
ATTORNEY-GENERAL'S DEPARTMENT STATEMENT OF COMPREHENSIVE INCOME for the period ended 30 June 2017 |
|
Notes |
2017
$'000 |
2016 $'000 |
NET COST OF SERVICES |
EXPENSES |
Employee benefits |
2.1A |
219,274 |
243,289 |
Suppliers |
4.1A |
98,310 |
102,318 |
Grants |
4.1B |
1,382 |
1,359 |
Depreciation and amortisation |
6.2A |
20,179 |
27,248 |
Write-down and impairment of assets and other expenses |
4.1C |
11,209 |
369 |
Total expenses |
|
350,354 |
374,583 |
|
OWN SOURCE INCOME |
Own-source revenue |
Sale of goods and rendering of services |
4.2A |
157,573 |
166,291 |
Interest - deposits |
4.2B |
62 |
189 |
Special account receipts |
4.2C |
− |
829 |
Total own-source revenue |
|
157,635 |
167,309 |
|
Gains |
Other gains |
4.2D |
495 |
639 |
Total gains |
|
495 |
639 |
Total own-source income |
|
158,130 |
167,948 |
|
Net cost of services |
|
192,224 |
206,635 |
|
Revenue from government - departmental appropriations |
3.1A/4.2E |
199,889 |
194,013 |
Surplus/(Deficit) attributable to the Australian Government |
|
7,665 |
(12,622) |
|
OTHER COMPREHENSIVE INCOME |
Items not subject to subsequent reclassification to 'net cost of service' |
Changes in asset revaluation surplus |
6.2A |
(107) |
(1,653) |
Total other comprehensive income |
|
(107) |
(1,653) |
Total comprehensive surplus/(deficit) attributable to the Australian Government |
|
7,558 |
(14,275) |
The above statement should be read in conjunction with the accompanying notes.
Budget variance commentary is disclosed in Note 1.1A.
ATTORNEY-GENERAL'S DEPARTMENT STATEMENT OF FINANCIAL POSITION as at 30 June 2017 |
|
Notes |
2017 $'000 |
2016 $'000 |
ASSETS |
Financial assets |
Cash and cash equivalents |
6.1A |
43,923 |
33,153 |
Trade and other receivables |
6.1B |
113,571 |
89,022 |
Total financial assets |
157,494 |
122,175 |
|
Non-financial assets |
Land and buildings |
6.2A |
56,690 |
64,613 |
Property, plant and equipment |
6.2A |
25,072 |
22,321 |
Intangibles |
6.2A |
24,823 |
19,332 |
Other non-financial assets |
6.2C |
10,662 |
6,907 |
Total non-financial assets |
117,247 |
113,173 |
Total assets |
274,741 |
235,348 |
|
LIABILITIES |
Payables |
Suppliers |
6.3A |
40,332 |
33,537 |
Grants |
6.3B |
300 |
266 |
Other payables |
6.3C |
38,697 |
31,481 |
Total payables |
79,329 |
65,284 |
|
Provisions |
Employee provisions |
2.2A |
61,101 |
60,343 |
Makegood provisions |
6.4A |
41 |
41 |
Other provisions |
6.4B |
142 |
3,614 |
Total provisions |
61,284 |
63,998 |
Total liabilities |
140,613 |
129,282 |
Net assets |
134,128 |
106,066 |
|
EQUITY |
Contributed equity |
250,345 |
229,841 |
Reserves |
20,604 |
20,711 |
Accumulated deficit |
(136,821) |
(144,486) |
Total equity |
134,128 |
106,066 |
The above statement should be read in conjunction with the accompanying notes.
Budget variance commentary is disclosed in Note 1.1A.
ATTORNEY-GENERAL'S DEPARTMENT STATEMENT of CHANGES in EQUITY for the period ended 30 June 2017 |
|
Notes |
Retained earnings |
Asset revaluation reserve |
Contributed equity/capital |
Total equity |
|
|
2017 $'000 |
2016
$'000 |
2017
$'000 |
2016
$'000 |
2017
$'000 |
2016
$'000 |
2017
$'000 |
2016
$'000 |
Opening balance |
|
Balance carried forward from previous period |
|
(144,486) |
(131,982) |
20,711 |
22,364 |
229,841 |
245,328 |
106,066 |
135,710 |
Adjustment for prior period |
|
− |
118 |
− |
− |
− |
− |
− |
118 |
Adjusted opening balance |
|
(144,486) |
(131,864) |
20,711 |
22,364 |
229,841 |
245,328 |
106,066 |
135,828 |
|
Comprehensive Income |
|
|
|
|
|
|
|
|
|
Other comprehensive income |
|
− |
− |
(107) |
(1,653) |
− |
− |
(107) |
(1,653) |
Surplus/(Deficit) for the period |
|
7,665 |
(12,622) |
− |
− |
− |
− |
7,665 |
(12,622) |
Total comprehensive income |
|
7,665 |
(12,622) |
(107) |
(1,653) |
− |
− |
7,558 |
(14,275) |
|
Transactions with owners |
|
Distributions to owners |
|
Distribution of equity - cash transferred to the Official Public Account and appropriation alignment |
|
− |
− |
− |
− |
− |
(44,698) |
− |
(44,698) |
Returns of capital |
|
Restructuring: Department of Communications and the Arts |
9.1A |
− |
− |
− |
− |
− |
(43,513) |
− |
(43,513) |
Restructuring: Australian Government Solicitor |
9.1A |
− |
− |
− |
− |
− |
26,405 |
− |
26,405 |
Contributions by owners |
|
Departmental Capital Budget |
|
− |
− |
− |
− |
15,773 |
16,533 |
15,773 |
16,533 |
Equity injection - Appropriations |
|
− |
− |
− |
− |
4,731 |
29,786 |
4,731 |
29,786 |
Total transactions with owners |
|
− |
− |
− |
− |
20,504 |
(15,487) |
20,504 |
(15,487) |
Closing balance as at 30 June |
|
(136,821) |
(144,486) |
20,604 |
20,711 |
250,345 |
229,841 |
134,128 |
106,066 |
The above statement should be read in conjunction with the accompanying notes.
Accounting Policy
Equity injections
Amounts appropriated which are designated as 'equity injections' (less any formal reductions) and Departmental Capital Budgets (DCBs) are recognised directly in contributed equity in that year.
Restructuring of administrative arrangements
Net assets received from or relinquished to another Government entity under a restructuring of administrative arrangements are adjusted at their book value directly against contributed equity.
Other distribution to Owners
The Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR) require that distributions to owners be debited to contributed equity unless in the nature of a dividend.
Budget variance commentary is disclosed in Note 1.1A.
ATTORNEY-GENERAL'S DEPARTMENT CASH FLOW STATEMENT for the period ended 30 June 2017 |
|
Notes |
2017
$'000 |
2016 $'000 |
OPERATING ACTIVITIES |
Cash received |
Sale of goods and rendering of services |
|
151,869 |
164,750 |
Appropriations |
|
223,615 |
262,674 |
Net goods and services tax received |
|
6,659 |
9,045 |
Interest |
|
62 |
189 |
Other |
|
− |
829 |
Total cash received |
|
382,205 |
437,487 |
|
Cash used |
Employees |
|
213,816 |
255,762 |
Suppliers |
|
101,495 |
122,095 |
Grants |
|
1,348 |
1,118 |
Section 74 receipts transferred to Official Public Account |
|
43,476 |
49,819 |
Total cash used |
|
360,135 |
428,794 |
Net cash from operating activities |
|
22,070 |
8,693 |
|
INVESTING ACTIVITIES |
Cash used |
Purchase of land and buildings |
|
12,103 |
1,826 |
Purchase of property, plant and equipment |
|
9,072 |
4,947 |
Purchase of intangibles and internally developed intangibles |
|
10,629 |
7,318 |
Total cash used |
|
31,804 |
14,091 |
Net cash used by investing activities |
|
(31,804) |
(14,091) |
|
FINANCING ACTIVITIES |
Cash received |
Contributed equity |
|
20,504 |
33,196 |
Total cash received |
|
20,504 |
33,196 |
|
Cash used |
Dividends paid |
|
− |
− |
Total cash used |
|
− |
− |
Net cash from financing activities |
|
20,504 |
33,196 |
|
Net increase/(decrease) in cash held |
|
10,770 |
27,798 |
Cash and cash equivalents at the beginning of the reporting period |
|
33,153 |
6,306 |
Cash transferred as part of restructure to the Department of Communications and the Arts |
9.1A |
− |
(951) |
Cash and cash equivalents at the end of the reporting period |
6.1A |
43,923 |
33,153 |
The above statement should be read in conjunction with the accompanying notes.
Budget variance commentary is disclosed in Note 1.1A.
ATTORNEY-GENERAL'S DEPARTMENT ADMINISTERED SCHEDULE OF COMPREHENSIVE INCOME for the period ended 30 June 2017 |
|
Notes |
2017
$'000 |
2016 $'000 |
NET COST OF SERVICES |
EXPENSES |
Employee benefits |
2.1B |
46,489 |
41,274 |
Suppliers |
5.1A |
101,690 |
112,710 |
Subsidy to Law Courts Limited |
5.1B |
3,446 |
3,413 |
Personal benefits |
5.1C |
28,187 |
24,897 |
Grants |
5.1D |
437,141 |
396,204 |
Depreciation and amortisation |
7.2A |
5,195 |
10,024 |
Write-down and impairment of assets and other expenses |
5.1E |
(13) |
456 |
Payments to corporate Commonwealth entities |
5.1F |
− |
265,673 |
Total expenses |
|
622,135 |
854,651 |
|
INCOME |
Revenue |
Non-taxation revenue |
Rendering of services |
5.2A |
32,478 |
7,467 |
Interest from loans to state and territory governments |
5.2B |
2,674 |
1,728 |
Dividends - Australian Government Solicitor |
5.2C |
− |
163 |
Competitive neutrality - Australian Government Solicitor |
5.2D |
2,857 |
1,201 |
Recoveries - personal benefit recoveries |
5.2E |
565 |
819 |
Other non-taxation revenue |
5.2F |
10,393 |
25,499 |
Total non-taxation revenue |
|
48,967 |
36,877 |
Net cost of services |
|
573,168 |
817,774 |
|
OTHER COMPREHENSIVE INCOME |
Items not subject to subsequent reclassification to net cost of services |
|
Changes in asset revaluation surplus |
|
5,945 |
22,045 |
Actuarial gains/losses on defined benefit plans - former Solicitor-Generals' pensions |
2.3 |
(81) |
(488) |
Total other comprehensive income |
|
5,864 |
21,557 |
Total comprehensive income attributable to the Australian Government |
|
(567,304) |
(796,217) |
The above schedule should be read in conjunction with the accompanying notes.
Budget variance commentary is disclosed in Note 1.1B.
ATTORNEY-GENERAL'S DEPARTMENT ADMINISTERED SCHEDULE OF ASSETS AND LIABILITIES as at 30 June 2017 |
|
Notes |
2017 $'000 |
2016
$'000 |
ASSETS |
Financial assets |
Cash on hand or deposit |
7.1A |
4 |
1 |
Loans and receivables |
7.1B |
135,417 |
101,985 |
Investments |
7.1C |
351,236 |
348,926 |
Total financial assets |
|
486,657 |
450,912 |
|
Non-financial assets |
Land and buildings |
7.2A |
880 |
1,977 |
Property, plant and equipment |
7.2A |
3,030 |
5,656 |
Intangibles |
7.2A |
835 |
1,545 |
Other non-financial assets |
7.2C |
642 |
1,351 |
Total non-financial assets |
|
5,387 |
10,529 |
Total assets administered on behalf of Government |
|
492,044 |
461,441 |
|
LIABILITIES |
Payables |
Suppliers |
7.3A |
13,769 |
13,178 |
Grants |
7.3B |
9,639 |
5,671 |
Other payables |
7.3C |
328 |
252 |
Total payables |
|
23,736 |
19,101 |
|
Provisions |
Employee provisions |
2.2B |
2,619 |
2,049 |
Superannuation provision - former Solicitor-Generals' pensions |
2.3 |
5,671 |
5,869 |
Makegood provisions |
7.4 |
1,323 |
1,310 |
Total provisions |
|
9,613 |
9,228 |
Total liabilities administered on behalf of Government |
|
33,349 |
28,329 |
Net assets |
|
458,695 |
433,112 |
The above schedule should be read in conjunction with the accompanying notes.
Budget variance commentary is disclosed in Note 1.1B.
ATTORNEY-GENERAL'S DEPARTMENT ADMINISTERED RECONCILIATION SCHEDULE for the period ended 30 June 2017 |
|
2017 $'000 |
2016 $'000 |
|
Opening assets less liabilities as at 1 July |
433,112 |
9,306,623 |
|
Net cost of services |
Income |
48,967 |
36,877 |
Expenses |
Payments to entities other than corporate Commonwealth entities |
(622,135) |
(588,978) |
Payments to corporate Commonwealth entities |
− |
(265,673) |
Other comprehensive income |
Revaluations transferred to reserves |
5,945 |
22,045 |
Actuarial gain/(loss) - former Solicitor-Generals' pensions taken to equity |
(81) |
(488) |
|
Transfers (to)/from the Australian Government |
Appropriation transfers from the Official Public Account (OPA) |
Administered assets and liabilities appropriations |
19,311 |
3,959 |
Annual appropriations |
Payments to entities other than corporate Commonwealth entities |
606,811 |
575,306 |
Payments to corporate Commonwealth entities |
− |
290,804 |
Special appropriations (unlimited) |
Payments to entities other than corporate Commonwealth entities |
26,872 |
23,432 |
Appropriation transfers to OPA |
Transfers to OPA |
(60,107) |
(110,160) |
Restructuring (refer to Note 9.1B) |
− |
(8,860,635) |
Closing assets less liabilities as at 30 June |
458,695 |
433,112 |
The above schedule should be read in conjunction with the accompanying notes.
Accounting Policy
Administered cash transfers to and from the Official Public Account
Revenue collected by the Department for use by the Government rather than the Department is administered revenue. Collections are transferred to the Official Public Account (OPA) maintained by the Department of Finance. Conversely, cash is drawn from the OPA to make payments under Parliamentary appropriation on behalf of Government. These transfers to and from the OPA are adjustments to the administered cash held by the entity on behalf of the Government and reported as such in the schedule of administered cash flows and in the administered reconciliation schedule.
ATTORNEY-GENERAL'S DEPARTMENT ADMINISTERED CASH FLOW STATEMENT for the period ended 30 June 2017 |
|
Notes |
2017 $'000 |
2016 $'000 |
OPERATING ACTIVITIES |
Cash received |
Rendering of services |
|
2,651 |
3,415 |
Interest from loans to state and territory governments |
|
1,245 |
1,776 |
Dividends - Australian Government Solicitor |
|
− |
163 |
Net goods and services tax received |
|
21,989 |
25,784 |
Competitive neutrality - Australian Government Solicitor |
|
2,857 |
1,201 |
Recoveries - personal benefit recoveries |
|
565 |
819 |
Other non-taxation revenue: |
Recovery of unspent grant funding |
|
411 |
308 |
Torres Strait Regional Authority receipts |
|
800 |
800 |
Proceeds of Crime Act 2002 receipts |
|
6,120 |
21,068 |
Other revenue |
|
3,062 |
3,323 |
Total cash received |
|
39,700 |
58,657 |
|
Cash used |
Grants |
|
433,173 |
395,575 |
Subsidy to Law Courts Limited |
|
3,446 |
3,413 |
Personal benefits |
|
28,467 |
25,117 |
Suppliers |
|
118,690 |
135,862 |
Employees |
|
45,872 |
40,501 |
Payments to corporate Commonwealth entities |
|
− |
265,673 |
Total cash used |
|
629,648 |
866,141 |
Net cash flows used by operating activities |
|
(589,948) |
(807,484) |
|
INVESTING ACTIVITIES |
Cash received |
Repayments of advances and loans from state governments |
|
16,360 |
21,369 |
Australian Government Solicitor cash transferred to Official Public Account |
|
− |
31,596 |
Total cash received |
|
16,360 |
52,965 |
|
Cash used |
Purchase of land and buildings |
|
16 |
1,799 |
Purchase of property, plant and equipment |
|
746 |
1,181 |
Purchase of intangibles |
|
− |
713 |
Payments to corporate Commonwealth entities for capital purchases |
|
− |
25,131 |
Advances and loans made to state governments |
|
18,534 |
− |
Total cash used |
|
19,296 |
28,824 |
Net cash flows used by investing activities |
|
(2,936) |
24,141 |
|
FINANCING ACTIVITIES |
Cash received |
Contributed equity - transfer from Official Public Account |
|
19,311 |
3,959 |
Net cash flows from financing activities |
|
19,311 |
3,959 |
Net decrease in cash held |
|
(573,573) |
(779,384) |
|
Cash and cash equivalents at the beginning of the reporting period |
|
1 |
3 |
Cash from Official Public Account |
Appropriations |
|
606,811 |
575,306 |
Special appropriations |
|
26,872 |
23,432 |
Payments to corporate Commonwealth entities |
|
− |
290,804 |
Total cash from official public account |
|
633,683 |
889,542 |
|
Cash to Official Public Account for |
Appropriations |
|
(52,974) |
(87,686) |
Special appropriations |
|
(7,133) |
(22,474) |
Total cash to official public account |
|
(60,107) |
(110,160) |
Cash and cash equivalents at the end of the reporting period |
7.1A |
4 |
1 |
This statement should be read in conjunction with the accompanying notes.
