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Note 10: Restructuring

Note 10a: Departmental restructuring

There were no restructures for 2011-12.

  2011

Australian Government employment workplace relations policy 1

Department of Education, Employment and Workplace Relations

$’000

Remuneration Tribunal 2

Department of Education, Employment and Workplace Relations

$’000

1. 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.

2. 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.

3. The net assets assumed from all entities were $111,000.

4. In respect of functions assumed, the net book values of assets and liabilities were transferred to the APSC for no consideration.

Functions assumed
Assets recognised
Appropriations receivable - for existing programs 983 513
Leasehold improvements 35 -
Other property, plant & equipment 13 6
Total assets recognised 1,031 519
Liabilities recognised
Employee provisions – leave (925) (513)
Total liabilities recognised (925) (513)
Net assets assumed 3 106 6
Income
Recognised by the receiving entity 4,680 1,096
Recognised by the relinquishing entity - 424
Total income 4,680 1,520
Expenses    
Recognised by the receiving entity 4,680 881
Recognised by the relinquishing entity - 424
Total expenses 4,680 1,305

Note 10b: Administered restructuring

  2011

Parliamentarians' and Judicial Office Holders' remuneration and entitlements

Department of Education, Employment and Workplace Relations

1$’000

1. 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.
Functions assumed
Expenses
Recognised by the receiving entity 35,677
Recognised by the relinquishing entity 8,881
Total expenses 44,558