AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
For the year ended 30 June 2000
___________________________________________________________________________________
Note 3 – Events Occurring after Balance Date
From 1 July 2000 the AFP has adopted a two outcome structure:
Outcome 1 – National-International Focus
• The investigation and prevention of crime against the Commonwealth and
protection of Commonwealth interests in Australia and overseas.
Outcome 2 – ACT Community Policing Focus
• Policing activity creates a safe and secure environment in the ACT.
ACT 1982 (CTH)
AND RELEASED BY
UNDER THE
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
THE AUSTRALIAN FEDERAL POLICE
FREEDOM OF
CRM 2020/431
FOLIO 121
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
1999-2000
1998-99
$'000
$'000
Note 4 - Operating Revenue
Note 4A - Revenue from Government
Appropriations for outputs
282,845
206,303
Other services
-
1,853
Resources received free of charge
96
1,025
Total
282,941
209,181
Note 4B - Sale of Goods and Services
Goods
-
-
Services
79,958
74,696
Other revenue
105
247
Total
80,063
74,943
ACT 1982 (CTH)
Note 4C - Net Gains from Sales of Assets
Non financial assets
AND RELEASED BY
Infrastructure, plant and equipment
17
-
UNDER THE
Total
17
-
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
THE AUSTRALIAN FEDERAL POLICE
Note 4D - Administered Revenue
Revenue from Government
7,899
7,225
Sale of goods and services
-
1,892
Miscellaneous revenue
FREEDOM OF
869
249
8,768
9,366
CRM 2020/431
FOLIO 122
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
1999-2000
1998-99
$'000
$'000
Note 5 - Operating Expenses
Note 5A - Employee Expenses
Remuneration (for services provided)
213,526
176,113
Separation and redundancy
212
3,606
Total remuneration
213,738
179,719
Other employee expenses
3,675
2,133
Total
217,413
181,852
Note 5B - Suppliers Expenses
Supply of goods and services
70,241
52,796
Operating lease rentals
28,712
26,411
Total
98,953
79,207
ACT 1982 (CTH)
Note 5C - Depreciation and Amortisation
Depreciation of property, plant and equipment
5,530
5,753
Amortisation of leasehold improvements
2,802
2,412
AND RELEASED BY
Amortisation of leased assets
UNDER THE
778
2,199
Amortisation of intangibles
2,033
1,962
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
Total
11,143
12,326
THE AUSTRALIAN FEDERAL POLICE
The aggregate amounts of depreciation or amortisation expensed
during the period for each class of depreciable asset are as follows:
FREEDOM OF
Leasehold improvements
2,802
2,412
Plant and equipment
5,530
5,753
Leased assets
778
2,199
Intangibles
2,033
1,962
Total
11,143
12,326
No depreciation or amortisation was allocated to the carrying amounts of other assets.
CRM 2020/431
FOLIO 123
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
1999-2000
1998-99
Note 5 (cont)
Note 5D - Write down of Assets
Financial Assets
Receivables
2
-
Non financial assets
Plant and equipment - revaluation decrement
-
-
Plant and equipment - write-off
624
-
Total
626
-
Note 5E - Net Loss from Sale of Assets
Loss on sale of plant and equipment
412
109
Loss on disposal of firearms
347
-
ACT 1982 (CTH)
Loss on disposal of land and buildings
1
-
760
109
AND RELEASED BY
Note 6 - Interest
UNDER THE
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
Loans
796
1,010
Leases
115
324
THE AUSTRALIAN FEDERAL POLICE
Total
911
1,334
Note 7 - Abnormal Item
FREEDOM OF
Note 7A - Abnormal Item
Following the introduction of a new certified agreement for AFP employees and changes to
the AFP Act during the financial year, the AFPAS scheme ceased accruing on 5 January
2000 and is being progressively paid out to AFP employees.
As the liability is in the process of being paid out it is shown at its current value rather than
its discounted value as shown in previous years.
This has resulted in an abnormal item of $34,000,000 in 1999-2000.
CRM 2020/431
FOLIO 124
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
1999-2000
1998-99
$'000
$'000
Note 8 - Financial Assets
Note 8A - Receivables
Goods and services
2,007
2,258
Less: Provision for doubtful debts
(34)
(60)
Other:
Other debtors
1,186
1,312
Carryover of appropriation from 1998-99
-
25,212
Total
3,159
28,722
Receivables (gross) which are overdue are aged as follows:
Not overdue
1,649
856
Overdue by:
less than 30 days
92
996
ACT 1982 (CTH)
30 to 60 days
51
35
60 to 90 days
-
311
more than 90 days
181
-
AND RELEASED BY
UNDER THE
1,973
2,198
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
Note 8B - Other
THE AUSTRALIAN FEDERAL POLICE
Accrued income
48
249
Other debtors
743
-
GST Holding Account
35
-
FREEDOM OF
Total
826
249
CRM 2020/431
FOLIO 125
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
1999-2000
1998-99
$'000
$'000
Note 9 - Non-financial assets
Note 9A - Land and Buildings
Leasehold land - at 30 June 1998 valuation
-
45
Buildings on leasehold land - at 30 June 1998 valuation
-
81
Accumulated depreciation
-
(13)
-
68
Total Land and Buildings
-
113
Note 9B - Infrastructure, Plant and Equipment
Plant and equipment - at cost
31,784
36,902
Accumulated depreciation
(8,498)
(20,734)
ACT 1982 (CTH)
23,286
16,168
Plant and equipment - at 1997 valuation
-
3,073
Plant and equipment - at 1998 valuation
AND RELEASED BY
18,239
18,683
UNDER THE
Accumulated depreciation
(7,036)
(4,274)
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
11,203
17,482
THE AUSTRALIAN FEDERAL POLICE
Plant and equipment - at 1999 valuation
18,212
-
Accumulated depreciation
(16,753)
-
1,459
-
FREEDOM OF
Plant and equipment - at 2000 valuation
4,130
-
Accumulated depreciation
-
-
4,130
-
Plant and equipment under finance lease
-
7,268
Accumulated amortisation
-
(6,866)
-
402
Total Plant and Equipment
40,078
34,052
The revaluations were in accordance with the revaluation policy stated at Note 2 and were
completed by an independent valuer, the Australian Valuation Office.
Decrements of $141,592 for plant and equipment were expensed.
CRM 2020/431
FOLIO 126
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
Note 9 (cont)
Note 9C - Analysis of Property, Plant and Equipment and Intangibles
TABLE A - Movement summary 1999-2000 for all assets irrespective of valuation basis
Item
Land
Buildings
Total Land and
Plant &
Computer
TOTAL
Buildings
Equipment
Software Total
Intangibles
$'000
$'000
$'000
$'000
$'000
$'000
Gross value as at 1 July 1999
45
81
126
65,924
10,654
76,704
ACT 1982 (CTH)
Additions
Acquisition of new assets
-
-
-
15,512
-
15,512
Revaluation: write-ups/(write-downs)
-
-
-
5,230
-
5,230
Assets transferred in/(out)
-
-
-
-
-
-
AND RELEASED BY
Write-offs
-
-
UNDER THE
-
(736)
-
(736)
Disposals
(45)
(81)
(126)
(13,780)
-
(13,906)
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
Gross value as at 30 June 2000
-
-
-
72,150
10,654
82,804
Accumulated depreciation/amortisation as at 1 July 1999
-
(13)
(13)
(31,872)
(2,727)
(34,612)
THE AUSTRALIAN FEDERAL POLICE
Depreciation/amortisation charge for assets held at 1 July 199
-
-
-
(7,790)
(2,033)
(9,823)
Depreciation/amortisation charge for additions
-
-
-
(1,320)
-
(1,320)
Revaluation: write-ups/(write-downs)
-
-
-
(3,064)
-
(3,064)
Assets transferred (in)/out
-
-
-
(503)
-
(503)
FREEDOM OF
Write-offs
-
-
-
-
-
-
Disposals
-
13
13
12,477
-
12,490
Accumulated depreciation/amortisation as at 30 June 2000
-
-
-
(32,072)
(4,760)
(36,832)
Net book value as at 30 June 2000
-
-
-
40,078
5,894
45,972
Net book value as at 30 June 1999
45
68
113
34,052
7,927
42,092
CRM 2020/431
FOLIO 127
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
Note 9 (cont)
1999-2000
1998-99
$'000
$'000
Note 9D - Intangibles
Computer software:
- Purchased (including modification costs)
6,722
6,722
- Accumulated amortisation
(3,017)
(1,677)
3,705
5,045
- Internally developed
3,932
3,932
- Accumulated amortisation
(1,743)
(1,050)
2,189
2,882
Total Intangibles
5,894
7,927
Computer software is recorded at cost. Internally developed software and modifications to
ACT 1982 (CTH)
purchased software includes related employee expenses and administrative expenses.
AND RELEASED BY
Note 9E - Other
UNDER THE
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
Prepayments
6,285
8,035
THE AUSTRALIAN FEDERAL POLICE
FREEDOM OF
CRM 2020/431
FOLIO 128
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
1999-2000
1998-99
$'000
$'000
Note 10 - Debt
10A - Loans
Loans from Government (1)
12,681
12,681
Total
12,681
12,681
Maturity schedule for loans:
Payable:
within one year
3,170
3,170
in one to two years
3,170
3,170
in two to five years
6,341
6,341
more than 5 years
-
-
12,681
12,681
ACT 1982 (CTH)
Note 10B - Leases
Finance Lease Commitments:
AND RELEASED BY
Not later than one year
UNDER THE
-
703
Later than one year and not later than two years
-
330
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
Later than two years and not later than five years
-
-
Minimum lease payments
-
1,033
THE AUSTRALIAN FEDERAL POLICE
Deduct: future finance charges
129
Lease liability
-
904
FREEDOM OF
Lease liability is represented by:
Current
-
598
Non-current
-
306
-
904
10C - Other Debt
Lease incentives
324
390
(1)
The terms of the repayment of the loan balance are under review in light of the
Government's planned sale of the property to which the loan relates.
CRM 2020/431
FOLIO 129
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
1999-2000
1998-99
$'000
$'000
Note 11 - Provisions and payables
Note 11A - Employees
Salaries and wages
3,900
3,227
Leave
59,971
53,891
Separation and redundancies
-
-
Aggregate employee entitlement liability
63,871
57,118
AFPAS
38,596
62,000
Total
102,467
119,118
Note 11B - Suppliers
Trade creditors
6,354
3,082
Other creditors
1,146
-
Operating lease rentals
-
38
ACT 1982 (CTH)
Total
7,500
3,120
AND RELEASED BY
Note 11C - Other
UNDER THE
Provision for leasehold restorations
5,354
5,354
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
Other:
Unearned income
-
691
THE AUSTRALIAN FEDERAL POLICE
Other Creditors
19
1,702
Total
5,373
7,747
FREEDOM OF
Administered provisions and payables
Note 11D - Administered Liability
Carryover of ABCI running costs from 1998-99 to 1999-2000
-
166
CRM 2020/431
FOLIO 130
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
Note 12 - Equity
Note 12A - Equity
Asset revaluations
Item
Capital
Accumulated results
reserve
General Reserve
Total reserves
TOTAL EQUITY
1999-2000
1998-99
1999-2000
1998-99
1999-2000
1998-99
1999-2000
1998-99
1999-2000
1998-99
1999-2000
1998-99
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
Balance 1 July 1999
-
-
(94,504)
(102,863)
6,764
6,764
25,212
25,212
31,976
31,976
(62,528)
(70,887)
Adjustment
25,866
-
(6,702)
(937)
-
-
(25,212)
-
(25,212)
-
(6,048)
(937)
Operating result
-
-
(785)
9,296
-
-
-
-
-
-
(785)
9,296
Equity Appropriation
50,000
-
-
-
-
-
-
-
-
-
50,000
-
ACT 1982 (CTH)
Net revaluation increases
-
-
-
-
2,054
-
-
-
2,054
-
2,054
-
Net revaluation decreases
-
-
-
-
-
-
-
-
-
-
-
Balance 30 June 2000
75,866
-
(101,991)
(94,504)
8,818
6,764
-
25,212
8,818
31,976
(17,307)
(62,528)
AND RELEASED BY
UNDER THE
Note 12B - Equity - Administered
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
Administered general
THE AUSTRALIAN FEDERAL POLICE
Item
Capital
Accumulated results
reserve
Total reserves
TOTAL EQUITY
1999-2000
1998-99
1999-2000
1998-99
1999-2000
1998-99
1999-2000
1998-99
1999-2000
1998-99
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
Balance 1 July 1999
-
-
(2,965)
(3,325)
2,799
FREEDOM OF
2,799
2,799
2,799
(166)
(526)
Operating result
-
-
166
360
-
-
-
-
166
360
Equity Appropriation
-
-
-
-
-
-
-
-
-
-
Net revaluation increases
-
-
-
-
-
-
-
-
-
-
Net revaluation decreases
-
-
-
-
-
-
-
-
-
-
Balance 30 June 2000
-
-
(2,799)
(2,965)
2,799
2,799
2,799
2,799
-
(166)
CRM 2020/431
FOLIO 131
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
1999-2000
1998-99
$'000
$'000
Note 13 - Cash Flow reconciliation
Note 13A - Agency Reconciliation
Reconciliation of operating surplus to net cash provided by operating
activities
Operating surplus/(deficit) before abnormal item
33,215
9,296
Abnormal item
(34,000)
-
Net surplus/(deficit)
(785)
9,296
Depreciation/Amortisation
11,143
12,326
Profit on sale of non-current assets
(17)
-
Loss on sale of non-current assets
760
109
Write down of assets
626
-
Appropriation treated as investing activity
-
(10,049)
Prior year adjustment
(385)
(975)
ACT 1982 (CTH)
(Increase)/Decrease in receivables
351
(2,079)
(Increase)/Decrease in other assets
1,174
(5,717)
Increase/(Decrease) in employee liabilities
(22,467)
1,773
AND RELEASED BY
Increase/(Decrease) in suppliers liability
4,380
(3,145)
UNDER THE
Increase/(Decrease) in other liabilities
(2,374)
1,182
THIS DOCUMENT IS DE-CLASSIFIED
Net cash provided by (used by) operating activities
INFORMATION
(7,594)
2,721
THE AUSTRALIAN FEDERAL POLICE
Note 13B - Administered Reconciliation
FREEDOM OF
Reconciliation of net contribution to budget outcomes to net
cash provided by operating activities
Net contribution/cost to the budget outcome
(7,030)
(4,725)
Net contribution/cost to the budget outcome
(7,030)
(4,725)
Cash to Commonwealth Public Account from operations
(703)
(2,140)
Cash from Commonwealth Public Account for operations
7,899
7,225
Net surplus or deficit
166
360
Increase (Decrease) in suppliers and payables
(166)
(360)
Net cash provided by operating activities
-
-
CRM 2020/431
FOLIO 132
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
For the year ended 30 June 2000
___________________________________________________________________________________
Note 14 – Remote Contingencies
Note 14A – Agency
The AFP, as a lessee, has entered into contracts to lease real and personal property.
Some of these contracts include clauses indemnifying the lessor against loss of
liability arising from claims or litigation by any person against the lessor. The
possibility of contingent liability arising from these arrangements is remote and
accordingly can not be estimated.
ACT 1982 (CTH)
AND RELEASED BY
UNDER THE
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
THE AUSTRALIAN FEDERAL POLICE
FREEDOM OF
CRM 2020/431
FOLIO 133
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
1999-2000
1999-2000
1999-2000
$
$
$
Note 15 - Appropriations
Note 15A - Agency Appropriations
Annual appropriations for Departmental items (price of outputs)
Balance available at 1 July
-
ACT 1982 (CTH)
Add: Appropriation Acts No 1 & 3 credits:
Section 6 - Act 1 - basic appropriations (budget)
242,369,000
Section 6 - Act 3 - basic appropriations
40,476,000
AND RELEASED BY
UNDER THE
Section 9 - adjustments
Section 10- Advance to the Finance Minister
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
Section 11- Comcover receipts
-
Add: FMA Act
THE AUSTRALIAN FEDERAL POLICE
S30 Appropriations
S31 Appropriations
81,483,826
Total appropriations available for the year
364,328,826
FREEDOM OF
Expenditures during the year
372,027,098
Balance of appropriations for outputs at 30 June
(7,698,272)
CRM 2020/431
FOLIO 134
Annual appropriations for Departmental non-revenue items
Equity Injections
Loans
Carry Over
1999-2000
1999-2000
1999-2000
$
$
$
Balance available at 1 July
-
-
25,866,000
Add: Appropriation Act No 2 (Budget)
Add: Advance to the Minister for Finance
Add: FMA Act s30 appropriations
Add: Appropriation Act No. 4
50,000,000
-
Total appropriations available for the year
50,000,000
-
25,866,000
Expenditure debited during the year
50,000,000
-
25,866,000
Balance of appropriation for capital at 30 June
-
-
ACT 1982 (CTH)
AND RELEASED BY
UNDER THE
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
THE AUSTRALIAN FEDERAL POLICE
FREEDOM OF
CRM 2020/431
FOLIO 135
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
Note 15 (cont)
Note 15B - Administered appropriations
Annual appropriations for Administered expense items
OUTCOME 1 - Criminal activity is deterred in areas impacting on the
Commonwealth Government's interests
Administered
Other
expenses
Administered
State Payment
Expenses
Items
Appropriation
Appropriation
Appropriation
Act No 1
Act No 2
Act No 2
1999-2000
1999-2000
1999-2000
$
$
$
Balance at 1 July 1999
-
-
Add: Appropriation Act No's 1/2
Basic appropriations specified in Acts 1/2 (Budget)
3,238,000
-
-
Basic appropriations specified in Acts 3/4
160,000
-
-
Add: FMA Act
S30 appropriations
-
ACT 1982 (CTH)
-
S31 appropriations
-
-
Total appropriations available for the year
3,398,000
-
-
Expenditure debited during the year
3,398,000
-
-
AND RELEASED BY
Balance unspent
-
-
-
UNDER THE
Balance of appropriations at 30 June
-
-
-
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
THE AUSTRALIAN FEDERAL POLICE
OUTCOME 2 - Those individuals identified by the Commonwealth Government or
the AFP as being at risk are kept safe and secure as a result of AFP protective
services.
FREEDOM OF Administered
Other
expenses
Administered
State Payment
Expenses
Items
Appropriation
Appropriation
Appropriation
Act No 1
Act No 2
Act No 2
1999-2000
1999-2000
1999-2000
$
$
$
Balance at 1 July 1999
-
-
Add: Appropriation Act No's 1/2
Basic appropriations specified in Acts 1/2 (Budget)
530,000
-
-
Basic appropriations specified in Acts 3/4
(530,000)
-
-
Add: FMA Act
-
S30 appropriations
-
-
-
S31 appropriations
-
-
-
Total appropriations available for the year
-
-
-
Expenditure debited during the year
-
-
-
Balance unspent
-
-
-
Balance of appropriations at 30 June
-
-
-
CRM 2020/431
FOLIO 136
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
Note 15 (cont)
OUTCOME 3 - Policing activity creates a safer and more secure environment in
the ACT, Jervis Bay and Australia's external territories
Other
Administered
Administered
State Payment
expenses
Expenses
Items
Appropriation
Appropriation
Appropriation
Act No 1
Act No 2
Act No 2
1999-2000
1999-2000
1999-2000
$
$
$
Balance at 1 July 1999
-
-
Add: Appropriation Act No's 1/2
Basic appropriations specified in Acts 1/2 (Budget)
2,388,000
-
-
Basic appropriations specified in Acts 3/4
989,000
-
-
Add: FMA Act
S30 appropriations
-
-
S31 appropriations
-
-
Total appropriations available for the year
3,377,000
-
-
Expenditure debited during the year
3,377,000
-
-
Balance unspent
-ACT 1982 (CTH)-
-
Balance of appropriations at 30 June
-
-
-
AND RELEASED BY
UNDER THE
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
OUTCOME 4 - The Commonwealth Government contributes effectively to
THE AUSTRALIAN FEDERAL POLICE
international law enforcement interests
Administered
Other
expenses
Administered
State Payment
FREEDOM OF
Expenses
Items
Appropriation
Appropriation
Appropriation
Act No 1
Act No 2
Act No 2
1999-2000
1999-2000
1999-2000
$
$
$
Balance at 1 July 1999
-
-
-
Add: Appropriation Act No's 1/2
Basic appropriations specified in Acts 1/2 (Budget)
391,000
-
-
Basic appropriations specified in Acts 3/4
733,000
-
-
Add: FMA Act
S30 appropriations
-
-
-
S31 appropriations
-
-
-
Total appropriations available for the year
1,124,000
-
-
Expenditure debited during the year
1,124,000
-
-
Balance unspent
-
-
-
Balance of appropriations at 30 June
-
-
-
CRM 2020/431
FOLIO 137
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
Note 15 (cont)
OUTCOME 5 - Community confidence in the honesty, effectiveness and
accountability of the AFP is high
Other
Administered
Administered
State Payment
expenses
Expenses
Items
Appropriation
Appropriation
Appropriation
Act No 1
Act No 2
Act No 2
1999-2000
1999-2000
1999-2000
$
$
$
Balance at 1 July 1999
-
-
Add: Appropriation Act No's 1/2
Basic appropriations specified in Acts 1/2 (Budget)
308,000
-
-
Basic appropriations specified in Acts 3/4
(308,000)
-
-
Add: FMA Act
S30 appropriations
-
-
-
S31 appropriations
-
-
Total appropriations available for the year
-
-
-
Expenditure debited during the year
ACT 1982 (CTH)-
-
Balance unspent
-
-
-
Balance of appropriations at 30 June
-
-
-
AND RELEASED BY
UNDER THE
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
THE AUSTRALIAN FEDERAL POLICE
FREEDOM OF
CRM 2020/431
FOLIO 138
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
Note 15 (cont)
Note 15C - Special Accounts
Other Trust Moneys Reserve - Australian Federal Police
Legal authority -
Financial Management and Accountability Act 1997; s20
Purpose - for the receipt of moneys temporarily held on trust or otherwise for the benefit of
a person other than the commonwealth
$
Balance as at 1 July 1999
1,462,885
Add: Receipts from appropriations
-
Receipts from other sources
920,436
2,383,321
Less: Expenditure in 1999-00
466,721
Balance as at 30 June 2000
1,916,600
Receivers Trust Moneys Reserve - Australian Federal Police
ACT 1982 (CTH)
Legal authority -
Financial Management and Accountability Act 1997; s20
AND RELEASED BY
UNDER THE
Purpose - payment of moneys in connection with services performed on behalf of other
governments and non-agency bodies
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
Balance as at 1 July 1999
1,298,509
THE AUSTRALIAN FEDERAL POLICE
Add: Receipts from appropriations
-
Receipts from other sources
140,571
1,439,080
Less: Expenditure in 1999-00
FREEDOM OF
129,970
Balance as at 30 June 2000
1,309,110
CRM 2020/431
FOLIO 139
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
Note 15 (cont)
Law Enforcement Projects Reserve - Australian Federal Police
Legal authority -
Financial Management and Accountability Act 1997; s20
Purpose - for the expenditure of moneys on law enforcement projects selected for the purpose
Balance as at 1 July 1999
231,435
Add: Receipts from appropriations
-
Receipts from other sources
-
231,435
Less: Expenditure in 1999-00
29,060
Balance as at 30 June 2000
202,375
Sponsored Activities Reserve - Australian Federal Police
Legal authority -
Financial Management and Accountability Act 1997; s20
ACT 1982 (CTH)
Purpose - for expenditure on law enforcement projects which are supported by sponsorships
or donations as approved by the Commissioner of the Australian Federal Police and subject to
AND RELEASED BY
UNDER THE
any direction given from time to time by the Minister for Justice
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
Balance as at 1 July 1999
1,252,982
Add: Receipts from appropriations
-
THE AUSTRALIAN FEDERAL POLICE
Receipts from other sources
105,573
1,358,555
Less: Expenditure in 1999-00
1,316,251
Balance as at 30 June 2000
FREEDOM OF
42,304
CRM 2020/431
FOLIO 140
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
Note 16 - Reporting by outcomes
Reporting by Outcome
Outcome 1
Outcome 2
Outcome 3
Outcome 4
Outcome 5
TOTAL
Budget
Actual
Budget
Actual
Budget
Actual
Budget
Actual
Budget
Actual
Budget
Actual
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
Net subsidies, benefits and grants expenses
-
-
-
-
-
-
-
-
-
-
-
-
Other administered expenses
3,398
3,398
-
-
3,377
3,377
1,124
1,124
-
-
7,899
7,899
Total net administered expenses
3,398
3,398
-
-
3,377
3,377
1,124
1,124
-
-
7,899
7,899
Add: Net cost of entity outputs
178,690
154,784
30,426
32,854
32,596
22,501
34,456
25,695
6,677
13,893
282,845
249,726
Outcome before abnormal item
182,088
158,182
30,426
32,854
35,973
25,878
35,580
26,819
6,677
13,893
290,744
257,625
Abnormal item
16,946
3,400
8,184
3,322
2,149
34,000
Net cost to Budget Outcome
182,088
175,127
30,426
36,254
35,973
34,062
35,580
30,141
6,677
16,042
290,744
291,625
Total assets deployed as at 30/6/00
27,260
64,981
5,470
12,807
13,165
14,001
5,344
11,801
3,457
7,447
54,695
111,037
Net assets deployed as at 30/6/00
(14,898)
(8,626)
(2,989)
(1,731)
(7,195)
(4,166)
(2,920)
(1,691)
(1,889)
(1,094)
(29,892)
(17,308)
ACT 1982 (CTH)
Major Agency Revenues and Expenses by Outcome
Outcome 1 Outcome 2 Outcome 3 Outcome 4 Outcome 5
Actual
Actual
Actual
Actual
Actual
$'000
$'000
$'000
$'000
$'000
Major expenses:
AND RELEASED BY
Employees
125,977
26,030
71,333
15,569
12,504
UNDER THE
Suppliers
45,959
11,122
19,865
17,457
4,549
Depreciation
6,291
1,225
2,504
522
601
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
Major sources of revenues:
THE AUSTRALIAN FEDERAL POLICE
Revenue from Government
178,786
30,426
32,596
34,456
6,677
Sale of goods and services
12,104
2,869
60,090
3,837
1,058
Major administered revenues and expenses by outcome
Outcome 1 Outcome 2 Outcome 3 Outcome 4 Outcome 5
FREEDOM OF
Actual
Actual
Actual
Actual
Actual
$'000
$'000
$'000
$'000
$'000
Major expenses
Appropriation paid to ABCI, ACPR, AIPM
3,398
-
3,377
-
-
Appropriation for Cyprus, Interpol, Defectiv
-
-
-
1,124
-
Major sources of revenue:
Sales of goods and services
Revenue from Government
3,398
-
3,377
1,124
-
Other Revenue
389
85
290
65
40
CRM 2020/431
FOLIO 141
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
Note 16 (cont)
Total
Total
Outcomes
Administered Expenses
Departmental Outputs
Appropriations
Expenses
(D)
$'000
$'000
$'000
$'000
Expenses
Expenses
Total
Expenses against Annual
Expenses against Revenue from
against revenue Total Expenses
against special
Administered
(D) = (A) + (B)
Appropriations
Government (Appropriations) (B)
from other
against outputs
appropriations
Expenses (A)
sources (C)
Appropriation
Special
Annual
Appropriation
Acts 2 & 4
Appropriation Appropriatio
Total
Acts 1 & 3
(SPP's & New
s
n Acts
Outcomes)
Outcome 1
- Actual
-
3,398
-
3,398
-
171,804
171,804
12,104
183,908
175,202
187,306
- Budget
-
3,398
-
3,398
-
178,690
178,690
5,740
184,430
182,088
187,828
Outcome 2
ACT 1982 (CTH)
- Actual
-
-
-
-
-
36,271
36,271
2,869
39,140
36,271
39,140
- Budget
-
-
-
-
30,426
30,426
956
31,382
30,426
31,382
Outcome 3
- Actual
-
3,377
-
3,377
-
30,685
30,685
60,090
90,775
34,062
94,152
- Budget
-
3,377
-
3,377
-
32,596
32,596
57,746
90,342
35,973
93,719
AND RELEASED BY
Outcome 4
UNDER THE
- Actual
-
1,124
-
1,124
-
29,041
29,041
3,837
32,878
30,165
34,002
- Budget
-
1,124
-
1,124
-
34,456
34,456
211
34,667
35,580
35,791
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
Outcome 5
- Actual
-
-
-
-
16,048
16,048
1,058
17,106
16,048
17,106
- Budget
-
-
-
-
6,677
6,677
166
6,843
6,677
6,843
THE AUSTRALIAN FEDERAL POLICE
Total
- Actual
-
7,899
-
7,899
-
283,849
283,849
79,958
363,806
291,748
371,705
- Budget
-
7,899
-
7,899
-
282,845
282,845
64,819
347,664
290,744
355,563
Appropriation Act 2 Administered
Capital
FREEDOM OF
- Actual
-
- Budget
-
Appropriation Act 2 Departmental
Capital
- Actual
-
- Budget
-
Total appropriations
- Actual
291,748
- Budget
290,744
Expenses may be incurred against funding sources not separately identified in this table but which may be included in the total expenses column, eg. Expenses incurred by special accounts under s. 20 of the FMA Act.
CRM 2020/431
FOLIO 142
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
Note 17 - Executive Remuneration
The number of Executives who received or were due to receive total remuneration of $100,000
or more:
1999-2000
1998-99
Number
Number
$100,001 to $110,000
2
-
$110,001 to $120,000
1
3
$120,001 to $130,000
1
13
$130,001 to $140,000
6
11
$140,001 to $150,000
9
8
$150,001 to $160,000
3
3
$160,001 to $170,000
8
1
$170,001 to $180,000
1
-
$180,001 to $190,000
1
-
$210,001 to $220,000
2
-
ACT 1982 (CTH)
$260,001 to $270,000
1
1
The aggregate amount of total remuneration of Executives
AND RELEASED BY
shown above:
$5,367,837
$5,694,412
UNDER THE
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
The aggregate amount of separation and redundancy
payments during the year to Executives shown above.
$122,884
$235,546
THE AUSTRALIAN FEDERAL POLICE
1999-2000
1998-99
FREEDOM OF
$
$
Note 18 - Services provided by the Auditor General
Financial statement audit services are provided free of charge to the Australian Federal Police.
The fair value of audit services provided was:
Auditing the financial statements
96,000
82,200
Other services
-
15,000
Total services provided
96,000
97,200
No other services were provided.
CRM 2020/431
FOLIO 143
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2000
Note 19 - Act of Grace Payments and Waivers and Defective Administration Scheme
1999-2000
1998-99
$
$
No Act of Grace payments were made during the reporting period.
Waivers of amounts owing to the AFP were made
pursuant to subsection 34(1) of the Financial Management and
Accountability Act 1997.
-
-
Waivers of amounts owing to the AFP were made pursuant to
AFP Regulation 48. (1998/99 - nil cases)
-
-
Payments were made under the Defective Administration
Scheme during the reporting period. (1998/99 - 2 cases)
37,000
14,100
ACT 1982 (CTH)
Note 20 - Average Staffing Levels AND RELEASED BY
UNDER THE
The average staffing levels for the Agency in 1999-00 were 2,861;
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
(2,596 for 1998-99).
THE AUSTRALIAN FEDERAL POLICE
FREEDOM OF
CRM 2020/431
FOLIO 144
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
For the year ended 30 June 2000
Note 21 – Financial Instruments
(a) Terms, conditions and accounting policies
Financial Instrument
Notes
Accounting Policies and Method (including recognition
Nature of underlying instrument
criteria and measurement basis)
(including significant terms &
conditions affecting the amount,
timing and certainty of cash flows)
Financial assets
Financial assets are recognised when control over future
economic benefits is established and the amount of the benefit
can be reliably measured
Cash
4A,B
Deposits are recognised at their nominal amounts. Interest is
The AFP invests funds with the
credited to revenue as it accrues
Reser
ACT 1982 (CTH) ve Bank at call. Monies in the
AFP’s bank accounts are swept into
the Official Public Account nightly
and interest is earned on the daily
AND RELEASED BY
balance at rates based on money
UNDER THE
market rates. Rates have averaged
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
4.2% for the year (1998-99 n.a)
Interest is paid quarterly on funds beld
THE AUSTRALIAN FEDERAL POLICE
in departmental bank accounts and on
term deposits at maturity
Receivables for goods
8A
These receivables are recognised at the nominal amounts due
Receivables are with both
FREEDOM OF
and services
less any provision for bad and doubtful debts. Collectability of Commonwealth and external entities.
debts is reviewed at balance date. Provisions are made when
Credit terms are normally net 30 days
collection of the debt is judged to be less rather than more
(1998/99 : 30 days).
likely.
CRM 2020/431
FOLIO 145
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
For the year ended 30 June 2000
Note 21 (cont)
Fees receivable
Fees accrue and are recognised at the time services are
As for receivables for goods and
performed.
services.
Accrued revenue
8B
Interest is credited to revenue as it accrues
Financial Liabilities
Financial liabilities are recognised when a present obligation to
another party is entered into and the amount of the liability can
be reliably measured.
Financial Instrument
Notes
Accounting Policies and Method (including recognition
Nature of underlying instrument
criteria and measurement basis)
(including significant terms &
conditions affecting the amount,
timing and certainty of cash flows)
Finance lease liabilities
10B
Liabilities are recognised at the present value of the minimum
n/a
lease payments at the beginning of the lease The discount
ACT 1982 (CTH)
rates used are estimates of the interest rates implicit in the
leases.
Trade Creditors
11B
Creditors and accruals are recognised at their nominal amounts, All creditors are entities that are not
11C
being the amounts at which the liabilities will b
AND RELEASED BY e settled.
part of the Commonwealth legal
UNDER THE
Liabilities are recognised to the extent that the goods or
entity. Settlement is usually made net
services have been received (and irrespective of having been
30 days.
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
invoiced).
Unrecognised
THE AUSTRALIAN FEDERAL POLICE
financial liabilities
Indemnities
The maximum amount payable under the indemnities given is
Indemnities are given to community
disclosed in the Schedule of Contingencies. At the time of
support groups in relation to approved
completion of the financial statem
FREEDOM OF ents there was no reason to public activities up to a specified
believe that the guarantee would be called upon. Recognition
maximum amount for each activity.
of the liability was therefore not required.
CRM 2020/431
FOLIO 146
AUSTRALIAN FEDERAL POLICE
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
For the year ended 30 June 2000
___________________________________________________________________________________
Note 21 (cont)
(c) Net Fair Values of Financial Assets and Liabilities (cont)
Financial Assets
The net fair values of cash and non-interest bearing monetary financial assets
approximate their carrying amounts.
The net fair values of loans receivable are based on discounted cash flows using
current interest rates for assets with similar risk profiles.
Financial liabilities
The net fair values for trade creditors are short-term in nature, and are approximated
by their carrying amounts.
(d)
Credit Risk Exposures
The Australian Federal Police’s maximum exposures to credit risk at reporting date in
relation to each class of recognised financial assets is the carrying amount of those
assets as indicated in the Statement of Assets and Liabilities.
ACT 1982 (CTH)
The Australian Federal Police has no significant exposures to any concentrations of
credit risk.
All figures for credit risk referred to do not take into account the value of any
AND RELEASED BY
collateral or other security.
UNDER THE
THIS DOCUMENT IS DE-CLASSIFIED
INFORMATION
THE AUSTRALIAN FEDERAL POLICE
FREEDOM OF
CRM 2020/431
FOLIO 147
