NATIONAL ARCHIVES OF AUSTRALIA
Section 1: Entity overview and resources
1.1
STRATEGIC DIRECTION STATEMENT
The functions of the National Archives of Australia (the Archives) are defined in the
Archives Act 1983. In particular, the objects of the Archives Act are:
•
to provide for a National Archives of Australia, whose functions include:
– identifying the archival resources of the Commonwealth; and
– preserving and making publicly available the archival resources of the
Commonwealth; and
– overseeing Commonwealth record-keeping, by determining standards and
providing advice to Commonwealth institutions; and
•
to impose record-keeping obligations in respect of Commonwealth records.
The Archives fulfils these functions by undertaking a range of business activities,
supported by strategic direction setting, governance and corporate areas.
The Archives has a single-programme structure designed to ensure that key
performance measures can be reported in each area of core business.
The Archives will continue to:
•
respond to changes in the information environment, including the requirement to
move Commonwealth entities towards a comprehensive digital information and
records management regime
•
assist entities to build capability to meet information management requirements,
including those associated with whole-of-government initiatives, and promote
accountability in information and records management. As the rate of records
transferred to digital form increases, the Archives will monitor and, as appropriate,
expand its capability to manage, preserve and make those records available for
public access. The Archives will continue to oversee the delivery of additional
preservation and storage capacity
•
foster effective relationships with entities and strategic stakeholders, including the
information and communication technology and cultural sectors. The Archives will
work closely with other key information and security entities across government to
ensure that digital records management issues are addressed through information
strategies, standards and policies
•
accept transfer of paper and digital records from entities. This includes working
with entities to improve business efficiency across government by enhancing the
ability to retrieve and reuse information and reducing stockpiles of paper records.
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National Archives of Australia
The Archives is committed to providing access to the collection. The public has shown
a strong preference for online access and technologies. In response, the Archives has
continued to improve access to the collection through its websites. The Archives will
explore opportunities for promotion of and access to the collection, and will continue
to identify and provide opportunities for public engagement with the collection
through exhibitions, public programmes and online services, particularly highlighting
anniversaries of key people and events. This will include delivery of services to all
Australians, in cities and regional areas.
1.2
ENTITY RESOURCE STATEMENT
Table 1.1 shows the total resources from all sources.
Table 1.1: Entity resource statement—Budget estimates for 2015–16 as at
Budget May 2015
Actual
available
appropriation
2014–15
$’000
Estimate of
prior year
amounts
available in
2015–16
$’000
Proposed
at Budget
2015–16
$’000
Total
estimate
2015–16
$’000
21,120
64,920
2,699
88,739
20,539
–
–
20,539
–
65,044
2,290
67,334
20,539
65,044
2,290
87,873
ORDINARY ANNUAL SERVICES(a)
Departmental appropriation
Prior year appropriations(b)
Departmental appropriation(c)
s 74 retained revenue receipts(d)
Total ordinary annual services
Total available annual appropriations
88,739
20,539
67,334
87,873
Total net resourcing for entity
88,739
20,539
67,334
87,873
All figures are GST exclusive.
(a) Appropriation Bill (No. 1) 2015–16.
(b) Estimated adjusted balance carried forward from previous year.
(c) Includes an amount of $5.868m in 2015–16 for the departmental capital budget (see 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 Public Governance, Performance and
Accountability Act 2013.
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National Archives of Australia
1.3
BUDGET MEASURES
Measures announced in the 2014–15 Mid-Year Economic and Fiscal Outlook (MYEFO)
and other measures not previously reported in a portfolio statement are summarised
in Part 2 of Table 1.2.
Table 1.2: Entity 2015–16 Budget measures
Part 1: Measures announced since the 2014–15 MYEFO
The Archives has no new post-MYEFO measures.
Part 2: MYEFO measures and other measures not previously reported in a
portfolio statement
Programme
2014–15
$’000
2015–16
$’000
2016–17
$’000
2017–18
$’000
2018–19
$’000
Measures
Smaller Government—collection
agencies—consolidation of back
office functions(a)
1.1
Departmental expenses
–
(50)
(464)
(416)
(416)
Total
–
(50)
(464)
(416)
(416)
Prepared on a Government Finance Statistics (fiscal) basis.
(a) This measure was originally announced in the 2014–15 Budget (see page 63 of Budget Paper No. 2
2014–15 for further information).
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National Archives of Australia
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 entities achieve the intended results of their
outcome statements. Entities are required to identify the programmes that contribute
to government outcomes over the budget and forward years.
The Archives’ outcome is described below together with its related programme,
specifying the performance indicators and targets used to assess and monitor the
performance of the Archives in achieving government outcomes.
Outcome 1: To promote the creation, management and preservation of
authentic, reliable and usable Commonwealth records and to facilitate
Australians’ access to the archival resources of the Commonwealth
Outcome 1 strategy
Government records management
Australian Government entities face challenges in managing information and records
in a rapidly changing digital environment. With increased demands for openness and
new ways of creating, storing and accessing information, the Archives will guide
entities in building their digital records and information management capability to
better equip them to meet their business requirements and their obligations under the
Archives Act in appropriate, contemporary and cost-effective ways.
Management of the archival collection
The collection is large, unique and complex. The Archives will continue to develop the
collection through the identification and transfer of records of national archival value
from entities. The Archives will also continue to refine the collection by reviewing
records in custody to ensure it contains only records of national archival value. To
ensure the collection remains accessible, the Archives will describe and preserve the
records, focusing on describing significant and popular records and preserving those
at risk of loss through deterioration, obsolescence or high use. To maintain the
authenticity and reliability of the collection, the Archives will register the provenance
and location of all records, and provide appropriate, secure and controlled storage
environments.
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Access and participation
The Archives will provide access to, promote, interpret and communicate the
collection and foster engagement with Australians through its national network of
reading rooms and reference services. The Archives’ websites and the national
digitisation service will enhance the accessibility of the collection by increasing the
number of record pages available online. The Archives will also enable Australians to
learn about their heritage and democracy, and the role of the Archives, by providing
lifelong education and information programmes and interactive experiences.
Outcome 1 expense statement
Table 2.1 provides an overview of the total expenses for Outcome 1, by programme.
Table 2.1: Budgeted expenses for Outcome 1
Outcome 1: To promote the creation, management and preservation of
authentic, reliable and usable Commonwealth records and to facilitate
Australians’ access to the archival resources of the Commonwealth
Programme 1.1: National Archives of Australia
Departmental expenses
Departmental appropriation(a)
Expenses not requiring appropriation in the budget year(b)
Total expenses for Outcome 1
2014–15
Estimated
actual
expenses
$’000
2015–16
Estimated
expenses
$’000
61,708
11,880
73,588
61,466
12,819
74,285
2014–15
2015–16
Average staffing level (number)
405
403
Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of
the budget year as government priorities change.
(a) Departmental appropriation combines ‘Ordinary annual services (Appropriation Bill No. 1)’ and ‘Revenue
from independent sources (s 74)’.
(b) Expenses not requiring appropriation in the budget year are made up of depreciation expenses,
amortisation expenses, make-good expenses and audit fees.
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Contributions to Outcome 1
Programme 1.1: National Archives of Australia
Programme 1.1 objective
The Archives seeks to promote the creation, management and preservation of
authentic, reliable and usable Commonwealth records and to facilitate Australians’
access to the archival resources of the Commonwealth by:
•
guiding entities in building their digital records and information management
capability to better equip them to manage their business requirements and meet
their obligations under the Archives Act in an appropriate, contemporary and
cost-effective way
•
identifying and protecting records of national archival value by transferring
them from entities to appropriate custody for secure storage, description and
preservation to support continued use by the Australian Government and the
public
•
providing access to, promoting and interpreting the collection through research,
reading rooms and online services, and enabling Australians to learn about their
heritage and democracy
•
developing archival initiatives that will strengthen Australia’s ties with other
countries
•
maintaining governance and financial frameworks in the Archives that support
organisational excellence and the proper use and management of the Archives’
appropriation and assets to ensure its continued sustainability.
Programme 1.1 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
Annual departmental expenses
Departmental item
61,708
61,466
74,007
67,561
68,342
Expenses not requiring appropriation in
the budget year(a)
11,880
12,819
12,819
12,819
12,819
Total programme expenses
73,588
74,285
86,826
80,380
81,161
(a) Expenses not requiring appropriation in the budget year are made up of depreciation expenses,
amortisation expenses, make-good expenses and audit fees.
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National Archives of Australia
Programme 1.1 deliverables
•
Facilitate the development and use of records authorities for the retention,
disposal and transfer of Commonwealth records to meet entities’ business needs
and the Archives’ objectives in ensuring records are accessible to the government
and Australian people over time.
•
Develop best practice records and information management standards, policies
and guidance appropriate for a contemporary information environment.
•
Provide services that enhance entities’ digital records and information
management capability.
•
Assist entities to continue to implement their transition to digital records and
information management, and monitor and report on their improvements in
digital capability and practices.
•
Contribute to, and consult widely on, broader information and records
management approaches that meet government expectations for transparency
and accountability, and entities’ business needs.
•
Negotiate the transfer of records of national archival value to the Archives (or
appropriate alternatives) when their business use in entities has ended.
•
Provide and manage secure and controlled environments for records of national
archival value.
•
Maintain the master administrative record of the Commonwealth machinery of
government.
•
Register the provenance of all records.
•
Describe records at item level to enable their access through online searching.
•
Preserve records so that they are accessible now and into the future.
•
Provide a national reference and digitisation service to enable access to records
online and in reading rooms around the country.
•
Provide interactive websites, exhibitions, public programmes and events that
allow Australians to engage with and explore the Archives, the collection and its
role and impact on Australia’s democracy, culture and way of life.
•
Provide a national touring exhibition programme and an online learning
programme that take the collection to city and regional centres, and a schools and
community education programme that introduces regional visitors to Canberra,
the Archives and the collection.
•
Develop marketing and information programmes, including through social
media, newsletters and media engagement, to inform a diverse national audience
about the Archives and its services.
•
Produce publications that assist Australians to research and be informed by the
collection.
•
Ensure proper use and management of the Archives’ appropriation and assets in
accordance with the Public Governance, Performance and Accountability Act 2013.
•
Continue to review the Archives’ governance framework to ensure a high level of
accountability and improved services.
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Programme 1.1 deliverables (continued)
Deliverables
2014–15
Estimated
actual
2015–16
Budget
2016–17
Forward
estimate
2017–18
Forward
estimate
2018–19
Forward
estimate
95%
95%
95%
95%
95%
230,000
200,000
200,000
200,000
200,000
1.1m
1.5m
1.5m
1.5m
1.5m
95%
95%
95%
95%
95%
Transfers
Percentage of National Transfer Plan
(entity transfers) completed
Preservation
Number of at-risk items provided
preservation treatment
Access
Number of records pages added to the
Archives’ website (RecordSearch)
Percentage of items issued to the public
and entities within service standards
Percentage of reference enquiries
responded to within 30 days
90%
85%
85%
85%
85%
Percentage of records examined and
cleared within 90 days
90%
100%
100%
100%
100%
National reading room network business
opening hours met
99%
90%
90%
90%
90%
Number of records accessed through the
national reference service
75,000
75,000
75,000
75,000
75,000
99%
99%
99%
99%
99%
Archives’ website availability
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Programme 1.1 key performance indicators
Key performance indicators
2014–15
Estimated
actual
2015–16
Budget
2016–17
Forward
estimate
2017–18
Forward
estimate
2018–19
Forward
estimate
90%
90%
90%
90%
90%
75%
75%
75%
80%
80%
na
95%
95%
95%
95%
31%
32%
33%
34%
35%
Government interaction
Satisfaction rating on information and
records management products,
services and advice
Percentage of entities involved in
Archives’ information management
training and events
Percentage of entities reporting
against Check-up Digital (annually)
Collection management
Percentage of the total collection
described at item level
Access, visitors and online
engagement
Total number of visitors to the
Archives
125,600
177,000
221,250
282,000
206,500
Total number of onsite visits by
students as part of an organised
educational group
na
68,500
71,250
74,500
78,000
Total number of visitors participating in
public and outreach programmes
na
90,500
133,000
144,000
117,500
Percentage of visitors who are
satisfied with their visit experience
90%
90%
90%
90%
90%
Percentage of visitors and participants
in programme activities who report an
increased awareness and
understanding of the Archives and
Australia’s heritage and democracy
90%
90%
90%
90%
90%
12.0m
12.0m
15.0m
17.0m
17.0m
5.0m
5.0m
5.0m
5.0m
5.0m
12.0m
15.0m
15.0m
15.0m
15.0m
Number of records accessed online
through RecordSearch
Total number of visits to the Archives’
websites
Number of page views on the
Archives’ websites
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National Archives of Australia
Section 3: Explanatory tables and budgeted financial
statements
Section 3 presents explanatory tables and budgeted financial statements that 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.
3.1
EXPLANATORY TABLES
3.1.1 Movement of administered funds between years
The Archives has no administered funds.
3.1.2 Special accounts
The Archives has no special accounts.
3.1.3 Australian Government Indigenous expenditure
The Archives has no Indigenous-specific expenses.
3.2
BUDGETED FINANCIAL STATEMENTS
3.2.1 Differences in entity resourcing and financial statements
There is no material difference between the entity resourcing and financial statements.
3.2.2 Analysis of budgeted financial statements
Comprehensive income statement
After adjusting for depreciation and amortisation expense, the Archives is budgeting
for a surplus of $9.440m, representing revenue recognised from the intake of records of
national archival value from government entities net of withdrawal and destruction of
collection items.
Other revenue is estimated to remain steady in the budget and forward years, and is
directly related to the estimated intake of collection items. Revenue from the sale of
goods and rendering of services and rental income is estimated to remain steady.
In 2016–17, revenue from government and total expenses increase by $12.507m,
primarily due to funding provided in the 2011–12 Budget for the National Archives
Preservation Facility to cover additional rent and other costs associated with the new
facility. In 2017–18, revenue from government reduces by $6.462m, as only the ongoing
net additional rent for the new facility is funded.
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National Archives of Australia
Budgeted departmental balance sheet
Equity is estimated at $1.478b at 30 June 2016, reflecting the net effect of the operating
result and contributions by owners for asset replacement.
Equity is estimated to increase over the forward estimates period largely as a result of
the increase in value of heritage and cultural assets due to the intake of new collection
items. At 30 June 2016 total assets are estimated at $1.498b, of which 96% is heritage
and cultural assets. Budgeted liabilities total $19.118m, which comprises payables of
$4.513m and provisions of $14.605m.
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National Archives of Australia
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
2014–15
Estimated
actual
$’000
2015–16
Budget
$’000
2016–17
Forward
estimate
$’000
2017–18
Forward
estimate
$’000
2018–19
Forward
estimate
$’000
37,229
23,576
40
12,183
60
500
73,588
39,717
21,785
40
12,183
60
500
74,285
38,175
35,868
40
12,183
60
500
86,826
38,463
29,134
40
12,183
60
500
80,380
39,248
29,130
40
12,183
60
500
81,161
2,575
124
10,000
12,699
2,166
124
10,000
12,290
2,198
126
10,000
12,324
2,211
129
10,000
12,340
2,224
132
10,000
12,356
76
76
76
76
76
76
76
76
76
76
Total own-source income
12,775
12,366
12,400
12,416
12,432
Net cost of (contribution by) services
60,813
61,919
74,426
67,964
68,729
Revenue from government
Surplus (deficit) attributable to the
Australian Government
59,009
59,176
71,683
65,221
65,986
EXPENSES
Employee benefits
Suppliers
Grants
Depreciation and amortisation
Finance costs
Losses from asset sales
Total expenses
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services
Rental income
Other
Total own-source revenue
Gains
Other
Total gains
(1,804)
(2,743)
(2,743)
(2,743)
(2,743)
OTHER COMPREHENSIVE INCOME
Changes in asset revaluation surplus
Total other comprehensive income
–
–
–
–
–
–
–
–
–
–
Total comprehensive income (loss)
(1,804)
(2,743)
(2,743)
(2,743)
(2,743)
Total comprehensive income (loss)
attributable to the Australian
Government
(1,804)
(2,743)
(2,743)
(2,743)
(2,743)
2014–15
$’000
2015–16
$’000
2016–17
$’000
2017–18
$’000
2018–19
$’000
10,379
9,440
9,440
9,440
9,440
12,183
12,183
12,183
12,183
(2,743)
(2,743)
(2,743)
(2,743)
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
12,183
Total comprehensive income (loss) as
per the statement of comprehensive
income
(1,804)
Prepared on Australian Accounting Standards basis.
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National Archives of Australia
Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)
2014–15
Estimated
actual
$’000
2015–16
Budget
$’000
2016–17
Forward
estimate
$’000
2017–18
Forward
estimate
$’000
2018–19
Forward
estimate
$’000
186
21,337
21,523
186
21,337
21,523
186
21,337
21,523
186
21,337
21,523
186
21,337
21,523
Non-financial assets
Property, plant and equipment
Heritage and cultural assets
Intangibles
Inventories
Other non-financial assets
Total non-financial assets
18,656
1,437,303
15,639
231
1,072
1,472,901
18,360
1,440,841
15,582
231
1,072
1,476,086
18,280
1,444,379
15,525
231
1,072
1,479,487
18,277
1,447,917
15,468
231
1,072
1,482,965
18,309
1,451,455
15,436
231
1,072
1,486,503
Total assets
1,494,424
1,497,609
1,501,010
1,504,488
1,508,026
1,940
2,573
4,513
1,940
2,573
4,513
1,940
2,573
4,513
1,940
2,573
4,513
1,940
2,573
4,513
12,645
1,900
14,545
12,645
1,960
14,605
12,645
2,020
14,665
12,645
2,080
14,725
12,645
2,140
14,785
Total liabilities
Net assets
19,058
1,475,366
19,118
1,478,491
19,178
1,481,832
19,238
1,485,250
19,298
1,488,728
EQUITY
Parent entity interest
Contributed equity
Reserves
Retained surplus (accumulated deficit)
Total parent entity interest
32,201
330,752
1,112,413
1,475,366
38,069
330,752
1,109,670
1,478,491
44,153
330,752
1,106,927
1,481,832
50,314
330,752
1,104,184
1,485,250
56,535
330,752
1,101,441
1,488,728
Total equity
1,475,366
Prepared on Australian Accounting Standards basis.
1,478,491
1,481,832
1,485,250
1,488,728
ASSETS
Financial assets
Cash and cash equivalents
Trade and other receivables
Total financial assets
LIABILITIES
Payables
Suppliers
Other payables
Total payables
Provisions
Employee provisions
Other provisions
Total provisions
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National Archives of Australia
Table 3.2.3: Departmental statement of changes in equity—summary of
movement (budget year 2015–16)
Retained
earnings
$’000
Asset
revaluation
reserve
$’000
Contributed
equity/
capital
$’000
Total
equity
$’000
1,112,413
330,752
32,201
1,475,366
–
1,112,413
–
330,752
–
32,201
–
1,475,366
(2,743)
(2,743)
–
–
–
–
(2,743)
(2,743)
(2,743)
–
–
(2,743)
–
–
–
–
5,868
5,868
5,868
5,868
1,109,670
330,752
38,069
1,478,491
Closing balance attributable to the
Australian Government
1,109,670
Prepared on Australian Accounting Standards basis.
330,752
38,069
1,478,491
Opening balance as at 1 July 2015
Balance carried forward from previous
period
Adjustment for changes in accounting
policies
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
Departmental capital budget
Sub-total transactions with owners
Estimated closing balance
as at 30 June 2016
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Table 3.2.4: Budgeted departmental statement of cash flows (for the period
ended 30 June)
2014–15
Estimated
actual
$’000
2015–16
Budget
$’000
2016–17
Forward
estimate
$’000
2017–18
Forward
estimate
$’000
2018–19
Forward
estimate
$’000
OPERATING ACTIVITIES
Cash received
Appropriations
Sale of goods and rendering of services
Net GST received
Total cash received
59,590
2,699
3,014
65,303
59,176
2,290
3,176
64,642
71,683
2,324
3,043
77,050
65,221
2,340
3,043
70,604
65,986
2,356
3,043
71,385
Cash used
Employees
Suppliers
Net GST paid
Other
Total cash used
37,213
26,397
133
40
63,783
39,797
24,672
133
40
64,642
38,388
38,489
133
40
77,050
38,659
31,772
133
40
70,604
39,248
31,964
133
40
71,385
1,520
–
–
–
–
7,431
7,431
5,868
5,868
6,084
6,084
6,161
6,161
6,221
6,221
Net cash from (used by) operating
activities
INVESTING ACTIVITIES
Cash used
Purchase of property, plant and equipment
Total cash used
Net cash from (used by) investing
activities
(7,431)
(5,868)
(6,084)
(6,161)
(6,221)
FINANCING ACTIVITIES
Cash received
Contributed equity
Total cash received
5,911
5,911
5,868
5,868
6,084
6,084
6,161
6,161
6,221
6,221
Net cash from (used by) financing
activities
Net increase (decrease) in cash held
5,911
–
5,868
–
6,084
–
6,161
–
6,221
–
186
186
186
186
186
186
186
186
186
186
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.
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Table 3.2.5: Departmental capital budget statement (for the period ended
30 June)
2014–15
Estimated
actual
$’000
2015–16
Budget
$’000
2016–17
Forward
estimate
$’000
2017–18
Forward
estimate
$’000
2018–19
Forward
estimate
$’000
NEW CAPITAL APPROPRIATIONS
Capital budget—Bill 1 (DCB)
Total new capital appropriations
5,911
5,911
5,868
5,868
6,084
6,084
6,161
6,161
6,221
6,221
Provided for:
Purchase of non-financial assets
Total items
5,911
5,911
5,868
5,868
6,084
6,084
6,161
6,161
6,221
6,221
7,431
5,868
6,084
6,161
6,221
10,000
17,431
10,000
15,868
10,000
16,084
10,000
16,161
10,000
16,221
PURCHASE OF NON-FINANCIAL ASSETS
Funded by capital appropriation—DCB(a)
Funded internally from departmental
resources(b)
Total purchases of non-financial assets
RECONCILIATION OF CASH USED TO
ACQUIRE ASSETS TO ASSET
MOVEMENT TABLE
Total purchases
17,431
15,868
16,084
16,161
16,221
Less gifted assets
10,000
10,000
10,000
10,000
10,000
Total cash used to acquire assets
7,431
5,868
6,084
6,161
6,221
Prepared on Australian Accounting Standards basis.
DCB = departmental capital budget.
(a) Does not include annual finance lease costs. Includes purchases from current and previous years’ DCBs.
(b) Includes funding from contributions and gifts.
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National Archives of Australia
Table 3.2.6: Statement of asset movements (budget year 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 ordinary annual
services(a)
Assets received as gifts/donations
Total additions
Other movements
Depreciation/amortisation expense
Other
Total other movements
Property,
plant &
equipment
$’000
Heritage &
cultural
$’000
Computer
software &
intangibles
$’000
Total
$’000
27,831
1,459,729
33,644
1,521,204
(9,175)
18,656
(22,426)
1,437,303
(18,005)
15,639
(49,606)
1,471,598
4,437
–
4,437
–
10,000
10,000
1,431
–
1,431
5,868
10,000
15,868
(4,733)
–
(4,733)
(5,962)
(500)
(6,462)
(1,488)
–
(1,488)
(12,183)
(500)
(12,683)
As at 30 June 2016
Gross book value
32,268
1,469,229
35,075
1,536,572
Accumulated depreciation/amortisation and
impairment
(13,908)
(28,388)
(19,493)
(61,789)
Closing net book balance
18,360
1,440,841
15,582
1,474,783
Prepared on Australian Accounting Standards basis.
(a) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Bill (No. 1)
2015–16 for depreciation and amortisation expenses, departmental capital budgets or other operational
expenses.
Estimated operating expenditure in income statement for heritage and cultural assets
Operations and maintenance
Preservation and conservation
Total operating expenditure on heritage and cultural assets
369
$’000
17,812
4,644
22,456
National Archives of Australia
3.2.4 Notes to the financial statements
Basis of accounting
The budgeted financial statements have been prepared on an accrual accounting basis,
having regard to Statements of Accounting Concepts, and in accordance with the
Public Governance, Performance and Accountability (Financial Reporting) Rule 2015,
Australian Accounting Standards and other authoritative pronouncements of the
Australian Accounting Standards Board.
Revenue from government
Amounts appropriated are recognised as revenue, except for certain amounts that
relate to activities that are reciprocal in nature, in which case revenue is recognised
only when it has been earned. Appropriations receivable are recognised at their
nominal amounts.
Employee expenses
Employee expenses consist of salaries, leave entitlements, redundancy expenses,
superannuation and non-salary benefits.
Supplier expenses
Supplier expenses consist of administrative costs, consultants’ costs, travel expenses,
property operating expenses and legal expenses.
Cash
Cash includes notes and coins held and any deposits held at call with a bank or other
financial institution.
Assets
Assets are made up of cash, receivables, leasehold improvements and plant and
equipment. All assets are held at fair value.
Liabilities
Liabilities are made up of employee salary and leave entitlement, property lease and
make-good provisions and amounts owed to creditors.
370