Portfolio Additional Estimates Statements 2016-17: ADMINISTRATIVE APPEALS TRIBUNAL

Portfolio Additional Estimates Statements 2016-17: ADMINISTRATIVE APPEALS TRIBUNAL

Administrative Appeals Tribunal

Administrative Appeals Tribunal

Section 1: Entity overview and resources

1.1Strategic direction statement

The strategic direction statement for the Administrative Appeals Tribunal (AAT) can be found in the 2016–17 Portfolio Budget Statements. There has been no change to the AAT’s strategic direction as a result of Additional Estimates.

1.2Entity resource statement

The entity resource statement details the resourcing for the AAT at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2016–17 Budget year, including variations through Appropriation Bill No.3.

Table 1.1: Entity resource statement—additional estimates for 2016–17 as at Additional Estimates February 2017

Actual
available appropriation 2015–16
$’000 / Estimate
as at
Budget 2016–17 $’000 / Proposed Additional Estimates 2016–17 $’000 / Total estimate at Additional Estimates 2016–17 $’000
DEPARTMENTAL
Annual appropriations—ordinary annual services(a)
Prior year appropriations available(a) / 71,345 / 72,893 / – / 72,893
Departmental appropriation(b) / 123,529 / 142,156 / 38 / 142,194
s 74 retained revenue receipts(c) / 743 / 1,177 / – / 1,177
Departmental capital budget(d) / – / 4,075 / – / 4,075
Annual appropriations—other services—non-operating(e)
Equity injection / – / 18,343 / – / 18,343
Total departmental resourcing / 195,617 / 238,644 / 38 / 238,682
ADMINISTERED
Special appropriations(f) / 5,256 / 6,400 / – / 6,400
Total administered resourcing / 5,256 / 6,400 / – / 6,400
Total net resourcing for entity / 200,873 / 245,044 / 38 / 245,082
Actual 2015–16 / 2016–17
Average staffing level (number)(g) / 473 / 508

Prepared on a resourcing (appropriations available) basis.

Note: All figures are GST exclusive and may not match the figures in the cash flow statement.

(a)Estimated balance carried forward from previous year for annual appropriations. The 2015–16 amount relates to AAT, Migration Review Tribunal and Refuge Review Tribunal unspent appropriations.

(b) Appropriation Act (No. 1) 2016–17 and Appropriation Bill (No. 3) 2016–17.

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

(d) Departmental capital budgets are not separately identified in Appropriation Act (No.1) and form part of ordinary annual services items. See Table 3.5 for further details. For accounting purposes, this amount is designated as ‘contributions by owners’.

(e) Appropriation Act (No. 2) 2016–17.

(f) Repayments not provided for under any other appropriation under section 77 of the PGPA Act.

(g) Average staffing level numbers exclude tribunal members.

1.3Entity measures

Table 1.2 summarises new government measures taken since the 2016–17 Budget.

Table 1.2: Entity 2016–17measures since Budget

Program / 2016–17 $’000 / 2017–18 $’000 / 2018–19 $’000 / 2019–20 $’000
Expense measures
Better Management of the Social Welfare System(a) / 1.1
Departmental expenses / 53 / 11,006 / 10,814 / 10,775
Budget Savings (Omnibus) Bill—amendments(b) / 1.1
Departmental expenses / – / 198 / 638 / 1,093
Public Sector Transformation and the Efficiency Dividend(c) / 1.1
Departmental expenses / – / (2,114) / (3,516) / (4,078)
Total expense measures / 53 / 9,090 / 7,936 / 7,790

Prepared on a Government Finance Statistics (fiscal) basis.

(a) The lead entity for this measure is the Department of Human Services. The full measure description and package details appear in the 2016–17 Mid-Year Economic and Fiscal Outlook under the Social Services portfolio.

(b) The lead entity for this measure is the Department of Social Services. The full measure description and package details appear in the 2016–17 Mid-Year Economic and Fiscal Outlook under the Social Services portfolio.

(c) This is a cross-portfolio measure that was published in the 2016–17 Budget. The lead entity is the Department of Finance.

1.4Additional estimates and variations

Table 1.3 shows changes to the resourcing for the AAT at Additional Estimates, by outcome. The table details the additional estimates resulting from new measures and other variations since the 2016–17 Budget in Appropriation Bill No.3.

Table 1.3: Additional estimates and other variations to outcomes since 2016–17 Budget

Program impacted / 2016–17 $’000 / 2017–18 $’000 / 2018–19 $’000 / 2019–20 $’000
OUTCOME 1
DEPARTMENTAL
Annual appropriations
Measures
Better Management of the Social Welfare System / 1.1 / 53 / 11,006 / 10,814 / 10,775
Budget Savings (Omnibus) Bill—amendments / 1.1 / – / 198 / 638 / 1,093
Public Sector Transformation and the Efficiency Dividend / 1.1 / – / (2,114) / (3,516) / (4,078)
Changes in parameters
Net decrease / 1.1 / – / (411) / (491) / (638)
Other variations
GovLinkcoordinated procurement contract—transfer to Department of Finance / 1.1 / (15) / (20) / (20) / (20)
Net impact on appropriations for Outcome1 / 38 / 8,659 / 7,425 / 7,132

1.5Breakdown of additional estimates by appropriation bill

Table 1.4 details the additional estimates sought for the AAT through Appropriation Bill No.3. The AAT has no additional estimates through Appropriation Bill No.4.

Table 1.4: Appropriation Bill (No. 3) 2016–17

2015–16 Available $’000 / 2016–17 Budget $’000 / 2016–17 Revised $’000 / Additional estimates $’000 / Reduced estimates $’000
DEPARTMENTAL PROGRAMS
Outcome 1
Provide correct or preferable decisions through a mechanism of independent review of administrative decisions that is accessible, fair, just, economical, informal, quick and proportionate / 125,058 / 142,156 / 142,194 / 53 / (15)
Total departmental / 125,058 / 142,156 / 142,194 / 53 / (15)

Note: 2015–16 available appropriation is included to allow a comparison of this year’s appropriation with what was made available for use in the previous year.

Section 2: Revisions to outcomes and planned performance

Outcome 1: Provide correct or preferable decisions through a mechanism of independent review of administrative decisions that is accessible, fair, just, economical, informal, quick and proportionate

2.1Budgeted expenses and performance for Outcome 1

Budgeted expenses for Outcome 1

Table 2.1 shows how much the AAT intends to spend (on an accrual basis) on achieving Outcome 1, broken down by program and by administered and departmental funding sources.

Table 2.1: Budgeted expenses for Outcome 1

2015–16 Actual expenses $’000 / 2016–17 Revised estimated expenses $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000 / 2019–20 Forward estimate $’000
Program 1.1: Administrative Appeals Tribunal
Administered expenses
Special appropriations(a) / 7,563 / 9,000 / 9,000 / 9,000 / 9,000
Administered total / 7,563 / 9,000 / 9,000 / 9,000 / 9,000
Departmental expenses
Departmental appropriation / 123,529 / 142,194 / 148,216 / 147,502 / 142,972
s 74 retained revenue receipts(b) / 743 / 1,177 / 1,177 / 1,177 / 300
Expenses not requiring appropriation in the budget year(c) / 8,933 / 7,669 / 7,651 / 7,922 / 5,695
Departmental total / 133,205 / 151,040 / 157,044 / 156,601 / 148,967
Total expenses for Outcome 1 / 140,768 / 160,040 / 166,044 / 165,601 / 157,967
2015–16 / 2016–17
Average staffing level (number)(d) / 473 / 508

(a) Special appropriations consist of refunds of fees paid under section 77 of the Public Governance, Performance and Accountability Act 2013 (PGPA Act).

(b) Estimated retained revenue receipts under section 74 of the PGPA Act. This includes write-down and impairment of assets.

(c) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses, make-good expenses, Australian National Audit Office audit fees, notional contributions under the Judges’ Pension Scheme and a portion of the AAT’s occupancy cost of the Commonwealth Law Courts buildings in Brisbane and Hobart.

(d) Average staffing level numbers exclude tribunal members.

Performance criteria for Outcome 1

There are no changes to the AAT’s performance information for Outcome 1 reported in the 2016–17 Portfolio Budget Statements.

Section 3: Special account flows and budgeted financial statements

3.1Special account flows

The AAT has no special accounts.

3.2Budgeted financial statements

3.2.1Analysis of budgeted financial statements

Changes to the departmental budgeted financial statements since the 2016–17 Portfolio Budget Statements include funding for new measures and indexation changes across the forward years.

3.2.2Budgeted financial statements

Table 3.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June

2015–16 Actual $’000 / 2016–17 Revised budget $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000 / 2019–20 Forward estimate $’000
EXPENSES
Employee benefits / 94,316 / 114,678 / 120,399 / 119,570 / 110,883
Suppliers / 32,160 / 30,072 / 30,355 / 30,491 / 32,754
Depreciation and amortisation / 7,404 / 6,290 / 6,290 / 6,540 / 5,330
Total expenses / 133,880 / 151,040 / 157,044 / 156,601 / 148,967
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services / 743 / 1,177 / 1,177 / 1,177 / 300
Total own-source revenue / 743 / 1,177 / 1,177 / 1,177 / 300
Gains
Other / 1,529 / 1,379 / 1,361 / 1,382 / 365
Total gains / 1,529 / 1,379 / 1,361 / 1,382 / 365
Total own-source income / 2,272 / 2,556 / 2,538 / 2,559 / 665
Net cost of/(contribution by) services / 131,608 / 148,484 / 154,506 / 154,042 / 148,302
Revenue from government / 123,529 / 142,194 / 148,216 / 147,502 / 142,972
Surplus/(deficit) attributable to the AustralianGovernment / (8,079) / (6,290) / (6,290) / (6,540) / (5,330)
Total comprehensive income/(loss) / (8,079) / (6,290) / (6,290) / (6,540) / (5,330)
Total comprehensive income/(loss) attributable to the Australian Government / (8,079) / (6,290) / (6,290) / (6,540) / (5,330)
Note: Impact of net cash appropriation arrangements
2015–16 $’000 / 2016–17 $’000 / 2017–18 $’000 / 2018–19 $’000 / 2019–20 $’000
Total comprehensive income/(loss) excluding depreciation/amortisation expenses previously funded through revenue appropriations / 675 / – / – / – / –
Less depreciation/amortisation expenses previously funded through revenue appropriations / 7,404 / 6,290 / 6,290 / 6,540 / 5,330
Total comprehensive income/(loss) as per the statement of comprehensive income / (8,079) / (6,290) / (6,290) / (6,540) / (5,330)

Prepared on Australian Accounting Standards basis.

Table 3.2: Budgeted departmental balance sheet (as at 30 June)

2015–16 Actual $’000 / 2016–17 Revised budget $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000 / 2019–20 Forward estimate $’000
ASSETS
Financial assets
Cash and cash equivalents / 489 / 489 / 489 / 489 / 489
Trade and other receivables / 72,415 / 72,444 / 72,465 / 72,474 / 72,474
Total financial assets / 72,904 / 72,933 / 72,954 / 72,963 / 72,963
Non-financial assets
Land and buildings / 33,293 / 50,636 / 48,886 / 46,986 / 52,848
Property, plant and equipment / 2,572 / 3,408 / 2,851 / 2,742 / 3,226
Intangibles / 3,968 / 1,917 / 1,731 / 1,078 / 1,030
Other non-financial assets / 546 / 546 / 546 / 546 / 546
Total non-financial assets / 40,379 / 56,507 / 54,014 / 51,352 / 57,650
Total assets / 113,283 / 129,440 / 126,968 / 124,315 / 130,613
LIABILITIES
Payables
Suppliers / 1,899 / 1,899 / 1,899 / 1,899 / 1,899
Other payables / 24,989 / 25,018 / 25,039 / 25,048 / 25,048
Total payables / 26,888 / 26,917 / 26,938 / 26,947 / 26,947
Provisions
Employee provisions / 20,189 / 20,189 / 20,189 / 20,189 / 20,189
Other provisions / 2,330 / 2,330 / 2,330 / 2,330 / 2,330
Total provisions / 22,519 / 22,519 / 22,519 / 22,519 / 22,519
Total liabilities / 49,407 / 49,436 / 49,457 / 49,466 / 49,466
Net assets / 63,876 / 80,004 / 77,511 / 74,849 / 81,147
EQUITY
Parent entity interest
Contributed equity / 63,956 / 86,374 / 90,171 / 94,049 / 105,677
Reserves / 5,141 / 5,141 / 5,141 / 5,141 / 5,141
Retained surplus/(accumulated deficit) / (5,221) / (11,511) / (17,801) / (24,341) / (29,671)
Total parent entity interest / 63,876 / 80,004 / 77,511 / 74,849 / 81,147
Total equity / 63,876 / 80,004 / 77,511 / 74,849 / 81,147

Prepared on Australian Accounting Standards basis.

Table 3.3: Departmental statement of changes in equity—summary of movement (budget year 2016–17)

Retained earnings $’000 / Asset revaluation reserve $’000 / Contributed equity/
capital
$’000 / Total equity $’000
Opening balance as at 1 July 2016
Balance carried forward from previous period / (5,221) / 5,141 / 63,956 / 63,876
Adjustment for changes in accounting policies / – / – / – / –
Adjusted opening balance / (5,221) / 5,141 / 63,956 / 63,876
Comprehensive income
Surplus (deficit) for the period / (6,290) / – / – / (6,290)
Total comprehensive income / (6,290) / – / – / (6,290)
Of which:
Attributable to the Australian Government / (6,290) / – / – / (6,290)
Transactions with owners
Contributions by owners
Equity injection—appropriation / – / – / 18,343 / 18,343
Departmental capital budget / – / – / 4,075 / 4,075
Sub-total transactions with owners / – / – / 22,418 / 22,418
Estimated closing balance
as at 30 June 2017 / (11,511) / 5,141 / 86,374 / 80,004
Closing balance attributable to the AustralianGovernment / (11,511) / 5,141 / 86,374 / 80,004

Table 3.4: Budgeted departmental statement of cash flows (for the period ended 30 June)

2015–16 Actual $’000 / 2016–17 Revised budget $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000 / 2019–20 Forward estimate $’000
OPERATING ACTIVITIES
Cash received
Appropriations / 131,591 / 141,820 / 150,085 / 151,087 / 147,050
Sale of goods and rendering of services / 751 / 1,177 / 1,177 / 1,177 / 300
Cash received—other / 18,458 / – / – / – / –
Total cash received / 150,800 / 142,997 / 151,262 / 152,264 / 147,350
Cash used
Employees / 97,958 / 114,212 / 121,643 / 122,132 / 113,901
Suppliers / 30,294 / 28,785 / 29,619 / 30,132 / 33,449
GST / 232 / – / – / – / –
Total cash used / 128,484 / 142,997 / 151,262 / 152,264 / 147,350
Net cash from/(used by) operating activities / 22,316 / – / – / – / –
INVESTING ACTIVITIES
Cash used
Purchase of property, plant, equipment and intangibles / 27,244 / 22,418 / 3,797 / 3,878 / 11,628
Total cash used / 27,244 / 22,418 / 3,797 / 3,878 / 11,628
Net cash from/(used by) investing activities / (27,244) / (22,418) / (3,797) / (3,878) / (11,628)
FINANCING ACTIVITIES
Cash received
Contributed equity / 4,853 / 22,418 / 3,797 / 3,878 / 11,628
Total cash received / 4,853 / 22,418 / 3,797 / 3,878 / 11,628
Net cash from/(used by) financing activities / 4,853 / 22,418 / 3,797 / 3,878 / 11,628
Net increase/(decrease) in cash held / (75) / – / – / – / –
Cash and cash equivalents at the beginning of the reportingperiod / 564 / 489 / 489 / 489 / 489
Cash and cash equivalents at the end of the reporting period / 489 / 489 / 489 / 489 / 489

Prepared on Australian Accounting Standards basis.

Table 3.5: Departmental capital budget statement (for the period ended 30June)

2015–16 Actual $’000 / 2016–17 Revised budget $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000 / 2019–20 Forward estimate $’000
NEW CAPITAL APPROPRIATIONS
Capital budget—Act No. 1 (DCB) / 4,633 / 4,075 / 3,797 / 3,878 / 3,876
Equity injections—Act No. 2 / – / 18,343 / – / – / 7,752
Total new capital appropriations / 4,633 / 22,418 / 3,797 / 3,878 / 11,628
Provided for:
Purchase of non-financial assets / 27,244 / 22,418 / 3,797 / 3,878 / 11,628
Total items / 27,244 / 22,418 / 3,797 / 3,878 / 11,628
PURCHASE OF NON-FINANCIAL ASSETS
Funded by capital appropriations(a) / 220 / 18,343 / – / – / 7,752
Funded by capital appropriation—DCB(b) / 4,633 / 4,075 / 3,797 / 3,878 / 3,876
Total amount spent / 4,853 / 22,418 / 3,797 / 3,878 / 11,628
RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE
Total purchases(c) / 27,244 / 22,418 / 3,797 / 3,878 / 11,628
Total cash required to acquire assets / 27,244 / 22,418 / 3,797 / 3,878 / 11,628

Prepared on Australian Accounting Standards basis.

DCB = departmental capital budget.

(a) Includes both current and prior year Act 2 and Bills 4 and 6 appropriations and special capital appropriations.

(b) Does not include annual finance lease costs. Includes purchases from current and previous years’ DCBs.

(c) The 2015–16 actual amountincludes property fit-outs funded by landlord incentives.

Table 3.6: Statement of asset movements (budget year 2016–17)

Buildings $’000 / Other property, plant & equipment $’000 / Computer software & intangibles $’000 / Total $’000
As at 1 July 2016
Gross book value / 36,667 / 4,105 / 7,492 / 48,264
Accumulated depreciation/amortisation and impairment / (3,374) / (1,533) / (3,524) / (8,431)
Opening net book balance / 33,293 / 2,572 / 3,968 / 39,833
CAPITAL ASSET ADDITIONS
Estimated expenditure on new or replacement assets
By purchase—appropriation equity(a) / 18,693 / 2,629 / 1,096 / 22,418
Total additions / 18,693 / 2,629 / 1,096 / 22,418
Other movements
Depreciation/amortisation expense / (1,350) / (1,793) / (3,147) / (6,290)
Total other movements / (1,350) / (1,793) / (3,147) / (6,290)
As at 30 June 2017
Gross book value / 51,986 / 5,201 / 5,064 / 62,251
Accumulated depreciation/amortisation and impairment / (1,350) / (1,793) / (3,147) / (6,290)
Closing net book balance / 50,636 / 3,408 / 1,917 / 55,961

Prepared on Australian Accounting Standards basis.

(a) ‘Appropriation equity’ refers to equity injections or administered assets and liabilities appropriations provided through Appropriation Act (No. 2) 2016–17 and Appropriation Bill (No. 4) 2016–17.

Table 3.7: Schedule of budgeted income and expenses administered on behalf of government (for the period ended 30 June)

2015–16 Actual $’000 / 2016–17 Revised budget $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000 / 2019–20 Forward estimate $’000
EXPENSES
Write-down and impairment of assets / 2,307 / 2,600 / 2,600 / 2,600 / 2,600
Other expenses (refunds of revenue) / 5,256 / 6,400 / 6,400 / 6,400 / 6,400
Total expenses administered on behalf of government / 7,563 / 9,000 / 9,000 / 9,000 / 9,000
LESS:
OWN-SOURCE INCOME
Non-taxation revenue
Fees and fines / 26,633 / 28,361 / 28,361 / 28,361 / 28,361
Total non-taxation revenue / 26,633 / 28,361 / 28,361 / 28,361 / 28,361
Total own-source income administered on behalf of government / 26,633 / 28,361 / 28,361 / 28,361 / 28,361
Net cost of/(contribution by) services / 19,070 / 19,361 / 19,361 / 19,361 / 19,361
Surplus/(deficit) / 19,070 / 19,361 / 19,361 / 19,361 / 19,361
Total comprehensive income/(loss) / 19,070 / 19,361 / 19,361 / 19,361 / 19,361

Prepared on Australian Accounting Standards basis.

Table3.8: Schedule of budgeted assets and liabilities administered on behalf of government (as at 30 June)

2015–16 Actual $’000 / 2016–17 Revised budget $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000 / 2019–20 Forward estimate $’000
ASSETS
Financial assets
Cash and cash equivalents / 162 / 162 / 162 / 162 / 162
Trade and other receivables / 2,801 / 2,801 / 2,801 / 2,801 / 2,801
Total financial assets / 2,963 / 2,963 / 2,963 / 2,963 / 2,963
Total assets administered on behalf of government / 2,963 / 2,963 / 2,963 / 2,963 / 2,963
LIABILITIES
Payables
Other payables / 437 / 437 / 437 / 437 / 437
Total payables / 437 / 437 / 437 / 437 / 437
Total liabilities administered on behalf of government / 437 / 437 / 437 / 437 / 437
Net assets/(liabilities) / 2,526 / 2,526 / 2,526 / 2,526 / 2,526

Prepared on Australian Accounting Standards basis.

Table 3.9: Schedule of budgeted administered cash flows (for the period ended 30 June)

2015–16 Actual $’000 / 2016–17 Revised budget $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000 / 2019–20 Forward estimate $’000
OPERATING ACTIVITIES
Cash received
Application fees / 23,435 / 20,061 / 20,061 / 17,661 / 17,661
Total cash received / 23,435 / 20,061 / 20,061 / 17,661 / 17,661
Cash used
Refunds of application fees / 5,343 / 6,400 / 6,400 / 6,400 / 6,400
Total cash used / 5,343 / 6,400 / 6,400 / 6,400 / 6,400
Net cash from/(used by) operating activities / 18,092 / 13,661 / 13,661 / 11,261 / 11,261
FINANCING ACTIVITIES
Cash received
Other / 123 / – / – / – / –
Total cash received / 123 / – / – / – / –
Net cash from/(used by) financing activities / 123 / – / – / – / –
Net increase/(decrease) in cash held / 18,215 / 13,661 / 13,661 / 11,261 / 11,261
Cash and cash equivalents at the beginning of the reporting period / 3 / 162 / 162 / 162 / 162
Cash from Official Public Account for appropriations / 5,333 / 6,400 / 6,400 / 6,400 / 6,400
Cash to Official Public Account for appropriations / (23,389) / (20,061) / (20,061) / (17,661) / (17,661)
Cash and cash equivalents at the end of the reporting period / 162 / 162 / 162 / 162 / 162

Prepared on Australian Accounting Standards basis.

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