Department of the Prime Minister and Cabinet | - … · Web viewThe lead entity for measure...

Portfolio AdditionalEstimates Statements 2014-15

Prime Minister and Cabinet Portfolio

Explanations of Additional Estimates 2014-15

© Commonwealth of Australia 2015

Printed Version: ISBN 978-1-925237-28-3PDF Version: ISBN 978-1-925237-29-0RTF Version: ISBN 978-1-925237-30-6

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 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 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 materialIf you have modified or transformed 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 ArmsThe 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 UsesInquiries regarding this licence and any other use of this document are welcome at:

Department of the Prime Minister and CabinetPO Box 6500Canberra ACT 2600Tel: (02) 6271 5111Fax: (02) 6271 5414www.dpmc.gov.au

https://www.dpmc.gov.au/

http://www.itsanhonour.gov.au/

http://creativecommons.org/licenses/by/3.0/au/deed.en


http://creativecommons.org/licenses/by/3.0/au/legalcode



PRIME MINISTER

President of the SenateAustralian SenateParliament HouseCANBERRA ACT 2600

SpeakerHouse of RepresentativesParliament HouseCANBERRA ACT 2600

Dear Mr PresidentDear Madam Speaker

I hereby submit Portfolio Additional Estimates Statements in support of the2014-15 Additional Estimates for the Prime Minister and Cabinet Portfolio.

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

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

TONY ABBOTT

Parliament House CANBERRA ACT 2600Telephone (02) 6277 7700

www.pm.gov.au

Abbreviations and conventions The following notations may be used:

NEC/nec not elsewhere classified- nil.. not zero, but rounded to zerona not applicable (unless otherwise specified)nfp not for publication$m $ million

Figures in tables and in the text may be rounded. Figures in text are generally rounded to one decimal place, whereas figures in tables are generally rounded to the nearest thousand. Discrepancies in tables between totals and sums of components are due to rounding.

ENQUIRIES

Should you have any enquiries regarding this publication please contact the Chief Financial Officer in the Department of the Prime Minister and Cabinet on (02) 6271 5652.

A copy of this document can be located on the Australian Government Budget website at: http://www.budget.gov.au.

iv

USER GUIDETO THE

PORTFOLIO ADDITIONALESTIMATE STATEMENTS

USER GUIDE

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

The PAES facilitate understanding of the proposed appropriations in Appropriation Bills (Nos. 3 and 4) 2014-15. In this sense the PAES is declared by the Additional Estimates Appropriation Bills to be a ‘relevant document’ to the interpretation of the Bills according to section 15AB of the Acts Interpretation Act 1901.

Whereas the Mid-Year Economic and Fiscal Outlook (MYEFO) 2014-15 is a mid-year budget report which provides updated information to allow the assessment of the Government’s fiscal performance against its fiscal strategy, the PAES update the most recent budget appropriations for entities within the Portfolio.

vii

Structure of the Portfolio Additional Estimates Statements

The PAES are presented in three parts with subsections.

User Guide

Provides a brief introduction explaining the purpose of the PAES.

Portfolio Overview

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

Entity Additional Estimates Statements

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

Section 1: Entity Overview and Resources

This section details the total resources available to an entity, the impact of any measures since Budget, and impact on Appropriation Bills Nos. 3 and 4.

Section 2: Revisions to Outcomes and Planned Performance

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

Section 3: Explanatory Tables and Budgeted Financial Statements

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

Glossary Explains key terms relevant to the Portfolio.

Acronyms Explains frequently used acronyms relevant to the Portfolio.

viii

Contents

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

Entity Additional Estimate Statements.....................................................................15Department of the Prime Minister and Cabinet............................................................17Office of National Assessments...................................................................................51Office of the Commonwealth Ombudsman...................................................................67Office of the Inspector-General of Intelligence and Security........................................83Office of the Official Secretary to the Governor-General..............................................97

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

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

ix

PORTFOLIO OVERVIEW

1

PRIME MINISTER AND CABINET PORTFOLIO OVERVIEW

The role of the Prime Minister and Cabinet Portfolio is to provide policy advice and support to the Prime Minister, the Cabinet, Portfolio Ministers, and Parliamentary Secretaries on matters that are at the forefront of public and government administration.

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

advice to the Prime Minister across Government on policy and implementation

assistance to the Prime Minister in managing the Cabinet programme

Commonwealth Aboriginal and Torres Strait Islander policy, programmes and service delivery

national security, counter terrorism, and cyber policy coordination

ensuring compliance by the Australian Intelligence Community agencies with Australian Law and ministerial directions

coordination and evaluation of Australia’s foreign intelligence activities

impartial and independent investigation of complaints about the Australian Government actions and other statutory oversight and compliance functions

intergovernmental relations and communications with state and territory governments

coordination of government administration

Australian Government employment workplace relations policy

Australian honours and symbols policy

government ceremonial and hospitality

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

reducing the burden of government regulation

women’s policies and programmes.

Details on the legislation administered by the Portfolio can be found at www.dpmc.gov.au.

The Portfolio comprises of seven non-corporate Commonwealth entities, eight corporate Commonwealth entities, and three Commonwealth Companies under the Public Governance, Performance and Accountability Act 2013 (PGPA Act).

3

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

The Portfolio includes the following non-corporate Commonwealth entities under the PGPA Act:

Department of the Prime Minister and Cabinet

Australian National Audit Office

Australian Public Service Commission

Office of National Assessments

Office of the Commonwealth Ombudsman

Office of the Inspector-General of Intelligence and Security

Office of the Official Secretary to the Governor-General

The Portfolio includes the following corporate Commonwealth entities under the PGPA Act:

Indigenous Business Australia

Indigenous Land Corporation

Northern Territory Land Councils

o Anindilyakwa Land Council

o Central Land Council

o Northern Land Council

o Tiwi Land Council

Torres Strait Regional Authority

Wreck Bay Aboriginal Community Council

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

Aboriginal Hostels Limited

National Australia Day Council Limited

Outback Stores Pty Ltd

The structure and the outcomes of the Portfolio are depicted in diagrammatical form on pages 9-11.

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 Parliamentary Secretaries to achieve a coordinated and innovative approach to the development and implementation of government policies.

PM&C is also responsible for Whole-of-Government policy and programmes on Indigenous advancement, deregulation and women’s policy.

Aboriginal Hostels Limited (AHL) is a Commonwealth company subject to the Corporations Act 2001 and the PGPA Act. AHL provides temporary accommodation to Aboriginal and Torres Strait Islander people through a national network. AHL provides accommodation that supports Aboriginal and Torres Strait Islander people to access educational, employment-related and health opportunities.

The Aboriginal Land Commissioner (ALC) is an independent statutory office holder under the Aboriginal Land Rights (Northern Territory) Act 1976 (ALR Act) and is subject to the PGPA Act. The principal function of the Commissioner is to conduct formal inquiries into applications for claims to traditional Aboriginal land in the Northern Territory and to provide recommendations to the Minister for Indigenous Affairs for the grant of land to traditional owners where appropriate.

The Australian National Audit Office (ANAO) is a non-corporate Commonwealth entity established under the Auditor-General Act 1997 and is subject to the PGPA Act. The ANAO assists the Auditor-General in undertaking the performance of their functions under the Act.

The Australian Public Service Commission (APSC) is a non-corporate Commonwealth entity with a number of defined functions under the Public Service Act 1999, is subject to the PGPA Act and has a central leadership role in providing expertise, guidance and performance monitoring across the Australian Public Service (APS). The APSC has a key role in improving the alignment and quality of APS human capital planning and management to support an efficient and effective whole of APS, fostering talent and leadership, assuring agencies’ organisational capability, embedding APS Values, supporting high ethical standards and coordinating workplace relations for Australian Government employment.

The position of Executive Director of Township Leasing (EDTL) is a statutory office that is subject to the PGPA Act and was established under the ALRA to enter into leases of Aboriginal-held land in the Northern Territory on behalf of the Commonwealth, and to administer subleases and other rights and interests derived from such leases. The primary function of the EDTL is to hold leases over townships on Aboriginal land in the Northern Territory following agreement between the Commonwealth and the respective Aboriginal Land Council and Land Trust.

5

Portfolio Overview

Indigenous Business Australia (IBA) is a corporate Commonwealth entity established under the Aboriginal and Torres Strait Islander Act 2005 (ATSI Act) and is subject to the PGPA Act. IBA creates opportunities for Aboriginal and Torres Strait Islander people and communities to build assets and wealth. IBA assists Aboriginal and Torres Strait Islander people to buy their own home, own their own business and, to invest in commercial ventures that generate financial returns and can also provide employment, training and supply chain opportunities.

The Indigenous Land Corporation (ILC) is a corporate Commonwealth entity established under the ATSI Act and is subject to the PGPA Act. The ILC assists Aboriginal and Torres Strait Islander people to acquire and manage land so as to provide economic, environmental, social and cultural benefits. The ILC assists in the delivery of sustainable benefits from land acquisition and by providing land management assistance.

The National Australia Day Council Limited (NADC) is a Commonwealth Company that is subject to the PGPA Act and is responsible for the coordination of Australia Day celebrations across the nation and for the Australian of the Year Awards.

Anindilyakwa Land Council (ALCNT), Central Land Council (CLC), Northern Land Council (NLC) and Tiwi Land Council (TLC) are the four Northern Territory Land Councils established under the ALRA. The Land Councils are subject to the PGPA Act. Each is a corporate Commonwealth entity established to represent Aboriginal interests in a range of processes under the ALRA.

The Office of National Assessments (ONA) is a non-corporate Commonwealth entity operating under the Office of National Assessments Act 1977 and is subject to the PGPA Act. The ONA provides assessments on international developments, including political, strategic and economic developments, to the Prime Minister, senior ministers and senior officials. The ONA is also responsible for coordinating and evaluating Australia’s foreign intelligence activities.

The Office of the Commonwealth Ombudsman (OCO) is a non-corporate Commonwealth entity established under the Ombudsman Act 1976 and is subject to the PGPA Act. The Office ensures administrative action by Australian Government agencies is fair and accountable by handling complaints, conducting investigations, performing audits and inspections, encouraging good administration, and discharging other specialist oversight tasks - such as monitoring the operation of the Commonwealth public interest disclosure scheme and the exercise of coercive immigration powers. The Commonwealth Ombudsman is also the Defence Force, Immigration, Law Enforcement, Taxation, Postal Industry, and Overseas Students Ombudsman.

The Office of the Inspector-General of Intelligence and Security (OIGIS) is a non-corporate Commonwealth entity under the Inspector-General of Intelligence and

6

Portfolio Overview

Security Act 1986 and is subject to the PGPA Act. The OIGIS works to provide assurance that Australia’s intelligence agencies act legally and with propriety.

The Office of the Official Secretary to the Governor-General (OOSGG) is a non-corporate Commonwealth entity that supports the Governor-General to enable them to perform their official duties and is subject to the PGPA Act. The position of the Official Secretary to the Governor-General (the Official Secretary) has existed since 1901. The OOSGG was established in December 1984 by amendment to the Governor-General Act 1974.

Outback Stores Pty Ltd (OBS) is a Commonwealth Company subject to the Corporations Act 2001 and the PGPA Act. OBS promotes the health, employment and economic development of remote Indigenous communities by managing quality, sustainable retail stores. OBS helps Aboriginal and Torres Strait Islander people to improve their standard of living and achieve health goals.

The Registrar of Indigenous Corporations is an independent statutory office holder who administers the Corporations (Aboriginal and Torres Strait Islander) Act 2006 and is subject to the PGPA Act. The Registrar of Indigenous Corporations registers and regulates Aboriginal and Torres Strait Islander corporations.

The Torres Strait Regional Authority (TSRA) is a corporate Commonwealth entity established by the Aboriginal and Torres Strait Islander (ATSI) Act 2005 and is subject to the PGPA Act. TSRA formulates, implements and monitors the effectiveness of programmes for Torres Strait Islander and Aboriginal people living in the Torres Strait and also advises the Minister for Indigenous Affairs about issues relevant to Torres Strait Islander and Aboriginal people living in the Torres Strait region. TSRA works to empower Torres Strait Islander and Aboriginal people living in the Torres Strait to determine their own affairs based on the ailan kastom (island custom) of the Torres Strait.

The Wreck Bay Aboriginal Community Council (WBACC) is a corporate Commonwealth entity established by the Aboriginal Land Grant (Jervis Bay Territory) Act 1986 and is subject to the PGPA Act. The council holds title to land and provides service to the Aboriginal community of Wreck Bay.

7

Portfolio Overview

Overview of Additional Estimates for the Portfolio

The 2014-15 PM&C PAES demonstrate the change in resourcing of the Portfolio since the 2014-15 PB Statements. Portfolio resources have been modified as a result of new measures announced at the Mid-Year Economic and Fiscal Outlook (MYEFO), and government decisions since MYEFO.

The Department of the Prime Minister and Cabinet; Office of National Assessments, Office of the Commonwealth Ombudsman; Office of the Inspector-General of Intelligence and Security; and Office of the Official Secretary to the Governor-General are the only agencies in the Portfolio that have been affected by changes since the publication of the 2014-15 PB Statements. No other agencies in the Portfolio are required to report in PAES, as no additional funding is provided through Appropriation Bills Nos. 3 and 4 2014-15. Further detail on agency responsibilities can be sourced from the 2014-15 PB Statements.

8

Portfolio Overview

Figure 1: Prime Minister and Cabinet Portfolio Structure and Outcomes

Prime Minister — The Hon Tony Abbott MP

Minister for Indigenous Affairs — Senator the Hon Nigel ScullionMinister Assisting the Prime Minister for the Public Service — Senator the Hon Eric Abetz

Minister Assisting the Prime Minister for Women — Senator the Hon Michaelia CashMinister Assisting the Prime Minister for the Centenary of ANZAC – Senator the Hon Michael Ronaldson

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

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

Outcome 1: Prime Minister and Cabinet - Provide high quality policy advice and support to the Prime Minister, the Cabinet, Portfolio Ministers and Parliamentary Secretaries including through the coordination of government activities, policy development and programme delivery.Outcome 2: Indigenous - Improve results for Indigenous Australians including in relation to school attendance, employment and community safety, through delivering services and programmes, and through measures that recognise the special place that Indigenous people hold in this Nation.

Aboriginal Hostels Limited Chief Executive Officer: Ms Joy SavageOutcome: Improved access to education, employment, health and other services for Aboriginal and Torres Strait Islander people travelling or relocating through the operation of temporary hostel accommodation services.

Australian National Audit Office Auditor-General: Mr Ian McPhee AO, PSMOutcome: To improve public sector performance and accountability through independent reporting on Australian Government administration to Parliament, the Executive and the public.

Australian Public Service Commission Commissioner: The Hon John Lloyd PSMOutcome: Increased awareness and adoption of best practice public administration by the public service through leadership, promotion, advice and professional development, drawing on research and evaluation.

Indigenous Business Australia Chief Executive Officer: Mr Christopher FryOutcome: Improved wealth acquisition to support the economic independence of Aboriginal and Torres Strait Islander peoples through commercial enterprise, asset acquisition, construction and access to concessional home and business loans.

Continued on next page.

Indigenous Land Corporation Chief Executive Officer: Mr Mike DillonOutcome: Enhanced socio-economic development, maintenance of cultural identity and protection of the environment by Indigenous Australians through land acquisition and management.

9

Portfolio Overview

National Australia Day Council Limited Chief Executive Officer: Mr Jeremy LasekOutcome: 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 CouncilsAnindilyakwa Land Council - Chief Executive Officer: Mr Mark HewittCentral Land Council - Accountable Authority: Mr Francis Kelly (Chair) and Mr David Ross (Director)Northern Land Council - Chief Executive Officer: Mr Joe MorrisonTiwi Land Council - Chief Executive Officer: Mr Brian ClancyObjective: Represent Aboriginal interests in various processes under the Aboriginal Land Rights (Northern Territory) Act 1976. The Central Land Council and Northern Land Council are Native Title Representative Bodies under the Native Title Act 1993.

Office of National Assessments Director General: Mr Richard MaudeOutcome: Advancement of Australia's national interests through increased government awareness of international developments affecting Australia.

Office of the Commonwealth Ombudsman Ombudsman: Mr Colin NeaveOutcome: Fair and accountable administrative action by Australian Government agencies by investigating complaints, reviewing administrative action and inspecting statutory compliance by law enforcement agencies.

Office of the Inspector-General of Intelligence and Security Inspector-General: Dr Vivienne ThomOutcome: Independent assurance for the Prime Minister, Senior Ministers and Parliament as to whether Australia’s intelligence and security agencies act legally and with propriety by inspecting, inquiring into and reporting on their activities.

Office of the Official Secretary to the Governor-General Official Secretary: Mr Mark FraserOutcome: 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.


10

Portfolio Overview

Outback Stores Pty Ltd Chief Executive Officer: Mr Steve MooreObjective: To improve access to affordable, healthy food for Indigenous communities, particularly in remote areas, through providing food supply and store management and support services.

Torres Strait Regional Authority Chief Executive Officer: Mr Wayne See KeeOutcome: Progress towards closing the gap for Torres Strait Islander and Aboriginal people living in the Torres Strait Region through development planning, coordination, sustainable resource management, and preservation and promotion of Torres Strait Islander and Aboriginal culture.

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

Portfolio Overview

Portfolio Resources

Table 1 shows for those entities reporting in the PAES the additional resources provided to the Portfolio in the 2014-15 Budget year, by entity.

Table 1: Portfolio Resources 2014-15

12

Portfolio Overview

The Prime Minister and Cabinet Portfolio have the following new measures since the 2014-15 Budget:

Australian Youth Forum cessation.

Smaller Government – Prime Minister and Cabinet Portfolio.

Reform of the Remote Jobs and Communities Programme.

Municipal and Essential Services – transition arrangements.

National Security – additional counter-terrorism funding.

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

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

13

ENTITY ADDITIONAL ESTIMATES STATEMENTS

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

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

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

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

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

15

DEPARTMENT OF THE PRIME MINISTER AND CABINET

Section 1: Entity Overview and Resources..............................................................181.1 Strategic Direction.................................................................................................181.2 Entity Resource Statement....................................................................................181.3 Entity Measures Table...........................................................................................221.4 Additional Estimates and Variations......................................................................231.5 Breakdown of Additional Estimates by Appropriation Bill......................................25

Section 2: Revisions to Entity Outcomes and Planned Performance...................262.1 Resources and Performance Information..............................................................26

Section 3: Explanatory Tables and Budgeted Financial Statements.....................373.1 Explanatory Tables................................................................................................373.2 Budgeted Financial Statements............................................................................38

17

DEPARTMENT OF THE PRIME MINISTER AND CABINET


1.1 STRATEGIC DIRECTION

The Strategic Direction Statement for PM&C can be found in the 2014–15 PB Statements. There has been no change to PM&C’s strategic direction since the publication of the 2014–15 PB Statements.

1.2 ENTITY RESOURCE STATEMENT

The Entity Resource Statement details the resourcing for PM&C at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2014-15 Budget year, including variations through Appropriation Bills (Nos. 3 and 4), Special Appropriations and Special Accounts.

18

Entity Additional Estimates Statements — PM&C

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


19


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

1. Appropriation Act (No. 1) 2014-15 and Appropriation Bill (No. 3) 2014-15.2. Estimated adjusted balance carried from previous year for annual appropriations3. Includes an amount of $13.2m in 2014-15 for the Departmental Capital Budget (refer to Table 3.2.5 for

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

4. Estimated retained revenue receipts under section 74 of the Public Governance, Performance and Accountability (PGPA) Act 2013.

5. Includes an amount of $0.2m in 2014-15 for the Administered Capital Budget (refer to Table 3.2.10 for further details). For accounting purposes this amount has been designated as 'contributions by owners'.

6. ‘Corporate Entities’ are Corporate Commonwealth Entities and Commonwealth Companies as defined under the PGPA Act 2013.

7. Appropriation Act (No. 2) 2014-15 and Appropriation Bill (No. 4) 2014-15.8. Repayments not provided for under other appropriations. 9. Estimated opening balance for special accounts (less ‘Special Public Money’ held in a Services for

Other Entities and Trust Moneys Special Accounts (SOETM)). For further information on Special Accounts see Table 3.1.1.

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

11. Appropriation receipts from other entities credited to PM&C’s Special Accounts.Reader note: All figures are GST exclusive.

20


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

Third Party Payments from and on behalf of other entities

21


1.3 ENTITY MEASURES TABLE

Table 1.2 summarises new Government measures taken since the 2014-15 Budget. The table is split into revenue, expense and capital measures, with the affected programme identified.

Table 1.2: Entity 2014-15 Measures since Budget

Prepared on a Government Financial Statistics (fiscal) basis.

22


1.4 ADDITIONAL ESTIMATES AND VARIATIONS

The following tables detail the changes to the resourcing for PM&C at Additional Estimates, by outcome. Table 1.3 details the Additional Estimates and variations resulting from new measures since the 2014-15 Budget in Appropriation Bills (Nos. 3 and 4). Table 1.4 details Additional Estimates or variations through other factors, such as parameter adjustments.

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

23


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

24


1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION BILL

The following tables detail the Additional Estimates sought for PM&C through Appropriation Bills (Nos. 3 and 4).

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


25


Section 2: Revisions to Entity Resources and Planned Performance

2.1 RESOURCES AND PERFORMANCE INFORMATION

There are no changes to PM&C’s outcome and performance information as reported in the 2014–15 PB Statements.

OUTCOME 1: PRIME MINISTER AND CABINET

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

Outcome 1 Strategy

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

26


Table 2.1 Budgeted Expenses and Resources for Outcome 1

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

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

27


Programme 1.1: Prime Minister and Cabinet

Programme 1.1 Objective

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

Programme 1.1 Expenses

1. The National Compact, Philanthropy and Volunteering function was transferred to the Department of Social Services.

2. Amounts for 2013-14 and 2014-15 include expenses related to the G20 Taskforce.3. Expenses not requiring appropriation in the Budget year is made up of depreciation expense,

amortisation expense, makegood expense and audit fees.

Programme 1.1 Deliverables

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

Programme 1.1 Key Performance Indicators

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

28


OUTCOME 2: INDIGENOUS

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

Outcome 2 Strategy




29


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

1. Outcome 2 was established in September 2013 under a single Programme 2.1 following transfers of Indigenous functions from various agencies under the AAO of 18 September 2013 and then 12 December 2013. From 1 July 2014, Indigenous administered programmes are delivered using a five-programme structure established under the Indigenous Advancement Strategy.

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


30


Programme 2.1: Indigenous Advancement – Jobs, Land and Economy








31


Programme 2.2: Indigenous Advancement – Children and Schooling

Programme 2.2 ObjectiveThere are no changes to the programme objective as reported in the 2014–15 PB Statements.






32


Programme 2.3: Indigenous Advancement – Safety and Wellbeing







33


Programme 2.4: Indigenous Advancement – Culture and Capability







34


Programme 2.5: Indigenous Advancement – Remote Australia Strategies







35


Programme 2.6: Indigenous Advancement – Programme Support








36



3.1 EXPLANATORY TABLES

Estimates of Special Account Flows

Special Accounts provide a means to set aside and record amounts used for specified purposes. Table 3.1.1 shows the expected additions (receipts) and reductions (payments) for each account used by PM&C. The corresponding table in the 2014-15 PB Statements is Table 3.1.2.

Table 3.1.1: Estimates of Special Account Flows and Balances

(A) = Administered

37


3.2 BUDGETED FINANCIAL STATEMENTS

3.2.1 Analysis of Budgeted Financial Statements

PM&C’s budgeted financial statements have changed since the publication of the 2014-15 PB Statements as a result of the measures identified in section 1.3 and the finalisation of the transfer of functions from the 18 September 2013 Machinery of Government changes.

Departmental Financial Statements

The departmental income statement shows PM&C is projecting a $13.7 million deficit for 2014-15, down from $8.8 million projected at Budget. This is due to an increase in depreciation and amortisation expense following the completion of asset transfers from the agencies involved in the Machinery of Government changes. These transfers have also increased the net asset balance by $104.3 million to $118.8 million.

Administered Financial Statements

The estimated administered expenses have increased since Budget primarily due to funding received to support the continuation of Municipal and Essential Services, the transfer of the Indigenous Broadcasting Programme from the Attorney-General’s Department, and adjustments following the September 2013 Machinery of Government changes.

38


3.2.2 Budgeted Financial Statements


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


39


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

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

Prepared on Australian Accounting Standards basis.

40


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

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

41


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


42


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


43


Table 3.2.5: Capital Budget Statement — Departmental

1. Includes both current and prior Act 2 and Bills 4 appropriations and special capital appropriations.2. Does not include annual finance lease costs. Includes purchases from current and previous years'

Departmental Capital Budgets (DCBs).Consistent with information contained in the Statement of Asset Movements and the Budgeted Departmental Statement of Cash Flows.

44


Table 3.2.6: Statement of Asset Movements (2014-15)

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

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


45

Entity Additional Estimates Statement — PM&C

Schedule of Administered Activity

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

1. Other expenses include payments to Land Councils and adjustments related to the September 2013 Machinery of Government changes.


46


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


47


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


48


Table 3.2.10: Schedule of Administered Capital Budget

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

49


Table 3.2.11: Statement of Administered Asset Movements (2014-15)

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

50

OFFICE OF NATIONAL ASSESSMENTS




51

Entity Additional Estimates Statement — ONA

OFFICE OF NATIONAL ASSESSMENTS



The Strategic Direction Statement for ONA can be found in the 2014–15 PB Statements. There has been no change to ONA’s strategic direction since the publication of the 2014–15 PB Statements.


The Entity Resource Statement details the resourcing for ONA at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2014-15 Budget year, including variations through Appropriation Bill (Nos. 3 and 4), Special Appropriations and Special Accounts.

52

Entity Additional Estimates Statements — ONA

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

1. Appropriation Act (No. 1) 2014-2015 and Appropriation Bill (No. 3) 2014-2015.2. Estimated adjusted balance carried from previous year for annual appropriations.3. Includes an amount of $3.789m in 2014-15 for the Departmental Capital Budget (refer to Table 3.2.5 for

further details). For accounting purposes this amount has been designated as 'contributions by owners'.Reader note: All figures are GST exclusive.

53





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


54



The following tables detail the changes to the resourcing for ONA at Additional Estimates, by outcome. Table 1.3 details the Additional Estimates and variations resulting from new measures since the 2014-15 Budget in Appropriation Bills Nos. 3 and 4. Table 1.4 details Additional Estimates or variations through other factors, such as parameter adjustments.



55



The following table details the Additional Estimates sought for ONA through Appropriation Bill (No. 3) 2014-15.



Table 1.6 is not included as there have been no variations that affect Appropriation Bill (No. 4) 2014-15.

56




There are no changes to ONA’s outcome and performance information as reported in the 2014–15 PB Statements.

OUTCOME 1: OFFICE OF NATIONAL ASSESSMENTS

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

Outcome 1 Strategy



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


57


Programme 1.1: Assessments and Reports






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


There are no changes to the key performance indicators for Outcome 1 as reported in the 2014–15 PB Statements.

58


Programme 1.2: Coordination and Evaluation









59





ONA does not have any special accounts.



The revised budgeted financial statements reflect the impact from additional funding received through the National Security – additional counter-terrorism funding measure. Revenue from Government and expenses shown in Table 3.2.1 have increased accordingly.

60





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


61




62




63




64



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

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

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

65





66

OFFICE OF THE COMMONWEALTH OMBUDSMAN




67

Entity Additional Estimates Statement — OCO

OFFICE OF THE COMMONWEALTH OMBUDSMAN


The Office of the Commonwealth Ombudsman (OCO) has not changed its outcome or performance information as a result of the 2014-15 Additional Estimates.

Since the 2014-15 Budget, the implementation of the measure ‘Inspector-General of Taxation – transfer of tax complaints handling’ has been deferred from the original date of 1 July 2014, pending the passage of legislative amendments through the Parliament. The overall impact of change on the OCO is an increase in departmental appropriation in 2014-15 of $0.5 million.


The OCO’s strategic direction has not changed from those published in the PB Statements 2014-15.


The Entity Resource Statement details the resourcing for the OCO at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2014-15 Budget year, including variations through Appropriation Bill (No. 3).

68

Entity Additional Estimates Statements — OCO

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

1. Appropriation Act (No. 1) 2014-15 and Appropriation Bill (No. 3) 2014-15.2. Estimated adjusted balance carried forward from previous year for annual appropriations.3. Includes an amount of $0.760m in 2014-15 for the Departmental Capital Budget (refer to Table 3.2.5 for

further details). For accounting purposes this amount has been designated as 'contributions by owners'.4. Estimated retained revenue receipts under section 74 of the Public Governance, Performance and

Accountability (PGPA) Act 2013.

69



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


The following tables detail the changes to the resourcing for the OCO at Additional Estimates, by outcome. Table 1.3 details the Additional Estimates and variations resulting from new measures since the 2014-15 Budget in Appropriation Bills (Nos. 3 and 4). Table 1.4 details Additional Estimates or variations through other factors, such as parameter adjustments.

Table 1.3: Additional Estimates and Variations to Outcomes from Measures since 2014-15 BudgetOCO has no new Government measures since the 2014-15 Budget.


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

70



The following table details the Additional Estimates sought for the OCO through Appropriation Bill (No. 3).




71




There have been no changes to OCO’s performance information published in the 2014-15 PB Statements.

OUTCOME 1: OFFICE OF THE COMMONWEALTH OMBUDSMAN

Outcome 1: Fair and accountable administrative action by Australian Government agencies by investigating complaints, reviewing administrative action and inspecting statutory compliance by law enforcement agencies.

Outcome 1 Strategy

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


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

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

72


Programme 1.1: Office of the Commonwealth Ombudsman

Programme Objective 1.1

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

Programme Expenses 1.1

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

Programme Deliverables

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

Programme Key Performance Indicators

There have been no changes to the programme key performance indicators published in the 2014-15 PB Statements.

73





The OCO does not have any special accounts.



Departmental revised income for 2014-15 is estimated at $20.2 million, an increase of $1.2 million since the Budget. This increase in revenue comprises $0.5 million in additional revenue from government as outlined in section 1.4 and $0.7 million in own source revenue mainly related to international programmes.

The $1.2 million increase in revenue is offset by an increase in expenses, which leaves the breakeven operating result attributable to the OCO unchanged since Budget.

74






75


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

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


76




77




78




79



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


80





81

OFFICE OF THE INSPECTOR-GENERAL OF INTELLIGENCE AND SECURITY




83

Entity Additional Estimates Statement — OIGIS

OFFICE OF THE INSPECTOR-GENERAL OF INTELLIGENCE AND SECURITY


The planned outcome of the Office of the Inspector-General of Intelligence and Security (OIGIS) is:

Outcome 1: Independent assurance for the Prime Minister, senior ministers and Parliament as to whether Australia’s intelligence and security agencies act legally and with propriety by inspecting, inquiring into and reporting on their activities.


There have been no changes to the functions or outcome structure since the publication of the 2014-15 PB Statements. Details of the strategic direction and outcome structure can be found in PM&C’s 2014-15 PB Statements.


The Entity Resource Statement details the resourcing for OIGIS at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2014-15 Budget year, including variations through Appropriation Bill (Nos. 3 and 4), Special Appropriations and Special Accounts.

84

Entity Additional Estimates Statements — OIGIS

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



Accountability (PGPA) Act 2013.Reader note: All figures are GST exclusive.

85







The following tables detail the changes to the resourcing for OIGIS at Additional Estimates, by outcome. Table 1.3 details the Additional Estimates and variations resulting from new measures since the 2014-15 Budget in Appropriation Bill (No. 3). Table 1.4 details Additional Estimates or variations through other factors, such as parameter adjustments.



86



The following table details the Additional Estimates sought for OIGIS through Appropriation Bill (No. 3).




87




OUTCOME 1: OFFICE OF THE INSPECTOR GENERAL OF INTELLIGENCE AND SECURITY

Outcome 1: Independent assurance for the Prime Minister, Senior Ministers and Parliament as to whether Australia’s intelligence and security agencies act legally and with propriety by inspecting, inquiring into and reporting on their activities.

Outcome 1 StrategyThere has been no change to OIGIS’ outcome statement or structure.



2. Expenses not requiring appropriation in the Budget year is made up of depreciation expense, amortisation expense, makegood expense, audit fees, IT and other services provided free of charge.

88


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




1. Expenses not requiring appropriation in the Budget year is made up of depreciation expense, amortisation expense, makegood expense, audit fees, IT and other services provided free of charge.





89





OIGIS does not have any special accounts.



OIGIS continues to budget for a break-even operating result, adjusting for depreciation and amortisation expenses.

Additional resources were required to maintain effective oversight of the activities of the intelligence agencies as a result of the additional powers and operational activities of the agencies.

Consistent with past expenditure the most significant component of the additional expenditure will be salary related. This reflects the nature of OIGIS’s activities and functions.

90







91




92




93




94



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


95





96

OFFICE OF THE OFFICIAL SECRETARY TO THE GOVERNOR-GENERAL

Section 1: Entity Overview and Resources..............................................................981.1 Strategic Direction.................................................................................................981.2 Entity Resource Statement....................................................................................981.3 Entity Measures Table.........................................................................................1001.4 Additional Estimates and Variations....................................................................1011.5 Breakdown of Additional Estimates by Appropriation Bill....................................102

Section 2: Revisions to Entity Outcomes and Planned Performance.................1032.1 Resources and Performance Information............................................................103

Section 3: Explanatory Tables and Budgeted Financial Statements...................1073.1 Explanatory Tables..............................................................................................1073.2 Budgeted Financial Statements..........................................................................107

97

Entity Additional Estimates Statements — OOSGG

OFFICE OF THE OFFICIAL SECRETARY TO THE GOVERNOR-GENERAL



The Strategic Direction Statement for the Office of the Official Secretary to the Governor-General (OOSGG) can be found in the 2014–15 PB Statements. There has been no change to OOSGG’s strategic direction since the publication of the 2014–15 PB Statements.


The Entity Resource Statement details the resourcing for the OOSGG at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2014-15 Budget year, including variations through Appropriation Bill (Nos. 3 and 4), Special Appropriations and Special Accounts.

98


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



Accountability (PGPA) Act 2013.5. Includes an amount of $0.7m in 2014-15 for the Administered Capital Budget (refer to Table 3.2.10 for

further details). For accounting purposes this amount has been designated as 'contributions by owners'.Reader note: All figures are GST exclusive.

99






100



The following tables detail the changes to the resourcing for the OOSGG at Additional Estimates, by outcome. Table 1.3 details the Additional Estimates and variations resulting from new measures since the 2014-15 Budget in Appropriation Bills (Nos. 3 and 4). Table 1.4 details Additional Estimates or variations through other factors, such as parameter adjustments.



101



The following table details the Additional Estimates sought for the OOSGG through Appropriation Bills (Nos. 3 and 4).




102




Since the 2014-15 PB Statements, the Government has agreed that it will provide OOSGG with $0.168m in 2014-15 to fund staff reductions.

Only those programme elements that have changed since the 2014-15 PB Statements have been reproduced in the PAES. Existing details of OOSGG’s outcome and performance information can be found in the 2014-15 PB Statements.

OUTCOME 1: OFFICE OF THE OFFICIAL SECRETARY TO THE GOVERNOR-GENERAL

Outcome 1: The performance of the Governor-General’s role is facilitated through organisation and management of official duties, management and maintenance of the official household and property and administration of the Australian Honours and Awards system.

Outcome 1 Strategy

The OOSGG Outcome strategy published in the 2014-15 PB Statements has not changed.

103




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

104


Programme 1.1: Support for the Governor-General and Official Functions

Programme 1.1 Objectives

There have been no changes to the objectives of this programme since the 2014-15 PB Statements.


Since the 2014-15 PB Statements, the Government has agreed that it will provide OOSGG with $0.168m in 2014-15 to fund staff reductions.

1. In 2013-14, administered depreciation appropriation of $1,222,867 was reduced under Section 11 of the FMA Act. From 2014-15 onwards this appropriation was converted to an Administered Capital Budget.

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

105


Programme 1.1 Components


There have been no changes to the programme deliverables since the 2014-15 PB Statements.


There have been no changes to the key performance indicators of this programme since the 2014-15 PB Statements.

106





The OOSGG does not have any special accounts.



There have not been any significant changes since the 2014-15 PB Statements.

107







108




109




110




111



1. Includes both current and prior Act 2 and Bills 4 appropriations and special capital appropriations.2. Does not include annual finance lease costs. Includes purchases from current and previous years'

Departmental Capital Budgets (DCBs).3. Includes current and prior year Act 1 and Bills 3/5 appropriations (excluding amounts from the DCB).Consistent with information contained in the Statement of Asset Movements and the Budgeted Departmental Statement of Cash Flows.

112



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


3. Net proceeds may be returned to the OPA.Prepared on Australian Accounting Standards basis.

113


Schedule of Administered Activity

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


114


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


115


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


116


Table 3.2.10: Schedule of Administered Capital Budget

1. Does not include annual finance lease costs. Includes purchases from current and previous years' Administered Capital Budgets (ACBs).

2. Includes current and prior year Act 1 and Bills 3/5 appropriations (excluding amounts from the ACB).Consistent with information contained in the Statement of Administered Asset Movements and the Schedule of Budgeted Administered of Cash Flows.

117


Table 3.2.11: Statement of Administered Asset Movements (2014-15)


118

Glossary

GLOSSARY

Accumulated depreciation

The aggregate depreciation recorded for a particular depreciating asset.

Actual available appropriation

The actual available appropriation indicates the total appropriations available to the agency for 2013-14 as at the 2014-15 Budget. It includes all appropriations made available to the agency in the year (+/- section 32 transfers, formal reductions, advance to the Finance Minister and movements of funds). It is the same as the comparator figure included in the Appropriation Bills and, as such, provides a comparison with the appropriation proposed for the Budget year.

Additional estimates Where amounts appropriated at Budget time are insufficient, Parliament may appropriate more funds to Portfolios through the Appropriation Estimates Acts.

Administered item Appropriation that consists of funding managed on behalf of the Commonwealth. This funding is not at the discretion of the agency and any unspent appropriation is returned to the Consolidated Revenue Fund (CRF) at the end of the financial year. An administered item is a component of an administered programme. It may be a measure but will not constitute a programme in its own right.

Agency Generic term for Australian Government General Government Sector entities, including those governed by the PGPA Act.

Appropriation An amount of public money parliament authorises for spending (i.e. funds to be withdrawn from the CRF). Parliament makes laws for appropriating money under the Annual Appropriation Acts and under Special Appropriations, with spending restricted to the purposes in the Appropriation Acts.

Appropriation Bill (No. 1)

This Bill proposes spending from the CRF for the ordinary annual services of government. Bills proposing appropriations for ordinary annual services cannot be amended by the Senate under section 53 of the Constitution. Once the Bill is passed by Parliament and given Royal Assent, it becomes Appropriation Act (No. 1).

119

Glossary

Appropriation Bill (No. 2)

This Bill proposes spending from the CRF for purposes other than the ordinary annual services of government. Under existing arrangements between the two Houses of Parliament, this Bill includes appropriation funding of administered expenses for new outcomes, for payments to the states and territories, and for departmental or administered capital. Funding for extensions to existing programmes can be included in Appropriation Bill (No. 1). Once the Bill is passed by Parliament and given Royal Assent, it becomes Appropriation Act (No. 2).

Appropriation Bills (Nos. 3 and 4)

If an amount provided in Appropriation Acts (Nos. 1 or 2) is not enough to meet approved expenditure in a financial year, supplementary appropriation may be sought in Appropriation Bills (Nos. 3 or 4). Once these Bills are passed by Parliament and given royal assent, they become the Appropriation Acts (Nos. 3 and 4). They are also commonly referred to as the Additional Estimates Bills.

Assets Future economic benefits controlled by an entity as a result of past transactions or other past events.

Average staffing level The average number of employees receiving salary/wages (or compensation in lieu of salary/wages) over a financial year, with adjustments for casual and part-time employees to show the full-time equivalent.

Budget Paper 1 (BP1) Budget Strategy and Outlook. Provides information and analysis on whole-of-government expenditure and revenue.

Budget Paper 2 (BP2) Budget Measures. Provides a description of each budget measure by Portfolio.

Budget Paper 3 (BP3) Australia’s Federal Relations. Provides information and analysis on federal funding provided to the states and territories.

Budget Paper 4 (BP4) Agency Resourcing. Details total resourcing available to agencies.

Capital Expenditure Expenditure by an agency on capital projects; for example, purchasing a building.

120

Glossary

Consolidated Revenue Fund (CRF)

The principal operating fund from which money is drawn to pay for the activities of the Government. Section 81 of the Australian Constitution provides that all revenue raised or monies received by the Executive Government forms one consolidated revenue fund from which appropriations are made for the purposes of the Australian Government.

Departmental Capital Budget (DCB)

Net cash appropriation arrangements involve the cessation of funding for depreciation, amortisation and make good expenses. Funding for these expenses has been replaced with a collection development and acquisition budget (CDAB) for designated collection institutions (DCIs), and departmental capital budgets (DCBs).

Departmental item Resources (assets, liabilities, revenues and expenses) that agency chief executive officers control directly. This includes outsourced activities funded and controlled by the agency. Examples of departmental items include agency running costs, accrued employee entitlements and net appropriations. A departmental item is a component of a departmental programme.

Depreciation Apportionment of an asset’s capital value as an expense over its estimated useful life to take account of normal usage, obsolescence, or the passage of time.

Equity or net assets Residual interest in the assets of an entity after deduction of its liabilities.

Entity A department, agency, company or authority under the Public Governance, Performance and Accountability Act 2013 (PGPA Act) or any other Commonwealth statutory authority.

Estimated actual expenses

Details of the current year’s estimated final figures as included in the Budget documentation. As the Budget is released in May each year, but the financial year does not close off until 30 June, the current year numbers that are used for comparison with Budget amounts can only be estimates.

Expenditure Spending money from the Consolidated Revenue Fund or a notional payment to a PGPA agency.

121

Glossary

Expense Decreases in economic benefits in the form of outflows or depletions of assets or incurrence of liabilities that result in decreases in equity, other than those relating to distributions to equity participants.

Expenses not requiring appropriation in the Budget year

Expenses not involving a cash flow impact are not included within the calculation of an appropriation. An example of such an event is goods or services received free of charge that are then expensed; for example, ANAO audit services. The ANAO does not charge for audit services; however, the expense must be recognised. Similarly, bad debts are recognised as an expense but are not recognised for the purpose of calculating appropriation amounts to be sought from Parliament.

Financial Management and Accountability Act 1997 (FMA Act)

The FMA Act sets out the financial management, accountability and audit obligations of agencies (including departments) that are financially part of the Commonwealth (and form part of the General Government Sector). The FMA Act has been replaced by the PGPA Act.

Forward estimates period

The three years following the Budget year. For example if 2014-15 is the Budget year, 2015-16 is forward year 1, 2016-17 is forward year 2 and 2017-18 is forward year 3. This period does not include the current or Budget year.

Funds Money that has been appropriated but not drawn from the Consolidated Revenue Fund.

Income Total value of resources earned or received to cover the production of goods and services.

Make good Make good is the cost of dismantling and removing an item and restoring the site on which it is located, the obligation for which an entity incurs either when the item is acquired or as a consequence of having used the item during a particular period for purposes other than to produce inventories during that period. A common example of make good in the public sector is the restoration of office premises at the end of a lease period.

122

Glossary

Measure A new policy or savings decision of the government with financial impacts on the government’s underlying cash balance, fiscal balance, operating balance, headline cash balance, net debt or net worth. Such proposals are normally made in the context of the annual Budget, and are typically published in Budget Paper No. 2, in the Mid-Year Economic and Fiscal Outlook (MYEFO).

Mid-Year Economic and Fiscal Outlook (MYEFO)

The MYEFO provides an update of the government’s budget estimates by examining expenses and revenues in the year to date, as well as provisions for new decisions that have been taken since the Budget. The report provides updated information to allow the assessment of the government’s fiscal performance against the fiscal strategy set out in its current fiscal strategy statement.

‘Movement of Funds’ between years

A ‘movement of funds’ process is carried out twice each year in relation to un-expensed administered operating appropriations. This involves Portfolio ministers submitting requests to the Finance Minister advising of timing changes to funding requirements. If agreed by the Finance Minister, there will be an increase in the amount appropriated in later year(s).

Net cash framework The net cash framework, implemented from the 2010-11 Budget, replaces funding for depreciation and amortisation expenses with a departmental capital budget (DCB) and the funding of make good expenses will cease to be paid in advance.

The net cash framework applies to general government sector agencies that receive funding from annual appropriations directly or via a special account, with the exception the Department of Defence and the Defence Materiel Organisation.

Non-operating Sometimes called ‘capital’ costs.

Official Public Account (OPA)

The OPA is the Australian Government’s central bank account held within the Reserve Bank of Australia. The OPA reflects the operations of the Consolidated Revenue Fund.

Operating Normally related to ongoing, or recurring expenses, such as paying salaries or making programme payments.

123

Glossary

Operating result Equals income less expenses.

Outcome An outcome is the intended result, consequence or impact of government actions on the Australian community.

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

The PGPA Act is the principal legislation concerning the governance, performance and accountability of, and the use and management of public resources by the Commonwealth.

Portfolio Budget Statements

Budget related paper detailing budget initiatives and explanations of appropriations specified by outcome and programme by each agency within a Portfolio.

Programme Activity that delivers benefits, services or transfer payments to individuals, industry and/or the community as a whole, with the aim of achieving the intended result specified in an outcome statement.

Programme support The agency running costs allocated to a programme. This is funded as part of the agency’s departmental appropriations.

Special account Balances existing within the CRF that are supported by standing appropriations, PGPA Act s.78, s.79 and s.80). Special accounts allow money in the CRF to be acknowledged as set-aside (hypothecated) for a particular purpose. Amounts credited to a special account can only be spent for the purposes of the special account. Special accounts can only be established by a written determination of the Finance Minister (s. 78 of the PGPA Act) or through an Act of Parliament (referred to in s. 80 of the PGPA Act).

Special appropriations (including standing appropriations)

An amount of money appropriated by a particular Act of Parliament for a specific purpose and number of years. For special appropriations, the authority to withdraw funds from the CRF does not generally cease at the end of the financial year.

Standing appropriations are a subcategory consisting of ongoing special appropriations – the amount appropriated will depend on circumstances specified in the legislation.

124

Acronyms

FREQUENTLY USED ACRONYMS

ABA Aboriginals Benefit Account

AAS Australian Accounting Standards

ACB Administered Capital Budget

AHL Aboriginal Hostels Limited

ALCNT Anindilyakwa Land Council

ALRA Aboriginal Land Rights (Northern Territory) Act 1976

ANAO Australian National Audit Office

ATSI Act Aboriginal and Torres Strait Islander Act 2005

APS Australian Public Service

APSC Australian Public Service Commission

CAC Act Commonwealth Authorities and Companies Act 1997

CDAB Collection Development and Acquisition Budget

CDEP Community Development Employment Projects

CEO Chief Executive Officer

CLC Central Land Council

COAG Council of Australian Governments

CRF Consolidated Revenue Fund

DCB Departmental Capital Budget

FMA Act Financial Management and Accountability Act 1997

G20 Group of 20 Meeting

IBA Indigenous Business Australia

ILC Indigenous Land Corporation

KPI Key Performance Indicator

125

Acronyms

MYEFO Mid-Year Economic and Fiscal Outlook

NADC National Australia Day Council

NLC Northern Land Council

OBS Outback Stores Pty Ltd

OCO Office of the Commonwealth Ombudsman

OIGIS Office of the Inspector-General of Intelligence and Security

ONA Office of National Assessments

OOSGG Office of the Official Secretary to the Governor-General

OPA Official Public Account

OTM Other Trust Monies

PGPA Act Public Governance, Performance and Accountability Act 2013

PM&C Department of the Prime Minister and Cabinet

RJCP Remote Jobs and Communities Programme

SOETM Services for Other Entities and Trust Monies special accounts

TLC Tiwi Land Council

TSRA Torres Strait Regional Authority

WBACC Wreck Bay Aboriginal Community Council

126

Date post:	08-Mar-2020
Category:	Documents
Upload:	others
View:	1 times
Download:	0 times

Department of the Prime Minister and Cabinet | - … · Web viewThe lead entity for measure...

Documents