Australian Bureau of Statistics

Date

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.

Table 1.1: Australian Bureau of Statistics Resource Statement — Budget estimates for 2014‑15 as at Budget May 2014
    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.

Table 1.2: Australian Bureau of Statistics 2014‑15 Budget measures
  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.

Table 2.1: Budgeted 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).

Table 2.2: Programme expenses
  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

Table 3.2.1: Comprehensive income statement (Showing Net Cost of Services)
(for the period ended 30 June)
  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.

Table 3.2.2: Budgeted departmental balance sheet
(as at 30 June)
  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.

Table 3.2.3: Budgeted departmental statement of cash flows
(for the period ended 30 June)
  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.

3.2.4: Departmental statement of changes in equity — summary of movement
(budget year 2014‑15)
  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.

Table 3.2.5: Departmental capital budget (DCB) statement
  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.

Table 3.2.6: Statement of asset movements — departmental
  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.