ࡱ> {|}~{ Gobjbjzz KXfFFTTTTTTTT8TT UTcc:6d6d6d~e"e e$c2:Te~e~eee:TT6d6dHO:h:h:heT6dT6d:he:h:h~R6dPLExOfFe0޲tGg@GRRfGTHee:heeeee::g^eeeeeeeGeeeeeeeeeF R: 鱨վ Section 1: Agency overview and resources 1.1 Strategic direction statement The 鱨վ (the Commission) is Australias independent national human rights institution that is charged with promoting and protecting human rights and addressing discrimination. Its role is to conduct education and awareness-raising about rights and responsibilities, contribute to the prevention of discrimination and human rights breaches within society, and assist in redressing discrimination when it occurs. The Commission has identified two strategic priorities of tackling violence, harassment and bullying, and building understanding and respect for rights in our community, particularly through encouraging bystander actions. The Commission is responsible for administering the following Acts: 鱨վ Act 1986 Racial Discrimination Act 1975 Sex Discrimination Act 1984 Disability Discrimination Act 1992, and Age Discrimination Act 2004. Functions under these Acts are vested in the Commission, individual members, the President as Chief Executive Officer or the Attorney-General. The Commission works closely with other government agencies, the business community, the non-government sector and individuals to fulfil its role. Its services are measured quantitatively by key information access criteria, and also a customer satisfaction survey. The Commission aims to provide an independent, timely and effective complaint handling function in accordance with legislative requirements and best practice. 1.2 Agency resource statement Table 1.1 shows the total resources from all sources. The table summarises how resources will be applied by outcome and by administered and departmental classification. Table 1.1: Agency resource statementBudget estimates for 201314 as at Budget May 2013 Estimate ofprior yearActualamounts+Proposed=Totalavailableavailable inat Budgetestimateappropriation201314201314201314201213$000$000$000$000ORDINARY ANNUAL SERVICES1Departmental appropriationPrior year departmental appropriation25,9755,9756,034Departmental appropriation318,30218,30218,152s 31 relevant agency receipts46,3006,3005,990Total5,97524,60230,57730,176Administered expensesOutcome 1144144143Total144144143Total ordinary annual services5,97524,74630,72130,319SPECIAL ACCOUNTSOpening balanceReceiptsTotal special accounts Total net resourcing for agency5,97524,74630,72130,319All figures are GST exclusive. 1. Appropriation Bill (No. 1) 201314. 2. Estimated adjusted balance carried forward from previous year. 3. Includes an amount of $0.173m in 201314 for the departmental capital budget (see Table3.2.5 for further details). For accounting purposes this amount has been designated as contributions by owners. 4. Section 31 relevant agency receiptsestimate. 1.3 Budget measures Budget measures announced since the 201213 Mid-Year Economic and Fiscal Outlook (MYEFO) relating to the Commission are detailed in Budget Paper No.2 and are summarised in Part1 of Table1.2. MYEFO measures not previously reported in a portfolio statement are summarised in Part2. Table 1.2: Agency 201314 Budget measures Part 1: Measures announced since the 201213 MYEFO 201213201314201415201516201617Program$000$000$000$000$000Expense measuresAttorney-Generals Portfolio savingsredirection1.1Departmental expenses(29)(30)(30)(30)Total expense measures(29)(30)(30)(30)Prepared on a Government Finance Statistics (fiscal) basis. Part 2: MYEFO measures not previously reported in a portfolio statement 201213201314201415201516201617Program$000$000$000$000$000Expense measuresTargeted savingspublic service efficiencies1.1Departmental expenses(63)(93)(85)(84)(21)Total expense measures(63)(93)(85)(84)(21)Prepared on a Government Finance Statistics (fiscal) basis. Section 2: Outcomes and planned performance 2.1 Outcomes and performance information Government outcomes are the intended results, impacts or consequences of actions by the government on the Australian community. Commonwealth programs are the primary vehicle by which government agencies achieve the intended results of their outcome statements. Agencies are required to identify the programs that contribute to government outcomes over the budget and forward years. The Commissions outcome is described below together with its related program, specifying the performance indicators and targets used to assess and monitor the performance of the Commission in achieving government outcomes. Outcome 1: An Australian society in which human rights are respected, protected and promoted through independent investigation and resolution of complaints, education and research to promote and eliminate discrimination, and monitoring, and reporting on human rightsOutcome 1 strategy The main focus of the Commission is the protection and promotion of human rights. Its role is to foster and enhance human rights, contribute to the prevention of discrimination within society and assist in redressing discrimination when it occurs. Outcome 1 expense statement Table 2.1 provides an overview of the total expenses for Outcome 1, by program. Table 2.1: Budgeted expenses for Outcome 1 Outcome 1: An Australian society in which human rights are respected, protected and promoted through independent investigation and resolution of complaints, education and research to promote and eliminate discrimination, and monitoring, and reporting on human rights201213Estimated201314actualEstimatedexpensesexpenses$000$000Program 1.1: Australians have access to independent human rights complaint handling and public inquiries processes and benefit from human rights education, promotion and monitoring, and compliance activitiesAdministered expensesOrdinary annual services (Appropriation Bill No. 1)143144Departmental expensesDepartmental appropriation123,95924,419Expenses not requiring appropriation in the budget year2955955Total expenses for Outcome 125,05725,518201213201314Average staffing level (number)134125Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the budget year as government priorities change. 1. Departmental appropriation combines Ordinary annual services (Appropriation Bill No. 1) and Revenue from independent sources (s31). 2. Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses, audit fees and write-down and impairment of assets. Contributions to Outcome 1 Program 1.1: Australians have access to independent human rights complaint handling and public inquiries processes and benefit from human rights education, promotion and monitoring, and compliance activities Program 1.1 objective The Commission: investigates alleged infringements under the federal anti-discrimination and human rights legislation inquires into acts or practices that may impinge on human rights or may be discriminatory, and fosters public discussion, and undertakes and coordinates research and educational programs to promote human rights and eliminate discrimination. Program 1.1 expenses Total expenses are forecast to rise in 201314 and the forward years consistent with the anticipated growth in operating activities.201213201415201516201617Revised201314ForwardForwardForwardbudgetBudgetyear 1year 2year 3$000$000$000$000$000Annual administered expensesAdministered item143144146146149Annual departmental expensesDepartmental item23,95924,41923,28323,27023,467Expenses not requiring appropriation inthe budget year1955955945945945Total program expenses 25,05725,51824,37424,36124,5611. Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses, audit fees and write-down and impairment of assets. Program 1.1 deliverables Over the budget and forward years, and beyond, the Commission will achieve its objective by delivering: a complaint handling service for the investigation and resolution of complaints educational programs and research to promote and eliminate discrimination inquiries into acts or practices that may impinge on human rights or may be discriminatory, and monitoring and compliance activities, and reporting on human rights. Program 1.1 key performance indicators201213201415201516201617Key performanceRevised201314ForwardForwardForwardindicatorsbudgetBudgetyear 1year 2year 3Customer/stakeholder survey to rate the effectiveness of major educational and promotional activity80% rate as effective80% rate as effective80% rate as effective80% rate as effective80% rate as effectivePercentage of parties satisfied with the overall investigation and complaint handling process80%80%80%80%80%Percentage of complaints finalised within 12 months80%80%80%80%80%Percentage of complaints conciliated per annum30%30%30%30%30%Extent of contact with government, community and industry groupsdistribute >70,000 publications and >35million website hitsdistribute >70,000 publications and >35million website hitsdistribute >70,000 publications and >35million website hitsdistribute >70,000 publications and >35million website hitsdistribute >70,000 publications and >35million website hitsSection 3: Explanatory tables and budgeted financial statements Section 3 presents explanatory tables and budgeted financial statements which provide a comprehensive snapshot of agency finances for the 201314 budget year. It explains how budget plans are incorporated into the financial statements and provides further details of the reconciliation between appropriations and program expenses, special accounts and government Indigenous expenditure. 3.1 Explanatory tables 3.1.1 Movement of administered funds between years The Commission has not moved any administered funds between years. 3.1.2 Special accounts Special accounts provide a means to set aside and record amounts used for specified purposes. Special accounts can be created by a Finance Ministers Determination under the Financial Management and Accountability Act 1997 or under separate enabling legislation. Table3.1.2 shows the expected additions (receipts) and reductions (payments) for each account used by the Commission. Table 3.1.2: Estimates of special account flows and balances OpeningClosingbalanceReceiptsPaymentsAdjustmentsbalance201314201314201314201314201314201213201213201213201213201213Outcome$000$000$000$000$000Services for Other Entities and Trust Moneys1FMA Act s 20 (D)1Total special accounts 201314 Budget estimateTotal special accounts 201213 estimated actual(D) = Departmental. 3.1.3 Australian Government Indigenous expenditure The Commissions expenditure on Indigenous issues is allocated in accordance with the statutory requirements of the Social Justice Commissioner and community education programs relating to Indigenous issues. Table 3.1.3: Australian Government Indigenous expenditure (AGIE) AppropriationsBill Bill SpecialTotalNo. 1No. 2appropappropOtherTotal$000$000$000$000$000$000ProgramOutcome 1Departmental 2013149029029021.1Departmental 2012138958958951.1Total AGIE 201314902902902Total AGIE 2012138958958953.2 Budgeted financial statements 3.2.1 Differences in agency resourcing and financial statements There is no material difference between the agency resourcing and financial statements. 3.2.2 Analysis of budgeted financial statements Departmental Income statement In 201314 income is budgeted at $24.479m. This is a net increase of $0.460m over the 201213 estimated actual of $24.019m. The increase in revenue arises primarily from adjusted projections in own-source income, partially offsetting net reductions in appropriation funding. The Commissions appropriation under Appropriation Bill (No. 1) 201314 has increased from a revised 201213 estimate of $17.979m to $18.129m for 201314. This is the net result of cumulative parameter adjustments, the application of the efficiency dividend and targeted and additional one-off savings measures. Own-source revenue funding arising from service fees and direct cost recoveries is projected to be $6.300m in 201314. The revenues arise primarily from the supply of international human rights technical assistance programs to AusAID and for accommodation and shared services under a memorandum of understanding with the Office of the Australian Information Commissioner. The 201314 period also includes projected cost recoveries from the final phase of the review into gender equality in the Australian Defence Force. The expenditure reflects the anticipated costs from delivering the appropriated and fee-for-service activities identified above for the 201314 Budget and forward estimates. The projected operating loss reflects the depreciation and amortisation expenses which ceased to be funded through appropriation revenue from 201011. Balance sheet In 201314 the Commission will receive total departmental capital budget funding of $0.173m to assist in the purchase and replacement of end-of-life assets and equipment. Statement of changes in equity The departmental statement of changes in equity reflects the movements in capital contributions and repayments to government as entity owners. Administered Schedule of budgeted income and expenses The Commissions estimated administered expense for 201314 is $0.144m for the National Anti-Racism Partnership and Strategy. 3.2.3 Budgeted financial statements tables Departmental Table 3.2.1: Comprehensive income statement (showing net cost of services) for the period ended 30June EstimatedBudgetForwardForwardForwardactualestimateestimateestimateestimate201213201314201415201516201617$000$000$000$000$000EXPENSESEmployee benefits16,18615,90915,99616,29516,517Supplier expenses7,8238,5607,3377,0257,000Depreciation and amortisation895895895895895Write-down and impairment of assets1010Total expenses24,91425,37424,22824,21524,412LESS: OWN-SOURCE INCOMEOwn-source revenueSale of goods and rendering of services5,0905,4004,2004,2004,200Rental income900900900900900Total own-source revenue5,9906,3005,1005,1005,100GainsOther5050505050Total gains5050505050Total own-source income6,0406,3505,1505,1505,150Net cost of (contribution by)services18,87419,02419,07819,06519,262Revenue from government17,97918,12918,18318,17018,367Surplus (deficit) attributable tothe Australian Government(895)(895)(895)(895)(895)OTHER COMPREHENSIVE INCOMEChanges in asset revaluation surplusTotal other comprehensive income Total comprehensive income (loss)(895)(895)(895)(895)(895)Total comprehensive income (loss)attributable to the Australian Government(895)(895)(895)(895)(895)Note: Impact of net cash appropriation arrangements201213201314201415201516201617$000$000$000$000$000Total comprehensive income (loss)excluding depreciation/amortisation expenses previously funded throughrevenue appropriationsLess depreciation/amortisation expensespreviously funded through revenueappropriations895895895895895Total comprehensive income (loss)as per the statement of comprehensive income(895)(895)(895)(895)(895)Prepared on Australian Accounting Standards basis. Table 3.2.2: Budgeted departmental balance sheet (as at 30 June) EstimatedBudgetForwardForwardForwardactualestimateestimateestimateestimate201213201314201415201516201617$000$000$000$000$000ASSETSFinancial assetsCash and cash equivalents975975975975975Trade and other receivables6,6066,1255,6255,6255,625Total financial assets7,5817,1006,6006,6006,600Non-financial assetsProperty, plant and equipment4,1843,9483,8673,2722,528Intangibles79561042524055Other non-financial assets7575757575Total non-financial assets5,0544,6334,3673,5872,658Total assets12,63511,73310,96710,1879,258LIABILITIESPayablesSuppliers1,2221,5331,7891,9522,018Other payables246246246246246Total payables1,4681,7792,0352,1982,264Interest-bearing liabilitiesLease incentives4,5263,9603,3942,8282,262Total interest-bearing liabilities4,5263,9603,3942,8282,262ProvisionsEmployee provisions3,4963,5713,6993,9044,052Other provisions2,9852,9852,9852,9852,985Total provisions6,4816,5566,6846,8897,037Total liabilities12,47512,29512,11311,91511,563Net assets160(562)(1,146)(1,728)(2,305)EQUITYParent entity interestContributed equity1,9612,1342,4452,7583,076Retained surplus(accumulated deficit)(1,801)(2,696)(3,591)(4,486)(5,381)Total parent entity interest160(562)(1,146)(1,728)(2,305)Total equity160(562)(1,146)(1,728)(2,305)Prepared on Australian Accounting Standards basis. Table 3.2.3: Departmental statement of changes in equitysummary of movement (budget year 201314) ContributedRetainedequity/Totalearningscapitalequity$000$000$000Opening balance as at 1 July 2013Balance carried forward from previous period(1,801)1,961160Adjustment for changes in accounting policiesAdjusted opening balance(1,801)1,961160Comprehensive incomeSurplus (deficit) for the period(895)(895)Total comprehensive income(895)(895)Transactions with ownersContributions by ownersDepartmental capital budget173173Sub-total transactions with owners173173Estimated closing balance as at 30 June 2014(2,696)2,134Closing balance attributable to theAustralian Government(2,696)2,134(562)Prepared on Australian Accounting Standards basis. Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June) EstimatedBudgetForwardForwardForwardactualestimateestimateestimateestimate201213201314201415201516201617$000$000$000$000$000OPERATING ACTIVITIESCash receivedAppropriations17,97918,12918,18318,17018,367Sale of goods and rendering of services5,9906,3005,1005,1005,100Net GST received150150150150Section 31 receipts transferredfrom Official Public Account7,1815,0004,5004,5004,500Total cash received31,30029,57927,93327,92027,967Cash usedEmployees15,88416,12216,36316,60816,857Suppliers8,6228,3576,4706,2126,010Section 31 receipts transferredto Official Public Account7,5005,1005,1005,1005,100Total cash used32,00629,57927,93327,92027,967Net cash from (used by)operating activities(706)INVESTING ACTIVITIESCash usedPurchase of property, plant and equipment173173311313318Total cash used173173311313318Net cash from (used by)investing activities(173)(173)(311)(313)(318)FINANCING ACTIVITIESCash receivedContributed equity173173311313318Total cash received173173311313318Net cash from (used by)financing activities173173311313318Net increase (decrease)in cash held(706)Cash and cash equivalents at thebeginning of the reporting period1,681975975975975Cash and cash equivalents at theend of the reporting period975975975975975Prepared on Australian Accounting Standards basis. Table 3.2.5: Departmental capital budget statement EstimatedBudgetForwardForwardForwardactualestimateestimateestimateestimate201213201314201415201516201617$000$000$000$000$000NEW CAPITAL APPROPRIATIONSCapital budgetsBill 1 (DCB)173173311313318Total new capital appropriations173173311313318Provided for:Purchase of non-financial assets173173311313318Total items173173311313318PURCHASE OF NON-FINANCIALASSETSFunded by capital appropriationDCB1173173311313318Total173173311313318RECONCILIATION OF CASHUSED TO ACQUIRE ASSETSTO ASSET MOVEMENT TABLETotal purchases173173311313318Total cash used toacquire assets173173311313318Prepared on Australian Accounting Standards basis. DCB = departmental capital budget. 1. Does not include annual finance lease costs. Includes purchases from current and previous years departmental capital budgets. Table 3.2.6: Statement of asset movements (201314) Property,Computerplant &software &equipmentintangiblesTotal$000$000$000As at 1 July 2013Gross book value 5,6551,0236,678Accumulated depreciation/amortisation and impairment(1,471)(228)(1,699)Opening net book balance4,1847954,979CAPITAL ASSET ADDITIONSEstimated expenditure onnew or replacement assetsBy purchaseappropriation ordinaryannual services1173173Total additions173173Other movementsDepreciation/amortisation expense(710)(185)(895)Other301301Total other movements(409)(185)(594)As at 30 June 2014Gross book value6,1291,0237,152Accumulated depreciation/amortisation and impairment(2,181)(413)(2,594)Closing net book balance3,9486104,5581. Appropriation ordinary annual services refers to funding provided through Appropriation Bill (No. 1) 201314 for depreciation and amortisation expenses, departmental capital budgets or other operational expenses. Administered Table 3.2.7: Schedule of budgeted income and expenses administered on behalf of government (for the period ended 30 June) EstimatedBudgetForwardForwardForwardactualestimateestimateestimateestimate201213201314201415201516201617$000$000$000$000$000EXPENSES ADMINISTERED ONBEHALF OF GOVERNMENTSupplier expenses143144146146149Total expenses administeredon behalf of government143144146146149LESS:OWN-SOURCE INCOMETotal own-source incomeadministered on behalf ofgovernmentNet cost of (contribution by)services143144146146149Surplus (deficit)(143)(144)(146)(146)(149)Total comprehensive income (loss)(143)(144)(146)(146)(149)Prepared on Australian Accounting Standards basis. Table 3.2.8: Schedule of budgeted assets and liabilities administered on behalf of government (as at 30 June) The Commission has no assets or liabilities administered on behalf of government. Table 3.2.9: Schedule of budgeted administered cash flows (for the period ended 30 June) EstimatedBudgetForwardForwardForwardactualestimateestimateestimateestimate201213201314201415201516201617$000$000$000$000$000OPERATING ACTIVITIESCash usedSuppliers143144146146149Total cash used143144146146149Net cash from (used by) operating activities(143)(144)(146)(146)(149)Net increase (decrease) incash held(143)(144)(146)(146)(149)Cash and cash equivalents at thebeginning of the reporting periodCash from Official Public Account for: Appropriations143144146146149Cash and cash equivalents at theend of the reporting periodPrepared on Australian Accounting Standards basis. 3.2.4 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 Ministers Orders, Australian Accounting Standards and other authoritative pronouncements of the Australian Accounting Standards Board. Departmental Revenue from government Amounts appropriated for the Commissions outcome for the year (adjusted for any formal additions and reductions) are recognised as revenue. Appropriations receivable are recognised at their nominal amounts. Employee expenses and benefits Employee expenses and benefits consist of salaries, leave entitlements, redundancy expenses and superannuation. Liabilities for services rendered by employees are recognised at the reporting date to the extent that they have not been settled. Supplier expenses Supplier expenses consist of ordinary operating costs (accommodation and utilities), administrative costs, consultant and contract costs and travel expenses. Assets and liabilities Assets are recognised in the Commissions balance sheet when it is probable that the future economic benefits will flow and the amounts of the assets can be reliably measured. Liabilities are recognised in the balance sheet when it is probable that the future obligation will be incurred and the amounts of the liabilities can be reliably measured. Cash and cash equivalents Cash includes notes and coins held and any deposits held at call with a bank or other financial institution. Cash is recognised at its nominal amount. Transactions with the government as owner Amounts appropriated which are designated as equity injections for a year are recognised directly in contributed equity. 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