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