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PORTFOLIO BUDGET STATEMENTS 2014-15BUDGET RELATED PAPER NO. 1.11

IMMIGRATION AND BORDER PROTECTION PORTFOLIO

BUDGET INITIATIVES AND EXPLANATIONS OFAPPROPRIATIONS SPECIFIED BY OUTCOMESAND PROGRAMMES BY AGENCY

© Commonwealth of Australia 2013

ISBN 978-1-920996-32-1

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A copy of this document can be located on the Australian Government Budget website at: http://www.budget.gov.au.

The Hon Scott Morrison MPMinister for Immigration and Border Protection

President of the Senate Australian Senate Parliament House CANBERRA ACT 2600

Speaker House of Representatives Parliament House CANBERRA ACT 2600

Dear Mr PresidentDear Madam Speaker

I hereby submit Portfolio Budget Statements in support of the 2014-15 Budget for the Immigration and Border Protection 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 to provide accountability to the Parliament and, through it, the public.

Yours sincerely

The Hon Scott Morrison MPMinister for Immigration and Border Protection

Parliament House Canberra ACT 2600 Telephone (02) 6277 7860 Fax (02) 6273 4144

Abbreviations and conventions

The following notation 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nfp not for publication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.

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USER GUIDE

TO THE

PORTFOLIO BUDGET STATEMENTS

USER GUIDE

The purpose of the 2014-15 Portfolio Budget Statements (PBS) is to inform Senators and Members of Parliament of the proposed allocation of resources to Government outcomes by agencies within the portfolio. Agencies receive resources from the annual appropriations acts, special appropriations (including standing appropriations and special accounts), and revenue from other sources.A key role of the PBS is to facilitate the understanding of proposed annual appropriations in Appropriation Bills No. 1 and No. 2 2014-15 (or Appropriation Bill [Parliamentary Departments] No. 1 2014-15 for the parliamentary departments). In this sense the PBS are Budget related papers and are declared by the Appropriation Acts to be ‘relevant documents’ to the interpretation of the Acts according to section 15AB of the Acts Interpretation Act 1901.The PBS provide information, explanation and justification to enable Parliament to understand the purpose of each outcome proposed in the Bills.As required under section 12 of the Charter of Budget Honesty Act 1998, non-general government sector entities are not consolidated into the Commonwealth general government sector fiscal estimates and accordingly, these entities are not reported in the PBS.

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Contents

Portfolio Overview.......................................................................................................3Immigration and Border Protection Portfolio Overview...................................................3

Agency Resources and Planned Performance..........................................................4Department of Immigration and Border Protection.......................................................13

Migration Review Tribunal and Refugee Review Tribunal............................................69

Australian Customs and Border Protection Service.....................................................89

Glossary.................................................................................................................... 132

Acronyms.................................................................................................................. 134

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PORTFOLIO OVERVIEW

Portfolio Overview

IMMIGRATION AND BORDER PROTECTION PORTFOLIO OVERVIEW

Ministers and Portfolio Responsibilities

The portfolio has two Ministers, the Hon Scott Morrison MP, the Minister for Immigration and Border Protection, and Senator, the Hon Michaelia Cash, Assistant Minister for Immigration and Border Protection.

The portfolio agencies—all of which are Financial Management and Accountability Act 1997 (FMA Act) entities—are:

the Department of Immigration and Border Protection (DIBP)

the Australian Customs and Border Protection Service (ACBPS)

the Migration Review Tribunal and Refugee Review Tribunal (MRT–RRT).

During financial years 2014-15 and 2015-16, DIBP and the ACBPS will progressively transition into a single Department of Immigration and Border Protection. This includes the establishment of the Australian Border Force —a single frontline operational border agency with statutory responsibilities to enforce our customs and immigration laws— within the department. The Australian Border Force will draw together the operational border, investigations, compliance, detention and enforcement functions of the two existing agencies. Policy, regulatory and corporate functions will combine within the broader department.At a consolidated level the average staffing level is forecast to decrease from 14,304, including Locally Engaged Employees (LEEs), to 13,824, a reduction of approximately 480 full time positions. The reduction of 480 includes the effect of the Machinery of Government changes of 18 September 2013 for functions transferred out of both agencies. During 2014-15, the Migration Review Tribunal and Refugee Review Tribunal will work with other key Commonwealth external merits review agencies and relevant departments to implement the Government’s decision to amalgamate the Administrative Appeals Tribunal, Migration Review Tribunal, Refugee Review Tribunal, Social Security Appeals Tribunal and Classification Review Board with effect from 1 July 2015.

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Portfolio Overview

Department of Immigration and Border Protection DIBP’s purpose is: building Australia’s future through the well-managed entry and settlement of people. DIBP’s business is to: contribute to Australia’s future through managed migration contribute to Australia’s security through border management and

traveler facilitation promote Australian citizenship protect refugees and contribute to humanitarian policy internationally make fair and reasonable decisions for people entering or leaving

Australia, ensuring compliance with Australia’s immigration laws and integrity in decision making.

Office of the Migration Agents Registration Authority The Office of the Migration Agents Registration Authority (OMARA), a discrete office attached to DIBP from 1 July 2009, regulates the activities of the Australian migration advice profession in order to provide consumers of migration advice services with appropriate protection and assurance. OMARA is supported by an Advisory Body comprising a diverse range of stakeholders. Planned performance information is included in the DIBP Budget Statements, Section 2 Contributions to Outcome 1. Australian Customs and Border Protection Service As the primary border agency, the ACBPS is responsible for protecting the safety, security and commercial interests of Australians through border protection designed to support legitimate trade and travel, and to ensure collection of border revenue and trade statistics. The ACBPS is also the lead agency for civil maritime security in detecting, reporting and responding to unlawful activity in Australia’s offshore maritime zone.The ACBPS undertakes its role with, and on behalf of, dozens of other agencies to protect the border, a strategic national asset fundamental to both national security and economic prosperity. Migration Review Tribunal and Refugee Review Tribunal The MRT-RRT provides an independent and final merits review of decisions made in relation to visas to travel to, enter or stay in Australia. MRT-RRT is established under the Migration Act 1958 (Migration Act), and their jurisdiction and powers are set out in the Migration Act and in the Migration Regulations 1994. Both tribunals operate as a single agency for the purposes of the FMA Act.

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Minister for Immigration and Border ProtectionThe Hon Scott Morrison MP Assistant Minister for Immigration and Border ProtectionSenator the Hon Michaelia Cash

Migration Review Tribunal and Refugee Review Tribunal Principal Member: Ms Kay Ransome

Outcome 1To provide correct and preferable decisions for visa applicants and sponsors through independent, fair, just, economical, informal and quick merits reviews of migration

and refugee decisions.

Department of Immigration and Border Protection Secretary: Mr Martin Bowles PSMOutcome 1Support a prosperous and inclusive Australia through managing temporary and permanent migration, entry through Australia's borders, and Australian citizenship.Outcome 2Support Australia's international and humanitarian obligations by providing protection, resettlement and assistance to refugees and those in humanitarian need, including through arrangements with other countries.Outcome 3Support Australia's border protection through managing the stay and departure of all non-citizens.

Australian Customs and Border Protection ServiceChief Executive Officer: Mr Michael Pezzullo

Outcome 1The protection of the safety, security and commercial interests of Australians through border protection designed to support legitimate trade and travel and ensure

collection of border revenue and trade statistics.

Office of the Migration Agents Registration Authority Chief Executive Officer: Mr Steve Ingram

(Included in Outcome 1 above)

Portfolio Overview

Figure 1: Immigration and Border Protection Portfolio Structure and Outcomes

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Portfolio Overview

PORTFOLIO RESOURCES

Table 1 reports the total new resources provided to the portfolio in the 2014-15 budget year, by agency.Table 1: Portfolio Resources 2014-15

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Receipts TotalBill No. 1 Bill No. 2 Special

$m $m $m $m $mDepartment of Immigration and Border ProtectionAdministered appropriations 2,463 291 - - 2,754Departmental appropriations 1,503 3 - 61 1,567Total: 3,966 294 - 61 4,321

Migration Review Tribunal Refugee Review TribunalAdministered appropriations - - - - -Departmental appropriations 61 - - - 61Total: 61 - - - 61Australian Customs and Border Protection ServiceAdministered appropriations 1 - - - 1Departmental appropriations 1,009 137 360 70 1,576Total: 1,010 137 360 70 1,577Portfolio total 5,037 431 360 131 5,959Less amounts transferred w ithin portfolio - - - - -

5,959

Appropriation

Resources available within portfolio:

Portfolio Overview

AGENCY RESOURCES ANDPLANNED PERFORMANCE

Department of Immigration and Border Protection.................................................13

Migration Review Tribunal and Refugee Review Tribunal......................................69

Australian Customs and Border Protection Service...............................................89

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Portfolio Overview

8

Portfolio Overview

DEPARTMENT OF IMMIGRATION AND BORDER PROTECTION

Agency Resources and Planned Performance

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Department of Immigration and Border Protection

Section 1: Agency Overview and Resources...........................................................131.1 Strategic Direction Statement........................................................................13

1.2 Agency Resource Statement.........................................................................15

1.3 Budget Measures...........................................................................................17

1.4 Machinery of Government Changes..............................................................21

1.5 Transition From Six Outcomes To Three Outcomes......................................21

Section 2: Outcomes and Planned Performance....................................................232.1 Outcomes and Performance Information.......................................................24

Section 3: Explanatory Tables and Budgeted Financial Statements.....................493.1 Explanatory Tables........................................................................................49

3.2 Budgeted Financial Statements.....................................................................50

DIBP Budget Statements

DEPARTMENT OF IMMIGRATION AND BORDER PROTECTION

Section 1: Agency Overview and Resources

1.1 STRATEGIC DIRECTION STATEMENT

The Department of Immigration and Border Protection (DIBP) is a policy, programme and service delivery agency that supports a prosperous and inclusive Australia through the maintenance of strong borders, well-managed migration, refugee protection, and the promotion of Australian citizenship.DIBP makes a significant contribution to national security, the economy and Australian society. The functions of the department cover a range of government priorities including managing our borders in partnership with other agencies, meeting our obligations to help the world’s most vulnerable people, responding to the demand for skilled migrants to develop the Australian economy, and enhancing our global connections, particularly within our region.DIBP continues to work in a complex environment and provides a forward looking focus to respond to Australia’s future needs. Collaboration with other government agencies as well as the private sector and community groups is a priority for a department committed to the continuous improvement of its policies, programmes and services.DIBP continues to improve and streamline operations in the current fiscal environment and to position itself to respond innovatively to future challenges. The strategic priorities for the department in 2014-15 are to: work with the Australian Customs and Border Protection Service to

position the department for fundamental changes to portfolio administrative arrangements, including the integration of functions through a multi-phased approach into one consolidated department. This will include additional investment in border, enforcement and intelligence capabilities with integration to be completed by 1 July, 2016

contribute to the protection of Australia’s borders and combat people smuggling in partnership with the Joint Agency Task Force and other agencies implementing Operation Sovereign Borders

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support and build the capability of regional partners to implement offshore processing arrangements

resolve the status of the legacy cohort of Illegal Maritime Arrivals (IMAs)

review visa programme settings to ensure that migration continues to contribute to Australia’s productivity into the future

build our capability to facilitate a significant increase in border crossings and trade whilst maintaining the integrity of the border and our programmes

strengthen the protection status determination system

simplify our business by contributing to decreasing the costs of excessive regulation and streamlining processes

build more efficient and effective ways of delivering our services, including the use of digital channels as our default form of delivery

strengthen our key relationships to leverage knowledge and experience in areas of mutual interest

build leadership at all levels, and foster a culture of excellence, innovation and empowerment

manage cost and invest in forward planning and long term sustainability to position the department well for the future.


1.2 AGENCY RESOURCE STATEMENT

The Agency Resource Statement details the resourcing for DIBP. Table 1.1 summarises the total resourcing available from all sources for the 2014-15 budget year, and outlines how resources will be applied by administered and departmental classification. Table 1.1: DIBP Resource Statement — Budget Estimates for 2014-15 as at Budget May 2014

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Estimate Proposed Total Actual of prior + at Budget = estimate available

year amounts appropriation available in

2014-15 2014-15 2014-15 2013-14$'000 $'000 $'000 $'000

Ordinary annual services1

Departmental appropriationPrior year departmental appropriation2 477,495 - 477,495 -Departmental appropriation3 - 1,503,467 1,503,467 1,591,372s31 Relevant agency receipts4 - 60,807 60,807 57,471Total 477,495 1,564,274 2,041,769 1,648,843- - - -

Administered expensesOutcome 1 - 5,365 5,365 16,022Outcome 2 - 149,886 149,886 137,039Outcome 35 - 2,307,813 2,307,813 2,796,295Outcome 5 and 66 - - - 95,950Total - 2,463,064 2,463,064 3,045,306- -

--

Total ordinary annual services A 477,495 4,027,338 4,504,833 4,694,149- --

-Other services7

Departmental non-operatingEquity injections - 3,127 3,127 26,056Total - 3,127 3,127 26,056

Administered non-operatingAdministered assets and liabilities - 291,359 291,359 503,247Total - 291,359 291,359 503,247-

- --

Total other services B - 294,486 294,486 529,303- --

-Total available annual

appropriations 477,495 4,321,824 4,799,319 5,223,452- - - -Special appropriationsSpecial appropriations limited

by criteria/entitlementMigration Act 1958, section 332B - - - -

Total special appropriations C - - - -- - - -Total appropriations excluding

Special Accounts 477,495 4,321,824 4,799,319 5,223,452

Table 1.1: DIBP Resource Statement — Budget Estimates for 2014-15 as at Budget May 2014 (continued)

1. Appropriation Bill (No. 1) 2014-15. 2. Estimated adjusted balance carried forward from previous year. 3. This item includes an amount of $85.9 million in 2014-15 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'.

4. Section 31 Relevant Agency receipts — estimate.5. Includes an amount of $18.7 million in 2014-15 for the Administered Capital Budget (refer to table

3.2.10 for further details). For accounting purposes this amount has been designated as 'contributions by owners'.

6. For expenditure in 2013-14 for outcomes transferred in the Machinery of Government change to the Department of Industry and the Department of Social Services.

7. Appropriation Bill (No. 2) 2014-15.8. Estimated opening balance for special accounts. For further information on Special Accounts see Table

3.1.1.Note: All figures are GST exclusive.

Estimate Proposed Total Actual of prior + at Budget = estimate available


2014-15 2014-15 2014-15 2013-14$'000 $'000 $'000 $'000

Special AccountsOpening balance8 60 - 60 187Appropriation receipts - - - -Non-appropriation receipts to Special Accounts - - - -

Total Special Account D 60 - 60 187- - - -Total resourcingA+B+C+D 477,555 4,321,824 4,799,379 5,223,639Less appropriations draw n from

annual or special appropriations aboveand credited to special accounts - - - -

Total net resourcing for DIBP 477,555 4,321,824 4,799,379 5,223,639


1.3 BUDGET MEASURES

Table 1.2 summarises new government measures taken since the 2013-14 Mid-Year Economic and Fiscal Outlook (MYEFO). The table is split into revenue, expense and capital measures, with the affected programme identified.Table 1.2: DIBP 2014-15 Budget measuresPart 1: Measures announced since the 2013-14 MYEFO

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Program 2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

Revenue measuresVisa simplif ication to support the vocational education and training sector

Administered revenues 1.1 - - 1,259 2,400 3,067 Departmental revenues - - - - -

Total - - 1,259 2,400 3,067Migration Programme - allocation of places for 2014-15

Administered revenues 1.1 (2,850) (613) (629) (644) (660) Departmental revenues - - - - -

Total (2,850) (613) (629) (644) (660)Total revenue measures

Administered (2,850) (613) 630 1,756 2,407Departmental - - - - -

Total (2,850) (613) 630 1,756 2,407Expense measuresReducing Access to the Immigration Advice and Application Assistance Scheme for Onshore Protection Visa Applicants

Administered expenses 2.1 - (510) (517) (518) (526)Departmental expenses - - - - -

Total - (510) (517) (518) (526)Unaccompanied Humanitarian Minors - additional funding

Administered expenses 2.1 - 15,198 12,062 - -Departmental expenses - - - - -

Total - 15,198 12,062 - -Regional Cooperation Arrangements - additional funding1

Administered expenses 2.3 1,277 21,979 49,028 - -Departmental expenses 2.4 - - - - -

Total 1,277 21,979 49,028 - -

DIBP Budget StatementsPart 1: Measures announced since the 2013-14 MYEFO (continued)

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Program 2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

Onshore Immigration Detention Netw ork - estate management plan

Administered expenses 3.3 (1,811) (2,246) (18,027) (48,751) (60,359)Departmental expenses 3.4 274 168 (1,724) 739 -

Total (1,537) (2,078) (19,751) (48,012) (60,359)Education Services for Illegal Maritime Arrivals on Christmas Island

Administered expenses 3.3 - 2,640 - - -Departmental expenses - - - - -

Total - 2,640 - - -Managing the Legacy of Illegal Maritime Arrivals in Australia2

Administered expenses 3.3 (105,476) (289,013) 378,916 (6,465) (6,535)Departmental expenses 3.4 (12,057) 897 150,164 (481) (484)

Total (117,533) (288,116) 529,080 (6,946) (7,019)Asylum Seeker Support - additional funding

Administered expenses 2.1, 3.1 - 27,803 - - -Departmental expenses - - - - -

Total - 27,803 - - -Support Services and Mutual Obligations Arrangements for Illegal Maritime Arrivals

Administered expenses 3.3 - 7,857 731 - -Departmental expenses - 470 - - -

Total - 8,327 731 - -Visa simplif ication to support the vocational education and training sector

Administered expenses - - - - -Departmental expenses 1.3 - 60 240 425 535

Total - 60 240 425 535Outreach Officer Programme - cessation

Administered expenses - - - - -Departmental expenses 1.3 - (2,816) (2,802) (2,797) (2,827)

Total - (2,816) (2,802) (2,797) (2,827)


Part 1: Measures announced since the 2013-14 MYEFO (continued)

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Program 2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

Offshore Biometrics Programme - expansion

Administered expenses - - - - -Departmental expenses 1.3 - (4,817) (4,740) (4,485) (4,575)

Total - (4,817) (4,740) (4,485) (4,575)Supporting Rapid Transfers and Operation Sovereign Borders

Administered expenses 3.3 (766) 255,420 21,491 (28,308) (29,016)Departmental expenses 3.4 4,481 5,791 (1,410) (18,964) (19,438)

Total 3,715 261,211 20,081 (47,272) (48,454)Migration Programme - allocation of places for 2014-15

Administered expenses - - - - -Departmental expenses 1.3 (1,075) (1,278) (1,493) (1,497) (1,530)

Total (1,075) (1,278) (1,493) (1,497) (1,530)Offshore Processing Centres - renegotiating major service contract providers

Administered expenses 3.5 6,777 (37,641) (26,983) (11,084) (8,587)Departmental expenses - - - - -

Total 6,777 (37,641) (26,983) (11,084) (8,587)Displaced Persons Programme - cessation

Administered expenses 2.1 (9,410) (7,024) (7,355) (7,386) (7,215)Departmental expenses - - - - -

Total (9,410) (7,024) (7,355) (7,386) (7,215)Efficiency Dividend - a further temporary increase of 0.25 per cent All

Administered expenses - - - - -Departmental expenses - (3,517) (6,772) (10,001) (10,376)

Total - (3,517) (6,772) (10,001) (10,376)2018 Gold Coast Commonw ealth Games - operational support

Administered expenses - - - - -Departmental expenses 1.3 - - - - -

Total - - - - ---

--

-Total expense measures

Administered (109,409) (5,537) 409,346 (102,512) (112,238)Departmental (8,377) (5,042) 131,463 (37,061) (38,695)

Total (117,786) (10,579) 540,809 (139,573) (150,933)

DIBP Budget StatementsPart 1: Measures announced since the 2013-14 MYEFO (continued)

Program 2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

Capital MeasuresMigration Programme - allocation of places for 2014-15

Administered capital - - - - -Departmental capital 1.3 - 49 - - -

Total - 49 - - -Visa simplification to support the vocational education and training sector

Administered capital - - - - -Departmental capital 1.3 - 36 - - -

Total - 36 - - -Offshore Biometrics Programme - expansion

Administered capital - - - - -Departmental capital 1.3 - 1,478 515 - -

Total - 1,478 515 - -Onshore Immigration Detention Network - estate management plan

Administered capital 3.3 - 5,087 - - -Departmental capital - - - - -

Total - 5,087 - - -Supporting Rapid Transfers and Operation Sovereign Borders

Administered capital 3.3 (1,953) 15,987 12,403 1,888 -Departmental capital - - - - -

Total (1,953) 15,987 12,403 1,888 -

Total capital measuresAdministered (1,953) 21,074 12,403 1,888 -Departmental - 1,563 515 - -

Total (1,953) 22,637 12,918 1,888 -Decisions taken but not yetannounced - - - - -1. The funding DIBP will receive in 2013-14 for this measure is $15.5 million for administered and

$0.3 million for departmental, a total of $15.8 million. The difference is due to decisions taken prior to Budget but not yet announced.

2. DIBP funding in 2014-15 for this measure will reduce by $270.9 million in administered and increase by $0.9 million in departmental, and in 2015-16 increase by $401.3 million in administered and $150.2 million in departmental. This means a total reduction in 2014-15 of $270.0 million, and a total increase in 2015-16 of $551.5 million. The difference is due to decisions taken prior to Budget but not yet announced.

Prepared on a Government Financial Statistics (fiscal) basis

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1.4 MACHINERY OF GOVERNMENT CHANGES

The Administrative Arrangements Orders (AAO) of 18 September 2013 required the transfer of administrative responsibility of the Adult Migrant English Program (AMEP) functions to the Department of Industry (DOI), and Settlement and Multicultural Affairs functions to the Department of Social Services (DSS).DIBP has agreed with both DOI and DSS the funding transfers relating to these functions consistent with the AAO changes. Funding transfers have been executed in line with Section 32 of the Financial Management and Accountability Act 1997(FMA Act), and are reflected in the budget statements.

1.5 TRANSITION FROM SIX OUTCOMES TO THREE OUTCOMES

As outlined in the portfolio overview, DIBP’s purpose is to ‘build Australia’s future through the well managed entry and settlement of people’. DIBP’s outcomes and programmes have been restructured to better align business functions, simplify our approach and provide greater transparency regarding programme costs. This revised structure incorporates the Machinery of Government changes outlined in Section 1.4 above. DIBP continues to deliver programmes that contribute to national security, the economy and Australian society. The revised outcomes reflect these key dimensions of our department’s business.

Outcome 1 – Support a prosperous and inclusive Australia through managing temporary and permanent migration, entry through Australia’s borders, and Australian citizenship.

Outcome 2 – Support Australia’s international and humanitarian obligations by providing protection, resettlement and assistance to refugees and those in humanitarian need, including through arrangements with other countries.

Outcome 3 – Support Australia’s border protection through managing the stay and departure of all non-citizens.

The number of outcomes has been revised from six to three and the number of supporting programmes has been reduced from 23 to 13. For reporting purposes, the new outcome and programme structure will apply from the 2014-15 financial year. The outcome statements have been updated accordingly and a transition map for each outcome is provided below.

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Outcome 1: Transition Map

The majority of the Settlement Services for Migrants and Refugees, and Multicultural Affairs programmes transferred to the Department of Industry and the Department of Social Services as a part of the Machinery of Government changes announced on 18 September, 2013.Citizenship testing and the Translating and Interpreting Service components remained with DIBP and have been included in Outcome 1.Outcome 2: Transition Map

The Supervision and Care of Unaccompanied Humanitarian Minors and the Grant to Refugees Council of Australia components have remained with DIBP and have been included in Outcome 2. Note the Returns and Reintegration Assistance Packages component of the Regional Cooperation

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and Associated Activities programme is incorporated in Outcome 3. The remaining components are incorporated in Outcome 2 as shown above.

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Outcome 3: Transition Map

As noted previously, the Returns and Reintegration Assistance Package component of the former Regional Cooperation and Associated Activities programme has been mapped to this Outcome.

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Section 2: Outcomes and Planned Performance

2.1 OUTCOMES AND PERFORMANCE INFORMATION

Government outcomes are the intended results, impacts or consequences of actions by the government on the Australian community. Commonwealth programmes are the primary vehicle by which government agencies achieve the intended results of their outcome statements. Agencies are required to identify the programmes which contribute to government outcomes over the Budget and forward years.Each outcome is described below together with its related programmes, specifying the performance indicators and targets used to assess and monitor the performance of DIBP in achieving government outcomes.Outcome 1: Support a prosperous and inclusive Australia through managing temporary and permanent migration, entry through Australia's borders, and Australian citizenship.

Outcome 1 StrategyOutcome 1 contributes to Australia’s economic and social prosperity through the provision of visa services, inclusive and secure policy, programme development in relation to permanent migration and temporary entry, as well as a strong and cohesive Australian society through the promotion of a unifying citizenship. This will be achieved through: a cohesive, inclusive and secure policy framework that supports the

effective delivery of the government’s expectations a targeted deregulation agenda that reduces impost to industry, business

and clients policy development and programme accountability in line with the

government’s migration and visa reform agendas migration and temporary entry that contributes to economic and social

growth with enhanced integrity measures effective delivery of client services through designated channels which

meet reasonable client expectations implementation of government policy supportive of the objectives of

Australia’s immigration and citizenship law maintaining the integrity of Australia’s citizenship programme while

promoting the acquisition, and recognition within the community, of the importance of acquiring Australian citizenship

enhanced ability to acquire and use identity information through the further development of international and inter-jurisdictional agreements and the wider use of biometric technology

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DIBP Budget Statements support of law enforcement and security agencies in preventing the entry

of people who are a direct or indirect threat to the Australian community and to national security, and a contribution to the government’s efforts in relation to counter terrorism activities through the use of information, intelligence and technology

working with both national and international border agencies to develop new intelligence led, risk-based entry policies and procedures to detect and minimise identity and document fraud

contribution to whole of government initiatives to counter identity fraud, transnational organised crime and offshore emergencies.

DIBP’s progress is measured on the development and implementation of the government’s agenda including: effective skills-targeting within the permanent migration and temporary

entry programme to support industry and businesses continued enhancement of the student programme ongoing development of the working holiday, visitor and specialist entry

programmes a robust and sustainable family reunion programme a communication strategy that promotes the value and acquisition of

Australian citizenship.

DIBP’s performance will be measured by: effective deregulation of the current migration and temporary entry

programmes delivery of the 2014-15 Migration Programme within the parameters and

policy guidelines set by the Government evidence-based policy formation and decision making including relevant

research and evaluation, stakeholder input and expert opinions.

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Outcome 1 Expense Statement

Table 2.1.1 provides an overview of the total expenses for Outcome 1, by programme.Table 2.1.1 Budgeted Expenses for Outcome 1

1. Appropriation Bill (No. 1) 2014-15. 2. Departmental Appropriation combines ‘Ordinary annual services (Appropriation Bill No. 1)’ and

‘Revenue from independent sources (s31)’.3. Expenses not requiring appropriation in the budget year consist of Depreciation and Amortisation

Expense.

Contributions to Outcome 1 Programme Objectives for Programmes 1.1, 1.2 and 1.3Permanent migration and temporary entry are key contributors to Australia’s economic, demographic, cultural and social needs. Targeted migration and citizenship programmes which facilitate the lawful and orderly entry and stay of people in Australia and that respond to Australia’s changing economic, cultural and social needs, will be achieved by: delivery of the migration and citizenship programmes within the

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2013-14 2014-15Estimated Estimated

actual expensesexpenses

$'000 $'000Programme 1.1: Border ManagementAdministered expenses

Ordinary annual services 1 15,922 5,165

Total for Programme 1.1 15,922 5,165 Programme 1.2: Visa and CitizenshipAdministered expenses

Ordinary annual services 1 100 200

Total for Programme 1.2 100 200 Programme 1.3: Migration, Border Management and

CitizenshipDepartmental expenses

Departmental appropriation 2 775,159 790,154 Expenses not requiring appropriation in the Budget year 3 90,686 76,359

Total for Programme 1.3 865,845 866,513 Outcome 1 Totals by appropriation typeAdministered expenses

Ordinary annual services 1 16,022 5,365 Departmental expenses


Total expenses for Outcome 1 881,867 871,878 2013-14 2014-15

Average Staffing Level (number) 5,383 5,400


parameters set by government

Programme Objective (continued) delivery of the permanent skilled migration programme that meets the

needs of industry, businesses and employers implementation of strategies to strengthen the economic, budgetary,

cultural and social benefits achieved from permanent migration and temporary entry

delivery of the permanent family migration programme that supports immediate family reunification

the protection of the Australian people and health system from potential health risks arising from migration

promote the value of Australian citizenship.Office of the MARA (OMARA)OMARA works collaboratively with its stakeholders to achieve the following objectives: consumers understand their rights and agents understand their

obligations under the regulatory framework only suitable persons are registered as migration agents, and

unsuitable persons are refused registration or re-registration registered migration agents maintain appropriate knowledge and skills

to enable them to provide accurate and timely advice to consumers registered migration agents are monitored to ensure the integrity of

their conduct and quality of the immigration assistance provided to consumers

consumers of the services of registered, or formerly registered, migration agents are provided with an efficient and effective complaints handling service.

Table 2.2.1: Programme Expenses for Outcome 1

1. Expenses not requiring appropriation in the budget year consist of Depreciation and Amortisation Expense.

27

2013-14 2014-15 2015-16 2016-17 2017-18Estimated Budget Forw ard Forw ard Forw ard

actual Estimate Estimate Estimate$'000 $'000 $'000 $'000 $'000

Annual Administered Expenses 16,022 5,365 4,346 200 200 Annual Departmental Expenses 775,159 790,154 845,458 846,066 861,603 Expenses not requiring appropriation

in the Budget year 1 90,686 76,359 74,265 74,265 74,265

Total programme expenses 881,867 871,878 924,069 920,531 936,068


Table 2.3.1: Programme Component Expenses for Outcome 1

28

2013-14 2014-15 2015-16 2016-17 2017-18Estimated Budget Forward Forward Forward


Programme 1.1: Border ManagementAnnual administered expenses

Enhanced Border Management 15,922 5,165 4,146 - - Total administered expenses

Programme 1.1 15,922 5,165 4,146 - - - - - - - Programme 1.2: Visa and Citizenship

Annual administered expensesCitizenship Testing 100 200 200 200 200

Total administered expenses Programme 1.2 100 200 200 200 200

- - - - - Programme 1.3: Migration, Border Management and Citizenship

Annual departmental expensesEconomic Migration 118,738 115,435 122,013 122,321 133,063 Family Migration 121,039 121,876 132,572 136,256 136,040 Resident Return Visas, Former Resident

Visas, Australian Declaratory Visasand Certificates of Evidence ofResident Status 25,228 24,298 25,153 25,237 25,138

Students 85,982 86,056 94,935 95,470 95,478 Temporary Residents (Economic) 85,443 86,349 90,592 90,956 90,654 Temporary Residents (Non–economic) 18,608 16,931 17,484 17,495 17,881 Visitors and Working Holiday Makers 114,154 118,453 121,094 121,594 121,516 Visitors and Working Holiday Makers - ETAs 28,255 26,996 28,252 28,274 28,033 Regulation of migration agents 6,140 6,040 5,996 6,015 6,076 Borders 106,885 108,402 111,963 104,113 105,581 Identity 50,301 47,426 53,469 53,838 54,066 Translating and Interpreting Service -

On-site Interpreting 33,078 36,263 39,814 41,775 43,906 Translating and Interpreting Service -

Telephone Interpreting 6,578 7,019 7,588 7,948 8,334 Decision on Citizenship Status 61,234 61,048 64,220 64,446 65,425 Promoting the Value of Australian

Citizenship 4,182 3,921 4,578 4,594 4,678 Total departmental expenses

Programme 1.3 865,845 866,513 919,723 920,331 935,868 - - - - - Total administered expenses 16,022 5,365 4,346 200 200

Total departmental expenses 865,845 866,513 919,723 920,331 935,868

Total Programme expenses Outcome 1 881,867 871,878 924,069 920,531 936,068


Programme DeliverablesThe Visa, Migration, Borders and Citizenship Programmes will: continue to develop and implement, through evidence-based

permanent migration and temporary entry analysis, strategies to support government priorities, including social, economic, budgetary and international imperatives, to better meet the needs of business, education and tourism

deliver the Migration Programme within government targets whilst maintaining programme integrity and intention

finalise visa applications within standards and according to applicable priority processing directions

ensure temporary entry and permanent migration do not increase health risks or costs to the Australian community

increase the use of biometrics and identity management services to facilitate the entry of genuine travelers and to detect and deter those who pose a risk

promote a high level of confidence in the accurate identification of people entering and departing Australia and those likely to threaten the national interest

contribute to whole of government efforts to combat people smuggling

continue to provide a communication strategy that promotes the value of Australian citizenship and encourages eligible non-citizens to become Australian citizens.

Programme Deliverables - OMARAOMARA will: ensure only suitable persons are registered as migration agents, and

unsuitable persons are refused registration or re-registration maintain a quality assistance and monitoring framework for

registered migration agents and continuing professional development of providers

ensure all complaints about service of registered, or formally registered migration agents are appropriately addressed in line with transparent complaint handling criteria including referral to other relevant agencies

pursue improvements to communications that increase consumers’ understanding of their rights and agents’ understanding of their obligations under the regulatory framework.

29


Programme 1.1 Border Management Key Performance Indicators ensure less than 0.015% of total passenger and crew arrivals are

refused immigration clearance at airports and seaports.

Programme 1.2 Migration and Citizenship Key Performance Indicators migration programme supports the government’s social agenda and

industry and business needs the student visa programme supports sustainable growth in the

international education sector in line with government priorities visitor visa policy and services continue to support global tourism and

the domestic economy Working Holiday Maker negotiations are targeted towards government

priorities temporary visa programmes support the government’s international

priorities and obligations finalise visa applications and deliver the permanent migration

programmes within government targets and according to applicable priority processing directions

data and analysis is regularly provided on the performance of visa programmes in order to support evidence based policy development and implementation

temporary entry and permanent migration does not increase the incidence of health risks or costs to the Australian community

policy development and deregulatory reform to visa programmes are implemented effectively and in a timely and cost-effective manner while supporting programme delivery and integrity

provision of high quality and timely support to key stakeholders on migration programme policy advice

our clients are able to access information about our products and services and are kept informed during the application process

percentage of refusal decisions for Australian citizenship overturned through an appeal process is less than 1%

percentage of client conferral applications decided within service delivery standards is 80%

increased awareness of, and interest in, Australian citizenship – measured through visits to the Citizenship Wizard reach 300,000.

30


Programme Key Performance Indicators

31

2012-13 2013-14 2014-15 2015-16 2016-17Actual Revised Forw ard Forw ard Forw ard

year 1 year 2 year 3The permanent Migration

P rogram is delivered withingovernment targets

Temporary and permanent migration does not increase the incidence of health risks or costs to the Australian community

SkillSelect moves to becoming the main source of independentskilled migrants

<190,000 <190,000 <190,000 <190,000 <190,000

Register 100%of applications

under all categories









Contribute to maintaining TB rates in

Australia at <6 cases per

100,000 people



100,000 people



100,000 people



100,000 people



100,000 people

Programme Key Performance Indicators - OMARA new registration or re-registration applications finalised within service

standards quality assurance and monitoring activities are conducted for

registering migration agents and continuing professional development providers efficient resolution of complaints about registered or formerly registered migration agents

information about the Authority and the use of registered migration agents is widely available to consumers.


Outcome 2: Support Australia's international and humanitarian obligations by providing protection, resettlement and assistance to refugees and those in humanitarian need, including through arrangements with other countries.

Outcome 2 Strategy To achieve this outcome, DIBP will work collaboratively with all levels of government, internationally and with stakeholders to: contribute to the resettlement of refugees and those in humanitarian

need through the delivery of the Humanitarian Programme

resettle humanitarian entrants living in protracted or refugee like situations who are in need of protection

provide visa pathways to those seeking Australia’s protection, including through the use of temporary visas for those who sought protection in Australia after arriving in an illegal manner

continue to develop policy, programme design and procedures to improve the efficiency, effectiveness, accountability and integrity of the Humanitarian Programme

strengthen the migration and border management capabilities of governments in the Asia-Pacific region and parts of South Asia and the Middle East

support international organisations providing services for irregular migrants intercepted en route to Australia.

32



Table 2.1.2 provides an overview of the total expenses for Outcome 2, by programme.

Table 2.1.2: Budgeted Expenses for Outcome 2

1. Appropriation Bill (No. 1) 2014-15.2. Departmental Appropriation combines ‘Ordinary annual services (Appropriation Bill No.1)’ and ‘Revenue

from independent sources (s31)’.3. Expenses not requiring appropriation in the budget year consist of Depreciation and Amortisation

Expense.

33



$'000 $'000Programme 2.1: Refugee and Humanitarian AssistanceAdministered expenses


Total for Programme 2.1 61,086 69,320 Programme 2.2: Refugee and Humanitarian Assistance Departmental expenses


Total for Programme 2.2 66,243 66,562 Total Programme Refugee and Humanitarian Assistance 127,329 135,882 Programme 2.3: Regional CooperationAdministered expenses


Total for Programme 2.3 75,953 80,566 Programme 2.4: Regional CooperationDepartmental expenses

Departmental appropriation 2 18,100 13,156

Total for Programme 2.4 18,100 13,156 Total Programme Regional Cooperation 94,053 93,722 Outcome 2 Totals by appropriation typeAdministered expenses

Ordinary annual services 1 137,039 149,886 Departmental expenses


Total expenses for Outcome 2 221,382 229,604 2013-14 2014-15

Average Staffing Level (number) 754 647


Contributions to Outcome 2

Programme 2.1 and 2.2: Refugee and Humanitarian Assistance – (administered and departmental)

Programme Objective deliver programmes consistent with Australia's international protection

obligations in relation to people claiming protection within Australia's jurisdiction

contribute to the resettlement of humanitarian entrants through the delivery of the annual offshore component of the Humanitarian Programme

manage an effective onshore protection framework that is consistent with government priorities and reflects Australia’s international protection obligations

ensure that the visa pathway provided to persons requiring protection is in line with government priorities

affirm Australia’s commitment to the resettlement of refugees and advance Australia’s interests on migration and refugee issues internationally

support for Unaccompanied Humanitarian Minors (UHMs) through the UHM Programme

support the Minister to fulfil his guardianship responsibilities under the Immigration Guardianship of Children Act 1946.

Programme 2.3 and 2.4: Regional Cooperation – (administered and departmental)

Programme ObjectiveTo strengthen the migration and border management capabilities of partner governments through regional cooperation and associated activities, which seek to: assist the facilitation of bona fide people movements while preventing

and deterring irregular movements, including people smuggling and trafficking, in our region and in source and transit countries

support the effective management and harmonisation of treatment of asylum seekers across the region

support international organisations providing services for irregular migrants intercepted en route to Australia.

34


Table 2.2.2: Programme Expenses Outcome 2



35



Annual Administered Expenses 137,039 149,886 119,147 58,631 57,703 Annual Departmental Expenses 80,351 76,179 81,258 99,224 100,721 Expenses not requiring appropriation

in the Budget year 1 3,992 3,539 3,595 3,595 3,595


2013-14 2014-15 2015-16 2016-17 2017-18Estimated Budget Forward Forward Forward


Programme 2.1: Refugee and HumanitarianAssistance

Annual administered expensesAllowances for persons granted temporary

visas in the Humanitarian Programme 53 53 53 53 51 Payments for the Asylum Seeker

Assistance Scheme 15,808 29,278 5,336 5,295 5,175 Application Assistance Scheme - onshore

protection 3,296 2,955 3,039 3,093 3,044 Initiatives to address the situation of

displaced persons and promote sustainable returns 700 249 - - -

International Organisation for Migration -contribution 762 762 762 762 762

Refugee and humanitarian passage,associated costs and related services 18,966 16,778 17,323 17,368 16,968

Secretariat for Inter-GovernmentalConsultations on migration, asylumand refugees - membership contribution 134 134 134 134 134

Grant to Refugees Council of Australia 140 140 140 140 140 Supervision and welfare for

Unaccompanied Humanitarian Minors 21,227 18,971 15,933 3,929 3,884

Total administered expensesProgramme 2.1 61,086 69,320 42,720 30,774 30,158


Table 2.3.2: Programme Component Expenses for Outcome 2 (continued)

36



Programme 2.2: Refugee and HumanitarianAssistance

Annual departmental expensesRefugee and Humanitarian Assistance 34,896 36,024 40,277 57,963 58,693 Temporary Protection and Protection

Visas on-shore 31,347 30,539 33,564 33,632 34,202

Total departmental expensesProgramme 2.2 66,243 66,562 73,840 91,594 92,894

Total Programme Refugee and HumanitarianAssistance 127,329 135,882 116,560 122,368 123,052

Programme 2.3: Regional CooperationAnnual administered expenses

Regional Cooperation and Capacity Building 73,149 78,775 76,427 27,857 27,545

Regional Support Off ice 1,753 1,791 - - - Combatting People Smuggling- Address

irregular migration in region 1,051 - - - -


Programme 2.4: Regional CooperationAnnual departmental expenses

Regional Cooperation 18,100 13,156 11,013 11,225 11,422


Total Programme Regional Cooperation 94,053 93,722 87,440 39,082 38,967 Total administered expenses 137,039 149,886 119,147 58,631 57,703 Total departmental expenses 84,343 79,718 84,853 102,819 104,316 Total Programme expenses Outcome 2 221,382 229,604 204,000 161,450 162,019


Programme 2.1 and 2.2 Deliverables deliver a Humanitarian Programme of 13,750 places deliver at least 1,000 visas through the Women at Risk subclass the onshore component of the Humanitarian Programme is delivered in

line with agreed planning levels legislation and policy changes that strengthen the integrity of

Australia’s onshore protection framework legislation to implement a Temporary Protection Visa for those

requiring Australia’s protection who arrived in Australia illegally processing of the legacy cohort of persons who arrived in Australia as

Illegal Maritime Arrivals (IMAs) legal services for decision makers, policy makers and government that

ensure that the onshore protection framework is appropriately managed

care and supervision services for eligible UHMs.

Programme 2.1 and 2.2 Key Performance Indicators Australia continues to be a leading resettlement country in terms of

numbers of people resettled Australia’s international protection obligations are reflected in an

effective onshore protection framework including articulated policies and procedures relating to the assessment of protection claims

productive working relations are maintained with international partner agencies with regard to Australia’s contribution to strengthening the international protection framework in countries other than Australia

Australia's bilateral and multilateral activity in relation to migration and refugee issues has a positive effect on managed migration and refugee issues internationally, as evidenced by internal evaluation and review outcomes.

37


Programme 2.3 and 2.4 Deliverables work collaboratively with international organisations to enhance the

migration, identity, immigration intelligence and border management capabilities of partner governments

provide assistance, training and resources to support, manage and oversee agreed bilateral and multilateral arrangements under the Regional Cooperation Framework and other measures

support for the Regional Support Office to implement a range of practical initiatives to combat people smuggling, human trafficking and transnational crime

work collaboratively with international organisations to develop policy and services for irregular migrants intercepted en route to Australia.

Programme 2.3 and 2.4 Key Performance Indicators the capacity of states to manage irregular migration through the region,

including that of asylum seekers is enhanced the Regional Support Office is effectively acting as a key coordination

point for migration management and increased protection capacity in the region.

38


Outcome 3: Support Australia's border protection through managing the stay and departure of all non-citizens.

Outcome 3 Strategy To achieve this outcome, DIBP will work collaboratively with all levels of government, internationally and with stakeholders to: support Operation Sovereign Borders, the Joint Agency Task Force and

Regional Processing Countries in the management of IMAs

resolve the status of the legacy cohort of IMAs

maximise cooperation and voluntary compliance with visa obligations and encourage timely resolution of immigration status

support the management of Australia’s borders and the integrity of Australia’s migration, humanitarian and citizenship programmes by identifying and addressing breaches of immigration and citizenship law or other irregularities

identify risks and address non-compliance through enforcement strategies including visa cancellation, detention of non-citizens and departure from Australia

identify and apply enforcement action against serious and organised crime, and non-citizens who pose a risk to the Australian community.

39



Table 2.1.3 provides an overview of the total expenses for Outcome 3, by programme.

Table 2.1.3: Budgeted Expenses for Outcome 3

40



$'000 $'000Programme 3.1: Compliance, Detention and Status

ResolutionAdministered expenses

Ordinary annual services 1 75,297 83,544 Expenses not requiring appropriation in the Budget year 3 7,942 8,135

Total for Programme 3.1 83,239 91,679

Programme 3.2: Compliance, Detention and Status Resolution

Departmental expensesDepartmental appropriation 2 187,143 186,228

Expenses not requiring appropriation in the Budget year 3 12,642 10,224

Total for Programme 3.2 199,785 196,452 Total Programme Compliance, Detention and Status

Resolution 283,024 288,131

Programme 3.3: IMA Onshore ManagementAdministered expenses

Ordinary annual services 1 1,939,240 1,448,650 Expenses not requiring appropriation in the Budget year 3 17,323 17,323

Total for Programme 3.3 1,956,563 1,465,973 Programme 3.4: IMA Onshore ManagementDepartmental expenses


Total for Programme 3.4 388,033 382,808 Total Programme IMA Onshore Management 2,344,596 1,848,781

Programme 3.5: IMA Offshore ManagementAdministered expenses

Ordinary annual services 1 646,693 756,908 Expenses not requiring appropriation in the Budget year 3 10,988 10,988

Total for Programme 3.5 657,681 767,896 Programme 3.6: IMA Offshore ManagementDepartmental expenses


Total for Programme 3.6 63,335 58,817 Total Programme IMA Offshore Management 721,016 826,713


Table 2.1.3: Budgeted Expenses for Outcome 3 (continued)

1. Appropriation Bill (No. 1) 2014-15 2. Departmental Appropriation combines ‘Ordinary annual services (Appropriation Bill No. 1)’ and

‘Revenue from independent sources (s31)’.3. Expenses not requiring appropriation in the budget year consist of Depreciation and Amortisation

Expense.

41



$'000 $'000Outcome 3 Totals by appropriation typeAdministered expenses

Ordinary annual services 1 2,661,230 2,289,102 Expenses not requiring appropriation in the Budget year 3 36,253 36,446 Departmental expenses


Total expenses for Outcome 3 3,348,636 2,963,625 2013-14 2014-15

Average Staffing Level (number) 3,167 2,857


Contributions to Outcome 3

Programme 3.1 and 3.2: Compliance, Detention and Status Resolution

Programme ObjectiveActively resolve the status of non-citizens through mechanisms to facilitate voluntary and involuntary outcomes, including departures where appropriate.Administer an effective programme of prevention, deterrence and enforcement that maximises adherence to Australian entry and stay requirements and protects the public through: targeted education, information and engagement about visa

obligations and requirements identification and response to suspected breaches of immigration and

citizenship law in Australia detection and location of persons who have no lawful authority to be in

Australia or are in breach of conditions that apply to their visa cancellation or refusal of visas to non-citizens who may present a

public risk for reasons such as their involvement in serious criminal activity or matters that relate to national security

facilitation of a substantive immigration outcome in a lawful, timely, fair and reasonable manner including through visa grant or departure from Australia.

Administer programmes and services in community and detention environments in Australia that: support the management of risks to the integrity of the migration,

humanitarian and citizenship programmes support the management of character and national security risks to the

community presented by certain non-citizens treat unlawful non-citizens with dignity and respect meet the health and other care needs of unlawful non-citizens to an

appropriate standard.

42


Programme 3.3 and 3.4: Illegal Maritime Arrival (IMA) Onshore Management

Programme ObjectiveActively resolve the status of IMAs through appropriate mechanisms to facilitate voluntary and involuntary outcomes, including departures.Administer effective programmes and strategies that support the integrity of the Australian border and advance the objectives of Operation Sovereign Borders through: transfer of eligible IMAs to an Offshore Processing Centre (OPC) facilitation of a substantive immigration outcome for IMAs in a lawful,

timely, fair and reasonable manner, including through departure from Australia.

Administer programmes and services in community and detention environments in Australia that: manage health, identity and security risks to the Australian community

relating to IMAs treat IMAs with dignity and respect provide advice to IMAs on their responsibilities under the Code of

Behaviour meet the health and other care needs of IMAs to an appropriate

standard.

Programme 3.5 and 3.6: Illegal Maritime Arrival (IMA) Offshore Management

Programme ObjectiveAdminister arrangements that assist Regional Processing Countries (RPCs) to implement the Memoranda of Understanding and Administrative Arrangements agreed with Australia, including building RPC capabilities to: manage IMAs transferred to an OPC determine the refugee status of transferees return and remove transferees settle refugees.

43


Table 2.2.3: Programme Expenses for Outcome 3



44



Annual Administered Expenses 2,661,230 2,289,102 1,787,354 1,146,692 878,527 Annual Departmental Expenses 630,847 618,892 607,581 482,964 406,266 Expenses not requiring appropriation

in the Budget year 1 56,559 55,631 54,816 54,815 54,815 Total programme expenses 3,348,636 2,963,625 2,449,751 1,684,471 1,339,608



Programme 3.1: Compliance, Detention Status Resolution

Annual administered expensesCompliance Resolution Community

Care and Assistance 9,448 13,815 10,242 10,393 10,277 Community Placement and Detention

Services 60,163 63,351 65,003 66,009 69,187 Payments under section 33 (FMA Act ) -

Act of Grace Payments 100 100 100 100 100 Recovery of Removal Charges and

Detention Costs 3,849 4,042 4,042 4,042 4,042 Foreign Fishers 9,679 10,371 10,636 10,790 10,672 - - - - -


Programme 3.2: Compliance, Detention Status Resolution

Annual departmental expensesCompliance 73,941 74,578 74,984 75,281 76,595 Community Placement and Detention

Services 26,836 25,580 27,748 27,845 28,281 Status Resolution 52,647 51,117 53,093 51,694 58,150 Returns and Removals 43,642 42,432 38,721 38,981 39,817 Foreign Fishers 2,719 2,745 2,715 2,722 2,815


Total Programme Compliance, Detention and Status Resolution 283,024 288,131 287,284 287,857 299,936


Table 2.3.3: Programme Component Expenses for Outcome 3 (continued)

45



Programme 3.3: IMA OnshoreManagement

Annual administered expensesCommunity Placements and Detention

Services - Onshore 1,954,375 1,463,696 1,160,887 726,820 461,053 Returns, Removals and Reintegration

Assistance Packages - Onshore 2,188 2,277 2,387 2,420 2,420 - - - - - Total administered expenses

Programme 3.3 1,956,563 1,465,973 1,163,274 729,240 463,473 Programme 3.4: IMA Onshore

ManagementAnnual departmental expenses

IMA Onshore Management 388,033 382,808 385,031 267,530 186,406 - - - - - Total departmental expenses

Programme 3.4 388,033 382,808 385,031 267,530 186,406 Total Programme IMA Onshore

Management 2,344,596 1,848,781 1,548,305 996,770 649,879Programme 3.5: IMA Offshore

ManagementAnnual administered expenses

Offshore Processing Services 655,494 765,619 568,117 360,144 354,802 Returns, Removals and Reintegration

Assistance Packages - offshore 2,187 2,277 2,387 2,420 2,420 - - - - - Total administered expenses

Programme 3.5 657,681 767,896 570,504 362,564 357,222 - - - - - Programme 3.6: IMA Offshore

ManagementAnnual departmental expenses

IMA Offshore Management 63,335 58,817 43,658 37,280 32,571 - - - - - Total departmental expenses

Programme 3.6 63,335 58,817 43,658 37,280 32,571 Total Programme IMA Offshore

Management 721,016 826,713 614,162 399,844 389,793Total administered expenses 2,697,483 2,325,548 1,823,801 1,183,138 914,973 Total departmental expenses 651,153 638,077 625,950 501,333 424,635

Total Programme expenses Outcome 3 3,348,636 2,963,625 2,449,751 1,684,471 1,339,608


Programme 3.1 and 3.2 Deliverables targeted information and engagement activities that deter non-citizens

from overstaying or breaching their visa conditions risk-based response to non-citizens who have breached immigration

law or pose a character or national security risk, including through visa cancellations and refusal where appropriate

health and other support services for unlawful non-citizens in immigration detention

support services for non-citizens in the community services that facilitate status resolution for unlawful non-citizens,

including voluntary return to the person’s country of origin and, where appropriate, reintegration assistance packages.

Programme 3.1 and 3.2 Key Performance Indicators voluntary compliance is maintained as the primary approach to

resolving the immigration status of non-citizens the management of lawful non-citizens and resolution of their

immigration status while they are in the community, does not lead to an unacceptable increase in non-compliance

the immigration status of the majority of non-citizens located in the Australian community for breach of immigration law is resolved in a timely way

the immigration detention network meets operational requirements and is maintained to a standard that supports the health, safety and security of detainees and staff

non-citizens in immigration detention have access to services consistent with relevant laws and standards

eligible non-citizens have appropriate access to services that supports timely return to their country of origin.

Programme 3.3 and 3.4 Deliverables transfer of eligible IMAs to an OPC) health and other support services for IMAs in immigration detention support services for IMAs in the community on Bridging Visas services that facilitate status resolution for IMAs, including voluntary

return to the person’s country of origin and, where appropriate, reintegration assistance packages.

Programme 3.5 and 3.6 Key Performance Indicators services delivered are consistent with the Memorandum of

Understanding and Administrative Arrangements agreed with Australia 46


and relevant local standards OPCs facilities are constructed and maintained in a manner that meets

operational requirements and relevant local standards.

Programme 3.3 and 3.4 Key Performance Indicators eligible IMAs are transferred to an OPC in a safe and timely manner a network of immigration detention facilities that meets operational

requirements is available and maintained to a standard that supports the health, safety and security of detainees and staff

IMAs in immigration detention and in the community receive services consistent with relevant laws and government standards

breaches of the Code of Behaviour by IMAs residing in the community are actioned in a timely manner

IMAs have appropriate access to services that support timely return to their country of origin.

47

Programme 3.5 and 3.6 Deliverables capability development support for RPCs in relation to matters covered

by the Memorandum of Understanding and Administrative Arrangements agreed with Australia

construction and maintenance of facilitates that support RPCs to manage and accommodate transferees

services that support RPCs to manage the health and welfare of transferees

services that support RPCs to ensure the safety and security of people accommodated and working within OPCs

services that support RPCs to determine the refugee status of transferees

services that assist RPCs to return or remove transferees to their country of origin

services that assist RPCs to manage settlement of transferees found to be refugees.


Table 2.1.4: Budgeted Expenses for Programmes Transferred as part of Machinery of Government change1

1. As a part of the Machinery of Government changes announced in September 2013, Settlement and Multicultural Affairs functions transferred from DIBP to Department of Social Services, and Adult Migrant English Program transferred to Department of Industry.

2. Values for 2013-14 represent the costs for DIBP of the transferred functions for part of 2013-14 until the finalisation of the transfer.

3. Ordinary annual services include Appropriation Act (No. 1) 2013-14 & Appropriation Bill (No. 3) 2013-14.

4. Departmental Appropriation combines ‘Ordinary annual services (Appropriation Act. 1 and Bill No. 3)’ and ‘Revenue from independent sources (s31)’.


48



$'0002 $'000Programme 5.1: Settlement Services for Migrants and RefugeesAdministered expenses

Ordinary annual services 3 95,461 -

Expenses not requiring appropriation in the Budget year 4 - -

Total for Programme 5.1 - Administered 95,461 -

Programme 5.1: Settlement Services for Migrants andRefugees

Departmental expensesDepartmental appropriation 5 32,257 -

Expenses not requiring appropriation in the Budget year 4 2,526 -

Total for Programme 5.1 - Departmental 34,783 - Total Programme Settlement Services for Migrants -

and Refugees 130,244 -

Program 6.1: Multicultural and Citizenship ServicesAdministered expenses

Ordinary annual services 3 489 -

Total for Programme 6.1 - Administered 489 - Program 6.1: Multicultural and Citizenship ServicesDepartmental expenses

Departmental appropriation 5 7,693 - Expenses not requiring appropriation in the Budget year 4 353 -

Total for Programme 6.1 - Departmental 8,046 - Total Programme Multicultural and Citizenship Services 8,535 - Totals by appropriation typeAdministered expenses

Ordinary annual services 3 95,950 - Expenses not requiring appropriation in the Budget year 4 - - Departmental expenses

Departmental appropriation 5 39,950 - Expenses not requiring appropriation in the Budget year 4 2,879 -

Total expenses for Programmes Transferred 138,779 -


Section 3: Explanatory Tables and Budgeted Financial Statements

3.1 EXPLANATORY TABLES

3.1.1 Movement of Administered Funds Between YearsAdministered funds can be provided for a specified period, for example under annual Appropriation Acts. Funds not used in the specified period with the agreement of the Finance Minister may be moved to a future year. Table 3.1.1 shows the movement of administered funds approved between years. Table 3.1.1: Movement of Administered Funds Between Years1

1. Figures displayed as a negative (-) represent a decrease in funds and a positive reflect an increase in funds.

3.1.2 Special AccountsSpecial Accounts provide a means to set aside and record amounts used for specified purposes. Special Accounts can be created by a Finance Minister’s Determination under the FMA Act or under separate enabling legislation. Table 3.1.2 shows the expected additions (receipts) and reductions (payments) for each account used by DIBP.Table 3.1.2: Estimates of Special Account Flows and Balances

(A) = Administered(D) = Departmental

49

2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

Outcome 3.5: Offshore Processing for Illegal Maritime Arrivals

Total Movement ofAdministered Funds (115,000) 115,000 - - -

(115,000) 115,000 - - -

Opening Closingbalance Receipts Payments Adjustments balance2014-15 2014-15 2014-15 2014-15 2014-152013-14 2013-14 2013-14 2013-14 2013-14

Outcome $'000 $'000 $'000 $'000 $'000Australian Population Multicultural and Immigration Research Program Account 1 60 - 60 - - - Section 20 FMA Act (A) 187 - 127 - 60

Total Special Accounts 2014-15 Budget estimate 60 - 60 - -

Total Special Accounts2013-14 estimated actual 187 - 127 - 60


3.1.3 Australian Government Indigenous ExpenditureDIBP has no specific Australian Government Indigenous Expenditure in 2014-15.

50


3.2 BUDGETED FINANCIAL STATEMENTS

3.2.1 Analysis of Budgeted Financial Statements An analysis of the primary source of movements between the financial statements published in the 2013-14 Portfolio Additional Estimates Statements (PAES) and the 2014-15 Portfolio Budget Statements is provided below.

Budgeted departmental comprehensive income statement

Department of Immigration and Border Protection (DIBP) is budgeting for a break-even departmental operating result, adjusted for depreciation and amortisation expense, in 2014-15.

This statement presents the expected financial result for DIBP and identifies expenses and revenues on a full accrual basis.

Expenses

In 2014-15, total departmental expenses are expected to increase from $1,465.5 million (as published in the 2013-14 PAES) to $1,584.3 million, an increase of $118.8 million. This movement reflects a decrease of $1.5 million due to the net impact of new measures in Budget and an increase of $121.2 million from other variations.

Full details of the additional funding for 2014-15 for new measures and other variations are provided in the tables presented in Section 1 of this document.

Income

In 2014-15, total departmental revenue is expected to increase from $1,366.4 million (as published in the 2013-14 PAES) to $1,485.2 million. The movement is primarily due to an increase in Revenue from Government (appropriation revenue) of $119.7 million offset by a small decrease in DIBP’s own source revenue of $0.9 million.

Budgeted departmental balance sheet

This statement reports the financial position of the department, its assets, liabilities and equity.

In 2014-15, total departmental assets are expected to decrease from $799.7 million (as published in the 2013-14 PAES) to $784.9 million. The decrease of $14.8 million is mainly due to trade and other receivables ($12.1 million) and expenditure on computer software ($5.2 million). This decrease is partially offset by an increase across a number of other asset categories ($2.5 million).

51


Equity is also expected to decrease from $388.6 million (as published in the 2013-14 PAES) to $382.5 million. The decrease of $6.1 million in departmental equity mainly reflects the change in the Accumulated Deficit in relation to the 2014-15 operating result.

Budgeted departmental statement of cash flows

The cash flow statement reports the extent and nature of cash flows, grouped according to operating, investing and financing activities.

The budgeted cash flows largely mirror the trends and impacts of the measures reported above for the income statement and balance sheet.

Capital budget statement—departmental

This statement reports the forward plan for capital expenditure.

Statement of asset movements

This statement reports the budgeted movements by asset class of the department’s non-financial assets during the current financial year.

Schedule of budgeted income and expenses administered on behalf of government

This schedule identifies the main revenue and expense items administered by the department on behalf of the government.

Expenses

In 2014-15, administered expenses are expected to decrease from $3,122.3 million (as published in the 2013-14 PAES) to $2,480.8 million, a decrease of $641.5 million. The change in administered expenses reflects an increase in government decisions of $12.5 million and a decrease of $654.0 million in other adjustments across all outcomes.

Income

In 2014-15, the department will administer the collection of revenue on behalf of the Government of $1,684.2 million, which is an increase of $3.4 million in the administered revenue estimate published in the 2013-14 PAES.

Schedule of budgeted assets and liabilities administered on behalf of government

This schedule reports assets and liabilities administered by the department on behalf of the government.

52


Schedule of budgeted administered cash flows

This schedule shows the cash flows administered on behalf of the government. The cash flows largely reflect the transactions of the schedule of income and expenses.

Schedule for administered capital budget

This statement reports the forward plan for capital expenditure.

Statement of administered asset movements

This statement reports the budgeted movements by asset class of Administered non-financial assets during the current financial year.

53


3.2 BUDGETED FINANCIAL STATEMENTS TABLES

Table 3.2.1 Comprehensive Income Statement (Showing Net Cost of Services) for the period ended 30 June

Continued on the next page

54

Estimated Budget Forw ard Forw ard Forw ardactual estimate estimate estimate estimate

2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

EXPENSESEmployee benefits 883,859 863,661 892,179 783,526 807,285 Supplier expenses 633,496 612,682 632,913 635,835 552,689 Depreciation and amortisation 124,436 99,083 96,229 96,229 96,229 Finance costs 3,424 3,399 3,805 3,662 3,498 Bad and Doubtful Debts 5,528 5,483 5,400 5,231 5,118 Write-dow n & impairment of assets - - - - - Other Expenses - - - - -

Total expenses 1,650,743 1,584,308 1,630,526 1,524,483 1,464,819 - - - - LESS: OWN-SOURCE INCOMEOwn-source revenue

Sale of goods and rendering of services 42,448 46,502 49,085 51,400 53,357 Rental income 1,983 1,684 1,736 1,798 1,730 Other 20,900 17,377 11,368 11,459 11,459

Total own-source revenue 65,331 65,563 62,189 64,657 66,546 - - - - - Gains

Sale of assets 40 40 40 40 40 Foreign exchange gains - - - - - Other 2,058 2,058 2,058 2,058 2,058

Total gains 2,098 2,098 2,098 2,098 2,098 Total own-source income 67,429 67,661 64,287 66,755 68,644 - - - - - Net cost of (contribution by)

services 1,583,314 1,516,647 1,566,239 1,457,728 1,396,175 - - - - - Revenue from Government 1,458,878 1,417,564 1,470,010 1,361,499 1,299,946

Surplus (Deficit) attributable to the Australian Government (124,436) (99,083) (96,229) (96,229) (96,229) - - - - -

Total comprehensive income (loss) (124,436) (99,083) (96,229) (96,229) (96,229)

OTHER COMPREHENSIVE INCOMEChanges in asset revaluation surplus - - - - - - - - - - Total other comprehensive income (loss) - - - - - Total comprehensive income (loss)

attributable to the Australian Government (124,436) (99,083) (96,229) (96,229) (96,229)


Table 3.2.1 Comprehensive Income Statement (Showing Net Cost of Services) for the period ended 30 June (continued)

Prepared on Australian Accounting Standards basis.

55

Note: Impact of Net Cash Apppropriation Arrangements2013-14 2014-15 2015-16 2016-17 2017-18

$'000 $'000 $'000 $'000 $'000Total Comprehensive Income

(loss) less depreciation/amortisation expenses previously funded

through revenue appropriations - - - - - less depreciation/amortisation expenses previously funded 124,436 99,083 96,229 96,229 96,229

through revenue appropriations Total Comprehensive Income

(loss) - as per the Statement of Comprehensive Income (124,436) (99,083) (96,229) (96,229) (96,229)


Table 3.2.2: Budgeted Departmental Balance Sheet (as at 30 June)

Prepared on Australian Accounting Standards basis

56


2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

ASSETSFinancial assets

Cash and cash equivalents 55,709 55,709 55,709 55,709 55,709 Trade and other receivables 316,335 323,493 332,328 332,328 332,328 Other f inancial assets 5,137 5,137 5,137 5,137 5,137

Total financial assets 377,181 384,339 393,174 393,174 393,174

Non-financial assetsLand and buildings 58,500 58,240 62,217 71,459 77,618 Property, plant and equipment 99,579 110,424 118,051 111,367 106,866 Intangibles 237,394 216,749 195,878 181,810 174,511 Other non-financial assets 15,191 15,191 15,191 15,191 15,191

Total non-financial assets 410,664 400,604 391,337 379,827 374,186 Total assets 787,845 784,943 784,511 773,001 767,360

LIABILITIESPayables

Suppliers 20,935 20,935 20,934 20,935 20,935 Other payables 84,350 103,940 99,949 112,325 105,604

Total payables 105,285 124,875 120,883 133,260 126,539

Interest bearing liabilitiesLeases 1,893 1,893 1,893 1,893 1,893

Total interest bearing liabil ities 1,893 1,893 1,893 1,893 1,893

ProvisionsEmployee provisions 262,559 242,963 246,955 234,579 241,300 Other 32,706 32,706 32,706 32,706 32,706

Total provisions 295,265 275,669 279,661 267,285 274,006

Total liabilities 402,443 402,437 402,437 402,438 402,438

Net assets 385,402 382,506 382,074 370,563 364,922

EQUITYParent entity interest

Contributed equity 685,543 774,569 861,530 946,248 1,036,836 Reserves 116,322 116,325 116,325 116,325 116,325 Retained surplus

(accumulated deficit) (416,463) (508,388) (595,781) (692,010) (788,239) Total parent entity interest 385,402 382,506 382,074 370,563 364,922 Total Equity 385,402 382,506 382,074 370,563 364,922


Table 3.2.3: Departmental Statement of Changes in Equity — Summary of Movement (Budget year 2014-15)


57

Retained Asset Other Contributed Totalearnings revaluation reserves equity/ equity

reserve capital$'000 $'000 $'000 $'000 $'000

Opening balance as at 1 July 2014Balance carried forw ard from

previous period (416,463) 116,322 - 685,543 385,402 Adjustment for changes in

accounting policies - - - - - Adjusted opening balance (416,463) 116,322 - 685,543 385,402

Comprehensive incomeOther comprehensive income - - - - -

Surplus (deficit) for the period (99,083) - - - (99,083) Other 7,158 3 - (4) 7,157

Total comprehensive income (91,925) 3 - (4) (91,926) of w hich:Attributable to the Australian Government

(91,925) 3 - (4) (91,926)

Transactions w ith ownersContributions by owners

Equity Injection - - - - - Equity Injection - Appropriation - - - 3,127 3,127 Departmental Capital Budget (DCBs) - - - 85,903 85,903

Sub-total transactions with owners - - - 89,030 89,030 Estimated closing balance

as at 30 June 2014 (508,388) 116,325 - 774,569 382,506 Closing balance attributable to the

Australian Government (508,388) 116,325 - 774,569 382,506


Table 3.2.4: Budgeted Departmental Statement of Cash Flows (for the period ended 30 June)


58


2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

OPERATING ACTIVITIESCash received

Appropriations 1,539,783 1,438,065 1,494,036 1,361,499 1,299,946 Sale of goods and rendering of services

30,319 33,907 36,140 47,505 49,950

Net GST received 61,588 59,814 66,691 60,453 57,607 Other 14,477 14,284 13,154 13,261 12,818

Total cash received 1,646,167 1,546,070 1,610,021 1,482,718 1,420,321 Cash used

Employees 877,304 890,642 889,696 797,445 802,108 Suppliers 710,876 637,623 717,517 682,568 615,628 Borrow ing costs 3,427 3,408 2,808 2,705 2,585 Other - - - - -

Total cash used 1,591,607 1,531,673 1,610,021 1,482,718 1,420,321 Net cash from (used by)

operating activities 54,560 14,397 - - - INVESTING ACTIVITIESCash received

Proceeds from sales of property,plant and equipment 30 30 - - -

Total cash received 30 30 - - - Cash used

Purchase of property, plant, equipment and intangibles 107,821 89,030 86,962 84,718 90,588

Total cash used 107,821 89,030 86,962 84,718 90,588 Net cash from (used by)

investing activities (107,791) (89,000) (86,962) (84,718) (90,588) FINANCING ACTIVITIESCash received

Contributed equity 107,821 89,030 86,962 84,718 90,588 Total cash received 107,821 89,030 86,962 84,718 90,588 Net cash from (used by)

financing activities 107,821 89,030 86,962 84,718 90,588 Net increase (decrease)

in cash held 54,590 14,427 - - - Cash and cash equivalents at the

beginning of the reporting period 1,119 41,282 55,709 55,709 55,709 Cash and cash equivalents at the

end of the reporting period 55,709 55,709 55,709 55,709 55,709


Table 3.2.5: Departmental Capital Budget Statement

Consistent with information contained in the Statement of Asset Movements and the Budgeted Statement of Cash Flows.


59


2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

CAPITAL APPROPRIATIONSCapital budget - Act No. 1 (DCB) 81,765 85,903 85,031 84,690 90,588 Equity injections - Act No. 2 26,056 3,127 1,931 28 -

Total new capital appropriations 107,821 89,030 86,962 84,718 90,588

Provided for:Purchase of non-financial assets 107,821 89,030 86,962 84,718 90,588 Annual finance lease costs - - - - -

Total Items 107,821 89,030 86,962 84,718 90,588

PURCHASE OF NON-FINANCIALASSETSFunded by capital appropriations 26,056 3,127 1,931 28 - Funded by capital appropriation - DCB 81,765 85,903 85,031 84,690 90,588

TOTAL AMOUNT SPENT 107,821 89,030 86,962 84,718 90,588

RECONCILIATION OF CASHUSED TO ACQUIRE ASSETSTO ASSET MOVEMENT TABLE

Total purchases 107,821 89,030 86,962 84,718 90,588 Total cash used to

acquire assets 107,821 89,030 86,962 84,718 90,588


Table 3.2.6: Statement of Asset Movements (2014-15)


60

Asset Category (as appropriate) Land Buildings Other Computer Total

property, sof tw are plant and and

equipment Intangibles$'000 $'000 $'000 $'000 $'000

As at 1 July 2014 Gross book value 400 77,667 142,714 652,396 873,177 Accumulated depreciation/amortisation

and impairment - (19,567) (43,135) (415,002) (477,704) Opening net book balance 400 58,100 99,579 237,394 395,473 - - - - - CAPITAL ASSET ADDITIONS Estimated expenditure on new or replacement assets By purchase - appropriation equity - 16,314 33,653 39,063 89,030 By finance lease - - - - - Total additions - 16,314 33,653 39,063 89,030 - - - - - Other movements Depreciation/amortisation expense - (16,574) (22,802) (59,707) (99,083) Other Movements - - (6) (1) (7) Total other movements - (16,574) (22,808) (59,708) (99,090) - - - - -

As at 30 June 2015 Gross book value 400 93,981 176,361 691,458 962,200 Accumulated depreciation/amortisation and impairment - (36,141) (65,937) (474,709) (576,787) Closing net book balance 400 57,840 110,424 216,749 385,413


Schedule of Administered ActivityTable 3.2.7: Schedule of Budgeted Income and Expenses Administered on Behalf of Government (for the period ended 30 June)


61


2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

EXPENSES ADMINISTERED ONBEHALF OF GOVERNMENTSuppliers 2,834,869 2,379,166 1,873,029 1,164,784 916,399Subsidies 10,483 7,463 7,616 6,711 7,211Personal benefits 39,462 57,584 30,062 33,888 12,680Grants 25,427 140 140 140 140 Depreciation and amortisation 32,404 32,404 32,405 32,404 32,404Write-dow n & impairment of assets 3,849 4,042 4,042 4,042 4,042Other expenses - - - - -

Total expenses administeredon behalf of Government 2,946,494 2,480,799 1,947,294 1,241,969 972,876

LESS:OWN-SOURCE INCOMENon-taxation revenue

Sale of goods and rendering of services - - - - -

Fees and f ines 1,649,136 1,672,307 1,689,685 1,707,046 1,724,488Other revenue 11,879 11,879 11,893 11,648 11,648

Total non-taxation revenue 1,661,015 1,684,186 1,701,578 1,718,694 1,736,136Total own-source revenues

administered on behalf of Government 1,661,015 1,684,186 1,701,578 1,718,694 1,736,136

GainsSale of assets - - - - - Foreign exchange - - - - - Reversal of previous asset w rite-dow ns and impairments - - - - -

Total gains administeredon behalf of Government - - - - -

Total own-sourced incomeadministered on behalf ofGovernment 1,661,015 1,684,186 1,701,578 1,718,694 1,736,136

Net Cost of (contribution by)services (1,285,479) (796,613) (245,716) 476,725 763,260

Surplus (Deficit) (1,285,479) (796,613) (245,716) 476,725 763,260 OTHER COMPREHENSIVE INCOME

Changes in asset revaluation - - - - - Total other comprehensive income - - - - -

Total comprehensive income (loss)

(1,285,479) (796,613) (245,716) 476,725 763,260


Table 3.2.8: Schedule of Budgeted Assets and Liabilities Administered on Behalf of Government (as at 30 June)


62


2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

ASSETS ADMINISTERED ON BEHALF OF GOVERNMENT

Financial assetsCash and cash equivalents 183,034 183,034 183,034 183,034 183,034Trade and other receivables 30,257 30,848 30,848 30,848 30,848Other financial assets 11,790 11,790 11,790 11,790 11,790

Total financial assets 225,081 225,672 225,672 225,672 225,672Non-financial assets

Land and buildings 1,261,523 1,651,522 1,822,944 1,814,295 1,809,262Property, plant and equipment 236,265 238,932 241,270 238,260 230,199 Intangibles 1,500 1,500 1,500 1,500 1,500 Other non-financial assets 104,899 104,899 104,899 104,899 104,899

Total non-financial assets 1,604,187 1,996,853 2,170,613 2,158,954 2,145,860 Total assets administered

on behalf of Government 1,829,268 2,222,525 2,396,285 2,384,626 2,371,532LIABILITIES ADMINISTERED ON

BEHALF OF GOVERNMENTPayables

Suppliers 36,855 36,855 36,855 36,855 36,855Personal benef its 15,851 15,851 15,851 15,851 15,851Grants 17,142 17,142 17,142 17,142 17,142Other payables 378,817 378,817 378,817 378,817 378,817

Total payables 448,665 448,665 448,665 448,665 448,665Provisions

Other provisions 19,306 19,306 19,306 19,306 19,306Total provisions 19,306 19,306 19,306 19,306 19,306Total liabilities administered

on behalf of Government 467,971 467,971 467,971 467,971 467,971

Net assets/(liabilities) 1,361,297 1,754,554 1,928,314 1,916,655 1,903,561


Table 3.2.9: Schedule of Budgeted Administered Cash Flows (for the period ended 30 June)


63


2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000


Sales of goods and rendering of services 1,666,663 924,659 935,708 953,019 970,461

Net GST received 67,837 67,543 65,511 19,534 30,556 Other 10,176 10,037 17,782 9,806 9,806

Total cash received 1,744,676 1,002,239 1,019,001 982,359 1,010,823 Cash used

Grant 25,427 140 140 140 140 Subsidies paid 13,618 7,463 7,616 6,711 7,211 Personal benefits 39,462 61,084 33,562 33,888 12,680 Suppliers 2,909,351 2,438,799 1,936,093 1,184,318 908,803 Other - - - - -

Total cash used 2,987,858 2,507,486 1,977,411 1,225,057 928,834 Net cash from (used by)

operating activities (1,243,182) (1,505,247) (958,410) (242,698) 81,989 INVESTING ACTIVITIESCash used

Purchase of property, plantand equipment 526,877 425,070 31,175 20,745 19,310

Total cash used 526,877 425,070 31,175 20,745 19,310 Net cash from (used by)

investing activities (526,877) (425,070) (31,175) (20,745) (19,310) FINANCING ACTIVITIESCash received

Capital injections 571,877 425,070 31,175 20,745 19,310 Total cash received 571,877 425,070 31,175 20,745 19,310 Net cash from (used by)

financing activities 571,877 425,070 31,175 20,745 19,310 Net increase (decrease) in

cash held (1,198,182) (1,505,247) (958,410) (242,698) 81,989 Cash and cash equivalents at

beginning of reporting period 6,379 176,655 183,034 183,034 183,034 Cash from Official Public Account for:

- Appropriations 3,097,985 1,990,091 1,462,144 694,298 387,053 Total 3,104,364 2,166,746 1,645,178 877,332 570,087

Cash to Official Public Account for:- Appropriations 1,723,148 478,465 503,734 451,600 469,042

Total 1,723,148 478,465 503,734 451,600 469,042 Cash and cash equivalents at end

of reporting period 183,034 183,034 183,034 183,034 183,034


Table 3.2.10: Schedule of Administered Capital Budget Statement

1. Includes a movement of funds from 2013-14 into 2014-15 of $115.0 million for Outcome 3.5.Prepared on Australian Accounting Standards basis.

64


2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

CAPITAL APPROPRIATIONSCapital budget - Act 1 (ACB) 18,630 18,711 18,772 18,857 19,310 Administered assets and

Liabilities - Act 2 503,247 291,359 12,403 1,888 - Total new capital appropriations 521,877 310,070 31,175 20,745 19,310

Provided for:Purchase of non-financial assets 521,877 310,070 31,175 20,745 19,310 Other Items - - - - -

Total Items 521,877 310,070 31,175 20,745 19,310

PURCHASE OF NON-FINANCIALASSETSFunded by capital appropriations1 508,247 406,359 12,403 1,888 - Funded by capital appropriation - ACB 18,630 18,711 18,772 18,857 19,310




acquire assets 526,877 425,070 31,175 20,745 19,310


Table 3.2.11: Statement of Administered Asset Movements (2014-15)


65

Asset Category (as appropriate) Land Buildings Other Computer Total

property, softw are plant and and

equipment Intangibles$'000 $'000 $'000 $'000 $'000

As at 1 July 2014Gross book value 71,322 1,226,864 246,942 1,500 1,546,628 Accumulated

depreciation/amortisation and impairment - (36,663) (10,677) - (47,340)

Opening net book balance 71,322 1,190,201 236,265 1,500 1,499,288 - - - - - CAPITAL ASSET ADDITIONSEstimated expenditure on

new or replacement assetsBy purchase - appropriation equity 1,140 412,237 11,693 - 425,070 Total additions 1,140 412,237 11,693 - 425,070 - - - - - Other movementsDepreciation/amortisation expense - (23,378) (9,026) - (32,404) Total other movements - (23,378) (9,026) - (32,404) - - - - - As at 30 June 2015Gross book value 72,462 1,639,101 258,635 1,500 1,971,698 Accumulated depreciation/amortisation

and impairment - (60,041) (19,703) - (79,744) Closing net book balance 72,462 1,579,060 238,932 1,500 1,891,954

Migration Review TribunalAnd

Refugee Review Tribunal

Agency resources and planned performance

MIGRATION REVIEW TRIBUNAL AND REFUGEE REVIEW TRIBUNAL



1.3 Budget Measures...........................................................................................71


Section 3: Explanatory Tables and Budgeted Financial Statements.....................763.1 Explanatory Tables........................................................................................76

3.2 Budgeted Financial Statements.....................................................................76

MRT-RRT Budget Statements

MIGRATION REVIEW TRIBUNAL AND REFUGEE REVIEW TRIBUNAL


The Migration Review Tribunal (the MRT) and the Refugee Review Tribunal (the RRT) are statutory bodies providing a final, independent merits review of visa and visa-related decisions made by the Minister or delegates of the Minister for Immigration and Border Protection.The MRT and the RRT (the tribunals) are established and operate under the Migration Act 1958 (the Migration Act). The tribunals' jurisdictions, powers and procedures are set out in the Migration Act and the Migration Regulations 1994. The tribunals comprise members (appointed by the Governor-General under the Migration Act for fixed terms) and staff (appointed under the Migration Act and employed under the Public Service Act 1999). The tribunals operate as a single agency for the purposes of the Financial Management and Accountability Act 1997.


The key strategic priorities for the tribunals are to deliver independent and timely reviews and lawful decisions.Each review has to be conducted in a way that ensures, as far as practicable, that an applicant understands the issues and has a fair opportunity to respond to any matters which might lead to an adverse outcome. The tribunals have published a Strategic Plan which sets out the tribunals’ strategic direction through to 2016.The plan outlines our commitment to providing independent, expert review of migration and refugee decisions that is efficient and accessible, and the strategies and actions which will support this.The number of reviews conducted during a year depends on the types of applications that are made, the availability of members, staff resources and impacts that case law and legislative changes may have on the conduct of reviews. The estimates are based on the tribunals conducting 18,000 reviews in 2014-15 with any adjustments based on actual demand to be proposed at additional estimates. .

70


1.2 AGENCY RESOURCE STATEMENT

Table 1.1 shows the total resources from all sources. The table summarises how resources will be applied by outcome and by administered and departmental classification.Table 1.1: MRT-RRT Resource Statement — Budget Estimates for 2014-15 as at Budget May 2014

1. Appropriation Bill (No. 1) 2014-15.2. Estimated adjusted balance carried from previous year for annual appropriations.3. Includes an amount of $1.3 million in 2013-14 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'.

Reader note: All figures are GST exclusive.

1.

71

Estimate Proposed Total Actualof prior + at Budget = estimate available


2014-15 2014-15 2014-15 2013-14$'000 $'000 $'000 $'000


Departmental appropriationPrior year departmental appropriation2 27,600 - 27,600 -Departmental appropriation3 - 60,660 60,660 84,068- -

- -

Total ordinary annual services 27,600 60,660 88,260 84,068- --

-Other services Departmental non-operating

Equity injections - - - 41Total - - - 41- - - -

Total other services - - - -- - - -Total net resourcing

for MRT-RRT 27,600 60,660 88,260 84,109


1.3 BUDGET MEASURES

Table 1.2 summarises new government measures taken since the 2013-14 Mid-Year Economic and Fiscal Outlook (MYEFO). Table 1.2: MRT-RRT 2014-15 Budget measuresPart 1: Measures announced since the 2013-14 MYEFO

Prepared on a Government Finance Statistics (fiscal) basis.

72

Programme 2013-14 2014-15 2015-16 2016-17 2017-18

$'000 $'000 $'000 $'000 $'000

Expense measuresIncreased Eff iciency Dividend

Departmental expenses - (152) (305) (458) (455)

Total - (152) (305) (458) (455)

Total expense measures - (152) (305) (458) (455)


Outcome 1: To provide correct and preferable decisions for visa applicants and sponsors through independent, fair, just, economical, informal and quick merits reviews of migration and refugee decisions.



Outcome 1 StrategyThe tribunals operate in a high-volume decision-making environment where the case law and legislation are complex and technical. In this context, fair and lawful reviews are dependent on a number of factors, including adequate numbers of skilled member and staff resources, and the success of strategies to respond to a substantial growth in caseloads.Programme ObjectiveThe MRT and the RRT are established and operate under the Migration Act. Sections 353 and 420 respectively state:

The tribunals shall, in carrying out its functions under this Act, pursue the objective of providing a mechanism of review that is fair, just, economical, informal and quick.Program ExpensesThe tribunals’ expenses are directly related to the conduct of reviews. The tribunals’ caseload is determined by the level and outcome of visa and related decisions made within DIBP. Changes in visa criteria, the demand for visas and to the tribunals’ jurisdictions may affect the number of persons who may apply to the tribunals for a review of a decision.

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Programme 1.1 DeliverablesMerits review is an administrative reconsideration of a case. The principal objective of merits review is to ensure that the correct or preferable decision is reached in each case on the facts before the review body. The decisions of the review body should also improve the general quality and consistency of decision-making, and enhance openness and accountability.

The program deliverables are essentially the decisions that the tribunals make on individual applications for review. The tribunals may set aside or vary decisions under review, substitute another decision, or remit cases to DIBP for consideration with directions. The tribunals are required to provide written statements of decision, which must set out the reasons for the decision, set out the findings on any material questions of fact, and refer to the evidence or any other material on which findings of fact were based.

The tribunals are required by law to conduct hearings at which applicants can give oral evidence and present arguments, and where other persons can give oral evidence. The tribunals are required by law to invite an applicant to comment on or respond to information or issues that may lead to a decision under review being affirmed.

The tribunals publish decisions of particular interest.

Programme 1.1 Deliverables

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actual estimate estimate estimate$'000 $'000 $'000 $'000 $'000

Cases Decided 18,000 18,000 18,000 18,000 18,000


Programme 1.1 Key Performance Indicators

Note: The key performance indicator for the for the publications of decisions has been revised from 4,500 to 3,000 for 2014-15 and subsequent years. The tribunals are required under the Migration Act to publish decisions of particular interest.

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Tribunal decisions set aside by judicial review

<5% <5% <5% <5% <5%

Bridging visa (detention cases) decided w ithin 7 w orking days

70% 70% 70% 70% 70%

RRT cases decided w ithin 90 calendar days

70% 70% 70% 70% 70%

MRT visa cancellation cases decided w ithin 150 calendar days

70% 70% 70% 70% 70%

All over MRT cases decided w ithin 350 days

70% 70% 70% 70% 70%

Complaints received per 1,000 cases

<5 <5 <5 <5 <5

Decisions published 4,500 3,000 3,000 3,000 3,000


Outcome 1 Expense StatementTable 2.1 provides an overview of the total expenses for Outcome 1.Table 2.1 Budgeted Expenses for Outcome 1

1. Departmental Appropriation consists of ‘Ordinary annual services (Appropriation Bill No. 1)

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$'000 $'000Programme 1.1: Final independent merits review of decisions concerning refugee status and the refusal or cancellation of migration and refugee visas.Administered expenses

Write-dow n of assets - bad debts 2,600 2,600Refund of application fees 5,700 5,700

Departmental expensesDepartmental appropriation 1 84,068 60,660

Total for Programme 1.1 92,368 68,960

2013-14 2014-15Average Staffing Level (number) 420 420


Section 3: Explanatory Tables and Budgeted Financial StatementsSection 3 presents explanatory tables and budgeted financial statements which provide a comprehensive snapshot of agency finances for the 2014-15 budget year. It explains how budget plans are incorporated into the financial statements and provides further details of the reconciliation between appropriations and programme expenses, movements in administered funds, special accounts and government indigenous expenditure.

3.1 EXPLANATORY TABLES

3.1.1 Movement of Administered Funds Between YearsThere was no movement of administered funds between years.3.1.2 Special AccountsThe tribunals have no special accounts. 3.1.3 Australian Government Indigenous ExpenditureThe tribunals has no indigenous expenditure.


3.2.1 Analysis of Budgeted Financial StatementsThere are no significant movements in the tribunals financial statements between budget periods.

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Table 3.2.1 Comprehensive Income Statement (Showing Net Cost of Services) (for the period ended 30 June)


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EXPENSESEmployee benefits 72,718 50,753 50,640 50,512 49,854 Supplier expenses 8,956 8,683 8,785 8,875 9,193 Depreciation and amortisation 1,231 1,231 1,231 1,850 1,850 Finance costs 80 - - - - Total expenses 82,985 60,667 60,656 61,237 60,897 - - - - - LESS: OWN-SOURCE INCOMEGainsOther 60 56 60 60 42 Total gains 60 56 60 60 42 Total own-source income 60 56 60 60 42

Net cost of (contribution by)services 82,925 60,611 60,596 61,177 60,855 - - - - -

Revenue from Government 81,694 59,380 59,365 59,327 59,005 - -* -* -* -*Surplus (Deficit) attributable to

the Australian Government (1,231) (1,231) (1,231) (1,850) (1,850)



(loss) excluding depreciation/amortisation expenses previously funded throughrevenue appropriations. (1,231) (1,231) (1,231) (1,850) (1,850)- - - - -

less depreciation/amortisation expensespreviously funded through revenueappropriations 1,231 1,231 1,231 1,850 1,850- - - - -

Total Comprehensive Income (loss) - as per the Statement ofComprehensive Income - - - - -




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Cash and cash equivalents 229 252 (1,373) (1,373) (1,373)Trade and other receivables 39,188 39,088 39,088 39,088 39,088


Land and buildings 5,213 5,142 5,442 5,592 5,342Property, plant and equipment 2,424 2,950 3,125 3,563 3,077Intangibles 2,490 2,085 1,878 1,178 2,229Other 53 53 53 53 53

Total non-financial assets 10,180 10,230 10,498 10,386 10,701Total assets 49,597 49,570 48,213 48,101 48,416LIABILITIESPayables

Suppliers 6,088 6,088 6,088 6,088 6,088Total payables 6,088 6,088 6,088 6,088 6,088Interest bearing liabilities

Leases 101 25 25 25 25

Total interest bearing l iabilities 101 25 25 25 25Provisions

Employee provisions 11,335 11,335 11,335 11,335 11,335Other provisions 1,678 1,678 1,678 1,678 1,678

Total provisions 13,013 13,013 13,013 13,013 13,013Total liabilities 19,202 19,126 19,126 19,126 19,126Net assets 30,395 30,444 29,087 28,975 29,290EQUITYParent entity interest

Contributed equity 25,183 26,463 26,337 28,075 30,240Reserves 384 384 384 384 384Retained surplus

(accumulated deficit) 4,828 3,597 2,366 516 (1,334)Total equity 30,395 30,444 29,087 28,975 29,290


Table 3.2.3: Departmental Statement of Changes in Equity — Summary of Movement (Budget year 2014-15)


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Retained Asset Contributed Totalearnings revaluation equity/ equity

reserve capital$'000 $'000 $'000 $'000

Opening balance as at 1 July 2014 4,828 384 25,183 30,395Surplus (deficit) for the period (1,231) - - (1,231)

Total comprehensive incomerecognised directly in equity 3,597 384 25,183 29,164

Transactions with ownersContributions by owners

Appropriation (departmental

capital budget) - - 1,280 1,280Sub-total transactions with owners 3,597 384 26,463 30,444

Estimated closing balanceas at 30 June 2015 3,597 384 26,463 30,444




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Appropriations 81,726 59,480 59,365 59,327 59,005Total cash received 81,726 59,480 59,365 59,327 59,005Cash used

Employees 72,718 50,753 50,640 50,512 49,854Suppliers 8,896 8,617 8,725 8,815 9,151Borrow ing costs 80 - - - -

Total cash used 81,694 59,370 59,365 59,327 59,005Net cash from (used by)

operating activities 32 90 - - - INVESTING ACTIVITIESCash used

Purchase of property, plant and equipment 1,974 1,271 1,509 1,738 2,165

Total cash used 1,974 1,271 1,509 1,738 2,165Net cash from (used by)

investing activities (1,974) (1,271) (1,509) (1,738) (2,165)FINANCING ACTIVITIESCash received

Contributed equity 2,056 1,280 (116) 1,738 2,165Total cash received 2,056 1,280 (116) 1,738 2,165Cash used

Repayments of borrow ings 162 76 - - - Total cash used 162 76 - - - Net cash from (used by)

financing activities 1,894 1,204 (116) 1,738 2,165Net increase (decrease)

in cash held (48) 23 (1,625) - - Cash and cash equivalents at the

beginning of the reporting period 277 229 252 (1,373) (1,373)Cash and cash equivalents at the

end of the reporting period 229 252 (1,373) (1,373) (1,373)




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CAPITAL APPROPRIATIONSCapital budget - Bill 1 (DCB) 2,367 1,280 1,844 2,238 2,269

Total capital appropriations 2,367 1,280 1,844 2,238 2,269 - - - - - Total new capital appropriationsRepresented by:

Purchase of non-financial assets 2,367 1,280 1,844 2,238 2,269 Total Items 2,367 1,280 1,844 2,238 2,269 - - - - - PURCHASE OF NON-FINANCIAL

ASSETSFunded by capital appropriation - DCB 2,367 1,280 1,844 2,238 2,269

TOTAL 2,367 1,280 1,844 2,238 2,269 0 - 0 0 0



acquire assets 2,367 1,280 1,844 2,238 2,269




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Asset Category (as appropriate) Buildings Other property, Computer Total

plant and software andequipment intangibles

$'000 $'000 $'000 $'000As at 1 July 2014Gross book value 7,836 3,256 8,049 19,141Accumulated depreciation/amortisation

and impairment (2,623) (832) (5,559) (9,014)Opening net book balance 5,213 2,424 2,490 10,127CAPITAL ASSET ADDITIONSEstimated expenditure on

new or replacement assetsBy purchase - appropriation ordinary

annual services 30 955 295 1,280Total additions 30 955 295 1,280Other movementsAssets held for sale or in a disposal

group held for saleDepreciation/amortisation expense 102 429 700 1,231Total other movements 102 429 700 1,231As at 30 June 2015Gross book value 7,867 4,211 8,344 20,422Accumulated depreciation/amortisation

and impairment (2,725) (1,261) (6,259) (10,245)Closing net book balance 5,142 2,950 2,085 10,177






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INCOME ADMINISTERED ONBEHALF OF GOVERNMENT

RevenueNon-taxation revenue

Fees 28,431 26,431 26,431 26,400 26,400Total non-taxation revenue 28,431 26,431 26,431 26,400 26,400Total income administered

on behalf of Government 28,431 26,431 26,431 26,400 26,400EXPENSES ADMINISTERED ON

BEHALF OF GOVERNMENTBad Debts - RRT Post Decision Fees 2,600 2,600 2,600 2,600 2,600Refunds - MRT Application Fees 5,700 5,700 5,700 5,700 5,700

Total expenses administeredon behalf of Government 8,300 8,300 8,300 8,300 8,300



ASSETS ADMINISTERED ON BEHALF OF GOVERNMENT

Financial assetsCash and cash equivalents 123 123 123 123 123Receivables 2,058 2,058 2,058 2,058 2,058

Total financial assets 2,181 2,181 2,181 2,181 2,181Total assets administered

on behalf of Government 2,181 2,181 2,181 2,181 2,181LIABILITIES ADMINISTERED ON

BEHALF OF GOVERNMENTTotal liabilities administered

on behalf of Government - - - - -




Table 3.2.10: Schedule of Administered Capital Budget Statement

The tribunals do not have an administered capital budget.

Table 3.2.11: Statement of Administered Asset Movements (2014-15)

The tribunals do not have an administered capital budget.

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Rendering of services 25,831 23,831 23,831 23,800 23,800Total cash received 25,831 23,831 23,831 23,800 23,800Cash used

Refunds 5,700 5,700 5,700 5,700 5,700Total cash used 5,700 5,700 5,700 5,700 5,700Net cash from (used by)

operating activities 20,131 18,131 18,131 18,100 18,100

Net increase (decrease) in cash held 20,131 18,131 18,131 18,100 18,100Cash and cash equivalents at

beginning of reporting period 123 123 123 123 123Total 123 123 123 123 123

Cash to Off icial Public Account for:- Appropriations 20,131 18,131 18,131 18,100 18,100Total 20,131 18,131 18,131 18,100 18,100

Cash and cash equivalents at endof reporting period 123 123 123 123 123


AUSTRALIAN CUSTOMS AND BORDER PROTECTION SERVICE

Agency resources and planned performance

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1.3 Budget Measures...........................................................................................93


Section 3: Explanatory Tables and Budgeted Financial Statements...................1173.1 Explanatory Tables......................................................................................117

3.2 Budgeted Financial Statements...................................................................120

ACBPS Budget Statements




How borders are managed can foster or impede lawful trade and travel. Border control points, systems and processes sit astride supply chains and travel pathways for both licit and illicit trade and travel.The very design of these points, systems and processes can add to economic competitiveness and productivity, by fostering rapid movement and border entry or exit. Alternatively, they can detract from competitiveness and productivity by impeding entry and exit for legitimate traders and travellers thereby diminishing the efficiency of our national infrastructure. Managed poorly they can increase national security risk and lessen community safety. The Australian border is a national asset, possessing both economic and strategic value. The border is a complex continuum, stretching onshore and offshore.The Australian Customs and Border Protection Service (ACBPS or the Service) is responsible for protecting the safety, security and commercial interests of Australians by delivering effective border protection.The increasing integration of the Australian economy into the global economy continues to place pressure on facilitation and intervention at the border. The illicit economy is driven towards globalisation by the same factors as the legitimate economy. Organised crime groups are growing and diversifying their interests as access to illicit markets expands and opportunities to disguise illicit movements increase. The increasing volume and complexity of international trade and travel can mask attempts to circumvent the rules of legitimate trade and travel and avoid revenue obligations.The Service’s core functions are to target and prevent criminality whilst fostering legitimate travel and trade and collecting border revenue and trade statistics. The Service’s capabilities have been challenged by the pace of these changes in the global environment. The Government has decided that from 1 July 2015 the Australian Border Force will come into existence as a single operational frontline border protection agency undertaking a range of operations and tasks including daily border control operations; investigations, compliance and enforcement activities; and immigration detention and removal tasks. This will create a single investigations, compliance and enforcement capability that will deal with immigration and customs infringements. The Australian Border Force

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will be positioned within the Department of Immigration and Border Protection performing the corporate, regulatory and policy functions.

In 2014-15 ACBPS will begin work to deliver reforms towards a more flexible and mobile resource deployment model. ACBPS will create the vocational streams of the future Australian Border Force, upgrade critical intelligence and analytical capabilities and improve enforcement capabilities. This will ensure that interventions at the border are intelligence-led and the future Australian Border Force can become a disciplined, uniformed and when required, armed front-line service.In 2014-15 the Service will meet the current and emerging challenges at the border through:

- establishing a Strategic Border Command to institute formal command and control of the border and improve the supporting capability to ensure systematic, informed and deliberate deployment of effort against risk

- establishing the National Border Targeting Centre to enable the participating agencies to use shared systems and information to provide a nationally coordinated approach to managing the risk posed by travellers and goods and inform better operational responses

- enhancing intelligence systems and analytical capability required to support better intelligence threat and risk assessments and the needs of the NBTC and partners

- designing a stable, scalable traveller processing platform capable of supporting next generation gates

- designing a Trusted Trader programme to foster legitimate trade- enhancing technology systems including improvements to computing

power to process massive data holdings- increasing remote area patrols and procuring three vessels- establishing a College to deliver the professional, technical and

operational training Border Force officers will need to work effectively within the future border environment.

To implement these initiatives will require finalisation of workforce planning which commenced in 2013-14. This will see a slight drop of approximately 80 ASL over 2014-15 which reflects 2013-14 Machinery of Government changes resulting in the transfer of the Anti-Dumping Commission to the Department of Industry as well as aligning officers’ skills to deliver the future Australian Border Force.In addition, the ACBPS has been provided funding of $3.7 million in 2014-15 only for the Combating people smuggling –international engagement measure. This measure provides for the continuation of effort in engagement and capacity building activity in the short to medium term to sustain the drop in Illegal Maritime Arrivals. The funding will also provide for locally engaged staff to assist with the ongoing engagement effort which

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remains crucial to permanently breaking people smuggling business models.From 2014-15 the government will provide $480.5 million over four years ($711.9 million over six years, including $438.7 million in capital funding). The cost of this measure will be met from within the existing resources of both the Service and the Department of Immigration and Border Protection and improved revenue collection of $208.2 million over four years ($346.6 million over six years) through the use of analytics and detailed data modelling, new processes for revenue collection and a targeted campaign to improve compliance.

1.2 AGENCY RESOURCE STATEMENTTable 1.1 shows the total resources from all sources. The table summarises how resources will be applied by outcome and by administered and departmental classification.Table 1.1: ACBPS Resource Statement — Budget Estimates for 2014-15 as at Budget May 2014

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2014-15 2014-15 2014-15 2013-14$'000 $'000 $'000 $'000


Departmental appropriationPrior year departmental appropriation2 191,078 - 191,078 173,500Departmental appropriation3 - 1,008,946 1,008,946 1,052,989s31 Relevant agency receipts4 - 70,208 70,208 72,666Total 191,078 1,079,154 1,270,232 1,299,155

Administered expensesOutcome 15 - 934 934 928Total - 934 934 928

Total ordinary annual services A 191,078 1,080,088 1,271,166 1,300,083Other servicesDepartmental non-operating

Equity injections - 136,905 136,905 68,534Total - 136,905 136,905 68,534

Total other services B - 136,905 136,905 68,534Total available annual

appropriations 191,078 1,216,993 1,408,071 1,368,617Special appropriationsSpecial appropriations limited

by criteria/entitlementCustoms duty and other repayments - 360,000 360,000 360,000

Total special appropriations C - 360,000 360,000 360,000Total appropriations excluding

Special Accounts 191,078 1,576,993 1,768,071 1,728,617


Table 1.1: ACBPS Resource Statement — Budget Estimates for 2014-15 as at Budget May 2014 (continued)

1. Appropriation Bill (No.1) 2014-15.2. Estimated adjusted balance carried forward from previous year.3. Includes an amount of $32.6 million in 2014-15 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'.

4. s31 Relevant Agency receipts — estimate.5. Appropriation Bill (No.2) 2014-15.6. At 30 June 2013 the balance in Special Accounts was transferred to Administered Revenue. There have

been no transactions in the Special Accounts in 2013-14. It is anticipated that Special Accounts will be revoked as at 30 June 2014. For further details on special accounts see Table 3.1.2.

All figures are GST exclusive.

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2014-15 2014-15 2014-15 2013-14$'000 $'000 $'000 $'000

Special AccountsOpening balance6 - - - -Appropriation receipts - - - -

Total Special Account D - - - -- - - -Total resourcingA+B+C+D 191,078 1,576,993 1,768,071 1,728,617Less appropriations draw n from

annual or special appropriations aboveand credited to special accountsand/or CAC Act bodies through annual appropriations - - - -

Total net resourcing for agency 191,078 1,576,993 1,768,071 1,728,617


1.3 BUDGET MEASURES

Budget measures in Part 1 relating to the ACBPS are detailed in Budget Paper No. 2 and are summarised below. Table 1.2: ACBPS 2014-15 Budget measuresPart 1: Measures announced since the 2013-14 MYEFO

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Programme 2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

Revenue measuresTaxation treatment of Biodiesel - modification Admin

Administered revenue - - (300) (300) (300)Smaller Government - strengthen and enhance Australia's border protection services Admin

Administered revenues - 17,000 52,800 69,200 69,200Reintroduction of fuel excise indexation Admin

Administered Revenue - 10,000 20,000 30,000 50,000Korea-Australia Free Trade Agreement Admin

Administered revenues - (100,000) (165,000) (180,000) (190,000)Product Stew ardship for Oil Scheme - modification to the levy Admin

Administered revenues - 8,000 7,000 8,000 9,000

Total revenue measuresAdministered - (65,000) (85,500) (73,100) (62,100)

Total - (65,000) (85,500) (73,100) (62,100)


Part 1: Measures announced since the 2013-14 MYEFO (continued)

Prepared on a Government Financial Statistics (fiscal) basis

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Programme 2013-14 2014-15 2015-16 2016-17 2017-18

$'000 $'000 $'000 $'000 $'000Expense measuresCombating people smuggling - international engagement 1.2

Departmental expenses - 3,660 - - -Donation of Bay Class vessels - Malaysia 1.1

Departmental expenses - - - - -Southern ocean f lights - monitoring of w haling and protest f leets 1.1

Departmental expenses - - - - -Eff iciency dividend - a further temporary increase of 0.25 per cent All

Administered expenses - (2) (5) (7) (7)Departmental expenses - (1,712) (3,141) (4,723) (4,567)

Operation Sovereign Borders - Special Envoy 1.1

Departmental expenses 486 515 - - -Smaller Government - strengthen and enhance Australia's border protection services All

Departmental expenses - 30,185 33,735 9,107 15,482

Total expense measuresAdministered - (2) (5) (7) (7)Departmental 486 32,648 30,594 4,384 10,915

Total 486 32,646 30,589 4,377 10,908Capital measuresEfficiency dividend - a further temporary increase of 0.25 per cent All

Departmental Capital - (161) (324) (494) (449)Smaller Government - strengthen and enhance Australia's border protection services All

Departmental Capital - (2,672) 43,018 43,480 36,463

Total capital measuresDepartmental - (2,833) 42,694 42,986 36,014

Total - (2,833) 42,694 42,986 36,014

Decisions taken but not yet announced - - - - -




Government outcomes are the intended results, impacts or consequences of actions by the government on the Australian community. Commonwealth programmes are the primary vehicle by which government agencies achieve the intended results of their outcome statements. Agencies are required to identify the programmes that contribute to government outcomes over the budget and forward years. The Service’s outcome is described below together with its related programmes, specifying the performance indicators and targets used to assess and monitor the performance of the ACBPS in achieving government outcomes. Outcome 1: The protection of the safety, security and commercial interests of Australians through border protection designed to support legitimate trade and travel and ensure collection of border revenue and trade statistics

Outcome 1 StrategyThe Service’s key strategies towards achieving Outcome 1 are: Programme 1.1 Border Enforcement manage border risks through intelligence-led interventions that enable

targeted inspection and examination of people and goods at the border, whilst streamlining border processes for legitimate trade and travel

support collaborative cross-agency civil maritime security activities including intelligence analysis, coordinated surveillance and on-water response, and working ahead of the border with international partners to provide controls for maritime security threats

continue to develop highly sophisticated and effective intelligence and targeting capabilities

partner with law enforcement agencies to address risks and vulnerabilities at the border through joint operations and sharing of intelligence.

Programme 1.2 Border Management develop and coordinate border management policies, in conjunction with

partner agencies, to deliver Australia’s customs, trade and industry policy

facilitate legitimate trade and travel by co-designing the ACBPS’s services in a way that streamlines the trade and travel experience, identifying and enhancing new business systems to maximise service delivery

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support an open economy by ensuring compliance with the rules of trade so that competition occurs on a level playing field and the benefits of competition flow through to the Australian economy.

Programme 1.3 Border-Revenue Collection maintain border-related revenue collection capabilities

improve the Service’s understanding of economic risk

assess, report, collect and pay border-related revenue, including the application of refunds, concessions and exceptions

undertake an effective risk-based compliance programme, utilising pre- and post-clearance monitoring and intervention activities to promote observance of Australian border laws as they relate to revenue reporting and payment obligations

effectively administer the Tourist Refund Scheme.

Cross-Programme strategies: foster collaboration with domestic and international partners to enable

the Service to operate across the entire border continuum

be proactive and responsive to the challenges of the border environment through the Reform Programme, transitioning to a new business model, modernising business processes and systems, augmenting workforce capability and strengthening the Service’s integrity culture and layered anti-corruption measures

operate efficiently and effectively to achieve a sustainable four-year budget across a number of diverse operational requirements by continuing to develop priority settings to align with resource allocation

maintain investment in key capital infrastructure that supports the Service’s intelligence-led approaches as well as capability to support the Service’s operations across a diverse range of activities protecting Australia’s border.

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Outcome 1 Expense StatementTable 2.1 provides an overview of the total expenses for outcome 1, by programme.Table 2.1: Budgeted Expenses for Outcome 1

1. Departmental Appropriation combines ‘Ordinary annual services (Appropriation Bill No. 1)’ and ‘Revenue from independent sources (s31)’.

2. Expenses not requiring appropriation in the budget year is made up of Depreciation Expense, Amortisation Expense, Makegood Expense and Audit Fees.

3. The finalisation of workforce planning which commenced in 2013-14 will see a slight drop of approximately 80 ASL over 2014-15 which reflects 2013-14 Machinery of Government changes resulting in the transfer of the Anti-Dumping Commission to the Department of Industry as well as aligning officers’ skills to deliver the future Australian Border Force.

Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the budget year as government priorities change.

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$'000 $'000Programme 1.1: Border EnforcementDepartmental expenses

Departmental appropriation 1 888,823 878,909Expenses not requiring appropriation in the Budget year 2 70,394 79,034

Total for Programme 1.1 959,217 957,943Programme 1.2: Border ManagementDepartmental expenses


Total for Programme 1.2 140,654 126,555Programme 1.3: Border RevenueDepartmental expenses


Total for Programme 1.3 72,535 79,075Program: Other AdministeredDepartmental expenses

Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 928 934Expenses not requiring appropriation in the Budget year 2 2,500 2,500

Total for Programme 1.1 3,428 3,434Outcome 1 Totals by appropriation typeAdministered Expenses

Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 928 934Expenses not requiring appropriation in the Budget year 2 2,500 2,500Departmental expenses

Departmental appropriation 1 1,075,214 1,055,043Expenses not requiring appropriation in the Budget year 2 97,192 108,530

Total expenses for Outcome 1 1,175,834 1,167,0072013-14 2014-15

Average Staffing Level (number)3 5,000 4,920


Contributions to Outcome 1Programme 1.1: Border Enforcement

Programme ObjectiveProtection of Australia’s border through: undertaking border activities that streamline processes for legitimate

trade and travel and prevent the illegal movement of people and goods across the border

generating awareness of activity in Australia’s maritime domain and coordinating whole-of-government efforts to mitigate, or eliminate, the risks posed by civil maritime security threats (including illegal activity in protected areas; illegal exploitation of natural resources; marine pollution; prohibited imports and exports; illegal maritime arrivals; compromise to biosecurity; piracy, robbery or violence at sea; and maritime terrorism). This includes support to the whole-of-government effort to respond to people smuggling

supporting whole-of-government delivery of integrated regulatory, transactional and physical security measures that safeguard people, goods, vessels and aircraft against border-related threats

supporting cross-jurisdictional efforts at both domestic and international levels to prevent, detect and disrupt the activities of organised crime syndicates.

Supports the following functions of partner agencies: Attorney-General’s Department — policy development and advice on

law enforcement matters/provision of information of national security value, firearms and weapons, counter-terrorism, IP infringement under the Copyright Act, prohibited and restricted goods, illegal drug interdiction, money laundering and regional operations

Australian Competition and Consumer Commission — prohibited and restricted goods (e.g. cosmetic products)

Australian Crime Commission — detection of harmful or illegal goods, intelligence relating to prohibited goods and associated investigations

Australian Federal Police — Crimes Act — illicit drugs, counterfeit credit cards, detection of harmful or illegal goods, unlawful movement of currency and associated investigations

Australian Fisheries Management Authority — responsible for the administration of legislation with respect to illegal foreign fishers

Australian Maritime Safety Authority — aviation security operations/port security, vessel operations and national search and rescue services provided by the Rescue Coordination Centre

Australian Transaction Reports and Analysis Centre (AUSTRAC) — declarations for carrying greater than $10,000 in currency, BNI (Bearer Negotiable Instruments)

Department of Agriculture — detection of prohibited and restricted goods (e.g. quarantine and bio-diversity), industry assistance schemes

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and illegal foreign fishing operations Department of Communications — imports /exports through the

international postal stream Department of Defence — counter-proliferation, prohibited and

restricted goods (e.g. strategic weapons), concessions Department of Employment — prohibited and restricted goods (e.g.

asbestos) Department of Environment — prohibited and restricted goods (e.g.

Convention on International Trade in Endangered Species of Wild Fauna and Flora)

Department of Foreign Affairs and Trade — security of Australian passport data, preferential and non-preferential trade schemes and agreements, prohibited and restricted goods (e.g. counter-proliferation goods)

Department of Health — referral of travellers who meet certain criteria, prohibited and restricted goods (e.g. Pharmaceutical Benefits Scheme (PBS) medicines), concessions, pandemic response and regional operations

Department of Immigration and Border Protection — immigration functions, illegal maritime arrivals operations and illegal foreign fishers

Department of Industry — prohibited and restricted goods (e.g. diamonds)

Department of Infrastructure and Regional Development — aviation security operations, maritime security operations including offshore oil and gas security, imported vehicles, port security and vessel and regional operations

Department of the Prime Minister and Cabinet (Office of National Assessments) — counter-terrorism

Therapeutic Goods Administration — therapeutic drugs and substances (PBS).

99


Programme Expenses programme 1.1 is budgeted to incur total expenses of $957.9 million in

2014-15, an overall decrease of $1.3 million when compared to total expenses provided in 2013-14. The decrease is a function of a reduction in annual departmental expenses of $9.9 million offset by an increase in expenses not requiring appropriation in the budget year of $8.6 million.

the reduction in funding for the departmental expenses between 2013-14 and 2014-15 and the forward estimates is the result of previous decisions of government and the net impact of new government decisions, including new funding agreed for the 2014-15 budget year for the Smaller Government - strengthen and enhance Australia’s border protection services measure ($20.1 million) offset by the reduction in funding of $1.4 million due to the Efficiency dividend – a further temporary increase of 0.25 per cent measure. The reduction between 2014-15 and 2015-16 is primarily due to the cessation of funding for the ACV Ocean Protector in June 2015 ($53.2 million).The 2014-15 budget year and forward estimates are also impacted by other minor movements in the estimates arising from parameter adjustments and whole of government savings.

the increase in expenses not requiring appropriation for Programme 1.1 from 2014-15 to 2016-17 reflects the increase in depreciation associated with the recognition of a number of maritime assets that become fully operational across these years including the Long Term Ashmore Capability (LTAC) and Cape Class Fleet and other assets funded by the Smaller Government - strengthen and enhance Australia’s border protection services measure.

Programme 1.1 expenses

1. Expenses not requiring appropriation in the budget year is made up of Depreciation Expense, Amortisation Expense, Makegood Expense, and Audit Fees.

2. $9.2 million attributed in 2013-14 relates to the 2013-14 MYEFO measures, Funding for pre-existing measures affecting the public sector (2013-14 MYEFO pge 147 ).

100


actual2 estimate estimate estimate$'000 $'000 $'000 $'000 $'000

Annual departmental expenses: 888,823 878,909 838,426 839,597 831,344 Expenses not requiring appropriation in

the Budget year 1 70,394 79,034 87,378 91,947 109,606 Total programme expenses 959,217 957,943 925,804 931,544 940,950


Programme 1.1 deliverablesProcess international air and sea passengers and crew by: undertaking pre-arrival and pre-departure risk assessments based on

advance traveller data, information and intelligence to identify potential persons of interest

assessing traveller information to provide advice about regulatory requirements

performing primary interventions on arrival and departure for identity verification, for legislative entry and exit processing and to activate secondary assessment of persons of interests

assessing travellers on arrival, including real-time officer assessment and response activities and deployment of detector dogs

performing secondary interventions on arrival and pre-departure for the assessment of persons of interest (questioning, baggage examination and personal search) and undertaking or referring for related follow-on activities.

Provide eligible travellers with the option for self-processing and clearance through automated border control at a range of Australian international airports and seaports.Undertake inspection and examination activity in the international mail, air cargo and sea cargo environments, to detect and prevent the import or export of prohibited items and control the movement of restricted items.Process vessels crossing the border by: assessing the risk of all reported vessels including performing whole-of-

government arrival and departure vessel processing functions; conducting targeted operational response1 against vessels assessed as

high risk; targeting interventions2 with reported vessels to:

– identify and deter non-compliance– inform and strengthen intelligence holdings– test intervention and targeting parameters– strengthen capabilities to deal with serious and organised crime.

Conduct land-based patrol and surveillance of the waterfront, remote areas and regional ports, including through the deployment of mobile teams.Formally investigate and potentially prosecute breaches of Australian

border laws.Evaluate and deploy a range of detection technologies.Coordinate whole-of-government efforts to mitigate, or eliminate, the risks posed by civil maritime security threats by detecting, reporting and responding to potential or actual non-compliance with relevant laws in the Australian maritime jurisdiction, including: the control and coordination of maritime domain awareness

101


conducting aerial and commercial satellite surveillance coordinating surface response vessels appropriate threat and risk assessment processing of apprehended illegal foreign fishers onshore responding to and initial processing of mainland illegal maritime

arrivals. Targeted operational response means co-ordinated operational activity against an identified target (may

include joint agency response).2 Interventions may include one or more of:

- response to a request for activity on behalf of another border / intelligence agency- physical verification / identification of travellers- planned directed overt or covert patrol activity- vessel search- covert monitoring of crew and vessel movement- intelligence collection- CCTV monitoring.

102


Programme 1.1 Deliverables

Note: Targets relating to deliverables across the forward estimates have been developed on the basis of the operational risks and environment that existed when the 2014-15 Portfolio Budget Statements were developed. Due to the dynamic nature of the operational environment, future targets may need to be varied depending on the risks faced at that time.TEU = twenty-foot equivalent unit.1. Performance cannot be forecast reliably. Actual results will be reported in the Annual Report.

103

Processing of international passengers (air and sea):

arrivals 16.848m 17.973m 18.952m 19.878m 20.849mdepartures 16.626m 17.760m 18.728m 19.644m 20.603m

Processing of international crew (air and sea):

arrivals 1.479m 1.566m 1.644m 1.714m 1.787mdepartures 1.473m 1.561m 1.640m 1.710m 1.784m

Total number of arriving travellers w ho successfully cleared automated border control systems

5.20m 5.52m 5.82m 6.12m 6.44m

Total number of departing travellers w ho successfully cleared automated border control systems1

- - - - -

Number of international vessel movements1 - - - - -Number of reported vessel arrivals1 - - - - -Number of vessels assessed as high risk1 - - - - -Number of patrols conducted1 - - - - -Number of referrals for formal investigation received1,13 - - - - -

Volume of cargo subject to inspection and examination2

Sea Cargo:number of TEU inspected 101,500 101,500 101,500 101,500 101,500number of TEU examined11 14,200 15,500 15,500 15,500 15,500

Air Cargo:number of consignments inspected11 1.54m 2.0m 2.0m 2.0m 2.0mnumber of consignments examined1 - - - - -

Mail:number of mail items inspected3,11,12 41.7m 50.0m 50.0m 50.0m 50.0mnumber of mail items examined1,4 - - - - -

Aerial surveillance coverage (square nautical miles):

ACBPS contracted aircraft and RAAF assets (square nautical miles)5 144.5m 146.0m 136.0m 136.0m 129.0m

Commercial contracted satellite (square nautical miles)7 9.6m 9.6m 9.6m 9.6m 9.6m

Southern Ocean vessel surveillance (patrol days)6,7 180 172 80 80 80

Northern w aters surveillance ACV Triton (patrol days)6,8 308 154 - - -

Ashmore Vessel (station and steaming days)9 191 320 320 320 320

ACBPS Marine Unit (patrol days)10 2,400 2,400 2,400 2,400 2,400

2017-18 Forw ard

year 3Deliverables

2013-14Estimated

actual

2014-15 Budget

2015-16 Forw ard

year 1

2016-17 Forw ard

year 2


2. All cargo is risk assessed.3. Inspection may include the use of technologies (including x-ray), detector dogs.4. Examination means physically opened by the ACBPS.5. The targets are based on the contribution made by both ACBPS and Defence Force assets. The

reduction in 2015-16 and 2016-17 reflects the cessation of funding for 2,000 aerial surveillance hours delivered by Reims aircraft in 2014-15. The targets for 2014-15 onwards are based on the premise that funding for increased surveillance hours will be fully allocated to the Dash-8 aircraft with the reduction in 2017-18 reflecting the cessation of this additional funding.

6. Deliverable for 2014-15 comprises 92 patrol days for the ACV Ocean Protector and 80 days for the ADV Ocean Shield. Funding for ACV Ocean Protector will terminate 31 December 2014.

7. Funding for the ongoing programme will be considered at a future date.8. Programme will terminate in December 2014.9. Ashmore Guardian was deployed near-permanently at the Ashmore Reef National Nature Reserve and

Cartier Island Marine Reserve until December 2013. The vessel will be replaced by a long-term capability expected to be operational in mid-2014.

10. In addition to the ACBPS Marine Unit assets, on any given day, the Australian Navy provides seven of the fourteen Armidale Class Patrol Boats in support of Operation Resolute. Another two boats can also be made available on request.

11. The increase in targets for the budget and forward years reflects the additional deliverables / appropriation for the Tackling Crime - increased cargo and mail screening at the border measure.

12. The amalgamation of previous measures (number of parcels / EMS / registered items inspected and number of letter class mail items inspected) will enable a more flexible response to shifts in risk between mail classes and more effective management of increasing volumes.

13. Formal investigation is conducted by the Investigations, Compliance and Enforcement (ICE) and Special Investigations and Programmes (SIP) branches.

104



105

2013-14Estimated

actualPercentage of passengers processed w ithin 30 minutes of joining the inw ards queue

92% 92% 92% 92% 92%

Traveller satisfaction w ith primary line services

95% 95% 95% 95% 95%

Percentage of arriving travellers w ho successfully cleared automated border control systems

30% 30% 30% 30% 30%

Percentage of departing travellers w ho successfully cleared automated border control systems1

- - - - -

Number of detections and interceptions of suspected illegal entry vessels1 - - - - -

Number of illegal maritime arrivals intercepted at sea (including ship’s crew )1,6 - - - - -

Number of mainland illegal maritime arrivals responded to and processed1 - - - - -

Number of apprehensions of illegal foreign fishing vessels3 45 45 45 45 45

Number of illegal foreign fishers apprehended and processed

400 400 400 400 400

Percentage of reported vessels risk assessed at f irst port

100% 100% 100% 100% 100%

Percentage of high risk vessels w here targeted operational responses w ere performed

100% 85-100% 85-100% 85-100% 85-100%

Number of reported vessels subject to targeted intervention activities1 - - - - -

Number and w eight of illicit tobacco and cigarette detections in the sea cargo stream1

- - - - -

Number of undeclared detections of conventional f irearms, parts and accessories and magazines1,7

- - - - -

Value of undeclared currency1 - - - - -Number and w eight of illicit drug detections1 - - - - -Percentage of referrals accepted for formal investigation4 18-25% 18-25% 18-25% 18-25% 18-25%

Percentage of high-priority cases accepted for formal investigation4 80-90% 80-90% 80-90% 80-90% 80-90%

Percentage of prosecution briefs completed as the result of a formal investigation that resulted in a conviction5

85-95% 85-95% 85-95% 85-95% 85-95%

Key Performance Indicator2014-15 Budget

2015-16 Forw ard

year 1

2016-17 Forw ard

year 2

2017-18 Forw ard

year 3

- - - -Number of arriving international air passenger referrals to the Department of Immigration and Border Protection1

-


Programme 1.1 Key Performance Indicators (continued)

Note: Targets relating to key performance indicators across the forward estimates have been developed on the basis of the operational risks and environment that existed when the 2014-15 Portfolio Budget Statements were developed. Due to the dynamic nature of the operational environment, future targets may need to be varied depending on the risks faced at that time.1. Performance cannot be forecast reliably. Actual results will be included in the Annual Report.2. Sightings of Type 3 and Type 4 fishing vessels are generated from reports by Border Protection

Command surveillance units, including ACBPS and Defence Force. The number of sightings cannot be forecast through any reliable statistical or other method. Actual sightings and the associated historical trends will be reported in the annual report.

3. The total number of apprehensions by ACBPS and Defence Force assets.4. Formal investigations are conducted by the ICE and SIP Branches and refer to suspected breaches of

Australia’s border controls.5. This indicator refers to prosecution briefs prepared in response to a formal investigation and dealt with

by the courts. Formal investigations are conducted by the ICE and SIP Branches. ‘Conviction’ includes guilty verdicts where no conviction is recorded.

6. This includes IMA’s transferred to Australian Government authorities in Australian territory.7. The term ‘Conventional Firearms’ does not include firearm categories such as imitation, airguns, BB

Guns and paintball guns, but includes all other firearms.

106

2013-14Estimated

actual

- - - - -

Number of irregular, unregulated and unreported vessels boarded in the Southern Ocean1

- - - - -

Number of irregular, unregulated and unreported vessels apprehended in the Southern Ocean1

- - - - -

Number of sightings of potentially illegal foreign fishing vessels in Australian northern w aters2

- - - - -

Number of potential irregular, unregulated and unreported vessels detected in Australia’s Exclusive Economic Zone in the Southern Ocean1

Key Performance Indicator2014-15 Budget

2015-16 Forw ard

year 1

2016-17 Forw ard

year 2

2017-18 Forw ard

year 3


Programme 1.2: Border ManagementProgramme ObjectiveThe Border Management programme provides the legislative and policy framework that underpins our Border Enforcement activities. Deliver effective border management by regulating and facilitating legitimate trade through: strategy, legislation and policy that supports the movement of

travellers and trade across the border, enables the collection of duties and taxes and supports Australian industry

improving economic competitiveness and productivity by fostering rapid movement and border entry or exit

undertaking domestic and international engagement to support the development and delivery of customs and trade strategy, policy and systems and delivery of border management services

ensuring compliance with border controls and the requirements of systems and processes.

Supports the following functions of partner agencies: Attorney-General’s Department—information of national security value,

counter-terrorism, firearms and weapons, IP infringement under the Copyright Act, illegal drug interdiction, money laundering, and other prohibited and restricted goods, policy development and advice on law enforcement matters/ provision of intelligence (ASIO)

Australian Bureau of Statistics—statistics Australian Competition and Consumer Commission—prohibited and

restricted goods (e.g. cosmetic products) Department of Agriculture—prohibited and restricted goods (e.g.

quarantine and bio-diversity), industry assistance schemes Department of Defence—counter-proliferation, prohibited and restricted

goods (e.g. strategic weapons), concessions Department of Employment —prohibited and restricted goods (e.g.

asbestos) Department of Environment—prohibited and restricted goods (e.g.

Convention on International Trade in Endangered Species of Wild Fauna and Flora)

107


Department of Foreign Affairs and Trade—preferential and non-preferential trade schemes and agreements, prohibited and restricted goods (e.g. counter-proliferation goods)

Department of Health —prohibited and restricted goods (e.g. PBS medicines), concessions and pandemic response

Department of Industry—intellectual property rights, trademarks, anti-dumping, preferential and non-preferential trade schemes, regulated, prohibited and restricted goods (e.g. diamonds), Industry assistance (e.g. Schedule 4 manufacturing concessions, TCS, Drawbacks)

Department of Infrastructure and Regional Development—imported vehicles and port security

Therapeutic Goods Administration—therapeutic drugs and substances (PBS).

Programme Expenses programme 1.2 is budgeted to incur total expenses of $126.6 million in

2014-15, an overall decrease of $14.1 million when compared to total expenses provided in 2013-14. The decrease is a function of a reduction in annual departmental expenses of $15.9 million offset by an increase in expenses not requiring appropriation in the budget year of $1.8 million.

the reduction in funding for the departmental expenses between 2013-14 and 2014-15 and the forward estimates is the result of previous decisions of government and the net impact of new government decisions including a reduction in funding due to the transfer of the Anti-Dumping Commission function to the Department of Industry and the termination of funding for the measure Combatting people smuggling – prevention and disruption activities and Reducing inbound duty free allowances for tobacco, including changes to the by-law adjustment. The reduction in funding is offset by additional funding in 2014-15 for the Smaller Government - strengthen and enhance Australia’s border protection services and Combating people smuggling - international engagement measures. The 2014-15 budget year and forward estimates are also impacted by other minor movements in the estimates arising from parameter movements and whole of government savings.

the increase in expenses not requiring appropriation from 2014-15 to 2016-17 reflects the increase in depreciation associated with the assets funded by the Smaller Government - strengthen and enhance Australia’s border protection services measure.

108




2. $1.1 million attributed in 2013-14 relates to the 2013-14 MYEFO measures, Funding for pre-existing measures affecting the public sector (2013-14 MYEFO page 147).

Programme 1.2 deliverablesRegulate and facilitate legitimate trade through: development and delivery of customs and trade strategy, legislation

and policy, including:– provision of tariff classification, valuation and rules of origin advice

services to importers and exporters– issuing broker, depot and warehouse licences

effective management of traveller and cargo management processes and information systems

provision of import and export data and statistics.Undertake effective risk-based compliance activities to promote observance of Australian border laws as they relate to the movement of cargo.

109



Annual departmental expenses: 122,504 106,562 104,190 105,356 100,504

Expenses not requiring appropriation inthe Budget year 1 18,150 19,993 21,631 22,655 27,218



Programme 1.2 deliverables

Note: Targets relating to deliverables across the forward estimates have been developed on the basis of the operational risks and environment that existed when the 2014-15 Portfolio Budget Statements were developed. Due to the dynamic nature of the operational environment, future targets may need to be varied depending on the risks faced at that time.1. These measures appear in both programmes 1.2 and 1.3 as they support both programmes.2. Performance cannot be forecast reliably. Actual results will be included in the Annual Report.3. Customs cargo control and compliance activity conducted at wharves, airports, depots, warehouses

and cargo terminal operators.4. This measure was previously described as “Number of Imported Sea Cargo Manifest Lines Reported”.

The description of the measure has been refined to reflect more accurately the statistic while maintaining the historical series. ACBPS will review key workload statistics for continuing relevance and completeness as part of the 2015-16 PBS.

110

Deliverables

2013-14Estimated

actual

2014-15 Budget

2015-16 Forw ard

year 1

2016-17 Forw ard

year 2

2017-18 Forw ard

year 3Customs broker licences:1

number of applications received2 - - - - -number issued2 - - - - -

Customs depot licences:1


Customs w arehouse licences:1


Number of tarif f classif ication, valuation and rules of origin advices completed2

Compliance activities:1

number of customs cargo control checks2,3 - - - - -

targeted import/export declarations assessed pre-clearance2 - - - - -

import/export declarations assessed pre-clearance through general monitoring program

7,000 7,000 7,000 7,000 7,000

import/export declaration lines assessed as a result of voluntary disclosures2 - - - - -

Number of customs import declarations finalised

3.7m 3.7m 3.8m 4.0m 4.1m

Number of export declarations f inalised 1.37m 1.41m 1.45m 1.50m 1.55m

Number of imported air cargo consignments reported

33.3m 40.0m 46.7m 52.4m 58.1m

Number of imported sea cargo reports4 2.8m 3.0m 3.1m 3.2m 3.4m



111

Key Performance Indicator2013-14

Estimated actual

2014-15 Budget

2015-16 Forw ard

year 1

2016-17 Forw ard

year 2

2017-18 Forw ard

year 3Proportion of customs broker licence applications processed in accordance w ith client service standards2

100% 100% 100% 100% 100%

Proportion of depot licence applications processed in accordance w ith client service standards2

100% 100% 100% 100% 100%

Proportion of w arehouse licence applications processed in accordance w ith client service standards2

100% 100% 100% 100% 100%

Proportion of tariff classif ication, valuation and rules of origin advices completed in accordance w ith client service standards

85% 85% 85% 85% 85%

Number of external merit and judicial review applications on matters, including tarif f classif ication under Schedule 4 of the Customs Tariff Act, valuation or rules of origin f inalised during the performance period w here the duty w as paid under protest under section 167 of the Customs Act 1901 1

- - - - -

Number of external merit and judicial review applications finalised that overturned an ACBPS administrative review decision w here the duty w as paid under protest1

- - - - -

Proportion of compliance activities identifying a signif icant control breach:2

customs cargo control checks1,3 - - - - -

targeted import/export declarations assessed pre-clearance1 - - - - -

Proportion of cargo (total bills) reported in line w ith legislated timeframes:

sea cargo1 - - - - -

air cargo1 - - - - -Sanctions other than prosecutions:

number of infringement notices served1,2 - - - - -

number of licences cancelled1 - - - - -

Availability of electronic cargo systems to ACBPS clients (excluding scheduled outages)

99.7% 99.7% 99.7% 99.7% 99.7%

Proportion of electronically lodged cargo documents w here a response message is transmitted w ithin client service standards4

98% 98% 98% 98% 98%


Programme 1.2 Key Performance Indicators (continued)Note: Targets relating to key performance indicators across the forward estimates have been developed on the basis of the operational risks and environment that existed when the 2014-15 Portfolio Budget Statements were developed. Due to the dynamic nature of the operational environment, future targets may need to be varied depending on the risks faced at that time.1. Performance cannot be forecast reliably. Actual results will be included in the Annual Report.2. These measures appear in both programmes 1.2 and 1.3 as they support both programmes.3. Customs cargo control and compliance activity conducted at wharves, airports, depots, warehouses

and cargo terminal operators.4. Client Service Standard for non-batched (regular) flow of industry messages is maintained at 5 minutes.

Client Service Standard for batched flow of industry messages is set at 15 minutes.

Programme 1.3: Border Revenue Collection

Programme ObjectiveEffective collection of revenue at the border by: providing assurance that the customs duty, indirect taxes and charges

payable on imported goods are correctly assessed, reported and paid, and that revenue concessions, exemptions and refunds are correctly applied

administering the Tourist Refund Scheme and collecting the Passenger Movement Charge

ensuring compliance with border revenue requirements.Supports the following functions of partner agencies: Australian Bureau of Statistics—statistics Australian Taxation Office—Goods and Services Tax, Wine Equalisation

Tax, Tourist Refund Scheme, Luxury Car Tax and other revenue Department of Agriculture– Cheese and Curd Quota Department of Industry—all concessions Department of the Treasury—excise-equivalent goods and drawbacks.

Programme Expenses

112


programme 1.3 is budgeted to incur total expenses of $79.1 million in 2014-15, an increase of $6.5 million when compared to funding provided in 2013-14. The increase is a function of an increase in annual departmental expenses of $5.7 million and expenses not requiring appropriation in the budget year of $0.9 million.

the increase in annual departmental expenses between 2013-14 and 2014-15 and subsequent movements across the forward estimates is primarily due to the funding associated with the Smaller Government - strengthen and enhance Australia’s border protection services measure. The 2014-15 Budget and forward estimate years are also impacted by adjustments resulting from parameter movements and whole of government savings.

the movement between years across the forward estimates for expenses not requiring appropriation is due to the profiling of capital that has been agreed for the Smaller Government - strengthen and enhance Australia’s border protection services measure.

113




2. $0.2 million attributed in 2013-14 relates to the 2013-14 MYEFO measures, Funding for pre-existing measures affecting the public sector (2013-14 MYEFO page 147).

Programme 1.3 deliverablesEffectively manage revenue collection by: providing assurance that border revenue administered by the ACBPS

and revenue collected on behalf of other agencies is correctly assessed, reported and paid

providing assurance revenue is protected by checking the correct application of refunds, concessions and exemptions

undertaking effective risk-based investigations and compliance activities, to promote observance of Australian border laws as they relate to the revenue reporting and payment obligations

collecting and administering the Passenger Movement Charge and the Tourist Refund Scheme.

114



Annual departmental expenses: 63,887 69,572 69,734 66,322 65,610 Expenses not requiring appropriation in

the Budget year 1 8,648 9,503 10,242 10,732 2,876 Total programme expenses 72,535 79,075 79,976 77,054 68,486


Programme 1.3 deliverables

Note: Targets relating to deliverables across the forward estimates have been developed on the basis of the operational risks and environment that existed when the 2014-15 Portfolio Budget Statements were developed. Due to the dynamic nature of the operational environment, future targets may need to be varied depending on the risks faced at that time.1. Performance or volume cannot be forecast reliably. Actual results will be included in the Annual Report.2. These measures appear in both programmes 1.2 and 1.3 as they support both programmes.3. Customs cargo control and compliance activity conducted at wharves, airports, depots, warehouses

and cargo terminal operators.

115

Deliverables2013-14

Estimated actual

2014-15 Budget

2015-16 Forw ard

year 1

2016-17 Forw ard

year 2

2017-18 Forw ard

year 3Collection of revenue associated w ith passenger movements

$850.0m $907.9m $957.4m$1,007.9m$1,059.9m

Signif icant revenues collected (including Customs Duty, Passenger Movement Charge, Import Processing Charge and GST collected)

$13,464m $14,086m $14,385m $15,507m $16,240m

Duty concessions:

Tariff Concessions System (range)$1,868m

to $2,064m

$2,028m to

$2,241m

$2,187m to

$2,417m

$2,370m to

$2,620m

$2,540m to

$2,807m

all other concessions schemes (range) $296m to $327m

$331m to $366m

$291m to $322m

$262m to $289m

$252m to $279m

Administration of the Tourist Refund Scheme:1

number of assessed refund declarations - - - - -number of approved refund declarations - - - - -value of approved refund declarations - - - - -

Administration of the Refund Scheme:1

number of assessed refund declarations - - - - -number of approved refund declarations - - - - -value of approved refund declarations - - - - -

Administration of the duty draw back number of draw back claims lodged - - - - -value of draw backs paid - - - - -

Customs broker licences:2number of applications received1 - - - - -number issued1 - - - - -

Customs depot licences:2number of applications received1 - - - - -number issued1 - - - - -

Customs w arehouse licences:2number of applications received1 - - - - -number issued1 - - - - -

Compliance activities:2number of customs cargo control checks1,3 - - - - -targeted import/export declarations assessed pre-clearance1 - - - - -

import/export declarations assessed pre-clearance through general monitoring program

7,000 7,000 7,000 7,000 7,000

import/export declaration lines assessed as a result of voluntary disclosures1 - - - - -



Note: Targets relating to key performance indicators across the forward estimates have been developed on the basis of the operational risks and environment that existed when the 2014-15 Portfolio Budget Statements were developed. Due to the dynamic nature of the operational environment, future targets may need to be varied depending on the risks faced at that time.1. Performance or volume cannot be forecast reliably. Actual results will be included in the Annual Report.2. These measures appear in both programmes 1.2 and 1.3 as they support both programmes.3. Customs cargo control and compliance activity conducted at wharves, airports, depots, warehouses and cargo

terminal operators.4. Prosecution activity related to fraud reported under programme 1.1.5. Previously this KPI recorded net revenue adjustments from investigation and compliance activities. As the

ACBPS investigation and compliance effort is focussed on detecting revenue understatements rather than revenue overstatements, the indicator has been adjusted accordingly.

116

Key Performance Indicator2013-14

Estimated actual

2014-15 Budget

2015-16 Forw ard

year 1

2016-17 Forw ard

year 2

2017-18 Forw ard

year 3Proportion of refunds under the Refund Scheme delivered in accordance w ith client service standards

90% 90% 90% 90% 90%

Proportion of draw backs delivered in accordance w ith client service standards

90% 90% 90% 90% 90%

Number of external merit and judicial review applications on refund and draw back claims finalised during the performance period 1

- - - - -

Number of external merit and judicial review applications finalised that overturned an ACBPS decision on refund or draw back claims 1

- - - - -

Number of external merit and judicial review applications finalised during the performance period on an ACBPS decision made under Part XVA of the Customs Act 1901 1

- - - - -

Number of external merit and judicial review applications finalised that overturned an ACBPS decision under Part XVA of the Customs Act 1901 1

- - - - -

Proportion of customs broker licence applications processed in accordance w ith client service standards2

100% 100% 100% 100% 100%

Proportion of depot licence applications processed in accordance w ith client service standards2

100% 100% 100% 100% 100%

Proportion of w arehouse licence applications processed in accordance w ith client service standards2

100% 100% 100% 100% 100%

Proportion of compliance activities identifying a signif icant control breach:2

customs cargo control checks 1,3 - - - - -targeted import/export declarations assessed pre-clearance 1 - - - - -

Sanctions other than prosecutions: 2,4

number of infringement notices served 1 - - - - -number of licences cancelled 1 - - - - -

Value of revenue understatements identif ied from investigation and compliance activities1,5

- - - - -


Section 3: Explanatory Tables and Budgeted Financial Statements

3.1 EXPLANATORY TABLESSection 3 presents explanatory tables and budgeted financial statements which provide a comprehensive snapshot of agency finances for the 2014-15 budget year. It explains how budget plans are incorporated into the financial statements and provides further details of the reconciliation between appropriations and programme expenses, movements in administered funds, special accounts and government indigenous expenditure.3.1.1: Movement of Administered Funds Between YearsThe ACBPS has not moved any administered funds between years.3.1.2 Special AccountsSpecial Accounts provide a means to set aside and record amounts used for specified purposes. Special Accounts can be created by a Finance Minister’s Determination under the FMA Act or under separate enabling legislation. Table 3.1.2 shows the expected additions (receipts) and reductions (payments) for each account used by ACBPS.Table 3.1.2: Estimates of Special Account Flows and Balances

(A) = Administered1. The estimates have been revised to reflect the expected cessation on 30 June 2014 of the Financial

Management and Accountability Act 1997 (FMA Act) which is being replaced by the Public Governance, Performance and Accountability Act 2013 (PGPA Act) from 1 July 2014. All legislative instruments, including Special Account determinations, made under the authority of the FMA Act automatically lose their legal effect once the FMA Act ceases. The current Special Accounts are not expected to be re-established under the PGPA Act.

117

Opening Closingbalance Receipts Payments Adjustments balance2014-15 2014-15 2014-15 2014-15 2014-152013-14 2013-14 2013-14 2013-14 2013-14

Outcome $'000 $'000 $'000 $'000 $'000Other Trust Moneys-FMA 1 - - - - -Act s20 (A) 1 - - - - -Security Deposits-FMA Act 1 - - - - -s20 (A) 1 - - - - -Services for Other Entitiesand Trust Moneys Special- 1 - - - - -FMA Act s20 (A) 1 - - - - -Total Special Accounts

2014-15 Budget estimate1 - - - - -

Total Special Accounts2013-14 estimated actual 1 - - - - -


3.1.3 Australian Government Indigenous ExpenditureThe ACBPS has three internally funded Indigenous programs: National Indigenous Programs—Indigenous Cadets and Indigenous

Graduates (funded separately) Indigenous Mariner Program – this program engages and trains Torres

Strait Islanders as Marine Crew to serve in the Torres Strait and Indigenous Ranger Program - to improve ACBPS capacity for inshore

surveillance and response to illegal foreign fishing.National Indigenous ProgramsThe ACBPS participates, where suitable candidates can be identified, in the Australian Public Service Indigenous Employment Project by recruiting into the National Indigenous Cadetship and Graduate Programs, thereby contributing to the overall increase in numbers of Indigenous employees. In 2015 ACBPS intends to have one Indigenous Graduate commencing in 2015. However, there is currently no intention to recruit any Indigenous Cadets.Graduate trainees participate in a 12-month program which offers the following: three workplace rotations a Diploma of Government and further personal skill development

workshops, and a permanent Customs Level 2 (APS 5) position on successful completion

of the program.Currently the ACBPS is not able to access the Indigenous Traineeship program as applicants for this program are assessed against the APS 1 classification level, where the entry level for ACBPS officers at the border are at the APS 3 level.Indigenous Mariner Program This an entry-level recruitment program specifically for Torres Strait Islanders to join the Customs Marine Unit for twelve months as sea-going crew. In addition to on-board marine duties, trainees are given the opportunity to attend training courses to obtain qualifications in first aid, shipboard safety and radio operation. Once the program is completed trainees can apply as part of the Level 1 recruitment rounds for ongoing positions. It is proposed to commence a recruitment campaign to engage cadets during the 2014-15 financial year. Indigenous Ranger Program ACBPS has formal and informal arrangements with many Indigenous Rangers group throughout Northern Australia. The informal arrangements include Officers from Enforcement Operations visiting many of these communities on an ad hoc basis throughout the year while conducting remote patrols (both vehicle and inshore vessel patrols). The intention of

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these patrols is to encourage the communities to watch out for potential illegal border landings and to report to ACBPS. ACBPS has formal arrangements with the Djelk Rangers in Maningrida and key islands in the Torres Strait to assist with the reporting of potential border breaches.Table 3.1.3: Australian Government Indigenous Expenditure (AGIE)

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Total ProgrammeBill Bill Special Total

No. 1 No. 2 approp approp$'000 $'000 $'000 $'000 $'000

(A) (B) (C) (D) (E)=(D) (F)Australian Customs and Border Protection ServiceOutcome 1Departmental 2014-15 529 - - 529 529 1.1, 1.4Departmental 2013-14 757 - - 757 757 1.1, 1.2Total outcome 2014-15 529 - - 529 529 -Total outcome 2013-14 757 - - 757 757 -

Total AGIE 2014-15 529 - - 529 529 -Total AGIE 2013-14 757 - - 757 757 -

Appropriations



3.2.1 Differences in Agency Resourcing and Financial StatementsThere is no material difference between the agency resourcing and financial statements.3.2.2 Analysis of Budgeted Financial StatementsDepartmentalIncome statementThe movement in appropriation revenue between 2013–14 and 2014–15 is due to the net impact of the transfer of the Anti-Dumping Commission to the Department of Industry ($60.4 million) on 27 March 2014 which implemented the government’s machinery of government changes and the impact of funding that terminates in June 2014. The reduction is offset by additional funding received in 2014–15 as part of government decisions. The net additional funding received in 2014-15 is also impacted by both savings and efficiencies agreed by government across a number of budget years and the impact of wage and price adjustments.The decrease in the revenue from government (appropriations) of $23.0 million between 2013–14 and 2014–15 is primarily due to the net impact of additional funding for the following:

- an increase of $3.7 million for the Combating people smuggling – international engagement measure impacting on 2014-15 only

- an increase of $30.2 million for the Smaller Government - strengthen and enhance Australia’s Border protection services measure.

offset by decreases in funding in 2014–15 for the following:- $1.7 million for the Efficiency dividend – a further temporary

increase of 0.25 per cent measure- $10.5 million in funding for 2013-14 reflecting an adjustment for

Funding for pre-existing measures affecting the public sector- a net reduction in funding of $10.6 million for the transfer of the

Anti-Dumping Commission from ACBPS to the Department of Industry; and

- a net reduction in funding of $1.4 million for the Revised Occupational Density Target [PRODAC] measure.

The balance of the decrease in funding between 2013–14 and 2014–15 is due to previous decisions of government and the cumulative effect of the changes in wage and price indices adjustments from both the current and prior periods. The decrease in revenue from government across the forward estimates from 2014-15 to 2015-16 is a function of the impacts of terminating measures, with the most noticeable being the cessation of the measures

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that provide funding for the leases for ACV Triton ($16.8 million) and ACV Ocean Protector ($25.0 million).In addition, the revenue from government across the forward estimates is also impacted by the change in growth of passenger volumes resulting in decreased funding received through the Passenger Workload Growth Model offset by the impact of adjustments to wage and price indices adjustments.Revenue estimated to be received from the sale of goods and services remains relatively stable between 2013–14 and 2014–15.Balance sheet The ACBPS’s net asset (equity) position for 2014-15 is estimated to be $588.5 million, representing an increase of $61.7 million from the 2013-14 revised budget position ($526.8 million). The net increase in the Service’s net equity position is due to additional funding agreed for capital investment.There is the potential for the asset and equity levels to change from budgeted levels as a result of a range of adjustments being made to the ACBPS’s balance sheet as part of the finalisation of the 2013-14 financial statements.AdministeredIncome statementIn 2014–15 the ACBPS is estimated to collect $9,269.3 million in customs duty, an increase of $240.7 million (or 2.8%) over the 2013–14 estimate. This increase is due primarily to the expected increase in revenue collections in 2014–15 across all duty categories with the exception of textiles, clothing and footwear (TCF) due to a TCF Tariff rate cut from 1 January 2015.The ACBPS will also administer the collection of $1,254.4 million in other taxes, fines and fees revenue in 2014–15. Revenue collected as other taxes, fines and fees comprises $907.9 million for the passenger movement charge and $346.5 million for the import processing charge in 2014–15. The collection of the passenger movement charge is estimated to increase by $58.0 million in 2014–15 due to the estimated growth in international passenger movements. Collections of the import processing charge in 2014–15 are estimated to be $346.5 million, an increase of $103.2 million compared to the revised budget estimate for 2013–14. The increase in revenue generated from the import processing charge reflects the full-year impact of the increase to the rate for this charge combined with the growth in imports. The ACBPS has estimated that $360.0 million will be required to be paid as customs duty refunds and drawbacks.Schedule of budgeted assets and liabilitiesThe budgeted total administered assets position for the ACBPS in 2014-15 is

$240.6 million, compared to $238.1 million in 2013-14, which is due primarily to an increase in other receivables related to customs duty.

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Total liabilities administered by the ACBPS remain steady between 2013-14 and 2014-15 and the forward years.

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DepartmentalTable 3.2.1: Comprehensive Income Statement (Showing Net Cost of Services) for the period ended 30 June

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2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

EXPENSESEmployee benefits 548,352 544,726 544,954 553,260 549,269Suppliers 527,611 511,057 468,134 458,753 448,927Depreciation and amortisation 96,443 107,790 118,513 124,596 138,962Total expenses 1,172,406 1,163,573 1,131,601 1,136,609 1,137,158

LESS: OWN-SOURCE INCOMEOwn-source revenueSale of goods and rendering of services 72,666 74,654 74,576 71,204 71,204Other 4,047 4,047 4,047 4,047 5,000Total own-source revenue 76,713 78,701 78,623 75,251 76,204

GainsOther gains 749 740 738 738 738Total gains 749 740 738 738 738Total own-source income 77,462 79,441 79,361 75,989 76,942Net cost of (contribution by)

services 1,094,944 1,084,132 1,052,240 1,060,620 1,060,216Revenue from Government 999,383 976,342 933,727 936,024 921,254

Surplus (Deficit) before income tax (95,561) (107,790) (118,513) (124,596) (138,962)Income tax expenseSurplus (Deficit) after income tax (95,561) (107,790) (118,513) (124,596) (138,962)OTHER COMPREHENSIVE INCOME

Items not subject to subsequent reclassification to profit or loss

Changes in asset revaluation surplus - - - - -

Total other comprehensive income after income tax - - - - -Total comprehensive income (loss)

attributable to the Australian Government (95,561) (107,790) (118,513) (124,596) (138,962)


Table 3.2.1: Comprehensive Income Statement (Showing Net Cost of Services) for the period ended 30 June (continued)


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(loss) excluding depreciation/amortisation expenses previously funded throughrevenue appropriations. 882 - - - -

less depreciation/amortisation expensespreviously funded through revenueappropriations 96,443 107,790 118,513 124,596 138,962

Total Comprehensive Income (loss) - as per the Statement ofComprehensive Income (95,561) (107,790) (118,513) (124,596) (138,962)




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2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000


Cash and cash equivalents 8,265 8,265 8,265 8,265 8,265Trade and other receivables 191,078 191,078 191,078 191,078 191,078Other f inancial assets 855 855 855 855 855


Land and buildings 150,580 152,367 161,765 153,806 123,059Property, plant and equipment 288,900 364,082 430,377 404,320 362,846Intangibles 178,674 163,424 172,780 189,818 202,930Inventories 2,474 2,474 2,474 2,474 2,474Other non-f inancial assets 13,214 13,214 13,214 13,214 13,214

Total non-financial assets 633,842 695,561 780,610 763,632 704,523Assets held for sale

Total assets 834,040 895,759 980,808 963,830 904,721LIABILITIESPayables

Suppliers 38,144 38,144 38,144 38,144 38,144Other payables 50,474 50,474 50,474 50,474 50,474

Total payables 88,618 88,618 88,618 88,618 88,618

ProvisionsEmployee provisions 191,645 191,646 191,645 191,644 191,643Other provisions 27,017 27,017 27,017 27,017 27,017

Total provisions 218,662 218,663 218,662 218,661 218,660Total liabilities 307,280 307,281 307,280 307,279 307,278Net assets 526,760 588,478 673,528 656,551 597,443EQUITYParent entity interest

Contributed equity 829,705 999,212 1,202,773 1,310,391 1,390,244Reserves 78,074 78,074 78,074 78,074 78,074Retained surplus

(accumulated def icit) (381,019) (488,808) (607,319) (731,914) (870,875)Total parent entity interest 526,760 588,478 673,528 656,551 597,443Total Equity 526,760 588,478 673,528 656,551 597,443


Table 3.2.3: Departmental Statement of Changes in Equity—Summary of Movement (Budget Year 2014-15)


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Retained Asset Contributed Totalearnings revaluation equity/ equity

reserve capital$'000 $'000 $'000 $'000

Opening balance as at 1 July 2013Balance carried forw ard from

previous period (381,019) 78,074 829,705 526,760Adjustment for changes in

accounting policies - - - -Adjusted opening balance (381,019) 78,074 829,705 526,760Comprehensive income

Surplus (def icit) for the period (107,790) - - (107,790)

Total comprehensive income (107,790) - - (107,790)of w hich:

Attributable to the Australian Government (488,808) 78,074 829,705 418,970Transactions w ith owners

Contributions by ownersEquity Injection - - 136,905 136,905Departmental Capital Budget (DCBs) - - 32,604 32,604

Sub-total transactions with owners - - 169,509 169,509Estimated closing balance

as at 30 June 2014 (488,808) 78,074 999,212 588,478Closing balance attributable to the Australian Government (488,808) 78,074 999,212 588,478



1. The estimated actual result for 2013-14 includes a surplus of $0.9 million.Prepared on Australian Accounting Standards basis

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2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000


Sale of Goods and Services 71,203 72,708 72,630 69,258 69,258Appropriations 992,363 975,389 932,714 935,011 921,254Net GST received 46,147 46,147 46,147 46,147 46,147Other 685 685 685 685 685

Total cash received 1,110,398 1,094,929 1,052,176 1,051,101 1,037,344Cash used

Employees 537,693 544,721 544,953 553,262 549,271Suppliers 530,573 504,061 461,076 451,692 441,926Net GST paid 46,147 46,147 46,147 46,147 46,147Taxes paid - - - - -

Total cash used 1,114,413 1,094,929 1,052,176 1,051,101 1,037,344Net cash from (used by)

operating activities (4,015) - - - -INVESTING ACTIVITIESCash received

Proceeds from sales of property,plant and equipment - - - - -

Total cash received - - - - -

Cash usedPurchase of property, plant,

equipment and intangibles 124,229 169,509 203,562 107,618 79,853Total cash used 124,229 169,509 203,562 107,618 79,853Net cash from (used by)

investing activities (124,229) (169,509) (203,562) (107,618) (79,853)FINANCING ACTIVITIESCash received

Contributed equity 129,126 169,509 203,562 107,618 79,853Total cash received 129,126 169,509 203,562 107,618 79,853Net cash used by

financing activities 129,126 169,509 203,562 107,618 79,853Net increase (decrease)

in cash held1 882 - - - -Cash and cash equivalents at the

beginning of the reporting period 7,383 8,265 8,265 8,265 8,265Cash and cash equivalents at the

end of the reporting period 8,265 8,265 8,265 8,265 8,265



1. Includes both current Bill 2 and prior year Act 2, 4 and 6 appropriations and special capital appropriations.

2. Does not include annual finance lease costs. Includes purchases from current and previous years’ departmental capital budgets.




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2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

NEW CAPITAL APPROPRIATIONSCapital budget - Act No. 1 (DCB) 60,592 32,604 28,068 29,138 13,390Equity injections - Act No. 2 68,534 136,905 175,494 78,480 66,463

Total new capital appropriations 129,126 169,509 203,562 107,618 79,853Provided for:

Purchase of non-financial assets 129,126 169,509 203,562 107,618 79,853Total Items 129,126 169,509 203,562 107,618 79,853

PURCHASE OF NON-FINANCIALASSETSFunded by capital appropriations 1 63,637 136,905 175,494 78,480 66,463Funded by capital appropriation - DCB 2 60,592 32,604 28,068 29,138 13,390



Total purchases 124,229 169,509 203,562 107,618 79,853Total cash used to

acquire assets 124,229 169,509 203,562 107,618 79,853

Asset Category (as appropriate) Land BuildingsOther property, Computer Total

plant and softw are andequipment intangibles

$'000 $'000 $'000 $'000 $'000As at 1 July 2014Gross book value 27,975 165,432 361,840 495,666 1,050,913Accumulated depreciation/amortisation

and impairment - (42,827) (72,940) (316,992) (432,759)Opening net book balance 27,975 122,605 288,900 178,674 618,154-CAPITAL ASSET ADDITIONSEstimated expenditure on

new or replacement assetsBy purchase - appropriation equity 1,454 18,689 117,264 32,102 169,509Total additions 1,454 18,689 117,264 32,102 169,509Other movementsDepreciation/amortisation expense - (18,356) (42,082) (47,352) (107,790)Total other movements - (18,356) (42,082) (47,352) (107,790)As at 30 June 2015Gross book value 29,429 184,121 479,104 527,768 1,220,422Accumulated depreciation/amortisation

and impairment - (61,183) (115,022) (364,344) (540,549)Closing net book balance 29,429 122,938 364,082 163,424 679,873




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2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

EXPENSES ADMINISTERED ONBEHALF OF GOVERNMENTSuppliers 928 934 927 915 924Write-dow n and impairment of assets 2,500 2,500 2,500 2,500 2,500

Total expenses administeredon behalf of Government 3,428 3,434 3,427 3,415 3,424

LESS:OWN-SOURCE INCOMEOw n-source revenueTaxation revenue

Customs duty 9,018,600 9,269,250 9,429,450 10,229,450 10,679,450Other taxes, f ines and fees 1,093,171 1,254,390 1,312,682 1,374,629 1,437,614

Total taxation revenue 10,111,771 10,523,640 10,742,132 11,604,079 12,117,064Non-taxation revenue

Sale of goods and rendering of services 2,500 2,500 2,500 2,500 2,500

Total non-taxation revenue 2,500 2,500 2,500 2,500 2,500Total own-source revenues

administered on behalf of Government 10,114,271 10,526,140 10,744,632 11,606,579 12,119,564

Total own-sourced incomeadministered on behalf ofGovernment 10,114,271 10,526,140 10,744,632 11,606,579 12,119,564

Net Cost of (contribution by)services (10,110,843) (10,522,706) (10,741,205) (11,603,164) (12,116,140)

Surplus (Deficit) 10,110,843 10,522,706 10,741,205 11,603,164 12,116,140Total comprehensive

income (loss) 10,110,843 10,522,706 10,741,205 11,603,164 12,116,140




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2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000

ASSETS ADMINISTERED ONBEHALF OF GOVERNMENTFinancial assets

Cash and cash equivalents 891 891 891 891 891Taxation receivables 232,401 232,401 232,401 232,401 232,401Other receivables 4,856 7,356 9,856 9,856 9,856

Total financial assets 238,148 240,648 243,148 243,148 243,148Total assets administered

on behalf of Government 238,148 240,648 243,148 243,148 243,148LIABILITIES ADMINISTERED ONBEHALF OF GOVERNMENTPayables

Other payables 11,452 11,452 11,452 11,452 11,452Total payables 11,452 11,452 11,452 11,452 11,452Interest bearing liabilities

Security deposits 2,304 2,304 2,304 2,304 2,304Total interest bearing l iabilities 2,304 2,304 2,304 2,304 2,304Total liabilities administered

on behalf of Government 13,756 13,756 13,756 13,756 13,756Net assets/(liabilities) 224,392 226,892 229,392 229,392 229,392




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2013-14 2014-15 2015-16 2016-17 2017-18$'000 $'000 $'000 $'000 $'000


Sales of goods and rendering of services 2,500 2,500 2,500 2,500 2,500

Cash from the Off icial Public Account

360,000 360,000 360,000 360,000 360,000

Taxes 10,460,871 10,881,890 11,100,182 11,962,129 12,475,114Appropriation Receipts 827 834 827 815 824

Total cash received 10,824,198 11,245,224 11,463,509 12,325,444 12,838,438Cash usedCash to the Official

Public Account 10,463,270 10,884,290 11,102,582 11,964,529 12,477,514Suppliers 928 934 927 915 924Cash used - Other 360,000 360,000 360,000 360,000 360,000

Total cash used 10,824,198 11,245,224 11,463,509 12,325,444 12,838,438Net cash used by

operating activities - - - - -INVESTING ACTIVITIESCash received

Deposits taken / (paid) - - - - -Total cash received - - - - -Net cash from

investing activities - - - - -Net increase (decrease) in

cash held - - - - -Cash and cash equivalents at

beginning of reporting period 891 891 891 891 891Cash and cash equivalents at endof reporting period 891 891 891 891 891


3.2.4 Notes to the financial statementsBasis of accountingThe budgeted financial statements have been prepared on an accrual accounting basis, having regard to Statements of Accounting Concepts, and in accordance with the Finance Minister’s Orders, Australian Accounting Standards and other authoritative pronouncements of the Australian Accounting Standards Board.DepartmentalRevenue from governmentAmounts appropriated for programmes are recognised as revenue, except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned. Appropriations receivable are recognised at their nominal amounts.Employee expensesEmployee expenses consist of salaries, leave entitlements, redundancy expenses, superannuation and non-salary benefits.Supplier expensesSupplier expenses consist of administrative costs, consultants’ costs, travel expenses and property operating expenses.CashCash includes notes and coins held and any deposits held at call with a bank or other financial institution.AssetsAssets are made up of cash, receivables, leasehold improvements and plant and equipment. All assets are held at fair value.LiabilitiesLiabilities are made up of employee salary and leave entitlements, property lease make-good provisions and amounts owed to creditors.AdministeredRevenuesAll administered revenues relate to the core operating activities performed by the ACBPS on behalf of the Australian Government, including the collection of customs duty, revenue associated with the Tourist Refund Scheme and revenue associated with the passenger movement charge.

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Glossary

GLOSSARYTerm MeaningAdministered items

Expenses, revenues, assets or liabilities managed by agencies on behalf of the Commonwealth. Agencies do not control administered items. Administered expenses include grants, subsidies and benefits. In many case, administered expenses fund the delivery of third party agencies.

Additional estimates

Where amounts appropriated at Budget time are insufficient, Parliament may appropriate more funds to portfolios through the Additional Estimates Acts.

Appropriation An authorisation by Parliament to spend monies from the Consolidated Revenue Fund, for a particular purpose.

Annual appropriation

Two appropriation Bills are introduced into Parliament in May and comprise the Budget for the financial year beginning 1 July. Further Bills are introduced later in the financial year as part of the Additional Estimates. Parliamentary Departments have their own appropriations.

Consolidated Revenue Fund

Section 81 of the Constitution stipulates that all revenue raised or money received by the Commonwealth forms the one Consolidated Revenue Fund (CRF). The CRF is not a bank account. The Official Public Accounts reflects most of the operations of the CRF.

Departmental items

Assets, liabilities, revenues and expenses that are controlled by the agency in providing programme outputs. Departmental items would generally include computers, plant and equipment assets used by agencies in providing goods and services and most employee expenses, supplier costs and other administrative expenses incurred.

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.

Expense 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.

FMA Act Financial Management and Accountability Act 1997.Migration Act Migration Act 1958.

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Acronyms

Special account

Balances existing within the CRF that are supported by standing appropriations (FMA Act section 20 and 21). 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 (section 20 FMA Act) or through an Act of Parliament (referred to in section 21 of the FMA Act).

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Glossary

ACRONYMS Acronym DescriptionACBPS Australian Customs and Border Protection ServiceAMEP Adult Migrant English ProgrammeCRF Consolidated Revenue FundDCB Departmental Capital BudgetDIBP Department of Immigration and Border ProtectionFECCA Federation of Ethnic Communities’ Councils of

AustraliaFMA Act Financial Management and Accountability Act 1997GST Goods and Services TaxHSS Humanitarian Settlement ServicesICT Information and Communication TechnologyIDC Immigration Detention CentreIGC Inter-Governmental Consultations on migration,

asylum and refugeesIMA Illegal Maritime ArrivalIOM International Organisation for MigrationKPI Key Performance IndicatorMARA Migration Agents Registration AuthorityMigration Act Migration Act 1958MP Member of ParliamentMRT-RRT Migration Review Tribunal and Refugee Review

TribunalNAATI National Accreditation Authority for Translators and

Interpreters LtdPBS Pharmaceutical Benefits SchemeRCOA Refugee Council of AustraliaSGP Settlement Grants ProgrammeTIS Translating and Interpreting ServiceUHM Unaccompanied Humanitarian MinorUNHCR United Nations High Commissioner for RefugeesVEVO Visa Entitlement Verification Online.

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