AUSTRALIAN HUMAN RIGHTS COMMISSION

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1 AUSTRALIAN HUMAN RIGHTS COMMISSION Section 1: Entity overview and resources 1.1 STRATEGIC DIRECTION STATEMENT The Australian Human Rights Commission (the Commission) is Australia s independent national human rights institution that is charged with promoting and protecting human rights and fundamental freedoms, and with addressing discrimination. The Commission works to build understanding of and respect for rights in our community. Its role is to conduct education and awareness-raising about rights and responsibilities, contribute to the prevention of discrimination and human rights breaches within society, and provide access to justice for discrimination and human rights breaches when they occur. The Commission has identified two strategic priorities for of tackling violence, harassment and bullying, and working with business to improve productivity and promote best practice in respecting human rights and fundamental freedoms. The Commission is responsible for administering the following Acts: Australian Human Rights Commission Act 1986 Racial Discrimination Act 1975 Sex Discrimination Act 1984 Disability Discrimination Act 1992 Age Discrimination Act Functions under these Acts are vested in the Commission as a whole, individual members, the President as Chief Executive Officer or the Attorney-General. The Commission also has functions under the Fair Work Act 2009 and Native Title Act The Commission works closely with other government entities, the business community, the non-government sector and individuals to fulfil its role. The Commission aims to provide an independent, timely and effective complaint handling function in accordance with legislative requirements and best practice. Its services are evaluated through both qualitative and quantitative measures, including a customer satisfaction survey of complainants and respondents to services through the Commission s Investigation and Conciliation Service. 189

2 In the Budget, the government announced that the Office of the Australian Information Commissioner would cease operation from 1 January 2015, with an Office of the Privacy Commissioner established as a separate statutory office within the Australian Human Rights Commission, exercising statutory privacy functions under the Privacy Act 1988 and related legislation. The Office of the Privacy Commissioner will be independent of the Australian Human Rights Commission and the Privacy Commissioner will not be a Human Rights Commissioner for the purposes of the Australian Human Rights Commission Act The Commission will provide administrative services to the Office of the Privacy Commissioner under agreement. As the legislation giving effect to these changes has not passed Parliament, the funding appropriated to the Commission for the privacy functions will instead be appropriated to the Office of the Australian Information Commissioner in. 190

3 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 Estimate of Source Actual available appropriation prior year amounts available in Proposed at Budget Total Opening balance/reserves at bank 8,835 14,435 14,435 REVENUE FROM GOVERNMENT Ordinary annual services(a) Outcome 1 18,641 15,515 15,515 Total ordinary annual services 18,641 15,515 15,515 Other services(b) Non-operating 51 Total other services 51 Total annual appropriations 18,692 15,515 15,515 Payments from related entities(c) Amounts from other entities 6,035 6,577 6,577 Total 6,035 6,577 6,577 Total funds from government 33,562 14,435 22,092 36,527 FUNDS FROM OTHER SOURCES Interest Sale of goods and services Total Total net resourcing for entity 34,437 14,435 23,013 37,448 All figures are GST exclusive. The Commission is not directly appropriated as it is a corporate Commonwealth entity. Appropriations are made to the Attorney-General s Department which are then paid to the Commission and are considered departmental for all purposes. (a) Appropriation Bill (No. 1). (b) Appropriation Bill (No. 2). (c) Funding provided by a government entity that is not specified in the annual Appropriation Bills as a payment to the corporate entity. 191

4 1.3 BUDGET MEASURES Budget measures announced since the Mid-Year Economic and Fiscal Outlook (MYEFO) relating to the Commission are detailed in Budget Paper No. 2 and are summarised in Part 1 of Table 1.2. MYEFO measures and other measures not previously reported in a portfolio statement are summarised in Part 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, Total expense measures 1, Prepared on a Government Finance Statistics (fiscal) basis. Part 2: MYEFO measures and other measures not previously reported in a portfolio statement Programme Measures Communications and Public Affairs Functions targeted savings 1.1 Departmental expenses (32) (64) (64) (65) Funding for pre-existing measures affecting the public sector 1.1 Departmental expenses 210 Total 178 (64) (64) (65) Prepared on a Government Finance Statistics (fiscal) basis. 192

5 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 Commission 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 Commission in achieving government outcomes. Outcome 1: An Australian society in which human rights are respected, protected and promoted through independent investigation and resolution of complaints, education and research to promote and eliminate discrimination, and monitoring, and reporting on human rights Outcome 1 strategy The main focus of the Commission is the protection and promotion of human rights. Its role is to foster and enhance human rights, contribute to the prevention of discrimination within society and assist in redressing discrimination when it occurs. 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: An Australian society in which human rights are respected, protected and promoted through independent investigation and resolution of complaints, education and research to promote and eliminate discrimination, and monitoring, and reporting on human rights Programme 1.1: Australians have access to independent human rights complaint handling and public inquiries processes and benefit from human rights education, promotion and monitoring, and compliance activities Estimated actual expenses Estimated expenses Revenue from government Ordinary annual services (Appropriation Bill No. 1) 18,641 15,515 Payment from related entities 6,366 6,899 Resources received free of charge Revenues from other independent sources Total expenses for Outcome 1 25,612 23,065 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. 193

6 Contributions to Outcome 1 Programme 1.1: Australians have access to independent human rights complaint handling and public inquiries processes and benefit from human rights education, promotion and monitoring, and compliance activities Programme 1.1 objective The Commission: investigates alleged infringements under the federal anti-discrimination and human rights legislation inquires into acts or practices that may impinge on human rights or may be discriminatory fosters public discussion, and undertakes and coordinates research and educational programmes to promote human rights and eliminate discrimination. Programme 1.1 expenses Estimated actual Budget Annual departmental expenses Departmental item 25,612 23,065 31,998 32,262 34,293 Total programme expenses 25,612 23,065 31,998 32,262 34,293 Programme 1.1 deliverables Over the budget and forward years, and beyond, the Commission will achieve its objective by delivering: a complaint handling service for the investigation and resolution of complaints educational programmes and research to promote and eliminate discrimination inquiries into acts or practices that may impinge on human rights or may be discriminatory monitoring and compliance activities, and reporting on human rights. 194

7 Programme 1.1 key performance indicators Key performance indicators Customer/stakeholder survey to rate the effectiveness of major educational and promotional activity Estimated actual 80% rate as effective Budget 80% rate as effective % rate as effective % rate as effective % rate as effective Percentage of parties satisfied with the overall investigation and complaint handling process 80% 80% 80% 80% 80% Percentage of complaints finalised within 12 months 80% 80% 80% 80% 80% Percentage of complaints conciliated per annum 30% 30% 30% 30% 30% Extent of contact with government, community and industry groups distribute >70,000 publications and >35 million website hits distribute >70,000 publications and >35 million website hits distribute >70,000 publications and >35 million website hits distribute >70,000 publications and >35 million website hits distribute >70,000 publications and >35 million website hits 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, and government Indigenous expenditure. 3.1 EXPLANATORY TABLES Movement of administered funds between years The Commission has no administered funds Special accounts The Commission has no special accounts. 195

8 3.1.3 Australian Government Indigenous expenditure Table 3.1.3: Australian Government Indigenous expenditure (AGIE) Outcome 1 Approp Bill No. 1 Approp Bill No. 2 Special approp Total approp Other Total Programme Departmental Departmental Total AGIE Total AGIE 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 Income statement In, income is budgeted at $23.065m. This is a net decrease of $2.547m on the d actual of $25.612m. The decrease in revenue arises primarily from a net decrease in revenue from government. The Commission s revenue from government in has decreased from a revised of $18.641m to $15.515m. This is the net result of new measures, cumulative parameter adjustments, the application of the efficiency dividend and targeted savings. Own-source revenue funding arising from service fees and direct cost recoveries is projected to be $7.499m in. The revenues arise primarily from the supply of international human rights technical assistance programmes to the Department of Foreign Affairs and Trade, accommodation and shared services under a memorandum of understanding with the Office of the Australian Information Commissioner, and interest income from bank deposits with the Reserve Bank of Australia. The period also includes projected cost recoveries from collaboration with the Australian Defence Force on a project for cultural reform. The expenditure reflects the anticipated costs of delivering the Commission s deliverables under its outcome and fee-for-service activities identified above for the Budget and forward s. Balance sheet In the Commission anticipates capital expenditure of $0.306m for the purchase and replacement of end-of-life assets and equipment. 196

9 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 Estimated actual Budget Employee benefits 17,404 15,090 22,971 22,983 24,933 Suppliers 7,313 7,080 7,322 7,917 8,127 Depreciation and amortisation ,705 1,362 1,233 Total expenses 25,612 23,065 31,998 32,262 34,293 LESS: OWN-SOURCE INCOME Own-source revenue Sale of goods and rendering of services 5,585 6,164 9,511 9,710 9,615 Interest Rental income Total own-source revenue 6,920 7,499 9,911 10,110 10,015 Gains Other Total gains Total own-source income 6,971 7,550 9,995 10,194 10,099 Net cost of (contribution by) services 18,641 15,515 22,003 22,068 24,194 Revenue from government 18,641 15,515 22,003 22,068 24,194 Surplus (deficit) attributable to the Australian Government OTHER COMPREHENSIVE INCOME Changes in asset revaluation surplus Total other comprehensive income Total comprehensive income (loss) Total comprehensive income (loss) attributable to the Australian Government Prepared on Australian Accounting Standards basis. 197

10 Table 3.2.2: Budgeted departmental balance sheet (as at 30 June) ASSETS Financial assets Estimated actual Budget Cash and cash equivalents 14,435 13,410 14,606 14,484 14,427 Trade and other receivables ,448 3,121 3,121 Total financial assets 15,122 14,097 18,054 17,605 17,548 Non-financial assets Property, plant and equipment 4,027 3,698 4,656 3,996 3,336 Intangibles Other non-financial assets Total non-financial assets 4,710 4,276 5,249 4,415 3,650 Total assets 19,832 18,373 23,303 22,020 21,198 LIABILITIES Payables Suppliers 2,336 2,499 3,393 3,212 3,522 Other payables ,226 1,226 1,226 Total payables 2,460 2,623 4,619 4,438 4,748 Non-interest-bearing liabilities Lease incentives 3,396 2,830 3,246 2,442 2,382 Total non-interest-bearing liabilities 3,396 2,830 3,246 2,442 2,382 Provisions Employee provisions 5,354 4,298 6,484 6,634 6,637 Other provisions 8,686 8,686 8,686 8,686 8,686 Total provisions 14,040 12,984 15,170 15,320 15,323 Total liabilities 19,896 18,437 23,035 22,200 22,453 Net assets (64) (64) 268 (180) (1,255) EQUITY Parent entity interest Contributed equity 2,185 2,185 2,185 2,185 2,185 Reserves Retained surplus (accumulated deficit) (2,587) (2,587) (2,587) (2,587) (2,587) Total parent entity interest (64) (64) (64) (64) (64) Total equity (64) (64) (64) (64) (64) Prepared on Australian Accounting Standards basis. 198

11 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 (2,587) 338 2,185 (64) Adjustment for changes in accounting policies Adjusted opening balance (2,587) 338 2,185 (64) Estimated closing balance as at 30 June 2016 (2,587) 338 2,185 (64) Closing balance attributable to the Australian Government (2,587) 338 2,185 (64) Prepared on Australian Accounting Standards basis. 199

12 Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June) Estimated actual Budget OPERATING ACTIVITIES Cash received Receipts from government 18,641 15,515 22,003 22,068 24,194 Sale of goods and rendering of services 6,560 7,149 8,596 8,705 8,700 Cash transferred from the Official Public Account 3,377 Interest Net GST received Total cash received 29,078 23,164 31,259 31,433 33,554 Cash used Employees 15,753 15,454 23,369 22,831 24,938 Suppliers 7,419 8,433 7,507 8,422 8,371 Total cash used 23,172 23,887 30,876 31,253 33,309 Net cash from (used by) operating activities 5,906 (723) INVESTING ACTIVITIES Cash used Purchase of property, plant and equipment Total cash used Net cash from (used by) investing activities (357) (302) (302) (302) (302) FINANCING ACTIVITIES Cash received Contributed equity 51 Total cash received 51 Net cash from (used by) financing activities 51 Net increase (decrease) in cash held 5,600 (1,025) 81 (122) (57) Cash and cash equivalents at the beginning of the reporting period 8,835 14,435 13,410 13,491 13,369 Cash and cash equivalents at the end of the reporting period 14,435 13,410 13,491 13,369 13,312 Prepared on Australian Accounting Standards basis. Table 3.2.5: Departmental capital budget statement (for the period ended 30 June) The Commission does not receive capital budget funding. 200

13 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 4,027 1,276 5,303 Accumulated depreciation/amortisation and impairment (755) (755) Opening net book balance 4, ,548 CAPITAL ASSET ADDITIONS Estimated expenditure on new or replacement assets By purchase appropriation ordinary annual services(a) Total additions Other movements Depreciation/amortisation expense (710) (185) (895) Other Total other movements (635) (105) (740) As at 30 June 2016 Gross book value 4, ,854 Accumulated depreciation/amortisation and impairment (635) (105) (740) Closing net book balance 3, ,114 Prepared on Australian Accounting Standards basis. (a) Appropriation ordinary annual services refers to funding provided through Appropriation Bill (No. 1) for operational expenses. 201

14 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 for the Commission s outcome for the year (adjusted for any formal additions and reductions) are recognised as revenue. Employee expenses and benefits Employee expenses and benefits consist of salaries, leave entitlements, redundancy expenses and superannuation. Liabilities for services rendered by employees are recognised at the reporting date to the extent that they have not been settled. Supplier expenses Supplier expenses consist of ordinary operating costs (accommodation and utilities), administrative costs, consultant and contract costs and travel expenses. Assets and liabilities Assets are recognised in the Commission s balance sheet when it is probable that the future economic benefits will flow and the amounts of the assets can be reliably measured. Liabilities are recognised in the balance sheet when it is probable that the future obligation will be incurred and the amounts of the liabilities can be reliably measured. Cash and cash equivalents Cash includes notes and coins held and any deposits held at call with a bank or other financial institution. Cash is recognised at its nominal amount. Transactions with the government as owner Amounts appropriated that are designated as equity injections for a year are recognised directly in contributed equity. 202

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