Portfolio Budget Statements - AUSTRALIAN INSTITUTE of CRIMINOLOGY

Australian Institute of Criminology

Australian Institute of Criminology

Section 1: Entity overview and resources

1.1Strategic direction statement

The Australian Institute of Criminology (AIC) is Australia’s leading national research and knowledge centre on crime and justice.

The AIC undertakes and communicates evidence-based research to inform policy and practice in the law enforcement and justice sectors through:

•monitoring trends in crime and the criminal justice system

•building knowledge of offending and victimisation

•identifying emerging or changed criminal activity

•building an evidence base for an effective criminal justice system and crime prevention.

Much of the AIC’s work falls under the Australian Government’s strategic research priorities, in particular the priority themes of ‘living in a changing environment’, ‘promoting population health and wellbeing’ and ‘securing Australia’s place in a changing world’.

The AIC’s research programme includes specialised national monitoring programmes on key areas of crime and justice, providing vital information that assists policy makers and practitioners to manage, evaluate and respond effectively and efficiently to crime and justice problems. These unique datasets are used to monitor trends in offending, the changing profile of offenders and victims, and the circumstances of the crimes. The national monitoring programmes and regular reports produced by the AIC include:

•human trafficking and slavery

•deaths in custody

•fraud against the Commonwealth

•drug use and the criminal activities of police detainees

•homicide.

The AIC also undertakes a range of research projects each year that investigate other areas of concern to policy makers and practitioners within the major theme areas of:

•transnational and organised crime (including economic and high-tech crime, cybercrime and human trafficking)

•crime prevention (including community capacity building)

•criminal justice responses (with a focus on policing, courts and corrections systems)

•substance abuse and crime

•violent crime

•vulnerable communities (including crime in Indigenous and culturally and linguistically diverse communities, youth justice and crimes against the elderly).

The AIC works cooperatively with, and also undertakes research for, other Commonwealth, state and territory agencies. State and territory agencies provide substantial in-kind support to the research undertaken by the AIC.

The AIC provides access to information for the AIC’s broad range of stakeholders. Through its publication programme, the AIC’s website, social media, library and information services, and annual series of national conferences and roundtables, the AIC disseminates research findings and information about the nature and extent of crime, emerging trends, and effective responses to promote justice and reduce crime.

The Criminology Research Grants programme is managed by the AIC, with funding contributed by the Commonwealth and state and territory governments. The Director of the AIC approves a series of research grants each year, taking into account the recommendations of the Criminology Research Advisory Council. The programme funds research that has relevance to jurisdictional policy in the areas of law, police, judiciary, corrections, mental health, social welfare, education and related fields.

The AIC also manages the Australian Crime and Violence Prevention Awards, which are designed to reward good practice in the prevention or reduction of violence and other types of crime in Australia. The awards also encourage public initiatives at the grassroots level, and assist governments to identify and develop practical projects that will reduce violence and other types of crime in the community.

1.2Entity resource statement

Table 1.1 shows the total resources from all sources.

Table 1.1: Entity resource statement—Budget estimates for 2015–16 as at Budget May 2015

Actual
available appropriation 2014–15
$’000 / Estimate of prior year amounts available in 2015–16 $’000 / Proposed at Budget 2015–16 $’000 / Total estimate 2015–16 $’000
ORDINARY ANNUAL SERVICES(a)
Departmental appropriation
Departmental appropriation(b) / 5,348 / – / 5,290 / 5,290
Total ordinary annual services / 5,348 / – / 5,290 / 5,290
Total available annual appropriations / 5,348 / – / 5,290 / 5,290
SPECIAL ACCOUNTS
Opening balance(c) / 4,376 / – / 3,386 / 3,386
Appropriation receipts(d) / 3,023 / – / 3,114 / 3,114
Total special accounts / 7,399 / – / 6,500 / 6,500
Total resourcing / 12,747 / – / 11,790 / 11,790
Less appropriations drawn from annual or special appropriations above and credited to special accounts / 258 / – / 258 / 258
Total net resourcing for entity / 12,489 / – / 11,532 / 11,532

All figures are GST exclusive.

(a) Appropriation Bill (No. 1) 2015–16.

(b) Includes an amount of $0.023m in 2015–16 for the departmental capital budget (see Table3.2.5 for further details). For accounting purposes this amount has been designated as ‘contributions by owners’.

(c) Estimated opening balance for special accounts (less ‘special public money’ held in an account such as a Services for Other Entities and Trust Moneys Special Account). For further information on special accounts, see Table 3.1.2.

(d) Appropriation receipts drawn from annual departmental appropriation above and credited to special accounts, and revenue from independent sources.

1.3Budget measures

Budget measures announced since the 2014–15 Mid-Year Economic and Fiscal Outlook(MYEFO) and other measures not previously reported in a portfolio statement are summarised in Part2 of Table 1.2.

Table 1.2: Entity 2015–16 Budget measures

Part 1: Measures announced since the 2014–15 MYEFO

The AIC has no new post-MYEFO measures.

Part 2: MYEFO measures and other measures not previously reported in a portfolio statement

Programme / 2014–15 $’000 / 2015–16 $’000 / 2016–17 $’000 / 2017–18 $’000 / 2018–19 $’000
Measures
Communications and Public Affairs Functions—targeted savings / 1.1
Departmental expenses / (7) / (14) / (14) / (14) / –
Total / (7) / (14) / (14) / (14) / –

Prepared on a Government Finance Statistics (fiscal) basis.

Section 2: Outcomes and planned performance

2.1Outcomes and performance information

Government outcomes are the intended results, impacts or consequences of actions by the government on the Australian community. Commonwealth programmes are the primary vehicle by which government entities achieve the intended results of their outcome statements. Entities are required to identify the programmes that contribute to government outcomes over the budget and forward years.

The AIC’s outcome is described below together with its related programme, specifying the performance indicators and targets used to assess and monitor the performance of the AIC in achieving government outcomes.

Outcome 1: Informed crime and justice policy and practice in Australia by undertaking, funding and disseminating policy-relevant research of national significance; and through the generation of a crime and justice evidence base and national knowledge centre

Outcome 1 strategy

The main focus of the AIC is on the conduct of research that is relevant to crime and justice policy and practice. As a national knowledge centre, the AIC disseminates both its own research and other national and international information relevant to crime and justice. The AIC also funds criminological research through the Criminology Research Grants programme.

Outcomes are achieved by:

•undertaking impartial and contemporary policy-relevant research

•keeping the minister fully informed of the AIC’s outcomes and publications

•working cooperatively with the Attorney-General’s Department, portfolio entities, state and territory criminal justice agencies and other stakeholders

•producing and disseminating crime and justice research and other information to policy makers, practitioners, the academic community and the general public across Australia and internationally

•maintaining and producing research information of value to key stakeholders from ongoing monitoring programmes and other research data collections

•determining priorities and making grants under the Criminology Research Grants programme in consultation with Australian governments.

Outcome 1 expense statement

Table 2.1 provides an overview of the total expenses for Outcome 1, by programme.

Table 2.1: Budgeted expenses for Outcome 1

Outcome 1: Informed crime and justice policy and practice in Australia by undertaking, funding and disseminating policy-relevant research of national significance; and through the generation of a crime and justice evidence base and national knowledge centre / 2014–15 Estimated actual expenses $’000 / 2015–16 Estimated expenses $’000
Programme 1.1: Australian Institute of Criminology
Departmental expenses
Ordinary annual services (Appropriation Bill No. 1) / 5,324 / 5,267
Special accounts / 3,728 / 3,094
Expenses not requiring appropriation in the budget year(a) / 105 / 105
Total expenses for Outcome 1 / 9,157 / 8,466
2014–15 / 2015–16
Average staffing level (number) / 50 / 47

Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the budget year as government priorities change.

(a) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses.

Contributions to Outcome 1

Programme 1.1: Australian Institute of Criminology
Programme 1.1 objective
The primary objective of programme 1.1 is to inform policy and practice that seeks to reduce crime and promote justice through the conduct of research and the dissemination of research findings and related information. This also includes the support of research that is relevant to current and future public policy issues and the funding of quality criminological research through an annual Criminology Research Grants programme. The secondary objective is to maintain a comprehensive and focused collection of criminal justice–related material in Australia and to ensure that the AIC’s researchers and stakeholders have access to the most up-to-date and relevant information through an active information dissemination programme.
Programme 1.1 expenses
Budget expenditure shows a reduction from 2014–15 to 2015–16 and across the forward years as a result of current and prior year savings measures and the efficiency dividend. In addition, the AIC currently manages the National Drug and Law Enforcement Fund, which provides grants on behalf of the Department of Health. The current funding for this programme ceases in 2014–15, resulting in reduced grant expenditure in 2015–16.
2014–15 Estimated actual $’000 / 2015–16 Budget $’000 / 2016–17 Forward estimate $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000
Special account expenses
Criminology Research Special Account / 3,728 / 3,094 / 3,228 / 3,331 / 3,331
Annual departmental expenses
Departmental items / 5,324 / 5,267 / 5,238 / 5,283 / 5,335
Expenses not requiring appropriation in the budget year(a) / 105 / 105 / 105 / 105 / 105
Total programme expenses / 9,157 / 8,466 / 8,571 / 8,719 / 8,771

(a) Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses.

Programme 1.1 deliverables
Deliverables for this programme include:
•undertaking impartial and policy-relevant research of the highest standard on crime and criminal justice
•working cooperatively with the Attorney-General’s Department, portfolio and other federal entities, and state and territory government agencies in the AIC’s role as the Australian Government’s national research centre on crime and justice
•administering an effective and efficient annual Criminology Research Grants programme that results in policy-relevant research
•actively disseminating research findings to policy makers, practitioners and the general public across Australia and internationally in a timely manner.
Programme 1.1 key performance indicators
•A range of timely and policy-relevant research projects are undertaken that are valued by stakeholders.
•The Attorney-General’s Department and key stakeholders are satisfied with the AIC’s responsiveness to requests for assistance in priority areas.
•Research activities under the national research priorities are reported in the annual report.
•Criminology Research Grants programme funds are used to support research that is relevant to current and future public policy issues and that produces research reports of value to government and other stakeholders.
•100% of trends and issues papers and research and public policy papers are peer reviewed. This ensures the quality of the research outputs by the AIC.
•At least 23 peer-reviewed publications and at least 40 other publications are produced annually.
•All publications are placed on the AIC’s website within 24 hours of release and 90% of routine alerting to subscribers and listservs is complete within two days of publication release.
•At least 10 conferences and other events are held each year that are valued by stakeholders
•Gov 2.0 measures are implemented.

Section 3: Explanatory tables and budgeted financial statements

Section 3 presents explanatory tables and budgeted financial statements that provide a comprehensive snapshot of entity finances for the 2015–16budget year. It explains how budget plans are incorporated into the financial statements and provides further details of the reconciliation between appropriations and programme expenses, and special accounts.

3.1Explanatory tables

3.1.1Movement of administered funds between years

The AIC has no administered funds.

3.1.2Special accounts

Special accounts provide a means to set aside and record amounts used for specified purposes. Special accounts can be created by a Finance Minister’s Determination under section 78 of the Public Governance, Performance and Accountability Act 2013 or under separate enabling legislation. Table3.1.2 shows the expected additions (receipts) and reductions (payments) for each account used by the AIC.

Table 3.1.2: Estimates of special account flows and balances

Outcome / Opening balance $’000 / Receipts $’000 / Payments $’000 / Closing balance $’000
Criminology Research
Special Account (D)(a) / 1
2015–16 / 3,386 / 3,114 / 3,405 / 3,095
2014–15 / 4,376 / 3,023 / 4,013 / 3,386
Total special accounts
2015–16 Budget estimate / 3,386 / 3,114 / 3,405 / 3,095
Total special accounts
2014–15 estimated actual / 4,376 / 3,023 / 4,013 / 3,386

(D) = Departmental.

(a) The Criminology Research Special Account is established under section 46 of the Criminology Research Act 1971 (CR Act) for the purposes of section 80 of the Public Governance, Performance and Accountability Act 2013. Funds received into the special account include all funds paid to the AIC in relation to performing any of its functions, or exercising any of its powers, under the CR Act. This also includes amounts appropriated for the purposes of the account and amounts paid by state or territory government agencies to the AIC. The AIC can expend funds from the special account in relation to its functions as set out in section6 of the CR Act, including the payment of grants, remuneration and allowances and costs of administering the special account.

3.1.3Australian Government Indigenous expenditure

The AIC has no Indigenous-specific expenses.

3.2Budgeted financial statements

3.2.1Differences in entity resourcing and financial statements

The AIC has total resources available of $11.532m for the 2015–16 budget year (see Table 1.1). This amount is significantly more than the revenue shown in Table 3.2.1 as a result of the AIC’s special account opening balance of $3.386m brought forward from 2014–15. See section 3.1.2 for more information on the special account.

3.2.2Analysis of budgeted financial statements

The AIC’s appropriation income has reduced from that published in the 2014–15 Portfolio Budget Statements as a result of the ongoing and additional savings and efficiency measures. Additional savings since the last budget are detailed in section 1.3 (see Table 1.2). The overall impact of these savings and efficiency measures on the AIC’s appropriation income is a year-on-year decrease in funding.

The AIC’s own-source revenue is budgeted to decrease from the prior year by $0.635m to $2.856m, mainly due to the cessation of funding for the National Drug and Law Enforcement Fund, which provides grants on behalf of the Department of Health. The current funding for this programme ceases in 2014–15, resulting in reduced grant expenditure in 2015–16. Revenue for research contracts provides an offset to this decrease in expenditure.

The AIC’s expenses have decreased from the prior year forecast by $0.691m as a direct consequence of the decrease in income. Grant expenditure decreases by $0.800m, in line with the end of the National Drug and Law Enforcement Fund grant programme.

3.2.3Budgeted financial statements tables

Table 3.2.1: Comprehensive income statement (showing net cost of services)
for the period ended 30June

2014–15 Estimated actual $’000 / 2015–16 Budget $’000 / 2016–17 Forward estimate $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000
EXPENSES
Employee benefits / 5,146 / 5,283 / 5,412 / 5,537 / 5,537
Suppliers / 2,606 / 2,578 / 2,554 / 2,627 / 2,679
Grants / 1,300 / 500 / 500 / 450 / 450
Depreciation and amortisation / 105 / 105 / 105 / 105 / 105
Total expenses / 9,157 / 8,466 / 8,571 / 8,719 / 8,771
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services / 2,211 / 2,406 / 2,659 / 2,941 / 2,941
Royalties / 50 / 50 / 50 / 50 / 50
Other / 1,230 / 400 / 400 / 300 / 300
Total own-source revenue / 3,491 / 2,856 / 3,109 / 3,291 / 3,291
Gains
Other / 37 / 38 / 39 / 40 / 40
Total gains / 37 / 38 / 39 / 40 / 40
Total own-source income / 3,528 / 2,894 / 3,148 / 3,331 / 3,331
Net cost of (contribution by) services / 5,629 / 5,572 / 5,423 / 5,388 / 5,440
Revenue from government / 5,324 / 5,267 / 5,238 / 5,283 / 5,335
Surplus (deficit) attributable to the Australian Government / (305) / (305) / (185) / (105) / (105)
OTHER COMPREHENSIVE INCOME
Changes in asset revaluation surplus / – / – / – / – / –
Total other comprehensive income / – / – / – / – / –
Total comprehensive income (loss) / (305) / (305) / (185) / (105) / (105)
Total comprehensive income (loss) attributable to the Australian Government / (305) / (305) / (185) / (105) / (105)
Note: Impact of net cash appropriation arrangements
2014–15 $’000 / 2015–16 $’000 / 2016–17 $’000 / 2017–18 $’000 / 2018–19 $’000
Total comprehensive income (loss) excluding depreciation/amortisation expenses previously funded through revenue appropriations / (200) / (200) / (80) / – / –
Less depreciation/amortisation expenses previously funded through revenue appropriations / 105 / 105 / 105 / 105 / 105
Total comprehensive income (loss) as per the statement of comprehensive income / (305) / (305) / (185) / (105) / (105)

Prepared on Australian Accounting Standards basis.

Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)

2014–15 Estimated actual $’000 / 2015–16 Budget $’000 / 2016–17 Forward estimate $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000
ASSETS
Financial assets
Cash and cash equivalents / 3,386 / 3,096 / 2,908 / 2,826 / 2,826
Trade and other receivables / 1,254 / 1,254 / 1,254 / 1,254 / 1,254
Total financial assets / 4,640 / 4,350 / 4,162 / 4,080 / 4,080
Non-financial assets
Property, plant and equipment / 385 / 385 / 385 / 385 / 303
Other non-financial assets / 116 / 116 / 116 / 116 / 116
Total non-financial assets / 501 / 501 / 501 / 501 / 419
Total assets / 5,141 / 4,851 / 4,663 / 4,581 / 4,499
LIABILITIES
Payables
Suppliers / 777 / 769 / 743 / 743 / 743
Other payables / 1,421 / 1,421 / 1,421 / 1,421 / 1,421
Total payables / 2,198 / 2,190 / 2,164 / 2,164 / 2,164
Provisions
Employee provisions / 1,128 / 1,128 / 1,128 / 1,128 / 1,128
Total provisions / 1,128 / 1,128 / 1,128 / 1,128 / 1,128
Total liabilities / 3,326 / 3,318 / 3,292 / 3,292 / 3,292
Net assets / 1,815 / 1,533 / 1,371 / 1,289 / 1,207
EQUITY
Parent entity interest
Contributed equity / 1,134 / 1,157 / 1,180 / 1,203 / 1,226
Reserves / 782 / 782 / 782 / 782 / 782
Retained surplus (accumulated deficit) / (101) / (406) / (591) / (696) / (801)
Total parent entity interest / 1,815 / 1,533 / 1,371 / 1,289 / 1,207
Total equity / 1,815 / 1,533 / 1,371 / 1,289 / 1,207

Prepared on Australian Accounting Standards basis.

Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2015–16)

Retained earnings $’000 / Asset revaluation reserve $’000 / Contributed equity/
capital
$’000 / Total equity $’000
Opening balance as at 1 July 2015
Balance carried forward from previous period / (101) / 782 / 1,134 / 1,815
Adjustment for changes in accounting policies / – / – / – / –
Adjusted opening balance / (101) / 782 / 1,134 / 1,815
Comprehensive income
Surplus (deficit) for the period / (305) / – / – / (305)
Total comprehensive income / (305) / – / – / (305)
Transactions with owners
Contributions by owners
Departmental capital budget / – / – / 23 / 23
Sub-total transactions with owners / – / – / 23 / 23
Estimated closing balance
as at 30 June 2016 / (406) / 782 / 1,157 / 1,533
Closing balance attributable to the
Australian Government / (406) / 782 / 1,157 / 1,533

Prepared on Australian Accounting Standards basis.

Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)

2014–15 Estimated actual $’000 / 2015–16 Budget $’000 / 2016–17 Forward estimate $’000 / 2017–18 Forward estimate $’000 / 2018–19 Forward estimate $’000
OPERATING ACTIVITIES
Cash received
Appropriations / 5,324 / 5,267 / 5,238 / 5,283 / 5,335
Sale of goods and rendering of services / 1,485 / 2,406 / 2,659 / 2,941 / 2,941
Other / 1,280 / 450 / 450 / 350 / 350
Total cash received / 8,089 / 8,123 / 8,347 / 8,574 / 8,626
Cash used
Employees / 5,146 / 5,283 / 5,412 / 5,537 / 5,537
Suppliers / 2,561 / 2,548 / 2,541 / 2,587 / 2,639
Other / 1,300 / 500 / 500 / 450 / 450
Total cash used / 9,007 / 8,331 / 8,453 / 8,574 / 8,626
Net cash from (used by) operating activities / (918) / (208) / (106) / – / –
INVESTING ACTIVITIES
Cash used
Purchase of property, plant and equipment / 96 / 106 / 106 / 105 / 23
Total cash used / 96 / 106 / 106 / 105 / 23
Net cash from (used by) investing activities / (96) / (106) / (106) / (105) / (23)
FINANCING ACTIVITIES
Cash received
Contributed equity / 24 / 23 / 23 / 23 / 23
Total cash received / 24 / 23 / 23 / 23 / 23
Net cash from (used by) financing activities / 24 / 23 / 23 / 23 / 23
Net increase (decrease) in cash held / (990) / (291) / (189) / (82) / –
Cash and cash equivalents at the beginning of the reporting period / 4,376 / 3,386 / 3,096 / 2,908 / 2,826
Cash and cash equivalents at the end of the reporting period / 3,386 / 3,095 / 2,907 / 2,826 / 2,826

Prepared on Australian Accounting Standards basis.