Portfolio Additional Estimates Statements 2014-15
Immigration and Border Protection Portfolio
Explanations of Additional Estimates 2014-15
© Commonwealth of Australia 2015
ISBN 978-1-920996-38-3 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 Immigration and Border Protection logo, photographs, images, signatures and where otherwise stated. The full licence terms are available from http://creativecommons.org/licenses/by/3.0/au/legalcode.
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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 Inquiries regarding this licence and any other use of this document are welcome at: Department of Immigration and Border Protection Steven Groves, Portfolio Chief Finance Officer, (02) 6264 1235
iii
MINISTER
PARLIAMENT HOUSE
CANBERRA 2600
President of the Senate
Australian Senate
Parliament House
CANBERRA ACT 2600
Speaker
House of Representatives
Parliament House
CANBERRA ACT 2600
Dear Mr President
Dear Madam Speaker
I hereby submit Portfolio Additional Estimates Statements in support of the
2014-15 Additional Estimates for the Immigration and Border Protection 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.
Yours sincerely
The Hon. Peter Dutton MP
Minister for Immigration and Border Protection
iv
Abbreviations and conventions The following notations may be used:
NEC/nec not elsewhere classified
- nil
.. not zero, but rounded to zero
na not applicable (unless otherwise specified)
nfp not for publication
$m $ million
Figures in tables and in the text may be rounded. Figures in text are generally rounded
to one decimal place, whereas figures in tables are generally rounded to the nearest
thousand. Discrepancies in tables between totals and sums of components are due to
rounding.
ENQUIRIES
Should you have any enquiries regarding this publication please contact Steven
Groves, Chief Finance Officer in the Department of Immigration and Border Protection
on (02) 6264 1235.
A copy of this document can be located on the Australian Government Budget website
at: http://www.budget.gov.au.
USER GUIDE TO THE
PORTFOLIO ADDITIONAL ESTIMATE STATEMENTS
7
USER GUIDE The purpose of the Portfolio Additional Estimates Statements (PAES), like that of the
Portfolio Budget Statements (PB Statements), is to inform Senators and Members of
Parliament of the proposed allocation of resources to Government outcomes by entities
within the portfolio. The focus of the PAES differs from the PB Statements in one
important aspect. While the PAES include an Entity Resource Statement to inform
Parliament of the revised estimate of the total resources available to an entity, the focus
of the PAES is on explaining the changes in resourcing by outcome(s) since the Budget.
As such, the PAES provides information on new measures and their impact on the
financial and/or non-financial planned performance of programmes supporting those
outcomes.
The PAES facilitate understanding of the proposed appropriations in Appropriation
Bills (Nos. 3 and 4) 2014-15. In this sense the PAES is declared by the Additional
Estimates Appropriation Bills to be a ‘relevant document’ to the interpretation of the
Bills according to section 15AB of the Acts Interpretation Act 1901.
Whereas the Mid-Year Economic and Fiscal Outlook (MYEFO) 2014-15 is a mid-year
budget report which provides updated information to allow the assessment of the
Government’s fiscal performance against its fiscal strategy, the PAES update the most
recent budget appropriations for entities within the portfolio.
User Guide
8
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.
Index (Optional) Alphabetical guide to the Statements
9
CONTENTS
Portfolio Overview....................................................................................................... 13
Department of Immigration and Border Protection ................................................. 19
Migration Review Tribunal and refugee review Tribunal ........................................ 65
Australian Customs and Border Protection Service ............................................... 85
Glossary ..................................................................................................................... 110
PORTFOLIO OVERVIEW
13
IMMIGRATION AND BORDER PROTECTION PORTFOLIO OVERVIEW
MINISTERS AND PORTFOLIO RESPONSIBILITIES
The portfolio has two Ministers, the Hon Peter Dutton MP, the Minister for
Immigration and Border Protection, and Senator, the Hon Michaelia Cash, Assistant
Minister for Immigration and Border Protection.
The portfolio agencies—all of which are The Public Governance, Performance and
Accountability Act 2013 (PGPA Act) entities—are:
the Department of Immigration and Border Protection (DIBP)
the Australian Customs and Border Protection Service (ACBPS)
the Migration Review Tribunal and Refugee Review Tribunal (MRT–RRT).
Portfolio Overview
14
Figure 1: Immigration and Border Protection Portfolio Structure and Outcomes
Minister for Immigration and Border Protection The Hon Peter Dutton MP
Assistant Minister for Immigration and Border Protection
Senator the Hon Michaelia Cash
Migration Review Tribunal and Refugee Review Tribunal Principal Member: Ms Kay Ransome
Outcome 1 To provide correct and preferable decisions for visa applicants and
sponsors through independent, fair, just, economical, informal and quick merits reviews of migration and refugee decisions.
Department of Immigration and Border Protection Secretary: Mr Michael Pezzullo
Outcome 1 Support a prosperous and inclusive Australia through managing temporary and permanent migration, entry through Australia's borders, and Australian citizenship.
Outcome 2 Support Australia's international and humanitarian obligations by providing
protection, resettlement and assistance to refugees and those in humanitarian need, including through arrangements with other countries.
Outcome 3 Support Australia's border protection through managing the stay and
departure of all non-citizens.
Australian Customs and Border Protection Service Chief Executive Officer: Mr Roman Quaedvlieg APM
Outcome 1 The protection of the safety, security and commercial interests of
Australians through border protection designed to support legitimate trade and travel and ensure collection of border revenue and trade statistics.
Office of the Migration Agents Registration Authority
Chief Executive Officer: Mr Steve Ingram
(Included in Outcome 1 above)
Portfolio Overview
15
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
Receipts TotalBill No. 3 Bill No. 4 Special
$m $m $m $m $mDepartment of Immigration and CitizenshipAdministered appropriations 24.2 - - - 24.2Departmental appropriations 19.6 7.8 - 32.7 60.1Total: 43.8 7.8 - 32.7 84.3
MRT-RRTAdministered appropriations - - - - -Departmental appropriations 23.4 - - - 23.4Total: 23.4 - - - 23.4
Australian Customs and Border Protection ServiceAdministered appropriations - - 60.0 - 60.0Departmental appropriations 68.2 16.1 - 2.6 86.9Total: 68.2 16.1 60.0 2.6 146.9
Portfolio total 135.4 23.9 60.0 35.3 254.6
Less amounts transferred within portfolio - - - - -
254.6
Appropriation
Resources available within portfolio:
IMMIGRATION AND BORDER
PROTECTION ADDITIONAL ESTIMATES
STATEMENTS
Department of Immigration and Border Protection ................................................. 19
Migration Review Tribunal and refugee review Tribunal ........................................ 65
Australian Customs and Border Protection Service ............................................... 85
DIBP Additional Estimates Statements
19
DEPARTMENT OF IMMIGRATION AND BORDER PROTECTION
Section 1: Entity Overview and Resources .............................................................. 21
1.1 Strategic Direction ................................................................................................. 21
1.2 Entity Resource Statement .................................................................................... 21
1.3 Entity Measures table ............................................................................................ 24
1.4 Additional Estimates and variations ...................................................................... 26
1.5 Breakdown of additional estimates by appropriation bill ....................................... 30
Section 2: Revisions to Entity Resources and Planned Performance .................. 33
2.1 Resources and performance information .............................................................. 33
Section 3: Explanatory Tables and Budgeted Financial Statements ..................... 45
3.1 Explanatory Tables ................................................................................................ 46
3.2 Budgeted financial statements .............................................................................. 47
DIBP Additional Estimates Statements
21
Department of Immigration and Border Protection
SECTION 1: ENTITY OVERVIEW AND RESOURCES 1.1 STRATEGIC DIRECTION
The strategic direction statement for the Department of Immigration and Border
Protection (DIBP) can be found in the 2014-15 Portfolio Budget Statements. There are
no changes to DIBP’s strategic direction as a result of Additional Estimates.
1.2 ENTITY RESOURCE STATEMENT
The Entity Resource Statement details the resourcing for DIBP 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 No. 4, Special
Appropriations and Special Accounts.
DIBP Additional Estimates Statements
22
Table 1.1: DIBP Resource Statement — Additional Estimates for 2014-15 as at Additional Estimates February 2015
Total Estimate as Proposed Totalavailable at Budget + Additional = estimate
appropriation Estimate at AdditionalEstimates
2013-14 2014-15 2014-15 2014-15$'000 $'000 $'000 $'000
Ordinary annual services1
Departmental appropriationPrior year departmental appropriation2 339,696 477,495 - 477,495Departmental appropriation3 1,551,228 1,503,467 19,587 1,523,054s74 Retained Revenue Receipts4 100,519 60,807 32,681 93,488Total 1,991,443 2,041,769 52,268 2,094,037
Administered expenses5
Outcome 1 - 5,365 13,685 19,050Outcome 2 49,129 149,886 2,520 152,406Outcome 3 15,922 2,307,813 8,021 2,315,834Outcome 46 3,187,014 - -Outcome 56 279,514 - -Outcome 66 2,284 - -Total 3,533,863 2,463,064 24,226 2,487,290
Total ordinary annual services 5,525,306 A 4,504,833 76,494 4,581,327
Other services7
Departmental non-operatingEquity injections 26,056 3,127 7,843 10,970Total 26,056 3,127 7,843 10,970
Administered non-operatingAdministered assets and liabilities 505,200 291,359 - 291,359Total 505,200 291,359 - 291,359
Total other services 531,256 B 294,486 7,843 302,329
Total available annual appropriations 6,056,562 4,799,319 84,337 4,883,656
Special appropriationsSpecial appropriations limited
by criteria/entitlementMigration Act 1958, section 332B - - - -
Total special appropriations - C - - -Total appropriations excluding
Special Accounts 6,056,562 4,799,319 84,337 4,883,656
DIBP Additional Estimates Statements
23
Table 1.1: DIBP Resource Statement — Additional Estimates for 2014-15 as at Additional Estimates February 2015 (continued)
Total Estimate as Proposed Totalavailable at Budget + Additional = estimate
appropriation Estimate at AdditionalEstimates
2013-14 2014-15 2014-15 2014-15$'000 $'000 $'000 $'000
Special AccountsOpening balance8 187 60 - 60Appropriation receipts - - -Non-appropriation receipts to Special Accounts - - -
Total Special Account 187 D 60 - 60Total resourcingA+B+C+D 6,056,749 4,799,379 84,337 4,883,716Less appropriations drawn from
annual or special appropriations aboveand credited to special accounts - - -
Total net resourcing for agency DIBP 6,056,749 4,799,379 84,337 4,883,716 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 $85.9 million 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 $18.7 million in 2014-15 for the Administered Capital Budget (refer to table 3.2.10 for further details). For accounting purposes this amount has been designated as 'contributions by owners'. 6. Old structure is included to record the figures for the 2013-14 actual. 7. Appropriation Act (No. 2) 2014-2015 and Appropriation Bill (No. 4) 2014-2015. 8. Estimated opening balance for Special Accounts [less ‘Special Public Money’ held in a Services for a Services for Other Entities and Trust Moneys Special Accounts (SOETM)]. For further information on Special Accounts see Table 3.1.1. Reader note: All figures are GST exclusive.
DIBP Additional Estimates Statements
24
1.3 ENTITY MEASURES TABLE
Table 1.2 summarises new Government measures taken since the 2014-15 Budget. The
table is split into revenue, expense and capital measures, with the affected programme
identified.
Table 1.2: DIBP 2014-15 Measures since Budget
Programme 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000
Revenue measures Partner Visas - increased application charge
Administered revenues 1.2 48,614 102,765 108,283 113,949 Departmental revenues - - - -
Total 48,614 102,765 108,283 113,949
Total revenue measuresAdministered 48,614 102,765 108,283 113,949 Departmental - - - -
Total 48,614 102,765 108,283 113,949
Expense measuresNational security - additional counter-terrorism funding
Administered expenses - - - - Departmental expenses 1.3 11,499 11,889 9,652 9,404
Total 11,499 11,889 9,652 9,404
Enhancing passenger processing systems in regional countries
Administered expenses 1.1 13,796 2,126 - - Departmental expenses 1.3 (124) (114) - -
Total 13,672 2,012 - -
Introduction of Temporary ProtectionVisas and Safe Haven Enterprise Visas
Administered expenses 3.3 74,006 56,619 219,008 56,428 Departmental expenses 2.2, 3.4 (21,133) (59,900) 62,886 4,722
Total 52,873 (3,281) 281,894 61,150
Illegal Maritime Arrivals - managing thelegacy caseload in Australia
Administered expenses 3.3, 3.5 (353,889) (208,514) 76,009 76,112 Departmental expenses 3.4, 3.6 (29,615) (17,834) 23,055 22,990
Total (383,504) (226,348) 99,064 99,102
DIBP Additional Estimates Statements
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Table 1.2: DIBP 2014-15 Measures since Budget (continued)
Programme 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000
Onshore immigration detention network- renegotiating major service provider contracts
Administered expenses 3.3 (50,273) (44,725) (19,545) (5,506) Departmental expenses - - - -
Total (50,273) (44,725) (19,545) (5,506)
Total expense measuresAdministered (316,360) (194,494) 275,472 127,034 Departmental (39,373) (65,959) 95,593 37,116
Total (355,733) (260,453) 371,065 164,150
Capital measures Offshore processing for Illegal Maritime Arrivals - discontinuation of capital works
Administered capital 3.5 (80,000) - - - Departmental capital - - - -
Total (80,000) - - -
National security - additional counter-terrorism funding
Administered capital - - - - Departmental capital 1.3 7,042 2,626 1,990 1,006
Total 7,042 2,626 1,990 1,006
Introduction of Temporary ProtectionVisas and Safe Haven Enterprise Visas
Administered capital - - - - Departmental capital 2.2 801 2,211 - -
Total 801 2,211 - -
Nauru correctional facilityAdministered capital 3.5 17,000 - - - Departmental capital - - - -
Total 17,000 - - -
Total capital measuresAdministered (63,000) - - - Departmental 7,843 4,837 1,990 1,006
Total (55,157) 4,837 1,990 1,006 Decisions taken but not yetannounced - - - -
DIBP Additional Estimates Statements
26
1.4 ADDITIONAL ESTIMATES AND VARIATIONS
The following tables detail the changes to the resourcing for entity DIBP 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 parameter adjustments.
Table 1.3: Additional Estimates and Variations to Outcomes from Measures since 2014-15 Budget
Programme 2014-15 2015-16 2016-17 2017-18impacted $'000 $'000 $'000 $'000
Outcome 1Increase in estimates (administered)
Enhancing passenger processing systems in regional countries 1.1 13,796 2,126 - -Partner Visas - increased application charge 1.2 48,614 102,765 108,283 113,949
Net impact on estimates for Outcome 1 (administered) 62,410 104,891 108,283 113,949
Increase in estimates (departmental)National security - additional counter-terrorism funding 1.3 18,541 14,515 11,642 10,410
Decrease in estimates (departmental)Enhancing passenger processing systems in regional countries 1.3 (124) (114) - -
Net impact on estimates for Outcome 1 (departmental) 18,417 14,401 11,642 10,410
Outcome 2Increase in estimates (departmental)
Introduction of Temporary Protection Visas and Safe Haven Enterprise Visas 2.2 1,093 3,174 962 972
Net impact on estimates for Outcome 2 (departmental) 1,093 3,174 962 972
DIBP Additional Estimates Statements
27
Table 1.3: Additional Estimates and Variations to Outcomes from Measures since 2014-15 Budget (continued)
Programme 2014-15 2015-16 2016-17 2017-18impacted $'000 $'000 $'000 $'000
Outcome 3Increase in estimates (administered)
Introduction of Temporary Protection Visas and Safe Haven Enterprise Visas 3.3 74,006 56,619 219,008 56,428Illegal Maritime Arrivals - managing the legacy caseload in Australia 3.3 2,341 (37,200) 95,051 93,149Nauru correctional facility 3.5 17,000 - - -
Decrease in estimates (administered)Onshore immigration detention network - renegotiating major service provider contracts 3.3 (50,273) (44,725) (19,545) (5,506)Offshore processing for Illegal Maritime Arrivals - discontinuation of capital works 3.5 (80,000) - - -Illegal Maritime Arrivals - managing the legacy caseload in Australia 3.5 (356,230) (171,314) (19,042) (17,037)
Net impact on estimates for Outcome 3 (administered) (393,156) (196,620) 275,472 127,034
Decrease in estimates (departmental)Introduction of Temporary Protection Visas and Safe Haven Enterprise Visas 3.4 (21,425) (60,863) 61,924 3,750Illegal Maritime Arrivals - managing the legacy caseload in Australia 3.4-3.6 (29,615) (17,834) 23,055 22,990
Net impact on estimates for Outcome 3 (departmental) (51,040) (78,697) 84,979 26,740
Decisions taken but not yetannounced - - - -
DIBP Additional Estimates Statements
28
Table 1.4: Additional Estimates and Variations to Outcomes from Other Variations
Programme 2014-15 2015-16 2016-17 2017-18impacted $'000 $'000 $'000 $'000
Outcome 1Decrease in estimates (administered)
Indexation pause - 2014-15 Budget 1.1 (111) (182) - -Net impact on estimates
for Outcome 1 (administered) (111) (182) - -Increase in estimates (departmental)
2013-14 Funding Model reconciliation 1.3 27,440 - - -Reallocation of funds - regional data sharing initiative 1.3 550 - - -
Decrease in estimates (departmental)Changes in price & wage indices 1.3 - (848) (834) (853)Communications savings 1.3 (157) (310) (311) (313)Reversal of Non-Contributory Parent and other family visas measure 1.3 (86) - - -Reforming temporary skilled migration and enhancing investor visas 1.3 (132) (131) (131) (132)
Net impact on estimates for Outcome 1 (departmental) 27,615 (1,289) (1,276) (1,298)
Outcome 2Decrease in estimates (administered)
Changes in price & wage indices 2.1 - (250) (250) (244)Indexation pause - 2014-15 Budget 2.3 (40) - - -
Net impact on estimates for Outcome 2 (administered) (40) (250) (250) (244)
Increase in estimates (departmental)2013-14 Funding Model reconciliation 2.2 2,717 - - -
Decrease in estimates (departmental)Changes in price & wage indices 2.2-2.4 - (81) (97) (99)Communications savings 2.2-2.4 (15) (29) (29) (29)
Net impact on estimates for Outcome 2 (departmental) 2,702 (110) (126) (128)
DIBP Additional Estimates Statements
29
Table 1.4: Additional Estimates and Variations to Outcomes from Other Variations (continued)
Programme 2014-15 2015-16 2016-17 2017-18impacted $'000 $'000 $'000 $'000
Outcome 3Increase in estimates (administered)
Funding model adjustments 3.3-3.5 340,964 29,307 - -Reallocation of funds - Nauru and PNG 3.5 126,311 - - -
Decrease in estimates (administered)Indexation pause - 2014-15 Budget 3.1 (227) (491) (743) (734)Changes in price & wage indices 3.1-3.5 - (24) (24) (23)Funding model adjustments 3.3-3.5 - - (170,694) (13,563)
Net impact on estimates for Outcome 3 (administered) 467,048 28,792 (171,461) (14,320)
Increase in estimates (departmental)Funding model adjustments 3.4-3.6 34,795 17,227 - 1139
Decrease in estimates (departmental)Changes in price & wage indices 3.2-3.6 - (551) (488) (320)Communications savings 3.2-3.6 (94) (190) (187) (190)2013-14 Funding Model reconciliation 3.2-3.6 (789) - - -Funding model adjustments 3.4-3.6 - - (72,777) -
Net impact on estimates for Outcome 3 (departmental) 33,912 16,486 (73,452) 629
DIBP Additional Estimates Statements
30
1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION BILL
The following tables detail the Additional Estimates sought for DIBP through
Appropriation Bills Nos. 3 and 4.
Table 1.5: Appropriation Bill (No. 3) 2014-15
2013-14 2014-15 2014-15 Additional ReducedAvailable Budget Revised Estimates Estimates
$'000 $'000 $'000 $'000 $'000ADMINISTERED ITEMSOutcome 1Support a prosperous andinclusive Australia throughmanaging temporary and - 5,365 19,050 13,685 -permanent migration, entrythrough Australia’s borders, andAustralian citizenshipOutcome 2Support Australia’s internationaland humanitarian obligations byproviding protection,resettlement and assistance to 39,719 149,886 152,406 2,520 -refugees and those inhumanitarian need, includingthrough arrangements withother countriesOutcome 3Support Australia’s borderprotection through managing the 3,020,888 2,307,813 2,315,834 8,021 -stay and departure of allnon‑citizensTotal 3,060,607 2,463,064 2,487,290 24,226 -
DIBP Additional Estimates Statements
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Table 1.5: Appropriation Bill (No. 3) 2014-15 (continued)
1. 2013-14 available appropriation is included to allow a comparison of this year's appropriation with what was made available for use in the previous year. Available appropriation is the amount available to be drawn down, and is equal to: Budget Appropriation + Additional Estimates Appropriation + AFM – Savings - Other Reductions (includes all quarantines + movement of funds) +/- Machinery of ="Government transfers - formal reductions determined by the Finance Minister"
2013-14 2014-15 2014-15 Additional ReducedAvailable Budget Revised Estimates Estimates
$'000 $'000 $'000 $'000 $'000
DEPARTMENTAL PROGRAMMESOutcome 1Support a prosperous andinclusive Australia throughmanaging temporary and 588,446 794,984 833,368 38,384 -permanent migration, entrythrough Australia’s borders, andAustralian citizenshipOutcome 2Support Australia’s internationaland humanitarian obligations byproviding protection,resettlement and assistance to 58,686 77,152 88,202 11,050 -refugees and those inhumanitarian need, includingthrough arrangements withother countriesOutcome 3Support Australia’s borderprotection through managing the 651,477 631,387 601,540 - 29,847stay and departure of allnon‑citizensTotal 1,298,609 1,503,523 1,523,110 49,434 29,847Total administered and
departmental 4,359,216 3,966,587 4,010,400 73,660 29,847
DIBP Additional Estimates Statements
32
Table 1.6: Appropriation Bill (No. 4) 2014-15 2013-14 2014-15 2014-15 Additional Reduced
Available Budget Revised Estimates Estimates$'000 $'000 $'000 $'000 $'000
Non-operatingEquity injections 25,506 3,127 10,970 7,843 -
Total non-operating 25,506 3,127 10,970 7,843 -Department of Immigration and Border ProtectionTotal 25,506 3,127 10,970 7,843 -
1. 2013-14 available appropriation is included to allow a comparison of this year's appropriation with what was made available for use in the previous year. Available appropriation is the amount available to be drawn down, and is equal to: Budget Appropriation + Additional Estimates Appropriation + AFM –Savings - Other Reductions (includes all quarantines + movement of funds) +/- Machinery of ="Government transfers - formal reductions determined by the Finance Minister"
DIBP Additional Estimates Statements
33
Section 2: Revisions to Entity Resources and Planned Performance
2.1 RESOURCES AND PERFORMANCE INFORMATION
There have been no significant changes to resources and performance information of
DIBP during 2014-15. Complete details of the resources and performance information
can be found in the Portfolio Budget Statements 2014-15.
OUTCOME 1
Outcome 1 Strategy
There are no changes to any Outcome 1 strategies published in the Portfolio Budget
Statements 2014-15.
Table 2.1.1 Budgeted Expenses and Resources for Outcome 1 2013-14 2014-15
Actual Revisedexpenses estimated
expenses$'000 $'000
Programme 1.1: Border ManagementAdministered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 518 18,850
Total for Programme 1.1 518 18,850
Programme 1.2: Visa and CitizenshipAdministered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) - 200
Total for Programme 1.2 - 200
Programme 1.3: Migration, Border Management and Citizenship
Departmental expensesDepartmental appropriation 1 788,436 822,796
Expenses not requiring appropriation in the Budget year 2 80,334 66,144
Total for Programme 1.3 868,770 888,940
DIBP Additional Estimates Statements
34
Table 2.1.1 Budgeted Expenses and Resources for Outcome 1 (continued) Outcome 1 Totals by appropriation typeAdministered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 518 19,050 Departmental expenses
Departmental appropriation1 788,436 822,796 Expenses not requiring appropriation in the Budget year 2 80,334 66,144
Total expenses for Outcome 1 869,288 907,990
2013-14 2014-15Average Staffing Level (number) 5,586 5,288 1. Departmental Appropriation combines "Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)" and "Retained Revenue Receipts under s74 of the PGPA Act 2013".2. Expenses not requiring appropriation in the Budget year is made up of Depreciation Expense, Amortisation Expense.
Table 2.2.1: Programme Expenses Outcome 1
1. 1. Expenses not requiring appropriation in the Budget year is made up of Depreciation and Amortisation Expense.
2013-14 2014-15 2015-16 2016-17 2017-18Actual Revised Forward Forward Forward
budget year 1 year 2 year 3$'000 $'000 $'000 $'000 $'000
Annual Administered Expenses 518 19,050 6,290 200 200 Annual Departmental Expenses 788,436 822,796 877,569 878,402 896,400 Expenses not requiring appropriation
in the Budget year 1 80,334 66,144 66,144 66,144 66,144
Total Programme expenses 869,288 907,990 950,003 944,746 962,744
DIBP Additional Estimates Statements
35
Table 2.3.1: Programme Component Expenses Outcome 1
2013-14 2014-15 2015-16 2016-17 2017-18
Actual Revised Forward Forward Forwardbudget year 1 year 2 year 3
$'000 $'000 $'000 $'000 $'000
P rogramme 1.1: Border M anagementAnnual administered expenses
Enhanced Border Management 518 18,850 6,090 - -
T otal administered expenses P rogramme 1.1 518 18,850 6,090 - -
P rogramme 1.2: V isa and CitizenshipAnnual administered expenses
Citizenship Testing - 200 200 200 200
T otal administered expenses P rogramme 1.2 - 200 200 200 200
P rogramme 1.3: M igration, Border M anagement and Citizenship
Annual departmental expensesEconomic Migration 109,743 115,689 122,468 122,747 133,483 Family Migration 124,390 122,509 133,136 136,803 136,584 Resident Return Visas, Former Resident
Visas, Australian Declaratory Visas
and Certif icates of Evidence of 22,819 24,057 24,997 25,080 24,981
Resident StatusStudents 88,897 86,381 95,121 95,639 95,649 Temporary Residents (Economic) 89,012 86,485 90,822 91,190 90,874 Temporary Residents (Non–economic) 23,605 16,717 17,357 17,368 17,742 Visitors and W orking Holiday Makers 122,064 119,529 122,009 122,497 122,394 Visitors and W orking Holiday Makers - ETAs 21,027 26,145 27,588 27,611 27,361 Regulation of migration agents 6,328 5,991 5,953 5,972 6,032 Borders 119,984 120,729 123,764 113,793 114,992 Identity 38,862 46,605 52,562 52,930 53,247 Translating and Interpreting Service (T IS) -
On-site Interpreting 19,368 44,352 49,620 53,637 58,072 Translating and Interpreting Service (T IS) -
Telephone Interpreting 10,824 8,630 9,511 10,234 11,026 Decision on Citizenship Status 64,232 61,184 64,206 64,431 65,409 Promoting the Value of Australian Citizenship
Citizenship 7,615 3,937 4,599 4,615 4,699 T otal departmental expenses
P rogramme 1.3 868,770 888,940 943,713 944,546 962,544
T otal administered expenses 518 19,050 6,290 200 200
T otal departmental expenses 868,770 888,940 943,713 944,546 962,544
T otal P rogramme expenses Outcome 1 869,288 907,990 950,003 944,746 962,744
DIBP Additional Estimates Statements
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OUTCOME 2
Outcome 2 Strategy
There are no changes to any Outcome 2 strategies published in the Portfolio Budget
Statements 2014-15.
Table 2.1.2 Budgeted Expenses and Resources for Outcome 2 2013-14 2014-15
Actual Revisedexpenses estimated
expenses$'000 $'000
Programme 2.1: Refugee and Humanitarian AssistanceAdministered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 50,558 69,320
Total for Programme 2.1 50,558 69,320
Programme 2.2: Refugee and Humanitarian Assistance Departmental expenses
Departmental appropriation 1 74,335 70,399 Expenses not requiring appropriation in the Budget year 2 3,683 3,159
Total for Programme 2.2 78,018 73,558 Total Programme Refugee and Humanitarian Assistance 128,576 142,878
Programme 2.3: Regional CooperationAdministered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 68,418 83,086
Total for Programme 2.3 68,418 83,086
Programme 2.4: Regional CooperationDepartmental expenses
Departmental appropriation 1 20,693 15,100 Expenses not requiring appropriation in the Budget year 2 1,047 757
Total for Programme 2.4 21,740 15,857 Total Programme Regional Cooperation 90,158 98,943
DIBP Additional Estimates Statements
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Table 2.1.2 Budgeted Expenses and Resources for Outcome 2 (continued) 2013-14 2014-15
Actual Revisedexpenses estimated
expenses$'000 $'000
Outcome 2 Totals by appropriation typeAdministered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 118,976 152,406 Departmental expenses
Departmental appropriation 1 95,028 85,499 Expenses not requiring appropriation in the Budget year 2 4,730 3,916
Total expenses for Outcome 2 218,734 241,821
2013-14 2014-15Average Staffing Level (number) 594 5621. Departmental Appropriation combines "Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)" and "Retained Revenue Receipts under s74 of the PGPA Act 2013".2. Expenses not requiring appropriation in the Budget year is made up of Depreciation Expense, Amortisation Expense.
Table 2.2.2 Programme Expenses Outcome 2
2013-14 2014-15 2015-16 2016-17 2017-18Actual Revised Forward Forward Forward
budget year 1 year 2 year 3$'000 $'000 $'000 $'000 $'000
Annual Administered Expenses 118,976 152,406 121,521 61,071 57,459 Annual Departmental Expenses 95,028 85,499 105,653 134,421 136,898 Expenses not requiring appropriation
in the Budget year 1 4,730 3,916 3,916 3,916 3,916
Total Programme expenses 218,734 241,821 231,090 199,408 198,273 1 Expenses not requiring appropriation in the Budget year is made up of Depreciation and Amortisation Expense.
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Table 2.3.2 Programme Component Expenses Outcome 2 2013-14 2014-15 2015-16 2016-17 2017-18
Actual Revised Forward Forward Forwardbudget year 1 year 2 year 3
$'000 $'000 $'000 $'000 $'000Programme 2.1: Refugee and Humanitarian
Assistance Annual administered expenses
Allowances for persons granted temporary visas in the Humanitarian Program - 53 52 52 50
Payments for the Asylum SeekerAssistance Scheme 15,325 29,278 5,277 5,237 5,118 Application Assistance Scheme - onshore protection 3,007 2,955 3,039 3,093 3,044
Initiatives to address the situation of displaced persons and promote sustainable returns 602 249 - - -
International Organization for Migration -contribution 1,112 762 762 762 762
Refugee and humanitarian passage,associated costs and related services 18,514 16,778 17,133 17,177 16,782
Secretariat for Inter-GovernmentalConsultations on migration, asylumand refugees - membership contribution 125 134 134 134 134
Grant to Refugees Council of Australia 140 140 140 140 140 Supervision and welfare for
unaccompanied humanitarian minors 11,733 18,971 15,933 3,929 3,884
Total administered expensesProgramme 2.1 50,558 69,320 42,470 30,524 29,914
Programme 2.2: Refugee and Humanitarian Assistance
Annual departmental expensesRefugee and Humanitarian Assistance 30,749 39,667 50,770 74,226 78,658 Temporary Protection and Protection
Visas on-shore 47,269 33,891 43,246 47,928 46,374
Total departmental expensesProgramme 2.2 78,018 73,558 94,016 122,154 125,032
Total Programme Refugee and Humanitarian Assistance 128,576 142,878 136,486 152,678 154,946
DIBP Additional Estimates Statements
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Table 2.3.2 Programme Component Expenses Outcome 2 (continued) 2013-14 2014-15 2015-16 2016-17 2017-18
Actual Revised Forward Forward Forwardbudget year 1 year 2 year 3
$'000 $'000 $'000 $'000 $'000
Programme 2.3: Regional CooperationAnnual administered expenses
Management and Care of Irregular Immigrants in Indonesia - - - - -
Regional Cooperation and Capacity Building Programme 59,406 81,335 79,051 30,547 27,545
Regional Support Office 1,720 1,751 - - - Combatting People Smuggling- Address
irregular migration in region 7,292 - - - -
Total administered expensesProgramme 2.3 68,418 83,086 79,051 30,547 27,545
Programme 2.4: Regional CooperationAnnual departmental expenses
Regional Cooperation 21,740 15,857 15,553 16,183 15,782
Total departmental expensesProgramme 2.4 21,740 15,857 15,553 16,183 15,782
Total Programme Regional Cooperation 90,158 98,943 94,604 46,730 43,327 Total administered expenses 118,976 152,406 121,521 61,071 57,459 Total departmental expenses 99,758 89,415 109,569 138,337 140,814 Total Programme expenses Outcome 2 218,734 241,821 231,090 199,408 198,273
DIBP Additional Estimates Statements
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OUTCOME 3
Outcome 3 Strategy
There are no changes to any Outcome 3 strategies published in the Portfolio Budget
Statements 2014-15.
Table 2.1.3 Budgeted Expenses and Resources for Outcome 3 2013-14 2014-15
Actual Revisedexpenses estimated
expenses$'000 $'000
Programme 3.1: Compliance, Detention and Status Resolution
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 84,163 83,317
Expenses not requiring appropriation in the Budget year 2 21,829 15,883
Total for Programme 3.1 105,992 99,200
Programme 3.2: Compliance, Detention and Status Resolution
Departmental expensesDepartmental appropriation 1 220,203 188,751
Expenses not requiring appropriation in the Budget year 2 14,805 11,451
Total for Programme 3.2 235,008 200,202 Total Programme Compliance, Detention and Status
Resolution 341,000 299,402
Programme 3.3: IMA Onshore ManagementAdministered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 1,786,162 1,593,740 Expenses not requiring appropriation in the Budget year 2 29,628 49,193
Total for Programme 3.3 1,815,790 1,642,933 Programme 3.4: IMA Onshore ManagementDepartmental expenses
Departmental appropriation 1 371,755 362,968 Expenses not requiring appropriation in the Budget year 2 20,184 15,863
Total for Programme 3.4 391,939 378,831 Total Programme IMA Onshore Management 2,207,729 2,021,764
DIBP Additional Estimates Statements
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Table 2.1.3 Budgeted Expenses and Resources for Outcome 3 (continued) 2013-14 2014-15
Actual Revisedexpenses estimated
expenses$'000 $'000
Programme 3.5: IMA Offshore ManagementAdministered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 876,495 620,066 Expenses not requiring appropriation in the Budget year 2 18,794 13,233
Total for Programme 3.5 895,289 633,299 Programme 3.6: IMA Offshore ManagementDepartmental expenses
Departmental appropriation 1 55,649 48,766 Expenses not requiring appropriation in the Budget year 2 - 76
Total for Programme 3.6 55,649 48,842 Total Programme IMA Offshore Management 950,938 682,141 Outcome 3 Totals by appropriation typeAdministered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 2,746,820 2,297,123 Expenses not requiring appropriation in the Budget year 2 70,251 78,309 Departmental expenses
Departmental appropriation 1 647,607 600,485 Expenses not requiring appropriation in the Budget year 2 34,989 27,390
Total expenses for Outcome 3 3,499,667 3,003,307
2013-14 2014-15Average Staffing Level (number) 3,142 2,974 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.
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Table 2.2.3 Programme Expenses Outcome 3 2013-14 2014-15 2015-16 2016-17 2017-18
Actual Revised Forward Forward Forwardbudget year 1 year 2 year 3
$'000 $'000 $'000 $'000 $'000Annual Administered Expenses 2,746,820 2,297,123 1,616,921 1,248,032 991,260 Annual Departmental Expenses 647,607 600,485 522,993 461,197 404,083 Expenses not requiring appropriation
in the Budget year 1 105,240 105,699 105,699 105,699 105,699 Total Programme expenses 3,499,667 3,003,307 2,245,613 1,814,928 1,501,042 1 Expenses not requiring appropriation in the Budget year is made up of Depreciation and Amortisation Expense.
DIBP Additional Estimates Statements
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Table 2.3.3: Programme Component Expenses Outcome 3 2013-14 2014-15 2015-16 2016-17 2017-18
Actual Revised Forward Forward Forwardbudget year 1 year 2 year 3
$'000 $'000 $'000 $'000 $'000Programme 3.1: Compliance, Detention and
Status ResolutionAnnual administered expenses
Compliance Resolution Community Care and Assistance 6,880 13,815 10,242 10,393 10,277
Community Placement and DetentionServices 77,227 70,734 72,386 73,392 76,570
Payments under section 33 (FMA Act ) - Act of Grace Payments 28 100 100 100 100
Recovery of Removal Charges and Detention Costs 8,313 4,042 4,042 4,042 4,042
Foreign Fishers 13,544 10,509 10,510 10,412 10,303
Total administered expensesProgramme 3.1 105,992 99,200 97,280 98,339 101,292
Programme 3.2: Compliance, Detention and Status Resolution
Annual departmental expensesCompliance 88,797 76,162 76,813 77,078 78,388 Community Placement and Detention
Services 30,458 26,277 28,373 28,463 28,897 Status Resolution 82,125 52,033 53,994 52,598 59,100 Returns and Removals 32,440 42,968 39,264 39,522 40,395 Foreign Fishers 1,188 2,762 2,733 2,740 2,833
Total departmental expensesProgramme 3.2 235,008 200,202 201,177 200,401 209,613
Total Programme Compliance, Detention and
Status Resolution 341,000 299,402 298,457 298,740 310,905Programme 3.3: IMA Onshore
ManagementAnnual administered expenses
Community Placements and Detention Services - onshore 1,813,927 1,641,936 1,266,004 892,260 625,940
Returns, Removals and Reintegration Assistance Packages - Onshore 1,863 997 1,075 1,075 2,420
Total administered expensesProgramme 3.3 1,815,790 1,642,933 1,267,079 893,335 628,360
DIBP Additional Estimates Statements
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Table 2.3.3: Programme Component Expenses Outcome 3 (continued) 2013-14 2014-15 2015-16 2016-17 2017-18
Actual Revised Forward Forward Forwardbudget year 1 year 2 year 3
$'000 $'000 $'000 $'000 $'000Programme 3.4: IMA Onshore
ManagementAnnual departmental expenses
Illegal Maritime Arrivals OnshoreManagement 391,939 378,831 320,395 259,535 192,857
Returns and Removals - Onshore - - - - -
Total departmental expensesProgramme 3.4 391,939 378,831 320,395 259,535 192,857
Total Programme IMA OnshoreManagement 2,207,729 2,021,764 1,587,474 1,152,870 821,217
Programme 3.5: IMA OffshoreManagement
Annual administered expensesOffshore Processing Services 893,426 632,302 329,796 333,592 337,497 Returns, Removals and Reintegration
Assistance Packages - Offshore 1,863 997 1,075 1,075 2,420
Total administered expensesProgramme 3.5 895,289 633,299 330,871 334,667 339,917
Programme 3.6: IMA OffshoreManagement
Annual departmental expensesIllegal Maritime Arrivals Offshore
Management 55,649 48,842 28,811 28,651 29,003 Returns and Removals - Offshore - - - - -
Total departmental expensesProgramme 3.6 55,649 48,842 28,811 28,651 29,003
Total Programme IMA OffshoreManagement 950,938 682,141 359,682 363,318 368,920
Total administered expenses 2,817,071 2,375,432 1,695,230 1,326,341 1,069,569 Total departmental expenses 682,596 627,875 550,383 488,587 431,473
Total Programme expenses Outcome 3 3,499,667 3,003,307 2,245,613 1,814,928 1,501,042
DIBP Additional Estimates Statements
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Table 2.1.4 Budgeted Expenses for Old Programmes ceased or transferred as part of MOG
2013-14 2014-15Actual Revised
expenses estimatedexpenses
$'000 $'000Programme 1.1: Visa and MigrationAdministered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 209 -
Expenses not requiring appropriation in the Budget year 1 - -
Total for Old Programme 1.1 - Administered 209 -
Programme 5.1: Settlement Services for Migrants and RefugeesAdministered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 108,337 -
Expenses not requiring appropriation in the Budget year 1 - -
Total for Old Programme 5.1 - Administered 108,337 -
Program 6.1: Multicultural and Citizenship ServicesAdministered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 2,151 -
Total for Programme 6.1 - Administered 2,151 -
Old Outcome Totals by appropriation typeAdministered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 110,697 - Expenses not requiring appropriation in the Budget year 1 - -
Total expenses for Old Outcomes 110,697 -
2013-14 2014-15Average Staffing Level (number) - -
DIBP Additional Estimates Statements
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Section 3: Explanatory Tables and Budgeted Financial Statements
3.1 EXPLANATORY TABLES
Estimates of Special Account Flows
Special Accounts provide a means to set aside and record amounts used for specified
purposes. Table 3.1.1 shows the expected additions (receipts) and reductions
(payments) for each account used by DIBP. The corresponding table in the 2014-15 PB
Statements is Table 3.1.2.
Table 3.1.1: Estimates of Special Account Flows and Balances Opening Closingbalance Receipts Payments Adjustments balance2014-15 2014-15 2014-15 2014-15 2014-152013-14 2013-14 2013-14 2013-14 2013-14
Outcome $'000 $'000 $'000 $'000 $'000Australian Population Multicultural and Immigration Research Program Account 1 - - - - - - Section 20 FMA Act (A) 187 - 133 - 54
Total Special Accounts 2014-15 Budget estimate - - - - -
Total Special Accounts2013-14 actual 187 - 133 - 54
(A) = Administered(D) = Departmental
DIBP Additional Estimates Statements
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3.2 BUDGETED FINANCIAL STATEMENTS
3.2.1 Analysis of Budgeted Financial Statements
An analysis of the primary source of movements between the financial statements
published in the 2014-15 Portfolio Budget Statements (PBS) and the 2014-15 Portfolio
Additional Estimates Statements (PAES) is provided below.
Budgeted departmental comprehensive income statement The Department of Immigration and Border Protection (DIBP) is budgeting for a
break-even departmental operating result, adjusted for depreciation and amortisation
expense, in 2014-15.
This statement presents the expected financial result for DIBP and identifies expenses
and revenues on a full accrual basis.
Expenses
In 2014-15, total departmental expenses are expected to increase from $1,584.3 million
(as published in the 2014-15 PBS) to $1,606.2 million, an increase of $21.9 million. This
movement reflects a decrease of $39.4 million due to new measures since Budget, other
variations of $63.1 million across all outcomes and a decrease of $1.6 million in
depreciation and amortisation costs.
Full details of the additional funding for 2014-15 for new measures and other
variations are provided in the tables presented in Section 1 of this document.
Income
In 2014-15, total departmental revenue is expected to increase from $1,485.2 million (as
published in the 2014-15 PBS) to $1,508.8 million. The movement of $23.6 million is
primarily due to a decrease in Revenue from Government (appropriation revenue) of
$9.7 million and an increase in DIBP’s own source revenue of $33.3 million.
Budgeted departmental balance sheet
This statement reports the financial position of the Department, its assets, liabilities
and equity.
In 2014-15, total departmental assets are expected to increase from $784.9 million (as
published in the 2014-15 PBS) to $875.2 million. The increase of $90.2 million is
predominately due to an increase of $80.2 million in the opening balance from the
2013-14 Final Budget Outcome (FBO); and an increase of $10.0 million in the non-
financial assets.
DIBP Additional Estimates Statements
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Departmental liabilities in 2014-15 are expected to increase from $402.4 million (as
published in the 2014-15 PBS) to $476.5 million, an increase of $74.1 million due to a
higher opening balance from the 2013-14 FBO.
Departmental equity is also expected to increase from $382.5 million (as published in
the 2014-15 PBS) to $398.6 million, an increase of $16.1 million in line with the
aforementioned increase in the net assets.
Budgeted departmental statement of cash flows
The cash flow statement reports the extent and nature of cash flows, grouped
according to operating, investing and financing activities.
The budgeted cash flows largely mirror the trends and impacts of the measures
reported above for the income statement and balance sheet.
Capital budget statement—departmental
This statement reports the forward plan for capital expenditure.
Statement of asset movements
This statement reports the budgeted movements by asset class of the Department’s
non-financial assets during the current financial year.
Schedule of budgeted income and expenses administered on behalf of government
This schedule identifies the main revenue and expense items administered by the
Department on behalf of the Government.
Expenses
In 2014-15, administered expenses are expected to increase from $2,480.8 million (as
published in the 2014-15 PBS) to $2,546.9 million, an increase of $66.1 million. The
change in administered expenses reflects an increase in funding from measures and
adjustments taken since the 2014-15 PBS.
Income
In 2014-15, the Department will administer the collection of revenue on behalf of the
Government of $1,747.4 million, which is an increase of $63.2 million in the
administered revenue estimate published in the 2014-15 PBS. The movement in
administered revenue mainly reflects an increase in ‘Fees and fines’.
DIBP Additional Estimates Statements
49
Schedule of budgeted assets and liabilities administered on behalf of government
This schedule reports assets and liabilities administered by the Department on behalf
of the Government.
Schedule of budgeted administered cash flows
This schedule shows the cash flows administered on behalf of the Government. The
cash flows largely reflect the transactions of the schedule of income and expenses.
Schedule for administered capital budget
This statement reports the forward plan for capital expenditure.
Statement of administered asset movements
This statement reports the budgeted movements by asset class of Administered
non-financial assets during the current financial year.
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3.2.2 Budgeted Financial Statements
Departmental Financial Statements
Table 3.2.1: Budgeted Departmental Comprehensive Income Statement (Showing Net Cost of Services)
Actual Revised Forward Forward ForwardBudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
EXPENSESEmployee benefits 875,686 856,100 854,455 836,258 815,505 Supplier 634,551 643,798 642,563 628,876 613,266 Depreciation and amortisation 120,053 97,450 97,450 97,450 97,450 Finance costs 948 3,399 3,802 3,660 3,496 Bad and Doubtful Debts 12,386 5,483 5,395 5,226 5,114 Write-down & impairment of assets 6,099 - - - - Other expenses 1,401 - - - -
Total expenses 1,651,124 1,606,230 1,603,665 1,571,470 1,534,831
LESS: OWN-SOURCE INCOMEOwn-source revenue
Sale of goods and rendering of services 34,703 73,466 76,169 80,792 85,459 Rental income 1,752 1,672 1,704 1,746 1,658 Other revenue 23,833 24,995 13,011 13,102 13,102
Total own-source revenue 60,288 100,133 90,884 95,640 100,219
GainsSale of assets 24 40 40 40 40 Foreign exchange gains - - - - - Other gains 2,802 768 768 768 768
Total gains 2,826 808 808 808 808 Total own-source income 63,114 100,941 91,692 96,448 101,027
Net cost of (contribution by)services 1,588,010 1,505,289 1,511,973 1,475,022 1,433,804
Revenue from Government 1,482,355 1,407,839 1,414,523 1,377,572 1,336,354 Surplus (Deficit) after income tax (105,655) (97,450) (97,450) (97,450) (97,450) OTHER COMPREHENSIVE INCOME
Items not subject to subsequent reclassification to profit or loss
Changes in asset revaluation surplus 6,850
Total other comprehensive income after income tax
6,850 - - - -
Total comprehensive income (loss) (98,805) (97,450) (97,450) (97,450) (97,450)
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Table 3.2.1: Budgeted Departmental Comprehensive Income Statement (Showing Net Cost of Services) (continued) Note: Impact of Net Cash Appropriation Arrangements
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
Total Comprehensive Income (loss) excluding depreciation/amortisation
expenses previously funded through revenue
appropriations 21,248 - - - -
less depreciation/amortisation expenses previously funded 120,053 97,450 97,450 97,450 97,450
through revenue appropriations1
Total Comprehensive Income
(loss) - as per the Statement of Comprehensive Income (98,805) (97,450) (97,450) (97,450) (97,450)
1. From 2010-11, the Government introduced net cash appropriation arrangements where Appropriation Act No. 1 or Bill No. 3 revenue appropriations for the depreciation/amortisation expenses of Non-Corporate Commonwealth Entities were replaced with a separate capital budget (the Departmental Capital Budget, or DCB) provided through Appropriation Act No. 1 or Bill No. 3 equity appropriations. For information regarding DCBs, please refer to Table 3.2.5 Departmental Capital Budget Statement. Note: This statement has been prepared on Australian Accounting Standards basis.
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Table 3.2.2: Budgeted Departmental Balance Sheet (as at 30 June) Actual Revised Forward Forward Forward
Budget estimate estimate estimate2013-14 2014-15 2015-16 2016-17 2017-18
$'000 $'000 $'000 $'000 $'000ASSETSFinancial assets
Cash and cash equivalents 2,906 32,274 32,274 32,274 32,274 Trade and other receivables 424,620 402,410 411,245 411,245 411,245 Other financial assets 5,827 5,827 5,827 5,827 5,827
Total financial assets 433,353 440,511 449,346 449,346 449,346
Non-financial assetsLand and buildings 52,724 57,362 61,904 71,710 78,432 Property, plant and equipment 50,383 78,364 101,213 109,115 118,215 Intangibles 303,711 271,058 237,932 209,400 187,633 Other non-financial assets 27,873 27,873 27,873 27,873 27,873
Total non-financial assets 434,691 434,657 428,922 418,098 412,153
Total assets 868,044 875,168 878,268 867,444 861,499
LIABILITIESPayables
Suppliers 28,918 28,918 28,917 28,918 28,918 Other payables 147,661 167,251 163,260 175,636 168,915
Total payables 176,579 196,169 192,177 204,554 197,833
Interest bearing liabilitiesLeases 1,152 1,152 1,152 1,152 1,152
Total interest bearing liabilities 1,152 1,152 1,152 1,152 1,152
ProvisionsEmployee provisions 254,726 235,130 239,122 226,746 233,467 Other provisions 44,088 44,088 44,088 44,088 44,088
Total provisions 298,814 279,218 283,210 270,834 277,555
Total liabilities 476,545 476,539 476,539 476,540 476,540
Net assets 391,499 398,629 401,729 390,904 384,959
EQUITY*Parent entity interest
Contributed equity 674,881 772,300 864,014 950,639 1,042,144 Reserves 122,900 122,903 122,903 122,903 122,903 Retained surplus
(accumulated deficit) (406,282) (496,574) (585,188) (682,638) (780,088) Total parent entity interest 391,499 398,629 401,729 390,904 384,959
Total Equity 391,499 398,629 401,729 390,904 384,959 Note: This statement has been prepared on Australian Accounting Standards basis.
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Table 3.2.3: Departmental Statement of Changes in Equity – Summary of Movement (Budget Year 2014-15)
Retained Asset Other Contributed Totalearnings revaluation reserves equity/ equity
reserve capital$'000 $'000 $'000 $'000 $'000
Opening balance as at 1 July 2014Balance carried forward from
previous period (406,282) 122,900 - 674,881 391,499 Adjustment for changes in
accounting policies - - - - -
Adjusted opening balance (406,282) 122,900 - 674,881 391,499
Comprehensive incomeOther comprehensive income - - - - -
Surplus (deficit) for the period (97,450) - - - (97,450) Other 7,158 3 - (4) 7,157
Total comprehensive income (90,292) 3 - (4) (90,293)
of which:Attributable to the Australian Government (90,292) 3 - (4) (90,293)
Transactions with ownersContributions by owners
Appropriation (equity injection) - - - 11,520 11,520 Departmental Capital Budget (DCBs) - - - 85,903 85,903
Sub-total transactions with owners - - - 97,423 97,423
Estimated closing balanceas at 30 June 2015 (496,574) 122,903 - 772,300 398,629
Closing balance (496,574) 122,903 - 772,300 398,629
Note: This statement has been prepared on Australian Accounting Standards basis.
DIBP Additional Estimates Statements
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Table 3.2.4: Budgeted Departmental Statement of Cash Flows (as at 30 June)
Actual Revised Forward Forward ForwardBudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
OPERATING ACTIVITIESCash received
Appropriations 1,511,720 1,457,708 1,438,549 1,377,572 1,336,354 Sale of goods and rendering of services
64,835 43,029 47,682 61,385 66,539
Net GST received 32,101 59,814 66,691 60,453 57,607 Other 14,545 37,843 29,012 29,069 28,606
Total cash received 1,623,201 1,598,394 1,581,934 1,528,479 1,489,106
Cash usedEmployees 886,539 883,081 851,972 850,177 810,328 Suppliers 700,881 682,567 727,156 675,598 676,194 Borrowing costs 948 3,408 2,806 2,704 2,584 Other 33,657 - - - -
Total cash used 1,622,025 1,569,056 1,581,934 1,528,479 1,489,106
Net cash from (used by)operating activities 1,176 29,338 - - -
INVESTING ACTIVITIESCash received
Proceeds from sales of property,plant and equipment 36 30 - - -
Total cash received 36 30 - - -
Cash usedPurchase of property, plant,
equipment and intangibles 92,536 97,423 91,715 86,625 91,505 Total cash used 92,536 97,423 91,715 86,625 91,505
Net cash from (used by) investing activities (92,500) (97,393) (91,715) (86,625) (91,505)
FINANCING ACTIVITIESCash received
Contributed equity 92,536 97,423 91,715 86,625 91,505 Total cash received 92,536 97,423 91,715 86,625 91,505
Cash usedRepayment of borrowings 741 - - - - Other - - - - -
Total cash used 741 - - - -
Net cash from (used by) financing activities 91,795 97,423 91,715 86,625 91,505
Net increase (decrease)in cash held 471 29,368 - - - Cash and cash equivalents at the
beginning of the reporting period 2,435 2,906 32,274 32,274 32,274 Cash and cash equivalents at the
end of the reporting period 2,906 32,274 32,274 32,274 32,274 Note: This statement has been prepared on Australian Accounting Standards basis.
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Table 3.2.5: Capital Budget Statement — Departmental Actual Revised Forward Forward Forward
Budget estimate estimate estimate2013-14 2014-15 2015-16 2016-17 2017-18
$'000 $'000 $'000 $'000 $'000CAPITAL APPROPRIATIONS
Capital budget - Bill 1 (DCB) 81,765 85,903 84,947 84,607 90,499 Equity injections - Act No. 2 26,056 10,970 6,768 2,018 1,006
Total capital appropriations 107,821 96,873 91,715 86,625 91,505
Provided for:Purchase of non-financial assets 107,821 96,873 91,715 86,625 91,505
Total Items 107,821 96,873 91,715 86,625 91,505
PURCHASE OF NON-FINANCIALASSETSFunded by capital appropriations 1 26,056 11,520 6,768 2,018 1,006 Funded by capital appropriation - DCB 2 81,765 85,903 84,947 84,607 90,499
TOTAL 107,821 97,423 91,715 86,625 91,505
RECONCILIATION OF CASHUSED TO ACQUIRE ASSETSTO ASSET MOVEMENT TABLE
Total purchases 92,536 97,423 91,715 86,625 91,505 Total cash used to
acquire assets 92,536 97,423 91,715 86,625 91,505 1. Includes both current and prior Act 2 and Bills 4/6 appropriations and special capital appropriations 2. Does not include annual finance lease costs. Include purchase from current and previous years' Departmental Capital Budgets (DCBs). Note: This statement has been prepared on Australian Accounting Standards basis, and it is consistent with information contained in the Statement of Asset Movements and the Budgeted Statement of Cash Flow
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Table 3.2.6: Statement of Asset Movements (2014-15)
Asset Category (as appropriate) Land Buildings Other Computer Total
property, software plant and and
equipment Intangibles$'000 $'000 $'000 $'000 $'000
As at 1 July 2014 Gross book value 400 55,523 60,058 720,021 836,002 Accumulated depreciation/amortisation
and impairment - (3,199) (9,675) (416,310) (429,184) Opening net book balance 400 52,324 50,383 303,711 406,818 CAPITAL ASSET ADDITIONS Estimated expenditure on
new or replacement assets By purchase - appropriation equity 1 - 16,314 40,695 40,414 97,423 Total additions - 16,314 40,695 40,414 97,423 Other movements Depreciation/amortisation expense - (11,676) (12,708) (73,066) (97,450) Other movements - - (6) (1) (7) Total other movements - (11,676) (12,714) (73,067) (97,457)
As at 30 June 2015 Gross book value 400 71,837 100,747 760,434 933,418 Accumulated
and impairment - (14,875) (22,383) (489,376) (526,634) Closing net book balance 400 56,962 78,364 271,058 406,784
1. "Appropriation equity" refers to equity injections or Administered Assets and Liabilities appropriations provided through Appropriation Acts No. 2 and Bill No. 4 2014-15. Note: This statement has been prepared on Australian Accounting Standards basis.
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Schedule of Administered Activity
Table 3.2.7: Schedule of Budgeted Income and Expenses Administered on Behalf of Government (for the period ended 30 June)
Actual Revised Forward Forward ForwardBudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
EXPENSES ADMINISTERED ONBEHALF OF GOVERNMENTSupplier 2,551,742 2,173,392 1,476,974 1,038,623 798,946Subsidies 0 7,463 7,616 6,711 7,211Personal benefits 303,112 287,584 260,002 263,829 242,622Grants 25,562 140 140 140 140Depreciation and amortisation 61,937 74,267 74,267 74,267 74,267Write-down and impairment of assets 100,280 4,042 4,042 4,042 4,042Other expenses 4,631 - - - -
Total expenses administeredon behalf of Government 3,047,264 2,546,888 1,823,041 1,387,612 1,127,228
LESS:OWN-SOURCE INCOMENon-taxation revenue
Fees and fines 1,645,095 1,735,510 1,808,536 1,831,836 1,855,399 Other revenue 18,469 11,879 11,893 11,648 11,648
Total non-taxation revenue 1,663,564 1,747,389 1,820,429 1,843,484 1,867,047
Total own-source revenuesadministered on behalf of Government 1,663,564 1,747,389 1,820,429 1,843,484 1,867,047
Total own-sourced incomeadministered on behalf ofGovernment 1,663,564 1,747,389 1,820,429 1,843,484 1,867,047
Net Cost of (contribution by)services (1,383,700) (799,499) (2,612) 455,872 739,819
Surplus (deficit) after income tax (1,383,700) (799,499) (2,612) 455,872 739,819
OTHER COMPREHENSIVE INCOMEItems not subject to subsequent reclassification to profit or lossChanges in asset revaluation surplus - - - - -
Total other comprehensive income - - - - -
Total comprehensive income (loss) (1,383,700) (799,499) (2,612) 455,872 739,819 Note: This statement has been prepared on Australian Accounting Standards basis.
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Table 3.2.8: Schedule of Budgeted Assets and Liabilities Administered on Behalf of Government (as at 30 June)
Actual Revised Forward Forward ForwardBudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
ASSETS ADMINISTERED ONBEHALF OF GOVERNMENTFinancial assets
Cash and cash equivalents 32,745 32,745 32,745 32,745 32,745Trade and other receivables 25,931 26,522 26,522 26,522 26,522Other financial assets 17,024 17,024 17,024 17,024 17,024
Total financial assets 75,700 76,291 76,291 76,291 76,291
Non-financial assetsLand and buildings 1,214,001 1,626,921 1,757,936 1,708,879 1,663,438 Property, plant and equipment 157,608 158,802 159,666 155,182 145,647 Intangibles - - - - - Other non-financial assets 103,899 103,899 103,899 103,899 103,899
Total non-financial assets 1,475,508 1,889,622 2,021,501 1,967,960 1,912,984
Total assets administered on behalf of Government 1,551,208 1,965,913 2,097,792 2,044,251 1,989,275
LIABILITIES ADMINISTERED ONBEHALF OF GOVERNMENTPayables
Suppliers 42,603 42,603 42,603 42,603 42,603Subsidies - - - - - Personal benefits 3,648 3,648 3,648 3,648 3,648Grants 125 125 125 125 125Other payables 414,188 414,188 414,188 414,188 414,188
Total payables 460,564 460,564 460,564 460,564 460,564
ProvisionsOther provisions 17,551 17,551 17,551 17,551 17,551
Total provisions 17,551 17,551 17,551 17,551 17,551
Total liabilities administeredon behalf of Government 478,115 478,115 478,115 478,115 478,115
Net assets/(liabilities) 1,073,093 1,487,798 1,619,677 1,566,136 1,511,160Note: This statement has been prepared on Australian Accounting Standards basis.
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Table 3.2.9: Schedule of Budgeted Administered Cash Flows (for the period ended 30 June)
Actual Revised Forward Forward ForwardBudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
OPERATING ACTIVITIESCash received
Sales of goods and rendering of services 1,659,997 1,746,983 1,820,059 1,843,309 1,866,872
Net GST received 228,150 227,543 225,511 179,534 190,556 Other 57,795 10,037 17,782 9,806 9,806
Total cash received 1,945,942 1,984,563 2,063,352 2,032,649 2,067,234
Cash usedGrant 26,261 140 140 140 140 Personal benefits 315,314 298,547 271,118 270,540 249,833 Suppliers 2,989,248 2,393,025 1,700,038 1,218,157 951,350 Other 67,639 - - - -
Total cash used 3,398,462 2,691,712 1,971,296 1,488,837 1,201,323
Net cash from (used by) operating activities (1,452,520) (707,149) 92,056 543,812 865,911
INVESTING ACTIVITIES
Cash receivedProceeds from sale of
property, plant, equipment 118 - - - - and intangibles
Total cash received 118 - - - -
Cash usedPurchase of property, plant 398,463 488,381 31,156 20,726 19,291
and equipmentTotal cash used 398,463 488,381 31,156 20,726 19,291
Net cash from (used by) investing activities (398,345) (488,381) (31,156) (20,726) (19,291)
FINANCING ACTIVITIES
Cash receivedCapital injections 398,463 488,381 31,156 20,726 19,291
Total cash received 398,463 488,381 31,156 20,726 19,291
Net cash from (used by) financing activities 398,463 488,381 31,156 20,726 19,291
Net increase (decrease) in
cash held (1,452,402) (707,149) 92,056 543,812 865,911
Cash and cash equivalents atbeginning of reporting period 22,126 32,745 32,745 32,745 32,745
Cash from Official Public Account for:- Appropriations 3,180,932 2,014,317 1,296,029 798,078 499,542
Total 3,203,058 2,047,062 1,328,774 830,823 532,287 Cash to Official Public Account for:
- Appropriations 1,717,911 1,307,168 1,388,085 1,341,890 1,365,453 Total 1,717,911 1,307,168 1,388,085 1,341,890 1,365,453 Cash and cash equivalents at end
of reporting period 32,745 32,745 32,745 32,745 32,745
Note: This statement has been prepared on Australian Accounting Standards basis.
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Table 3.2.10: Schedule of Administered Capital Budget
Actual Revised Forward Forward ForwardBudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
NEW CAPITAL APPROPRIATIONSCapital budget - Act 1 (ACB) 18,630 18,711 18,753 18,838 19,291 Administered assets and
liabilities - Act 2 503,247 228,359 12,403 1,888 - Total new capital appropriations 521,877 247,070 31,156 20,726 19,291 - - - -
Provided for:
Purchase of non-financial assets 521,877 247,070 31,156 20,726 19,291 Other Items - - - - -
Total Items 521,877 247,070 31,156 20,726 19,291 - - - - PURCHASE OF NON-FINANCIAL
ASSETSFunded by capital appropriations1 553,247 469,670 12,403 1,888 - Funded by capital appropriation - ACB2 18,630 18,711 18,753 18,838 19,291
TOTAL AMOUNT SPENT 571,877 488,381 31,156 20,726 19,291
RECONCILIATION OF CASH
USED TO ACQUIRE ASSETSTO ASSET MOVEMENT TABLE
Total purchases 398,463 488,381 31,156 20,726 19,291 Total cash used to
acquire assets 398,463 488,381 31,156 20,726 19,291 1. Includes both current and prior Act 2 and Bills 4/6 appropriations and special capital appropriations 2. Does not include annual finance lease costs. Include purchase from current and previous years' Administered Capital Budgets (ACBs). 3. The difference between Budget 2014-15 and PAES 2014-15 is due to the Movement of Funds of $241,311. Note: This statement has been prepared on Australian Accounting Standards basis.
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Table 3.2.11: Statement of Administered Asset Movements (2014-15)
Asset Category (as appropriate) Land Buildings Other Computer Total
property, software plant and and
equipment Intangibles$'000 $'000 $'000 $'000 $'000
As at 1 July 2014Gross book value 71,255 1,145,748 158,075 - 1,375,078 Accumulated
and impairment - (3,002) (467) - (3,469) Opening net book balance 71,255 1,142,746 157,608 - 1,371,609 CAPITAL ASSET ADDITIONSEstimated expenditure on
new or replacement assetsBy purchase - appropriation equity 1 1,140 475,548 11,693 - 488,381 Total additions 1,140 475,548 11,693 - 488,381 - - - Other movementsDepreciation/amortisation expense - (63,768) (10,499) - (74,267) Total other movements - (63,768) (10,499) - (74,267)
As at 30 June 2015Gross book value 72,395 1,621,296 169,768 - 1,863,459 Accumulated
and impairment - (66,770) (10,966) - (77,736) Closing net book balance 72,395 1,554,526 158,802 - 1,785,723 1. "Appropriation equity" refers to equity injections or Administered Assets and Liabilities appropriations provided through Appropriation Bills (No.2 & 4) 2014-15. Note: This statement has been prepared on Australian Accounting Standards basis.
MIGRATION REVIEW TRIBUNAL AND
REFUGEE REVIEW TRIBUNAL
AGENCY RESOURCES AND PLANNED PERFORMANCE
MIGRATION REVIEW TRIBUNAL AND REFUGEE REVIEW TRIBUNAL
Section 1: Entity Overview and Resources .............................................................. 67 1.1 Strategic Direction ................................................................................................. 67
1.2 Entity Resource Statement .................................................................................... 67
1.3 Entity Measures table ............................................................................................ 69
1.4 Additional Estimates and variations ...................................................................... 69
Section 2: Revisions to Entity Resources and Planned Performance .................. 71 2.1 Resources and performance information .............................................................. 71
Section 3: Explanatory Tables and Budgeted Financial Statements ..................... 73 3.1 Explanatory Tables ................................................................................................ 73
3.2 Budgeted financial statements .............................................................................. 73
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MIGRATION REVIEW TRIBUNAL AND REFUGEE REVIEW TRIBUNAL
Section 1: Entity Overview and Resources
1.1 STRATEGIC DIRECTION
The key strategic priorities for the tribunals are to deliver independent and timely
reviews and lawful decisions.
Each review has to be conducted in a way that ensures, as far as practicable, that an
applicant understands the issues and has a fair opportunity to respond to any matters
which might lead to an adverse outcome.
The number of reviews conducted during a year depends on the types of applications
that are made, the availability of members, staff resources and impacts that case law
and legislative changes may have on the conduct of reviews. The estimates are based
on the tribunals conducting 18,000 reviews in 2014-15 with any adjustments based on
actual demand to be proposed at additional estimates.
The Tribunals Amalgamation Bill 2014 has been introduced into Parliament with the
intention that, if passed, the MRT-RRT will amalgamate with the Social Security
Appeals Tribunal and the Administrative Appeals Tribunal on 1 July 2015.
1.2 ENTITY RESOURCE STATEMENT
The Entity Resource Statement details the resourcing for the Migration Review
Tribunal and Refugee Review Tribunal (MRT-RRT) 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 No. 4, Special Appropriations
and Special Accounts.
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Table 1.1: MRT-RRT 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 $1.28m 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'. The MRT-RRT has received $4.663m under a section 75 determination from the Department of Immigration and Border Protection. Reader note: All figures are GST exclusive.
Total Estimate as Proposed Totalavailable at Budget + Additional = estimate
appropriation Estimate at AdditionalEstimates
2013-14 2014-15 2014-15 2014-15$'000 $'000 $'000 $'000
Ordinary annual services(1)Departmental appropriation
Prior year departmental appropriation(2) 27,600 1,564 29,164Departmental appropriation(3) 84,068 60,660 23,429 84,089
T otal ordinary annual services A 84,068 88,260 24,993 113,253
T otal available annual appropriations 84,068 88,260 24,993 113,253
appropriations -T otal net resourcing for the M RT -RRT 84,068 88,260 24,993 113,253
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1.3 ENTITY MEASURES TABLE
Table 1.2 summarises new Government measures taken since the 2014-15 Budget.
There was no new Government measures made for the MRT-RRT since the 2014-15
Budget, therefore, Table 1.2 has been excluded.
1.4 ADDITIONAL ESTIMATES AND VARIATIONS
The following tables detail the changes to the resourcing for the MRT-RRT 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 parameter adjustments. There was no new Government measures made
for the MRT-RRT since the 2014-15 Budget, therefore, Table 1.3 has been excluded
Table 1.4: Additional Estimates and Variations to Outcomes from Other Variations
1. The MRT-RRT has received $4.663m under a section 75 determination from the Department of Immigration and Border Protection for the establishment of the Immigration Assessment Authority.
Programme 2014-15 2015-16 2016-17 2017-18impacted $'000 $'000 $'000 $'000
Outcome 1
Increase in estimates (departmental)
Program specific parameter variation 18,247
Section 75 transfer1 4,663
Funding for Redundancies 530
Decrease in estimates (departmental)
Amalgamation of Commonwealth Merits Review Tribunals—transfer (65,527) (65,733) (60,583)
Targeted savings - reductions in communication functions
(11)
Net impact on estimates for Outcome 1 (departmental) 1.1 23,429 (65,527) (65,733) (60,583)
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1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION BILL The following tables detail the Additional Estimates sought for the MRT-RRT through
Appropriation Bills No. 3.
Table 1.5: Appropriation Bill (No. 3) 2014-15
2013-14 2014-15 2014-15 Additional ReducedAvailable Budget Revised Estimates Estimates
$'000 $'000 $'000 $'000 $'000DEPARTMENTAL PROGRAMSOutcome 1Outcome 1: To provide correct and preferable decisions for visa applicants and sponsors through independent, fair, just, economical, informal and quick merits reviews of migration and refugee decisions.
84,068 60,660 84,089 23,429 -
84,068 60,660 84,089 23,429 -
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Section 2: Revisions to Entity Resources and Planned Performance
2.1 RESOURCES AND PERFORMANCE INFORMATION
OUTCOME 1
Outcome 1 Strategy
There is no change to the Outcome Strategy for the MRT-RRT since Budget.
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".
2013-14 2014-15Actual Revised
expenses Estimatedexpenses
$'000 $'000
Programme 1.1: Final independent merits review of decisions concerning refugee status and the refusal or cancellation of migration and refugee visas.
Administered expensesWrite-down of assets - bad debts 2,968 2,600Refund of application fees 6,365 5,700
Departmental expensesDepartmental appropriation 1 84,068 60,660
Total for Programme 1.1 93,401 68,960
2013-14 2014-15Average Staffing Level (number) 420 410
Outcome 1: To provide correct and preferable decisions for visa applicants and sponsors through independent, fair, just, economical, informal and quick merits reviews of migration and refugee decisions.
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Programme Deliverables
Note: Administrative Appeals Tribunal (AAT), Migration Review Tribunal (MRT), Refugee Review Tribunal (RRT), Social Security Appeals Tribunal (SSAT) and the Classification Review Board will merge. The merits review of freedom of information matters, which is currently the responsibility of the Office of the Information Commissioner, will transfer to the AAT from 1 January 2015.Pending to legislation, the AAT will continue as the new review tribunal, effective from 1 July 2015, and at PAES 2014-15 the appropriations MRT-RRT have been transferred to the AAT for the forward years.
Program Key Performance Indicators
Note: Administrative Appeals Tribunal (AAT), Migration Review Tribunal (MRT), Refugee Review Tribunal (RRT), Social Security Appeals Tribunal (SSAT) and the Classification Review Board will merge. The merits review of freedom of information matters, which is currently the responsibility of the Office of the Information Commissioner, will transfer to the AAT from 1 January 2015.Pending to legislation, the AAT will continue as the new review tribunal, effective from 1 July 2015, and at PAES 2014-15 the appropriations for MRT-RRT have been transferred to the AAT for the forward years.
2013-14 2014-15 2015-16 2016-17 2017-18Actual Revised Forward Forward Forward
Deliverables budget year 1 year 2 year 3
Cases Decided 24,729 18,000 - - -
2013-14 2014-15 2015-16 2016-17 2017-18Key Performance Actual Revised Forward Forward ForwardIndicators year 1 year 2 year 3Tribunal decisions set aside by judicial review
<1% <5% - - -
Bridging visa (detention cases) decided within 7 working days
96% 70% - - - RRT cases decided within 90 calendar days
16% 70% - - -
MRT visa cancellation cases decided within 150 calendar days
28% 70% - - -
All over MRT cases decided within 350 days
49% 70% - - -
Complaints received per 1,000 cases
<3 <5 - - - Decisions published 4,611 4,500 - - -
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Section 3: Explanatory Tables and Budgeted Financial Statements
3.1 EXPLANATORY TABLES
Estimates of Special Account Flows
The MRT-RRT has no special accounts.
3.2 BUDGETED FINANCIAL STATEMENTS
3.2.1 Analysis of Budgeted Financial Statements
The Tribunals Amalgamation Bill 2014 has been introduced into Parliament with the
intention that, if passed, the MRT-RRT will amalgamate with the Social Security
Appeals Tribunal and the Administrative Appeals Tribunal on 1 July 2015. The
balances for out years 2015-18 have been transferred to the Administrative Appeals
Tribunal.
3.2.2 Budgeted Financial Statements
Departmental Financial Statements
Table 3.2.1: Budgeted Departmental Comprehensive Income Statement (Showing Net Cost of Services)
Actual Revised Forward Forward Forwardbudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
EXPENSESEmployee benefits 54,382 74,182 - - - Supplier expenses 13,763 8,683 - - - Depreciation and amortisation 3,621 1,231 - - - Finance costs 63 - - - - Total expenses 71,829 84,096 - - -
LESS: OWN-SOURCE INCOMEGainsOther 78 56 - - - Total gains 78 56 - - - Total own-source income 78 56 - - -
Net cost of (contribution by)services 71,751 84,040 - - -
Revenue from Government 80,684 82,809 - - -
Surplus (Deficit) attributable to the Australian Government 8,933 (1,231) - - -
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Table 3.2.1: Budgeted Departmental Comprehensive Income Statement (Showing Net Cost of Services) (continued)
1. From 2010-11, the Government introduced net cash appropriation arrangements where Appropriation Act No. 1 or Bill No. 3 revenue appropriations for the depreciation/amortisation expenses of Non- Corporate Commonwealth Entities were replaced with a separate capital budget (the Departmental Capital Budget, or DCB) provided through Appropriation Act No. 1 or Bill No. 3 equity appropriations. For information regarding DCBs, please refer to Table 3.2.5 Departmental Capital Budget Statement. Prepared on Australian Accounting Standards basis.
Note: Impact of Net Cash Apppropriation Arrangements
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
Total Comprehensive Income
(loss) excluding depreciation/amortisation expenses
previously funded through
revenue appropriations. 8,933 (1,231) - - -
less depreciation/amortisation expensespreviously funded through revenueappropriations 3,621 1,231 - - -
Total Comprehensive Income
(loss) - as per the Statement of
Comprehensive Income 12,554 - - - -
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Table 3.2.2: Budgeted Departmental Balance Sheet (as at 30 June)
Prepared on Australian Accounting Standards basis.
Actual Revised Forward Forward Forwardbudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
ASSETSFinancial assets
Cash and cash equivalents 84 107 - - - Trade and other receivables 47,581 47,481 - - -
Total financial assets 47,665 47,588 - - -
Non-financial assetsLand and buildings 6,573 6,502 - - - Property, plant and equipment 1,428 1,954 - - -
Intangibles 2,716 2,311 - - - Other 326 326 - - -
Total non-financial assets 11,043 11,093 - - -
Total assets 58,708 58,681 - - -
LIABILITIESPayables
Suppliers 5,323 5,323 - - - Total payables 5,323 5,323 - - -
Interest bearing liabilities
Leases 101 25 - - -
Total interest bearing liabilities 101 25 - - -
ProvisionsEmployee provisions 10,660 10,660 - - - Other provisions 1,741 1,741 - - -
Total provisions 12,401 12,401 - - -
Total liabilities 17,825 17,749 - - -
Net assets 40,883 40,932 - - -
EQUITYParent entity interest
Contributed equity 21,948 23,228 - - - Reserves 390 390 - - - Retained surplus
(accumulated deficit) 18,545 17,314 - - - Total equity 40,883 40,932 - - -
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Table 3.2.3: Departmental Statement of Changes in Equity — Summary of Movement (Budget Year 2014-15)
Prepared on Australian Accounting Standards basis
Retained Asset Contributed Totalearnings revaluation equity/ equity
reserve capital$'000 $'000 $'000 $'000
Opening balance as at 1 July 2014 18,545 390 21,948 40,883
Surplus (deficit) for the period (1,231) - - (1,231)
Total comprehensive income
recognised directly in equity 17,314 390 21,948 39,652
Transactions with ownersContributions by owners
Appropriation (departmentalcapital budget) - - 1,280 1,280
Sub-total transactions with owners 17,314 390 23,228 40,932
Estimated closing balanceas at 30 June 2015 17,314 390 23,228 40,932
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Table 3.2.4: Budgeted Departmental Statement of Cash Flows (as at 30 June)
Prepared on Australian Accounting Standards basis.
Actual Revised Forward Forward Forwardbudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
OPERATING ACTIVITIESCash received
Appropriations 71,626 82,909 - - - GST 561 - - - - Other 151 - - - -
Total cash received 72,338 82,909 - - -
Cash usedEmployees 55,057 74,182 - - - Suppliers 14,801 8,627 - - -
Total cash used 69,858 82,809 - - -
Net cash from (used by)operating activities 2,480 100 - - -
INVESTING ACTIVITIESCash used
Purchase of property, plant and equipment 4,885 1,280 - - -
Total cash used 4,885 1,280 - - - Net cash from (used by)
investing activities (4,885) (1,280) - - -
FINANCING ACTIVITIESCash received
Contributed equity 2,374 1,280 - - - Total cash received 2,374 1,280 - - -
Cash usedRepayments of borrowings 162 77 - - -
Total cash used 162 77 - - - Net cash from (used by)
financing activities 2,212 1,203 - - -
Net increase (decrease)in cash held (193) 23 - - - Cash and cash equivalents at the
beginning of the reporting period 277 84 - - - Cash and cash equivalents at the
end of the reporting period 84 107 - - -
MRT-RRT Additional Estimates Statements
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Table 3.2.5: Capital Budget Statement — Departmental Actual Revised Forward Forward Forward
budget estimate estimate estimate2013-14 2014-15 2015-16 2016-17 2017-18
$'000 $'000 $'000 $'000 $'000NEW CAPITAL APPROPRIATIONS
Capital budget - Act No. 1 (DCB) 4,885 1,280Total new capital appropriations 4,885 1,280 - - -
Provided for:Purchase of non-financial assets 4,885 1,280
Total Items 4,885 1,280 - - -
PURCHASE OF NON-FINANCIALASSETSFunded by capital appropriation - DCB(1) 4,885 1,280
TOTAL AMOUNT SPENT 4,885 1,280 - - -
RECONCILIATION OF CASHUSED TO ACQUIRE ASSETSTO ASSET MOVEMENT TABLE
Total purchases 4,885 1,280 - - -Total cash used to
acquire assets 4,885 1,280 - - - 1. Does not include annual finance lease costs. Includes purchase from current and previous years' Departmental Capital Budgets (DCBs). Table 3.2.6: Statement of 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, DCBs or other operational expenses.
Prepared on Australian Accounting Standards basis.
Category (as appropriate) Buildings Other property, Computer Total
plant and software andequipment intangibles
$'000 $'000 $'000 $'000As at 1 July 2014Gross book value 8,968 2,293 9,116 20,377Accumulated depreciation/amortisation
and impairment (2,395) (865) (6,399) (9,659)Opening net book balance 6,573 1,428 2,717 10,718
-CAP IT AL AS S E T ADDIT IONSE stimated expenditure on
new or replacement assetsBy purchase - appropriation ordinary
annual services(1) 31 955 294 1,280T otal additions 31 955 294 1,280
Other movementsDepreciation/amortisation expense (102) (429) (700) (1,231)T otal other movements (102) (429) (700) (1,231)
As at 30 June 2015Gross book value 8,999 3,248 9,410 21,657Accumulated depreciation/amortisation
and impairment (2,497) (1,294) (7,099) (10,890)
Closing net book balance 6,502 1,954 2,311 10,767
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Schedule of Administered Activity
Table 3.2.7: Schedule of Budgeted Income and Expenses Administered on Behalf of Government (for the period ended 30 June)
Prepared on Australian Accounting Standards basis.
Table 3.2.8: Schedule of Budgeted Assets and Liabilities Administered on Behalf of Government (as at 30 June)
Prepared on Australian Accounting Standards basis.
Actual Revised Forward Forward Forwardbudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
INCOME ADMINISTERED ONBEHALF OF GOVERNMENT
Revenue
Non-taxation revenueFees 27,357 26,431 - - -
Total non-taxation revenue 27,357 26,431 - - -
Total income administeredon behalf of Government 27,357 26,431 - - -
EXPENSES ADMINISTERED ONBEHALF OF GOVERNMENTBad Debts - RRT Post Decision Fees 2,968 2,600 - - - Refunds - MRT Application Fees 6,365 5,700 - - -
Total expenses administeredon behalf of Government 9,333 8,300 - - -
Actual Revised Forward Forward Forwardbudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
ASSETS ADMINISTERED ON BEHALF OF GOVERNMENT
Financial assetsCash and cash equivalents 132 132 - - - Receivables 2,210 2,210 - - -
Total financial assets 2,342 2,342 - - -
Total assets administered on behalf of Government 2,342 2,342 - - -
LIABILITIES ADMINISTERED ON BEHALF OF GOVERNMENT
Total liabilities administeredon behalf of Government - - - - -
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Table 3.2.9: Schedule of Budgeted Administered Cash Flows (for the period ended 30 June)
Prepared on Australian Accounting Standards basis
Actual Revised Forward Forward Forwardbudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
OPERATING ACTIVITIESCash received
Rendering of services 24,237 23,831 - - - Total cash received 24,237 23,831 - - -
Cash usedRefunds 6,365 5,700 - - -
Total cash used 6,365 5,700 - - - Net cash from (used by)
operating activities 17,872 18,131 - - -
Net increase (decrease) in
cash held 17,872 18,131 - - -
Cash and cash equivalents atbeginning of reporting period 123 132 - - - Total 123 132 - - -
Cash to Official Public Account for:- Appropriations 17,863 18,131 - - - Total 17,863 18,131 - - -
Cash and cash equivalents at endof reporting period 132 132 - - -
AUSTRALIAN CUSTOMS AND BORDER PROTECTION SERVICE
Agency resources and planned
performance
AUSTRALIAN CUSTOMS AND BORDER PROTECTION
SERVICE
Section 1: Entity Overview and Resources .............................................................. 85
1.1 Strategic Direction .......................................................................................... 85
1.2 Entity Resource Statement ............................................................................. 85
1.3 Entity Measures table ..................................................................................... 88
1.4 Additional Estimates and variations ................................................................ 89
1.5 Breakdown of additional estimates by appropriation bill ................................ 91
Section 2: Revisions to Entity Resources and Planned Performance .................. 92
2.1 Resources and performance information ....................................................... 92
Section 3: Explanatory Tables and Budgeted Financial Statements ..................... 96
3.1 Explanatory Tables ......................................................................................... 96
3.2 Budgeted financial statements........................................................................ 96
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AUSTRALIAN CUSTOMS AND BORDER PROTECTION SERVICE
Section 1: Entity Overview and Resources
1.1 STRATEGIC DIRECTION
The strategic direction statement for the Australian Customs and Border Protection
Service (ACBPS) can be found in the 2014-15 Portfolio Budget Statements. There are
no changes to ACBPS’s strategic direction as a result of Additional Estimates.
1.2 ENTITY RESOURCE STATEMENT
The Entity Resource Statement details the resourcing for ACBPS 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 No. 4.
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Table 1.1: Entity Resource Statement — Additional Estimates for 2014-15 as at Additional Estimates February 2015
Total Estimate as Proposed Totalavailable at Budget Additional estimate
appropriation Estimate at AdditionalEstimates
2013-14 2014-15 2014-15 2014-15$'000 $'000 $'000 $'000
Ordinary annual services 1
Departmental appropriation
Prior year departmental appropriation 2 173,500 191,078 (39,880) 151,198Departmental appropriation 3 1,059,975 1,008,946 68,209 1,077,155Section 31 Receipts4 69,578 70,208 2,572 72,780T otal 1,303,053 1,270,232 30,901 1,301,133
Administered expensesOutcome 1 928 934 - 934T otal 928 934 - 934
T otal ordinary annual services A 1,303,053 1,271,166 30,901 1,302,067
Departmental non-operating 5
Equity injections 71,849 136,905 16,074 152,979
T otal 71,849 136,905 16,074 152,979
T otal other services B 71,849 136,905 16,074 152,979
T otal available annual appropriations 1,374,902 1,408,071 46,975 1,455,046
S pecial appropriationsS pecial appropriations limited
by criteria/entitlementCustoms duty and other repayments 348,700 360,000 60,000 420,000
T otal special appropriations C 348,700 360,000 60,000 420,000
T otal appropriations excluding S pecial Accounts 1,723,602 1,768,071 106,975 1,875,046
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Table 1.1: Entity Resource Statement — Additional Estimates for 2014-15 as at Additional Estimates February 2015 (continued)
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 $32.604m 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. Section 31 Relevant Agency receipts - estimate. This includes an amount of $52.9m that is collected under a memorandum of understanding with the Australian Taxation Office for the collection of revenue by ACBPS on behalf of the Australian Taxation Office.
5. Appropriation Act (No. 2) 2014-15 and Appropriation Bill (No. 4) 2014-15. Reader note: All figures are GST exclusive.
Total Estimate as Proposed Totalavailable at Budget Additional estimate
appropriation Estimate at AdditionalEstimates
2013-14 2014-15 2014-15 2014-15$'000 $'000 $'000 $'000
S pecial Accounts
Opening balance - - - -Appropriation Receipts - - - -
T otal S pecial Account D - - - -
T otal resourcing(A+B+C+D) 1,723,602 1,768,071 106,975 1,875,046Less appropriations drawn from
annual or special appropriations
above and credited to specialaccounts
and/or payments to corporateentities through annualappropriations - - - -
T otal net resourcing for entity 1,723,602 1,768,071 106,975 1,875,046
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1.3 ENTITY MEASURES TABLE
Table 1.2 summarises new Government measures taken since the 2014-15 Budget. The
table is split into revenue, expense and capital measures, with the affected programme
identified.
Table 1.2: Entity 2014-15 Measures since Budget
1. The full measure description and package details appear in 2014-15 MYEFO under the Immigration and
Border Protection portfolio. Prepared on Government Financial Statistics (fiscal basis)
Programme 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000
Revenue measures Japan-Australia Economic Partnership Agreement All
Administered revenues (110,000) (445,000) (495,000) (540,000)
Reintroduction of fuel excise indexation - change to start date and rounding of excise rates
Administered revenues All (2,000) .. .. ..Total revenue measures (112,000) (445,000) (495,000) (540,000)
Expense measures (if applicable)National Security - additional counter-terrorism funding 1.1
Departmental expenses1 6,532 18,707 18,132 18,542 Maintaining the response capability for Illegal Maritime Arrivals 1.1
Departmental expenses1 31,705 16,936 16,165 16,336 Anti-people smuggling strategic communications campaigns 1.1
Departmental expenses1 8,125 - - - Australian Customs Vessel (ACV) Ocean Shield - surge and continuation 1.1
Departmental expenses1 2,500 16,405 19,080 16,521 Total 48,862 52,048 53,377 51,399 Total expense measures
Administered (112,000) (445,000) (495,000) (540,000) Departmental 48,862 52,048 53,377 51,399
Total (63,138) (392,952) (441,623) (488,601) Capital measures (if applicable)National Security - additional counter-terrorism funding 1.1
Departmental capital1 16,473 19,845 1,488 36 Maintaining the response capability for Illegal Maritime Arrivals 1.1
Departmental capital1 11,780 - - - Total capital measures 28,253 19,845 1,488 36
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1.4 ADDITIONAL ESTIMATES AND VARIATIONS
The following tables detail the changes to the resourcing for entity Australian Customs
and Border Protection Service 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 parameter adjustments.
Table 1.3: Additional Estimates and Variations to Outcomes from Measures since 2014-15 Budget
Programme 2014-15 2015-16 2016-17 2017-18impacted $'000 $'000 $'000 $'000
Outcome 1Decrease in estimates (administered)Japan-Australia Economic Partnership Agreement
Admin (110,000) (445,000) (495,000) (540,000)
Reintroduction of fuel excise indexation - change to start date and rounding of excise rates
Admin (2,000) .. .. ..
Net impact on estimates for Outcome 1 (administered) (112,000) (445,000) (495,000) (540,000)
Increase in estimates (departmental)National Security - additional counter-terrorism funding 1.1 23,005 38,552 19,620 18,578
Maintaining the response capability for Illegal Maritime Arrivals
1.1 43,485 16,936 16,165 16,336
Anti-people smuggling strategic communications campaigns 1.1 8,125 - - -
Australian Customs Vessel (ACV) Ocean Shield - surge and continuation
1.1 2,500 16,405 19,080 16,521
Decrease in estimates (departmental)Net impact on estimates
for Outcome 1 (departmental) 77,115 71,893 54,865 51,435
Decisions taken but not yetannounced - - - -
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Table 1.4: Additional Estimates and Variations to Outcomes from Other Variations
Programme 2014-15 2015-16 2016-17 2017-18impacted $'000 $'000 $'000 $'000
Outcome 1Decrease in estimates (administered)
Customs duty Admin (210,000) (1,120,000) (1,500,000) (1,690,000)Change in wage and price indices Admin - (1) (1) (1)
Net impact on estimates for Outcome 1 (administered) (210,000) (1,120,001) (1,500,001) (1,690,001)
Increase in estimates (departmental)WCI Correction All 2,967ED Correction All 20,832Passenger workload growth funding agreement 1.1 725 1,745 2,182 7,550
Reversal of DCB error All - 3,999 7,998 12,000Movement of Bill 2 - Equity funding 1.1 6,538 (6,538) - -
Decrease in estimates (departmental)Communications and public affairs functions – targeted savings 1.1 (95) (189) (188) (190) Changes in wage and price indicies All - (940) (942) (956)
Departmental capital budget - changes in wage and price indicies
All - (31) (36) (27)
Net impact on estimates for Outcome 1 (departmental) 7,168 (1,954) 9,014 42,176
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1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION BILL
The following tables detail the Additional Estimates sought for ACBPS through
Appropriation Bills Nos. 3 and 4.
Table 1.5: Appropriation Bill (No. 3) 2014-15
1. 2013-14 available appropriation is included to allow a comparison of this year's appropriation with what
was made available for use in the previous year. 2. An amount of $18.717m has been reallocated between the Appropriation Bill 4 (Equity Injection) and
Bill 3 (Operating) to reflect the final agreed costs associated with the Smaller Government – strengthen and enhance Australia’s border protection services measure.
Table 1.6: Appropriation Bill (No. 4) 2014-15
1. 2013-14 available appropriation is included to allow a comparison of this year's appropriation with what
was made available for use in the previous year. 2. An amount of $18.717m has been reallocated between the Appropriation Bill 4 (Equity Injection) and
Bill 3 (Operating) to reflect the final agreed costs associated with the Smaller Government – strengthen and enhance Australia’s border protection services measure.
2013-14 2014-15 2014-15 Additional ReducedAvailable 1 Budget Revised Estimates2 Estimates
$'000 $'000 $'000 $'000 $'000ADMINISTERED ITEMSOutcome 1Suppliers of goods and services expense 928 934 934 - -
Total 928 934 934 - -
DEPARTMENTAL PROGRAMMESOutcome 1
The protection of the safety, security and commercial interests of Australians through border protection designed to support legitimate trade and travel and ensure collection of border revenue and trade statistics
1,059,975 1,008,946 1,077,155 68,209 -
Total 1,059,975 1,008,946 1,077,155 68,209 -
Total administered and departmental 1,059,975 1,009,880 1,078,089 68,209 -
2013-14 2014-15 2014-15 Additional ReducedAvailable 1 Budget Revised Estimates2 Estimates
$'000 $'000 $'000 $'000 $'000Non-operating
Equity injections
National Security - additional counter-terrorism fundingMaintaining the response capability for Illegal Maritime Arrivals
71,849 136,905 152,979 16,074 -
Total non-operating 71,849 136,905 152,979 16,074 -
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Section 2: Revisions to Entity Resources and Planned Performance
2.1 RESOURCES AND PERFORMANCE INFORMATION
There are no changes to the Australian Customs and Border Protection Services’
outcome and performance information as reported in the 2014-15 Portfolio Budget
Statements.
OUTCOME 1
Outcome 1 Strategy
There are no changes to the strategy for Outcome 1 as reported in the 2014-15 Portfolio
Budget Statements.
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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 Resources Received Free of
Charge, Depreciation and Amortisation Expenses, and Impairment and Write-Off Debts. 3. The actual result for 2013-14 includes an operating loss of $5.5m incurred. The operating loss was
attributed across ACBPS' three programmes.
2013-14 2014-15Actual Revised
expenses 3 Estimatedexpenses
$'000 $'000Programme 1.1: Border EnforcementDepartmental expenses
Departmental appropriation1 880,219 943,131Expenses not requiring appropriation in the Budget year2 83,879 82,527
Total for Programme 1.1 964,098 1,025,658
Program 1.2: Border ManagementDepartmental expenses
Departmental appropriation1 121,315 105,915Expenses not requiring appropriation in the Budget year2 22,105 20,547
Total for Programme 1.2 143,420 126,462
Program 1.3: Border RevenueDepartmental expenses
Departmental appropriation1 63,358 68,285Expenses not requiring appropriation in the Budget year2 10,860 9,503
Total for Programme 1.2 74,218 77,788
Program: Other AdministeredDepartmental expenses
Departmental appropriation1 928 934Expenses not requiring appropriation in the Budget year2 2,979 2,500
Total for Programme 1.2 3,907 3,434
Outcome 1 Totals by appropriation typeAdministered Expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3 ) 928 934Expenses not requiring appropriation in the Budget year2 2,979 2,500Departmental expenses
Departmental appropriation1 1,064,892 1,117,331Expenses not requiring appropriation in the Budget year2 116,844 112,577
Total expenses for Outcome 1 1,185,643 1,233,342
2013-14 2014-15Average Staffing Level (number) 5,000 4,920
Outcome 1: The protection of the safety, security and commercial interests of Australians through border protection designed to support legitimate trade and travel and ensure collection of border revenue and trade statistics
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94
Contributions to Outcome 1
Programme 1.1 Expenses
1. Expenses not requiring appropriation in the Budget year is made up of Depreciation and Amortisation
Expenses, Makegood Expense, Audit Fees.
Programme 1.1 Deliverables
Note: Targets relating to deliverables across the forward estimates have been developed on the basis of the operational risks and environment that existed when the 2014-15 Portfolio Budget Statements were developed. Due to the dynamic nature of the operational environment, future targets may need to be varied depending on the risks faced at that time. TEU = twenty-foot equivalent unit. 1. Performance cannot be forecast reliably. Actual results will be reported in the annual report. 2. Deliverable for 2014-15 comprises 92 patrol days for the ACV Ocean Protector and 80 days for the
ACV Ocean Shield. Funding for ACV Ocean Protector terminated 31 December 2014. ACV Ocean Protector has been replaced by ACV Ocean Shield for which funding from 2015-16 to 2017-18 is for 300 days per annum.
3. Program will terminate on 30 June 2015.
Programme 1.2: Border Management
Supports the following functions of partner agencies:
Australian Tax Office – Excise equivalent goods and refunds (e.g. tobacco), transfer pricing policy
Treasury – excise equivalent goods and refunds, Competition and Consumer Tobacco Information Standards
2013-14 2014-15 2015-16 2016-17 2017-18Actual Revised Forward Forward Forward
budget year 1 year 2 year 3$'000 $'000 $'000 $'000 $'000
Annual departmental expenses: 880,219 943,131 886,544 888,855 903,017 Expenses not requiring appropriation in
the Budget year1 83,879 82,527 95,370 111,942 139,620 Total programme expenses 964,098 1,025,658 981,914 1,000,797 1,042,637
2013-14 2014-15 2015-16 2016-17 2017-18Actual Revised Forward Forward Forward
Deliverables budget year 1 year 2 year 3Number of international vessel movements1 53,514 55,104 56,442 57,781 59,120
Number of reported vessel arrivals1 17,224 17,889 18,522 19,155 19,788Southern Ocean vessel surveillance (patrol days) 2 329 172 300 300 300
Northern waters surveillance ACV Triton (patrol days) 3 326 308 0 0 0
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Programme 1.2 Expenses
1. Expenses not requiring appropriation in the Budget year is made up of Depreciation and Amortisation
Expenses, Makegood Expense, Audit Fees.
Programme 1.2 Deliverables
Note: Targets relating to deliverables across the forward estimates have been developed on the basis of the operational risks and environment that existed when the 2014-15 Portfolio Budget Statements were developed. Due to the dynamic nature of the operational environment, future targets may need to be varied depending on the risks faced at that time.
Programme 1.3 Expenses
1. Expenses not requiring appropriation in the Budget year is made up of Depreciation and Amortisation
Expenses, Makegood Expense, Audit Fees.
Programme 1.3 Deliverables
Note: Targets relating to deliverables across the forward estimates have been developed on the basis of the operational risks and environment that existed when the 2014-15 Portfolio Budget Statements were developed. Due to the dynamic nature of the operational environment, future targets may need to be varied depending on the risks faced at that time.
2013-14 2014-15 2015-16 2016-17 2017-18Actual Revised Forward Forward Forward
budget year 1 year 2 year 3$'000 $'000 $'000 $'000 $'000
Annual departmental expenses: 121,315 105,915 103,288 104,356 102,531 Expenses not requiring appropriation in
the Budget year1 22,105 20,547 22,281 23,593 28,745 Total programme expenses 143,420 126,462 125,569 127,949 131,276
2013-14 2014-15 2015-16 2016-17 2017-18Actual Revised Forward Forward Forward
Deliverables budget year 1 year 2 year 3
Number of imported air cargo consignments reported
30.6m 34.7m 38.9m 43.0m 47.1m
2013-14 2014-15 2015-16 2016-17 2017-18Actual Revised Forward Forward Forward
budget year 1 year 2 year 3$'000 $'000 $'000 $'000 $'000
Annual departmental expenses: 63,358 68,285 68,343 64,891 65,468 Expenses not requiring appropriation in
the Budget year1 10,860 9,503 10,296 10,928 3,244 Total programme expenses 74,218 77,788 78,639 75,819 68,712
2013-14 2014-15 2015-16 2016-17 2017-18Actual Revised Forward Forward Forward
Deliverables budget year 1 year 2 year 3Collection of revenue associated with passenger movements
$846.6m $907.9m $957.4m $1,007.9m $1,059.9m
$14,309m
Significant revenues collected (including customs duty, passenger movement charge, import processing charge and GST collected)
$13,734m $13,666m $13,052m $13,775m
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Section 3: Explanatory Tables and Budgeted Financial Statements
3.1 EXPLANATORY TABLES
3.2 BUDGETED FINANCIAL STATEMENTS
3.2.1 Analysis of Budgeted Financial Statements
Departmental
Total estimated revenue in 2014-15 is $1,122.118m, a net increase of $66.335m from the
previously published estimate of $1,055.783m in the 2014-15 Portfolio Budget
Statements. This net increase in revenue from government in 2014-15 is due to:
funding of $6.532m to implement the National Security – additional counter-
terrorism funding measure;
funding of $31.705m to implement the Maintaining the response capability for
Illegal Maritime Arrivals Authority measure;
funding of $8.125m to implement the Anti-people smuggling strategic
communications campaigns measure;
funding of $2.500m to implement the Australian Customs Vessel (ACV) Ocean
Shield – surge and continuation measure;
funding of $18.717m in relation to the reallocation of Appropriation Act No. 4
to Appropriation Act No. 3 to the 2014-15 Budget measure Smaller Government
– strengthen and enhance Australia’s border protection services;
adjustments of $0.725m made to workload parameters as part of the passenger
workload growth agreement; and
offset by a reduction in funding resulting from whole of government savings
relating to Communications and Public Affairs Functions – targeted savings.
Total expenses for 2014-15 are estimated to be $1,229.908m, a net increase of $66.335m
since the 2014-15 Portfolio Budget Statements. This movement is a result of:
an increase of $51.974m in supplier expenses and an increase of $14.361m in
employee benefits reflecting the estimated expenses associated with
government decisions.
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97
Balance sheet
The estimated 2014-15 net assets (equity) of $601.917m represents a net increase of $13.439m from the 2014-15 Portfolio Budget Statements. The variance is primarily due to the combined effect of the impact of the 2013-14 actuals flowing through to the 2014-15 opening balances and the net impact of government decisions.
The estimated total assets are $888.701m, representing a net decrease of $7.058m from
the 2014-15 Portfolio Budget Statements. The decrease is primarily due to 2013-14
actuals flowing through to the 2014-15 opening balances and the net impact of
government decisions.
Statement of changes in equity
The changes in equity estimates from the 2014-15 Portfolio Budget Statements are due
to the impact of the 2013-14 actuals flowing through to the 2014-15 opening balances
and the net impact of government decisions.
Statement of cash flows
Changes to the statement of cash flows from the 2014-15 Portfolio Budget Statements
are due to the movements in the income statement result from funding to be received
through measures and adjustments, but excluding the impact of depreciation and
amortisation.
Capital budget statement
Changes to the capital budget statement from the 2014-15 Portfolio Budget Statements
are due to:
funding of $16.473m to implement the National Security - additional counter-
terrorism funding measure;
funding of $11.780m to implement the Maintaining the response capability for
Illegal Maritime Arrivals Authority measure; and
a reduction in funding of $18.717m in relation to the reallocation of
Appropriation Act No. 4 to Appropriation Act no. 3 to the 2014-15 Budget
measure Smaller Government – strengthen and enhance Australia’s border protection
services.
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98
Statement of asset movements
Changes to the statement of asset movements from the 2014-15 Portfolio Budget
Statements are due to the impact of the 2014-15 Portfolio Budget Statements are due to
the impact of the 2013-14 actuals flowing through to the 2014-15 opening balances and
the net impact of government decisions.
Administered
Schedule of budgeted income and expenses
In 2014-15 the ACBPS is estimated to collect $9,059.3 million in customs duty, a
decrease of $219.3 million (or 2.4%) over the 2013-14 actual results. This decrease is
due to the combined impact of government measures, changes in economic parameters
and an adjustment to the estimate for Refunds and Drawbacks.
The forward estimates include a provision for the Chine-Australia Free Trade
Agreement.
Schedule of budgeted assets and liabilities
The variance between the 2014-15 Portfolio Budget Statements estimates and the
revised estimates is due to the impact of the 2013-14 actuals flowing through to the
2014-15 opening balances.
Schedule of administered cash flows
The changes in the budget administered cash flows reflect the adjustments made to
revenues collected by ACBPS on behalf of the Australian Government.
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99
3.2.2 Budgeted Financial Statements
Departmental Financial Statements
Table 3.2.1: Budgeted Departmental Comprehensive Income Statement (Showing Net Cost of Services)
Actual Revised Forward Forward Forwardbudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
EXPENSESEmployee benefits 568,306 559,087 559,400 567,314 582,290Suppliers 510,156 563,031 503,560 495,573 494,464Depreciation and amortisation 101,848 107,790 123,162 141,678 165,871Finance costs 710 - - - -Write-down and impairment of assets 703 - - - -Losses from asset sales 13 - - - -Total expenses 1,181,736 1,229,908 1,186,122 1,204,565 1,242,625
LESS: OWN-SOURCE INCOMEOwn-source revenueSale of goods and rendering of services 66,391 72,780 71,784 67,649 68,160Other revenue 6,467 4,047 4,047 4,047 5,000Total own-source revenue 72,858 76,827 75,831 71,696 73,160
GainsSale of assets 12 - - - -Other gains 3,071 740 738 738 738Total gains 3,083 740 738 738 738Total own-source income 75,941 77,567 76,569 72,434 73,898
Net cost of (contribution by)services 1,105,795 1,152,341 1,109,553 1,132,131 1,168,727
Revenue from Government 998,501 1,044,551 986,391 990,453 1,002,856Surplus (Deficit) before income tax (107,294) (107,790) (123,162) (141,678) (165,871)Income tax expenseSurplus (Deficit) after income tax (107,294) (107,790) (123,162) (141,678) (165,871)OTHER COMPREHENSIVE INCOME
Items not subject to subsequent reclassification to profit or loss
Changes in asset revaluation surplus
Total other comprehensive income after income tax - - - - -Total comprehensive income (loss) (107,294) (107,790) (123,162) (141,678) (165,871)
ACBPS Additional Estimates Statements
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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 Departmental Capital Budget Statement.
Prepared on Australian Accounting Standards basis.
Note: Impact of Net Cash Appropriation Arrangements2013-14 2014-15 2015-16 2016-17 2017-18
$'000 $'000 $'000 $'000 $'000Total Comprehensive Income
(loss) excluding depreciation/amortisation expenses previously funded throughrevenue appropriations (5,446) - - - -
less depreciation/amortisation expensespreviously funded through revenueappropriations1 101,848 107,790 123,162 141,678 165,871
Total Comprehensive Income (loss) - as per the Statement ofComprehensive Income (107,294) (107,790) (123,162) (141,678) (165,871)
ACBPS Additional Estimates Statements
101
Table 3.2.2: Budgeted Departmental Balance Sheet (as at 30 June)
Prepared on Australian Accounting Standards basis.
Actual Revised Forward Forward Forwardbudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
ASSETSFinancial assets
Cash and cash equivalents 6,418 6,418 6,418 6,418 6,418Trade and other receivables 164,840 164,840 164,840 164,840 164,840Other financial assets 1,331 1,331 1,331 1,331 1,331
Total financial assets 172,589 172,589 172,589 172,589 172,589
Non-financial assetsLand and buildings 142,864 139,651 150,051 143,975 116,537Property, plant and equipment 298,058 388,481 467,500 443,512 406,333Intangibles 174,880 165,463 173,720 179,175 172,240Inventories 7,062 7,062 7,062 7,062 7,062Other non-financial assets 15,455 15,455 15,455 15,455 15,455
Total non-financial assets 638,319 716,112 813,788 789,179 717,627Assets held for sale
Total assets 810,908 888,701 986,377 961,768 890,216
LIABILITIESPayables
Suppliers 60,636 60,636 60,636 60,636 60,636Other payables 13,401 13,401 13,401 13,401 13,401
Total payables 74,037 74,037 74,037 74,037 74,037
ProvisionsEmployee provisions 187,975 187,976 187,975 187,974 187,973Other provisions 24,771 24,771 24,771 24,771 24,771
Total provisions 212,746 212,747 212,746 212,745 212,744Liabilities included in disposal
groups held for saleTotal liabilities 286,783 286,784 286,783 286,782 286,781
Net assets 524,125 601,917 699,594 674,986 603,435EQUITYParent entity interest
Contributed equity 833,025 1,018,606 1,239,445 1,356,514 1,450,833Reserves 83,846 83,846 83,846 83,846 83,846Retained surplus
(accumulated deficit) (392,747) (500,537) (623,697) (765,374) (931,244)Total parent entity interest 524,124 601,915 699,594 674,986 603,435
Total Equity 524,124 601,915 699,594 674,986 603,435
ACBPS Additional Estimates Statements
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Table 3.2.3: Departmental Statement of Changes in Equity — Summary of Movement (Budget Year 2014-15)
Prepared on Australian Accounting Standards basis
Retained Asset Contributed Totalearnings revaluation equity/ equity
reserve capital$'000 $'000 $'000 $'000
Opening balance as at 1 July 2014Balance carried forward from
previous period (392,747) 83,846 833,025 524,124Adjustment for changes in -
accounting policies (1) (1)Adjusted opening balance (392,747) 83,846 833,024 524,123
Comprehensive incomeOther comprehensive income -Surplus (deficit) for the period (107,790) (107,790)
Total comprehensive income (107,790) - - (107,790)
of which:Attributable to the Australian Government (107,790) - - (107,790)
Transactions with ownersContributions by owners
Equity Injection 152,979 152,979Equity Injection - Appropriation -Departmental Capital Budget (DCBs) 32,604 32,604Other -Restructuring -
Sub-total transactions with owners - - 185,583 185,583
Estimated closing balanceas at 30 June 2015 (500,537) 83,846 1,018,607 601,916
Closing balance (500,537) 83,846 1,018,607 601,916
ACBPS Additional Estimates Statements
103
Table 3.2.4: Budgeted Departmental Statement of Cash Flows (as at 30 June)
Prepared on Australian Accounting Standards basis
Actual Revised Forward Forward Forwardbudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
OPERATING ACTIVITIESCash received
Appropriations 1,019,959 1,043,598 985,378 989,440 1,002,856Sale of goods and rendering of services 67,160 70,280 69,284 65,149 65,660Net GST received 59,696 46,147 46,147 46,147 46,147Other 164 685 685 685 685
Total cash received 1,146,979 1,160,710 1,101,494 1,101,421 1,115,348
Cash usedEmployees 567,679 559,082 559,399 567,316 582,292Suppliers 518,919 555,481 495,948 487,958 486,909Net GST paid 61,183 46,147 46,147 46,147 46,147Taxes paid 3,854 - - - -
Total cash used 1,151,635 1,160,710 1,101,494 1,101,421 1,115,348
Net cash from (used by)operating activities (4,656) - - - -
INVESTING ACTIVITIESCash received
Proceeds from sales of property,plant and equipment 3,685 - - - -
Total cash received 3,685 - - - -
Cash usedPurchase of property, plant,
equipment and intangibles 133,279 185,583 220,838 117,069 94,319Total cash used 133,279 185,583 220,838 117,069 94,319
Net cash from (used by) investing activities (129,594) (185,583) (220,838) (117,069) (94,319)
FINANCING ACTIVITIESCash received
Contributed equity 133,285 185,583 220,838 117,069 94,319Total cash received 133,285 185,583 220,838 117,069 94,319
Net cash used byfinancing activities 133,285 185,583 220,838 117,069 94,319
Net increase (decrease)in cash held (965) - - - -Cash and cash equivalents at the
beginning of the reporting period 7,383 6,418 6,418 6,418 6,418Effect of exchange rate movements
on cash and cash equivalents at the beginning of reporting period
Cash and cash equivalents at the end of the reporting period 6,418 6,418 6,418 6,418 6,418
ACBPS Additional Estimates Statements
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Table 3.2.5: Capital Budget Statement — Departmental
Consistent with information contained in the Statement of Asset Movements and the Budgeted Statement of Cash Flows. DCB = departmental capital budget 1. Includes both current and prior Act 2 and Bills 4 appropriations. 2. Does not include annual finance lease costs. Include purchase from current and previous years’ DCBs.
Actual Revised Forward Forward Forwardbudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
NEW CAPITAL APPROPRIATIONSCapital budget - Act No. 1 (DCB) 60,592 32,604 32,037 37,101 27,820Equity injections - Act No. 2 71,849 152,979 188,801 79,968 66,499
Total new capital appropriations 132,441 185,583 220,838 117,069 94,319
Provided for:Purchase of non-financial assets 133,285 185,583 220,838 117,069 94,319
Total Items 133,285 185,583 220,838 117,069 94,319
PURCHASE OF NON-FINANCIALASSETSFunded by capital appropriations1 67,651 152,979 188,801 79,968 66,499Funded by capital appropriation - DCB2 65,634 32,604 32,037 37,101 27,820
TOTAL AMOUNT SPENT 133,285 185,583 220,838 117,069 94,319
RECONCILIATION OF CASHUSED TO ACQUIRE ASSETSTO ASSET MOVEMENT TABLE
Total purchases 133,285 185,583 220,838 117,069 94,319Total cash used to
acquire assets 133,285 185,583 220,838 117,069 94,319
ACBPS Additional Estimates Statements
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Table 3.2.6: Statement of Asset Movements (2014-15)
1. "Appropriation equity" refers to equity injections provided through Appropriation Acts No. 2 and Bill No. 4 2014-15.
Prepared on Australian Accounting Standards basis.
Asset Category (as appropriate) Land Buildings Other property, Computer L&B, IP&E Total
plant andsoftware and held for saleequipment intangibles
$'000 $'000 $'000 $'000 $'000 $'000As at 1 July 2014Gross book value 25,500 117,364 296,959 479,478 1,100 920,401Accumulated
and impairment - - (1) (304,598) (304,599)Opening net book balance 25,500 117,364 296,958 174,880 1,100 615,802-CAPITAL ASSET ADDITIONSEstimated expenditure on
new or replacement assetsBy purchase - appropriation equity1 1,454 13,689 132,505 37,935 185,583Total additions 1,454 13,689 132,505 37,935 - 185,583
Other movementsDepreciation/amortisation expense - (18,356) (42,082) (47,352) - (107,790)Total other movements - (18,356) (42,082) (47,352) - (107,790) As at 30 June 2015Gross book value 26,954 131,053 429,464 517,413 1,100 1,105,984Accumulated
and impairment - (18,356) (42,083) (351,950) - (412,389)Closing net book balance 26,954 112,697 387,381 165,463 1,100 693,595
ACBPS Additional Estimates Statements
106
Schedule of Administered Activity
Table 3.2.7: Schedule of Budgeted Income and Expenses Administered on Behalf of Government (for the period ended 30 June)
Prepared on Australian Accounting Standards basis.
Actual Revised Forward Forward Forwardbudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
EXPENSES ADMINISTERED ONBEHALF OF GOVERNMENTSuppliers 928 934 926 914 923Write-down and impairment of assets 2,979 2,500 2,500 2,500 2,500
Total expenses administeredon behalf of Government 3,907 3,434 3,426 3,414 3,423
LESS:OWN-SOURCE INCOMEOwn-source revenueTaxation revenue
Customs duty 9,279,034 9,059,250 8,309,450 8,729,450 8,989,450Other taxes, fines and fees 1,088,989 1,254,390 1,312,682 1,374,629 1,437,614
Total taxation revenue 10,368,023 10,313,640 9,622,132 10,104,079 10,427,064
Non-taxation revenueSale of goods and rendering
of services 3,786 2,500 2,500 2,500 2,500Total non-taxation revenue 3,786 2,500 2,500 2,500 2,500
Total own-source revenuesadministered on behalf of Government 10,371,809 10,316,140 9,624,632 10,106,579 10,429,564
Total own-sourced incomeadministered on behalf ofGovernment 10,371,809 10,316,140 9,624,632 10,106,579 10,429,564
Net Cost of (contribution by)services (10,367,902) (10,312,706) (9,621,206) (10,103,165) (10,426,141)
Surplus (Deficit) before income tax 10,367,902 10,312,706 9,621,206 10,103,165 10,426,141Income tax expenseSurplus (deficit) after income tax 10,367,902 10,312,706 9,621,206 10,103,165 10,426,141Total comprehensive income (loss) 10,367,902 10,312,706 9,621,206 10,103,165 10,426,141
ACBPS Additional Estimates Statements
107
Table 3.2.8: Schedule of Budgeted Assets and Liabilities Administered on Behalf of Government (as at 30 June)
Prepared on Australian Accounting Standards basis.
Actual Revised Forward Forward Forwardbudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
ASSETS ADMINISTERED ONBEHALF OF GOVERNMENTFinancial assets
Cash and cash equivalents 7,704 7,704 7,704 7,704 7,704Taxation receivables 256,290 256,290 256,290 256,290 256,290Other receivables 5,119 7,619 10,119 10,119 10,119
Total financial assets 269,113 271,613 274,113 274,113 274,113
Total assets administered on behalf of Government 269,113 271,613 274,113 274,113 274,113
LIABILITIES ADMINISTERED ONBEHALF OF GOVERNMENTPayables
Other payables 8,348 8,348 8,348 8,348 8,348Total payables 8,348 8,348 8,348 8,348 8,348
Interest bearing liabilitiesSecurity deposits 2,246 2,246 2,246 2,246 2,246
Total interest bearing liabilities 2,246 2,246 2,246 2,246 2,246
Total liabilities administeredon behalf of Government 10,594 10,594 10,594 10,594 10,594
Net assets/(liabilities) 258,519 261,019 263,519 263,519 263,519
ACBPS Additional Estimates Statements
108
Table 3.2.9: Schedule of Budgeted Administered Cash Flows (for the period ended 30 June)
Prepared on Australian Accounting Standards basis.
Actual Revised Forward Forward Forwardbudget estimate estimate estimate
2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000
OPERATING ACTIVITIESCash received
Sales of goods and rendering of services 3,776 2,500 2,500 2,500 2,500
Cash from the Official Public Account 329,882 420,000 420,000 420,000 420,000
DividendsTaxes 10,654,574 10,612,723 9,921,010 10,402,946 10,725,940Appropriation Receipts - 934 926 914 923
Total cash received 10,988,232 11,036,157 10,344,436 10,826,360 11,149,363
Cash usedCash to the Official Public Account 10,661,357 10,615,223 9,923,510 10,405,446 10,728,440Suppliers 928 934 926 914 923Cash used - Other 319,134 420,000 420,000 420,000 420,000
Total cash used 10,981,419 11,036,157 10,344,436 10,826,360 11,149,363
Net cash used byoperating activities 6,813 - - - -
Net increase (decrease) in
cash held 6,813 - - - -
Cash and cash equivalents atbeginning of reporting period 891 7,704 7,704 7,704 7,704
Cash and cash equivalents at endof reporting period 7,704 7,704 7,704 7,704 7,704
ACBPS Additional Estimates Statements
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Notes to the Financial Statements
Basis of accounting
The budgeted financial statements have been prepared on an accrual accounting basis, having regard to Statements of Accounting Concepts, and in accordance with the Finance Minister’s Orders, Australian Accounting Standards and other authoritative pronouncements of the Australian Accounting Standards Board.
Departmental
Revenue from government
Amounts appropriated for programmes are recognised as revenue, except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned. Appropriations receivable are recognised at their nominal amounts.
Employee expenses
Employee expenses consist of salaries, leave entitlements, redundancy expenses, superannuation and non-salary benefits.
Supplier expenses
Supplier expenses consist of administrative costs, consultants’ costs, travel expenses and property operating expenses.
Cash
Cash includes notes and coins held and any deposits held at call with a bank or other financial institution.
Assets
Assets are made up of cash, receivables, leasehold improvements and plant and equipment. All assets are held at fair value.
Liabilities
Liabilities are made up of employee salary and leave entitlements, property lease make-good provisions and amounts owed to creditors.
Administered
Revenues
All administered revenues relate to the core operating activities performed by the ACBPS on behalf of the Australian Government, including the collection of customs duty, revenue associated with the Tourist Refund Scheme and revenue associated with the passenger movement charge.
Glossary
110
GLOSSARY TERMS MEANING
Administered
items
Expenses, revenues, assets or liabilities managed by agencies on behalf of the Commonwealth. Agencies do not control administered items. Administered expenses include grants, subsidies and benefits. In many case, administered expenses fund the delivery of third party agencies.
Additional
estimates
Where amounts appropriated at Budget time are insufficient,
Parliament may appropriate more funds to portfolios through the
Additional Estimates Acts.
Appropriation
An authorisation by Parliament to spend monies from the
Consolidated Revenue Fund, for a particular purpose.
Annual
appropriation
Two appropriation Bills are introduced into Parliament in May and
comprise the Budget for the financial year beginning 1 July.
Further Bills are introduced later in the financial year as part of the
Additional Estimates. Parliamentary Departments have their own
appropriations.
Consolidated
Revenue Fund
Section 81 of the Constitution stipulates that all revenue raised or
money received by the Commonwealth forms the one Consolidated
Revenue Fund (CRF). The CRF is not a bank account. The Official
Public Accounts reflects most of the operations of the CRF.
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.
Glossary
111
TERMS MEANING
Equity or net
assets
Residual interest in the assets of an entity after deduction of its
liabilities.
Expense
Total value of all of the resources consumed in producing goods
and services or the loss of future economic benefits in the form of
reductions in assets or increases in liabilities of an entity.
PGPA Act The Public Governance, Performance and Accountability Act 2013.
FMA Act The Financial Management and Accountability Act 1997
Migration Act
Migration Act 1958.
Special account
Balances existing within the CRF that are supported by standing
appropriations (FMA Act section 20 and 21). Special Accounts
allow money in the CRF to be acknowledged as set-aside
(hypothecated) for a particular purpose. Amounts credited to a
Special Account may only be spent for the purposes of the Special
Account. Special Accounts can only be established by a written
determination of the Finance Minister (section 20 FMA Act) or
through an Act of Parliament (referred to in section 21 of the FMA
Act).