Portfolio Additional Estimates Statements 2014-15 · PDF file2014-15 Additional Estimates for...

Portfolio Additional Estimates Statements 2014-15

Immigration and Border Protection Portfolio

Explanations of Additional Estimates 2014-15

© Commonwealth of Australia 2015

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Use of Immigration and Border Protection Portfolio material under a Creative Commons BY Attribution 3.0 Australia licence requires you to attribute the work (but not in any way that suggests that the Department endorses you or your use of the work).

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Provided you have not modified or transformed Immigration and Border Protection Portfolio material in any way including, for example, by changing the Immigration and Border Protection Portfolio text; calculating percentage changes; graphing or charting data; or deriving new statistics from published Immigration and Border Protection Portfolio statistics – then Portfolio prefers the following attribution:

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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nfp not for publication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


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.


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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


23

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



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.


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


25

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 - - - -


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


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



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 - - - -


28

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


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)


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)


29

Table 1.4: Additional Estimates and Variations to Outcomes from Other Variations (continued)



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


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1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION BILL

The following tables detail the Additional Estimates sought for DIBP through


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 -


31

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"


$'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


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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"


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


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


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


36

OUTCOME 2

Outcome 2 Strategy


Statements 2014-15.



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


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



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


37

Table 2.1.2 Budgeted Expenses and Resources for Outcome 2 (continued) 2013-14 2014-15


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


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



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.


38

Table 2.3.2 Programme Component Expenses Outcome 2 2013-14 2014-15 2015-16 2016-17 2017-18


$'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


39

Table 2.3.2 Programme Component Expenses Outcome 2 (continued) 2013-14 2014-15 2015-16 2016-17 2017-18


$'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 - - - -


Programme 2.4: Regional CooperationAnnual departmental expenses

Regional Cooperation 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


40

OUTCOME 3

Outcome 3 Strategy


Statements 2014-15.



expenses$'000 $'000

Programme 3.1: Compliance, Detention and Status Resolution

Administered expenses







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


Total for Programme 3.4 391,939 378,831 Total Programme IMA Onshore Management 2,207,729 2,021,764


41

Table 2.1.3 Budgeted Expenses and Resources for Outcome 3 (continued) 2013-14 2014-15


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


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.


42

Table 2.2.3 Programme Expenses Outcome 3 2013-14 2014-15 2015-16 2016-17 2017-18


$'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.


43

Table 2.3.3: Programme Component Expenses Outcome 3 2013-14 2014-15 2015-16 2016-17 2017-18


$'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



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 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


44

Table 2.3.3: Programme Component Expenses Outcome 3 (continued) 2013-14 2014-15 2015-16 2016-17 2017-18


$'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 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


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 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


45

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) - -


46

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


47

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.


48

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’.


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.


50

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)


51

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.


52

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.


53

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.


54

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


2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

OPERATING 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.


55

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


56

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.


57

Schedule of Administered Activity

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


2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

EXPENSES ADMINISTERED 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.


58

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


2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

ASSETS ADMINISTERED 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


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.


59

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


2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000


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


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


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.


60

Table 3.2.10: Schedule of Administered Capital Budget


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.


61

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

MRT-RRT Additional Estimates Statements

67

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.


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.


68

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.



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


69


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.


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


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.


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)


70

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.



$'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 -


71



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".


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



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.


72

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.


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 - - -


73



Estimates of Special Account Flows

The MRT-RRT has no special accounts.



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.




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) - - -


74

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


(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 - - -


(loss) - as per the Statement of

Comprehensive Income 12,554 - - - -


75

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

Prepared on Australian Accounting Standards basis.


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 - - -


76

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


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


77




2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000


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) - - -


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 - - -


78

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 - - -


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.


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


79







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 - - -


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 - - - - -


80




2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000


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 - - -


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

ACBPS Additional Estimates Statements

85

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.


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.


86

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


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


87

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


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


88


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


89


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


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 - - - -


90




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


91

1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION BILL

The following tables detail the Additional Estimates sought for ACBPS through



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.


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 -


92



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.


93

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.


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



Program 1.3: Border RevenueDepartmental expenses



Program: Other AdministeredDepartmental expenses

Departmental appropriation1 928 934Expenses not requiring appropriation in the Budget year2 2,979 2,500


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


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



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


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


95





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.





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.




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


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




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


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


96





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.


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.


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.


99





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)


100

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.


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)


101

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



2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

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


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


102

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


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)


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


103




2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000


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


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



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


104

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.


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


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


105

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.


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


106





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


107




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 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


108




2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000


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


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 - - - -


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


109

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).

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