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Note 1: Budgetary reports and variances

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The following tables provide a comparison of the budget as presented in the 2016-17 Portfolio Budget Statements (PBS) to the 2016-17 final outcome as presented in accordance with the Australian Accounting Standards for the Department. The budget is not audited. Explanations of major variances are provided below.

1.1 Budgetary reports

1.1A Departmental budgetary reports

ATTORNEY-GENERAL'S DEPARTMENT
STATEMENT OF COMPREHENSIVE INCOME

for the period ended 30 June 2017
Original
Budget
Actual Variance 1
2017
$'000
2017
$'000
2017
$'000
NET COST OF SERVICES
EXPENSES
Employee benefits 213,574 219,274 5,700
Suppliers 135,228 98,310 (36,918)
Grants 1,382 1,382
Depreciation and amortisation 24,082 20,179 (3,903)
Write-down and impairment of assets and other expenses 11,209 11,209
Total expenses 372,884 350,354 (22,530)
 
OWN SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services 162,887 157,573 (5,314)
Interest - deposits 150 62 (88)
Other revenue 1,708 (1,708)
Total own-source revenue 164,745 157,635 (7,110)
 
Gains
Other gains 491 495 4
Total gains 491 495 4
Total own-source income 165,236 158,130 (7,106)
 
Net cost of services 207,648 192,224 (15,424)
Revenue from government 192,051 199,889 7,838
Deficit attributable to the Australian Government (15,597) 7,665 23,262
 
OTHER COMPREHENSIVE INCOME
Items not subject to subsequent reclassification to 'net
cost of service'
Changes in asset revaluation surplus (107) (107)
Total other comprehensive income (107) (107)
 
Total comprehensive income/(loss) attributable to the Australian Government (15,597) 7,558 23,155

1 Between the actual and original budgeted amounts for 2017.  Explanations of major variances are provided further below.


ATTORNEY-GENERAL'S DEPARTMENT
STATEMENT OF FINANCIAL POSITION

as at 30 June 2017
Original
Budget
Actual Variance 1
2017
$'000
2017
$'000
2017
$'000
ASSETS
Financial assets
Cash and cash equivalents 26,713 43,923 17,210
Trade and other receivables 96,096 113,571 17,475
Total financial assets 122,809 157,494 34,685
 
Non-financial assets
Land and buildings 57,736 56,690 (1,046)
Property, plant and equipment 27,774 25,072 (2,702)
Intangibles 27,076 24,823 (2,253)
Other non-financial assets 6,094 10,662 4,568
Total non-financial assets 118,680 117,247 (1,433)
Total assets 241,489 274,741 33,252
 
LIABILITIES
Payables
Suppliers 35,710 40,332 4,622
Grants 300 300
Other payables 20,234 38,697 18,463
Total payables 55,944 79,329 23,385
 
Provisions
Employee provisions 59,961 61,101 1,140
Makegood provisions 41 41
Other provisions 1,419 142 (1,277)
Total provisions 61,380 61,284 (96)
Total liabilities 117,324 140,613 23,289
Net assets 124,165 134,128 9,963

1 Between the actual and original budgeted amounts for 2017.  Explanations of major variances are provided further below.

ATTORNEY-GENERAL'S DEPARTMENT
STATEMENT of CHANGES in EQUITY

for the period ended 30 June 2017
Original
Budget
Actual Variance 1
2017
$'000
2017
$'000
2017
$'000
CONTRIBUTED EQUITY
Opening balance
Balance carried forward from previous period 267,341 229,841 (37,500)
Adjusted opening balance 267,341 229,841 (37,500)
 
Transactions with owners
Distributions to owners
Distribution of equity 6,350 (6,350)
Contributions by owners
Departmental Capital Budget 12,675 15,773 3,098
Equity injection - Appropriations 3,653 4,731 1,078
Other (13,132) 13,132
Total transactions with owners 9,546 20,504 10,958
Closing balance as at 30 June 276,887 250,345 (26,542)
 
RETAINED EARNINGS
Opening balance
Balance carried forward from previous period (154,443) (144,486) 9,957
Adjusted opening balance (154,443) (144,486) 9,957
 
Comprehensive Income
Surplus/(Deficit) for the period (15,597) 7,665 23,262
Total comprehensive income (15,597) 7,665 23,262
Transactions with owners
Distributions to owners
Dividends (1,659) 1,659
Closing balance as at 30 June (171,699) (136,821) 34,878
 
ASSET REVALUATION RESERVE
Opening balance
Balance carried forward from previous period 18,977 20,711 1,734
Adjusted opening balance 18,977 20,711 1,734
 
Comprehensive Income
Other comprehensive income (107) (107)
Total comprehensive income (107) (107)
Closing balance as at 30 June 18,977 20,604 1,627



TOTAL EQUITY
Opening balance
Balance carried forward from previous period 131,875 106,066 (25,809)
Adjusted opening balance 131,875 106,066 (25,809)
 
Comprehensive Income
Other comprehensive income - (107) (107)
Surplus/(Deficit) for the period (15,597) 7,665 23,262
Total comprehensive income (15,597) 7,558 23,155
Transactions with owners
Distributions to owners
Dividends (1,659) 1,659
Distribution of equity 6,350 (6,350)
Contributions by owners
Departmental Capital Budget 12,675 15,773 3,098
Equity injection - Appropriations 3,653 4,731 1,078
Other (13,132) 13,132
Total transactions with owners 7,887 20,504 12,617
Closing balance as at 30 June 124,165 134,128 9,963

1 Between the actual and original budgeted amounts for 2017.  Explanations of major variances are provided further below.

ATTORNEY-GENERAL'S DEPARTMENT
CASH FLOW STATEMENT

for the period ended 30 June 2017
Original
Budget
Actual Variance 1
2017
$'000
2017
$'000
2017
$'000
OPERATING ACTIVITIES
Cash received
Sale of goods and rendering of services 164,413 151,869 (12,544)
Appropriations 197,751 223,615 25,864
Net goods and services tax received 6,659 6,659
Interest 150 62 (88)
Total cash received 362,314 382,205 19,891
 
Cash used
Employees 219,520 213,816 (5,704)
Suppliers 135,321 101,495 (33,826)
Grants 1,348 1,348
Section 74 receipts transferred to Official Public Account 43,476 43,476
Total cash used 354,841 360,135 5,294
Net cash from operating activities 7,473 22,070 14,597
 
INVESTING ACTIVITIES
Cash used
Purchase of land and buildings 700 12,103 11,403
Purchase of property, plant and equipment 12,039 9,072 (2,967)
Purchase of intangibles and internally developed intangibles 9,939 10,629 690
Total cash used 22,678 31,804 9,126
Net cash used by investing activities (22,678) (31,804) (9,126)
 
FINANCING ACTIVITIES
Cash received
Contributed equity 9,437 20,504 11,067
Total cash received 9,437 20,504 11,067
 
Cash used
Dividiends paid 1,659 (1,659)
Total cash used 1,659 (1,659)
Net cash used by financing activities 7,778 20,504 12,726
 
Net increase/(decrease) in cash held (7,427) 10,770 18,197
Cash and cash equivalents at the beginning of the reporting period 34,140 33,153 (987)
Cash and cash equivalents at the end of the reporting period 26,713 43,923 17,210

1 Between the actual and original budgeted amounts for 2017.  Explanations of major variances are provided further below.


The following tables provide a comparison of the budget as presented in the 2016-17 Portfolio Budget Statements (PBS) to the 2016-17 final outcome as presented in accordance with the Australian Accounting Standards for the Department. The budget is not audited. Explanations of major variances are provided below.

Affected line items Variance
Amount
$'000
Explanation of major variance
Statement of Comprehensive Income
Suppliers (36,918) The variance has arisen primarily from an underspend of appropriation, and rental and other savings associated with the transfer of leased premises and fitout to other Government agencies.
Depreciation and amortisation (3,903) The transfer of leased premises and fitout to other Government agencies has resulted in a reduction in depreciation expense for the year.
Statement of Financial Position
Cash and cash equivalents 17,210 The variance reflects the financial outcome of a better than expected operating outcome for the AGS and reduced supplier expenditure mentioned above.
Trade and other receivables 17,475 The variance reflects the financial outcome of a better than expected operating outcome for the AGS and an increase in unspent appropriation receivable from Government.
Suppliers 4,622 The budgeted estimate for supplier payables is calculated using a rolling three-year historical trend, which has resulted in an estimate been less than the 2016-17 actual.
Other payables 18,463 The variance is due to the AGS entering into two leases for Melbourne and Adelaide premises.


1.1B: Administered budgetary reports

ATTORNEY-GENERAL'S DEPARTMENT
ADMINISTERED SCHEDULE OF COMPREHENSIVE INCOME

for the period ended 30 June 2017
Original
Budget
Actual Variance 1
2017
$'000
2017
$'000
2017
$'000
NET COST OF SERVICES
EXPENSES
Employee benefits 61,028 46,489 (14,539)
Suppliers 73,162 101,690 28,528
Subsidy to Law Courts Limited 3,454 3,446 (8)
Personal benefits 1,943 28,187 26,244
Grants 366,435 437,141 70,706
Depreciation and amortisation 7,270 5,195 (2,075)
Write-down and impairment of assets 190 (13) (203)
Total expenses 513,482 622,135 108,653
 
INCOME
Revenue
Non-taxation revenue
Sale of goods and rendering of services 2,307 32,478 30,171
Interest from loans to state and territory governments 3,540 2,674 (866)
Competitive neutrality - Australian Government Solicitor 2,857 2,857
Recoveries - personal benefit recoveries 565 565
Other non-taxation revenue 27,655 10,393 (17,262)
Total non-taxation revenue 33,502 48,967 15,465
 
Total Income 33,502 48,967 15,465
Net cost of services 479,980 573,168 93,188
Deficit on continuing operations (479,980) (573,168) (93,188)
 
OTHER COMPREHENSIVE INCOME
Items not subject to subsequent reclassification to net
cost of services
Changes in asset revaluation surplus 5,945 5,945
Actuarial gains/losses on defined benefit plans - former Solicitor-Generals' pensions (81) (81)
Total other comprehensive income 5,864 5,864
Total comprehensive income attributable to the Australian Government (479,980) (567,304) (87,324)

1 Between the actual and original budgeted amounts for 2017. Explanations of major variances are provided further below.

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

as at 30 June 2017
Original
Budget
Actual Variance 1
2017
$'000
2017
$'000
2017
$'000
ASSETS
Financial assets
Cash and cash equivalents 3 4 1
Loans and receivables 87,679 135,417 47,738
Investments 335,925 351,236 15,311
Other current assets 758 (758)
Total financial assets 424,365 486,657 62,292
 
Non-financial assets
Land and buildings 154 880 726
Property, plant and equipment 4,004 3,030 (974)
Intangibles 938 835 (103)
Other non-financial assets 642 642
Total non-financial assets 5,096 5,387 291
Total assets administered on behalf of Government 429,461 492,044 62,583
 
LIABILITIES
Payables
Suppliers 9,264 13,769 4,505
Grants 5,452 9,639 4,187
Other payables 597 328 (269)
Total payables 15,313 23,736 8,423
 
Provisions
Employee provisions 8,113 2,619 (5,494)
Superannuation provision - former Solicitor-Generals' pensions 5,671 5,671
Makegood provisions 1,332 1,323 (9)
Total provisions 9,445 9,613 168
Total liabilities administered on behalf of Government 24,758 33,349 8,591
Net assets 404,703 458,695 53,992

1 Between the actual and original budgeted amounts for 2017. Explanations of major variances are provided further below.


The following tables provide a comparison of the budget as presented in the 2016-17 Portfolio Budget Statements (PBS) to the 2016-17 final outcome as presented in accordance with the Australian Accounting Standards for the Department. The budget is not audited.

Explanations of major variances are provided below.

Affected line items Variance
Amount
$‘000
Explanation of major variance
Administered Schedule of Comprehensive Income
Employee benefits (14,539) The variance is due to a change in the classification of contractors from employee expenses to supplier expenses.
Suppliers 28,528 Refer above.
Personal benefits 26,244 These payments are a demand driven program tied to the occurrence of natural disasters and payments made to Australian victims of overseas terrorism.
Grants 70,706 Payments under the Data Retention Industry grants program were completed during 2016-17. The Budget originally forecast for these payments to occur over the period 2015-16 to 2017-18.  
Sales of goods and rendering of services 30,171 On 28 July 2016, the Prime Minister of Australia and the Attorney-General announced a Royal Commission into the detention of children and the child protection system in the Northern Territory. This amount represents the NT Government's contribution towards the costs of the Royal Commission.
Administered Schedule of Assets and Liabilities
Loans and receivables 47,738 NT Government's contribution towards the operation of the RCDCNT and a concessional loan made to Queensland under the National Disaster Relief and Recovery Arrangements (NDRRA).
Suppliers 4,505 The budgeted estimate for supplier payables is made on a rolling three-year historical trend, which has resulted in an estimate been less than the 2016-17 actual.
Grants 4,187 The budgeted estimate for grants payables is made on a rolling three-year historical trend, which has resulted in an estimate been less than the 2016-17 actual.

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