ࡱ>    %`  bjbj"x"x E @@i 28D,2 pr r r r  _dacccccc$hjn9w  wwr r ;_$_$_$w48r r a_$wa_$_$e2|3r  @-X2302; $33,_$www#|wwwwwww222222222 Appendix 6: Human Resources and Administrative Services Performance management and staff development The Commission reviews staff performance annually through its Performance Management Scheme. The Scheme provides an opportunity to set goals and priorities in line with our Strategic Plan and to assess the level of individual performance and contribution to Unit outcomes. The Scheme also provides an opportunity to identify and address learning and development needs and to plan effectively for the acquisition of identified skill requirements. A major learning and development focus for the year was the participation by 16 staff in a social leadership program by the Benevolent Society. This staff development program specifically targeted the first two of the Commissions strategic goals: leadership and empowerment. The Commission supports additional professional development through its Studies Assistance Program and, across 2008-09, provided assistance to 11 staff in the form of study leave, examination leave and/or financial assistance. The Commission provided opportunities for work experience and internships through placements in various units with 26 participating in these programs in 2008-09. Workplace diversity During 2008-09, the Commission reviewed its Workplace Diversity Plan and supported a range of diversity events, including International Womens Day, NAIDOC Week, Harmony Day and National Families Week. In order to ensure that resources were used economically and opportunities to celebrate and acknowledge various events were undertaken with care, creativity and forward planning, the committee developed a Calendar of Events for 2009. The Commission has also developed a draft Reasonable Adjustment policy to provide clear and proactive commitment to supporting people with a disability to enter and stay in the workforce. Reconciliation Action Plan The Commission launched a new Reconciliation Action Plan (RAP) in December 2008. The Commissions RAP built on the working draft, which was created in May 2007 to coincide with the 40th Anniversary of the 1967 Referendum. The RAP was developed with Reconciliation Australia. One of the challenges for the Commission in developing its RAP was separating RAP activities from day-to-day work. Much of the Commissions work, especially the work of the Aboriginal and Torres Strait Islander Social Justice Commissioner and the Social Justice and Native Title Units, is directly focused on reconciliation and protecting the human rights of Aboriginal and Torres Strait Islander people. The RAP seeks to focus on how we do our business, rather than what we do. It therefore identifies ways that the Commission can do its core work to better promote reconciliation. A significant achievement this financial year has been the review of the Commissions Aboriginal and Torres Strait Islander Employment Strategy. The new strategy will provide greater employment opportunities within the Commission and ensure staff retention and professional development. Under the strategy, the Commission has created both a new traineeship and a new cadetship to promote employment opportunities for Aboriginal and Torres Strait Islander peoples. The RAP has also been the basis for a range of ongoing activities, including the commemoration of, and participation in, significant Indigenous events and Indigenous cultural awareness training for all staff. The Commissions RAP is available online at: www.humanrights.gov.au/about/rap.html. Occupational health and safety The Commissions commitment to staff health and wellbeing, on site and off site, continued with workplace assessments for the resolution of ergonomic issues, access to a software program which encourages staff to take regular breaks throughout the day, and access to preventative and informative health information sessions. The Commission offers support to staff through QUIT smoking programs, flu vaccinations and a Healthy Lifestyle Program. The Commission provides staff with access to counselling services through its Employee Assistance Program. This is a free and confidential service for staff and their families to provide counselling on personal and work-related problems, if required. No systemic issues have been identified through this service. The Occupational Health and Safety Committee reviews any Occupational Health and Safety issues promptly. A scheduled annual workplace inspection ensures that any issues are identified and followed up. Workplace relations and employment The Commissions Certified Agreement expired in December 2008. A variation and extension to this Agreement was negotiated with staff and certified by the Australian Industrial Relations Commission on 5 January 2009 for a further three years. The new Agreement offers 18 weeks paid maternity leave, six weeks paid parental leave, and access to extended leave following maternity or parental leave. To enable staff to maximise their work-life balance, without compromising service delivery, the Commission also introduced a new Workplace Flexibility Policy as part of these negotiations. The Commission offers a range of flexible work options including part-time employment and flexible working hours. Salary progression within classification levels is subject to performance assessment. Salary ranges are reflected in Table 42. The Commission has five non-SES staff covered by Australian Workplace Agreements and two on section 24(1) Determinations. There is one SES employee on an Australian Workplace Agreement and one covered by a section 24(1) Determination. In order to manage its resources more effectively, and achieve the goals set in the Strategic Plan, the Commission reviewed its staffing structure in 2009 to provide a coordinated human rights policy agenda. Consultancy services The Commission uses consultants where there is a need to access skills, expertise or independence that is not available within the organisation. During 2008-09, six new consultancy arrangements were entered into, involving total actual expenditure, including GST, of $305 008. There were three active part-performed consultancy contracts from prior years. As the prior year contracts were fully expensed and accrued in the year of commitment, payments made in the current reporting period did not give rise to any new expenditure. Annual reports contain information about actual expenditure on contracts for consultancies. Information on the value of contracts and consultancies is available on the AusTender website: HYPERLINK "www.tenders.gov.au"www.tenders.gov.au. Table 41: Consultancy servicesConsultant nameDescriptionContract priceSelection process*Justification**Aust Institute of Aboriginal & Torres Strait Islander StudiesResearch and community consultations relating to Indigenous freedom of belief and spirituality.$33 000SelectB & CMyriad ConsultantsResearch and community consultations to explore issues and barriers to integration and settlement of African Australians within the Australian community.$185 408SelectCThe University of QueenslandResearch and community consultations on issues relating to freedom of artistic and cultural expression. $31 600SelectB & CSimply QualCase study evaluation, for the Adult English as a Second Language project. Involving coordination, analysis and reporting.$22 000Direct sourceB & CCurtin University of TechnologyResearch project Impact of the economic downturn on employment of women.$11 000Direct sourceB & CINCA ConsultingStakeholder study for the Community Partnerships evaluation project. Involving development of interview tools and primary data gathering and analysis.$22 000Direct sourceB & CTotal$305 008 * Explanation of selection process terms drawn from the Commonwealth Procurement Guidelines (December 2008): Select Tender: A procurement procedure in which the procuring agency selects which potential suppliers are invited to submit tenders. This procurement process may only be used under certain defined circumstances. Direct Sourcing: A form of restricted tendering, available only under certain defined circumstances, with a single potential supplier or suppliers being invited to bid because of their unique expertise and/or their special ability to supply the goods and/or services sought. ** Justification for decision to use consultancy: A skills currently unavailable within the agency B need for specialised or professional skills C need for independent research or assessment. The Commissions purchasing procedures adhere to the Procurement Policy Framework incorporating the Commonwealth Procurement Guidelines and Finance circulars issued by the Department of Finance and Deregulation. The procedures address a range of procurement situations, allowing managers flexibility when making procurement decisions, while complying with the Commonwealths core procurement principle of value for money. There were no contracts exempt from publishing through AusTender in 2008-09. Ecologically sustainable development and environmental performance Human rights principles are fundamentally embedded within the principles of ecologically sustainable development. However, the Commissions activities do not explicitly contribute to ecologically sustainable development, nor impact directly on the environment, other than through the consumption of resources required to maintain its business operations. The Commission uses energy saving methods in its operations and endeavours to make the best use of resources. Purchase and/or leasing of Energy Star rated office machines and equipment with power save features is encouraged, and preference is given to environmentally sound products when purchasing office supplies. The Commission has implemented a number of environmentally friendly initiatives to reduce environmental impact. Waste paper, cardboard, printer cartridges and other materials are recycled, subject to the availability of appropriate recycling schemes. The Commission also uses new generation low mercury triphosphor fluorescent tubes. During 2008-09, the Commission participated in the Earth Hour initiative which was held on 28 March 2009. Audit committee Consistent with the Australian Stock Exchange principles of good corporate governance and the requirements of the Financial Management and Accountability Act 1997 (Cth), the Commission maintains an audit committee. The audit committee advises the President on compliance with external reporting requirements and the effectiveness and efficiency of internal control and risk management mechanisms. The audit committee met four times during the reporting period. Fraud control The Commission has undertaken a Fraud Risk Assessment, developed a Fraud Control Plan and has procedures and processes in place to assist in fraud prevention, detection, investigation and reporting in line with the Commonwealth Fraud Control Guidelines. The Fraud Control Plan is made available electronically to all Commission staff. Advertising and market research During the reporting period, Market Focus International was contracted to undertake a national telephone survey of sexual harassment. Total payments of $62/ 700 (including GST) were made to the supplier for this purpose. The Commission paid $60 279 (including GST) on non campaign advertising (recruitment and rights awareness promotion) during the reporting period. Staffing The Commission s average staffing level for the year was 116 staff, with a turnover of 9 percent for ongoing staff. As a result of the Certified Agreement process, the Commission broadbanded classifications APS 1-2 and APS 3-4. An overview of the Commissions staffing profile, as at 30 June 2009, is summarised in the table below. The number of part-time staff excludes casual staff. Table 42: Commission staffing profile (as at 30 June 2009)Classification Male Female Full time Part time Total ongoingTotal non-ongoing Total Statutory Office Holder22444SES Band 21111SES Band 11111EL 2 ($91 641 $110 114)101016419120EL 1 ($79 457 $87 133)62220820828APS 6 ($63 522 $71 196)102327628533APS 5 ($57 385 $61 980)2561527APS 3/4 ($46 162 $55 863)42621924630APS 1/2 ($35 811 $44 944)1001101Total 359095309926125 Commonwealth Disability Strategy The Commission, along with all other Commonwealth agencies, reports annually against the Commonwealth Disability Strategy (CDS) performance framework. The Commissions employer role is now dealt with through the State of the Service report which is compiled by the Australian Public Service Commission. Full details on the CDS can be found on the Department of Families, Housing, Community Services and Indigenous Affairs website at: www.fahcsia.gov.au/sa/disability/pubs/policy/documents/cds/guide/p1.htm. Through the CDS, the government seeks to ensure its policies, programs and services are as accessible to people with disabilities as they are to all other Australians. This, of course, is integral to the work of the Commission and evident in the work we do. The CDS identifies four core roles that may be relevant to the agency. The Commissions primary roles are that of policy adviser, service provider and employer. Full details on the policies and services highlighted in the CDS reporting, below, are contained within the relevant chapters of this Annual Report. The Commission is committed to implementing best practice in relation to the provision and improvement of access to its services for people with disabilities. Examples of best practice include our Complaint Handling processes, online access to our services, website and education material, and consultations with disability groups. Performance Reporting June 2009 Further details on programs and policies outlined against the performance indicators can be found in the relevant section of the Annual Report. Policy Adviser Role The Commissions disability rights programs are planned by reference to the Commissions jurisdiction under the Disability Discrimination Act and the 鱨վ Act and include consultations with disability groups and partnerships with disability organisations. Performance indicator 1 New or revised policy/program assesses impact on the lives of people with disabilities prior to decision Performance measure Percentage of new or revised policy/program proposals that document that the impact of the proposal was considered prior to the decision-making stage. Current level of performance 2008-09 Commission public Inquiries and exemption applications specifically seek the views of people with a disability. During the development phase of new projects, national peak disability groups and selected regional groups are consulted about their views. In the Disability Rights Unit, compliance is 100 percent. All submissions to Inquiries are taken in a range of formats, including verbal/audio (transcribed by the Commission), email and handwritten letters. All new initiatives are made publicly available through the Commissions website, and key disability organisations are informed of developments through the Commissions email lists. Through the use of the Commissions website and e-based networks, the Commission provides extensive information about new and revised policies and programs, and seeks feedback on their effect at any stage. Performance examples Ongoing inspection of immigration detention facilities, and commentary regarding asylum-seekers and refugees, has a strong focus on: the availability and quality of mental health services the connection between declining mental health, immigration detention and restrictive visa conditions. Each of the five sections of the African Australians: a report on human rights and social inclusion issues discussion paper (one of the projects under the Community Partnerships for Human Rights program) included a question that asked: whether a persons experiences were different based on disability; what was the effect; and if examples could be provided. The Sex Discrimination Commissioner raised the need for representation of women with disability on the National Council to Reduce Violence against Women and 鱨վ with the Minister for the Status of Women. The Sex Discrimination Commissioner highlighted the high incidence of violence against women with disability and the need for appropriate service responses. The Disability Discrimination Unit and the Social Justice Unit undertook a joint research project that will assess the impacts of hearing impairment and deafness in Indigenous communities. The research contract has been advertised and a tender has been selected. It is anticipated that the research project will be completed during 2009-10. In August 2008, the Social Justice Commissioner released a report entitled: Preventing crime and promoting rights for Indigenous young people with cognitive disabilities and mental health issues. This report provides an investigation of early intervention and diversionary practices, aimed at preventing offending behaviour in Indigenous young people with a cognitive disabilities and/or mental health problems. It examines services that are available for these young people, identifies systemic service delivery gaps and points to promising interventions that have the capacity to prevent offending behaviour. Goals and actions for 2009-10 Promote implementation of the Disability Convention, including promotion of: effective review of laws, policies and programs; awareness of the Convention; and development of NGO strategies to use the Convention. Promote adoption and implementation of Disability Discrimination Act Disability Standards. Follow up issues for, and the experiences of, people with disabilities that are raised in the national consultation for the African Australians: a report on human rights and social inclusion issues, and incorporate them into the final report. The aim of the final report is to suggest solutions to issues that have been raised and inform future policy, program and service design, as well as public debate and education. In relevant policy documents and reports, the Sex Discrimination Commissioner will continue to raise the specific issues for women with disability. Revise the Commissions Disability Action Plan to include strategies that ensure Commission activities involve assessment of impact on people with a disability. In relevant policy documents and reports, the Social Justice Commissioner will continue to raise the specific issues for Aboriginal and Torres Strait Islander people with disability. Performance indicator 2 People with disabilities are included in consultation about new or revised policy/program proposals Performance measure Percentage of consultations about new or revised policy/program proposals that are developed in consultation with people with disabilities. Current level of performance 2008-09 Consultation with people with disabilities and their representative organisations occurs at a number of levels, through: direct contact with representative organisations at a national and state/territory level invitation to respond to new and revised policy/programs in writing, through the Commissions website, e-based networks or by phone public forums, conferences and public meetings. New initiatives are made publicly available through the Commissions webpage and disability organisations, and individuals are informed of developments through the Commissions listserve. Wherever possible, public consultation events occur in accessible venues, with hearing augmentation and sign language interpreters available. Performance examples As part of the materials supporting the National Human Rights Consultation, the Commission prepared specific materials about human rights issues of concern to people with disability. The Commission ensured that all of the workshops held, to encourage participation in the National Human Rights Consultation, were accessible to people with disability. The Commission ensured that Auslan interpreters were available as necessary. As part of the national consultations for African Australians: a report on human rights and social inclusion issues, a specific consultation session was held with Action on Disabilities in Ethnic Communities, a community-based organisation in Melbourne. (Interested stakeholders were given the opportunity to request a consultation session with the project consultant). Issues and experiences of people with disabilities were raised in several sessions by services providers, advocates, carers and friends of people with disabilities. The Sex Discrimination Commissioner held a workshop, on protecting human rights in Australia, for the womens sector in Canberra, in order to support their involvement in the National Human Rights Consultation. The workshop was accessible for women with disabilities, who were specifically invited to attend. The Sex Discrimination Commissioner co-hosted an employer forum about preventing and managing sexual harassment in the workplace. The forum was accessible for participants with a disability. The Sex Discrimination Commissioner met with the Victorian Women with Disabilities Network to seek their input into the Commissions work on gender based violence. Since December 2008, the Social Justice Commissioner has headed a Steering Committee that is undertaking consultations on the formation of a new national Aboriginal and Torres Strait Islander representative body. All consultation materials were produced in accessible formats for people with disabilities, and provision was made for people with disabilities to access national workshops and focus group forums. The discussions that ensued identified the need for a national representative body to reflect the diversity within Aboriginal and Torres Strait Islander communities, including Indigenous people with disabilities and the issues they face. Goals and actions for 2009-10 The Sex Discrimination Commissioner will endeavour to ensure that women with disability do not experience barriers to participating in any consultation or policy development processes held by the Commission. Performance indicator 3 Public announcements of new, revised or proposed policy/program initiatives are available in accessible formats for people with disabilities in a timely manner Performance measure Percentage of new, revised or proposed policy/program announcements available in a range of accessible formats. Time taken in providing announcements in accessible formats. Current level of performance 2008-09 All information about new Commission initiatives is available on a W3C/WAI compliant website, simultaneously with public release. 100 percent of announcements and information material is available in accessible electronic format. 100 percent of material produced is also available in standard print, large print, audio and Braille on request. Time taken to produce in other than electronic format varies according to the size of the document, but generally within seven days. Performance examples Development of a Human Rights E-Network in accessible format to WCAG 1 Level A compliance. The aim of the E-Network is to establish an electronic forum and clearing house to communicate across sectors: the community; government; service provision; non-government/advocacy; academic; and other relevant sectors with an interest in racism, cultural and religious diversity and the promotion of human rights. The E-Network is undergoing accessibility user testing with people with different disabilities (such as vision impairment, hearing impairment and cognitive disability). The Commission ensured that all materials produced to support the National Human Rights Consultation were accessible to people with a disability. The Commission funded the production of specific materials for people with an intellectual disability. The Commission resourced the development of a plain English publication about the Human Rights consultation, aimed at people with an intellectual disability Goals and actions 2009-10 Accessibility issues will be continually addressed throughout the maintenance and implementation of the E-Network site. Performance examples Development of an adult English as a second language curriculum resource with DVD components, captioned for hearing impaired learners, and audio scripts in accessible word documents. The African Australians: a report on human rights and social inclusion issues discussion paper, and all translated summaries of it, were accessible online from the Commission website, as Word documents and as PDF documents. Provider Role Further details about the Commissions complaint handling function, with a full description of its services and relevant statistics can be found in Chapter 4. Performance indicator 1 Complaints information service provides information about complaint handling service to people with disabilities Performance measure Complaints information service accessible to people with disabilities. Number of calls/emails/visits to complaints information service related to disability issues. Number of groups that attended complaint handling information session, or were visited by the CHS during regional and interstate visits, included disability advocacy and disability legal services. Current level of performance 2008-09 The Commissions complaints information is available in electronic and alternative formats. Email facility and accessible online complaint form for the lodgement of complaints is available. Telephone and TTY facilities are available, with a national 1300 number at local call cost. All complaint handling brochures and publications are available on the Commissions website, in accessible electronic format and are available in alternative formats on request. Information about the complaints process and legislation is available in plain English format on the Commissions website. The website is updated regularly. Six percent of phone/email/written enquiries to the CHS are related to disability issues. A complaints information referral list is updated regularly to ensure callers with disabilities can be referred to appropriate advocacy groups and other appropriate services. Goals and actions 2009-10 Targeted community education and liaison with disability groups and advocacy organisations in all states, in particular regional areas. Liaise with Indigenous and disability networks in each state to ensure the CHS is responsive to their needs. Liaise with networks working with young and mature/older people with disabilities in order to ensure the CHS is responsive to their needs. Performance indicator 2 Complaint handling service accessible to people with disabilities Performance measure Number of complaints received under the Disability Discrimination Act. Number of complaints lodged by people with disabilities under all legislation administered by the Commission. Number of complainants who identify the need for specific assistance on intake form. Complaints received about accessibility of service. Current level of performance 2008-09 980 complaints were received under the Disability Discrimination Act during 2008-09. Complaints were received under all Acts administered by the Commission from people identifying themselves as having a disability. 71 percent of responses to a survey question on demographics indicated the complainant had a disability. 226 requests for assistance were recorded including, requests for assistance with language interpreters and sign language interpreters, provision of information in an alternative format, TTY and assistance with writing. There were no formal complaints received regarding accessibility of the Commissions complaint handling service or premises. Performance measure = 100 percent. The Commissions premises are accessible. Premises used for remote and regional conciliation conferences are accessible. Performance measure = 100 percent. The CHS Access Committee reviews access to the CHS service by the community, including a specific focus on people with disabilities. Goals and actions 2009-10 Maintain flexible approach to service delivery. Performance indicator 3 Staff training and development, includes training related to people with disabilities Performance measure Percentage of training programs that include information regarding people with disabilities and relevance to complaint handling processes. Current level of performance 2008-09 CHS investigation and conciliation training courses include specific training on accommodating people with disabilities in the complaint handling investigation and conciliation processes. Performance measure = 100 percent. Ad hoc CHS training sessions specifically address relevance to people with disabilities who use complaint handling services. Performance measure = 100 percent. CHS Complaint Handling Manual advises staff to consider reasonable accommodation for people with disabilities is provided during the investigation and conciliation process, such as provision of Auslan interpreters, use of TTY, use of alternative formats for information. Performance measure = 100 percent. Goals and actions 2009-10 Provide specific client service training to all CHS staff, focussing on the needs of clients with disabilities. Performance indicator 4 Complaint mechanism in place to address concerns raised about service and addresses requirements of people with disabilities Performance measure Established complaint/grievance mechanism in operation. Detailed in Charter of Service which is provided to all parties to a complaint and available on the Commission website. Provided in alternative format on request. Current level of performance 2008-09 Charter of Service addresses roles and responsibilities of the Commission and parties. One complaint about the accessibility of the CHS was received under the Charter. Financial Statements AUSTRALIAN HUMAN RIGHTS COMMISSIONFINANCIAL STATEMENTSfor the period ended 30 June 2009 Table of ContentsPageIndependent Auditors Report256Statement by the Chief Executive and Chief Finance Officer258Income Statement259Balance Sheet260Statement of Changes in Equity261Cash Flow Statement262Schedule of Commitments263Schedule of Contingencies264Notes to and forming part of the financial statements:Note 1: Summary of Significant Accounting Policies266Note 2: Events after the Balance Sheet Date272Note 3: Income272Note 4: Expenses272Note 5: Financial Assets273Note 6: Non-Financial Assets273Note 7: Payables277Note 8: Non-interest Bearing Liabilities278Note 9: Provisions278Note 10: Cash Flow Reconciliation279Note 11: Contingent Liabilities and Assets280Note 12: Executive Remuneration280Note 13: Remuneration of Auditors280Note 14: Financial Instruments281Note 15: Appropriations283Note 16: Special Accounts283Note 17: Reporting of Outcomes285  INDEPENDENT AUDITORS REPORT To the Attorney-General Scope I have audited the accompanying financial statements of the 鱨վ (the Commission) for the year ended 30 June 2009. The financial statements comprise: a Statement by the Chief Executive and Chief Finance Officer; Income Statement; Balance Sheet; Statement of Changes in Equity; Cash Flow Statement; Schedule of Commitments; Schedule of Contingencies; and Notes to and forming part of the Financial Statements, including a Summary of Significant Accounting Policies. The Responsibility of the Chief Executive for the Financial Statements The Chief Executive is responsible for the preparation and fair presentation of the financial statements in accordance with Finance Ministers Orders made under the Financial Management and Accountability Act 1997, including Australian Accounting Standards, which include Australian Accounting Interpretations. This includes establishing and maintaining internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. Auditors Responsibility My responsibility is to express an opinion on the financial statements based on my audit. I have conducted my audit in accordance with Australian National Audit Office Auditing Standards, which incorporate Australian Auditing Standards. These auditing standards require that I comply with relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves obtaining audit evidence about the amounts and disclosures in the financial statements. The audit procedures selected depend on the auditors judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making these risk assessments, the auditor considers internal controls relevant to the Commissions preparation and fair presentation of the financial statements to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Commissions internal controls. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Chief Executive, as well as evaluating the overall presentation of the financial statements. PO Box A456 Sydney South NSW 1235 130 Elizabeth Street SYDNEY NSW Phone (02) 9367 7100 Fax (02) 9367 7102 I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. Independence In conducting the audit, I have followed the independence requirements of the Australian National Audit Office, which incorporate the requirements of the Australian accounting profession. Auditors Opinion In my opinion, the financial statements of the 鱨վ: (a) have been prepared in accordance with Financial Ministers Orders made under the Financial Management and Accountability Act 1997, including Australian Accounting Standards; and (b) give a true and fair view of the matters required by the Finance Ministers Orders including the 鱨վs financial position as at 30 June 2009 and its financial performance and cash flows for the year then ended. Australian National Audit Office P Hinchey Senior Director Delegate of the Auditor-General Sydney 27 August 2009 AUSTRALIAN HUMAN RIGHTS COMMISSIONFINANCIAL STATEMENTSfor the period ended 30 June 2009STATEMENT BY THE CHIEF EXECUTIVE AND CHIEF FINANCE OFFICERIn our opinion, the attached financial statements for the period ended 30 June 2009 are based on properly maintained financial records and givea true and fair view of the matters required by the Finance Ministers Orders made under the Financial Management and Accountability Act 1997, as amended.The Hon. Catherine Branson QCDavid RichardsPresident & Chief ExecutiveChief Finance Officer25 August 200925 August 2009 AUSTRALIAN HUMAN RIGHTS COMMISIONINCOME STATEMENTfor the period ended 30 June 200920092008INCOMENotes$000$000RevenueRevenue from Government3A13,550 14,981 Sale of goods and rendering of services3B5,164 4,510 Other revenue3C49 49 Total revenue18,763 19,540 GainsOther gains3D45 45 Total gains45 45 TOTAL INCOME18,808 19,585 EXPENSESEmployee benefits4A11,036 10,750 Suppliers4B8,218 8,622 Depreciation and amortisation4C266 380 Finance costs4D25 23 Write-down and impairment of assets4E18 13 TOTAL EXPENSES19,563 19,788 DEFICIT(755)(203)The above statement should be read in conjunction with the accompanying notes. AUSTRALIAN HUMAN RIGHTS COMMISIONBALANCE SHEETas at 30 June 200920092008Notes$000$000ASSETSFinancial AssetsCash and cash equivalents5A1,150 511 Trade and other receivables5B6,658 7,440 Total financial assets7,808 7,951 Non-Financial AssetsInfrastructure, plant and equipment6A,D1,413 1,626 Intangibles6B,E36 20 Deferred tax assets--Biological assets--Other non-financial assets6C191 250 Total non-financial assets1,640 1,896 TOTAL ASSETS9,448 9,847 LIABILITIESPayablesSuppliers7A510 311 Other payables7B466 1,069 Total payables976 1,380 Non-Interest Bearing LiabilitiesLease incentives8A97 146 Total non-interest bearing liabilities97 146 ProvisionsEmployee provisions9A2,558 2,376 Other provisions9B2,945 2,190 Total provisions5,503 4,566 TOTAL LIABILITIES6,576 6,092 NET ASSETS2,872 3,755 EQUITYContributed equity1,342 1,342 Reserves823 1,094 Retained surplus 707 1,319 TOTAL EQUITY2,872 3,755 Current Assets7,892 8,040 Non-Current Assets1,556 1,807 Current Liabilities3,067 4,518 Non-Current Liabilities3,509 1,574 The above statement should be read in conjunction with the accompanying notes. AUSTRALIAN HUMAN RIGHTS COMMISSIONSTATEMENT OF CHANGES IN EQUITY for the period ended 30 June 2009Retained EarningsAsset RevaluationContributedTotal EquityReservesEquity/Capital20092008200920082009200820092008$000$'000$000$000$000$000$000$000Opening balanceBalance carried forward from previous period1,319 1,426 1,094 1,763 1,342 1,231 3,755 4,420 Adjustment for prior year accounting error(3)96  - - - -(3)96 Adjustment for changes in prior year provisions146  - - - - -146 - Adjusted opening balance1,462 1,522 1,094 1,763 1,342 1,231 3,898 4,516 Income and expensesRevaluations recognised directly in equity:Computer plant and equipment - -29 103  - -29 103 Leasehold improvements - -(300)(772) - -(300)(772)Sub-total income and expenses recognised directly in equity - -(271)(669) - -(271)(669)Deficit for the period(755)(203) - - - -(755)(203)Total income and expenses(755)(203)(271)(669) - -(1,297)(872)Contributions by OwnersAppropriation (equity injection) - - - - -111 -111 Sub-total transactions with owners - - - - -111  -111 Closing balance at 30 June attributable to the Australian Government707 1,319 823 1,094 1,342 1,342 2,872 3,755 The above statement should be read in conjunction with the accompanying notes. AUSTRALIAN HUMAN RIGHTS COMMISSIONCASH FLOW STATEMENTfor the period ended 30 June 200920092008Notes$000$000OPERATING ACTIVITIESCash receivedGoods and services6,465 4,648 Appropriations13,550 14,981 Net GST received59 297 Cash from the Official Public Account1,500 - Total cash received21,574 19,926 Cash usedEmployees(10,855)(10,252)Suppliers(9,321)(8,771)Total cash used(20,176)(19,023)Net cash from operating activities101,398 903 INVESTING ACTIVITIESCash usedPurchase of property, plant and equipment(267)(268)Purchase of intangibles(30)(17)Total cash used(297)(285)Net cash used by investing activities(297)(285)FINANCING ACTIVITIESCash receivedContributed equity-111 Total cash received -111 Cash usedOther cash used(462)(1,500)Total cash used(462)(1,500)Net cash used by financing activities(462)(1,389)Net increase/(decrease) in cash held639 (771)Cash and cash equivalents at the beginning of the reporting period511 1,282 Cash and cash equivalents at the end of the reporting period5A1,150 511  The above statement should be read in conjunction with the accompanying notes. AUSTRALIAN HUMAN RIGHTS COMMISSIONSCHEDULE OF COMMITMENTS as at 30 June 200920092008BY TYPE$000$000Commitments ReceivableSublease rental income(1,416)(2,176)Other commitments receivable(1,531)(4,012)Total Commitments Receivable(2,947)(6,188)Capital CommitmentsInfrastructure, plant and equipment 13 179 Total capital commitments3 179 Other commitmentsOperating leases 25,252 7,971 Other commitments payable949 126 Total other commitments6,201 8,097 Net commitments by type3,257 2,088 BY MATURITYCommitments receivableOperating lease incomeOne year or less(704)(777)From one to five years(712)(1,399)Total operating lease income(1,416)(2,176)Other commitments receivableOne year or less(1,299)(1,137)From one to five years(232)(2,875)Total other commitments receivable(1,531)(4,012)Commitments payableCapital commitmentsOne year or less3 179 Total capital commitments3 179 Operating lease commitmentsOne year or less2,702 2,660 From one to five years2,550 5,311 Total operating lease commitments5,252 7,971 Other CommitmentsOne year or less912 93 From one to five years37 33 Total other commitments949 126 Net Commitments by Maturity3,257 2,088  SCHEDULE OF COMMITMENTS (continued)as a 30 June 2009Note: Commitments are GST inclusive where relevant.1. Outstanding payments for leasehold improvements.Nature of leases/General description2. Operating leases included are effectively non-cancelable and comprise:Leases for office accommodationLease payments are subject to fixed annual rental increases. The initial periods of office accommodation are still current and there are no options in the lease agreement to renew.Agreements for the provision of motor vehicles to senior executive officersNo contingent rentals exist and there are no renewal or purchase options available to the Commission.Lease agreement in relation to the provision of desktop computer equipment and printersThe lessor provides all desktop computer equipment and software. The lease agreement allows for variations to theduration of the rental period and to the equipment being provided.Other commitmentsConsists of agreements with other entities for the provision of goods and services, outgoings and agreements equallyproportionately unperformed. The above schedule should be read in conjunction with the accompanying notes. AUSTRALIAN HUMAN RIGHTS COMMISSIONSCHEDULE OF CONTINGENCIESas at 30 June 2009a2008a2007$000$000Contingent assets--Contingent liabilities --Net contingent assets/(liabilities)--Details of each class of contingent liabilities and assets, including those not included above because they cannot be quantified, are disclosed in Note 11: Contingent Liabilities and Assets.The above schedule should be read in conjunction with the accompanying notes. Note 1: Summary of Significant Accounting Policies 1.1 Objectives of the 鱨վ The 鱨վ (the Commission) is an Australian Government agency. The objective of the Commission is to ensure that Australians have access to independent human rights complaint handling and public inquiries processes and benefit from human rights education, promotion, monitoring and compliance activities. The Commission is structured to meet the following outcome: "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 rights." Commission activities contributing toward these outcomes are classified as departmental. Departmental activities involve the use of assets, liabilities, income and expenses controlled or incurred by the Commission in its own right. Departmental activities are identified under one Output: "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." The continued existence of the Commission in its present form and with its present programs is dependent on Government policy and on continuing appropriations by Parliament for the Commissions administration and programs. 1.2 Basis of Preparation of the Financial Report The financial statements and notes are required by section 49 of the Financial Management and Accountability Act 1997 and are a general purpose financial report. The Financial Statements and notes have been prepared in accordance with: Finance Ministers Orders (or FMOs) for reporting periods ending on or after 1 July 2008; and Australian Accounting Standards and Interpretations issued by the Australian Accounting Standards Board (AASB) that apply for the reporting period. The financial report has been prepared on an accrual basis and is in accordance with the historical cost convention, except for certain assets at fair value. Except where stated, no allowance is made for the effect of changing prices on the results or the financial position. The financial report is presented in Australian dollars and values are rounded to the nearest thousand dollars unless otherwise specified. Unless an alternative treatment is specifically required by an accounting standard or the FMO, assets and liabilities are recognised in the balance sheet when and only when it is probable that future economic benefits will flow to the entity or a future sacrifice of economic benefits will be required and the amounts of the assets or liabilities can be reliably measured. However, assets and liabilities arising under Agreements Equally Proportionately Unperformed are not recognised unless required by an accounting standard. Liabilities and assets that are unrecognised are reported in the schedule of commitments and the schedule of contingencies. Unless alternative treatment is specifically required by an accounting standard, income and expenses are recognised in the income statement when and only when the flow, consumption or loss of economic benefits has occurred and can be reliably measured. 1.3 Significant Accounting Judgements and Estimates No significant accounting assumptions or estimates have been identified that have a significant risk of causing a material adjustment to carrying amounts of assets and liabilities within the next accounting period. Note 1: Summary of Significant Accounting Policies (continued) 1.4 Changes in Australian Accounting Standards Adoption of New Australian Accounting Standard Requirements No accounting standard has been adopted earlier than the application date as stated in the standard. No new accounting standards, amendments to standards issued by the Australian Accounting Standards Board that are applicable in the current period have had a material affect on the Commission. Future Australian Accounting Standard Requirements New standards, amendments to standards, and interpretations that are applicable to future periods have been issued by the Australian Accounting Standards Board. It is estimated that adopting these pronouncements, when effective, will hav no material impact on future reporting periods. 1.5 Revenue Revenue from Government Amounts appropriated for departmental output appropriations for the year (adjusted for any formal additions and reductions) are recognised as revenue when the Commission gains control of the appropriation, 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. Other Types of Revenue Revenue from the sale of goods is recognised when: the risks and rewards of ownership have been transferred to the buyer; the seller retains no managerial involvement nor effective control over the goods; the revenue and transaction costs incurred can be reliably measured; and it is probable that the economic benefits associated with the transaction will flow to the entity. Revenue from rendering of services is recognised by reference to the stage of completion of contracts at the reporting date. The revenue is recognised when: the amount of revenue, stage of completion and transaction costs incurred can be reliably measured; and the probable economic benefits associated with the transaction will flow to the entity. The stage of completion of contracts at the reporting date is determined by reference to the proportion that costs incurred to date bear to the estimated total costs of the transaction. Receivables for goods and services, which have 30 day terms, are recognised at the nominal amounts due less any impairment allowance account. Collectibility of debts is reviewed at balance date. Allowances are made when collectibility of the debt is no longer probable. 1.6 Gains Other Resources Received Free of Charge Resources received free of charge are recognised as gains when, and only when, a fair value can be reliably determined and the services would have been purchased if they had not been donated. Use of those resources is recognised as an expense. Resources received free of charge are recorded as either revenue or gains depending on their nature. Sale of Assets Gains from disposal of non-current assets are recognised when control of the asset has passed to the buyer. Note 1: Summary of Significant Accounting Policies (continued) 1.7 Transactions with the Government as Owner Equity Injections Amounts appropriated which are designated as equity injections for a year (less any formal reductions) are recognised directly in contributed equity in that year. 1.8 Employee Benefits Liabilities for services rendered by employees are recognised at the reporting date to the extent that they have not been settled. Liabilities for short-term employee benefits (as defined in AASB 119 Employee Benefits) and termination benefits due within twelve months of balance date are measured at their nominal amounts. The nominal amount is calculated with regard to the rates expected to be paid on settlement of the liability. All other employee benefit liabilities are measured at the present value of the estimated future cash outflows to be made in respect of services provided by employees up to the reporting date. Leave The liability for employee benefits includes provision for annual leave and long service leave. No provision has been made for sick leave as all sick leave is non-vesting and the average sick leave taken in future years by employees of the Commission is estimated to be less than the annual entitlement for sick leave. The leave liabilities are calculated on the basis of employees remuneration at the estimated salary rates that applied at the time the leave is taken, including the Commission's employer superannuation contribution rates to the extent that the leave is likely to be taken during service rather than paid out on termination. The liability for long service leave has been determined in accordance with applicable FMOs issued by the Department of Finance and Deregulation as at 30 June 2009. The estimate of the present value of the liability takes into account attrition rates and pay increases through promotion and inflation. Separation and Redundancy Provision is made for separation and redundancy benefit payments. The Commission recognises a provision for termination when it has developed a detailed formal plan for the terminations and has informed those employees affected that it will carry out the terminations. Superannuation Staff of the Commission are members of the Commonwealth Superannuation Scheme (CSS), the Public Sector Superannuation Scheme (PSS) or the PSS accumulation plan (PSSap). The CSS and PSS are defined benefit schemes for the Australian Government. The PSSap is a defined contribution scheme. The liability for defined benefits is recognised in the financial statements of the Australian Government and is settled by the Australian Government in due course. This liability is reported by the Department of Finance and Deregulation as an administered item. The Commission makes employer contributions to the employee superannuation schemes at rates determined by an actuary to be sufficient to meet the current cost to the Government of the superannuation entitlements of the Commission's employees. The Commission accounts for the contributions as if they were contributions to defined contribution plans. The liability for superannuation recognised as at 30 June represents outstanding contributions for the final fortnight of the year. Note 1: Summary of Significant Accounting Policies (continued) 1.9 Leases A distinction is made between finance leases and operating leases. Finance leases effectively transfer from the lessor to the lessee substantially all the risks and rewards incidental to ownership of leased non-current assets. An operating lease is a lease that is not a finance lease. In operating leases, the lessor effectively retains substantially all such risks and benefits. Where a non-current asset is acquired by means of a finance lease, the asset is capitalised at either the fair value of the lease property or, if lower, the present value of minimum lease payments at the inception of the contract and a liability is recognised at the same time and for the same amount. The discount rate used is the interest rate implicit in the lease. Leased assets are amortised over the period of the lease. Lease payments are allocated between the principal component and the interest expense. Operating lease payments are expensed on a straight-line basis which is representative of the pattern of benefits derived from the leased assets. 1.10 Cash Cash and cash equivalents includes notes and coins held and any deposits in bank accounts at call with a bank or financial institution. Cash is recognised at its nominal amount. 1.11 Financial Assets The Commission classifies its financial assets as 'loans and receivables'. The classification depends on the nature and purpose of the financial assets and is determined at the time of initial recognition. Financial assets are recognised and derecognised upon 'trade date'. Effective Interest Method The effective interest method is a method of calculating the amortised cost of a financial asset and of allocating interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset, or, where appropriate, a shorter period. Loans and Receivables Trade receivables, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as loans and receivables. They are included in current assets, except for maturities greater than 12 months after the balance sheet date. These are classified as non current assets. Loans and receivables are measured at cost. Impairment of Financial Assets Financial assets are assessed for impairment at each balance date. financial assets held at cost - if there is objective evidence that an impairment loss has been incurred for loans and receivables held at cost, the amount of the loss is measured as the difference between the assets carrying amount and the original value of the asset. The carrying amount is reduced by way of an allowance account. The loss is recognised in the income statement. 1.12 Financial Liabilities Financial liabilities are classified as other financial liabilities. Financial liabilities are recognised and recognised upon trade date. Note 1: Summary of Significant Accounting Policies (continued) Other Financial Liabilities Other financial liabilities, including borrowings, are initially measured at fair value, net of transaction costs. Other financial liabilities are subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective yield basis. The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability, or, where appropriate, a shorter period. Supplier and other payables are recognised at amortised cost. Liabilities are recognised to the extent that the goods or services have been received (and irrespective of having been invoiced). 1.13 Contingent Liabilities and Contingent Assets Contingent Liabilities and Contingent Assets are not recognised in the Balance Sheet but are reported in the relevant schedules and notes. They may arise from uncertainty as to the existence of a liability or asset or represent an asset or liability in respect of which the amount cannot be reliably measured. Contingent assets are disclosed when settlement is probable but not virtually certain and contingent liabilities are disclosed when settlement is greater than remote. 1.14 Acquisition of Assets Assets are recorded at cost on acquisition except as stated below. The cost of acquisition includes the fair value of assets transferred in exchange and liabilities undertaken. Financial assets are initially measured at their fair value plus transaction costs where appropriate. 1.15 Property, Plant and Equipment Asset Recognition Threshold Purchases of property, plant and equipment are ecognized initially at cost in the Balance Sheet, except for purchases costing less than $2,000, which are expensed in the year of acquisition (other than where they form part of a group of similar items which are significant in total). The initial cost of an asset includes an estimate of the cost of dismantling and removing the item and restoring the site on which it is located. This is particularly relevant to makegood provisions in property leases taken up by the Commission where there exists an obligation to restore the property to its original condition. These costs are included in the value of the Commissions leasehold improvements with a corresponding provision for the makegood recognised. Revaluations Fair values for each class of asset are determined as shown below: Asset class Fair value measured at:Computer, plant and equipment Market valueLeasehold improvements Depreciated replacement cost Following initial recognition at cost, property plant and equipment are carried at fair value less subsequent accumulated depreciation and accumulated impairment losses. Valuations are conducted with sufficient frequency to ensure that the carrying amounts of assets do not differ materially from the assets fair values as at the reporting date. The regularity of independent valuations depends upon the volatility of movements in market values for the relevant assets. Note 1: Summary of Significant Accounting Policies (continued) Revaluation adjustments are made on a class basis. Any revaluation increment is credited to equity under the heading of asset revaluation reserve except to the extent that it reverses a previous revaluation decrement of the same asset class that was previously recognised through operating result. Revaluation decrements for a class of assets are recognised directly through operating result except to the extent that they reverse a previous revaluation increment for that class. Any accumulated depreciation as at the revaluation date is eliminated against the gross carrying amount of the asset and the asset restated to the revalued amount. Depreciation Depreciable infrastructure, plant and equipment assets are written-off to their estimated residual values over their estimated useful lives to the Commission using, in all cases, the straight-line method of depreciation. Depreciation rates (useful lives), residual values and methods are reviewed at each reporting date and necessary adjustments are recognised in the current, or current and future reporting periods, as appropriate. Depreciation rates applying to each class of depreciable asset are based on the following useful lives: 20092008Leasehold improvementsLease termLease termComputer, plant and equipment4 to 10 years4 to 10 years Impairment All assets are assessed for impairment at 30 June. Where indications of impairment exist, the assets recoverable amount is estimated and an impairment adjustment made if the assets recoverable amount is less than its carrying amount. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. Value in use is the present value of the future cash flows expected to be derived from the asset. Where the future economic benefit of an asset is not primarily dependent on the assets ability to generate future cash flows, and the asset would be replaced if the Commission were deprived of the asset, its value in use is taken to be its depreciated replacement cost. 1.16 Intangibles The Commissions intangibles comprise internally developed software for internal use. These assets are carried at cost less accumulated amortisation and accumulated impairment losses. Software is amortised on a straight-line basis over its anticipated useful life. The useful lives of the Commissions software are 2 to 5 years (2007-08: 2 to 5 years). All software assets have been assessed for indications of impairment as at 30 June 2009. 1.17 Taxation The Commission is exempt from all forms of taxation except Fringe Benefits Tax (FBT) and the Goods and Services Tax (GST). Revenues, expenses and assets are recognised net of GST: except where the amount of GST incurred is not recoverable from the Australian Taxation Office; and except for receivables and payables. Note 2: Events After the Balance Sheet Date The Commission is not aware of any significant events that have occurred since balance date which warrant disclosure in these financial statements. Note 3: Income20092008$000$000Note 3A: Revenue from GovernmentAppropriations:Departmental outputs13,550 14,981 Total revenue from Government13,550 14,981 Note 3B: Sale of Goods and Rendering of ServicesProvision of goods related entities -1 Provision of goods external parties5 16 Rendering of services related entities4,744 4,217 Rendering of services external parties415 276 Total sale of goods and rendering of services5,164 4,510 Note 3C: Other RevenueDeferred revenue49 49 Total other revenue49 49 Note 3D: Other GainsResources received free of charge45 45 Total other gains45 45  Note 4: Expenses20092008$000$000Note 4A: Employee BenefitsWages and salaries8,633 8,328 Superannuation:Defined contribution plans590 144 Defined benefit plans768 1,100 Leave and other entitlements806 1,000 Separation and redundancies169 101 Other employee expenses70 77 Total employee benefits11,036 10,750 Note 4B: SuppliersProvision of goods related entities 4 10 Provision of goods external parties756 850 Rendering of services related entities881 912 Rendering of services external parties4,483 4,903 Operating lease rentals external parties:Minimum lease payments2,055 1,913 Workers compensation premiums39 34 Total supplier expenses8,218 8,622  Note 4: Expenses (continued)20092008$000$000Note 4C: Depreciation and AmortisationDepreciationInfrastructure, plant and equipment:Computer, plant and equipment175 215 Total depreciation175 215 AmortisationInfrastructure, plant and equipment:Leasehold improvements22 109 Deferred costs - make good55 50 IntangiblesComputer Software14 6 Total amortisation91 165 Total depreciation and amortisation266 380 Note 4D: Finance CostsUnwinding of discount25 23 Total finance costs25 23 Note 4E: Write-Down and Impairment of AssetsFinancial assetsBad debts expense2 1 Non-financial assetsInfrastructure, plant and equipment - written off16 12 Total write-down and impairment of assets18 13  Note 5: Financial Assets20092008$000$000Note 5A: Cash and Cash EquivalentsCash on hand or on deposit1,150 511 Total cash and cash equivalents1,150 511  Note 5: Financial Assets (continued)20092008$000$000Note 5B: Trade and Other ReceivablesGoods and services - related entities360 44 Goods and services - external parties86 117 Total receivables for goods and services446 161 Appropriations receivable:for existing outputs6,212 7,250 Total appropriations receivable6,212 7,250 GST receivable from the Australian Taxation Office -29 Total trade and other receivables (gross)6,658 7,440 All trade and other receivable assets are current.Receivables are aged as follows:Not overdue6,636 7,431 Overdue by: Less than 30 days22 1  30 to 60 days - - 61 to 90 days - - More than 90 days -8 Total receivables (gross)6,658 7,440  Note 6: Non-Financial Assets20092008$000$000Note 6A: Infrastructure, Plant and Equipment Computer, plant and equipmentGross carrying value (at fair value)722 635 Accumulated depreciation --Total computer, plant and equipment722 635 Leasehold improvementsGross carrying value (at fair value)691 991 Accumulated depreciation --Total leasehold improvements691 991 Total infrastructure, plant and equipment (non-current)1,413 1,626 All revaluations were conducted in accordance with the revaluation policy stated at Note 1. In 2008-09, an independent valuer (AON Valuation Services) conducted the revaluations.A revaluation decrement of $299,990 for leasehold improvements (2008: decrement of $771,960) was credited to the revaluation reserve and a revaluation increment of $28,698 for computer, plant and equipment was debited to the asset revaluation reserve by asset class and included in the equity section of the balance sheet; no increments or decrements were expensed (2008: nil expensed).No indicators of impairment were found for infrastructure, plant and equipment. Note 6: Non-Financial Assets (continued)20092008$000$000Note 6B: IntangiblesComputer software (at cost)Internally developed in use440 410 Internally customised in use28 28 Total Computer Software468 438 Accumulated amortisation(432)(418)Total intangibles (non-current)36 20 No indicators of impairment were found for intangible assets.Note 6C: Other Non-Financial AssetsPrepayments--Prepayments84 89 Deferred costs - make good388 388 Accumulated amortisation - make good(281)(227)Total other non-financial assets191 250 No indicators of impairment were found for other non-financial assets.All other non-financial assets are represented by:Current84 89 Non-current107 161 Total other non-financial assets191 250 Note 6D: Analysis of Infrastructure, Plant and EquipmentTABLE A Reconciliation of the opening and closing balances of infrastructure, plant and equipment (2008-09)Infrastructure, plant and equipmentComputer, plant &LeaseholdItem equipmentimprovementsTotal$000$000$000As at 1 July 2008Gross book value635 991 1,626 Accumulated depreciation/amortisation and impairment---Net book value 1 July 2008635 991 1,626 Additions:By purchase245 22 267 By transfer4  -4 Revaluations and impairments through equity29 (300)(271)Depreciation/amortisation expense(175)(22)(197)Disposals:Other disposals(16) -(16)Net book value 30 June 2009722 691 1,413 Net book value as of 30 June 2009 represented by:Gross book value722 691 1,413 Accumulated depreciation/amortisation and impairment - - -722 691 1,413  Note 6: Non-Financial Assets (continued)Note 6D: Analysis of Infrastructure, Plant and Equipment (continued)TABLE A Reconciliation of the opening and closing balances of infrastructure, plant and equipment (2007-08)Infrastructure, plant and equipmentComputer, plant &LeaseholdItem equipmentimprovementsTotal$000$000$000As at 1 July 2007Gross book value599 1,763 2,362 Accumulated depreciation/amortisation and impairment---Net book value 1 July 2007599 1,763 2,362 Additions:By purchase159 109 268 Net revaluation increment/(decrement) recognised through equity103 (772)(669)Depreciation/amortisation expense(215)(109)(324)Disposals:Other disposals(11)-(11)Net book value 30 June 2008635 991 1,626 Net book value as of 30 June 2008 represented by:Gross book value635 991 1,626 Accumulated depreciation/amortisation and impairment---635 991 1,626 Note 6E: Analysis of IntangiblesTable B: Reconciliation of the opening and closing balances of intangibles (2008-09) IntangiblesItem Computer software Total$000$000As at 1 July 2008Gross book value438 438 Accumulated depreciation/amortisation and impairment(418)(418)Net book value 1 July 200820 20 Additions:By purchase or internally developed30 30 Amortisation(14)(14)Net book value 30 June 200936 36 Net book value as of 30 June 2009 represented by:Gross book value468 468 Accumulated amortisation and impairment(432)(432)36 36  Note 6: Non-Financial Assets (continued Table B: Reconciliation of the opening and closing balances of intangibles (2007-08) IntangiblesItem Computer softwareTotal$000$000As at 1 July 2007Gross book value421 421 Accumulated amortisation and impairment(412)(412)Net book value 1 July 20079 9 Additions:By purchase or internally developed17 17 Amortisation(6)(6)Net book value 30 June 200811 11 Net book value as of 30 June 2008 represented by:Gross book value438 438 Accumulated amortisation and impairment(418)(418)20 20  Note 7: Payables20092008$000$000Note 7A: SuppliersTrade creditors510 311 Total supplier payables510 311 Supplier payables - related entities are represented by:Current62 93 Supplier payables - external parties are represented by:Current448 218 Total supplier payables510 311 Settlement is generally made in accordance with the terms of the supplier invoice.Note 7B: Other PayablesAccrued expenses447 1,069 GST payable to the ATO19  -Total Other Payables466 1,069 Other payables - related entities are represented by:Current143 110 Other payables - external parties are represented by:Current289 380 Non-current34 579 Total other payables466 1,069 Note 8: Non-interest Bearing Liabilities20092008$000$000Note 8A: Other Non-interest Bearing LiabilitiesLease incentivesi97 146 Total other non-interest bearing liabilities97 146 Other non-interest bearing liabilities are expected to be settled in:Less than 12 months49 49 More than 12 months48 97 97 146 Details of non-interest bearing liabilities:i. Lease incentive included in property operating lease Note 9: Provisions20092008$000$000Note 9A: Employee ProvisionsSalaries and wages136101Leave2,384 2,241 Superannuation25 15 Other13 19 Total employee provisions2,558 2,376 Employee provisions are represented by:Current2,076 1,963 Non-current482 413 Total employee provisions2,558 2,376 The classification of current employee provisions includes amounts for which there is not an unconditional right to defer settlement by one year, hence in the case of employee provisions the above classification does not represent the amount expected to be settled within one year of reporting date. Employee provisions expected to be settled in twelve months from the reporting date were $983,255 (2008: $1,135,293), and in excess of one year $1,578,362 (2008: $1,241,818). 20092008$000$000Note 9B: Other ProvisionsRevenue received in advance2,416 1,442 Provision for contract obligations19 263 Provision for restoration obligations510 485 Total other provisions2,945 2,190 Other provisions are represented by:Current2,435 1,705 Non-current510 485 Total other provisions2,945 2,190  Note 9: Provisions (continued)Revenue received in advanceProvision for contract obligationsProvision for restoration obligationsTotal$000$000$000$000Carrying amount 1 July 20081,442 263 485 2,190 Additional provisions made4,111 16  -4,127 Amounts used(3,137)(260) -(3,397)Amounts reversed - - - -Unwinding of discount  - -25 25 Closing balance 20092,416 19 510 2,945 The Commission currently has an agreement for the leasing of premises which have provisions requiring the Commission to restore the premises to their original condition at the conclusion of the lease. The Commission has made a provision to reflect the present value of this obligation. Note 10: Cash Flow ReconciliationReconciliation of cash and cash equivalents as per Balance Sheet to Cash Flow Statement20092008$000$000Report cash and cash equivalents as per:Cash flow statement1,150 511 Balance sheet1,150 511 Difference - -Reconciliation of operating result to net cash from operating activities:Operating result(755)(203)Depreciation/amortisation266 380 Finance costs and restoration obligations25 23 Net write down of financial assets(2)(1)Net write down of non-financial assets16 12 Adjustment for prior year accounting error(3)96 Adjustment for changes in prior year provisions146  -Cash transferred from the Official Public Account1,500  -(Increase) / decrease in net receivables(256)(99)(Increase) / decrease in prepayments5 64 Increase / (decrease) in employee provisions182 498 Increase / (decrease) in supplier payables199 69 Increase / (decrease) in accrued expenses(622)645 Increase / (decrease) in other provisions730 (532)Increase / (decrease) in other payables19  -Increase / (decrease) non-interest bearing liabilities(49)(49)Net cash from operating activities1,398 903  Note 11: Contingent Liabilities and AssetsUnquantifiable ContingenciesAt 30 June 2009, the Commission was named as a respondent in one application before the Federal Court and one matter before the Administrative Appeals Tribunal. The Commission is also appearing in one matter as an intervener before the Family Court of Australia. It is not possible to estimate the amounts of the eventual payments that may be required in relation to the unresolved claims, though it is not common for costs to be awarded against the Commission in these matters. Note 12: Senior Executive Remuneration20092008The number of senior executives who received or were dueto receive total remuneration of $130,000 or more:$130 000 to $144 9996 9 $145 000 to $159 9992 1 $160 000 to $174 9991 -$190 000 to $204 9992 2 $205 000 to $219 999 -1 $235 000 to $249 999 -1 $250 000 to $264 9992 1 $265 000 to $279 9991  -Total14 15 The aggregate amount of total remuneration of senior executives shown above.$2,479,004$2,480,957The aggregate amount of separation and redundancy/termination benefit payments during the year to executives shown above.NilNil Note 13: Remuneration of Auditors20092008$000$000Financial statement audit services were provided free of charge to the Commission. The fair value of the services provided by the Auditor-General was:Financial Statement Audit 45 45 45 45 No other services were provided by the Auditor-General. Note 14: Financial Instruments20092008$'000$'000Note 14A: Categories of Financial InstrumentsFinancial AssetsLoans and receivables:Cash and cash equivalents1,150 511 Trade receivables446 190 Appropriation receivable6,212 7,250 Carrying amount of financial assets7,808 7,951 Financial LiabilitiesOther liabilities:Trade creditors 510 311 Accrued expenses466 1,069 Lease incentives97 146 Revenue received in advance2,416 1,442 Carrying amount of financial liabilities3,489 2,968 14B: Fair value of financial instrumentsCarryingFairCarryingFairamountvalueamountvalue2009200920082008Financial Assets$'000$'000$'000$'000Cash and cash equivalents1,150 1,150 511 511 Trade receivables446 446 190 190 Appropriation receivable6,212 6,212 7,250 7,250 Total7,808 7,808 7,951 7,951 Financial LiabilitiesTrade creditors510 510 311 311 Accrued expenses466 466 1,069 1,069 Lease incentives97 97 146 146 Revenue received in advance2,416 2,416 1,442 1,442 Total3,489 3,489 2,968 2,968 14C: Credit riskThe Commissions maximum exposures to credit risk at reporting date in relation to each class of recognised financial asset is the carrying amount of those assets as indicated in the Balance Sheet.The Commission has no significant exposures to any concentrations of credit risk.The Commission does not hold any collateral to mitigate against credit risk. Note 14: Financial Instruments (continued) INCLUDEPICTURE "../../../../GROUPS/MANPUB/Desktop%20Publishing/annual%20report%202008-2009/Macintosh%20HD:Users:Jo:Library:Caches:TemporaryItems:msoclip1:01:clip_image001.png" \* MERGEFORMAT  INCLUDEPICTURE "../../../../GROUPS/MANPUB/Desktop%20Publishing/annual%20report%202008-2009/Macintosh%20HD:Users:Jo:Library:Caches:TemporaryItems:msoclip1:01:clip_image002.png" \* MERGEFORMAT  INCLUDEPICTURE "../../../../GROUPS/MANPUB/Desktop%20Publishing/annual%20report%202008-2009/Macintosh%20HD:Users:Jo:Library:Caches:TemporaryItems:msoclip1:01:clip_image003.png" \* MERGEFORMAT  INCLUDEPICTURE "../../../../GROUPS/MANPUB/Desktop%20Publishing/annual%20report%202008-2009/Macintosh%20HD:Users:Jo:Library:Caches:TemporaryItems:msoclip1:01:clip_image004.png" \* MERGEFORMAT  INCLUDEPICTURE "../../../../GROUPS/MANPUB/Desktop%20Publishing/annual%20report%202008-2009/Macintosh%20HD:Users:Jo:Library:Caches:TemporaryItems:msoclip1:01:clip_image005.png" \* MERGEFORMAT Credit quality of financial instruments not past due or individually determined as impaired:Not past due nor impairedNot past due nor impairedPast due or impairedPast due or impaired 2009200820092008Loans and receivables$'000$'000$'000$'000Cash and cash equivalents1,150 511 - - Trade receivables886 181 22 9 Appropriation receivable5,750 7,250 - - Total7,786 7,942 22 9 Ageing of financial assets that are past due but not impaired for 2009:0 to 30 31 to 6061 to 9090+daysdaysdaysdaysTotalLoans and receivables$'000$'000$'000$'000$'000Trade receivables22  - - -22 Total22  - - -22 Ageing of financial assets that are past due but not impaired for 2008:0 to 30 31 to 6061 to 9090+daysdaysdaysdaysTotalLoans and receivables$'000$'000$'000$'000$'000Trade receivables1  - -8 9 Total1  - -8 9 14D: Liquidity riskThe Commission's financial liabilities are payables, accrued expenses, revenue received in advance and other non-interest bearing liabilities. The exposure to liquidity risk is based on the notion that the Commission will encounter difficulty in meeting its obligations associated with financial liabilities. This is highly unlikely due to appropriation funding and mechanisms available to the Commission (e.g. Advance to the Minister for Finance) and internal policies and procedures put in place to ensure there are appropriate resources to meet its financial obligations.The following tables illustrate the maturities for financial liabilities:Onwithin 11 to 5> 5demandyearyearsyearsTotalOther liabilities20092009200920092009$'000$'000$'000$'000$'000Trade creditors- 510 - - 510 Accrued expenses- - - - - Lease incentives- 49 56 - 105 Revenue received in advance- 2,056 - - 2,056 Total- 2,615 56 - 2,671  Note 14: Financial Instruments (continued Onwithin 11 to 5> 5demandyearyearsyearsTotalOther liabilities20082008200820082008$'000$'000$'000$'000$'000Trade creditors- 311 - - 311 Accrued expenses- 490 579 - 1,069 Lease incentives- 49 97 - 146 Revenue received in advance- 1,442 - - 1,442 Total- 2,292 676 - 2,968 14E: Market riskThe Commission holds basic financial instruments that do not expose the Commission to certain market risks. The Commission is not exposed to 'Interest Rate Risk', 'Currency Risk' or 'Other Price Risk'. Note 15: AppropriationsTable A: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund for Ordinary Annual Services AppropriationsDepartmental OutputsTotalParticulars2009200820092008$'000$'000$'000$'000Balance brought forward from previous period7,758 7,012 7,758 7,012 Appropriation Act:Appropriation Act (No.1) 2008-0913,550 15,500 13,550 15,500 Appropriation Act (No.3) 2008-09- (519)- (519)Appropriation Act (No.5) 2008-09- - - - Reductions of appropriations (Appropriation Act section 9)- - - - Administered appropriation lapsed (Appropriation Act section 8)- - - - Advance to the Finance Minister (Appropriation Act section 11)- - - - Comcover receipts (Appropriation Act section 12)- - - - FMA Act:Refunds credited (FMA section 30)- - - - Appropriations to take account of recoverable GST (FMA section 30A) 59 297 59 297 Annotations to net appropriations (FMA section 31)6,465 4,648 6,465 4,648 Adjustment of appropriations on change of entity function (FMA section 32)- - - - Total appropriation available for payments 27,832 26,938 27,832 26,938 Cash payments made during the year (GST inclusive)20,473 19,180 20,473 19,180 Appropriations credited to Special Accounts (excluding GST)- - - - Balance of Authority to Draw Cash from the Consolidated Revenue Fund for Ordinary Annual Services Appropriations7,359 7,758 7,359 7,758  Note 15: Appropriations (continued Represented by:Cash at bank and on hand1,147 508 1,147 508 Departmental appropriations receivable6,212 7,250 6,212 7,250 Undrawn, unlapsed administered appropriations- - - - Total 7,359 7,758 7,359 7,758 Departmental and non-operating appropriations do not lapse at financial year end.  Table B: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund for Other than Ordinary Annual Services AppropriationsNon operatingTotalEquityParticulars2009200820092008$'000$'000$'000$'000Balance brought forward from previous period3 20 3 20 Appropriation Act:Appropriation Act (No.2) 2008-09- 111 - 111 Appropriation Act (No.4) 2008-09- - - - Appropriation Act (No.6) 2008-09- - - - Reductions of appropriations (Appropriation Act section 11)- - - - Administered appropriation lapsed (Appropriation Act section 7 & 8)- - - - Advance to the Finance Minister (Appropriation Act section 12)- - - - FMA Act:Refunds credited (FMA section 30)- - - - Appropriations to take account of recoverable GST (FMA section 30A)- - - - Adjustment of appropriations on change of entity function (FMA section 32) - - - - Total appropriations available for payments- 131 - 131 Cash payments made during the year (GST inclusive)- 128 - 128 Appropriations credited to Special Accounts (GST exclusive) - - - - Balance of Authority to Draw Cash from the Consolidated Revenue Fund for Other Than Ordinary Annual Services Appropriations3 3 3 3 Represented by:Cash at bank and on hand3 3 3 3 Appropriation receivable- - - - Undrawn, unlapsed administered appropriations- - - - Total 3 3 3 3  Note 16: Special AccountsThe Commission has an 'Other Trust Monies' and a 'Service for Other Governments and Non Agency Bodies' special accounts. Both accounts were established under Section 20 of the Financial Management and Accountability Act 1997 (FMA Act). For the year ended 30 June 2008 both of these accounts had nil opening and closing balances and there were no transactions debited or credited to them in the 2008-09 financial year.The purpose of the 'Other Trust Monies' special account is for the expenditure of monies temporarily held on trust or otherwise for the benefit of a person other than the Commonwealth. Any money held thus is special public money under section 16 of the FMA Act.The purpose of the 'Services for Other Governments and Non Agency Bodies' special account is for the expenditure in connection with services performed on behalf of other Governments and bodies that are not Agencies under the FMA Act. Note 17: Reporting of OutcomesThe Commission is structured to meet one outcome. The Commission outcome and output structure is outlined in Note 1.1 to these financial statements. All resources available to be used by the Commission are directed towards the achievement of the Commission's outcome.Note 17A:Net Cost of Outcome DeliveryOutcome 1Total2009200820092008$000$000$000$000ExpensesDepartmental19,563 19,788 19,563 19,788 Total expenses19,563 19,788 19,563 19,788 Costs recovered from provision of goods and services to the non government sector Departmental420 292 420 292 Total costs recovered420 292 420 292 Other external revenuesDepartmental4,793 4,218 4,793 4,218 Total other external revenues4,793 4,218 4,793 4,218 Net cost/(contribution) of outcome14,350 15,278 14,350 15,278 Net costs shown include intra-government costs that are eliminated in calculating the actual Budget Outcome. Refer to the Resources for Outcome Table on page 34 of this Annual Report. Note 17: Reporting of Outcomes (continued Note 17B:Major Classes of Departmental Revenues and Expenses by Output Group and OutputOutput 1Outcome 1 TotalOutcome 12009200820092008$000$000$000$000Departmental expensesEmployee benefits11,03610,75011,03610,750Suppliers8,2188,6228,2188,622Depreciation and amortisation266380266380Finance costs25232523Other expenses18131813Total departmental expenses19,563 19,788 19,563 19,788 Funded by:Revenues from Government13,550 14,981 13,550 14,981 Sales of goods and services5,164 4,510 5,164 4,510 Other revenues49 49 49 49 Total departmental revenues18,763 19,540 18,763 19,540  Note 17C:Major Classes of Departmental Assets and Liabilities by Output Group and OutputOutput 1Outcome 1 TotalOutcome 12009200820092008$000$000$000$000Departmental assetsCash and cash equivalents1,1505111,150511Trade and other receivables6,6587,4406,6587,440Infrastructure, plant and equipment1,4131,6261,4131,626Intangibles36203620Other non-financial assets191250191250Total departmental assets9,448 9,847 9,448 9,847 Departmental liabilitiesSuppliers510 9f Fa!!!!!!!5"6"7&J&g++0011A3a34455e999*?J??? 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