Agency Additional Estimates Statements
Australian Bureau of Statistics
Section 1: Agency overview and resources
1.1 Strategic direction
There has been no significant change to the strategic direction of the Australian Bureau of Statistics (ABS) from that outlined in the Portfolio Budget Statements 2009-10 (pages 69-71).
The ABS is seeking an additional $6.0 million in departmental outputs through Appropriation Bill (No. 3) 2009-10 and an additional $1.3 million as an equity injection through Appropriations Bill (No. 4) 2009-10 for the Council of Australian Governments' decision — Commonwealth investment in closing Indigenous data gaps measure. Details of this measure are on page 380 of Budget Paper No. 2, Budget Measures 2009-10.
1.2 Agency resource statement
Table 1.1 shows the total resources from all origins. The table summarises how resources will be applied by outcome and departmental classification.
Table 1.1: Australian Bureau of Statistics resource statement —
additional estimates for 2009-10 as at Additional Estimates November 2009
1. Appropriation Bill (No. 3) 2009-10.
2. Appropriation Bill (No. 4) 2009-10.
1.3 Agency measures table
Table 1.2 updates the financial estimates from the measure agreed in the 2009-10 Budget.
Table 1.2: Agency Measures
Note: Further details of this measure can be found on page 380 of Budget Paper No. 2, Budget Measures 2009-10.
1.4 Additional estimates and variations
Table 1.3 details the changes to the resourcing for the ABS at additional estimates, by outcome.
Table 1.3: Additional estimates and variations to outcomes from measures
Table 1.4: Additional estimates and variations to outcomes from other variations
The ABS does not have any other variations since the 2009-10 Budget that affect additional estimates.
1.5 Breakdown of additional estimates by Appropriation Bill
The following tables detail the additional estimates sought for the ABS through Appropriation Bills No. 3 and No. 4.
Table 1.5: Appropriation Bill (No. 3) 2009-10
Table 1.6: Appropriation Bill (No. 4) 2009-10
Section 2: Revisions to agency outcomes and planned performance
2.1 Resources and performance information
There has been no change to outcomes, outcome strategy and performance information for the ABS from that included in the Portfolio Budget Statements 2009-10 (pages 75-78).
Table 2.1: Budgeted expenses and resources for Outcome 1
Program 1.1 Australian Bureau of Statistics
There has been no change to the program objective, deliverables or key performance indicators from that included in the Portfolio Budget Statements 2009-10.
Table 2.2: Program 1.1 expenses
Section 3: Explanatory tables and budgeted financial statements
3.1 Explanatory tables
3.1.1 Estimates of special account flows
Special accounts provide a means to set aside and record amounts used for specified purposes. Table 3.1.1 shows the expected additions (receipts) and reductions (payments) for each account used by the ABS.
Table 3.1.1: Estimates of special account flows
3.2 Budgeted financial statements
3.2.1 Analysis of budgeted financial statements
Changes to the budgeted financial statements since the 2009-10 Budget predominantly relate to Budget measures as outlined in Table 1.2.
3.2.2 Budgeted financial statements
Departmental financial statements
Table 3.2.1: Budgeted departmental comprehensive income statement
(for the period ended 30 June)
Prepared on Australian Accounting Standards basis.
Table 3.2.2: Budgeted departmental balance sheet
(as at 30 June)
Prepared on Australian Accounting Standards basis.
Table 3.2.3: Budgeted departmental statement of cash flows
(for the period ended 30 June)
Prepared on Australian Accounting Standards basis.
Table 3.2.4: Departmental statement of changes in equity — summary of movement
(budget year 2009-10)
Prepared on Australian Accounting Standards basis.
Table 3.2.5: Departmental capital budget statement
Prepared on Australian Accounting Standards basis.
Table 3.2.6: Statement of asset movements — Departmental (2009-10)
Prepared on Australian Accounting Standards basis.
Notes to the financial statements
Basis of accounting
The agency budget statements have been prepared on an accrual basis and in accordance with historical cost convention, except for certain assets, which are at valuation.
Budgeted departmental financial statements
Under the Australian Government'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.
Agency assets, liabilities, revenues and expenses in relation to an agency are those that are controlled by the agency. Agency expenses include employee and supplier expenses and other administrative costs, which are incurred by the agency in providing its goods and services.
Budgeted departmental income statement
Revenues
Appropriations
The ABS is appropriated from government for its program.
Goods and services
Revenue is derived from the sale of ABS publications and census data, as well as the provision of user-funded surveys and consultancy work. The amount of revenue earned in any one year is dependent upon the demand for such products and services by government agencies, business and the community.
Other
This category includes resources received free of charge.
Expenses
Employees
This includes wages and salaries, superannuation, provision for annual leave and long service leave, and workers compensation. Employee entitlements are based on leave patterns of ABS employees. Accrued salaries and employer superannuation contributions are based on daily salary expense and the number of days owing at 30 June in each budget year.
Depreciation and amortisation
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.
Budgeted departmental balance sheet
Non-financial assets
Intangibles
These include software developed in house (internally generated software).
Other
This category includes prepayments.
Interest bearing liabilities
Loans
The ABS received a loan of $13.2 million in 2001-02. This loan was 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 are being met by the ABS from within its ongoing operational funding levels.
Other
These include lease incentives in the form of a rent-free period and/or a contribution to fitout costs. Lease incentives are recognised as a liability, which is reduced by allocating lease rental payments between interest, rental expense and reduction of the liability. Rent free lease periods are taken up as a liability during the rent-free period and amortised over the remaining term of the lease. The full amount of the lease is therefore allocated evenly over the total term of the lease.
Provisions
Employees
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 annual leave and long service leave is recognised and measured at the present value of the estimated future cash flows in respect of all employees.
Payables
Supplier and other payables reflect the amounts owed to trade and other creditors by the ABS at the end of each financial year.
Asset valuation
Australian Government agencies and authorities are required to value property, plant and equipment and other infrastructure assets using the fair value method of valuation. This essentially reflects the current cost the entity would face in replacing that asset.
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