Contents ACT EXECUTIVE......................................................1 Purpose.......................................................... 1 201819 Priorities................................................ 1 Estimated Employment Level.......................................1 Changes to Appropriation.........................................2 Financial Statements – Territorial...............................3 Notes to the Territorial Budget Statements.......................7 AUDITOR-GENERAL....................................................9 Purpose.......................................................... 9 2018-19 Priorities............................................... 9 Estimated Employment Level.......................................9 Strategic Objectives and Indicators.............................10 Changes to Appropriation........................................11 Financial Statements – Controlled...............................13 Notes to the Controlled Budget Statements.......................17 ELECTORAL COMMISSIONER............................................19 Purpose......................................................... 19 2018-19 Priorities.............................................. 19 Estimated Employment Level......................................19 Changes to Appropriation........................................20 Financial Statements – Controlled...............................21 Notes to the Controlled Budget Statements.......................25 OFFICE OF THE LEGISLATIVE ASSEMBLY................................27 Purpose......................................................... 27 2018-19 Priorities.............................................. 27 Estimated Employment Level......................................28 Changes to Appropriation........................................29 Financial Statements – Controlled...............................31 Notes to the Controlled Budget Statements.......................36 201819 Budget Statements i
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ACT Budget 2018-19. Budget Statements A · Web view2018. 6. 2. · The variation between the 2017-18 Budget and the 2018-19 Budget is due to the budget for 2017-18 including several
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Notes to the Territorial Budget Statements....................................................................................41
201819 Budget Statements i
201819 Budget Statements ii
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201819 Budget Statements iii
ACT EXECUTIVE
PurposeThe ACT Executive consists of the Chief Minister and other Ministers appointed by the Chief Minister. The ACT Executive has powers under the Australian Capital Territory (Self-Government) Act 1988 to govern the Territory and execute and maintain enactments and laws.
201819 PrioritiesThe ACT Executive will be leading the Government’s agenda and progressing key priorities across directorates for 2018-19. The key focus will be providing the core services a growing city needs, continuing to deliver strong governance and accountability for Canberrans, and further strengthening community engagement.
Estimated Employment Level
Table 1: Estimated Employment Level
201617Actual
Outcome
201718Budget
201718Estimated Outcome
201819Budget
Staffing (FTE) 53 54 54 54
201819 Budget Statements 4 ACT Executive
Changes to Appropriation
Table 2: Changes to appropriation – Expenses on Behalf of the Territory
11,824 Total Expenses 11,823 12,083 2 12,252 12,415 12,575
-62 Operating Result 6 -90 # -91 -96 -92
-62 Total Comprehensive Income
6 -90 # -91 -96 -92
Note:1. In all years the negative operating result and total comprehensive income reflects the impact of depreciation and the
forecast movement in employee entitlements. There is an offsetting impact in the 2017-18 estimated outcome due to the transfer of furniture assets from the Office of the Legislative Assembly associated with fitouts following the expansion of the Legislative Assembly from 17 to 25 members in 2016-17.
201819 Budget Statements 6 ACT Executive
Table 4: ACT Executive: Statement of Assets and Liabilities on Behalf of the Territory
Budgetat
30/6/18 $'000
Est. Outcomeas at
30/6/18$'000
Budgetat
30/6/19 $'000
Var%
Estimateat
30/6/20 $'000
Estimateat
30/6/21 $'000
Estimateat
30/6/22 $'000
Current Assets104 Cash and Cash Equivalents 117 117 - 117 117 11736 Receivables 86 86 - 87 88 90
140 Total Current Assets 203 203 - 204 205 207
Non Current Assets49 Property, Plant and
Equipment254 229 -10 204 179 154
59 Intangible Assets 73 49 -33 25 6 2
108 Total Non Current Assets 327 278 -15 229 185 156
248 TOTAL ASSETS 530 481 -9 433 390 363
Current Liabilities0 Payables 137 138 1 141 144 149
870 Employee Benefits 758 797 5 836 884 941
870 Total Current Liabilities 895 935 4 977 1,028 1,090
Non Current Liabilities0 Employee Benefits 55 56 2 57 59 62
0 NET CASH INFLOW/(OUTFLOW) FROM OPERATING ACTIVITIES
0 0 - 0 0 0
CASH FLOWS FROM INVESTING ACTIVITIES
Payments0 Purchase of Property, Plant
and Equipment89 0 -100 0 0 0
0 Investing Payments 89 0 -100 0 0 0
0 NET CASH INFLOW/(OUTFLOW) FROM INVESTING ACTIVITIES
-89 0 100 0 0 0
0 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS
-89 0 100 0 0 0
104 CASH AT THE BEGINNING OF REPORTING PERIOD
206 117 -43 117 117 117
104 CASH AT THE END OF REPORTING PERIOD
117 117 - 117 117 117
201819 Budget Statements 9 ACT Executive
Notes to the Territorial Budget StatementsSignificant variations are as follows:
Statement of Income and Expenses on behalf of the Territory
Other Gains:
- the increase of $0.096 million in the 201718 estimated outcome from the original budget is mainly due to the transfer of furniture assets from the Office of the Legislative Assembly associated with fitouts following the expansion of the Legislative Assembly from 17 to 25 members in 2016-17.
Statement of Assets and Liabilities on behalf of the Territory
Property, Plant and Equipment:
- the increase of $0.205 million in the 201718 estimated outcome from the original budget is mainly due to the transfer of furniture assets from the Office of the Legislative Assembly associated with fitouts following the expansion of the Legislative Assembly from 17 to 25 members in 2016-17.
Statement of Changes in Equity on behalf of the Territory
There are no significant variations to be explained for this statement.
Cash Flow Statement on behalf of the Territory
Variations for this statement are explained in the notes above.
201819 Budget Statements 10 ACT Executive
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201819 Budget Statements 11 ACT Executive
AUDITOR-GENERAL
PurposeThe Auditor-General is an independent Officer of the Legislative Assembly and aims to promote public accountability for the effective and efficient provision of ACT public services by providing independent, evidenced-based audit reports to the ACT Legislative Assembly and ACT community on these services.
The Auditor-General, subject to Territory laws, has complete discretion in performing audits. The Auditor-General makes recommendations to ACT Government agencies and Legislative Assembly Committees on how improvements could be made to services and programs provided by the ACT public sector.
The Auditor-General also responds to representations and public interest disclosures made by members of the Legislative Assembly and the community.
The ACT Audit Office supports the Auditor-General in carrying out these activities.
2018-19 PrioritiesThe main priorities for 2018-19 include:
completing a planned program of performance audits which meets the expectations of the Legislative Assembly and ACT community and achieving an even spread of these audits during the year;
completing an annual program of audits of financial statements and reviews of statements of performance within required timeframes including completing the summary reports on the results of these audits and reviews;
completing performance audits and financial audits in accordance with professional auditing requirements and maintaining compliance with the Quality Control Standards;
responding to representations and public interest disclosures made by members of the Legislative Assembly and the community; and
addressing any recommendations from internal audit and quality assurance reviews.
201819 Budget Statements 12 Auditor-General
Estimated Employment Level
Table 1: Estimated Employment Level
2016-17Actual
Outcome
2017-18Budget
2017-18Estimated Outcome
2018-19Budget
Staffing (FTE) 33 37 37 35
Strategic Objectives and Indicators
Strategic Objective 1 Business and Corporate Strategies
The Audit Office will be operating under its ‘Strategic Plan 2018-2021’. This plan is supported by individual action plans for performance audit, financial audit and professional services (corporate) activities for 2018-19.
The main strategies the Audit Office plans to use to achieve its objectives include the:
provision of informative and evidenced-based reports on the results of the performance audits and financial audits to the ACT Legislative Assembly;
provision of advice and briefings to ACT Legislative Assembly committees, including the Standing Committee on Public Accounts;
completion of audits efficiently and effectively in accordance with professional auditing requirements;
continuation of bringing the performance audit work forward to achieve a more even spread of performance audits; and
improvement in performance by:
- addressing recommendations from internal audits and quality control reviews of performance audit and financial audit work;
- providing learning and development opportunities to staff; and
- responding to feedback provided in surveys by audited agencies and Audit Office staff.
201819 Budget Statements 13 Auditor-General
Changes to Appropriation
Table 2: Changes to appropriation – Controlled Recurrent Payments
2017-18 Estimated Outcome
$'000
2018-19 Budget
$'000
2019-20 Estimate
$'000
2020-21 Estimate
$'000
2021-22 Estimate
$'000
2017-18 Budget 2,894 2,935 2,947 2,977 2,977
2018-19 Budget Policy DecisionsBetter Government - More resources for the ACT Auditor-General
0 NET CASH INFLOW/(OUTFLOW) FROM FINANCING ACTIVITIES
0 9 # 0 0 0
-479 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS
-636 -299 53 229 -36 -64
1,962 CASH AT THE BEGINNING OF REPORTING PERIOD
2,217 1,581 -29 1,282 1,511 1,475
1,483 CASH AT THE END OF REPORTING PERIOD
1,581 1,282 -19 1,511 1,475 1,411
201819 Budget Statements 19 Auditor-General
Notes to the Controlled Budget StatementsSignificant variations are explained below.
Operating Statement
Employee Expenses:
- The 2017-18 estimated outcome was $0.405 million lower than the 2017-18 Budget as the departure of financial and performance audit staff resulted in a lower than anticipated full time equivalent staff in 2017-18.
- The increase of $0.262 million in the 2018-19 Budget from the 2017-18 estimated outcome reflects the budget assumption that the budgeted number of audit staff will be maintained in 2018-19.
Supplies and Services:
- The 2017-18 estimated outcome was $0.177 million higher than the 2017-18 Budget due mainly to higher performance audit contractor costs to replace departing performance audit staff.
- The decrease of $0.451 million in the 2018-19 Budget from the 2017-18 estimated outcome reflects a decrease in performance audit contractor costs as the number of performance audits delivered in 2018-19 will be reduced by one. In 2017-18, the Audit Office used its cash reserves to do an additional performance audit as recommended by the strategic reviewer.
Balance Sheet
Cash and Cash Equivalents:
- The 2017-18 estimated outcome was $0.098 million higher than the Budget mainly due to a higher than anticipated cash balance at the beginning of the year.
- The Budget at 30 June 2019 is $0.299 million lower than the 2017-18 estimated outcome as cash is anticipated to be used to pay leave entitlements for an executive staff member.
Statement of Changes in Equity
Variations in this statement are explained in the notes above.
201819 Budget Statements 20 Auditor-General
Cash Flow Statement
Variations in this statement are explained in the notes above.
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201819 Budget Statements 21 Auditor-General
ELECTORAL COMMISSIONER
PurposeThe Electoral Commissioner is an independent statutory office holder under the Electoral Act 1992. The Electoral Commissioner is a member of the ACT Electoral Commission, which consists of three statutory office holders – the Chairperson, the Electoral Commissioner and one other Member. The Electoral Commissioner is assisted by officers employed under the Public Sector Management Act 1994 and the Electoral Act. The Electoral Commissioner is the chief executive officer of the Commission.
The ACT Electoral Commission is responsible for:
the conduct of elections and referendums for the ACT Legislative Assembly; the determination of electoral boundaries for the ACT; and the provision of electoral information, education, advice and services to a wide range of
clients.
2018-19 PrioritiesMajor priorities for 2018-19 include:
undertaking a redistribution of electoral boundaries for the ACT;
administering ongoing financial disclosure scheme functions, including monitoring of compliance with disclosure obligations by political parties, candidates and other election participants;
reviewing and enhancing ICT systems to ensure readiness for the 2020 ACT Legislative Assembly election;
conducting non-parliamentary elections, including the ACT Government enterprise agreement ballots; and
continuing to provide a comprehensive electoral education program.
Estimated Employment Level
Table 1: Estimated Employment Level
2016-17Actual
Outcome
2017-18Budget
2017-18Estimated Outcome
2018-19Budget
Staffing (FTE) 13.4 9 111 9Note:1. The variation between the 2017-18 Budget and the 2017-18 Estimated Outcome is due to the backfilling of one
employee on long service leave and the engagement of a project officer to assist in the development and testing of electoral ICT systems. The table does not include two part time statutory office holders and election casuals employed under the Electoral Act 1992.
Notes to the Controlled Budget StatementsSignificant variations are as follows:
Operating Statement
controlled recurrent payments:
- the increase of $0.431 million (15 percent) in the 2018-19 Budget from the 2017-18 estimated outcome is mainly due to the Commission rolling over $0.259 million of the 2017-18 appropriation into 2018-19 to support the Commission’s internal audit program and assist in early preparations for the 2020 ACT Legislative Assembly election.
Balance Sheet
There are no significant variances in the Balance Sheet requiring explanation.
Statement of Changes in Equity
Variations in the Statement are explained in the notes above.
Cash Flow Statement
Variations in the Statement are explained in the notes above.
PurposeThe Office of the Legislative Assembly (the Office) is established by the Legislative Assembly (Office of the Legislative Assembly) Act 2012 (the Act) and provides a statutory basis for its independence from the Executive.
Under Section 6 of the Act, the Office’s function is to provide impartial advice and support to the Legislative Assembly and committees and members of the Assembly, including:
providing advice on parliamentary practice and procedure, and the functions of the Assembly and committees;
reporting proceedings of the Assembly and meetings of committees;
maintaining an official record of proceedings of the Assembly;
providing library and information facilities and services for members;
providing staff to enable the Assembly and committees to operate efficiently;
providing business support functions, including administering the entitlements of members who are not part of the Executive;
maintaining the Assembly precincts; and
providing public education about the function of the Assembly and committees.
Assistance to the Speaker
In 2018-19, the Office will also provide support to the Speaker on the establishment of the Integrity Commission. One-off funding is being provided to the Office for this purpose, with the intention of the remaining funds being transferred to the Integrity Commission, once it is established.
2018-19 PrioritiesPriorities for the Office in 2018-19 include to:
Commence the implementation of the 2018-2021 strategic plan for the Office;
Undertake a range of initiatives to continue the digital transformation of the Assembly’s business processes and to develop a digitisation plan for the Assembly’s archived records;
201819 Budget Statements 30 Office of the Legislative Assembly
Complete the double glazing of the Assembly Building’s external windows to improve thermal quality in the Assembly Building and reduce energy costs;
Explore improvements to physical security through a review of the layout of the public entrance to the Assembly building; and
Host the ceremonial celebrations In May 2019 for the 30th anniversary of the first sitting of the Assembly.
Estimated Employment Level
Table 1: Estimated Employment Level
2016-17Actual
Outcome
2017-18Budget
2017-18Estimated Outcome
2018-19Budget
Controlled Staffing (FTE) 50 55 50 521
Territorial Staffing (Actual) 47 N/A2 663 N/A2
Note(s):1. The variation between the 2017-18 Budget and the 2018-19 Budget is due to the budget for 2017-18 including several
staff who were back filling positions during periods of long term leave. Some of these staff who occupy full-time positions, have returned from leave on a part-time basis, which further reduced the full time equivalent number in the 2017-18 Budget.
2. Budgeted staffing numbers are not available as each member receives a staffing allocation. The member can decide the mix and number of staff they require to run their offices.
3. The increase from the 2016-17 Actual Outcome to the 2017-18 Estimated Outcome is the full year impact of additional staffing in Members offices following the expansion of the Assembly to 25 Members at the October 2016 election.
201819 Budget Statements 31 Office of the Legislative Assembly
Changes to Appropriation
Table 2: Changes to appropriation – Controlled Recurrent Payments
2017-18 Estimated Outcome
$'000
2018-19 Budget
$'000
2019-20 Estimate
$'000
2020-21 Estimate
$'000
2021-22 Estimate
$'000
2017-18 Budget 8,900 9,220 9,426 9,630 9,630
2018-19 Budget Policy DecisionsBetter Government - ACT Integrity Commission 0 1,048 2,388 0 0Better Government - Digital Committees 0 80 81 28 0Better Government - Planning for a digital Assembly 0 230 144 0 0
5 NET CASH INFLOW/(OUTFLOW) FROM FINANCING ACTIVITIES
201 61 -70 35 35 35
232 CASH AT THE BEGINNING OF REPORTING PERIOD
85 85 - 85 85 85
232 CASH AT THE END OF REPORTING PERIOD
85 85 - 85 85 85
201819 Budget Statements 38 Office of the Legislative Assembly
Notes to the Controlled Budget StatementsSignificant variations are as follows:
Operating Statement
controlled recurrent payments:
- the increase of $1.752 million in the 2018-19 Budget from the 2017-18 estimated outcome is largely for additional resources to undertake digitisation initiatives within the Assembly and funding for the establishment of the ACT Integrity Commission.
employee expenses:
- the increase of $1.118 million in the 2018-19 Budget from the 2017-18 estimated outcome is largely for additional resources to undertake digitisation initiatives within the Assembly and funding for the establishment of the ACT Integrity Commission.
supplies and services:
- the increase of $0.491 million in the 2018-19 Budget from the 2017-18 estimated outcome is largely due to the funding for establishment of the ACT Integrity Commission.
Cash Flow Statement
Variations in the Statement are explained in the notes above.
201819 Budget Statements 39 Office of the Legislative Assembly
Financial Statements – Territorial
Table 10: Office of the Legislative Assembly: Statement of Income and Expenses on behalf of the Territory
2017-18 Budget
$'000
2017-18 Estimated Outcome
$'000
2018-19 Budget
$'000
Var%
2019-20 Estimate
$'000
2020-21 Estimate
$'000
2021-22 Estimate
$'000
Revenue9,923 Payment for Expenses on
Behalf of the Territory9,703 9,994 3 10,162 10,956 10,422
441 Resources Received Free of Charge
441 441 - 441 441 441
10,364 Total Revenue 10,144 10,435 3 10,603 11,397 10,863