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Portfolio Additional Estimates Statements 2015–16
Social Services Portfolio
Explanations of Additional Estimates 2015–16
© Commonwealth of Australia 2016
ISBN 978-1-925318-18-0
This publication is available for your use under a Creative Commons BY Attribution
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Inquiries regarding this licence and any other use of this document are welcome at:
Scott Dilley, Chief Finance Officer, Department of Social Services
1300 653 227.
Printed by CanPrint Communications Pty Ltd
The Hon Christian Porter MP
Minister for Social Services
PARLIAMENT HOUSE
CANBERRA 2600
President of the Senate
Australian Senate
Parliament House
CANBERRA ACT 2600
Speaker
House of Representatives
Parliament House
CANBERRA ACT 2600
Dear Mr President
Dear Mr Speaker
I hereby submit Portfolio Additional Estimates Statements in support of the
2015–16 Additional Estimates for the Social Services Portfolio.
These statements have been developed, and are submitted to the Parliament, as a
statement on the funding requirements being sought for the Portfolio.
I present these statements by virtue of my ministerial responsibility for accountability
to the Parliament and, through it, the public.
Yours sincerely
The Hon Christian Porter MP
iv
ABBREVIATIONS AND CONVENTIONS
The following notations may be used:
NEC/nec not elsewhere classified
– nil
.. not zero, but rounded to zero
na not applicable (unless otherwise specified)
nfp not for publication
$m $ million
$b $ billion
Figures in tables and in the text may be rounded. Figures in text are generally rounded
to one decimal place, whereas figures in tables are generally rounded to the nearest
thousand. Discrepancies in tables between totals and sums of components are due to
rounding.
Enquiries
If you have any enquiries regarding this publication, please contact Scott Dilley,
Chief Finance Officer, in the Department of Social Services on 1300 653 227.
A copy of this document can be found on the Australian Government Budget website
at www.budget.gov.au.
5
USER GUIDE TO THE
PORTFOLIO ADDITIONAL ESTIMATES
STATEMENTS
6
vii
USER GUIDE
The purpose of the Portfolio Additional Estimates Statements (PAES), like that of the
Portfolio Budget Statements (PB Statements), is to inform Senators and Members of
Parliament of the proposed allocation of resources to Government outcomes by
agencies within the portfolio. The focus of the PAES differs from the PB Statements in
one important aspect. While the PAES includes an Entity Resource Statement to inform
Parliament of the revised estimate of the total resources available to an entity, the focus
of the PAES is on explaining the changes in resourcing by outcome(s) since the Budget.
As such, the PAES provides information on new measures and their impact on the
financial and/or non-financial planned performance of programmes supporting those
outcomes.
The PAES facilitates understanding of the proposed appropriations in
Appropriation Bills (No. 3 and No. 4) 2015–16. In this sense, the PAES is declared by
the Additional Estimates Appropriation Bills to be a ‘relevant document’ to the
interpretation of the Bills according to section 15AB of the Acts Interpretation Act 1901.
Whereas the Mid-Year Economic and Fiscal Outlook 2015–16 is a mid-year budget report
which provides updated information to allow the assessment of the Government’s
fiscal performance against its fiscal strategy, the PAES update the most recent budget
appropriations for entities within the portfolio.
User guide
viii
Structure of the Portfolio Additional Estimates Statements
The PAES are presented in three parts with subsections.
User Guide
Provides a brief introduction explaining the purpose of the PAES.
Portfolio Overview
Provides an overview of the portfolio, including a chart that outlines the outcomes for entities
in the portfolio.
Entity Additional Estimates Statements
A statement (under the name of the entity) for each entity affected by
Additional Estimates.
Section 1: Entity
Overview and Resources
This section details the total resources available to an entity, the
impact of any measures since Budget, and impact on
Appropriation Bills Nos. 3 and 4.
Section 2: Revisions to
Outcomes and Planned
Performance
This section details changes to Government outcomes and/or
changes to the planned performance of entity programmes.
Section 3: Explanatory
Tables and Budgeted
Financial Statements
This section contains updated explanatory tables on special
account flows and staffing levels and revisions to the budgeted
financial statements.
Glossary/Abbreviations Explains key terms and acronyms relevant to the portfolio.
ix
CONTENTS
Portfolio overview ......................................................................................................... 1
Social Services portfolio overview................................................................................... 3
Entity Additional Estimates Statements ..................................................................... 7
Department of Social Services ........................................................................................ 9
National Disability Insurance Agency ............................................................................ 97
Glossary ..................................................................................................................... 119
Abbreviations ........................................................................................................... 123
10
1
PORTFOLIO OVERVIEW
2
3
SOCIAL SERVICES PORTFOLIO OVERVIEW
This document provides information about the changes within the
Social Services Portfolio since the publication of the 2015–16 Portfolio Budget
Statements.
Ministers and portfolio responsibilities
A new Minister for Social Services was sworn in on 21 September 2015. The minister
and assistant ministers responsible for the portfolio and its entities are:
The Hon Christian Porter MP, Minister for Social Services
The Hon Alan Tudge MP, Assistant Minister for Social Services
Senator the Hon Concetta Fierravanti-Wells, Assistant Minister for Multicultural
Affairs
Overview of additional estimates sought for the portfolio
Additional appropriations of $277.4 million are being sought through Appropriation
Bill (No. 3) 2015–16 and $10.1 million through Appropriation Bill (No. 4) 2015–16 as a
result of new measures and variations. In addition, these statements reflect decreased
estimates of $14,568.6 million for the portfolio’s special appropriations.
Structure of the portfolio
Following changes to the Administrative Arrangement Order (AAO) a number of
functions have transferred from the Department of Social Services (DSS) to other
departments.
The AAO of 21 September 2015 resulted in the transfer of child care policy and
programmes and coordination of early childhood development policy to the
Department of Education and Training.
The AAO of 30 September 2015 resulted in the transfer of aged care policy and
programmes to the Department of Health.
Further details on the transferred functions can be found on page 32 of
these statements.
Portfolio overview
4
Under the Public Governance, Performance and Accountability Act 2013 (PGPA Act), the
portfolio comprises two non-corporate Commonwealth entities (one Department of
State and one listed entity) and one corporate Commonwealth entity. Refer to Figure 1
for further information on the portfolio’s structure.
The Department of Human Services (DHS) is administered separately to DSS. For
information on DHS, refer to DHS’ Additional Estimates Statements.
DEPARTMENT OF SOCIAL SERVICES
DSS was formed in September 2013 and is subject to the PGPA Act. DSS has four active
outcomes, with an additional outcome for which functions have transferred to the
Department of Health.
DSS is a critical source of social policy advice for the Australian Government. It works
in partnership with other government and non-government organisations, particularly
with DHS, to ensure the effective development, management and delivery of a diverse
range of policies, programmes and services that are focused on improving the lifetime
wellbeing of people and families in Australia.
AUSTRALIAN INSTITUTE OF FAMILY STUDIES
The Australian Institute of Family Studies (AIFS) is a statutory body established under
the Family Law Act 1975. Its role is to increase understanding of factors affecting how
Australian families function by conducting research and disseminating findings.
AIFS’ work provides an evidence base for developing policy and practice relating to
the wellbeing of families in Australia. AIFS is a non-corporate Commonwealth entity
under the PGPA Act.
NATIONAL DISABILITY INSURANCE AGENCY
The National Disability Insurance Agency (NDIA) is a statutory authority established
under the National Disability Insurance Scheme Act 2013 to deliver the
National Disability Insurance Scheme. It provides individual control and choice in the
delivery of reasonable and necessary care and supports to improve the independence,
and the social and economic participation of eligible people with disability, their
families and carers. NDIA will also play a key role in building community awareness
and understanding of disability matters to reduce the barriers to community inclusion
for people with disability, their families and carers. NDIA is a corporate
Commonwealth entity under the PGPA Act.
Portfolio overview
5
Figure 1: Social Services portfolio structure and outcomes
Minister for Social Services
The Hon Christian Porter MP
Assistant Minister for Social Services
The Hon Alan Tudge MP
Assistant Minister for Multicultural Affairs
Senator the Hon Concetta Fierravanti-Wells
Department of Social Services
Secretary: Mr Finn Pratt AO PSM
Outcome 1: Social Security
Financial support for individuals and families who are unable to fully support themselves by providing a sustainable payments and concessions system.
Outcome 2: Families and Communities1
Stronger families and more resilient communities by developing civil society and by providing family and community services.
Outcome 3: Ageing and Aged Care2
Improved wellbeing for older Australians through targeted support, access to quality care and related information services.
Outcome 4: Housing
Increased housing supply, improved community housing and assisting individuals experiencing homelessness through targeted support and services.
Outcome 5: Disability and Carers
Improved independence of, and participation by, people with disability, including improved support for carers, by providing targeted support and services.
Australian Institute of Family Studies
Director: Ms Anne Hollonds
Outcome 1:
To increase understanding of factors affecting how Australian families function by conducting research and communicating findings to policy-makers, service providers and the broader community.
National Disability Insurance Agency
Chief Executive Officer: Mr David Bowen
Outcome 1:
To implement a National Disability Insurance Scheme that provides individual control and choice in the delivery of reasonable and necessary care and supports to improve the independence, social and economic participation of eligible people with disability, their families and carers, and associated referral services and activities.
1 Functions relating to child care and early childhood development have transferred to the Department of Education and Training as a result of the AAO of 21 September 2015. DSS reports the part-year financial impact for which it had responsibility.
2 All ageing and aged care functions have transferred to the Department of Health as a result of the AAO of 30 September 2015. This outcome is temporarily retained to enable DSS to report the part -year financial impact for which it had responsibility.
Portfolio overview
6
Portfolio resources
Table 1 shows for those entities reporting in the PAES the additional resources
provided to the portfolio in the 2015–16 budget year, by entity.
Table 1: Portfolio resources 2015–16
Appropriation Bill No. 3
Appropriation Bill No. 4
Special appropriation
Receipts
Total
($m) ($m) ($m) ($m) ($m)
DSS1
Administered appropriations 95.7 – (14,568.6) – (14,472.9)
Departmental appropriations 6.7 – – – 6.7
Total: 102.4 – (14,568.6) – (14,466.2)
NDIA2
Administered appropriations 108.3 – – – 108.3
Departmental appropriations – – – – –
Total: 108.3 – – – 108.3
DHS3
Administered appropriations – – (..) (0.3) (0.3)
Departmental appropriations 66.7 10.1 – 37.3 114.1
Total: 66.7 10.1 (..) 37.0 113.8
Portfolio total 277.4 10.1 (14,568.6) 37.0 (14,244.1)
Less amounts transferred within portfolio
– – – 4.7 4.7
Resources available within portfolio: (14,239.4) 1 Total resourcing does not include the balance of special accounts carried forward from 2014–15. 2 Funding under Appropriation Act (No. 1) 2015–16 and Appropriation Bill (No. 3) 2015–16 is appropriated to DSS
and then paid to NDIA. All appropriations paid to the NDIA are considered to be departmental for all purposes. Budgetary reporting by the NDIA will in part be reported as departmental and administered to reflect the administered nature of the funds' purpose.
3 DHS is administered separately to DSS. Details of the allocation of resources for DHS can be found in DHS’ 2015–16 Portfolio Additional Estimates Statements.
7
ENTITY ADDITIONAL ESTIMATES
STATEMENTS Department of Social Services .................................................................................... 9
National Disability Insurance Agency ....................................................................... 97
8
9
DEPARTMENT OF SOCIAL SERVICES
ENTITY ADDITIONAL ESTIMATES
STATEMENTS
10
11
DEPARTMENT OF SOCIAL SERVICES
Section 1: Entity overview and resources ................................................................ 13
1.1 Strategic direction statement ................................................................................... 13
1.2 Entity resource statement ....................................................................................... 15
1.3 Entity measures table .............................................................................................. 19
1.4 Additional estimates and variations ........................................................................ 25
1.5 Breakdown of additional estimates by Appropriation Bill ........................................ 31
Section 2: Revision to outcomes and planned performance ................................. 32
2.1 Outcomes and performance information ................................................................. 32
Section 3: Explanatory tables and budgeted financial statements ....................... 81
3.1 Explanatory tables ................................................................................................... 81
3.2 Budgeted financial statements ................................................................................ 83
12
13
DEPARTMENT OF SOCIAL SERVICES
Section 1: Entity overview and resources
1.1 STRATEGIC DIRECTION STATEMENT
Changes to Administrative Arrangements Orders (AAOs) since the 2015–16 Budget
have resulted in the transfer of responsibility for a number of programmes from the
Department of Social Services (DSS) to other departments.
The AAO of 21 September 2015 resulted in the transfer of child care policy and
programmes and coordination of early childhood development policy to the
Department of Education and Training.
The AAO of 30 September 2015 resulted in the transfer of aged care policy and
programmes to the Department of Health.
DSS’ mission is to improve the lifetime wellbeing of people and families in Australia.
The Department achieves this mission through policies and services that:
support people and families to participate economically and socially in Australian
society
enhance the independence, care and wellbeing of people with high needs
foster community cohesion and promote civil society
provide a safety net for people who cannot fully support themselves.
In 2015 the Government focused on supporting families, children and carers with
better targeted support that encourages self-reliance and participation, while helping
those most in need.
This was complemented with opportunities to support increased participation by
young people to find and stay in employment and improving job opportunities for
people with disability.
Department of Social Services Additional Estimates Statements
14
DSS’ outcomes reflect four core areas in which the Department seeks to assist people
and one residual outcome for reporting purposes only:
1. Social Security
2. Families and Communities (now excluding child care)
3. Ageing and Aged Care (residual reporting only)
4. Housing
5. Disability and Carers.
Key changes for 2015–16
Significant changes to Government priorities administered by DSS since the
2015–16 Budget involve:
Implementing several components of the Government’s Women’s Safety Package,
including: working with the states to develop innovative ways of using technology
to keep women safe; and a national communications campaign.
Reforms to Family Tax Benefit to better target assistance to families, including an
increase to fortnightly payments while phasing out end-of-year supplements.
Assistance for the resettlement of an additional 12,000 refugees who are fleeing
conflict in Syria and Iraq.
Revised arrangements for Paid Parental Leave.
Department of Social Services Additional Estimates Statements
15
1.2 ENTITY RESOURCE STATEMENT
The Entity Resource Statement details the resourcing for DSS at Additional Estimates.
Table 1.1 outlines the total resourcing available from all sources for the 2015–16 budget
year, including variations through Appropriation Bills (No. 3 and 4), special
appropriations and special accounts.
Table 1.1: Department of Social Services resource statement – Additional Estimates for 2015–16 as at Additional Estimates February 2016
Actual available
appropriation 2014–15
$'000
Estimate as at Budget 2015–16
$'000 +
Proposed Additional
Estimate1, 2
2015–16
$'000 =
Total estimate at Additional
Estimates 2015–16
$'000
Ordinary annual services3
Departmental appropriation
Prior year departmental appropriation4
213,354
214,099
(41,139)
172,960
Departmental appropriation5
649,003
652,558
(137,103)
515,455
s 74 Retained Revenue Receipts6
70,463
43,902
–
43,902
Total
932,820
910,559
(178,242)
732,317
Administered expenses
Outcome 1
14,802
13,564
–
13,564
Outcome 2
827,097
1,011,507
(204,697)
806,810
Outcome 3
2,283,463
2,193,469
(1,517,332)
676,137
Outcome 4
70,558
73,571
(267)
73,304
Outcome 5
1,581,272
1,806,943
(108,443)
1,698,500
Total
4,777,192
5,099,054
(1,830,739)
3,268,315
Non–appropriated revenue
12,278
12,770
–
12,770
Payments to corporate entities7
329,762
473,835
108,271
582,106
Total administered
5,119,232
5,585,659
(1,722,468)
3,863,191
Total ordinary annual services A 6,052,052
6,496,218
(1,900,710)
4,595,508
Other services8
Departmental non-operating
Equity injections
16,373
66,357
(15,504)
50,853
Total
16,373
66,357
(15,504)
50,853
Administered non-operating
Payments to corporate entities – non-operating
23,349
57,756
–
57,756
Total
23,349
57,756
–
57,756
Total other services B 39,722
124,113
(15,504)
108,609
Total available annual appropriations 6,091,774 6,620,331
(1,916,214) 4,704,117
Department of Social Services Additional Estimates Statements
16
Table 1.1: Department of Social Services resource statement – Additional Estimates for 2015–16 as at Additional Estimates February 2016 (continued)
Actual available
appropriation 2014–15
$'000
Estimate as at Budget 2015–16
$'000 +
Proposed Additional
Estimate1, 2
2015–16
$'000 =
Total estimate at Additional
Estimates 2015–16
$'000
Special appropriations
Special appropriations limited by criteria/entitlement
Aged Care Act 1997
10,971,775
11,549,325
(8,603,797)
2,945,528
Aged Care (Bond Security) Act 2006
8,574
–
–
–
Social Security (Administration) Act 1999
86,841,783
90,107,132
(1,454,607)
88,652,525
Early Years Quality Fund Special Account Act 2013
165,000
–
–
–
Social and Community Services Pay Equity Special Account Act 2012
204,440
–
–
–
A New Tax System (Family Assistance)(Administration) Act 1999
24,563,077
27,343,944
(4,472,157)
22,871,787
National Health Act 1953 - s 12
75,017
99,513
(35,890)
63,623
Paid Parental Leave Act 2010
1,944,534
2,066,333
(4,315)
2,062,018
Student Assistance Act 1973
313,914
340,926
2,215
343,141
Business Services Wage Assessment Tool Payment Scheme Act 20159
–
–
nfp
nfp
Total special appropriations C 125,088,114
131,507,173
(14,568,551)
116,938,622
Total appropriations excluding special accounts 131,179,888 138,127,504
(16,484,765) 121,642,739
Department of Social Services Additional Estimates Statements
17
Table 1.1: Department of Social Services resource statement – Additional Estimates for 2015–16 as at Additional Estimates February 2016 (continued)
Actual available
appropriation
2014–15 $'000
Estimate as at Budget
2015–16
$'000 +
Proposed Additional
Estimate1, 2
2015–16 $'000
=
Total estimate at Additional Estimates 2015–16
$'000
Special accounts
Opening balance10
133,015
214,653
95,134
309,787
Appropriation receipts11
389,673
266,563
25
266,588
Non-appropriation receipts to special accounts
27,499
1,201
–
1,201
Total special accounts D 550,187
482,417
95,159
577,576
Total resourcing
131,730,075
138,609,921
(16,389,606)
122,220,315
A+B+C+D
Less appropriations drawn from annual or special appropriations above and credited to special accounts and/or payments to corporate entities through annual appropriations
(742,784)
(536,591)
(108,296)
(644,887)
Total net resourcing for DSS 130,987,291 138,073,330 (16,497,902) 121,575,428
Note: All figures are GST exclusive. 1 Ministerial responsibility for child care policy and programmes and coordination of early childhood development
policy has been transferred to the Department of Education and Training consistent with the AAO changes of 21 September 2015. Appropriations totaling $348.6m were transferred via a legislative instrument under s 75 of the Public Governance, Performance and Accountability (PGPA) Act 2013 (PGPA Act).
2 Ministerial responsibility for ageing and aged care policy and programmes has been transferred to the Department of Health consistent with the AAO changes of 30 September 2015. Appropriations totaling $1,617.7m were transferred via a legislative instrument under s 75 of the PGPA Act 2013.
3 Appropriation Act (No. 1) 2015–16 and Appropriation Bill (No. 3) 2015–16. 4 Estimated adjusted balance carried forward from previous year for annual appropriations. 5 Includes an amount of $18.8m in 2015–16 for the departmental capital budget (refer to Table 3.2.5 for further
details). For accounting purposes this amount has been designated as ‘contributions by owners’. 6 Estimated retained revenue receipts under s 74 of the PGPA Act 2013. 7 Corporate entities' are corporate Commonwealth entities and Commonwealth companies as defined under the
PGPA Act 2013. 8 Appropriation Act (No. 2) 2015–16 and Appropriation Bill (No. 4) 2015–16. 9 The provision set aside for the Business Services Wage Assessment Tool (BSWAT) Payment Scheme is not for
publication (nfp) so as not to prejudice the Commonwealth in relation to legal claims brought against it.
10 Estimated opening balance for special accounts. For further information on special accounts see Table 3.1.2.
11 Appropriation receipts from DSS annual and special appropriations for 2015–16 (see Table 3.1.1).
Department of Social Services Additional Estimates Statements
18
Table 1.1: Department of Social Services resource statement – Additional Estimates for 2015–16 as at Additional Estimates February 2016 (continued)
Third-party payments from and on behalf of other entities
Estimate at Budget
2015–16
$'000
Estimate at Additional Estimates 2015–16
$'000
Department of Human Services has the authority to make the following payments to customers on behalf of DSS:
Special appropriations – A New Tax System (Family Assistance) (Administration) Act 1999 22,949,829 21,793,988
Special appropriations – Social Security (Administration) Act 1999 90,936,706 90,183,527
Special appropriations – Paid Parental Leave Act 2010 2,063,118 2,059,356
Special appropriations – Student Assistance Act 1973 347,679 350,718
Special appropriations – Aged Care Act 1997 11,547,461 2,945,528
Special appropriations – National Health Act 1956 - Continence Aids Payment Scheme 99,513 63,623
Annual appropriations – Compensation and Debt Relief 198 198
Annual appropriations – Ex-Gratia and Act of Grace Payments 3,769 3,769
Department of social Services has the authority to make the following payments to customers on behalf of the Department of Education and Training:
Special appropriations - A New Tax System (Family Assistance) (Administration) Act 199912 – 204,208
Department of Veterans' Affairs has the authority to make the following payments to customers on behalf of DSS:
Special Appropriations – A New Tax System (Family Assistance) (Administration) Act 1999 1,095 1,139
Special appropriations – Social Security (Administration) Act 1999 51,598 50,615
Payments made to other entities for the provision of services:
Australian Taxation Office 590 590
Department of Veterans' Affairs 194 194
Payments made to corporate entities within the portfolio:
National Disability Insurance Agency13 531,591 639,862
Note: All figures are GST exclusive. 12 Payments made by DSS for Child Care programmes on behalf of the Department of Education and Training. 13 Funding under Appropriation Act (No. 1) 2015–16 and Appropriation Bill (No. 3) 2015–16 is appropriated to DSS
and then paid to NDIA. All appropriations paid to the NDIA are considered to be departmental for all purposes. Budgetary reporting by the NDIA will in part be reported as departmental and administered to reflect the administered nature of the funds' purpose.
Department of Social Services Additional Estimates Statements
19
1.3 ENTITY MEASURES
Table 1.2 summarises new government measures taken since the 2015–16 Budget.
The table is split into revenue, expense and capital measures, with the affected
programme identified.
Table 1.2: Department of Social Services 2015–16 measures since Budget Programme
2015–16 2016–17 2017–18 2018–19
$'000 $'000 $'000 $'000
Revenue measures
Applying a General Interest Charge to the Debts of Ex-recipients of Social Security and Family Assistance Payments
1.1, 1.3, 1.6, 1.8,
1.9, 1.10, 2.2
Outcome 1
Administered expenses – 26,302 10,574 4,721
Departmental expenses – – – –
Outcome 2
Administered expenses – 86 34 15
Departmental expenses – – – –
Total – 26,388 10,608 4,736
Total revenue measures
Administered – 26,388 10,608 4,736
Total – 26,388 10,608 4,736
Expense measures
Family Payment Reform — a new families package
1.1, 1.3, 1.8,
1.10, 1.11, 1.12
Administered expenses – 122,203 (607,688) 247,406
Departmental expenses (690) 6 – –
Total (690) 122,209 (607,688) 247,406
New Treatment of Fringe Benefits for Family Assistance and Youth Payments purposes
1.1, 1.10, 1.11, 1.12
Administered expenses – (21,957) (38,130) (36,481)
Departmental expenses – 145 57 –
Total – (21,812) (38,073) (36,481)
Department of Social Services Additional Estimates Statements
20
Table 1.2: Department of Social Services 2015–16 measures since Budget (continued)
Programme 2015–16 2016–17 2017–18 2018–19
$'000 $'000 $'000 $'000
Expense measures (continued)
Maintain the Higher Income Free Threshold for Family Tax Benefit Part A for a Further Two Years 1.1, 1.12
Administered expenses – – (49,421) (69,084)
Departmental expenses – 12 – –
Total – 12 (49,421) (69,084)
Removal of Family Member Exemptions from the Newly Arrived Resident's Waiting Period
1.3, 1.4, 1.9,
1.10, 1.11, 1.12
Administered expenses – (29,285) (109,283) (82,264)
Departmental expenses 35 82 – –
Total 35 (29,203) (109,283) (82,264)
Age Pension — aligning the pension means testing arrangements with residential aged care arrangements
1.6, 1.7, 1.12
Administered expenses – (1,854) (29,018) (36,662)
Departmental expenses – 202 75 –
Total – (1,652) (28,943) (36,662)
Enhanced Welfare Payment Integrity — income data matching
1.6, 1.8, 1.9,
1.10, 1.11, 1.12
Administered expenses – (629,086) (650,119) (22,259)
Departmental expenses – 16 16 16
Total – (629,070) (650,103) (22,243)
Enhanced Welfare Payment Integrity — non-employment income data matching
1.6, 1.8, 1.9,
1.10, 1.11, 1.12
Administered expenses – (301,646) (276,580) (218,018)
Departmental expenses – 298 116 75
Total – (301,348) (276,464) (217,943)
Addressing Welfare Reliance in Remote Communities 1.8, 1.10
Administered expenses – (27,834) – –
Total – (27,834) – –
Department of Social Services Additional Estimates Statements
21
Table 1.2: Department of Social Services 2015–16 measures since Budget (continued)
Programme 2015–16 2016–17 2017–18 2018–19
$'000 $'000 $'000 $'000
Expense measures (continued)
Green Army — project cap 1.8, 1.10
Administered expenses – 7,000 13,866 29,272
Total – 7,000 13,866 29,272
Women's Safety Package 2.1
Administered expenses 11,422 22,580 22,589 1,409
Total 11,422 22,580 22,589 1,409
Australian Disability Enterprises — Business Services Wage Assessment Tool — payment scheme
1 5.1
Administered expenses nfp nfp nfp nfp
Departmental expenses nfp nfp nfp nfp
Total nfp nfp nfp nfp
Department of Social Services Additional Estimates Statements
22
Table 1.2: Department of Social Services 2015–16 measures since Budget (continued)
Programme 2015–16 2016–17 2017–18 2018–19
$'000 $'000 $'000 $'000
Cross-outcome
Syrian and Iraqi Humanitarian Crisis
1.1, 1.2, 1.6, 1.8,
1.9, 1.10, 1.11,
2.1, 2.8, 5.1
Outcome 1
Administered expenses 35,700 137,303 162,733 154,805
Outcome 2
Administered expenses 67,788 44,257 11,713 9,938
Departmental expenses 2,963 5,084 797 142
Outcome 5
Administered expenses 938 2,185 1,316 401
Total 107,389 188,829 176,559 165,286
Commonwealth Parental Leave Payments — consistent treatment for income support assessment
1.1, 1.8, 1.9,
1.10, 2.8
Outcome 1
Administered expenses – (31,852) (32,826) (34,095)
Outcome 2
Departmental expenses 28 – – –
Total 28 (31,852) (32,826) (34,095)
Remove the Exemptions for Parents in Employment Nil Rate Periods
1.1, 1.10,
1.11, 2.8
Outcome 1
Administered expenses – – – (40,726)
Outcome 2
Departmental expenses – – 384 –
Total – – 384 (40,726)
Parental Leave Pay — revised arrangements
1.1, 1.12, 2.2
Outcome 1
Administered expenses – (13,300) (13,291) (13,274)
Departmental expenses – – (1) –
Outcome 2
Administered expenses – 23,250 71,867 76,216
Total – 9,950 58,575 62,942
Department of Social Services Additional Estimates Statements
23
Table 1.2: Department of Social Services 2015–16 measures since Budget (continued)
Programme 2015–16 2016–17 2017–18 2018–19
$'000 $'000 $'000 $'000
Cross-outcome (continued)
National Disability Insurance Scheme — transition to full Scheme
1.8, 5.1, 5.2, 5.3
Outcome 1
Administered expenses – (11,036) (38,547) (85,698)
Outcome 5
Administered expenses 8,133 (9,064) (58,207) (121,558)
Departmental expenses 6,905 5,589 5,249 4,736
Total 15,038 (14,511) (91,505) (202,520)
Applying a General Interest Charge to the Debts of Ex-recipients of Social Security and Family Assistance Payments 1.12, 2.8
Outcome 1
Departmental expenses – 459 497 229
Outcome 2
Departmental expenses – 51 54 24
Total – 510 551 253
Enhanced Welfare Payment Integrity — expand debt recovery 1.12, 2.8
Outcome 1
Departmental expenses 169 219 220 221
Outcome 2
Departmental expenses 19 24 24 25
Total 188 243 244 246
Department of Social Services — introduction of a new electronic document management system
1.12, 2.8, 4.3,
5.3
Outcome 1
Departmental expenses (32) (540) (687) (692)
Outcome 2
Departmental expenses (28) (539) (688) (692)
Outcome 4
Departmental expenses (32) (540) (686) (692)
Outcome 5
Departmental expenses (28) (539) (686) (690)
Total (120) (2,158) (2,747) (2,766)
Department of Social Services Additional Estimates Statements
24
Table 1.2: Department of Social Services 2015–16 measures since Budget (continued)
Programme 2015–16 2016–17 2017–18 2018–19
$'000 $'000 $'000 $'000
Cross-outcome (continued)
Funding for Frontline Services2 2.1, 5.1,
5.2
Outcome 2
Administered expenses 7,085 7,290 – –
Outcome 5
Administered expenses 764 775 – –
Total 7,849 8,065 – –
Total expense measures
Administered 131,830 (710,071) (1,619,026) (240,672)
Departmental 9,309 10,029 4,741 2,702
Total 141,139 (700,042) (1,614,285) (237,970)
Prepared on a Government Finance Statistics (fiscal) basis. 1 The provision set aside for the Business Services Wage Assessment Tool (BSWAT) Payment Scheme is not for
publication (nfp) so as not to prejudice the Commonwealth in relation to legal claims brought against it. 2 This measure was a Decision Taken But Not Yet Announced in the 2015–16 Budget.
Department of Social Services Additional Estimates Statements
25
1. 4 ADDITIONAL ESTIMATES AND VARIATIONS
The following tables detail the changes to the resourcing for DSS at
Additional Estimates, by outcome. Table 1.3 details the Additional Estimates and
variations resulting from new measures since the 2015–16 Budget in Appropriation Bill
(No. 3). 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 Budget
Programme
impacted 2015–16
$'000 2016–17
$'000 2017–18
$'000 2018–19
$'000
Outcome 1
Increase in estimates (departmental)
New Treatment of Fringe Benefits for Family Assistance and Youth Payments purposes 1.12 – 145 57 –
Maintain the Higher Income Free Threshold for Family Tax Benefit Part A for a Further Two Years 1.12 – 12 – –
Removal of Family Member Exemptions from the Newly Arrived Resident's Waiting Period 1.12 35 82 – –
Age Pension — aligning the pension means testing arrangements with residential aged care arrangements 1.12 – 202 75 –
Enhanced Welfare Payment Integrity — income data matching 1.12 – 298 116 75
Enhanced Welfare Payment Integrity — non-employment income data matching 1.12 – 16 16 16
Applying a General Interest Charge to the Debts of Ex-recipients of Social Security and Family Assistance Payments 1.12 – 459 497 229
Enhanced Welfare Payment Integrity — expand debt recovery 1.12 169 219 220 221
Decrease in estimates (departmental)
Family Payment Reform — a new families package 1.12 (690) 6 – –
Parental Leave Pay — revised arrangements 1.12 – – (1) –
Department of Social Services — introduction of a new electronic document management system 1.12 (32) (540) (687) (692)
Net impact on estimates
for Outcome 1 (departmental) (518) 899 293 (151)
Department of Social Services Additional Estimates Statements
26
Table 1.3: Additional estimates and variations to outcomes from measures since Budget (continued)
Programme
impacted 2015–16
$'000 2016–17
$'000 2017–18
$'000 2018–19
$'000
Outcome 2
Increase in estimates (administered)
Women's Safety Package 2.1 11,422 22,580 22,589 1,409
Funding for Frontline Services 2.1 7,085 7,290 – –
Syrian and Iraqi Humanitarian Crisis 2.1 67,788 44,257 11,713 9,938
Net impact on estimates
for Outcome 2 (administered)
86,295 74,127 34,302 11,347
Increase in estimates (departmental)
Syrian and Iraqi Humanitarian Crisis 2.8 2,963 5,084 797 142
Commonwealth Parental Leave Payments — consistent treatment for income support assessment 2.8 28 – – –
Remove the Exemptions for Parents in Employment Nil Rate Periods 2.8 – – 384 –
Applying a General Interest Charge to the Debts of Ex-recipients of Social Security and Family Assistance Payments 2.8 – 51 54 24
Enhanced Welfare Payment Integrity — expand debt recovery 2.8 19 24 24 25
Decrease in estimates (departmental)
Introduction of a new electronic document management system 2.8 (28) (539) (688) (692)
Net impact on estimates
for Outcome 2 (departmental) 2,982 4,620 571 (501)
Department of Social Services Additional Estimates Statements
27
Table 1.3: Additional estimates and variations to outcomes from measures since Budget (continued)
Programme
impacted 2015–16
$'000 2016–17
$'000 2017–18
$'000 2018–19
$'000
Outcome 4
Decrease in estimates (departmental)
Introduction of a new electronic document management system 4.3 (32) (540) (686) (692)
Net impact on estimates
for Outcome 4 (departmental)
(32) (540) (686) (692)
Outcome 5
Increase in estimates (administered)
Syrian and Iraqi Humanitarian Crisis 5.1 938 2,185 1,316 401
Funding for Frontline Services1 5.1, 5.2 764 775 – –
Decrease in estimates (administered)
National Disability Insurance Scheme — transition to full Scheme 5.1, 5.2 8,133 (9,064) (58,207) (121,558)
Net impact on estimates
for Outcome 5 (administered)
9,835 (6,104) (56,891) (121,157)
Increase in estimates (departmental)
National Disability Insurance Scheme — transition to full Scheme 5.3 6,905 5,589 5,249 4,736
Decrease in estimates (departmental)
Introduction of a new electronic document management system 5.3 (28) (539) (686) (690)
Net impact on estimates
for Outcome 5 (departmental) 6,877 5,050 4,563 4,046 Prepared on a Government Finance Statistics (fiscal) basis. 1 This measure was a Decision Taken But Not Yet Announced in the 2015–16 Budget.
Department of Social Services Additional Estimates Statements
28
Table 1.4: Additional estimates and variations to outcomes from other variations
Programme
impacted 2015–16
$'000 2016–17
$'000 2017–18
$'000 2018–19
$'000
Outcome 1
Decrease in estimates (departmental)
Parameter changes 1.12 – – (97) (192)
Whole of Government Savings 1.12 (247) (247) (320) (337)
Net impact on estimates for Outcome 1 (departmental) (247) (247) (417) (529)
Outcome 2
Increase in estimates (administered)
Movement of funds between years 2.1 915 – – –
Other changes 2.1 796 653 473 486
Programme specific changes 2.1 4,116 723 – –
Self balancing transfers within the same year
2.1 27,256 27,416 25,884 26,246
Decrease in estimates (administered)
Parameter changes 2.1 – (539) (1,105) (1,662)
Machinery of Government changes 2.4 (300,401) (560,881) (410,962) (373,783)
Movement of funds between years 2.1 – – (915) –
Self balancing transfers within the same year
2.4 (23,674) (25,527) (25,884) (26,246)
Net impact on estimates for Outcome 2 (administered) (290,992) (558,155) (412,509) (374,959)
Increase in estimates (departmental)
Movement of funds between years 2.8 393 – – –
Programme specific changes 2.8 825 1,785 – –
Decrease in estimates (departmental)
Machinery of Government changes 2.8 (44,904) (69,468) (57,995) (51,759)
Movement of funds between years 2.8 – – (393) –
Parameter changes 2.8 – – (171) (336)
Self balancing transfers within the same year
2.8 (3,582) (1,889) – –
Whole of Government Savings 2.8 – – (169) (204)
Net impact on estimates for Outcome 2 (departmental) (47,268) (69,572) (58,728) (52,299)
Department of Social Services Additional Estimates Statements
29
Table 1.4: Additional estimates and variations to outcomes from other variations (continued)
Programme
impacted 2015–16
$'000 2016–17
$'000 2017–18
$'000 2018–19
$'000
Outcome 3
Increase in estimates (administered)
Parameter changes 3.2 – 53 – –
Other changes 3.5 – – 30 59
Decrease in estimates (administered)
Machinery of Government changes All (1,507,182) (2,207,135) (2,212,810) (2,307,685)
Parameter changes 3.1, 3.5, 3.6 – (157) (1,941) (3,960)
Self balancing transfers within the same year
3.2 (10,150) (10,323) (10,498) (10,676)
Net impact on estimates for Outcome 3 (administered) (1,517,332) (2,217,562) (2,225,219) (2,322,262)
Decrease in estimates (departmental)
Parameter changes 3.7 – – (150) (298)
Machinery of Government changes 3.7 (98,258) (135,257) (128,799) (131,940)
Whole of Government Savings 3.7 – – (138) (172)
Net impact on estimates for Outcome 3 (departmental) (98,258) (135,257) (129,087) (132,410)
Outcome 4
Increase in estimates (administered)
Other changes 4.2 2,106 5,245 5,403 5,522
Decrease in estimates (departmental)
Other changes 4.2 (2,227) – – –
Parameter changes All (146) (985) (1,299) (1,310)
Net impact on estimates for Outcome 4 (administered) (267) 4,260 4,104 4,212
Decrease in estimates (departmental)
Parameter changes 4.3 – – (9) (19)
Whole of Government Savings 4.3 – – (14) (18)
Net impact on estimates for Outcome 4 (departmental)
– – (23) (37)
Department of Social Services Additional Estimates Statements
30
Table 1.4: Additional estimates and variations to outcomes from other variations (continued)
Programme
impacted 2015–16
$'000 2016–17
$'000 2017–18
$'000 2018–19
$'000
Outcome 5
Increase in estimates (administered)
Movement of funds between years All 5,000 40,336 77,596 7,754
Parameter changes 5.1 – 56 220 393
Programme specific changes 5.1 – 1 451 908
Self balancing transfers within the same year
5.1 10,150 10,323 10,498 10,676
Decrease in estimates (administered)
Movement of funds between years 5.1 (28,647) – – –
Other changes 5.2 – (9,473) (9,473) (9,973)
Other changes in programme specific parameters
5.1 (101,228) (70,200) (76,262) (55,070)
Parameter changes All – (291) (1,180) (2,061)
Programme specific changes 5.1 (3,553) (12,532) (8,871) (7,921)
Net impact on estimates for Outcome 5 (administered) (118,278) (41,780) (7,021) (55,294)
Decrease in estimates (departmental)
Parameter changes 5.3 – – (71) (141)
Whole of Government Savings 5.3 – – (52) (64)
Net impact on estimates for Outcome 5 (departmental)
– – (123) (205)
Department of Social Services Additional Estimates Statements
31
1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION
BILL
The following tables detail the Additional Estimates sought for DSS through
Appropriation Bills Nos. 3 and 4.
Table 1.5: Appropriation Bill (No. 3) 2015–16
2014–15 Available
$'000
2015–16 Budget
1
$'000
2015–16 Revised
$'000
Additional Estimates
$'000
Reduced Estimates
$'000
Administered items
Outcome 1 - Social Security 14,770 13,564 13,564 – –
Outcome 2 - Families and Communities 756,927 707,772 803,476 95,704 –
Outcome 3 - Ageing and Aged Care 2,061,166 685,606 675,456 – (10,150)
Outcome 4 - Housing 70,558 73,571 73,304 – (267)
Outcome 5 - Disability and Carers 1,580,539 1,806,943 1,698,500 – (108,443)
Total administered 4,483,960 3,287,456 3,264,300 95,704 (118,860)
Departmental programmes
Outcome 1 - Social Security 180,055 128,401 127,636 – (765)
Outcome 2 - Families and Communities 130,425 167,869 168,487 618 –
Outcome 3 - Ageing and Aged Care 93,322 94,767 94,767 – –
Outcome 4 - Housing 3,019 11,657 11,625 – (32)
Outcome 5 - Disability and Carers 172,058 106,063 112,940 6,877 –
Total departmental 578,879 508,757 515,455 7,495 (797)
Total administered and departmental
5,062,839 3,796,213 3,779,755 103,199 (119,657)
1 Section 75 transfers as a result of the AAOs of 21 and 30 September 2015 are reflected in the 2015–16 Budget amount. Please see Table 1.1 footnotes for further details.
Department of Social Services Additional Estimates Statements
32
Section 2: Revisions to outcomes and planned performance
2.1 OUTCOMES AND PERFORMANCE INFORMATION
The Department of Social Services’ outcome structure remains unchanged from the
structure reported in the 2015–16 Social Services Portfolio Budget Statements.
However, following Administrative Arrangements Order (AAO) changes a number of
functions have transferred from DSS to other departments. DSS reports the part-year
financial impact for which it had responsibility. The outcome structure will be
amended when DSS is no longer required to report on the affected programmes.
The AAO of 21 September 2015 resulted in the transfer of child care policy and
programmes and coordination of early childhood development policy to the
Department of Education and Training.
The AAO of 30 September 2015 resulted in the transfer of aged care policy and
programmes to the Department of Health.
The impacts on the outcome and programme structure are:
Figure 2.1: Changes to DSS outcomes and programmes after 30 September 2015
From Department of Social Services To
Outcome 2
Department of Education and Training Outcome
Programme 2.4 Support for the Child Care System
Programme 1.7 Support for the Child Care System
Programme 2.5 Child Care Benefit Programme 1.8 Child Care Benefit
Programme 2.6 Child Care Rebate Programme 1.9 Child Care Rebate
Programme 2.7 Child Care Subsidy Programme 1.10 Child Care Subsidy
Outcome 3
Department of Health Outcome
Programme 3.1 Access and Information Programme 11.1 Access and Information
Programme 3.2 Home Support Programme 11.2 Home Support
Programme 3.3 Home Care Programme 11.3 Home Care
Programme 3.4 Residential and Flexible Care Programme 11.4 Residential and Flexible Care
Programme 3.5 Workforce and Quality Programme 11.5 Workforce and Quality
Programme 3.6 Ageing and Service Improvement
Programme 11.6 Ageing and Service Improvement
Programme 3.7 Programme Support for Outcome 3
(Departmental resourcing estimates are across programmes)
Department of Social Services Additional Estimates Statements
33
Outcome 1: Social Security
Financial support for individuals and families who are unable to fully support
themselves by providing a sustainable payments and concessions system.
Outcome 1 strategy
An outline of the strategy for achieving Outcome 1 can be found on pages 3942 of the
2015–16 Social Services Portfolio Budget Statements. An outline of the objectives,
deliverables and key performance indicators for Outcome 1 programmes can be found
on pages 4584.
Some aspects of measures published in the 2015–16 Social Services Portfolio Budget
Statements have changed. The impacts are listed below.
Changes to family assistance and youth payments
New measures since the 2015–16 Budget include:
• Maintaining the Family Tax Benefit Part A higher income free area at its current
level for a further two years, until 1 July 2019.
• Exemptions from the Family Tax Benefit Part A income test and the Parental
Income Test for youth payments will be removed for families where a parent is in
an ‘employment nil rate period’, from 1 July 2018.
• Gross rather than adjusted net value of reportable fringe benefits will be assessed
when calculating a family’s adjusted taxable income (ATI) for the family assistance
income test and parental income tests which apply to some youth income support
payments, from 1 January 2017. Fringe benefit income sourced from certain not-for-
profit institutions that are exempt from fringe benefits tax will continue to be
assessed under current arrangements using adjusted net value.
• Increase to the Family Tax Benefit Part A fortnightly rates by $10.08 for each FTB
child in the family up to 19 years of age, subject to the passage of legislation, from
1 July 2018.
• Removal of Family Tax Benefit Part B for couple families (other than grandparents
and great grandparents) with a youngest child aged 13 or over, from 1 July 2016.
• Phase out of Family Tax Benefit end of year supplements, subject to the passage of
legislation.
Department of Social Services Additional Estimates Statements
34
The following measures from the 201415 Budget have been reversed:
• Maintain eligibility thresholds for Australian Government payments.
• New Family Tax Benefit allowance for single parents.
• Limiting Family Tax Benefit Part B to families with children under six years of age.
• Family Payment reform maintain Family Tax Benefit payment rates.
• Revise Family Tax Benefit end of year supplements.
Changes to support for seniors
New measures since the 2015–16 Budget include:
• Removal of pension income and assets test exemptions that are available to
pensioners in aged care who rent out their former home and pay their aged care
accommodation costs by periodic payments, for pensioners who enter aged care
from 1 January 2017.
Tightening eligibility and encouraging participation for working age people and
students
The following measures are subject to the passage of legislation:
• Discontinuing the Pensioner Education Supplement (PES) and the Education Entry
Payment (EdEP).
The start date for the following measure has changed:
• Legislation has been passed that will cease the Student Start-up Scholarship and
commencing the Student Start-up Loan from 1 January 2016. Grandfathering
arrangements will be in place for students who received a Student Start-up
Scholarship prior to 1 January 2016 and remained continuously in receipt of Youth
Allowance (student), Austudy or ABSTUDY Living Allowance since that time.
Improving debt recovery from ex-recipients of social security and family assistance
payments
New measures since the 2015–16 Budget include:
• Application of a General Interest Charge (GIC) to the debts of ex-recipients of social
security and family assistance payments, who are unwilling to enter into acceptable
repayment arrangements, from 1 July 2016.
Department of Social Services Additional Estimates Statements
35
Outcome expense statement
Table 2.1 provides an overview of the total expenses for Outcome 1, by programme.
Table 2.1: Budgeted expenses and resources for Outcome 1 Outcome 1: Social Security 2014–15
Actual expenses
$'000
2015–16 Revised
estimated expenses
$'000
Programme 1.1: Family Tax Benefit
Administered expenses
Special appropriations 20,956,284 20,858,903
Total for Programme 1.1 20,956,284 20,858,903
Programme 1.2: Child Payments
Administered expenses
Special appropriations 124,964 128,619
Total for Programme 1.2 124,964 128,619
Programme 1.3: Income Support for Vulnerable People
Administered expenses
Special appropriations 64,744 66,858
Total for Programme 1.3 64,744 66,858
Programme 1.4: Income Support for People in Special Circumstances
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 640 1,369
Special appropriations 4,541 4,960
Total for Programme 1.4 5,181 6,329
Programme 1.5: Supplementary Payments and Support for Income Support Recipients
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 8,844 8,997
Special appropriations 24,601 36,651
Total for Programme 1.5 33,445 45,648
Programme 1.6: Income Support for Seniors
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 1,028 –
Special appropriations 41,487,364 43,314,536
Total for Programme 1.6 41,488,392 43,314,536
Department of Social Services Additional Estimates Statements
36
Table 2.1: Budgeted expenses and resources for Outcome 1 (continued) Outcome 1: Social Security 2014–15
Actual expenses
$'000
2015–16 Revised
estimated expenses
$'000
Programme 1.7: Allowances and Concessions for Seniors
Administered expenses
Special appropriations 284,145 94,426
Total for Programme 1.7 284,145 94,426
Programme 1.8: Income Support for People with Disability
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 75 –
Special appropriations 16,692,259 16,711,726
Total for Programme 1.8 16,692,334 16,711,726
Programme 1.9: Income Support for Carers
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 2,785 2,800
Special appropriations 7,437,520 7,896,564
Total for Programme 1.9 7,440,305 7,899,364
Programme 1.10: Working Age Payments
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) – 398
Special appropriations 16,851,228 17,234,812
Total for Programme 1.10 16,851,228 17,235,210
Programme 1.11: Student Payments
Administered expenses
Special appropriations 3,449,541 3,513,216
Total for Programme 1.11 3,449,541 3,513,216
Programme 1.12: Programme Support for Outcome 1
Departmental expenses
Departmental appropriation1 138,347 110,761
Expenses not requiring appropriation in the budget year2 12,078 12,125
Total for Programme 1.12 150,425 122,886
Department of Social Services Additional Estimates Statements
37
Table 2.1: Budgeted expenses and resources for Outcome 1 (continued) Outcome 1: Social Security 2014–15
Actual expenses
$'000
2015–16 Revised
estimated expenses
$'000
Outcome 1 Totals by appropriation type:
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 13,372 13,564
Special appropriations 107,377,191 109,861,271
Departmental expenses
Departmental appropriation1 138,347 110,761
Expenses not requiring appropriation in the budget year2 12,078 12,125
Total expenses for Outcome 1 107,540,988 109,997,721
2014–15 2015–16
Average staffing level (number) 600 480
Note: Departmental appropriation items and totals by Outcome are indicative estimates and may change in the course of the budget year as government priorities change. 1 Departmental Appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)’ and
‘Retained Revenue Receipts under s 74 of the PGPA Act 2013’. 2 ‘Expenses not requiring appropriation in the budget year’ is made up of depreciation, amortisation and makegood
expenses.
Department of Social Services Additional Estimates Statements
38
Objectives for Programme 1.1: Family Tax Benefit
There have been no significant changes to the objectives for programme 1.1 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.1.1: Expenses for Family Tax Benefit
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Special Appropriations:
A New Tax System (Family Assistance) (Administration) Act 1999
Family Tax Benefit Part A 15,175,630 14,473,649 15,186,852 14,633,285 14,736,894
Family Tax Benefit Part B 4,670,184 5,303,715 4,005,462 3,938,967 3,839,381
Schoolkids Bonus1 1,110,470 1,081,539 6 2 1
Total programme expenses 20,956,284 20,858,903 19,192,320 18,572,254 18,576,276 1 Legislation has passed to end the Schoolkids Bonus payments. The Schoolkids Bonus will continue until the end
of 2016. Residual expense beyond this date relates to bad and doubtful debts for general interest charge.
Programme 1.1 deliverables
There have been no significant changes to the deliverables for programme 1.1 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 1.1 key performance indicators
There have been no significant changes to the key performance indicators for
programme 1.1 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
39
Objectives for Programme 1.2: Child Payments
There have been no significant changes to the objectives for programme 1.2 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.1.2: Expenses for Child Payments
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Special Appropriations:
A New Tax System (Family Assistance) (Administration) Act 1999
Single Income Family Supplement 52,701 51,585 50,712 49,804 48,918
Stillborn Baby Payment 2,096 1,913 1,983 2,053 2,125
Social Security (Administration) Act 1999
Double Orphan Pension 3,471 3,643 3,932 4,092 4,260
Student Assistance Act 1973
Assistance for Isolated
Children 66,696 71,478 73,675 75,983 78,207
Total programme expenses 124,964 128,619 130,302 131,932 133,510
Programme 1.2 deliverables
There have been no significant changes to the deliverables for programme 1.2 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 1.2 key performance indicators
There have been no significant changes to the key performance indicators for
programme 1.2 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
40
Objectives for Programme 1.3: Income Support for Vulnerable People
There have been no significant changes to the objectives for programme 1.3 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.1.3: Expenses for Income Support for Vulnerable People
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Special Appropriations:
Social Security (Administration) Act 1999
Special Benefit 64,744 66,858 88,628 129,047 154,453
Total programme expenses 64,744 66,858 88,628 129,047 154,453
Programme 1.3 deliverables
There have been no significant changes to the deliverables for programme 1.3 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 1.3 key performance indicators
There have been no significant changes to the key performance indicators for
programme 1.3 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
41
Objectives for Programme 1.4: Income Support for People in Special Circumstances
There have been no significant changes to the objectives for programme 1.4 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.1.4: Expenses for Income Support for People in Special Circumstances
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Payments under Special Circumstances 640 1,369 1,366 1,366 1,362
Special Appropriations:
Social Security (Administration) Act 1999
Bereavement Allowance 4,541 4,960 5,410 6,013 6,668
Total programme expenses 5,181 6,329 6,776 7,379 8,030
Programme 1.4 deliverables
There have been no significant changes to the deliverables for programme 1.4 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 1.4 key performance indicators
There have been no significant changes to the key performance indicators for
programme 1.4 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
42
Objectives for Programme 1.5: Supplementary Payments and Support for Income Support Recipients
There have been no significant changes to the objectives for programme 1.5 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.1.5: Expenses for Supplementary Payments and Support for Income Support Recipients
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Reimbursement to Great Southern Rail for Concessional Fares 8,844 8,997 – – –
Special Appropriations:
Social Security (Administration) Act 1999
Low Income Supplement 1,928 2,500 2,500 – –
Essential Medical Equipment Payment 5,439 6,611 6,772 6,936 7,102
Utilities Allowance1 17,234 27,540 24,070 22,707 21,540
Total programme expenses 33,445 45,648 33,342 29,643 28,642 1 The 2015–16 and out year estimates for Utilities Allowance (Working Age Payments) have been merged with
Programme 1.5 Supplementary Payments and Support for Income Support Recipients.
Programme 1.5 deliverables
There have been no significant changes to the deliverables for programme 1.5 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 1.5 key performance indicators
There have been no significant changes to the key performance indicators for
programme 1.5 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
43
Objectives for Programme 1.6: Income Support for Seniors
There have been no significant changes to the objectives for programme 1.6 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.1.6: Expenses for Income Support for Seniors
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Extend Deeming Provisions to account-based Income Streams - awareness Strategy 31 – – – –
Age Pension and Pensioner Concessions Information 997 – – – –
Special Appropriations:
Social Security (Administration) Act 1999
Age Pension 41,367,055 43,206,622 45,525,751 46,972,744 49,615,275
Widow B Pension 6,981 6,556 6,395 6,206 6,037
Wife Pension (Age) 113,328 101,358 97,967 92,690 87,533
Total programme expenses 41,488,392 43,314,536 45,630,113 47,071,640 49,708,845
Programme 1.6 deliverables
There have been no significant changes to the deliverables for programme 1.6 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 1.6 key performance indicators
There have been no significant changes to the key performance indicators for
programme 1.6 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
44
Objectives for Programme 1.7: Allowances and Concessions for Seniors
There have been no significant changes to the objectives for programme 1.7 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.1.7: Expenses for Allowances and Concessions for Seniors
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Special Appropriations:
Social Security (Administration) Act 1999
Seniors Supplement 284,145 94,426 114,519 130,204 134,129
Total programme expenses 284,145 94,426 114,519 130,204 134,129
Programme 1.7 deliverables
There have been no significant changes to the deliverables for programme 1.7 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 1.7 key performance indicators
There have been no significant changes to the key performance indicators for
programme 1.7 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
45
Objectives for Programme 1.8: Income Support for People with Disability
There have been no significant changes to the objectives for programme 1.8 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.1.8: Expenses for Income Support for People with Disability
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Disability Support Pension - Communications Campaign 75 – – – –
Special Appropriations:
Social Security (Administration) Act 1999
Disability Support Pension 16,536,887 16,551,774 17,044,121 17,564,553 18,129,835
Mobility Allowance 155,372 159,952 150,564 126,091 82,618
Total programme expenses 16,692,334 16,711,726 17,194,685 17,690,644 18,212,453
Programme 1.8 deliverables
There have been no significant changes to the deliverables for programme 1.8 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 1.8 key performance indicators
There have been no significant changes to the key performance indicators for
programme 1.8 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
46
Objectives for Programme 1.9: Income Support for Carers
There have been no significant changes to the objectives for programme 1.9 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.1.9: Expenses for Income Support for Carers
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Ex-Gratia Payments to Unsuccessful Applicants of Carer Payment (Child) 2,785 2,800 2,800 2,800 2,800
Special Appropriations:
Social Security (Administration) Act 1999
Carer Allowance (Adult) 1,512,990 1,595,905 1,693,517 1,807,738 1,886,584
Carer Allowance (Child) 538,743 571,119 592,906 617,052 629,337
Carer Payment 4,555,473 4,894,414 5,339,390 5,813,848 6,251,879
Carer Supplement 551,699 568,328 591,489 615,343 636,859
Child Disability Assistance Payment 170,989 174,758 178,463 182,143 183,204
Wife Pension (DSP) 107,626 92,040 81,649 70,807 62,329
Total programme expenses 7,440,305 7,899,364 8,480,214 9,109,731 9,652,992
Programme 1.9 deliverables
There have been no significant changes to the deliverables for programme 1.9 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 1.9 key performance indicators
There have been no significant changes to the key performance indicators for
programme 1.9 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
47
Objectives for Programme 1.10: Working Age Payments
There have been no significant changes to the objectives for programme 1.10 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.1.10: Expenses for Working Age Payments
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Compensation and Debt Relief
– 198 198 198 198
Investment Approaches to Welfare - Evaluation
– 200 200 200 200
Special Appropriations:
Social Security (Administration) Act 1999
Newstart Allowance 9,535,789 10,075,024 9,258,618 9,125,737 9,693,185
Parenting Payment Partnered 1,019,572 1,007,902 979,170 953,741 1,015,194
Parenting Payment Single 4,579,566 4,640,836 4,564,130 4,622,727 4,827,967
Partner Allowance Benefit 6,044 5,845 3,011 2,758 1,961
Partner Allowance Pension 76,952 57,649 41,300 33,309 22,350
Pensioner Education Supplement 77,259 38,561 – – –
Sickness Allowance 105,929 111,329 90,321 93,221 119,670
Utilities Allowance (Working Age Payments)
1 9,304 – – – –
Widow Allowance 352,850 307,380 259,934 208,273 171,472
Youth Allowance (Other) 1,087,963 990,286 1,600,645 1,688,059 1,960,323
Total programme expenses 16,851,228 17,235,210 16,797,527 16,728,223 17,812,520 1 The 2015–16 and out year estimates for Utilities Allowance (Working Age Payments) have been merged with
Programme 1.5 Supplementary Payments and Support for Income Support Recipients.
Programme 1.10 deliverables
There have been no significant changes to the deliverables for programme 1.10 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 1.10 key performance indicators
There have been no significant changes to the key performance indicators for
programme 1.10 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
48
Objectives for Programme 1.11: Student Payments
There have been no significant changes to the objectives for programme 1.11 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.1.11: Expenses for Student Payments
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Special Appropriations:
Student Assistance Act 1973 ABSTUDY - Secondary 134,719 154,195 151,547 150,650 150,263
ABSTUDY - Tertiary 104,986 119,371 119,211 123,122 131,638
Social Security (Administration) Act 1999
Austudy 650,285 655,333 591,596 601,857 663,535
Youth Allowance (student) 2,559,551 2,584,317 2,295,120 2,357,358 2,615,000
Total programme expenses 3,449,541 3,513,216 3,157,474 3,232,987 3,560,436
Programme 1.11 deliverables
There have been no significant changes to the deliverables for programme 1.11 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 1.11 key performance indicators
There have been no significant changes to the key performance indicators for
programme 1.11 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
49
Objectives for Programme 1.12: Programme Support for Outcome 1
There have been no significant changes to the objectives for programme 1.12 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.1.12: Expenses for Programme Support for Outcome 1
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual departmental expenses
Programme support 138,347 110,761 110,397 104,895 103,186
Expenses not requiring appropriation in the budget year
1 12,078 12,125 14,455 13,382 10,230
Total programme expenses 150,425 122,886 124,852 118,277 113,416
Note: Departmental appropriation items and totals by Outcome are indicative estimates and may change in the course of the budget year as government priorities change. 1 ‘Expenses not requiring appropriation in the budget year’ is made up of depreciation, amortisation and makegood
expenses.
Programme 1.12 deliverables
There have been no significant changes to the deliverables for programme 1.12 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 1.12 key performance indicators
There have been no significant changes to the key performance indicators for
programme 1.12 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
50
Outcome 2: Families and Communities
Stronger families and more resilient communities by developing civil society and by
providing family and community services.
Outcome 2 strategy
An outline of the strategy for achieving Outcome 2 can be found on pages 8587 of the
2015–16 Social Services Portfolio Budget Statements. An outline of the objectives,
deliverables and key performance indicators for Outcome 2 programmes can be found
on pages 90112.
The AAO of 21 September 2015 resulted in the transfer of child care policy and
programmes and coordination of early childhood development policy to the
Department of Education and Training. DSS reports the part-year financial impact for
which it had responsibility. Further information can be found in the Department of
Education and Training's 2015–16 Portfolio Additional Estimates Statements.
New measures since the 2015–16 Budget include:
Women’s Safety Package to provide support for women and children at high risk
of experiencing violence. The Package will improve frontline support and services,
leverage innovative technologies to keep women safe, and provide education
resources to help change community attitudes to violence and abuse.
Department of Social Services Additional Estimates Statements
51
Outcome expense statement
Table 2.2 provides an overview of the total expenses for Outcome 2, by programme.
Table 2.2: Budgeted expenses and resources for Outcome 2 Outcome 2: Families and Communities 2014–15
Actual expenses
$'000
2015–16 Revised
estimated expenses
$'000
Programme 2.1: Families and Communities
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 543,998 674,059
Special appropriations (63) 8
Special Accounts 6,335 16,683
Total for Programme 2.1 550,270 690,750
Programme 2.2: Paid Parental Leave
Administered expenses
Special appropriations 1,931,691 2,056,562
Total for Programme 2.2 1,931,691 2,056,562
Programme 2.3: Social and Community Services
Administered expenses
Special Accounts 148,158 261,563
Total for Programme 2.3 148,158 261,563
Programme 2.4: Support for the Child Care System
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 159,470 132,751
Special Accounts 69,841 3,342
Total for Programme 2.4 229,311 136,093
Programme 2.5: Child Care Benefit
Administered expenses
Special appropriations 1,722,479 1,051,279
Total for Programme 2.5 1,722,479 1,051,279
Programme 2.6: Child Care Rebate
Administered expenses
Special appropriations 1,406,619 910,862
Total for Programme 2.6 1,406,619 910,862
Programme 2.7: Child Care Subsidy
Administered expenses – –
Total for Programme 2.7 – –
Programme 2.8: Programme Support for Outcome 2
Departmental expenses
Departmental appropriation2 206,967 236,360
Expenses not requiring appropriation in the budget year3 20,378 25,875
Total for Programme 2.8 227,345 262,235
Department of Social Services Additional Estimates Statements
52
Table 2.2: Budgeted expenses and resources for Outcome 2 (continued) Outcome 2: Families and Communities 2014–15
Actual expenses
$'000
2015–16 Revised
estimated expenses
$'000
Outcome 2 Totals by appropriation type:
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 703,468 806,810
Special appropriations 5,060,726 4,018,711
Special Accounts 224,334 281,588
Departmental expenses
Departmental appropriation2 206,967 236,360
Expenses not requiring appropriation in the budget year3 20,378 25,875
Total expenses for Outcome 2 6,215,873 5,369,344
2014–15 2015–16
Average staffing level (number) 1,011 1,153
Note: Departmental appropriation items and totals by Outcome are indicative estimates and may change in the course of the budget year as government priorities change. 1 Functions relating to child care policy and programmes and coordination of early childhood development policy
were transferred to the Department of Education and Training as a result of the AAO changes of 21 September 2015. The budget for 2015–16 represents the part year funding for these programmes which resides with DSS. The remainder of the appropriation for 2015–16 is reported in the Department of Education and Training’s 2015–16 Portfolio Additional Estimates Statements.
2 Departmental Appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)’ and ‘Retained Revenue Receipts under s 74 of the PGPA Act 2013’.
3 Expenses not requiring appropriation in the budget year’ is made up of depreciation, amortisation and makegood expenses.
Department of Social Services Additional Estimates Statements
53
Objectives for Programme 2.1: Families and Communities
There have been no significant changes to the objectives for programme 2.1 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
The administrative aspects of Income Management under the Financial Wellbeing and
Capability component of programme 2.1 are delivered by the Department of Human
Services (DHS). For more information refer to DHS' Budget Statements in
volume 1.15B of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.2.1: Expenses for Families and Communities
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Civil Society 1,476 1,470 1,489 1,514 1,540
Families and Children 228,154 256,086 255,961 249,684 241,033
Families and Communities Services Improvement 2,624 2,657 2,679 2,695 2,712
Financial Wellbeing and Capability 124,949 107,749 96,458 99,283 100,001
National Initiatives 32,528 40,335 51,271 51,886 31,930
Settlement Services 135,086 221,800 205,449 172,911 193,600
Strengthening Communities 17,920 40,450 30,380 27,558 27,982
Transition to Independent Living Allowance 1,261 3,512 3,512 3,512 3,512
Special Appropriations:
Social Security (Administration) Act 1999
Income Management Balancing Appropriation (63) 8 – – –
Special Account Expenses:
Other Services - Services for Other Entities and Trust Moneys
6,335 16,683 11,995 435 113
Total programme expenses 550,270 690,750 659,194 609,478 602,423
Programme 2.1 deliverables
There have been no significant changes to the deliverables for programme 2.1 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 2.1 key performance indicators
There have been no significant changes to the key performance indicators for
programme 2.1 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
54
Objectives for Programme 2.2: Paid Parental Leave
There have been no significant changes to the objectives for programme 2.2 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.2.2: Expenses for Paid Parental Leave
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Paid Parental Leave - communication and evaluation – – 249 254 –
Special Appropriations:
Paid Parental Leave Act 2010
Dad and Partner Pay 89,426 98,356 103,013 107,132 110,975
Parental Leave Pay 1,842,265 1,958,206 1,542,955 1,548,456 1,615,687
Total programme expenses 1,931,691 2,056,562 1,646,217 1,655,842 1,726,662
Programme 2.2 deliverables
There have been no significant changes to the deliverables for programme 2.2 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 2.2 key performance indicators
There have been no significant changes to the key performance indicators for
programme 2.2 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
55
Objectives for Programme 2.3: Social and Community Services
There have been no significant changes to the objectives for programme 2.3 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.2.3: Expenses for Social and Community Services
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Special Account Expenses:
Social and Community Services Pay Equity Special Account
1
148,158 261,563 319,929 381,773 447,217
Total programme expenses 148,158 261,563 319,929 381,773 447,217 1 The funding for the Social and Community Services Pay Equity Special Account is directly appropriated through
the Social and Community Services Pay Equity Special Account Act 2012.
Programme 2.3 deliverables
There have been no significant changes to the objectives for programme 2.3 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 2.3 key performance indicators
There have been no significant changes to the key performance indicators for
programme 2.3 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
56
Objectives for Programme 2.4: Support for the Child Care System
The AAO of 21 September 2015 resulted in the transfer of child care policy and
programmes and coordination of early childhood development policy to the
Department of Education and Training. This includes responsibility for the activities
under this programme. DSS reports the part-year financial impact for which it had
responsibility. Further information can be found in the Department of Education and
Training's 2015–16 Portfolio Additional Estimates Statements.
Table 2.2.4: Expenses for Support for the Child Care System
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Child Care Services Support 152,618 119,924 – – –
Jobs Education and Training Child Care Fee Assistance (JETCCFA) 6,852 12,622 – – –
Child Care Subsidy Communications Campaign – 205 – – –
Special Account Expenses:
Early Years Quality Fund Special Account 69,841 3,342 – – –
Total programme expenses 229,311 136,093 – – –
Department of Social Services Additional Estimates Statements
57
Objectives for Programme 2.5: Child Care Benefit
The AAO of 21 September 2015 resulted in the transfer of child care policy and
programmes and coordination of early childhood development policy to the
Department of Education and Training. This includes responsibility for the activities
under this programme. DSS reports the part-year financial impact for which it had
responsibility. Further information can be found in the Department of Education and
Training's 2015–16 Portfolio Additional Estimates Statements.
Table 2.2.5: Expenses for Child Care Benefit
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Special Appropriations:
A New Tax System (Family Assistance) (Administration) Act 1999
Child Care Benefit 1,722,479 1,051,279 – – –
Total programme expenses 1,722,479 1,051,279 – – –
Department of Social Services Additional Estimates Statements
58
Objectives for Programme 2.6: Child Care Rebate
The AAO of 21 September 2015 resulted in the transfer of child care policy and
programmes and coordination of early childhood development policy to the
Department of Education and Training. This includes responsibility for the activities
under this programme. DSS reports the part-year financial impact for which it had
responsibility. Further information can be found in the Department of Education and
Training's 2015–16 Portfolio Additional Estimates Statements.
Table 2.2.6: Expenses for Child Care Rebate
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Special Appropriations:
A New Tax System (Family Assistance) (Administration) Act 1999
Child Care Benefit 1,406,619 910,862 – – –
Total programme expenses 1,406,619 910,862 – – –
Department of Social Services Additional Estimates Statements
59
Objectives for Programme 2.7: Child Care Subsidy
The AAO of 21 September 2015 resulted in the transfer of child care policy and
programmes and coordination of early childhood development policy to the
Department of Education and Training. This includes responsibility for the activities
under this programme. Further information can be found in the Department of
Education and Training's 2015–16 Portfolio Additional Estimates Statements.
Table 2.2.7: Expenses for Child Care Subsidy
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual expenses:
Child Care Subsidy – – – – –
Total programme expenses – – – – –
Department of Social Services Additional Estimates Statements
60
Objectives for Programme 2.8: Programme Support for Outcome 2
There have been no significant changes to the objectives for programme 2.8 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.2.8: Expenses for Programme Support for Outcome 2
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual departmental expenses
Programme support 206,967 236,360 202,858 177,035 176,833
Expenses not requiring appropriation in the budget year
1 20,378 25,875 26,560 22,584 17,531
Total programme expenses 227,345 262,235 229,418 199,619 194,364
Note: Departmental appropriation items and totals by Outcome are indicative estimates and may change in the course of the budget year as government priorities change. 1 ‘Expenses not requiring appropriation in the budget year’ is made up of depreciation, amortisation and makegood
expenses.
Programme 2.8 deliverables
There have been no significant changes to the deliverables for programme 2.8 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 2.8 key performance indicators
There have been no significant changes to the key performance indicators for
programme 2.8 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
61
Outcome 3: Ageing and Aged Care
Improved wellbeing for older Australians through targeted support, access to quality
care and related information services.
Outcome 3 strategy
The AAO of 30 September 2015 resulted in the transfer of aged care policy and
programmes to the Department of Health. DSS reports the part-year financial impact
for which it had responsibility. Further information can be found in the Department of
Health's 2015–16 Portfolio Additional Estimates Statements.
Outcome expense statement
Table 2.3 provides an overview of the total expenses for Outcome 3, by programme.
Table 2.3: Budgeted expenses and resources for Outcome 3 Outcome 3: Ageing and Aged Care 2014–15
Actual expenses
$'000
2015–16 Revised
estimated expenses
$'000
Programme 3.1: Access and Information
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 133,739 42,474
Total for Programme 3.1 133,739 42,474
Programme 3.2: Home Support
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 1,624,274 534,768
Total for Programme 3.2 1,624,274 534,768
Programme 3.3: Home Care
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 403 147
Special appropriations 1,280,750 349,497
Total for Programme 3.3 1,281,153 349,644
Programme 3.4: Residential and Flexible Care
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 65,864 31,655
Special appropriations 9,678,789 2,596,031
Total for Programme 3.4 9,744,653 2,627,686
Programme 3.5: Workforce and Quality
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 102,910 39,830
Total for Programme 3.5 102,910 39,830
Programme 3.6: Ageing and Service Improvement
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 86,219 27,263
Special appropriations 75,207 63,623
Special Accounts 245 –
Total for Programme 3.6 161,671 90,886
Department of Social Services Additional Estimates Statements
62
Table 2.3: Budgeted expenses and resources for Outcome 3 (continued) Outcome 3: Ageing and Aged Care 2014–15
Actual expenses
$'000
2015–16 Revised
estimated expenses
$'000
Programme 3.7: Programme Support for Outcome 3
Departmental expenses
Departmental appropriation1 207,649 63,237
Expenses not requiring appropriation in the budget year2 20,877 6,923
Total for Programme 3.7 228,526 70,160
Outcome 3 Totals by appropriation type:
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 2,013,409 676,137
Special appropriations 11,034,746 3,009,151
Special Accounts 245 –
Departmental expenses
Departmental appropriation1 207,649 63,237
Expenses not requiring appropriation in the budget year2 20,877 6,923
Total expenses for Outcome 3 13,276,926 3,755,448
2014–15 2015–16
Average staffing level (number) 1,036 475
Note: As a result of the AAO of 30 September 2015, all programmes in this outcome was transferred from DSS to the Department of Health. The budget for 2015–16 represents the part-year funding for which DSS has responsibility. The remainder of the appropriation for 2015–16 is reported in the Department of Health’s 2015–16 Portfolio Additional Estimates Statements. Note: Departmental appropriation items and totals by Outcome are indicative estimates and may change in the course of the budget year as government priorities change. 1 Departmental Appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)’ and
‘Retained Revenue Receipts under s 74 of the PGPA Act 2013’. 2 ‘Expenses not requiring appropriation in the budget year’ is made up of depreciation, amortisation and makegood
expenses.
Department of Social Services Additional Estimates Statements
63
Objectives for Programme 3.1: Access and Information
The AAO of 30 September 2015 resulted in the transfer of aged care policy and
programmes to the Department of Health. This includes responsibility for the activities
under this programme. DSS reports the part-year financial impact for which it had
responsibility. Further information can be found in the Department of Health's
2015–16 Portfolio Additional Estimates Statements.
Table 2.3.1: Expenses for Access and Information
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Access and Information 133,739 42,474 – – –
Total programme expenses 133,739 42,474 – – –
Department of Social Services Additional Estimates Statements
64
Objectives for Programme 3.2: Home Support
The AAO of 30 September 2015 resulted in the transfer of aged care policy and
programmes to the Department of Health. This includes responsibility for the activities
under this programme. DSS reports the part-year financial impact for which it had
responsibility. Further information can be found in the Department of Health's
2015–16 Portfolio Additional Estimates Statements.
Table 2.3.2: Expenses for Home Support
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Home Support 1,624,274 534,768 – – –
Total programme expenses 1,624,274 534,768 – – –
Department of Social Services Additional Estimates Statements
65
Objectives for Programme 3.3: Home Care
The AAO of 30 September 2015 resulted in the transfer of aged care policy and
programmes to the Department of Health. This includes responsibility for the activities
under this programme. DSS reports the part-year financial impact for which it had
responsibility. Further information can be found in the Department of Health's
2015–16 Portfolio Additional Estimates Statements.
Table 2.3.3: Expenses for Home Care
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Home Care 403 147 – – –
Special Appropriations:
Aged Care Act 1997
Home Care Packages
1 1,280,750 349,497 – – –
Total programme expenses 1,281,153 349,644 – – – 1 As a result of legislative changes to the Aged Care Act 1997 in August 2013, the Community Care Subsidies and
Flexible Care Subsidies special appropriations were replaced by the Home Care Packages special appropriation.
Department of Social Services Additional Estimates Statements
66
Objectives for Programme 3.4: Residential and Flexible Care
The AAO of 30 September 2015 resulted in the transfer of aged care policy and
programmes to the Department of Health. This includes responsibility for the activities
under this programme. DSS reports the part-year financial impact for which it had
responsibility. Further information can be found in the Department of Health's
2015–16 Portfolio Additional Estimates Statements.
Table 2.3.4: Expenses for Residential and Flexible Care
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Residential and Flexible Care 49,826 20,106 – – –
Zero Interest Loans 16,038 11,549 – – –
Special Appropriations:
Aged Care Act 1997
Flexible Care Subsidies 407,938 74,679 – – –
Residential Care Subsidies 9,262,277 2,521,352 – – –
Aged Care (Bond Security) Act 2006
Accommodation Bond Guarantee Scheme 8,574 – – – –
Total programme expenses 9,744,653 2,627,686 – – –
Department of Social Services Additional Estimates Statements
67
Objectives for Programme 3.5: Workforce and Quality
The AAO of 30 September 2015 resulted in the transfer of aged care policy and
programmes to the Department of Health. This includes responsibility for the activities
under this programme. DSS reports the part-year financial impact for which it had
responsibility. Further information can be found in the Department of Health's
2015–16 Portfolio Additional Estimates Statements.
Table 2.3.5: Expenses for Workforce and Quality
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Workforce and Quality 102,910 39,830 – – –
Total programme expenses 102,910 39,830 – – –
Department of Social Services Additional Estimates Statements
68
Objectives for Programme 3.6: Ageing and Service Improvement
The AAO of 30 September 2015 resulted in the transfer of aged care policy and
programmes to the Department of Health. This includes responsibility for the activities
under this programme. DSS reports the part-year financial impact for which it had
responsibility. Further information can be found in the Department of Health's
2015–16 Portfolio Additional Estimates Statements.
Table 2.3.6: Expenses for Ageing and Service Improvement
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Ageing and Service Improvement 86,219 27,263 – – –
Special Appropriations:
National Health Act 1953 - section 12
Continence Aids Payment Scheme 75,207 63,623 – – –
Special Account Expenses:
Other Services - Services for Other Entities and Trust Moneys 245 – – – –
Total programme expenses 161,671 90,886 – – –
Department of Social Services Additional Estimates Statements
69
Objectives for Programme 3.7: Programme Support for Outcome 3
The AAO of 30 September 2015 resulted in the transfer of aged care policy and
programmes to the Department of Health. This includes responsibility for the activities
under this programme. DSS reports the part-year financial impact for which it had
responsibility. Further information can be found in the Department of Health's
2015–16 Portfolio Additional Estimates Statements.
Table 2.3.7: Expenses for Programme Support for Outcome 3
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual departmental expenses:
Programme support 207,649 63,237 – – –
Expenses not requiring appropriation in the budget year
1 20,877 6,923 – – –
Total programme expenses 228,526 70,160 – –
Note: Departmental appropriation items and totals by Outcome are indicative estimates and may change in the course of the budget year as government priorities change. 1 ‘Expenses not requiring appropriation in the budget year’ is made up of depreciation, amortisation and makegood
expenses.
Department of Social Services Additional Estimates Statements
70
Outcome 4: Housing
Increased housing supply, improved community housing and assisting individuals
experiencing homelessness through targeted support and services.
Outcome 4 strategy
An outline of the strategy for achieving Outcome 4 can be found on page 137 of the
2015–16 Social Services Portfolio Budget Statements. An outline of the objectives,
deliverables and key performance inidicators for Outcome 4 programmes can be found
on pages 139142.
Outcome expense statement
Table 2.4 provides an overview of the total expenses for Outcome 4, by programme.
Department of Social Services Additional Estimates Statements
71
Table 2.4: Budgeted expenses and resources for Outcome 4 Outcome 4: Housing 2014–15
Actual expenses
$'000
2015–16 Revised
estimated expenses
$'000
Programme 4.1: Housing and Homelessness
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 2,805 1,339
Total for Programme 4.1 2,805 1,339
Programme 4.2: Affordable Housing
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 64,790 71,965
Total for Programme 4.2 64,790 71,965
Programme 4.3: Programme Support for Outcome 4
Departmental expenses
Departmental appropriation1 21,931 22,851
Expenses not requiring appropriation in the budget year2 2,192 2,502
Total for Programme 4.3 24,123 25,353
Outcome 4 Totals by appropriation type
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 67,595 73,304
Departmental expenses
Departmental appropriation1 21,931 22,851
Expenses not requiring appropriation in the budget year2 2,192 2,502
Total expenses for Outcome 4 91,718 98,657
2014–15 2015–16
Average staffing level (number) 108 113
Note: Departmental appropriation items and totals by Outcome are indicative estimates and may change in the course of the budget year as government priorities change. 1 Departmental Appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)’
and ‘Retained Revenue Receipts under s 74 of the PGPA Act 2013’. 2 ‘Expenses not requiring appropriation in the budget year’ is made up of depreciation, amortisation and makegood
expenses.
Department of Social Services Additional Estimates Statements
72
Objectives for Programme 4.1: Housing and Homelessness
There have been no significant changes to the objectives for programme 4.1 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.4.1: Expenses for Housing and Homelessness
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Housing and Homelessness Service Improvement and Sector Support 2,805 1,339 1,359 – –
Total programme expenses 2,805 1,339 1,359 – –
Programme 4.1 deliverables
There have been no significant changes to the deliverables for programme 4.1 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 4.1 key performance indicators
There have been no significant changes to the key performance indicators for
programme 4.1 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
73
Objectives for Programme 4.2: Affordable Housing
There have been no significant changes to the objectives for programme 4.2 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.4.2: Expenses for Affordable Housing
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
National Rental Affordability Scheme 64,790 71,965 86,010 88,315 89,063
Total programme expenses 64,790 71,965 86,010 88,315 89,063
Programme 4.2 deliverables
There have been no significant changes to the deliverables for programme 4.2 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 4.2 key performance indicators
There have been no significant changes to the key performance indicators for
programme 4.2 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
74
Objectives for Programme 4.3: Programme Support for Outcome 4
There have been no significant changes to the objectives for programme 4.3 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.4.3: Expenses for Programme Support for Outcome 4
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual departmental expenses:
Programme support 21,931 22,851 22,056 21,259 20,227
Expenses not requiring appropriation in the budget year
1 2,192 2,502 2,888 2,712 2,005
Total programme expenses 24,123 25,353 24,944 23,971 22,232
Note: Departmental appropriation items and totals by Outcome are indicative estimates and may change in the course of the budget year as government priorities change. 1 ‘Expenses not requiring appropriation in the budget year’ is made up of depreciation, amortisation and makegood
expenses.
Programme 4.3 deliverables
There have been no significant changes to the deliverables for programme 4.3 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 4.3 key performance indicators
There have been no significant changes to the key performance indicators for
programme 4.3 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
75
Outcome 5: Disability and Carers
Improved independence of, and participation by, people with disability, including
improved support for carers, by providing targeted support and services.
Outcome 5 strategy
An outline of the strategy for achieving Outcome 5 can be found on pages 143144 of
the 2015–16 Social Services Portfolio Budget Statements. An outline of the objectives,
deliverables and key performance indicators for Outcome 5 programmes can be found
on pages 146157.
Outcome expense statement
Table 2.5 provides an overview of the total expenses for Outcome 5, by programme.
Department of Social Services Additional Estimates Statements
76
Table 2.5: Budgeted expenses and resources for Outcome 5 Outcome 5: Disability and Carers 2014–15
Actual expenses
$'000
2015–16 Revised
estimated expenses
$'000
Programme 5.1: Disability Mental Health and Carers
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 866,139 1,090,660
Special appropriations1 – nfp
Special Accounts 533 1,675
Total for Programme 5.1 866,672 1,092,335
Programme 5.2: National Disability Insurance Scheme
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 541,015 607,840
Total for Programme 5.2 541,015 607,840
Programme 5.3: Programme Support for Outcome 5
Departmental expenses
Departmental appropriation2 85,839 108,593
Expenses not requiring appropriation in the budget year3 7,669 11,888
Total for Programme 5.3 93,508 120,481
Outcome 5 Totals by appropriation type
Administered expenses
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 1,407,154 1,698,500
Special appropriations1 – nfp
Special Accounts 533 1,675
Departmental expenses
Departmental appropriation2 85,839 108,593
Expenses not requiring appropriation in the budget year3 7,669 11,888
Total expenses for Outcome 5 1,501,195 1,820,656
2014–15 2015–16
Average staffing level (number) 381 482
Note: Departmental appropriation items and totals by Outcome are indicative estimates and may change in the course of the budget year as government priorities change. 1 The provision set aside for the Business Services Wage Assessment Tool (BSWAT) Payment Scheme is not for
publication (nfp) so as not to prejudice the Commonwealth in relation to legal claims brought against it. 2 Departmental Appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)’ and
‘Retained Revenue Receipts under s 74 of the PGPA Act 2013’. 3 ‘Expenses not requiring appropriation in the budget year’ is made up of depreciation, amortisation and makegood
expenses.
Department of Social Services Additional Estimates Statements
77
Objectives for Programme 5.1: Disability, Mental Health and Carers
There have been no significant changes to the objectives for programme 5.1 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.5.1: Expenses for Disability, Mental Health and Carers
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
Community Mental Health 41,137 62,626 57,377 51,980 52,775
Disability and Carer Support
23,690 125,206 143,460 153,917 163,524
Disability Employment 796,873 864,070 986,544 1,006,445 978,282
Disability Service Improvement and Sector Support
4,439 38,758 78,636 70,448 15,514
Special Appropriations:
Business Services Wage Assessment Tool Payment Scheme Act 2015
1
Business Services Wage Assessment Tool Payment Scheme
– nfp nfp nfp nfp
Special Account Expenses:
National Disability Special Account
533 1,675 2,282 2,248 300
Total programme expenses 866,672 1,092,335 1,268,299 1,285,038 1,210,395 1 The provision set aside for the Business Services Wage Assessment Tool (BSWAT) Payment Scheme is not for
publication (nfp) so as not to prejudice the Commonwealth in relation to legal claims brought against it.
Programme 5.1 deliverables
There have been no significant changes to the deliverables for programme 5.1 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 5.1 key performance indicators
There have been no significant changes to the key performance indicators for
programme 5.1 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
78
Objectives for Programme 5.2: National Disability Insurance Scheme
There have been no significant changes to the objectives for programme 5.2 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
The AAO of 30 September 2015 resulted in the transfer of aged care policy and
programmes to the Department of Health. This transfer has changed the linkages of
programme 5.2 to the Department of Health’s programmes, from:
Department of Health Programme 5.1: Disability, Mental Health and Carers
Programme.
to:
Department of Health Programme 3.5: Hearing Services, Programme 5.4: Mental
Health, Programme 11.3: Home Care Programme, Programme 11.6: Continence
Aids Payment Scheme.
Table 2.5.2: Expenses for National Disability Insurance Scheme
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual administered expenses:
National Disability Insurance Scheme Transition 539,511 566,500 520,546 486,528 431,340
National Disability Insurance Scheme 1,504 9,584 8,326 – –
Sector Development Fund – 31,756 45,000 37,462 –
Total programme expenses 541,015 607,840 573,872 523,990 431,340
Department of Social Services Additional Estimates Statements
79
Programme 5.2 deliverables
The deliverables for programme 5.2 have been amended since publication of the
2015–16 Social Services Portfolio Budget Statements.
To reflect current participant uptake and NDIS phasing, the National Disability
Insurance Scheme qualitative deliverable targets for programme 5.2 have been
amended to:
2014–15
Estimated actual
2015–16 Budget
2016–17 Forward estimate
2017–18 Forward estimate
2018–19 Forward estimate
Number of people provided with support 17,303 37,100 140,300 295,600 455,800
The other deliverables remain unchanged.
Programme 5.2 key performance indicators
There have been no significant changes to the key performance indicators for
programme 5.2 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
80
Objectives for Programme 5.3: Programme Support for Outcome 5
There have been no significant changes to the objectives for programme 5.3 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Table 2.5.3: Expenses for Programme Support for Outcome 5
2014–15 Actual
$'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual departmental expenses:
Programme support 85,839 108,593 101,648 93,951 92,227
Expenses not requiring appropriation in the budget year
1 7,669 11,888 13,309 11,986 9,143
Total programme expenses 93,508 120,481 114,957 105,937 101,370
Note: Departmental appropriation items and totals by Outcome are indicative estimates and may change in the course of the budget year as government priorities change. 1 ‘Expenses not requiring appropriation in the budget year’ is made up of depreciation, amortisation and makegood
expenses.
Programme 5.3 deliverables
There have been no significant changes to the deliverables for programme 5.3 since
publication of the 2015–16 Social Services Portfolio Budget Statements.
Programme 5.3 key performance indicators
There have been no significant changes to the key performance indicators for
programme 5.3 since publication of the 2015–16 Social Services Portfolio Budget
Statements.
Department of Social Services Additional Estimates Statements
81
Section 3: Explanatory tables and budgeted financial statements
3.1 EXPLANATORY TABLES
Estimates of special account flows
Special accounts provide a means to set aside and record amounts used for specified
purposes. Table 3.1.1 shows the expected additions (receipts) and reductions
(payments) for each account used by the Department of Social Services (DSS). The
corresponding table in the 2015–16 Portfolio Budget Statements is Table 3.1.2.
Table 3.1.1: Estimates of special account flows and balances
Outcome Opening balance
2015–16 2014–15
'$000
Receipts 2015–16 2014–15
'$000
Payments 2015–16 2014–15
'$000
Adjustments 2015–16 2014–15
'$000
Closing balance
2015–16 2014–15
'$000
Outcome 2
Public Governance, Performance and Accountability (PGPA) Act 2013 (s 78)
Other Services - Services for Other Entities and Trust Moneys (A)
2.1 18,743 6,201 (16,683) – 8,261
3,602 22,076 (6,935) – 18,743
Social and Community Services Pay Equity Special Account (A) 2.3 175,432 261,588 (261,563) – 175,457
118,598 205,009 (148,175) – 175,432
Early Years Quality Fund Special Account (A)
1 2.4 105,395 – (3,342) (102,053) –
– 189,857 (84,462) – 105,395
Department of Social Services Additional Estimates Statements
82
Table 3.1.1: Estimates of special account flows and balances (continued)
Outcome Opening balance
2015–16 2014–15
'$000
Receipts 2015–16 2014–15
'$000
Payments 2015–16 2014–15
'$000
Adjustments 2015–16 2014–15
'$000
Closing balance
2015–16 2014–15
'$000
Outcome 3
Public Governance, Performance and Accountability (PGPA) Act 2013 (s 78)
Other Services - Services for Other Entities and Trust Moneys (A)
2
3.1, 3.2, 3.6 3,171 – – (3,171) –
3,186 230 (245) – 3,171
Outcome 5
Public Governance, Performance and Accountability (PGPA) Act 2013 (s 78)
National Disability Special Account (A) 5.1 7,046 – (1,675) – 5,371
7,629 – (583) – 7,046
Total Special Accounts 2015–16 Budget estimate 309,787 267,789 (283,263) (105,224) 189,089
Total Special Accounts
2014–15 actual 133,015 417,172 (240,400) – 309,787
(A) = Administered 1 This special account was transferred to the Department of Education and Training a result of the AAO changes
of 21 September 2015. The budget for 2015–16 represents the part year funding for this account which resides with DSS. The remainder of the balance for 2015–16 is reported in the Department of Education and Training’s 2015–16 Portfolio Additional Estimates Statements.
2 This special account was transferred to the Department of Health as a result of the AAO changes of 30 September 2015. The budget for 2015–16 represents the part year funding for this account which resides with DSS. The remainder of the balance for 2015–16 is reported in the Department of Health’s 2015–16 Portfolio Additional Estimates Statements.
Department of Social Services Additional Estimates Statements
83
3.2 BUDGETED FINANCIAL STATEMENTS
3.2.1 Differences in agency resourcing and financial statements
Table 3.2.1 recognises revenue on an accrual basis.
3.2.2 Analysis of budgeted financial statements
Departmental
Income and expenses
DSS is budgeting for a balanced operating result in 2015–16 before allowing for
unfunded depreciation expenses of $59.3 million. Under net cash funding
arrangements, asset replacement is funded through capital appropriations.
Total operating revenue for 2015–16 is estimated at $541.8 million while expenditure is
estimated to be $601.1 million, inclusive of unfunded depreciation. These budgeted
amounts are lower than in 2014–15, primarily due to the Administrative Arrangements
Orders (AAO) of 21 and 30 September 2015 and Australian Government decisions and
measures.
Balance sheet
DSS’ budgeted net asset position for 2015–16 is expected to be $163.7 million.
Administered
Income and expenses
DSS will administer the collection of non-taxation revenue estimated at $37.3 million in
2015–16, lower than 2014–15.
DSS will administer programmes totalling $121,034.1 million in 2015–16, lower than in
2014–15 due to the part year effect of the AAO of 21 and 30 September 2015 and
demographic changes and policy initiatives.
Balance sheet
Total assets administered on behalf of the Australian Government are expected to be
$4,108.7 million, $450.8 million lower than in 2014–15.
Total liabilities administered on behalf of the Australian Government are expected to
be $7,764.0 million, lower than 2014–15, primarily due to decreased personal benefits
provisions and payables.
Department of Social Services Additional Estimates Statements
84
3.2.3 Budgeted financial statements tables
Departmental financial statements
Table 3.2.1: Comprehensive income statement (showing net cost of services) (for the period ended 30 June)
Actual Revised
budget Forward estimate
Forward estimate
Forward estimate
2014–15 2015–16 2016–17 2017–18 2018–19
$’000 $’000 $’000 $’000 $’000
EXPENSES
Employee benefits 391,431 375,813 290,969 270,073 258,630
Suppliers 252,894 162,031 141,671 122,545 129,323
Depreciation and amortisation 63,194 59,313 57,212 50,664 38,909
Write-down and impairment of assets 14,747 – – – –
Other expenses 3,661 3,958 4,319 4,522 4,520
Total expenses 725,927 601,115 494,171 447,804 431,382
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services 55,341 37,337 37,337 37,337 37,337
Other revenue 7,814 6,565 6,565 6,565 6,565
Total own-source revenue 63,155 43,902 43,902 43,902 43,902
Gains
Sale of assets 215 – – – –
Other gains 1,643 1,200 1,200 1,200 1,200
Total gains 1,858 1,200 1,200 1,200 1,200
Total own-source income 65,013 45,102 45,102 45,102 45,102
Net cost of (contribution by) services 660,914 556,013 449,069 402,702 386,280
Revenue from Government 598,490 496,700 391,857 352,038 347,371
Surplus (Deficit) attributable to the Australian Government (62,424) (59,313) (57,212) (50,664) (38,909)
Department of Social Services Additional Estimates Statements
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Table 3.2.1: Comprehensive income statement (showing net cost of services) (for the period ended 30 June) (continued)
Actual Revised budget
Forward estimate
Forward estimate
Forward estimate
2014–15 2015–16 2016–17 2017–18 2018–19
$’000 $’000 $’000 $’000 $’000
OTHER COMPREHENSIVE INCOME
Changes in asset revaluation reserves (1,389) – – – –
Total other comprehensive income (1,389) – – – –
Total comprehensive income (loss) attributable to the Australian Government (63,813) (59,313) (57,212) (50,664) (38,909)
Note: Impact of Net Cash Appropriation Arrangements
Surplus attributable to DSS 770 – – – –
Changes in asset revaluation reserves (1,389) – – – –
Total Comprehensive Income (loss) less depreciation/ amortisation expenses previously funded through revenue appropriations
(619) – – – –
plus depreciation/amortisation expenses previously funded through revenue appropriations
1
(63,194) (59,313) (57,212) (50,664) (38,909)
Total Comprehensive Income (loss) - as per the Statement of Comprehensive Income
(63,813) (59,313) (57,212) (50,664) (38,909)
Prepared on an Australian Accounting Standards basis. 1 From 2010–11 the Government introduced net cash appropriation arrangements where Appropriation Act No. 1
or Bill No. 3 revenue appropriations for the depreciation/amortisation expenses of Non-Corporate Commonwealth Entities were replaced with a separate capital budget (the Departmental Capital Budget, or DCB) provided through Appropriation Act No. 1 or Bill No. 3 equity appropriations. For information regarding DCBs, please refer to Table 3.2.5 Departmental Capital Budget Statement.
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Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)
Actual
2014–15 $'000
Revised budget
2015–16 $'000
Forward estimate 2016–17
$'000
Forward estimate 2017–18
$'000
Forward estimate 2018–19
$'000
ASSETS
Financial assets
Cash and cash equivalents 8,589 8,453 8,453 8,453 8,453
Trade and other receivables 164,371 130,439 101,403 93,270 90,643
Total financial assets 172,960 138,892 109,856 101,723 99,096
Non-financial assets
Leasehold Improvements 31,047 27,347 27,367 24,524 21,783
Property, plant and equipment 24,675 25,235 21,227 17,197 14,042
Intangibles 113,619 117,351 112,219 93,603 77,666
Other 18,610 18,437 18,437 18,437 18,437
Total non-financial assets 187,951 188,370 179,250 153,761 131,928
Assets held for sale 59 – – – –
Total assets 360,970 327,262 289,106 255,484 231,024
LIABILITIES
Payables
Suppliers 34,185 21,871 19,825 17,328 18,296
Other payables 37,936 20,547 20,547 20,547 20,547
Total payables 72,121 42,418 40,372 37,875 38,843
Provisions
Employee provisions 118,876 113,952 86,309 80,306 76,715
Other provisions 6,504 7,157 7,810 8,177 8,173
Total provisions 125,380 121,109 94,119 88,483 84,888
Total liabilities 197,501 163,527 134,491 126,358 123,731
Net assets 163,469 163,735 154,615 129,126 107,293
EQUITY1
Parent entity interest
Contributed equity 295,011 359,966 408,058 433,233 450,309
Reserves 66,095 57,164 57,164 57,164 57,164
Retained surpluses (accumulated deficit) (197,637) (253,395) (310,607) (361,271) (400,180)
Total parent entity interest 163,469 163,735 154,615 129,126 107,293
Total Equity 163,469 163,735 154,615 129,126 107,293
Prepared on an Australian Accounting Standards basis. 1 'Equity' is the residual interest in assets after deduction of liabilities.
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Table 3.2.3: Departmental statement of changes in equity – summary of movement (budget year 2015–16)
Retained earnings
$’000
Asset revaluation
reserve $’000
Contributed equity/capital
$’000
Total equity $’000
Opening balance as at 1 July 2015
Balance carried forward from previous period (197,637) 66,095 295,011 163,469
Adjusted opening balance (197,637) 66,095 295,011 163,469
Comprehensive income
Surplus (deficit) for the period (59,313) – – (59,313)
Total comprehensive income (59,313) – – (59,313)
of which:
Attributable to the Australian Government (59,313) – – (59,313)
Transactions with owners
Contributions by owners
Equity Injection - Appropriation – – 50,853 50,109
Departmental Capital Budget (DCBs) – – 18,755 19,499
Restructuring 3,555 (8,931) (4,653) (10,029)
Sub-total transactions with owners 3,555 (8,931) 64,955 59,579
Estimated closing balance as at 30 June 2016 (253,395) 57,164 359,966 163,735
Closing balance (253,395) 57,164 359,966 163,735
Prepared on an Australian Accounting Standards basis.
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Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)
Actual
2014–15 $'000
Revised budget
2015–16 $'000
Forward estimate 2016–17
$'000
Forward estimate 2017–18
$'000
Forward estimate 2018–19
$'000
OPERATING ACTIVITIES
Cash received
Appropriations 674,899 530,579 411,436 372,311 365,083
Sales of goods and rendering of services 70,495 37,337 37,337 37,337 37,337
Other 26,601 6,351 6,565 6,565 6,565
Total cash received 771,995 574,267 455,338 416,213 408,985
Cash used
Employees 412,202 397,111 301,696 279,245 266,074
Suppliers 277,868 151,174 130,629 114,119 120,060
Other 73,352 26,118 23,013 22,849 22,851
Total cash used 763,422 574,403 455,338 416,213 408,985
Net cash from (used by)
operating activities 8,573 (136) – – –
INVESTING ACTIVITIES
Cash received
Proceeds from sales of property, plant and equipment 255 – – – –
Total cash received 255 – – – –
Cash used
Purchase of property, plant and equipment 13,667 69,608 48,092 25,175 17,076
Purchase of intangibles 46,455 – – – –
Total cash used 60,122 69,608 48,092 25,175 17,076
Net cash from (used by) investing activities (59,867) (69,608) (48,092) (25,175) (17,076)
FINANCING ACTIVITIES
Cash received
Contributed equity 56,660 69,608 48,092 25,175 17,076
Total cash received 56,660 69,608 48,092 25,175 17,076
Net cash from (used by)
financing activities 56,660 69,608 48,092 25,175 17,076
Net increase (decrease) in cash held 5,366 (136) – – –
Cash and cash equivalents at the beginning of the reporting period 3,223 8,589 8,453 8,453 8,453
Cash and cash equivalents at the end of the reporting period
8,589 8,453 8,453 8,453 8,453
Prepared on an Australian Accounting Standards basis.
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Table 3.2.5: Departmental capital budget statement
Actual
2014–15 $'000
Revised budget
2015–16 $'000
Forward estimate 2016–17
$'000
Forward estimate 2017–18
$'000
Forward estimate 2018–19
$'000
NEW CAPITAL APPROPRIATIONS
Capital Budget – Act No. 1 (DCB) 19,173 18,755 14,792 16,954 17,076
Equity Injections – Act No. 2 16,373 50,853 33,300 8,221 –
Total new capital appropriations 35,546 69,608 48,092 25,175 17,076
Provided for:
Purchase of non-financial assets 35,546 69,608 48,092 25,175 17,076
Total Items 35,546 69,608 48,092 25,175 17,076
PURCHASE OF
NON-FINANCIAL ASSETS
Funded by capital appropriations
1 16,373 50,853 33,300 8,221 –
Funded by capital appropriations – DCB
2 19,173 18,755 14,792 16,954 17,076
TOTAL AMOUNT SPENT 35,546 69,608 48,092 25,175 17,076
RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE
Total purchases 35,546 69,608 48,092 25,175 17,076
Total cash used to acquire assets
35,546 69,608 48,092 25,175 17,076
Prepared on an Australian Accounting Standards basis. 1 Includes both current and prior Appropriation Act (No. 2) and Appropriation Bills (No. 4 and 6). 2 Does not include annual finance lease costs. Includes purchase from current and previous years’ Departmental
Capital Budgets (DCBs).
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Table 3.2.6: Statement of asset movements (2015–16)
Leasehold improvements
$’000
Property, plant &
equipment $’000
Intangibles $’000
Other $’000
Total $’000
As at 1 July 2015
Gross book value 67,772 47,025 223,680 18,610 357,087
Accumulated depreciation/amortisation (36,725) (22,291) (110,061) – (169,077)
Opening net book balance 31,047 24,734 113,619 18,610 188,010
CAPITAL ASSET ADDITIONS
Estimated expenditure on new or replacement assets
By purchase – appropriation equity
1 11,599 8,900 30,354 – 50,853
By purchase – appropriation ordinary annual services
2 3,529 3,173 12,053 – 18,755
Total additions 15,128 12,073 42,407 – 69,608
Other movements
Restructuring (5,085) (1,151) (3,526) (173) (9,935)
Depreciation/amortisation expense (13,743) (10,421) (35,149) – (59,313)
Total other movements (18,828) (11,572) (38,675) (173) (69,248)
As at 30 June 2016
Gross book value 82,900 59,098 266,087 18,610 426,695
Restructuring (5,085) (1,151) (3,526) (173) (9,935)
Accumulated depreciation/amortisation (50,468) (32,712) (145,210) – (228,390)
Closing net book balance 27,347 25,235 117,351 18,437 188,370
Prepared on an Australian Accounting Standards basis.
1 'Appropriation equity' refers to equity injections or administered assets and liabilities appropriations provided through Appropriation Act (No. 2) and Appropriation Bill (No. 4) 2015–16.
2 'Appropriation ordinary annual services' refers to funding provided through Appropriation Act (No. 1) and Appropriation Bill No. 3 2015–16 for depreciation/amortisation expenses, departmental capital budgets or other operational expenses.
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Administered financial statements
Table 3.2.7: Schedule of budgeted income and expenses administered on behalf of government (for the period ended 30 June)
Actual
2014–15 $'000
Revised budget
2015–16 $'000
Forward estimate 2016–17
$'000
Forward estimate 2017–18
$'000
Forward estimate 2018–19
$'000 EXPENSES ADMINISTERED ON BEHALF OF GOVERNMENT
Grants 3,300,321 2,592,264 3,100,244 5,546,949 8,007,844
Subsidies 11,049,588 3,033,985 86,687 88,976 89,708
Personal benefits 112,441,175 113,915,104 112,008,029 114,028,560 119,541,833
Suppliers 965,652 1,193,585 1,308,202 1,299,752 1,278,061
Write down and impairment of assets 92,130 112,074 551,518 528,867 216,780
Borrowing costs – 15,159 19,898 20,489 22,116
Other expenses 358,362 171,890 175,300 185,856 205,238
Total expenses administered on behalf of Government 128,207,228 121,034,061 117,249,878 121,699,449 129,361,580
LESS:
OWN-SOURCE INCOME
Own-source revenue
Non-taxation revenue
Interest 7,753 8,169 35,162 17,457 11,948
Other revenues 278,553 29,145 27,182 27,335 31,885
Total non-taxation revenue 286,306 37,314 62,344 44,792 43,833
Total own-source revenues administered on behalf of Government 286,306 37,314 62,344 44,792 43,833
Total own-source income administered on behalf of Government 286,306 37,314 62,344 44,792 43,833
Net Cost of services 127,920,922 120,996,747 117,187,534 121,654,657 129,317,747
Surplus (deficit) (127,920,922) (120,996,747) (117,187,534) (121,654,657) (129,317,747)
OTHER COMPREHENSIVE INCOME
Changes in asset
revaluation surplus (42,481) – – – –
Total other comprehensive (loss) / income (42,481) – – – –
Total comprehensive income (loss) (127,963,403) (120,996,747) (117,187,534) (121,654,657) (129,317,747)
Prepared on an Australian Accounting Standards basis.
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Table 3.2.8: Schedule of budgeted assets and liabilities administered on behalf of government (as at 30 June)
Actual
2014–15 $'000
Revised budget
2015–16 $'000
Forward estimate 2016–17
$'000
Forward estimate 2017–18
$'000
Forward estimate 2018–19
$'000
ASSETS ADMINISTERED ON BEHALF OF GOVERNMENT
Financial assets
Cash and cash equivalents 11,511 11,511 11,511 11,511 11,511
Receivables 4,495,893 3,987,296 4,617,821 5,045,432 4,920,121
Investments 52,049 109,805 226,002 327,183 334,884
Total financial assets 4,559,453 4,108,612 4,855,334 5,384,126 5,266,516
Non-financial assets
Other non-financial assets 44 44 44 44 44
Total non-financial assets 44 44 44 44 44
Total assets administered on behalf of Government 4,559,497 4,108,656 4,855,378 5,384,170 5,266,560
LIABILITIES ADMINISTERED ON BEHALF OF GOVERNMENT
Payables
Suppliers 61,928 11,127 11,127 11,127 11,127
Subsidies 218,800 100,187 168,507 178,862 184,926
Personal benefits payable 3,211,052 2,308,625 1,830,528 2,134,233 2,479,775
Grants 67,277 61,878 51,451 41,686 32,377
Other payables – 50,801 50,801 50,801 50,801
Total payables 3,559,057 2,532,618 2,112,414 2,416,709 2,759,006
Provisions
Personal benefits provision 6,336,314 5,231,409 4,596,273 3,515,610 2,542,601
Total provisions 6,336,314 5,231,409 4,596,273 3,515,610 2,542,601
Total liabilities administered on behalf of Government 9,895,371 7,764,027 6,708,687 5,932,319 5,301,607
Net assets/(liabilities) (5,335,874) (3,655,371) (1,853,309) (548,149) (35,047)
Prepared on an Australian Accounting Standards basis.
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Table 3.2.9: Schedule of budgeted administered cash flows (for the period ended 30 June)
Actual
2014–15 $'000
Revised budget
2015–16 $'000
Forward estimate 2016–17
$'000
Forward estimate 2017–18
$'000
Forward estimate 2018–19
$'000
OPERATING ACTIVITIES
Cash received
Interests 6,221 23,867 50,419 32,265 25,096
Net GST received 333,838 342,287 342,287 342,287 342,287
Other 505,152 664,911 1,282,336 1,458,286 1,236,248
Total cash received 845,211 1,031,065 1,675,042 1,832,838 1,603,631
Cash used
Grant payments 3,263,303 2,391,579 2,806,527 5,177,608 7,559,811
Subsidies paid 11,294,413 3,024,068 70,551 85,922 88,492
Personal benefits 113,905,788 116,056,308 115,290,289 116,914,380 121,159,547
Suppliers 1,032,807 1,198,549 1,317,015 1,310,090 1,290,638
Net GST paid – 342,287 342,287 342,287 342,287
Other 640,585 377,974 479,444 564,962 666,010
Total cash used 130,136,896 123,390,765 120,306,113 124,395,249 131,106,785
Net cash from (used by) operating activities (129,291,685) (122,359,700) (118,631,071) (122,562,411) (129,503,154)
INVESTING ACTIVITIES
Cash received
Repayment of advances and loans 88,254 –
– – –
Total cash received 88,254 – – – –
Cash used
Investments 23,349 103,828 127,245 99,096 5,723
Loans and Advances 73,554 (9,105) 335,925 350,308 381,843
Total cash used 96,903 94,723 463,170 449,404 387,566
Net cash from (used by) investing activities (8,649) (94,723) (463,170) (449,404) (387,566)
FINANCING ACTIVITIES
Cash used
Net increase or (decrease) in cash held (129,300,334) (122,454,423) (119,094,241) (123,011,815) (129,890,720)
Cash and cash equivalents at beginning of reporting period 51,826 11,511 11,511 11,511 11,511
Cash from Official Public Account for:
- Appropriations 130,193,483 123,191,693 120,510,111 124,568,250 131,219,676
Cash to Official Public Account for:
- Appropriations (933,464) (737,270) (1,415,870) (1,556,435) (1,328,956)
Cash and cash equivalents at end of reporting period 11,511 11,511 11,511 11,511 11,511
Prepared on an Australian Accounting Standards basis.
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3.2.4 Notes to the financial statements
Budgeted statements of income and expenditure, assets and liabilities and cash flows
have been included for the financial years 2015–16 to 2018–19. These statements are
prepared in accordance with the requirements of the Australian Government's
financial budget and reporting framework.
Amounts in these statements are rounded to the nearest thousand dollars.
Reporting Entities
DSS does not have any reporting entities after the transfer of the Social Security
Appeals Tribunal to the Attorney-General’s portfolio from 1 July 2015.
Departmental and Administered Items
Departmental revenues, expenses, assets and liabilities are those which are controlled
by DSS. Departmental expenses include employee and supplier expenses and other
administrative costs which are incurred by DSS in providing its goods and services.
Administered items are revenues, expenses, assets and liabilities which are managed
by DSS on behalf of the Australian Government, according to set government
directions. Administered expenses include subsidies, grants, personal benefit
payments and suppliers.
The distinction between departmental and administered funding enables an
assessment of the administrative efficiency of the department in managing
government programmes.
Asset Valuation
All assets are initially recorded at cost. Property, plant and equipment and other
infrastructure assets are periodically revalued at their fair value.
Commentary – Financial Statements
Intangibles (Departmental)
Intangibles represent the amount of computer software currently recorded by DSS.
Intangible assets are recorded at cost.
Employee provisions (Departmental)
Employee provisions consist of accrued leave entitlements, accrued salary and wages
and superannuation payments that are owed to employees at the end of the financial
year.
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Receivables (Administered)
Administered receivables represent amounts owing to the Australian Government for
overpayments to benefit recipients. The figure presented in the financial statements is
net of provisions recognised for bad and doubtful debts.
Non-Financial Assets – Other (Administered)
Other non-financial assets item relates to estimated administered prepayments at the
end of the financial year.
Personal benefits payable (Administered)
Personal benefits payable relates to special appropriation amounts recognised as
payables due to the timing of pay days to benefit recipients at the end of the financial
year.
96
97
NATIONAL DISABILITY
INSURANCE AGENCY
ENTITY ADDITIONAL ESTIMATE
STATEMENTS
98
99
NATIONAL DISABILITY INSURANCE AGENCY
Section 1: Agency overview and resources ........................................................... 101
1.1 Strategic direction statement ................................................................................. 101
1.2 Entity resource statement ..................................................................................... 102
1.3 Entity measures table ............................................................................................ 103
1.4 Additional estimates and variations ...................................................................... 104
1.5 Breakdown of additional estimates by Appropriation Bill ...................................... 105
Section 2: Revision to outcomes and planned performance ............................... 106
2.1 Outcomes and performance information ............................................................... 106
Section 3: Explanatory tables and budgeted financial statements ..................... 111
3.1 Explanatory tables ................................................................................................. 111
3.2 Budgeted financial statements .............................................................................. 111
100
101
NATIONAL DISABILITY INSURANCE AGENCY
Section 1: Agency overview and resources
1.1 STRATEGIC DIRECTION STATEMENT
There have been no significant changes to the strategic direction of the National
Disability Insurance Agency since publication of the 2015-16 Social Services Portfolio
Budget Statements. An outline of the strategy for the Agency can be found on page 229
of the 2015-16 Social Services Portfolio Budget Statements.
The Agency has been provided with additional resources to reflect the Government’s
negotiations with the states and for operational arrangements for the full rollout of the
Scheme. Additional funding has been provided to support the Agency’s revised
service delivery operating model which reviewed many of the Agency’s functions and
operations to have a closer alignment to participant numbers and their requirements.
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1.2 ENTITY RESOURCE STATEMENT
The entity resource statement details the resourcing for the Agency at Additional
Estimates. Table 1.1 outlines the total resourcing available from all sources for the
2015–16 Budget year, including variations through Appropriation Bill No. 3.
Table 1.1: National Disability Insurance Agency resource statement – Additional Estimates for 2015–16 as at Additional Estimates February 2016
Actual available
appropriation 2014–15
$'000
Estimate as at Budget 2015–16
$'000
Proposed Additional Estimates 2015–16
$'000
Total estimate at Additional Estimates 2015–16
$'000
Opening balance/Reserves at bank – 143,744 – 143,744
REVENUE FROM GOVERNMENT
Ordinary annual services1
Outcome 1 – 473,835 108,271 582,106
Total ordinary annual services – 473,835 108,271 582,106
Other services2
Non-operating – 57,756 – 57,756
Total other services – 57,756 – 57,756
Total annual appropriations – 531,591 108,271 639,862
Total funds from Government – 531,591 108,271 639,862
FUNDS FROM OTHER SOURCES
Contributions from state and territory governments
3
– 304,575 88,163 392,738
Resources received free of charge4 – 300,514 (87,439) 213,075
Interest – – – –
Sale of goods and services – – – –
Other – – – –
Total – 605,089 724 605,813
Total net resourcing for agency – 1,280,424 108,995 1,389,419 All figures are GST exclusive. The National Disability Insurance Agency is not directly appropriated as it is a Corporate Entity. Appropriations are made to the Department of Social Services which are then paid to the National Disability Insurance Agency and are considered 'departmental' for all purposes. 1
Appropriation Act (No. 1) 2015-16 and Appropriation Bill (No. 3) 2015–16. 2 Appropriation Act (No. 2) 2015-16 and Appropriation Bill (No. 4) 2015–16. 3 Cash contributions from state and territory governments. 4 Services provided in-kind to participants on behalf of the Australian Government and/or state and territory
governments.
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1.3 ENTITY MEASURES TABLE
Table 1.2 summarises new government measures taken since the 2015–16 Budget.
The table is split into expense and capital measures, with the affected programme
identified.
Table 1.2: National Disability Insurance Agency 2015–16 measures since Budget
Programme 2015–16 $'000
2016–17 $'000
2017–18 $'000
2018–19 $'000
Expense measures National Disability Insurance Scheme — transition to full Scheme
All
Departmental expenses 108,286 291,318 103,246 (249,786)
Total 108,286 291,318 103,246 (249,786)
Total expense measures
Departmental 108,286 291,318 103,246 (249,786)
Total 108,286 291,318 103,246 (249,786) Prepared on a Government Financial Statistics (fiscal) basis
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1. 4 ADDITIONAL ESTIMATES AND VARIATIONS
The following tables detail the changes to the resourcing for the Agency at Additional
Estimates, by outcome. Table 1.3 details the additional estimates and variations
resulting from new measures since the 2015–16 Budget in Appropriation Bill (No. 3).
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 Budget Programme
impacted 2015–16
$'000 2016–17
$'000 2017–18
$'000 2018–19
$'000
Outcome 1
Increase in estimates (departmental)
National Disability Insurance Scheme — transition to full Scheme
All 108,207 3,657 (223,353) (514,817)
Net impact on estimates for Outcome 1 (departmental) 108,207 3,657 (223,353) (514,817) Note: The above table does not fully reflect all changes to the NDIS resourcing since the 2015-16 Budget. The changes to Scheme resourcing shown are the net impact of Commonwealth cash contributions through Appropriation Bill 3.
Table 1.4: Additional estimates and variations to outcomes from other variations Programme
impacted 2015-16
$'000 2016-17
$'000 2017-18
$'000 2018-19
$'000
Outcome 1
Increase in estimates (departmental)
Other variations 1.1 64 50,439 58,777 190,937
Decrease in estimates (departmental)
Changes in price & wage indices 1.1, 1.2 - (8) (81) (8,606)
Whole of Government savings 1.3 - (42) (207) (245)
Net impact on estimates for Outcome 1 (departmental) 64 50,389 58,504 182,141
Note: The above table does not fully reflect all changes to the NDIS resourcing since the 2015-16 Budget. The changes to Scheme resourcing shown are the net impact of Commonwealth cash contributions through Appropriation Bill 3.
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1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION
BILL
The following table details the Additional Estimates sought for the Agency through
Appropriation Bills No. 3 and 4.
Table 1.5: Appropriation Bill (No. 3) 2015–16
201415
Available $'000
2015–16 Budget
$'000
2015–16 Revised
$'000
Additional Estimates
$'000
Reduced Estimates
$'000
Departmental programmes
Outcome 1 - To implement a National Disability Insurance Scheme that provides individual control and choice in the delivery of reasonable and necessary care and supports to improve the independence, social and economic participation of eligible people with disability, their families and carers, and associated referral services and activities.
– 473,835 582,106 108,271 –
Total departmental – 473,835 582,106 108,271 –
Total administered and departmental – 473,835 582,106 108,271 –
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Section 2: Revisions to outcomes and planned performance
2.1 OUTCOMES AND PERFORMANCE INFORMATION
An outline of the strategy for the Agency can be found on pages 234–235 of the
2015–16 Social Services Portfolio Budget Statements. An outline of the objectives
deliverables and key performance indicators for Outcome 1 programmes can be found
on pages 234–242.
Amendments have been made to the key performance indicators for programme 1.1
following the signing of bilateral agreements between the Australian Government and
the governments of New South Wales, Victoria, South Australia and Tasmania.
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Outcome expense statement
Table 2.1 provides an overview of the total expenses for Outcome 1, by programme.
Table 2.1: Budgeted expenses and resources for Outcome 1 Outcome 1: To implement a National Disability Insurance Scheme that provides individual control and choice in the delivery of reasonable and necessary care and supports to improve the independence, social and economic participation of eligible people with disability, their families and carers, and associated referral services and activities.
2014–15 Actual
expenses $'000
2015–16 Revised
estimated expenses
$'000
Programme 1.1: Reasonable and necessary care and support for participants
Revenue from Government
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 136,837 267,547
Revenues from other independent sources1 315,378 592,313
Total for Programme 1.1 452,215 859,860
Program 1.2: Community inclusion and capacity development grants
Revenue from Government
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) – 10,688
Revenues from other independent sources – –
Total for Programme 1.2 – 10,688
Program 1.3: Agency cost
Revenue from Government
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 157,173 303,871
Revenues from other independent sources2 12,659 13,500
Total for Programme 1.3 169,832 317,371
Outcome 1 Totals by resource type
Revenue from Government
Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 294,010 582,106
Revenues from other independent sources 328,037 605,813
Total expenses for Outcome 1 622,047 1,187,919
2014-15 2015-16
Average Staffing Level (number) 643 1,220 1 Revenues from other independent sources includes cash contributions from state and territory governments and
services provided in-kind to participants on behalf of either the Australian Government and/or state and territory governments.
2 Revenues from other independent sources includes interest from term deposits for 2014–15 and a contribution by the Victorian government in both years related to the establishment of the Agency in Geelong, Victoria.
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Objectives for Programme 1.1: Reasonable and necessary care and support for participants
There have been no significant changes to the programme objectives since publication
of the Social Services’ 2015–16 Portfolio Budget Statements.
Table 2.1.1: Expenses for Reasonable and necessary care and support for participants 2014–15
Actual $'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual departmental expenses:
Reasonable and necessary care and support for participants 452,215 859,860 4,098,395 9,713,757 16,588,879
Total programme expenses 452,215 859,860 4,098,395 9,713,757 16,588,879
Programme 1.1 deliverables
There have been no significant changes to the deliverables for programme 1.1 since
publication of the Social Services’ 2015–16 Portfolio Budget Statements.
Programme 1.1 key performance indicators
Bilateral agreements between the Australian Government and the governments of
New South Wales, Victoria, South Australia and Tasmania have been signed since the
Social Services’ 2015–16 Portfolio Budget Statements. Negotiations with other states
and territories are continuing.
The Australian Government estimates of the roll-out to full scheme have been
amended to reflect these agreements to:
2014–15
Estimated actual
2015–16 Budget
2016–17 Forward estimate
2017–18 Forward estimate
2018–19 Forward estimate
Number of people provided with support 17,303 37,100 140,300 295,600 455,800
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Objectives for Programme 1.2: Community inclusion and capacity development grants
There have been no significant changes to the programme objectives since publication
of the Social Services’ 2015–16 Portfolio Budget Statements.
Table 2.1.2: Expenses for Community inclusion and capacity development grants 2014–15
Actual $'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual departmental expenses:
Community inclusion and capacity development grants – 10,688 31,506 70,980 112,136
Total programme expenses – 10,688 31,506 70,980 112,136
Programme 1.2 deliverables
There have been no significant changes to the deliverables for programme 1.2 since
publication of the Social Services’ 2015–16 Portfolio Budget Statements.
Programme 1.2 key performance indicators
There have been no significant changes to the key performance indicators for
programme 1.2 since publication of the Social Services’ 2015–16 Portfolio Budget
Statements.
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Objectives for Programme 1.3: Agency costs
There have been no significant changes to the programme objectives since publication
of the Social Services’ 2015–16 Portfolio Budget Statements.
Table 2.1.3: Expenses for Agency costs 2014–15
Actual $'000
2015–16 Revised budget
$'000
2016–17 Forward
year 1 $'000
2017–18 Forward
year 2 $'000
2018–19 Forward
year 3 $'000
Annual departmental expenses:
Agency cost 169,832 317,371 771,576 1,238,334 1,553,446
Total programme expenses 169,832 317,371 771,576 1,238,334 1,553,446
Programme 1.3 deliverables
There have been no significant changes to the deliverables for programme 1.3 since
publication of the Social Services’ 2015–16 Portfolio Budget Statements.
Programme 1.3 key performance indicators
There have been no significant changes to the key performance indicators for
programme 1.3 since publication of the Social Services’ 2015–16 Portfolio Budget
Statements.
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Section 3: Explanatory tables and budgeted financial statements
3.1 EXPLANATORY TABLES
Estimates of special account flows
The Agency is not responsible for any special accounts.
3.2 BUDGETED FINANCIAL STATEMENTS
3.2.1 Analysis of budgeted financial statements
The Agency is budgeting for a break-even operating result in 2015–16 and for the
remainder of the forward estimates. The Agency’s budgeted financial statements have
been adjusted to take into account revised service delivery arrangements, indexation
adjustments and other Government savings measures.
There are no other changes to the Agency’s budgeted financial statements, as reflected
in the Portfolio Budget Statements. Accordingly, the Agency’s revised budgeted
financial statements should be read in conjunction with the Budget Papers and
Portfolio Budget Statements.
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3.2.2 Budgeted financial statements tables
Departmental financial statements
Table 3.2.1: Comprehensive income statement (showing net cost of services) (for the period ended 30 June)
2014–15 Actual $'000
2015–16 Revised budget
$'000
2016–17 Forward estimate
$'000
2017–18 Forward estimate
$'000
2018–19 Forward estimate
$'000
EXPENSES
Employee benefits 72,441 126,151 185,286 257,171 317,305
Suppliers 89,348 176,451 560,195 944,987 1,199,763
Grants 466,221 870,548 4,129,901 9,784,737 16,701,015
Depreciation and amortisation 8,032 14,769 26,095 36,176 36,378 Write-down and impairment of assets 20 – – – –
Total expenses 636,062 1,187,919 4,901,477 11,023,071 18,254,461
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services 149,174 392,738 2,088,572 4,686,161 8,454,893
Interest 4,705 – – – –
Other 454 – – – –
Total own-source revenue 154,333 392,738 2,088,572 4,686,161 8,454,893
Gains
Resources received free of charge 173,704 213,075 994,373 2,045,540 2,937,327
Total gains 173,704 213,075 994,373 2,045,540 2,937,327
Total own-source income 328,037 605,813 3,082,945 6,731,701 11,392,220 Net cost of/contribution by) services 308,025 582,106 1,818,532 4,291,370 6,862,241
Other gains 308,434 582,106 1,818,532 4,291,370 6,862,241
Surplus/(Deficit) attributable to the Australian Government 409 – – – –
Prepared on an Australian Accounting Standards basis.
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Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)
2014–15 Actual $'000
2015–16 Revised budget
$'000
2016–17 Forward estimate
$'000
2017–18 Forward estimate
$'000
2018–19 Forward estimate
$'000
ASSETS
Financial assets
Cash and cash equivalents 136,482 154,877 213,619 304,455 354,380
Trade and other receivables 83,933 82,188 82,903 84,076 84,352
Total financial assets 220,415 237,065 296,522 388,531 438,732
Non-financial assets
Land and buildings 26,463 70,806 159,670 224,389 199,520
Property, plant and equipment 1,456 99 1,337 1,623 (2,185)
Intangibles 3,416 3,416 3,416 3,416 3,416
Other non-financial assets 4,274 4,721 6,412 7,952 8,064
Total non-financial assets 35,609 79,042 170,835 237,380 208,815
Total assets 256,024 316,107 467,357 625,911 647,547
LIABILITIES
Payables
Suppliers 18,517 21,158 30,758 45,704 49,662
Other payables 4,757 8,153 7,169 5,234 4,041
Total payables 23,274 29,311 37,927 50,938 53,703
Provisions
Employee provisions 16,853 16,041 42,478 86,840 98,010
Grants 163,088 160,190 160,190 160,190 160,190
Other provisions 2,642 2,642 2,642 2,642 2,642
Total provisions 182,583 178,873 205,310 249,672 260,842
Total liabilities 205,857 208,184 243,237 300,610 314,545
Net assets 50,167 107,923 224,120 325,301 333,002
EQUITY1
Parent entity interest
Contributed equity 31,780 89,536 205,733 306,914 314,615
Retained surplus/(accumulated deficit) 18,387 18,387 18,387 18,387 18,387
Total parent entity interest 50,167 107,923 224,120 325,301 333,002
Total Equity 50,167 107,923 224,120 325,301 333,002
Prepared on an Australian Accounting Standards basis. 1 Equity is the residual interest in assets after the deduction of liabilities.
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Table 3.2.3: Departmental statement of changes in equity – summary of movement (budget year 2015–16)
Retained earnings
$'000
Asset revaluation
reserve $'000
Other reserves
$'000
Contributed equity/ capital $'000
Total equity $'000
Opening balance as at 1 July 2015
Balance carried forward from previous period 18,387 – – 31,780 50,167
Adjusted opening balance 18,387 – – 31,780 50,167
Comprehensive income
Surplus/(deficit) for the period – – – – – Total comprehensive income – – – – – Transactions with owners
Contributions by owners
Equity Injection - Appropriation – – – 57,756 57,756
Sub-total transactions with owners – – – 57,756 57,756
Estimated closing balance as at 30 June 2016 18,387 – – 89,536 107,923
Closing balance attributable to the Australian Government 18,387 – – 89,536 107,923 Prepared on an Australian Accounting Standards basis.
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Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)
2014–15 Actual $'000
2015–16 Revised budget
$'000
2016–17 Forward estimate
$'000
2017–18 Forward estimate
$'000
2018–19 Forward estimate
$'000
OPERATING ACTIVITIES
Cash received
Appropriations 309,321 603,211 1,818,532 4,291,370 6,862,241
Sale of goods and rendering of services 119,868 392,738 2,088,572 4,686,161 8,454,893
Interest 4,448 – – – –
Other – 3,396 – – –
Total cash received 433,637 999,345 3,907,104 8,977,531 15,317,134
Cash used
Employees 63,988 126,963 158,849 212,809 306,135
Suppliers 49,858 175,319 552,286 931,581 1,195,917
Net GST paid 318 90 715 1,173 276
Grant payments 283,604 678,578 3,135,528 7,739,197 13,763,688
Other 400 - 984 1,935 1,193
Total cash used 398,168 980,950 3,848,362 8,886,695 15,267,209
Net cash from/(used by) operating activities 35,469 18,395 58,742 90,836 49,925
INVESTING ACTIVITIES
Cash received
Other 666 – – – –
Total cash received 666 – – – –
Cash used
Purchase of property, plant, equipment and intangibles 17,296 57,756 116,197 101,181 7,701
Total cash used 17,296 57,756 116,197 101,181 7,701
Net cash from/(used by) investing activities (16,630) (57,756) (116,197) (101,181) (7,701)
FINANCING ACTIVITIES
Cash received
Contributed equity (6,910) 57,756 116,197 101,181 7,701
Other 2,228 – – – –
Total cash received (4,682) 57,756 116,197 101,181 7,701
Cash used
Total cash used – – – – – Net cash used by financing activities (4,682) 57,756 116,197 101,181 7,701
Net increase/(decrease) in cash held 14,157 18,395 58,742 90,836 49,925
Cash and cash equivalents at the beginning of the reporting period 122,325 136,482 154,877 213,619 304,455
Cash and cash equivalents at the end of the reporting period 136,482 154,877 213,619 304,455 354,380
Prepared on an Australian Accounting Standards basis.
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Table 3.2.5: Departmental capital budget statement
2014–15 Actual $'000
2015–16 Revised budget
$'000
2016–17 Forward estimate
$'000
2017–18 Forward estimate
$'000
2018–19 Forward estimate
$'000
NEW CAPITAL APPROPRIATIONS
Equity injections - Act No. 2 23,349 57,756 116,197 101,181 7,701
Total new capital appropriations 23,349 57,756 116,197 101,181 7,701
Provided for:
Purchase of non-financial assets 23,349 57,756 116,197 101,181 7,701
Total Items 23,349 57,756 116,197 101,181 7,701
PURCHASE OF NON-FINANCIAL ASSETS
Funded by capital appropriations1 23,349 57,756 116,197 101,181 7,701
TOTAL AMOUNT SPENT 23,349 57,756 116,197 101,181 7,701
RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE Total purchases 23,349 57,756 116,197 101,181 7,701
TOTAL CASH REQUIRED TO ACQUIRE ASSETS 23,349 57,756 116,197 101,181 7,701 Prepared on an Australian Accounting Standards basis. 1 Includes both current and prior Appropriation Act (No. 2) and Appropriation Bills (No. 4 and 6) appropriations and
special capital appropriations.
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Table 3.2.6: Statement of asset movements (2015–16)
Buildings $'000
Other property, plant
and equipment
$'000
Computer software and
intangibles $'000
Total $'000
As at 1 July 2015
Gross book value 37,747 2,299 3,555 43,601
Accumulated depreciation/amortisation and impairment (11,284) (843) (139) (12,266)
Opening net book balance 26,463 1,456 3,416 31,335
Capital asset additions Estimated expenditure on new or replacement assets
By purchase - appropriation equity1 55,125 2,631 – 57,756
Total additions 55,125 2,631 – 57,756
Other movements
Depreciation/amortisation expense (10,782) (3,987) – (14,769)
Total other movements (10,782) (3,987) – (14,769)
As at 30 June 2016
Gross book value 92,872 4,930 3,555 101,357
Accumulated depreciation/amortisation and impairment (22,066) (4,830) (139) (27,035)
Closing net book balance 70,806 100 3,416 74,322 Prepared on an Australian Accounting Standards basis. 1 'Appropriation equity' refers to equity injections or administered assets and liabilities appropriations provided
through Appropriation Act (No. 2) and Appropriation Bill (No. 4) 2015–16, including CDABs.
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Notes to the financial statements
The budgeted statements of income and expenditure, assets and liabilities and cash
flows have been included for the financial years 2015–16 to 2018–19. These statements
are prepared in accordance with the requirements of the Australian Government's
financial budget and reporting framework.
Amounts in these statements are rounded to the nearest thousand dollars.
119
GLOSSARY
accrual accounting System of accounting in which items are brought to account and included in the financial statements as they are earned or incurred, rather than as they are received or paid.
additional estimates Where amounts appropriated at budget time are insufficient, Parliament may appropriate more funds to portfolios through the Additional Estimates Acts.
administered funds Usually, the funds or expenses an entity manages on behalf of the Government.
administered items Appropriation that consists of funding managed on behalf of the Commonwealth. This funding is not at the discretion of the entity, and any unspent appropriation is returned to the Consolidated Revenue Fund (CRF) at the end of the financial year. An administered item is a component of an administered programme. It may be a measure but will not constitute a programme in its own right.
annual appropriation Two appropriation Bills are introduced into Parliament in May and comprise the Budget. Further Bills are introduced later in the financial year as part of the additional estimates. Parliamentary departments have their own appropriations.
appropriation An amount of public money parliament authorises for spending (i.e. funds to be withdrawn from the CRF). Parliament makes laws for appropriating money under the Annual Appropriation Acts and under special appropriations, with spending restricted to the purposes specified in the Appropriation Acts.
Appropriation Bills (No. 3 and No. 4)
If an amount provided in Appropriation Acts (No. 1 or No. 2) is not enough to meet approved expenditure to be paid in a financial year, supplementary appropriation may be sought in Appropriation Bills (No. 3 or No. 4). Once these Bills are passed by Parliament and given Royal Assent, they become the Appropriation Acts (No. 3 and No. 4). However, they are also commonly referred to as the Additional Estimates Bills.
assets Future economic benefits controlled by an entity as a result of past transactions or other past events.
Glossary
120
average staffing level (ASL) The average number of employees receiving salary/wages (or compensation in lieu of salary/wages) over a financial year, with adjustments for casual and part-time employees to show the full-time equivalent.
Consolidated Revenue Fund
The principal operating fund from which money is drawn to pay for the activities of the Government. Section 81 of the Australian Constitution provides that all revenue raised or monies received by the Executive Government form one consolidated revenue fund from which appropriations are made for the purposes of the Australian Government.
cross-portfolio budget measure
A budget measure that affects programmes administered in a number of portfolios.
departmental items Resources (assets, liabilities, revenues and expenses) that entity accountable authorities control directly. This includes outsourced activities funded and controlled by the entity. Examples of departmental items include entity running costs, accrued employee entitlements and net appropriations. A departmental item is a component of a departmental programme.
depreciation Apportionment of an asset’s capital value as an expense over its estimated useful life to take account of normal usage, obsolescence or the passage of time.
equity or net assets Residual interest in the assets of an entity after deduction of its liabilities.
estimates An entity’s expected revenues, expenses, assets, liabilities and cash flows. They are prepared for each programme in the Budget, in consultation with the Department of Finance. (See also forward estimates and additional estimates.)
expenses Total value of all of the resources consumed in producing goods and services or the loss of future economic benefits in the form of reductions in assets or increases in liabilities of an entity.
forward estimates The financial statement estimate for the three out years after the budget year.
grants Non-reciprocal transfers of economic resources, in which the payer entity does not receive approximately equal value in return.
Glossary
121
key performance indicators
Qualitative and quantitative measures of a programme that provide a guide on performance where direct causal links are not obvious and changes in performance are difficult to measure directly.
measure A new policy or savings decision of the Government with financial impacts on the Government’s underlying cash balance, fiscal balance, operating balance, headline cash balance, net debt or net worth.
Mid-Year Economic and Fiscal Outlook (MYEFO)
Provides an update of the Government’s budget estimates by examining expenses and revenues year to date, as well as provisions for new decisions that have been taken since the Budget. The report provides updated information to allow assessment of the Government’s fiscal performance against the fiscal strategy set out in its current fiscal strategy statement.
outcome The intended result, consequence or impact of government actions on the Australian community.
outcome statement Articulates the intended results, activities and target group of an Australian Government entity. An outcome statement serves three main purposes within the financial framework:
to explain and control the purposes for which annual appropriations are approved by the Parliament for use by entities
to provide a basis for annual budgeting, including (financial) reporting against the use of appropriated funds
to measure and assess entity and programme (non-financial) performance in contributing to government policy objectives.
performance information Evidence about performance that is collected and used systematically. Evidence may relate to appropriateness, effectiveness and efficiency. It may be about outcomes, factors that affect outcomes, and what can be done to improve them.
portfolio A minister’s area of responsibility as a member of Cabinet. A portfolio consists of one or more Departments of State (portfolio departments) and entities with similar general objectives and outcomes.
programme An activity that delivers benefits, services or transfer payments to individuals, industry and/or the community as a whole, with the aim of achieving the intended result specified in an outcome statement.
Glossary
122
Public Governance, Performance and Accountability Act 2013
The primary piece of Commonwealth resource management legislation, establishing a coherent system of governance and accountability for public resources, with an emphasis on planning, performance and reporting. The Act applies to all Commonwealth entities and Commonwealth companies from 1 July 2014.
receipts The total or gross amount received by the Commonwealth. Each receipt item is either revenue, an offset within outlays, or financing transactions. Receipts include taxes, interest, charges for goods and services, borrowings and government business enterprise dividends received.
revenue Total value of resources earned or received to cover the production of goods and services, or increases in future economic benefits in the form of increases in assets or reductions in liabilities of an entity.
special accounts Balances existing within the CRF that are supported by standing appropriations (PGPA Act sections 78 and 80). Special accounts allow money in the CRF to be acknowledged as set aside (hypothecated) for a particular purpose. Amounts credited to a special account may only be spent for the purposes of the special account. Special accounts can only be established by a written determination of the Finance Minister (PGPA Act, section 78) or through an Act of Parliament (referred to in section 80 of the PGPA Act).
special appropriation (including standing appropriations)
An amount of money appropriated by a particular Act of Parliament for a specific purpose and number of years. For special appropriations, the authority to withdraw funds from the CRF does not generally cease at the end of the financial year.
Standing appropriations are a subcategory consisting of ongoing special appropriations; the amount appropriated will depend on circumstances specified in the legislation.
123
ABBREVIATIONS
AAO Administrative Arrangements Order
AIFS Australian Institute of Family Studies
ATI Adjusted Taxable Income
BSWAT Business Services Wage Assessment Tool
CRF Consolidated Revenue Fund
DCB Departmental Capital Budget
DHS Department of Human Services
DSS Department of Social Services
EdEP Education Entry Payment
FTB Family Tax Benefit
GIC General Interest Charge
MYEFO Mid-Year Economic and Fiscal Outlook
NDIA National Disability Insurance Agency
NDIS National Disability Insurance Scheme
PAES Portfolio Additional Estimates Statements
PES Pensioner Education Supplement
PGPA Act Public Governance, Performance and Accountability
Act 2013