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ATTORNEY-GENERAL'S DEPARTMENT
STATEMENT BY THE ACCOUNTABLE AUTHORITY AND CHIEF FINANCIAL OFFICER

In our opinion, the attached financial statements for the year ended 30 June 2015 comply with subsection 42(2) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act), and are based on properly maintained financial records as per subsection 41(2) of the PGPA Act. In our opinion, at the date of this statement, there are reasonable grounds to believe that the Attorney-General‘s Department will be able to pay its debts as and when they fall due.

Chris Moraitis, PSM Stephen Lutze
Chief Executive Officer Chief Financial Officer
24th day of August 2015 24th day of August 2015

ATTORNEY-GENERAL’S DEPARTMENT
STATEMENT OF COMPREHENSIVE INCOME

for the period ended 30 June 2015
2015 2014
Notes $'000 $'000
NET COST OF SERVICES
EXPENSES
Employee benefits 4A 185,558 185,542
Suppliers 4B 135,612 134,630
Grants 4C 5,913 2,869
Depreciation and amortisation 4D 23,976 26,025
Write-down and impairment of assets and other expenses 4E 66 1,555
Total expenses 351,125 350,621
OWN SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services 5A 109,472 97,013
Other revenue 5B 907 526
Total own-source revenue 110,379 97,539
Gains
Other gains 5C 470 930
Total gains 470 930
Total own-source income 110,849 98,469
Net cost of services 240,276 252,152
Revenue from government 5D 225,683 230,399
Deficit attributable to the Australian Government (14,593) (21,753)
OTHER COMPREHENSIVE INCOME
Items not subject to subsequent reclassification to net cost of service
Changes in asset revaluation (deficit) (94) 3,540
Total other comprehensive income (94) 3,540
Total comprehensive (loss) attributable to the Australian Government (14,687) (18,213)

The above statement should be read in conjunction with the accompanying notes.

ATTORNEY-GENERAL’S DEPARTMENT
STATEMENT OF FINANCIAL POSITION

as at 30 June 2015
2015 2014
Notes $'000 $'000
ASSETS
Financial assets
Cash and cash equivalents 7A,12 3,630 4,394
Trade and other receivables 7B 88,406 90,851
Total financial assets 92,036 95,245
Non-financial assets
Land and buildings 8A, 8C 62,109 66,156
Property, plant and equipment 8B, 8C 59,436 60,079
Intangibles 8D, 8E 20,794 20,746
Other non-financial assets 8F 5,652 5,810
Total non-financial assets 147,991 152,791
Total assets 240,027 248,036
LIABILITIES
Payables
Suppliers 9A 31,069 31,999
Grants 9B 24 80
Other payables 9C 25,851 36,618
Total payables 56,944 68,697
Provisions
Employee provisions 10A 43,743 41,554
Makegood provisions 10B 128 124
Other provisions 10C 3,502 3,568
Total provisions 47,373 45,246
Total liabilities 104,317 113,943
Net assets 135,710 134,093
EQUITY
Contributed equity 245,328 229,124
Reserves 22,364 22,458
Accumulated deficit (131,982) (117,489)
Total equity 135,710 134,093

The above balance sheet should be read in conjunction with the accompanying notes.

ATTORNEY-GENERAL’S DEPARTMENT
STATEMENT OF CHANGES IN EQUITY

for the period ended 30 June 2015
Retained earnings Asset revaluation surplus Contributed equity/capital Total equity
2015 2014 2015 2014 2015 2014 2015 2014
Notes $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000
Opening balance
Balance carried forward from previous period (117,489) (95,736) 22,458 18,918 229,124 177,872 134,093 101,054
Adjustment for prior period 100 100
Adjusted opening balance (117,389) (95,736) 22,458 18,918 229,124 177,872 134,193 101,054
Comprehensive Income
Other comprehensive income (94) 3,540 (94) 3,540
Deficit for the period (14,593) (21,753) (14,593) (21,753)
Total comprehensive income (14,593) (21,753) (94) 3,540 (14,687) (18,213)
Transactions with owners
Distributions to owners
Returns of capital
Restructuring: Department of Regional Australia, Local Government, Arts and Sport 11A 41,564 41,564
Contributions by owners
Departmental Capital Budget 15,614 8,237 15,614 8,237
Equity injection - Appropriations 590 1,451 590 1,451
Total transactions with owners 16,204 51,252 16,204 51,252
Closing balance as at 30 June (131,982) (117,489) 22,364 22,458 245,328 229,124 135,710 134,093

The above statement should be read in conjunction with the accompanying notes.

ATTORNEY-GENERAL’S DEPARTMENT
CASH FLOW STATEMENT

for the period ended 30 June 2015
2015 2014
Notes $'000 $'000
OPERATING ACTIVITIES
Cash received
Sale of goods and rendering of services 114,224 96,094
Appropriations 329,111 310,700
Net GST received 9,416 6,704
Other 907 526
Total cash received 453,658 414,024
Cash used
Employees 185,593 181,582
Suppliers 146,957 135,975
Grants 5,970 2,789
Section 74 receipts transferred to OPA 112,761 89,689
Total cash used 451,281 410,035
Net cash from operating activities 12 2,377 3,989
INVESTING ACTIVITIES
Cash received
Proceeds from sales of property, plant and equipment
Total cash received
Cash used
Purchase of land and buildings 8C 3,687 989
Purchase of property, plant and equipment 8C 5,907 7,891
Purchase of intangibles and internally developed intangibles 8E 9,751 3,389
Total cash used 19,345 12,269
Net cash used by investing activities (19,345) (12,269)
FINANCING ACTIVITIES
Cash received
Contributed equity 16,204 9,688
Total cash received 16,204 9,688
Net increase/(decrease) in cash held (764) 1,408
Cash and cash equivalents at the beginning of the reporting period 4,394 1,794
Cash received as part of restructure from the Department of Regional Australia, Local Government, Arts and Sports 11A 1,192
Cash and cash equivalents at the end of the reporting period 7A,12 3,630 4,394

The above statement should be read in conjunction with the accompanying notes.

ATTORNEY-GENERAL’S DEPARTMENT
SCHEDULE OF COMMITMENTS

as at 30 June 2015
 
2015 2014
$'000 $'000
BY TYPE
Commitments receivable
Net GST recoverable on commitments (25,813) (26,812)
Total commitments receivable (25,813) (26,812)
Commitments payable
Capital commitments 1
Property, plant and equipment 8,558 3,257
Total capital commitments 8,558 3,257
Other commitments
Other commitments 2 38,692 55,360
Operating leases 3 224,818 246,911
Grants 1,030 2,005
Total other commitments 264,540 304,276
Total commitments payable 273,098 307,533
Net commitments by type 247,285 280,721
BY MATURITY
Commitments receivable
Other commitments receivable
Within 1 year (7,064) (5,630)
Between 1 to 5 years (8,328) (8,846)
More than 5 years (10,421) (12,336)
Total other commitments receivable (25,813) (26,812)
Total commitments receivable (25,813) (26,812)
Commitments payable
Capital commitments
Within 1 year 8,558 3,053
Between 1 to 5 years 204
Total capital commitments 8,558 3,257
 
Other commitments
Within 1 year 32,962 45,652
Between 1 to 5 years 5,730 9,708
Total other commitments 38,692 55,360
 
Operating lease commitments
Within 1 year 22,740 22,204
Between 1 to 5 years 87,449 89,010
More than 5 years 114,629 135,697
Total operating lease commitments 224,818 246,911
Grant commitments
Within 1 year 1,030 1,030
Between 1 to 5 years 975
Total grant commitments 1,030 2,005
Total commitments payable 273,098 307,533
Net commitments by maturity 247,285 280,721

Notes:

Commitments are GST inclusive where relevant.

1 The nature of capital commitments are contracts that 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 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.

This schedule should be read in conjunction with the accompanying notes.

ATTORNEY-GENERAL’S DEPARTMENT
ADMINISTERED SCHEDULE OF COMPREHENSIVE INCOME

for the period ended 30 June 2015
2015 2014
Notes $'000 $'000
NET COST OF SERVICES
EXPENSES
Employee benefits 17A 35,511 27,593
Suppliers 1 17B 122,993 126,836
Subsidies 17C 3,381 3,296
Personal benefits 2 17D 114,364 31,194
Grants 3 17E 517,847 479,884
Depreciation and amortisation 17F 10,130 5,569
Write-down and impairment of assets 17G 517 (991)
Payments to corporate Commonwealth entities 17H 471,068 279,414
Total expenses 1,275,811 952,795
INCOME
Revenue
Non-taxation revenue
Sale of goods and rendering of services 18A 7,239 6,226
Interest 18B 6,072 1,626
Dividends 18C 11,849 4,723
Competitive neutrality 18D 2,775 3,997
Recoveries 18E 106 252
Other non-taxation revenue 18F 28,125 12,041
Total non-taxation revenue 56,166 28,865
Gains
Other gains 18G 118
Total gains 118
Total Income 56,166 28,983
Net cost of services 1,219,645 923,812
Deficit on continuing operations (1,219,645) (923,812)
OTHER COMPREHENSIVE INCOME
Items not subject to subsequent reclassification to net cost of services
Changes in asset revaluation surplus 492,863 239,098
Actuarial gains/losses on defined benefit plans - former Solicitor-General pension (14) (310)
Total other comprehensive income 492,849 238,788
Total comprehensive income (726,796) (685,024)

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 payments to individuals under the Australian Government Disaster Recovery Payments (AGDRP) Programme, Disaster Income Recovery Allowance (DRA) Programme and ex-gratia payments to New Zealand residents in Australia in response to natural disasters.

3 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 1.4, 1.5, 1.6, 1.7 and 2.1.

The above schedule should be read in conjunction with the accompanying notes.

ATTORNEY-GENERAL’S DEPARTMENT
ADMINISTERED SCHEDULE OF ASSETS AND LIABILITIES

as at 30 June 2015
2015 2014
Notes $'000 $'000
ASSETS
Financial assets
Cash and cash equivalents 20A, 24 3 4
Loans and receivables 20B 123,989 124,216
Investments 20C 9,140,266 8,641,932
Other current assets 20D 5,910
Total financial assets 9,264,258 8,772,062
Non-financial assets
Land and buildings 21A, 21C 64,861 66,863
Property, plant and equipment 21B, 21C 8,186 9,053
Intangibles 21D, 21E 1,885 2,245
Other non-financial assets 21F 1,330 1,649
Total non-financial assets 76,262 79,810
Total assets administered on behalf of Government 9,340,520 8,851,872
LIABILITIES
Payables
Suppliers 22A 18,060 20,264
Grants 22B 6,771 13,424
Other payables 22C 869 689
Total payables 25,700 34,377
Provisions
Employee provisions 23A 1,349 771
Makegood provisions 23B 1,248
Superannuation provisions - former Solicitor-General pension 23C 5,600 5,800
Total provisions 8,197 6,571
Total liabilities administered on behalf of Government 33,897 40,948
Net assets 9,306,623 8,810,924

The above schedule should be read in conjunction with the accompanying notes.

ATTORNEY-GENERAL’S DEPARTMENT
ADMINISTERED RECONCILIATION SCHEDULE

for the period 1 July 2014 to 30 June 2015
2015 2014
  $'000 $'000
Opening assets less liabilities as at 1 July 8,810,924 403,493
Net cost of services
Income 56,166 28,983
Expenses
Payments to entities other than corporate Commonwealth entities (804,743) (673,380)
Payments to corporate Commonwealth entities (471,068) (279,414)
Other comprehensive income
Revaluations transferred to reserves 492,863 239,098
Actuarial gain/(loss) - former Solicitor-General pension taken to equity (14) (310)
Transfers (to)/from the Australian Government
Appropriation transfers from the Official Public Account (OPA)
Administered assets and liabilities appropriations 12,886 124,090
Annual appropriations
Payments to entities other than corporate Commonwealth entities 702,019 658,410
Payments to corporate Commonwealth entities 471,068 279,414
Special appropriations (unlimited)
Payments to entities other than corporate Commonwealth entities 126,721 30,056
Appropriation transfers to OPA
Transfers to OPA (90,199) (78,183)
Restructuring 8,078,667
Closing assets less liabilities as at 30 June 9,306,623 8,810,924

The above schedule should be read in conjunction with the accompanying notes.

ATTORNEY-GENERAL’S DEPARTMENT
ADMINISTERED CASH FLOW STATEMENT

for the period ended 30 June 2015
2015 2014
Notes $'000 $'000
OPERATING ACTIVITIES
Cash received
Sales of goods and rendering of services 8,906 6,800
Interest 2,495 554
Dividends 11,849 4,723
Net GST received 30,306 27,858
Competitive neutrality - received from Australian Government Solicitor 2,775 3,997
Recoveries 106 252
Other non-taxation revenue:
Recovery of unspent grant funding 982 1,701
Torres Strait Regional Authority receipts 800 800
Proceeds of Crime Act 2002 receipts 21,273 5,305
Other revenue 5,070 4,235
Total cash received 84,562 56,225
Cash used
Grants 524,500 475,703
Subsidies 3,381 3,296
Personal benefits 114,578 31,407
Suppliers 153,404 136,706
Employees 34,876 26,740
Payments to corporate Commonwealth entities 471,068 279,414
Total cash used 1,301,807 953,266
Net cash flows used by operating activities 24 (1,217,245) (897,041)
INVESTING ACTIVITIES
Cash received
Repayments of advances and loans from State Governments 8,254 8,336
Total cash received 8,254 8,336
Cash used
Purchase of land and buildings 4,113 11,263
Purchase of property, plant and equipment 1,942 6,627
Purchase of intangibles 413 2,099
Payments to corporate Commonwealth entities
Advances and loans made to State Governments 7,037 105,092
Total cash used 13,505 125,081
Net cash flows used by investing activities (5,251) (116,745)

ATTORNEY-GENERAL’S DEPARTMENT
ADMINISTERED CASH FLOW STATEMENT (continued)

for the period ended 30 June 2015
2015   2014
Notes $'000 $'000
FINANCING ACTIVITIES
Cash received
Contributed equity - transfer from Official Public Account 1 12,886 124,090
Net cash flows from financing activities 12,886 124,090
Net decrease in cash held (1,209,610) (889,696)
Cash and cash equivalents at the beginning of the reporting period 4 1
Cash from Official Public Account
Appropriations 702,019 658,410
Special Appropriations 2 126,721 30,056
Payments to corporate Commonwealth entities 3 17H 471,068 279,414
Total cash from official public account 1,299,808 967,882
Cash to Official Public Account for
Appropriations (66,553) (52,856)
Special Accounts (23,646) (25,327)
Total cash to official public account (90,199) (78,183)
Cash and cash equivalents at the end of the reporting period 20A 3 4

This statement should be read in conjunction with the accompanying notes.

1 Included in this figure are loans paid to the states. In 2015 loans to Queensland of $7.037m (2014: $72.426m) were made. In 2015 no loans were made to NSW (2014: $32.666m).

2 The Department makes payments to individuals under the Australian Government Disaster Recovery Payments (AGDRP) Programme, Disaster Income Recovery Allowance (DRA) and ex-gratia payments to New Zealand residents in Australia in response to natural disasters (Note 17D refers).

3 These amounts are the full year (2014: 9 months) payments to corporate Commonwealth entities.

ATTORNEY-GENERAL’S DEPARTMENT
SCHEDULE OF ADMINISTERED COMMITMENTS

as at 30 June 2015
2015 2014
$'000 $'000
BY TYPE
Commitments receivable
Net GST recoverable on commitments (73,360) (46,841)
Total commitments receivable (73,360) (46,841)
Commitments payable
Capital commitments 1
Land and buildings 3,639 71
Property, plant and equipment 1,600 557
Total capital commitments 5,239 628
Other commitments 2
Operating leases 10,652 11,624
Other commitments 83,186 119,032
Grants 913,007 700,326
Total other commitments 1,006,845 830,982
Total commitments payable 1,012,084 831,610
Net commitments by type 938,724 784,769
BY MATURITY
Commitments receivable
Other commitments receivable
Within 1 year (25,899) (37,638)
Between 1 to 5 years (47,461) (9,203)
Total other commitments receivable (73,360) (46,841)
Total commitments receivable (73,360) (46,841)
Commitments payable
Capital commitments
Within 1 year 3,376 625
Between 1 to 5 years 1,863 3
Total capital commitments 5,239 628
Operating lease commitments
Within 1 year 6,687 8,444
Between 1 to 5 years 3,965 3,180
Total operating lease commitments 10,652 11,624
Other commitments
Within 1 year 52,989 70,031
Between 1 to 5 years 30,197 49,001
Total other commitments 83,186 119,032
Grant commitments
Within 1 year 319,001 461,890
Between 1 to 5 years 594,006 238,436
Total grant commitments 913,007 700,326
Total commitments payable 1,012,084 831,610
Net commitments by maturity 938,724 784,769

Notes:

Commitments are GST inclusive where relevant.

1 The nature of capital commitments are outstanding contractual payments for the fit out under construction and other capital acquisitions that principally relate to the Royal Commission into Institutional Responses to Child Sexual Abuse (RCIRCSA) and the Royal Commission into Trade Union Governance and Corruption (RCTUGC).

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 and contractual obligations for a range of other services including legal, ICT and other commitments.

These commitments are fully funded in the forward estimates.

This schedule should be read in conjunction with the accompanying notes.

NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS

for the period 1 July 2014 to 30 June 2015
Note Description
1 Summary of significant accounting policies
2 Events after the reporting period
3 Net cash appropriation arrangements
4 Expenses
5 Own source income
6 Fair value measurements
7 Financial assets
8 Non-financial assets
9 Payables
10 Provisions
11 Restructuring
12 Cash flow reconciliation
13 Contingent assets and liabilities
14 Senior management personnel remuneration
15 Financial instruments
16 Financial assets reconciliation
17 Administered - expenses
18 Administered - income
19 Administered - fair value measurements
20 Administered - financial assets
21 Administered - non-financial assets
22 Administered - payables
23 Administered - provisions
24 Administered - cash flow reconciliation
25 Administered - contingent assets and liabilities
26 Administered - impact of Royal Commissions on the 2014-15 administered financial statements
27 Administered - investments
28 Administered - financial instruments
29 Administered - financial assets reconciliation
30 Appropriations
31 Special accounts
32 Reporting of outcomes
33 Cost recovery summary
34 Budgetary reports and explanations of major variances

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