 30

Total gains 660 30 30 30 30



services 31,867 33,456 33,362 33,118 34,430



the Australian Government (3,691) (3,811) (3,926) (4,051) (4,051)



Government (3,691) (3,811) (3,926) (4,051) (4,051)


2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000




revenue approprations - - - - -

less depreciation/amortisation expenses


appropriations1 3,691 3,811 3,926 4,051 4,051



Statement (3,691) (3,811) (3,926) (4,051) (4,051)


142





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

ASSETS

Financial assets







Intangibles 2,550 2,183 1,859 1,532 1,207

Other 1,100 1,200 1,500 1,500 1,800


Total assets 43,964 43,188 43,454 43,268 43,362

LIABILITIES

Payables

Suppliers 440 440 440 440 440

Other 533 533 533 533 533

Total payables 973 973 973 973 973

Provisions




Net assets 37,594 37,301 37,169 36,930 36,759

EQUITY*


Reserves 617 617 617 617 617

Retained surplus

(accumulated deficit) 5,368 1,556 (2,370) (6,421) (10,472)

Total equity 37,594 37,301 37,169 36,930 36,759


143





reserve capital

$'000 $'000 $'000 $'000



previous period 5,367 617 31,609 37,593







Departmental Capital Budget (DCBs) - - 3,519 3,519

Sub-total transactions with owners - - 3,519 3,519


as at 30 June 2014 1,556 617 35,128 37,301


Australian Government 1,556 617 35,128 37,301


144





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


Cash received

Appropriations 29,040 28,881 29,338 29,039 30,414

Net GST received 1,141 1,241 1,161 1,069 748


Cash used

Employees 19,228 20,025 20,624 21,319 22,024

Suppliers 10,614 10,771 9,875 8,789 9,138

Total cash used 29,842 30,796 30,499 30,108 31,162


operating activities 338 (674) - - -


Cash used

Buildings 300 150 150 150 150


and equipment 2,457 2,552 3,453 3,469 3,535


Total cash used 3,499 2,845 3,794 3,812 3,880


investing activities (3,499) (2,845) (3,794) (3,812) (3,880)


Cash received




financing activities 2,825 3,519 3,794 3,812 3,880


in cash held (336) - - - -


beginning of the reporting period 1,036 700 700 700 700




145


1 Does not include annual finance lease costs. Include purchase from current and previous year’s

Departmental Capital Budgets. DCB = Departmental Capital Budget Prepared on Australian Accounting Standards basis.



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

CAPITAL APPROPRIATIONS

Capital budget - Bill 1 (DCB) 2,825 3,519 3,794 3,812 3,880

Total capital appropriations 2,825 3,519 3,794 3,812 3,880


Represented by:

Purchase of non-financial assets 3,499 2,845 3,794 3,812 3,880

Other items - 674 - - -

Total items 3,499 3,519 3,794 3,812 3,880


ASSETS

Funded by capital appropriation - DCB 12,825 2,845 3,794 3,812 3,880

TOTAL 2,825 2,845 3,794 3,812 3,880




Total purchases 3,499 2,845 3,794 3,812 3,880

Total cash used to

acquire assets 3,499 2,845 3,794 3,812 3,880


146



2013-14 for the DCB. Prepared on Australian Accounting Standards basis.

Buildings Other property, Intangibles Total

plant and

equipment

$'000 $'000 $'000 $'000

As at 1 July 2013

Gross book value 23,603 11,228 6,886 41,717


and impairment 2,628 5,704 4,336 12,668






annual services 1 150 2,552 143 2,845

Total additions 150 2,552 143 2,845

Other movements

Depreciation/amortisation expense 1,533 1,768 510 3,811

As at 30 June 2014

Gross book value 23,753 13,780 7,029 44,562


and impairment 4,161 7,472 4,846 16,479


Asset Category

147

Office of the Commonwealth Ombudsman


149

OFFICE OF THE COMMONWEALTH OMBUDSMAN








OCO Budget Statements

151

OFFICE OF THE COMMONWEALTH OMBUDSMAN



The planned outcome of the Office of the Commonwealth Ombudsman (OCO) is fair

and accountable administration by Australian Government agencies by investigating

complaints, reviewing administrative action and assessing statutory compliance by

law enforcement agencies.

The OCO safeguards the community in its dealings with Australian Government

agencies and related service providers by:

correcting administrative deficiencies through independent review of complaints

about administrative action of Australian Government agencies and related

service providers (e.g. private registered providers of education services to

overseas students, postal industry operators)

assisting community members to resolve complaints about government

administration action

fostering good public administration that is fair, lawful, accountable and

responsive

developing policies and principles for accountability

assessing statutory compliance by relevant agencies through inspections.

In 2013–14 the OCO will continue its focus on significant and systemic issues arising

from complaints, inspections, monitoring and feedback from the community. We will

continue our endeavours in improving our policies, procedures and practices to

deliver efficient, practical, higher quality and more consistent responses to complaints.

The strategic priorities of the OCO are to:

be responsive to areas of need in allocating resources, including new prescribed

priorities

target engagement with key stakeholders, particularly to identify opportunities

for collaboration with intermediaries and partners

build on work practices and organisational changes to deliver improved quality,

efficiency and consistency in managing complaints, investigations and reporting

improve quality assurance and review of complaint handling.


152




classification.

Table 1.1: OCO Resource Statement — Budget Estimates for 2013-14 as at Budget May 2013


further details). For accounting purposes this amount has been designated as 'contributions by owners'. 4 s31 relevant agency receipts — estimate. Reader note: All figures are GST exclusive.




available in

2013-14 2013-14 2013-14 2012-13

$'000 $'000 $'000 $'000






Total 8,674 21,260 29,934 28,680


Other services



appropriations 8,674 21,260 29,934 28,680





Special Accounts


Total resourcing

A+B+C+D 8,674 21,260 29,934 28,680



153

1.3 BUDGET MEASURES

Budget measures relating to the OCO are detailed in Budget Paper No. 2 and are

summarised below.

Table 1.2: OCO 2013-14 Budget measures


There are no Budget measures relating to the OCO announced since the 2012-13

MYEFO.



Program 2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

Measures


efficiencies 1.1


Total (89) (111) (87) (125) (119)

Total measures

Departmental (89) (111) (87) (125) (119)

Total (89) (111) (87) (125) (119)


154








The OCO’s Outcome is described below together with its related programs, specifying


the OCO in achieving Government outcomes.

Outcome 1: Fair and accountable administrative action by Australian Government agencies by investigating complaints, reviewing administrative action and inspecting statutory compliance by law enforcement agencies.

Outcome 1 Strategy

The key strategies by which the OCO will seek to achieve its Outcome are to:

provide authoritative advice on complaints-handling, good public administration,

inspections and other emerging public administration issues

invest in our capability and business processes to provide effective and efficient

oversight and complaints handling

build our capacity to be a trusted advisor on good public administration,

including complaints-handling and statutory compliance assessments.


155





from independent sources (s31)’. 2

Expenses not requiring appropriation in the Budget year is made up of depreciation expense, amortisation expense and audit fees.


2012-13 2013-14

Estimated Estimated

actual expenses

expenses

$'000 $'000

Program 1.1: Office of the Commonwealth Ombudsman










2012-13 2013-14


Outcome 1: Fair and accountable administrative action by

Australian Government agencies by investigating

complaints, reviewing administrative action and

inspecting statutory compliance by law enforcement

agencies.


156


Program 1.1: Office of the Commonwealth Ombudsman

Program Objectives

The objectives of this program are to:

contribute to the fair treatment of people by the agencies we oversight

provide an accessible, effective and targeted complaints-handling service

accurately assess agency compliance with legislation in the agency use of covert

or coercive powers.

Program Expenses

There are no significant changes in the level of activity or funding required for this

program in 2013-14 or the forward years.

1 Departmental appropriation combines ‘Ordinary annual services (Appropriation Bill No.1)’ and

‘Revenue from independent sources (s31)’. 2 Expenses not requiring appropriation in the Budget year is made up of depreciation expense,

amortisation expense and audit fees.



identification and reporting of significant and systemic problems in public

administration including making recommendations and reporting on

implementation

targeted stakeholder engagement through the provision of information and

education regarding the role of the OCO

contribution to public administration through speeches, reports, submissions

and best practice guides

oversight of selective covert or coercive powers used by relevant agencies.

2012-13 2013-14 2014-15 2015-16 2016-17



$'000 $'000 $'000 $'000 $'000


Departmental appropriation1 20,726 20,652 20,834 20,861 21,193


the Budget year 2 876 876 886 886 995



157


Qualitative

handling of investigated complaints meets internal and external service

standards

inspections conducted and reports produced in accordance with legislative and

other requirements

Ombudsman recommendations monitored for implementation within agencies.

Quantitative

investigations, reports and submissions to Parliament and Government

completed and timely

inspections and reports completed within statutory timeframes.


158







expenditure.



The OCO does not have any movement of administered funds between years.


The OCO does not have any Special Accounts.


The OCO does not have any Indigenous specific expenditure.


159



The agency resource statement (Table 1.1) provides a consolidated view of the

resources available to the office in 2013-14. This includes equity injections (provided as

Departmental Capital Budget) and appropriation receivable. The comprehensive

income statement (Table 3.2.1) shows only the operating appropriation provided in

2013-14.


Departmental

Income Statement

The OCO is budgeting for a break-even operating result after adjustments for

unfunded depreciation and amortisation expense in 2013-14 and the forward years.

Revenue from Government (appropriation funding) has decreased from $18.2m in

2012-13 to $18.0m in 2013-14. This reduction is the combined effect of targeted savings

and changes in price and wage indices.

Supplier expenses will reduce in line with the reduced appropriation consistent with

Government policy to reduce spending on items such as travel, advertising and

printing.

Balance Sheet

The OCO’s budgeted net asset position at 30 June 2014 will be $2.8m (2012–13: $3.0m).

Payables and provisions are expected to remain at around the current levels with the

primary liability continuing to be accrued employee entitlements.

Statement of Changes in Equity

The statement of changes in equity shows the expected movements in equity over the

2013–14 year. The retained earnings portion of equity will reduce as a result of the net

cash appropriations not providing revenue to fund the depreciation expense. This is

partially offset by an increase in contributed equity where the funding for the OCO’s

departmental capital budget is recorded.


The OCO maintains a working cash balance of $0.2m.


The capital budget statement shows a continuing investment in non-financial assets.

This includes purchase of new assets as well as replacement of existing assets.


160

The table also shows the amount of appropriation budget in relation to the

departmental capital budget.

Statement of Asset Movements

The statement of asset movements expands on the capital budget statement and

shows, by category of assets, the change in value from the beginning to the end of the

2013-14 year.


161



1 "From 2010-11, the Government introduced net cash appropriation arrangements where Bill 1 revenue





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

EXPENSES


Suppliers 5,268 5,275 5,334 5,274 5,380


Total expenses 21,602 21,528 21,720 21,747 22,188

LESS:

OWN-SOURCE INCOME

Own-source revenue



Gains

Other 30 30 40 40 40

Total gains 30 30 40 40 40



services 19,065 18,868 18,992 19,093 19,443






Government (846) (846) (846) (846) (955)


2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000




revenue appropriations. - - - - -






Statement (846) (846) (846) (846) (955)


162





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

ASSETS

Financial assets



Other f inancial assets 107 107 107 107 107




Intangibles 281 132 148 153 246

Other non-financial assets 417 417 417 417 417


Total assets 11,428 10,615 10,508 10,319 10,149

LIABILITIES

Payables

Suppliers 962 991 1,041 1,041 1,041

Lease incentives 1,656 1,465 1,274 1,103 942

Rent payable 945 1,103 1,205 1,256 1,274

Other payables 589 18 29 33 176

Total payables 4,152 3,577 3,549 3,433 3,433

Provisions


Other provisions 111 111 111 111 111



Net assets 3,045 2,807 2,728 2,655 2,485

EQUITY*


Reserves 571 571 571 571 571

Retained surplus

(accumulated deficit) (1,871) (2,717) (3,563) (4,409) (5,364)

Total equity 3,045 2,807 2,728 2,655 2,485


163





reserve capital

$'000 $'000 $'000 $'000



previous period (1,871) 571 4,345 3,045

Adjusted opening balance (1,871) 571 4,345 3,045









as at 30 June 2014 (2,717) 571 4,953 2,807


Australian Government (2,717) 571 4,953 2,807


164





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


Cash received

Appropriations 18,219 18,022 18,146 18,247 18,488



Cash used

Employees 15,432 15,450 15,540 15,627 15,859

Suppliers 5,223 5,202 5,294 5,234 5,334

Total cash used 20,655 20,652 20,834 20,861 21,193




Cash used


and equipment 401 509 503 520 529


Total cash used 606 608 767 773 785




Cash received












165


1 Does not include annual finance lease costs. Includes purchases from current and previous years'

Departmental Capital Budgets. DCB = Departmental Capital Budget Prepared on Australian Accounting Standards basis.



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000





Provided for:


Total items 606 608 767 773 785


ASSETS

Funded by capital appropriation - DCB1606 608 767 773 785

TOTAL 606 608 767 773 785





Total cash used to

acquire assets 606 608 767 773 785


166


1 "Appropriation ordinary annual services" refers to funding provided through Appropriation Bill (No.1) 2013-14 for the DCB. Prepared on Australian Accounting Standards basis.

Asset Category

Other property, Computer Total



$'000 $'000 $'000

As at 1 July 2013

Gross book value 7,006 1,908 8,914



Opening net book balance 2,280 281 2,561





annual services1 509 99 608

Total additions 509 99 608

Other movements

Depreciation/amortisation expense 598 248 846

As at 30 June 2014

Gross book value 7,515 2,007 9,522



Closing net book balance 2,191 132 2,323

167

Office of the Inspector-General of Intelligence and Security


169

OFFICE OF THE INSPECTOR-GENERAL OF

INTELLIGENCE AND SECURITY



Section 2: Outcomes and planned performance ................................................... 174 2.1 Outcomes and performance information ...................................................... 174




OIGIS Budget Statements

171

OFFICE OF THE INSPECTOR-GENERAL OF

INTELLIGENCE AND SECURITY



The planned Outcome for the Office of the Inspector-General of Intelligence and

Security (OIGIS) is the provision of independent assurance for the Prime Minister,

senior ministers and Parliament as to whether Australia’s intelligence and security

agencies act legally and with propriety by inspecting, inquiring into and reporting on

their activities.

OIGIS provides a specialised review mechanism for the six agencies that comprise the Australian Intelligence Community:

Australian Security Intelligence Organisation (ASIO)

Australian Secret Intelligence Service (ASIS)

Defence Imagery and Geospatial Organisation (DIGO)

Defence Intelligence Organisation (DIO)

Defence Signals Directorate (DSD)

Office of National Assessments (ONA).

A proactive inspection program is undertaken by OIGIS each year into the activities of each Australian Intelligence Community agency. Formal inquiries may also be conducted at the Inspector-General’s own motion, as a result of complaints received, or by request from relevant ministers. The Prime Minister can request the Inspector-General to inquire into an intelligence or security matter relating to an Australian Government agency outside of the Australian Intelligence Community. During formal inquiries, the Inspector-General of Intelligence and Security Act 1986 provides for the use of strong coercive powers, immunities and protections.

In conducting its inquiries and inspections, OIGIS focuses on compliance by the

Australian Intelligence Community agencies with Australian law and ministerial

directions, the propriety of their activities, and respect for human rights.


172




classification.

Table 1.1: OIGIS Resource Statement — Budget Estimates for 2013-14 as at Budget May 2013


further details). For accounting purposes this amount has been designated as 'contributions by owners'. 4 Appropriation Bill (No.2) 2013-14. Reader note: All figures are GST exclusive.




available in

2013-14 2013-14 2013-14 2012-13

$'000 $'000 $'000 $'000





Total 1,996 2,248 4,244 4,018


Other services4


Equity injections 33 - 33 53

Total 33 - 33 53

Total other services B 33 - 33 53


appropriations 2,029 2,248 4,277 4,071





Special Accounts


Total resourcing

A+B+C+D 2,029 2,248 4,277 4,071



173

1.3 BUDGET MEASURES

Budget measures in Part 1 relating to OIGIS are detailed in Budget Paper No. 2 and are

summarised below.

Table 1.2: OIGIS 2013-14 Budget measures


There are no Budget measures relating to OIGIS announced since the 2012-13 MYEFO.



Program 2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

Measures


efficiencies 1.1


Total (10) (13) (8) (12) (12)

Total measures

Departmental (10) (13) (8) (12) (12)

Total (10) (13) (8) (12) (12)


174








OIGIS’ Outcome is described below together with its related programs, specifying the

performance indicators and targets used to assess and monitor the performance of

OIGIS in achieving Government outcomes.

Outcome 1: Independent assurance for the Prime Minister, senior ministers and Parliament as to whether Australia’s intelligence and security agencies act legally and with propriety by inspecting, inquiring into and reporting on their activities.

Outcome 1 Strategy

The key strategies by which OIGIS will seek to achieve its outcome are:

to continue the agency’s inspection activities, which involve proactively monitoring

and reviewing the activities of the Australian Intelligence Community agencies

where appropriate, to initiate ‘own motion’ inquiries and investigate complaints or

referrals about the activities of the Australian Intelligence Community agencies

at the request of the Prime Minister, to inquire into an intelligence and security matter of a non-Australian Intelligence Community agency.


175





from independent sources (s31)’. 2 Expenses not requiring appropriation in the Budget year is made up of depreciation expense,

amortisation expense, makegood expense, audit fees, IT and other services provided free of charge.

2012-13 2013-14

Estimated Estimated

actual expenses

expenses

$'000 $'000

Program 1.1: Office of the Inspector General of

Intelligence and Security










2012-13 2013-14


Outcome 1: Independent assurance for the Prime

Minister, senior ministers and Parliament as to whether

Australia's intelligence and security agencies act legally

and with propriety by inspecting, inquiring into and

reporting on their activities.


176


Program 1.1: Office of the Inspector-General of Intelligence and Security

Program Objective

The objectives are:

to fulfil the responsibilities and functions outlined in the Inspector-General of Intelligence and Security Act 1986

to provide independent assurance for the Prime Minister, senior ministers and Parliament as to whether Australia’s intelligence and security agencies are acting legally and with propriety.

Program Expenses

The most significant program expenses are employee-related expenses. OIGIS also

receives significant assistance free of charge from the Department of the Prime

Minister and Cabinet.

Factors that may have future resourcing implications include:

changes in Australian Intelligence Community activities

changes in the jurisdiction or role of OIGIS

changes in complaint or inquiry numbers.


amortisation expense, makegood expense, audit fees, IT and other services provided free of charge.

2012-13 2013-14 2014-15 2015-16 2016-17



$'000 $'000 $'000 $'000 $'000




the Budget year 1 251 131 131 131 140



177



conducting own motion inquiries as appropriate

undertaking a comprehensive inspection and visits program to monitor and review casework

providing effective and timely responses to complaints or referrals received from members of the public, ministers or Members of Parliament

undertaking presentations to new and existing members of the Australian Intelligence Community agencies to ensure an awareness and understanding of their responsibilities and accountability

liaising with other accountability or integrity agencies in Australia and overseas.


The breadth and depth of inspection work undertaken.

The timeliness of completion of inquiries or complaint resolution.

The level of acceptance by agencies, complainants and ministers of findings and recommendations of inquiries conducted.

The extent to which there has been change within the agencies as a result of activities of OIGIS.


178






movements in administered funds, Special Accounts and Government Indigenous

expenditure.



OIGIS does not have any movement of administered funds between years.


OIGIS does not have any Special Accounts.


OIGIS does not have any Indigenous specific expenses.


179





appropriations receivable that are yet to be drawn down to cover payables and

provisions in the balance sheet. The comprehensive income statement (Table 3.2.1)

shows only the operating appropriations provided in 2013-14.


Income Statement

OIGIS is budgeting for a break-even operating result, adjusted for depreciation and

amortisation expense, in 2013-14 and the forward years.

As in previous years, the most significant component of the standard operating

expenditure will be salary related, which reflects the nature of the agency’s activities

and functions.

The resources received free of charge include the office space occupied in the

Department of the Prime Minister and Cabinet building (estimated value: $0.1m per

year), the financial audit services provided by the Australian National Audit Office

(estimated value $0.014m per year) and maintenance of the internal secure

communications network provided by the Defence Signals Directorate (estimated

value: $0.02m per year).

Balance Sheet

The capital budget in 2013-14 includes $0.069m which has been allocated to upgrade

the secure IT network system to maintain the security and currency of the system. The

secure IT network represents the most significant component of OIGIS’ assets and was

last upgraded during 2011-12. OIGIS’ also holds office equipment and furniture, the

majority of which are owned by the Department of the Prime Minister and Cabinet

and provided free of charge.

The agency operates under a cash-level agreement with the Department of Finance and

Deregulation whereby funds are only drawn down from OIGIS’ appropriation once

the cash held falls below $0.2m.

OIGIS’ significant liabilities include accrued leave liabilities.


The cash holdings remain relatively constant over the years due to the cash level

agreement between OIGIS and the Department of Finance and Deregulation.


180


The capital budget for 2013-14 is $0.7m.

Statement of Changes in Equity

Following the Government’s net cash arrangements, whereby depreciation expenses

are no longer funded, it is expected that the equity position will continue to decrease

across the forward years by the amount of the budgeted depreciation expense for the

year.


181








2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

EXPENSES


Suppliers 425 454 472 393 832


Total expenses 2,431 2,310 2,328 2,342 2,380

LESS:

OWN-SOURCE INCOME

Own-source revenue

Other 85 - - - 9

Total own-source revenue 85 - - - 9

Gains

Other 118 118 118 118 118

Total gains 118 118 118 118 118



services 2,228 2,192 2,210 2,224 2,253






Government (48) (13) (13) (13) (13)


2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000




revenue appropriations (9) - - - -





- as per the Comprehensive

Income Statement (48) (13) (13) (13) (13)


182





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

ASSETS

Financial assets



Appropriations receivable 1,790 1,710 1,709 1,709 1,735

Other f inancial assets 2 2 2 2 2




Total non-financial assets 108 184 210 223 236

Total assets 2,143 2,186 2,199 2,212 2,251

LIABILITIES

Payables

Suppliers 20 7 7 7 7


Provisions


Total provisions 808 808 808 808 834

Total liabilities 828 815 815 815 841

Net assets 1,315 1,371 1,384 1,397 1,410

EQUITY*


Reserves 7 7 7 7 7

Retained surplus

(accumulated deficit) 861 848 835 822 809

Total equity 1,315 1,371 1,384 1,397 1,410


183





reserve capital

$'000 $'000 $'000 $'000



previous period 861 7 447 1,315

Adjusted opening balance 861 7 447 1,315









as at 30 June 2014 848 7 516 1,371


Australian Government 848 7 516 1,371


184





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


Cash received

Appropriations 2,251 2,372 2,320 2,331 2,343

Other 113 - - - -


Cash used

Employees 1,947 1,843 1,843 1,936 1,535

Suppliers 417 462 476 395 808

Total cash used 2,364 2,305 2,319 2,331 2,343


operating activities - 67 1 - -


Cash used


and equipment 20 89 39 26 26

Total cash used 20 89 39 26 26




Cash received






in cash held - 65 - - -






185


1 Includes prior year’s Bill 2 appropriations. 2 Includes purchases from current and previous years' DCB. DCB = Departmental Capital Budget. Prepared on Australian Accounting Standards basis.



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


Capital budget - Bill 1 (DCB) - 69 26 26 26

Total capital appropriations - 69 26 26 26


Provided for:

Purchase of non-financial assets - 69 26 26 26

Total Items - 69 26 26 26


ASSETS

Funded by capital appropriations 120 20 13 - -

Funded by capital appropriation - DCB 2- 69 26 26 26

TOTAL 20 89 39 26 26





Total cash used to

acquire assets 20 89 39 26 26


186



2013-14 for the DCB. Prepared on Australian Accounting Standards basis.

Asset category

Other property, Total

plant and

equipment

$'000 $'000

As at 1 July 2013




Opening net book balance 108 108





annual services 1 69 69

By purchase - other 20 20


Other movements


As at 30 June 2014




Closing net book balance 184 184

187

Office of the Official Secretary to the Governor-General


189

OFFICE OF THE OFFICIAL SECRETARY TO THE

GOVERNOR-GENERAL



Section 2: Outcomes and planned performance ................................................... 194 2.1 Outcomes and performance information ...................................................... 194




OOSGG Budget Statements

191

OFFICE OF THE OFFICIAL SECRETARY TO THE

GOVERNOR-GENERAL



The planned outcome for the Office of the Official Secretary to the Governor-General

(OOSGG) is the facilitation of the performance of the Governor-General’s role through

the organisation and management of official duties, management and maintenance of

the official household and property, and administration of the Australian Honours and

Awards system.

The OOSGG delivers its planned outcome through one program, being ‘Support for

the Governor-General and Official Functions’.

The OOSGG’s role is to support the Governor-General to enable them to perform

official duties, including support in connection with official functions, the

management and maintenance of Government House in Canberra and Admiralty

House in Sydney, and the effective administration of the Australian Honours and

Awards system. The continuation of the ten-year Vice-Regal Heritage Property Master

Plan remains a priority during the forward estimates.


192




classification.

Table 1.1: OOSGG Resource Statement — Budget Estimates for 2013-14 as at Budget May 2013

1 Appropriation Bill (No.1) 2013-14. 2 Estimated adjusted balance carried forward from previous year. 3 Includes an amount of $0.4m in 2013-14 for the Departmental Capital Budget (refer to table 3.2.5 for further details). For accounting purposes this amount has been designated as 'contributions by owners'. 4 s31 Relevant Agency receipts – estimate. Reader note: All figures are GST exclusive.




available in

2013-14 2013-14 2013-14 2012-13

$'000 $'000 $'000 $'000





s31 Relevant agency receipts4 - 14 14 14

Total 4,420 11,559 15,979 17,744


Outcome 1 - 2,071 2,071 1,976

Total - 2,071 2,071 1,976


Other services


Equity injections 4,343 - 4,343 800

Total 4,343 - 4,343 800

Total other services B 4,343 - 4,343 800


appropriations 8,763 13,630 22,393 20,520



by amount

Governor-General Act 1974 - 394 394 394

Total special appropriations C - 394 394 394



Special Accounts


Total resourcing

A+B+C+D 8,763 14,024 22,787 20,914



193

1.3 BUDGET MEASURES

Budget measures in Part 1 relating to the OOSGG are detailed in Budget Paper No. 2

and are summarised below.

Table 1.2 OOSGG 2013-14 Budget Measures


There are no budget measures relating to the OOSGG announced since the 2012-13

MYEFO.



Program 2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

Measures


efficiencies 1.1


Total (55) (71) (91) (120) (116)

Total measures

Departmental (55) (71) (91) (120) (116)

Total (55) (71) (91) (120) (116)


194








Each outcome is described below together with its related programs, specifying the

performance indicators and targets used to assess and monitor the performance of the

OOSGG in achieving Government outcomes.

Outcome 1: The performance of the Governor-General’s role is facilitated through the organisation and management of official duties, management and maintenance of the official household and property and administration of the Australian Honours and Awards system.

Outcome 1 Strategy

The OOSGG will seek to achieve its Outcome by:

providing a high standard of advice and service delivery to the Governor-General

and stakeholders

delivering effective governance and management arrangements in support of the

official duties of the Governor-General

ensuring efficient and effective stewardship of the properties in accordance with

heritage requirements and approved capital works and maintenance programs

educating and informing Australians about the role of the Governor-General

delivering efficient and effective administration of the Australian Honours and

Awards system.


195


Table 2.1 provides an overview of the total expenses for Outcome 1, by its program.


1 Departmental appropriation combines "Ordinary annual services (Appropriation Bill No. 1)" and

"Revenue from independent sources (s31)". 2 Expenses not requiring appropriation in the Budget year is made up of depreciation expense,


2012-13 2013-14

Estimated Estimated

actual expenses

expenses

$'000 $'000

Program 1.1: Support for the Governor-General and

Official Functions
















2012-13 2013-14


Outcome 1: The performance of the Governor-General’s

role is facilitated through the organisation and

management of official duties, management and

maintenance of the official household and property and

administration of the Australian Honours and Awards

system


196


Program 1.1: Support for the Governor-General and Official Functions

Program Objectives

The program comprises two components:

support of the Governor-General

administration of the Australian Honours and Awards system.


to provide a high level of advice and administrative support to the Governor-

General in support of official duties

to effectively and efficiently manage and maintain the Governor-General’s

official residences in Canberra and Sydney, including capital improvements,

building and grounds maintenance, and caretaker responsibilities

to administer, on behalf of the Governor-General, the Australian Honours and

Awards system, including all civilian honours, and awards for members of the

Australian Defence Force

to undertake research and prepare nominations for consideration by the

Council for the Order of Australia, the Australian Bravery Decorations Council

and the National Emergency Medal Committee

to provide efficient and effective secretariat support to the Australian honours

advisory bodies

to undertake the efficient procurement of Australian honours medals/insignia,

warrants and investiture items.


197

Program Expenses



Program Components

2012-13 2013-14 2014-15 2015-16 2016-17



$'000 $'000 $'000 $'000 $'000


Administered item 1,976 2,071 2,173 2,256 2,250

Special appropriations:

Governor-General Act 1974 394 394 394 394 394


Program Support 11,174 11,192 11,257 11,339 11,490


the Budget year 1 443 416 465 472 445


2012-13 2013-14 2014-15 2015-16 2016-17



$'000 $'000 $'000 $'000 $'000

1.1.1 - Component 1: Support of the

Governor-General


Depreciation & amortisation 1,084 1,224 1,284 1,337 1,320

Special appropriations:

Governor-General Act 1974 394 394 394 394 394


Program support 6,146 6,156 6,191 6,236 6,319

Total component expenses 7,624 7,774 7,869 7,967 8,033

1.1.2 - Component 2: Administration of

the Australian Honours and Awards

systemAnnual administered expenses:

Supplier expenses 892 847 889 919 930


Program support 5,028 5,036 5,066 5,103 5,171

Total component expenses 5,920 5,883 5,955 6,022 6,101


the Budget year 443 416 465 472 445



198


The deliverables for the primary components of this program are listed below.

Component 1: Support of the Governor-General

Executive support—includes providing advice to the Governor-General,

planning, implementing and managing Their Excellencies’ forward program of

engagements, and liaising with representatives of governments, related

authorities, and community groups.

Personal support—includes providing support for Their Excellencies and

hospitality services for official functions.

Administrative services—includes providing governance advice and

administrative services to OOSGG and managing the Governor-General’s

official residences, including maintenance of property, equipment and grounds.

Component 2: Administration of the Australian Honours and Awards system

Management of the honours and awards system.

Providing secretariat support for the Council for the Order of Australia, the

Australian Bravery Decorations Council and the new National Emergency

Medal Committee.

Undertaking research and preparation of nominations for consideration by the

Australian honours advisory bodies.

Contributing to the Australian Government’s promotional activities to increase

awareness of the Australian honours system.


199


Component 1: Support of the Governor-General

The Governor-General is satisfied with the level of advice and administrative

support provided that enables her to successfully perform official duties.

The Governor-General is satisfied with the management of the households.

The properties are managed in accordance with the requirements of the

Environment Protection and Biodiversity Conservation Act 1999 and government

policies relating to heritage properties, and with due consideration of advice

provided by the Official Establishments Trust, and the National Capital

Authority.

Component 2: Administration of the Australian Honours and Awards system

The Order of Australia, the Australian Bravery Decorations and the National

Emergency Medal advisory bodies are satisfied with the quality of research and

administrative support provided.

The medals and insignia meet design specifications.

90 per cent of nominations for awards within the Order of Australia are

researched and presented to the Council for the Order of Australia within 18

months of being received.

95 per cent of nominations for bravery awards are presented to the Australian

Bravery Decorations Council within 6 months of being researched.

95 per cent of recommendations for long service and occupational awards are

processed within 2 months of being received.

95 per cent of recommendations for distinguished, conspicuous, gallantry and

meritorious awards are processed and gazetted within 6 months of being

received.

95 per cent of valid and researched nominations for the National Emergency

Medal - Significant Service, are presented to the next scheduled National

Emergency Medal Committee meeting.

90 per cent of valid applications received for the National Emergency Medal —

Sustained Service, are processed within 6 months of being received.


200







expenditure.



The OOSGG does not have any movement of administered funds between years.


The OOSGG does not have any Special Accounts.


The OOSGG does not have any Indigenous specific expenditure.


201



The agency resourcing statement (Table 1.1) provides a consolidated view of all the


appropriation receivable that is yet to be drawn down to cover payables and

provisions on the balance sheet. The income statement (Table 3.1.1) shows only the

operating appropriation provided in 2013-14.


Departmental

Income statement

The OOSGG is budgeting for a break-even operating result, adjusted for depreciation

and amortisation expense, in 2013-14 and the forward years.

In line with net cash appropriation arrangements that became effective from 2010-11,

revenue from government has been reduced by an amount equal to depreciation and

amortisation expense. Future asset replacements are funded through the departmental

capital budget detailed in Table 3.2.5.

The comprehensive income statement sets out the expected operating results for the

ordinary annual services provided by the OOSGG, which are funded by departmental

appropriations and other revenue.

Balance sheet

The movement in the OOSGG’s net asset position is principally as a result of the

procurement of replacement infrastructure, plant and equipment assets owned by the

OOSGG. The value of buildings in the balance sheet represents the value of work in

progress of assets being developed under the Vice-Regal Heritage Property Master

Plan.

The OOSGG’s primary liability is accrued employee entitlements.

Administered

Income and expenses administered on behalf of government

The OOSGG will receive administered appropriations of $2.5m in 2013–14 for the

Governor-General’s salary, for support of the Australian Honours and Awards system

and for administered depreciation.


202

Assets and liabilities administered on behalf of the government

The value of land and buildings are expected to increase in 2013–14 and the forward

years due to the completion of projects developed under the Vice-Regal Heritage

Property Master Plan.


203


Table 3.2.1 Comprehensive Income Statement (Showing Net Cost of Services)

(for the period ended 30 June)






2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

EXPENSES


Suppliers 3,168 3,146 3,178 3,144 3,292


Total expenses 11,617 11,608 11,722 11,811 11,995

LESS:

OWN-SOURCE INCOME

Own-source revenue

Rental income 14 14 14 - -

Total own-source revenue 14 14 14 - -

Gains

Sale of assets 4 12 30 - -

Other 38 38 38 38 38

Total gains 42 50 68 38 38



services 11,561 11,544 11,640 11,773 11,957




Total comprehensive income / (loss)


Government (401) (366) (397) (434) (407)


2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000










Statement (401) (366) (397) (434) (407)


204





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

ASSETS

Financial assets





Land and buildings 1,040 1,680 2,779 495 495


Intangibles 195 174 148 108 63

Other non-financial assets 34 34 34 34 34


Total assets 11,457 11,366 12,253 9,947 9,951

LIABILITIES

Payables

Suppliers 285 310 325 325 325

Total payables 285 310 325 325 325

Provisions




Net assets 8,591 8,234 8,844 6,538 6,542

EQUITY*


Reserves 107 107 107 107 107

Retained surplus

(accumulated deficit) 1,166 800 403 (31) (438)

Total equity 8,591 8,234 8,844 6,538 6,542


205





reserve capital

$'000 $'000 $'000 $'000



previous period 1,166 107 7,318 8,591






Distributions to owners

Restructuring - - (2,927) (2,927)


Equity Injection - Appropriation - - 2,568 2,568




as at 30 June 2014 800 107 7,327 8,234


Australian Government 800 107 7,327 8,234


206





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


Cash received

Appropriations 11,551 11,834 11,448 11,350 11,556

Sale of goods and rendering of services 14 14 14 - -

Net GST received 328 306 263 314 329


Cash used

Employees 7,817 7,855 7,885 8,233 8,296

Suppliers 3,094 3,083 3,135 3,117 3,260

Net GST paid 316 306 261 317 323

Total cash used 11,227 11,244 11,281 11,667 11,879


operating activities 666 910 444 (3) 6


Cash received

Proceeds from sales of property,

plant and equipment 27 89 54 - -

Total cash received 27 89 54 - -

Cash used


and equipment 2,085 3,915 1,885 409 417

Purchase of computer softw are

and intangibles 80 20 20 - -

Total cash used 2,165 3,935 1,905 409 417


investing activities (2,138) (3,846) (1,851) (409) (417)


Cash received

Contributed equity 1,165 2,936 1,407 412 411

Total cash received 1,165 2,936 1,407 412 411


financing activities 1,165 2,936 1,407 412 411


in cash held (307) - - - -






207


1 Includes both current and prior Bill 2 appropriations and special capital appropriations. 2 Does not include annual finance lease costs. Include purchase from current and previous years

Departmental Capital Budgets. 3 Includes the following sources of funding: current and prior year Bill 1/3/5 appropriations (excluding

amounts from the DCB), donations and contributions, gifts, internally developed assets, s31 relevant agency receipts (for FMA agencies only), proceeds from the sale of assets.

DCB = Departmental Capital Budget Prepared on Australian Accounting Standards basis.



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000





Provided for:


Total Items 365 367 405 409 417


ASSETS

Funded by capital appropriations 1800 2,568 1,000 - -

Funded by capital appropriation - DCB 2365 367 405 409 417


departmental resources 31,000 1,000 500 - -

TOTAL 2,165 3,935 1,905 409 417




Total purchases 2,165 3,935 1,905 409 417

Total cash used to

acquire assets 2,165 3,935 1,905 409 417


208


1 "Appropriation equity" refers to equity injections or administered assets and liabilities appropriations

provided through Appropriation Bill (No.2) 2013-14, including CDABs. 2 "Appropriation ordinary annual services" refers to funding provided through Appropriation Bill (No.1)

2013-14 for depreciation / amortisation expenses, DCBs or other operational expenses. 3 Net proceeds may be returned to the OPA. Prepared on Australian Accounting Standards basis.




$'000 $'000 $'000 $'000

As at 1 July 2013

Gross book value 1,040 1,606 742 3,388


and impairment - 731 547 1,278

Opening net book balance 1,040 875 195 2,110




By purchase - appropriation equity 1 3,567 - - 3,567


annual services 2 - 349 20 369

Total additions 3,567 349 20 3,936

Other movements

Depreciation/amortisation expense - 325 41 366

Disposals 3

From disposal of entities or

operations (including restructuring) 2,927 187 - 3,114

Other - (110) - (110)

Total other movements 2,927 402 41 3,370

As at 30 June 2014

Gross book value 1,680 1,768 762 4,210


and impairment - 946 588 1,534

Closing net book balance 1,680 822 174 2,676

Asset Category


209





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000



Suppliers 892 847 889 919 930

Personal benefits 394 394 394 394 394




LESS:

OWN-SOURCE INCOME

Own-source revenue

Non-taxation revenue

Sale of goods and rendering

of services 20 20 20 20 20

Total non-taxation revenue 20 20 20 20 20

Total own-source revenues


Government 20 20 20 20 20


services (2,350) (2,445) (2,547) (2,630) (2,624)

Surplus (deficit) (2,350) (2,445) (2,547) (2,630) (2,624)



210





2012-13 2013-14 2015-16 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000



Financial assets







Inventories 1,498 1,498 1,498 1,498 1,498






Payables

Suppliers 4 4 4 4 4



on behalf of Government 4 4 4 4 4

Net assets/(liabilities) 88,523 90,306 89,502 90,449 89,129


211





2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


Cash received

Sales of goods and rendering

of services 20 20 20 20 20


Cash used

Personal benefits 394 394 394 394 394

Suppliers 892 847 889 919 930

Total cash used 1,286 1,241 1,283 1,313 1,324




cash held (1,266) (1,221) (1,263) (1,293) (1,304)


beginning of reporting period 1 1 1 1 1


- Appropriations 1,286 1,241 1,283 1,313 1,324

1,287 1,242 1,284 1,314 1,325

Cash to Official Public Account for:

- Appropriations (20) (20) (20) (20) (20)

(20) (20) (20) (20) (20)


of reporting period 1 1 1 1 1


212

Table 3.2.10: Schedule of Administered Capital Budget Statement

1 Includes the following sources of funding: current and prior year Bill 1/3/5 appropriations (excluding

amounts from the DCB), donations and contributions, gifts, internally developed assets, s31 relevant agency receipts (for FMA agencies only), proceeds from the sale of assets.




2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000


ASSETS


departmental resources11,880 3,007 480 2,284 -

TOTAL 1,880 3,007 480 2,284 -




Total accrual purchases 1,880 3,007 480 2,284 -

less s32 / restructuring 1,880 3,007 480 2,284 -

Total cash used to

acquire assets - - - - -


213

Table 3.2.11: Statement of Administered Asset Movements (2013-14)


Land Buildings Other property, Total

plant and

equipment

$'000 $'000 $'000 $'000

As at 1 July 2013

Gross book value 62,000 26,240 1,855 90,095


and impairment - 2,919 222 3,141





From acquisition of entities or

(including restructuring) - 2,927 80 3,007

Total additions - 2,927 80 3,007

Other movements

Depreciation/amortisation expense - 1,126 98 1,224

As at 30 June 2014

Gross book value 62,000 29,167 1,935 93,102


and impairment - 4,045 320 4,365


Asset Category

215

Glossary

Glossary

217

GLOSSARY

Accumulated

depreciation

The aggregate depreciation recorded for a particular

depreciating asset.

Actual available

appropriation

The actual available appropriation indicates the total

appropriations available to the agency for 2012-13 as at

the 2013-14 Budget. It includes all appropriations made

available to the agency in the year (+/– section 32

transfers, formal reductions, advance to the Finance

Minister and movements of funds). It is the same as the

comparator figure included in the Appropriation Bills

and, as such, provides a comparison with the

appropriation proposed for the Budget year.

Additional estimates Where amounts appropriated at Budget time are

insufficient, Parliament may appropriate more funds to

portfolios through the Appropriation Estimates Acts.

Administered item Appropriation that consists of funding managed on

behalf of the Commonwealth. This funding is not at the

discretion of the agency and any unspent appropriation

is returned to the CRF at the end of the financial year.

An administered item is a component of an administered

program. It may be a measure but will not constitute a

program in its own right.

Agency Generic term for Australian Government General

Government Sector entities, including those governed by

the FMA Act or CAC Act and the High Court of

Australia.

Appropriation An amount of public money parliament authorises for

spending (i.e. funds to be withdrawn from the CRF).

Parliament makes laws for appropriating money under

the Annual Appropriation Acts and under Special

Appropriations, with spending restricted to the

purposes specified in the Appropriation Acts.

Appropriation Acts

No 1 & 3

These appropriation Acts provide for matters that are

considered to be the ordinary annual services of the

government. Bills proposing appropriations for ordinary

annual services cannot be amended by the Senate under

section 53 of the Constitution.

Glossary

218

Budget Paper 1 (BP1) Budget Strategy and Outlook. Provides information and

analysis on whole-of-government expenditure and

revenue.

Budget Paper 2 (BP2) Budget Measures. Provides a description of each budget

measure by portfolio.

Budget Paper 3 (BP3) Australia‘s Federal Relations. Provides information and

analysis on federal funding provided to the states and

territories.

Budget Paper 4 (BP4) Agency Resourcing. Details total resourcing available to

agencies.

Capital expenditure Expenditure by an agency on capital projects; for

example, purchasing a building.

Consolidated Revenue

Fund

The principal operating fund from which money is

drawn to pay for the activities of the Government.

Section 81 of the Australian Constitution provides that

all revenue raised or monies received by the Executive

Government forms one consolidated revenue fund from

which appropriations are made for the purposes of the

Australian Government.

Departmental Capital

Budget (DCB)

Net cash appropriation arrangements involve the

cessation of funding for depreciation, amortisation and

makegood expenses. Funding for these expenses has

been replaced with a collection development and

acquisition budget (CDAB) for designated collection

institutions (DCIs), and departmental capital budgets

(DCBs) for FMA Act agencies.

Departmental item Resources (assets, liabilities, revenues and expenses) that

agency chief executive officers control directly. This

includes outsourced activities funded and controlled by

the agency. Examples of departmental items include

agency running costs, accrued employee entitlements

and net appropriations. A departmental item is a

component of a departmental program.

Depreciation Apportionment of an asset’s capital value as an expense

over its estimated useful life to take account of normal

usage, obsolescence, or the passage of time.

Equity or net assets Residual interest in the assets of an entity after

deduction of its liabilities.

Glossary

219

Entity A department or agency under the Financial Management

and Accountability Act 1997 (FMA Act), a company or

authority under the Commonwealth Authorities and

Companies Act 1997 (CAC Act) or any other

Commonwealth statutory authority.

Estimated actual

expenses

Details of the current year‘s estimated final figures as

included in the Budget documentation. As the Budget is

released in May each year, but the financial year does

not close off until 30 June, the current year numbers that

are used for comparison with Budget amounts can only

be estimates.

Expenditure Spending money from the Consolidated Revenue Fund

or a notional payment to an FMA agency.

Expense Decreases in economic benefits in the form of outflows

or depletions of assets or incurrence of liabilities that

result in decreases in equity, other than those relating to

distributions to equity participants.

Expenses not requiring

appropriation in the

Budget year

Expenses not involving a cash flow impact are not

included within the calculation of an appropriation. An

example of such an event is goods or services received

free of charge that are then expensed; for example,

ANAO audit services. The ANAO does not charge for

audit services; however, the expense must be recognised.

Similarly, bad debts are recognised as an expense but are

not recognised for the purpose of calculating

appropriation amounts to be sought from parliament.

Financial Management and

Accountability Act 1997

(FMA Act)

The FMA Act sets out the financial management,

accountability and audit obligations of agencies

(including departments) that are financially part of the

Commonwealth (and form part of the General

Government Sector).

Forward estimates

period

The three years following the Budget year. For example

if 2013-14 is the Budget year, 2014-15 is forward year 1,

2015-16 is forward year 2 and 2016-17 is forward year 3.

This period does not include the current or Budget year.

Funds Money that has been appropriated but not drawn from

the Consolidated Revenue Fund.

Income Total value of resources earned or received to cover the

production of goods and services.

Glossary

220

Make good Make good is the cost of dismantling and removing an

item and restoring the site on which it is located, the

obligation for which an entity incurs either when the

item is acquired or as a consequence of having used the

item during a particular period for purposes other than

to produce inventories during that period. A common

example of make good in the public sector is the

restoration of office premises at the end of a lease period.

Measure A new policy or savings decision of the government

with financial impacts on the government’s underlying

cash balance, fiscal balance, operating balance, headline

cash balance, net debt or net worth. Such proposals are

normally made in the context of the annual Budget, and

are typically published in Budget Paper No. 2, in the

Mid-Year Economic and Fiscal Outlook (MYEFO).

Mid-Year Economic and

Fiscal Outlook (MYEFO)

The MYEFO provides an update of the government’s

budget estimates by examining expenses and revenues

in the year to date, as well as provisions for new

decisions that have been taken since the Budget. The

report provides updated information to allow the

assessment of the government‘s fiscal performance

against the fiscal strategy set out in its current fiscal

strategy statement.

‘Movement of funds’

between years

A ‘movement of funds’ process is carried out twice each

year in relation to unexpensed administered operating

appropriations. This involves portfolio Ministers

submitting requests to the Finance Minister advising of

timing changes to funding requirements. If agreed by the

Finance Minister, there will be an increase in the amount

appropriated in later year(s).

Net cash framework The net cash framework, implemented from the 2010-11

Budget, replaces funding for depreciation and

amortisation expenses with a departmental capital

budget (DCB) and the funding of make good expenses

will cease to be paid in advance.

The net cash framework applies to general government

sector agencies that receive funding from annual

appropriations directly or via a special account, with the

exception of CAC Act bodies and the Department of

Defence and the Defence Materiel Organisation.

Non-operating Sometimes called ‘capital’ costs.

Glossary

221

Official Public Account

(OPA)

The OPA is the Australian Government‘s central bank

account held within the Reserve Bank of Australia. The

OPA reflects the operations of the Consolidated Revenue

Fund.

Operating Normally related to ongoing, or recurring expenses,

such as paying salaries or making program payments.

Operating result Equals income less expenses.

Outcome An outcome is the intended result, consequence or

impact of government actions on the Australian

community.

Portfolio Budget

Statements

Budget related paper detailing budget initiatives and

explanations of appropriations specified by outcome and

program by each agency within a portfolio.

Program Activity that delivers benefits, services or transfer

payments to individuals, industry and/or the

community as a whole, with the aim of achieving the

intended result specified in an outcome statement.

Program support The agency running costs allocated to a program. This is

funded as part of the agency‘s departmental

appropriations.

Special account Balances existing within the Consolidated Revenue Fund

(CRF) that are supported by standing appropriations

(Financial Management and Accountability Act 1997, s. 20

and 21). Special accounts allow money in the CRF to be

acknowledged as set-aside (hypothecated) for a

particular purpose. Amounts credited to a special

account may only be spent for the purposes of the

special account. Special accounts can only be established

by a written determination of the Finance Minister (s. 20

of the FMA Act) or through an Act of Parliament

(referred to in s. 21 of the FMA Act).


(including standing

appropriations)

An amount of money appropriated by a particular Act of

Parliament for a specific purpose and number of years.

For special appropriations, the authority to withdraw

funds from the CRF does not generally cease at the end

of the financial year.

Standing appropriations are a subcategory consisting of

ongoing special appropriations—the amount

appropriated will depend on circumstances specified in

the legislation.

Acronyms

223

FREQUENTLY USED ACRONYMS

AAO Administrative Arrangement Order

AAS Australian Accounting Standards

ACB Administered Capital Budget

AEIFRS Australian Equivalent to International Financial Reporting Standards

AGE Australian Government Employee

ANAO Australian National Audit Office

APS Australian Public Service

APSC Australian Public Service Commission

CDAB Collection Development and Acquisition Budget

CDB Collection Development Budget

COAG Council of Australian Governments

DCB Departmental Capital Budget

FMA Financial Management and Accountability

FOI Freedom of Information

G20 Group of 20 Meeting

GFS Government Finance Statistics

MOU Memorandum of Understanding

NMHC National Mental Health Commission

OCO Office of the Commonwealth Ombudsman

OIGIS Office of the Inspector-General of Intelligence and Security

ONA Office of National Assessment

Acronyms

224

OOSGG Office of the Official Secretary to the Governor-General

OPA Official Public Account

OTM Other Trust Monies

PMC Department of Prime Minister and Cabinet

SOETM Services for Other Entities and Trust Monies special accounts

SOG Services for Other Government and non-agency bodies accounts

Documents

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