Portfolio Budget Statements 2016-17

Transcription

Portfolio Budget Statements 2016-17
Budget Related Paper No. 1.14
PRIME MINISTER AND CABINET PORTFOLIO
Budget Initiatives and Explanations of
Appropriations Specified by Outcomes
and Programs by Entity
© Commonwealth of Australia 2016
ISSN 978-1-925238-53-2 (Printed Version)
ISSN 978-1-925238-51-8 (PDF Version)
ISSN 978-1-925238-52-5 (DOC Version)
This publication is available for your use under a Creative Commons BY Attribution
3.0 Australia licence, with the exception of the Commonwealth Coat of Arms, the
Department of the Prime Minister and Cabinet logo, photographs, images, signatures
and where otherwise stated. The full licence terms are available from http://creativecommons.org/licenses/by/3.0/au/legalcode. Use of the Department of the Prime Minister and Cabinet material under a Creative
Commons BY Attribution 3.0 Australia licence requires you to attribute the work (but
not in any way that suggests that the Department of the Prime Minister and Cabinet
endorses you or your use of the work).
Department of the Prime Minister and Cabinet material used 'as supplied'
Provided you have not modified or transformed the Department of the Prime Minister
and Cabinet material in any way including, for example, by changing the Department
of the Prime Minister and Cabinet text; calculating percentage changes; graphing or
charting data; or deriving new statistics from published Department of the Prime
Minister and Cabinet statistics – then the Department of the Prime Minister and
Cabinet prefers the following attribution:
Source: The Australian Government Department of the Prime Minister and Cabinet.
Derivative material
If you have modified or transformed the Department of the Prime Minister and
Cabinet material, or derived new material from those of the Department of the Prime
Minister and Cabinet in any way, then the Department of the Prime Minister and
Cabinet prefers the following attribution:
Based on The Australian Government Department of the Prime Minister and Cabinet data
Use of the Coat of Arms
The terms under which the Coat of Arms can be used are set out on the It’s an Honour
website (see www.itsanhonour.gov.au)
Other uses
Enquiries regarding this licence and any other use of this document are welcome at:
Department of the Prime Minister and Cabinet
PO Box 6500
Canberra ACT 2600
Tel: (02) 6271 5111
Fax: (02) 6271 5414
www.dpmc.gov.au
ii
PRIME MINISTER
President of the Senate
Australian Senate
Parliament House
CANBERRA ACT 2600
Speaker
House of Representatives
Parliament House
CANBERRA ACT 2600
Dear Mr President
Dear Mr Speaker
I hereby submit Portfolio Budget Statements in support of the 2016-17 Budget for the
Prime Minister and Cabinet Portfolio.
These statements have been developed, and are submitted to the Parliament, as a
statement on the outcomes for the Portfolio.
I present these statements to provide accountability to the Parliament and, through it,
the public.
Yours sincerely
MALCOLM TURNBULL
Parliament House CANBERRA ACT 2600
Telephone (02) 2677 7700
www.pm.gov.au
Abbreviations and conventions
The following notation may be used:
NEC/nec
..
na
nfp
$m
$b
not elsewhere classified
nil
not zero, but rounded to zero
not applicable (unless otherwise specified)
not for publication
$ million
$ billion
Figures in tables and in the text may be rounded. Figures in text are generally rounded
to one decimal place, whereas figures in tables are generally rounded to the nearest
thousand. Discrepancies in tables between totals and sums of components are due to
rounding.
Enquiries
Should you have any enquiries regarding this publication please contact the Chief
Financial Officer, Department of the Prime Minister and Cabinet on (02) 6271 5652.
Links to Portfolio Budget Statements (including Portfolio Additional Estimates
Statements and Portfolio Supplementary Additional Estimates Statements) can be
located on the Australian Government Budget website at: www.budget.gov.au.
iv
USER GUIDE
TO THE
PORTFOLIO BUDGET STATEMENTS
v
USER GUIDE
The purpose of the 2016-17 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. Entities receive resources from
the annual appropriation acts, special appropriations (including standing
appropriations and special accounts), and revenue from other sources.
A key role of the PB Statements is to facilitate the understanding of proposed annual
appropriations in Appropriation Bills (No. 1 and No. 2) 2016-17 (or Appropriation
(Parliamentary Departments) Bill (No. 1) 2016-17 for the parliamentary departments).
In this sense the PB Statements are Budget related papers and are declared by the
Appropriation Acts to be ‘relevant documents’ to the interpretation of the Acts
according to section 15AB of the Acts Interpretation Act 1901.
The PB Statements provide information, explanation and justification to enable
Parliament to understand the purpose of each outcome proposed in the Bills.
As required under section 12 of the Charter of Budget Honesty Act 1998, only entities
within the general government sector are included as part of the Commonwealth
general government sector fiscal estimates and produce PB Statements where they
receive funding (either directly or via portfolio departments) through the annual
appropriation acts.
vi
CONTENTS
Portfolio overview....................................................................................................... 1 Prime Minister and Cabinet Portfolio Overview ............................................................. 3 Entity resources and planned performance ........................................................... 13 Department of the Prime Minister and Cabinet ........................................................... 15
Aboriginal Hostels Limited .......................................................................................... 57
Australian National Audit Office .................................................................................. 75
Australian Public Service Commission ...................................................................... 101
Digital Transformation Office .................................................................................... 125
Indigenous Business Australia .................................................................................. 143
Indigenous Land Corporation.................................................................................... 167
Office of National Assessments ................................................................................ 187
Office of the Commonwealth Ombudsman ............................................................... 205
Office of the Inspector-General of Intelligence and Security ..................................... 225
Office of the Official Secretary to the Governor-General ........................................... 245
Torres Strait Regional Authority ................................................................................ 271
Glossary and Acronyms......................................................................................... 291 vii
PORTFOLIO OVERVIEW
1
PRIME MINISTER AND CABINET PORTFOLIO OVERVIEW
Ministers and portfolio responsibilities
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 Assistant Ministers
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 program

Commonwealth Aboriginal and Torres Strait Islander policy, programs 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

official and ceremonial support

support to the Governor-General to perform his official duties

encouraging high quality regulation and reducing the burden of government
regulation

women’s policies and women’s leadership and development strategy

whole of government service delivery policy, focusing on increasing the
accessibility and efficiency of digital government service interfaces

public data policy and related matters

national policy on cities

population policy
3
Portfolio Overview
The Portfolio comprises eight non-corporate Commonwealth entities, eight corporate
Commonwealth entities, and three Commonwealth Companies under the Public
Governance, Performance and Accountability Act 2013 (PGPA Act).
The Portfolio includes the following non-corporate Commonwealth entities under the
PGPA Act:


Australian National Audit Office

Australian Public Service Commission

Digital Transformation Office

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
4
Portfolio Overview
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
Assistant Ministers 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 programs relating to
Indigenous affairs, Regulation Reform, cities & built environment and women.
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 of
accommodation facilities. AHL provides accommodation that supports Aboriginal and
Torres Strait Islander people to access educational, employment-related and health
opportunities.
The Aboriginal Land Commissioner 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 functions
under the Auditor-General Act 1997.
The Australian Public Service Commission (APSC) is a non-corporate
Commonwealth entity with a number of 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 on workforce management strategies. The
APSC has a key role in supporting frameworks for a modern and flexible workforce,
improving workforce management to support an efficient and effective Australian
Public Service (APS), supporting high ethical standards and fostering improved
capability and leadership.
The Defence Force Remuneration Tribunal is an independent authority established
under section 58G of the Defence Act 1903. The Defence Force Remuneration Tribunal
determines the pay and allowances of members of the Australian Defence Force,
considering the special nature of the Defence Force service.
The Digital Transformation Office (DTO) is a non-corporate Commonwealth entity
subject to the PGPA Act, focused on ensuring everyone who needs to use government
services finds what they need and gets it done quickly and easily. The DTO will
deliver and assist agencies to deliver, simpler, clearer & faster services to all.
5
Portfolio Overview
The position of Executive Director of Township Leasing (EDTL) is an independent
statutory office that is subject to the PGPA Act and was established under the ALR Act
to enter into leases of Aboriginal-held land in the Northern Territory on behalf of the
Commonwealth, and to administer sub-leases 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.
The Independent National Security Legislation Monitor (INSLM) is appointed under
the Independent National Security Legislation Monitor Act 2010, amended in December
2014. The INSLM's role is to review the operation, effectiveness and implications of
Australia’s counter-terrorism and national security legislation on an ongoing basis.
This includes considering whether the laws contain appropriate safeguards for
protecting the rights of individuals, remain proportionate to any threat of terrorism or
threat to national security or both, and remain necessary.
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 (ALC), Central Land Council (CLC), Northern Land
Council (NLC) and Tiwi Land Council (TLC) are the four Northern Territory Land
Councils established under the ALR Act. The Land Councils are subject to the PGPA
Act and are corporate Commonwealth entities established to represent Aboriginal
interests in a range of processes under the ALR Act.
6
Portfolio Overview
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 OCO 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. The OCO also influences improvement in public
administration in the region through collaboration with partner agencies. The
Commonwealth Ombudsman is also the Defence Force, Immigration, Law
Enforcement, Postal Industry, Overseas Students, Norfolk Island and Private Health
Insurance 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
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 whilst
having due regard to human rights.
The Office of the Official Secretary to the Governor-General (OOSGG) is a
non-corporate Commonwealth entity which supports the Governor-General in the
performance of his responsibilities 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 through sustainable retail
stores.
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.
7
Portfolio Overview
The Remuneration Tribunal is an independent statutory authority established under
the Remuneration Tribunal Act 1973. The Remuneration Tribunal is primarily
responsible for inquiring into and determining the remuneration and allowances to be
paid to holders of public offices (including parliamentary offices). The Remuneration
Tribunal also reports on and provides advice about these matters.
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. The TSRA formulates, implements and monitors the effectiveness of
programs 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. The 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
services to the Aboriginal community of Jervis Bay.
For information on resourcing across the portfolio, please refer to Part 1: Agency
Financial Resourcing in Budget Paper No. 4: Agency Resourcing.
PB Statements are not required for the Aboriginal Land Commissioner, Anindilyakwa
Land Council, Defence Force Remuneration Tribunal, Executive Director of Township
Leasing, Independent National Security Legislation Monitor, National Australia Day
Council, Northern Land Council, Central Land Council, Outback Stores, Registrar of
Indigenous Corporations, Remuneration Tribunal, Tiwi Land Council, and Wreck Bay
Aboriginal Community Council, as they are not funded through the annual
Appropriation Acts, either directly or through the Portfolio department.
8
Portfolio Overview
Figure 1: Prime Minister and Cabinet Portfolio Structure and Outcomes
Prime Minister — The Hon Malcolm Turnbull MP
Minister for Indigenous Affairs — Senator the Hon Nigel Scullion
Minister for Women and Minister Assisting the Prime Minister for the Public Service
— Senator the Hon Michaelia Cash
Cabinet Secretary — Senator the Hon Arthur Sinodinos AO
Minister Assisting the Prime Minister for Cities and Digital Transformation — The Hon Angus Taylor MP
Minister Assisting the Prime Minister for Counter Terrorism — The Hon Michael Keenan MP
Assistant Minister to the Prime Minister — Senator the Hon James McGrath
Assistant Cabinet Secretary — The Hon Dr Peter Hendy MP
Secretary: Dr Martin Parkinson PSM
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 program delivery.
Outcome 2: Indigenous - Improve results for Indigenous Australians including in relation to school
attendance, employment and community safety, through delivering services and programs, and through
measures that recognise the special place that Indigenous people hold in this Nation.
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.
Auditor-General: Mr Grant Hehir
Outcome: To improve public sector performance and accountability through independent reporting on
Australian Government administration to Parliament, the Executive and the public.
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.
Continued on next page.
9
Portfolio Overview
Chief Executive Officer: Mr Paul Shetler
To improve the user experience for all Australians accessing government information and services by
leading the design, development and continual enhancement of whole-of-government service delivery
policies and standards, platforms and joined-up services.
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.
Acting Chief Executive Officer: Mr Leo Bator
Outcome: Enhanced socio-economic development, maintenance of cultural identity and protection of the
environment by Indigenous Australians through land acquisition and management.
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.
Director General: Mr Richard Maude
Outcome: Advancement of Australia's national interests through increased government awareness of
international developments affecting Australia.
10
Portfolio Overview
Ombudsman: Mr Colin Neave
Outcome: Fair and accountable administrative action by Australian Government entities and prescribed
private sector organisations, by investigating complaints, reviewing administrative action and statutory
compliance inspections and reporting.
Inspector-General:
The Hon. Margaret Stone
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.
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.
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.
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.
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.
11
ENTITY RESOURCES AND
PLANNED PERFORMANCE
Department of the Prime Minister and Cabinet ...................................................... 15
Aboriginal Hostels Limited ...................................................................................... 57
Australian National Audit Office .............................................................................. 75
Australian Public Service Commission ................................................................ 101
Digital Transformation Office ................................................................................ 125
Indigenous Business Australia.............................................................................. 143
Indigenous Land Corporation ................................................................................ 167
Office of National Assessments ............................................................................ 187
Office of the Commonwealth Ombudsman........................................................... 205
Office of the Inspector- General of Intelligence and Security ............................. 225
Office of the Official Secretary to the Governor-General .................................... 245
Torres Strait Regional Authority............................................................................ 271
13
Department of the Prime
Minister and Cabinet
Entity resources and planned
performance
15
DEPARTMENT OF THE PRIME MINISTER AND CABINET
Section 1: Entity overview and resources .............................................................. 19 1.1 Strategic direction statement ........................................................................ 19 1.2 Entity resource statement ............................................................................. 20 1.3 Budget measures ......................................................................................... 23 Section 2: Outcomes and planned performance .................................................... 24 2.1 Budgeted expenses and performance for Outcome 1................................... 25 2.2 Budgeted expenses and performance for Outcome 2................................... 30 Section 3: Budgeted financial statements .............................................................. 43 3.1 Budgeted financial statements ...................................................................... 43 3.2.1 Budgeted financial statements tables ........................................................... 45 17
PM&C Budget Statements
DEPARTMENT OF THE PRIME MINISTER AND CABINET
Section 1: Entity overview and resources
1.1
STRATEGIC DIRECTION STATEMENT
The role of PM&C is to provide policy advice and support to the Prime Minister, the
Cabinet, Portfolio Ministers, and Assistant Ministers on matters that are at the
forefront of public and government administration.
PM&C strives to achieve a coordinated and innovative approach to the development
and implementation of government policies. This requires well considered advice on a
range of issues, drawing together input from across portfolios, to address the long
term challenges and opportunities facing Australia. Priority areas for PM&C include:

supporting the Prime Minister as Head of Government and the Cabinet

providing advice on major domestic, international, and national security policy,
drawing on expertise from across government

monitoring and providing advice on the implementation of key Government
initiatives, policies and programs

leading the APS in collaboration with the APSC

improving the lives of Indigenous Australians through increased participation in
education and work, making communities safer where the ordinary rule of law
applies, and working closely with other Australian Government Departments to
lead efforts to ensure mainstream policy, programs and services deliver benefits
to Indigenous Australians

improving the productivity, liveability and accessibility of cities through reforms
that stimulate economic growth and ensure the wellbeing of current and future
generations of Australians

advising the Prime Minister and Minister for women, on women’s safety,
economic security, workforce participation, leadership and international
engagement and coordinating this work across government.
Further details of the objectives and performance evaluation mechanisms attached to
this strategy are detailed in Section 2 of this document.
19
1.2
ENTITY RESOURCE STATEMENT
Table 1.1 shows the total funding from all sources available to PM&C for its operations
and to deliver programs and services on behalf of the government.
The table summarises how resources will be applied by outcome (government strategic
policy objectives) and by administered (on behalf of the government or the public) and
departmental (for the entity’s operations) classification.
For more detailed information on special accounts and special appropriations, please
refer to Budget Paper No. 4 – Agency Resourcing.
Information in this table is presented on a resourcing (i.e. appropriations/cash
available) basis, however the ‘Budgeted expenses by Outcome 1 and 2’ tables in
Section 2 and the financial statements in Section 3 are presented on an accrual basis.
20
Table 1.1: PM&C resource statement — Budget estimates for 2016-17 as at
Budget May 2016
2015-16
Estimated
actual
$'000
2016-17
Estimate
384,202
10,706
5,241
29,061
374,203
10,552
6,825
3,096
403,245
403,245
2,495
8,611
431,747
431,747
19,242
1,210,031
252
120,727
23,137
1,310,418
250
92,752
36,550
36,550
8,647
1,395,449
247,495
7,648
1,470,755
188,006
24,081
192,005
2,932,151
3,148,237
20,964
125,005
3,022,175
3,168,144
$'000
Departmental
Annual appropriations - ordinary annual services (a)
Prior year appropriations available
Departmental appropriation
s 74 retained revenue receipts (b)
Departmental capital budget (c)
Annual appropriations - other services - non-operating (d)
Prior year appropriations available (e)
Equity injection
Total departmental annual appropriations
Total departmental resourcing
Administered
Outcome 1
Outcome 2
Administered capital budget (f)
Payments to corporate entities (g)
Payments to corporate entities (g)
Annual appropriations - other services - specific payments to
States, ACT, NT and local government (d)
Outcome 2: Indigenous
Total administered annual appropriations
Total administered special appropriations
Special accounts (h)
Opening balance
(h)
Appropriation receipts (i)
Non-appropriation receipts
Total special account receipts
less administered appropriations drawn from annual/special
appropriations and credited to special accounts
less payments to corporate entities from annual/special
appropriations
Total administered resourcing
Total resourcing for PM&C
Average staffing level (number)
(192,005)
(125,005)
(120,727)
4,478,449
4,881,694
2015-16
2,064
(92,752)
4,609,148
5,040,895
2016-17
2,070
21
Table 1.1: PM&C resource statement — Budget estimates for 2016-17 as at
Budget May 2016 (continued)
Third party payments from and on behalf of other entities
2015-16
Estimated
actual
$'000
Receipts received from other entities for the provision of services
(disclosed above in s74 Retained revenue receipts
section above)
10,706
2016-17
Estimate
$'000
10,552
Payments made to corporate entities within the Portfolio
9,389
9,156
34,258
10,602
37,582
37,075
39,498
35,919
Please note: All figures shown above are GST exclusive - these may not match figures in the cash flow
statement.
(a) Appropriation Bill (No. 1) 2016-17.
(b) Estimated retained revenue receipts under section 74 of the PGPA Act 2013.
(c) Departmental capital budgets are not separately identified in Appropriation Bill (No.1) and form part of
ordinary annual services items. Please refer to Table 3.5 for further details. For accounting purposes, this
amount has been designated as a 'contribution by owner'.
(d) Appropriation Bill (No. 2) 2016-17.
(e) Estimated balance carried forward from previous year.
(f) Administered capital budgets are not separately identified in Appropriation Bill (No. 1) and form part of
ordinary annual services items. Please refer to Table 3.10 for further details. For accounting purposes, this
amount is designated as a 'contribution by owner'.
(g) 'Corporate entities' are corporate Commonwealth entities and Commonwealth companies as defined
under the PGPA Act.
(h) For further information on special appropriations and special accounts, please refer to Budget Paper No. 4
- Agency Resourcing. Please also see Table 2.1 for further information on outcome and program
expenses broken down by various funding sources, e.g. annual appropriations, special appropriations and
special accounts.
(i) Amounts credited to the special account(s) from PM&C's annual and special appropriations.
22
1.3
BUDGET MEASURES
Budget measures in Part 1 relating to PM&C are detailed in Budget Paper No. 2 and
are summarised below.
Table 1.2: PM&C 2016-17 Budget measures
Part 1: Measures announced since the 2015-16 Mid-Year Economic and Fiscal
Outlook (MYEFO)
Program
Expense measures
Cyber Security - implementation of
Australia's Cyber Security Strategy
Departmental
Total
Implementing the National Cities Agenda
Departmental
Total
Indigenous Business Australia - continuity of
business support arrangements
Administered
Total
Indigenous Student Success in Higher Education
Administered
Total
Domestic and Family Violence - new
initiatives to break the cycle of violence
Administered
Total
Towards Constitutional Recognition of
Aboriginal and Torres Strait Islander Peoples
Administered
Total
Cashless Debit Card - third trial site
Departmental
Total
Total Expense measures
Administered
Departmental
Total
2015-16
$'000
2016-17
$'000
2017-18
$'000
2018-19
$'000
2019-20
$'000
1.1
-
-
-
-
-
-
4,629
4,629
-
-
-
-
23,086
23,086
-
-
-
-
(1,341)
(1,341)
1.1
2.1
2.2
(2,715)
(2,715)
(2,781)
(2,781)
(2,846)
(2,846)
(10,000)
(10,000)
(10,000)
(10,000)
(12,167)
(12,167)
2.3
2.4
-
-
-
-
-
-
-
-
nfp
nfp
-
-
-
2.6
-
21,745
4,629
26,374
(12,715)
(12,715)
(12,781)
(12,781)
(15,013)
(15,013)
Prepared on a Government Finance Statistics (fiscal) basis.
Figures displayed as a negative (-) represent a decrease in funds and a positive (+) represent an increase in
funds.
Note: the lead entity for measure ‘Contribution to the third Action Plan’ is the Department of Social Services.
This measure will contribute to the delivery of a number of initiatives to reduce Indigenous family and
domestic violence.
Note: The lead entity for measure 'International Trade Agreements - government procurement reforms' is the
Department of Foreign Affairs and Trade. The full measure description and package details appear in Budget
Paper No. 2 under the Department of Foreign Affairs and Trade portfolio.
23
Section 2: Outcomes and planned performance
Government outcomes are the intended results, impacts or consequences of actions by
the Government on the Australian community. Commonwealth programs are the
primary vehicle by which government entities achieve the intended results of their
outcome statements. Entities are required to identify the programs which contribute to
government outcomes over the Budget and forward years.
Each outcome is described below together with its related programs. The following
provides detailed information on expenses for each outcome and program, further
broken down by funding source.
Note:
From 1 July 2015, performance reporting requirements in the Portfolio Budget
Statements sit alongside those required under the enhanced commonwealth
performance framework. It is anticipated that the performance criteria described in
Portfolio Budget Statements will be read with broader information provided in an
entity’s corporate plans and annual performance statements – included in Annual
Reports from October 2016 – to provide an entity’s complete performance story.
24
2.1
BUDGETED EXPENSES AND PERFORMANCE FOR OUTCOME 1
Outcome 1: Provide high quality policy advice and support to the Prime
Minister, the Cabinet, Portfolio Ministers and Parliamentary Secretaries
including through the coordination of government activities, policy
development and program delivery.
This table shows how much PM&C intends to spend (on an accrual basis) on achieving
the outcome, broken down by program, as well as by Administered and Departmental
funding sources.
Table 2.1.1: Budgeted expenses for Outcome 1
Outcome 1: Provide high quality policy advice and support to the Prime Minister, the Cabinet, Portfolio
Ministers and Parliamentary Secretaries including through the coordination of government activities,
policy development and program delivery.
2015-16
2016-17
2017-18
2018-19
2019-20
Estimated
Budget
Forward
Forward
Forward
actual
estimate
estimate
estimate
$'000
$'000
$'000
$'000
$'000
Program 1.1: Prime Minister and Cabinet
Administered expenses
Compensation and Legal Expenses
Geocoded National Address File
National Counter Terrorism Committee
Secretariat
Office for Women
Parliament House Briefing Room
Prime Minister's Official Residences
State Occasion and Official Visits
(a)
Support to the former Governors-General
Ordinary annual services
(Appropriation Bill No. 1)
Special appropriations
Public Governance, Performance and
Accountability Act 2013- s77
Special accounts
Australia New Zealand Land Information
Services for Other Entities and
Trust Moneys
Expenses not requiring
appropriation in the
Budget year (b)
Administered total
121
4,314
3,803
121
8,140
3,828
125
8,296
3,883
123
8,455
3,914
125
3,949
111
3,555
446
1,738
3,573
454
112
3,602
447
1,768
3,632
422
112
3,306
453
1,816
3,726
391
113
3,336
457
1,862
3,813
373
115
3,363
474
1,878
3,848
3,920
18,115
22,072
22,108
22,446
17,672
10
10
10
10
10
35
35
23
-
-
5
5
5
-
-
124
18,289
131
22,253
25
131
144
144
22,277
22,600
17,826
Table 2.1.1: Budgeted expenses for Outcome 1 (continued)
2015-16
Estimated
actual
$'000
Program 1.1: Prime Minister and Cabinet
Departmental expenses
s 74 Retained revenue receipts (c)
Budget year (b)
Departmental total
Total expenses for Outcome 1
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
117,776
3,619
110,366
3,567
105,718
3,372
106,358
3,245
105,598
3,296
9,893
131,288
149,577
2015-16
561
10,137
124,070
146,323
2016-17
550
9,460
118,550
140,827
7,952
117,555
140,155
7,612
116,506
134,332
(a) The annual expense figure reflects the unwinding of the discount on the provision for future entitlements
for each of the former Governors-General. The increase in 2019-20 relates to the recognition of a
provision for projected future entitlements for former Governors-General.
(b) Expenses not requiring appropriation in the Budget year are made up of depreciation expenses,
amortisation expenses, make good expenses, audit fees, and other services provided free of charge.
(c) Estimated expenses incurred in relation to receipts retained under section 74 of the PGPA Act 2013.
Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of
the budget year as government priorities change.
26
Table 2.1.2: Performance criteria for Outcome 1
Table 2.1.2 below details the performance criteria for program 1.1. It also summarises
how the program is delivered and where 2016-17 Budget measures have created new
programs or materially changed existing programs.
Outcome 1 – Provide high quality advice and support to the Prime Minister and the Cabinet,
Portfolio Ministers and Parliamentary Secretaries including through the coordination of
government activities, policy development and program delivery.
Program 1.1 – Prime Minister and Cabinet
The objectives of this program are to:
 provide advice, support and services to the Prime Minister, the Cabinet, Portfolio Ministers and
Assistant Ministers, and coordination across Government, on major domestic, international and
national security matters
 provide support to the Cabinet and its committees, the Federal Executive Council and COAG to
facilitate informed decision making.
Delivery
This program is delivered through the provision of advice, support and services to
the Prime Minister, the Cabinet, Portfolio Ministers, Assistant Ministers and/or the
Executive Council and through leadership and coordinated public sector
responses to Government decisions and strategic priorities.
Performance information
Year
2015-16
Performance criteria
Targets

Policy advice and support to the Prime
Minister, the Cabinet, Portfolio Ministers
and Assistant Ministers in key areas

Leadership, policy coordination,
monitoring and coordinated
whole-of-government responses to
Government’s decisions, policies and
strategic priorities

Provision of services for the Prime
Minister, Portfolio Ministers, Assistant
Ministers and their ministerial offices

Management of official visits by, and
hospitality for, guests of the
Government, such as Heads of State,
delivery of support for major events,
ceremonies and state occasions and
coordination of logistical arrangements
for the Prime Minister’s overseas visits

Provision of support for the operations
of the Prime Minister’s official
residences and related matters and
provision of entitlements to former
Governors-General (excluding pension
entitlements)

High quality, relevant and
timely advice and support to
the Prime Minister, including
to support him in his role as
the Chair of the Cabinet and
all committees, Portfolio
Ministers and Assistant
Ministers based on an
objective and thorough
understanding of issues and
whole-of-government
perspective

Regular, timely and
collaborative communication
and cooperation with other
central agencies, portfolio
departments and other key
stakeholders

Coordination and support for
COAG meetings
27
Year
2015-16
Targets

Leadership, policy coordination, and
communicating measures and benefits
for women including reducing violence
against women, women’s economic
empowerment and opportunity and
women’s leadership and status

Development of more efficient regulation
and effective regulatory management.

Development of policies, standards and
coordinated approaches to public data
sets, including geocoded national
address data, to support initiatives such
as the commitment to open data
principles.

Leadership and coordination
of the national security
community to promote a
national security system that
anticipates threats, responds
effectively to crises and major
security events, protects the
nation and shapes the world in
Australia’s interest

Advancement of the
Government’s international
priorities that promote
Australia’s security, prosperity,
international profile and
influence

Advice and support for key
stakeholders for state
occasions, official visits,
operations of the Prime
Minister’s official
establishments and former
Governors-General that is
timely relevant and of high
quality

Lead the implementation of
Government deregulation
reforms including delivering on
the Government’s $1 billion
net portfolio targets for
reduction in the burden of
regulation, repeal days and the
regulator performance
framework
28
Year
Targets
2015-16
2016-17
2017-18 and beyond
(a)
Purposes

Quality and timely policy advice, support
and services to the Prime Minister, the
Cabinet and key stakeholders

Effective public sector leadership,
coordination, and monitoring of
responses to Government decisions,
policies and strategic priorities.
As per 2016-17.

High quality and timely advice
to departments and agencies
on best practice regulation
making, consistent with the
requirements of the Australian
Government Guide to
Regulation and the COAG’s
Best Practice Regulation
Guide

Provide timely advice and
funding to external
stakeholders that provide
programs and support to
promote women’s economic
empowerment and
opportunity, reducing violence
against women, and women’s
leadership and status.
Positive change in stakeholder
feedback (by 2017).
As per 2016-17.
1.1 Supporting the Prime Minister as the head of the Australian
Government and the Cabinet
1.2 Providing advice on major domestic policy and national security
matters
(a) Refers to updated Purposes that will be reflected in the Corporate Plan 2016-17.
29
2.2
Outcome 2 – Improve results for Indigenous Australians including in relation
to school attendance, employment and community safety, through delivering
services and programs, and through measures that recognise the place that
Indigenous people hold in this nation.
Linked programs
Attorney-General’s Department
Program 1.4 - Justice Services
Program 1.6 - Indigenous Law and Justice
Contribution to Outcome 2 made by linked programs
The Attorney-General’s Department works with PM&C by supporting Native Title
Representative Bodies and Native Title Service Providers within the native title
system.
The Attorney-General’s Department contributes to the Indigenous Advancement
Strategy by delivering the Indigenous Legal Assistance Program that funds
organisations to deliver legal assistance services to help Indigenous Australians
overcome their legal problems and fully exercise their legal rights.
Department of Agriculture and Water Resources
Program 1.2 - Sustainable Management of Natural Resources and the Environment
Program 2.1 - Biosecurity and Export Services
The Department of Agriculture and Water Resources works with PM&C to provide
opportunities for indigenous communities and land managers to engage with the
National Landcare Programme.
The Department of Agriculture and Water Resources and the Department of the
Prime Minister and Cabinet partner with Aboriginal and Torres Strait Islander
Ranger groups to deliver biosecurity work that protects Australian agriculture and
the northern Australian environment.
30
Department of the Environment
Program 1.1 - Sustainable Management of Natural Resources and the Environment
Program 2.1 - Reducing Australia's Greenhouse Gas Emissions
The Department of the Environment works with PM&C to deliver the funding for
the Indigenous Protected Areas Program and elements of the Indigenous Rangers
Program through the National Landcare Programme.
The Department of the Environment works with PM&C to improve results for
Indigenous Australians by offering opportunities to work on country and generate
income through projects that reduce Australia's greenhouse gas emissions.
Department of Employment
Program 1.1 - Employment Services
Payments and services under the Indigenous Advancement Strategy are delivered
by the Department of Employment on behalf of PM&C.
Department of Health
Program 2.3 - Aboriginal and Torres Strait Islander Health
The Department of Health works with PM&C to deliver high quality essential health
services to Aboriginal and Torres Strait Islander people, and respond to new and
emerging health needs.
Department of Human Services
Program 1.1 - Services to the Community - Social Security and Welfare
Payments and services under the Indigenous Advancement Strategy are delivered
by the Department of Human Services on behalf of PM&C.
31
Department of Social Services
Program 1.11 – Student Payments
Program 2.1 - Families and Communities
Program 3.1 - Disability Employment
The Department of Social Services has policy responsibility for student payments,
some of which (i.e. Relocation Scholarships and Student Start-up
Scholarships/Loans) are subject to mutual exclusion provisions for some
scholarships (i.e. Commonwealth Accommodation Costs Scholarship and
Commonwealth Education Costs Scholarship) paid for the same period, which are
administered by the Department of Prime Minister and Cabinet.
The Department of Social Services contributes to the Indigenous Advancement
Strategy by supporting the development of stronger families and more resilient
communities by supporting indigenous families and communities to enjoy similar
levels of physical, emotional and social wellbeing enjoyed by other Australians,
supporting families to give children a good start in life and by supporting remote
strategic investments and remote housing strategies.
The Department of Social Services contributes to the Indigenous Advancement
Strategy by supporting eligible Indigenous Australians with a disability into work.
32
Outcome 2: Improve results for Indigenous Australians including in relation to school attendance,
employment and community safety, through delivering services and programs, and through measures that
recognise the special place that Indigenous people hold in this Nation.
2015-16
2016-17
2017-18
2018-19
2019-20
Estimated
Budget
Forward
Forward
Forward
estimate
estimate
actual
estimate
$'000
$'000
$'000
$'000
$'000
Program 2.1: Jobs, Land and Economy
Aboriginal Land Rights
(Northern Territory) Act 1976
Aboriginals Benefit Account
Ranger Agreement
Special accounts
Aboriginal and Torres Strait
Islander Land Account
Payments to corporate entities
Administered total
less expenses made from special
appropriations credited to
special accounts
Total expenses for Program 2.1
Program 2.2: Children and Schooling
Other services
Higher Education Support
Act 2003 (a)
Commonwealth Scholarship
Program
Indigenous Support Program
Indigenous Student Success
Program
Special accounts
Aboriginal Tutorial Assistance
Superannuation Scheme
Administered total
less expenses made from special
appropriations credited to
special accounts
623,493
729,542
654,303
610,833
640,338
192,000
969
125,000
983
131,000
998
146,000
1,013
152,000
1,028
51,108
177,226
43,647
1,088,443
51,979
157,087
19,758
1,084,349
53,226
154,988
42,785
1,037,300
54,504
149,478
42,685
1,004,513
55,811
141,967
42,630
1,033,774
(177,226)
911,217
(157,087)
927,262
(154,988)
882,312
(149,478)
855,035
(141,967)
891,807
222,821
217,264
212,668
212,663
219,535
8,647
7,648
7,762
6,536
4,779
14,703
39,813
7,982
20,295
-
-
-
-
33,736
68,283
69,887
71,494
5
285,989
5
286,930
5
288,718
289,086
295,808
(5)
285,984
(5)
286,925
(5)
288,713
289,086
295,808
33
Program 2.3: Safety and Wellbeing
Administered total
Program 2.4: Culture and Capability
Administered total
Program 2.5: Remote Australia Strategies
Special accounts
Indigenous Remote
Services Delivery
Administered total
2015-16
Estimated
actual
$'000
2016-17
Budget
248,954
37,582
286,536
286,536
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
256,597
37,075
293,672
293,672
257,699
37,196
294,895
294,895
237,436
37,363
274,799
274,799
270,897
37,727
308,624
308,624
63,310
63,310
63,310
54,915
54,915
54,915
48,796
48,796
48,796
48,796
48,796
48,796
50,321
50,321
50,321
51,453
52,100
54,659
52,375
54,011
3,210
39,498
94,161
94,161
4,681
35,919
92,700
92,700
36,229
90,888
90,888
34
$'000
36,528
36,832
88,903
90,843
88,903
90,843
2015-16
Estimated
actual
$'000
Program 2.6: Program Support
s 74 Retained revenue receipts (b)
Budget year (c)
Departmental total
Outcome 2 Totals by appropriation type
Ordinary annual services (Appropriation
Bill No. 1)
Other services (Appropriation Bill No. 2)
s74 Retained revenue receipts (b)
Special accounts
less expenses made from
appropriations
credited to special accounts
Administered total
s 74 Retained revenue receipts (b)
Budget year (c)
Departmental total
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
266,426
7,087
263,837
6,985
262,109
6,603
263,172
6,354
262,698
6,454
7,986
281,499
281,499
8,997
279,819
279,819
8,764
277,476
277,476
12,705
282,231
282,231
11,998
281,150
281,150
1,210,031
8,647
1,310,418
7,648
1,228,125
7,762
1,162,103
6,536
1,235,102
4,779
247,485
231,549
120,727
187,996
213,752
92,752
200,281
208,219
116,210
216,900
203,982
116,576
224,522
197,778
117,189
(177,231)
1,641,208
(157,092)
1,655,474
(154,993)
1,605,604
(149,478)
1,556,619
(141,967)
1,637,403
266,426
7,087
263,837
6,985
262,109
6,603
263,172
6,354
262,698
6,454
7,986
281,499
1,922,707
2015-16
1,503
8,997
279,819
1,935,293
2016-17
1,520
8,764
277,476
1,883,080
12,705
282,231
1,838,850
11,998
281,150
1,918,553
(a) The current Indigenous Support Program (ISP) and the Commonwealth Scholarship Program (CSP) will
be managed under the Indigenous Student Success Program from 1 January 2017.
(b) Estimated expenses incurred in relation to receipts retained under section 74 of the PGPA Act 2013.
(c) Expenses not requiring appropriation in the Budget year are made up of depreciation expenses,
amortisation expenses and audit fees.
35
Table 2.2.2 below details the performance criteria for each program associated with
Outcome 2. It also summarises how each program is delivered and where 2016-17
Budget measures have created new programs or materially changed existing
programs.
The performance information in this PBS has been developed to meet the minimum
standards specified in the Finance Secretary direction issued under subsection 35(3) of
the PGPA Act 2013, issued in February 2016. In addition to the performance criteria
and targets outlined in this PBS the department is reviewing its performance
framework ahead of publishing detailed performance information in the 2016-17
Corporate Plan on 31 August 2016.
Outcome 2 – Improve results for Indigenous Australians including in relation to school
attendance, employment and community safety, through delivering services and programs, and
through measures that recognise the place that Indigenous people hold in this nation.
Program 2.1 – Jobs, Land and Economy
The objectives of this program are getting adults into work, fostering Indigenous business and assisting
Indigenous people to generate economic and social benefits from effective use of their land, particularly
in remote areas.
Delivery
This program is delivered through Indigenous Advancement Strategy activities
aimed at increasing Indigenous employment, business and economic
development
Year
2015-16
Targets
Increased Indigenous employment,
business and economic development.

Increase in the Indigenous
employment and participation
rates

Number of employment places
filled with assistance by the
Indigenous Advancement –
Jobs, Land and Economy
program and proportion
retained for 26 weeks

Proportion of job seekers in
employment, education or
training three months following
participating in the Indigenous
Advancement – Jobs, Land
and Economy program

Number of Indigenous ranger
jobs contracted

Number of Native Title claims
finalised

Number of land claims being
progressed or finalised under
Commonwealth land rights
legislation and number of
township leases being
negotiated, agreed or in place. Continued on next page.
36
Table 2.2.2: Performance criteria for Outcome 2 (continued)
Year
2016-17
2017-18 and beyond
Purpose
Targets
Increased Indigenous employment,
business and economic development.
(a)
As per 2016-17.

Halve the gap in employment
outcomes between Indigenous
and non-Indigenous
Australians within a decade
(by 2018)

A majority* of funded activities
within this Program met the
mandatory KPI on the extent
of compliance with Project
Agreement terms and
conditions (by 2017).
As per 2016-17.
Improving the lives of Indigenous Australians
(a) Refers to updated purposes that will be reflected in the Corporate Plan 2016-17.
37
Program 2.2 – Children and Schooling
The objectives of this program are getting children to school, particularly in remote Indigenous
communities, improving education outcomes and supporting families to give children a good start in life.
This program includes measures to improve access to further education.
Delivery
aimed at increasing Indigenous school attendance and improved educational
outcomes.
Year
2015-16
Increased Indigenous school attendance
and improved educational outcomes.
2016-17
Increased Indigenous school attendance
and improved educational outcomes.
2017-18 and beyond
Purpose
Targets
(a)
As per 2016-17.

Increase in Indigenous school
attendance rates in remote
areas

Year 12 or equivalent
attainment – number and
proportion of Indigenous young
people (aged 20-24) with year
12 or equivalent Australian
Qualifications Framework
(AQF) Certificate II level (or
above)

Higher education – Number
and proportion of Indigenous
20-64 year olds with or
working towards post school
qualification in AQF Certificate
III level or above

Percentage of Indigenous
students meeting National
Minimum Standards in
National Assessment
Programme – Literacy and
Numeracy (NAPLAN). 
Meeting COAG education
targets (two by 2018, one by
#
2020)

within this Program met the
Agreement terms and
As per 2016-17.
# Halve the gap in reading, writing and numeracy achievements for Indigenous students by 2018. Close the
gap in school attendance by the end of 2018. Halve the gap for Indigenous students in Year 12 (or
equivalent) attainment rates by 2020.
38
Program 2.3 – Safety and Wellbeing
The objectives of this program are to ensure that the ordinary law of the land applies to Indigenous
communities and ensure Indigenous people enjoy similar levels of physical, emotional and social
wellbeing enjoyed by other Australians.
Delivery
aimed at reducing levels of offending, violence and substance abuse.
Year
Reduced levels of offending, violence and 
substance abuse.
2015-16
2016-17
Number of initiatives
implemented in Indigenous
communities to reduce
violence

Number of organisations
providing Indigenous specific
alcohol and other drug
treatment services and
activities

Number of sites providing low
aromatic fuel. Reduced levels of offending, violence and
substance abuse.
2017-18 and beyond
Purpose
Targets
(a)
As per 2016-17.
within this Programme met the
Agreement terms and
As per 2016-17.
39
Program 2.4 – Culture and Capability
The objectives of this program are supporting Aboriginal and Torres Strait Islander people to maintain
their culture, participate equally in the economic and social life of the nation and ensuring that Indigenous
organisations are capable of delivering quality services to their clients, particularly in remote areas.
Delivery
aimed at:

indigenous cultural expression and conservation

increasing participation of Indigenous people in society through healing
and improved capability and leadership

promoting the unique place of Indigenous cultures in Australian society.
Year
2015-16

Progress towards a referendum on
constitutional recognition

Increase the participation of Indigenous
people in Australian society through
cultural activities and events, Interpreting,
Healing and Broadcasting services

Strengthen the capability of Indigenous
organisations.

Release of a draft proposal for
constitutional amendment to
recognise Indigenous peoples
and completion of a review
under the Aboriginal and
Torres Strait Islander Peoples
Recognition Act 2013

Number of cultural,
broadcasting and healing
projects and activities
supported

Increased proportion of
Indigenous organisations
receiving significant funding
from the Australian
Government under this
outcome which are registered
under the Corporations
(Aboriginal and Torres Strait
Islander) Act 2006. A majority* of funded activities
mandatory KPI on the extent of
compliance with Project
Agreement terms and
Increased participation of Indigenous
people in Australian society and improved
capability of Indigenous organisations.
2016-17
2017-18 and beyond
Purpose
Targets
(a)
As per 2016-17.
As per 2016-17.
40
Program 2.5 – Remote Australia Strategies
The objectives of this program are ensuring strategic investments in local, flexible solutions based on
community and Government priorities.
aimed at investment in local, flexible solutions based on community priorities
Delivery
Year
2015-16

Invest in local, flexible solutions based on 
community priorities

invest in remote housing.
Number of standardised
tenancy agreements in place
in relation to houses located
on Indigenous land

Number of community based
Indigenous Advancement
Strategies developed

Number of new home owners
on Indigenous land.
mandatory KPI on the extent of
compliance with Project
Agreement terms and
Investment in local solutions based on
community and government priorities.
2016-17
2017-18 and beyond
Purpose
Targets
(a)
As per 2016-17.
As per 2016-17.
41
Program 2.6 – Program Support
This program is the departmental support program to the five Indigenous Advancement Strategy Programs.
The arrangements give effect to the Government’s commitment to reduce red tape and duplication and
ensure resources are invested on the ground where they are most needed through the principle of
empowering communities.
Delivery
Departmental support to the five Indigenous Advancement Strategy Programs.
Year
Targets
2015-16
Not applicable
Not applicable
2016-17
Efficient department support to the five
Indigenous Advancement Strategy
programs.
Majority* of key performance
measures in the Corporate Plan
are met or are on track (by
2017).
2017-18 and beyond
Purpose
(a)
As per 2016-17.
As per 2016-17.
* Majority refers to an acceptable level of between 70 and 90 per cent, noting that this is the first year a
target is being set. The actual results will be published at year end and will be assessed for acceptability.
Targets may then be refined based on first year results. While it is desirable for all activities to succeed, this
target reflects the engagement with risk of trialling new activities and providers.
(a) Refers to updated Purposes that will be reflected in the Corporate Plan 2016-17.
42
Section 3: Budgeted financial statements
Section 3 presents budgeted financial statements which provide a comprehensive
snapshot of entity finances for the 2016-17 budget year, including the impact of budget
measures and resourcing on financial statements.
3.1
BUDGETED FINANCIAL STATEMENTS
3.1.1
Differences between entity resourcing and financial statements
Departmental
The Agency Resource Statement (Table 1.1) provides a consolidated view of all the
resources available to PM&C in 2016-17. For departmental items this includes equity
injections and appropriation receivable that is yet to be drawn down to cover payables
and provisions on the Departmental Balance Sheet (Table 3.2). The Comprehensive
Income Statement (Table 3.1) shows only the operating appropriation provided each
year.
Administered
The 2016-17 administered expense figures in the Entity Resource Statement (Table 1.1)
include the cash appropriation for payments for former Governors-General
entitlements. A provision for the total estimated value of these entitlements is
recognised in the financial statements at the time each Governor-General is appointed.
Accordingly, payment of these entitlements results in a reduction to the provision
rather than an operating expense.
The Schedule of Budgeted Income and Expenses Administered on Behalf of
Government (Table 3.7) includes non-cash appropriation items including depreciation
and amortisation expense, makegood and the provision for former Governors-General
entitlements.
3.1.2
Explanatory notes and analysis of budgeted financial statements
Departmental
Comprehensive Income Statement
Revenue from Government for 2016-17 has increased since the 2015-16 Portfolio
Additional Estimates Statements (PAES) from $373.1 million to $374.2 million.
Following the Administrative Arrangement Orders made on 21 December 2015 PM&C
gained the Cities and built environment function resulting in increased employee
expenses and associated supplier costs.
43
PM&C is budgeting for a break-even net cost of services in 2016-17 and the forward
estimates. The Comprehensive Income Statement (Table 3.2) sets out the expected
operating results for the ordinary annual services provided by PM&C, which are
funded by departmental appropriations and other revenue.
Budgeted Departmental Balance Sheet
PM&C’s net asset position decreases over the forward estimates as a result of the
impact of the sale of properties relating to the Property Divestment Strategy. The net
asset position is expected to stabilise following the conclusion of this measure in
2018-19.
Administered
Schedule of Budgeted Income and Expenses Administered on Behalf of Government
The estimated administered grant expenditure has increased by $22.0 million since
PAES primarily due to funding received for the measure Continuity of Indigenous
Business Support.
Schedule of Budgeted Assets and Liabilities Administered on Behalf of Government
PM&C’s budgeted administered net assets position in 2016-17 is expected to be
$4.5 billion, which remains relatively stable from the estimated actuals in
2015-16 ($4.4 billion).
44
3.2.1 BUDGETED FINANCIAL STATEMENTS TABLES
Table 3.1: Comprehensive income statement (showing net cost of services) for
the period ended 30 June
2015-16
Estimated
actual
$'000
EXPENSES
Employee benefits
Suppliers
Grants
Depreciation and amortisation
Finance costs
Total expenses
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and
rendering of services
Total own-source revenue
Gains
Other
Total gains
Total own-source income
Net (cost of)/contribution by services
Revenue from Government
Surplus/(deficit) attributable to the
Australian Government
Total comprehensive income/(loss)
attributable to the
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
256,419
140,890
402
15,058
18
254,194
132,320
402
16,957
16
253,443
125,956
402
16,210
15
255,252
125,492
402
18,627
13
254,406
125,271
402
17,564
13
412,787
403,889
396,026
399,786
397,656
10,706
10,552
9,975
9,599
9,750
10,706
10,552
9,975
9,599
9,750
2,177
2,014
2,030
2,046
2,821
2,821
13,527
(399,260)
384,202
2,177
12,729
(391,160)
374,203
2,014
11,989
(384,037)
367,827
2,030
11,629
(388,157)
369,530
2,046
11,796
(385,860)
368,296
(15,058)
(16,957)
(16,210)
(18,627)
(17,564)
(15,058)
(16,957)
(16,210)
(18,627)
(17,564)
45
the period ended 30 June (continued)
Note: Impact of net cash appropriation arrangements
2015-16
$'000
excluding depreciation/amortisation
expenses previously funded through
revenue appropriations.
less depreciation/amortisation expenses
previously funded through revenue
15,058
appropriations (a)
2016-17
$'000
2017-18
$'000
2018-19
$'000
2019-20
$'000
-
-
-
-
16,957
16,210
18,627
17,564
Total comprehensive income/(loss) - as
per the statement of comprehensive
(15,058)
(16,957)
(16,210)
(18,627)
(17,564)
income
(a) From 2010-11, the Government introduced net cash appropriation arrangements where Bill 1 revenue
appropriations for the depreciation/amortisation expenses of non-corporate Commonwealth entities (and
select corporate Commonwealth entities) were replaced with a separate capital budget (the
Departmental Capital Budget, or DCB) provided through Bill 1 equity appropriations. For information
regarding DCBs, please refer to Table 3.5 Departmental Capital Budget Statement.
Prepared on Australian Accounting Standards basis.
46
Table 3.2: Budgeted departmental balance sheet (as at 30 June)
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
ASSETS
Financial assets
2,664
2,664
Cash and cash equivalents
108,976
108,675
Trade and other receivables
5,273
5,276
Other financial assets
Total financial assets
116,913
116,615
Non-financial assets
96,318
95,191
Land and buildings
16,415
13,845
Property, plant and equipment
15,185
14,861
Intangibles
2,594
2,587
Other non-financial assets
Total non-financial assets
130,512
126,484
430
430
Assets held for sale
247,855
243,529
Total assets
LIABILITIES
Payables
23,415
20,870
Suppliers
370
370
Grants
16,507
15,532
Other payables
Total payables
40,292
36,772
Provisions
74,573
75,405
Employee provisions
727
594
Other provisions
Total provisions
75,300
75,999
115,592
112,771
Total liabilities
132,263
130,758
Net assets
EQUITY*
154,446
169,882
Contributed equity
12,053
12,053
Reserves
(34,236)
(51,177)
Retained surplus (accumulated deficit)
132,263
130,758
Total equity
* ‘Equity’ is the residual interest in assets after the deduction of liabilities.
47
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
2,664
107,987
5,279
115,930
2,664
110,102
5,282
118,048
2,664
110,400
5,282
118,346
94,265
14,535
15,183
2,599
126,582
430
242,942
86,996
21,039
14,138
3,984
126,157
430
244,635
84,796
19,958
15,517
3,984
124,255
430
243,031
19,007
370
14,091
33,468
21,807
370
12,137
34,314
22,220
370
12,137
34,727
75,580
535
76,115
109,583
133,359
75,821
438
76,259
110,573
134,062
75,706
438
76,144
110,871
132,160
184,947
12,053
(63,641)
133,359
204,612
12,053
(82,603)
134,062
220,274
12,053
(100,167)
132,160
Table 3.3: Departmental statement of changes in equity — summary of
movement (Budget year 2016-17)
Retained
earnings
Asset
revaluation
reserve
Contributed
equity/
capital
Total
equity
$'000
$'000
$'000
$'000
Opening balance as at 1 July 2016
Balance carried forward from
previous period
(34,236)
Adjusted opening balance
(34,236)
Comprehensive income
(16,957)
Surplus/(deficit) for the period
(16,957)
Total comprehensive income
Transactions with owners
Distributions to owners
Returns of capital:
16
Other
Contributions by owners
Equity injection - Appropriation
Departmental capital budget (DCB)
16
Sub-total transactions with owners
Closing balance attributable to the
(51,177)
48
12,053
12,053
154,446
154,446
132,263
132,263
-
-
-
-
16
-
8,611
6,825
15,436
8,611
6,825
15,452
12,053
169,882
130,758
(16,957)
(16,957)
Table 3.4: Budgeted departmental statement of cash flows (for the period ended
30 June)
2015-16
Estimated
actual
$'000
OPERATING ACTIVITIES
Cash received
371,619
Appropriations
Sale of goods and rendering of
services
10,706
Total cash received
382,325
Cash used
263,777
Employees
118,219
Suppliers
s 74 Retained revenue receipts
transferred to OPA
10,830
1,398
Other
Total cash used
394,224
Net cash from/(used by)
(11,899)
operating activities
INVESTING ACTIVITIES
Cash received
Proceeds from sales of property,
plant and equipment
2,500
2,500
Total cash received
Cash used
Purchase of property, plant
and equipment and intangibles
13,137
Total cash used
13,137
(10,637)
investing activities
FINANCING ACTIVITIES
Cash received
13,137
Contributed equity
Total cash received
13,137
13,137
financing activities
(9,399)
Net increase/(decrease) in cash held
Cash and cash equivalents at the
beginning of the reporting period
12,063
2,664
end of the reporting period
49
2016-17
Budget
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
369,814
364,251
354,499
368,594
10,552
380,366
9,975
374,226
9,599
364,098
9,750
378,344
253,362
117,908
253,268
111,584
255,011
99,538
254,521
111,620
10,549
1,047
382,866
9,972
1,902
376,726
9,596
2,453
366,598
9,750
2,453
378,344
$'000
(2,500)
(2,500)
(2,500)
-
2,500
2,500
2,500
2,500
2,500
2,500
-
15,436
15,436
18,796
18,796
20,317
20,317
15,662
15,662
(12,936)
(16,296)
(17,817)
(15,662)
15,436
15,436
18,796
18,796
20,317
20,317
15,662
15,662
15,436
-
18,796
-
20,317
-
15,662
-
2,664
2,664
2,664
2,664
2,664
2,664
2,664
2,664
Table 3.5: Departmental capital budget statement (for the period ended 30 June)
2015-16
Estimated
actual
$'000
NEW CAPITAL APPROPRIATIONS
Capital budget - Bill 1 (DCB)
Equity injections - Bill 2
Total new capital appropriations
Provided for:
Purchase of non-financial assets
Total items
PURCHASE OF NON-FINANCIAL
ASSETS
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
5,241
3,096
8,337
6,825
8,611
15,436
7,102
11,694
18,796
7,184
13,133
20,317
13,765
1,897
15,662
8,337
8,337
15,436
15,436
18,796
18,796
20,317
20,317
15,662
15,662
3,096
8,611
11,694
13,133
Funded by capital appropriations (a)
Funded by capital appropriation 5,241
6,825
7,102
7,184
DCB (b)
Funded internally from departmental
4,800
resources (a)
TOTAL
13,137
15,436
18,796
20,317
RECONCILIATION OF CASH USED TO
ACQUIRE ASSETS TO ASSET
MOVEMENT TABLE
13,137
15,436
18,796
20,317
Total purchases
Total cash used to acquire assets
13,137
15,436
18,796
20,317
(a) Includes both current Bill 2 and prior Act 2/4/6 appropriations and special capital appropriations.
1,897
13,765
15,662
15,662
15,662
(b) Does not include annual finance lease costs. Includes purchases from current and previous years’
Departmental capital budgets (DCBs).
50
Table 3.6: Statement of asset movements (Budget year 2016-17)
51
As at 1 July 2016
Gross book value
Accumulated depreciation/amortisation
and impairment
Opening net book balance
Capital asset additions
Estimated expenditure on
new or replacement assets
By purchase - appropriation
equity (a)
By purchase - appropriation ordinary
annual services (b)
Total additions
Other movements
Depreciation/amortisation expense
Land
Buildings
Other property,
plant and
equipment
Computer
software and
intangibles
L&B, IP&E
held for sale
Total
$'000
$'000
$'000
$'000
$'000
$'000
19,635
84,947
22,360
17,620
430
144,992
19,635
(8,264)
76,683
(5,945)
16,415
(2,435)
15,185
430
(16,644)
128,348
-
7,552
1,059
-
-
8,611
-
2,820
10,372
1,895
2,954
2,110
2,110
-
6,825
15,436
-
(8,999)
(5,524)
(2,434)
-
(16,957)
(b) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Bill (No. 1) 2015-16 for depreciation/amortisation expenses, DCBs or other
operational expenses.
(c) Net proceeds may be returned to the OPA.
Disposals (c)
From disposal of entities or
operations (including restructuring)
(2,500)
(2,500)
Total other movements
(11,499)
(5,524)
(2,434)
(19,457)
As at 30 June 2017
19,635
92,604
25,314
19,730
430
157,713
Gross book value
(17,048)
(11,469)
(4,869)
(33,386)
and impairment
Closing net book balance
19,635
75,556
13,845
14,861
430
124,327
(a) 'Appropriation equity' refers to equity injections appropriations provided through Appropriation Bill (No. 2) 2015-16, including CDABs.
Table 3.7: Schedule of budgeted income and expenses administered on behalf of
Government (for the period ended 30 June)
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
EXPENSES
900
918
918
918
918
Employee benefits
87,553
110,309
72,825
51,829
74,661
Suppliers
1,698
1,750
1,826
1,688
1,931
Subsidies
1,307,646
1,379,577
1,343,579
1,293,859
1,340,730
Grants
124
131
131
144
144
454
422
391
373
341
Finance costs
120,727
92,752
116,210
116,576
117,189
140,354
127,707
130,207
123,544
119,315
Other expenses
Total expenses administered
1,659,456
1,713,566
1,666,087
1,588,931
1,655,229
on behalf of Government
LESS:
OWN-SOURCE INCOME
Non-taxation revenue
73,040
77,114
78,635
79,973
81,705
Interest
1,686
1,724
1,763
1,806
1,850
Other revenue
74,726
78,838
80,398
81,779
83,555
Total non-taxation revenue
Total own-source revenue administered
74,726
78,838
80,398
81,779
83,555
Total own-sourced income administered
74,726
78,838
80,398
81,779
83,555
(1,584,730) (1,634,728) (1,585,689) (1,507,152) (1,571,674)
(1,584,730) (1,634,728) (1,585,689) (1,507,152) (1,571,674)
52
Table 3.8: Schedule of budgeted assets and liabilities administered on behalf of
Government (as at 30 June)
2015-16
Estimated
actual
$'000
ASSETS
Financial assets
14,561
67,606
4,354,034
Investments
4,436,201
1,568
7,178
8,746
Total assets administered
4,444,947
LIABILITIES
Payables
6,161
Suppliers
18,640
Grants
9,045
Other payables
Total payables
33,846
Provisions
339
Employee provisions
16,611
Other provisions
Total provisions
16,950
Total liabilities administered on
50,796
behalf of Government
4,394,151
Net assets/(liabilities)
53
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
14,561
68,352
4,454,437
4,537,350
14,561
68,296
4,559,095
4,641,952
14,561
67,613
4,665,914
4,748,088
14,561
67,613
4,690,796
4,772,970
1,688
7,548
9,236
1,814
7,348
9,162
1,929
6,664
8,593
2,045
6,664
8,709
4,546,586
4,651,114
4,756,681
4,781,679
6,180
18,640
9,918
34,738
6,207
18,640
9,295
34,142
6,156
18,640
7,102
31,898
6,156
18,640
7,102
31,898
339
15,549
15,888
339
14,554
14,893
339
13,350
13,689
339
16,091
16,430
50,626
4,495,960
49,035
4,602,079
45,587
4,711,094
48,328
4,733,351
Table 3.9: Schedule of budgeted administered cash flows
(for the period ended 30 June)
2015-16
Estimated
actual
$'000
Cash received
Other
Total cash received
Cash used
Grant
Subsidies paid
Suppliers
Employees
(a)
Other
Total cash used
Cash received
Investments
Interest on Investments
Total cash received
Cash used
Investments
Total cash used
Net cash from/(used by) investing
activities
Cash and cash equivalents at
beginning of reporting period
Cash from Official Public
Account for:
- Appropriations
Cash and cash equivalents at end
of reporting period
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
1,703
1,703
1,746
1,746
1,788
1,788
1,833
1,833
1,833
1,833
1,307,646
1,698
89,219
892
120,727
135,022
1,655,204
1,379,577
1,750
110,290
918
92,752
127,177
1,712,464
1,343,579
1,826
72,797
918
116,210
129,349
1,664,679
1,293,859
1,688
51,880
918
116,576
126,346
1,591,267
1,340,730
1,931
74,365
918
117,189
112,778
1,647,911
(1,653,501)
(1,710,718)
(1,662,891)
(1,589,434)
(1,646,078)
3,982,951
73,040
4,055,991
4,106,167
77,114
4,183,281
4,233,194
78,635
4,311,829
4,364,151
79,973
4,444,124
4,499,159
81,705
4,580,864
252
4,044,383
4,044,635
250
4,169,499
4,169,749
255
4,298,486
4,298,741
259
4,431,463
4,431,722
260
4,268,553
4,268,813
11,356
(1,642,145)
13,532
(1,697,186)
13,088
(1,649,803)
12,402
(1,577,032)
312,051
(1,334,027)
14,563
14,561
14,561
14,561
14,561
1,642,143
1,697,186
1,649,803
1,577,032
1,334,027
14,561
14,561
14,561
14,561
14,561
(a) Special accounts expense.
54
Table 3.10: Administered capital budget statement (for the period ended 30 June)
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
252
250
255
259
260
Capital budget - Bill 1 (ACB)
252
250
255
259
260
Provided for:
252
255
259
260
250
Total items
252
250
255
259
260
ASSETS
Funded by capital appropriation 252
250
255
259
260
ACB (a)
TOTAL
252
250
255
259
260
MOVEMENT TABLE
252
250
255
259
260
Total accrual purchases
252
250
255
259
260
(a) Does not include annual finance lease costs. Includes purchases from current and previous years’
Administered Capital Budgets (ACBs).
55
Table 3.11: Statement of administered asset movements
(Budget year 2016-17)
As at 1 July 2016
Gross book value
Accumulated depreciation/amortisation and impairment
CAPITAL ASSET ADDITIONS
Estimated expenditure on new or replacement assets
Other
property,
plant and
equipment
$'000
$'000
2,421
(852)
1,569
2,421
(852)
1,569
Total
250
250
By purchase - appropriation ordinary annual services (a)
Total additions
250
250
Other movements
(131)
(131)
(131)
(131)
As at 30 June 2017
2,671
2,671
Gross book value
(983)
(983)
Accumulated depreciation/amortisation and impairment
1,688
1,688
(a) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Bill (No. 1)
2015-16 for depreciation/amortisation expenses, ACBs or other operational expenses.
56
performance
57
ABORIGINAL HOSTELS LIMITED
Section 1: Entity overview and resources .............................................................. 61 1.1 Strategic direction statement ........................................................................ 61 1.2 Entity resource statement ............................................................................. 62 1.3 Budget measures ......................................................................................... 63 Section 2: Outcomes and planned performance .................................................... 64 2.1 Budgeted expenses and performance for Outcome 1................................... 65 Section 3: Budgeted financial statements .............................................................. 67 3.1 Budgeted financial statements ...................................................................... 67 3.2.1 Budgeted financial statements tables ........................................................... 68 59
AHL Budget Statements
ABORIGINAL HOSTELS LIMITED
1.1
Aboriginal Hostels Limited (AHL) is an Australian Government company established
under the Corporations Act 2001. AHL provides temporary accommodation to
Aboriginal and Torres Strait Islander people through a national network of
accommodation facilities. AHL contributes to the Portfolio’s goals by providing
accommodation that supports Aboriginal and Torres Strait Islander people to access
educational, employment-related and health opportunities.
AHL provides safe, comfortable, culturally appropriate and affordable accommodation
for Indigenous Australians who must live away from home to access services and
labour markets.
In 2016-17 AHL will continue to:

be an integral provider of, and primary adviser on, accommodation that supports
the Australian Government’s effort to overcome Aboriginal and Torres Strait
Islander disadvantage

operate in locations of greatest need, in priority areas of education, training,
employment and health

deliver a consistent standard of accommodation services, by service type across
Australia

sustainably manage and maintain its property portfolio

be agile to respond to challenges, trends and opportunities that support
Government priorities, ongoing business efficiency and operate sustainably

pursue best practice in workplace health and safety.
61
1.2
Table 1.1 shows the total funding from all sources available to AHL for its operations
available) basis, whilst the ‘Budgeted expenses by Outcome 1’ tables in Section 2 and
the financial statements in Section 3 are presented on an accrual basis.
Table 1.1: AHL resource statement — Budget estimates for 2016-17 as at Budget
May 2016
Opening balance/cash reserves at 1 July
Funds from Government
Outcome 1
Total annual appropriations
Amounts received from related entities (b)
Prime Minister and Cabinet (PM&C)
Northern Territory Government
Total amounts received from related entities
Total funds from Government
Funds from other sources
Interest
Sale of goods and services
Other
Total funds from other sources
Total net resourcing for AHL
2015-16
estimated
actual
$'000
2016-17
estimate
18,570
24,241
37,582
37,582
37,075
37,075
2,400
2,314
4,714
42,296
2,400
2,314
4,714
41,789
401
14,643
1,607
16,651
77,517
2015-16
402
Please note: All figures shown above are GST exclusive – these may not match figures in the
statement.
$'000
514
15,463
36
16,013
82,043
2016-17
411
cash flow
(b) Funding provided by a government entity that is not specified within the Annual Appropriation Bills as a
payment to that corporate entity.
AHL is not directly appropriated as it is a Commonwealth company. Appropriations are made to
non-corporate Commonwealth entity PM&C, which are then paid to AHL and are considered ‘departmental’
for all purposes.
62
1.3
BUDGET MEASURES
AHL has no budget measures in the 2016-17 Budget.
63
Note:
64
2.1
Outcome 1: 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.
Budgeted expenses for Outcome 1
This table shows how much AHL intends to spend (on an accrual basis) on achieving
the outcome, broken down by program, as well as by Departmental funding sources.
Outcome 1: 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.
2019-20
2018-19
2016-17
2017-18
2015-16
Forward
Forward
Budget
Forward
Estimated
estimate
estimate
estimate
actual
$'000
$'000
$'000
$'000
$'000
Program 1.1: Company Operated Hostels
Payment from related entities
Revenues from other independent sources
37,582
37,075
4,714
4,714
16,651
16,013
58,947
57,802
2015-16
2016-17
402
411
Note: Departmental appropriation splits and totals are indicative estimates
65
37,196
4,714
15,680
57,590
37,363
4,714
15,799
57,876
37,727
4,714
15,918
58,359
and may change in the course of
Outcome 1. It also summarises how each program is delivered and where
2016-17 Budget measures have created new programs or materially changed existing
programs.
Outcome 1 – 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.
Program 1.1 – The objective of this program is to provide temporary accommodation for Indigenous
Australians who must live away from home to access services and economic opportunity.
Delivery
Deliver a network of accommodation services across Australia that provide
special purpose accommodation for Aboriginal and Torres Strait Islander
people.
Year
Targets
2015-16
Occupancy level as a percentage of
resident bed nights available per annum.
70%.
2016-17
70%.
2017-18 and beyond
70%.
(Estimated actual)
Purpose
(a)
To provide or facilitate safe, culturally appropriate and affordable
accommodation for Indigenous Australians who must live away from home to
access services, in particular education and economic opportunity.
(a) Refers to updated purposes that will be reflected in the 2016-17 Corporate Plan.
66
3.1
3.1.1
Table 3.2.1 recognises the full year revenue for 2015–16 on the basis of accrual
accounting principles. However the impact of complying with Australian Accounting
Standard 1004 Contributions, is that revenue received from other Commonwealth
entities is to be recognised in the year when the funding is due and received, which is
not necessarily the year that the funding is spent. This means that for any third party
contract where revenue is received in a different year to the actual spend of
expenditure, this will result in an overall operating loss for AHL.
There are no significant differences between the resource information presented in the
Budget Papers and Portfolio Budget Statements as a result of differences between
Australian Accounting Standards and Government Finance Statistics. Furthermore,
there are no differences that arise because of related entity transactions.
3.1.2
Employee benefits have decreased in the Budget year due to the divestment of five
Company owned accommodation facilities in 2014-15 and the expiry of AHL’s contract
with Northern Territory Government to operate an accommodation facility in Alice
Springs beyond 30 June 2015.
All funding agreements under Program 1.2 (Community Operated Hostels) lapsed on
31 December 2014. Budgeted Departmental Balance Sheet
Funds received from the divestment of Company owned accommodation facilities are
held in cash reserves identified for use specifically for capital re-investment and
strategic investment where there is unmet demand.
67
2015-16
Estimated
actual
$'000
EXPENSES
Employee benefits
Suppliers
Other expenses
Total expenses
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and
Interest
Other
Gains
Sale of assets
Total gains
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
30,932
20,672
4,264
638
56,506
31,093
21,569
4,542
598
57,802
31,097
21,803
4,542
598
58,040
31,100
22,086
4,542
598
58,326
31,104
22,565
4,542
598
58,809
14,643
401
4,884
19,928
15,463
514
4,750
20,727
15,580
514
4,750
20,844
15,699
514
4,750
20,963
15,818
514
4,750
21,082
1,887
1,887
21,815
(34,691)
37,582
20,727
(37,075)
37,075
20,844
(37,196)
37,196
20,963
(37,363)
37,363
21,082
(37,727)
37,727
2,891
68
-
-
-
-
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
ASSETS
Financial assets
24,241
25,827
1,101
1,001
25,342
26,828
125,608
124,029
Land and buildings
2,888
3,904
364
440
Intangibles
1,496
1,481
130,356
129,854
155,698
156,682
Total assets
LIABILITIES
Payables
1,600
1,656
Suppliers
466
423
Other payables
Total payables
2,066
2,079
Provisions
4,397
5,368
Employee provisions
Total provisions
4,397
5,368
6,463
7,447
Total liabilities
149,235
149,235
Net assets
EQUITY*
94,243
94,243
Contributed equity
56,165
56,165
Reserves
(1,173)
(1,173)
149,235
149,235
Total equity
* ‘Equity’ is the residual interest in assets after deduction of liabilities.
69
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
23,407
901
24,308
20,903
870
21,773
21,847
870
22,717
126,005
4,900
491
1,466
132,862
157,170
127,882
5,952
585
1,451
135,870
157,643
126,259
7,004
679
1,436
135,378
158,095
1,691
380
2,071
1,710
337
2,047
1,710
294
2,004
5,864
5,864
7,935
149,235
6,361
6,361
8,408
149,235
6,856
6,856
8,860
149,235
94,243
56,165
(1,173)
149,235
94,243
56,165
(1,173)
149,235
94,243
56,165
(1,173)
149,235
Retained
earnings
$'000
previous period
(1,173)
(1,173)
Estimated closing balance as at
(1,173)
30 June 2017
(1,173)
70
Asset Contributed
equity/
revaluation
capital
reserve
$'000
$'000
Total
equity
$'000
56,165
56,165
94,243
94,243
149,235
149,235
-
-
-
56,165
94,243
149,235
56,165
94,243
149,235
30 June)
2015-16
Estimated
actual
$'000
Cash received
37,582
Appropriations
services
14,572
401
Interest
1,309
Net GST received
5,273
Other
Total cash received
59,137
Cash used
31,232
Employees
22,877
Suppliers
Total cash used
54,109
5,028
Cash received
Proceeds from sales of property,
plant and equipment
6,569
6,569
Total cash received
Cash used
5,926
Total cash used
5,926
643
5,671
18,570
24,241
71
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
37,075
37,196
37,363
37,727
15,556
514
1,616
5,101
59,862
15,673
514
1,642
5,101
60,126
15,723
514
1,672
5,101
60,373
15,811
514
1,722
5,101
60,875
30,122
23,664
53,786
30,601
23,945
54,546
30,603
24,274
54,877
30,609
24,822
55,431
6,076
5,580
5,496
5,444
-
-
-
-
4,490
4,490
8,000
8,000
8,000
8,000
4,500
4,500
(4,490)
(8,000)
(8,000)
(4,500)
1,586
(2,420)
(2,504)
24,241
25,827
23,407
20,903
25,827
23,407
20,903
21,847
2016-17
Budget
$'000
944
2015-16
Estimated
actual
$'000
ASSETS
resources (a)
TOTAL
MOVEMENT TABLE
Total purchases
(a) Includes the following sources of funding:
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
5,926
5,926
4,490
4,490
8,000
8,000
8,000
8,000
4,500
4,500
5,926
5,926
4,490
4,490
8,000
8,000
8,000
8,000
4,500
4,500
-current Bill 1 and prior year Act 1/3/5 appropriations (excluding amounts from the DCB);
- donations and contributions;
- gifts;
- internally developed assets;
- s 74 Retained revenue receipts;
- proceeds from the sale of assets.
72
Land Buildings
$'000
As at 1 July 2016
Gross book value
and impairment
Estimated expenditure on new or
replacement assets
annual services (a)
Total additions
Other movements
Disposals (b)
As at 30 June 2017
Gross book value
Accumulated depreciation/
amortisation and impairment
$'000
Other Heritage
and
property,
plant and cultural
equipment
$'000
$'000
Computer
software
and
intangibles
$'000
Total
$'000
38,570
91,528
4,380
1,511
753
136,742
38,570
(4,490)
87,038
(1,492)
2,888
(15)
1,496
(389)
364
(6,386)
130,356
-
2,613
2,613
1,762
1,762
-
(3,742)
(450)
(4,192)
-
(746)
(746)
(15)
(15)
115
115
4,490
4,490
(39)
(39)
(4,542)
(450)
(4,992)
38,570
93,691
6,142
1,511
868
140,782
38,570
(8,232)
85,459
(2,238)
3,904
(30)
1,481
(428)
440
(10,928)
129,854
(a) 'Appropriation ordinary annual services' refers to funding provided through Appropriation Bill (No.1)
2016-17 for depreciation/amortisation expenses, DCBs or other operational expenses.
(b) Disposals refers to disposals of components of building due to obsolescence.
73
Australian National Audit
Office
performance
75
AUSTRALIAN NATIONAL AUDIT OFFICE
Section 1: Entity overview and resources .............................................................. 79 1.1 Strategic direction statement ........................................................................ 79 1.2 Entity resource statement ............................................................................. 80 1.3 Budget measures ......................................................................................... 82 Section 2: Outcomes and planned performance .................................................... 83 2.1 Budgeted expenses and performance for Outcome 1................................... 84 Section 3: Budgeted financial statements .............................................................. 90 3.1 Budgeted financial statements ...................................................................... 90 3.2.1 Budgeted financial statements tables ........................................................... 92 77
ANAO Budget Statements
AUSTRALIAN NATIONAL AUDIT OFFICE
1.1
The Australian National Audit Office’s (ANAO) purpose is to improve public sector
performance and support accountability and transparency in the Australian
Government sector through independent reporting to Parliament, the Executive and
the public. The Auditor-General is an independent officer of the Australian Parliament
whose responsibilities are set out in the Auditor-General Act 1997. In delivering against
this mandate, the Auditor-General is assisted by the ANAO.
The ANAO delivers a range of audit and related services that include:

annual financial statements audits and assurance reviews of Australian
Government entities

performance audits and audits of performance measures of Australian
Government programs and entities

sharing information and expertise, including the publication of better practice
guides.
Four key focus areas provide the framework for the ANAO’s strategies to deliver on its
purpose:

being independent and responsive in the relationship with Parliament and
parliamentary committees, and with public sector entities

providing value-adding services such as insights and better practice

ensuring capability to deliver world class services

ensuring confidence in the delivery of services, which represent value for money.
In 2016-17, key capabilities identified to invest in are:

leadership to drive an innovative and professional audit practice and to build
strong relationships

contemporary communication capability to provide accessible engaging audit
reports that are highly valued by the Parliament, stakeholders and entities

advanced information and analytics capability to enable the delivery of high
quality and high impact audit findings

new models of audit service delivery that demonstrate value for money and
provide a program of audit services that remain relevant and effective.
79
1.2
Table 1.1 shows the total funding from all sources available to ANAO for its operations
available) basis, whilst the ‘Budgeted expenses by Outcome 1’ table in Section 2 and
The ANAO charges an audit fee for the financial statement audits of corporate
Commonwealth entities, companies and their subsidiaries subject to the Public
Governance, Performance and Accountability Act 2013. These fees are based on a scale
determined by the Auditor-General under section 14 of the Auditor-General Act 1997,
and are calculated on the basis of a cost attribution model. Revenues from these audit
fees are paid into the Official Public Account and are not available to the ANAO. The
revenue and receipts are shown in Table 3.7 (Schedule of budgeted income and
expenses administered on behalf of Government) and Table 3.9 (Schedule of budgeted
administered cash flows), respectively.
The ANAO is also permitted to charge for ‘audits by arrangement’ under section 20(2)
of the Auditor-General Act 1997. The revenue is shown as sales of goods and rendering
of services in Table 3.1 (Comprehensive income statement).
80
Table 1.1: ANAO resource statement — Budget estimates for 2016-17 as at
Budget May 2016
2015-16
Estimated
actual
$'000
Departmental
s74 retained revenue receipts (b)
Equity injection
Total departmental special appropriations (e)
Total resourcing for ANAO
37,188
72,086
3,800
1,001
2016-17
Estimate
$'000
36,625
72,143
4,000
991
150
114,075
113,909
644
720
114,719
114,629
114,719
114,629
2015-16
2016-17
337
330
Please note: All figures shown above are GST exclusive – these may not match figures in the cash flow
statement.
(a) Appropriation Bill (No.1) 2016-17.
ordinary annual services items. Please refer to Table 3.5 for further details. For accounting purposes,
this amount has been designated as a 'contribution by owner’.
(d) Appropriation Bill (No. 2) 2016-17.
(e) For further information on special appropriations and special accounts, please refer to Budget Paper
No. 4 - Agency Resourcing. Please also see Table 2.1.1 for further information on outcome and program
expenses broken down by various funding sources, e.g. annual appropriations, special appropriations
and special accounts.
81
1.3
BUDGET MEASURES
ANAO has no budget measures in the 2016-17 Budget.
82
The ANAO has one outcome, which is described below together with its related
programs. The following provides detailed information on expenses for each outcome
and program, further broken down by funding source.
Note:
83
2.1
Outcome 1: To improve public sector performance and accountability through
independent reporting on Australian Government administration to
Parliament, the Executive and the public.
This table shows how much ANAO intends to spend (on an accrual basis) on achieving
the outcome, broken down by program, as well as by Administered and Departmental
funding sources.
Outcome 1: To improve public sector performance and accountability through independent
reporting on Australian Government administration to Parliament, the Executive and the public.
2015-16
Estimated
actual
$'000
Program 1.1: Assurance Audit Services
s74 Retained revenue receipts (a)
Auditor-General remuneration and
expense - Auditor-General Act 1997
Schedule 1, sections 3 and 7
Expenses not requiring appropriation
in the Budget year (b)
Departmental total
Total expenses for program 1.1
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
42,848
2,789
43,113
2,974
42,681
2,974
42,792
2,974
42,977
2,974
322
360
379
399
420
1,015
46,974
46,974
1,005
47,452
47,452
1,007
47,041
47,041
84
578
520
46,743
46,891
46,743
46,891
Program 1.2: Performance Audit Services
Auditor-General remuneration and
expense - Auditor-General Act 1997
Schedule 1, sections 3 and 7
Departmental total
Total expenses for program 1.2
Departmental total
29,238
1,011
29,030
1,026
28,488
1,026
28,577
1,026
28,678
1,026
322
360
378
398
419
890
31,461
31,461
881
31,297
31,297
884
30,776
30,776
470
30,471
30,471
445
30,568
30,568
72,086
3,800
644
72,143
4,000
720
71,169
4,000
757
71,369
4,000
797
71,655
4,000
839
1,905
1,886
1,891
1,048
965
78,435
78,749
77,817
77,214
77,459
78,435
78,749
77,817
77,214
77,459
2015-16
2016-17
330
337
(a) Estimated expenses incurred in relation to receipts retained under section 74 of the PGPA Act 2013.
(b) Expenses not requiring appropriation in the Budget year are made up of depreciation expenses and
amortisation expenses.
85
programs.
Outcome 1 - To improve public sector performance and accountability through independent
reporting on Australian Government administration to Parliament, the Executive and the public.
Program 1.1 – Assurance Audit Services
This program contributes to the outcome through:

providing assurance on the fair presentation of financial statements of the Australian Government
and its controlled entities by providing independent audit opinions and related reports for the
information of Parliament, the Executive and the public

contributing to improvements in the financial administration of Australian Government entities

contributing to the auditing profession and public sector developments nationally and
internationally.
Delivery
Providing independent assurance to the Parliament by:

issuing financial statement audit opinions to the Australian Government and its
controlled entities

issuing other assurance reports, including the Defence Major Projects Review
preparing and producing financial statement related reports

undertaking engagements that contribute to public sector auditing and support
developing nations.
Year
Targets
2015-16
 Provide independent assurance to
the Parliament, the Executive and
the public on the fair presentation of
financial statements for all Australian
Government and its controlled
entities
 256 financial statement audit opinions to be issued
(against a target of 250)
 Continue to prepare and produce
other assurance reports, including
the Defence Major Projects Review
 Table two financial statement related
reports in Parliament
 Continue undertaking engagements
that contribute to public sector
auditing and support developing
nations.
 48 other assurance reports, including the Defence
Major Projects Review, to be issued (against a
target of 45)
 Two financial statement related reports to be
presented to Parliament (against a target of two)
 Undertake 20 engagements that contribute to
public sector auditing and support developing
nations (against a target of 20)
 80%* of Parliamentarians surveyed expressing
satisfaction with assurance provided by ANAO
audit opinions issued in relation to the financial
statements of the Australian Government and its
entities (against a target of 90%)
 100% of Australian Government entities are
provided with an audit opinion for tabling in
Parliament (against a target of 100%)
 95%*
of
Australian
Government
entities
acknowledge the value added by ANAO services
(against a target of 90%).
*Based on the ANAO
completed during 2014-15.
parliamentary
survey
86
Year
Targets
2016-17
 Provide independent assurance to
the Parliament, the Executive and
the public on the fair presentation of
financial statements for all Australian
Government and its controlled
entities
 250 financial statement audit opinions to be issued
 Continue to prepare and produce
other assurance reports, including
the Defence Major Projects Review
 Table two financial statement related
reports in Parliament
nations.
 45 other assurance reports, including the Defence
Major Projects Review to be issued
 Two financial statement related reports to be
presented to Parliament
public sector auditing and support for developing
nations
 90% of Parliamentarians surveyed expressing
satisfaction with assurance provided by ANAO
audit opinions issued in relation to the financial
statements of the Australian Government and its
entities
 100% of Australian Government entities are
provided with an audit opinion for tabling in
Parliament
 90%
of
Australian
Government
entities
 90%
of
Australian
Government
entities
acknowledge staff knowledge of their business and
operating context is improving year on year
 90% of Audit Committee members acknowledge
the value added by ANAO audit services
 The ANAO independent QA Program indicates that
audit conclusions are appropriately supported and
that the ANAO quality assurance framework is
operating effectively.
As per 2016-17.
2017-18
and
beyond
Purpose
(a)
As per 2016-17.
To improve public sector performance and support accountability and transparency in the
Australian Government sector through independent reporting to Parliament, the Executive and
the public.
87
Program 1.2 – Performance Audit Services
This program contributes to the outcome through:

reporting objectively on the performance of Australian Government programs and entities,
including opportunities for improvement, by undertaking a program of independent performance
audits and related reports for the information of Parliament, the Executive and the public

contributing to improvements in Australian Government administration by identifying and promoting
better practice

contributing to the auditing profession and public sector developments nationally and
internationally.
Delivery
Improving public sector performance by:

providing performance audit reports for the information of Parliament, the Executive
and the public

preparing Better Practice Guides and other reports

attending and preparing submissions to Parliamentary committees

undertaking engagements that contribute to public sector auditing and support
developing nations.
Year
Targets
2015-16
 Provide objective reports to the
Parliament, the Executive and the
public on the performance of
Australian Government programs
and entities, including opportunities
for improvement
 49 performance audit reports to be produced for
the information of Parliament, the Executive and
the public (against a target of 49)
 Continue
contributing
to
improvements
in
Australian
Government
administration
by
identifying and promoting better
practice.
This includes the
preparation of Better Practice Guides
and other reports, attending and
preparing
submissions
to
Parliamentary committees
nations.
 3 Better Practice Guides and other reports to be
produced (against a target of 3)
 Appearances and submissions to Parliamentary
committees –20 (against a target of 20)
nations (against a target of 20)
 88%* of Parliamentarians surveyed expressing
satisfaction with ANAO services directed towards
improving Australian Government administration
(against a target of 90%)
 98% of recommendations included in performance
audit reports agreed by audited entities (against a
target of 90%)
 84%*
of
Australian
Government
entities
(against a target of 90%).
*Based on the ANAO
completed during 2014-15.
parliamentary
survey
88
Year
Targets
2016-17
 Provide objective reports to the
Parliament, the Executive and the
public on the performance of
Australian Government programs
and entities, including opportunities
for improvement
 48 performance audit reports to be produced for
the information of Parliament, the Executive and
the public
 Continue
contributing
to
improvements
in
Australian
Government
administration
by
identifying and promoting better
practice.
This includes the
preparation of Better Practice Guides
and other reports, attending and
preparing
submissions
to
Parliamentary committees
nations.
As per 2016-17.
2017-18
and
beyond
Purpose
(a)
 3 Better Practice Guides and other reports to be
produced
 Appearances and submissions to Parliamentary
committees - 20
nations
 90% of Parliamentarians surveyed expressing
satisfaction with ANAO services directed towards
improving Australian Government administration
 90% of recommendations included in performance
audit reports agreed by audited entities
 90%
of
Australian
Government
entities
 90% of Audit Committee members acknowledge
the value added by ANAO audit services
 The ANAO independent QA Program indicates that
audit conclusions are appropriately supported and
that the ANAO quality assurance framework is
operating effectively.
As per 2016-17.
To improve public sector performance and support accountability and transparency in the
Australian Government sector through independent reporting to Parliament, the Executive and
the public.
89
3.1
3.1.1
The entity resource statement (Table 1.1) provides a consolidated view of all the
resources available to an entity in 2016-17. This includes appropriation receivable that
is yet to be drawn down to cover payables and provisions on the balance sheet. The
comprehensive income statement (Table 3.1) shows the operating appropriation
provided in 2016-17.
3.1.2
Departmental
Comprehensive income statement
Total income in 2016-17 is budgeted at $76.8 million (2015-16 $76.5 million). Revenue
from Government (appropriation funding) has slightly increased to $72.8 million
(2015-16 $72.7 million) due to increases from new budget measures (Table 1.2) being
offset by funding reductions arising from efficiency dividends and other savings
measures.
Other revenue is expected to be $4.0 million. This revenue relates to:
 international project funding of $1.8 million to support the Indonesian Board of
Audit and the Papua New Guinea Auditor-General’s Office
 own sourced revenue of $2.2 million for ‘audits by arrangement’ under section
20(2) of the Auditor-General Act 1997 and building sublease income.
Operating expenses for
(2015-16: $78.4 million).
2016-17
are
estimated
to
total
$78.7
million
Balance sheet
The departmental balance sheet shows the ANAO’s net asset position remaining
strong and stable.
At this point, no major financial transactions have been planned for 2016-17 and the
total assets and liabilities values are expected to remain stable.
90
Statement of cash flows
The cash flow is consistent with, and representative of, the transactions reported in the
comprehensive income statement, adjusted for non-cash items and anticipated capital
purchases.
The ANAO’s working cash balance is in accordance with the ANAO’s agreement with
the Department of Finance.
Capital budget statement
The departmental capital budget statement shows the expected capital works program
for the current and forward years. Total capital expenditure in 2016-17 is estimated to
be $1.1 million. In addition, the ANAO forecasts spending a further $3.0 million on
capital works over the forward estimates.
Administered
Schedule of budgeted income and expenses administered on behalf of government
Estimated revenues from the provision of audit services to certain Australian
Government entities reflect the estimated recovery of audit costs.
Schedule of budgeted assets and liabilities administered on behalf of government
The estimated administered assets and liabilities relate to ongoing audit activity.
No non-financial administered assets are held.
Schedule of budgeted administered cash flows
Administered monies are transferred to the Official Pubic Account on an ongoing
basis.
91
2015-16
Estimated
actual
$'000
EXPENSES
Employee benefits
Suppliers
Total expenses
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and
attributable to the Australian
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
43,409
33,121
1,905
78,435
45,774
31,089
1,886
78,749
44,785
31,141
1,891
77,817
44,818
31,348
1,048
77,214
44,878
31,616
965
77,459
3,800
3,800
3,800
(74,635)
72,730
4,000
4,000
4,000
(74,749)
72,863
4,000
4,000
4,000
(73,817)
71,926
4,000
4,000
4,000
(73,214)
72,166
4,000
4,000
4,000
(73,459)
72,494
(1,905)
(1,886)
(1,891)
(1,048)
(965)
(1,905)
(1,886)
(1,891)
(1,048)
(965)
2015-16
2016-17
2017-18
2018-19
2019-20
$'000
$'000
$'000
$'000
$'000
1,905
1,886
1,891
1,048
965
appropriations (a)
(1,905)
(1,886)
(1,891)
(1,048)
(965)
income
92
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
ASSETS
Financial assets
664
664
38,121
37,923
229
229
39,014
38,816
1,825
935
Land and buildings
1,524
1,461
1,199
1,407
Intangibles
902
902
5,450
4,705
44,464
43,521
Total assets
LIABILITIES
Payables
2,298
2,298
Suppliers
1,600
1,600
Other payables
Total payables
3,898
3,898
Provisions
14,578
14,578
Employee provisions
440
242
Other provisions
Total provisions
15,018
14,820
18,916
18,718
Total liabilities
25,548
24,803
Net assets
EQUITY*
11,586
12,727
Contributed equity
564
564
Reserves
Retained surplus/
(accumulated deficit)
13,398
11,512
Total equity
25,548
24,803
93
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
664
37,725
229
38,618
664
37,682
229
38,575
664
37,682
229
38,575
45
1,569
1,292
902
3,808
42,426
2
1,338
1,515
902
3,757
42,332
2
1,437
1,452
902
3,793
42,368
2,298
1,600
3,898
2,298
1,600
3,898
2,298
1,600
3,898
14,578
44
14,622
18,520
23,906
14,578
1
14,579
18,477
23,855
14,578
1
14,579
18,477
23,891
13,721
564
14,718
564
15,719
564
9,621
23,906
8,573
23,855
7,608
23,891
Retained
earnings
$'000
previous period
13,398
13,398
(1,886)
(1,886)
11,512
30 June 2017
11,512
94
Asset Contributed
revaluation
equity/
reserve
capital
$'000
$'000
Total
equity
$'000
564
564
11,586
11,586
25,548
25,548
-
-
-
150
991
1,141
150
991
1,141
564
12,727
24,803
564
12,727
24,803
(1,886)
(1,886)
30 June)
2015-16
Estimated
actual
$'000
Cash received
73,293
Appropriations
3,800
Rendering of services
Total cash received
77,093
Cash used
43,409
Employees
33,319
Suppliers
Total cash used
76,728
365
Cash used
1,366
Total cash used
1,366
(1,366)
Cash received
1,001
Contributed equity
Total cash received
1,001
1,001
664
Cash and cash equivalents at the end
664
of the reporting period
95
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
73,062
4,000
77,062
72,124
4,000
76,124
72,209
4,000
76,209
72,494
4,000
76,494
45,775
31,287
77,062
44,785
31,339
76,124
44,818
31,391
76,209
44,878
31,616
76,494
-
-
-
-
1,141
1,141
994
994
997
997
1,001
1,001
(1,141)
(994)
(997)
(1,001)
1,141
1,141
994
994
997
997
1,001
1,001
1,141
-
994
-
997
-
1,001
-
664
664
664
664
664
664
664
664
2016-17
Budget
$'000
2015-16
Estimated
actual
$'000
Provided for:
Total items
ASSETS
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
1,001
1,001
991
150
1,141
994
994
997
997
1,001
1,001
1,001
1,001
1,141
1,141
994
994
997
997
1,001
1,001
150
991
994
997
DCB (b)
1,366
1,141
994
997
TOTAL
MOVEMENT TABLE
1,366
1,141
994
997
Total purchases
1,366
1,141
994
997
1,001
1,001
1,001
1,001
96
Buildings
$'000
As at 1 July 2016
Gross book value
and impairment
Estimated expenditure on new or
replacement assets
Other property,
plant and
equipment
$'000
Computer
software and
intangibles
$'000
Total
$'000
5,379
3,278
6,057
14,714
(3,554)
1,825
(1,754)
1,524
(4,858)
1,199
(10,166)
4,548
By purchase - appropriation equity (a)
150
150
annual services (b)
496
495
991
Total additions
496
645
1,141
Other movements
(890)
(559)
(437)
(1,886)
(890)
(559)
(437)
(1,886)
As at 30 June 2017
Gross book value
5,379
3,774
6,702
15,855
(4,444)
(2,313)
(5,295)
(12,052)
935
1,461
1,407
3,803
(a) 'Appropriation equity' refers to equity injections appropriations provided through Appropriation Bill (No. 2)
2016-17, including CDABs.
(b) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Bill (No. 1)
97
2015-16
Estimated
actual
$'000
OWN-SOURCE INCOME
Sale of goods and rendering
of services
12,300
12,300
12,300
12,300
(12,300)
Net cost of/(contribution by) services
(12,300)
98
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
12,300
12,300
12,300
12,300
12,300
12,300
12,300
12,300
12,300
12,300
12,300
12,300
12,300
(12,300)
(12,300)
12,300
(12,300)
(12,300)
12,300
(12,300)
(12,300)
12,300
(12,300)
(12,300)
2016-17
Budget
$'000
2015-16
Estimated
actual
$'000
ASSETS
Financial assets
103
4,297
2,009
6,409
Total assets administered
6,409
LIABILITIES
Payables
391
Other payables
Total payables
391
Total liabilities administered
391
6,018
99
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
103
4,297
2,009
6,409
103
4,297
2,009
6,409
103
4,297
2,009
6,409
103
4,297
2,009
6,409
6,409
6,409
6,409
6,409
391
391
391
391
391
391
391
391
391
6,018
391
6,018
391
6,018
391
6,018
2016-17
Budget
$'000
Table 3.9: Schedule of budgeted administered cash flows (for the period ended
30 June)
2015-16
Estimated
actual
$'000
Cash received
Sales of goods and rendering
of services
12,300
Total cash received
12,300
12,300
12,300
103
Cash to Official Public Account for:
- Transfers to other entities
(Finance - Whole of
Government)
(12,300)
(12,300)
Total cash to Official Public Account
end of reporting period
103
100
2016-17
Budget
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
12,300
12,300
12,300
12,300
12,300
12,300
12,300
12,300
12,300
12,300
12,300
12,300
12,300
12,300
12,300
12,300
103
103
103
103
$'000
(12,300)
(12,300)
103
(12,300)
(12,300)
103
(12,300)
(12,300)
103
(12,300)
(12,300)
103
Australian Public Service
Commission
performance
101
AUSTRALIAN PUBLIC SERVICE COMMISSION
Section 1: Entity overview and resources ............................................................ 105 1.1 Strategic direction statement ...................................................................... 105 1.2 Entity resource statement ........................................................................... 106 1.3 Budget measures ....................................................................................... 108 Section 2: Outcomes and planned performance .................................................. 109 2.1 Budgeted expenses and performance for Outcome 1................................. 110 Section 3: Budgeted financial statements ............................................................ 115 3.1 Budgeted financial statements .................................................................... 115 3.2.1 Budgeted financial statements tables ......................................................... 117 103
APSC Budget Statements
AUSTRALIAN PUBLIC SERVICE COMMISSION
1.1
The planned outcome of the Australian Public Service Commission (APSC) is to
increase awareness and adoption of best practice public administration by the
Australian Public Service (APS) through leadership, promotion, advice and
professional development, drawing on research and evaluation. The APSC takes a
central leadership role in providing expertise, guidance and performance monitoring
on workforce management strategies. The APSC also supports the Australian Public
Service Commissioner and the Merit Protection Commissioner to undertake statutory
functions under the Public Service Act 1999, including functions to uphold high
standards of integrity and conduct in the APS and to review employment decisions.
In 2016-17 the APSC will focus on its strategic priorities. These priorities reflect APSC’s
statutory responsibilities, and are consistent with supporting frameworks for a modern
and flexible workforce.
105
1.2
Table 1.1 shows the total funding from all sources available to APSC for its operations
106
Table 1.1: APSC resource statement — Budget estimates for 2016-17 as at
Budget May 2016
2015-16
Estimated
actual
$'000
2016-17
Estimate
$'000
Departmental
Prior year appropriations available (b)
s 74 retained revenue receipts (c)
26,407
20,638
25,607
20,341
20,428
19,830
Departmental capital budget (d)
Administered
Total resourcing for APSC
417
67,890
67,890
567
66,345
66,345
63,141
63,141
131,031
2015-16
213
64,404
64,404
130,749
2016-17
209
2015-16
Estimated
actual
$'000
2016-17
Estimate
(e)
Third party payments from and on behalf of other entities
$'000
Payments made by other entities on behalf of APSC
(disclosed above)
Remuneration Tribunal Act 1973
63,141
64,404
statement.
(b) Estimated balance carried forward from previous year.
(c) Estimated retained revenue receipts under section 74 of the PGPA Act 2013.
(d) Departmental capital budgets are not separately identified in Appropriation Bill (No.1) and form part of
(e) For further information on special appropriations and special accounts, please refer to Budget Paper
No. 4 - Agency Resourcing. Please also see Table 2.1 for further information on outcome and program
107
1.3
BUDGET MEASURES
APSC has no budget measures in the 2016-17 Budget
108
Note:
109
2.1
Outcome 1: Increased awareness and adoption of best practice public
administration by the public service through leadership, promotion, advice
and professional development, drawing on research and evaluation.
This table shows how much the APSC intends to spend (on an accrual basis) on
achieving the outcome, broken down by program, as well as by Administered and
Departmental funding sources.
Outcome 1: Increased awareness and adoption of best practice public administration by the public
service through leadership, promotion, advice and professional development, drawing on research
and evaluation.
2015-16
2017-18
2016-17
2018-19
2019-20
Estimated
Forward
Budget
Forward
Forward
actual
estimate
estimate
estimate
$'000
$'000
$'000
$'000
$'000
Program 1.1: Australian Public Service Commission
20,638
20,341
20,398
20,516
20,776
20,428
19,830
19,654
19,789
19,922
s 74 Retained revenue receipts (a)
1,164
1,165
1,166
1,167
1,168
Budget year (b)
42,230
41,336
41,218
41,472
41,866
Departmental total
42,230
41,336
41,218
41,472
41,866
110
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
Program 1.2: Parliamentarians' and Judicial Office Holders' Remuneration and Entitlements
63,141
64,404
65,692
67,006
68,212
Remuneration Tribunal Act 1973
63,141
64,404
65,692
67,006
68,212
Administered total
63,141
64,404
65,692
67,006
68,212
63,141
64,404
65,692
67,006
68,212
63,141
64,404
65,692
67,006
68,212
Administered total
20,638
20,341
20,398
20,516
20,776
20,428
19,830
19,654
19,789
19,922
1,164
1,165
1,166
1,167
1,168
Budget year (b)
42,230
41,336
41,218
41,472
41,866
Departmental total
105,371
105,740
106,910
108,478
110,078
2015-16
2016-17
213
209
amortisation expenses and services provided free of charge.
111
programs.
Outcome 1 – Increased awareness and adoption of best practice public administration by the
public service through leadership, promotion, advice and professional development, drawing on
research and evaluation.
Program 1.1 – Australian Public Service Commission
This program contributes to the outcome through building capacity, driving productivity and
performance, streamlining processes and reducing red tape and promoting integrity and accountability
among the APS.
Delivery
The APSC works with entities to develop opportunities to improve productivity
and efficiency and to reduce regulation.
Year
Targets
2015-16
 Provide high quality policy advice
to the Government, the Minister
and the Australian Public Service
on matters covered by the Public
Service Act 1999
 Achieved very good level of satisfaction
of the Minister, heads of entities and
other clients as expressed through
feedback about the quality and
timeliness of services and advice
provided by the APSC
[Against a target: Very good or above]
 Support the review, inquiry and
reporting functions of the APS
Commissioner and the Merit
Protection Commissioner and
contribute to improving the
standards of decision-making
and
people
management
practices across the APS
 Finalised
180
reviews,
excluding
promotion reviews, on behalf of the Merit
Protection Commissioner
[Against a target: 185 reviews]
 87% of reviews conducted on behalf of
the Merit Protection Commissioner were
completed within published timeframes
[Against a target: 70%]
 Publish the State of the Service
Report and other reports to
assist in advising government
and the APS.
 Achieved 75% of high level use of and
satisfaction with the State of the Service
Report and other research and
evaluation reports by the SES, entities
and other clients.
112
Table 2.1.2 Performance criteria for Outcome 1 (continued)
Year
2015-16
Targets
 Improve the capability of the
APS through leadership and
core skills development
 90% responding attendees of leadership
programs agreed that they had increased their
confidence to apply selected leadership
practices
 90% responding attendees of core skills
programs agreed that they had increased their
confidence to apply selected leadership
practices
 Provide high-quality advisory
and administrative support to
the Remuneration Tribunal and
the Defence Force
Remuneration Tribunal
 Achieved a very good level of satisfaction of
the President of the Defence Force
Remuneration Tribunal with the quality and
timeliness of the services provided by the
Secretariat
Expected achievement:
We expect that these items will
be achieved in 2015-16. For
detailed information please refer
to the targets column.
2016-17
 Implement a contemporary
APS employment framework
 Achieved a very good level of satisfaction of
the President of the Remuneration Tribunal
with the quality and timeliness of the services
provided by the Secretariat.
 The APS legislative framework is streamlined
and is supported by APS employment policies,
guidance and products that are relevant and
accessible
 APSC-specific recommendations from key
reviews are implemented
 APS workforce management contestability
review is implemented by March 2017
 Work with Commonwealth
employers to improve
workplace relations outcomes
 New enterprise agreements in place in all
agencies covered by the Workplace Bargaining
Policy 2015
 Introduce a program during 2016 to enhance
the bargaining and workplace relations
capability of entity staff
2017-18 and
 Improve the capability of the
APS through leadership and
skills development.
 Implement APS Leadership and Core Skills
Strategy.
As per 2016-17.
As per 2016-17.
beyond
113
Program 1.2 – Parliamentarians’ and Judicial Office Holders’ Remuneration and Entitlements
This program contributes to the outcome through facilitating the payment of remuneration, allowances
and entitlements to Parliamentarians’ and Judicial Office Holders.
Delivery
The Department of the Senate, the Department of the House of Representatives
and the Attorney-General’s Department make all of the payments for this
program. These payments are funded by special appropriations and we
administer these special appropriations on behalf of the three departments.
Year
Targets
2015-16
Remuneration and entitlements are
processed and reported in a timely
and accurate manner.
99% of all variations to remuneration
and entitlements are processed in a
timely and accurate manner.
Expected
achievement
criterion: Met.
2016-17
2017-18 and beyond
against
Meet all requirements for the
budgeting and reporting of
Parliamentarians’ and Judicial Office
Holders remuneration and
entitlements.
Budget in the Portfolio Budget
Statements and the actual result in the
financial statements are prepared
within required timeframes and free of
material misstatements.
As per 2016-17.
As per 2016-17.
To create a flexible, efficient and high performing APS that delivers quality
Purpose
outcomes for Government, business and the community.
(a)
114
3.1
3.1.1
The entity resource statement (Table 1.1) provides a consolidated view of all the
resources available to the entity in 2016-17 including both departmental and
administered funding. This includes appropriation that is yet to be drawn down to
cover departmental payables and provisions on the balance sheet. The departmental
comprehensive income statement (Table 3.2.1) shows only the departmental operating
appropriation provided in each year.
3.1.2
Departmental
In all Budget years the APSC is budgeting for a break-even operating result, adjusted
for depreciation and amortisation expense. Appropriations will reduce slightly in
2016-17 due to efficiency dividends and a range of Government saving initiatives.
Goods and services income will also reduce in 2016-17 as the demands for a range of
APSC’s services are forecast to be low.
Cash balances are maintained at a working level of $0.5 million. Cash holdings above
this level are transferred as a receivable held in the Official Public Account.
Receivables vary in line with the APSC’s capital investment cycle for fee for service
activities. Receivables will remain constant in 2016-17 and decrease in future years to
enable future asset reinvestment.
The main payables and provisions of the APSC are expected to remain at around
current levels. The operating lease incentive liability will reduce over the Budget year
and forward years as the upfront incentives received from lessors for office leases are
allocated as rebates to lease expense over the term of those leases.
Net equity will reduce over the Budget and forward years as the level of departmental
capital budget funding is lower than the loss incurred due to net cash appropriation
arrangements.
115
Administered
The administered transactions are for payments of Parliamentarians’ and Judicial
Office Holders’ remuneration and entitlements. These payments are funded by special
appropriations and are disclosed in the administered schedule of income and expenses
and schedule of cash flows. There are no administered liabilities or assets as all
remuneration and entitlements are paid in the month in which they are incurred.
Expenses are expected to increase each year as the Remuneration Tribunal is required
by its legislation to review remuneration for Parliamentarians and Judicial Office
Holders annually.
116
2015-16
Estimated
actual
$'000
EXPENSES
Employee benefits
Suppliers
Finance costs
Total expenses
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and
Resources received free of charge
Net (cost of)/contribution
by services
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
26,729
14,257
1,234
10
42,230
26,189
13,876
1,260
11
41,336
26,402
13,551
1,260
5
41,218
26,630
13,577
1,260
5
41,472
26,939
13,662
1,260
5
41,866
20,428
42
20,470
20,470
19,830
43
19,873
19,873
19,654
44
19,698
19,698
19,789
45
19,834
19,834
19,922
46
19,968
19,968
(21,760)
20,638
(21,463)
20,341
(21,520)
20,398
(21,638)
20,516
(21,898)
20,776
(1,122)
(1,122)
(1,122)
(1,122)
(1,122)
2016-17
$'000
2017-18
$'000
2018-19
$'000
2019-20
$'000
2015-16
$'000
1,122
appropriations (a)
(1,122)
income
-
-
-
-
1,122
1,122
1,122
1,122
(1,122)
(1,122)
(1,122)
(1,122)
117
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
ASSETS
Financial assets
450
450
27,541
26,772
27,991
27,222
1,728
1,506
Land and buildings
996
751
902
1,316
Intangibles
39
39
Inventories
463
463
Prepayments made
4,128
4,075
32,119
31,297
Total assets
LIABILITIES
Payables
6,788
6,673
Suppliers
600
437
Lease incentives
7,377
7,377
Prepayments received
Total payables
14,765
14,487
Provisions
6,876
6,876
Employee provisions
401
412
Provision for restoration obligations
Total provisions
7,277
7,288
22,042
21,775
Total liabilities
10,077
9,522
Net assets
EQUITY*
1,208
1,775
Contributed equity
1,204
1,204
Reserves
7,665
6,543
10,077
9,522
Total equity
118
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
450
25,901
26,351
450
25,189
25,639
450
24,401
24,851
1,284
756
1,170
39
463
3,712
30,063
1,049
612
1,191
39
463
3,354
28,993
798
533
1,167
39
463
3,000
27,851
6,455
339
7,377
14,171
6,170
247
7,377
13,794
5,809
155
7,377
13,341
6,876
194
7,070
21,241
8,822
6,876
199
7,075
20,869
8,124
6,876
204
7,080
20,421
7,430
2,197
1,204
5,421
8,822
2,621
1,204
4,299
8,124
3,049
1,204
3,177
7,430
Retained
earnings
$'000
previous period
7,665
(1,122)
(1,122)
6,543
30 June 2017
6,543
119
Asset Contributed
equity/
revaluation
capital
reserve
$'000
$'000
Total
equity
$'000
1,204
1,208
10,077
-
-
-
567
567
567
567
1,204
1,775
9,522
1,204
1,775
9,522
(1,122)
(1,122)
30 June)
2015-16
Estimated
actual
$'000
Cash received
20,638
Appropriations
services
20,428
1,535
Net GST received
Total cash received
42,601
Cash used
26,729
Employees
16,008
Suppliers
Total cash used
42,869
Net cash from/(used by) operating
(268)
activities
Cash used
1,081
Other
Total cash used
1,081
Net cash from/(used by) investing
(1,081)
activities
Cash received
417
Contributed equity
Total cash received
417
Net cash from/(used by) financing
417
activities
(932)
1,382
450
120
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
20,341
20,398
20,516
20,776
19,830
2,263
42,434
19,654
2,339
42,391
19,789
2,160
42,465
19,922
2,245
42,943
26,189
15,605
41,794
26,402
15,291
41,693
26,630
15,357
41,987
26,939
15,526
42,465
640
698
478
478
1,207
1,207
897
223
1,120
902
902
906
906
(1,207)
(1,120)
(902)
(906)
2016-17
Budget
$'000
567
567
422
422
424
424
428
428
567
-
422
-
424
-
428
-
450
450
450
450
450
450
450
450
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
417
567
422
424
417
567
422
424
Provided for:
417
567
199
424
223
Other Items
Total items
417
567
422
424
ASSETS
567
199
424
DCB (a)
664
640
698
478
resources (b)
TOTAL
1,081
1,207
897
902
MOVEMENT TABLE
1,081
1,207
897
902
Total purchases
1,081
1,207
897
902
2019-20
Forward
estimate
$'000
428
428
428
428
428
478
906
906
906
121
Buildings
$'000
Other property,
plant and
equipment
$'000
Computer
software and
intangibles
$'000
Total
$'000
As at 1 July 2016
Gross book value
2,495
1,757
4,184
8,436
and impairment
(767)
(761)
(3,282) (4,810)
1,728
996
902
3,626
Estimated expenditure on new
or replacement assets
(a)
165
92
950
1,207
annual services
Total additions
165
92
950
1,207
Other movements
(387)
(337)
(536) (1,260)
(387)
(337)
(536) (1,260)
As at 30 June 2017
Gross book value
2,660
1,849
5,134
9,643
(1,154)
(1,098)
(3,818) (6,070)
1,506
751
1,316
3,573
122
2015-16
Estimated
actual
$'000
EXPENSES
Employee benefits
Total expenses administered on
63,141
63,141
(63,141)
(63,141)
Surplus/(deficit)
(63,141)
123
2016-17
Budget
$'000
64,404
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
65,692
67,006
68,212
64,404
65,692
67,006
68,212
(64,404)
(64,404)
(64,404)
(65,692)
(65,692)
(65,692)
(67,006)
(67,006)
(67,006)
(68,212)
(68,212)
(68,212)
The APSC has no assets or liabilities administered on behalf of the Government.
30 June)
Cash used
Employees
Total cash used
Cash from Official Public
Account for:
- Appropriations
Total cash from Official Public
Account
2015-16
Estimated
actual
$'000
2016-17
Budget
63,141
63,141
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
64,404
64,404
65,692
65,692
67,006
67,006
68,212
68,212
(63,141)
(63,141)
(64,404)
(64,404)
(65,692)
(65,692)
(67,006)
(67,006)
(68,212)
(68,212)
63,141
64,404
65,692
67,006
68,212
63,141
64,404
65,692
67,006
68,212
-
-
-
-
-
124
$'000
performance
125
DIGITAL TRANSFORMATION OFFICE
Section 1: Entity overview and resources ............................................................ 129 1.1 Strategic direction statement ...................................................................... 129 1.2 Entity resource statement ........................................................................... 130 1.3 Budget measures ....................................................................................... 131 Section 2: Outcomes and planned performance .................................................. 132
2.1 Budgeted expenses and performance for Outcome 1................................. 133 Section 3: Budgeted financial statements ............................................................ 136 3.1 Budgeted financial statements .................................................................... 136 3.2.1 Budgeted financial statements tables ......................................................... 137 127
DTO Budget Statements
DIGITAL TRANSFORMATION OFFICE
1.1
The DTO’s vision is that everyone who needs to use government services should be
able to find what they need to get it done quickly and easily. The DTO will deliver and
assist government agencies to deliver, simpler, clearer and faster services for all.
In 2016-17, the DTO will work towards its vision by focusing on:

Delivering simpler and clearer government services and information for users, in
particular through GOV.AU, an approach to the Australian government’s web
presence that will ensure users get what they need from government without
having to understand how government works.

Assisting agencies transform their digital services, in particular through
co-working in our delivery hubs, assistance in meeting the digital service
standard and public reporting against KPIs on a performance dashboard.

Removing barriers to make it easier for businesses of all sizes access government
ICT contracts and supporting government to become better digital and
technology buyers, in particular through the digital marketplace

Making it easier for people to prove that they are who they say they are when
they access government services.

Providing leadership across the Australian government on service delivery.

Providing advice to the Minister on all service delivery proposals.
In delivering this, we will focus on ensuring:

A better experience for users

Better value for money

A more effective public service.
129
1.2
Table 1.1 shows the total funding from all sources available to DTO for its operations
Table 1.1: DTO resource statement — Budget estimates for 2016-17 as at
Budget May 2016
2015-16
Estimated
actual
$'000
2016-17
Estimate
$'000
Departmental
34,275
34,706
1,500
35,775
34,706
35,775
34,706
35,775
34,706
2015-16
2016-17
74
71
statement.
Departmental capital budget (b)
Total resourcing for DTO
(a) Appropriation Bill (no.1) 2016-17.
(b) Departmental capital budgets are not separately identified in Appropriation Bill (No.1) and form part of
this amount has been designated as a 'contribution by owner'.
130
1.3
BUDGET MEASURES
Budget measures in Part 1 relating to DTO are detailed in Budget Paper No. 2 and are
summarised below.
Table 1.2: DTO 2016-17 Budget measures
Outlook (MYEFO)
Program
Expense measures
myGov operations
Trusted Digital Identity Framework (a)
Total
Total expense measures
Departmental
Total
2015-16
$'000
2016-17
$'000
2017-18
$'000
2018-19
$'000
2019-20
$'000
1,361
1,412
-
-
-
1,361
1,412
-
-
-
1,361
1,361
1,412
1,412
-
-
-
1.1
1.1
(a) Funding for this measure has already been provided for by the Government
funds.
131
Note:
132
2.1
Outcome 1: To improve the user experience for all Australians accessing
government information and services by leading the design, development and
continual enhancement of whole-of-government service delivery policies and
standards, platforms and joined-up services.
This table shows how much DTO intends to spend (on an accrual basis) on achieving
the outcome.
Outcome 1: To improve the user experience for all Australians accessing government information
and services by leading the design, development and continual enhancement of whole-ofgovernment service delivery policies and standards, platforms and joined-up services.
2019-20
2018-19
2017-18
2016-17
2015-16
Forward
Forward
Forward
Budget
Estimated
estimate
estimate
estimate
actual
$'000
$'000
$'000
$'000
$'000
Program 1.1: The Digital Transformation Office
34,275
34,706
26,079
25,181
25,659
113
208
177
150
128
Budget year (a)
34,388
34,914
26,256
25,331
25,787
Departmental total
34,388
34,914
26,256
25,331
25,787
2015-16
2016-17
71
74
(a) Expenses not requiring appropriation in the Budget year are made up of depreciation expenses,
amortisation expenses, make good expenses, audit fees.
133
Table 2.1.2 below details the performance criteria associated with Outcome 1. It also
summarises how program 1.1 is delivered and where 2016-17 Budget measures have
created new programs or materially changed existing programs.
Outcome 1 – To improve the user experience for all Australians accessing government
information and services by leading the design, development and continual enhancement of
whole-of-government service delivery policies and standards, platforms and joined-up services.
Program 1.1 – The objective of this program is to support agency delivery of high volume services, build
and contribute to whole of government platforms and increase capability of the public service to deliver
digital transformation.
Delivery

Supporting agency digital delivery of high volume services so that these
services are simpler, clearer and faster users

Delivery of whole-of-government common platforms: GOV.AU, Identity and
Digital Marketplace which can be used by the public

Supporting delivery of government-wide initiatives to join-up services

Establishing communities, developing best practices, and building a digital
culture

Creating policy and standards to support consistent service transformation
across government agencies

Building digital leadership and capability across government agencies.
Year
Targets
2015-16

Improved levels of public satisfaction
with government services as measured
by a public digital dashboard

Positive change in
stakeholder feedback


Increased use of common ICT
platforms across government, with a
resulting decline in entities developing
systems for their individual use
Number of agencies
using common ICT
platforms has increased

90% of entities are on
schedule to meet the
requirement of each
Digital Transformation
Plan

80% of agencies
adhering to the Digital
Service Standard for new
services.

Entities meeting the timeframes for
digitising services specified in their
Digital Transformation Plans

Entities adhering to the Digital Service
Standard when designing new services
or redesigning existing services.
134
Year
Targets
2016-17


Deliver a public beta of
GOV.AU

Services meeting the
Digital Service Standard
will deliver improved user
satisfaction, increased
digital take-up, higher
completion rates and/or
reduced cost per
transaction

Deliver an alpha and
public beta of the Digital
Marketplace

Deliver a Trusted Digital
Identity Framework

Deliver an Identity alpha.

Transformation of agency digital
services in delivery hubs and public
reporting against KPIs on a
performance dashboard

Greater access to government
contracts for businesses and support
for government to become better digital
and technology buyers

2017-18 and beyond
Purposes
(a)
Simpler and clearer government
services and information for users and
consolidation of the government’s web
estate
Easier approach for users to prove their
identity online when using government
services.
As per 2016-17.
As per 2016-17.

A better experience for users

Better value for taxpayers money

A better public service, with a highly-skilled and strongly engaged modern
workforce, well-equipped with digital expertise and committed to
continuously improving the user experience.
135
3.1
3.1.1
There are no significant differences between the resource information presented in the
Budget Papers and Portfolio Budget Statements as a result of differences between
Australian Accounting Standards and Government Finance Statistics.
3.1.2
Departmental costs are projected to be approximately $35.1 million for 2016-17, split
between employee expenses of $10.5 million and $24.6 million of supplier expenses.
136
2015-16
Estimated
actual
$'000
EXPENSES
Employee benefits
Suppliers
Total expenses
LESS:
OWN-SOURCE INCOME
Gains
Other
Total gains
by services
Government
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
10,332
24,128
113
34,573
10,487
24,404
208
35,099
10,644
15,620
177
26,441
10,804
14,562
150
25,516
10,966
14,878
128
25,972
185
185
185
185
185
185
185
185
185
185
185
185
185
185
185
(34,388)
34,275
(34,914)
34,706
(26,256)
26,079
(25,331)
25,181
(25,787)
25,659
(113)
(208)
(177)
(150)
(128)
(113)
(208)
(177)
(150)
(128)
2016-17
$'000
2017-18
$'000
2018-19
$'000
2019-20
$'000
2015-16
$'000
113
appropriations (a)
(113)
income
-
-
-
-
208
177
150
128
(177)
(150)
(128)
(208)
137
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
ASSETS
Financial assets
250
250
922
621
1,172
871
1,388
1,179
204
202
1,592
1,381
2,764
2,252
Total assets
LIABILITIES
Payables
415
410
Suppliers
318
Other payables
Total payables
733
410
Provisions
1,238
1,257
Employee provisions
Total provisions
1,238
1,257
1,971
1,667
Total liabilities
793
585
Net assets
EQUITY*
906
906
Contributed equity
Retained surplus
(113)
(321)
793
585
Total equity
138
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
250
627
877
250
669
919
250
658
908
1,002
157
1,159
2,036
852
147
999
1,918
724
149
873
1,781
320
33
353
298
67
365
303
34
337
1,275
1,275
1,628
408
1,295
1,295
1,660
258
1,314
1,314
1,651
130
906
906
906
(498)
408
(648)
258
(776)
130
Retained Contributed Total equity
equity/
earnings
capital
$'000
$'000
$'000
previous period
30 June 2017
139
(113)
(113)
906
906
793
793
(208)
(208)
-
(321)
906
585
(321)
906
585
(208)
(208)
Table 3.4: Budgeted departmental statement of cash flows(for the period ended
30 June)
2015-16
Estimated
actual
$'000
Cash received
33,989
Appropriations
306
Net GST received
Total cash received
34,295
Cash used
10,332
Employees
23,713
Suppliers
Total cash used
34,045
250
Cash used
1,500
1,500
Total cash used
(1,500)
Cash received
1,500
Contributed equity
1,500
Total cash received
1,500
250
250
140
2016-17
Budget
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
34,424
268
34,692
25,812
339
26,151
24,922
261
25,183
25,400
235
25,635
10,468
24,224
34,692
10,626
15,525
26,151
10,784
14,399
25,183
10,947
14,688
25,635
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
250
250
250
250
$'000
2015-16
Estimated
actual
$'000
ASSETS
TOTAL
MOVEMENT TABLE
Total purchases
(a) Reflects Bill 1 (DCB).
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
1,500
1,500
-
-
-
-
1,500
1,500
-
-
-
-
1,500
1,500
-
-
-
-
141
Total
Other property, plant
and equipment
$'000
$'000
As at 1 July 2016
Gross book value (a)
1,704
1,704
and impairment
(113)
(113)
1,591
1,591
Other movements
(208)
(208)
(208)
(208)
As at 30 June 2017
Gross book value
1,704
1,704
(321)
(321)
1,383
1,383
(a) Following the establishment of the DTO a review has been conducted on the classes of assets reported
by DTO.
142
performance
143
INDIGENOUS BUSINESS AUSTRALIA
IBA Budget Statements
INDIGENOUS BUSINESS AUSTRALIA
1.1
IBA's vision is for a nation in which the First Australians are economically
independent and an integral part of the economy. Under its legislation, the
Aboriginal and Torres Strait Islander Act 2005, IBA's purpose is to:

assist and enhance Aboriginal and Torres Strait Islander self-management and
economic self-sufficiency

advance the commercial and economic interest of Aboriginal and Torres Strait
Islanders by accumulating and using a substantial capital base for the benefit of
the Aboriginal and Torres Strait Islander peoples.
To achieve its purpose, IBA has established three key strategic objectives, under which
its specific strategies and performance indicators are grouped:

assist Indigenous Australians to achieve economic independence through direct
investment and participation in commercial and joint venture business enterprises
that will produce increased financial returns and employment, training and
supply chain opportunities

assist eligible Aboriginal and Torres Strait Islander peoples to start up, acquire,
grow or exit a successful business

facilitate Indigenous Australians into home ownership by providing affordable
housing loans to Indigenous Australians who would generally not qualify for
housing finance elsewhere. This includes addressing barriers such as lower
incomes and savings; credit impairment; and limited experience with loan
repayments. 147
1.2
Table 1.1 shows the total funding from all sources available to IBA for its operations
Table 1.1: IBA resource statement — Budget estimates for 2016-17 as at Budget
May 2016
Outcome 1
Annual appropriations - other services (b)
Equity injection
Payments from Related Entities
Grants from Department of the Prime Minister and Cabinet (c)
Total payments from related entities
Interest
Rent
Dividend
Other
Total net resourcing for IBA
2015-16
estimated
actual
$'000
2016-17
estimate
34,258
10,602
36,550
70,808
36,550
47,152
70,808
23,086
23,086
70,238
$'000
52,148
53,031
97,077
90,077
17,748
20,552
2,663
3,046
2,834
2,101
168,807
172,470
239,045
243,278
2015-16
2016-17
219
234
statement.
(a) Appropriation Bill (No. 1) 2016-17. (b) Appropriation Bill (No. 2) 2016-17. (c) Funding provided by a government entity that is not specified within the Appropriation Bills
148
1.3
BUDGET MEASURES
Budget measures in Part 1 relating to IBA are detailed in Budget Paper No. 2 and are
summarised below.
Table 1.2: IBA 2016-17 Budget measures
Outlook (MYEFO)
Program
2015-16
$'000
2016-17
$'000
2017-18
$'000
2018-19
$'000
2019-20
$'000
Expense measures
Indigenous Business Australia continuity of business
1.3
support arrangments (a)
(23,086)
Total
(23,086)
Total expense measures
Departmental
(23,086)
Total
(23,086)
(a) A transfer of $23.1 million in 2016-17 has been made to the Indigenous Advancement Strategy to allow
activities under the Business Development and Assistance Program to continue to ensure Government
meets requirements of the Aboriginal and Torres Strait Islander Act 2005 (ATSI Act).
-
funds.
149
Note:
150
2.1
Outcome 1: Improved wealth acquisition to support the economic
independence of Aboriginal and Torres Strait Islander peoples through
commercial enterprise, asset acquisition, construction and access to
This table shows how much IBA intends to spend (on an accrual basis) on achieving
Outcome 1: Improved wealth acquisition to support the economic independence of Aboriginal and Torres
Strait Islander peoples through commercial enterprise, asset acquisition, construction and access to
2015-16
2016-17
2017-18
2018-19
2019-20
Estimated
Budget
Forward
Forward
Forward
actual
estimate
estimate
estimate
$'000
$'000
$'000
$'000
$'000
Program 1.1: Equities and Investments
120,908
120,908
Program 1.2: Indigenous Home Ownership
10,868
41,158
52,026
Program 1.3: Business Development and Assistance
23,390
9,579
32,969
Outcome 1 totals by resource type
34,258
171,646
205,904
2015-16
234
113,993
113,993
93,291
93,291
91,234
91,234
93,174
93,174
10,602
37,305
47,907
10,698
38,407
49,105
10,694
39,638
50,332
10,705
40,886
51,591
30,169
30,169
23,022
7,901
30,923
23,017
8,679
31,696
23,041
9,447
32,488
10,602
181,467
192,069
2016-17
219
33,720
139,599
173,319
33,711
139,551
173,262
33,746
143,507
177,253
151
programs.
Outcome 1 – 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.
Program 1.1 – IBA Investment’s objective is to assist and develop Indigenous Australians to achieve
economic independence through investment and participation in commercial enterprises.
Delivery
IBA Investments will build commercial capability for Indigenous individuals, land
councils and traditional owner groups through





Direct management of businesses & investments.
Provision of managed investments.
Facilitating supply chain opportunities.
Provision of employment and training
Facilitating income and business development through the provision of
leasing.
Performance
Criteria
Portfolio return to
Indigenous co1
investors .
2015–16
Estimated
Actual
Target: Cash
+ 3%
Portfolio return to
3
IBA .
Forecast:
Cash + 4.91%
Target: Cash
+ 3%
Portfolio return to
4
IBA (rolling 5 years).
Forecast:
Cash + 3.91%
Target: Cash
+ 3%
Proportion of
Indigenous jobs
supported by
investment portfolio.
Forecast:
Cash + 2.53%
Target: 22.5%
Forecast: 25%
2016–17
Budget
2017–18
Forward
estimate
2018–19
Forward
estimate
2019–20
Forward
estimate
CPI + 4%
CPI + 4%
CPI + 4%
CPI + 4%
CPI + 4%
CPI + 4%
CPI + 4%
CPI + 4%
CPI + 4%
CPI + 4%
CPI + 4%
CPI + 4%
30%
30%
30%
30%
2
152
Number of
Indigenous coinvestors supported.
Target: 30
Forecast: 34
85
85
85
85
Aggregate Portfolio
5
Value
N/A
$330 million
$340 million
$350 million
$360 million
Equity sold / issued to
6
Indigenous Investors
N/A
$30 million
$30 million
$30 million
$30 million
Proportion of
Indigenous jobs
supported by
7
Investment portfolio
N/A
5%
5%
5%
5%
Purpose
To advance the commercial and economic interest of Aboriginal and Torres Strait
Islanders by accumulating and using a substantial capital base for the benefit of the
Aboriginal and Torres Islander peoples.
1
This measure indicates portfolio return to Indigenous partners during the year. It is calculated as the
aggregate return generated by Indigenous partners’ interests in the investment portfolio in the Budget year,
expressed as a percentage of the average value of the Indigenous partner’s interests in the investment
portfolio during the Budget year. It is calculated after management, administration fees and expenses at the
level of the underlying investee entities and hence represents the net investment return to Indigenous
investors
2
CPI refers to the average consumer price index for Australia during the measurement period. For example
if the realised CPI for 2016-17 is 1.7% then the expected return based on a target of CPI + 4% would be
5.7% (1.7% + 4%)
3
This measure indicates portfolio return to IBA during the year. It is calculated as the return generated by
IBA’s share of the investment portfolio in the Budget year, expressed as a percentage of the average value
of IBA’s share of the investment portfolio (inclusive of cash) during the Budget year (“Portfolio Value”). It is
calculated after management, administration fees and expenses at the level of the underlying investee
entities, but before IBA’s program level expenses.
4
This measure indicates portfolio return to IBA over a rolling 5 year period (inclusive of the designated year).
It is calculated as the average of the return generated by the investment portfolio (expressed as a
percentage of Portfolio Value) in each of the past 5 Budget years. It is calculated after management,
administration fees and expenses at the level of the underlying investee companies, but before IBA’s
program level expenses.
5
This measure indicates the total equity value of the investment portfolio (inclusive of co-investor interests)
as at 30 June 2017 and 30 June each subsequent year in the forward period.
6
This measure indicates the total amount of IBA equity sold to Indigenous investors during the Budget year.
7
This measure indicates total equity held, in aggregate, by Indigenous partners and beneficiaries in the
Budget year, expressed as a percentage of the total Investment portfolio value.
153
Program 1.2 –aims to assist Indigenous Australians achieve home ownership outcomes who, due to
financial and other barriers, have difficulty obtaining home loan finance from commercial lenders. These
barriers include lower incomes and savings, credit impairment and the risk tolerance parameters, in the
credit assessment criteria of commercial lenders. The program can also assist people in remote Indigenous
communities buy homes where there are appropriate land tenure arrangements in place. The program’s long
term success is assessed in terms of facilitating an increase in Indigenous Australians who are home owners
Delivery
The program is to deliver home loans and related assistance to Indigenous persons and the effective
management of the loan portfolio.
Performance
Criteria
Number of new
home loans.
Value of new
1
loans
Aggregate loans
in portfolio
2015-16
Estimated
Actual
Target: 575
2016-17
Budget
2017-18
Forward
Estimate
2018-19
Forward
Estimate
2019-20
Forward
estimate
530
540
550
560
$160 million
$160 million
$160 million
$160 million
4,840
4,950
5,070
$1,110
million
$1,170 million
$1,230 million
$1,300 million
80%
80%
80%
80%
90%
90%
90%
90%
Forecast:
525
NA
Target:
4,675
4,730
Forecast:
4,630
Total IHOP
capital base
Target:
$1,060
million
Forecast:
$1,050
million
Percentage of
loans to
applicants who
have an adjusted
combined gross
annual income of
not more than
140% of IBA’s
2
income amount .
Target: 80%
Percentage of
loans to
applicants who
are first home
buyers
Target: 90%
of loans
Forecast:
85%
Forecast:
91%
154
Performance
Criteria
Percentage of
loans for home
3
acquisitions
Number of
remote
communities
which IBA is
actively
facilitating home
ownership
opportunities
Purposes
2015-16
Estimated
Actual
2016-17
Budget
2017-18
Forward
Estimate
2018-19
Forward
Estimate
2019-20
Forward
estimate
NA
96%
96%
96%
96%
Target: 12
25
28
30
30
Forecast: 20
To advance the commercial and economic interests of Aboriginal persons and Torres
Strait Islanders by accumulating and using a substantial capital asset for the benefit of
the Aboriginal and Torres Strait Islander peoples.
To assist and enhance Aboriginal and Torres Strait Islander self-management and
economic self-sufficiency.
1.
2.
3.
This is a new KPI introduced in 2016-17 to measure the aggregate volume of new loans.
From 2016-17 IBA has adopted “combined gross annual income” for this KPI. For joint applicants this
includes total income for both applicants (previously adjusted combined gross annual income was used
which was 100% of the main income earner’s income and 50% of the secondary income earner’s
income).
This new performance indicator has been added in 2016-17 to report on new home ownership
outcomes separately from loans made for ancillary home ownership outcomes. eg home renovations,
repairs and maintenance and to refinance loans
155
Program 1.3 – The Business Development and Assistance Program plays an important role in the
development and growth of Aboriginal and Torres Strait Islander businesses through a range of assistance
to Indigenous Australians to acquire, establish and grow their businesses successfully. This support includes
access to expertise, supply chain opportunities, and finance for viable businesses.
Delivery
The program targets Indigenous persons and groups with aspirations for advancement and will be delivered
by:



Providing business loans.
Providing after care and post loan support.
Providing Business & Financial management training.
Performance
Criteria
2015-16
Estimated
Actual
2016-17
Budget
2017-18
Forward
Estimate
2018-19
Forward
Estimate
2019-20 Forward
estimate
Number of new
IBA loans
approved.
Target: 60
70
75
80
85
Number of
increases to loans
with existing
customers.
Target: 25
NA
NA
NA
NA
Forecast: 40
Forecast: 15
Value of total
lending to new
IBA customers
1
approved
NA
$7 million
$7.5 million
$8 million
$8.5 million
Value of total
lending to existing
IBA customers
2
approved .
NA
$7 million
$7.5 million
$8 million
$8.5 million
Number of
Entrepreneurs
supported in
capability
development
3
activities .
Value of loan
portfolio
Target: 600
NA
Number of active
loans in portfolio
Target: 300
Total number of
indigenous
people in jobs
created /
supported by IBA
business loan
clients.
Target: 300
Indigenous
employment
created or
supported by new
4
IBA lending .
NA
NA
NA
NA
Forecast: 300
$55 million
$60 million
$65 million
$70 million
260
290
320
350
430
470
510
550
70
75
80
85
Forecast: 250
Forecast: 400
NA
156
Performance
Criteria
2015-16
Estimated
Actual
Percentage of
loan customers
still in business 1
year after
commencing
business.
Target: 85%
Percentage of
loan customers
still in business 2
years after
commencing
business.
Target: 75%
Percentage of
loan customers
still in business 3
years after
commencing
business.
Target: 65%
Number of jobs
created/supported
by IBA business
5
loan clients .
Target: 500
2016-17
Budget
2017-18
Forward
Estimate
2018-19
Forward
Estimate
2019-20 Forward
estimate
85%
85%
85%
85%
75%
75%
75%
75%
65%
65%
65%
65%
NA
NA
NA
NA
Forecast: 91%
Forecast: 78%
Forecast: 69%
Forecast: 1250
Purposes
To assist and enhance Aboriginal and Torres Strait Islander self-management and economic self-sufficiency.
To advance the commercial and economic interests of Aboriginal persons and Torres Strait Islanders by
accumulating and using a substantial capital asset for the benefit of the Aboriginal and Torres Strait Islander
peoples.
1. This KPI replaces number of new loans and includes new loans to better reflect the level of lending to new
IBA customers.
2. Changed from number of new loans to value of new loans and reflects all new lending made to existing
IBA clients.
3. Represents Into-business workshop participants and other support services provided to customers. This is
being replaced by a series of e-learning modules. (delivery of workshops are on hold as of 31/12/2015)
4. New performance measure introduced in 2016-17. Measures the amount of new employment created or
supported by new lending during the period.
5. Number of jobs supported by IBA business loan clients has been removed from this year’s PBS as there is
already a KPI for Indigenous employment. The provision of employment generally, is not an objective of the
program.
NA – represents performance measures which are new or have been replaced / removed for the 2016-17
Financial year.
157
3.1
3.1.1
There are no differences between IBA’s Entity Resourcing and Financial Statements.
3.1.2
An analysis of the primary causes of movements in the budgeted financial statements
is provided below. The 2015-16 estimated actual results are used as the comparative
year in the analysis.
IBA budgets are prepared on a consolidated basis for the agency and its 34
subsidiaries. On consolidation, assets, liabilities, income and expenditure of all
subsidiaries flow through to individual line items in the consolidated budget.
IBA is budgeting for an operating surplus of $7.1 million in 2015-16 and an estimated
surplus of $15.4 million in 2016-17.
Budgeted net assets as at 30 June 2017 of $1,275.2 million represents an increase of
$48.8 million over the net assets of $1,226.4 million as at 30 June 2016. The main drivers
of the increase ($48.8 million) are:

continuing capital injections from the Government of $36.6 million

the estimated operating surplus of $15.4 million.
158
Budgeted Departmental Statement of Cash Flows
Net lending activity is expected to decrease from $78.6 million in 2015-16 to $68.5
million in 2016-17. The decrement is the excess of loan repayments and discharges over
new loan disbursements.
Departmental Statement of Changes in Equity
Total equity is expected to increase by $48.8 million to $1,275.2 million as at
30 June 2017, with the additional equity injection of $36.6 million from the
Commonwealth and the Budget year surplus of $15.4 million.
Notes to budgeted financial statements
Concessional Loan discount
IBA continues to designate its loan portfolio at fair value through profit and loss per
paragraph 11A of AASB 139 which provides for contracts with embedded derivatives,
such as prepayment options, to be designated at fair value through profit and loss. The
variation in the loan portfolio under fair value basis is written directly to the
Comprehensive Income Statement.
Financial Assets – Receivables
This includes loans and advances made by IBA to clients in the delivery of its outputs,
in addition to amounts owing to IBA for delivery of goods and services, and dividends
owed to IBA from subsidiaries, associates and investments. Loans receivable are
carried at fair value under AASB 139.
Assets – Non-Financial
Except for any re-valued assets, reported value of plant and equipment represents the
purchase price paid less depreciation incurred. Land and building held for investment
are carried at fair value.
Reduction in Appropriations
An amount of $23.1m appropriation currently allocated to IBA’s Business
Development and Assistance Program (BDAP) has been re-directed to Department of
the Prime Minister and Cabinet (PM&C) in 2016-17 only.
As an interim measure, IBA proposes to deliver business support and capability
development serving under a contractual arrangement with PM&C and it is expected
that the $23.1m funding will be provided to IBA as grant payments from PM&C.
159
2015-16
Estimated
actual
$'000
EXPENSES
Employee benefits
Suppliers
Grants
Finance costs
Write-down and impairment of assets
Concessional Loan Discount
Other expenses
Total expenses
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and
Interest
Dividends
Rental income
Grant Revenue
Other
Gains
Other
Total gains
Surplus/(deficit) before income tax
on continuing operations
Income tax expense
Surplus/(deficit) after income tax
on continuing operations
Surplus attributable to the
non-controlling interests
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
55,326
92,102
8,495
5,359
947
8,300
32,542
1,225
204,296
52,196
86,951
10,331
6,762
915
5,845
27,185
969
191,154
49,521
74,784
10,119
7,653
827
5,414
23,262
1,040
172,620
50,167
75,105
10,064
6,794
828
5,023
23,532
1,040
172,553
50,944
75,987
10,064
7,372
830
5,023
25,273
1,040
176,533
103,551
52,148
2,663
17,748
1,529
177,639
95,077
53,031
3,046
20,552
23,086
1,431
196,223
78,931
54,869
2,920
21,613
1,277
159,610
79,749
57,303
3,111
20,726
1,286
162,175
80,656
60,007
3,316
21,576
1,296
166,851
1,065
1,065
178,704
(25,592)
34,258
670
670
196,893
5,739
10,602
600
600
160,210
(12,410)
33,720
600
600
162,775
(9,778)
33,711
600
600
167,451
(9,082)
33,746
8,666
1,608
16,341
915
21,310
699
23,933
709
24,664
720
7,058
15,426
20,611
23,224
23,944
5,801
3,455
3,319
3,400
3,500
1,257
11,971
17,292
19,824
20,444
160
ASSETS
Financial assets
Investments accounted for under
the equity method
Other investments
Land and buildings
Investment property
Intangibles
Inventories
Tax assets
Total assets
LIABILITIES
Payables
Suppliers
Tax liabilities
Other payables
Total payables
Interest bearing liabilities
Loans
Total interest bearing liabilities
Provisions
Employee provisions
Other provisions
Total provisions
Total liabilities
Net assets
EQUITY*
Parent entity interest
Contributed equity
Reserves
Retained surplus
Total parent entity interest
Attributed to non-controlling interest
Contributed equity
Reserves
Retained surplus
Total non-controlling interest
Total equity
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
130,311
727,958
143,056
768,421
142,944
808,527
145,883
849,036
144,184
889,601
26,895
164,745
1,049,909
26,895
165,745
1,104,117
26,895
180,745
1,159,111
26,895
195,745
1,217,559
26,895
215,745
1,276,425
44,801
17,723
146,497
7,742
4,354
1,015
2,938
225,070
1,274,979
44,525
13,560
146,497
6,949
4,354
1,015
2,938
219,838
1,323,955
44,049
13,996
146,497
6,156
4,354
1,015
2,938
219,005
1,378,116
43,373
13,291
146,497
5,863
4,354
1,015
2,938
217,331
1,434,890
42,577
13,008
146,497
5,570
4,354
1,015
2,938
215,959
1,492,384
10,300
52
7,067
17,419
10,500
52
6,767
17,319
10,600
52
6,567
17,219
10,700
52
6,517
17,269
10,800
52
6,467
17,319
22,283
22,283
22,283
22,283
22,283
22,283
22,283
22,283
22,283
22,283
6,540
2,322
8,862
48,564
1,226,415
6,740
2,422
9,162
48,764
1,275,191
6,940
2,522
9,462
48,964
1,329,152
7,040
2,572
9,612
49,164
1,385,726
7,140
2,622
9,762
49,364
1,443,020
971,767
7,043
1,008,317
7,043
1,044,867
7,043
1,081,417
7,043
1,117,967
7,043
209,058
1,187,868
221,029
1,236,389
238,321
1,290,231
258,145
1,346,605
278,589
1,403,599
33,562
1,384
33,562
1,384
33,562
1,384
33,562
1,384
33,562
1,384
3,601
38,547
1,226,415
3,856
38,802
1,275,191
3,975
38,921
1,329,152
4,175
39,121
1,385,726
4,475
39,421
1,443,020
2015-16
Estimated
actual
$'000
2016-17
Budget
* 'Equity' is the residual interest in assets after the deduction of liabilities.
161
Retained
earnings
$'000
previous period
212,659
212,659
15,426
15,426
of which:
Attributable to the Australian
Government
11,971
3,455
Attributable to non-controlling interest
Returns on capital:
(3,200)
Dividends
(3,200)
224,885
30 June 2017
3,856
Less: non-controlling interests
221,029
162
Asset Contributed
revaluation
equity/
reserve
capital
$'000
$'000
Total equity
$'000
8,427
8,427
1,005,329
1,005,329
1,226,415
1,226,415
-
-
15,426
15,426
-
-
11,971
3,455
-
-
(3,200)
-
36,550
36,550
36,550
33,350
8,427
1,384
1,041,879
33,562
1,275,191
38,802
7,043
1,008,317
1,236,389
30 June)
2015-16
Estimated
actual
$'000
Cash received
Appropriations
services
Interest
Dividends
Grants
Other
Total cash received
Cash used
Employees
Suppliers
Grants
Other
Total cash used
Cash received
Investments
Other- repayment of loans
Total cash received
Cash used
Investments
Other - loans / advances
Other investing activities
Total cash used
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
34,258
10,602
33,720
33,711
33,746
97,077
52,148
2,663
20,582
206,728
90,077
53,031
3,046
23,086
22,653
202,495
78,930
54,869
2,920
23,490
193,929
79,751
57,303
3,111
22,612
196,488
80,655
60,008
3,316
23,472
201,197
56,067
89,478
8,495
6,206
160,246
51,996
86,627
10,331
3,123
152,077
49,321
74,334
10,119
3,015
136,789
50,068
74,931
10,064
2,652
137,715
50,844
75,597
10,064
2,880
139,385
46,482
50,418
57,140
58,773
61,812
85,490
102,285
187,775
105,000
105,000
110,000
110,000
111,000
111,000
112,000
112,000
21,534
101,000
180,920
303,454
1,530
173,493
1,000
176,023
6,820
178,782
15,000
200,602
5,120
180,064
15,000
200,184
6,000
182,861
20,000
208,861
(115,679)
163
(71,023)
(90,602)
(89,184)
(96,861)
30 June) (continued)
2015-16
Estimated
actual
$'000
Cash received
36,550
Contributed equity
9,522
New borrowings
1,194
Other
Total cash received
47,266
Cash used
3,846
Dividends paid
Total cash used
3,846
43,420
Net increase/(decrease)
(25,777)
in cash held
156,088
130,311
164
2016-17
Budget
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
36,550
36,550
36,550
36,550
36,550
36,550
36,550
36,550
3,200
3,200
3,200
3,200
3,200
3,200
3,200
3,200
33,350
33,350
33,350
33,350
2,939
(1,699)
$'000
12,745
(112)
130,311
143,056
142,944
145,883
143,056
142,944
145,883
144,184
2015-16
Estimated
actual
$'000
36,550
36,550
Provided for:
36,550
Loan expenditure
36,550
Total items
ASSETS
resources
21,534
21,534
TOTAL
MOVEMENT TABLE
21,534
Total purchases
21,534
165
2016-17
Budget
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
36,550
36,550
36,550
36,550
36,550
36,550
36,550
36,550
36,550
36,550
36,550
36,550
36,550
36,550
36,550
36,550
1,530
1,530
6,820
6,820
5,120
5,120
6,000
6,000
1,530
1,530
6,820
6,820
5,120
5,120
6,000
6,000
$'000
Buildings
$'000
As at 1 July 2016
Gross book value
depreciation/amortisation
and impairment
By purchase - other
Total additions
Other movements
As at 30 June 2017
Gross book value
Other
property,
plant and
equipment
$'000
Investment
property
Computer
software and
intangibles
Total
$'000
$'000
$'000
51,337
26,540
146,497
15,856
240,230
(6,536)
44,801
(8,817)
17,723
146,497
(8,114)
7,742
(23,467)
216,763
520
520
1,010
1,010
-
(796)
(796)
(5,173)
(5,173)
-
(793)
(793)
1,530
1,530
(6,762)
(6,762)
51,857
27,550
146,497
15,856
241,760
(7,332)
44,525
(13,990)
13,560
146,497
(8,907)
6,949
(30,229)
211,531
166
performance
167
INDIGENOUS LAND CORPORATION
Section 1: Entity overview and resources ............................................................ 171 1.1 Strategic direction statement ...................................................................... 171 1.2 Entity resource statement ........................................................................... 173 1.3 Budget measures ....................................................................................... 174 Section 2: Outcomes and planned performance .................................................. 175 2.1 Budgeted expenses and performance for Outcome 1................................. 176
Section 3: Budgeted financial statements ............................................................ 179
3.1 Budgeted financial statements .................................................................... 179 3.2.1 Budgeted financial statements tables ......................................................... 180 169
ILC Budget Statements
INDIGENOUS LAND CORPORATION
1.1
The Indigenous Land Corporation (ILC) is a corporate Commonwealth entity
established on 1 June 1995 as a component of the national settlement after the Mabo
judgment (1992) recognised common law native title rights to land. It is governed by
the Aboriginal and Torres Strait Islander Act 2005 (ATSI Act).
The ATSI Act, section 191B defines the ILC’s purpose as:
(a) To assist Aboriginal persons and Torres Strait Islanders to acquire land; and
(b) To assist Aboriginal persons and Torres Strait Islanders to manage Indigenousheld land
so as to provide economic, environmental, social or cultural benefits for Aboriginal
persons and Torres Strait Islanders.
The ATSI Act requires that the ILC grant land acquired to Indigenous corporations
‘within a reasonable time’, and perform land management functions only on
Indigenous-held land and ‘under agreements with the holders of the land’.
The ILC’s primary source of income is revenue from the Aboriginal and Torres Strait
Islander Land Account (Land Account), legislated concurrently with the ILC as part of
the native title settlement. The Land Account is administered by the Department of the
Prime Minister and Cabinet under delegation from the Minister for Finance.
The ILC’s primary decision-making body is a seven-member Board, of whom five
members including the Chairperson must be Indigenous Australians. The Board sets
the ILC’s strategic direction and policies over a three-to-five year timeframe through
the National Indigenous Land Strategy (NILS), required to be tabled in Parliament and
published. The current NILS 2013–17—in the process of redevelopment by the Board
appointed in October 2015—sets out two priorities for the achievement of Indigenous
benefits through the acquisition and management of Indigenous land: 1) Access to and
protection of cultural and environmental values, and 2) Socioeconomic development.
The ILC’s land acquisition and land management functions operate through the Our
Land Our Future program-delivery arrangements, launched in March 2015. Features of
Our Land Our Future include open timelines, flexible processes and a strong
commitment to collaboration, longer term investment and capacity building in
developing successful projects with Indigenous land owners and other partners. The
ILC will continue its active engagement with Indigenous land holders and others in
developing income streams for Indigenous owners in areas such as carbon farming,
environmental services and heritage management.
171
The ATSI Act provides for the establishment of subsidiaries. With the ILC, the three
wholly-owned subsidiaries below form the ILC Group:
 National Indigenous Pastoral Enterprises (NIPE) Pty Ltd, which manages 14
ILC-developed agribusinesses, 13 in the northern Australian beef industry
 Voyages Indigenous Tourism Australia (Voyages) Pty Ltd, which owns and
manages Ayers Rock Resort, NT, and manages two other tourism enterprises
developed by the ILC
 National Centre of Indigenous Excellence (NCIE) Ltd, which manages the ILCdeveloped social enterprise of the same name in Redfern, Sydney, NSW.
ILC-developed commercial enterprises in agriculture and tourism are a vehicle for
Indigenous economic development in regional and remote areas, demonstrate best
practice in land management and use, and are a base for Our Land Our Jobs, the
Indigenous training-to-employment projects funded by the ILC and its subsidiaries in
partnership with the Australian Government’s Indigenous Advancement Strategy and
other funding providers.
The ILC is charged with assisting in the management of an Indigenous estate that is
now estimated to cover up to 40 per cent of the Australian land mass1. This land is
subject to complex array of land titles (including varying and often highly qualified
native title rights); the vast extent is in remote northern and central Australia. As
recognised in the White Paper on Developing Northern Australia (June 2015) and the
Investigation into Indigenous Land Administration and Use (December 2015), Indigenous
people continue to face challenges in deriving the shorter and longer term benefits,
including intergenerational wealth creation, generally associated with land ownership.
As the Indigenous estate grows (principally through native title settlements and
determinations) and the Indigenous population increases, the ILC faces a number of
challenges. Land Account revenues, generated from a capital fund fixed in real terms,
will be increasingly inadequate to meet the land acquisition and, in particular, land
management needs generated across Indigenous Australia. The ILC’s acquisition of
Ayers Rock Resort in 2010–11, while achieving significant Indigenous benefits, has
placed severe financial constraints on the delivery of its core land acquisition and
management functions. The ILC is currently working with the Australian Government
on options for increasing revenue from the Land Account and minimising interest
payments on the Ayers Rock Resort debt.
The ILC delivers strongly on the Australian Government’s Closing the Gap priority of
‘getting adults into work’ through Our Land Our Jobs and the direct employment of
Indigenous people. In assisting the Government’s priority of Indigenous economic
development, and in particular economic development on Indigenous-held land, the
ILC will in 2016–17 and future years work more closely with Indigenous Business
Australia (IBA), given the potential for synergy between the two agencies.
1
Report to the Council of Australian Governments, Investigation into Indigenous Land
Administration and Use, Senior Officers Working Group, December 2015, p.1.
172
1.2
Table 1.1 shows the total funding from all sources available to ILC for its operations
Table 1.1: ILC resource statement — Budget estimates for 2016-17 as at
Budget May 2016
2015-16
estimated
actual
$'000
Outcome 1
Special accounts (b)
Aboriginal and Torres Strait Islander Land Account
Total special accounts
Interest
Other
Total net resourcing for ILC
2016-17
estimate
$'000
9,389
9,389
9,156
9,156
50,712
50,712
60,101
51,574
51,574
60,730
18,500
4,700
23,200
83,301
2015-16
265
statement.
18,500
4,700
23,200
83,930
2016-17
265
cash flow
(b) A corporate entity may receive payment from a special account held by a NCCE. The corporate entity
does not own/hold the special account itself and therefore does not have a balance carried forward from
previous years.
173
1.3
BUDGET MEASURES
Budget measures in Part 1 relating to ILC are detailed in Budget Paper No. 2 and are
summarised below.
Table 1.2: ILC 2016-17 Budget measures
Outlook (MYEFO)
Program
Revenue measures (if applicable)
Indigenous Land Corporation concessional loan for Ayers Rock Resort
Departmental revenues
2015-16
$'000
2016-17
$'000
2017-18
$'000
2018-19
$'000
2019-20
$'000
1.1
-
nfp
nfp
nfp
nfp
-
nfp
nfp
nfp
nfp
Total
Total revenue measures
Departmental
-
-
-
-
-
Total
-
nfp
nfp
nfp
nfp
(a) Funding for this measure has already been provided for by the Government
The ILC has been granted a government loan over a period of 7 years to reduce interest payments on the
debt incurred from the purchase of the Ayers Rock Resort.
funds.
174
Note:
175
2.1
Outcome 1: Enhanced socioeconomic development, maintenance of cultural
identity and protection of the environment by Indigenous Australians through
land acquisition and management.
This table shows how much ILC intends to spend (on an accrual basis) on achieving
Outcome 1: Enhanced socio-economic development, maintenance of cultural identity and protection of the
environment by Indigenous Australians through land acquisition and management.
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
Program 1.1: Assistance in the acquisition and management of an Indigenous land base
9,389
9,156
9,065
Payment from related entities
18,500
18,500
18,500
Special accounts
Aboriginal and Torres Strait Islander
50,712
51,574
52,812
Land Account
4,700
4,700
4,700
83,301
83,930
85,077
2015-16
2016-17
265
265
2019-20
Forward
estimate
$'000
8,974
8,884
18,500
18,500
54,080
55,378
4,700
86,254
4,700
87,462
176
programs.
Outcome 1 – Enhanced socioeconomic development, maintenance of cultural identity and
protection of the environment by Indigenous Australians through land acquisition and
management.
Program 1.1 – The objective of this program is to acquire and manage an Indigenous land base.
Delivery
The ILC delivers this program by:

acquiring and granting land to Indigenous corporations to provide
access to and protection of cultural and environmental values and to
achieve socioeconomic development

assisting Indigenous land holders (through grants, guarantees, loans
or provision of services) to manage their land sustainably including the
development of viable land-based enterprises

operating subsidiary companies that manage agricultural, tourism and
community-based enterprises on Indigenous-held land; these
enterprises provide training, employment and other opportunities for
Indigenous communities and individuals
Deliverables
2015–16
Estimated
Actual
2016–17
Budget
2017–18
Forward
estimate
2018–19
Forward
estimate
2019–20
Forward
estimate
Properties acquired
for socio-economic
development and
cultural and
environmental
heritage protection
3
(a)
3
3
3
3
Properties granted
10
8
6
12
8
Employment and
training projects
implemented on ILC
agricultural and
tourism businesses
11
11
11
11
11
Regional land
management
projects
implemented
12
12
12
12
12
Property-based,
property planning
land management
projects assisted
60
60
60
60
60
177
Performance
Criteria
2015–16
Estimated
Actual
2016–17
Budget
2017–18
Forward
estimate
2018–19
Forward
estimate
2019–20
Forward
estimate
Total number of
Indigenous staff
employed directly
through ILC
agricultural and
tourism businesses
450
450
450
450
450
Total number of
Indigenous trainees
employed through
ILC agriculture and
tourism
(b)
businesses
200
200
200
200
200
Total number of
Indigenous
employment
outcomes enabled
through ILC land
acquisition and land
management
projects
500
500
500
500
500
Total number of
Indigenous training
outcomes enabled
through ILC land
acquisition and land
management
projects
1000
1000
1000
1000
1000
Total number of
Indigenous-held
properties with
improved land
management
130
130
130
130
130
Proportion of ILCassisted projects
that protect cultural
and environmental
heritage values or
maintained culture
50%
50%
50%
50%
50%
Proportion of
projects that were
collaborative with
and leveraged
funding from other
entities
66%
66%
66%
66%
66%
Purpose
(c)
(b)
To assist Indigenous people to acquire and manage land to achieve economic,
environmental, social or cultural benefits
(a) As it is now estimated that up to 40 per cent of Australia’s land mass is subject to some form of
Indigenous title, there is an increased strategic focus on managing and developing the existing
Indigenous estate.
(b) Forecast and actual numbers subject to matching Commonwealth funding that has not yet been secured
on an ongoing basis.
(c) Refers to updated purposes that will be reflected in the 2016-17 Corporate Plan.
.
178
3.1
3.1.1
The ILC has no differences in entity resourcing and financial statements.
The financial statements included in the Portfolio Budget Statements are for the ILC
Group comprising the ILC (the parent entity) and its wholly owned subsidiaries other
than Voyages Indigenous Tourism Australia Pty Ltd that has been classified as a
Public Non-Financial Corporation and is not a general government sector body.
3.1.2
The ILC’s primary source of income is an annual minimum payment of $45 million
indexed from the Land Account pursuant to section 193(2) of the ATSI Act. Indexation
has been applied annually to the base amount of $45 million since 2010-11.
Estimated payments from the Land Account from 2014–15 onwards have been
provided by PM&C, which is responsible for the administration of the Land Account.
The total resources for the ILC’s outcome include the income from the Land Account,
and represent the funds available to ILC to carry out its legislated functions.
Under its legislation, ILC has the flexibility to invest funds and to roll over funds not
expended in previous years.
Under section 191H of the ATSI Act, ILC has the specific power to invest money.
Earnings on these investments are represented in the Comprehensive Income
Statement (Table 3.2.1).
Under its legislation, ILC acquires land for the specific purpose of granting an interest
in that land to an Aboriginal or Torres Strait Islander corporation. ILC capitalises the
land on purchase and makes an immediate provision for the grant equivalent to the
purchase price. In the Comprehensive Income Statement (Table 3.2.1), the expenses
associated with the purchase and grant of the land are recognised in the period in
which the land is purchased. Expenses associated with land management projects are
recognised in the period in which the expenditure is incurred.
ILC also holds properties for granting that have significant livestock on them. In
accordance with Australian Accounting Standards, ILC values the livestock on a
market-to-market basis. Accordingly, the change in market value in any given period
is recognised in the Comprehensive Income Statement (Table 3.2.1).
179
2015-16
Estimated
actual
$'000
EXPENSES
Employee benefits
Suppliers
Finance costs
Total expenses
LESS:
OWN-SOURCE INCOME
Own-source revenue
Interest
Other
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
14,696
44,405
1,500
9,000
69,601
14,968
51,494
1,500
5,850
73,812
15,241
44,669
1,500
5,850
67,260
16,777
42,012
1,500
5,705
65,994
17,400
48,599
1,500
5,034
72,533
18,500
55,412
73,912
73,912
18,500
56,274
74,774
74,774
18,500
57,512
76,012
76,012
18,500
58,780
77,280
77,280
18,500
60,078
78,578
78,578
4,311
9,389
962
9,156
8,752
9,065
11,286
8,974
6,045
8,884
13,700
10,118
17,817
20,260
14,929
13,700
10,118
17,817
20,260
14,929
13,700
10,118
17,817
20,260
14,929
by services
OTHER COMPREHENSIVE INCOME
Changes in asset revaluation surplus
Total other comprehensive income
Government
180
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
ASSETS
Financial assets
9,513
81
301,748
322,798
93
93
311,354
322,972
Land and buildings
127
127
83,936
82,436
Intangibles
188
188
Biological assets
44,277
44,277
Inventories
126,787
116,787
Tax assets
167
167
32,068
32,068
287,550
276,050
Total assets
598,904
599,022
LIABILITIES
Payables
Suppliers
10,307
10,307
Total payables
10,307
10,307
Interest bearing liabilities
Loans
65,000
65,000
Total interest bearing liabilities
65,000
65,000
Provisions
Employee provisions
3,659
3,659
Other provisions
152,595
142,595
Total provisions
156,254
146,254
Total liabilities
231,561
221,561
Net assets
367,343
377,461
EQUITY*
Reserves
5,979
5,979
361,364
371,482
Total equity
367,343
377,461
181
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
1,448
340,748
93
342,289
4,913
351,500
93
356,506
4,576
358,086
93
362,755
127
80,936
188
44,277
106,787
167
32,068
264,550
606,839
127
80,936
188
44,277
106,787
167
32,068
264,550
621,056
127
80,936
188
44,277
106,787
167
32,068
264,550
627,305
10,307
10,307
10,307
10,307
10,307
10,307
65,000
65,000
58,957
58,957
50,277
50,277
3,659
132,595
136,254
211,561
395,278
3,659
132,595
136,254
205,518
415,538
3,659
132,595
136,254
196,838
430,467
5,979
389,299
395,278
5,979
409,559
415,538
5,979
424,488
430,467
Retained
earnings
$'000
previous period
of which:
Government
30 June 2017
182
Asset
revaluation
reserve
$'000
Total
equity
$'000
361,364
361,364
5,979
5,979
367,343
367,343
10,118
10,118
-
10,118
10,118
10,118
-
10,118
371,482
5,979
377,461
371,482
5,979
377,461
30 June)
Cash received
Appropriations
Receipts from Government
Other
Total cash received
Cash used
Employees
Suppliers
Borrowing costs
Total cash used
Cash received
Loans and advances
Investments
Total cash received
Cash used
Total cash used
Cash received
Receipt of borrowings
Total cash received
Cash used
Repayments of borrowings
Total cash used
in cash held
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
9,156
51,574
4,700
65,430
9,065
52,812
4,700
66,577
8,974
54,080
4,700
67,754
8,884
55,378
4,700
68,962
14,968
61,494
5,850
82,312
15,241
54,669
5,850
75,760
16,777
42,012
5,705
64,494
17,400
48,599
5,034
71,033
2015-16
Estimated
actual
$'000
2016-17
Budget
9,389
50,712
4,700
64,801
14,696
81,405
9,000
105,101
$'000
(40,300)
(16,882)
70,000
10,000
80,000
7,450
7,450
10,550
10,550
7,748
7,748
11,914
11,914
-
-
-
1,500
1,500
1,500
1,500
80,000
7,450
10,550
6,248
10,414
65,000
65,000
-
-
-
-
128,000
128,000
-
-
6,043
6,043
8,680
8,680
-
-
(6,043)
(8,680)
(63,000)
(23,300)
(9,432)
32,813
9,513
183
(9,183)
3,260
(2,071)
1,367
3,465
(337)
9,513
81
1,448
4,913
81
1,448
4,913
4,576
2015-16
Estimated
actual
$'000
ASSETS
(a)
resources
TOTAL
MOVEMENT TABLE
Total purchases
(a) Includes the following sources of funding:
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
-
-
-
1,500
1,500
1,500
1,500
-
-
-
1,500
1,500
1,500
1,500
- current Bill 1 and prior year Act 1/3/5 appropriations (excluding amounts from the DCB);
- donations and contributions;
- gifts;
- internally developed assets;
- s 74 Retained revenue receipts;
- proceeds from the sale of assets.
184
Land
$'000
As at 1 July 2016
Gross book value
127
and impairment
127
Other movements
As at 30 June 2017
Gross book value
127
127
Other property,
plant and
equipment
$'000
185
85,986
(2,050)
83,936
(1,500)
(1,500)
85,986
(3,550)
82,436
Computer
software and
intangibles
$'000
1,026
(838)
188
1,026
(838)
188
Total
$'000
87,139
(2,888)
84,251
(1,500)
(1,500)
87,139
(4,388)
82,751
Office of National
Assessments
performance
187
OFFICE OF NATIONAL ASSESSMENTS
ONA Budget Statements
OFFICE OF NATIONAL ASSESSMENTS
1.1
The Office of National Assessments (ONA) is established by the Office of National
Assessments Act 1977. It reports directly to the Prime Minister. By statute, ONA is
independent of any department or authority and the Director-General of ONA is not
subject to external direction on the content of assessments.
ONA concerns itself exclusively with international issues of importance to Australia.
Our purpose is to give the Australian government a decision-making advantage by
helping it to interpret world developments.
We do this through two main activities:

analysis of, and anticipating change in, international political, strategic and
economic matters of importance to Australia

coordinating and evaluating Australia's foreign intelligence activities to inform
government on their focus and effectiveness.
These assessment and coordination activities are enabled by forward-looking and agile
corporate, information and security management systems and processes.
ONA's independence is vital to our performance. The government values objectivity in
ONA assessments, which often form a base for policy development. Our effectiveness
also depends on our responsiveness to the Prime Minister and key ministers and
departments.
191
1.2
Table 1.1 shows the total funding from all sources available to ONA for its operations
policy objectives) and departmental (for the entity’s operations) classification.
Table 1.1: ONA resource statement — Budget estimates for 2016-17 as at
Budget May 2016
2015-16
Estimated
actual
$'000
Departmental
Prior year appropriations available (b)
Total resourcing for ONA
22,173
30,273
3,928
56,374
56,374
56,374
2015-16
128
statement.
2016-17
Estimate
$'000
24,200
31,466
3,884
59,550
59,550
59,550
2016-17
138
cash flow
(b) Estimated adjusted balance carried forward from previous year.
192
1.3
BUDGET MEASURES
The ONA has no budget measures in the 2016-17 Budget.
193
ONA's outcome is described below together with its related programs. The following
The key strategies by which ONA will seek to achieve its outcome are by:

maintaining a strong customer focus

encouraging the highest standards of intelligence analysis and assessment

keeping Australia’s international intelligence activities under continuous review

providing a supportive and stimulating work environment.
Note:
194
2.1
Outcome 1: Advancement of Australia's national interests through increased
government awareness of international developments affecting Australia.
This table shows how much ONA intends to spend (on an accrual basis) on achieving
the outcome, broken down by program and Departmental funding sources.
Outcome 1: Advancement of Australia's national interests through increased government awareness
of international developments affecting Australia.
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
Program 1.1: Assessment and Reports
21,191
22,026
22,471
23,456
24,549
Departmental appropriation (a)
2,342
2,934
3,044
3,050
3,073
Budget year (b)
Departmental total
23,533
24,960
25,515
26,506
27,622
23,533
24,960
25,515
26,506
27,622
Program 1.2: Coordination and Evaluation
9,082
9,440
9,631
10,053
10,521
1,003
1,257
1,304
1,307
1,317
Budget year (b)
Departmental total
10,085
10,697
10,935
11,360
11,838
10,085
10,697
10,935
11,360
11,838
30,273
31,466
32,102
33,509
35,070
3,345
4,191
4,348
4,357
4,390
Budget year (b)
Departmental total
33,618
35,657
36,450
37,866
39,460
33,618
35,657
36,450
37,866
39,460
2015-16
2016-17
128
138
amortisation expenses, make good expenses, audit fees, and other gains.
195
programs.
Outcome 1- Advancement of Australia's national interests through increased government
awareness of international developments affecting Australia.
Program 1.1 - Assessment and Reports
The objective of this program is to provide accurate and timely assessments and reports to the Prime
Minister, senior ministers and officials.
Delivery
To analyse and anticipate changes in international political, strategic and economic
matters of importance to Australia.
Performance information (See note 1 below)
Year
2015-16

Satisfaction of the Prime Minister and other key Ministers as to the level of
analysis and assessment provided to Government

Positive judgement of the ONA product by clients.
2016-17
See Note 1 below
2017-18 and beyond
See Note 1 below
There have been no material changes to Program 1.1.
Program 1.2 - Coordination and Evaluation
The objective of this program is to advance Australia’s national interest through the effective coordination
and evaluation of Australia’s foreign intelligence activities.
Delivery
To coordinate and evaluate Australia's foreign intelligence activities to inform
government on their focus and effectiveness.
Performance information (See note 1 below)
Year
2015-16

ONA's intelligence coordination mechanisms are credible, effective and
deliver well-coordinated foreign intelligence support to Government

ONA's evaluation processes are complete, credible and inform Government.
2016-17
See Note 1 below
2017-18 and beyond
See Note 1 below
There have been no material changes to Program 1.2.
Note 1: Performance criteria noted in the 2015-16 column of the above table aligns with information
presented in ONA's 2015-16 Portfolio Budget Statement.
Since the issue of ONA's 2015-16 Portfolio Budget Statement, ONA's performance information relating to
ONA's designated activities are exempt from being published as directed under Public Governance,
Performance and Accountability (Office of National Assessments Section 105D) Determination 2015. The
Determination was approved by the Minister of Finance on the 23rd June 2015.
196
3.1
3.1.1
The Entity Resource Statement (Table 1.1) provides a consolidated view of all the
resources available to the entity in 2016-17. This includes equity injections and
appropriation receivable that is yet to be drawn down to cover payables and
provisions on the Departmental Balance Sheet (Table 3.2). The Comprehensive Income
Statement (Table 3.1) shows only the operating appropriation provided in 2016-17.
3.1.2
ONA does not have any special accounts or manage administered funds.
ONA is budgeting for a break-even operating result, adjusted for depreciation and
amortisation expense in 2016-17 and the forward estimate years. Employee and
supplier expenses are budgeted to remain stable over the Budget and forward estimate
years.
Cash balances are maintained within a working capital limit of $0.7 million as agreed
with the Department of Finance.
Appropriation balances carried forward are retained to cover employee provisions and
supplier payables, and for the management of the accounting treatment of the building
lease. The increase in supplier payables reflects the rent payable liability increasing
over the Budget and forward years due to the requirement for lease payments under
an operating lease to be recognised as an expense on a straight-line basis over the lease
term.
Comprehensive Income Statement (Table 3.1), adjusted for non-cash items and
anticipated capital purchases.
Departmental Capital Budget Statement
The Departmental Capital Budget Statement (Table 3.5) shows the budgeted capital
works program for the Budget and forward estimate years, including the purchase of
new assets as well as replacement of existing assets.
197
2015-16
Estimated
actual
$'000
EXPENSES
Employee benefits
Suppliers
Total expenses
LESS:
OWN-SOURCE INCOME
Own-source revenue
Gains
Other
Total gains
Government
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
19,607
10,696
3,345
33,648
21,408
10,088
4,191
35,687
21,939
10,193
4,348
36,480
23,118
10,421
4,357
37,896
24,290
10,810
4,390
39,490
30
30
30
(33,618)
30,273
30
30
30
(35,657)
31,466
30
30
30
(36,450)
32,102
30
30
30
(37,866)
33,509
30
30
30
(39,460)
35,070
(3,345)
(4,191)
(4,348)
(4,357)
(4,390)
(3,345)
(4,191)
(4,348)
(4,357)
(4,390)
2016-17
$'000
2017-18
$'000
2018-19
$'000
2019-20
$'000
2015-16
$'000
3,345
appropriations (a)
Total comprehensive income/(loss) - as per
the statement of comprehensive income
(3,345)
-
-
-
-
4,191
4,348
4,357
4,390
(4,191)
(4,348)
(4,357)
(4,390)
198
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
ASSETS
Financial assets
650
650
24,408
22,167
25,058
22,817
16,959
17,011
Land and buildings
1,582
2,492
3,198
5,032
Intangibles
1,435
1,435
23,174
25,970
48,232
48,787
Total assets
LIABILITIES
Payables
3,268
3,630
Suppliers
759
759
Other payables
Total payables
4,027
4,389
Provisions
6,535
7,035
Employee provisions
Total provisions
6,535
7,035
10,562
11,424
Total liabilities
37,670
37,363
Net assets
EQUITY*
42,845
46,729
Contributed equity
1,056
1,056
Reserves
(6,231)
(10,422)
37,670
37,363
Total equity
199
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
650
22,614
23,264
650
22,951
23,601
650
22,882
23,532
15,895
3,336
5,244
1,435
25,910
49,174
15,857
3,327
5,290
1,435
25,909
49,510
16,121
3,544
5,138
1,435
26,238
49,770
3,886
759
4,645
4,032
759
4,791
4,064
759
4,823
7,535
7,535
12,180
36,994
8,035
8,035
12,826
36,684
8,535
8,535
13,358
36,412
50,708
1,056
(14,770)
36,994
54,756
1,056
(19,128)
36,684
58,873
1,056
(23,517)
36,412
Retained
earnings
$'000
previous period
(6,231)
(6,231)
(4,191)
(4,191)
of which:
(4,191)
Government
30 June 2017
(10,422)
(10,422)
200
Asset Contributed
equity/
revaluation
capital
reserve
$'000
$'000
Total
equity
$'000
1,056
1,056
42,845
42,845
37,670
37,670
-
-
(4,191)
(4,191)
-
-
(4,191)
-
3,884
3,884
3,884
3,884
1,056
46,729
37,363
1,056
46,729
37,363
30 June)
2015-16
Estimated
actual
$'000
Cash received
28,147
Appropriations
850
Net GST received
Total cash received
28,997
Cash used
19,114
Employees
10,534
Suppliers
Total cash used
29,648
(651)
Cash used
542
Purchase of Buildings
and equipment
2,407
1,078
Purchase of intangibles
Total cash used
4,027
(4,027)
Cash received
4,027
Contributed equity
Total cash received
4,027
Net cash from/(used by) financing
4,027
activities
(651)
1,301
650
201
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
30,604
789
31,393
31,346
810
32,156
32,863
836
33,699
34,538
861
35,399
20,908
10,485
31,393
21,439
10,717
32,156
22,618
11,081
33,699
23,790
11,609
35,399
-
-
-
-
1,942
650
1,724
2,055
3,512
1,533
6,987
1,960
1,678
4,288
1,810
823
4,357
1,560
1,103
4,718
(6,987)
(4,288)
(4,357)
(4,718)
6,987
6,987
4,288
4,288
4,357
4,357
4,718
4,718
6,987
-
4,288
-
4,357
-
4,718
-
650
650
650
650
650
650
650
650
2016-17
Budget
$'000
2015-16
Estimated
actual
$'000
3,928
3,928
Provided for:
3,928
3,928
Total items
ASSETS
Funded by capital appropriation (a)
4,027
DCB
4,027
TOTAL
MOVEMENT TABLE
4,027
Total purchases
4,027
(a) Does not include annual finance lease costs. Includes
202
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
3,884
3,884
3,979
3,979
4,048
4,048
4,117
4,117
3,884
3,884
3,979
3,979
4,048
4,048
4,117
4,117
6,987
6,987
4,288
4,288
4,357
4,357
4,718
4,718
6,987
6,987
4,288
4,288
4,357
4,357
4,718
4,718
purchases from current and previous years’
Buildings
Other property,
plant and
equipment
$'000
Computer
software and
intangibles
$'000
Total
$'000
$'000
As at 1 July 2016
Gross book value
20,450
4,459
8,189
33,098
and impairment
(3,491)
(2,877)
(4,991)
(11,359)
16,959
1,582
3,198
21,739
annual services (a)
1,942
1,533
3,512
6,987
Total additions
1,942
1,533
3,512
6,987
Other movements
(1,890)
(623)
(1,678)
(4,191)
(1,890)
(623)
(1,678)
(4,191)
As at 30 June 2017
Gross book value
22,392
5,992
11,701
40,085
(5,381)
(3,500)
(6,669)
(15,550)
17,011
2,492
5,032
24,535
203
Office of the Commonwealth
Ombudsman
performance
205
OFFICE OF THE COMMONWEALTH OMBUDSMAN
OCO Budget Statements
OFFICE OF THE COMMONWEALTH OMBUDSMAN
1.1
The planned outcome of the Office of the Commonwealth Ombudsman (OCO) is fair
and accountable administrative action by Australian Government entities and
prescribed private sector organisations, by investigating complaints, reviewing
administrative action and statutory compliance inspections and reporting.
The OCO’s strategic vision over the next five years is as follows:
 to provide assurance that the Australian Government entities and prescribed private
sector organisations that the OCO oversights act with integrity and treat people
fairly, and
 to influence enduring systemic improvement in public administration in Australia
and the region.
The OCO also provides assurance to the Australian Government with respect to
investigating industry practices associated with private health insurance and health
care providers (in particular, the performance of the sector and the nature of
complaints) and information to consumers on health insurance options.
The Telecommunications (Interception and Access) Amendment (Data Retention) Bill 2015
enacted on 13 April 2015, created new oversight responsibilities for the OCO. These
new statutory oversight responsibilities involve mandatory regular compliance audits
of certain agencies’ use of covert and intrusive powers and will require a significant
expansion of existing capacity.
Changing expectations of Government and citizens about the delivery of public
services poses challenges to all public sector entities. While being responsive to the
challenges, it is critical in maintaining ongoing confidence in the Australian Public
Service that standards of good public administration and integrity of Government
operations are sustained. The OCO will contribute to that effort through the Office’s
complaint handling, examination of systemic issues, consideration of integrity issues
and inspections.
209
1.2
Table 1.1 shows the total funding from all sources available to OCO for its operations
Table 1.1: OCO resource statement — Budget estimates for 2016-17 as at
Budget May 2016
2015-16
Estimated
actual
$'000
2016-17
Estimate
$'000
Departmental
Departmental appropriation (b)
s 74 retained revenue receipts (c)
Departmental capital budget (d)
Total resourcing for OCO
10,196
9,758
21,462
20,105
2,272
2,219
1,181
828
35,111
32,910
35,111
32,910
35,111
32,910
2015-16
2016-17
149
149
statement.
(b) The 2015-16 appropriation includes an amount of $0.672m which met the recognition criteria of a formal
addition in revenue in 2014-15. The amount related to additional funding for redundancy costs (in
accordance with part 6 division 3 of Public Governance, Performance and Accountability (Financial
Reporting) Rule 2015) but at law the appropriation had not been amended before the end of the 2014-15
reporting period.
(c) Estimated retained revenue receipts under section 74 of the PGPA Act 2013.
(d) Departmental capital budgets are not separately identified in Appropriation Bill (No.1) and form part of
this amount has been designated as a 'contribution by owner'.
210
1.3
BUDGET MEASURES
OCO has no budget measures in the 2016-17 Budget.
211
Note:
212
2.1
Outcome 1: Fair and accountable administrative action by Australian
Government entities and prescribed private sector organisations, by
investigating complaints, reviewing administrative action and statutory
compliance inspections and reporting.
This table shows how much OCO intends to spend (on an accrual basis) on achieving
Outcome 1: Fair and accountable administrative action by Australian Government entities and
prescribed private sector organisations, by investigating complaints, reviewing administrative
action and statutory compliance inspections and reporting.
2019-20
2018-19
2017-18
2016-17
2015-16
Forward
Forward
Forward
Budget
Estimated
estimate
estimate
estimate
actual
$'000
$'000
$'000
$'000
$'000
Program 1.1: Office of the Commonwealth Ombudsman
23,097
22,369
22,137
21,685
21,517
1,091
985
967
995
1,015
Budget year (a)
24,188
23,354
23,104
22,680
22,532
Departmental total
24,188
23,354
23,104
22,680
22,532
2015-16
2016-17
149
149
amortisation expenses, make good expenses and audit fees.
213
programs.
Outcome 1 – Fair and accountable administrative action by Australian Government entities and
prescribed private sector organisations, by investigating complaints, reviewing administrative
action and statutory compliance inspections and reporting.
Program 1.1 – Office of the Commonwealth Ombudsman
The objectives of this program are:

to provide assurance that the Australian Government entities and prescribed private sector
organisations that the OCO oversights act with integrity and treat people fairly, and

to influence enduring systemic improvement in public administration in Australia and the region.
Delivery
•
Identifying and reporting on systemic issues in public administration,
including making recommendations
•
Influencing Australian Government entities, prescribed private sector
organisations and our regional partners to improve complaint handling
systems and administration of programs through stakeholder engagement
and guidance
•
Assisting regional partners consistent with the Australian Aid priorities
•
ensuring OCO’s complaint handling service is delivered within its service
standards
•
Ensuring office statutory requirements in relation to oversight of entities and
prescribed private sector organisations compliance with legislation and
policy in the use of selected intrusive or coercive powers are met
•
Inspecting and reporting on entity and private sector organisation
compliance with accountability principles and policy requirements
•
Ensuring office statutory requirements in relation to Commonwealth public
interest disclosures are met
•
Providing consumers with accurate and up to date private health insurance
information.
214
Table 2.1.2: Performance criteria for Outcome 1(continued)
Year
2015-16
Estimated Actual:
Targets

Percentage of systemic issue
recommendations accepted by entities

Target of 80% acceptance
has been successfully
achieved to date

Stakeholders participating in
engagement activities are satisfied

90% Stakeholder
satisfaction target has
been exceeded in some
circumstances and not
met in others resulting in
an average of 87% for the
Office

Target of 80% outputs
delivered has been
exceeded with 96%
achieved

The Office obligations under Australian
Aid arrangements are met

Target of 100% of
reporting obligations has
been met with 100%
achieved

OCO complaint handling service
percentage of complaints finalised within
the OCO’s service standards

Target of 85% finalised
has not been achieved
with the latest result at
80% up from 73% at the
beginning of the year

OCO statutory requirements in relation
to law enforcement and immigration
detention percentage of statutory
requirements met

Target of 100% has been
achieved in relation to the
law enforcement function

Inspect and report of entity and private
sector organisation compliance
percentage of recommendations
accepted by entities

Target of 80% of
recommendations
accepted by entities has
been exceeded with 100%
of law enforcement
recommendations
accepted

Percentage of statutory requirements
met in relation to public interest
disclosures

Target of 100% of
statutory requirements has
been met

Stakeholders participating in public
interest disclosure engagement activities
are satisfied

Target of 90% stakeholder
satisfaction has been
exceeded this year with an
average of 98%
satisfaction
215
Table 2.1.2: Performance criteria for Outcome 1(continued)
Year
Targets


Reliable information is provided to
consumers via the private health
insurance consumer website.
Target of 80% User
Satisfaction the average
user satisfaction for this
year is currently sitting at
80% and this is expected
to be maintained for the
remainder of the year.
2016-17
As per 2015-16.
As per 2015-16.
2017-18 and beyond
As per 2016-17.
As per 2016-17.
Purposes
(a)

Provide assurance that the organisations we oversight act with
integrity and treat people fairly

Influence systemic improvement in public administration in Australia
and the region.
216
3.1
3.1.1
The Entity Resource Statement (Table 1.1) provides a consolidated view of the
resources available to the OCO in 2016-17. This includes equity injections (provided as
a Departmental Capital Budget) and appropriations receivable. The Comprehensive
Income Statement (Table 3.2.1) shows only the operating appropriation provided in
2015-16.
3.1.2
OCO is budgeting for a break-even operating result, adjusted for depreciation and
amortisation expense in 2016-17 and the forward estimate years. There will be an
initial reduction in employee costs and supplier costs in 2016-17 in line with the
reduction in funding provided for the oversight functions of the Telecommunications
(Interception and Access) Amendment (Data Retention) Act 2015 and the transfer of the
Private Health Insurance Ombudsman function.
Supplier and employee expenses will continue to match the level of appropriation.
The OCO’s budgeted net asset position at 30 June 2017 is estimated to be $5.8 million
down from $5.9 million in 2015-16. The primary liability continues to be employee
provisions with the other payables expected to remain stable at current levels.
Comprehensive Income Statement (Table 3.1), adjusted for non-cash items and
anticipated capital purchases.
The OCO’s working cash balance is in accordance with the ANAO’s agreement with
the Department of Finance. Cash and cash equivalents have reduced from the levels of
2015-16 which was higher to accommodate the salary pay run.
217
The Departmental Capital Budget Statement (Table 3.5) shows the expected capital
works program for the current and forward years. Total capital expenditure in 2016-17
is estimated to be $0.1 million. In addition, the OCO forecasts spending a further
$2.5 million on capital works over the forward estimates.
218
2015-16
Estimated
actual
$'000
EXPENSES
Employee benefits
Suppliers
Total expenses
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and
Gains
Other
Total gains
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
17,301
5,796
1,046
24,143
16,820
5,549
940
23,309
16,859
5,278
922
23,059
16,802
4,883
950
22,635
16,783
4,734
970
22,487
2,272
2,272
2,219
2,219
1,945
1,945
1,395
1,395
1,138
1,138
45
45
2,317
(21,826)
20,780
45
45
2,264
(21,045)
20,105
45
45
1,990
(21,069)
20,147
45
45
1,440
(21,195)
20,245
45
45
1,183
(21,304)
20,334
(1,046)
(940)
(922)
(950)
(970)
2016-17
$'000
2017-18
$'000
2018-19
$'000
2019-20
$'000
2015-16
$'000
1,046
appropriations (a)
(1,046)
income
-
-
-
-
940
922
950
970
(940)
(922)
(950)
(970)
219
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
ASSETS
Financial assets
113
113
10,182
9,744
40
23
10,335
9,880
2,275
2,225
1,372
1,310
Intangibles
342
298
3,989
3,833
14,324
13,713
Total assets
LIABILITIES
Payables
664
644
Suppliers
3,165
2,824
Other payables
Total payables
3,829
3,468
Provisions
4,377
4,377
Employee provisions
181
113
Other provisions
Total provisions
4,558
4,490
8,387
7,958
Total liabilities
5,937
5,755
Net assets
EQUITY*
8,006
8,834
Contributed equity
1,213
1,213
Reserves
(3,282)
(4,292)
5,937
5,755
Total equity
220
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
113
9,605
22
9,740
113
9,257
20
9,390
113
9,042
19
9,174
2,282
1,166
263
3,711
13,451
2,289
1,049
263
3,601
12,991
2,325
888
263
3,476
12,650
638
2,581
3,219
625
2,294
2,919
620
1,978
2,598
4,442
113
4,555
7,774
5,677
4,467
4,467
7,386
5,605
4,503
4,503
7,101
5,549
9,669
1,213
(5,205)
5,677
10,509
1,213
(6,117)
5,605
11,354
1,213
(7,018)
5,549
Retained
earnings
$'000
previous period
(3,282)
(3,282)
(940)
(940)
of which:
Government
(940)
(70)
Other
(70)
(4,292)
30 June 2017
(4,292)
221
Asset Contributed
equity/
revaluation
capital
reserve
$'000
$'000
Total
equity
$'000
1,213
1,213
8,006
8,006
5,937
5,937
-
-
(940)
(940)
-
-
(940)
-
828
828
828
(70)
758
1,213
8,834
5,755
1,213
8,834
5,755
30 June)
2015-16
Estimated
actual
$'000
Cash received
19,745
Appropriations
services
2,301
49
Net GST received
173
Other
Total cash received
22,268
Cash used
17,433
Employees
5,697
Suppliers
Total cash used
23,130
(862)
Cash used
1,181
Total cash used
1,181
(1,181)
Cash received
1,181
Contributed equity
Total cash received
1,181
1,181
(862)
975
113
222
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
20,543
20,286
20,594
20,549
2,219
1
(131)
22,632
1,945
1
(22)
22,210
1,394
2
(6)
21,984
1,138
1
21,688
16,820
5,812
22,632
16,794
5,416
22,210
16,777
5,207
21,984
16,747
4,941
21,688
-
-
-
-
828
828
835
835
840
840
845
845
(828)
(835)
(840)
(845)
828
828
835
835
840
840
845
845
828
-
835
-
840
-
845
-
113
113
113
113
113
113
113
113
2016-17
Budget
$'000
2015-16
Estimated
actual
$'000
Provided for:
Total items
ASSETS
Funded by capital appropriation DCB (a)
TOTAL
MOVEMENT TABLE
Total purchases
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
1,181
1,181
828
828
835
835
840
840
845
845
1,181
1,181
828
828
835
835
840
840
845
845
1,181
1,181
828
828
835
835
840
840
845
845
1,181
828
835
840
1,181
828
835
840
(a) Does not include annual finance lease costs. Include purchases from current and previous years'
Departmental Capital Budgets (DCBs).
223
845
845
Other property,
plant and
equipment
$'000
Computer
software and
intangibles
$'000
Total
$'000
As at 1 July 2016
Gross book value
3,991
4,188
8,179
and impairment
(1,716)
(2,816)
(4,532)
2,275
1,372
3,647
annual services (a)
532
296
828
Total additions
532
296
828
Other movements
(582)
(358)
(940)
(582)
(358)
(940)
As at 30 June 2017
Gross book value
4,523
4,484
9,007
(2,298)
(3,174)
(5,472)
2,225
1,310
3,535
(a) 'Appropriation ordinary annual services' refers to funding provided through Appropriation Bill (No.1)
224
Office of the Inspector-General
of Intelligence and Security
performance
225
OFFICE OF THE INSPECTOR-GENERAL OF
INTELLIGENCE AND SECURITY
OIGIS Budget Statements
OFFICE OF THE INSPECTOR-GENERAL OF
INTELLIGENCE AND SECURITY
1.1
The planned outcome for the Office of the Inspector-General of Intelligence and
Security (OIGIS) is the provision of independent assurance for the Prime Minister,
senior ministers and Parliament as to whether Australia’s intelligence agencies act
legally and with propriety by inspecting, inquiring into and reporting on their
activities.
OIGIS provides a specialised review mechanism for the six Australian intelligence
agencies namely:

Australian Security Intelligence Organisation (ASIO)

Australian Secret Intelligence Service (ASIS)

Australian Geospatial-Intelligence Organisation (AGO)

Defence Intelligence Organisation (DIO)

Australian Signals Directorate (ASD)

Office of National Assessments (ONA).
OIGIS undertakes proactive inspections; formal inquiries either ‘own motion’, as a
response to complaints or at the request of the Prime Minister. During formal
inquiries, the Inspector-General of Intelligence and Security Act 1986 provides for the use
of strong coercive powers, immunities and protections.
The OIGIS recognises the importance of its oversight being as visible and transparent
as possible, noting that sharing lessons learnt can lead to improvements in public
administration, and recognising the strong public interest in intelligence and security
matters and the need to establish and maintain the credibility of oversight.
Accordingly the office will continue to make public as much of its work as is possible
within appropriate security constraints.
229
1.2
Table 1.1 shows the total funding from all sources available to OIGIS for its operations
Table 1.1: OIGIS resource statement — Budget estimates for 2016-17 as at
Budget May 2016
2015-16
Estimated
actual
$'000
2016-17
Estimate
$'000
Departmental
s 74 retained revenue receipts (b)
2,986
3,050
3,215
3,118
185
-
Total resourcing for entity OIGIS
25
25
6,246
6,358
6,246
6,358
6,246
6,358
2015-16
2016-17
17
16
statement.
230
1.3
BUDGET MEASURES
OIGIS has no budget measures in the 2016-17 Budget.
231
Note:
232
2.1
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.
This table shows how much OIGIS intends to spend (on an accrual basis) on achieving
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.
2019-20
2018-19
2017-18
2016-17
2015-16
Forward
Forward
Forward
Budget
Estimated
estimate
estimate
estimate
actual
$'000
$'000
$'000
$'000
$'000
Program 1.1: Office of the Inspector-General of Intelligence and Security
3,050
3,118
3,160
3,212
3,263
131
140
166
166
166
Budget year (a)
Departmental total
3,181
3,258
3,326
3,378
3,429
3,181
3,258
3,326
3,378
3,429
2015-16
2016-17
16
17
amortisation expenses, make good expenses, audit fees, IT and other services provided free of charge.
233
programs.
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.
Program 1.1 – Office of the Inspector-General of Intelligence and Security
The objectives of this program are to fulfil the responsibilities and functions outlined in the InspectorGeneral of Intelligence and Security Act 1986 and in other relevant legislation, and to conduct activities
to facilitate the role of providing independent assurance as to whether Australia’s intelligence agencies
are acting legally and with propriety.
Delivery

Conducting inquiries as appropriate (which may be ‘own motion’, in
response to complaints or referrals, or at the request of intelligence agency
ministers or the Prime Minister)

Undertaking comprehensive inspection and visit programs to monitor and
review intelligence agencies’ operational activity

Providing effective and timely responses to complaints or referrals received
from members of the public, Ministers or members of parliament.

Facilitating the investigation of public interest disclosures relating to
intelligence agencies

Providing information to parliamentary committees and others on oversight
issues relating to intelligence agency powers and functions

Providing evidence to the Administrative Appeals Tribunal and the
Information Commissioner as required under relevant legislation

Undertaking presentations to new and existing employees of intelligence
agencies to ensure an awareness and understanding of their
responsibilities and accountability

Liaising with other accountability and integrity agencies on issues of mutual
interest
234
Year
Targets
2015-16

The breadth and depth of inspection
work undertaken. OIGIS expects to
examine a high percentage of activity
categories within agencies
Targets were not included in
the 2015-16 PBS

The timeliness of completion of inquiries
or complaint resolution. OIGIS expects
inquiries and complaints to be resolved
within a reasonable time depending on
complexity

The level of acceptance by agencies,
complainants and Ministers of findings
and recommendations of inquiries
conducted. OIGIS expects 100%
acceptance of inspection or inquiry
findings

The extent to which there has been
change within the intelligence agencies
as a result of activities of OIGIS. OIGIS
expects 100% implementation of
recommendations by agencies.
2016-17
There are four key performance indicators:

Range of inspection work undertaken

Timeliness of completion of inquiries or
complaint resolution

Level of acceptance by intelligence
agencies of findings and
recommendations of inquiries conducted

Extent to which there has been change
within the intelligence agencies as a
result of activities of OIGIS.
Performance will be measured by both
quantitative and qualitative information.
2017-18 and beyond
Purpose
(a)
As per 2016-17.

Inspection of at least 75%
of each agency’s activity
categories

90% of complaints
acknowledged within five
business days, and 85%
of visa-related complaints
resolved within two weeks

100% of inquiry
recommendations
accepted

100% of inquiry
recommendations
implemented

Completion of at least 9
outreach activities per
year.
As per 2016-17.
To assist Ministers in the oversight and review of the Australian intelligence
agencies, to provide assurance to Parliament and the public about the scrutiny of
the operation of those agencies, and to assist in investigating intelligence and
security matters.
235
3.1
3.1.1
The Entity Resource Statement (Table 1.1) provides a consolidated view of all the
resources available to the entity in 2016-17. This includes equity injections and
appropriations receivable that is yet to be drawn down to cover payables and
provisions in the Budgeted Departmental Balance Sheet (Table 3.2). The
Comprehensive Income Statement (Table 3.1) shows only the operating appropriations
provided in 2016-17.
3.1.2
OIGIS is budgeting for a break-even operating result, adjusted for depreciation and
amortisation expense, in 2016-17 and the forward years.
As in previous years, the most significant component of the standard operating
expenditure will be salary related, which reflects the nature of the entity’s activities
and functions.
The resources received free of charge include the office space occupied in the
Department of the Prime Minister and Cabinet building (estimated value:
$0.1 million per year), the financial audit services provided by the Australian National
Audit Office (estimated value: $0.02 million per year) and maintenance of the internal
secure communications network provided by the Australian Signals Directorate
(estimated value: $0.002 million per year).
OIGIS also holds office equipment and furniture, the majority of which are owned by
the Department of the Prime Minister and Cabinet and provided free of charge.
OIGIS’ significant liabilities include accrued leave liabilities.
The cash holdings remain relatively constant over the years due to the cash level
agreement between OIGIS and the Department of Finance.
236
The capital budget for 2016-17 is $0.025 million.
Departmental Statement of Changes in Equity
Following the government’s net cash arrangements, whereby depreciation expenses
are no longer funded, it is expected that the equity position will continue to decrease
across the forward years by the amount of the budgeted depreciation expense for the
year. This decline is offset by capital budget appropriations.
237
2015-16
Estimated
actual
$'000
EXPENSES
Employee benefits
Suppliers
Total expenses
LESS:
OWN-SOURCE INCOME
Gains
Other
Total gains
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
2,775
393
13
3,181
2,857
388
13
3,258
2,955
332
39
3,326
3,034
305
39
3,378
2,893
497
39
3,429
118
118
118
(3,063)
3,050
127
127
127
(3,131)
3,118
127
127
127
(3,199)
3,160
127
127
127
(3,251)
3,212
127
127
127
(3,302)
3,263
(13)
(13)
(39)
(39)
(39)
2015-16
2016-17
2017-18
2018-19
2019-20
$'000
$'000
$'000
$'000
$'000
(13)
(13)
(39)
(39)
(39)
appropriations (a)
(13)
(13)
(39)
(39)
(39)
income
238
ASSETS
Financial assets
Appropriations Receivable
2015-16
Estimated
actual
$'000
2016-17
Budget
175
80
2,943
3,198
83
Total assets
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
175
80
2,943
175
80
2,918
175
80
2,918
175
80
2,918
3,198
121
3,173
132
3,173
118
3,173
104
83
121
132
118
104
3,281
3,319
3,305
3,291
3,277
LIABILITIES
Payables
Suppliers
Total payables
Provisions
Employee provisions
149
149
Total provisions
840
840
149
149
866
149
149
866
149
149
866
149
149
866
866
866
866
866
Total liabilities
989
1,015
Net assets
2,292
2,304
EQUITY*
Contributed equity
503
528
Reserves
16
16
1,773
1,760
Total equity
2,292
2,304
1,015
2,290
1,015
2,276
1,015
2,262
553
16
1,721
2,290
578
16
1,682
2,276
603
16
1,643
2,262
239
Retained
earnings
$'000
1,773
previous period
1,773
(13)
(13)
of which:
(13)
Government
1,760
30 June 2017
1,760
240
Asset Contributed
equity/
revaluation
capital
reserve
$'000
$'000
Total
equity
$'000
16
16
503
503
2,292
2,292
-
-
(13)
(13)
-
-
(13)
-
25
25
25
25
16
528
2,304
16
528
2,304
30 June)
2015-16
Estimated
actual
$'000
Cash received
3,018
Appropriations
187
Other
Total cash received
3,205
Cash used
2,775
Employees
267
Suppliers
185
Other
Total cash used
3,227
(22)
Cash used
69
Total cash used
69
(69)
Cash received
91
Contributed equity
Total cash received
91
91
175
175
241
2016-17
Budget
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
2,975
2,975
2,980
127
3,107
3,034
127
3,161
2,893
127
3,020
2,831
118
2,949
2,955
127
3,082
3,034
127
3,161
2,893
127
3,020
26
25
-
-
51
51
50
50
25
25
25
25
(51)
(50)
(25)
(25)
25
25
25
25
25
25
25
25
25
-
25
-
25
-
25
-
175
175
175
175
175
175
175
175
$'000
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
25
25
25
25
25
25
25
25
Provided for:
25
25
25
25
Total items
25
25
25
25
ASSETS
Funded by capital appropriation (a)
69
51
50
25
DCB
TOTAL
69
51
50
25
MOVEMENT TABLE
69
51
50
25
Total purchases
69
51
50
25
(a) Includes purchases from current and previous years’ Departmental capital budgets (DCBs).
242
2019-20
Forward
estimate
$'000
25
25
25
25
25
25
25
25
Property, plant
and equipment
Total
$'000
$'000
As at 1 July 2016
Gross book value
132
and impairment
(49)
83
Estimated expenditure on new or replacement assets
By purchase - appropriation ordinary annual services (a)
51
Total additions
51
Other movements
(13)
(13)
As at 30 June 2017
Gross book value
183
(62)
121
(a) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation
243
132
(49)
83
51
51
(13)
(13)
183
(62)
121
Bill (No. 1)
Office of the Official Secretary
to the Governor-General
performance
245
OFFICE OF THE OFFICIAL SECRETARY TO THE
GOVERNOR-GENERAL
OOSGG Budget Statements
OFFICE OF THE OFFICIAL SECRETARY TO THE
GOVERNOR-GENERAL
1.1
The planned outcome for the Office of the Official Secretary to the Governor-General
(OOSGG) is the facilitation of the performance of the Governor-General’s role through
the organisation and management of official duties, management and maintenance of
the official household and property, and administration of the Australian Honours and
Awards system.
The OOSGG delivers its planned outcome through one program, being ‘Support for
the Governor-General and Official Functions.’
The OOSGG’s role is to support the Governor-General to enable him to perform
official duties, including support in connection with official functions, the
management and maintenance of Government House in Canberra and Admiralty
House in Sydney, and the effective administration of the Australian Honours and
Awards system.
1.2
Table 1.1 shows the total funding from all sources available to OOSGG for its
operations and to deliver programs and services on behalf of the government.
249
Table 1.1: OOSGG resource statement — Budget estimates for 2016-17 as at
Budget May 2016
2015-16
Estimated
actual
$'000
2016-17
Estimate
$'000
Departmental
Departmental capital budget (b)
Administered
Annual appropriations - ordinary annual services
Outcome 1
Administered capital budget (c)
Total administered annual appropriations
Total resourcing for OOSGG
2,576
11,226
396
14,198
14,198
2,486
11,080
395
13,961
13,961
1,410
1,431
2,344
3,754
2,936
4,367
(d)
425
425
4,179
4,792
18,377
18,753
2015-16
2016-17
76
76
statement.
(b) Departmental capital budgets are not separately identified in Appropriation Bill (No.1) and form part of
(c) Administered capital budgets are not separately identified in Appropriation Bill (No. 1) and form part of
this amount is designated as a 'contribution by owner'.
(d) For further information on special appropriations and special accounts, please refer to Budget Paper
No. 4 - Agency Resourcing. Please also see Table 2.1 for further information on outcome and program
250
1.3
BUDGET MEASURES
OOSGG has no budget measures in the 2016-17 Budget.
251
Note:
252
2.1
Outcome 1: The performance of the Governor-General’s role is facilitated
through the organisation and management of official duties, management and
maintenance of the official household and property and administration of the
Australian Honours and Awards system.
This table shows how much OOSGG intends to spend (on an accrual basis) on
achieving the outcome, broken down by program, as well as by Administered and
Departmental funding sources.
Outcome 1: The performance of the Governor-General’s role is facilitated through the organisation
and management of official duties, management and maintenance of the official household and
property and administration of the Australian Honours and Awards system.
2019-20
2018-19
2017-18
2016-17
2015-16
Forward
Forward
Forward
Budget
Estimated
estimate
estimate
estimate
actual
$'000
$'000
$'000
$'000
$'000
Program 1.1: Support of the Governor-General and Official Activities
1,410
1,431
1,492
1,534
1,547
s 74 Retained revenue receipts (a)
425
425
425
425
425
796
747
728
864
954
Budget year (b)
2,631
2,603
2,645
2,823
2,926
Administered total
11,226
11,080
11,161
11,260
11,395
416
410
441
449
445
Budget year (b)
11,642
11,490
11,602
11,709
11,840
Departmental total
14,273
14,093
14,247
14,532
14,766
2015-16
2016-17
76
76
amortisation expenses, make good expenses and audit fees.
253
programs.
Outcome 1 – The performance of the Governor-General’s role is facilitated through the
organisation and management of official duties, management and maintenance of the official
household and property and administration of the Australian Honours and Awards system.
Program 1.1 – The objective of this program is to support the Governor-General and Official Functions.
It comprises two components: support for the Governor-General and administration of the Australian
Honours and Awards system.
Delivery
(component 1)
The program component deliverables include:
• executive support—providing advice to the Governor-General, planning,
implementing and managing Their Excellencies’ forward program of
engagements, and liaising with representatives of governments, related
authorities, and community groups
• personal support— providing support for Their Excellencies and hospitality
services for official functions
• administrative services— providing governance advice and administrative
services to OOSGG and managing the Governor-General’s official residences,
including maintenance of property, equipment and grounds.
Performance information(component 1)
Year
Targets
2015-16

The Governor-General is satisfied with
the level of advice and administrative
support provided that enables him to
successfully perform official duties
It is expected all performance
criteria as outlined will be met.

The Governor-General is satisfied with
the management of the households

The properties are managed in
accordance with the requirements of the
Environment Protection and Biodiversity
Conservation Act 1999 and government
policies relating to heritage properties,
and with due consideration of advice
provided by the National Capital Authority
and other relevant authorities.
2016-17 and beyond
As per 2015-16.
As per 2015-16.
Delivery
(component 2)
The program component will be delivered by administering, on behalf of the
Governor-General, the Australian honours and awards system, including all
civilian honours and awards for member of the Australian Defence force.
254
Performance information (component 2)
Year
Targets
2015-16

The Order of Australia, the Australian
Bravery Decorations and the National
Emergency Medal advisory bodies are
satisfied with the quality of research and
administrative support provided
It is expected all performance
indicators as outlined in the
2015-16 PBS will be met.

The Order of Australia, the Australian
Bravery Decorations and the National
Emergency Medal advisory bodies are
satisfied with processing times for
nominations presented by the Australian
Honours and Awards Secretariat

The Governor-General and other key
stakeholders are satisfied with the
timeliness of processing, gazettal and
issue of awards by the Australian
Honours and Awards Secretariat

Annual statistics are published on the
number of nominations/applications
received and timeliness of submissions to
relevant advisory bodies

Activities comply with the regulations for
honours and awards, including the
Constitution for the Order of Australia

Medals and insignia meet design
specifications.
255
Year
Targets
2016-17

Research and prepare nominations for
consideration by the Council for the Order
of Australia, the Australian Bravery
Decorations Council and the National
Emergency Medal Committee


Provide secretariat support to the
Australian honours advisory bodies
The Governor-General and
other key stakeholders
express satisfaction with
the administration of the
Australian Honours and
Awards system and support
provided

Undertake the administrative tasks
associated with the approval of recipients
in the Australian honours system and
subsequent announcement where
applicable

Activities comply with the
governing instruments for
honours and awards,
including the Constitution
for the Order of Australia

Procure Australian honours insignia,
warrants and investiture items.


Facilitate the approval of, and changes to,
governing instruments within the
Australian honours system
The medals and insignia
meet design specifications,
adequate stock levels are
maintained and control
processes are adhered to

Provide insignia to State/Territory
Government Houses, service
organisations and individuals for issue,
and arrange local investitures.

Ensure the accurate and
timely issue of insignia and
other resources for
investitures and honours
list announcements.
2017-18 and beyond
Purpose
(a)
As per 2016-17.
As per 2016-17.
The OOSGG was established in 1984, by amendment to the Governor-General
Act 1974, to support the Governor-General in the fulfilment of his/her
responsibilities. It has one Outcome and one Program, which has two
components as outlined above.
256
3.1
3.1.1
The OOSGG does not have any significant differences between entity resourcing and
the financial statements.
3.1.2
Departmental
The OOSGG is budgeting for a break-even operating result, adjusted for depreciation
and amortisation expense, in 2016-17 and the forward years.
In line with net cash appropriation arrangements that became effective from 2010-11,
revenue from government has been reduced by an amount equal to depreciation and
amortisation expense. Future asset replacements are funded through the Departmental
Capital Budget detailed in Table 3.2.5.
The Comprehensive Income Statement (Table 3.2.1) sets out the expected operating
results for the ordinary annual services provided by the OOSGG, which are funded by
departmental appropriations and other revenue.
Balance Sheet
The movement in the OOSGG’s net asset position is principally as a result of the
procurement of replacement infrastructure, plant and equipment assets owned by the
OOSGG.
The OOSGG’s primary liability is accrued employee entitlements.
Administered
Schedule of Budgeted Income and Expenses Administered on Behalf of Government
In 2016-17, the OOSGG will receive administered appropriations of $0.4 million for the
Governor-General’s salary, $1.4 million for support of the Australian Honours and
Awards System and $2.9 million for the Administered Capital Budget to sustain the
capability and the condition of its Heritage properties.
257
Schedule of Budgeted Assets and Liabilities Administered on Behalf of Government
The value of land and buildings are expected to increase in 2016-17 and the forward
years due to the completion of projects developed under the Asset Management
Strategy.
258
2015-16
Estimated
actual
$'000
EXPENSES
Employee benefits
Suppliers
Total expenses
LESS:
OWN-SOURCE INCOME
Gains
Other
Total gains
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
7,656
3,627
359
11,642
7,659
3,478
353
11,490
7,738
3,480
384
11,602
7,749
3,568
392
11,709
7,964
3,488
388
11,840
57
57
57
(11,585)
11,226
57
57
57
(11,433)
11,080
57
57
57
(11,545)
11,161
57
57
57
(11,652)
11,260
57
57
57
(11,783)
11,395
(359)
(353)
(384)
(392)
(388)
2016-17
$'000
2017-18
$'000
2018-19
$'000
2019-20
$'000
2015-16
$'000
(359)
appropriations (a)
(359)
income
-
-
-
-
(353)
(384)
(392)
(388)
(353)
(384)
(392)
(388)
259
ASSETS
Financial assets
Land and buildings
Intangibles
Total assets
LIABILITIES
Payables
Suppliers
Other payables
Total payables
Provisions
Employee provisions
Total provisions
Total liabilities
Net assets
EQUITY*
Contributed equity
Reserves
Total equity
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
496
2,389
2,885
496
2,428
2,924
496
2,457
2,953
496
2,457
2,953
496
2,457
2,953
1,012
206
33
1,251
4,136
1,044
216
23
1,283
4,207
1,050
225
23
1,298
4,251
1,135
151
23
1,309
4,262
1,167
137
23
1,327
4,280
171
185
356
171
185
356
171
185
356
171
185
356
171
185
356
1,814
1,814
2,170
1,966
1,843
1,843
2,199
2,008
1,872
1,872
2,228
2,023
1,872
1,872
2,228
2,034
1,872
1,872
2,228
2,052
1,446
239
281
1,966
1,841
239
(72)
2,008
2,240
239
(456)
2,023
2,643
239
(848)
2,034
3,049
239
(1,236)
2,052
260
Retained
earnings
$'000
previous period
30 June 2017
281
281
Asset Contributed
equity/
revaluation
capital
reserve
$'000
$'000
Total
equity
$'000
239
239
1,446
1,446
-
-
-
395
395
395
395
(72)
239
1,841
2,008
(72)
239
1,841
2,008
(353)
(353)
-
261
1,966
1,966
(353)
(353)
Table 3.4: Budgeted Departmental Statement of Cash Flows (for the period
ended 30 June)
2015-16
Estimated
actual
$'000
Cash received
Appropriations
11,795
Total cash received
11,795
Cash used
Employees
7,886
Suppliers
3,570
Net GST paid
339
Total cash used
11,795
Cash received
Other
396
Total cash received
396
Cash used
396
Total cash used
396
496
496
262
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
11,366
11,366
11,507
11,507
11,260
11,260
11,395
11,395
7,630
3,421
315
11,366
7,709
3,423
375
11,507
7,749
3,511
11,260
7,964
3,431
11,395
395
395
399
399
403
403
406
406
395
395
399
399
403
403
406
406
496
496
496
496
496
496
496
496
2016-17
Budget
$'000
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
396
395
399
403
396
395
399
403
Provided for:
396
395
399
403
395
399
403
396
Total items
ASSETS
395
399
403
DCB (a)
396
395
399
403
TOTAL
MOVEMENT TABLE
396
395
399
403
Total purchases
396
395
399
403
(a) Does not include annual finance lease costs. Include purchases from current and previous years'
Departmental Capital Budgets (DCBs).
263
406
406
406
406
406
406
406
406
Property, plant
and equipment
$'000
As at 1 July 2016
Gross book value
and impairment
1,998
Computer
software and
intangibles
$'000
859
Total
$'000
2,857
(986)
(653)
(1,639)
1,012
206
1,218
340
55
395
annual services (a)
Total additions
340
55
395
Other movements
(308)
(45)
(353)
(308)
(45)
(353)
As at 30 June 2017
Gross book value
2,338
914
3,252
(1,294)
(698)
(1,992)
1,044
216
1,260
(a) 'Appropriation ordinary annual services' refers to funding provided through Appropriation Bill (No.1) 2015-16
for depreciation/amortisation expenses, DCBs or other operational expenses.
264
2015-16
Estimated
actual
$'000
EXPENSES
Suppliers
Personal benefits
Total expenses administered on
LESS:
OWN-SOURCE INCOME
Sale of goods and rendering
of services
Net cost of/(contribution by) services
Surplus/(deficit) before income tax
Surplus/(deficit) after income tax
Prepared on Australian Accounting Standards.
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
1,410
425
796
1,431
425
747
1,492
425
728
1,534
425
864
1,547
425
954
2,631
2,603
2,645
2,823
2,926
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
2,604
2,604
2,604
27
2,576
2,576
2,576
27
2,618
2,618
2,618
27
2,796
2,796
2,796
27
2,899
2,899
2,899
265
2015-16
Estimated
actual
$'000
ASSETS
Financial assets
1
19
20
Land and buildings
91,482
1,836
Inventories
920
94,238
Total assets administered on
94,258
94,258
266
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
1
19
20
1
19
20
1
19
20
1
19
20
93,224
2,283
971
96,478
95,167
2,838
971
98,976
96,303
3,163
971
100,437
98,074
3,333
971
102,378
96,498
96,498
98,996
98,996
100,457
100,457
102,398
102,398
30 June)
2015-16
Estimated
actual
$'000
Cash received
Sales of goods and rendering
of services
27
Total cash received
27
Cash used
425
Personal benefits
1,410
Suppliers
Total cash used
1,855
(1,828)
Cash received
2,344
Administered Capital Budget (ACB)
Total cash received
2,344
Cash used
2,344
Total cash used
2,344
(1,828)
1
1,855
- Appropriations
Total cash from Official Public
Account
1,855
Cash to Official Public Account for:
(27)
- Appropriations
(27)
Total cash to Official Public Account
1
267
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
27
27
27
27
27
27
27
27
425
1,431
1,876
425
1,492
1,937
425
1,534
1,986
425
1,547
1,999
(1,849)
(1,910)
(1,959)
(1,972)
2,936
2,936
3,226
3,226
2,325
2,325
2,895
2,895
2,936
2,936
(1,849)
3,226
3,226
(1,910)
2,325
2,325
(1,959)
2,895
2,895
(1,972)
1
1,876
1
1,937
1
1,986
1
1,999
1,876
1,937
1,986
1,999
(27)
(27)
1
(27)
(27)
1
(27)
(27)
1
(27)
(27)
1
Table 3.10: Administered capital budget statement (for the period ended 30 June)
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
2,344
3,226
2,325
2,895
Capital budget - Bill 1 (ACB)
2,936
2,344
3,226
2,325
2,895
2,936
Provided for:
2,344
3,226
2,325
2,895
2,936
3,226
2,325
2,895
2,344
Total items
2,936
ASSETS
2,936
3,226
2,325
2,895
ACB (a)
2,344
3,226
2,325
2,895
TOTAL
2,936
MOVEMENT TABLE
2,344
3,226
2,325
2,895
Total accrual purchases
2,936
2,344
3,226
2,325
2,895
2,936
268
Table 3.11: Statement of administered asset movements (Budget year 2016-17)
Land
Buildings
$'000
$'000
Property,
plant and
equipment
$'000
Total
$'000
As at 1 July 2016
Gross book value
63,000
30,438
2,027
95,465
Accumulated depreciation/amortisation and
impairment
(1,956)
(191)
(2,147)
63,000
28,482
1,836
93,318
CAPITAL ASSET ADDITIONS
annual services (a)
2,430
506
2,936
Total additions
2,430
506
2,936
Other movements
(688)
(59)
(747)
(688)
(59)
(747)
As at 30 June 2017
Gross book value
63,000
32,868
2,533
98,401
and impairment
(2,644)
(250)
(2,894)
63,000
30,224
2,283
95,507
(a) ‘Appropriation ordinary annual services' refers to funding provided through Appropriation Bill (No.1)
2016-17 for depreciation/amortisation expenses, ACBs or other operational expenses.
269
Torres Strait Regional
Authority
performance
271
TORRES STRAIT REGIONAL AUTHORITY
Section 1: Entity overview and resources ............................................................ 275 1.1 Strategic direction statement ...................................................................... 275 1.2 Entity resource statement ........................................................................... 277 1.3 Budget Measures ....................................................................................... 278 Section 2: Outcomes and planned performance .................................................. 279 2.1 Budgeted expenses and performance for Outcome 1................................. 280 Section 3: Budgeted financial statements ............................................................ 283 3.1 Budgeted financial statements .................................................................... 283 3.2.1 Budgeted financial statements tables ......................................................... 284 273
TSRA Budget Statements
TORRES STRAIT REGIONAL AUTHORITY
1.1
The Torres Strait Regional Authority (TSRA) is the peak Commonwealth
representative body for Torres Strait Islander and Aboriginal people living in the
Torres Strait Region.
The role of the TSRA is progress toward closing the gap for Torres Strait Islander and
Aboriginal people living in the Torres Strait region, and to empower Torres Strait
Islander and Aboriginal people living in the region to determine their own affairs
based on the Ailan Kastom (island custom) of the Torres Strait. The TSRA also provides
advice to the Minister for Indigenous Affairs about issues that are relevant to Torres
Strait Islander and Aboriginal people living in the Torres Strait region.
The TSRA also performs separate functions under the Native Title Act 1993 (Cth) as the
Native Title Representative Body for the Torres Strait region.
The TSRA’s strategic plan is articulated in the TSRA’s Torres Strait Development Plan
2014–18 (the Development Plan). The Development Plan and its eight program
components have been informed and driven by, the Torres Strait and Northern
Peninsula Area Regional Plan 2009–29 (the Regional Plan) and the goals and
aspirations of the residents of the Torres Strait. The TSRA vision, which is shared by
both the Regional Plan and the Development Plan, is:
 ‘Empowering our people, in our decision, in our culture, for our future’
 ‘Ngalpun yangu kaaba woeydhay, a ngalpun muruygaw danalagan mabaygal kunakan
palayk, bathayngaka’ (KALA LAGAU YA)
 ‘Buaigiz kelar obaiswerare, merbi mir apuge mena obakedi, muige merbi areribi tonarge, ko
merbi keub kerkerem’ (MERIAM MIR)
 ‘Ngalpan moebaygal thoepoeriwoeyamoeyn, ngalpan ya kuduthoeraynu,
igililmaypa, sepa setha wara goeygil sey boey wagel’ (KALA KAWAU YA).
ngalpan
The TSRA’s Development Plan also aligns with the Australian Government’s
Indigenous Advancement Strategy.
Priority areas for TSRA include:
 continuing to drive the regional planning processes, including improving the
integration of service delivery between governments at all levels working in the
region and engaging with local stakeholders, informing them of the TSRA’s
Development Plan
275
 monitoring, evaluating and delivering advice on the sustainable management of the
natural resources (land and sea) of the Torres Strait communities. This includes the
sustainable use of marine turtle and dugong; engagement with neighbouring PNG
treaty villages on environmental issues and maintaining the natural resource base
to foster economic opportunity and maintain the cultural values that are linked to
natural assets
 implementing the Torres Strait Climate Change Strategy to help reduce climate
change risks and build regional and community resilience while building an
understanding to inform a flexible and adaptive approach to responding to future
uncertainties
 enhancing the Torres Strait region’s wealth by creating sustainable industries and
increasing employment opportunities for our people equivalent to the wider
Australian community
 protecting, maintaining and progressing Native Title rights and recognition over
the Torres Strait region’s land and sea country
 Securing whole-of-government infrastructure investment for Torres Strait
Communities in the region to support healthy homes and healthy living
environments, including progressing the Major Infrastructure Programme (MIP), a
bilateral commitment between the Australian and Queensland Governments, to
build essential health infrastructure in the region including water supply and
reticulation; sanitation and wastewater; community roads and drainage; serviced
housing lots; and asset sustainability
 Improving access to safe and accessible community infrastructure and improved
land and sea communications systems
 Protect, promote, revitalise and maintain Torres Strait Islander and Aboriginal
traditions and cultural heritage
 leading the coastal management infrastructure project to protect existing
community infrastructure from rising seawater.
Further details of the TSRA’s objectives and performance monitoring are set out in
Section 2 of this document.
276
1.2
Table 1.1 shows the total funding from all sources available to TSRA for its operations
Table 1.1: TSRA resource statement — Budget estimates for 2016-17 as at
Budget May 2016
2015-16
estimated
actual
$'000
Opening balance/cash reserves at 1 July
Outcome 1
Interest
Other
Total net resourcing for TSRA
277
$'000
2,790
1,352
39,498
39,498
35,919
35,919
1,462
556
9,414
11,432
53,720
2015-16
150
Please note: All figures shown above are GST exclusive - these may not match figures in the
statement.
2016-17
estimate
1,160
505
10,023
11,688
48,959
2016-17
150
cash flow
1.3
BUDGET MEASURES
The TSRA has no budget measures in the 2016-17 Budget.
278
Note:
279
2.1
Outcome 1: 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 Indigenous culture.
This table shows how much TSRA intends to spend (on an accrual basis) on achieving
Table 2.1.1 Budgeted expenses for Outcome 1
Outcome 1: 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 Indigenous culture.
2019-20
2018-19
2016-17
2017-18
2015-16
Forward
Forward
Budget
Forward
Estimated
estimate
estimate
estimate
actual
$'000
$'000
$'000
$'000
$'000
Program 1.1: Torres Strait Regional Development
39,498
Revenues from other
independent sources
11,432
50,930
2015-16
150
35,919
36,229
36,528
36,832
11,688
47,607
2016-17
150
12,550
48,779
12,550
49,078
12,550
49,382
280
programs.
Outcome 1 – 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 Indigenous culture.
Program 1.1 – The objective of this program is currently delivered through eight activities, which are derived
from the Development Plan.
Delivery
Increasing economic development by:

improving commercial capability of Torres Strait Islander and Aboriginal people in the region

providing access to capital for commercially viable businesses.
Improving the use of fisheries by:

Implementing commercially and environmentally sustainable strategies to increase Torres
Strait Islander and Aboriginal ownership of the local fishing industry.
Maintaining culture, art and heritage by:

supporting an active and sustainable arts and craft industry in the region

integrating cultural values and protocols into service planning and management practice

preserving and promoting cultural heritage and histories of the region.
Improving Native Title claim outcomes by:

assisting with negotiating successful Future Acts and Indigenous Land Use Agreements

assisting with Native Title claims, including the relevant Fisheries legislation and Torres Strait
Sea Claim Part A

supporting PBCs to understand and meet their responsibilities under the Native Title Act
Improving environmental management by:

strengthening sustainable use, protection and management of natural and cultural resources

facilitating community adaptation to climate change impacts, including sea level rise

supporting community sustainable horticulture.
Enhancing governance and leadership by:

improving communication, cultural competence and service delivery within a community
development framework across governments

strengthening Torres Strait Islander and Aboriginal organisational leadership and
governance.
Improving Community health by:

Investing in whole-of-government infrastructure to support healthy homes and healthy living
environments

Implementing policies to support community managed delivery of primary and public health
care services based on regional needs and priorities

improving access to affordable fresh and healthy foods

supporting more active and healthy communities

ensuring affordable home ownership is available across the region.
281
Delivery
Improving Community health by:

investing in effective community and social services

supporting law enforcement and community safety programs

ensuring communities have access to appropriate transport infrastructure.
Year
Targets
2015-16

Increase in the number of Torres Strait Islander and
Aboriginal owned commercially viable businesses

Increased availability of approved business training

Increases in catches by Torres Strait and Aboriginal
Fishers relative to total allowable catch, strengthening
claims for increased ownership
The Benefits and Targets for
each of the TSRA’s eight
activity areas are set out in the
TSRA’s
(2014-2018) Development
Plan.

Increase in the number of emerging and
professionally active artists and cultural practitioners
that have access to information and support to ensure
copyright and intellectual property rights

Number of Native Title claims successfully
determined

Number of Indigenous Land Use Agreements (ILUA)
that have compensation or other benefits as part of
ILUA terms

Number of endorsed community based management
plans for the natural and cultural resources of the
region being actively implemented

Iincrease the level of engagement of elected Torres
Strait Islander and Aboriginal leaders in policy
development and decision-making

Number of PBCs that achieve Office of the Registrar
of Indigenous Corporations (ORIC) compliance as at
31 December each year

Increased investment into new and existing regional
environmental health infrastructure.
2016-17
In addition to the criteria above:
2017-18
and
beyond
Purpose

the percentage ownership of Torres Strait
Commercial Fisheries by Torres Strait Islanders and
Aboriginal People in the region

improve regional environmental health,
telecommunication and marine infrastructure.
As per 2016-17.
(a)
The Benefits and Targets for
each of the TSRA’s eight
activity areas are set out in the
TSRA’s (2014-2018)
Development Plan.
As per 2016-17.
The TSRA’s Purpose Statement, in the Corporate plan – is the same as the TSRA’s
Outcome Statement above.
282
3.1
3.1.1
There are no differences between the TSRA’s resourcing and financial statements.
3.1.2
Departmental
This statement provides a picture of the expected financial results for the TSRA by
identifying full accrual expenses and revenues, which highlights whether the TSRA is
operating at a sustainable level. The TSRA is forecasting income of $47.6 million and
expenditure of $47.6 million resulting in a breakeven result for the 2016–17 financial
year.
The TSRA’s forecast balance sheet for the financial year ending 30 June 2017 shows the
TSRA with total assets of $81.0 million and liabilities of $7.2 million, resulting in a net
asset position of $73.8 million.
Predicted departmental cash flows have been adjusted to reflect the anticipated impact
on cash after taking into account the forecast movements in the Departmental Balance
Sheet (Table 3.2) and Comprehensive Income Statement (Table 3.1). The agency is
forecasting a cash position of $0.9 million for the financial year ending 30 June 2017.
Departmental Capital Budget Statement and Statement of Asset Movements
The TSRA has a Capital Management Plan that is linked to the TSRA’s Departmental
Capital Budget Statement (Table 3.5). The TSRA is forecast to spend $5.3 million on
capital expenditure in the 2016-17 financial year.
283
2015-16
Estimated
actual
$'000
EXPENSES
Employee benefits
Suppliers
Grants
Finance costs
Total expenses
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and
Interest
Other
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
16,008
19,223
14,658
891
150
50,930
16,513
17,299
12,770
875
150
47,607
17,005
18,161
12,588
875
150
48,779
17,257
18,208
12,588
875
150
49,078
17,514
18,255
12,588
875
150
49,382
556
1,462
9,414
11,432
11,432
(39,498)
39,498
505
1,160
10,023
11,688
11,688
(35,919)
35,919
505
780
11,265
12,550
12,550
(36,229)
36,229
505
780
11,265
12,550
12,550
(36,528)
36,528
505
780
11,265
12,550
12,550
(36,832)
36,832
-
284
-
-
-
-
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
ASSETS
Financial assets
1,352
930
7,641
7,641
21,006
17,006
Other investments
29,999
25,577
48,277
52,783
Land and buildings
2,708
2,624
60
60
51,045
55,467
81,044
81,044
Total assets
LIABILITIES
Payables
999
999
Suppliers
386
386
Grants
2,264
2,264
Other payables
Total payables
3,649
3,649
Provisions
3,583
3,583
Employee provisions
Total provisions
3,583
3,583
7,232
7,232
Total liabilities
73,812
73,812
Net assets
EQUITY*
32
32
Contributed equity
14,840
14,840
Reserves
58,940
58,940
Retained surplus
73,812
73,812
Total equity
285
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
1,138
7,641
15,006
23,785
1,063
7,641
13,006
21,710
938
7,641
13,006
21,585
54,479
2,720
60
57,259
81,044
56,488
2,786
60
59,334
81,044
56,557
2,842
60
59,459
81,044
999
386
2,264
3,649
999
386
2,264
3,649
999
386
2,264
3,649
3,583
3,583
7,232
73,812
3,583
3,583
7,232
73,812
3,583
3,583
7,232
73,812
32
14,840
58,940
73,812
32
14,840
58,940
73,812
32
14,840
58,940
73,812
Retained
earnings
$'000
previous period
58,940
58,940
58,940
30 June 2017
58,940
286
Asset Contributed
revaluation
equity/
reserve
capital
$'000
$'000
Total
equity
$'000
14,840
14,840
32
32
73,812
73,812
-
-
-
14,840
32
73,812
14,840
32
73,812
30 June)
2015-16
Estimated
actual
$'000
Cash received
39,498
Appropriations
services
556
1,312
Interest
9,414
Other
Total cash received
50,780
Cash used
16,008
Employees
19,223
Suppliers
14,808
Other
Total cash used
50,039
741
Cash received
12,294
Investments
600
Other
12,894
Total cash received
Cash used
14,623
450
Other
Total cash used
15,073
(2,179)
in cash held
(1,438)
2,790
1,352
287
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
35,919
36,229
36,528
36,832
505
1,010
10,023
47,457
505
630
11,265
48,629
505
630
11,265
48,928
505
630
11,265
49,232
16,513
17,299
12,920
46,732
17,005
18,161
12,738
47,904
17,257
18,208
12,588
48,053
17,514
18,255
12,588
48,357
725
725
875
875
4,000
600
4,600
2,000
600
2,600
2,000
2,000
-
5,297
450
5,747
2,667
450
3,117
2,950
2,950
1,000
1,000
2016-17
Budget
$'000
(1,147)
(422)
(517)
(950)
(1,000)
208
(75)
(125)
1,352
930
1,138
1,063
930
1,138
1,063
938
2015-16
Estimated
actual
$'000
2016-17
Budget
$'000
2017-18
Forward
estimate
$'000
2018-19
Forward
estimate
$'000
2019-20
Forward
estimate
$'000
ASSETS
14,623
5,297
2,667
2,950
1,000
resources (a)
14,623
5,297
2,667
2,950
1,000
TOTAL
MOVEMENT TABLE
14,623
5,297
2,667
2,950
1,000
Total purchases
14,623
5,297
2,667
2,950
1,000
(a) Includes - current Bill 1 and prior year Act 1/3/5 appropriations (excluding amounts from the DCB).
288
Land
Buildings
$'000
$'000
Other property, Heritage and
plant and
cultural
equipment
$'000
$'000
As at 1 July 2016
Gross book value
9,800
39,120
5,859
60
and impairment
(643)
(3,151)
9,800
38,477
2,708
60
5,137
160
annual services (a)
Total additions
5,137
160
Other movements
(631)
(244)
(631)
(244)
As at 30 June 2017
Gross book value
9,800
44,257
6,019
60
(1,274)
(3,395)
9,800
42,983
2,624
60
(a) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Bill
289
Total
$'000
54,839
(3,794)
51,045
5,297
5,297
(875)
(875)
60,136
(4,669)
55,467
(No. 1)
GLOSSARY AND ACRONYMS
291
Glossary
GLOSSARY
Term
Meaning
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 entity for 2015-16 as at the
2016-17 Budget. It includes all appropriations made
available to the entity in the year (+/- Section 75 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.
Administered item
Appropriation that consists of funding managed on behalf
of the Commonwealth. This funding is not at the discretion
of the entity 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 program. It may be a measure but will not
constitute a program in its own right.
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 Australian
Constitution. Once the Bill is passed by Parliament and
given Royal Assent, it becomes Appropriation Act (No. 1).
293
Glossary
Term
Meaning
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
programs 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 Measures. Provides a description of each budget
measure by portfolio.
Australia’s Federal Relations. Provides information and
analysis on federal funding provided to the states and
territories.
Entity Resourcing. Details total resourcing available to
agencies.
Capital Expenditure
Expenditure by an entity on capital projects; for example,
purchasing a building.
294
Glossary
Term
Meaning
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
entity chief executive officers control directly. This includes
outsourced activities funded and controlled by the entity.
Examples of departmental items include entity running
costs,
accrued
employee
entitlements
and
net
appropriations. A departmental item is a component of a
departmental program.
Depreciation
Apportionment of an asset’s capital value as an expense
over its estimated useful life to take account of normal
usage, obsolescence, or the passage of time.
Equity or net assets
Residual interest in the assets of an entity after deduction of
its liabilities.
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 entity.
295
Glossary
Term
Meaning
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
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.
Forward estimates
period
The three years following the Budget year. For example if
2015-16 is the Budget year, 2016-17 is forward year 1,
2017-18 is forward year 2 and 2018-19 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.
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, and in the Mid-Year
Economic and Fiscal Outlook (MYEFO).
296
Glossary
Term
Meaning
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 entities that receive funding from annual
appropriations directly or via a special account, with the
exception of the Department of Defence.
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.
Operating
Normally related to ongoing, or recurring expenses, such as
paying salaries or making program payments.
Operating result
Equals income less expenses.
Outcome
An outcome is the intended result, consequence or impact
of government actions on the Australian community.
297
Glossary
Term
Meaning
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
program by each entity within a portfolio.
Program
Activity that delivers benefits, services or transfer payments
to individuals, industry and/or the community as a whole,
with the aim of achieving the intended result specified in an
outcome statement.
Program support
The entity running costs allocated to a program. This is
funded as part of the entity’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).
(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.
298
Acronyms
FREQUENTLY USED ACRONYMS
ABA
AAO
Administrative Arrangements Order
AAS
Australian Accounting Standards
ACB
Administered Capital Budget
AGD
Attorney General’s Department
AGE
Australian Government Employee
AGIE
Australian Government Indigenous Expenditure
AHL
ALC
Anindilyakwa Land Council
ALRA
Aboriginal Land Rights (Northern Territory) Act 1976
ANAO
ATSI Act
Aboriginal and Torres Strait Islander Act 2005
APS
Australian Public Service
APSC
CDAB
Collection Development and Acquisition Budget
CDB
Collection Development Budget
CDEP
Community Development Employment Projects
CEO
Chief Executive Officer
CLC
Central Land Council
COAG
Council of Australian Governments
CRF
Consolidated Revenue Fund
299
Acronyms
DCB
Departmental Capital Budget
DHS
Department of Human Services
DTO
DSS
Department of Social Services
FOI
Freedom of Information
G20
Group of 20 Meeting
GFS
Government Finance Statistics
IBA
ILC
KPI
Key Performance Indicator
MOU
Memorandum of Understanding
MYEFO
Mid-Year Economic and Fiscal Outlook
NADC
National Australia Day Council
NLC
Northern Land Council
OBS
OCO
OIGIS
ONA
OOSGG
OPA
Official Public Account
OTM
Other Trust Monies
PBC
Prescribed Bodies Corporate under the Native Title Act 1993 and
the Native Title (Prescribed Bodies Corporate) Regulations 1999
300
Acronyms
PGPA Act 2013
Public Governance, Performance and Accountability Act 2013
PM&C
Department of Prime Minister and Cabinet
S74
Section 74 Retained Revenue Receipts (PGPA Act).
SOETM
Services for Other Entities and Trust Monies special accounts
TLC
Tiwi Land Council
TSRA
WBACC
301

Portfolio Budget Statements 2016-17

Transcription

Similar documents

COVER SHEET FOR THE CEMALA FOUNDATION GRANT PACKET

40 dias

Lauren Abrahams - UW Study Abroad

REBECCA JAMIESON- WIPCE

contents - Botanical Society of South Africa

Airplane ticket

Paula Brennan, Greater Dandenong

Budget Worksheet - Nelnet Loan Servicing

School Programs and Sites

Your Budget Planner