AUSTRALIAN SECURITY INTELLIGENCE ORGANISATION

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1 AUSTRALIAN SECURITY INTELLIGENCE ORGANISATION Section 1: Agency overview and resources 1.1 STRATEGIC DIRECTION STATEMENT The mission of the Australian Security Intelligence Organisation (ASIO) is to identify and investigate threats to security and provide advice to protect Australia, its people and its interests in Australia and overseas. The mission underpins ASIO s vision as being the intelligence edge for a secure Australia. The Australian Security Intelligence Organisation Act 1979 (the ASIO Act) articulates ASIO s role, function and powers as well as providing explicit operating parameters. Part 1 of the ASIO Act defines security as: (a) the protection of, and of the people of, the Commonwealth and the several States and Territories from: (i) espionage; (ii) sabotage; (iii) politically motivated violence; (iv) promotion of communal violence; (v) attacks on Australia s defence system; or (vi) acts of foreign interference; whether directed from, or committed within, Australia or not; and (aa) the protection of Australia s territorial and border integrity from serious threats; and (b) the carrying out of Australia s responsibilities to any foreign country in relation to a matter mentioned in any of the subparagraphs of paragraph (a) or the matter mentioned in paragraph (aa). The threat of terrorism, particularly home-grown, remains significant and has been further complicated with the increase in the number of Australians who choose to fight in foreign conflicts, potentially returning with an increased desire and ability to conduct attacks on Australian shores. ASIO may request that the Minister for Foreign Affairs cancel Australian passports in the interests of national security. Certainly this has been happening at an increased rate in mainly in an effort to disrupt travel to Syria. Counter-espionage continues to be a priority. The ongoing leakage of information orchestrated by former US National Security Agency contractor Edward Snowden is an enduring example of the risk of the insider threat. 257

2 ASIO resourcing in counter-espionage has continued to increase, reflecting the work required to identify the trusted insider. It also reflects the persistent risk posed by foreign intelligence agencies. The use of cyber as a vector to conduct espionage is also a constant and growing threat. As a key contributor to Australia s cyber defences, ASIO remains committed to developing the means required to protect both the Australian Government and Australia s critical infrastructure from threats to national security. ASIO welcomes the establishment of the Australian Cyber Security Centre and will continue to work closely with other areas of government, as well as industry, in its ongoing development. Visa security assessments continue to be a resource-intensive component of ASIO s work. ASIO maintains a rigorous system to ensure security assessments are managed with care and diligence. The Independent Reviewer of Adverse Security Assessments has provided an additional layer of external accountability which has reinforced that level of rigor. ASIO is focused on the outcomes of the legislative reviews and reforms being undertaken by government. The reforms will enable ASIO, and its intelligence and law enforcement colleagues, to catch up with technology better equipping ASIO with the appropriate tools to respond to national security priorities. This should take place without changing the basic principles of fairness, proportionality and accountability. ASIO will continue to support the national security legislative reform package in response to the May 2013 report from the Parliamentary Joint Committee on Intelligence and Security. It is critical to balance ASIO s ability to exercise its security intelligence role while ensuring that appropriate oversight and accountability measures are in place. A range of measures exist, including a comprehensive suite of external checks and balances. Accountability mechanisms include a number of external reviews, oversight by the Attorney-General, an ongoing regime of inspections and inquiries by the Inspector-General of Intelligence and Security and the Independent Reviewer of Adverse Security Assessments, and ongoing appearances before parliamentary committees such as Senate Estimates. Corporately, ASIO anticipates the formal handover (practical completion) of the Ben Chifley Building. This purpose-built facility will better enable ASIO to do its job in the short and long term. 258

3 1.2 AGENCY RESOURCE STATEMENT Table 1.1 shows the total resources from all sources. Table 1.1: Agency resource statement Budget estimates for as at Budget May 2014 Estimate of prior year Actual amounts + Proposed = Total available available in at Budget estimate appropriation $ 000 $ 000 $ 000 $ 000 ORDINARY ANNUAL SERVICES 1 Departmental appropriation Prior year departmental appropriation 2 193, , ,614 Departmental appropriation 3 390, , ,024 s 31 relevant agency receipts 4 16,367 16,367 17,237 Total ordinary annual services 193, , , ,875 OTHER SERVICES 5 Departmental non-operating Equity injections 5, ,595 5,227 Total other services 5, ,595 5,227 Total available annual appropriations 198, , , ,102 Total net resourcing for agency 198, , , ,102 All figures are GST exclusive. 1. Appropriation Bill (No. 1) Estimated adjusted balance carried forward from previous year. 3. Includes an amount of $33.179m in for the departmental capital budget (see Table for further details). For accounting purposes this amount has been designated as contributions by owners. 4. Section 31 relevant agency receipts estimate. 5. Appropriation Bill (No. 2) BUDGET MEASURES Measures announced in the 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: Agency Budget measures Part 1: Measures announced since the MYEFO ASIO has no new post-myefo measures. 259

4 Part 2: MYEFO and other measures not previously reported in a portfolio statement Programme $ 000 $ 000 $ 000 $ 000 $ 000 Measures Efficiency Dividend a further temporary increase of 0.25 per cent 1.1 Departmental expenses (1,001) (1,969) (3,040) (3,061) Total measures (1,001) (1,969) (3,040) (3,061) Prepared on a Government Finance Statistics (fiscal) basis. Section 2: Outcomes and planned performance 2.1 OUTCOMES AND PERFORMANCE INFORMATION Government outcomes are the intended results, impacts or consequences of actions by the government on the Australian community. Commonwealth programmes are the primary vehicle by which government agencies achieve the intended results of their outcome statements. Agencies are required to identify the programmes that contribute to government outcomes over the budget and forward years. ASIO s outcome is described below together with its related programme, specifying the performance indicators and targets used to assess and monitor the performance of ASIO in achieving government outcomes. Outcome 1: To protect Australia, its people and its interests from threats to security through intelligence collection, assessment and advice to Government Outcome 1 strategy ASIO s outcome supports the Australian Government s policy aim of A secure Australia in a secure region. The information provided in the ASIO budget statement has necessarily been limited by the need to observe the requirements of national security. This is consistent with current practice observed by ASIO in presenting its annual report, where all sensitive information is excluded in accordance with section 94 of the ASIO Act. This budget statement contains broad information on appropriations and performance. Additional national security classified information is provided to the Attorney-General, the National Security Committee of Cabinet and the Parliamentary Joint Committee on Intelligence and Security. This enables scrutiny of the detail of ASIO s appropriations and performance information related to outcomes and programmes. 260

5 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 Estimated actual Estimated Outcome 1: To protect Australia, its people and its interests from threats to security through intelligence collection, assessment and expenses expenses advice to Government $ 000 $ 000 Programme 1.1: Security Intelligence Departmental expenses Departmental appropriation 1 386, ,292 Expenses not requiring appropriation in the budget year 2 56,891 65,097 Total expenses for Outcome 1 443, , Average staffing level (number) 1,750 1,720 Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the budget year as government priorities change. 1. Departmental appropriation combines Ordinary annual services (Appropriation Bill No. 1) and Revenue from independent sources (s 31). 2. Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses and resources received free of charge. Contributions to Outcome 1 Programme 1.1: Security Intelligence Programme 1.1 objective ASIO s programme objective is to protect Australia, its people and its interest from threats to security through intelligence collection, assessment and advice to government. Programme 1.1 expenses ASIO s expenses remain fairly constant over the forward estimates, with the exception of This decrease in expenses is due to a reduction in revenue from government. ASIO aims to maintain a break-even result Estimated Forward Forward Forward actual Budget estimate estimate estimate $ 000 $ 000 $ 000 $ 000 $ 000 Annual departmental expenses Departmental item 386, , , , ,906 Expenses not requiring appropriation in the budget year 1 56,891 65,097 68,462 74,503 73,574 Total programme expenses 443, , , , , Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses and resources received free of charge. 261

6 Programme 1.1 deliverables There are four components of the programme, each providing a key contribution to the outcome: Security intelligence analysis and advice informs stakeholders of ASIO s work in countering terrorism, espionage and other threats to national security. It includes strategic assessment and advice, threat assessment and advice, industry engagement and advice, proscription-related advice, security assessment and advice and support to security intelligence-related prosecutions and litigation. Protective security advice enhances physical, technical, procedural, personnel and information security. It includes protective security risk reviews, Top Secret certifications, technical surveillance countermeasures, security equipment evaluation, protective security training and the Protective Security Policy Framework. Security intelligence investigation and capabilities fulfil ASIO s intelligence collection requirements through all-source security intelligence collection, complex tactical investigations, analysis, and engagement with national and international partners. It includes counter-terrorism investigations and analysis, counter-espionage and foreign interference investigations and analysis, and border integrity investigations and analysis. Foreign intelligence collection in Australia includes tasks undertaken at the request of the Minister for Defence or the Minister for Foreign Affairs. Due to national security reasons, ASIO does not provide details of its deliverables. Programme 1.1 key performance indicators ASIO has two key performance indicators: the contribution of ASIO s action and advice to the management and reduction of risk to: people and property government business and national infrastructure special events of national and international significance the security of ASIO s activities. Achievement of these indicators will be monitored by: the level of government satisfaction as indicated by client feedback relevant client feedback on agency outputs in regard to quality and timeliness resource use against priorities and cost-effectiveness ASIO s security performance maintenance of ASIO s security integrity. 262

7 Section 3: Explanatory tables and budgeted financial statements Section 3 presents explanatory tables and budgeted financial statements which provide a comprehensive snapshot of agency finances for the 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 Movement of administered funds between years ASIO has no administered funds Special accounts ASIO has no special accounts Australian Government Indigenous expenditure ASIO has no Indigenous-specific expenses. 3.2 BUDGETED FINANCIAL STATEMENTS Differences in agency resourcing and financial statements There is no material difference between the agency resourcing and financial statements Analysis of budgeted financial statements Income statement Total expenses are estimated to be $ m in , an increase of $9.611m from The increase is primarily the result of increased depreciation. ASIO s revenue from government will decrease from $ m in to $ m in This is due to the termination of ASIO s direct appropriation for security assessments relating to irregular maritime arrivals and further efficiency dividends. ASIO is expecting an operating loss of $13.000m in The loss is due to one-off rent and relocation costs associated with the move to the Ben Chifley Building. Balance sheet ASIO s estimated net asset position is $ m in , a decrease of $44.435m from The decrease is attributable to the completion of the Ben Chifley Building. Capital budget statement ASIO is estimating capital outlays of $76.166m in , an increase of $13.778m from , primarily relating to the completion of the Ben Chifley Building. 263

8 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 Budget Forward Forward Forward actual estimate estimate estimate estimate $ 000 $ 000 $ 000 $ 000 $ 000 EXPENSES Employee benefits 213, , , , ,819 Suppliers 173, , , , ,202 Depreciation and amortisation 56,776 64,982 68,347 74,388 73,459 Total expenses 443, , , , ,480 LESS: OWN-SOURCE INCOME Own-source revenue Sale of goods and rendering of services 14,551 15,278 16,043 16,844 17,688 Other 2,686 2,820 2,961 3,109 3,265 Total own-source revenue 17,237 18,098 19,004 19,953 20,953 Gains Other Total gains Total own-source income 17,352 18,213 19,119 20,068 21,068 Net cost of (contribution by) services 426, , , , ,412 Revenue from government 369, , , , ,953 Surplus (deficit) attributable to the Australian Government (56,776) (77,982) (68,347) (74,388) (73,459) OTHER COMPREHENSIVE INCOME Changes in asset revaluation surplus Total other comprehensive income Total comprehensive income (loss) (56,776) (77,982) (68,347) (74,388) (73,459) Total comprehensive income (loss) attributable to the Australian Government (56,776) (77,982) (68,347) (74,388) (73,459) Note: Impact of net cash appropriation arrangements $ 000 $ 000 $ 000 $ 000 $ 000 Total comprehensive income (loss) excluding depreciation/amortisation expenses previously funded through revenue appropriations (13,000) Less depreciation/amortisation expenses previously funded through revenue appropriations 56,776 64,982 68,347 74,388 73,459 Total comprehensive income (loss) as per the statement of comprehensive income (56,776) (77,982) (68,347) (74,388) (73,459) Prepared on Australian Accounting Standards basis. 264

9 Table 3.2.2: Budgeted departmental balance sheet (as at 30 June) Estimated Budget Forward Forward Forward actual estimate estimate estimate estimate $ 000 $ 000 $ 000 $ 000 $ 000 ASSETS Financial assets Cash and cash equivalents 12,632 13,587 12,956 11,844 12,412 Trade and other receivables 190, ,307 97,172 74,605 71,591 Other financial assets 3,011 3,162 3,320 3,486 3,660 Total financial assets 205, , ,448 89,935 87,663 Non-financial assets Land and buildings 253, , , , ,329 Property, plant and equipment 85,632 93,502 84,473 94,644 76,753 Intangibles 29,863 49,283 55,187 53,629 53,531 Other non-financial assets 14,591 15,024 15,139 15,866 15,331 Total non-financial assets 383, , , , ,944 Total assets 589, , , , ,607 LIABILITIES Payables Suppliers 13,456 11,681 7,839 10,864 10,991 Other payables 8,556 9,118 7,711 9,127 9,393 Total payables 22,012 20,799 15,550 19,991 20,384 Interest-bearing liabilities Lease incentives 1,935 1,548 1, Total interest-bearing liabilities 1,935 1,548 1, Provisions Employee provisions 65,425 66,822 60,780 62,172 62,821 Other provisions 10,475 10,946 11,439 11,954 12,492 Total provisions 75,900 77,768 72,219 74,126 75,313 Total liabilities 99, ,115 88,930 94,891 96,084 Net assets 489, , , , ,523 EQUITY Parent entity interest Contributed equity 601, , , , ,591 Reserves 17,931 17,931 17,931 17,931 17,931 Retained surplus (accumulated deficit) (129,823) (207,805) (276,152) (350,540) (423,999) Total parent entity interest 489, , , , ,523 Total equity 489, , , , ,523 Prepared on Australian Accounting Standards basis. 265

10 Table 3.2.3: Departmental statement of changes in equity summary of movement (budget year ) Asset Contributed Retained revaluation equity/ Total earnings reserve capital equity $ 000 $ 000 $ 000 $ 000 Opening balance as at 1 July 2014 Balance carried forward from previous period (129,823) 17, , ,554 Adjustment for changes in accounting policies Adjusted opening balance (129,823) 17, , ,554 Comprehensive income Surplus (deficit) for the period (77,982) (77,982) Total comprehensive income (77,982) (77,982) Transactions with owners Distributions to owners Contributions by owners Equity injection appropriation Departmental capital budget 33,179 33,179 Sub-total transactions with owners 33,547 33,547 Estimated closing balance as at 30 June 2015 (207,805) 17, , ,119 Closing balance attributable to the Australian Government (207,805) 17, , ,119 Prepared on Australian Accounting Standards basis. 266

11 Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June) Estimated Budget Forward Forward Forward actual estimate estimate estimate estimate $ 000 $ 000 $ 000 $ 000 $ 000 OPERATING ACTIVITIES Cash received Appropriations 373, , , , ,204 Sale of goods and rendering of services 17,729 16,367 13,979 16,677 15,513 Other 3,196 1,224 2,929 2,749 3,029 Total cash received 394, , , , ,746 Cash used Employees 206, , , , ,170 Suppliers 174, , , , ,008 Total cash used 381, , , , ,178 Net cash from (used by) operating activities 13,264 43,574 9,627 27, INVESTING ACTIVITIES Cash used Purchase of property, plant and equipment 62,388 76,166 43,191 61,467 32,945 Total cash used 62,388 76,166 43,191 61,467 32,945 Net cash from (used by) investing activities (62,388) (76,166) (43,191) (61,467) (32,945) FINANCING ACTIVITIES Cash received Contributed equity 47,539 33,547 32,933 32,720 32,945 Total cash received 47,539 33,547 32,933 32,720 32,945 Net cash from (used by) financing activities 47,539 33,547 32,933 32,720 32,945 Net increase (decrease) in cash held (1,585) 955 (631) (1,112) 568 Cash and cash equivalents at the beginning of the reporting period 14,217 12,632 13,587 12,956 11,844 Cash and cash equivalents at the end of the reporting period 12,632 13,587 12,956 11,844 12,412 Prepared on Australian Accounting Standards basis. 267

12 Table 3.2.5: Departmental capital budget statement Estimated Budget Forward Forward Forward actual estimate estimate estimate estimate $ 000 $ 000 $ 000 $ 000 $ 000 NEW CAPITAL APPROPRIATIONS Capital budgets Bill 1 (DCB) 47,374 33,179 32,933 32,720 32,945 Equity injections Bill Total new capital appropriations 47,539 33,547 32,933 32,720 32,945 Provided for: Purchase of non-financial assets 47,539 33,547 32,933 32,720 32,945 Total items 47,539 33,547 32,933 32,720 32,945 PURCHASE OF NON-FINANCIAL ASSETS Funded by capital appropriations Funded by capital appropriation DCB 2 45,881 58,443 32,933 32,720 32,945 Funded internally from departmental resources 3 16,342 17,355 10,258 28,747 Total 62,388 76,166 43,191 61,467 32,945 RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE Total purchases 62,388 76,166 43,191 61,467 32,945 Total cash used to acquire assets 62,388 76,166 43,191 61,467 32,945 Prepared on Australian Accounting Standards basis. DCB = departmental capital budget. 1. Includes both current Bill 2 and prior year Act 2 and 4 appropriations. 2. Does not include annual finance lease costs. Includes purchases from current and previous years DCBs. 3. Includes the following sources of funding: current Bill 1 and prior year Act 1 and 3 appropriations (excluding amounts from the DCB), section 31 relevant agency receipts and proceeds from the sale of assets. 268

13 Table 3.2.6: Statement of asset movements ( ) Other property, Computer plant & software & Land Buildings equipment intangibles Total $ 000 $ 000 $ 000 $ 000 $ 000 As at 1 July 2014 Gross book value 1, , ,291 59, ,867 Accumulated depreciation/ amortisation and impairment (25,893) (39,659) (29,345) (94,897) Opening net book balance 1, ,910 85,632 29, ,970 CAPITAL ASSET ADDITIONS Estimated expenditure on new or replacement assets By purchase appropriation equity By purchase appropriation ordinary annual services 2 6,324 46,512 22,962 75,798 Total additions 6,324 46,880 22,962 76,166 Other movements Depreciation/amortisation expense (22,430) (39,010) (3,542) (64,982) Total other movements (22,430) (39,010) (3,542) (64,982) As at 30 June 2015 Gross book value 1, , ,171 82, ,033 Accumulated depreciation/ amortisation and impairment (48,323) (78,669) (32,887) (159,879) Closing net book balance 1, ,804 93,502 49, ,154 Prepared on Australian Accounting Standards basis. 1. Appropriation equity refers to equity injections provided through Appropriation Bill (No. 2) Appropriation ordinary annual services refers to funding provided through Appropriation Bill (No. 1) for depreciation and amortisation expenses, departmental capital budgets or other operational expenses. 269

14 3.2.4 Notes to the financial statements Basis of accounting The budgeted financial statements have been prepared in accordance with the Finance Minister s Orders and Australian Accounting Standards and interpretations issued by the Australian Accounting Standards Board that apply for the reporting period. The financial statements have been prepared on an accrual basis and are in accordance with the historical cost convention, except for certain assets and liabilities at fair value or amortised cost. Revenue from government Amounts appropriated for departmental programmes for the year (adjusted for any formal additions and reductions) are recognised as revenue when ASIO gains control of the appropriation, except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it is earned. Appropriations receivable are recognised at their nominal amounts. Revenue from other sources Revenue from other sources relates to other revenue received under section 31 of the Financial Management and Accountability Act This includes revenue for the provision of security assessments and protective security advice, proceeds on sale of assets, rental charges, and resources that are received free of charge. Employee expenses Employee expenses consist of salaries, leave entitlements and superannuation. Supplier expenses Supplier expenses include consultant, contractor, travel and administrative costs. Assets Assets are made up of cash, receivables, land and buildings, infrastructure, plant and equipment, computer software and other (prepayments). 270

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