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Section 1: Overview, appropriations and budget measures summary
The Australian Bureau of Statistics (ABS):
Total appropriations for the ABS in the 2001-02 Budget are $368.1 million (see Table 1.1).
Part C: Agency Budget Statements - ABS
Australian Bureau of Statistics - appropriations 2001-02
Table 1.1: Appropriations and other revenue
(1) C1 and E1 refer to information provided in Table 2.1. K1 refers to information provided in Table 3.1. K3 refers to information provided in Table 3.4.
(2) Under the appropriation structure, Bill No. 2 includes Specific Purpose Payments (SPP's), New Agency Outcomes (NAO's), administered capital and agency capital via agency injections and loans.
(3) Refer to Table 3.1 for application of agency revenue.
(4) Revenue from other sources includes other revenue from government (for example, resources free of charge) and revenue from other sources (for example, sales of goods and services by agencies). Non-appropriated agency and administered revenues are detailed in Appendix 1.
* Percentage figures indicate the percentage contribution of revenue from government (agency appropriations) to the total price of outputs, by outcome.
Table 1.2: Summary of measures in the 2001-02 Budget
Administered capital and agency equity injections and loans
Part C: Agency Budget Statements - ABS
The ABS will receive a departmental loan of $13.2 million in 2001-02, as indicated in Table 1.1, and as accounted for in the Capital Budget and Appropriation Bill No. 2, 2001-02. The ABS has not been appropriated any administered capital for 2001-02.
The departmental loan will be used to partially fund the fitout of the ABS's new national office accommodation. Loan repayments will be made over a ten year period and will be met by the ABS from within its ongoing operational funding levels.
Section 2: Outcomes and outputs information
The map below shows the relationship between government outcomes and the contributing outputs for the Australian Bureau of Statistics (ABS). Financial detail for Outcome 1 by output appears in Table 2.1 while non-financial information for Outcome 1 appears in Table 2.2.
Chart 6: Outcomes and output groups
There are no proposed changes in outcomes or outputs since the previous year.
Informed decision making, research and discussion within governments and the community based on the provision of a high quality, objective and responsive national statistical service
The Government has provided the Australian Bureau of Statistics with a loan of $13.2 million to partially fund the fitout cost of its new national office accommodation. The fitout is expected to cost $27.8 million. The new accommodation will be completed prior to March 2002.
Provision for this funding has already been included in the forward estimates.
Table 2.1 shows how the 2001-02 appropriations relate to total resourcing for Outcome 1.
Table 2.1: Total resources for Outcome 1
(1) C1 and E1 - see Table 1.1.
Official statistics are collected by government to inform debate, decision-making and research both within government and by the wider community. They provide an objective perspective of the changes taking place in national life and allow comparisons between periods of time and geographical areas.
Open access to official statistics provides the citizen with more than a picture of society. It offers a window on the work and performance of government itself, showing the scale of government activity in every area of public policy and allowing the impact of public policies and actions to be assessed.
The ABS achieves its outcome by the provision of two outputs: (i) economic statistics and (ii) population and social statistics.
The economic statistics output contains an extensive range of statistical outputs relating to the structure and performance of the Australian economy. It provides an objective source of information that is used by governments and the community to inform their decisions. For example, economic statistics are used to formulate government macroeconomic policies, to assist in allocating Commonwealth funds to State Governments, to formulate industry development policies, in financial and business planning and in wage determination.
The population and social statistics output contains statistical information relating to the Australian population, including census and demographic statistics, as well as information relating to the social and economic wellbeing of the population. It provides an objective source of information that is used by governments and the community to inform their decisions. For example, census data are used extensively to plan for communities; labour statistics are used in the formulation of macroeconomic policy and in developing government labour market policies and programmes; and social statistics are used to support policy development in areas such as health, social security, taxation, and community and family services.
Reliable social and economic statistics are fundamental to open government and it is the responsibility of government to provide them and to maintain public confidence in them.
Table 2.2: Performance information for Outcome 1
Informed decision making, research and discussion within governments and the community based on the provision of a high quality, objective and responsive national statistical service.
Integrity in statistical operations
An objective statistical service through:
Relevance of ABS output
Statistical output which meets the needs of key users of economic and social data in terms of:
Openness of planning process.
Appropriate use of statistical standards, frameworks and methodologies
Lead the development and implementation of national statistical standards, frameworks and methodologies, and their implementation within the broader Australian statistical system.
Contribute to the development of key international standards, frameworks and methodologies, and implement them as appropriate.
Improving coordination of the collection, compilation and dissemination of statistics produced by other official bodies
Statistical Clearing House activity.
Assisting other official bodies with the integration of administrative and statistical data, including outposting ABS officers, and providing training on statistical standards, framework and methodologies.
Identifying, storing, and disseminating statistics from other official bodies.
Table 2.2: Performance information for Outcome 1 (continued)
Output Group 1.1 - Australian Bureau of Statistics - national statistical service
Output 1.1.1 - Economic statistics; and
Output 1.1.2 - Population and social statistics
Increase the quantity of output
Increase the range of statistics disseminated.
Improve the quality of outputs
Achieve or exceed timeliness, statistical reliability, response rates and accuracy objectives through:
Conduct ongoing research and reviews of quality, and implement their recommendations:
Achievement of cost effective outputs
Conduct efficiency reviews and audits, and implement their recommendations.
Test operating efficiencies of statistical activities by benchmarking internally and externally.
Market test a number of non-statistical activities to identify possible outsourcing opportunities.
Minimise provider load.
Output performance indicators (shown in Table 2.2) will be used to measure evaluation activity for this outcome. The results of the evaluation will be shown in the ABS Annual Report.
A range of human resource, property, office, technical support, dissemination related and other corporate services have already been market tested and outsourced. Benchmarking of remaining corporate services is ongoing. Future market testing will be on the basis of a business case and a firm intention to outsource.
Section 3: Budgeted financial statements
This statement provides a picture of the expected financial results for the Australian Bureau of Statistics (ABS) by identifying full accrual expenses and revenues, which highlight whether the ABS is operating at a sustainable level.
The budgeted financial statements have been prepared in accordance with the Goods and Services Tax (GST) accounting guidelines of the Urgent Issues Group (UIG) of the Australian Accounting Standards Board. The UIG consensus requires that expenses and assets be accounted for net of recoverable GST, revenues be accounted for net of GST payable and that cash flows and accounts payable and receivable be reported gross. Appropriations are thus net of recoverable GST amounts.
This statement shows the financial position of the ABS. It enables decision-makers to track the management of the ABS's assets and liabilities.
Budgeted cash flows, as reflected in the statement of cash flows, provides important information on the extent and nature of cash flows by categorising them into expected cash flows from operating activities, investing activities and financing activities.
Shows all planned agency capital expenditure (capital expenditure on non financial assets), whether funded either through capital appropriations for additional equity or borrowings, or funds from internal sources.
This statement shows budgeted acquisitions and disposals of non-financial assets during the Budget year.
Table 3.1: Budgeted agency statement of financial performance
for the period ended 30 June
(1) K1 - see Table 1.1.
Table 3.2: Budgeted agency statement of financial position
as at 30 June
Table 3.3: Budgeted agency statement of cash flows
for the period ended 30 June
Table 3.4: Agency capital budget statement
(1) K3 - see Table 1.1.
Table 3.5: Agency non-financial assets - summary of movement (Budget year 2001-02)
The agency budget statements have been prepared on an accrual basis and are in accordance with historical cost convention, except for certain assets, which are at valuation.
Under the Commonwealth's accrual budgeting framework, and consistent with Australian Accounting Standards, transactions that agencies control (agency transactions) are budgeted and reported separately from transactions agencies do not have control over (administered transactions). This ensures that agencies are only held fully accountable for the transactions over which they have control.
Under the Commonwealth's accrual budgeting framework, ABS is appropriated only for the price of its outputs, which represent the Government's purchase of these agreed outputs.
The increase in appropriation in 2001-02 is due to additional costs associated with conducting the census during this year.
This category includes resources received free of charge.
This includes wages and salaries, superannuation, provision for annual leave and long service leave, and workers compensation. Employee entitlements were based on leave patterns of ABS employees. Accrued salaries and employer superannuation contributions were based on daily salary expense and the number of days owing at 30 June in each budget year.
Depreciable assets are written off over their estimated useful lives. Depreciation is calculated using the straight-line method, which is consistent with the consumption of the service potential of the depreciable assets of the ABS.
A capital use charge is levied on agencies to reflect the cost of the Commonwealth's investment in those entities. It is levied on the closing agency net assets (equity) at a rate of 11 per cent for the year 2001-02.
Funding for the capital use charge is included in the agency's departmental price of output's appropriation. The capital use charge is accounted for as a `below operating result line' dividend payment.
These include software developed in-house.
The level of inventory holdings has been reduced substantially to reflect the move to the new building, and as a result of the effects of the implementation of more electronic distribution methods.
This category includes prepayments.
The ABS will receive of loan totaling $13.2 million in 2001-02. This loan will be used to partially fund the fitout of the ABS's new national office accommodation. Loan repayments will be made over a ten year period and will be met by the ABS from within its ongoing operational funding levels.
These include lease incentives in the form of a rent-free period and/or a contribution to fitout costs. Lease incentives is recognised as a liability, which is reduced by allocating lease rental payments between interest, rental expense and reduction of the liability.
The liability for employee entitlements includes provision for annual leave and long service leave. No provision has been made for sick leave as all sick leave is non-vesting.
The non-current portion of the liability for long-service leave is recognised and measured at the present value of the estimated future cash flows in respect of all employees.
This category includes unearned revenue.
Commonwealth agencies and authorities are required to value property, plant and equipment and other infrastructure assets using the deprival method of valuation. This essentially reflects the current cost the entity would face in replacing that asset.
Proposed capital expenditure for the ongoing replacement program of non-financial assets is funded internally. For the year 2001-02 the capital expenditure for the fitout of the ABS's new national headquarters building has been funded through capital appropriations, in the form of a loan from the Department of Finance and Administration (DOFA).
Section 4: Purchaser/provider
The Australian Bureau of Statistics (ABS) goods and services are purchased by several Commonwealth Government agencies. Some of our material clients are as follows:
Non-appropriation agency revenue