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Portfolio Additional Estimates Statements 2014-15

Prime Minister and Cabinet Portfolio

Explanations of Additional Estimates 2014-15

© Commonwealth of Australia 2015

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PRIME MINISTER

Parliament House CANBERRA ACT 2600 Telephone (02) 6277 7700

www.pm.gov.au

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 Additional Estimates Statements in support of the 2014-15 Additional Estimates for the Prime Minister and Cabinet Portfolio.

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

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

TONY ABBOTT

iv

Abbreviations and conventions

The following notations 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nfp not for publication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

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 in the 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.

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

USER GUIDE TO THE

PORTFOLIO ADDITIONAL ESTIMATE STATEMENTS

vii

USER GUIDE

The purpose of the Portfolio Additional Estimates Statements (PAES), like that of the

Portfolio Budget Statements (PB Statements), is to inform Senators and Members of

Parliament of the proposed allocation of resources to Government outcomes by entities

within the Portfolio. The focus of the PAES differs from the PB Statements in one

important aspect. While the PAES include an Entity Resource Statement to inform

Parliament of the revised estimate of the total resources available to an entity, the focus

of the PAES is on explaining the changes in resourcing by outcome(s) since the Budget.

As such, the PAES provides information on new measures and their impact on the

financial and/or non-financial planned performance of programmes supporting those

outcomes.

The PAES facilitate understanding of the proposed appropriations in Appropriation

Bills (Nos. 3 and 4) 2014-15. In this sense the PAES is declared by the Additional

Estimates Appropriation Bills to be a ‘relevant document’ to the interpretation of the

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

Whereas the Mid-Year Economic and Fiscal Outlook (MYEFO) 2014-15 is a mid-year

budget report which provides updated information to allow the assessment of the

Government’s fiscal performance against its fiscal strategy, the PAES update the most

recent budget appropriations for entities within the Portfolio.

User Guide

viii

Structure of the Portfolio Additional Estimates Statements

The PAES are presented in three parts with subsections.

User Guide

Provides a brief introduction explaining the purpose of the PAES.

Portfolio Overview

Provides an overview of the Portfolio, including a chart that outlines the outcomes for entities

in the Portfolio.

Entity Additional Estimates Statements

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

Section 1: Entity

Overview and Resources

This section details the total resources available to an entity, the

impact of any measures since Budget, and impact on

Appropriation Bills Nos. 3 and 4.

Section 2: Revisions to

Outcomes and Planned

Performance

This section details changes to Government outcomes and/or

changes to the planned performance of entity programmes.

Section 3: Explanatory

Tables and Budgeted

Financial Statements

This section contains updated explanatory tables on special

account flows and staffing levels and revisions to the budgeted

financial statements.

Glossary Explains key terms relevant to the Portfolio.

Acronyms Explains frequently used acronyms relevant to the Portfolio.

ix

CONTENTS

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

Entity Additional Estimate Statements ..................................................................... 15

Department of the Prime Minister and Cabinet ............................................................. 17

Office of National Assessments .................................................................................... 51

Office of the Commonwealth Ombudsman ................................................................... 67

Office of the Inspector-General of Intelligence and Security ........................................ 83

Office of the Official Secretary to the Governor-General .............................................. 97

Glossary ..................................................................................................................... 119

Acronyms ................................................................................................................... 125

1

PORTFOLIO OVERVIEW

3

PRIME MINISTER AND CABINET PORTFOLIO OVERVIEW

The role of the Prime Minister and Cabinet Portfolio 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.

The principal responsibilities of the Prime Minister and Cabinet Portfolio comprise:

advice to the Prime Minister across Government on policy and implementation

assistance to the Prime Minister in managing the Cabinet programme

Commonwealth Aboriginal and Torres Strait Islander policy, programmes and

service delivery

national security, counter terrorism, and cyber policy coordination

ensuring compliance by the Australian Intelligence Community agencies with

Australian Law and ministerial directions

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

intergovernmental relations and communications with state and territory

governments

coordination of government administration

Australian Government employment workplace relations policy

Australian honours and symbols policy

government ceremonial and hospitality

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

reducing the burden of government regulation

women’s policies and programmes.

Details on the legislation administered by the Portfolio can be found at

www.dpmc.gov.au.

The Portfolio comprises of seven non-corporate Commonwealth entities, eight

corporate Commonwealth entities, and three Commonwealth Companies under the

Public Governance, Performance and Accountability Act 2013 (PGPA Act).

http://www.dpmc.gov.au/

Portfolio Overview

4

The Portfolio includes the following non-corporate Commonwealth entities under the

PGPA Act:


Australian National Audit Office

Australian Public Service 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 Portfolio includes the following corporate Commonwealth entities under the

PGPA Act:

Indigenous Business Australia

Indigenous Land Corporation

Northern Territory Land Councils

o Anindilyakwa Land Council

o Central Land Council

o Northern Land Council

o Tiwi Land Council

Torres Strait Regional Authority

Wreck Bay Aboriginal Community Council

The Portfolio includes the following Commonwealth Companies under the PGPA Act:

Aboriginal Hostels Limited

National Australia Day Council Limited

Outback Stores Pty Ltd

The structure and the outcomes of the Portfolio are depicted in diagrammatical form

on pages 9-11.

Portfolio Overview

5

The Department of the Prime Minister and Cabinet (PM&C) is a non-corporate

Commonwealth entity and is subject to the PGPA Act. 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.

PM&C is also responsible for Whole-of-Government policy and programmes on

Indigenous advancement, deregulation and women’s policy.

Aboriginal Hostels Limited (AHL) is a Commonwealth company subject to the

Corporations Act 2001 and the PGPA Act. AHL provides temporary accommodation to

Aboriginal and Torres Strait Islander people through a national network. AHL

provides accommodation that supports Aboriginal and Torres Strait Islander people to

access educational, employment-related and health opportunities.

The Aboriginal Land Commissioner (ALC) is an independent statutory office holder

under the Aboriginal Land Rights (Northern Territory) Act 1976 (ALR Act) and is subject

to the PGPA Act. The principal function of the Commissioner is to conduct formal

inquiries into applications for claims to traditional Aboriginal land in the Northern

Territory and to provide recommendations to the Minister for Indigenous Affairs for

the grant of land to traditional owners where appropriate.

The Australian National Audit Office (ANAO) is a non-corporate Commonwealth

entity established under the Auditor-General Act 1997 and is subject to the PGPA Act.

The ANAO assists the Auditor-General in undertaking the performance of their

functions under the Act.

The Australian Public Service Commission (APSC) is a non-corporate

Commonwealth entity with a number of defined functions under the Public Service Act

1999, is subject to the PGPA Act and has a central leadership role in providing

expertise, guidance and performance monitoring across the Australian Public Service

(APS). 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,

embedding APS Values, supporting high ethical standards and coordinating

workplace relations for Australian Government employment.

The position of Executive Director of Township Leasing (EDTL) is a statutory office

that is subject to the PGPA Act and was established under the ALRA to enter into

leases of Aboriginal-held land in the Northern Territory on behalf of the

Commonwealth, and to administer subleases and other rights and interests derived

from such leases. The primary function of the EDTL is to hold leases over townships

on Aboriginal land in the Northern Territory following agreement between the

Commonwealth and the respective Aboriginal Land Council and Land Trust.

Portfolio Overview

6

Indigenous Business Australia (IBA) is a corporate Commonwealth entity established

under the Aboriginal and Torres Strait Islander Act 2005 (ATSI Act) and is subject to the

PGPA Act. IBA creates opportunities for Aboriginal and Torres Strait Islander people

and communities to build assets and wealth. IBA assists Aboriginal and Torres Strait

Islander people to buy their own home, own their own business and, to invest in

commercial ventures that generate financial returns and can also provide employment,

training and supply chain opportunities.

The Indigenous Land Corporation (ILC) is a corporate Commonwealth entity

established under the ATSI Act and is subject to the PGPA Act. The ILC assists

Aboriginal and Torres Strait Islander people to acquire and manage land so as to

provide economic, environmental, social and cultural benefits. The ILC assists in the

delivery of sustainable benefits from land acquisition and by providing land

management assistance.

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

that is subject to the PGPA Act and is responsible for the coordination of Australia Day

celebrations across the nation and for the Australian of the Year Awards.

Anindilyakwa Land Council (ALCNT), Central Land Council (CLC), Northern Land

Council (NLC) and Tiwi Land Council (TLC) are the four Northern Territory Land

Councils established under the ALRA. The Land Councils are subject to the PGPA Act.

Each is a corporate Commonwealth entity established to represent Aboriginal interests

in a range of processes under the ALRA.

The Office of National Assessments (ONA) is a non-corporate Commonwealth entity

operating under the Office of National Assessments Act 1977 and is subject to the PGPA

Act. 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 a non-corporate

Commonwealth entity established under the Ombudsman Act 1976 and is subject to the

PGPA Act. The Office ensures administrative action by Australian Government

agencies is fair and accountable by handling complaints, conducting investigations,

performing audits and inspections, encouraging good administration, and discharging

other specialist oversight tasks - such as monitoring the operation of the

Commonwealth public interest disclosure scheme and the exercise of coercive

immigration powers. The Commonwealth Ombudsman is also the Defence Force,

Immigration, Law Enforcement, Taxation, Postal Industry, and Overseas Students

Ombudsman.

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

non-corporate Commonwealth entity under the Inspector-General of Intelligence and

Portfolio Overview

7

Security Act 1986 and is subject to the PGPA Act. The OIGIS 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

non-corporate Commonwealth entity that supports the Governor-General to enable

them to perform their official duties and is subject to the PGPA Act. 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.

Outback Stores Pty Ltd (OBS) is a Commonwealth Company subject to the

Corporations Act 2001 and the PGPA Act. OBS promotes the health, employment and

economic development of remote Indigenous communities by managing quality,

sustainable retail stores. OBS helps Aboriginal and Torres Strait Islander people to

improve their standard of living and achieve health goals.

The Registrar of Indigenous Corporations is an independent statutory office holder

who administers the Corporations (Aboriginal and Torres Strait Islander) Act 2006 and is

subject to the PGPA Act. The Registrar of Indigenous Corporations registers and

regulates Aboriginal and Torres Strait Islander corporations.

The Torres Strait Regional Authority (TSRA) is a corporate Commonwealth entity

established by the Aboriginal and Torres Strait Islander (ATSI) Act 2005 and is subject to

the PGPA Act. TSRA formulates, implements and monitors the effectiveness of

programmes for Torres Strait Islander and Aboriginal people living in the Torres Strait

and also advises the Minister for Indigenous Affairs about issues relevant to Torres

Strait Islander and Aboriginal people living in the Torres Strait region. TSRA works to

empower Torres Strait Islander and Aboriginal people living in the Torres Strait to

determine their own affairs based on the ailan kastom (island custom) of the Torres

Strait.

The Wreck Bay Aboriginal Community Council (WBACC) is a corporate

Commonwealth entity established by the Aboriginal Land Grant (Jervis Bay Territory) Act

1986 and is subject to the PGPA Act. The council holds title to land and provides

service to the Aboriginal community of Wreck Bay.

Portfolio Overview

8

Overview of Additional Estimates for the Portfolio

The 2014-15 PM&C PAES demonstrate the change in resourcing of the Portfolio since

the 2014-15 PB Statements. Portfolio resources have been modified as a result of new

measures announced at the Mid-Year Economic and Fiscal Outlook (MYEFO), and

government decisions since MYEFO.

The Department of the Prime Minister and Cabinet; Office of National Assessments,

Office of the Commonwealth Ombudsman; Office of the Inspector-General of

Intelligence and Security; and Office of the Official Secretary to the Governor-General

are the only agencies in the Portfolio that have been affected by changes since the

publication of the 2014-15 PB Statements. No other agencies in the Portfolio are

required to report in PAES, as no additional funding is provided through Appropriation

Bills Nos. 3 and 4 2014-15. Further detail on agency responsibilities can be sourced from

the 2014-15 PB Statements.

Portfolio Overview

9

Figure 1: Prime Minister and Cabinet Portfolio Structure and Outcomes

Prime Minister — The Hon Tony Abbott MP

Minister for Indigenous Affairs — Senator the Hon Nigel Scullion

Minister Assisting the Prime Minister for the Public Service — Senator the Hon Eric Abetz

Minister Assisting the Prime Minister for Women — Senator the Hon Michaelia Cash

Minister Assisting the Prime Minister for the Centenary of ANZAC – Senator the Hon Michael Ronaldson

Parliamentary Secretary to the Prime Minister — The Hon Alan Tudge MP

Parliamentary Secretary to the Prime Minister — The Hon Christian Porter MP

Department of the Prime Minister and Cabinet Secretary: Mr Michael Thawley AO

Outcome 1: Prime Minister and Cabinet - 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 programme delivery.

Outcome 2: Indigenous - Improve results for Indigenous Australians including in relation to school attendance, employment and community safety, through delivering services and programmes, and through measures that recognise the special place that Indigenous people hold in this Nation.

Aboriginal Hostels Limited Chief Executive Officer: Ms Joy Savage

Outcome: Improved access to education, employment, health and other services for Aboriginal and Torres Strait Islander people travelling or relocating through the operation of temporary hostel accommodation services.

Australian National Audit Office Auditor-General: Mr Ian McPhee AO, 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: The Hon John Lloyd PSM

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.

Indigenous Business Australia Chief Executive Officer: Mr Christopher Fry

Outcome: Improved wealth acquisition to support the economic independence of Aboriginal and Torres Strait Islander peoples through commercial enterprise, asset acquisition, construction and access to concessional home and business loans.

Continued on next page.

Portfolio Overview

10

Indigenous Land Corporation Chief Executive Officer: Mr Mike Dillon

Outcome: Enhanced socio-economic development, maintenance of cultural identity and protection of the environment by Indigenous Australians through land acquisition and management.

National Australia Day Council Limited Chief Executive Officer: Mr Jeremy Lasek

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.

Northern Territory Land Councils

Anindilyakwa Land Council - Chief Executive Officer: Mr Mark Hewitt

Central Land Council - Accountable Authority: Mr Francis Kelly (Chair) and Mr David Ross (Director)

Northern Land Council - Chief Executive Officer: Mr Joe Morrison

Tiwi Land Council - Chief Executive Officer: Mr Brian Clancy

Objective: Represent Aboriginal interests in various processes under the Aboriginal Land Rights (Northern Territory) Act 1976. The Central Land Council and Northern Land Council are Native Title Representative Bodies under the Native Title Act 1993.

Office of National Assessments Director General: Mr Richard Maude

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

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 Mark Fraser

Outcome: 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.


Portfolio Overview

11

Outback Stores Pty Ltd Chief Executive Officer: Mr Steve Moore

Objective: To improve access to affordable, healthy food for Indigenous communities, particularly in remote areas, through providing food supply and store management and support services.

Torres Strait Regional Authority Chief Executive Officer: Mr Wayne See Kee

Outcome: Progress towards closing the gap for Torres Strait Islander and Aboriginal people living in the Torres Strait Region through development planning, coordination, sustainable resource management, and preservation and promotion of Torres Strait Islander and Aboriginal culture.

Wreck Bay Aboriginal Community Council Chief Executive Officer: Mr Mal Hansen

Objective: Established by the Aboriginal Land Grant (Jervis Bay Territory) Act 1986 to hold title to land and provide council services to the Aboriginal Community of Jervis Bay.

Portfolio Overview

12

Portfolio Resources

Table 1 shows for those entities reporting in the PAES the additional resources

provided to the Portfolio in the 2014-15 Budget year, by entity.

Table 1: Portfolio Resources 2014-15

Appropriation Receipts Total

Bill No. 3 Bill No. 4 Special

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

Department of the Prime

Minister and Cabinet

Administered appropriations 40,814 - - - 40,814

Departmental appropriations 1,912 318 - - 2,230

Total: 42,726 318 - - 43,044

Office of National

Assessments

Departmental appropriations 1,006 - - - 1,006

Total: 1,006 - - - 1,006

Office of the

Commonwealth

Ombudsman

Departmental appropriations 537 - - 696 1,233

Total: 537 - - 696 1,233

Office of the

Inspector-General of

Intelligence and Security

Departmental appropriations 840 - - - 840

Total: 840 - - - 840

Office of the Official

Secretary to the

Governor-General

Departmental appropriations 168 - - - 168

Total: 168 - - - 168

Portfolio total 46,291

Resources available w ithin portfolio: 46,291

Portfolio Overview

13

The Prime Minister and Cabinet Portfolio have the following new measures since the

2014-15 Budget:

Australian Youth Forum cessation.

Smaller Government – Prime Minister and Cabinet Portfolio.

Reform of the Remote Jobs and Communities Programme.

Municipal and Essential Services – transition arrangements.

National Security – additional counter-terrorism funding.

Office of the Official Secretary to the Governor-General – additional funding.

For descriptions of the measures, please see the published 2014-15 MYEFO Statement.

15

ENTITY ADDITIONAL ESTIMATES

STATEMENTS

Department of the Prime Minister and Cabinet ........................................................ 17

Office of National Assessments ................................................................................ 51

Office of the Commonwealth Ombudsman .............................................................. 67

Office of the Inspector-General of Intelligence and Security ................................. 83

Office of the Official Secretary to the Governor-General ........................................ 97

17

DEPARTMENT OF THE PRIME MINISTER AND CABINET

Section 1: Entity Overview and Resources .............................................................. 18

1.1 Strategic Direction .................................................................................................. 18

1.2 Entity Resource Statement .................................................................................... 18

1.3 Entity Measures Table ........................................................................................... 22

1.4 Additional Estimates and Variations ...................................................................... 23

1.5 Breakdown of Additional Estimates by Appropriation Bill ...................................... 25

Section 2: Revisions to Entity Outcomes and Planned Performance ................... 26

2.1 Resources and Performance Information .............................................................. 26

Section 3: Explanatory Tables and Budgeted Financial Statements ..................... 37

3.1 Explanatory Tables ................................................................................................ 37

3.2 Budgeted Financial Statements ............................................................................. 38

Entity Additional Estimates Statements — PM&C

18

DEPARTMENT OF THE PRIME MINISTER AND CABINET

Section 1: Entity Overview and Resources

1.1 STRATEGIC DIRECTION

The Strategic Direction Statement for PM&C can be found in the 2014–15

PB Statements. There has been no change to PM&C’s strategic direction since the

publication of the 2014–15 PB Statements.

1.2 ENTITY RESOURCE STATEMENT

The Entity Resource Statement details the resourcing for PM&C at Additional

Estimates. Table 1.1 outlines the total resourcing available from all sources for the

2014-15 Budget year, including variations through Appropriation Bills (Nos. 3 and 4),

Special Appropriations and Special Accounts.


19

Table 1.1: PM&C Resource Statement — Additional Estimates for 2014-15 as at Additional Estimates February 2015

Total Estimate as Proposed Total

available at Budget + Additional = estimate

appropriation Estimate at Additional

Estimates

2013- 14 2014- 15 2014- 15 2014- 15

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

Ordina ry a nnua l se rvic e s1

De pa rtme nta l a ppropria tion

Prior year departmental

appropriation2

- 22,901 (22,901) -

Departmental appropriation3

366,044 590,106 1,912 592,018

s74 Retained Revenue Receipts4

21,219 8,613 - 8,613

Tota l 3 8 7 ,2 6 3 6 2 1,6 2 0 (2 0 ,9 8 9 ) 6 0 0 ,6 3 1

Administe re d e xpe nse s

Outcome 15

14,247 14,062 892 14,954

Outcome 2 620,539 1,153,183 39,922 1,193,105

Payments to corporate entities6

90,076 130,367 (309) 130,058

Tota l 7 2 4 ,8 6 2 1,2 9 7 ,6 12 4 0 ,5 0 5 1,3 3 8 ,117

Tota l ordina ry a nnua l se rvic e s A 1,112 ,12 5 1,9 19 ,2 3 2 19 ,5 16 1,9 3 8 ,7 4 8

Othe r se rvic e s7


Spe c ific pa yme nts to S ta te s,

ACT, NT a nd loc a l gove rnme nt

Outcome 2: Indigenous 27,044 8,517 - 8,517

Tota l 2 7 ,0 4 4 8 ,5 17 - 8 ,5 17

De pa rtme nta l non- ope ra ting

Equity injections 8,528 5,887 318 6,205

Tota l 8 ,5 2 8 5 ,8 8 7 3 18 6 ,2 0 5

Administe re d non- ope ra ting

Administered assets and liabilities 67 - - -

Payments to corporate entities

- non- operating 21,065 38,124 - 38,124

Tota l 2 1,13 2 3 8 ,12 4 - 3 8 ,12 4

Tota l othe r se rvic e s B 5 6 ,7 0 4 5 2 ,5 2 8 3 18 5 2 ,8 4 6

Tota l a va ila ble a nnua l

a ppropria tions 1,16 8 ,8 2 9 1,9 7 1,7 6 0 19 ,8 3 4 1,9 9 1,5 9 4

Spe c ia l a ppropria tions

Spe c ia l a ppropria tions limite d

by c rite ria /e ntitle me nt

Public Governance, Performance and

Accountability Act 2013 - s778 - - 10 10

Aboriginal Lands Rights

(Northern Territory) Act 1976 92,766 122,955 - 122,955

Higher Education Support

Act 2003 26,628 55,802 - 55,802



20

Table 1.1: PM&C Resource Statement — Additional Estimates for 2014-15 as at Additional Estimates February 2015 (continued)


available at Budget+

Additional=

estimate


Estimates

2013- 14 2014- 15 2014- 15 2014- 15

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


by a mount

Indigenous Education (Targeted

Assistance) Act 2000 91,912 - - -

Tota l spe c ia l a ppropria tions C 2 11,3 0 6 17 8 ,7 5 7 10 17 8 ,7 6 7

Tota l a ppropria tions e xc luding

Spe c ia l Ac c ounts 1,3 8 0 ,13 5 2 ,15 0 ,5 17 19 ,8 4 4 2 ,17 0 ,3 6 1

Spe c ia l Ac c ounts

Opening balance9

32,175 51,747 2,404,182 2,455,929

Appropriation Receipts10

91,983 122,000 - 122,000

Non- appropriation receipts

to Special Accounts 2,662,930 95,122 3,794,534 3,889,656

Tota l Spe c ia l Ac c ount D 2 ,7 8 7 ,0 8 8 2 6 8 ,8 6 9 6 ,19 8 ,7 16 6 ,4 6 7 ,5 8 5

Tota l re sourc ing

(A+B+C+D) 4,167,223 2,419,386 6,218,560 8,637,946

Less appropriations drawn from

annual or special appropriations

above and credited to special

accounts11

and/or payments to corporate

entities through annual

appropriations (203,124) (290,491) (309) (290,800)

Tota l ne t re sourc ing for PM&C 3 ,9 6 4 ,0 9 9 2 ,12 8 ,8 9 5 6 ,2 18 ,2 5 1 8 ,3 4 7 ,14 6

1. Appropriation Act (No. 1) 2014-15 and Appropriation Bill (No. 3) 2014-15.

2. Estimated adjusted balance carried from previous year for annual appropriations

3. Includes an amount of $13.2m in 2014-15 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. Estimated retained revenue receipts under section 74 of the Public Governance, Performance and Accountability (PGPA) Act 2013.

5. Includes an amount of $0.2m in 2014-15 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. ‘Corporate Entities’ are Corporate Commonwealth Entities and Commonwealth Companies as defined under the PGPA Act 2013.


8. Repayments not provided for under other appropriations.

9. Estimated opening balance for special accounts (less ‘Special Public Money’ held in a Services for Other Entities and Trust Moneys Special Accounts (SOETM)). For further information on Special Accounts see Table 3.1.1.

10. Appropriation receipts from Department of Social Services annual and special appropriations for 2013-14 included above.

11. Appropriation receipts from other entities credited to PM&C’s Special Accounts.

Reader note: All figures are GST exclusive.


21

Table 1.1: PM&C Resource Statement — Additional Estimates for 2014-15 as at Additional Estimates February 2015 (continued)

Third Party Payments from and on behalf of other entities

Estimate at Estimate at

Budget Additional

Estimates

2014- 15 2014- 15

$'000 $'000

Receipts received from other entities for the provision of services

(disclosed above in s74 Retained Revenue Receipts 8,613 8,613

section above)

Payments made to corporate entities within the Portfolio

Indigenous Land Corporation 9,551 9,527

Ingigenous Business Australia 71,296 34,328

Aboriginal Hostels Limited 39,400 38,044

Torres Strait Regional Authority 48,244 48,159


22

1.3 ENTITY MEASURES TABLE

Table 1.2 summarises new Government measures taken since the 2014-15 Budget. The

table is split into revenue, expense and capital measures, with the affected programme

identified.

Table 1.2: Entity 2014-15 Measures since Budget

Programme 2014-15 2015-16 2016-17 2017-18

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

Expense measures

Australian Youth Forum - cessation 1.1

Administered expenses 366 366 366 366

Total 366 366 366 366

Smaller Government - Prime

Minister and Cabinet Portfolio 1.1

Administered expenses - (26) (26) (26)

Total - (26) (26) (26)

Reform of the Remote Jobs and

Communities Programme 2.1

Administered expenses (25,338) (51,206) (13,974) (449)

Total (25,338) (51,206) (13,974) (449)

Municipal and Essential Services -

transition arrangements

Administered expenses 2.5 45,000 - - -

Departmental expenses 2.6 1,280 - - -

Total 46,280 - - -

Total expense measures

Administered 20,028 (50,866) (13,634) (109)

Departmental 1,280 - - -

Total 21,308 (50,866) (13,634) (109)

Prepared on a Government Financial Statistics (fiscal) basis.


23

1.4 ADDITIONAL ESTIMATES AND VARIATIONS

The following tables detail the changes to the resourcing for PM&C at Additional

Estimates, by outcome. Table 1.3 details the Additional Estimates and variations

resulting from new measures since the 2014-15 Budget in Appropriation Bills (Nos. 3

and 4). Table 1.4 details Additional Estimates or variations through other factors, such

as parameter adjustments.

Table 1.3: Additional Estimates and Variations to Outcomes from Measures since 2014-15 Budget

Programme 2014-15 2015-16 2016-17 2017-18

impacted $'000 $'000 $'000 $'000

Outcome 1

Increase in estimates (administered)

Australian Youth Forum -

cessation 1.1 366 366 366 366

Decrease in estimates (administered)

Smaller Government - Prime

Minister and Cabinet Portfolio 1.1 - (26) (26) (26)

Net impact on estimates

for Outcome 1 (administered) 366 340 340 340

Outcome 2



transition arrangements 2.5 45,000 - - -


Reform of the Remote Jobs and

Communities Programme 2.1 (25,338) (51,206) (13,974) (449)


for Outcome 2 (administered) 19,662 (51,206) (13,974) (449)

Increase in estimates (departmental)


transition arrangements 2.6 1,280 - - -


for Outcome 2 (departmental) 1,280 - - -


24

Table 1.4: Additional Estimates and Variations to Outcomes from Other Variations

Programme 2014-15 2015-16 2016-17 2017-18

impacted $'000 $'000 $'000 $'000

Outcome 1


Support to the former

Goveners-General 1.1 535 350 248 121


Application of economic parameters 1.1 (9) (31) (41) (42)


for Outcome 1 (administered) 526 319 207 79

Decrease in estimates (departmental)

Application of economic parameters 1.1 - (195) (188) (285)


for Outcome 1 (departmental) - (195) (188) (285)

Outcome 2


Reform of Remote Jobs and

Communities Programme 2.1 15,096 29,228 49,458 49,379

Transfer from Attorney-General's

Department 2.4 5,331 5,211 5,316 5,422


2013-14 Humanitarian Programme -

Reduction 2.1 (130) (120) (160) (130)

Smaller Government - cessation of

Indigenous Business Policy

Advisory Group 2.1 (37) (37) (37) (37)


for Outcome 2 (administered) 20,260 34,282 54,577 54,634


Transfer from Attorney-General's

Department 2.6 646 643 640 646

Transfer from Industry Department 2.6 318 - - -


Communications savings 2.6 (14) (29) (28) (29)



for Outcome 2 (departmental) 950 116 112 (138)


25

1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION

BILL

The following tables detail the Additional Estimates sought for PM&C through

Appropriation Bills (Nos. 3 and 4).

Table 1.5: Appropriation Bill (No. 3) 2014-15

2013-14 2014-15 2014-15 Additional Reduced

Available Budget Revised Estimates Estimates

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

ADMINISTERED ITEMS

Outcome 1

Prime Minister and Cabinet 14,247 14,062 14,954 901 (9)

Outcome 2

Indigenous 620,539 1,153,183 1,193,105 65,260 (25,338)

Total 634,786 1,167,245 1,208,059 66,161 (25,347)

DEPARTMENTAL PROGRAMMES

Outcome 2

Indigenous 172,996 296,862 298,774 1,926 (14)

Total 172,996 296,862 298,774 1,926 (14)

Total administered and

departmental 807,782 1,464,107 1,506,833 68,087 (25,361)




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

Non-operating

Equity injections 8,528 5,887 5,887 - -

Transfer from the Department

of Industry - - 318 318 -

Total non-operating 8,528 5,887 6,205 318 -


Total 8,528 5,887 6,205 318 -


26

Section 2: Revisions to Entity Resources and Planned Performance

2.1 RESOURCES AND PERFORMANCE INFORMATION

There are no changes to PM&C’s outcome and performance information as reported in

the 2014–15 PB Statements.

OUTCOME 1: PRIME MINISTER AND CABINET

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 programme delivery.

Outcome 1 Strategy

There are no changes to the strategy for Outcome 1 as reported in the 2014–15

PB Statements.


27

Table 2.1 Budgeted Expenses and Resources for Outcome 1

Outcome 1: Provide high quality policy advice and support 2013-14 2014-15

Prime Minister, the Cabinet, Portfolio Ministers and Actual Revised

Secretaries including through the coordination of expenses Estimated

activities, policy development and programme delivery. expenses

$'000 $'000

Programme 1.1: Prime Minister and Cabinet

Administered expenses

Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 ) 14,247 13,531

Special Accounts 381 5

Departmental expenses

Departmental appropriation1 217,827 294,745

Expenses not requiring appropriation in the Budget year2 12,825 12,590

Total for Programme 1.1 245,280 320,871

Outcome 1 Totals by appropriation type

Administered Expenses

Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 ) 14,247 13,531

Special Accounts 381 5




Total expenses for Outcome 1 245,280 320,871

2013-14 2014-15

Average Staffing Level (number) 737 704 1. Departmental Appropriation combines "Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)

and "Retained Revenue Receipts under s74 of the PGPA Act 2013".

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


28

Programme 1.1: Prime Minister and Cabinet

Programme 1.1 Objective

There are no changes to the programme objective as reported in the 2014–15

PB Statements.

Programme 1.1 Expenses

2013-14 2014-15 2015-16 2016-17 2017-18

Actual Revised Forw ard Forw ard Forw ard

budget year 1 year 2 year 3

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

Annual administered expenses:

Compensation and Legal Expenses 115 117 120 121 123

National Australia Day Council Limited 3,406 3,796 3,814 3,866 3,930

National Compact, Philanthropy and

Volunteering1 2,616 - - - -

National Counter Terrorism Committee

Secretariat 111 111 112 113 114

Office for Women 2,670 3,510 3,566 3,638 3,346

Parliament House Briefing Room 424 431 447 454 464

Prime Miniser's Official Residences 1,611 1,697 1,743 1,785 1,838

State Occasion and Official Visits 3,152 3,321 3,584 3,669 3,769

Support to the former

Governors-General 4,096 548 506 472 441

Special Account Expenses:

Services for Other Entities and Trust

Moneys 381 5 5 5 -

Annual departmental expenses:

Departmental Appropriations2 217,827 294,745 105,948 104,006 105,116

Expenses not requiring appropriation in

the Budget year3 12,825 12,590 14,312 9,964 10,607

Total programme expenses 249,234 320,871 134,157 128,093 129,748 1. The National Compact, Philanthropy and Volunteering function was transferred to the Department of

Social Services.

2. Amounts for 2013-14 and 2014-15 include expenses related to the G20 Taskforce.


Programme 1.1 Deliverables

There are no changes to the deliverables as reported in the 2014–15 PB Statements.

Programme 1.1 Key Performance Indicators

There are no changes to the key performance indicators as reported in the 2014–15

PB Statements.


29

OUTCOME 2: INDIGENOUS

Outcome 2: Improve results for Indigenous Australians including in relation to school attendance, employment and community safety, through delivering services and programmes, and through measures that recognise the special place that Indigenous people hold in this Nation.

Outcome 2 Strategy


PB Statements.


Outcome 2: Improve results for Indigenous Australians 2013-14 2014-15

relation to school attendance, employment and community Actual Revised

through delivering services and programmes, and through expenses Estimated

measures that recognise the special place that Indigenous expenses

people hold in this nation.

$'000 $'000

Programme 2.1: Indigenous 1


Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 ) 620,539 -

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

Special appropriations 211,306 -

Special Accounts 139,137 -

Departmental expenses -

Departmental appropriation2 141,581 -

Expenses not requiring appropriation in the Budget year3 13,989 -

Total for Programme 2.1 1,126,552 -

Program 2.1: Job, Land and Economy


Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 ) - 564,704

Special appropriations - 122,955

Special Accounts - 262,366

Total for Programme 2.1 - 950,025

Program 2.2: Children and Schooling



Other services (Appropriation Act No. 2 and Bill No. 4 ) - 8,517

Special appropriations - 55,802

Special Accounts - 5

Total for Programme 2.2 - 295,708 Continued on next page.


30

Table 2.1 Budgeted Expenses and Resources for Outcome 2 (continued)

Outcome 2: Improve results for Indigenous Australians 2013-14 2014-15

relation to school attendance, employment and community Actual Revised

through delivering services and programmes, and through expenses Estimated

measures that recognise the special place that Indigenous expenses

people hold in this nation.

$'000 $'000

Program 2.3: Safety and Wellbing




Program 2.4: Culture and Capability




Program 2.5: Remote Australia Strategies




Program 2.6: Programme Support


Departmental appropriation2 - 292,223

Expenses not requiring appropriation in the Budget year3 - 6,672




Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 ) 620,539 1,193,100

Other services (Appropriation Act No. 2 and Bill No. 4 ) - 8,517

Special appropriations 211,306 178,757

Special Accounts 139,137 262,371




Total expenses for Outcome 2 1,126,552 1,941,640

2013-14 2014-15

Average Staffing Level (number) 896 1,618 1. Outcome 2 was established in September 2013 under a single Programme 2.1 following transfers of

Indigenous functions from various agencies under the AAO of 18 September 2013 and then 12 December 2013. From 1 July 2014, Indigenous administered programmes are delivered using a five-programme structure established under the Indigenous Advancement Strategy.

2. Departmental Appropriation combines "Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)” and "Retained Revenue Receipts under s74 of the PGPA Act 2013".



31

Programme 2.1: Indigenous Advancement – Jobs, Land and Economy



PB Statements.


2013-14 2014-15 2015-16 2016-17 2017-18



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


Ordinary annual services - 564,704 613,009 666,535 650,817

Special Appropriations:

Aboriginal Land Rights (Northern Territory)

Act 1976

Aboriginal Benefit Account - 122,000 146,000 135,000 135,000

Ranger Agreement - 955 979 1,003 1,028


Aboriginal and Torres Strait Islander Land

Account - 50,248 51,366 52,761 54,088

Aboriginal Benefit Account - 211,958 186,615 179,028 139,128

Aboriginal and Torres Strait Islander

Corporations Unclaimed Money - 160 - - -

Total programme expenses - 950,025 997,969 1,034,327 980,061

Less appropriations draw n from special

appropriations above and credited to

special accounts - (122,000) (146,000) (135,000) (135,000)

Total net programme expenses - 828,025 851,969 899,327 845,061





PB Statements.


32

Programme 2.2: Indigenous Advancement – Children and Schooling


There are no changes to the programme objective as reported in the 2014–15 PB Statements.


2013-14 2014-15 2015-16 2016-17 2017-18



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



Specif ic payments to States,

ACT, NT and local government - 8,517 8,647 7,648 7,762


Higher Education Support Act 2003

Commonwealth Scholarship Programme - 16,429 14,003 14,774 15,498

Indigenous Support Programme - 39,373 39,871 40,810 41,871


Aboriginal Tutorial Assistance

Superannuation Scheme - 5 5 5 5

Total programme expenses - 295,708 286,442 288,096 290,799





PB Statements.


33

Programme 2.3: Indigenous Advancement – Safety and Wellbeing




2013-14 2014-15 2015-16 2016-17 2017-18



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








PB Statements.


34

Programme 2.4: Indigenous Advancement – Culture and Capability




2013-14 2014-15 2015-16 2016-17 2017-18



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








PB Statements.


35

Programme 2.5: Indigenous Advancement – Remote Australia Strategies




2013-14 2014-15 2015-16 2016-17 2017-18



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








PB Statements.


36

Programme 2.6: Indigenous Advancement – Programme Support




2013-14 2014-15 2015-16 2016-17 2017-18



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


Departmental Appropriations - 292,223 265,346 265,978 266,464


the Budget year1 - 6,672 7,037 7,199 7,577







PB Statements.


37

Section 3: Explanatory Tables and Budgeted Financial Statements

3.1 EXPLANATORY TABLES

Estimates of Special Account Flows

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

purposes. Table 3.1.1 shows the expected additions (receipts) and reductions

(payments) for each account used by PM&C. The corresponding table in the 2014-15

PB Statements is Table 3.1.2.

Table 3.1.1: Estimates of Special Account Flows and Balances Opening Closing

balance Receipts Payments Adjustments balance

2014-15 2014-15 2014-15 2014-15 2014-15

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

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

Services for Other Entities and Trust

Moneys Special Account - Department

of the Prime Minister and Cabinet - s20 1 603 - (5) - 598

FMA Act Det 2008/13 (A) 976 8 (381) - 603


Corporations Unclaimed Money

Account - s21 FMA Act - Corporations

(Aboriginal and Torres Strait Islander) 2 717 - (160) - 557

Act 2006 Det 2006/551-20 (A) - 7 - 710 717


Land Account - s21 FMA Act -


Commission Act 2005 2 1,974,027 2,961,438 (2,988,820) - 1,946,645

Det 2005/192W (A) 1,968,218 2,858,499 (2,852,690) - 1,974,027

Aboriginal Benefit Account - s21 FMA

Act - Aboriginal Land Rights

(Northern Territory) Act 1976 2 468,409 928,183 (1,063,535) - 333,057

Det 1976/62 (A) 418,295 993,568 (943,454) - 468,409

Aboriginal Tutorial Assistance

Supperannuation Special Account - 2 960 35 (5) - 990

s20 FMA Act Det 2003/45 (A) - 960 - - 960

Indigenous Remote Service Delivery

Special Account - s20 FMA Act 2 11,213 - - - 11,213

Det 2010/06 (A) - 23 (8,250) 19,440 11,213

Total Special Accounts

2014-15 Budget estimate 2,455,929 3,889,656 (4,052,525) - 2,293,060

2013-14 actual 2,387,489 3,853,065 (3,804,775) 20,150 2,455,929 (A) = Administered


38

3.2 BUDGETED FINANCIAL STATEMENTS

3.2.1 Analysis of Budgeted Financial Statements

PM&C’s budgeted financial statements have changed since the publication of the

2014-15 PB Statements as a result of the measures identified in section 1.3 and the

finalisation of the transfer of functions from the 18 September 2013 Machinery of

Government changes.

Departmental Financial Statements

The departmental income statement shows PM&C is projecting a $13.7 million deficit

for 2014-15, down from $8.8 million projected at Budget. This is due to an increase in

depreciation and amortisation expense following the completion of asset transfers

from the agencies involved in the Machinery of Government changes. These transfers

have also increased the net asset balance by $104.3 million to $118.8 million.

Administered Financial Statements

The estimated administered expenses have increased since Budget primarily due to

funding received to support the continuation of Municipal and Essential Services, the

transfer of the Indigenous Broadcasting Programme from the Attorney-General’s

Department, and adjustments following the September 2013 Machinery of

Government changes.


39

3.2.2 Budgeted Financial Statements


Table 3.2.1: Budgeted Departmental Comprehensive Income Statement (Showing Net Cost of Services)


budget estimate estimate estimate

2013-14 2014-15 2015-16 2016-17 2017-18

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

EXPENSES

Employee benefits 224,793 301,607 261,984 260,666 261,937

Suppliers 142,643 290,279 109,994 109,791 110,123

Grants 729 402 402 402 402

Depreciation and amortisation 19,749 13,661 20,121 16,141 17,156

Finance costs 131 19 18 16 15

Losses from asset sales 31 - - - -

Total expenses 388,076 605,968 392,519 387,016 389,633

LESS:

OWN-SOURCE INCOME

Own-source revenue

Sale of goods and rendering of services 21,466 8,199 5,404 5,430 5,459

Total own-source revenue 21,466 8,199 5,404 5,430 5,459

Gains

Sale of assets 54 - - - -

Other gains 6,869 5,339 1,104 891 897

Total gains 6,923 5,339 1,104 891 897

Total own-source income 28,389 13,538 6,508 6,321 6,356

Net cost of (contribution by)

services 359,687 592,430 386,011 380,695 383,277

Revenue from Government 351,150 578,769 365,890 364,554 366,121

Surplus (Deficit) (8,537) (13,661) (20,121) (16,141) (17,156)

Total comprehensive income (loss) (8,537) (13,661) (20,121) (16,141) (17,156)



40

Table 3.2.1: Budgeted Departmental Comprehensive Income Statement (Showing Net Cost of Services) (continued)

Note: Impact of Net Cash Appropriation Arrangements

2013-14 2014-15 2015-16 2016-17 2017-18

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

Total Comprehensive Income

(loss) excluding depreciation/

amortisation expenses

previously funded through

revenue appropriations 11,212 - - - -

less depreciation/amortisation expenses

previously funded through revenue

appropriations1 19,749 13,661 20,121 16,141 17,156


(loss) - as per the Statement of

Comprehensive Income (8,537) (13,661) (20,121) (16,141) (17,156)

1. From 2010-11, the Government introduced net cash appropriation arrangements where Appropriation Act (No. 1) or Bill (No. 3) revenue appropriations for the depreciation/amortisation expenses of Non-Corporate Commonwealth Entities were replaced with a separate capital budget (the Departmental Capital Budget, or DCB) provided through Appropriation Act No. 1 or Bill No. 3 equity appropriations. For information regarding DCBs, please refer to Table 3.2.5 Capital Budget Statement – Departmental.

Prepared on Australian Accounting Standards basis.


41

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



2013-14 2014-15 2015-16 2016-17 2017-18

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

ASSETS

Financial assets

Cash and cash equivalents 1,633 500 500 500 500

Trade and other receivables 123,928 119,209 76,414 75,959 74,904

Other f inancial assets 2,159 486 362 365 368

Total financial assets 127,720 120,195 77,276 76,824 75,772

Non-financial assets

Land and buildings 118,352 120,486 118,837 124,134 130,161

Property, plant and equipment 18,580 16,670 16,708 16,729 17,308

Intangibles 9,698 14,813 18,184 21,666 21,385

Other non-financial assets 6,213 3,922 3,912 3,905 3,917

Total non-financial assets 152,843 155,891 157,641 166,434 172,771

Total assets 280,563 276,086 234,917 243,258 248,543

LIABILITIES

Payables

Suppliers 35,549 50,568 27,406 27,354 27,438

Other payables 16,240 15,497 14,838 13,863 12,422

Total payables 51,789 66,065 42,244 41,217 39,860

Provisions

Employee provisions 101,124 90,128 71,465 72,150 72,511

Other provisions 1,302 1,118 655 522 463

Total provisions 102,426 91,246 72,120 72,672 72,974

Total liabilities 154,215 157,311 114,364 113,889 112,834

Net assets 126,348 118,775 120,553 129,369 135,709

EQUITY*

Contributed equity 121,618 140,618 162,541 185,055 206,705

Reserves 8,231 8,231 8,231 8,231 8,231

Retained surplus

(accumulated deficit) (3,501) (30,074) (50,219) (63,917) (79,227)

Total Equity 126,348 118,775 120,553 129,369 135,709 * “Equity” is the residual interest in assets after deduction of liabilities.



42

Table 3.2.3: Departmental Statement of Changes in Equity — Summary of Movement (Budget Year 2014-15)

Retained Asset Contributed Total

earnings revaluation equity/ equity

reserve capital

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

Opening balance as at 1 July 2014

Balance carried forw ard from

previous period (3,501) 8,231 121,618 126,348

Adjustment for changes in

accounting policies - - (136) (136)

Adjusted opening balance (3,501) 8,231 121,482 126,212

Comprehensive income

Other comprehensive income -

Surplus (deficit) for the period (13,661) - - (13,661)

Total comprehensive income (13,661) - - (13,661)

of w hich:

Attributable to the Australian Government (13,661) - - (13,661)

Transactions with owners

Distributions to owners

Returns of capital:

Other (12,912) - - (12,912)

Contributions by owners

Equity Injection - Appropriation - - 5,887 5,887

Departmental Capital Budget (DCBs) - - 13,249 13,249

Sub-total transactions with owners (12,912) - 19,136 6,224

Estimated closing balance

as at 30 June 2015 (30,074) 8,231 140,618 118,775 Prepared on Australian Accounting Standards basis.


43

Table 3.2.4: Budgeted Departmental Statement of Cash Flows (as at 30 June)



2013-14 2014-15 2015-16 2016-17 2017-18

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

OPERATING ACTIVITIES

Cash received

Appropriations 313,642 569,025 408,596 365,011 367,178


Net GST received 9,919 - - - -

Total cash received 345,377 580,119 414,211 370,436 372,632

Cash used

Employees 196,781 307,264 279,543 259,090 260,679

Suppliers 124,006 273,904 134,266 110,944 111,551

Other 22,476 402 402 402 402

Total cash used 343,263 581,570 414,211 370,436 372,632

Net cash from (used by)

operating activities 2,114 (1,451) - - -

INVESTING ACTIVITIES

Cash received

Proceeds from sales of property,

plant and equipment 54 - - - -

Total cash received 54 - - - -

Cash used

Purchase of property, plant,

equipment and intangibles 11,569 19,136 16,850 23,693 25,381

Total cash used 11,569 19,136 16,850 23,693 25,381


investing activities (11,515) (19,136) (16,850) (23,693) (25,381)

FINANCING ACTIVITIES

Cash received



Net cash used by

financing activities 10,107 19,454 16,850 23,693 25,381

Net increase (decrease)

in cash held 706 (1,133) - - -

Cash and cash equivalents at the

beginning of the reporting period 927 1,633 500 500 500


end of the reporting period 1,633 500 500 500 500 Prepared on Australian Accounting Standards basis.


44

Table 3.2.5: Capital Budget Statement — Departmental Actual Revised Forw ard Forw ard Forw ard


2013-14 2014-15 2015-16 2016-17 2017-18

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

NEW CAPITAL APPROPRIATIONS

Capital budget - Act No. 1 (DCB) 9,894 13,249 13,754 15,082 13,687

Equity injections - Act No. 2 8,528 6,205 3,096 8,611 11,694

Total new capital appropriations 18,422 19,454 16,850 23,693 25,381

Provided for:

Purchase of non-financial assets 11,569 19,136 16,850 23,693 25,381

Other Items - 318 - - -

Total Items 11,569 19,454 16,850 23,693 25,381

PURCHASE OF NON-FINANCIAL

ASSETS

Funded by capital appropriations1 8,528 5,887 3,096 8,611 11,694

Funded by capital appropriation - DCB2 9,894 13,249 13,754 15,082 13,687

TOTAL AMOUNT SPENT 18,422 19,136 16,850 23,693 25,381

RECONCILIATION OF CASH

USED TO ACQUIRE ASSETS

TO ASSET MOVEMENT TABLE

Total purchases 18,422 19,136 16,850 23,693 25,381

Total cash used to

acquire assets 18,422 19,136 16,850 23,693 25,381 1. Includes both current and prior Act 2 and Bills 4 appropriations and special capital appropriations.

2. Does not include annual finance lease costs. Includes purchases from current and previous years' Departmental Capital Budgets (DCBs).

Consistent with information contained in the Statement of Asset Movements and the Budgeted Departmental Statement of Cash Flows.


45

Table 3.2.6: Statement of Asset Movements (2014-15) Land Buildings Other Computer Total

property, software

plant and and

equipment intangibles

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

As a t 1 July 2 0 14

Gross book value 23,560 106,323 23,562 20,335 173,780Accumulated

depreciation/amortisation

and impairment - (11,083) (5,432) (10,771) (27,286)

Ope ning ne t book ba la nc e 2 3 ,5 6 0 9 5 ,2 4 0 18 ,13 0 9 ,5 6 4 14 6 ,4 9 4

CAPITAL ASSET ADDITIONS

Estima te d e xpe nditure on

ne w or re pla c e me nt a sse ts

By purchase - appropriation equity1 - - 2,904 2,983 5,887

By purchase - appropriation

ordinary annual services2 - 7,587 168 5,494 13,249

Tota l a dditions - 7 ,5 8 7 3 ,0 7 2 8 ,4 7 7 19 ,13 6

Othe r move me nts

Depreciation/amortisation expense - (5,901) (4,532) (3,228) (13,661)

Tota l othe r move me nts - (5 ,9 0 1) (4 ,5 3 2 ) (3 ,2 2 8 ) (13 ,6 6 1)

As a t 3 0 June 2 0 15

Gross book value 23,560 113,910 26,634 28,812 192,916Accumulated

depreciation/amortisation

and impairment - (16,984) (9,964) (13,999) (40,947)

Closing ne t book ba la nc e 2 3 ,5 6 0 9 6 ,9 2 6 16 ,6 7 0 14 ,8 13 15 1,9 6 9

1. "Appropriation equity" refers to equity injections or Administered Assets and Liabilities appropriations provided through Appropriation Acts (No. 2) and Bill (No. 4) 2014-15, including CDABs.

2. "Appropriation ordinary annual services" refers to funding provided through Appropriation Act (No. 1) and Bill (No. 3) 2014-15 for depreciation / amortisation expenses, DCBs or other operational expenses.


Entity Additional Estimates Statement — PM&C

46

Schedule of Administered Activity

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



2013-14 2014-15 2015-16 2016-17 2017-18

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

EXPENSES ADMINISTERED ON

BEHALF OF GOVERNMENT

Employee benefits 988 882 900 918 918

Suppliers 194,476 73,059 101,846 82,119 88,989

Subsidies 9,493 2,082 2,184 2,226 2,325

Grants 591,064 1,292,413 1,272,764 1,351,340 1,331,868

Depreciation and amortisation 356 122 124 131 131

Finance costs 4,096 548 506 472 441

Write-dow n and impairment of assets 2,570 - - - -

Payments to Corporate Entities 90,076 130,058 120,948 116,766 117,470

Other expenses1 100,705 165,437 137,727 134,061 95,288

Total expenses administered

on behalf of Government 993,824 1,664,601 1,636,999 1,688,033 1,637,430

LESS:

OWN-SOURCE INCOME

Own-source revenue

Non-taxation revenue

Interest 73,793 84,982 85,349 86,321 87,961

Other revenue 29,062 575 435 435 435

Total non-taxation revenue 102,855 85,557 85,784 86,756 88,396

Total own-source revenues

administered on behalf of

Government 102,855 85,557 85,784 86,756 88,396

Total own-sourced income


Government 102,855 85,557 85,784 86,756 88,396

Net Cost of (contribution by)

services 890,969 1,579,044 1,551,215 1,601,277 1,549,034

Surplus (deficit) (890,969) (1,579,044) (1,551,215) (1,601,277) (1,549,034)

Total comprehensive income (loss)(890,969) (1,579,044) (1,551,215) (1,601,277) (1,549,034) 1. Other expenses include payments to Land Councils and adjustments related to the September 2013

Machinery of Government changes.



47

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



2013-14 2014-15 2015-16 2016-17 2017-18

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

ASSETS ADMINISTERED ON


Financial assets

Cash and cash equivalents 17,739 15,170 15,170 15,170 15,170


Investments accounted for

using the equity method 1,678,032 1,727,381 1,763,931 1,800,481 1,837,031

Other investments 2,420,216 2,420,216 2,473,257 2,528,319 2,583,106

Total financial assets 4,196,434 4,265,407 4,355,002 4,446,618 4,537,959



Other non-financial assets 9,322 9,322 9,322 9,322 9,322


Total assets administered

on behalf of Government 4,207,509 4,276,511 4,366,235 4,457,973 4,549,444

LIABILITIES ADMINISTERED ON


Payables

Suppliers 19,799 11,863 13,239 11,660 12,783

Grants and subsidies 8,367 14,319 14,164 14,860 14,808

Other payables 2,536 3,162 2,827 2,577 2,612

Total payables 30,702 29,344 30,230 29,097 30,203

Provisions

Employee Provisions 325 322 330 330 330

Provision for restoration,

decommissioning and makegood 324 324 324 324 324

Other provisions 16,594 15,323 14,305 13,351 12,465


Total liabilities administered

on behalf of Government 47,945 45,313 45,189 43,102 43,322

Net assets/(liabilities) 4,159,564 4,231,198 4,321,046 4,414,871 4,506,122



48

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



2013-14 2014-15 2015-16 2016-17 2017-18

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


Cash received

Net GST received 18,635 - - - -

Other 5,835 435 435 435 435

Total cash received 24,470 435 435 435 435

Cash used

Grants 584,691 1,281,169 1,269,696 1,348,335 1,339,273

Subsidies paid 6,525 2,082 2,184 2,226 2,325

Suppliers 215,059 158,583 170,991 141,200 149,890

Employees 1,067 882 900 918 918

Payments to Corporate Entities 90,076 130,058 120,948 116,766 117,470

Other 103,358 117,132 140,491 133,057 134,109

Total cash used 1,000,776 1,689,906 1,705,210 1,742,502 1,743,985

Net cash used by

operating activities (976,306) (1,689,471) (1,704,775) (1,742,067) (1,743,550)


Cash received

Interest on investments 45,193 84,982 85,349 86,321 87,961

Investments 2,616,273 3,692,297 3,866,249 4,048,411 4,239,169

Total cash received 2,661,466 3,777,279 3,951,598 4,134,732 4,327,130

Cash used


equipment and intangibles 357 151 252 252 259

Investments 2,637,805 3,790,149 3,976,532 4,172,082 4,377,249

Total cash used 2,638,162 3,790,300 3,976,784 4,172,334 4,377,508

Net cash from

investing activities 23,304 (13,021) (25,186) (37,602) (50,378)

Cash received - restructuring 7,248 - - - -

Net increase (decrease) in

cash held (945,754) (1,702,492) (1,729,961) (1,779,669) (1,793,928)

Cash and cash equivalents at

beginning of reporting period 5 17,739 15,170 15,170 15,170

Cash from Official Public Account for:

- Appropriations 963,488 1,699,923 1,729,961 1,779,669 1,793,928

Cash and cash equivalents at end

of reporting period 17,739 15,170 15,170 15,170 15,170



49

Table 3.2.10: Schedule of Administered Capital Budget Actual Revised Forw ard Forw ard Forw ard


2013-14 2014-15 2015-16 2016-17 2017-18

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


Capital budget - Act 1 (ACB) 289 151 252 252 259

Total new capital appropriations 289 151 252 252 259

Provided for:

Purchase of non-financial assets 289 151 252 252 259

Total Items 289 151 252 252 259


ASSETS

Funded by capital appropriations1289 151 252 252 259

TOTAL AMOUNT SPENT 289 151 252 252 259




Total accrual purchases 289 151 252 252 259

Total cash used to

acquire assets 289 151 252 252 259

1. Includes both current and prior Act 2 and Bills 4 appropriations and special capital appropriations. Consistent with information contained in the Statement of Administered Asset Movements and the Schedule of Budgeted Administered Cash Flows.


50

Table 3.2.11: Statement of Administered Asset Movements (2014-15) Other property, Total

plant and

equipment

$'000 $'000


Gross book value 2,210 2,210

Accumulated depreciation/amortisation

and impairment (457) (457)

Ope ning ne t book ba la nc e 1,7 5 3 1,7 5 3




By purchase - appropriation ordinary

annual services1

151 151

Tota l a dditions 15 1 15 1

Othe r move me nts

Depreciation/amortisation expense (122) (122)

Tota l othe r move me nts (12 2 ) (12 2 )

As a t 3 0 June 2 0 15

Gross book value 2,361 2,361



Closing ne t book ba la nc e 1,7 8 2 1,7 8 2 1. "Appropriation ordinary annual services" refers to funding provided through Appropriation Act (No. 1) and

Bill (No. 3) 2014-15 for depreciation / amortisation expenses, ACBs or other operational expenses.

51

OFFICE OF NATIONAL ASSESSMENTS












Entity Additional Estimates Statement — ONA

52

OFFICE OF NATIONAL ASSESSMENTS



The Strategic Direction Statement for ONA can be found in the 2014–15 PB Statements.

There has been no change to ONA’s strategic direction since the publication of the

2014–15 PB Statements.


The Entity Resource Statement details the resourcing for ONA at Additional Estimates.

Table 1.1 outlines the total resourcing available from all sources for the 2014-15 Budget

year, including variations through Appropriation Bill (Nos. 3 and 4), Special

Appropriations and Special Accounts.

Entity Additional Estimates Statements — ONA

53

Table 1.1: ONA Resource Statement — Additional Estimates for 2014-15 as at Additional Estimates February 2015




Estimates

2013- 14 2014- 15 2014- 15 2014- 15

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


De pa rtme nta l a ppropria tionPrior year departmental

appropriation2

15,252 18,149 - 18,149


33,040 32,548 1,006 33,554

Tota l 4 8 ,2 9 2 5 0 ,6 9 7 1,0 0 6 5 1,7 0 3Tota l ordina ry a nnua l

se rvic e s A 4 8 ,2 9 2 5 0 ,6 9 7 1,0 0 6 5 1,7 0 3

Othe r Se rvic e s

Tota l othe r se rvic e s B - - - -


a ppropria tions 4 8 ,2 9 2 5 0 ,6 9 7 1,0 0 6 5 1,7 0 3


Tota l spe c ia l a ppropria tions C - - - -Tota l a ppropria tions

e xc luding

Spe c ia l Ac c ounts 4 8 ,2 9 2 5 0 ,6 9 7 1,0 0 6 5 1,7 0 3


Tota l Spe c ia l Ac c ount D - - - -

Tota l re sourc ing

(A+B+C+D) 48,292 50,697 1,006 51,703Tota l ne t re sourc ing for

e ntity 4 8 ,2 9 2 5 0 ,6 9 7 1,0 0 6 5 1,7 0 3 1. Appropriation Act (No. 1) 2014-2015 and Appropriation Bill (No. 3) 2014-2015.

2. Estimated adjusted balance carried from previous year for annual appropriations.




54




identified.

Table 1.2: Entity 2014-15 Measures since Budget Programme 2014-15 2015-16 2016-17 2017-18

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

Expense measures

National Security - additional

counter-terrorism funding

Departmental expenses 1.1 669 1,169 1,142 1,149

Departmental expenses 1.2 287 501 490 493

Total 956 1,670 1,632 1,642


Departmental 956 1,670 1,632 1,642

Total 956 1,670 1,632 1,642

Capital measures


counter-terrorism funding

Departmental expenses1 1.1 35 102 11 11

Departmental expenses1 1.2 15 44 5 5

Total 50 146 16 16

Total capital measures

Departmental 50 146 16 16

Total 50 146 16 16

1. The lead entity for measure National Security - additional counter-terrorism funding is Attorney-General's Department. The full measure description and package details appear in MYEFO under the Attorney-General's portfolio.



55


The following tables detail the changes to the resourcing for ONA at Additional


resulting from new measures since the 2014-15 Budget in Appropriation Bills Nos. 3

and 4. Table 1.4 details Additional Estimates or variations through other factors, such



Programme 2014-15 2015-16 2016-17 2017-18

impacted $'000 $'000 $'000 $'000

Outcome 1



counter-terrorism funding 1.1 704 1,271 1,153 1,160


counter-terrorism funding 1.2 302 545 494 497


for Outcome 1 (departmental) 1,006 1,816 1,647 1,657


Programme 2014-15 2015-16 2016-17 2017-18

impacted $'000 $'000 $'000 $'000

Outcome 1







56


BILL

The following table details the Additional Estimates sought for ONA through

Appropriation Bill (No. 3) 2014-15.




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


Outcome 1

Office of National Assessments 33,040 32,548 33,554 1,006 -

Total 33,040 32,548 33,554 1,006 -

Total departmental 33,040 32,548 33,554 1,006 -


Table 1.6 is not included as there have been no variations that affect Appropriation Bill

(No. 4) 2014-15.


57



There are no changes to ONA’s outcome and performance information as reported in


OUTCOME 1: OFFICE OF NATIONAL ASSESSMENTS

Outcome 1: Advancement of Australia's national interests through increased government awareness of international developments affecting Australia.

Outcome 1 Strategy


PB Statements.


2013-14 2014-15

Actual Revised

expenses Estimated

expenses

$'000 $'000

Programme 1.1: Assessments and reports





Programme 1.2: Coordination and evaluation










2013-14 2014-15

Average Staffing Level (number) 133 132

Outcome 1: Advancement of Australia's national interests

through increased government awareness of international

developments affecting Australia.

1. Departmental Appropriation combines "Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)”




58

Programme 1.1: Assessments and Reports



PB Statements.


2013-14 2014-15 2015-16 2016-17 2017-18



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


Assessment and reports 20,665 20,836 20,686 21,212 21,458


the Budget year1 2,875 2,906 3,133 3,511 3,836

Total programme expenses 23,540 23,742 23,819 24,723 25,294 1. Expenses not requiring appropriation in the Budget year is made up of depreciation expense,

amortisation expense, makegood expense and audit fees.


There are no changes to the deliverables for Outcome 1 as reported in the 2014–15

PB Statements.


There are no changes to the key performance indicators for Outcome 1 as reported in



59

Programme 1.2: Coordination and Evaluation



PB Statements.


2013-14 2014-15 2015-16 2016-17 2017-18



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


Coordination and evaluation 8,856 8,929 8,866 9,090 9,196


the Budget year1 1,233 1,246 1,343 1,505 1,644


amortisation expense, makegood expense and audit fees.



PB Statements.





60




ONA does not have any special accounts.



The revised budgeted financial statements reflect the impact from additional funding

received through the National Security – additional counter-terrorism funding

measure. Revenue from Government and expenses shown in Table 3.2.1 have

increased accordingly.


61






2013-14 2014-15 2015-16 2016-17 2017-18

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

EXPENSES


Suppliers 10,201 9,838 9,584 10,050 10,179

Depreciation and amortisation 4,029 4,122 4,446 4,985 5,450

Total expenses 33,985 33,917 34,028 35,318 36,134

LESS:

OWN-SOURCE INCOME

Gains

Other gains 79 30 30 30 30

Total gains 79 30 30 30 30

Total own-source income 79 30 30 30 30


services 33,906 33,887 33,998 35,288 36,104


Surplus (Deficit) (4,385) (4,122) (4,446) (4,985) (5,450)

OTHER COMPREHENSIVE INCOME

Items not subject to subsequent

reclassification to profit or loss

Changes in asset revaluation surplus 439 - - - -

Total other comprehensive income 439 - - - -

Total comprehensive income (loss) (3,946) (4,122) (4,446) (4,985) (5,450)

Note: Impact of Net Cash Apppropriation Arrangements

2013-14 2014-15 2015-16 2016-17 2017-18

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





revenue appropriations 83 - - - -



appropriations1 4,029 4,122 4,446 4,985 5,450



Comprehensive Income (3,946) (4,122) (4,446) (4,985) (5,450)

1. From 2010-11, the Government introduced net cash appropriation arrangements where Appropriation Act (No. 1) or Bill (No. 3) revenue appropriations for the depreciation/amortisation expenses of Non-Corporate Commonwealth Entities were replaced with a separate capital budget (the Departmental Capital Budget, or DCB) provided through Appropriation Act (No. 1) or Bill (No. 3) equity appropriations. For information regarding DCBs, please refer to Table 3.2.5 Capital Budget Statement – Departmental.



62




2013-14 2014-15 2015-16 2016-17 2017-18

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

ASSETS

Financial assets

Cash and cash equivalents 1,792 658 658 658 658






Intangibles 1,266 1,009 2,344 5,379 6,673

Other non-financial assets 919 670 670 670 670


Total assets 44,500 44,090 44,041 43,152 41,684

LIABILITIES

Payables

Suppliers 1,992 1,878 2,343 2,705 2,961

Other payables 562 554 553 553 553

Total payables 2,554 2,432 2,896 3,258 3,514

Provisions




Net assets 35,354 35,021 34,411 33,132 31,443

EQUITY*


Reserves 1,056 1,056 1,056 1,056 1,056

Retained surplus

(accumulated deficit) (830) (4,952) (9,396) (14,381) (19,831)




63




reserve capital

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



previous period (830) 1,056 35,128 35,354

Adjusted opening balance (830) 1,056 35,128 35,354


Surplus (deficit) for the period (4,122) - - (4,122)

Total comprehensive income (4,122) - - (4,122)

of w hich:

Attributable to the Australian

Government (4,122) - - (4,122)



Departmental Capital Budget (DCBs) - - 3,789 3,789

Sub-total transactions with owners - - 3,789 3,789


as at 30 June 2015 (4,952) 1,056 38,917 35,021

Closing balance (4,952) 1,056 38,917 35,021



64




2013-14 2014-15 2015-16 2016-17 2017-18

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


Cash received

Appropriations 30,405 28,419 28,989 29,913 30,433

Net GST received 693 1,381 1,655 1,493 935


Cash used

Employees 19,050 20,195 19,787 20,142 20,427

Suppliers 10,890 10,739 10,857 11,264 10,941

Total cash used 29,940 30,934 30,644 31,406 31,368


operating activities 1,158 (1,134) - - -


Cash used


equipment and intangibles 947 1,348 4,803 7,798 5,712

Total cash used 947 1,348 4,803 7,798 5,712


investing activities (947) (1,348) (4,803) (7,798) (5,712)


Cash received

Contributed equity 923 1,348 4,803 7,798 5,712

Total cash received 923 1,348 4,803 7,798 5,712


financing activities 923 1,348 4,803 7,798 5,712


in cash held 1,134 (1,134) - - -


beginning of the reporting period 658 1,792 658 658 658


end of the reporting period 1,792 658 658 658 658



65



2013-14 2014-15 2015-16 2016-17 2017-18

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


Capital budget - Act No. 1 (DCB) 3,519 3,789 3,834 3,706 3,761

Total new capital appropriations 3,519 3,789 3,834 3,706 3,761

Provided for:

Purchase of non-financial assets 3,519 3,739 3,834 3,706 3,761

Total Items 3,519 3,739 3,834 3,706 3,761


ASSETS

Funded by capital appropriation - DCB1 923 1,348 4,803 7,798 5,712

Departmental resources2 24 - - - -

TOTAL AMOUNT SPENT 947 1,348 4,803 7,798 5,712




Total purchases 947 1,348 4,803 7,798 5,712

Total cash used to

acquire assets 947 1,348 4,803 7,798 5,712 1. Does not include annual finance lease costs. Includes purchases from current and previous years'

Departmental Capital Budgets (DCBs).

2. Includes the following sources of funding: - current and prior year Act 1 and Bill 3 appropriations (excluding amounts from the DCB). - proceeds from the sale of assets.



66

Table 3.2.6: Statement of Asset Movements (2014-15) Buildings Other Intangibles Total

property,

plant and

equipment

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


Gross book value 19,752 3,052 4,875 27,679


and impairment - (605) (3,609) (4,214)

Ope ning ne t book ba la nc e 19 ,7 5 2 2 ,4 4 7 1,2 6 6 2 3 ,4 6 5





annual services1 250 405 693 1,348

Tota l a dditions 2 5 0 4 0 5 6 9 3 1,3 4 8

Othe r move me nts

Depreciation/amortisation expense (1,629) (1,543) (950) (4,122)

Tota l othe r move me nts (1,6 2 9 ) (1,5 4 3 ) (9 5 0 ) (4 ,12 2 )

As a t 3 0 June 2 0 15

Gross book value 20,002 3,457 5,568 29,027


and impairment (1,629) (2,148) (4,559) (8,336)

Closing ne t book ba la nc e 18 ,3 7 3 1,3 0 9 1,0 0 9 2 0 ,6 9 1 1. "Appropriation ordinary annual services" refers to funding provided through Appropriation Act (No. 1) and

Bill (No. 3) 2014-15 for depreciation / amortisation expenses, DCBs or other operational expenses.


67

OFFICE OF THE COMMONWEALTH OMBUDSMAN












Entity Additional Estimates Statement — OCO

68

OFFICE OF THE COMMONWEALTH OMBUDSMAN


The Office of the Commonwealth Ombudsman (OCO) has not changed its outcome or

performance information as a result of the 2014-15 Additional Estimates.

Since the 2014-15 Budget, the implementation of the measure ‘Inspector-General of

Taxation – transfer of tax complaints handling’ has been deferred from the original

date of 1 July 2014, pending the passage of legislative amendments through the

Parliament. The overall impact of change on the OCO is an increase in departmental

appropriation in 2014-15 of $0.5 million.


The OCO’s strategic direction has not changed from those published in the

PB Statements 2014-15.


The Entity Resource Statement details the resourcing for the OCO at Additional


2014-15 Budget year, including variations through Appropriation Bill (No. 3).

Entity Additional Estimates Statements — OCO

69

Table 1.1: OCO Resource Statement — Additional Estimates for 2014-15 as at Additional Estimates February 2015




Estimates

2013- 14 2014- 15 2014- 15 2014- 15

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



Prior year departmental appropriation2 9,433 8,818 143 8,961

Departmental appropriation3 18,541 17,959 537 18,496

s74 Retained Revenue Receipts4 2,962 1,695 696 2,391

Tota l 3 0 ,9 3 6 2 8 ,4 7 2 1,3 7 6 2 9 ,8 4 8

Tota l ordina ry a nnua l se rvic e s A 3 0 ,9 3 6 2 8 ,4 7 2 1,3 7 6 2 9 ,8 4 8

Othe r se rvic e s



a ppropria tions 3 0 ,9 3 6 2 8 ,4 7 2 1,3 7 6 2 9 ,8 4 8


Tota l spe c ia l a ppropria tions C - - - -


Spe c ia l Ac c ounts 3 0 ,9 3 6 2 8 ,4 7 2 1,3 7 6 2 9 ,8 4 8



Tota l re sourc ing

(A+B+C+D) 30,936 28,472 1,376 29,848

Tota l ne t re sourc ing for e ntity 3 0 ,9 3 6 2 8 ,4 7 2 1,3 7 6 2 9 ,8 4 8 1. Appropriation Act (No. 1) 2014-15 and Appropriation Bill (No. 3) 2014-15.

2. Estimated adjusted balance carried forward from previous year for annual appropriations.




70


The OCO has no new Government measures since the 2014-15 Budget.


The following tables detail the changes to the resourcing for the OCO at Additional






OCO has no new Government measures since the 2014-15 Budget.


Programme 2014-15 2015-16 2016-17 2017-18

impacted $'000 $'000 $'000 $'000

Outcome 1


Inspector-General of Taxation –

transfer of tax complaints handling1 1.1 541 - - -


Communications savings 1.1 (4) (7) (7) (7)


for Outcome 1 (departmental) 537 (23) (40) (40) 1. Since the 2014-15 Budget, the implementation of the measure ‘Inspector-General of Taxation – transfer

of tax complaints handling’ ($0.649 million for 2014-15) has been deferred from the original date of 1 July 2014, pending the passage of legislative amendments through the Parliament, expected to commence on 1 May 2015. The Government agreed that the pro-rata funding should remain with OCO until the amendments pass. This measure will transfer $0.541 million to the OCO. A further pro-rata measure will be required if the legislative amendments do not commence by 1 May 2015.


71


BILL

The following table details the Additional Estimates sought for the OCO through

Appropriation Bill (No. 3).




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


Outcome 1

Office of the Commonw ealth

Ombudsman 18,630 17,959 18,496 537 -

Total 18,630 17,959 18,496 537 -

Total departmental 18,630 17,959 18,496 537 -



(No. 4) 2014-15.


72



There have been no changes to OCO’s performance information published in the

2014-15 PB Statements.

OUTCOME 1: OFFICE OF THE COMMONWEALTH OMBUDSMAN

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

There have been no changes to the strategy published in the 2014-15 PB Statements.


2013-14 2014-15

Actual Revised

expenses Estimated

expenses

$'000 $'000

Programme 1.1: Office of the Commonwealth Ombudsman



Expenses not requiring appropriation in the Budget year2 774 725







2013-14 2014-15


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.

1. Departmental Appropriation combines "Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)"


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


73

Programme 1.1: Office of the Commonwealth Ombudsman

Programme Objective 1.1

There have been no changes to the programme objectives published in the 2014-15

PB Statements.

Programme Expenses 1.1

2013-14 2014-15 2015-16 2016-17 2017-18



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


Departmental item 20,036 20,127 19,362 18,742 19,158


the Budget year1 774 725 701 735 796


amortisation expense and audit fees.

Programme Deliverables

There have been no changes to the programme deliverables published in the 2014-15

PB Statements.

Programme Key Performance Indicators

There have been no changes to the programme key performance indicators published

in the 2014-15 PB Statements.


74




The OCO does not have any special accounts.



Departmental revised income for 2014-15 is estimated at $20.2 million, an increase of

$1.2 million since the Budget. This increase in revenue comprises $0.5 million in

additional revenue from government as outlined in section 1.4 and $0.7 million in own

source revenue mainly related to international programmes.

The $1.2 million increase in revenue is offset by an increase in expenses, which leaves

the breakeven operating result attributable to the OCO unchanged since Budget.


75






2013-14 2014-15 2015-16 2016-17 2017-18

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

EXPENSES


Suppliers 4,634 4,754 4,867 4,668 4,759



Total expenses 20,810 20,852 20,063 19,477 19,954

LESS:

OWN-SOURCE INCOME

Own-source revenue


Total own-source revenue 2,052 2,391 2,412 1,944 2,229

Gains

Other gains 43 45 45 45 45

Total gains 43 45 45 45 45

Total own-source income 2,095 2,436 2,457 1,989 2,274


services 18,715 18,416 17,606 17,488 17,680


Surplus (Deficit) (693) (680) (656) (690) (751)

OTHER COMPREHENSIVE INCOME

Items not subject to subsequent

reclassification to profit or loss

Changes in asset revaluation surplus 541 - - - -

Total other comprehensive income 541 - - - -

Total comprehensive income (loss) (152) (680) (656) (690) (751) Continued on next page.


76

Table 3.2.1: Budgeted Departmental Comprehensive Income Statement (Showing Net Cost of Services) (continued)

Note: Impact of Net Cash Apppropriation Arrangements

2013-14 2014-15 2015-16 2016-17 2017-18

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








appropriations1 731 680 656 690 751



Comprehensive Income (152) (680) (656) (690) (751) 1. From 2010-11, the Government introduced net cash appropriation arrangements where Appropriation

Act (No. 1) or Bill (No. 3) revenue appropriations for the depreciation/amortisation expenses of Non-Corporate Commonwealth Entities were replaced with a separate capital budget (the Departmental Capital Budget, or DCB) provided through Appropriation Act (No. 1) or Bill (No. 3) equity appropriations. For information regarding DCBs, refer to Table 3.2.5 Capital Budget Statement – Departmental.



77




2013-14 2014-15 2015-16 2016-17 2017-18

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

ASSETS

Financial assets

Cash and cash equivalents 471 126 126 126 126


Other f inancial assets 73 45 17 1 1




Intangibles 340 451 526 601 517



Total assets 12,651 12,822 11,738 11,776 11,645

LIABILITIES

Payables

Suppliers 402 580 556 539 551

Lease incentives 1,466 1,273 1,102 941 802

Fixed lease increases 1,105 1,205 1,256 1,275 1,255

Other payables 722 670 333 550 435

Total payables 3,695 3,728 3,247 3,305 3,043

Provisions


Other provisions 138 125 125 65 65



Net assets 4,719 4,799 4,895 4,957 4,966

EQUITY*


Reserves 1,113 1,113 1,113 1,113 1,113

Retained surplus

(accumulated deficit) (1,261) (1,941) (2,597) (3,287) (4,038)




78




reserve capital

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



previous period (1,261) 1,113 4,867 4,719

Adjusted opening balance (1,261) 1,113 4,867 4,719


Surplus (deficit) for the period (680) - - (680)

Total comprehensive income (680) - - (680)

of w hich:


Government (680) - - (680)



Departmental Capital Budget (DCBs) - - 760 760

Sub-total transactions with owners - - 760 760


as at 30 June 2015 (1,941) 1,113 5,627 4,799

Closing balance (1,941) 1,113 5,627 4,799 Prepared on Australian Accounting Standards basis.


79




2013-14 2014-15 2015-16 2016-17 2017-18

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


Cash received

Appropriations 20,789 16,912 17,958 16,714 17,071



Cash used

Employees 15,429 15,347 15,239 14,147 14,322

Suppliers 8,347 4,537 4,807 4,740 4,861

Total cash used 23,776 19,884 20,046 18,887 19,183


operating activities 235 (345) - - -


Cash used



Total cash used 309 760 752 752 760


investing activities (309) (760) (752) (752) (760)


Cash received

Contributed equity 459 760 752 752 760

Total cash received 459 760 752 752 760

Cash used


financing activities 459 760 752 752 760


in cash held 385 (345) - - -


beginning of the reporting period 86 471 126 126 126


end of the reporting period 471 126 126 126 126 Prepared on Australian Accounting Standards basis.


80



2013-14 2014-15 2015-16 2016-17 2017-18

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


Capital budget - Act No. 1 (DCB) 459 760 752 752 760


Provided for:


Total Items 459 760 752 752 760


ASSETS

Funded by capital appropriation - DCB1 459 760 752 752 760





Total purchases 459 760 752 752 760

Total cash used to

acquire assets 459 760 752 752 760 1. Does not include annual finance lease costs. Includes purchase from current and previous years'




81

Table 3.2.6: Statement of Asset Movements (2014-15) Other property, Computer Total

plant and software and

equipment intangibles

$'000 $'000 $'000


Gross book value 2,552 1,693 4,245


and impairment (436) (1,353) (1,789)

Ope ning ne t book ba la nc e 2 ,116 3 4 0 2 ,4 5 6





annual services1 496 264 760

Tota l a dditions 4 9 6 2 6 4 7 6 0

Othe r move me nts

Depreciation/amortisation expense (527) (153) (680)

Tota l othe r move me nts (5 2 7 ) (15 3 ) (6 8 0 )

As a t 3 0 June 2 0 15

Gross book value 3,048 1,957 5,005


and impairment (963) (1,506) (2,469)

Closing ne t book ba la nc e 2 ,0 8 5 4 5 1 2 ,5 3 6 1. "Appropriation ordinary annual services" refers to funding provided through Appropriation Act (No. 1) and



83

OFFICE OF THE INSPECTOR-GENERAL OF

INTELLIGENCE AND SECURITY












Entity Additional Estimates Statement — OIGIS

84

OFFICE OF THE INSPECTOR-GENERAL OF

INTELLIGENCE AND SECURITY


The planned outcome of the Office of the Inspector-General of Intelligence and

Security (OIGIS) is:

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.


There have been no changes to the functions or outcome structure since the publication

of the 2014-15 PB Statements. Details of the strategic direction and outcome structure

can be found in PM&C’s 2014-15 PB Statements.


The Entity Resource Statement details the resourcing for OIGIS at Additional


2014-15 Budget year, including variations through Appropriation Bill (Nos. 3 and 4),


Entity Additional Estimates Statements — OIGIS

85

Table 1.1: OIGIS Resource Statement — Additional Estimates for 2014-15 as at Additional Estimates February 2015




Estimates

2013- 14 2014- 15 2014- 15 2014- 15

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


De pa rtme nta l a ppropria tionPrior year departmental

appropriation2

1,845 2,429 - 2,429


2,248 2,189 840 3,029

s74 Retained Revenue Receipts4

401 - - -

Tota l 4 ,4 9 4 4 ,6 18 8 4 0 5 ,4 5 8Tota l ordina ry a nnua l

se rvic e s A 4 ,4 9 4 4 ,6 18 8 4 0 5 ,4 5 8

Othe r Se rvic e s



a ppropria tions 4 ,4 9 4 4 ,6 18 8 4 0 5 ,4 5 8


Tota l spe c ia l a ppropria tions C - - - -Tota l a ppropria tions

e xc luding

Spe c ia l Ac c ounts 4 ,4 9 4 4 ,6 18 8 4 0 5 ,4 5 8



Tota l re sourc ing

(A+B+C+D) 4,494 4,618 840 5,458Tota l ne t re sourc ing for

e ntity 4 ,4 9 4 4 ,6 18 8 4 0 5 ,4 5 8 1. Appropriation Act (No. 1) 2014-15 and Appropriation Bill (No. 3) 2014-15.






86




identified.

Table 1.2: Entity 2014-15 Measures since Budget Programme 2014-15 2015-16 2016-17 2017-18

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

Expense measures


counter-terrorism funding 1.1

Departmental expenses 840 840 840 840

Total 840 840 840 840


Departmental 840 840 840 840

Total 840 840 840 840 Prepared on a Government Financial Statistics (fiscal) basis.


The following tables detail the changes to the resourcing for OIGIS at Additional


resulting from new measures since the 2014-15 Budget in Appropriation Bill (No. 3).

Table 1.4 details Additional Estimates or variations through other factors, such as

parameter adjustments.


Programme 2014-15 2015-16 2016-17 2017-18

impacted $'000 $'000 $'000 $'000

Outcome 1



counter-terrorism funding 1.1 840 840 840 840


for Outcome 1 (departmental) 840 840 840 840


Programme 2014-15 2015-16 2016-17 2017-18

impacted $'000 $'000 $'000 $'000

Outcome 1






87


BILL

The following table details the Additional Estimates sought for OIGIS through

Appropriation Bill (No. 3).




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


Outcome 1

Office of the Inspector-General

of Intelligence and Security 2,248 2,189 3,029 840 -

Total 2,248 2,189 3,029 840 -

Total departmental 2,248 2,189 3,029 840 -



(No. 4) 2014-15.


88



OUTCOME 1: OFFICE OF THE INSPECTOR GENERAL OF INTELLIGENCE

AND SECURITY

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

There has been no change to OIGIS’ outcome statement or structure.


2013-14 2014-15

Actual Revised

expenses Estimated

expenses

$'000 $'000

Programme 1.1: Office of the Inspector-General of

Intelligence and Security










2013-14 2014-15


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.

1. Departmental Appropriation combines "Ordinary annual services (Appropriation Act No. 1 and Bill

No. 3)" and "Retained Revenue Receipts under s74 of the PGPA Act 2013". 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.


89

Programme 1.1: Office of the Inspector-General of Intelligence and Security



PB Statements.


2013-14 2014-15 2015-16 2016-17 2017-18



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


Departmental appropriation 2,178 3,003 2,979 2,973 2,988


the Budget year1 48 131 131 140 166


amortisation expense, makegood expense, audit fees, IT and other services provided free of charge.



PB Statements.





90




OIGIS does not have any special accounts.



OIGIS continues to budget for a break-even operating result, adjusting for depreciation

and amortisation expenses.

Additional resources were required to maintain effective oversight of the activities of

the intelligence agencies as a result of the additional powers and operational activities

of the agencies.

Consistent with past expenditure the most significant component of the additional

expenditure will be salary related. This reflects the nature of OIGIS’s activities and

functions.


91






2013-14 2014-15 2015-16 2016-17 2017-18

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

EXPENSES


Suppliers 271 452 399 403 356



Total expenses 2,226 3,134 3,110 3,113 3,154

LESS:

OWN-SOURCE INCOME

Own-source revenue

Other revenue 150 - - - -

Total own-source revenue 150 - - - -

Gains

Other gains 125 118 118 127 127

Total gains 125 118 118 127 127



services 1,951 3,016 2,992 2,986 3,027


Surplus (Deficit) 227 (13) (13) (13) (39)

Total comprehensive income (loss) 227 (13) (13) (13) (39) Note: Impact of Net Cash Apppropriation Arrangements

2013-14 2014-15 2015-16 2016-17 2017-18

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











Comprehensive Income 227 (13) (13) (13) (39)




92




2013-14 2014-15 2015-16 2016-17 2017-18

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

ASSETS

Financial assets


Trade and other receivables 6 7 7 7 7

Appropriations receivable 2,223 2,156 2,156 2,182 2,182



Property, plant and equipment 64 143 155 167 153

Total non-financial assets 64 143 155 167 153

Total assets 2,499 2,512 2,524 2,562 2,548

LIABILITIES

Payables

Suppliers 115 115 115 115 115

Total payables 115 115 115 115 115

Provisions

Employee provisions 730 730 730 756 756

Total provisions 730 730 730 756 756

Total liabilities 845 845 845 871 871

Net assets 1,654 1,667 1,679 1,691 1,677

EQUITY*


Reserves 16 16 16 16 16

Retained surplus

(accumulated deficit) 1,175 1,162 1,149 1,136 1,097




93




reserve capital

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



previous period 1,175 16 463 1,654

Adjusted opening balance 1,175 16 463 1,654




of w hich:


Government (13) - - (13)




Sub-total transactions with owners - - 26 26


as at 30 June 2015 1,162 16 489 1,667

Closing balance 1,162 16 489 1,667 Prepared on Australian Accounting Standards basis.


94




2013-14 2014-15 2015-16 2016-17 2017-18

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


Cash received

Appropriations 2,262 3,179 3,099 3,076 2,988

Net GST received 9 - - - -

Other 401 - - - -


Cash used

Employees 1,923 2,696 2,698 2,697 2,846

Suppliers 350 483 401 379 142

Other 401 - - - -

Total cash used 2,674 3,179 3,099 3,076 2,988


operating activities (2) - - - -


Cash used



Total cash used 3 92 25 25 25


investing activities (3) (92) (25) (25) (25)


Cash received




financing activities 8 92 25 25 25


in cash held 3 - - - -






95



2013-14 2014-15 2015-16 2016-17 2017-18

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




Provided for:


Total Items 69 26 25 25 25


ASSETS

Funded by capital appropriation - DCB1 3 92 25 25 25





Total purchases 3 92 25 25 25

Total cash used to

acquire assets 3 92 25 25 25 1. Does not include annual finance lease costs. Includes purchases from current and previous years'




96

Table 3.2.6: Statement of Asset Movements (2014-15) Other property, Total

plant and

equipment

$'000 $'000


Gross book value 70 70



Ope ning ne t book ba la nc e 6 4 6 4





annual services1 92 92

Tota l a dditions 9 2 9 2

Othe r move me nts

Depreciation/amortisation expense (13) (13)

Tota l othe r move me nts (13 ) (13 )

As a t 3 0 June 2 0 15

Gross book value 162 162



Closing ne t book ba la nc e 14 3 14 3 1. "Appropriation ordinary annual services" refers to funding provided through Appropriation Act (No. 1) and



97

OFFICE OF THE OFFICIAL SECRETARY TO THE

GOVERNOR-GENERAL




1.3 Entity Measures Table ......................................................................................... 100

1.4 Additional Estimates and Variations .................................................................... 101

1.5 Breakdown of Additional Estimates by Appropriation Bill .................................... 102

Section 2: Revisions to Entity Outcomes and Planned Performance ................. 103

2.1 Resources and Performance Information ............................................................ 103

Section 3: Explanatory Tables and Budgeted Financial Statements ................... 107

3.1 Explanatory Tables .............................................................................................. 107

3.2 Budgeted Financial Statements ........................................................................... 107

Entity Additional Estimates Statements — OOSGG

98

OFFICE OF THE OFFICIAL SECRETARY TO THE

GOVERNOR-GENERAL



The Strategic Direction Statement for the Office of the Official Secretary to the

Governor-General (OOSGG) can be found in the 2014–15 PB Statements. There has

been no change to OOSGG’s strategic direction since the publication of the 2014–15

PB Statements.


The Entity Resource Statement details the resourcing for the OOSGG at Additional


2014-15 Budget year, including variations through Appropriation Bill (Nos. 3 and 4),



99

Table 1.1: OOSGG Resource Statement — Additional Estimates for 2014-15 as at Additional Estimates February 2015




Estimates

2013- 14 2014- 15 2014- 15 2014- 15

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



Prior year departmental appropriation2 3,763 1,986 - 1,986

Departmental appropriation3 11,545 11,777 168 11,945

s74 Retained Revenue Receipts4 288 - - -

Tota l 15 ,5 9 6 13 ,7 6 3 16 8 13 ,9 3 1


Outcome 15 848 1,574 - 1,574

Tota l 8 4 8 1,5 7 4 - 1,5 7 4

Tota l ordina ry a nnua l se rvic e s A 16 ,4 4 4 15 ,3 3 7 16 8 15 ,5 0 5

Othe r se rvic e s

De pa rtme nta l non- ope ra ting

Equity injections 2,586 1,739 - 1,739

Tota l 2 ,5 8 6 1,7 3 9 - 1,7 3 9

Tota l othe r se rvic e s B 2 ,5 8 6 1,7 3 9 - 1,7 3 9


a ppropria tions 19 ,0 3 0 17 ,0 7 6 16 8 17 ,2 4 4



by a mount

Governor- General Act 1974 425 425 - 425

Tota l spe c ia l a ppropria tions C 4 2 5 4 2 5 - 4 2 5


Spe c ia l Ac c ounts 19 ,4 5 5 17 ,5 0 1 16 8 17 ,6 6 9



Tota l re sourc ing

(A+B+C+D) 19,455 17,501 168 17,669

Tota l ne t re sourc ing for e ntity 19 ,4 5 5 17 ,5 0 1 16 8 17 ,6 6 9





5. Includes an amount of $0.7m in 2014-15 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'.



100




identified.

Table 1.2: Entity 2014-15 Measures since Budget

Programme 2014-15 2015-16 2016-17 2017-18

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

Expense measures

Office of the Official

Secretary to the

Governor-General -

additional funding 1.1

Departmental expenses - - - -

Total - - - -


Departmental - - - -

Total - - - -



101


The following tables detail the changes to the resourcing for the OOSGG at Additional






Programme 2014-15 2015-16 2016-17 2017-18

impacted $'000 $'000 $'000 $'000

Outcome 1

Office of the Official Secretary

to the Governor-General -

additional funding 1.1 - - - -


for Outcome 1 (departmental) - - - -


Programme 2014-15 2015-16 2016-17 2017-18

impacted $'000 $'000 $'000 $'000

Outcome 1


Application of economic parameters 1.1 - 5 5 5


for Outcome 1 (administered) - 5 5 5


Funding for staff reductions 1.1 168 - - -




for Outcome 1 (departmental) 168 (11) (11) (11)


102


BILL

The following table details the Additional Estimates sought for the OOSGG through

Appropriation Bills (Nos. 3 and 4).




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


Outcome 1

Office of the Official Secretary

to the Governor-General 12,393 13,351 13,519 168 -

Total 12,393 13,351 13,519 168 -

Total administered and

departmental 12,393 13,351 13,519 168 -



(No. 4) 2014-15.


103



Since the 2014-15 PB Statements, the Government has agreed that it will provide

OOSGG with $0.168m in 2014-15 to fund staff reductions.

Only those programme elements that have changed since the 2014-15 PB Statements

have been reproduced in the PAES. Existing details of OOSGG’s outcome and

performance information can be found in the 2014-15 PB Statements.

OUTCOME 1: OFFICE OF THE OFFICIAL SECRETARY TO THE

GOVERNOR-GENERAL

Outcome 1: 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.

Outcome 1 Strategy

The OOSGG Outcome strategy published in the 2014-15 PB Statements has not

changed.


104


2013-14 2014-15

Actual Revised

expenses Estimated

expenses

$'000 $'000

Programme 1.1: Support the Governor-General


Ordinary annual services 848 1,574

Special appropriations 402 425







Ordinary annual services 848 1,574

Special appropriations 402 425





2013-14 2014-15


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 Awards and Honours

system.

1. Departmental Appropriation combines "Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)"


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


105

Programme 1.1: Support for the Governor-General and Official Functions

Programme 1.1 Objectives

There have been no changes to the objectives of this programme since the 2014-15

PB Statements.


Since the 2014-15 PB Statements, the Government has agreed that it will provide

OOSGG with $0.168m in 2014-15 to fund staff reductions.

2013-14 2014-15 2015-16 2016-17 2017-18



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


Administered Capital Budget1 - 710 798 749 730

Supplier Payments 848 864 893 896 907


Governor-General Act 1974 402 425 425 425 425


Programme Support 11,545 11,945 11,663 11,651 11,777


the Budget year2 449 417 420 414 445

Total programme expenses 13,244 14,361 14,199 14,135 14,284 1. In 2013-14, administered depreciation appropriation of $1,222,867 was reduced under Section 11 of

the FMA Act. From 2014-15 onwards this appropriation was converted to an Administered Capital Budget.

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


106

Programme 1.1 Components

2013-14 2014-15 2015-16 2016-17 2017-18



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

1.1.1 - Component 1 - Support of the

Governor-General


Administered Capital Budget - 710 798 749 730

Special appropriations:

Governor-General Act 1974 402 425 425 425 425


Programme support 6,350 6,570 6,415 6,408 6,477

Total component expenses 6,752 7,705 7,638 7,582 7,632

1.1.2 - Component 2: Administration of

the Australian Honours and Awards

systemAnnual administered expenses:

Supplier Expenses - 864 893 896 907


Programme support 5,195 5,375 5,248 5,243 5,300

Total component expenses 5,195 6,239 6,141 6,139 6,207

Expenses not requiring Appropriation in

the Budget year 449 417 420 414 445

Total programme expenses 12,396 14,361 14,199 14,135 14,284


There have been no changes to the programme deliverables since the 2014-15

PB Statements.


There have been no changes to the key performance indicators of this programme

since the 2014-15 PB Statements.


107




The OOSGG does not have any special accounts.



There have not been any significant changes since the 2014-15 PB Statements.


108






2013-14 2014-15 2015-16 2016-17 2017-18

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

EXPENSES


Suppliers 3,069 2,949 2,850 2,836 2,937



Total expenses 11,477 11,962 11,686 11,666 11,818

LESS:

OWN-SOURCE INCOME

Own-source revenue

Rental income 4 - - - -

Other revenue 29 - - - -

Total own-source revenue 33 - - - -

Gains

Other gains 61 61 61 61 61

Total gains 61 61 61 61 61



services 11,383 11,901 11,625 11,605 11,757


Surplus (Deficit) (205) (356) (359) (353) (384)

Total comprehensive income (loss) (205) (356) (359) (353) (384) Note: Impact of Net Cash Appropriation Arrangements

2013-14 2014-15 2015-16 2016-17 2017-18

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











Comprehensive Income (205) (356) (359) (353) (384)




109




2013-14 2014-15 2015-16 2016-17 2017-18

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

ASSETS

Financial assets





Land and buildings 2,585 915 915 915 915


Intangibles 280 289 305 315 324



Total assets 8,215 4,450 4,261 4,336 4,385

LIABILITIES

Payables

Suppliers 151 158 158 158 158

Total payables 151 158 158 158 158

Provisions




Net assets 6,056 2,192 2,233 2,279 2,299

EQUITY*


Reserves 239 239 239 239 239

Retained surplus

(accumulated deficit) 1,016 660 301 (52) (436)




110




reserve capital

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



previous period 1,016 239 4,801 6,056

Adjusted opening balance 1,016 239 4,801 6,056




of w hich:

Attributable to the Australian Government (356) - - (356)



Restructuring - - (3,908) (3,908)



Sub-total transactions with owners - - (3,508) (3,508)


as at 30 June 2015 660 239 1,293 2,192

Closing balance 660 239 1,293 2,192 Prepared on Australian Accounting Standards basis.


111

Table 3.2.4: Budgeted Departmental Statement of Cash Flows (as at 30 June) Actual Revised Forw ard Forw ard Forw ard


2013-14 2014-15 2015-16 2016-17 2017-18

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


Cash received

Appropriations 13,790 11,936 11,521 11,209 11,344

Net GST received 489 263 314 329 375

Other 23 - - - -


Cash used

Employees 8,264 8,565 8,707 8,448 8,468

Suppliers 3,918 2,881 2,789 2,775 2,876

Net GST paid - 253 339 315 375

Other 864 - - - -

Total cash used 13,046 11,699 11,835 11,538 11,719


operating activities 1,256 500 - - -


Cash received

Proceeds from sales of property,

plant and equipment 38 - - - -

Total cash received 38 - - - -

Cash used


equipment and intangibles 4,178 2,639 397 399 404

Total cash used 4,178 2,639 397 399 404


investing activities (4,140) (2,639) (397) (399) (404)


Cash received

Contributed equity 2,884 2,139 397 399 404

Total cash received 2,884 2,139 397 399 404


financing activities 2,884 2,139 397 399 404


in cash held - - - - -






112



2013-14 2014-15 2015-16 2016-17 2017-18

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




Provided for:


Total Items 367 400 397 399 404


ASSETS

Funded by capital appropriations1 2,568 1,739 - - -

Funded by capital appropriation - DCB2 - 400 397 399 404

Funded internally from

departmental resources3 1,250 500 - - -

TOTAL AMOUNT SPENT 3,818 2,639 397 399 404




Total purchases 3,818 2,639 397 399 404

Total cash used to

acquire assets 3,818 2,639 397 399 404 1. Includes both current and prior Act 2 and Bills 4 appropriations and special capital appropriations.

2. Does not include annual finance lease costs. Includes purchases from current and previous years' Departmental Capital Budgets (DCBs).

3. Includes current and prior year Act 1 and Bills 3/5 appropriations (excluding amounts from the DCB).



113

Table 3.2.6: Statement of Asset Movements (2014-15) Buildings Other Computer Total

property, software and

plant and intangibles

equipment

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


Gross book value 2,585 2,005 876 5,466


and impairment - (1,004) (596) (1,600)

Ope ning ne t book ba la nc e 2 ,5 8 5 1,0 0 1 2 8 0 3 ,8 6 6-




By purchase - appropriation equity1 1,739 - - 1,739


annual services2 500 346 55 901

Tota l a dditions 2 ,2 3 9 3 4 6 5 5 2 ,6 4 0

Othe r move me nts

Depreciation/amortisation expense - (310) (46) (356)

Disposals3 -

From disposal of entities or operations

(including restructuring) (3,909) - - -

Tota l othe r move me nts (3 ,9 0 9 ) (3 10 ) (4 6 ) (4 ,2 6 5 )

As a t 3 0 June 2 0 15

Gross book value 915 2,351 931 4,197


and impairment - (1,314) (642) (1,956)

Closing ne t book ba la nc e 9 15 1,0 3 7 2 8 9 2 ,2 4 1 1. "Appropriation equity" refers to equity injections or Administered Assets and Liabilities appropriations

provided through Appropriation Act (No. 2) and Bill (No. 4) 2014-15, including CDABs.

2. "Appropriation ordinary annual services" refers to funding provided through Appropriation Act (No. 1) and Bill (No. 3) 2014-15 for depreciation / amortisation expenses, DCBs or other operational expenses.

3. Net proceeds may be returned to the OPA.



114

Schedule of Administered Activity

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



2013-14 2014-15 2015-16 2016-17 2017-18

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

EXPENSES ADMINISTERED ON


Suppliers 1,386 864 893 896 907

Personal benefits 402 425 425 425 425


Write-dow n and impairment of assets (60) - - - -

Total expenses administered


LESS:

OWN-SOURCE INCOME

Non-taxation revenue

Sale of goods and rendering

of services 28 27 27 27 27

Total non-taxation revenue 28 27 27 27 27

Total own-sourced income


Government 28 27 27 27 27

Net Cost of (contribution by)

services 2,317 1,972 2,087 2,041 2,033

Surplus (Deficit) (2,317) (1,972) (2,087) (2,041) (2,033)

Total comprehensive income (loss) (2,317) (1,972) (2,087) (2,041) (2,033) Prepared on Australian Accounting Standards basis.


115

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



2013-14 2014-15 2015-16 2016-17 2017-18

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

ASSETS ADMINISTERED ON


Financial assets


Trade and other receivables 3 3 3 3 3

Total financial assets 4 4 4 4 4




Inventories 949 598 275 158 65


Total assets administered


LIABILITIES ADMINISTERED ON


Payables

Suppliers 3 3 3 3 3

Total payables 3 3 3 3 3

Total liabilities administered

on behalf of Government 3 3 3 3 3

Net assets/(liabilities) 88,691 91,538 90,341 89,479 88,660 Prepared on Australian Accounting Standards basis.


116

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



2013-14 2014-15 2015-16 2016-17 2017-18

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


Cash received

Sales of goods and rendering

of services 28 27 27 27 27


Cash used

Personal benefits 402 456 456 456 456

Suppliers 847 950 983 989 1,007

Total cash used 1,249 1,406 1,439 1,445 1,463

Net cash used by

operating activities (1,221) (1,379) (1,412) (1,418) (1,436)


Cash received

Capital Injections - 710 798 749 730

Total cash received - 710 798 749 730

Cash used


equipment and intangibles - 710 798 749 730

Total cash used - 710 798 749 730

Net cash from

investing activities - - - - -

Net increase (decrease) in

cash held (1,221) (1,379) (1,412) (1,418) (1,436)

Cash and cash equivalents at

beginning of reporting period 1 1 1 1 1

Cash from Official Public Account for:

- Appropriations 1,249 1,406 1,439 1,445 1,463

Total cash from OPA 1,249 1,406 1,439 1,445 1,463

Cash to Official Public Account for:

- Appropriations (28) (27) (27) (27) (27)

Total cash to OPA (28) (27) (27) (27) (27)

Cash and cash equivalents at end

of reporting period 1 1 1 1 1 Prepared on Australian Accounting Standards basis.


117

Table 3.2.10: Schedule of Administered Capital Budget Actual Revised Forw ard Forw ard Forw ard


2013-14 2014-15 2015-16 2016-17 2017-18

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


Capital budget - Act 1 (ACB) - 710 798 749 730

Total new capital appropriations - 710 798 749 730

Provided for:

Purchase of non-financial assets - 710 798 749 730

Total Items - 710 798 749 730


ASSETS

Funded by capital appropriation - ACB1 - 710 798 749 730

Funded internally from

departmental resources2 1,681 3,909 - - -

TOTAL AMOUNT SPENT 1,681 4,619 798 749 730




Total purchases 1,681 4,619 798 749 730

Total cash used to

acquire assets 1,681 4,619 798 749 730 1. Does not include annual finance lease costs. Includes purchases from current and previous years'

Administered Capital Budgets (ACBs).

2. Includes current and prior year Act 1 and Bills 3/5 appropriations (excluding amounts from the ACB).

Consistent with information contained in the Statement of Administered Asset Movements and the Schedule of Budgeted Administered of Cash Flows.


118

Table 3.2.11: Statement of Administered Asset Movements (2014-15) Land Buildings Other Total

property,

plant and

equipment

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


Gross book value 63,000 26,138 2,029 91,167


and impairment - (3,152) (274) (3,426)

Ope ning ne t book ba la nc e 6 3 ,0 0 0 2 2 ,9 8 6 1,7 5 5 8 7 ,7 4 1




From acquisition of entities or

operations (including restructuring) - 3,908 - 3,908

Tota l a dditions - 3 ,9 0 8 - 3 ,9 0 8

Othe r move me nts

Depreciation/amortisation expense - (646) (64) (710)

Tota l othe r move me nts - (6 4 6 ) (6 4 ) (7 10 )

As a t 3 0 June 2 0 15

Gross book value 63,000 30,046 2,029 95,075


and impairment - (3,798) (338) (4,136)

Closing ne t book ba la nc e 6 3 ,0 0 0 2 6 ,2 4 8 1,6 9 1 9 0 ,9 3 9 Prepared on Australian Accounting Standards basis.

Glossary

119

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 2013-14 as at the

2014-15 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 Consolidated Revenue Fund (CRF) at the end of the

financial year. An administered item is a component of an

administered programme. It may be a measure but will not

constitute a programme in its own right.

Agency Generic term for Australian Government General

Government Sector entities, including those governed by

the PGPA Act.

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 in

the Appropriation Acts.

Appropriation Bill

(No. 1)

This Bill proposes spending from the CRF for the ordinary

annual services of government. Bills proposing

appropriations for ordinary annual services cannot be

amended by the Senate under section 53 of the

Constitution. Once the Bill is passed by Parliament and

given Royal Assent, it becomes Appropriation Act (No. 1).

Glossary

120

Appropriation Bill

(No. 2)

This Bill proposes spending from the CRF for purposes

other than the ordinary annual services of government.

Under existing arrangements between the two Houses of

Parliament, this Bill includes appropriation funding of

administered expenses for new outcomes, for payments to

the states and territories, and for departmental or

administered capital. Funding for extensions to existing

programmes can be included in Appropriation Bill (No. 1).

Once the Bill is passed by Parliament and given Royal

Assent, it becomes Appropriation Act (No. 2).

Appropriation Bills

(Nos. 3 and 4)

If an amount provided in Appropriation Acts (Nos. 1 or 2)

is not enough to meet approved expenditure in a financial

year, supplementary appropriation may be sought in

Appropriation Bills (Nos. 3 or 4). Once these Bills are

passed by Parliament and given royal assent, they become

the Appropriation Acts (Nos. 3 and 4). They are also

commonly referred to as the Additional Estimates Bills.

Assets Future economic benefits controlled by an entity as a result

of past transactions or other past events.

Average staffing level The average number of employees receiving salary/wages

(or compensation in lieu of salary/wages) over a financial

year, with adjustments for casual and part-time employees

to show the full-time equivalent.

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.

Glossary

121

Consolidated Revenue

Fund (CRF)

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 make good

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).

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 programme.

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.

Entity A department, agency, company or authority under the

Public Governance, Performance and Accountability Act 2013

(PGPA 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 a PGPA agency.

Glossary

122

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). The FMA Act has been replaced by the PGPA Act.

Forward estimates

period

The three years following the Budget year. For example if

2014-15 is the Budget year, 2015-16 is forward year 1,

2016-17 is forward year 2 and 2017-18 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.

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.

Glossary

123

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 un-expensed 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 the Department of Defence and the Defence

Materiel Organisation.

Non-operating Sometimes called ‘capital’ costs.

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.

Glossary

124

Operating Normally related to ongoing, or recurring expenses, such as

paying salaries or making programme payments.

Operating result Equals income less expenses.

Outcome An outcome is the intended result, consequence or impact

of government actions on the Australian community.

Public Governance,

Performance and

Accountability Act

2013 (PGPA Act)

The PGPA Act is the principal legislation concerning the

governance, performance and accountability of, and the use

and management of public resources by the

Commonwealth.

Portfolio Budget

Statements

Budget related paper detailing budget initiatives and

explanations of appropriations specified by outcome and

programme by each agency within a Portfolio.

Programme 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.

Programme support The agency running costs allocated to a programme. This is

funded as part of the agency’s departmental

appropriations.

Special account Balances existing within the CRF that are supported by

standing appropriations, PGPA Act s.78, s.79 and s.80).

Special accounts allow money in the CRF to be

acknowledged as set-aside (hypothecated) for a particular

purpose. Amounts credited to a special account can 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. 78 of the PGPA Act) or through

an Act of Parliament (referred to in s. 80 of the PGPA Act).

Special appropriations

(including standing

appropriations)

An amount of money appropriated by a particular Act of

Parliament for a specific purpose and number of years. For

special appropriations, the authority to withdraw funds

from the 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

125

FREQUENTLY USED ACRONYMS

ABA Aboriginals Benefit Account

AAS Australian Accounting Standards

ACB Administered Capital Budget

AHL Aboriginal Hostels Limited

ALCNT Anindilyakwa Land Council

ALRA Aboriginal Land Rights (Northern Territory) Act 1976

ANAO Australian National Audit Office

ATSI Act Aboriginal and Torres Strait Islander Act 2005

APS Australian Public Service

APSC Australian Public Service Commission

CAC Act Commonwealth Authorities and Companies Act 1997

CDAB Collection Development and Acquisition Budget

CDEP Community Development Employment Projects

CEO Chief Executive Officer

CLC Central Land Council

COAG Council of Australian Governments

CRF Consolidated Revenue Fund

DCB Departmental Capital Budget

FMA Act Financial Management and Accountability Act 1997

G20 Group of 20 Meeting

IBA Indigenous Business Australia

Acronyms

126

ILC Indigenous Land Corporation

KPI Key Performance Indicator

MYEFO Mid-Year Economic and Fiscal Outlook

NADC National Australia Day Council

NLC Northern Land Council

OBS Outback Stores Pty Ltd

OCO Office of the Commonwealth Ombudsman

OIGIS Office of the Inspector-General of Intelligence and Security

ONA Office of National Assessments

OOSGG Office of the Official Secretary to the Governor-General

OPA Official Public Account

OTM Other Trust Monies

PGPA Act Public Governance, Performance and Accountability Act 2013

PM&C Department of the Prime Minister and Cabinet

RJCP Remote Jobs and Communities Programme

SOETM Services for Other Entities and Trust Monies special accounts

TLC Tiwi Land Council

TSRA Torres Strait Regional Authority

WBACC Wreck Bay Aboriginal Community Council

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