Australian Electoral
Commission
Agency Resources and Planned
Performance
AUSTRALIAN ELECTORAL COMMISSION
Section 1: Agency Overview and Resources ........................................................... 79
1.1
Strategic Direction Statement ......................................................................... 79
1.2
Agency Resource Statement .......................................................................... 80
1.3
Budget Measures ............................................................................................ 82
Section 2: Outcomes and Planned Performance ..................................................... 83
2.1
Outcomes and Performance Information........................................................ 83
Section 3: Explanatory Tables and Budgeted Financial Statements..................... 92
3.1
Explanatory Tables ......................................................................................... 92
3.2
Budgeted Financial Statements ...................................................................... 94
77
AUSTRALIAN ELECTORAL COMMISSION
Section 1: Agency Overview and Resources
1.1
STRATEGIC DIRECTION STATEMENT
The Australian Electoral Commission (AEC) administers the Commonwealth Electoral
Act 1918, making it responsible for conducting federal elections and referendums and
maintaining the Commonwealth electoral roll. The AEC must also provide a range of
electoral information and education programs and activities.
The AEC’s actions impact on the Australian community as stated in its outcome:
Maintain an impartial and independent electoral system for eligible voters through active
electoral roll management, efficient delivery of polling services and targeted education and
public awareness programs.
The main focus of the AEC in 2012-13 will be to continue activities to ensure that the
electoral roll is as complete and accurate as possible, whilst at the same time ensuring
it is election ready. This includes implementation of recommendations from the Report
of the Joint Standing Committee on Electoral Matters ‘Report on the conduct of the 2007
federal election and matters related thereto’ that are supported by government and, where
required, have the legislative authority of the Parliament.
In addition, the AEC will continue to seek the most effective ways of informing and
educating the Australian public about electoral matters.
Achievement of the AEC’s outcome has been enhanced by the increase in the funding
base following a review undertaken in 2011-12 of AEC’s funding requirements going
forward.
79
AEC 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: Australian Electoral Commission Resource Statement — Budget
Estimates for 2012-13 as at Budget May 2012
Estimate
of prior
year amounts
available in
2012-13
$'000
Ordinary annual services 1
Departm ental appropriation
Departmental appropriation 2
s31 Relevant agency receipts
Total
Total
estimate
Actual
available
appropriation
2012-13
$'000
2012-13
$'000
2011-12
$'000
7,048
112,567
14,104
126,671
119,615
14,104
133,719
104,417
14,571
118,988
7,048
126,671
133,719
118,988
3,421
3,421
270
270
3,691
3,691
370
370
3,421
270
3,691
370
10,469
126,941
137,410
119,358
-
9,000
9,000
9,000
9,000
9,000
9,000
10,469
135,941
146,410
128,358
7,048
4
Total ordinary annual services
A
+
3
Proposed
at Budget
=
5
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
Commonwealth Electoral Act 1918
Total special appropriations
C
Total appropriations excluding
Special Accounts
80
AEC Budget Statements
Table 1.1: Australian Electoral Commission Resource Statement — Budget
Estimates for 2012-13 as at Budget May 2012 (continued)
Estimate
of prior
year amounts
available in
2012-13
$'000
Special Accounts
Opening balance6
Non-appropriation receipts to
Special Accounts
Total Special Account
D
Total
estimate
Actual
available
appropriation
2012-13
$'000
2012-13
$'000
2011-12
$'000
-
-
-
-
-
-
-
-
+
Proposed
at Budget
=
Total resourcing
A+B+C+D
10,469
135,941
146,410
128,358
Less appropriations draw n from
annual or special appropriations above
and credited to special accounts
Total net resourcing for AEC
10,469
135,941
146,410
128,358
1 Appropriation Bill (No.1) 2012-13.
2 Includes an amount of $10.629m in 2012-13 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'.
3 Estimated adjusted balance carried forward from previous year.
4 s31 Relevant Agency receipts — estimate.
5 Appropriation Bill (No.2) 2012-13.
6 Estimated opening balance for special accounts (less ‘Special Public Money’ held in accounts like Other
Trust Monies accounts (OTM), Services for other Government and Non-agency Bodies accounts (SOG),
or Services for Other Entities and Trust Moneys Special accounts (SOETM)). For further information on
special accounts see Table 3.1.2.
81
AEC Budget Statements
1.3
BUDGET MEASURES
Budget measures relating to the Australian Electoral Commission are detailed in
Budget Paper No. 2 and are summarised below.
Table 1.2: Australian Electoral Commission 2012-13 Budget Measures
Program 2011-12
$'000
Expense m easures
Australian Electoral Commission additional funding
Departmental expenses
Total expense m easures
Departmental
Total
Prepared on a Government Finance Statistics (fiscal) basis.
82
2012-13 2013-14 2014-15 2015-16
$'000
$'000
$'000
$'000
-
(10,000) (16,000) (16,000) (16,000)
-
(10,000) (16,000) (16,000) (16,000)
(10,000) (16,000) (16,000) (16,000)
AEC 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 Australian Government on the Australian community. Commonwealth programs
are the primary vehicle by which Australian Government agencies achieve the
intended results of their outcome statements. Agencies are required to identify the
programs which contribute to Government outcomes over the Budget and forward
years.
Each outcome is described below together with its related programs, specifying the
performance indicators and targets used to assess and monitor the performance of the
Australian Electoral Commission in achieving Government outcomes.
Outcome 1: Maintain an impartial and independent electoral system for eligible
voters through active electoral roll management, efficient delivery of polling
services and targeted education and public awareness programs.
Outcome 1 Strategy
During 2012-13 the AEC will focus on:
• continuing to ensure that the electoral roll is accurate and up-to-date;
• maintaining election readiness; and
• delivering communication, public awareness and electoral education activities.
The AEC will also continue implementing recommendations from the Report of the
Joint Standing Committee on Electoral Matters (JSCEM) ‘Report on the conduct of the
2007 federal election and matters related thereto’ that are supported by government and,
where required, have the legislative authority of the Parliament.
These
recommendations will assist the AEC in harnessing technology to modernise processes
and engage more effectively with electors. Implementation will be fully offset by
savings that will be obtained from work practices that will become more efficient as a
result of the changes.
In addition, the AEC will maintain capacity to:
• deliver ongoing funding and disclosure services;
83
AEC Budget Statements
• conduct non-parliamentary elections as required, including protected action ballots,
industrial elections and fee for service elections;
• provide electoral assistance to other countries as authorised, particularly in the
Asia-Pacific region; and
• investigate innovative ways to increase informed participants in the electoral
process.
Outcome Expense Statement
Table 2.1 provides an overview of the total expenses for the Outcome by program.
Table 2.1: Budgeted Expenses for Outcome 1
Outcom e 1: Maintain an im partial and independent electoral
system for eligible voters through active electoral roll
m anagem ent, efficient delivery of polling services and
targeted education and public aw areness program s.
Program 1.1: Electoral Roll Managem ent
Departmental expenses
Departmental appropriation 1
Special appropriations
Expenses not requiring appropriation in the Budget year
2
Total for Program 1.1
Program 1.2: Election Managem ent and Support Services
Departmental expenses
Departmental appropriation 1
Expenses not requiring appropriation in the Budget year 2
Total for Program 1.2
Program 1.3: Education and Com m unication
Departmental expenses
Departmental appropriation 1
Expenses not requiring appropriation in the Budget year
2
Total for Program 1.3
Outcom e 1 Totals by appropriation type
Departmental expenses
Departmental appropriation 1
Special appropriations
Expenses not requiring appropriation in the Budget year
Total expenses for Outcom e 1
2
2011-12
Estimated
actual
expenses
$'000
2012-13
Estimated
expenses
41,210
9,000
3,794
40,155
9,000
3,215
54,004
52,370
56,149
4,244
58,606
3,834
60,393
62,440
16,048
1,213
17,281
1,131
17,261
18,412
113,407
9,000
9,251
116,042
9,000
8,180
131,658
133,222
$'000
2011-12
2012-13
Average Staffing Level (num ber)
808
822
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 Resources Received Free of Charge.
Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of
the budget year as Australian Government priorities change.
84
AEC Budget Statements
Contributions to Outcome 1
Program 1.1: Electoral Roll Management
Program Objective
Voter entitlement for Australians and support for electoral events and
redistributions through maintaining an accurate and up-to-date electoral roll.
Program 1.1: Electoral Roll Management
2011-12
Revised
budget
$'000
2012-13
Budget
2013-14
Forw ard
year 1
$'000
$'000
2014-15 2015-16
Forw ard Forw ard
year 2
year 3
$'000
$'000
Special Appropriations:
Commonwealth Electoral Act 1918 (D)
9,000
9,000
9,000
9,000
9,000
Annual departmental expenses:
Electoral Roll Management
40,850
40,132
71,071
44,536
44,196
Support Services for Electoral Redistributions
360
23
1,313
392
25
Expenses not requiring appropriation in
the Budget year 1
3,794
3,215
2,619
2,965
2,901
Total program expenses
54,004
52,370
84,003
56,893
56,122
1 Expenses not requiring appropriation in the Budget year is made up of Depreciation Expense,
Amortisation Expense, Makegood Expense and Resources Received Free of Charge.
Program 1.1 Deliverables
Electoral Roll Management
• Maintain multiple streams of contact with electors to encourage them to enrol
and keep their enrolment up-to-date.
Support Services for electoral redistributions
• Deliver support for the redistributions culminating in the AEC providing
updated electoral boundary redistribution maps and advice to impacted electors.
85
AEC Budget Statements
Program 1.1 Key Performance Indicators
Electoral Roll management
• 95% of eligible people are on the electoral roll.
• 99.5% of enrolment transactions are correctly processed and 99% are processed
within 3 business days.
• At least 98% of roll products are accurate and at least 98% of roll products are
delivered by agreed deadline.
• Those eligible to enrol have enhanced capacity to access certain enrolment
services electronically where legislative authority exists.
• Continue to implement the Indigenous Electoral Participation Program.
Support services for electoral redistributions
• Support services provided by the AEC are appropriate and allow for the effective
and timely conduct of redistribution activities, complying with legislative
requirements and to the satisfaction of redistribution committees.
86
AEC Budget Statements
Program 1.2: Election Management and Support Services
Program Objective
Access to an impartial and independent electoral system through the provision of
election services, assistance and advice.
Program 1.2: Election Management and Support Services
2011-12
Revised
budget
$'000
2012-13
Budget
2013-14
Forw ard
year 1
$'000
2014-15
Forw ard
year 2
$'000
2015-16
Forw ard
year 3
$'000
$'000
Annual departmental expenses:
Federal Elections, By-Elections and Referendums
34,522
37,892
82,961
37,074
41,026
Party Registrations
1,368
1,185
7,861
1,469
1,283
Funding and Disclosure Services
8,263
8,657
11,004
8,875
9,373
Fee-for-Service
2,310
2,053
4,784
2,481
2,223
Industrial and Torres Strait Regional Authority
(TRSA) Elections
3,998
4,125
6,993
4,294
4,466
Advice and Assistance in Overseas Elections
5,688
4,694
4,690
6,110
5,083
Expenses not requiring appropriation in
the Budget year 1
4,244
3,834
3,804
3,315
3,459
Total program expenses
60,393
62,440 122,097
63,618
66,913
1 Expenses not requiring appropriation in the Budget year is made up of Depreciation Expense,
Amortisation Expense, Makegood Expense and Resources Received Free of Charge.
Program 1.2 Deliverables
Federal elections, by-elections and referendums
• Deliver a range of products and services to support the successful conduct of a
federal election or referendum.
Party registrations
• Maintain the Register of Political Parties in a way that meets the requirements of
the Commonwealth Electoral Act 1918 (the Act) and assists persons in making
applications for party registration.
Funding and disclosure services
• Deliver transparency and accountability in the sources of political funding in
Australia and the expenditure of those participants involved in the political
process at the federal level. A range of products has been produced, and will
continue to be maintained, that are designed to assist persons with reporting
obligations to lodge accurate and timely returns in accordance with the
87
AEC Budget Statements
requirements of the Act.
Industrial Elections and Protected Action Ballots
• Conduct industrial elections in a timely and transparent manner that meets the
requirements of the Fair Work (Registered Organisations) Act 2009 and each
organisation’s rules.
• Conduct Protected Action Ballots (PABs) in accordance with the provisions of the
Fair Work Act 2009 and the orders issued by Fair Work Australia (FWA).
Torres Strait Regional Authority (TSRA) elections
• Deliver a range of products and services to support the successful conduct of
TSRA elections that are conducted in line with the Aboriginal and Torres Strait
Islander Act 2005.
Fee-for-service
• Successfully deliver elections and ballots for authorities and organisations on a
full cost recovery basis in accordance with the AEC’s minimum standards.
• Deliver effective assistance with the conduct of state, territory and local
government elections where requested by the relevant electoral body.
Advice and assistance in overseas elections
•
Provide, in cases approved by the Minister for Foreign Affairs, advice and
assistance in matters relating to elections and referendums to authorities of
foreign countries or to foreign organisations. As part of this process, capacity
building materials will be developed.
Program 1.2 Key Performance Indicators
Federal elections, by-elections and referendums
• Federal electoral events (including by-elections and referendums) are
successfully delivered as required within the reporting period. AEC election
practices and management are in accordance with relevant legislation. All
election tasks are carried out in accordance with legislated timeframes.
• High level of election preparedness maintained and key milestones met.
Party registrations
• Party registration processed in accordance with legislation and the Party Register
88
AEC Budget Statements
is updated in a timely manner.
Funding and disclosure services
• Election Funding calculated and paid in accordance with the legislation.
• Financial disclosures obtained and placed on the public record in accordance
with legislated timeframes.
Industrial Elections and Protected Action Ballots
• Industrial elections are delivered in accordance with relevant legislation and each
individual organisation’s rules.
• PAB’s are delivered in accordance with relevant legislation and FWA orders.
• All election tasks are carried out in accordance with legislated timeframes.
Torres Strait Regional Authority (TSRA) elections
• TSRA elections are delivered in accordance with relevant legislation, on a full
cost recovery basis.
Fee-for-service elections
• Fee for service elections are successfully delivered, as required, on a full cost
recovery basis.
• Effective assistance is provided with the conduct of state, territory and local
government elections where requested by the relevant electoral body.
• State, local government stakeholders and fee-for-service clients are fully satisfied
with the services provided.
Advice and assistance in overseas elections
• International assistance by the AEC meets the goals specified for individual
projects undertaken, with stakeholders fully satisfied with the services provided.
89
AEC Budget Statements
Program 1.3 Education and Communication
Program Objective
• Informed Australians through the provision of information services on electoral
matters.
Program 1.3: Education and Communication
2011-12
Revised
budget
$'000
2012-13
Budget
2013-14 2014-15 2015-16
Forw ard Forw ard Forw ard
year 1
year 2
year 3
$'000
$'000
$'000
$'000
Annual departmental expenses:
Electoral Education and Communication
3,546
3,622
7,039
3,808
3,922
Communication Strategies and Services
9,003
9,877
15,787
9,669
10,693
Community Strategies
3,499
3,782
17,004
3,758
4,095
Expenses not requiring appropriation in
the Budget year 1
1,213
1,131
1,281
948
1,020
Total program expenses
17,261
18,412
41,111
18,183
19,730
1 Expenses not requiring appropriation in the Budget year is made up of Depreciation Expense,
Amortisation Expense, Makegood Expense and Resources Received Free of Charge.
Program 1.3 Deliverables
Electoral education
•
Continue to deliver a variety of electoral education services.
•
Greater use of on-line technology to deliver supporting resource material.
•
Collaborate and partner with other government and
instrumentalities in the delivery of quality civics education.
non-government
Communication strategies and services
• Development and implementation of the AEC’s communication strategy to
support its conduct of the next federal election and any referendums.
• Effective use of contemporary technology to deliver modern products and
services in line with community preferences for more on-line services.
Community Strategies
• Deliver the Indigenous Elector Participation Program.
90
AEC Budget Statements
Program 1.3 Key Performance Indicators
Electoral education
• 78,000 visitors to National Electoral Education Centre (NEEC) per annum.
• 2,000 NEEC sessions delivered per annum.
• 100,000 participants in AEC education outreach services.
• 1,200 participants in teacher professional development sessions.
• Contemporary service delivery options, including partnerships that promote
public awareness of electoral matters.
• Contemporary online education resource material that responds to curriculum
needs.
• Participant feedback indicates 90% satisfaction with AEC education services.
Communication strategies and services
• AEC communication strategies and services developed, implemented and
reviewed as appropriate.
• Audience feedback is positive for effectiveness of specific advertising campaigns
and public awareness activities through surveys, market research, and
stakeholder consultation.
• Published information is timely and accurate, makes appropriate use of available
technology, and meets on-line accessibility standards.
Community Strategies
• Evaluation shows the Indigenous Elector Participation Program, is meeting its
objectives.
• Feedback from target audience on the Indigenous Electoral Participation
Program shows the program is well received.
91
AEC Budget Statements
Section 3: Explanatory Tables and Budgeted Financial
Statements
Section 3 presents explanatory tables and budgeted financial statements which provide
a comprehensive snapshot of agency finances for the 2012-13 budget year. It explains
how budget plans are incorporated into the financial statements and provides further
details of the reconciliation between appropriations and program expenses,
movements in administered funds, special accounts and government indigenous
expenditure.
3.1
EXPLANATORY TABLES
3.1.1 Movement of Administered Funds Between Years
Table 3.1.1 is not included as there is no movement of 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
AEC.
Table 3.1.2: Estimates of Special Account Flows and Balances
Other Trust Monies
- S20 FMA Act (A)
Outcome
1
Opening
balance
2012-13
2011-12
$'000
-
Total Special Accounts
2012-13 Budget estim ate
Total Special Accounts
2011-12 estimate actual
(A) = Administered
(D) = Departmental
92
Receipts Payments Adjustments
2012-13
2012-13
2012-13
2011-12
2011-12
2011-12
$'000
$'000
$'000
-
Closing
balance
2012-13
2011-12
$'000
-
-
-
-
-
-
-
-
-
-
-
AEC Budget Statements
Table 3.1.3: Australian Government Indigenous Expenditure
Bill
No. 1
$'000
Appropriations
Bill Special
Total
No. 2 approp approp
$'000
$'000
$'000
Total
Program
$'000
$'000
3,626
3,221
3,626
3,221
-
3,626
3,221
3,626
3,221
1
1
1
1
-
3,626
3,221
-
3,626
3,221
1
1
-
3,626
3,221
-
3,626
3,221
1
1
Australian Electoral
Com m ission
Outcom e 1
Departmental 2012-13
Departmental 2011-12
Total outcome 1 2012-13
Total outcome 1 2011-12
3,626
3,221
3,626
3,221
-
-
Total departmental 2012-13
Total departmental 2011-12
3,626
3,221
-
Total AGIE 2012-13
Total AGIE 2011-12
3,626
3,221
-
93
Other
AEC Budget Statements
3.2
BUDGETED FINANCIAL STATEMENTS
3.2.1 Differences in Agency Resourcing and Financial Statements
No material differences exist between agency resourcing and the financial statements.
3.2.2 Analysis of Budgeted Financial Statements
Budgeted Departmental Income Statement
The AEC’s funding varies with each year according to the electoral cycle. As 2012-13 is
a pre-election year, funding is slightly higher than 2011-12 for departmental items. In
the lead up to the election departmental revenue rises from $125.0 million in 2012-13 to
$239.5 million in 2013-14, including the s.31 receipts.
The increase in appropriation from 2012-13 and into the forward years results from the
AEC Funding Review which increased the base funding to maintain the AEC’s
operating capacity and revised the indexation for election funding. The increase in the
appropriations are $10.0 million in 2012-13 and $48.8 million in 2013-14, $32.0 million
of which is specifically for election costs.
The budgeted loss for 2011-12 of $10.802 million comprises $9.166 million for
depreciation/amortisation expenses and $1.636 million due to the effect on long
service leave provisions from the decrease in the bond rate.
Budgeted Departmental Balance Sheet
The increase in AEC base funding has steadied AEC’s financial position with financial
assets averaging $9.937 million in the Budget and Forward Estimates period. The
AEC’s most significant liability is employee entitlements, ranging from $23.1 million to
$25.2 million over the forward estimates period.
Budgeted Statement of Cashflows
The cashflow remains steady between 2011-12 and 2012-13, but then increases
significantly in 2013-14 due to it being an election year in the cycle. The increase
reflects the increase in casual staff required as well as increased supplier payments for
holding the election. There is increased investing activity conducted due to the focus
on harnessing technology to modernise processes and engage more effectively with
electors, hence the cash outflows for property, plant and equipment and intangibles.
94
AEC Budget Statements
Schedule of Administered Activity
Schedule of Budgeted Income and Expenses Administered on Behalf of
Government
The administered revenue and expenses for 2012-13 represent election related nonvoter fines and penalties, which being a pre-election year the revenue levels will be
low. As 2013-14 is an election year, the AEC will receive appropriation for payments it
administers on behalf of government including public funding of election campaigns
for candidates that obtain at least four percent of the formal first preference votes in
the division of the state or territory they contest, which is estimated to be $68.0 million.
Schedule of Budgeted Assets and Liabilities Administered on Behalf of
Government
No administered assets or liabilities are held by the AEC.
Schedule of Budgeted Administered Cashflows
Administered monies are transferred to the Official Public Account on a regular basis.
95
AEC Budget Statements
3.2.3 Budgeted Financial Statements Tables
Table 3.2.1 Departmental Comprehensive Income Statement
(Showing Net Cost of Services) (for the period ended 30 June)
Estimated
actual
2011-12
$'000
Budget
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
79,682
42,725
9,166
85
131,658
77,127
47,915
8,095
85
133,222
115,030
124,477
7,619
85
247,211
75,448
56,018
7,143
85
138,694
76,762
58,623
7,295
85
142,765
14,571
85
14,656
14,656
14,104
85
14,189
14,189
13,994
85
14,079
14,079
15,413
85
15,498
15,498
15,509
85
15,594
15,594
Net cost of (contribution by)
services
117,002
119,033
233,132
123,196
127,171
Revenue from Government
106,200
110,938*
225,513*
116,053*
119,876*
Surplus (Deficit) attributable to
the Australian Governm ent
(10,802)
(8,095)
(7,619)
(7,143)
(7,295)
Total com prehensive incom e (loss)
attributable to the Australian
Governm ent
(10,802)
(8,095)
(7,619)
(7,143)
(7,295)
EXPENSES
Employee benefits
Suppliers
Depreciation and amortisation
Other expenses
Total expenses
LESS:
OWN-SOURCE INCOME
Ow n-source revenue
Sale of goods and rendering of services
Other
Total ow n-source revenue
Total ow n-source incom e
Note: Im pact of Net Cash Apppropriation Arrangem ents
Total Com prehensive Incom e
(loss) less depreciation/am ortisation
expenses previously funded through
revenue appropriations 2
(1,636)
plus depreciation/amortisation expenses
previously funded through revenue
appropriations 1
Total Com prehensive Incom e
(loss) - as per the Statem ent of
Com prehensive Incom e
Prepared on Australian Accounting Standards basis.
1
2
-
-
-
(9,166)
(8,095)
(7,619)
(7,143)
(7,295)
(10,802)
(8,095)
(7,619)
(7,143)
(7,295)
From 2010-11, the Australian Government introduced net cash appropriation arrangements where Bill 1
revenue appropriations for the depreciation/amortisation expenses of FMA Act agencies were replaced
with a separate capital budget (the Departmental Capital Budget, or DCB) provided through Bill 1 equity
appropriations. For information regarding DCBs, please refer to Table 3.2.5 Departmental Capital Budget
Statement.
Loss attributable to the change in long service leave provisions from the decrease in the bond rate.
96
-
AEC Budget Statements
Table 3.2.2: Budgeted Departmental Balance Sheet (as at 30 June)
Estimated
actual
2011-12
$'000
Budget
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
ASSETS
Financial assets
Cash and cash equivalents
Trade and other receivables
Other financial assets
Total financial assets
1,016
9,219
500
10,735
1,016
10,627
500
12,143
1,016
7,122
500
8,638
1,016
8,337
500
9,853
1,016
7,597
500
9,113
Non-financial assets
Land and buildings
Property, plant and equipment
Intangibles
Inventories
Other non-financial assets
Total non-financial assets
Total assets
5,624
7,511
12,627
3,381
2,123
31,266
42,001
6,063
10,465
13,038
3,381
2,123
35,070
47,213
4,629
8,654
13,841
3,381
2,123
32,628
41,266
4,172
8,153
14,342
3,381
2,123
32,171
42,024
5,542
11,297
14,456
3,381
2,123
36,799
45,912
2,342
3,316
5,658
2,811
3,316
6,127
2,411
3,316
5,727
3,961
3,316
7,277
3,662
3,316
6,978
23,363
1,895
25,258
30,916
25,216
1,981
27,197
33,324
23,116
1,981
25,097
30,824
23,816
1,981
25,797
33,074
23,816
1,981
25,797
32,775
11,085
13,889
10,442
8,950
13,137
17,218
11,416
28,117
11,416
32,289
11,416
37,940
11,416
49,422
11,416
(17,549)
11,085
(25,644)
13,889
(33,263)
10,442
(40,406)
8,950
(47,701)
13,137
11,085
13,889
10,442
LIABILITIES
Payables
Suppliers
Other payables
Total payables
Provisions
Employee provisions
Other provisions
Total provisions
Total liabilities
Net assets
EQUITY 1
Parent entity interest
Contributed equity
Reserves
Retained surplus
(accumulated deficit)
Total parent entity interest
Total Equity
Prepared on Australian Accounting Standards basis.
1
'Equity' is the residual interest in assets after deduction of liabilities.
97
8,950
13,137
AEC Budget Statements
Table 3.2.3: Budgeted Departmental Statement of Changes in Equity — Summary
of Movement (Budget Year 2012-13)
Retained
Asset
earnings revaluation
reserve
$'000
$'000
Opening balance as at 1 July 2012
Balance carried forw ard from
previous period
Adjusted opening balance
Contributed
equity/
capital
$'000
Total
equity
11,085
11,085
(17,549)
(17,549)
11,416
11,416
17,218
17,218
Surplus (deficit) for the period
(8,095)
-
-
Total com prehensive incom e
(8,095)
$'000
Com prehensive incom e
Transactions w ith ow ners
Contributions by ow ners
Equity Injection - Appropriation
Departmental Capital Budget (DCBs)
Sub-total transactions w ith ow ners
Closing balance attributable to the
Australian Governm ent
(25,644)
Prepared on Australian Accounting Standards basis.
98
(8,095)
(8,095)
-
270
10,629
10,899
270
10,629
10,899
11,416
28,117
13,889
AEC Budget Statements
Table 3.2.4: Budgeted Departmental Statement of Cash Flows
(for the period ended 30 June)
OPERATING ACTIVITIES
Cash received
Appropriations
Sale of goods and rendering of services
Total cash received
Cash used
Employees
Suppliers
Other
Total cash used
Net cash from (used by)
operating activities
Estimated
actual
2011-12
$'000
Budget
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
103,213
14,571
117,784
100,479
14,167
114,646
220,490
13,909
234,399
108,752
15,413
124,165
120,617
15,509
136,126
67,384
46,672
85
114,141
67,362
46,199
85
113,646
115,030
118,284
85
233,399
75,448
47,632
85
123,165
76,761
58,839
85
135,685
3,643
1,000
1,000
1,000
441
11,494
11,494
11,899
11,899
5,172
5,172
6,651
6,651
11,923
11,923
(11,494)
(11,899)
(5,172)
(6,651)
(11,923)
7,217
370
7,587
10,629
270
10,899
4,202
(30)
4,172
5,651
5,651
11,482
11,482
7,587
10,899
4,172
5,651
11,482
-
-
-
-
1,280
1,016
1,016
1,016
1,016
1,016
1,016
1,016
1,016
1,016
INVESTING ACTIVITIES
Cash used
Purchase of property, plant
and equipment
Total cash used
Net cash from (used by)
investing activities
FINANCING ACTIVITIES
Cash received
Departmental Capital Budget
Contributed equity
Total cash received
Net cash from (used by)
financing activities
Net increase (decrease)
in cash held
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the
end of the reporting period
Prepared on Australian Accounting Standards basis.
(264)
99
AEC Budget Statements
Table 3.2.5: Departmental Capital Budget Statement
Estimated
actual
2011-12
$'000
Budget
estimate
2012-13
$'000
NEW CAPITAL APPROPRIATIONS
Capital budget - Bill 1 (DCB)
Equity injections - Bill 2
Total new capital appropriations
7,217
370
7,587
10,629
270
10,899
Provided for:
Purchase of non-financial assets
Total Item s
7,587
7,587
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital appropriations 1
Funded by capital appropriation - DCB
Funded internally from
departmental resources 3
TOTAL
2
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
4,202
(30)
4,172
5,651
5,651
11,482
11,482
10,899
10,899
4,172
4,172
5,651
5,651
11,482
11,482
370
7,217
270
10,629
(30)
4,202
5,651
11,482
3,907
11,494
1,000
11,899
1,000
5,172
1,000
6,651
441
11,923
RECONCILIATION OF CASH
USED TO ACQUIRE ASSETS
TO ASSET MOVEMENT TABLE
Total purchases
11,494
11,899
5,172
6,651
Total cash used to
acquire assets
11,494
11,899
5,172
6,651
1 Includes both current and prior Bill 2/4/6 appropriations and special capital appropriations.
2 Does not include annual finance lease costs. Includes purchase from current and previous years’
Departmental Capital Budgets (DCBs).
3 Includes the following sources of funding:
- current and prior year Bill 1/3/5 appropriations (excluding amounts from the DCB);
- donations and contributions;
- gifts;
- internally developed assets;
- s 31 relevant agency receipts; and
- proceeds from the sale of assets.
100
11,923
11,923
AEC Budget Statements
Table 3.2.6: Statement of Departmental Asset Movements (2012-13)
Buildings
$'000
As at 1 July 2012
Gross book value
Accumulated depreciation/amortisation
and impairment
Opening net book balance
CAPITAL ASSET ADDITIONS
Estim ated expenditure on
new or replacem ent assets
By purchase - appropriation equity 1
By purchase - appropriation ordinary
annual services 2
Total additions
Other m ovem ents
Depreciation/amortisation expense
Total other m ovem ents
2
Total
$'000
9,575
10,968
42,514
63,057
(3,951)
5,624
(3,457)
7,511
(29,887)
12,627
(37,295)
25,762
-
-
270
270
2,500
2,500
6,399
6,399
2,730
3,000
11,629
11,899
(2,061)
(2,061)
(3,445)
(3,445)
(2,589)
(2,589)
(8,095)
(8,095)
17,367
45,514
74,956
(6,902)
10,465
(32,476)
13,038
(45,390)
29,566
As at 30 June 2013
Gross book value
12,075
Accumulated depreciation/amortisation
and impairment
(6,012)
Closing net book balance
6,063
Prepared on Australian Accounting Standards basis.
1
Asset Category
Other property,
Computer
plant and softw are and
equipment
intangibles
$'000
$'000
“Appropriation equity” refers to equity injections or Administered Assets and Liabilities appropriations
provided through Appropriation Bill (No.2) 2012-13.
“Appropriation ordinary annual services” refers to funding provided through Appropriation Bill (No.1)
2012-13 for depreciation/amortisation expenses, DCBs or other operational expenses.
101
AEC Budget Statements
Table 3.2.7: Schedule of Budgeted Income and Expenses Administered on
Behalf of Government (for the period ended 30 June)
Estimated
actual
2011-12
$'000
Budget
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
-
-
68,000
-
-
-
-
68,000
-
-
LESS:
OWN-SOURCE INCOME
Ow n-source revenue
Taxation revenue
Other taxes, fees and fines
Total taxation revenue
65
65
32
32
1,200
1,200
66
66
33
33
Total ow n-source revenues
adm inistered on behalf of
Governm ent
65
32
1,200
66
33
(65)
65
(32)
32
(66)
66
(33)
33
EXPENSES ADMINISTERED ON
BEHALF OF GOVERNMENT
Election Public Funding
Total expenses adm inistered
on behalf of Governm ent
Net Cost of (contribution by)
services
Surplus (Deficit)
Prepared on Australian Accounting Standards basis.
102
66,800
(66,800)
AEC Budget Statements
Table 3.2.8: Schedule of Budgeted Assets and Liabilities Administered on Behalf
of Government (as at 30 June)
The AEC has no budgeted assets and liabilities administered on behalf of the
Australian Government.
Table 3.2.9: Schedule of Budgeted Administered Cash Flows
(for the period ended 30 June)
Estimated
actual
2011-12
$'000
Budget
estimate
2012-13
$'000
Forw ard
estimate
2013-14
$'000
Forw ard
estimate
2014-15
$'000
Forw ard
estimate
2015-16
$'000
65
65
32
32
1,200
1,200
66
66
33
33
-
-
68,000
68,000
-
-
65
32
(66,800)
66
33
65
32
(66,800)
66
33
-
-
-
-
-
-
-
68,000
-
-
OPERATING ACTIVITIES
Cash received
Taxes
Total cash received
Cash used
Election Public Funding
Total cash used
Net cash from (used by)
operating activities
Net increase (decrease) in
cash held
Cash and cash equivalents at
beginning of reporting period
Cash from Official Public Account for:
- Appropriations
Cash to Official Public Account for:
- Appropriations
Cash and cash equivalents at end
of reporting period
Prepared on Australian Accounting Standards basis.
103
(65)
-
(32)
-
(1,200)
-
(66)
-
(33)
-
AEC Budget Statements
Table 3.2.10: Schedule of Administered Capital Budget
The AEC has no budgeted administered capital administered on behalf of the
Australian Government.
Table 3.2.11: Schedule of Asset Movements — Administered
The AEC has no budgeted assets administered on behalf of the Australian
Government.
104