DIAC Additional Estimates Statements
Section 3: Explanatory tables and budgeted financial
statements
3.1
EXPLANATORY TABLES
Estimates of special account flows
Special accounts provide a means to set aside and record amounts used for specified
purposes. Table 3.1.1 reports the expected additions (receipts) and reductions
(payments) for each account used by agency DIAC. The corresponding table in the
2011-12 PB Statements is Table 3.1.2.
Table 3.1.1: Estimates of special account flows
Outcome
Australian Population
Multicultural and Immigration
Research Program Account
- Section 20 FMA Act
Other Trust Monies Account Section FMA Act
(D)
Total Special Accounts
2011-12 Budget estimate
Total Special Accounts
2010-11 estimate actual
(A) = Administered
(D) = Departmental
Opening
balance
2011-12
2010-11
$'000
1
326
265
1
(A)
Receipts Payments Adjustments
2011-12
2011-12
2011-12
2010-11
2010-11
2010-11
$'000
$'000
$'000
Closing
balance
2011-12
2010-11
$'000
100
105
100
44
-
326
326
12
12
8
8
-
12
12
338
100
100
-
338
277
113
52
-
338
68
DIAC Additional Estimates Statements
3.2
BUDGETED FINANCIAL STATEMENTS
3.2.1 Analysis of budgeted financial statements
An analysis of the primary sources of movement when comparing the financial
statements published in the Portfolio Budget Statements 2011-12 (PBS) to those
reported in this Additional Estimates document is provided below.
Budgeted departmental comprehensive income statement
The Department of Immigration and Citizenship is budgeting for a break-even
departmental operating result, adjusted for depreciation and amortisation expense,
in 2011-12.
This statement presents the expected financial result for DIAC and identifies expenses
and revenues on a full accrual basis.
Expenses
In 2011-12, total departmental expenses are expected to increase from
$1,326.028 million (as published in the 2011-12 PBS) to $1,416.321 million, an increase
of $90.293 million. This movement reflects the impact of new measures since Budget
($3.507 million) and the impact of other adjustments ($86.786 million) across all
Outcomes.
Full details of the additional funding for 2011-12 for new measures and other
variations are provided in the tables presented in Section 1 of this document.
Income
In 2011-12, total departmental revenue is expected to increase from $1,251.284 million
(as published in the 2011-12 PBS) to $1,359.070 million. Revenue from Government
(appropriation revenue) is expected to increase from $1,171.339 million (as published
in the 2011-12 PBS) to $1,279.125 million, an increase of $107.786 million. This increase
is primarily due to the increase in departmental base funding for the additional care
and processing of IMAs and new measures since the 2011-12 Budget.
Budgeted departmental balance sheet
This statement reports the financial position of the Department, its assets and its
liabilities.
The new measure since budget, Visa Pricing Transformation, has provided additional
departmental capital funding of $9.269 million for 2011-12. In addition, a further
$15.951 million is available in 2011-12 from the movement of departmental capital
funds from 2010-11 to 2011-12.
Departmental statement of changes in equity - summary of movements
This statement reports the planned changes in equity and movements in components
of equity throughout 2011-12. The most significant change for the movement in equity
69
DIAC Additional Estimates Statements
balances for 2011-12 arises from the revision (decrease) to the opening balance carried
forward from the Final Budget Outcome for 2010-11.
Budgeted departmental statement of cash flows
The cash flow statement reports the extent and nature of cash flows, grouped
according to operating, investing and financing activities.
The budgeted cash flows largely mirror the trends and impacts of the measures
reported above for the income statement and balance sheet.
Capital budget statement—departmental
This statement reports the forward plan for capital expenditure.
Statement of asset movements
This statement reports the budgeted movements by asset class of the Department’s
non-financial assets during the current financial year.
Schedule of budgeted income and expenses administered on behalf of
government
This schedule identifies the main revenue and expense items administered by the
Department on behalf of the Government.
Expenses
In 2011-12, administered expenses are expected to increase from $1,278.890 million (as
published in the 2011-12 PBS) to $1,351.930 million, an increase of $37.040 million. The
increase in administered expenses primarily relates to the additional care and
management of IMAs.
Income
In 2011-12, the Department will administer the collection of revenue on behalf of the
Government of $1,201.472 million, which is an increase of $47.729 million in the
administered revenue estimate published in the 2011-12 PBS.
This increase in revenue primarily relates to additional expected VAC revenue
associated with increases in visa application volumes and the increased administered
revenue which are forecast to result from the new measure Visa Pricing
Transformation.
Schedule of budgeted assets and liabilities administered on behalf of
government
This schedule reports assets and liabilities administered by the Department on behalf
of the Government.
Schedule of budgeted administered cash flows
This schedule shows the cash flows administered on behalf of the Government. The
cash flows largely reflect the transactions of the schedule of income and expenses.
70
DIAC Additional Estimates Statements
Schedule for administered capital budget
This statement reports the forward plan for capital expenditure.
Statement of administered asset movements
This statement reports the budgeted movements by asset class of Administered
non-financial assets during the current financial year.
71
DIAC Additional Estimates Statements
3.2.2 Budgeted financial statements
Table 3.2.1: Budgeted departmental Comprehensive Income Statement (Showing
Net Cost of Services)
Actual
2010-11
$'000
Revised
budget
2011-12
$'000
Forward
estimate
2012-13
$'000
Forward
estimate
2013-14
$'000
Forward
estimate
2014-15
$'000
679,528
526,766
77,932
2,245
7,373
765
460
1,295,069
776,234
551,106
79,945
3,482
5,547
7
1,416,321
691,453
458,898
80,961
3,436
5,547
7
1,240,302
664,117
486,697
85,725
3,437
5,547
1,245,523
661,709
510,164
88,248
3,435
5,547
1,269,103
Sale of goods and rendering of services
Rental income
Other
Total own-source revenue
24,496
450
16,398
41,344
40,050
1,334
15,237
56,621
43,347
1,830
10,717
55,894
45,172
1,909
6,130
53,211
46,413
1,900
6,215
54,528
Gains
Sale of assets
Foreign exchange gains
Other
Total gains
Total own-source income
17
464
1,734
2,215
43,559
630
630
57,251
630
630
56,524
630
630
53,841
630
630
55,158
services
1,251,510
1,359,070
1,183,778
1,191,682
1,213,945
Revenue from Government
1,188,426
1,279,125
1,105,957*
(85,725)
1,125,697*
(88,248)
(85,725)
(88,248)
EXPENSES
Employee benefits
Supplier expenses
Depreciation and amortisation
Finance costs
Bad and Doubtful Debts
Write-down and impairment of assets
Other
Total expenses
LESS:
OWN-SOURCE INCOME
Own-source revenue
Net cost of (contribution by)
Surplus (Deficit)
Surplus (Deficit) attributable to
the Australian Government
(63,084)
(79,945)
1,102,817*
(80,961)
(63,084)
(79,945)
(80,961)
OTHER COMPREHENSIVE INCOME
Changes in asset revaluation reserves
(12,918)
-
-
-
Total other comprehensive income
(12,918)
-
-
-
Total comprehensive income
(76,002)
(79,945)
(80,961)
(85,725)
(88,248)
Total comprehensive income
attributable to the Australian
Government
(76,002)
(79,945)
(80,961)
(85,725)
(88,248)
2012-13
$'000
2013-14
$'000
2014-15
$'000
(80,961)
(85,725)
(88,248)
80,961
85,725
88,248
Note: Reconciliation of comprehensive income attributable to the agency
2010-11
2011-12
$'000
$'000
Total Comprehensive Income
(loss) Attributable to the
Australian Government
(76,002)
(79,945)
plus non-appropriated expenses
depreciation and amortisation expenses
Total Comprehensive Income
(loss) Attributable to the
agency
77,932
79,945
1,930
-
Prepared on Australian Accounting Standards basis.
72
-
-
-
-
DIAC Additional Estimates Statements
Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)
Actual
2010-11
$'000
Revised
budget
2011-12
$'000
Forward
estimate
2012-13
$'000
Forward
estimate
2013-14
$'000
Forward
estimate
2014-15
$'000
ASSETS
Financial assets
Cash and cash equivalents
Trade and other receivables
Other
Total financial assets
11,222
346,400
1,016
358,638
3,000
336,080
2,121
341,201
3,000
349,680
2,120
354,800
3,000
337,415
2,120
342,535
3,000
344,573
2,120
349,693
Non-financial assets
Land and buildings
Property, plant and equipment
Intangibles
Other
Total non-financial assets
Total assets
82,901
19,995
266,819
16,362
386,077
744,715
96,655
47,897
309,056
16,361
469,969
811,170
104,600
77,227
291,746
16,361
489,934
844,734
111,831
124,406
234,712
16,361
487,310
829,845
114,218
130,429
220,132
16,361
481,140
830,833
LIABILITIES
Payables
Suppliers
Other
Total payables
121,429
43,452
164,881
130,945
16,363
147,308
134,485
16,363
150,848
134,485
16,363
150,848
134,485
16,363
150,848
17,522
17,522
29,846
29,846
29,397
29,397
9,690
9,690
9,690
9,690
Provisions
Employee provisions
Other
Total provisions
163,954
34,161
198,115
191,863
34,159
226,022
194,955
34,161
229,116
194,955
34,159
229,114
194,955
34,159
229,114
Total liabilities
380,518
403,176
409,361
389,652
389,652
Net assets
364,197
407,994
435,373
440,193
441,181
362,294
112,493
(110,590)
478,739
115,794
(186,539)
579,665
119,393
(263,685)
662,766
119,665
(342,238)
744,841
119,668
(423,328)
364,197
407,994
435,373
440,193
441,181
Total Equity
364,197
Prepared on Australian Accounting Standards basis.
407,994
435,373
440,193
441,181
Interest bearing liabilities
Leases
Total interest bearing liabilities
EQUITY*
Parent entity interest
Contributed equity
Reserves
Retained surplus
(accumulated deficit)
Total parent entity interest
73
DIAC Additional Estimates Statements
Table 3.2.3: Departmental statement of changes in equity — summary of
movement (Budget year 2011-12)
Retained
earnings
$'000
Opening balance as at 1 July 2011
Balance carried forward from
previous period
Adjustment for changes in
accounting policies
Adjusted opening balance
Total comprehensive income
of which:
Attributable to the Australian Government
Transactions with owners
Contributions by owners
Contribution/(Distribution) of Equity
Appropriation (equity injection)
Departmental Capital Budget (DCBs)
Sub-total transactions with owners
Estimated closing balance
as at 30 June 2012
Closing balance attributable to the
Australian Government
Other Contributed
reserves
equity/
capital
$'000
$'000
Total
equity
$'000
(110,593)
112,495
-
362,295
364,197
(110,593)
112,495
-
362,295
364,197
Comprehensive income
Other comprehensive income
Surplus (deficit) for the period
Other
Asset
revaluation
reserve
$'000
-
-
-
(79,945)
3,999
-
3,299
-
-
(79,945)
7,298
(75,946)
3,299
-
-
(72,647)
(75,946)
3,299
-
-
(72,647)
-
-
11,698
104,746
116,444
11,698
104,746
116,444
(186,539)
115,794
-
478,739
407,994
(186,539)
115,794
-
478,739
407,994
-
Prepared on Australian Accounting Standards basis
74
-
DIAC Additional Estimates Statements
Table 3.2.4: Budgeted departmental statement of cash flows (as at 30 June)
Actual
2010-11
$'000
OPERATING ACTIVITIES
Cash received
Goods and services
Appropriations
Net GST received
Other
Total cash received
Cash used
Employees
Suppliers
Borrowing costs
Other
Total cash used
Net cash from (used by)
operating activities
INVESTING ACTIVITIES
Cash received
Proceeds from sales of property,
plant and equipment
Total cash received
Cash used
Purchase of infrastructure, plant and
equipment
Total cash used
Net cash from (used by)
investing activities
FINANCING ACTIVITIES
Cash received
Contributed equity
Total cash received
Cash used
Repayment of borrowings
Other
Total cash used
Net cash from (used by)
financing activities
Net increase (decrease)
in cash held
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the
end of the reporting period
Revised
Budget
2011-12
$'000
Forward
estimate
2012-13
$'000
Forward
estimate
2013-14
$'000
Forward
estimate
2014-15
$'000
41,894
1,274,572
49,609
12,503
1,378,578
31,900
1,322,447
74,967
15,797
1,445,111
35,813
1,110,388
70,688
10,989
1,227,878
34,387
1,126,200
61,588
6,130
1,228,305
35,632
1,146,198
59,814
6,215
1,247,859
666,890
580,709
1,989
115,635
1,365,223
774,377
599,158
3,482
15,561
1,392,578
694,502
501,019
3,436
15,560
1,214,517
670,018
525,926
3,437
15,563
1,214,944
667,585
563,478
3,435
1,234,498
13,355
52,533
13,361
13,361
13,361
22
22
30
30
30
30
30
30
30
30
62,821
163,838
100,926
83,101
82,079
62,821
163,838
100,926
83,101
82,079
(62,799)
(163,808)
(100,896)
(83,071)
(82,049)
68,413
68,413
116,444
116,444
100,926
100,926
83,101
83,101
82,079
82,079
13,353
13,353
13,391
13,391
13,391
13,391
13,391
13,391
13,391
13,391
55,060
103,053
87,535
69,710
68,688
-
-
-
5,616
(8,222)
5,606
11,222
3,000
3,000
3,000
11,222
3,000
3,000
3,000
3,000
Prepared on Australian Accounting Standards basis.
75
DIAC Additional Estimates Statements
Table 3.2.5: Capital Budget Statement — Departmental
Actual
2010-11
$'000
Revised
budget
2011-12
$'000
Forward
estimate
2012-13
$'000
CAPITAL APPROPRIATIONS
Capital budget - Bill 1 (DCB)
Equity injections - Bill 2
Total capital appropriations
93,307
6,435
99,742
104,746
11,698
116,444
Total new capital appropriations
Represented by:
Purchase of non-financial assets
Annual finance lease costs
Total Items
82,929
16,813
99,742
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriations
Funded by capital appropriation - DCB
TOTAL
RECONCILIATION OF CASH
USED TO ACQUIRE ASSETS
TO ASSET MOVEMENT TABLE
Total purchases
Total cash used to
acquire assets
Forward
estimate
2013-14
$'000
Forward
estimate
2014-15
$'000
76,411
24,515
100,926
77,266
5,835
83,101
81,314
765
82,079
99,631
16,813
116,444
100,926
100,926
83,101
83,101
82,079
82,079
15,362
31,583
24,515
5,835
765
73,015
88,377
132,255
163,838
76,411
100,926
77,266
83,101
81,314
82,079
62,820
163,838
100,926
83,101
82,079
62,820
163,838
100,926
83,101
82,079
Consistent with information contained in the Statement of Asset Movements and the Budgeted Statement of
Cash Flows.
76
DIAC Additional Estimates Statements
Table 3.2.6: Statement of Asset Movements (2011-12)
As at 1 July 2011
Gross book value
Accumulated depreciation/amortisation
and impairment
Opening net book balance
Land
Buildings
Intangibles
Total
$'000
Other property,
plant and
equipment
$'000
$'000
$'000
$'000
400
82,502
45,629
488,765
617,296
400
(2)
82,500
(25,632)
19,997
(221,947)
266,818
(247,581)
369,715
CAPITAL ASSET ADDITIONS
Estimated expenditure on
new or replacement assets
By purchase - appropriation equity 1
By finance lease
Total additions
-
22,130
22,130
24,428
16,813
41,241
100,467
100,467
147,025
16,813
163,838
Other movements
Depreciation/amortisation expense
Impairment losses
Total other movements
-
(8,375)
(8,375)
(13,341)
(13,341)
(58,229)
(58,229)
(79,945)
(79,945)
86,870
589,232
781,134
(38,973)
47,897
(280,176)
309,056
(327,526)
453,608
As at 30 June 2012
Gross book value
Accumulated depreciation/amortisation
and impairment
Closing net book balance
400
104,632
400
(8,377)
96,255
Prepared on Australian Accounting Standards basis.
77
DIAC Additional Estimates Statements
Schedule of administered activity
Table 3.2.7: Schedule of budgeted income and expenses administered on behalf
of government (for the period ended 30 June)
Actual
2010-11
$'000
Revised
budget
2011-12
$'000
Forward
estimate
2012-13
$'000
Forward
estimate
2013-14
$'000
Forward
estimate
2014-15
$'000
INCOME ADMINISTERED ON
BEHALF OF GOVERNMENT
Revenue
Non-taxation revenue
Sale of goods and rendering
of services
Fees and fines
Other
Total non-taxation revenue
Total revenues administered
on behalf of Government
Gains
Foreign exchange
Other gains
Total gains administered
on behalf of Government
Total income administered
on behalf of Government
EXPENSES ADMINISTERED ON
BEHALF OF GOVERNMENT
Supplier expenses
Subsidies
Personal benefits
Grants
Depreciation and amortisation
Write-down and impairment of assets
Other
Total expenses administered
on behalf of Government
957,068
19,600
976,668
29,770
1,156,004
15,968
1,201,742
29,770
24,221
1,247,247 1,527,294
15,740
16,280
1,292,757 1,567,795
24,221
1,538,591
14,334
1,577,146
976,668
1,201,742
1,292,757
1,577,146
1,567,795
269
97
-
-
-
-
366
-
-
-
-
977,034
1,201,742
1,292,757
1,567,795
1,577,146
981,978
11,983
36,311
39,754
26,465
2,737
274
1,227,281
7,229
14,204
32,724
31,000
3,492
-
932,263
6,513
14,654
32,043
32,349
3,666
-
935,902
5,643
10,055
32,487
32,404
3,849
-
951,244
9,092
7,029
29,653
32,404
4,042
-
1,099,502
1,315,930
1,021,488
1,020,340
1,033,464
Prepared on Australian Accounting Standards basis.
78
DIAC Additional Estimates Statements
Table 3.2.8: Schedule of budgeted assets and liabilities administered on behalf
of government (as at 30 June)
Actual
2010-11
$'000
ASSETS ADMINISTERED ON
BEHALF OF GOVERNMENT
Financial assets
Cash and cash equivalents
Receivables
Other
Total financial assets
Non-financial assets
Land and buildings
Property, plant and equipment
Total non-financial assets
15,106
36,058
17,382
68,546
714,213
5,693
719,906
Revised
budget
2011-12
$'000
Forward
estimate
2012-13
$'000
Forward
estimate
2013-14
$'000
Forward
estimate
2014-15
$'000
15,105
109,693
17,382
142,180
15,105
113,623
17,382
146,110
15,105
113,652
17,382
146,139
15,105
114,243
17,382
146,730
869,510
15,004
884,514
852,735
15,000
867,735
1,011,209
15,000
1,026,209
994,980
15,000
1,009,980
Total assets administered
on behalf of Government
788,452
1,026,694
1,013,845
1,172,348
1,156,710
LIABILITIES ADMINISTERED ON
BEHALF OF GOVERNMENT
Payables
Suppliers
Subsidies
Personal benefits
Grants
Other
Total payables
246,195
2,515
7,228
328
208
256,474
262,823
2,514
7,228
329
208
273,102
262,823
2,514
7,228
329
208
273,102
262,823
2,514
7,228
329
208
273,102
262,823
2,514
7,228
329
208
273,102
28,556
28,556
28,556
28,556
28,556
28,556
28,556
28,556
28,556
28,556
Total liabilities administered
on behalf of Government
285,030
Prepared on Australian Accounting Standards basis.
301,658
301,658
301,658
301,658
Provisions
Other
Total provisions
79
DIAC Additional Estimates Statements
Table 3.2.9: Schedule of budgeted administered cash flows (for the period ended
30 June)
Actual
Revised
budget
2011-12
$'000
2010-11
$'000
OPERATING ACTIVITIES
Cash received
Sales of goods and rendering
of services
Net GST received
Other
Total cash received
Cash used
Grant payments
Subsidies paid
Personal benefits
Suppliers
Other
Total cash used
Net cash from (used by)
operating activities
Forward
estimate
2012-13
$'000
Forward
estimate
2013-14
$'000
Forward
estimate
2014-15
$'000
967,972
104,318
90,885
1,163,175
1,182,142
117,585
16,367
1,316,094
1,273,042
87,156
16,300
1,376,498
1,546,924
67,837
17,022
1,631,783
1,557,892
67,543
15,212
1,640,647
37,946
14,856
31,760
1,005,832
113,361
1,203,755
25,454
7,932
14,204
1,471,390
1,518,980
35,566
8,637
14,654
1,015,446
1,074,303
32,484
8,778
10,055
1,004,284
1,055,601
29,627
9,092
10,529
1,017,006
1,066,254
(40,580)
(202,886)
302,195
576,182
574,393
144,401
195,606
15,570
15,888
16,175
144,401
195,606
15,570
15,888
16,175
(144,401)
(195,606)
(15,570)
(15,888)
(16,175)
144,401
144,401
42,483
42,483
15,570
15,570
15,888
15,888
16,175
16,175
144,401
42,483
15,570
15,888
16,175
(40,580)
(356,009)
302,195
576,182
574,393
9,697
15,105
15,105
15,105
15,105
1,168,120
1,177,817
1,670,289
1,685,394
1,072,652
1,087,757
1,053,746
1,068,851
1,064,126
1,079,231
1,122,131
1,122,131
1,314,280
1,314,280
1,374,847
1,374,847
1,629,928
1,629,928
1,638,519
1,638,519
15,106
15,105
15,105
15,105
15,105
INVESTING ACTIVITIES
Cash used
Purchase of property, plant
and equipment
Total cash used
Net cash from (used by)
investing activities
FINANCING ACTIVITIES
Cash received
Capital injections
Total cash received
Net cash from (used by)
financing activities
Net increase (decrease) in
cash held
Cash and cash equivalents at
beginning of reporting period
Cash from Official Public Account for:
- Appropriations
Total
Cash to Official Public Account for:
- Appropriations
Total
Cash and cash equivalents at end
of reporting period
Prepared on Australian Accounting Standards basis.
80
DIAC Additional Estimates Statements
Table 3.2.10: Schedule of Administered Capital Budget
Actual
2010-11
$'000
Revised
budget
2011-12
$'000
Forward
estimate
2012-13
$'000
Forward
estimate
2013-14
$'000
Forward
estimate
2014-15
$'000
CAPITAL APPROPRIATIONS
Capital budget - Bill 1 (ACB)
Administered assets and
liabilities - Bill 2
Total capital appropriations
11,715
18,517
15,570
15,888
16,175
344,726
356,441
23,966
42,483
15,570
15,888
16,175
Total new capital appropriations
Represented by:
Purchase of non-financial assets
Other Items
Total Items
356,441
356,441
21,755
20,728
42,483
15,570
15,570
15,888
15,888
16,175
16,175
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriations
239,784
177,089
-
-
-
11,715
251,499
18,517
195,606
15,570
15,570
15,888
15,888
16,175
16,175
Funded by capital appropriation - ACB1
TOTAL
RECONCILIATION OF CASH
USED
TO ACQUIRE
ASSETS
TO
ASSET
MOVEMENT
TABLE
Total purchases
144,401
195,606
15,570
15,888
16,175
Total cash used to
acquire assets
144,401
195,606
15,570
15,888
16,175
Consistent with information contained in the Statement of Asset Movements and the Budgeted Statement of
Cash Flows.
81
DIAC Additional Estimates Statements
Table 3.2.11: Statement of Administered Asset Movements (2011-12)
As at 1 July 2011
Gross book value
Accumulated depreciation/amortisation
and impairment
Opening net book balance
Land
Buildings
$'000
$'000
Other
property,
plant and
equipment
$'000
Intangibles
Total
$'000
$'000
87,866
629,118
7,041
-
724,025
87,866
(2,770)
626,348
(1,347)
5,694
-
(4,117)
719,908
177,247
177,247
18,336
18,336
-
195,606
195,606
(21,974)
(21,974)
(9,026)
(9,026)
-
(31,000)
(31,000)
806,365
25,377
-
919,631
(24,744)
(10,373)
-
(35,117)
781,621
15,004
-
884,514
CAPITAL ASSET ADDITIONS
Estimated expenditure on
new or replacement assets
By purchase - appropriation equity 1
Total additions
23
23
Other movements
Depreciation/amortisation expense
Total other movements
As at 30 June 2012
Gross book value
Accumulated depreciation/amortisation
and impairment
Closing net book balance
87,889
87,889
Prepared on Australian Accounting Standards basis.
82