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Part 4: Financial statements

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Statement of comprehensive income for the Attorney-General's Department

for the period ended 30 June 2014

 
 
2014
2013
 
Notes
$'000
$'000
 
 
 
 
NET COST OF SERVICES
 
EXPENSES
 
 
 
Employee benefits
3A
185,542
160,233
Suppliers
3B
136,206
79,694
Grants
3C
2,869
708
Depreciation and amortisation
3D
26,025
21,499
Write-down and impairment of assets and other expenses
3E
1,555
71
Total expenses
352,197
262,205
 
 
 
 
OWN-SOURCE INCOME
 
Own-source revenue
 
 
Sale of goods and rendering of services
4A
97,013
43,440
Other revenue
4B
2,102
-
Total own-source revenue
99,115
43,440
 
 
 
 
Gains
 
 
 
Other gains
4C
930
405
Total gains
 
930
405
Total own-source income
100,045
43,845
 
 
 
 
Net cost of services
252,152
218,360
 
 
 
 
Revenue from Government
4D
230,399
198,397
Deficit attributable to the Australian Government
(21,753)
(19,963)
 
 
 
 
OTHER COMPREHENSIVE INCOME
Items not subject to subsequent reclassification to net cost of services
Changes in asset revaluation surplus
3,540
184
Total other comprehensive income
3,540
184
 
 
 
 
Total comprehensive loss attributable to the Australian Government 1
35
(18,213)
(19,779)
 
 
 
 
 
 
 
 
1 Note 35 provides further information on the 'Total comprehensive loss attributable to the Australian Government'.
 
 
 
 
The above statement should be read in conjunction with the accompanying notes.
 
 
 
 

Statement of financial position for the Attorney-General's Department

as at 30 June 2014

 
 
2014
2013
 
Notes
$'000
$'000
 
 
 
 
ASSETS
 
 
Financial assets
 
Cash and cash equivalents
6A,11
4,394
1,794
Trade and other receivables
6B
90,851
56,435
Total financial assets
95,245
58,229
 
 
 
 
Non-financial assets
 
Land and buildings
7A,7C
66,156
73,780
Property, plant and equipment
7B, 7C
60,079
21,167
Intangibles
7D,7E
20,746
25,832
Other non-financial assets
7F
5,810
4,652
Total non-financial assets
152,791
125,431
Total assets
248,036
183,660
 
 
 
 
LIABILITIES
 
Payables
 
 
Suppliers
8A
31,999
27,033
Grants
8B
80
-
Other payables
8C
36,618
17,332
Total payables
68,697
44,365
 
 
 
 
Provisions
 
 
Employee provisions
9A
41,554
37,900
Makegood provisions
9B
124
341
Other provisions
9C
3,568
-
Total provisions
45,246
38,241
Total liabilities
113,943
82,606
Net assets
134,093
101,054
 
 
 
 
EQUITY
 
 
Contributed equity
229,124
177,872
Reserves
22,458
18,918
Accumulated deficit
(117,489)
(95,736)
Total equity
134,093
101,054
 
 
 
 
The above statement should be read in conjunction with the accompanying notes.
 
 
 
 

Statement of changes in equity for the Attorney-General's Department

for the period ended 30 June 2014

 
Notes
Retained earnings
Asset revaluation surplus
Contributed equity/capital
Total equity
 
 
2014
2013
2014
2013
2014
2013
2014
2013
 
 
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
 
 
 
 
 
 
 
 
 
 
Opening balance
 
 
 
 
 
 
 
 
 
Balance carried forward from previous period
 
(95,736)
(75,773)
18,918
18,734
177,872
175,317
101,054
118,278
Adjusted opening balance
 
(95,736)
(75,773)
18,918
18,734
177,872
175,317
101,054
118,278
 
 
 
 
 
 
 
 
 
 
Comprehensive income
 
 
 
 
 
 
 
 
 
Other comprehensive income
 
-
-
3,540
184
-
-
3,540
184
Surplus/(Deficit) for the period
 
(21,753)
(19,963)
-
-
-
-
(21,753)
(19,963)
Total comprehensive income
 
(21,753)
(19,963)
3,540
184
-
-
(18,213)
(19,779)
 
 
 
 
 
 
 
 
 
 
Transactions with owners
 
 
 
 
 
 
 
 
 
Distributions to owners
 
 
 
 
 
 
 
 
 
Returns of capital
 
 
 
 
 
 
 
 
 
Restructuring: Office of Parliamentary Counsel
10A
-
-
-
-
-
(4,326)
-
(4,326)
Restructuring: Department of Regional Australia, Local Government, Arts and Sport
10A
-
-
-
-
41,564
-
41,564
-
Contributions by owners
 
 
 
 
 
 
 
 
 
Departmental Capital Budget
 
-
-
-
-
8,237
6,647
8,237
6,647
Equity injection - Appropriations
 
-
-
-
-
1,451
234
1,451
234
Total transactions with owners
 
-
-
-
-
51,252
2,555
51,252
2,555
Closing balance as 30 June
 
(117,489)
(95,736)
22,458
18,918
229,124
177,872
134,093
101,054
The above statement should be read in conjunction with the accompanying notes.
 
 
 
 
 
 
 
 
 
 

Cash flow statement for the Attorney-General's Department

for the period ended 30 June 2014

 
 
2014
2013
 
Notes
$'000
$'000
 
 
 
 
 
 
 
 
OPERATING ACTIVITIES
 
 
 
Cash received
 
 
 
Sale of goods and rendering of services
 
96,094
48,188
Appropriations
 
310,700
264,872
Net GST received
 
6,704
11,981
Other
 
2,102
-
Total cash received
 
415,600
325,041
 
 
 
 
Cash used
 
 
 
Employees
 
181,582
164,065
Suppliers
 
137,551
108,851
Grants
 
2,789
708
Section 31 receipts transferred to OPA
 
89,689
46,167
Total cash used
 
411,611
319,791
Net cash from operating activities
11
3,989
5,250
 
 
 
 
INVESTING ACTIVITIES
 
 
 
Cash received
 
 
 
Proceeds from sales of property, plant and equipment
 
-
10
Total cash received
 
-
10
 
 
 
 
Cash used
 
 
 
Purchase of land and buildings
7C
989
5,310
Purchase of property, plant and equipment
7C
7,891
3,520
Purchase of intangibles & internally developed intangibles
7E
3,389
6,538
Total cash used
 
12,269
15,368
Net cash used by investing activities
 
(12,269)
(15,358)
 
 
 
 
FINANCING ACTIVITIES
 
 
 
Cash received
 
 
 
Contributed equity
 
9,688
6,881
Total cash received
 
9,688
6,881
 
 
 
 
Net increase/(decrease) in cash held
 
1,408
(3,227)
 
 
 
 
Cash and cash equivalents at the beginning of the reporting period
 
1,794
5,021
Cash received as part of restructure from the Department of Regional Australia, Local Government, Arts and Sports
10A
1,192
-
Cash and cash equivalents at the end of the reporting period
6A,11
4,394
1,794
 
 
 
 
 
 
 
 
The above statement should be read in conjunction with the accompanying notes.
 
 
 
 

Schedule of commitments for the Attorney-General's Department

as at 30 June 2014

     
2014
2013
     
$'000
$'000
     
 
 
BY TYPE  
 
 
Commitments receivable  
 
 
Net GST recoverable on commitments  
(26,812)
(25,794)
Total commitments receivable  
(26,812)
(25,794)
     
 
 
Commitments payable  
 
 
Capital commitments 1  
 
 
Property, plant and equipment  
3,257
-
Total capital commitments  
3,257
-
     
 
 
Other commitments  
 
 
Other commitments 2  
55,360
32,140
Operating leases 3  
246,911
258,545
Grants  
2,005
-
Total other commitments  
304,276
290,685
Total commitments payable  
307,533
290,685
Net commitments by type  
280,721
264,891
     
 
 
BY MATURITY  
 
 
Commitments receivable  
 
 
Other commitments receivable  
 
 
Within 1 year  
(5,630)
(3,616)
Between 1 to 5 years  
(8,846)
(8,093)
More than 5 years  
(12,336)
(14,085)
Total other commitments receivable  
(26,812)
(25,794)
Total commitments receivable  
(26,812)
(25,794)
     
 
 
Commitments payable  
 
 
Capital commitments  
 
 
Within 1 year  
3,053
-
Between 1 to 5 years  
204
-
Total capital commitments  
3,257
-
     
 
 
Other commitments  
 
 
Within 1 year  
45,652
26,353
Between 1 to 5 years  
9,708
5,787
Total other commitments  
55,360
32,140
     
 
 
Operating lease commitments  
 
 
Within 1 year  
22,204
20,208
Between 1 to 5 years  
89,010
83,401
More than 5 years  
135,697
154,936
Total operating lease commitments  
246,911
258,545
     
 
 
Grant commitments  
 
 
Within 1 year  
1,030
-
Between 1 to 5 years  
975
-
Total grant commitments  
2,005
-
Total commitments payable  
307,533
290,685
Net commitments by maturity  
280,721
264,891
 
Notes:  
 
 
Commitments are GST inclusive where relevant.
 
1 The nature of capital commitments are contracts that principally related to the purchase of property, plant and equipment.
 
2 The nature of other commitments are Memorandums of Understanding (MOUs) in place with other Government departments and agencies for the provision of services as required, and contractual obligations for a range of other services including property management, legal, contractors and other commitments.
 
3 The Department in its capacity as lessee has the following operating leases that are effectively non-cancellable and comprise:
 
  Nature of lease General description of leasing arrangement
  Leases for office accommodation Each lease is individual and may be subject to automatic percentage increase depending on the terms of the agreement.
The period of office accommodation leases are current and may be renewed subject to negotiation.
 
This schedule should be read in conjunction with the accompanying notes.
 
 

SCHEDULE OF CONTINGENCIES for the Attorney-General's Department

as at 30 June 2014

 
2014
2013
 
$'000
$'000
 
 
 
Contingent assets
 
Claims for damages or costs
232
109
Total contingent assets
232
109
 
 
 
Contingent liabilities
 
Claims for damages or costs
(184)
(215)
Total contingent liabilities
(184)
(215)
Net contingent assets/(liabilities)
48
(106)
 
 
 
Details of each class of contingent liabilities and contingent assets listed above are disclosed in Note 12: Contingent assets and liabilities, along with information on significant remote contingencies and contingencies that cannot be quantified.
 
 
 
The above schedule should be read in conjunction with the accompanying notes.
 
 
 

Administered schedule of comprehensive income for the Attorney-General's Department

for the period ended 30 June 2014

   
2014
2013
  Notes
$'000
$'000
   
 
 
NET COST OF SERVICES
 
EXPENSES  
 
 
Employee benefits 17A
27,593
6,568
Suppliers 1 17B
126,836
45,399
Subsidies 17C
3,296
2,458
Personal benefits 17D
31,194
177,093
Grants 2 17E
479,884
392,005
Depreciation and amortisation 17F
5,569
2,424
Write-down and impairment of assets 17G
(991)
934
Payments to CAC bodies 3 17H
279,414
-
Total expenses
952,795
626,881
   
 
 
INCOME  
 
 
Revenue  
 
 
Non-taxation revenue
 
 
Sale of goods and rendering of services 18A
6,226
5,712
Interest 18B
1,626
2,020
Dividends 18C
4,723
9,000
Competitive neutrality 18D
3,997
4,711
Recoveries 18E
252
316
Other non-taxation revenue 18F
12,041
9,188
Total non-taxation revenue
28,865
30,947
   
 
 
Gains  
 
 
Other gains 18G
118
-
Total gains  
118
-
Total income
28,983
30,947
Net cost of services
923,812
595,934
Deficit on continuing operations
(923,812)
(595,934)
   
 
 
OTHER COMPREHENSIVE INCOME
 
Items not subject to subsequent reclassification to net cost of services
Changes in asset revaluation surplus
239,098
3,987
Remeasurement on defined benefit plans - former Solicitor-General pension
(310)
1,100
Total other comprehensive income
238,788
5,087
Total comprehensive income
(685,024)
(590,847)
   
 
 
1 Suppliers expenditure includes expenditure associated with the operation of the Royal Commission into Institutional Responses to Child Sexual Abuse (RCIRCSA), the Royal Commission into the Home Insulation Program (RCHIP) and the Royal Commission into Trade Union Governance and Corruption (RCTUGC) (Note 26 refers).
   
 
 
2 The Department makes grant payments to State and Territory Governments, Local Councils and various community organisations to support Government priorities as outlined in the Department's Portfolio Budget Statements and which appear in programs 1.3, 1.4, 1.5, 1.6 and 2.1.
   
 
 
3 As a result of 18 September 2013 administrative arrangements, the Department assumed responsibility for the Arts and Culture functions (including payments to CAC bodies) from the Department of Regional Australia, Local Government, Arts and Sport with effect from 19 September 2013.
   
 
 
The above schedule should be read in conjunction with the accompanying notes.
   
 
 

Administered schedule of assets and liabilities for the Attorney-General's Department

as at 30 June 2014

 
 
2014
2013
 
Notes
$'000
$'000
 
 
 
 
ASSETS
 
 
 
Financial assets
 
 
Cash and cash equivalents
20A, 24
4
1
Loans and receivables
20B
124,216
33,477
Investments
20C
8,641,932
380,476
Other current assets
20D
5,910
-
Total financial assets
8,772,062
413,954
 
 
 
 
Non-financial assets
 
 
Land and buildings
21A,21C
66,863
7,200
Property, plant and equipment
21B,21C
9,053
4,380
Intangibles
21D,21E
2,245
560
Other non-financial assets
21F
1,649
354
Total non-financial assets
79,810
12,494
Total assets administered on behalf of Government
8,851,872
426,448
 
 
 
 
LIABILITIES
 
 
Payables
 
 
 
Suppliers
22A
20,264
7,414
Grants
22B
13,424
9,243
Other payables
22C
689
595
Total payables
34,377
17,252
 
 
 
 
Provisions
 
 
 
Employee provisions
23A
771
-
Superannuation provisions - former Solicitor-General pension
23B
5,800
5,703
Total provisions
6,571
5,703
Total liabilities administered on behalf of Government
40,948
22,955
Net assets
 
8,810,924
403,493
 
 
 
 
The above schedule should be read in conjunction with the accompanying notes.

Administered reconciliation schedule for the Attorney-General's Department

 
 
 
 
2014
2013
 
$'000
$'000
 
 
 
Opening assets less liabilities as at 1 July
403,493
412,783
 
 
 
Net cost of services
 
 
Income
28,983
30,947
Expenses
 
 
Payments to Non-CAC Act bodies
(673,380)
(626,881)
Payments to CAC Act bodies
(279,414)
-
Other comprehensive income
 
 
Revaluations transferred to reserves
239,098
3,987
Actuarial gain/(loss) - former Solicitor-General pension taken to equity
(310)
1,100
 
 
 
Transfers (to)/from the Australian Government
 
 
Appropriation transfers from the Official Public Account (OPA)
 
 
Administered assets and liabilities appropriations
124,090
6,501
Annual appropriations
 
 
Payments to Non-CAC Act bodies
658,410
462,763
Payments to CAC Act bodies
279,414
-
Special appropriations (unlimited)
 
 
Payments to Non-CAC Act bodies
30,056
170,233
Appropriation transfers to OPA
 
 
Transfers to OPA
(78,183)
(57,940)
Restructuring
8,078,667
-
Closing assets less liabilities as at 30 June
8,810,924
403,493
 
 
 
The above schedule should be read in conjunction with the accompanying notes.
 
 
 

Administered cash flow statement for the Attorney-General's Department

 for the period ended 30 June 2014

 
 
2014
2013
 
Notes
$'000
$'000
 
 
 
 
OPERATING ACTIVITIES
 
Cash received
 
 
Sales of goods and rendering of services
6,799
6,927
Interest
 
554
1,860
Dividends
 
4,723
9,000
Net GST received
27,858
21,867
Competitive neutrality - received from Australian Government Solicitor
3,997
4,711
Recoveries
 
252
316
Other non-taxation revenue:
 
Recovery of unspent grant funding
1,707
1,499
Torres Strait Regional Authority receipts
800
816
Proceeds of Crime Act 2002 receipts
5,305
3,339
Other revenue
4,229
3,534
Total cash received
56,224
53,869
 
 
 
 
Cash used
 
 
 
Grant
 
475,703
383,003
Subsidies
 
3,296
2,458
Personal benefits
31,407
176,475
Suppliers
 
136,706
65,924
Employees
 
26,739
6,568
Payments to CAC Act bodies
 
279,414
-
Total cash used
953,265
634,428
Net cash used by operating activities
24
(897,041)
(580,559)
 
 
 
 
INVESTING ACTIVITIES
 
Cash received
 
 
Repayments of advances and loans from State Governments
8,336
7,427
Total cash received
8,336
7,427
 
 
 
 
Cash used
 
 
 
Purchase of land and buildings
11,262
7,200
Purchase of property, plant and equipment
6,626
1,224
Purchase of intangibles & internally developed intangibles
2,099
-
Advances and loans made to State Governments
105,092
-
Total cash used
125,079
8,424
Net cash used by investing activities
(116,743)
(997)
 
 
 
 

Administered cash flow statement for the Attorney-General's Department

for the period ended 30 June 2014

   
2014
2013
  Notes
$'000
$'000
   
 
 
FINANCING ACTIVITIES
 
Cash received
 
 
Contributed equity - transfer from Official Public Account
124,090
6,501
Net cash from/(used by) financing activities
124,090
6,501
Net decrease in cash held
(889,694)
(575,055)
   
 
 
Cash and cash equivalents at the beginning of the reporting period
1
-
Cash from Official Public Account for
 
Appropriations
658,410
462,763
Special Accounts
30,056
170,233
Payments to CAC Act bodies
279,414
-
Total cash from Official Public Account
967,880
632,996
   
 
 
Cash to Official Public Account for
 
Appropriations
(52,856)
(51,027)
Special Accounts
(25,327)
(6,913)
Total cash to Official Public Accunt  
(78,183)
(57,940)
Cash and cash equivalents at the end of the reporting period 20A
4
1
   
 
 
This statement should be read in conjunction with the accompanying notes.
 

Schedule of administered commitments for the Attorney-General's Department

 as at 30 June 2014

 
2014
2013
 
$'000
$'000
BY TYPE
 
 
Commitments receivable
 
 
Net GST recoverable on commitments
(46,841)
(20,453)
Total commitments receivable
(46,841)
(20,453)
 
 
 
Commitments payable
 
 
Capital commitments 1
 
 
Land and buildings
71
-
Property, plant and equipment
557
6,111
Total capital commitments
628
6,111
 
 
 
Other commitments 2
 
 
Operating leases
11,624
14,650
Other commitments
119,032
79,994
Grants
700,326
345,606
Total other commitments
830,982
440,250
Total commitments payable
831,610
446,361
Net commitments by type
784,769
425,908
 
 
 
BY MATURITY
 
 
Commitments receivable
 
 
Other commitments receivable
 
 
Within 1 year
(37,638)
(17,489)
Between 1 to 5 years
(9,203)
(2,964)
Total other commitments receivable
(46,841)
(20,453)
Total commitments receivable
(46,841)
(20,453)
 
 
 
Commitments payable
 
 
Capital commitments
 
 
Within 1 year
625
6,111
From one to five years
3
-
Total capital commitments
628
6,111
 
 
 
Operating lease commitments
 
 
Within 1 year
8,444
3,430
Between 1 to 5 years
3,180
11,220
Total operating lease commitments
11,624
14,650
 
 
 
Other commitments
 
 
Within 1 year
70,031
29,858
Between 1 to 5 years
49,001
50,136
Total other commitments
119,032
79,994
 
 
 
Grant commitments
 
 
Within 1 year
461,890
330,483
Between 1 to 5 years
238,436
15,123
Total grant commitments
700,326
345,606
Total commitments payable
831,610
446,361
Net commitments by maturity
784,769
425,908
 
 
 
Notes:
 
 
Commitments are GST inclusive where relevant.
 
 
1 The nature of capital commitments are outstanding contractual payments for the fit out under construction and contracts that principally relate to the Royal Commission into Trade Union Governance and Corruption.
 
 
 
2 The nature of other commitments are grant amounts payable under agreements over future years in respect of which the grantee has yet to provide the services required under the agreement.
 
 
 
These commitments are fully funded in the forward estimates.
 
 
 
 
 
The above schedule should be read in conjunction with the accompanying notes.
 
 
 

Schedule of administered contingencies for the Attorney-General's Department

 as at 30 June 2014

Contingent assets
At 30 June 2014 the Department estimates the value of contingent assets to be $nil (2013: $nil).
 
Contingent liabilities
At 30 June 2014 the Department estimates the value of contingent liabilities to be $nil (2013: $nil).
 
The above schedule should be read in conjunction with the accompanying notes.
 

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