Section 1: Agency overview and resources
1.1 Strategic direction statement
The role of the Australian Bureau of Statistics (ABS) is to assist and encourage informed decision‑making, research and discussion within governments and the community, by leading a high quality, objective and responsive National Statistical Service (NSS). The ABS is Australia's official national statistical agency, providing key official statistics on a wide range of economic, environmental and social issues.
The ABS's legislated functions include:
- operating as a central statistical authority for the Australian Government and providing statistical services for State and Territory Governments;
- collecting, compiling, analysing and disseminating statistics and related information; and
- coordinating the statistical operations of official bodies with particular regard to:
- the avoidance of duplication of statistical information;
- the attainment of compatibility and integration of statistics compiled by official bodies;
- the maximum utilisation of information available to official bodies for statistical purposes;
- the development of standards for statistics and ensuring that official bodies comply with them;
- the provision of advice and assistance to official bodies on the production and use of statistics; and
- liaison with international organisations on statistical issues.
The ABS will achieve its outcome through three key priority areas:
- statistical delivery: continue to produce high‑quality, relevant official statistics to support decision‑making, research and discussion by governments and the community;
- statistical leadership: provide statistical leadership to national and international organisations to build improved global and national statistical systems and strong statistical capability; and
- statistical infrastructure: develop and implement flexible and robust statistical and information infrastructure to meet the changing needs of statistical users, data providers and producers of statistics.
These key priority areas focus the ABS's work programme. Key external drivers of, and challenges for, the ABS work programme include the:
- need to reflect rapid change and real world complexity in trusted official statistics;
- need to reduce the burden on businesses and households through better use of existing data sets held by government and businesses;
- need to transform the way the ABS engages with users, providers and producers of statistics in a digital world, including delivery of a primarily on‑line Census of Population and Housing in 2016 and improving access to confidentialised microdata;
- increasing demand for open data to support evidence‑based policy;
- increasing demand for integrated, flexible and accessible statistical information; and
- continuing need to maintain the trust and privacy of providers.
1.2 Agency resource statement
Table 1.1 shows the total resources from the ABS.
Estimate of prior year amounts available in 2014‑15 $'000 |
+ | Proposed at Budget 2014‑15 $'000 |
= | Total estimated 2014‑15 $'000 |
Actual available appropriation 2013‑14 $'000 |
||
---|---|---|---|---|---|---|---|
Ordinary annual services | |||||||
Departmental appropriations | |||||||
Prior year departmental appropriation | 28,084 | 5 | - | 28,084 | - | ||
Departmental appropriation4 | - | 341,094 | 1 | 341,094 | 330,158 | ||
Receipts from other sources (s31) | - | 30,000 | 3 | 30,000 | 45,963 | ||
Total ordinary annual services | A | 28,084 | 371,094 | 399,178 | 376,121 | ||
Other services | |||||||
Departmental non-operating | |||||||
Equity injections | - | 7,243 | 2 | 7,243 | 8,211 | ||
Total other services | B | - | 7,243 | 7,243 | 8,211 | ||
Total net resourcing for the ABS (A+B) | 28,084 | 378,337 | 406,421 | 384,332 |
1. Appropriation Bill (No. 1) 2014‑15.
2. Appropriation Bill (No. 2) 2014‑15.
3. Receipts received under section 31 (s31) of the Financial Management and Accountability Act 1997.
4. Includes an amount of $21.3 million in 2014‑15 for the departmental capital budget (refer to Table 3.2.5 for further details).
5. Estimated adjusted balance carried forward from previous year.
1.3 Budget measures
Budget measures relating to the ABS are summarised below.
Programme | 2013‑14 $'000 |
2014‑15 $'000 |
2015‑16 $'000 |
2016‑17 $'000 |
2017‑18 $'000 |
|
---|---|---|---|---|---|---|
Expense measures | ||||||
Efficiency Dividend - temporary increase in the rate1 | 1.1 | - | (3,503) | (9,023) | (18,604) | (18,604) |
Efficiency Dividend - a further temporary increase of 0.25 per cent | 1.1 | - | (820) | (1,878) | (3,751) | (2,367) |
Public Service efficiencies2 | 1.1 | (87) | (422) | (978) | (1,587) | (1,587) |
Reforms to APS management and efficient procurement of agency software1 | 1.1 | (87) | (422) | (977) | (1,586) | (1,586) |
Total expense measures | (174) | (5,167) | (12,856) | (25,528) | (24,144) | |
Related capital | ||||||
Efficiency Dividend - a further temporary increase of 0.25 per cent | 1.1 | - | (55) | (107) | (158) | (158) |
Total related capital | - | (55) | (107) | (158) | (158) |
1. This measure was included in the Economic Statement 2013 and has not previously appeared in a portfolio statement.
2. This measure was included in Budget Paper No. 2, Budget Measures 2013‑14 and has not previously appeared in a portfolio statement.
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 which contribute to Government outcomes over the budget and forward years.
The ABS's outcome is described below, together with the strategy, programme objective, programme deliverables and programme key performance indicators used to assess and monitor the performance of the ABS.
Outcome 1: Informed decision‑making, research and discussion within governments and the community by leading the collection, analysis and provision of high quality, objective and relevant statistical information
Outcome 1 strategy
The ABS seeks to deliver this outcome through continued high‑quality statistical delivery, providing national and international statistical leadership and improved statistical infrastructure.
The ABS will deliver high‑quality, relevant official statistics by:
- ensuring Australia's official statistics address the most important issues for decision‑makers and the community;
- ensuring official statistics are accessible, timely, comprehensive and transparent;
- ensuring relevance of official solutions and informed use of official statistics by actively building relationships with providers and users; and
- implementing national and international statistics standards and frameworks.
The ABS will provide statistical leadership by:
- developing statistical capability in Asia and the Pacific region;
- engaging with users and the Australian community to build domestic statistical capability;
- influencing the development of international statistical frameworks and systems; and
- engaging with national statistical producers through the NSS to:
- champion whole‑of‑government statistical data integration to improve Australia's statistical assets while maintaining privacy;
- support improvements to data quality and coherence; and
- provide guidance on the appropriate use of statistical standards and frameworks.
The ABS will improve statistical infrastructure by:
- ensuring investment in official statistics is effectively targeted through the Essential Statistical Assets for Australia and related Essential Statistical Infrastructure for Australia initiatives;
- transforming statistical business systems to support a digital economy, improve efficiency and respond effectively to change; and
- continuing to expand digital initiatives to meet changing user, provider and producer needs and expectations.
Outcome expense statement
Table 2.1 provides an overview of the total expenses for Outcome 1.
Outcome 1: Informed decisions, research and discussion within governments and the community by leading the collection, analysis and provision of high quality, objective and relevant statistical information | 2013‑14 Estimated actual expenses $'000 |
2014‑15 Estimated expenses $'000 |
---|---|---|
Programme 1.1: Australian Bureau of Statistics | ||
Departmental expenses | ||
Departmental appropriation | 355,427 | 349,642 |
Expenses not requiring appropriation in the budget year | 35,215 | 32,709 |
Total expenses for Outcome 1 | 390,642 | 382,351 |
2013‑14 | 2014‑15 | |
Average staffing level (number) | 2,600 | 2,500 |
Contributions to Outcome 1
Programme 1.1: Australian Bureau of Statistics
Programme objective
The ABS has the following objectives:
- decision‑making, research and discussion are underpinned by relevant statistical information;
- high‑quality statistical information is available to inform Australia's most important issues;
- continued cooperation and support of providers;
- trust in official statistics is maintained;
- statistical capability is improved within Australia and Asia and the Pacific region to support informed decision‑making and progress the national and global statistical systems; and
- statistical and information infrastructure is developed to better support Australia's long‑term statistical needs.
Programme expenses
There is no significant change to estimates in 2013‑14 and 2014‑15. The increase in expenses in 2015‑16 and 2016‑17 is predominately due to the cyclical nature of activities for the 2016 Census of Population and Housing (2016 Census).
2013‑14 Revised budget $'000 |
2014‑15 Budget $'000 |
2015‑16 Forward year 1 $'000 |
2016‑17 Forward year 2 $'000 |
2017‑18 Forward year 3 $'000 |
|
---|---|---|---|---|---|
Annual departmental expenses | |||||
Departmental items | 390,642 | 382,351 | 432,677 | 550,907 | 371,547 |
Total departmental ex penses |
390,642 | 382,351 | 432,677 | 550,907 | 371,547 |
Programme deliverables
In 2014‑15 and onwards, the ABS will:
- provide a range of quality and timely statistical outputs across key economic, population and social subject matter areas that meet the needs of key users;
- integrate data, as a Commonwealth integrating authority, to produce new official statistics to inform society;
- reduce respondent burden through implementation of electronic forms and seeking to maximise the use of alternative data sources;
- improve the relevance, reliability and accuracy of the ABS statistical programme by engaging with external stakeholders to understand their needs and implementing ongoing methodological developments and statistical standards;
- provide leadership in data integration by providing both the chair and secretariat services to the Cross Portfolio Data Integration Oversight Board;
- provide statistical advice and leadership to Australian governments to improve coherence within the NSS;
- undertake statistical capability development programmes in Australia, Asia and the Pacific region;
- provide advice and guidance on the development and implementation of statistical standards and frameworks internationally;
- continue to transform the ABS's business systems and processes in a digital environment to improve the efficiency and accessibility of the ABS's services, ensuring central role in Australia's long‑term statistical sustainability; and
- prepare and deliver a primarily digital Census in 2016.
Programme key performance indicators
The ABS key performance indicators are as follows:
- Australia's key decisions, research and discussions continue to be underpinned by trusted official statistics;
- statistical information continues to be relevant to the needs of key stakeholders through active engagement;
- the quality and accuracy of Australia's official statistics is maintained or improved;
- Australia's leading indicators adhere to appropriate statistical standards, frameworks and methodologies to maintain quality and support comparability in the global statistical systems;
- use of ABS data increases;
- high‑quality statistical information is available to describe Australia's most important issues;
- provider cooperation is demonstrated through the achievement of target survey response rates;
- ABS commitment to reducing provider burden is demonstrated through availability of online or alternative reporting and minimisation of provider load;
- complaint resolution performance meets ABS Surveys Charter standards;
- customer service performance meets the ABS's Service Delivery Charter standards;
- Australian public sentiment about ABS statistics remains positive;
- national statistical literacy programmes effectively engage target audiences;
- effective delivery of international engagement programmes to increase the statistical capability of national statistical offices in the Asia and Pacific region;
- the NSS priorities are progressed or met;
- the ABS continues to provide and improve product, services and tools to help providers meet their obligations;
- the ABS progresses new sustainable solutions to support statistical information management; and
- the ABS is actively involved in the development of statistical frameworks, methods and standards.
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 2014‑15 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, movements in administered funds, special accounts and government Indigenous expenditure.
3.1 Explanatory tables
3.1.1 Movement of administered funds between years
The ABS does not have any administered funds.
3.1.2 Special accounts
The ABS does not have any special accounts.
3.1.3 Australian Government Indigenous expenditure
The ABS does not have any Australian Government Indigenous expenditure.
3.2 Budgeted financial statements
3.2.1 Differences in agency resourcing and financial statements
The difference between the agency level resource statement and the sum of all outcome resource statements is the expected carry‑forward amount of resources for the 2014‑15 budget year, including amounts related to meeting future obligations to maintain the agency's asset base and to meet employee entitlement liabilities.
3.2.2 Analysis of budgeted financial statements
Budgeted financial statements
The increase in 2015‑16 and 2016‑17 reflects in activity relating to the 2016 Census as part of the normal Census cycle.
The ABS is budgeting to break‑even in 2014‑15 and the forward estimates.
3.2.3 Budgeted financial statements tables
Estimated actual 2013‑14 $'000 |
Budget estimate 2014‑15 $'000 |
Forward estimate 2015‑16 $'000 |
Forward estimate 2016‑17 $'000 |
Forward estimate 2017‑18 $'000 |
|
---|---|---|---|---|---|
EXPENSES | |||||
Employee benefits | 272,551 | 257,798 | 296,114 | 436,958 | 254,965 |
Supplier | 82,376 | 91,344 | 99,241 | 79,101 | 81,735 |
Depreciation and amortisation | 35,215 | 32,709 | 36,822 | 34,348 | 34,347 |
Other | 500 | 500 | 500 | 500 | 500 |
Total expenses | 390,642 | 382,351 | 432,677 | 550,907 | 371,547 |
LESS: | |||||
OWN-SOURCE INCOME | |||||
Revenue | |||||
Sale of goods and rendering of services | 45,963 | 30,000 | 30,000 | 30,000 | 30,000 |
Total revenue | 45,963 | 30,000 | 30,000 | 30,000 | 30,000 |
Gains | |||||
Sale of assets | 100 | 100 | 100 | 100 | 100 |
Other gains | 120 | 120 | 120 | 120 | 120 |
Total gains | 220 | 220 | 220 | 220 | 220 |
Total own-source income | 46,183 | 30,220 | 30,220 | 30,220 | 30,220 |
Net cost of (contribution by) services | 344,459 | 352,131 | 402,457 | 520,687 | 341,327 |
Appropriation revenue | 309,968 | 319,785 | 365,635 | 486,339 | 306,980 |
Surplus (deficit) attributable to the Australian Government | (34,491) | (32,346) | (36,822) | (34,348) | (34,347) |
Note: Impact of Net Cash Appropriation Arrangements | |||||
2013‑14 $'000 |
2014‑15 $'000 |
2015‑16 $'000 |
2016‑17 $'000 |
2017‑18 $'000 |
|
Total Comprehensive Income (loss) less depreciation/amortisation expenses previously funded through revenue appropriations | (34,491) | (32,346) | (36,822) | (34,348) | (34,347) |
plus depreciation/amortisation expenses previously funded through revenue appropriations | 35,215 | 32,709 | 36,822 | 34,348 | 34,347 |
Total Comprehensive Income (loss) - as per the Statement of Comprehensive Income | 724 | 363 | - | - | - |
Prepared on Australian Accounting Standards basis.
Estimated actual 2013‑14 $'000 |
Budget estimate 2014‑15 $'000 |
Forward estimate 2015‑16 $'000 |
Forward estimate 2016‑17 $'000 |
Forward estimate 2017‑18 $'000 |
|
---|---|---|---|---|---|
ASSETS | |||||
Financial assets | |||||
Cash and equivalents | 5,495 | 5,495 | 5,495 | 5,495 | 5,495 |
Trade and other receivables | 34,112 | 37,112 | 37,112 | 37,112 | 37,112 |
Total financial assets | 39,607 | 42,607 | 42,607 | 42,607 | 42,607 |
Non-financial assets | |||||
Infrastructure, plant and equipment | 40,823 | 43,121 | 53,715 | 45,414 | 36,649 |
Intangibles | 70,253 | 64,161 | 54,589 | 50,426 | 45,358 |
Other non-financial assets | 8,074 | 8,074 | 8,074 | 8,074 | 8,074 |
Total non-financial assets | 119,150 | 115,356 | 116,378 | 103,914 | 90,081 |
Total assets | 158,757 | 157,963 | 158,985 | 146,521 | 132,688 |
LIABILITIES | |||||
Interest bearing liabilities | |||||
Leases | 3,716 | 3,716 | 3,716 | 3,716 | 3,716 |
Total interest bearing liabilities | 3,716 | 3,716 | 3,716 | 3,716 | 3,716 |
Provisions | |||||
Employees | 89,706 | 91,706 | 91,706 | 91,706 | 91,706 |
Other | 6,413 | 6,413 | 6,413 | 6,413 | 6,413 |
Total provisions | 96,119 | 98,119 | 98,119 | 98,119 | 98,119 |
Payables | |||||
Suppliers | 16,345 | 17,345 | 17,345 | 17,345 | 17,345 |
Other | 22,154 | 22,154 | 22,154 | 22,154 | 22,154 |
Total payables | 38,499 | 39,499 | 39,499 | 39,499 | 39,499 |
Total liabilities | 138,334 | 141,334 | 141,334 | 141,334 | 141,334 |
Net assets | 20,423 | 16,629 | 17,651 | 5,187 | (8,646) |
EQUITY | |||||
Contributed equity | 129,877 | 158,429 | 196,273 | 218,157 | 238,671 |
Reserves | 23,605 | 23,605 | 23,605 | 23,605 | 23,605 |
Retained surpluses or accumulated deficits | (133,059) | (165,405) | (202,227) | (236,575) | (270,922) |
Total equity | 20,423 | 16,629 | 17,651 | 5,187 | (8,646) |
Current assets | 45,934 | 45,704 | 46,000 | 42,393 | 38,391 |
Non-current assets | 112,823 | 112,259 | 112,986 | 104,128 | 94,297 |
Current liabilities | 55,486 | 56,690 | 56,690 | 56,690 | 56,690 |
Non-current liabilities | 82,848 | 84,644 | 84,644 | 84,644 | 84,644 |
Prepared on Australian Accounting Standards basis.
Estimated actual 2013‑14 $'000 |
Budget estimate 2014‑15 $'000 |
Forward estimate 2015‑16 $'000 |
Forward estimate 2016‑17 $'000 |
Forward estimate 2017‑18 $'000 |
|
---|---|---|---|---|---|
OPERATING ACTIVITIES | |||||
Cash received | |||||
Goods and services | 45,963 | 30,000 | 30,000 | 30,000 | 30,000 |
Appropriations | 314,341 | 316,785 | 365,635 | 486,339 | 306,980 |
Net GST received | 6,686 | 6,256 | 7,528 | 3,325 | 5,349 |
Total cash received | 366,990 | 353,041 | 403,163 | 519,664 | 342,329 |
Cash used | |||||
Employees | 270,516 | 255,798 | 296,114 | 436,958 | 254,965 |
Suppliers | 94,888 | 96,480 | 106,649 | 82,306 | 86,964 |
Other cash used | 500 | 500 | 500 | 500 | 500 |
Total cash used | 365,904 | 352,778 | 403,263 | 519,764 | 342,429 |
Net cash from or (used by) operating activities | 1,086 | 263 | (100) | (100) | (100) |
INVESTING ACTIVITIES | |||||
Cash received | |||||
Proceeds from sales of property, plant and equipment | 100 | 100 | 100 | 100 | 100 |
Total cash received | 100 | 100 | 100 | 100 | 100 |
Cash used | |||||
Purchase of property, plant and equipment | 29,909 | 28,915 | 37,844 | 21,884 | 20,514 |
Total cash used | 29,909 | 28,915 | 37,844 | 21,884 | 20,514 |
Net cash from or (used by) investing activities | (29,809) | (28,815) | (37,744) | (21,784) | (20,414) |
FINANCING ACTIVITIES | |||||
Cash received | |||||
Appropriations - contributed equity | 28,401 | 28,552 | 37,844 | 21,884 | 20,514 |
Total cash received | 28,401 | 28,552 | 37,844 | 21,884 | 20,514 |
Net cash from or (used by) financing activities | 28,401 | 28,552 | 37,844 | 21,884 | 20,514 |
Net increase or (decrease) in cash held | (322) | - | - | - | - |
Cash at the beginning of the reporting period | 5,817 | 5,495 | 5,495 | 5,495 | 5,495 |
Cash at the end of the reporting period | 5,495 | 5,495 | 5,495 | 5,495 | 5,495 |
Prepared on Australian Accounting Standards basis.
Retained surpluses $'000 |
Asset revaluation reserve $'000 |
Other reserves $'000 |
Contributed equity/ capital $'000 |
Total equity $'000 |
|
---|---|---|---|---|---|
Opening balance as at 1 July 2014 | |||||
Balance carried forward from previous period | (133,059) | 23,605 | - | 129,877 | 20,423 |
Adjusted opening balance | (133,059) | 23,605 | - | 129,877 | 20,423 |
Comprehensive income | |||||
Surplus (deficit) for the period | (32,346) | - | - | - | (32,346) |
Total comprehensive income recognised directly in equity | (32,346) | - | - | - | (32,346) |
Transactions with owners | |||||
Contributions by owners | |||||
Appropriation (equity injection) | - | - | - | 7,243 | 7,243 |
Appropriation (departmental capital budget) | - | - | - | 21,309 | 21,309 |
Total transactions with owners | - | - | - | 28,552 | 28,552 |
Estimated closing balance as at 30 June 2015 | (165,405) | 23,605 | - | 158,429 | 16,629 |
Prepared on Australian Accounting Standards basis.
Estimated actual 2013‑14 $'000 |
Budget estimate 2014‑15 $'000 |
Forward estimate 2015‑16 $'000 |
Forward estimate 2016‑17 $'000 |
Forward estimate 2017‑18 $'000 |
|
---|---|---|---|---|---|
NEW CAPITAL APPROPRIATIONS | |||||
Capital budget - Bill 1 - DCB | 20,190 | 21,309 | 20,811 | 20,542 | 20,514 |
Total equity injections | 8,211 | 7,243 | 17,033 | 1,342 | - |
Total new capital appropriations | 28,401 | 28,552 | 37,844 | 21,884 | 20,514 |
Provided for: | |||||
Purchase of non-financial assets | 28,401 | 28,552 | 37,844 | 21,884 | 20,514 |
Total Items | 28,401 | 28,552 | 37,844 | 21,884 | 20,514 |
PURCHASE OF NON-FINANCIAL | |||||
ASSETS | |||||
Funded by capital appropriations | 8,673 | 7,243 | 17,033 | 1,342 | - |
Funded by capital appropriation - DCB | 20,512 | 21,309 | 20,811 | 20,542 | 20,514 |
Funded internally from departmental resources | 724 | 363 | - | - | - |
TOTAL | 29,909 | 28,915 | 37,844 | 21,884 | 20,514 |
RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE |
|||||
Total purchases | 29,909 | 28,915 | 37,844 | 21,884 | 20,514 |
Total cash used to acquire assets | 29,909 | 28,915 | 37,844 | 21,884 | 20,514 |
Prepared on Australian Accounting Standards basis.
Buildings $'000 |
Other infrastructure, plant & equipment $'000 |
Intangibles $'000 |
L&B, IP&E held for sale $'000 |
Total $'000 |
|
---|---|---|---|---|---|
As at 1 July 2014 | |||||
Gross book value | - | 80,409 | 219,061 | - | 299,470 |
Accumulated depreciation/amortisation and impairment | - | 39,586 | 148,808 | - | 188,394 |
Opening net book balance | - | 40,823 | 70,253 | - | 111,076 |
Capital asset additions | |||||
By purchase - appropriation equity | - | 2,860 | 4,383 | - | 7,243 |
By purchase - departmental resource | - | - | 363 | - | 363 |
By purchase - appropriation ordinary annual services | - | 13,006 | 8,303 | - | 21,309 |
Total asset additions | - | 15,866 | 13,049 | - | 28,915 |
Other movements | |||||
Depreciation/amortisation expense | - | 13,568 | 19,141 | - | 32,709 |
Total other movements | - | 13,568 | 19,141 | - | 32,709 |
As at 30 June 2015 | |||||
Gross book value | - | 96,275 | 232,110 | - | 328,385 |
Accumulated depreciation/amortisation and impairment | - | 53,154 | 167,949 | - | 221,103 |
Closing net book balance | - | 43,121 | 64,161 | - | 107,282 |
Prepared on Australian Accounting Standards basis.
3.2.4 Notes to the financial statements
Basis of accounting
The agency budget statements have been prepared on an accrual basis and in accordance with historical cost convention, ex
cept for certain assets, which are at valuation.
Budgeted departmental financial statements
Under the Australian Government's accrual budgeting framework, and consistent with Australian Accounting Standards, transactions that agencies control (agency transactions) are budgeted and reported separately from transactions agencies do not have control over (administered transactions). This ensures that agencies are only held fully accountable for the transactions over which they have control.
Agency assets, liabilities, revenues and expenses in relation to an agency are those that are controlled by the agency. Agency expenses include employee and supplier expenses and other administrative costs, which are incurred by the agency in providing its goods and services.
Budgeted departmental income statement
Revenues
Appropriations
The ABS is appropriated from government for its programme.
Sale of goods and rendering of services
Revenue is derived from the sale of ABS publications and census data, as well as the provision of user‑funded surveys and consultancy work. The amount of revenue earned in any one‑year is dependent upon the demand for such products and services by government agencies, business and the community.
Other gains
This category includes resources received free of charge.
Expenses
Employee benefits
This includes wages and salaries, superannuation, provision for annual leave and long service leave, and workers compensation. Employee entitlements are based on leave patterns of ABS employees. Accrued salaries and employer superannuation contributions are based on daily salary expense and the number of days owing at 30 June in each budget year.
Depreciation and amortisation
Depreciable assets are written off over their estimated useful lives. Depreciation is calculated using the straight‑line method, which is consistent with the consumption of the service potential of the depreciable assets of the ABS.
Budgeted departmental balance sheet
Non‑financial assets — Intangibles
These include software developed in house (internally generated software).
Non‑financial assets — Other
This category includes prepayments.
Interest bearing liabilities
These include lease incentives in the form of a rent free period and/or a contribution to fitout costs. Lease incentives are recognised as a liability, which is reduced by allocating lease rental payments between interest, rental expense and reduction of the liability. Rent free lease periods are taken up as a liability during the rent free period and amortised over the remaining term of the lease. The full amount of the lease is therefore allocated evenly over the total term of the lease.
Provisions — Employees
The liability for employee entitlements includes provision for annual leave and long service leave. No provision has been made for sick leave, as all sick leave is non‑vesting.
The non‑current portion of the liability for annual leave and long service leave is recognised and measured at the present value of the estimated future cash flows in respect of all employees.
Payables
Supplier and other payables reflect the amounts owed to trade and other creditors by the ABS at the end of each financial year.
Asset valuation
Australian Government agencies and authorities are required to value property, plant and equipment and other infrastructure assets using the fair value method of valuation. This essentially reflects the current cost the entity would face in replacing that asset.