Australian Security Intelligence Organisation
Australian Security Intelligence Organisation
Section 1: Agency overview and resources
1.1 Strategic direction
The strategic direction statement for the Australian Security Intelligence Organisation can be found in the 2013–14 Portfolio Budget Statements. There has been no change to ASIO’s strategic direction as a result of Additional Estimates.
1.2 Agency resource statement
The agency resource statement details the resourcing for ASIO at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2013–14 budget year, including variations through Appropriation Bills Nos.3 and4.
Table 1.1: Agency resource statement—additional estimates for 2013–14 as at Additional Estimates February 2014
TotalEstimate / Proposed / estimate at / Total
as at / Additional / Additional / available
Budget / + / Estimates / = / Estimates / appropriation
2013–14 / 2013–14 / 2013–14 / 2012–13
$’000 / $’000 / $’000 / $’000
ORDINARY ANNUAL SERVICES1
Departmental appropriation
Prior year departmental
appropriation2 / 203,027 / – / 203,027 / 226,227
Departmental appropriation3 / 416,863 / 161 / 417,024 / 390,509
s 31 relevant agency receipts4 / 17,237 / – / 17,237 / 29,297
Total ordinary annual services / 637,127 / 161 / 637,288 / 646,033
OTHER SERVICES5
Departmental non-operating
Equity injections / 5,127 / 100 / 5,227 / 5,062
Total other services / 5,127 / 100 / 5,227 / 5,062
Total available annual
appropriations / 642,254 / 261 / 642,515 / 651,095
Total net resourcing for agency / 642,254 / 261 / 642,515 / 651,095
All figures are GST exclusive.
1. Appropriation Act (No. 1) 2013–14 and Appropriation Bill (No. 3) 2013–14.
2. Estimated adjusted balance carried forward from previous year for annual appropriations.
3. Includes an amount of $47.374m in 2013–14 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’.
4. Section 31 relevant agency receipts—estimate.
5. Appropriation Act (No. 2) 2013–14 and Appropriation Bill (No. 4) 2013–14.
1.3 Agency measures table
Table 1.2 summarises new government measures taken since the 2013–14 Budget. The table is split into expense and capital measures, with the affected programme identified.
Table 1.2: Agency 2013–14 measures since Budget
2013–14 / 2014–15 / 2015–16 / 2016–17Programme / $’000 / $’000 / $’000 / $’000
Expense measures
Operation Sovereign Borders—enhancing people smuggling intelligence gathering, disruption and joint policing / 1.1
Departmental expenses / 341 / 681 / 339 / –
Reforms to APS management and efficient procurement of agency software / 1.1
Departmental expenses / (180) / (180) / (180) / –
Temporary increase in the efficiency dividend / 1.1
Departmental expenses / – / (3,991) / (8,912) / (14,379)
Total expense measures / 161 / (3,490) / (8,753) / (14,379)
Capital measures
Operation Sovereign Borders—enhancing people smuggling intelligence gathering, disruption and joint policing / 1.1
Departmental capital / 100 / – / – / –
Total capital measures / 100 / – / – / –
Prepared on a Government Finance Statistics (fiscal) basis.
1.4 Additional estimates and variations
The following tables detail the changes to the resourcing for ASIO at Additional Estimates, by outcome. Table 1.3 details the additional estimates and variations resulting from new measures since the 2013–14 Budget in Appropriation Bills Nos. 3 and 4. Table 1.4 details additional estimates or variations through other factors, such as parameter adjustments.
Table 1.3: Additional estimates and variations to outcomes from measures since 2013–14 Budget
Programme / 2013–14 / 2014–15 / 2015–16 / 2016–17impacted / $’000 / $’000 / $’000 / $’000
OUTCOME 1
Increase in estimates (departmental)
Operation Sovereign Borders—enhancing people smuggling intelligence gathering, disruption and joint policing / 1.1 / 341 / 681 / 339 / –
Operation Sovereign Borders—enhancing people smuggling intelligence gathering, disruption and joint policing—capital / 1.1 / 100 / – / – / –
Decrease in estimates (departmental)
Reforms to APS management and efficient procurement of agency software / 1.1 / (180) / (180) / (180) / –
Temporary increase in the efficiency dividend / 1.1 / – / (3,991) / (8,912) / (14,379)
Net impact on estimates
for Outcome 1 (departmental) / 261 / (3,490) / (8,753) / (14,379)
Table 1.4: Additional estimates and variations to outcomes from other variations
Programme / 2013–14 / 2014–15 / 2015–16 / 2016–17impacted / $’000 / $’000 / $’000 / $’000
OUTCOME 1
Decrease in estimates (departmental)
Changes in price and wage indices1 / 1.1 / – / (1,158) / (1,907) / (2,382)
Net impact on estimates
for Outcome 1 (departmental) / – / (1,158) / (1,907) / (2,382)
1. Consolidated into a single line item for internal consistency and to improve readability.
1.5 Breakdown of additional estimates by appropriation bill
The following tables detail the additional estimates sought for ASIO through Appropriation Bills Nos. 3 and 4.
Table 1.5: Appropriation Bill (No. 3) 2013–14
2012–13 / 2013–14 / 2013–14 / Additional / ReducedAvailable1 / Budget / Revised / Estimates / Estimates
$’000 / $’000 / $’000 / $’000 / $’000
DEPARTMENTAL PROGRAMMES
Outcome 1
To protect Australia, its people
and its interests from threats to security through intelligence collection, assessment and
advice to Government / 390,509 / 416,863 / 417,024 / 341 / (180)
Total departmental / 390,509 / 416,863 / 417,024 / 341 / (180)
1. 2012–13 available appropriation is included to allow a comparison of this year’s appropriation with what was made available for use in the previous year.
Table 1.6: Appropriation Bill (No. 4) 2013–14
2012–13 / 2013–14 / 2013–14 / Additional / ReducedAvailable1 / Budget / Revised / Estimates / Estimates
$’000 / $’000 / $’000 / $’000 / $’000
Non-operating
Equity injections
Operation Sovereign Borders—enhancing people smuggling intelligence gathering, disruption and joint policing / 5,062 / 5,127 / 5,227 / 100 / –
Total non-operating / 5,062 / 5,127 / 5,227 / 100 / –
1. 2012–13 available appropriation is included to allow a comparison of this year’s appropriation with what was made available for use in the previous year.
Section 2: Revisions to outcomes and planned performance
2.1 Outcome and performance information
There are no changes to ASIO’s outcome and performance information as reported in the 2013–14 Portfolio Budget Statements.
Outcome 1
Outcome 1 strategy
There are no changes to the strategy for Outcome 1 as reported in the 2013–14 Portfolio Budget Statements.
Table 2.1: Budgeted expenses and resources for Outcome 1
Outcome 1: To protect Australia, its people and its interests from threats to security through intelligence collection, assessment and advice to Government / 2013–142012–13 / Revised
Actual / estimated
expenses / expenses
$’000 / $’000
Programme 1.1: Security Intelligence
Departmental expenses
Departmental appropriation1 / 357,200 / 399,887
Expenses not requiring appropriation in the budget year2 / 56,536 / 53,834
Total expenses for Outcome 1 / 413,736 / 453,721
2012–13 / 2013–14
Average staffing level (number) / 1,739 / 1,778
1. Departmental appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 & Bill No. 3)’ 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.
Programme 1.1 expenses
2013–14 / 2014–15 / 2015–16 / 2016–172012–13 / Revised / Forward / Forward / Forward
Actual / budget / year 1 / year 2 / year 3
$’000 / $’000 / $’000 / $’000 / $’000
Annual departmental expenses
Departmental item / 357,200 / 399,887 / 375,333 / 370,380 / 383,361
Expenses not requiring appropriation in
the budget year1 / 56,536 / 53,834 / 55,654 / 63,460 / 65,954
Total programme expenses / 413,736 / 453,721 / 430,987 / 433,840 / 449,315
1. Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses and resources received free of charge.
Section 3: Explanatory tables and budgeted financial statements
3.1 Explanatory tables
Estimates of special account flows
ASIO has no special accounts.
3.2 Budgeted financial statements
3.2.1 Analysis of budgeted financial statements
ASIO’s budgeted income statement has been updated:
• to reflect the 2012–13 operating result (an operating surplus of $1.490m)
• for the impact of the Operation Sovereign Borders—enhancing people smuggling intelligence gathering, disruption and joint policing measure ($0.341m in 2013–14 and $1.020m across the forward years)
• to reflect the savings from the reforms to APS management and efficient procurement of agency software ($0.180m in 2013–14 and $0.360m across the forward years)
• to reflect the savings from the temporary increase in the efficiency dividend ($24.983m across the forward years)
• for indexation changes across the forward years.
ASIO’s balance sheet has been updated to reflect the impact of the closing balances from 2012–13 and the additional capital received under the Operation Sovereign Borders—enhancing people smuggling intelligence gathering, disruption and joint policing measure ($0.100m in 2013–14).
3.2.2 Budgeted financial statements
Table 3.2.1: Budgeted departmental comprehensive income statement (showing net cost of services)
Revised / Forward / Forward / ForwardActual / budget / estimate / estimate / estimate
2012–13 / 2013–14 / 2014–15 / 2015–16 / 2016–17
$’000 / $’000 / $’000 / $’000 / $’000
EXPENSES
Employee benefits / 213,075 / 248,097 / 244,140 / 244,580 / 243,186
Suppliers / 132,841 / 151,905 / 131,308 / 125,915 / 140,290
Depreciation and amortisation / 56,421 / 53,719 / 55,539 / 63,345 / 65,839
Finance costs / 179 / – / – / – / –
Write-down and impairment of assets / 11,058 / – / – / – / –
Losses from asset sales / 162 / – / – / – / –
Total expenses / 413,736 / 453,721 / 430,987 / 433,840 / 449,315
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services / 28,572 / 14,551 / 15,456 / 16,408 / 17,407
Other revenue / 375 / 2,686 / 2,820 / 2,961 / 3,109
Total own-source revenue / 28,947 / 17,237 / 18,276 / 19,369 / 20,516
Gains
Other gains / 115 / 115 / 115 / 115 / 115
Total gains / 115 / 115 / 115 / 115 / 115
Total own-source income / 29,062 / 17,352 / 18,391 / 19,484 / 20,631
Net cost of (contribution by)
services / 384,674 / 436,369 / 412,596 / 414,356 / 428,684
Revenue from government / 329,743 / 369,650 / 357,057 / 351,011 / 362,845
Surplus (deficit) / (54,931) / (66,719) / (55,539) / (63,345) / (65,839)
OTHER COMPREHENSIVE INCOME
Items not subject to subsequent
reclassification to profit or loss
Changes in asset revaluation surplus / – / – / – / – / –
Total other comprehensive income / – / – / – / – / –
Total comprehensive income (loss) / (54,931) / (66,719) / (55,539) / (63,345) / (65,839)
Note: Impact of net cash appropriation arrangements
2012–13 / 2013–14 / 2014–15 / 2015–16 / 2016–17
$’000 / $’000 / $’000 / $’000 / $’000
Total comprehensive income (loss)
excluding depreciation/amortisation
expenses previously funded through
revenue appropriations / 1,490 / (13,000) / – / – / –
Less depreciation/amortisation expenses
previously funded through revenue
appropriations / 56,421 / 53,719 / 55,539 / 63,345 / 65,839
Total comprehensive income (loss)
as per the statement of
comprehensive income / (54,931) / (66,719) / (55,539) / (63,345) / (65,839)
Prepared on Australian Accounting Standards basis.
Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)
Actual / budget / estimate / estimate / estimate
2012–13 / 2013–14 / 2014–15 / 2015–16 / 2016–17
$’000 / $’000 / $’000 / $’000 / $’000
ASSETS
Financial assets
Cash and cash equivalents / 14,217 / 27,217 / 28,361 / 17,316 / 22,157
Trade and other receivables / 205,048 / 154,446 / 142,106 / 82,176 / 84,868
Other financial assets / 6,178 / 6,379 / 6,590 / 6,812 / 7,045
Total financial assets / 225,443 / 188,042 / 177,057 / 106,304 / 114,070
Non-financial assets
Land and buildings / 265,258 / 280,855 / 276,284 / 271,498 / 266,589
Property, plant and equipment / 78,744 / 83,652 / 71,886 / 99,599 / 80,449
Intangibles / 19,360 / 16,704 / 26,243 / 33,963 / 25,093
Other non-financial assets / 14,640 / 15,085 / 15,476 / 15,525 / 16,251
Total non-financial assets / 378,002 / 396,296 / 389,889 / 420,585 / 388,382
Total assets / 603,445 / 584,338 / 566,946 / 526,889 / 502,452
LIABILITIES
Payables
Suppliers / 20,314 / 17,881 / 18,806 / 18,124 / 19,797
Other payables / 14,030 / 13,651 / 13,807 / 13,706 / 13,952
Total payables / 34,344 / 31,532 / 32,613 / 31,830 / 33,749
Interest-bearing liabilities
Lease incentives / 2,201 / 1,814 / 1,427 / 1,040 / 653
Total interest-bearing liabilities / 2,201 / 1,814 / 1,427 / 1,040 / 653
Provisions
Employee provisions / 58,085 / 60,889 / 64,318 / 65,292 / 65,783
Other provisions / 10,024 / 10,492 / 10,982 / 11,494 / 12,031
Total provisions / 68,109 / 71,381 / 75,300 / 76,786 / 77,814
Total liabilities / 104,654 / 104,727 / 109,340 / 109,656 / 112,216
Net assets / 498,791 / 479,611 / 457,606 / 417,233 / 390,236
EQUITY
Parent entity interest
Contributed equity / 553,907 / 601,446 / 634,980 / 667,952 / 700,795
Reserves / 17,931 / 17,931 / 17,931 / 17,931 / 17,931
Retained surplus (accumulated deficit) / (73,047) / (139,766) / (195,305) / (258,650) / (324,490)
Total parent entity interest / 498,791 / 479,611 / 457,606 / 427,233 / 394,236
Total equity / 498,791 / 479,611 / 457,606 / 427,233 / 394,236
Prepared on Australian Accounting Standards basis.
Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2013–14)
Retained / revaluation / equity/ / Total
earnings / reserve / capital / equity
$’000 / $’000 / $’000 / $’000
Opening balance as at 1 July 2013
Balance carried forward from
previous period / (73,047) / 17,931 / 553,907 / 498,791
Adjustment for changes in
accounting policies / – / – / – / –
Adjusted opening balance / (73,047) / 17,931 / 553,907 / 498,791
Comprehensive income
Surplus (deficit) for the period / (66,719) / – / – / (66,719)
Total comprehensive income / (139,766) / 17,931 / 553,907 / 432,072
Transactions with owners
Contributions by owners
Equity injection—appropriation / – / – / 165 / 165
Departmental capital budget / – / – / 47,374 / 47,374
Sub-total transactions with owners / – / – / 47,539 / 47,539
Estimated closing balance
as at 30 June 2014 / (139,766) / 17,931 / 601,446 / 479,611
Closing balance / (139,766) / 17,931 / 601,446 / 479,611
Prepared on Australian Accounting Standards basis.