OFFICE OF THE AUSTRALIAN INFORMATION COMMISSIONER
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1 OFFICE OF THE AUSTRALIAN INFORMATION COMMISSIONER Section 1: Entity overview and resources 1.1 STRATEGIC DIRECTION STATEMENT The Office of the Australian Information Commissioner (OAIC) is an Australian Government entity established under the Australian Information Commissioner Act The three main functions of the OAIC are: information commissioner functions performing strategic functions relating to information management in the Australian Government privacy functions ensuring proper handling of personal information in accordance with the Privacy Act 1988 and other legislation freedom of information (FOI) functions protecting the public s right of access to documents under the Freedom of Information Act 1982 (FOI Act). In the Budget, the Australian Government announced that the OAIC would cease operation and new arrangements for privacy and FOI regulation would commence from 1 January The new arrangements included the establishment of an Office of the Privacy Commissioner; the right to external merits review of FOI decisions to lie directly with the Administrative Appeals Tribunal; and complaints about FOI administration to lie directly with the Commonwealth Ombudsman. Funding transfers to other entities to facilitate these changed arrangements occurred as part of the Budget. As the legislation giving effect to these changes has not passed Parliament, the OAIC remains responsible for privacy and FOI regulation. Additional resources will be provided to the OAIC for the exercise of FOI functions, and the funding appropriated to the Australian Human Rights Commission for privacy functions will instead be appropriated to the OAIC in. 455
2 1.2 ENTITY RESOURCE STATEMENT Table 1.1 shows the total resources from all sources. Table 1.1: Entity resource statement Budget s for as at Budget May 2015 Actual available appropriation Estimate of prior year amounts available in Proposed at Budget Total ORDINARY ANNUAL SERVICES(a) Departmental appropriation Prior year appropriations(b) 3,707 2,092 2,092 Departmental appropriation(c) 9,983 8,537 8,537 s 74 retained revenue receipts(d) 3,153 1,115 3,262 4,377 Total ordinary annual services 16,843 3,207 11,799 15,006 Total net resourcing for entity 16,843 3,207 11,799 15,006 All figures are GST exclusive. (a) Appropriation Bill (No. 1). (b) adjusted balance carried forward from previous year. (c) Includes an amount of $0.020m in for the departmental capital budget (see Table for further details). For accounting purposes this amount has been designated as contributions by owners. Also includes funding provided through the Supplementary Additional Estimates. (d) retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act
3 1.3 BUDGET MEASURES Budget measures announced since the Mid-Year Economic and Fiscal Outlook (MYEFO) relating to the OAIC are detailed in Budget Paper No. 2 and are summarised in Part 1 of Table 1.2. Table 1.2: Entity Budget measures Part 1: Measures announced since the MYEFO Expense measures Programme National Security Implementation of mandatory telecommunications data retention 1.1 Departmental expenses 1,130 Smaller Government Attorney-General s Portfolio 1.1 Departmental expenses 1,709 Total expense measures 2,839 Prepared on a Government Finance Statistics (fiscal) basis. Part 2: MYEFO measures and other measures not previously reported in a portfolio statement The OAIC has no MYEFO measures or other measures not previously reported in a portfolio statement. 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 OAIC s outcome is described below together with its related programme, specifying the performance indicators and targets used to assess and monitor the performance of the OAIC in achieving government outcomes. Outcome 1: Provision of public access to Commonwealth Government information, protection of individuals personal information, and performance of information commissioner, freedom of information and privacy functions 457
4 Outcome 1 strategy In order to achieve its outcome, the OAIC will focus on its strategic goals of: promoting and upholding information access rights promoting and upholding information privacy rights achieving organisational excellence by supporting and developing the OAIC s people, systems and processes. The OAIC faces a continuing challenge as its workload of privacy- and FOI-related matters has continued to grow since the OAIC s establishment in The OAIC constantly reviews and reassesses its priorities in order to manage this. 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: Provision of public access to Commonwealth Government information, protection of individuals personal information, and performance of information commissioner, freedom of information and privacy functions actual expenses expenses Programme 1.1: Complaint handling, compliance and monitoring, and education and promotion Departmental expenses Departmental appropriation(a) 13,116 11,779 Expenses not requiring appropriation in the budget year(b) Total expenses for Outcome 1 13,958 12,622 Average staffing level (number) Note: Departmental appropriation splits and totals are indicative s 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, audit fees, and write-down and impairment of assets. 458
5 Contributions to Outcome 1 Programme 1.1: Complaint handling, compliance and monitoring, and education and promotion Programme 1.1 objective The OAIC s programme objectives are to: conduct reviews of FOI decisions made by ministers and entities promote awareness and understanding of the Privacy Act and FOI Act and their objectives investigate complaints about compliance with the Privacy Act inquire into acts or practices that may be interferences with privacy exercise powers conferred on the OAIC by the Privacy Act and other laws to ensure compliance by entities with privacy requirements, including conducting performance assessments of practices for handling personal information, conducting Commissioner-initiated investigations and accepting enforceable written undertakings undertake the guidance-, monitoring- and advice-related functions under the Privacy Act foster public discussion and conduct educational programmes to promote access to information and privacy protection. Programme 1.1 expenses actual Budget Annual departmental expenses Departmental item 13,116 11,779 Expenses not requiring appropriation in the budget year(a) Total programme expenses 13,958 12,622 (a) Expenses not requiring appropriation in the budget year are made up of depreciation expenses, amortisation expenses, audit fees, and write-down and impairment of assets. 459
6 Programme 1.1 deliverables The OAIC s programme deliverables are: privacy complaint handling services privacy regulatory activities FOI merit review services privacy and FOI enquiries services promotion and educational activities. Programme 1.1 key performance indicators OAIC merits review and complaint handling processes meet timeliness and quality benchmarks. Information and education products on privacy, FOI and information policy meet stakeholder needs. Key performance indicators Revised budget Budget year 1 year 2 year 3 Percentage of privacy complaints finalised within 12 months 80% 80% Percentage of FOI complaints finalised within 12 months 80% 80% Time taken from commencement to finalisation of performance assessments 6 months 6 months Percentage of Information Commissioner reviews completed in 12 months 80% 80% 460
7 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 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 The OAIC has no administered funds Special accounts The OAIC has no special accounts Australian Government Indigenous expenditure The OAIC has no Indigenous-specific expenses. 3.2 BUDGETED FINANCIAL STATEMENTS Differences in entity resourcing and financial statements There is no material difference between the entity resourcing and financial statements Analysis of budgeted financial statements The OAIC is budgeting for an underlying break-even operating result for the budget year, after taking into account unfunded depreciation and amortisation expenses. 461
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 EXPENSES actual Budget Employee benefits 10,399 9,632 Suppliers 2,749 2,180 Depreciation and amortisation Total expenses 13,958 12,622 LESS: OWN-SOURCE INCOME Own-source revenue Sale of goods and rendering of services 3,153 3,262 Total own-source revenue 3,153 3,262 Gains Other Total gains Total own-source income 3,185 3,295 Net cost of (contribution by) services 10,773 9,327 Revenue from government 9,963 8,517 Surplus (deficit) attributable to the Australian Government (810) (810) OTHER COMPREHENSIVE INCOME Changes in asset revaluation surplus Total other comprehensive income Total comprehensive income (loss) (810) (810) Total comprehensive income (loss) attributable to the Australian Government (810) (810) 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 Total comprehensive income (loss) as per the statement of comprehensive income (810) (810) Prepared on Australian Accounting Standards basis. 462
9 Table 3.2.2: Budgeted departmental balance sheet (as at 30 June) ASSETS Financial assets actual Budget Cash and cash equivalents 1,115 1,115 Trade and other receivables 2,761 2,761 Total financial assets 3,876 3,876 Non-financial assets Property, plant and equipment 2,415 1,868 Intangibles Other non-financial assets Total non-financial assets 3,433 2,426 Total assets 7,309 6,302 LIABILITIES Payables Suppliers Other payables 1,102 1,102 Total payables 1,900 1,920 Non-interest-bearing liabilities Lease incentives 1,457 1,220 Total non-interest-bearing liabilities 1,457 1,220 Provisions Employee provisions 2,039 2,039 Total provisions 2,039 2,039 Total liabilities 5,396 5,179 Net assets 1,913 1,123 EQUITY Parent entity interest Contributed equity 2,019 2,039 Reserves Retained surplus (accumulated deficit) (238) (1,048) Total parent entity interest 1,913 1,123 Total equity 1,913 1,123 Prepared on Australian Accounting Standards basis. 463
10 Table 3.2.3: Departmental statement of changes in equity summary of movement (budget year ) Retained earnings Asset revaluation reserve Contributed equity/ capital Total equity Opening balance as at 1 July 2015 Balance carried forward from previous period (238) 132 2,019 1,913 Adjustment for changes in accounting policies Adjusted opening balance (238) 132 2,019 1,913 Comprehensive income Surplus (deficit) for the period (810) (810) Total comprehensive income (810) (810) Of which: Attributable to the Australian Government (810) (810) Transactions with owners Departmental capital budget Sub-total transactions with owners closing balance as at 30 June 2016 (1,048) 132 2,039 1,123 Closing balance attributable to the Australian Government (1,048) 132 2,039 1,123 Prepared on Australian Accounting Standards basis. 464
11 Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June) actual Budget OPERATING ACTIVITIES Cash received Appropriations 9,963 8,517 Sale of goods and rendering of services 3,153 3,262 Net GST received Total cash received 13,226 11,889 Cash used Employees 11,228 9,632 Suppliers 1,998 2,257 Total cash used 13,226 11,889 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 (20) (20) FINANCING ACTIVITIES Cash received Contributed equity Total cash received Net cash from (used by) financing activities Net increase (decrease) in cash held Cash and cash equivalents at the beginning of the reporting period 1,115 1,115 Cash and cash equivalents at the end of the reporting period 1,115 1,115 Prepared on Australian Accounting Standards basis. 465
12 Table 3.2.5: Departmental capital budget statement (for the period ended 30 June) NEW CAPITAL APPROPRIATIONS actual Budget Capital budget Bill 1 (DCB) Total new capital appropriations Provided for: Purchase of non-financial assets Total items PURCHASE OF NON-FINANCIAL ASSETS Funded by capital appropriation DCB Total purchases of non-financial assets RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE Total purchases Total cash used to acquire assets Table 3.2.6: Statement of asset movements (budget year ) Property, plant & equipment Computer software & intangibles Total As at 1 July 2015 Gross book value 2,415 2,426 4,841 Accumulated depreciation/amortisation and impairment (1,459) (1,459) Opening net book balance 2, ,382 CAPITAL ASSET ADDITIONS expenditure on new or replacement assets By purchase appropriation ordinary annual services(a) Total additions Other movements Depreciation/amortisation expense (340) (470) (810) Disposals (217) (217) Total other movements (557) (470) (1,027) As at 30 June 2016 Gross book value 2,208 2,436 4,644 Accumulated depreciation/amortisation and impairment (340) (1,929) (2,269) Closing net book balance 1, ,375 Prepared on Australian Accounting Standards basis. (a) 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. 466
13 3.2.4 Notes to the financial statements 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 for programmes 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 and property operating 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 entitlements, operating lease rentals payable and amounts owed to creditors. 467
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