Australian Communications and Media Authority Entity resources and planned performance 73 AUSTRALIAN COMMUNICATIONS AND MEDIA AUTHORITY Section 1: Entity overview and resources ................................................................ 77 1.1 Strategic Direction Statement ......................................................................... 77 1.2 Entity Resource Statement ............................................................................. 78 1.3 Budget Measures ............................................................................................ 80 Section 2: Outcomes and planned performance ..................................................... 81 2.1 Outcomes and performance information ........................................................ 81 Section 3: Explanatory tables and budgeted financial statements ....................... 89 3.1 Explanatory Tables ......................................................................................... 89 3.2 Budgeted Financial Statements ...................................................................... 90 75 ACMA Budget Statements AUSTRALIAN COMMUNICATIONS AND MEDIA AUTHORITY Section 1: Entity overview and resources 1.1 STRATEGIC DIRECTION STATEMENT The Australian Communications and Media Authority’s (the ACMA) mandate is to deliver a communications and media environment that balances the needs of industry and the Australian community through regulation, education and advice. Our purpose is to ensure communications and media work is in Australia’s public interest and we achieve this with a judicious blend of communication, facilitation and ultimately regulation. The ACMA is responsible for the regulation of broadcasting, radiocommunications, telecommunications and online content in accordance with: the Australian Communications and Media Authority Act 2005 the Broadcasting Services Act 1992 the Radiocommunications Act 1992 the Telecommunications Act 1997 other related legislation, including the: Do Not Call Register Act 2006 Spam Act 2003 Interactive Gambling Act 2001 Telecommunications (Consumer Protection and Service Standards) Act 1999 Telecommunications (Industry Levy) Amendment Act 2015 The ACMA has an extensive research and reporting programme aimed at understanding and identifying the current and potential uses of communications and media services and technologies. This programme provides an evidence base about changes in the communications and media markets to support regulatory development, decision-making and policy advice. The ACMA supports and encourages a dynamic communications sector. The entity works closely with stakeholders in the context of the legislated regulatory framework to safeguard the public interest, address the broad concerns of the community and meet the needs of industry. Where regulatory action is necessary, our response is proportionate to the seriousness of the breach, taking account of relevant factors. The ACMA has its sights set firmly on achieving public interest outcomes – in words and actions as it pursues the goal of being, and being recognised as, a world-leading, best-practice converged communications regulator. 77 ACMA Budget Statements The Children’s e-Safety Commissioner is an independent statutory office within the ACMA. In accordance with the Enhancing Online Safety for Children Act 2015 its functions include a complaints system for cyber-bullying material targeted at an Australian child, promoting online safety for children; coordinating activities of Commonwealth Departments, authorities and agencies relating to online safety for children; and administering the online content scheme. 1.2 ENTITY 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: ACMA resource statement — Budget estimates for 2015-16 as at Budget May 2015 Actual Available Appropriation 2014-15 Ordinary annual services (a) Departmental appropriation Prior year appropriations (b) Departmental appropriation (c) s74 Retained revenue receipts Total Total ordinary annual services [A] Other services(e) Departmental non-operating Prior year appropriations (b) Equity injections Total Total other services [B] Total available annual appropriations [A+B] (d) Proposed at 2015-16 Budget Total 2015-16 estimate $'000 Estimate of prior year amounts available in 2015-16 $'000 $'000 $'000 16,964 96,032 900 113,896 13,300 13,300 89,204 900 90,104 13,300 89,204 900 103,404 113,896 13,300 90,104 103,404 4,795 - - - 4,795 - - - 4,795 - - - 118,691 13,300 90,104 103,404 78 ACMA Budget Statements Actual Available Appropriation 2014-15 Special appropriations Special appropriations limited by criteria/entitlement Public Governance, Performance and Accountability Act 2013 – s77(f) Special appropriations limited by amount Telecommunications Act 1997 Total special appropriations [C] Total appropriations excluding special accounts Proposed at 2015-16 Budget Total 2015-16 estimate $'000 Estimate of prior year amounts available in 2015-16 $'000 $'000 $'000 4,800 - 4,800 4,800 300 - 300 300 5,100 - 5,100 5,100 123,791 13,300 95,204 108,504 10,944 10,944 Special accounts Opening balance (g) Appropriation receipts (h) Non-appropriation receipts to Special Accounts - - 50 - 50 50 Total special accounts [D] 50 - 10,994 10,994 123,841 13,300 106,198 119,498 (50) - (10,994) (10,994) Total resourcing [A+B+C+D] Less appropriations drawn from or annual special appropriations credited to above and special Accounts Total net resourcing for ACMA 123,791 13,300 95,204 108,504 (a) Appropriation Bill (No. 1) 2015-16. (b) Estimated adjusted balance carried forward from previous year. (c) Includes an amount of $4.8m in 2015-16 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’. (d) Estimated Retained revenue receipts under section 74 of the PGPA Act. (e) Appropriation Bill (No. 2) 2015-16. (f) Repayments not provided for under other appropriations. Amounts received on or before 30 June 2014 were repaid under section 28 of the Financial Management and Accountability Act 1997. (g) 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 accounts (SOETM)). (h) Appropriation receipts from the ACMA to the Children's E-Safety Commissioner Special Account. For further information on special accounts see Table 3.1.2. 79 ACMA Budget Statements 1.3 BUDGET MEASURES Budget measures in Part 1 relating to the ACMA are detailed in Budget Paper No. 2 and are summarised below. Table 1.2: ACMA 2015-16 Budget measures Part 1: Measures announced since the 2014-15 Mid-Year Economic and Fiscal Outlook (MYEFO)(a) Programme Revenue measures Administered Programme Indexation Pause – two year extension Administered revenue Total Total revenue measures Administered Total 2014-15 $'000 2015-16 $'000 2016-17 $'000 2017-18 $'000 2018-19 $'000 - - - (44) (44) (87) (87) - - - (44) (44) (87) (87) (581) (581) (580) (580) (580) (580) (580) (580) - - - - 1.2 Expense measures Digital Transformation Agenda Portfolio Contributions Departmental expenses ALL Total National Security – Implementation of mandatory telecommunications data retention Departmental expenses 1.1 Total Total expense measures Departmental Total (a) A minus sign before an estimate indicates a reduction. increase. 80 (581) (580) (580) (580) (581) (580) (580) (580) No sign before an estimate indicates an ACMA 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 which contribute to Government outcomes over the Budget and forward years. Each outcome is described below together with its related programmes, specifying the performance indicators and targets used to assess and monitor the performance of the ACMA in achieving Government outcomes. Outcome 1: A communications and media environment that balances the needs of the industry and the Australian community through regulation, education and advice Outcome 1 strategy The ACMA will contribute to the achievement of this outcome by: planning, allocating and using the public resources for which the ACMA is responsible in a way that maximises their value to the Australian community providing appropriate support to national safety and security interests in the planning and delivery of communications infrastructure and services ensuring consumer, citizen and audience safeguards are effective, designed to keep pace with evolving market developments, reflect community standards and deliver on consumer and community expectations developing strategies that ensure consumers, citizens and industry benefit from their engagement in the developing information economy and evolving networked society. 81 ACMA Budget Statements Outcome 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 Outcome 1 : A communications and media environment that balances the needs of the industry and the Australian community through regulation, education and advice 2014-15 Estimated actual expenses $'000 2015-16 Estimated expenses $'000 Programme 1.1: Communications regulation, planning and licensing Administered expenses Special appropriations Special accounts Departmental expenses Departmental appropriation Revenue from independent sources (s74) 4,800 50 4,800 50 42,710 431 39,680 431 Total for programme 1.1 47,991 44,961 Programme 1.2: Consumer safeguards, education and information Administered expenses Special appropriations Departmental expenses Departmental appropriation Revenue from independent sources (s74) Special accounts 300 300 46,523 469 - 32,377 469 10,844 Total for programme 1.2 47,292 43,990 Outcome 1 Totals by appropriation type Administered expenses Special appropriations Special accounts Departmental expenses Departmental appropriation Revenue from independent sources (s74) Special accounts 5,100 50 5,100 50 89,233 900 - 72,057 900 10,844 Total expenses for Outcome 1 95,283 88,951 2014-15 2015-16 Average staffing level (number) 451 417 Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the budget year as government priorities change. 82 ACMA Budget Statements Contributions to Outcome 1 Programme 1.1: Communications regulation, planning and licensing Programme objective That the allocation and use of public resources maximises their value to the Australian community; and that national safety and security interests are appropriately supported in the planning and delivery of communication infrastructure and services. Special appropriations: Public Governance, Performance and Accountability Act 2013 - s77 Special account expenses: Other Trust Monies Annual departmental expenses: Programme expenses Programme support Total programme expenses 2014-15 Estimated actual $'000 2015-16 Budget $'000 2016-17 Forward estimate $'000 2017-18 Forward estimate $'000 2018-19 Forward estimate $'000 4,800 4,800 4,800 4,800 4,800 50 50 50 50 50 31,061 12,080 28,880 11,231 28,180 10,959 28,269 10,994 28,503 11,085 47,991 44,961 43,989 44,113 44,438 Programme 1.1 Deliverables Effectively plan and allocate radiofrequency spectrum. Promote the effective use of radiofrequency spectrum; and monitor and resolve unacceptable interference to radiocommunications services. Plan, promote and administer effective and efficient licencing and numbering arrangements Provide appropriate and reasonable support to law enforcement, emergency services and national security. Monitor and regulate the provision of emergency call services to support access for all Australians. Deliverables Communications regulation, planning and Licensing 2014-15 Estimated actual $'000 2015-16 Budget 47,991 83 $'000 2016-17 Forward estimate $'000 2017-18 Forward estimate $'000 2018-19 Forward estimate $'000 44,961 43,989 44,113 44,438 ACMA Budget Statements Programme 1.1 Key Performance Indicators Spectrum users can access spectrum on terms and conditions appropriate to meet their needs, subject to other users and government policy objectives. That interference complaints are resolved within published timeframes and in a cost effective manner. That licences are allocated within statutory timeframes; and the outsourcing of the numbering function realises a reduction in administrative costs. That law enforcement, emergency services and national security providers are appropriately and reasonably supported by the ACMA and telecommunications industry. That ACMA determinations contribute to maintaining effective emergency call service access during the transition to an increasingly broadband enabled environment. Key performance indicators Communications regulation, planning and licensing 2014-15 Estimated actual $'000 2015-16 Budget 47,991 84 $'000 2016-17 Forward estimate $'000 2017-18 Forward estimate $'000 2018-19 Forward estimate $'000 44,961 43,989 44,113 44,438 ACMA Budget Statements Programme 1.2: Consumer safeguards, education and information Programme objective Consumer, citizen and audience safeguards are effective, designed to keep pace with evolving market developments, reflect community standards and deliver on consumer and community experience; and that consumers, citizens and industry benefit from engagement in the developing information economy and the evolving networked society. Linked to: Elements of the administered items in Programme 1.2 are also delivered by the Telecommunications (Industry Levy) Amendment Act 2015, which is responsible for delivering public interest telecommunications services including the: Universal Service Obligation (USO), which ensures that standard telephone services and payphones are to be reasonably accessible to all people in Australia on an equitable basis, wherever they reside or carry on business National Relay Service (NRS), which assists people who are deaf, or have a hearing and/or speech impairment, to access a telephone service equivalent to the standard telephone service available to all Australians. Treasury payments to the states through National Partnership on online safety programmes in schools to support the delivery of online safety programmes in schools from providers that have been certified by the Children's e-Safety Commissioner. Special Appropriations: Telecommunications - Consumer Codes Special account expenses: Enhancing Online Safety for Children Annual departmental expenses: Programme expenses Programme support Total programme expenses 2014-15 Estimated actual $'000 2015-16 Budget $'000 2016-17 Forward estimate $'000 2017-18 Forward estimate $'000 2018-19 Forward estimate $'000 300 300 300 300 300 - 10,844 10,820 10,540 10,263 33,834 13,158 23,649 9,197 22,906 8,908 23,204 9,024 23,658 9,200 47,292 43,990 42,934 43,068 43,421 85 ACMA Budget Statements Programme 1.2 Deliverables Maintain effective telecommunications safeguards. Maintain effective safeguards for spam, telemarketing and fax marketing. Maintain effective broadcasting safeguards. Promote secure engagement in the information economy and evolving networked society. Maintain effective online content safeguards. Empower parents and teachers to guide the online activity of children in their care. Deliverables Consumer safeguards, education and information 2014-15 Estimated actual $'000 2015-16 Budget $'000 2016-17 Forward estimate $'000 2017-18 Forward estimate $'000 2018-19 Forward estimate $'000 47,292 43,900 42,934 43,068 43,421 Programme 1.2 Key Performance Indicators That telecommunications safeguards, including those associated with Australia’s new broadband network, protect the interests of citizens and small businesses who purchase or use telecommunications services. Effective operation of the Do Not Call register for citizens and businesses. That citizens and businesses have effective and accessible avenues of complaint and advice regarding unsolicited communications. That broadcasting safeguards reflect community standards. That citizens have effective and accessible avenues of complaint for broadcast content that breaches community standards. Internet providers, critical infrastructure providers and other organisations have access to information that enables them to assist citizens and small businesses to interact securely and safely with the digital networked economy. That citizens have effective and accessible avenues of complaint for online content that breaches community standards. That families and schools have access to resources that enable them to manage cyberbullying and other online safety issues for children and young people. Key performance indicators Consumer safeguards, education and information 2014-15 Estimated actual $'000 2015-16 Budget 47,292 86 $'000 2016-17 Forward estimate $'000 2017-18 Forward estimate $'000 2018-19 Forward estimate $'000 43,990 42,934 43,068 43,421 ACMA Budget Statements Programs for which Treasury is appropriated under the Federal Financial Relations framework 2014-15 2015-16 2016-17 2017-18 Estimated Budget Forward Forward Forward estimate estimate estimate actual 2018-19 $'000 $'000 $'000 $'000 $'000 Annual administered expenses: National Partnership on Delivering Certified Online Safety Programmes in Schools - 2,500 2,500 2,500 - Total programme expenses - 2,500 2,500 2,500 - 87 ACMA 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 entity finances for the 2015-16 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 EXPLANATORY TABLES 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 section 78 of the PGPA Act or under separate enabling legislation (section 80 of the PGPA Act refers). Table 3.1.2 shows the expected additions (receipts) and reductions (payments) for each account used by the ACMA. Table 3.1.2: Estimates of Special Account Flows and Balances Outcome Opening Receipts Payments Adjustments balance Closing balance $'000 $'000 $'000 $'000 $'000 - 10,944 10,944 - - - - - - - - 50 50 - - - 50 50 - - - - - - - - - - - - 2015-16 Budget estimate 10,994 10,994 Total special accounts 2014-15 estimated actual 50 50 (A) = Administered (D) = Departmental (a) Public Governance, Performance and Accountability Act 2013 (b) Enhancing Online Safety for Children Act 2015. (c) Telecommunications (Consumer Protection and Service Standards) Act 1999. - - - - Enhancing Online Safety for Children (D) - PGPA Act s80(a) and EOSC Act s72 (b) 2015-16 Enhancing Online Safety for PGPA Act s80(a) and EOSC Act s72(b)2014-15 1 Services for Other Entities and Trust Moneys (A) PGPA Act s78(a) 2015-16 Services for Other Entities and Trust Moneys (A) PGPA Act s78 2014-15 Universal Service Account (A) PGPA Act s80(a) and TCPSS Act s21(c) Universal Service Account (A) PGPA Act s80(a) and TCPSS Act s21(c) 1 1 Total special accounts 89 ACMA Budget Statements 3.2 BUDGETED FINANCIAL STATEMENTS 3.2.1 Differences in entity resourcing and financial statements There are no significant differences between the resource information presented in the Budget Papers and Portfolio Budget Statements as a result of differences between Australian Accounting Standards (AAS) and Government Finance Statistics (GFS). 3.2.2 Analysis of budgeted financial statements Departmental Comprehensive Income Statement The ACMA is budgeting in 2015-16 for total expenditure of $93.4 million. This represents a decrease of $5.9 million from the 2014-15 estimated position. The decrease is primarily due to terminating Digital Restack Implementation funding and decreasing National Broadband and Spectrum License Reissue funding. 90 ACMA Budget Statements 3.2.3 Budgeted financial statements tables Table 3.2.1 Comprehensive Income Statement (Showing Net Cost of Services) (for the period ended 30 June) Estimated actual 2014-15 $'000 Budget estimate 2015-16 $'000 Forward estimate 2016-17 $'000 Forward estimate 2017-18 $'000 Forward estimate 2018-19 $'000 EXPENSES Employee benefits Suppliers Depreciation and amortisation Total expenses 59,553 30,580 9,163 99,296 56,823 26,978 9,028 92,829 55,389 26,384 10,202 91,975 55,177 26,854 10,254 92,285 55,177 27,532 10,254 92,963 LESS: OWN-SOURCE INCOME Own-source revenue Sale of goods and rendering of services Total own-source revenue Total own-source income Net cost of (contribution by) services 900 900 900 98,396 900 900 900 91,929 900 900 900 91,075 900 900 900 91,385 900 900 900 92,063 89,233 82,901 80,873 81,131 81,809 (9,163) (9,028) (10,202) (10,254) (10,254) Revenue from Government(a) Surplus (Deficit) attributable to the Australian Government(b) Total other comprehensive income Total comprehensive income (loss) (9,163) (9,028) (10,202) (10,254) (10,254) Total comprehensive income (loss) attributable to the Australian Government (9,163) (9,028) (10,202) (10,254) (10,254) Note: Impact of net cash appropriation arrangements Total comprehensive income/(loss) excluding depreciation/amortisation expenses previously funded through revenue appropriations. less depreciation/amortisation expenses previously funded through revenue Appropriations(b) 9,163 9,028 10,202 10,254 10,254 Total comprehensive income/(loss) - as per the statement of comprehensive income (9,163) (9,028) (10,202) (10,254) (10,254) Prepared on Australian Accounting Standards basis. (a) Revenue from Government is inclusive of funds to be credited into the Enhancing Online Safety for Children Special Account. (b) This operating loss relates to depreciation expenses, for which agencies receive no funding. 91 ACMA Budget Statements Table 3.2.2: Budgeted departmental balance sheet (as at 30 June) 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 Other non-financial assets Total non-financial assets Total assets LIABILITIES Payables Suppliers Other payables Total payables Estimated actual 2014-15 $'000 Budget estimate 2015-16 $'000 Forward estimate 2016-17 $'000 Forward estimate 2017-18 $'000 Forward estimate 2018-19 $'000 3,496 17,438 3,496 9,476 3,496 9,476 3,496 9,476 3,496 9,476 159 21,093 159 13,131 159 13,131 159 13,131 159 13,131 26,809 8,032 26,752 2,245 63,838 84,931 27,359 11,940 31,055 2,245 72,599 85,730 26,924 13,356 27,674 2,245 70,199 83,830 26,509 14,772 24,334 2,245 67,860 80,991 26,094 16,156 22,586 2,245 67,081 80,212 4,659 1,886 6,545 4,659 1,886 6,545 4,659 1,886 6,545 4,659 1,886 6,545 4,659 1,886 6,545 20,397 2,479 22,876 29,421 52,070 20,397 2,479 22,876 29,421 50,791 119,171 128,646 899 (68,500) 51,571 51,570 899 (78,754) 50,791 50,791 Provisions Employee provisions 20,397 20,397 20,397 Other provisions 2,479 2,479 2,479 Total provisions 22,876 22,876 22,876 Total liabilities 29,421 29,421 29,421 Net assets 55,510 54,809 53,409 EQUITY (a) Parent entity interest Contributed equity 103,454 111,256 93,627 Reserves 899 899 899 Retained surplus (accumulated deficit) (b) (48,044) (58,246) (39,016) 55,510 56,309 53,909 Total parent entity interest Total Equity 55,510 56,309 53,909 Prepared on Australian Accounting Standards basis. (a) Equity is the residual interest in assets after deductions of liabilities. (b) Retained surplus (accumulated deficit) includes depreciation loss. 92 ACMA Budget Statements Table 3.2.3: Departmental statement of changes in equity — summary of movement (Budget year 2015-16) Retained earnings Opening balance as at 1 July 2015 Balance carried forward from previous period Adjusted opening balance Comprehensive income Surplus (deficit) for the period Total comprehensive income of which: Attributable to the Australian Government Transactions with owners Contributions by owners Equity Injection - Appropriation Departmental Capital Budget (DCBs) Sub-total transactions with owners Estimated closing balance as at 30 June 2016 Closing balance attributable to the Australian Government Prepared on Australian Accounting Standards basis. 93 Contributed equity/ capital $'000 Total equity $'000 Asset revaluation reserve $'000 (39,016) (39,016) 899 899 93,627 93,627 55,510 55,510 (9,028) (9,028) - - (9,028) (9,028) (9,028) - - (9,028) - - 3,524 6,303 9,827 3,524 6,303 9,827 (48,044) 899 103,454 56,309 (48,044) 899 103,454 56,309 $'000 ACMA 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 Net GST received Total cash received Cash used Employees Suppliers Net GST paid Total cash used Net cash from (used by) operating Activities Estimated actual 2014-15 $'000 Budget estimate 2015-16 $'000 Forward estimate 2016-17 $'000 Forward estimate 2017-18 $'000 Forward estimate 2018-19 $'000 91,183 87,914 87,012 87,272 87,903 900 2,380 94,463 900 2,380 91,194 900 2,380 90,292 900 2,380 90,552 900 2,380 91,183 60,493 31,590 2,380 94,463 58,897 29,917 2,380 91,194 58,261 29,651 2,380 90,292 58,049 30,123 2,380 90,552 58,049 30,754 2,380 91,183 - - - - - 9,827 9,827 7,802 7,802 7,915 7,915 9,475 9,475 (9,827) (7,802) (7,915) (9,475) 9,827 9,827 7,802 7,802 7,915 7,915 9,475 9,475 9,827 7,802 7,915 9,475 - - - - 3,496 3,496 3,496 3,496 3,496 3,496 3,496 3,496 INVESTING ACTIVITIES Purchase of property, plant and Equipment 12,281 Total cash used 12,281 Net cash from (used by) investing Activities (12,281) FINANCING ACTIVITIES Cash received Contributed equity 12,281 Total cash received 12,281 Net cash from (used by) financing Activities 12,281 Net increase (decrease) in cash held Cash and cash equivalents at the beginning of the reporting period 3,496 Cash and cash equivalents at the end of the reporting period 3,496 Prepared on Australian Accounting Standards basis. 94 ACMA Budget Statements Table 3.2.5: Departmental Capital Budget Statement NEW CAPITAL APPROPRIATIONS Capital budget - Bill 1 (DCB) Equity injections – Bill 2 Total new capital appropriations Provided for: Purchase of non-financial assets Total Items PURCHASE OF NON-FINANCIAL ASSETS Funded by capital appropriations (a) Estimated actual 2014-15 $'000 Budget estimate 2015-16 $'000 Forward estimate 2016-17 $'000 Forward estimate 2017-18 $'000 Forward estimate 2018-19 $'000 6,799 4,795 11,594 6,303 6,303 7,802 7,802 7,915 7,915 9,475 9,475 11,594 11,594 6,303 6,303 7,802 7,802 7,915 7,915 9,475 9,475 5,842 3,524 - - - 6,303 9,827 7,802 7,802 7,915 7,915 9,475 9,745 9,827 9,827 7,802 7,802 7,915 7,915 9,745 9,745 Funded by capital appropriation – DCB(b) 6,799 TOTAL 12,281 RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE Total purchases 12,281 Total cash used to acquire assets 12,281 Prepared on Australian Accounting Standards basis. (a) Includes both current Bill 2 and prior Bill 2 capital appropriations. (b) Includes purchases from Departmental Capital Budgets (DCBs). 95 ACMA Budget Statements Table 3.2.6: Statement of Asset Movements (2015-16) As at 1 July 2015 Gross book value Accumulated depreciation/amortisation and impairment Opening net book balance CAPITAL ASSET ADDITIONS Estimated expenditure on new or replacement assets By purchase - appropriation equity(a) Total additions Other movements Depreciation/amortisation expense Total other movements As at 30 June 2016 Land Buildings Other Computer property, software plant and and equipment intangibles Total $'000 $'000 $'000 $'000 $'000 6,920 23,459 13,712 65,923 110,014 6,920 (2,501) 20,958 (4,119) 9,593 (33,839) 32,084 (40,459) 69,555 - 965 965 4,524 4,524 4,338 4,338 9,827 9,827 - (1,484) (1,484) (2,177) (2,177) (5,367) (5,367) (9,028) (9,028) Gross book value 6,920 24,424 18,236 70,261 119,841 Accumulated depreciation/amortisation and impairment (3,985) (6,296) (39,206) (49,487) Closing net book balance 6,920 20,439 11,940 31,055 70,354 Prepared on Australian Accounting Standards basis. (a) 'Appropriation equity' refers to equity injections provided through Appropriation Bill (No.2) 2015-16. 96 ACMA 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 2014-15 $'000 Budget estimate 2015-16 $'000 Forward estimate 2016-17 $'000 Forward estimate 2017-18 $'000 Forward estimate 2018-19 $'000 300 50 300 50 300 50 300 50 300 50 350 350 350 350 350 625,170 631,542 709,357 682,856 660,156 Total taxation revenue 625,170 Non-taxation revenue Sale of goods and rendering of services 5,033 Fees and fines 46,524 Other revenue 4,130 Total non-taxation revenue 55,687 Total own-source revenues administered on behalf of Government 680,857 Gains Sale of assets 2,138,475 Total gains administered on behalf of Government 2,138,475 Total own-sourced income administered on behalf of Government 2,819,332 Prepared on Australian Accounting Standards basis. 631,542 709,357 682,856 660,156 5,033 46,776 4,130 55,939 5,033 46,722 4,130 55,885 5,033 46,680 4,130 55,843 5,033 46,779 4,130 55,942 687,481 765,242 738,699 716,098 67,600 2,500 2,500 2,500 67,600 2,500 2,500 2,500 755,081 767,742 741,199 718,598 EXPENSES ADMINISTERED ON BEHALF OF GOVERNMENT Suppliers Other expenses Total expenses administered on behalf of Government LESS: OWN-SOURCE INCOME Own-source revenue Taxation revenue Taxation revenue 97 ACMA Budget Statements Table 3.2.8: Schedule of budgeted assets and liabilities administered on behalf of Government (as at 30 June) ASSETS Financial assets Cash and cash equivalents Taxation receivables Trade and other receivables Total financial assets Total assets administered on behalf of Government Estimated actual 2014-15 $'000 Budget estimate 2015-16 $'000 Forward estimate 2016-17 $'000 Forward estimate 2017-18 $'000 Forward estimate 2018-19 $'000 500 166,265 38,376 205,141 500 166,365 38,628 205,493 500 166,365 38,574 205,439 500 166,365 38,527 205,392 500 166,365 38,484 205,349 205,141 205,493 205,439 205,392 205,349 85,332 85,332 85,332 85,332 1,653 86,985 1,653 86,985 1,653 86,985 1,653 86,985 86,985 118,508 86,985 118,454 86,985 118,407 86,985 118,364 LIABILITIES Payables Unearned Income 150,432 Other payables 1,653 Total payables 152,085 Total liabilities administered on behalf of Government 152,085 Net assets/(liabilities) 53,056 Prepared on Australian Accounting Standards basis. 98 ACMA Budget Statements Table 3.2.9: Schedule of budgeted administered cash flows (for the period ended 30 June) Estimated actual 2014-15 $'000 Budget estimate 2015-16 $'000 Forward estimate 2016-17 $'000 Forward estimate 2017-18 $'000 Forward estimate 2018-19 $'000 52,112 5,100 50 625,272 51,557 5,100 50 631,774 51,709 5,100 50 709,659 51,660 5,100 50 683,158 51,755 5,100 50 660,458 4,130 686,664 4,130 692,611 4,130 770,648 4,130 744,098 4,130 721,493 350 350 350 350 350 350 350 350 350 350 686,314 INVESTING ACTIVITIES Cash received Proceeds from sale of property, plant and equipment 2,012,475 Total cash received 2,012,475 Net cash from (used by) investing activities 2,012,475 Net increase (decrease) in cash held 2,698,789 Cash and cash equivalents at beginning of reporting period 500 Cash from Official Public Account for: - Appropriations 300 - Special Accounts 50 Total cash from Official Public Account 350 Cash to Official Public Account for: - Appropriations (2,699,139) Total cash to Official Public Account (2,699,139) Cash and cash equivalents at end of reporting period 500 Prepared on Australian Accounting Standards basis. 692,261 770,298 743,748 721,143 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 694,761 772,798 746,248 723,643 500 500 500 500 300 50 300 50 300 50 300 50 350 350 350 350 (695,111) (773,148) (746,598) (723,993) (695,111) (773,148) (746,598) (723,993) 500 500 500 500 OPERATING ACTIVITIES Cash received Sales of goods and rendering of services Appropriation receipts Cash from OPA Taxes Other Total cash received Cash used Suppliers Total cash used Net cash from (used by) operating activities 99 ACMA Budget Statements 3.2.4 Notes to the financial statements Budgeted Financial Statements The ACMA’s financial statements have been prepared in accordance with the Australian Equivalents to the International Financial Reporting Standards (AEIFRS). Administered Financial Statements Taxation Revenue Represents revenue collected from Broadcasting Licence Fees, Radiocommunications Taxes, Telecommunications Industry Levy and the Annual Numbering Charge. Non-taxation Revenue Represents revenue collected from activities including the Telecommunication Licence Charges, non-taxation radiocommunications charges and the Do Not Call Register access fees. Sale of Assets Revenue Represents revenue from telephone numbering auctions, the renewal of spectrum licence and the sale of the digital dividend spectrum auctions. 100 101