AUSTRALIAN CUSTOMS AND
BORDER PROTECTION SERVICE
Agency resources and planned
performance
AUSTRALIAN CUSTOMS AND BORDER PROTECTION
SERVICE
Section 1: Agency Overview and Resources ........................................................... 89
1.1
Strategic Direction Statement ......................................................................... 89
1.2
Agency Resource Statement .......................................................................... 89
1.3
Budget Measures ............................................................................................ 93
Section 2: Outcomes and Planned Performance ..................................................... 95
2.1
Outcomes and Performance Information ........................................................ 95
Section 3: Explanatory Tables and Budgeted Financial Statements ................... 117
3.1
Explanatory Tables ....................................................................................... 117
3.2
Budgeted Financial Statements .................................................................... 120
ACBPS Budget Statements
AUSTRALIAN CUSTOMS AND BORDER PROTECTION
SERVICE
Section 1: Agency Overview and Resources
1.1
STRATEGIC DIRECTION STATEMENT
How borders are managed can foster or impede lawful trade and travel. Border control
points, systems and processes sit astride supply chains and travel pathways for both
licit and illicit trade and travel.
The very design of these points, systems and processes can add to economic
competitiveness and productivity, by fostering rapid movement and border entry or
exit. Alternatively, they can detract from competitiveness and productivity by
impeding entry and exit for legitimate traders and travellers thereby diminishing the
efficiency of our national infrastructure. Managed poorly they can increase national
security risk and lessen community safety.
The Australian border is a national asset, possessing both economic and strategic
value. The border is a complex continuum, stretching onshore and offshore.
The Australian Customs and Border Protection Service (ACBPS or the Service) is
responsible for protecting the safety, security and commercial interests of Australians
by delivering effective border protection.
The increasing integration of the Australian economy into the global economy
continues to place pressure on facilitation and intervention at the border. The illicit
economy is driven towards globalisation by the same factors as the legitimate
economy. Organised crime groups are growing and diversifying their interests as
access to illicit markets expands and opportunities to disguise illicit movements
increase. The increasing volume and complexity of international trade and travel can
mask attempts to circumvent the rules of legitimate trade and travel and avoid
revenue obligations.
The Service’s core functions are to target and prevent criminality whilst fostering
legitimate travel and trade and collecting border revenue and trade statistics.
The Service’s capabilities have been challenged by the pace of these changes in the
global environment.
The Government has decided that from 1 July 2015 the Australian Border Force will
come into existence as a single operational frontline border protection agency
undertaking a range of operations and tasks including daily border control operations;
investigations, compliance and enforcement activities; and immigration detention and
removal tasks. This will create a single investigations, compliance and enforcement
capability that will deal with immigration and customs infringements. The Australian
Border Force will be positioned within the Department of Immigration and Border
Protection performing the corporate, regulatory and policy functions.
89
ACBPS Budget Statements
In 2014-15 ACBPS will begin work to deliver reforms towards a more flexible and
mobile resource deployment model. ACBPS will create the vocational streams of the
future Australian Border Force, upgrade critical intelligence and analytical capabilities
and improve enforcement capabilities. This will ensure that interventions at the border
are intelligence-led and the future Australian Border Force can become a disciplined,
uniformed and when required, armed front-line service.
In 2014-15 the Service will meet the current and emerging challenges at the border
through:
-
establishing a Strategic Border Command to institute formal command and
control of the border and improve the supporting capability to ensure
systematic, informed and deliberate deployment of effort against risk
-
establishing the National Border Targeting Centre to enable the participating
agencies to use shared systems and information to provide a nationally
coordinated approach to managing the risk posed by travellers and goods and
inform better operational responses
-
enhancing intelligence systems and analytical capability required to support
better intelligence threat and risk assessments and the needs of the NBTC and
partners
-
designing a stable, scalable traveller processing platform capable of supporting
next generation gates
-
designing a Trusted Trader programme to foster legitimate trade
-
enhancing technology systems including improvements to computing power
to process massive data holdings
-
increasing remote area patrols and procuring three vessels
-
establishing a College to deliver the professional, technical and operational
training Border Force officers will need to work effectively within the future
border environment.
To implement these initiatives will require finalisation of workforce planning which
commenced in 2013-14. This will see a slight drop of approximately 80 ASL over
2014-15 which reflects 2013-14 Machinery of Government changes resulting in the
transfer of the Anti-Dumping Commission to the Department of Industry as well as
aligning officers’ skills to deliver the future Australian Border Force.
In addition, the ACBPS has been provided funding of $3.7 million in 2014-15 only for
the Combating people smuggling –international engagement measure. This measure
provides for the continuation of effort in engagement and capacity building activity in
the short to medium term to sustain the drop in Illegal Maritime Arrivals. The funding
will also provide for locally engaged staff to assist with the ongoing engagement effort
which remains crucial to permanently breaking people smuggling business models.
From 2014-15 the government will provide $480.5 million over four years
($711.9 million over six years, including $438.7 million in capital funding). The cost of
this measure will be met from within the existing resources of both the Service and the
Department of Immigration and Border Protection and improved revenue collection of
$208.2 million over four years ($346.6 million over six years) through the use of
analytics and detailed data modelling, new processes for revenue collection and a
targeted campaign to improve compliance.
90
ACBPS Budget Statements
1.2
AGENCY RESOURCE STATEMENT
Table 1.1 shows the total resources from all sources. The table summarises how
resources will be applied by outcome and by administered and departmental
classification.
Table 1.1: ACBPS Resource Statement — Budget Estimates for
2014-15 as at Budget May 2014
Estimate
of prior
year amounts
available in
2014-15
$'000
Ordinary annual services 1
Departm ental appropriation
Prior year departmental appropriation2
Departmental appropriation3
s31 Relevant agency receipts 4
Total
Adm inistered expenses
Outcome 15
Total
Total ordinary annual services
A
Other services
Departm ental non-operating
Equity injections
Total
Total other services
B
Total available annual
appropriations
Special appropriations
Special appropriations lim ited
by criteria/entitlem ent
Customs duty and other repayments
Total special appropriations
C
Total appropriations excluding
Special Accounts
+
Proposed
at Budget
2014-15
$'000
=
Total
estimate
Actual
available
appropriation
2014-15
$'000
2013-14
$'000
191,078
191,078
1,008,946
70,208
1,079,154
191,078
1,008,946
70,208
1,270,232
173,500
1,052,989
72,666
1,299,155
191,078
934
934
1,080,088
934
934
1,271,166
928
928
1,300,083
-
136,905
136,905
136,905
136,905
136,905
136,905
68,534
68,534
68,534
191,078
1,216,993
1,408,071
1,368,617
-
360,000
360,000
360,000
360,000
360,000
360,000
191,078
1,576,993
1,768,071
1,728,617
91
ACBPS Budget Statements
Table 1.1: ACBPS Resource Statement — Budget Estimates for
2014-15 as at Budget May 2014 (continued)
Estimate
of prior
year amounts
available in
2014-15
$'000
Special Accounts
Opening balance6
Appropriation receipts
Total Special Account
D
--
+
Proposed
at Budget
2014-15
$'000
--
=
Total
estimate
Actual
available
appropriation
2014-15
$'000
2013-14
$'000
--
--
Total resourcing
A+B+C+D
191,078
1,576,993
1,768,071
1,728,617
Less appropriations draw n from
annual or special appropriations above
and credited to special accounts
and/or CAC Act bodies through
annual appropriations
Total net resourcing for agency
191,078
1,576,993
1,768,071
1,728,617
1. Appropriation Bill (No.1) 2014-15.
2. Estimated adjusted balance carried forward from previous year.
3. Includes an amount of $32.6 million in 2014-15 for the Departmental Capital Budget (refer to table 3.2.5
for further details). For accounting purposes this amount has been designated as 'contributions by
owners'.
4. s31 Relevant Agency receipts — estimate.
5. Appropriation Bill (No.2) 2014-15.
6. At 30 June 2013 the balance in Special Accounts was transferred to Administered Revenue. There have
been no transactions in the Special Accounts in 2013-14. It is anticipated that Special Accounts will be
revoked as at 30 June 2014. For further details on special accounts see Table 3.1.2.
All figures are GST exclusive.
92
ACBPS Budget Statements
1.3
BUDGET MEASURES
Budget measures in Part 1 relating to the ACBPS are detailed in Budget Paper No. 2
and are summarised below.
Table 1.2: ACBPS 2014-15 Budget measures
Part 1: Measures announced since the 2013-14 MYEFO
Programme
Revenue m easures
Taxation treatment of Biodiesel modification
Administered revenue
Smaller Government - strengthen
and enhance Australia's border
protection services
Administered revenues
Reintroduction of fuel excise
indexation
Administered Revenue
Korea-Australia Free Trade
Agreement
Administered revenues
Product Stew ardship for Oil
Scheme - modification to the levy
Administered revenues
2013-14
$'000
2014-15
$'000
2015-16
$'000
2016-17
$'000
2017-18
$'000
(300)
(300)
(300)
Admin
-
-
-
17,000
52,800
69,200
69,200
-
10,000
20,000
30,000
50,000
Admin
Admin
Admin
-
(100,000) (165,000) (180,000) (190,000)
Admin
-
Total revenue m easures
Administered
Total
-
93
8,000
(65,000)
(65,000)
7,000
(85,500)
(85,500)
8,000
(73,100)
(73,100)
9,000
(62,100)
(62,100)
ACBPS Budget Statements
Part 1: Measures announced since the 2013-14 MYEFO (continued)
Programme
Expense m easures
Combating people smuggling international engagement
Departmental expenses
Donation of Bay Class vessels Malaysia
Departmental expenses
Southern ocean flights - monitoring
of w haling and protest fleets
Departmental expenses
Efficiency dividend - a further
temporary increase of
0.25 per cent
Administered expenses
Departmental expenses
Operation Sovereign Borders Special Envoy
Departmental expenses
Smaller Government - strengthen
and enhance Australia's border
protection services
Departmental expenses
2014-15
2015-16
2016-17
2017-18
$'000
$'000
$'000
$'000
$'000
1.2
-
3,660
-
-
-
-
-
-
-
-
-
-
-
-
-
1.1
1.1
All
-
(2)
(1,712)
(5)
(3,141)
(7)
(4,723)
(7)
(4,567)
1.1
486
515
-
-
-
-
30,185
33,735
9,107
15,482
486
486
(2)
32,648
32,646
(5)
30,594
30,589
(7)
4,384
4,377
(7)
10,915
10,908
-
(161)
(324)
(494)
(449)
-
(2,672)
43,018
43,480
36,463
-
(2,833)
(2,833)
42,694
42,694
42,986
42,986
36,014
36,014
-
-
All
Total expense m easures
Administered
Departmental
Total
Capital m easures
Efficiency dividend - a further
temporary increase of
0.25 per cent
Departmental Capital
Smaller Government - strengthen
and enhance Australia's border
protection services
Departmental Capital
2013-14
All
All
Total capital m easures
Departmental
Total
Decisions taken but not yet announced
Prepared on a Government Financial Statistics (fiscal) basis
94
ACBPS Budget Statements
Section 2: Outcomes and Planned Performance
2.1
OUTCOMES AND PERFORMANCE INFORMATION
Government outcomes are the intended results, impacts or consequences of actions by
the government on the Australian community. Commonwealth programmes are the
primary vehicle by which government agencies achieve the intended results of their
outcome statements. Agencies are required to identify the programmes that contribute
to government outcomes over the budget and forward years.
The Service’s outcome is described below together with its related programmes,
specifying the performance indicators and targets used to assess and monitor the
performance of the ACBPS in achieving government outcomes.
Outcome 1: The protection of the safety, security and commercial interests of
Australians through border protection designed to support legitimate trade
and travel and ensure collection of border revenue and trade statistics
Outcome 1 Strategy
The Service’s key strategies towards achieving Outcome 1 are:
Programme 1.1 Border Enforcement
 manage border risks through intelligence-led interventions that enable targeted
inspection and examination of people and goods at the border, whilst streamlining
border processes for legitimate trade and travel
 support collaborative cross-agency civil maritime security activities including
intelligence analysis, coordinated surveillance and on-water response, and working
ahead of the border with international partners to provide controls for maritime
security threats
 continue to develop highly sophisticated and effective intelligence and targeting
capabilities
 partner with law enforcement agencies to address risks and vulnerabilities at the
border through joint operations and sharing of intelligence.
Programme 1.2 Border Management
 develop and coordinate border management policies, in conjunction with partner
agencies, to deliver Australia’s customs, trade and industry policy
 facilitate legitimate trade and travel by co-designing the ACBPS’s services in a way
that streamlines the trade and travel experience, identifying and enhancing new
business systems to maximise service delivery
 support an open economy by ensuring compliance with the rules of trade so that
competition occurs on a level playing field and the benefits of competition flow
through to the Australian economy.
95
ACBPS Budget Statements
Programme 1.3 Border-Revenue Collection
 maintain border-related revenue collection capabilities
 improve the Service’s understanding of economic risk
 assess, report, collect and pay border-related revenue, including the application of
refunds, concessions and exceptions
 undertake an effective risk-based compliance programme, utilising pre- and
post-clearance monitoring and intervention activities to promote observance of
Australian border laws as they relate to revenue reporting and payment obligations
 effectively administer the Tourist Refund Scheme.
Cross-Programme strategies:
 foster collaboration with domestic and international partners to enable the Service
to operate across the entire border continuum
 be proactive and responsive to the challenges of the border environment through
the Reform Programme, transitioning to a new business model, modernising
business processes and systems, augmenting workforce capability and
strengthening the Service’s integrity culture and layered anti-corruption measures
 operate efficiently and effectively to achieve a sustainable four-year budget across a
number of diverse operational requirements by continuing to develop priority
settings to align with resource allocation
 maintain investment in key capital infrastructure that supports the Service’s
intelligence-led approaches as well as capability to support the Service’s operations
across a diverse range of activities protecting Australia’s border.
96
ACBPS Budget Statements
Outcome 1 Expense Statement
Table 2.1 provides an overview of the total expenses for outcome 1, by programme.
Table 2.1: Budgeted Expenses for Outcome 1
Program m e 1.1: Border Enforcem ent
Departmental expenses
Departmental appropriation 1
Expenses not requiring appropriation in the Budget year
2
Total for Program m e 1.1
Program m e 1.2: Border Managem ent
Departmental expenses
Departmental appropriation 1
Expenses not requiring appropriation in the Budget year
2
Total for Program m e 1.2
Program m e 1.3: Border Revenue
Departmental expenses
Departmental appropriation 1
Expenses not requiring appropriation in the Budget year
2
Total for Program m e 1.3
Program : Other Adm inistered
Departmental expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)
Expenses not requiring appropriation in the Budget year 2
Total for Program m e 1.1
2013-14
Estimated
actual
expenses
$'000
2014-15
Estimated
expenses
888,823
70,394
878,909
79,034
959,217
957,943
122,504
18,150
106,562
19,993
140,654
126,555
63,887
8,648
69,572
9,503
72,535
79,075
928
2,500
934
2,500
3,428
3,434
$'000
Outcom e 1 Totals by appropriation type
Administered Expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)
Expenses not requiring appropriation in the Budget year 2
Departmental expenses
Departmental appropriation 1
Expenses not requiring appropriation in the Budget year 2
928
2,500
934
2,500
1,075,214
97,192
1,055,043
108,530
Total expenses for Outcom e 1
1,175,834
1,167,007
2013-14
2014-15
Average Staffing Level (num ber) 3
5,000
4,920
1. Departmental Appropriation combines ‘Ordinary annual services (Appropriation Bill No. 1)’ and ‘Revenue
from independent sources (s31)’.
2. Expenses not requiring appropriation in the budget year is made up of Depreciation Expense,
Amortisation Expense, Makegood Expense and Audit Fees.
3. The finalisation of workforce planning which commenced in 2013-14 will see a slight drop of
approximately 80 ASL over 2014-15 which reflects 2013-14 Machinery of Government changes resulting
in the transfer of the Anti-Dumping Commission to the Department of Industry as well as aligning officers’
skills to deliver the future Australian Border Force.
Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of
the budget year as government priorities change.
97
ACBPS Budget Statements
Contributions to Outcome 1
Programme 1.1: Border Enforcement
Programme Objective
Protection of Australia’s border through:
 undertaking border activities that streamline processes for legitimate trade and
travel and prevent the illegal movement of people and goods across the border
 generating awareness of activity in Australia’s maritime domain and
coordinating whole-of-government efforts to mitigate, or eliminate, the risks
posed by civil maritime security threats (including illegal activity in protected
areas; illegal exploitation of natural resources; marine pollution; prohibited
imports and exports; illegal maritime arrivals; compromise to biosecurity; piracy,
robbery or violence at sea; and maritime terrorism). This includes support to the
whole-of-government effort to respond to people smuggling
 supporting whole-of-government delivery of integrated regulatory, transactional
and physical security measures that safeguard people, goods, vessels and aircraft
against border-related threats
 supporting cross-jurisdictional efforts at both domestic and international levels
to prevent, detect and disrupt the activities of organised crime syndicates.
Supports the following functions of partner agencies:
 Attorney-General’s Department — policy development and advice on law
enforcement matters/provision of information of national security value,
firearms and weapons, counter-terrorism, IP infringement under the Copyright
Act, prohibited and restricted goods, illegal drug interdiction, money laundering
and regional operations
 Australian Competition and Consumer Commission — prohibited and restricted
goods (e.g. cosmetic products)
 Australian Crime Commission — detection of harmful or illegal goods,
intelligence relating to prohibited goods and associated investigations
 Australian Federal Police — Crimes Act — illicit drugs, counterfeit credit cards,
detection of harmful or illegal goods, unlawful movement of currency and
associated investigations
 Australian Fisheries Management Authority — responsible for the
administration of legislation with respect to illegal foreign fishers
 Australian Maritime Safety Authority — aviation security operations/port
security, vessel operations and national search and rescue services provided by
the Rescue Coordination Centre
 Australian Transaction Reports and Analysis Centre (AUSTRAC) — declarations
for carrying greater than $10,000 in currency, BNI (Bearer Negotiable
Instruments)
 Department of Agriculture — detection of prohibited and restricted goods (e.g.
quarantine and bio-diversity), industry assistance schemes and illegal foreign
fishing operations
98
ACBPS Budget Statements
 Department of Communications — imports /exports through the international
postal stream
 Department of Defence — counter-proliferation, prohibited and restricted goods
(e.g. strategic weapons), concessions
 Department of Employment — prohibited and restricted goods (e.g. asbestos)
 Department of Environment — prohibited and restricted goods (e.g. Convention
on International Trade in Endangered Species of Wild Fauna and Flora)
 Department of Foreign Affairs and Trade — security of Australian passport data,
preferential and non-preferential trade schemes and agreements, prohibited and
restricted goods (e.g. counter-proliferation goods)
 Department of Health — referral of travellers who meet certain criteria,
prohibited and restricted goods (e.g. Pharmaceutical Benefits Scheme (PBS)
medicines), concessions, pandemic response and regional operations
 Department of Immigration and Border Protection — immigration functions,
illegal maritime arrivals operations and illegal foreign fishers
 Department of Industry — prohibited and restricted goods (e.g. diamonds)
 Department of Infrastructure and Regional Development — aviation security
operations, maritime security operations including offshore oil and gas security,
imported vehicles, port security and vessel and regional operations
 Department of the Prime Minister and Cabinet (Office of National Assessments)
— counter-terrorism
 Therapeutic Goods Administration — therapeutic drugs and substances (PBS).
99
ACBPS Budget Statements
Programme Expenses
 programme 1.1 is budgeted to incur total expenses of $957.9 million in 2014-15,
an overall decrease of $1.3 million when compared to total expenses provided in
2013-14. The decrease is a function of a reduction in annual departmental
expenses of $9.9 million offset by an increase in expenses not requiring
appropriation in the budget year of $8.6 million.
 the reduction in funding for the departmental expenses between 2013-14 and
2014-15 and the forward estimates is the result of previous decisions of
government and the net impact of new government decisions, including new
funding agreed for the 2014-15 budget year for the Smaller Government strengthen and enhance Australia’s border protection services measure ($20.1 million)
offset by the reduction in funding of $1.4 million due to the Efficiency dividend – a
further temporary increase of 0.25 per cent measure. The reduction between 2014-15
and 2015-16 is primarily due to the cessation of funding for the ACV Ocean
Protector in June 2015 ($53.2 million).The 2014-15 budget year and forward
estimates are also impacted by other minor movements in the estimates arising
from parameter adjustments and whole of government savings.
 the increase in expenses not requiring appropriation for Programme 1.1 from
2014-15 to 2016-17 reflects the increase in depreciation associated with the
recognition of a number of maritime assets that become fully operational across
these years including the Long Term Ashmore Capability (LTAC) and Cape
Class Fleet and other assets funded by the Smaller Government - strengthen and
enhance Australia’s border protection services measure.
Programme 1.1 expenses
Annual departmental expenses:
Expenses not requiring appropriation in
the Budget year 1
Total program m e expenses
2013-14 2014-15 2015-16 2016-17 2017-18
Estimated
Budget Forw ard Forw ard Forw ard
actual2
estimate estimate estimate
$'000
$'000
$'000
$'000
$'000
888,823 878,909 838,426 839,597 831,344
70,394
959,217
79,034
957,943
87,378
925,804
91,947
931,544
109,606
940,950
1. Expenses not requiring appropriation in the budget year is made up of Depreciation Expense,
Amortisation Expense, Makegood Expense, and Audit Fees.
2. $9.2 million attributed in 2013-14 relates to the 2013-14 MYEFO measures, Funding for pre-existing
measures affecting the public sector (2013-14 MYEFO pge 147 ).
100
ACBPS Budget Statements
Programme 1.1 deliverables
Process international air and sea passengers and crew by:
 undertaking pre-arrival and pre-departure risk assessments based on advance
traveller data, information and intelligence to identify potential persons of
interest
 assessing traveller information to provide advice about regulatory requirements
 performing primary interventions on arrival and departure for identity
verification, for legislative entry and exit processing and to activate secondary
assessment of persons of interests
 assessing travellers on arrival, including real-time officer assessment and
response activities and deployment of detector dogs
 performing secondary interventions on arrival and pre-departure for the
assessment of persons of interest (questioning, baggage examination and
personal search) and undertaking or referring for related follow-on activities.
Provide eligible travellers with the option for self-processing and clearance through
automated border control at a range of Australian international airports and
seaports.
Undertake inspection and examination activity in the international mail, air cargo
and sea cargo environments, to detect and prevent the import or export of
prohibited items and control the movement of restricted items.
Process vessels crossing the border by:
 assessing the risk of all reported vessels including performing whole-ofgovernment arrival and departure vessel processing functions;
 conducting targeted operational response1 against vessels assessed as high risk;
 targeting interventions2 with reported vessels to:
– identify and deter non-compliance
– inform and strengthen intelligence holdings
– test intervention and targeting parameters
– strengthen capabilities to deal with serious and organised crime.
Conduct land-based patrol and surveillance of the waterfront, remote areas and
regional ports, including through the deployment of mobile teams.
Formally investigate and potentially prosecute breaches of Australian border laws.
Evaluate and deploy a range of detection technologies.
Coordinate whole-of-government efforts to mitigate, or eliminate, the risks posed by
civil maritime security threats by detecting, reporting and responding to potential or
actual non-compliance with relevant laws in the Australian maritime jurisdiction,
including:
 the control and coordination of maritime domain awareness
 conducting aerial and commercial satellite surveillance
 coordinating surface response vessels
 appropriate threat and risk assessment
 processing of apprehended illegal foreign fishers onshore
 responding to and initial processing of mainland illegal maritime arrivals.
101
ACBPS Budget Statements
Targeted operational response means co-ordinated operational activity against an identified target (may
include joint agency response).
2 Interventions may include one or more of:
response to a request for activity on behalf of another border / intelligence agency
physical verification / identification of travellers
planned directed overt or covert patrol activity
vessel search
covert monitoring of crew and vessel movement
- intelligence collection
- CCTV monitoring.
102
ACBPS Budget Statements
Programme 1.1 Deliverables
Deliverables
Processing of international passengers (air
and sea):
arrivals
departures
Processing of international crew (air and
sea):
arrivals
departures
Total number of arriving travellers w ho
successfully cleared automated border
control systems
Total number of departing travellers w ho
successfully cleared automated border
control systems 1
Number of international vessel movements 1
Number of reported vessel arrivals 1
Number of vessels assessed as high risk1
Number of patrols conducted1
Number of referrals for formal investigation
received1,13
Volume of cargo subject to inspection and
examination2
Sea Cargo:
number of TEU inspected
number of TEU examined11
Air Cargo:
number of consignments inspected 11
number of consignments examined 1
Mail:
number of mail items inspected3,11,12
number of mail items examined1,4
Aerial surveillance coverage (square
nautical miles):
ACBPS contracted aircraft and RAAF
assets (square nautical miles) 5
Commercial contracted satellite (square
nautical miles) 7
Southern Ocean vessel surveillance (patrol
days) 6,7
Northern w aters surveillance ACV Triton
(patrol days) 6,8
Ashmore Vessel (station and steaming
days) 9
ACBPS Marine Unit (patrol days)
10
2013-14
Estimated
actual
2014-15
Budget
2015-16
Forw ard
year 1
2016-17
Forw ard
year 2
2017-18
Forw ard
year 3
16.848m
16.626m
17.973m
17.760m
18.952m
18.728m
19.878m
19.644m
20.849m
20.603m
1.479m
1.473m
1.566m
1.561m
1.644m
1.640m
1.714m
1.710m
1.787m
1.784m
5.20m
5.52m
5.82m
6.12m
6.44m
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
101,500
14,200
101,500
15,500
101,500
15,500
101,500
15,500
101,500
15,500
1.54m
-
2.0m
-
2.0m
-
2.0m
-
2.0m
-
41.7m
-
50.0m
-
50.0m
-
50.0m
-
50.0m
-
144.5m
146.0m
136.0m
136.0m
129.0m
9.6m
9.6m
9.6m
9.6m
9.6m
180
172
80
80
80
308
154
-
-
-
191
320
320
320
320
2,400
2,400
2,400
2,400
2,400
Note: Targets relating to deliverables across the forward estimates have been developed on the basis of
the operational risks and environment that existed when the 2014-15 Portfolio Budget Statements were
developed. Due to the dynamic nature of the operational environment, future targets may need to be varied
depending on the risks faced at that time.
TEU = twenty-foot equivalent unit.
1.
Performance cannot be forecast reliably. Actual results will be reported in the Annual Report.
103
ACBPS Budget Statements
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
All cargo is risk assessed.
Inspection may include the use of technologies (including x-ray), detector dogs.
Examination means physically opened by the ACBPS.
The targets are based on the contribution made by both ACBPS and Defence Force assets. The
reduction in 2015-16 and 2016-17 reflects the cessation of funding for 2,000 aerial surveillance hours
delivered by Reims aircraft in 2014-15. The targets for 2014-15 onwards are based on the premise that
funding for increased surveillance hours will be fully allocated to the Dash-8 aircraft with the reduction in
2017-18 reflecting the cessation of this additional funding.
Deliverable for 2014-15 comprises 92 patrol days for the ACV Ocean Protector and 80 days for the
ADV Ocean Shield. Funding for ACV Ocean Protector will terminate 31 December 2014.
Funding for the ongoing programme will be considered at a future date.
Programme will terminate in December 2014.
Ashmore Guardian was deployed near-permanently at the Ashmore Reef National Nature Reserve and
Cartier Island Marine Reserve until December 2013. The vessel will be replaced by a long-term
capability expected to be operational in mid-2014.
In addition to the ACBPS Marine Unit assets, on any given day, the Australian Navy provides seven of
the fourteen Armidale Class Patrol Boats in support of Operation Resolute. Another two boats can also
be made available on request.
The increase in targets for the budget and forward years reflects the additional deliverables /
appropriation for the Tackling Crime - increased cargo and mail screening at the border measure.
The amalgamation of previous measures (number of parcels / EMS / registered items inspected and
number of letter class mail items inspected) will enable a more flexible response to shifts in risk
between mail classes and more effective management of increasing volumes.
Formal investigation is conducted by the Investigations, Compliance and Enforcement (ICE) and
Special Investigations and Programmes (SIP) branches.
104
ACBPS Budget Statements
Programme 1.1 Key Performance Indicators
Key Performance Indicator
2013-14
Estimated
actual
2014-15
Budget
2015-16
Forw ard
year 1
2016-17
Forw ard
year 2
2017-18
Forw ard
year 3
92%
92%
92%
92%
92%
-
-
-
-
-
95%
95%
95%
95%
95%
30%
30%
30%
30%
30%
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Percentage of passengers processed
w ithin 30 minutes of joining the inw ards
queue
Number of arriving international air
passenger referrals to the Department of
Immigration and Border Protection1
Traveller satisfaction w ith primary line
services
Percentage of arriving travellers w ho
successfully cleared automated border
control systems
Percentage of departing travellers w ho
successfully cleared automated border
control systems 1
Number of detections and interceptions of
suspected illegal entry vessels 1
Number of illegal maritime arrivals
intercepted at sea (including ship’s crew ) 1,6
Number of mainland illegal maritime arrivals
responded to and processed 1
Number of apprehensions of illegal foreign
fishing vessels 3
Number of illegal foreign fishers
apprehended and processed
Percentage of reported vessels risk
assessed at first port
Percentage of high risk vessels w here
targeted operational responses w ere
performed
Number of reported vessels subject to
targeted intervention activities 1
Number and w eight of illicit tobacco and
cigarette detections in the sea cargo
stream1
Number of undeclared detections of
conventional firearms, parts and
accessories and magazines 1,7
Value of undeclared currency 1
Number and w eight of illicit drug detections 1
Percentage of referrals accepted for formal
investigation4
Percentage of high-priority cases accepted
for formal investigation4
Percentage of prosecution briefs completed
as the result of a formal investigation that
resulted in a conviction5
45
45
45
45
45
400
400
400
400
400
100%
100%
100%
100%
100%
100% 85-100% 85-100% 85-100% 85-100%
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
18-25%
18-25%
18-25%
18-25%
18-25%
80-90%
80-90%
80-90%
80-90%
80-90%
85-95%
85-95%
85-95%
85-95%
85-95%
105
ACBPS Budget Statements
Programme 1.1 Key Performance Indicators (continued)
Key Performance Indicator
2013-14
Estimated
actual
2014-15
Budget
2015-16
Forw ard
year 1
2016-17
Forw ard
year 2
2017-18
Forw ard
year 3
-
-
-
-
-
Number of potential irregular, unregulated
and unreported vessels detected in
Australia’s Exclusive Economic Zone in the
Southern Ocean1
Number of irregular, unregulated and
unreported vessels boarded in the
Southern Ocean1
Number of irregular, unregulated and
unreported vessels apprehended in the
Southern Ocean1
Number of sightings of potentially illegal
foreign fishing vessels in Australian
northern w aters 2
Note: Targets relating to key performance indicators across the forward estimates have been developed on
the basis of the operational risks and environment that existed when the 2014-15 Portfolio Budget
Statements were developed. Due to the dynamic nature of the operational environment, future targets may
need to be varied depending on the risks faced at that time.
1.
Performance cannot be forecast reliably. Actual results will be included in the Annual Report.
2.
Sightings of Type 3 and Type 4 fishing vessels are generated from reports by Border Protection
Command surveillance units, including ACBPS and Defence Force. The number of sightings cannot be
forecast through any reliable statistical or other method. Actual sightings and the associated historical
trends will be reported in the annual report.
3.
The total number of apprehensions by ACBPS and Defence Force assets.
4.
Formal investigations are conducted by the ICE and SIP Branches and refer to suspected breaches of
Australia’s border controls.
5.
This indicator refers to prosecution briefs prepared in response to a formal investigation and dealt with
by the courts. Formal investigations are conducted by the ICE and SIP Branches. ‘Conviction’ includes
guilty verdicts where no conviction is recorded.
6.
This includes IMA’s transferred to Australian Government authorities in Australian territory.
7.
The term ‘Conventional Firearms’ does not include firearm categories such as imitation, airguns, BB
Guns and paintball guns, but includes all other firearms.
106
ACBPS Budget Statements
Programme 1.2: Border Management
Programme Objective
The Border Management programme provides the legislative and policy framework
that underpins our Border Enforcement activities.
Deliver effective border management by regulating and facilitating legitimate trade
through:
 strategy, legislation and policy that supports the movement of travellers and
trade across the border, enables the collection of duties and taxes and supports
Australian industry
 improving economic competitiveness and productivity by fostering rapid
movement and border entry or exit
 undertaking domestic and international engagement to support the development
and delivery of customs and trade strategy, policy and systems and delivery of
border management services
 ensuring compliance with border controls and the requirements of systems and
processes.
Supports the following functions of partner agencies:
 Attorney-General’s Department—information of national security value, counterterrorism, firearms and weapons, IP infringement under the Copyright Act, illegal
drug interdiction, money laundering, and other prohibited and restricted goods,
policy development and advice on law enforcement matters/ provision of
intelligence (ASIO)
 Australian Bureau of Statistics—statistics
 Australian Competition and Consumer Commission—prohibited and restricted
goods (e.g. cosmetic products)
 Department of Agriculture—prohibited and restricted goods (e.g. quarantine and
bio-diversity), industry assistance schemes
 Department of Defence—counter-proliferation, prohibited and restricted goods
(e.g. strategic weapons), concessions
 Department of Employment —prohibited and restricted goods (e.g. asbestos)
 Department of Environment—prohibited and restricted goods (e.g. Convention on
International Trade in Endangered Species of Wild Fauna and Flora)
107
ACBPS Budget Statements
 Department of Foreign Affairs and Trade—preferential and non-preferential trade
schemes and agreements, prohibited and restricted goods (e.g. counterproliferation goods)
 Department of Health —prohibited and restricted goods (e.g. PBS medicines),
concessions and pandemic response
 Department of Industry—intellectual property rights, trademarks, anti-dumping,
preferential and non-preferential trade schemes, regulated, prohibited and
restricted goods (e.g. diamonds), Industry assistance (e.g. Schedule 4
manufacturing concessions, TCS, Drawbacks)
 Department of Infrastructure and Regional Development—imported vehicles and
port security
 Therapeutic Goods Administration—therapeutic drugs and substances (PBS).
Programme Expenses
 programme 1.2 is budgeted to incur total expenses of $126.6 million in 2014-15,
an overall decrease of $14.1 million when compared to total expenses provided in
2013-14. The decrease is a function of a reduction in annual departmental
expenses of $15.9 million offset by an increase in expenses not requiring
appropriation in the budget year of $1.8 million.
 the reduction in funding for the departmental expenses between 2013-14 and
2014-15 and the forward estimates is the result of previous decisions of
government and the net impact of new government decisions including a
reduction in funding due to the transfer of the Anti-Dumping Commission
function to the Department of Industry and the termination of funding for the
measure Combatting people smuggling – prevention and disruption activities and
Reducing inbound duty free allowances for tobacco, including changes to the by-law
adjustment. The reduction in funding is offset by additional funding in 2014-15
for the Smaller Government - strengthen and enhance Australia’s border protection
services and Combating people smuggling - international engagement measures. The
2014-15 budget year and forward estimates are also impacted by other minor
movements in the estimates arising from parameter movements and whole of
government savings.
 the increase in expenses not requiring appropriation from 2014-15 to 2016-17
reflects the increase in depreciation associated with the assets funded by the
Smaller Government - strengthen and enhance Australia’s border protection services
measure.
108
ACBPS Budget Statements
Programme 1.2 expenses
Annual departmental expenses:
2013-14 2014-15 2015-16 2016-17 2017-18
Estimated
Budget Forw ard Forw ard Forw ard
actual2
estimate estimate estimate
$'000
$'000
$'000
$'000
$'000
122,504 106,562 104,190 105,356 100,504
Expenses not requiring appropriation in
the Budget year 1
Total program m e expenses
18,150
140,654
19,993
126,555
21,631
125,821
22,655
128,011
27,218
127,722
1. Expenses not requiring appropriation in the budget year is made up of Depreciation Expense,
Amortisation Expense, Makegood Expense, and Audit Fees.
2. $1.1 million attributed in 2013-14 relates to the 2013-14 MYEFO measures, Funding for pre-existing
measures affecting the public sector (2013-14 MYEFO page 147).
Programme 1.2 deliverables
Regulate and facilitate legitimate trade through:
 development and delivery of customs and trade strategy, legislation and policy,
including:
– provision of tariff classification, valuation and rules of origin advice services
to importers and exporters
– issuing broker, depot and warehouse licences
 effective management of traveller and cargo management processes and
information systems
 provision of import and export data and statistics.
Undertake effective risk-based compliance activities to promote observance of
Australian border laws as they relate to the movement of cargo.
109
ACBPS Budget Statements
Programme 1.2 deliverables
Deliverables
Customs broker licences:1
number of applications received2
number issued2
Customs depot licences:1
number of applications received2
number issued2
Customs w arehouse licences:1
number of applications received2
number issued2
Number of tariff classification, valuation and
rules of origin advices completed2
Compliance activities:1
number of customs cargo control
checks 2,3
targeted import/export declarations
assessed pre-clearance2
import/export declarations assessed
pre-clearance through general monitoring
program
import/export declaration lines assessed
as a result of voluntary disclosures 2
Number of customs import declarations
finalised
2013-14
Estimated
actual
2014-15
Budget
2015-16
Forw ard
year 1
2016-17
Forw ard
year 2
2017-18
Forw ard
year 3
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
7,000
7,000
7,000
7,000
7,000
-
-
-
-
-
3.7m
3.7m
3.8m
4.0m
4.1m
Number of export declarations finalised
1.37m
1.41m
1.45m
1.50m
1.55m
Number of imported air cargo consignments
reported
33.3m
40.0m
46.7m
52.4m
58.1m
2.8m
3.0m
3.1m
3.2m
3.4m
Number of imported sea cargo reports 4
Note: Targets relating to deliverables across the forward estimates have been developed on the basis of the
operational risks and environment that existed when the 2014-15 Portfolio Budget Statements were
developed. Due to the dynamic nature of the operational environment, future targets may need to be varied
depending on the risks faced at that time.
1.
These measures appear in both programmes 1.2 and 1.3 as they support both programmes.
2.
Performance cannot be forecast reliably. Actual results will be included in the Annual Report.
3.
Customs cargo control and compliance activity conducted at wharves, airports, depots, warehouses
and cargo terminal operators.
4.
This measure was previously described as “Number of Imported Sea Cargo Manifest Lines Reported”.
The description of the measure has been refined to reflect more accurately the statistic while
maintaining the historical series. ACBPS will review key workload statistics for continuing relevance
and completeness as part of the 2015-16 PBS.
110
ACBPS Budget Statements
Programme 1.2 Key Performance Indicators
Key Performance Indicator
Proportion of customs broker licence
applications processed in accordance w ith
client service standards 2
Proportion of depot licence applications
processed in accordance w ith client
service standards 2
Proportion of w arehouse licence
applications processed in accordance w ith
client service standards 2
Proportion of tariff classification, valuation
and rules of origin advices completed in
accordance w ith client service standards
Number of external merit and judicial review
applications on matters, including tariff
classification under Schedule 4 of the
Customs Tariff Act, valuation or rules of
origin finalised during the performance
period w here the duty w as paid under
protest under section 167 of the Customs
Act 1901 1
2013-14
Estimated
actual
2014-15
Budget
2015-16
Forw ard
year 1
2016-17
Forw ard
year 2
2017-18
Forw ard
year 3
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
85%
85%
85%
85%
85%
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
99.7%
99.7%
99.7%
99.7%
99.7%
98%
98%
98%
98%
98%
Number of external merit and judicial review
applications finalised that overturned an
ACBPS administrative review decision
w here the duty w as paid under protest 1
Proportion of compliance activities
identifying a significant control breach: 2
customs cargo control checks 1,3
targeted import/export declarations
assessed pre-clearance1
Proportion of cargo (total bills) reported in
line w ith legislated timeframes:
sea cargo1
air cargo1
Sanctions other than prosecutions:
number of infringement notices served 1,2
number of licences cancelled
1
Availability of electronic cargo systems to
ACBPS clients (excluding scheduled
outages)
Proportion of electronically lodged cargo
documents w here a response message is
transmitted w ithin client service standards 4
111
ACBPS Budget Statements
Programme 1.2 Key Performance Indicators (continued)
Note: Targets relating to key performance indicators across the forward estimates have been developed on
the basis of the operational risks and environment that existed when the 2014-15 Portfolio Budget
Statements were developed. Due to the dynamic nature of the operational environment, future targets may
need to be varied depending on the risks faced at that time.
1.
Performance cannot be forecast reliably. Actual results will be included in the Annual Report.
2.
These measures appear in both programmes 1.2 and 1.3 as they support both programmes.
3.
Customs cargo control and compliance activity conducted at wharves, airports, depots, warehouses
and cargo terminal operators.
4.
Client Service Standard for non-batched (regular) flow of industry messages is maintained at 5 minutes.
Client Service Standard for batched flow of industry messages is set at 15 minutes.
Programme 1.3: Border Revenue Collection
Programme Objective
Effective collection of revenue at the border by:
 providing assurance that the customs duty, indirect taxes and charges payable
on imported goods are correctly assessed, reported and paid, and that revenue
concessions, exemptions and refunds are correctly applied

administering the Tourist Refund Scheme and collecting the Passenger
Movement Charge

ensuring compliance with border revenue requirements.
Supports the following functions of partner agencies:
 Australian Bureau of Statistics—statistics

Australian Taxation Office—Goods and Services Tax, Wine Equalisation Tax,
Tourist Refund Scheme, Luxury Car Tax and other revenue

Department of Agriculture– Cheese and Curd Quota

Department of Industry—all concessions

Department of the Treasury—excise-equivalent goods and drawbacks.
112
ACBPS Budget Statements
Programme Expenses

programme 1.3 is budgeted to incur total expenses of $79.1 million in 2014-15, an
increase of $6.5 million when compared to funding provided in 2013-14. The
increase is a function of an increase in annual departmental expenses of $5.7
million and expenses not requiring appropriation in the budget year of
$0.9 million.

the increase in annual departmental expenses between 2013-14 and 2014-15 and
subsequent movements across the forward estimates is primarily due to the
funding associated with the Smaller Government - strengthen and enhance
Australia’s border protection services measure. The 2014-15 Budget and forward
estimate years are also impacted by adjustments resulting from parameter
movements and whole of government savings.

the movement between years across the forward estimates for expenses not
requiring appropriation is due to the profiling of capital that has been agreed for
the Smaller Government - strengthen and enhance Australia’s border protection
services measure.
113
ACBPS Budget Statements
Programme 1.3 expenses
2013-14
Estimated
actual2
$'000
Annual departmental expenses:
Expenses not requiring appropriation in
63,887
2014-15 2015-16 2016-17 2017-18
Budget Forw ard Forw ard Forw ard
estimate estimate estimate
$'000
$'000
$'000
$'000
69,572
69,734
66,322
65,610
the Budget year 1
8,648
9,503
10,242
10,732
2,876
Total program m e expenses
72,535
79,075
79,976
77,054
68,486
1. Expenses not requiring appropriation in the budget year is made up of Depreciation Expense,
Amortisation Expense, Makegood Expense, and Audit Fees.
2. $0.2 million attributed in 2013-14 relates to the 2013-14 MYEFO measures, Funding for pre-existing
measures affecting the public sector (2013-14 MYEFO page 147).
Programme 1.3 deliverables
Effectively manage revenue collection by:
 providing assurance that border revenue administered by the ACBPS and
revenue collected on behalf of other agencies is correctly assessed, reported and
paid

providing assurance revenue is protected by checking the correct application of
refunds, concessions and exemptions

undertaking effective risk-based investigations and compliance activities, to
promote observance of Australian border laws as they relate to the revenue
reporting and payment obligations

collecting and administering the Passenger Movement Charge and the Tourist
Refund Scheme.
114
ACBPS Budget Statements
Programme 1.3 deliverables
Deliverables
Collection of revenue associated w ith
passenger movements
Significant revenues collected (including
Customs Duty, Passenger Movement
Charge, Import Processing Charge and GST
collected)
Duty concessions:
Tariff Concessions System (range)
all other concessions schemes (range)
Administration of the Tourist Refund
Scheme:1
number of assessed refund declarations
number of approved refund declarations
value of approved refund declarations
Administration of the Refund Scheme: 1
number of assessed refund declarations
number of approved refund declarations
value of approved refund declarations
Administration of the duty draw back
number of draw back claims lodged
value of draw backs paid
Customs broker licences: 2
number of applications received 1
number issued1
Customs depot licences:2
number of applications received 1
number issued1
Customs w arehouse licences: 2
number of applications received 1
number issued1
Compliance activities:2
number of customs cargo control checks 1,3
targeted import/export declarations
assessed pre-clearance1
import/export declarations assessed preclearance through general monitoring
program
import/export declaration lines assessed
as a result of voluntary disclosures 1
2013-14
Estimated
actual
2014-15 2015-16 2016-17 2017-18
Budget Forw ard Forw ard Forw ard
year 1
year 2
year 3
$850.0m $907.9m $957.4m$1,007.9m$1,059.9m
$13,464m $14,086m $14,385m $15,507m $16,240m
$1,868m $2,028m $2,187m $2,370m $2,540m
to
to
to
to
to
$2,064m $2,241m $2,417m $2,620m $2,807m
$296m to $331m to $291m to $262m to $252m to
$327m
$366m
$322m
$289m
$279m
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
7,000
-
7,000
-
7,000
-
7,000
-
7,000
-
Note: Targets relating to deliverables across the forward estimates have been developed on the basis of the
operational risks and environment that existed when the 2014-15 Portfolio Budget Statements were
developed. Due to the dynamic nature of the operational environment, future targets may need to be varied
depending on the risks faced at that time.
1.
Performance or volume cannot be forecast reliably. Actual results will be included in the Annual Report.
2.
These measures appear in both programmes 1.2 and 1.3 as they support both programmes.
3.
Customs cargo control and compliance activity conducted at wharves, airports, depots, warehouses
and cargo terminal operators.
115
ACBPS Budget Statements
Programme 1.3 Key Performance Indicators
Key Performance Indicator
Proportion of refunds under the Refund
Scheme delivered in accordance w ith client
service standards
Proportion of draw backs delivered in
accordance w ith client service standards
Number of external merit and judicial review
applications on refund and draw back claims
finalised during the performance period 1
Number of external merit and judicial review
applications finalised that overturned an
ACBPS decision on refund or draw back
claims 1
Number of external merit and judicial review
applications finalised during the performance
period on an ACBPS decision made under
Part XVA of the Customs Act 1901 1
Number of external merit and judicial review
applications finalised that overturned an
ACBPS decision under Part XVA of the
Customs Act 1901 1
Proportion of customs broker licence
applications processed in accordance w ith
client service standards 2
Proportion of depot licence applications
processed in accordance w ith client service
standards 2
Proportion of w arehouse licence
applications processed in accordance w ith
client service standards 2
Proportion of compliance activities identifying
a significant control breach:2
customs cargo control checks 1,3
targeted import/export declarations
assessed pre-clearance 1
Sanctions other than prosecutions: 2,4
number of infringement notices served 1
number of licences cancelled 1
Value of revenue understatements identified
from investigation and compliance
activities 1,5
2013-14
Estimated
actual
2014-15 2015-16 2016-17 2017-18
Budget Forw ard Forw ard Forw ard
year 1
year 2
year 3
90%
90%
90%
90%
90%
90%
90%
90%
90%
90%
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Note: Targets relating to key performance indicators across the forward estimates have been developed on the
basis of the operational risks and environment that existed when the 2014-15 Portfolio Budget Statements were
developed. Due to the dynamic nature of the operational environment, future targets may need to be varied
depending on the risks faced at that time.
1.
Performance or volume cannot be forecast reliably. Actual results will be included in the Annual Report.
2.
These measures appear in both programmes 1.2 and 1.3 as they support both programmes.
3.
Customs cargo control and compliance activity conducted at wharves, airports, depots, warehouses and cargo
terminal operators.
4.
Prosecution activity related to fraud reported under programme 1.1.
5.
Previously this KPI recorded net revenue adjustments from investigation and compliance activities. As the
ACBPS investigation and compliance effort is focussed on detecting revenue understatements rather than
revenue overstatements, the indicator has been adjusted accordingly.
116
ACBPS Budget Statements
Section 3: Explanatory Tables and Budgeted Financial
Statements
3.1
EXPLANATORY TABLES
Section 3 presents explanatory tables and budgeted financial statements which provide
a comprehensive snapshot of agency finances for the 2014-15 budget year. It explains
how budget plans are incorporated into the financial statements and provides further
details of the reconciliation between appropriations and programme expenses,
movements in administered funds, special accounts and government indigenous
expenditure.
3.1.1: Movement of Administered Funds Between Years
The ACBPS has not moved any administered funds between years.
3.1.2 Special Accounts
Special Accounts provide a means to set aside and record amounts used for specified
purposes. Special Accounts can be created by a Finance Minister’s Determination
under the FMA Act or under separate enabling legislation. Table 3.1.2 shows the
expected additions (receipts) and reductions (payments) for each account used by
ACBPS.
Table 3.1.2: Estimates of Special Account Flows and Balances
Other Trust Moneys-FMA
Act s20 (A)
Security Deposits-FMA Act
s20 (A)
Services for Other Entities
and Trust Moneys SpecialFMA Act s20 (A)
Total Special Accounts
2014-15 Budget estim ate 1
Opening
balance
2014-15
2013-14
Outcome
$'000
1
1
1
1
1
1
Closing
Receipts Payments Adjustments balance
2014-15 2014-15
2014-15 2014-15
2013-14 2013-14
2013-14 2013-14
$'000
$'000
$'000
$'000
-
-
-
-
-
-
-
-
-
-
-
Total Special Accounts
2013-14 estimated actual 1
(A) = Administered
1. The estimates have been revised to reflect the expected cessation on 30 June 2014 of the Financial
Management and Accountability Act 1997 (FMA Act) which is being replaced by the Public Governance,
Performance and Accountability Act 2013 (PGPA Act) from 1 July 2014. All legislative instruments,
including Special Account determinations, made under the authority of the FMA Act automatically lose
their legal effect once the FMA Act ceases. The current Special Accounts are not expected to be
re-established under the PGPA Act.
117
ACBPS Budget Statements
3.1.3 Australian Government Indigenous Expenditure
The ACBPS has three internally funded Indigenous programs:
 National Indigenous Programs—Indigenous Cadets and Indigenous Graduates
(funded separately)
 Indigenous Mariner Program – this program engages and trains Torres Strait
Islanders as Marine Crew to serve in the Torres Strait and
 Indigenous Ranger Program - to improve ACBPS capacity for inshore surveillance
and response to illegal foreign fishing.
National Indigenous Programs
The ACBPS participates, where suitable candidates can be identified, in the Australian
Public Service Indigenous Employment Project by recruiting into the National
Indigenous Cadetship and Graduate Programs, thereby contributing to the overall
increase in numbers of Indigenous employees.
In 2015 ACBPS intends to have one Indigenous Graduate commencing in 2015.
However, there is currently no intention to recruit any Indigenous Cadets.
Graduate trainees participate in a 12-month program which offers the following:
 three workplace rotations
 a Diploma of Government and further personal skill development workshops, and
 a permanent Customs Level 2 (APS 5) position on successful completion of the
program.
Currently the ACBPS is not able to access the Indigenous Traineeship program as
applicants for this program are assessed against the APS 1 classification level, where
the entry level for ACBPS officers at the border are at the APS 3 level.
Indigenous Mariner Program
This an entry-level recruitment program specifically for Torres Strait Islanders to join
the Customs Marine Unit for twelve months as sea-going crew. In addition to on-board
marine duties, trainees are given the opportunity to attend training courses to obtain
qualifications in first aid, shipboard safety and radio operation. Once the program is
completed trainees can apply as part of the Level 1 recruitment rounds for ongoing
positions. It is proposed to commence a recruitment campaign to engage cadets during
the 2014-15 financial year.
Indigenous Ranger Program
ACBPS has formal and informal arrangements with many Indigenous Rangers group
throughout Northern Australia. The informal arrangements include Officers from
Enforcement Operations visiting many of these communities on an ad hoc basis
throughout the year while conducting remote patrols (both vehicle and inshore vessel
patrols). The intention of these patrols is to encourage the communities to watch out
for potential illegal border landings and to report to ACBPS.
ACBPS has formal arrangements with the Djelk Rangers in Maningrida and key
islands in the Torres Strait to assist with the reporting of potential border breaches.
118
ACBPS Budget Statements
Table 3.1.3: Australian Government Indigenous Expenditure (AGIE)
Bill
No. 1
$'000
(A)
Appropriations
Bill Special
Total
No. 2 approp approp
$'000
$'000
$'000
(B)
(C)
(D)
Total Programme
$'000
(E)=(D)
(F)
Australian Custom s and
Border Protection
Service
Outcom e 1
Departmental 2014-15
Departmental 2013-14
Total outcome 2014-15
Total outcome 2013-14
529
757
529
757
-
-
529
757
529
757
529 1.1, 1.4
757 1.1, 1.2
529
757
-
Total AGIE 2014-15
Total AGIE 2013-14
529
757
-
-
529
757
529
757
-
119
ACBPS Budget Statements
3.2
BUDGETED FINANCIAL STATEMENTS
3.2.1 Differences in Agency Resourcing and Financial Statements
There is no material difference between the agency resourcing and financial
statements.
3.2.2 Analysis of Budgeted Financial Statements
Departmental
Income statement
The movement in appropriation revenue between 2013–14 and 2014–15 is due to the
net impact of the transfer of the Anti-Dumping Commission to the Department of
Industry ($60.4 million) on 27 March 2014 which implemented the government’s
machinery of government changes and the impact of funding that terminates in June
2014. The reduction is offset by additional funding received in 2014–15 as part of
government decisions. The net additional funding received in 2014-15 is also impacted
by both savings and efficiencies agreed by government across a number of budget
years and the impact of wage and price adjustments.
The decrease in the revenue from government (appropriations) of $23.0 million
between 2013–14 and 2014–15 is primarily due to the net impact of additional funding
for the following:
-
an increase of $3.7 million for the Combating people smuggling – international
engagement measure impacting on 2014-15 only
-
an increase of $30.2 million for the Smaller Government - strengthen and
enhance Australia’s Border protection services measure.
offset by decreases in funding in 2014–15 for the following:
-
$1.7 million for the Efficiency dividend – a further temporary increase of 0.25
per cent measure
-
$10.5 million in funding for 2013-14 reflecting an adjustment for Funding
for pre-existing measures affecting the public sector
-
a net reduction in funding of $10.6 million for the transfer of the AntiDumping Commission from ACBPS to the Department of Industry; and
-
a net reduction in funding of $1.4 million for the Revised Occupational
Density Target [PRODAC] measure.
The balance of the decrease in funding between 2013–14 and 2014–15 is due to
previous decisions of government and the cumulative effect of the changes in wage
and price indices adjustments from both the current and prior periods.
The decrease in revenue from government across the forward estimates from 2014-15
to 2015-16 is a function of the impacts of terminating measures, with the most
noticeable being the cessation of the measures that provide funding for the leases for
ACV Triton ($16.8 million) and ACV Ocean Protector ($25.0 million).
In addition, the revenue from government across the forward estimates is also
impacted by the change in growth of passenger volumes resulting in decreased
120
ACBPS Budget Statements
funding received through the Passenger Workload Growth Model offset by the impact
of adjustments to wage and price indices adjustments.
Revenue estimated to be received from the sale of goods and services remains
relatively stable between 2013–14 and 2014–15.
Balance sheet
The ACBPS’s net asset (equity) position for 2014-15 is estimated to be $588.5 million,
representing an increase of $61.7 million from the 2013-14 revised budget position
($526.8 million). The net increase in the Service’s net equity position is due to
additional funding agreed for capital investment.
There is the potential for the asset and equity levels to change from budgeted levels as
a result of a range of adjustments being made to the ACBPS’s balance sheet as part of
the finalisation of the 2013-14 financial statements.
Administered
Income statement
In 2014–15 the ACBPS is estimated to collect $9,269.3 million in customs duty, an
increase of $240.7 million (or 2.8%) over the 2013–14 estimate. This increase is due
primarily to the expected increase in revenue collections in 2014–15 across all duty
categories with the exception of textiles, clothing and footwear (TCF) due to a TCF
Tariff rate cut from 1 January 2015.
The ACBPS will also administer the collection of $1,254.4 million in other taxes, fines
and fees revenue in 2014–15. Revenue collected as other taxes, fines and fees
comprises $907.9 million for the passenger movement charge and $346.5 million for the
import processing charge in 2014–15.
The collection of the passenger movement charge is estimated to increase by
$58.0 million in 2014–15 due to the estimated growth in international passenger
movements. Collections of the import processing charge in 2014–15 are estimated to be
$346.5 million, an increase of $103.2 million compared to the revised budget estimate
for 2013–14. The increase in revenue generated from the import processing charge
reflects the full-year impact of the increase to the rate for this charge combined with
the growth in imports. The ACBPS has estimated that $360.0 million will be required
to be paid as customs duty refunds and drawbacks.
Schedule of budgeted assets and liabilities
The budgeted total administered assets position for the ACBPS in 2014-15 is
$240.6 million, compared to $238.1 million in 2013-14, which is due primarily to an
increase in other receivables related to customs duty.
Total liabilities administered by the ACBPS remain steady between 2013-14 and
2014-15 and the forward years.
121
ACBPS Budget Statements
3.2
BUDGETED FINANCIAL STATEMENTS TABLES
Departmental
Table 3.2.1: Comprehensive Income Statement (Showing Net Cost of Services)
for the period ended 30 June
Estimated
actual
2013-14
$'000
EXPENSES
Employee benefits
Suppliers
Depreciation and amortisation
Total expenses
Budget
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
548,352
544,726
544,954
553,260
549,269
527,611
511,057
468,134
458,753
448,927
96,443
107,790
118,513
124,596
138,962
1,172,406 1,163,573 1,131,601 1,136,609 1,137,158
LESS:
OWN-SOURCE INCOME
Ow n-source revenue
Sale of goods and rendering of services
Other
Total ow n-source revenue
72,666
4,047
76,713
74,654
4,047
78,701
74,576
4,047
78,623
71,204
4,047
75,251
71,204
5,000
76,204
Gains
Other gains
Total gains
Total ow n-source incom e
749
749
77,462
740
740
79,441
738
738
79,361
738
738
75,989
738
738
76,942
Net cost of (contribution by)
services
1,094,944 1,084,132 1,052,240 1,060,620 1,060,216
Revenue from Government
999,383
976,342
933,727
936,024
921,254
Surplus (Deficit) before incom e tax
Income tax expense
Surplus (Deficit) after incom e tax
OTHER COMPREHENSIVE INCOME
Item s not subject to subsequent
reclassification to profit or loss
Changes in asset revaluation surplus
(95,561)
(107,790)
(118,513)
(124,596)
(138,962)
(95,561)
(107,790)
(118,513)
(124,596)
(138,962)
Total other com prehensive incom e
after incom e tax
Total com prehensive incom e (loss)
attributable to the Australian
Governm ent
-
-
-
-
-
-
-
-
-
-
(95,561)
122
(107,790)
(118,513)
(124,596)
(138,962)
ACBPS Budget Statements
Table 3.2.1: Comprehensive Income Statement (Showing Net Cost of Services)
for the period ended 30 June (continued)
Note: Im pact of Net Cash Apppropriation Arrangem ents
2013-14
2014-15
$'000
$'000
Total Com prehensive Incom e
(loss) excluding depreciation/
am ortisation expenses
previously funded through
revenue appropriations.
882
less depreciation/amortisation expenses
previously funded through revenue
appropriations
Total Com prehensive Incom e
(loss) - as per the Statem ent of
Com prehensive Incom e
2015-16
$'000
2016-17
$'000
2017-18
$'000
-
-
-
96,443
107,790
118,513
124,596
138,962
(95,561)
(107,790)
(118,513)
(124,596)
(138,962)
Prepared on Australian Accounting Standards basis
123
ACBPS Budget Statements
Table 3.2.2: Budgeted Departmental Balance Sheet (as at 30 June)
Estimated
actual
2013-14
$'000
ASSETS
Financial assets
Cash and cash equivalents
Trade and other receivables
Other financial assets
Total financial assets
Non-financial assets
Land and buildings
Property, plant and equipment
Intangibles
Inventories
Other non-financial assets
Total non-financial assets
Assets held for sale
Total assets
LIABILITIES
Payables
Suppliers
Other payables
Total payables
Budget
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
8,265
191,078
855
200,198
8,265
191,078
855
200,198
8,265
191,078
855
200,198
8,265
191,078
855
200,198
8,265
191,078
855
200,198
150,580
288,900
178,674
2,474
13,214
633,842
152,367
364,082
163,424
2,474
13,214
695,561
161,765
430,377
172,780
2,474
13,214
780,610
153,806
404,320
189,818
2,474
13,214
763,632
123,059
362,846
202,930
2,474
13,214
704,523
834,040
895,759
980,808
963,830
904,721
38,144
50,474
88,618
38,144
50,474
88,618
38,144
50,474
88,618
38,144
50,474
88,618
38,144
50,474
88,618
Provisions
Employee provisions
191,645
191,646
191,645
191,644
191,643
Other provisions
27,017
27,017
27,017
27,017
27,017
Total provisions
218,662
218,663
218,662
218,661
218,660
Total liabilities
307,280
307,281
307,280
307,279
307,278
Net assets
526,760
588,478
673,528
656,551
597,443
EQUITY
Parent entity interest
Contributed equity
829,705
999,212 1,202,773 1,310,391 1,390,244
Reserves
78,074
78,074
78,074
78,074
78,074
Retained surplus
(accumulated deficit)
(381,019) (488,808) (607,319) (731,914) (870,875)
Total parent entity interest
526,760
588,478
673,528
656,551
597,443
Total Equity
526,760
588,478
673,528
656,551
597,443
Prepared on Australian Accounting Standards basis
124
ACBPS Budget Statements
Table 3.2.3: Departmental Statement of Changes in Equity—Summary of
Movement (Budget Year 2014-15)
Retained
Asset Contributed
earnings revaluation
equity/
reserve
capital
$'000
$'000
$'000
Total
equity
$'000
Opening balance as at 1 July 2013
Balance carried forw ard from
previous period
Adjustment for changes in
accounting policies
Adjusted opening balance
(381,019)
78,074
829,705
526,760
(381,019)
78,074
829,705
526,760
Com prehensive incom e
Surplus (deficit) for the period
(107,790)
-
Total comprehensive income
(107,790)
of w hich:
Attributable to the Australian Government (488,808)
78,074
Transactions w ith ow ners
Contributions by owners
Equity Injection
Departmental Capital Budget (DCBs)
Sub-total transactions with owners
Estim ated closing balance
as at 30 June 2014
(488,808)
78,074
Closing balance attributable to
the Australian Governm ent
(488,808)
78,074
Prepared on Australian Accounting Standards basis
125
-
(107,790)
-
(107,790)
829,705
418,970
136,905
32,604
169,509
136,905
32,604
169,509
999,212
588,478
999,212
588,478
ACBPS Budget Statements
Table 3.2.4: Budgeted Departmental Statement of Cash Flows (for the period
ended 30 June)
Estimated
actual
2013-14
$'000
OPERATING ACTIVITIES
Cash received
Sale of Goods and Services
Appropriations
Net GST received
Other
Total cash received
Cash used
Employees
Suppliers
Net GST paid
Taxes paid
Total cash used
Net cash from (used by)
operating activities
INVESTING ACTIVITIES
Cash received
Proceeds from sales of property,
plant and equipment
Total cash received
Cash used
Purchase of property, plant,
equipment and intangibles
Total cash used
Net cash from (used by)
investing activities
Budget
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
71,203
992,363
46,147
685
1,110,398
72,708
975,389
46,147
685
1,094,929
72,630
932,714
46,147
685
1,052,176
69,258
935,011
46,147
685
1,051,101
69,258
921,254
46,147
685
1,037,344
537,693
530,573
46,147
1,114,413
544,721
504,061
46,147
1,094,929
544,953
461,076
46,147
1,052,176
553,262
451,692
46,147
1,051,101
549,271
441,926
46,147
1,037,344
-
-
-
-
-
-
-
-
-
124,229
124,229
169,509
169,509
203,562
203,562
107,618
107,618
79,853
79,853
(124,229)
(169,509)
(203,562)
(107,618)
(79,853)
(4,015)
FINANCING ACTIVITIES
Cash received
Contributed equity
129,126
169,509
203,562
107,618
Total cash received
129,126
169,509
203,562
107,618
Net cash used by
financing activities
129,126
169,509
203,562
107,618
Net increase (decrease)
in cash held 1
882
Cash and cash equivalents at the
beginning of the reporting period
7,383
8,265
8,265
8,265
Cash and cash equivalents at the
end of the reporting period
8,265
8,265
8,265
8,265
1. The estimated actual result for 2013-14 includes a surplus of $0.9 million.
Prepared on Australian Accounting Standards basis
126
79,853
79,853
79,853
8,265
8,265
ACBPS Budget Statements
Table 3.2.5: Departmental Capital Budget Statement
NEW CAPITAL APPROPRIATIONS
Capital budget - Act No. 1 (DCB)
Equity injections - Act No. 2
Total new capital appropriations
Provided for:
Purchase of non-financial assets
Total Item s
Estimated
actual
2013-14
$'000
Budget
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
60,592
68,534
129,126
32,604
136,905
169,509
28,068
175,494
203,562
29,138
78,480
107,618
13,390
66,463
79,853
129,126
129,126
169,509
169,509
203,562
203,562
107,618
107,618
79,853
79,853
63,637
136,905
175,494
78,480
66,463
60,592
124,229
32,604
169,509
28,068
203,562
29,138
107,618
13,390
79,853
124,229
169,509
203,562
107,618
79,853
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriations
1
Funded by capital appropriation - DCB
TOTAL AMOUNT SPENT
RECONCILIATION OF CASH
USED TO ACQUIRE ASSETS
TO ASSET MOVEMENT TABLE
Total purchases
Total cash used to
acquire assets
2
124,229
169,509
203,562
107,618
79,853
1. Includes both current Bill 2 and prior year Act 2, 4 and 6 appropriations and special capital
appropriations.
2. Does not include annual finance lease costs. Includes purchases from current and previous years’
departmental capital budgets.
Prepared on Australian Accounting Standards basis.
Table 3.2.6: Statement of Asset Movements (2014-15)
Asset Category (as appropriate)
Land Buildings
Other property,
Computer
plant and softw are and
equipment
intangibles
$'000
$'000
$'000
$'000
As at 1 July 2014
Gross book value
Accumulated depreciation/amortisation
and impairment
Opening net book balance
Total
$'000
27,975
165,432
361,840
27,975
(42,827)
122,605
(72,940)
288,900
CAPITAL ASSET ADDITIONS
Estim ated expenditure on
new or replacem ent assets
By purchase - appropriation equity
Total additions
1,454
1,454
18,689
18,689
117,264
117,264
32,102
32,102
169,509
169,509
Other m ovem ents
Depreciation/amortisation expense
Total other m ovem ents
-
(18,356)
(18,356)
(42,082)
(42,082)
(47,352)
(47,352)
(107,790)
(107,790)
29,429
184,121
479,104
527,768 1,220,422
29,429
(61,183)
122,938
(115,022)
364,082
As at 30 June 2015
Gross book value
Accumulated depreciation/amortisation
and impairment
Closing net book balance
Prepared on Australian Accounting Standards basis.
127
495,666 1,050,913
(316,992)
178,674
(364,344)
163,424
(432,759)
618,154-
(540,549)
679,873
ACBPS Budget Statements
Schedule of Administered Activity
Table 3.2.7: Schedule of Budgeted Income and Expenses Administered on
Behalf of Government (for the period ended 30 June)
Estimated
actual
2013-14
$'000
EXPENSES ADMINISTERED ON
BEHALF OF GOVERNMENT
Suppliers
Write-dow n and impairment
of assets
Total expenses adm inistered
on behalf of Governm ent
LESS:
OWN-SOURCE INCOME
Ow n-source revenue
Taxation revenue
Customs duty
Other taxes, fines and fees
Total taxation revenue
Budget
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
928
934
927
915
924
2,500
2,500
2,500
2,500
2,500
3,428
3,434
3,427
3,415
3,424
9,018,600
1,093,171
10,111,771
9,269,250
1,254,390
10,523,640
9,429,450
1,312,682
10,742,132
10,229,450
1,374,629
11,604,079
10,679,450
1,437,614
12,117,064
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
10,526,140
10,744,632
11,606,579
12,119,564
Non-taxation revenue
Sale of goods and rendering
of services
2,500
Total non-taxation revenue
2,500
Total ow n-source revenues
adm inistered on behalf of
Governm ent
10,114,271
Total ow n-sourced incom e
adm inistered on behalf of
Governm ent
10,114,271 10,526,140 10,744,632 11,606,579
Net Cost of (contribution by)
services
(10,110,843) (10,522,706) (10,741,205) (11,603,164)
Surplus (Deficit)
10,110,843 10,522,706 10,741,205 11,603,164
Total com prehensive
incom e (loss)
10,110,843 10,522,706 10,741,205 11,603,164
Prepared on Australian Accounting Standards basis.
128
12,119,564
(12,116,140)
12,116,140
12,116,140
ACBPS Budget Statements
Table 3.2.8: Schedule of Budgeted Assets and Liabilities Administered on Behalf
of Government (as at 30 June)
Estimated
actual
2013-14
$'000
ASSETS ADMINISTERED ON
BEHALF OF GOVERNMENT
Financial assets
Cash and cash equivalents
Taxation receivables
Other receivables
Total financial assets
Total assets adm inistered
on behalf of Governm ent
LIABILITIES ADMINISTERED ON
BEHALF OF GOVERNMENT
Payables
Other payables
Total payables
Interest bearing liabilities
Security deposits
Total interest bearing liabilities
Total liabilities adm inistered
on behalf of Governm ent
Net assets/(liabilities)
Budget
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
891
232,401
4,856
238,148
891
232,401
7,356
240,648
891
232,401
9,856
243,148
891
232,401
9,856
243,148
891
232,401
9,856
243,148
238,148
240,648
243,148
243,148
243,148
11,452
11,452
11,452
11,452
11,452
11,452
11,452
11,452
11,452
11,452
2,304
2,304
2,304
2,304
2,304
2,304
2,304
2,304
2,304
2,304
13,756
13,756
13,756
224,392
226,892
229,392
Prepared on Australian Accounting Standards basis.
129
13,756
13,756
229,392
229,392
ACBPS Budget Statements
Table 3.2.9: Schedule of Budgeted Administered Cash Flows (for the period
ended 30 June)
Estimated
actual
2013-14
$'000
Budget
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
Forw ard
estimate
2016-17
$'000
Forw ard
estimate
2017-18
$'000
OPERATING ACTIVITIES
Cash received
Sales of goods and rendering
of services
2,500
2,500
2,500
2,500
2,500
Cash from the Official Public
360,000
360,000
360,000
360,000
360,000
Account
Taxes
10,460,871 10,881,890 11,100,182 11,962,129 12,475,114
Appropriation Receipts
827
834
827
815
824
Total cash received
10,824,198 11,245,224 11,463,509 12,325,444 12,838,438
Cash used
Cash to the Official
Public Account
Suppliers
Cash used - Other
Total cash used
Net cash used by
operating activities
10,463,270 10,884,290 11,102,582 11,964,529 12,477,514
928
934
927
915
924
360,000
360,000
360,000
360,000
360,000
10,824,198 11,245,224 11,463,509 12,325,444 12,838,438
INVESTING ACTIVITIES
Cash received
Deposits taken / (paid)
Total cash received
Net cash from
investing activities
Net increase (decrease) in
cash held
Cash and cash equivalents at
beginning of reporting period
Cash and cash equivalents at end
of reporting period
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
891
891
891
891
891
891
891
891
891
891
Prepared on Australian Accounting Standards basis
130
ACBPS Budget Statements
3.2.4 Notes to the financial statements
Basis of accounting
The budgeted financial statements have been prepared on an accrual accounting basis,
having regard to Statements of Accounting Concepts, and in accordance with the
Finance Minister’s Orders, Australian Accounting Standards and other authoritative
pronouncements of the Australian Accounting Standards Board.
Departmental
Revenue from government
Amounts appropriated for programmes are recognised as revenue, except for certain
amounts that relate to activities that are reciprocal in nature, in which case revenue is
recognised only when it has been earned. Appropriations receivable are recognised at
their nominal amounts.
Employee expenses
Employee expenses consist of salaries, leave entitlements, redundancy expenses,
superannuation and non-salary benefits.
Supplier expenses
Supplier expenses consist of administrative costs, consultants’ costs, travel expenses
and property operating expenses.
Cash
Cash includes notes and coins held and any deposits held at call with a bank or other
financial institution.
Assets
Assets are made up of cash, receivables, leasehold improvements and plant and
equipment. All assets are held at fair value.
Liabilities
Liabilities are made up of employee salary and leave entitlements, property lease
make-good provisions and amounts owed to creditors.
Administered
Revenues
All administered revenues relate to the core operating activities performed by the
ACBPS on behalf of the Australian Government, including the collection of customs
duty, revenue associated with the Tourist Refund Scheme and revenue associated with
the passenger movement charge.
131