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Financial statements, continued

6d (continued) Reconciliation of the opening and closing balances of property, plant and equipment and intangibles (2009-10)
* Disaggregated additions information are disclosed in the Schedule of Asset Additions.
Item Buildings leasehold improvements Other property, plant & equipment Computer software purchased Computer software internally developed Intellectual property Total intangibles Total
  $'000 $'000 $'000 $'000 $'000 $'000 $'000
As at 1 July 2009  
Gross book value 3,784 2,276 102 1,154 1,080 2,336 8,396
Accumulated depreciation / amortisation and impairment - (17) (74) (418) (883) (1,375) (1,392)
Net book value 1 July 2009 3,784 2,259 28 736 197 961 7,004
Additions* 41 45 3 30 72 105  
Revaluations and impairments through equity - - - - - - -
Depreciation / amortisation expense (568) (433) (10) (238) (127) (375) (1,376)
Disposals  
Other disposals (13) (59) - - - - (72)
Net book value 30 June 2010 3,244 1,812 21 528 142 691 5,747
Net book value as at 30 June 2010 represented by:  
Gross book value 3,722 2,224 40 1,179 1,048 2,267 8,213
Accumulated depreciation / amortisation and impairment (478) (412) (19) (651) (906) (1,576) (2,466)
Net book value 30 June 2010 3,244 1,812 21 528 142 691 5,747
  2011 $'000 2010

  $'000
During 2010-11, $101,188 of inventory held for distribution was recognised as an expense (2009-10 $74,309).

No items of inventory were recognised at fair value less cost to sell.

All inventory is expected to be sold or distributed in the next 12 months.
6e Inventories  
Inventories held for distribution 88 189
Total inventories 88 189
  2011 $'000 2010

  $'000
6f Prepayments paid
Prepayments paid 506 449

All prepayments are expected to be utilised in no more than 12 months.

Note 7. Payables

  2011

  $'000
2010 $'000
7a Suppliers  
Trade creditors and accruals 4,277 2,781
Operating lease rentals 1,602 1,261
Total supplier payables 5,879 4,042
Supplier payables expected to be settled within 12 months:  
Related entities 1,023 751
External parties 3,267 2,030
Total 4,290 2,781
Supplier payables expected to be settled in greater than 12 months:
7b. All prepayments received are expected to be settled within the next 12 months.

7c. All other payables are expected to be settled in no more than 12 months.
  2011 $'000 2010 $'000
Related entities - -
External parties 1,589 1,261
Total 1,589 1,261
Total suppliers payable 5,879 4,042
7b Prepayments received  
Prepayments received 7,153 5,844
7c Other payables  
GST payable to ATO - 76
Salaries 528 303
Superannuation 85 52
Separations and redundancies 105 185
Other 11 17
Total other payables 729 633

Note 8. Interest bearing liabilities

  2011 $'000 2010

 $'000
8a Lease incentives  
Lease incentives are expected to be settled in:  
No more than 12 months 166 166
More than 12 months 1,265 1,431
Total lease incentives 1,431 1,597

Note 9. Provisions

  2011

  $'000
2010 $'000
9a Employee provisions  
Leave 5,634 4,429
Superannuation 505 421
Total employee provisions 6,139 4,850
Employee provisions are expected to be settled in:  
No more than 12 months 2,348 1,851
More than 12 months 3,791 2,999
Total employee provisions 6,139 4,850
9b Provision for restoration obligations  
Carrying amount 1 July 332 530
Additional provisions made 185 -
Amounts used - (220)
Amounts reversed (80) -
Unwinding of discount or change in discount rate 21 22
Closing balance 30 June 458 332
Provision for restoration obligations are expected to be settled in:
  2011

  $'000
2010

  $'000
The APSC currently has 5 agreements for the leasing of premises which have provisions requiring the APSC to restore the premises to their original condition at the conclusion of the lease. The APSC has made a provision to reflect the present value of this obligation.

On 30 June 2011 an independent valuer conducted a revaluation of restoration obligations. The provision decreased by $15,000 (2010: nil). An increment of $15,000 (2010: nil) was credited to the asset revaluation reserve as this reversed previous decrements to the revaluation reserve for the relevant asset class. This increment to the asset revaluation reserve was included in the equity section of the balance sheet
No more than 12 months 26 87
More than 12 months 432 245
Total provision for restoration obligations 458 332

Note 10. Restructuring

10a Departmental Restructuring

On 4 May 2010 the Australian Government transferred policy responsibility for agreement-making, classification structures, Australian public service remuneration arrangements, work level standards advice and Defence Force Remuneration Tribunal from the Department of Education, Employment and Workplace Relations (DEEWR) to the Australian Public Service Commission (APSC).  By agreement between the APSC and DEEWR this transfer had financial effect from 1 July 2010.

In respect of functions assumed, the net book values of  assets and liabilities transferred to the APSC as at the date of transfer were:
  2011

 $'000
Department of Education, Employment and Workplace Relations  
Assets recognised
Appropriations receivable - for existing programs 983
Leasehold improvements 35
Other property, plant & equipment 13
Total assets recognised 1,031
Liabilities recognised  
Employee provisions – leave (925)
Total liabilities recognised (925)
Net assets assumed 106

Expense funding for the function of  $3,985,000 was transferred to the APSC for 2010-11. Own source income totalled  $695,000 in 2010-11.

On 14 September 2010, the Australian  Government transferred the functions of the Remuneration Tribunal from DEEWR to  the APSC. By agreement between the APSC and DEEWR, for Departmental operations  this transfer had financial effect from 1 November 2010.

In respect of functions assumed, the net book values of assets and liabilities transferred to the APSC as at the date of transfer were:
  2011

 $'000
Department of Education, Employment and Workplace Relations  
Assets recognised  
Appropriations receivable - for existing programs 513
Property, plant & equipment 6
Total assets recognised 519
Liabilities recognised  
Employee provisions - leave (513)
Total liabilities recognised (513)
Net assets assumed 6
Departmental income and expenses for the Remuneration Tribunal function assumed by the APSC were as follows:
  2011

 $'000
Income  
Recognised by DEEWR 424
Recognised by APSC 1,096
Total income 1,520
Expenses  
Recognised by DEEWR 424
Recognised by APSC 881
Total expenses 1,305

10b Administered Restructuring

On 14 September 2010, the Australian Government transferred the administered  program "Parliamentarians' and Judicial Office Holders' remuneration and entitlements"  to the APSC.

No administered assets or liabilities were transferred to the APSC.

Departmental income and expenses for the Remuneration Tribunal function assumed by the APSC were as follows:
  2011

$'000
Expenses  
Recognised by DEEWR 8,881
Recognised by APSC 35,677
Total expenses 44,558

Note 11. Cash flow reconciliation

  2011

$'000
2010

  $'000
Reconciliation of cash and cash equivalents as per Balance Sheet to Cash Flow Statement:  
Cash and cash equivalents as per:  
Cash flow statement 1,291 469
Balance sheet 1,291 469
Difference - -
Reconciliation of net cost of services to net cash from operating activities:  
Net cost of services 28,184 19,932
Add revenue from Government 30,096 20,731
Adjustments for non-cash items  
Depreciation and amortisation 1,378 1,376
(Gain) / loss on sale of assets 47 61
Changes in assets / liabilities  
(Increase) / decrease in net receivables (4,769) (2,958)
(Increase) / decrease in inventories 101 74
(Increase) / decrease in prepayments paid (57) 96
Increase / (decrease) in supplier payables 1,737 55
Increase / (decrease) in prepayments received 1,309 1,904
Increase / (decrease) in other payables 96 18
Increase / (decrease) in interest bearing liabilities (166) (169)
Increase / (decrease) in employee provisions (149) (859)
Increase / (decrease) in provision for restoration obligations 126 (198)
Net cash from / (used by) operating activities 1,565 199

Note 12. Contingent liabilities and assets

Quantifiable contingencies

As at 30 June 2011 the APSC has no quantifiable  contingencies (2010: nil).

Unquantifiable contingencies

As at 30 June 2011 the APSC has no unquantifiable  contingencies (2010: nil).

Significant remote contingencies

As at 30 June 2011 the APSC has no significant remote  contingencies (2010: nil).

Note 13. Senior executive remuneration

13a Senior executive remuneration expense for the reporting period

  2011

$
2010

$
Notes: This note was prepared on an accrual basis.

This note excludes acting arrangements and part year service where remuneration expensed for a senior executive was less than $150,000.
Short-term employee benefits:  
Salary 2,061,068 1,370,256
Annual leave accrued 184,832 127,960
Performance bonuses 39,000 27,296
Motor vehicle and other allowances 280,582 203,702
Total short-term employee benefits 2,565,482 1,729,214
Post employment benefits:  
Superannuation 365,827 231,504
Total post employment benefits 365,827 231,504
Other long-term benefits:  
Long service leave 59,995 70,914
Total other long-term benefits 59,995 70,914
Termination benefits - 120,202
Total 2,991,304 2,151,834
13b Average annual remuneration packages and bonus paid for substantive Senior Executives as at the end of the reporting period

1. This table reports substantive senior executives who were employed by the entity at the end of the reporting period. Fixed elements were based on the employment agreement of each individual. Each row represents an average annualised figure (based on headcount) for the individuals in that remuneration package band (i.e. the 'Total' column).

2. This represents average actual bonuses paid during the reporting period in that remuneration package band. The 'Bonus paid' was excluded from the 'Total' calculation, (for the purpose of determining remuneration package bands). The 'Bonus paid' within a particular band may vary between financial years due to various factors such as individuals commencing with or leaving the entity during the financial year.

  As at 30 June 2011 As at 30 June 2010
  Fixed elements Bonus paid 2   Fixed elements Bonus paid 2
Fixed elements and bonus paid1 Senior Executives Salary Allowances Total Senior Executives Salary Allowances Total
No. $ $ $ $ No. $ $ $ $
Less than $150,000* - - - - - - - - - -
$150,000 to $179,999 2 150,971 24,843 175,814 - 2 151,700 23,000 174,700 -
$180,000 to $209,999 7 170,356 23,507 193,863 2,143 2 171,531 23,000 194,531 -
$210,000 to $239,999 2 197,138 24,500 221,638 - - - - - -
$240,000 to $269,999 1 221,000 24,500 245,500 - 1 244,898 25,000 269,898 17,296
$270,000 to $299,999 1 273,000 26,500 299,500 24,000 - - - - -
$300,000 to $329,999 - - - - - - - - - -
$330,000 to $359,999 - - - - - - - - - -
$360,000 to $389,999 - - - - - - - - - -
$390,000 to $419,999 - - - - - 1 393,372 24,422 417,794 -
$420,000 to $449,999 1 410,505 24,500 435,005 - - - - - -
Total 14   6  

Variable Elements:

With the exception of bonuses, variable elements  were not included in the 'Fixed Elements and Bonus Paid' table above. The  following variable elements were available as part of senior executives'  remuneration package:

(a) Bonuses:

  • Bonuses were based on the performance rating of  each individual.  From 2010-11 no bonuses  will be payable.  Bonuses disclosed are  based on performance ratings in the prior year of service.

(b) On average senior executives were  entitled to the following leave entitlements:

  • Annual Leave: entitled to 20 days (2010: 20  days) each full year worked (pro-rata for part-time SES)
  • Personal Leave: entitled to 20 days (2010: 20  days) or part-time equivalent and
  • Long Service Leave: in accordance with Long Service Leave (Commonwealth Employees)  Act 1976.

(c) Senior executives were members of one  of the following superannuation funds:

  • Commonwealth Superannuation Scheme (CSS): this  scheme is closed to new members, and employer contributions were averaged 28.3  per cent (2010: 24 per cent) (including productivity component). More  information on CSS can be found at www.css.gov.au
  • Public Sector Superannuation Scheme (PSS): this  scheme is closed to new members, with current employer contributions were set  at 15.4 per cent (2010: 15.4 per cent) (including productivity component). More  information on PSS can be found at www.pss.gov.au
  • Public Sector Superannuation Accumulation Plan  (PSSap): employer contributions were set at 15.4 percent (2010: 15.4 per cent),  and the fund has been in operation since July 2005. More information on PSSap  can be found at www.pssap.gov.au and
  • Other: there were some senior executives who had  their own superannuation arrangements (e.g. industry super funds or self-managed  superannuation funds). Their employer contributions were set at 15.4 per cent  (2010: 15.4 per cent)."

(d) Others:

  • Senior executives are provided with on site car  parking and airline memberships.

(e) Salary sacrifice arrangements were  available to senior executives including superannuation and motor vehicles.

Note 13c Other Highly paid staff

During 2010-11, there were no employees (2010: nil) who did not have a role as a Senior Executive, whose salary plus performance bonus were $150,000 or more, noting that employees posted mainly outside Australia are exempt from this disclosure.

Note 14. Remuneration of auditors
No other services were provided by the Auditor-General.
  2011 $'000 2010 $'000
Financial statement audit services are resources provided free of charge to the APSC.  
The fair value of the services provided was: 39 39

Note 15. Financial instruments

15a Categories of financial instruments
  2011 $'000 2010 $'000
Financial Assets  
Loans and receivables:  
Cash and cash equivalents 1,291 469
Goods and services receivable 3,597 3,404
Incentive receivable 25 25
Total 4,913 3,898
Carrying amount of financial assets 4,913 3,898
Financial Liabilities  
At amortised cost: -  
Trade creditors 4,277 2,781
Other payables 11 17
Total 4,288 2,798
Carrying amount of financial liabilities 4,288 2,798
15b Net income and expense from financial assets  
Loans and receivables  
Impairment on goods and services receivable 1 (2)
Net gain/(loss) loans and receivables 1 (2)
Net gain/(loss) from financial assets 1 (2)
15c Net income and expense from financial liabilities
The total interest expense from financial liabilities not at fair value from profit and loss is nil

(2009-10: nil).
  2011 $'000 2010 $'000
Financial liabilities - at amortised cost  
Interest expense - -
Net gain/(loss) financial liabilities - at amortised cost - -
Net gain/(loss) from financial liabilities - -

15d Fair value of financial instruments

The carrying amount of all financial assets and liabilities  is a reasonable approximation of their fair value. The net fair values of  finance lease liabilities are based on discounted cash flows using the interest  rate implicit in the lease.

15e Credit risk

The APSC is exposed to minimal credit risk as loans and  receivables are goods and services receivable and incentive receivable. The  maximum exposure to credit risk is the risk that arises from potential default  of a debtor. This amount is equal to the total amount of goods and services and  incentive receivable (see note 15a). The APSC has assessed the risk of the  default on payment and has allocated an allowance for impairment on goods and  services receivable.

The APSC's goods and services receivable are principally  recoverable from other Australian Government agencies. The incentive receivable  is recoverable from a building lessor, with the amount recoverable specified in  the lease agreement. In addition, the APSC has policies and procedures that  guide debt recovery techniques that are to be applied.

The APSC holds no collateral to mitigate against credit  risk.

Credit quality of financial instruments not past due or individually determined as impaired
  Not Past Due Nor Impaired 2011 $'000 Not Past Due Nor Impaired 2010 $'000 Past due or impaired 2011 $'000 Past due or impaired   2010   $'000
Financial Assets  
Loans and receivables  
Goods and services receivable 3,148 2,452 673 952
Incentive receivable 25 25 - -
Total loans and receivables 3,173 2,477 673 952
Total 3,173 2,477 673 952
Ageing of financial assets that are past due but not impaired
  Year 0 to 30 days $'000 31 to 60 days $'000 61 to 90 days $'000 90+ days $'000 Total  $'000
Goods and services receivable: 2011 423 84 52 106 665
2010 394 456 33 57 940
The following list of assets have been individually assessed as impaired
These items are assessed as impaired as they are past due by 90 + days and it will be uneconomic to pursue them.
Financial Assets 2011 $'000 2010 $'000
Loans and receivables  
Goods and services receivable (8) (12)
Total (8) (12)

15f Liquidity risk

The APSC's financial liabilities are payables, finance  leases and other interest bearing liabilities. The exposure to liquidity risk  is based on the notion that the APSC will encounter difficulty in meeting its  obligations associated with financial liabilities. This is highly unlikely as  the APSC is appropriated funding from the Australian Government and the APSC  manages its budgeted funds to ensure it has adequate funds to meet payments as  they fall due. In addition, the APSC has policies in place to ensure timely  payment are made when due and has no past experience of default.

   

Maturities for non-derivative financial liabilities
  On demand 2011 $'000 Within 1 year 2011 $'000 1 to 2 years 2011 $'000 2 to 5 years 2011 $'000 > 5 years  2011 $'000 Total  2011 $'000
Financial Liabilities  
Liabilities at amortised cost  
Trade creditors - 4,277 - - - 4,277
Other payables - 11 - - - 11
Finance lease - - - - - -
Total liabilities at amortised cost - 4,288 - - - 4,288
 
Total - 4,288 - - - 4,288
 
  On demand 2010 $'000 Within 1 year 2010 $'000 1 to 2 years 2010 $'000 2 to 5 years 2010 $'000 > 5 years  2010 $'000 Total  2010 $'000
Financial Liabilities  
Liabilities at amortised cost  
Trade creditors - 2,781 - - - 2,781
Other payables - 17 - - - 17
Finance lease - - - - - -
Total liabilities at amortised cost - 2,798 - - - 2,798
Total - 2,798 - - - 2,798

15g Market risk

The APSC holds basic financial instruments that do not  expose the APSC to certain market risks. The APSC is not exposed to 'Currency  risk' or 'Other price risk'.

Interest Rate Risk

There are no interest-bearing items on the balance sheet.

Note 16. Expenses administered on behalf of government

 

16a Employee Benefits
  2011 $'000 2010 $'000
Employee benefits  
Wages and salaries 35,677 -
Total employee benefits expense 35,677 -

Note 17. Administered reconciliation table

  2011 $'000 2010 $'000
Opening administered assets less administered liabilities as at 1 July - -
Less: Administered expenses (35,677) -
Administered transfers (to)/from Australian Government:  
Appropriation transfers from OPA:  
Special appropriations (unlimited) 35,677 -
Opening administered assets less administered liabilities as at 30 June - -

Note 18. Administered contingent assets and liabilities

The APSC has no quantifiable, unquantifiable or significant remote administered contingencies.

Note 19. Administered financial instruments

The APSC has no administered financial instruments.

Note 20. Appropriations

Table A: Annual Appropriations ("Recoverable GST exclusive')
(a) Appropriations reduced under Appropriation Acts (No. 1, 3, 5) 2010-11: sections 10, 11, 12 and 15 and under Appropriation Acts (No. 2, 4, 6) 2010-11: sections 12, 13, 14 and 17.

Departmental appropriations do not lapse at financial year-end. However, the responsible Minister may decide that part or all of a departmental appropriation is not required and request that the Finance Minister reduce that appropriation. The reduction in the appropriation is effected by the Finance Minister's determination and is disallowable by Parliament.

On 7 June 2011, the Finance Minister determined a reduction in departmental appropriations following a request by the Special Minister of State. The amount of the reduction under Appropriation Act (No. 1) of 2010-11 was $8,167,000 and under Appropriation Act (No. 2) of 2010-11 was $3,333,000.

On 7 June 2011, the Finance Minister determined a reduction in departmental appropriations following a request by the Special Minister of State. The amount of the reduction under Appropriation Act (No. 1) of 2009-10 was $175,000 and under Appropriation Act (No. 2) of 2008-09 was $52,000.

On 8 November 2010, a delegate of the Finance Minister determined a transfer in departmental appropriations from DEEWR to the APSC for the Australian Government employment workplace relations policy function. The amount of the increase under Appropriation Act (No. 1) of 2009-10 was $982,737 and under Appropriation Act (No. 1) of 2010-11 was $4,027,152.

On 8 November 2010, a delegate of the Finance Minister determined a transfer in departmental appropriations from DEEWR to the APSC for the Remuneration tribunal function. The amount of the increase under Appropriation Act (No. 1) of 2009-10 was $513,306 and under Appropriation Act (No. 1) of 2010-11 was $1,267,566.
  2011 Appropriations Appropriation applied in 2011 (current and prior years)

$'000
Variance

$'000
Appropriation Act FMA Act Total Appropriation

$'000
Annual Appropriation

$'000
Appropriations reduced(a)

$'000
Section 30

$'000
Section 31

$'000
Section 32

$'000
Departmental:  
Ordinary annual services 33,527 (8,167) 238 24,809 6,791 57,198 (50,287) 6,911
Other services:  
Equity 3,333 (3,333) -   - - (58) (58)
Total Departmental 36,860 (11,500) 238 24,809 6,791 57,198 (50,345) 6,853
Table A: Annual Appropriations ("Recoverable GST exclusive')
(a) Appropriations reduced under  Appropriation Acts (Nos. 1, 3) 2009-10: sections 10, 11 and 12 and under  Appropriation Acts (Nos. 2, 4) 2009-10: sections 12, 13 and 14.

Departmental appropriations do not lapse at financial year-end.  However, the responsible Minister may decide that part or all of a departmental  appropriation is not required and request that the Finance Minister reduce that  appropriation. The reduction in the appropriation is effected by the Finance  Minister's determination and is disallowable by Parliament.

On 30 June 2010, the Finance Minister  determined a reduction in departmental appropriations following a request by  the Special Minister of State. The amount of the reduction under Appropriation  Act (No. 1) of 2009-10 was $250,000.
  2010 Appropriations Appropriation applied in 2010 (current and prior years)

$'000
Variance

$'000
Appropriation Act FMA Act Total Appropriation

$'000
Annual Appropriation

$'000
Appropriations reduced(a)

$'000
Section 30

$'000
Section 31

$'000
Section 32

$'000
Departmental:  
Ordinary annual services 20,981 (250) 246 22,181 - 43,158 (40,594) 2,564
Other services:  
Equity - - -   - - (24) (24)
Total Departmental 20,981 (250) 246 22,181 - 43,158 (40,618) 2,540

 

Table B: Unspent Departmental Annual Appropriations ('Recoverable GST exclusive')
  2011 $'000 2010 $'000
Appropriation Act (No. 1) of 2009-10 - 14,823
Appropriation Act (No. 1) of 2010-11 21,734 -
Appropriation Act (No. 2) of 2007-08 24 30
Appropriation Act (No. 2) of 2008-09 - 52
Total 21,758 14,905

 

Table C: Special Appropriations ('Recoverable GST exclusive')
  Appropriation applied
Authority Type Purpose 2011 $'000 2010 $'000
The APSC has recently become aware that there is an increased risk of non-compliance with Section 83 of the Constitution where payments are made from special appropriations and special accounts in circumstances where the payments do not accord with conditions included in the relevant legislation.

The APSC will investigate these circumstances and any impact on its special appropriations shown below, seeking legal advice as appropriate.

Notes:

(a) This special appropriation is administered by the APSC. However, the APSC does not draw on the appropriation for this Act. The Department of the House of Representatives draws down for this act.

(b) This special appropriation is administered by the APSC. However, the APSC does not draw on the appropriation for this Act instead these are drawn down by the Department of the House of Representatives, the Department of the Senate and the Attorney General's Department.
 
Remuneration and Allowances Act 1990 – Section 8 Unlimited amount An Act to provide for the remuneration and allowances of holders and judicial offices, Secretaries of Departments and holders of public offices, Senators and Members of the House of Representatives, Ministers and office holders of the Parliament related matters(a). 15,373 -
 
Remuneration Tribunal Act 1973 – Section 7(13) Unlimited amount An Act to inquire into, and determine or provide advice on, remuneration and related matters(b). 20,304 -
Total   35,677 -

Note 21. Special accounts

Other Trust Moneys Special Account (Departmental)

Appropriation: Financial Management and Accountability Act 1997; s21.

Establishing Instrument: Financial Management and Accountability Act 1997; s20.

Purpose: Expenditure of moneys temporarily held on trust or otherwise for the benefit of a person other than the Commonwealth.

  2011 $'000 2010 $'000
Balance brought forward from previous period - -
Other receipts - Comcare compensation receipts - 10
Total increase - 10
Available for payments - 10
Payments made - reimbursement to Departmental annual ordinary services - (10)
Balance carried to next period - -

Services for Other Government and Non Agency Bodies Special Account (Departmental)

Appropriation: Financial Management and Accountability Act 1997; s21.

Establishing Instrument: Financial Management and Accountability Act  1997; s20.

Purpose:  Expenditure in connection with services performed on behalf of other  Governments and bodies that are not FMA Agencies.

A determination issued by the Finance Minister abolished this  account from 11 September 2009.

For the period 1 July 2000 to 11 September 2009, the account had nil  balances and there were no transactions debited or credited to it.

Note 22. Compensation and debt relief

  2011 $ 2010 $
Compensation and debt relief -Departmental  
No 'Act of Grace' expenses were incurred during the reporting period (2010: nil). - -
No waivers of amounts owing to the Australian Government were made pursuant to subsection 34(1) of the Financial Management and Accountability Act 1997 (2010: no waivers). - -
No payments were provided under the Compensation for Detriment caused by Defective Administration (CDDA) Scheme during the reporting period (2010: nil). - -
No ex-gratia payments were provided for during the reporting period (2010: nil). - -
One payment was provided in special circumstances relating to APS employment under s73 of the Public Service Act 1999 (PS Act) during the reporting period (2010: nil). 8,039 -
Compensation and debt relief - Administered  
No 'Act of Grace' expenses were incurred during the reporting period (2010: nil). - -
No waivers of amounts owing to the Australian Government were made pursuant to subsection 34(1) of the Financial Management and Accountability Act 1997 (2010: no waivers). - -
No payments were provided under the Compensation for Detriment caused by Defective Administration (CDDA) Scheme during the reporting period (2010: nil). - -
No ex-gratia payments were provided for during the reporting period (2010: nil). - -
No payments were provided in special circumstances relating to APS employment under s73 of the Public Service Act 1999 (PS Act) during the reporting period (2010: nil). - -

Note 23. Reporting of outcomes

 

23a Net Cost of Outcome Delivery
Outcome 1 is described in Note 1.1. Net costs shown include intra-government costs that are eliminated in calculating the actual Budget outcome.
  Outcome 1
  2011 $'000 2010 $'000
Expenses  
Administered 35,677 -
Departmental 50,644 39,893
Total expenses 86,321 39,893
Income from non-government sector  
Administered - -
Departmental:  
Goods and services revenue 1,176 1,223
Total departmental 1,176 1,223
Total 1,176 1,223
Other own-source income  
Administered - -
Departmental:  
Resources received free of charge 39 39
Reversals of previous asset write-downs and impairments 1 -
Goods and services revenue 21,244 18,699
Total departmental 21,284 18,738
Total 21,284 18,738
Net cost / (contribution) of outcome delivery 63,861 19,932

23b Major classes of Departmental expense, income, assets and  liabilities by outcome

As the APSC only has one outcome, major classes of  departmental assets and liabilities for Outcome 1 are as per the balance sheet  and major classes of departmental expenses and income for Outcome 1 are as per  the statement of comprehensive income.

23c Major classes  of Administered expense, income, assets and liabilities by outcome

Administered expenses for Outcome 1 are as per the schedule of expenses  administered on behalf of Government.

Note 24. Comprehensive income / (loss) attributable to the entity

* As per the Statement of Comprehensive Income.
  2011 $'000 2010 $'000
Total Comprehensive income / (loss) attributable to the entity  
Total comprehensive income / (loss)* 2,176 799
Plus: non-appropriated expenses  
Operating lease rental expense 340 320
Depreciation and amortisation expenses 825 -
Total comprehensive income / (loss) attributable to the entity 3,341 1,119