DEPARTMENT OF EMPLOYMENT

ENTITY RESOURCES AND PLANNED PERFORMANCE

1 DEPARTMENT OF EMPLOYMENT

2 DEPARTMENT OF EMPLOYMENT

Section 1: Entity overview and resources

1.1 STRATEGIC DIRECTION STATEMENT

Employment is central to national economic strength and wellbeing. By providing policy advice and delivering programs to improve the performance of labour markets, the Department of Employment stimulates stronger job growth, helps job seekers into work and promotes safe and fair workplaces. Such workplaces are productive—people contribute to the best of their ability and skills, and are able to do their jobs safely and free from exploitation.

The Department has two Outcomes: Foster a productive and competitive labour market through employment policies and programs that assist job seekers into work, meet employer needs and increase Australia’s workforce participation. Facilitate jobs growth through policies that promote fair, productive and safe workplaces.

To achieve these outcomes, the major priorities in 2017–18 include: delivering efficient and effective employment services, helping more job seekers find and keep a job, through the continued implementation of jobactive expanding ParentsNext nationally, and to areas with a high proportion of parenting payment recipients who are Indigenous from July 2018 implementing a range of initiatives to assist mature age job seekers achieve better employment outcomes, including the new Career Transition Assistance Package, the expansion of the National Work Experience Programme and Pathway to Work pilots a new targeted compliance framework that will use a lighter touch for the majority of people on income support who are genuinely looking for work, and apply real penalties to the small group of persistently non-compliant people introducing a new system of participation and mutual obligation rules that will encourage more people to actively look for work and join in activities that will boost their chance of getting a job delivering a new Closing the Gap—Employment Services package to create better opportunities for Indigenous Australians to secure employment, helping to close the gap in employment outcomes between Indigenous and non-Indigenous Australians supporting young people to improve employability skills and gain real work experience through Youth Jobs PaTH which includes employability skills training, internship placements and the Youth Bonus wage subsidy delivering effective support to early school leavers through the Transition to Work program and through Empowering YOUth Initiatives encouraging entrepreneurship and self-employment, including through the expanded New Enterprise Incentive Scheme by providing nationally-accredited training, mentoring and business advice and other support encouraging job seekers in employment services to undertake eligible seasonal horticultural work through the two year Seasonal Work Incentives for Job Seekers Trial starting on 1 July 2017 administering payments and recovery activity under the Fair Entitlements Guarantee which assists workers who have unpaid employment entitlements when they are made redundant by the liquidation or bankruptcy of their employer working cooperatively to ensure a fair, productive, flexible and safe national workplace relations system promoting safer workplaces in the building and construction industry through the Australian Government Building and Construction WHS Accreditation Scheme which provides mandated accreditation requirements for companies to undertake most Commonwealthfunded building and construction projects contributing to higher productivity through implementation of national approaches to workplace health and safety and workers’ compensation laws, as well as advising government on reforms to improve the Comcare and Seacare workers’ compensation schemes working closely with our portfolio agencies to implement the Government’s policies and programs engaging with relevant international forums and advising on policies and programs to promote Australia’s national interests and inform domestic policies contributing to the government’s deregulation agenda by reducing unnecessary compliance burdens.

The unemployment rate—particularly amongst young people—and future changes in the nature of the workplace and workforce participation are ongoing challenges for the Department. Development of evidence-based policies and the formulation of long-term strategies to shape the future of Australia’s labour force will assist the Department to meet these challenges.

Further information about the activities of the Department of Employment can be found at www.employment.gov.au and in the Department of Employment corporate plan.

Budget measures for 2017–18 for the Department are presented in Table 1.2. 1.2 ENTITY RESOURCE STATEMENT

Table 1.1 shows the total funding from all sources available to the entity for its operations and to deliver programs and services on behalf of the Government.

The table summarises how resources will be applied by outcome (government strategic policy objectives) and by administered (on behalf of the Government or the public) and departmental (for the entity’s operations) classification.

For more detailed information on special appropriations, please refer to Budget Paper No. 4—Agency Resourcing.

Information in this table is presented on a resourcing (that is, appropriations/cash available) basis, whilst the ‘Budgeted expenses by Outcome’ tables in Section 2 and the financial statements in Section 3 are presented on an accrual basis. Table 1.1: Department of Employment resource statement—Budget estimates for 2017–18 as at Budget May 2017 2016–17 2017–18 Estimated Estimate actual $'000 $'000 Departmental Annual appropriations—ordinary annual services (a) Prior year appropriations available 117,017 113,925 Departmental appropriation (b) 286,373 301,147 s 74 retained revenue receipts (c) 34,454 49,383 Departmental capital budget (d) 32,563 26,036 Annual appropriations—other services—non-operating (e) Equity injection 7,316 36,272 Total departmental annual appropriations 477,723 526,763 Total departmental resourcing 477,723 526,763 Administered Annual appropriations—ordinary annual services (a) Prior year appropriations available - - Outcome 1 1,487,261 1,574,690 Outcome 2 25,435 24,704 Payments to corporate entities (f) 6,104 6,020 Total administered annual appropriations 1,518,800 1,605,414 Special appropriations Special appropriations limited by criteria/entitlement Public Governance, Performance and Accountability Act 2013—s77 30 30 Coal Mining Industry (Long Service Leave Funding) Act 1992 154,618 154,618 Safety, Rehabilitation and Compensation Act 1988 32,510 32,337 Asbestos-related Claims (Management of Commonwealth Liabilities) Act 2005 31,717 34,537 Fair Entitlements Guarantee Act 2012 214,033 221,657 Total administered special appropriations 432,908 443,179 less payments to corporate entities from annual/special appropriations 6,104 6,020 Total administered resourcing 1,945,604 2,042,573 Total resourcing for Department of Employment 2,423,327 2,569,336

2016–17 2017–18 Average staffing level (number) 1,877 1,949 Prepared on a resourcing (that is, appropriations available) basis. Please note: All figures shown above are GST exclusive – these may not match figures in the cash flow statement. Appropriation Bill (No.1) 2017–18. Excludes departmental capital budget (DCB). Estimated retained revenue receipts under section 74 of the PGPA Act. Departmental capital budgets are not separately identified in Appropriation Bill (No.1) and form part of ordinary annual services items. Please refer to Table 3.5 for further details. For accounting purposes, this amount has been designated as a 'contribution by owner’. Appropriation Bill (No.2) 2017–18. 'Corporate entities' are corporate Commonwealth entities and Commonwealth companies as defined under the PGPA Act. Table 1.1: Department of Employment resource statement—Budget estimates for 2017–18 as at Budget May 2017 (continued)

Third party payments from and on behalf of other entities 2016–17 2017–18 Estimated Estimate actual $'000 $'000 Payments made by other entities on behalf of Department of Employment (disclosed above) 15,486 - Receipts received from other entities for the provision of services (disclosed above in s74 Retained revenue receipts section above) 34,454 49,383 Payments made to corporate entities within the Portfolio Comcare (Annual Appropriation Bill 1) 6,104 6,020 1.3 BUDGET MEASURES

Budget measures in Part 1 relating to the Department of Employment are detailed in Budget Paper No. 2 and are summarised below.

Table 1.2: Entity 2017–18 Budget measures Part 1: Measures announced since the 2016–17 Mid-Year Economic and Fiscal Outlook (MYEFO) 2016–17 2017–18 2018–19 2019–20 2020–21 Program $'000 $'000 $'000 $'000 $'000 Expense measures Better Targeting of Assistance to Support Jobseekers 1.1 Administered expenses - (12,578) (36,938) (33,847) (32,609) Departmental expenses - 2,556 2,175 1,305 1,016 Total - (10,022) (34,763) (32,542) (31,593) Closing the Gap — Employment Services — additional funding 1.1 Administered expenses - 3,815 13,620 15,085 15,377 Departmental expenses - 1,673 1,269 1,077 627 Total - 5,488 14,889 16,162 16,004 Improving Disability Employment Services (a) 1.1 Administered expenses - - - - - Departmental expenses - 516 117 - - Total - 516 117 - - Liquid Assets Waiting Period — increasing self-reliance (a) 1.1 Administered expenses - - (3,774) (10,368) (12,174) Departmental expenses - - - - - Total - - (3,774) (10,368) (12,174) ParentsNext — national expansion 1.1 Administered expenses - 2,163 65,819 67,323 69,592 Departmental expenses - 7,216 4,023 3,921 3,931 Total - 9,379 69,842 71,244 73,523 Unlegislated Budget Repair Measures — not proceeding 1.1 Administered expenses - - - - - Departmental expenses - - - - - Total - - - - - Working Age Payments Reforms (a) 1.1 Administered expenses - - 3,673 4,339 6,995 Departmental expenses - 1,805 1,385 2,347 2,002 Total - 1,805 5,058 6,686 8,997 Total expense measures Administered - (6,600) 42,400 42,532 47,181 Departmental - 13,766 8,969 8,650 7,576 Total - 7,166 51,369 51,182 54,757 Part 1: Measures announced since the 2016–17 Mid-Year Economic and Fiscal Outlook (MYEFO) (continued) 2016–17 2017–18 2018–19 2019–20 2020–21 Program $'000 $'000 $'000 $'000 $'000 Capital measures Better Targeting of Assistance to Support Jobseekers 1.1 Administered capital - - - - - Departmental capital - 14,649 - - - Total - 14,649 - - - Closing the Gap — Employment Services — additional funding 1.1 Administered capital - - - - - Departmental capital - 1,353 - - - Total - 1,353 - - - Improving Disability Employment Services (a) 1.1 Administered capital - - - - - Departmental capital - 9,797 2,232 - - Total - 9,797 2,232 - - ParentsNext — national expansion 1.1 Administered capital - - - - - Departmental capital - 7,014 513 513 516 Total - 7,014 513 513 516 Working Age Payments Reforms (a) 1.1 Administered capital - - - - - Departmental capital - 3,459 - - - Total - 3,459 - - - Total capital measures Administered - - - - - Departmental - 36,272 2,745 513 516 Total - 36,272 2,745 513 516 Prepared on a Government Finance Statistics (fiscal) basis. Figures displayed as negative (-) represent a decrease in funds and a positive (+) represent an increase in funds. (a) The lead entity for this measure is the Department of Social Services. The full measure description and package details appear in Budget Paper No. 2 under the Social Services Portfolio.

Part 2: Other measures not previously reported in a portfolio statement The Department has no other measures not previously reported in a portfolio statement. For this reason Part 2 of Table 1.2 is not presented. Section 2: Outcomes and planned performance

Government outcomes are the intended results, impacts or consequences of actions by the Government on the Australian community. Commonwealth programs are the primary vehicle by which government entities achieve the intended results of their outcome statements. Entities are required to identify the programs which contribute to government outcomes over the Budget and forward years.

Each outcome is described below together with its related programs. The following provides detailed information on expenses for each outcome and program, further broken down by funding source.

Note: Performance reporting requirements in the Portfolio Budget Statements are part of the enhanced Commonwealth performance framework established by the Public Governance, Performance and Accountability Act 2013. It is anticipated that the performance criteria described in Portfolio Budget Statements will be read with broader information provided in an entity’s corporate plans and annual performance statements—included in annual reports—to provide an entity’s complete performance story.

The most recent corporate plan for the Department of Employment can be found at: https://docs.employment.gov.au/node/35115

The most recent annual performance statement can be found at: www.employment.gov.au/annual-report-2016/annual-performance-statement 2.1 BUDGETED EXPENSES AND PERFORMANCE FOR OUTCOME 1

Outcome 1: Foster a productive and competitive labour market through employment policies and programs that assist job seekers into work, meet employer needs and increase Australia’s workforce participation.

Linked programs

Department of Human Services Programs  Program 1.1—Services to the Community—Social Security and Welfare Contribution to Outcome 1 made by linked program The Department of Human Services makes payments on behalf of the Department of Employment. Department of Social Services Programs  Program 1.10—Working Age Payments Contribution to Outcome 1 made by linked program The jobactive program is closely linked to the Social Services portfolio through providing means in which job seekers receiving working age income support can meet their mutual obligation requirements and also providing services to help those job seekers to find work. Budgeted expenses for Outcome 1 This table shows how much the entity intends to spend (on an accrual basis) on achieving the outcome, broken down by program, as well as by Administered and Departmental funding sources.

Table 2.1.1: Budgeted expenses for Outcome 1 Outcome 1: Foster a productive and competitive labour market through employment policies and programs that assist job seekers into work, meet employer needs and increase Australia’s workforce participation. 2016–17 2017–18 2018–19 2019–20 2020–21 Estimated Budget Forward Forward Forward actual estimate estimate estimate $'000 $'000 $'000 $'000 $'000 Program 1.1: Employment Services Administered expenses jobactive 1,346,260 1,430,991 1,412,906 1,387,737 1,381,057 Empowering YOUth Initiatives 17,600 17,600 5,050 50 - Job Commitment Bonus 15,686 - - - - ParentsNext 14,701 23,243 86,010 87,514 89,783 Prison to Work - 616 3,257 3,257 3,401 Transition to Work 91,905 101,108 112,514 114,224 115,670 Seasonal Worker Programme 1,701 1,724 1,747 1,773 1,799 Administered total 1,487,853 1,575,282 1,621,484 1,594,555 1,591,710 Total expenses for Program 1.1 1,487,853 1,575,282 1,621,484 1,594,555 1,591,710 Outcome 1 Totals by appropriation type Administered expenses Ordinary annual services 1,487,853 1,575,282 1,621,484 1,594,555 1,591,710 (Appropriation Bill No. 1) Administered total 1,487,853 1,575,282 1,621,484 1,594,555 1,591,710 Departmental expenses Departmental appropriation 215,401 228,441 220,577 216,492 216,424 s74 Retained revenue receipts (a) 25,841 37,037 34,791 34,456 34,206 Expenses not requiring appropriation 24,429 29,130 31,178 29,391 27,599 in the Budget year (b) Departmental total 265,671 294,608 286,546 280,339 278,229 Total expenses for Outcome 1 1,753,524 1,869,890 1,908,030 1,874,894 1,869,939

Movement of administered funds 2016–17 2017–18 2018–19 2019–20 2020–21 between years (c) $'000 $'000 $'000 $'000 $'000 Outcome 1: Employment Services 2,500 - (1,250) (1,250) - Total movement of administered 2,500 - (1,250) (1,250) - funds

2016–17 2017–18 Average staffing level (number) 1,438 1,495 (a) Estimated expenses incurred in relation to receipts retained under section 74 of the PGPA Act. (b) Expenses not requiring appropriation in the Budget year are made up of depreciation expenses, amortisation expenses, make good expenses, and audit fees. (c) Figures displayed as a negative (-) represent a decrease in funds and a positive (+) represent an increase in funds. Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the budget year as government priorities change. Table 2.1.2: Performance criteria for Outcome 1 Table 2.1.2 below details the performance criteria for each program associated with Outcome 1. It also summarises how each program is delivered and where 2017–18 Budget measures have created new programs or materially changed existing programs.

Outcome 1—Foster a productive and competitive labour market through employment policies and programs that assist job seekers into work, meet employer needs and increase Australia’s workforce participation. Program 1.1—Employment services The Australian Government’s employment services system—jobactive—has four key objectives: help job seekers find and keep a job; help job seekers move from welfare to work; help job seekers meet their mutual obligations; and that jobactive organisations deliver quality services. The objectives of Program 1.1 contribute to Outcome 1 by helping job seekers move into employment. Purpose Our role is to foster a productive and competitive labour market through employment policies and programs that increase workforce participation, and facilitate jobs growth through policies that promote fair, productive and safe workplaces. Delivery jobactive services include: assisting job seekers to find and keep a job and ensuring employers are provided with job seekers who meet their business needs Work for the Dole and the National Work Experience Programme which provide job seekers with work-like experience and make a positive contribution to their local community New Enterprise Incentive Scheme which assists eligible job seekers to start and run a small business Harvest Labour Services and the National Harvest Labour Information Service which support the requirements of growers in the horticulture industry for harvest workers. The two year Seasonal Work Incentives for Job Seekers Trial will encourage eligible job seekers in employment services to take up seasonal horticultural work, and assist employers in the horticultural industry to find the labour they need for their seasonal work. The Youth Jobs PaTH for young job seekers under 25 years of age improves employment outcomes. This pathway has three elements: Prepare: Employability Skills Training to develop young peoples’ basic employability skills, including those required to identify and secure sustainable employment. Trial: Up to 30,000 internship placements of four to 12 weeks will be offered each year to give job seekers the chance to demonstrate their skills to a potential employer. Hire: A Youth Bonus wage subsidy of up to $10,000 for job seekers 15 to 24 years of age with barriers to employment and up to $6,500 for the most job-ready job seekers to support the employment of young people. Transition to Work provides intensive, pre-employment support to improve the work readiness of young people to help them into work or education. Empowering YOUth Initiatives are innovative projects to help young people at risk of long-term unemployment to overcome barriers and find a job. ParentsNext will be rolled out nationally to all Employment Regions with a particular focus on parents of young children to plan and prepare for employment by the time their youngest child reaches school age. The Seasonal Worker Programme is designed to assist Australia’s closest regional neighbours. It helps Australian businesses to employ workers from participating Pacific Island countries and Timor-Leste when they cannot find enough local labour to satisfy seasonal demand in the agriculture and accommodation industries. Performance information Year Performance criteria (a) Targets Outcome 1—Foster a productive and competitive labour market through employment policies and programs that assist job seekers into work, meet employer needs and increase Australia’s workforce participation. Program 1.1—Employment services The Australian Government’s employment services system—jobactive—has four key objectives: help job seekers find and keep a job; help job seekers move from welfare to work; help job seekers meet their mutual obligations; and that jobactive organisations deliver quality services. The objectives of Program 1.1 contribute to Outcome 1 by helping job seekers move into employment.

2016–17 Job seekers find and keep a job Count of job placements (overall): 380,000 Assessment: Forecast achievement is on track Count of job placements (Indigenous): 38,000 Assessment: Forecast achievement is not on track1 Proportion of job placements sustained to four weeks (overall): 55% Assessment: Forecast achievement is on track Proportion of job placements sustained to four weeks (Indigenous): 55% Assessment: Forecast achievement is on track Proportion of job placements sustained to 12 weeks (overall): 45% Assessment: Forecast achievement is on track Proportion of job placements sustained to 12 weeks (Indigenous): 45% Assessment: Forecast achievement is on track Proportion of job placements sustained to 26 weeks (overall): 25% Assessment: Forecast achievement is on track Proportion of job placements sustained to 26 weeks (Indigenous): 25% Assessment: Forecast achievement is on track Proportion of job seekers employed three months following participation in employment services: Stream A 55% Stream B 35% Stream C 25% Overall 45% Assessment: Forecast achievement is on track Job seekers move from welfare to Proportion of job seekers moving off income work support, or with reduced reliance on income support, six months after participation in jobactive: 40% Assessment: Forecast achievement is on track Job seekers meet their mutual Proportion of Work for the Dole participants who obligations report increased motivation to find a job: 75% Assessment: Forecast achievement is on track Proportion of jobactive provider appointments attended: 90% Assessment: Forecast achievement is not on

1 To drive improvement in Indigenous employment outcomes, the jobactive Deed includes specific targets for providers to achieve for their Indigenous job seekers. The targets reflect the expectation that providers should achieve parity in employment placements and outcomes for Indigenous job seekers. jobactive Star Ratings also include a performance measure to assess sustained (26week) employment for Indigenous job seekers. The Closing the Gap—Employment Services—additional funding measure will build the capacity of jobactive providers to better support and help place more Indigenous job seekers into work. Outcome 1—Foster a productive and competitive labour market through employment policies and programs that assist job seekers into work, meet employer needs and increase Australia’s workforce participation. Program 1.1—Employment services The Australian Government’s employment services system—jobactive—has four key objectives: help job seekers find and keep a job; help job seekers move from welfare to work; help job seekers meet their mutual obligations; and that jobactive organisations deliver quality services. The objectives of Program 1.1 contribute to Outcome 1 by helping job seekers move into employment. track 2 Proportion of job seekers (with Mutual Obligation requirements) who are actively looking for work: 95% Assessment: Forecast achievement is on track Young people move into work or Proportion of placements sustained to a 12 week education Employment or Hybrid Outcome, or a 26 week Education Outcome: 45% Assessment: Forecast achievement is unknown because data is not yet available. Proportion of placements that are converted to Sustainability Outcomes::25% Assessment: Forecast achievement is unknown because data is not yet available. Proportion of Transition to Work participants moving off income support, with reduced reliance on income support, or on to Youth Allowance (student) 6 months after participation in the service: 28% Assessment: Forecast achievement is unknown because data is not yet available. jobactive organisations deliver Proportion of employers satisfied with the quality services assistance provided by a jobactive organisation: 80% Assessment: Forecast achievement is on track Proportion of jobactive organisations that meet the service delivery requirements: 80% Assessment: Forecast achievement is on track jobactive—overall program $2,500 cost per employment outcome measure Assessment: Forecast achievement is on track

2017–18 Job seekers find and keep a job Count of job placements (overall): 380,000 Count of job placements (Indigenous): 38,000 Proportion of job placements sustained to four weeks (overall): 55% Proportion of job placements sustained to four weeks (Indigenous): 55% Proportion of job placements sustained to 12 weeks (overall): 45% Proportion of job placements sustained to 12 weeks (Indigenous): 45% Proportion of job placements sustained to 26 weeks (overall): 25% Proportion of job placements sustained to 26 weeks (Indigenous): 25% Proportion of job seekers employed three months following participation in employment services: Stream A 55%

2 The Department is working with providers on strategies to increase attendance, and a steady increase in the use of the compliance framework in regards to non–attendance is expected to result in an increase in the attendance rate. Outcome 1—Foster a productive and competitive labour market through employment policies and programs that assist job seekers into work, meet employer needs and increase Australia’s workforce participation. Program 1.1—Employment services The Australian Government’s employment services system—jobactive—has four key objectives: help job seekers find and keep a job; help job seekers move from welfare to work; help job seekers meet their mutual obligations; and that jobactive organisations deliver quality services. The objectives of Program 1.1 contribute to Outcome 1 by helping job seekers move into employment. Stream B 35% Stream C 25% Overall 45% Job seekers move from welfare to Proportion of job seekers moving off income work support, or with reduced reliance on income support, six months after participation in jobactive: 40% Job seekers meet their mutual Proportion of Work for the Dole participants who obligations report increased motivation to find a job: 75% Proportion of jobactive provider appointments attended: 90% Proportion of job seekers (with Mutual Obligation requirements) who are actively looking for work: 95% jobactive organisations deliver Proportion of employers satisfied with the quality services assistance provided by a jobactive organisation: 80% Proportion of jobactive organisations that meet the service delivery requirements: 80% Young people move into work or Proportion of placements sustained to a 12 week education Employment or Hybrid Outcome, or a 26 week Education Outcome: 45% Proportion of placements that are converted to Sustainability Outcomes::25% Proportion of Transition to Work participants moving off income support, with reduced reliance on income support, or on to Youth Allowance (student) 6 months after participation in the service: 28% jobactive—overall program $2,500 cost per employment outcome measure 2018–19 As per 2017–18 As per 2017–18 and beyond Material changes to Program 1.1 resulting from the following measures: Better Targeting of Assistance to Support Jobseekers Closing the Gap—Employment Services—additional funding ParentsNext—national expansion (a) On track means the Department is either meeting the year-to-date benchmark or within five per cent of meeting it. 2.2 BUDGETED EXPENSES AND PERFORMANCE FOR OUTCOME 2

Outcome 2: Facilitate jobs growth through policies that promote fair, productive and safe workplaces.

Program changes Figure 2: Changes to the program structure for Outcome 2 since the last Portfolio Budget Statement Program Program title Description of change No. 2.1 Workplace Support New program name. Merged the following programs under the former structure: - Program 2.1 Employee Assistance - Program 2.2 Workplace Assistance 2.2 Workers’ Compensation Payments Program moved from 2.3 to 2.2 Budgeted expenses for Outcome 2 This table shows how much the entity intends to spend (on an accrual basis) on achieving the outcome, broken down by program, as well as by Administered and Departmental funding sources.

Table 2.2.1: Budgeted expenses for Outcome 2 Outcome 2: Facilitate jobs growth through policies that promote fair, productive and safe workplaces. 2016–17 2017–18 2018–19 2019–20 2020–21 Estimated Budget Forward Forward Forward actual estimate estimate estimate $'000 $'000 $'000 $'000 $'000 Program 2.1: Workplace Support Administered expenses Fair Entitlements Guarantee 12,033 11,546 11,693 11,852 12,014 International Labour Organization 11,222 11,680 11,557 11,769 12,203 Subscription Protected Action Ballots Scheme 1,600 1,600 1,600 1,600 1,600 Special appropriations Coal Mining Industry (LSL) Act 1992 154,618 154,618 154,618 154,618 154,618 Fair Entitlements Guarantee Act 2012 214,083 221,707 220,766 219,370 216,642 Administered total 393,556 401,151 400,234 399,209 397,077 Total expenses for Program 2.1 393,556 401,151 400,234 399,209 397,077 Program 2.2: Workers' Compensation Payments Administered expenses Comcare 6,104 6,020 5,983 5,989 6,016 Special appropriations Asbestos-related Claims Act 2005 31,717 34,537 30,827 32,077 32,912 Safety, Rehabilitation & Compensation 32,510 32,337 30,503 28,646 26,938 Act 1998 Administered total 70,331 72,894 67,313 66,712 65,866 Total expenses for Program 2.2 70,331 72,894 67,313 66,712 65,866 Outcome 2 Totals by appropriation type Administered expenses Ordinary annual services (Appropriation 30,959 30,846 30,833 31,210 31,833 Bill No. 1) Special appropriations 432,928 443,199 436,714 434,711 431,110 Administered total 463,887 474,045 467,547 465,921 462,943 Departmental expenses Departmental appropriation 70,972 72,706 71,856 71,149 71,647 s74 Retained revenue receipts (a) 8,613 12,346 11,597 11,486 11,401 Expenses not requiring appropriation in the 7,304 7,161 6,729 6,418 6,841 Budget year (b) Departmental total 86,889 92,213 90,182 89,053 89,889 Total expenses for Outcome 2 550,776 566,258 557,729 554,974 552,832

2016–17 2017–18 Average staffing level (number) 439 454 (a) Estimated expenses incurred in relation to receipts retained under section 74 of the PGPA Act. Expenses not requiring appropriation in the Budget year are made up of depreciation expenses, amortisation expenses, make good expenses, and audit fees. Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the budget year as government priorities change. Table 2.2.2: Performance criteria for Outcome 2 Table 2.2.2 below details the performance criteria for each program associated with Outcome 2. It also summarises how each program is delivered and where 2017–18 Budget measures have created new programs or materially changed existing programs.

Outcome 2—Facilitate jobs growth through policies that promote fair, productive and safe workplaces. Program 2.1—Workplace support Contributes to Outcome 2 through: the promotion of fair workplaces by ensuring the protection of employee entitlements in certain circumstances, and ensuring the efficient operation of the workplace relations system through initiatives designed to encourage employers and employees to adopt fair, productive, flexible and safe workplace relations. Purpose Our role is to foster a productive and competitive labour market through employment policies and programs that increase workforce participation, and facilitate jobs growth through policies that promote fair, productive, flexible and safe workplaces. Delivery Program 2.1 delivers two services to promote fair workplaces by ensuring the protection of employee entitlements in certain circumstances: Fair Entitlements Guarantee—established under the Fair Entitlements Guarantee Act 2012 to provide financial assistance for certain unpaid employment entitlements when an employee loses their job through the liquidation or bankruptcy of their employer on or after 5 December 2012. Coal Mining Industry (Long Service Leave) Administration Act 1992 financing arrangements—under this Act the cost of portable long service leave entitlements is managed through a central fund administered by the Coal Mining Industry (Long Service Leave Funding) Corporation. Monthly levy collection transfers are made from the consolidated revenue fund to the central fund. The Program contributes to the Government’s productivity agenda by ensuring the operation of the workplace relations system through initiatives designed to encourage employers and employees to adopt fair, productive, flexible and safe workplace relations, including the: Protected Action Ballots Scheme—costs incurred by the Australian Electoral Commission in relation to protected action ballots. A protected action ballot is a statutory prerequisite to protected industrial action under the Fair Work Act. International Labour Organization (ILO)—the Australian Government’s annual membership subscription to the ILO. The government works with other member states and representatives from employer and employee organisations to: participate in international policy discussions on labour issues; contribute to technical cooperation in the Asia-Pacific region; report on standards at the national level; and, participate as a member of the ILO Governing Body. Outcome 2—Facilitate jobs growth through policies that promote fair, productive and safe workplaces. Program 2.1—Workplace support Contributes to Outcome 2 through: the promotion of fair workplaces by ensuring the protection of employee entitlements in certain circumstances, and ensuring the efficient operation of the workplace relations system through initiatives designed to encourage employers and employees to adopt fair, productive, flexible and safe workplace relations.

Performance information3

Year Performance criteria Targets 2016–17 Fair Entitlements Guarantee Fair Entitlements Guarantee—percentage of program functions effectively claims processed within 16 weeks of receipt of an effective claim: 80% Assessment: Forecast achievement is on track Fair Entitlements Guarantee—average processing time for all claims: 14 weeks Assessment: Forecast achievement is on track Fair Entitlements Guarantee—claim payments are correct: 95% Assessment: Forecast achievement is on track4 Fair Entitlements Guarantee—claimants satisfied with the department’s administration of Fair Entitlements Guarantee: 80% Assessment: Forecast achievement is on track Fair Entitlements Guarantee—insolvency Practitioners satisfied with the administration of Fair Entitlements Guarantee: 80% Assessment: Forecast achievement is on track Commonwealth-funded projects Percentage of accreditation applications are undertaken by builders assessed and contact made with the applicant accredited by the Office of the within 10 working days: 90% Federal Safety Commissioner Assessment: Forecast achievement is on track

Satisfaction of accredited companies with the service provided by the OFSC: majority rate the level of service as satisfactory or better Assessment: Forecast achievement is on track Companies consider that workplace safety has improved due to accreditation: Majority of companies say accreditation has improved

3 The Department holds the funding for Coal Mining Long Service Leave and the Protected Action Ballots Scheme however management is through the Government appointed Coal Mining Long Service Leave Corporation and the Australian Election Commission respectively. The ILO measure is for Australia’s contribution to the operation of the international agency. Therefore, information provided in this PBS is limited to the Fair Entitlements Guarantee (FEG) program and Office of the Federal Safety Commissioner. 4 The Department commenced a new methodology for measuring the FEG payment accuracy in 2015–16 relating to the target, 95 per cent of claim payments are correct. The new measurement measures all payment decisions in addition to a subset of claim review decisions. Outcome 2—Facilitate jobs growth through policies that promote fair, productive and safe workplaces. Program 2.1—Workplace support Contributes to Outcome 2 through: the promotion of fair workplaces by ensuring the protection of employee entitlements in certain circumstances, and ensuring the efficient operation of the workplace relations system through initiatives designed to encourage employers and employees to adopt fair, productive, flexible and safe workplace relations. their safety performance Assessment: Forecast achievement is on track 2017–18 Fair Entitlements Guarantee Fair Entitlements Guarantee—percentage of program functions effectively claims processed within 16 weeks of receipt of an effective claim: 80% Fair Entitlements Guarantee—average processing time for all claims: 14 weeks Fair Entitlements Guarantee—claim payments are correct: 95% Fair Entitlements Guarantee—claimants satisfied with the department’s administration of Fair Entitlements Guarantee: 80% Fair Entitlements Guarantee—insolvency Practitioners satisfied with the administration of Fair Entitlements Guarantee: 80% Commonwealth-funded projects Percentage of accreditation applications are undertaken by builders assessed and contact made with the applicant accredited by the Office of the within 10 working days: 90% Federal Safety Commissioner Satisfaction of accredited companies with the service provided by the OFSC: majority rate the level of service as satisfactory or better Companies consider that workplace safety has improved due to accreditation: Majority of companies say accreditation has improved their safety performance 2018–19 and As per 2017–18 As per 2017–18 beyond Material changes to Program 2.1 resulting from the following measures: Nil

Outcome 2—Facilitate jobs growth through policies that promote fair, productive and safe workplaces. Program 2.2—Workers’ compensation payments Managed by Comcare, and contributes to Outcome 2 by managing the Comcare Workers’ Compensation Scheme. Further information can be found in the Comcare, the Safety, Rehabilitation and Compensation Commission and the Seafarers Safety, Rehabilitation and Compensation Authority section of this document. Section 3: Budgeted financial statements

Section 3 presents budgeted financial statements which provide a comprehensive snapshot of entity finances for the 2017–18 budget year, including the impact of budget measures and resourcing on financial statements.

3.1 BUDGETED FINANCIAL STATEMENTS

3.1.1 Differences between entity resourcing and financial statements There is a difference of $0.3 million in 2016–17 between the appropriation revenue recognised in Table 3.1 and the appropriation shown in the agency resource statement. The 2016–17 supplementary appropriation was not included in the appropriation bills due to timing. 3.1.2 Explanatory notes and analysis of budgeted financial statements Departmental The Department of Employment is budgeting for an operating loss equal to the unappropriated depreciation and amortisation expense of $35.9 million for the 2017–18 financial year.

Total revenues are estimated to be $350.5 million and total expenses $386.8 million.

Total assets at the end of the 2017–18 year are estimated to be $300.6 million. The majority of the assets represent receivables (appropriation receivables).

Total liabilities for 2017–18 are estimated at $116.8 million. The largest liability item is accrued employee entitlements.

Movements from 2016–17 to 2017–18 are predominately related to the Shared Services Machinery of Government (MoG) changes of 1 December 2016 and measures. The Balance Sheet adjustments due the MoG are not reflected in the statements.

Administered Administered revenues for the 2017–18 budget year are estimated to be $232.0 million, consistent with the 2016–17 estimated actual.

Administered expenses in 2017–18 are estimated to be $2.0 billion, an increase of $97.6 million from the 2016–17 estimated actual. This increase is attributable to budget measures and revised program parameters. 3.2. BUDGETED FINANCIAL STATEMENTS TABLES

Table 3.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June 2016–17 2017–18 2018–19 2019–20 2020–21 Estimated Budget Forward Forward Forward actual estimate estimate estimate $'000 $'000 $'000 $'000 $'000 EXPENSES Employee benefits 213,732 223,304 221,770 220,250 220,271 Suppliers 107,251 127,636 117,461 113,743 113,817 Depreciation and amortisation 31,323 35,881 37,497 35,399 34,030 Total expenses 352,306 386,821 376,728 369,392 368,118 LESS: OWN-SOURCE INCOME Own-source revenue Sale of goods and rendering of services 34,454 49,383 46,388 45,942 45,607 External Audit 410 410 410 410 410 Total own-source revenue 34,864 49,793 46,798 46,352 46,017 Gains Other - - - - - Total gains - - - - - Total own-source income 34,864 49,793 46,798 46,352 46,017 Net cost of/contribution by services 317,442 337,028 329,930 323,040 322,101 Revenue from Government 286,119 301,147 292,433 287,641 288,071 Surplus/(deficit) attributable to the Australian Government (31,323) (35,881) (37,497) (35,399) (34,030) OTHER COMPREHENSIVE INCOME Changes in asset revaluation surplus - - - - - Total other comprehensive income - - - - - Total comprehensive income/(loss) (31,323) (35,881) (37,497) (35,399) (34,030) Total comprehensive income/(loss) attributable to the Australian Government (31,323) (35,881) (37,497) (35,399) (34,030) Table 3.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June (continued) Note: Impact of net cash appropriation arrangements 2016–17 2017–18 2018–19 2019–20 2020–21 $'000 $'000 $'000 $'000 $'000 Total comprehensive income/(loss) excluding depreciation/amortisation - - - - - expenses previously funded through revenue appropriations less depreciation/amortisation expenses previously funded through revenue 31,323 35,881 37,497 35,399 34,030 appropriations (a) Total comprehensive income/(loss) —as per the statement of comprehensive income (31,323) (35,881) (37,497) (35,399) (34,030) (a) From 2010–11, the Government introduced net cash appropriation arrangements where Bill 1 revenue appropriations for the depreciation/amortisation expenses of non-corporate Commonwealth entities (and select corporate Commonwealth entities) were replaced with a separate capital budget (the Departmental Capital Budget, or DCB) provided through Bill 1 equity appropriations. For information regarding DCBs, please refer to Table 3.5 Departmental Capital Budget Statement. Prepared on Australian Accounting Standards basis. Table 3.2: Budgeted departmental balance sheet (as at 30 June) 2016–17 2017–18 2018–19 2019–20 2020–21 Estimated Budget Forward Forward Forward actual estimate estimate estimate $'000 $'000 $'000 $'000 $'000 ASSETS Financial assets Cash and cash equivalents 2,000 2,000 2,000 2,000 2,000 Trade and other receivables 124,736 123,913 122,734 120,398 120,452 Other financial assets 1,764 1,764 1,764 1,764 1,764 Total financial assets 128,500 127,677 126,498 124,162 124,216 Non-financial assets Leasehold improvements 25,372 24,530 23,893 23,384 22,976 Property, plant and equipment 19,377 17,206 15,006 13,696 14,898 Intangibles 92,123 121,563 114,074 107,377 102,755 Other non-financial assets 9,636 9,636 9,636 9,636 9,636 Total non-financial assets 146,508 172,935 162,609 154,093 150,265 Total assets 275,008 300,612 289,107 278,255 274,481 LIABILITIES Payables Suppliers 18,660 19,497 19,937 19,971 19,971 Other payables 28,426 26,187 23,870 21,458 21,458 Total payables 47,086 45,684 43,807 41,429 41,429 Provisions Employee provisions 67,128 67,875 68,674 68,817 68,871 Other provisions 3,385 3,217 3,116 3,015 3,015 Total provisions 70,513 71,092 71,790 71,832 71,886 Total liabilities 117,599 116,776 115,597 113,261 113,315 Net assets 157,409 183,836 173,510 164,994 161,166 EQUITY* Parent entity interest Contributed equity 236,997 299,305 326,476 353,359 383,561 Reserves 10,252 10,252 10,252 10,252 10,252 Retained surplus (accumulated deficit) (89,840) (125,721) (163,218) (198,617) (232,647) Total parent entity interest 157,409 183,836 173,510 164,994 161,166 Total equity 157,409 183,836 173,510 164,994 161,166 * ‘Equity’ is the residual interest in assets after deduction of liabilities. Prepared on Australian Accounting Standards basis. Table 3.3: Departmental statement of changes in equity—summary of movement (Budget year 2017–18) Retained Asset Contributed Total earnings revaluation equity/ equity

reserve capital $'000 $'000 $'000 $'000 Opening balance as at 1 July 2017 Balance carried forward from previous period (89,840) 10,252 236,997 157,409 Adjustment for changes in accounting policies - - - - Adjusted opening balance (89,840) 10,252 236,997 157,409 Comprehensive income Other comprehensive income - - - - Surplus/(deficit) for the period (35,881) - - (35,881) Total comprehensive income (35,881) - - (35,881) of which: Attributable to the Australian Government (35,881) - - (35,881) Transactions with owners Contributions by owners Equity injection—Appropriation - - 36,272 36,272 Departmental capital budget (DCB) - - 26,036 26,036 Sub-total transactions with owners - - 62,308 62,308 Transfers between equity components - - - - Estimated closing balance as at 30 June 2018 (125,721) 10,252 299,305 183,836 Less: non-controlling interests - - - - Closing balance attributable to the Australian Government (125,721) 10,252 299,305 183,836 Prepared on Australian Accounting Standards basis. Table 3.4: Budgeted departmental statement of cash flows (for the period ended 30 June) 2016–17 2017–18 2018–19 2019–20 2020–21 Estimated Budget Forward Forward Forward actual estimate estimate estimate $'000 $'000 $'000 $'000 $'000 OPERATING ACTIVITIES Cash received Appropriations 284,590 301,155 292,796 289,162 288,017 Sale of goods and rendering of services 34,454 49,383 46,388 45,942 45,607 Net GST received 10,725 12,764 11,746 11,375 11,382 Total cash received 329,769 363,302 350,930 346,479 345,006 Cash used Employees 212,935 222,403 220,894 220,126 220,217 Suppliers 88,627 96,117 87,339 83,679 82,115 s74 Retained revenue receipts— 30,083 44,782 42,697 42,674 42,674 transferred to OPA Total cash used 331,645 363,302 350,930 346,479 345,006 Net cash from/(used by) (1,876) - - - - operating activities INVESTING ACTIVITIES Cash received Proceeds from sales of property, plant - - - - - and equipment Total cash received - - - - - Cash used Purchase of property, plant and 42,696 62,308 27,171 26,883 30,202 equipment and intangibles Total cash used 42,696 62,308 27,171 26,883 30,202 Net cash from/(used by) investing (42,696) (62,308) (27,171) (26,883) (30,202) activities FINANCING ACTIVITIES Cash received Contributed equity 42,696 62,308 27,171 26,883 30,202 Total cash received 42,696 62,308 27,171 26,883 30,202 Cash used Other - - - - - Total cash used - - - - - Net cash from/(used by) financing 42,696 62,308 27,171 26,883 30,202 activities Net increase/(decrease) in cash held (1,876) - - - - Cash and cash equivalents at the 3,876 2,000 2,000 2,000 2,000 beginning of the reporting period Cash and cash equivalents at the end of the reporting period 2,000 2,000 2,000 2,000 2,000 Prepared on Australian Accounting Standards basis. Table 3.5: Departmental capital budget statement (for the period ended 30 June) 2016–17 2017–18 2018–19 2019–20 2020–21 Estimated Budget Forward Forward Forward actual estimate estimate estimate $'000 $'000 $'000 $'000 $'000 NEW CAPITAL APPROPRIATIONS Capital budget—Bill 1 (DCB) 32,563 26,036 24,426 26,370 29,686 Equity injections—Bill 2 7,316 36,272 2,745 513 516 Total new capital appropriations 39,879 62,308 27,171 26,883 30,202 Provided for: Purchase of non-financial assets 39,879 62,308 27,171 26,883 30,202 Total items 39,879 62,308 27,171 26,883 30,202 PURCHASE OF NON-FINANCIAL ASSETS Funded by capital appropriations (a) 7,316 36,272 2,745 513 516 Funded by capital appropriation—DCB (b) 35,380 26,036 24,426 26,370 29,686 TOTAL 42,696 62,308 27,171 26,883 30,202 RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE Total purchases 42,696 62,308 27,171 26,883 30,202 Total cash used to acquire assets 42,696 62,308 27,171 26,883 30,202

(a) Includes both current Bill 2 and prior Act 2/4/6 appropriations and special capital appropriations. (b) Does not include annual finance lease costs. Includes purchases from current and previous years’ Departmental capital budgets (DCBs). Prepared on Australian Accounting Standards basis.

Table 3.6: Statement of asset movements (Budget year 2017–18) Leasehold Other property, Computer Total improvements plant and software and

equipment intangibles $'000 $'000 $'000 $'000 As at 1 July 2017 Gross book value 30,903 23,695 143,228 197,826 Accumulated depreciation/amortisation and impairment (5,531) (4,318) (51,105) (60,954) Opening net book balance 25,372 19,377 92,123 136,872 Capital asset additions Estimated expenditure on new or replacement assets By purchase—appropriation equity (a) 4,801 4,137 53,370 62,308 Total additions 4,801 4,137 53,370 62,308 Other movements Depreciation/amortisation expense (5,643) (6,308) (23,930) (35,881) Total other movements (5,643) (6,308) (23,930) (35,881) As at 30 June 2018 Gross book value 35,704 27,832 196,598 260,134 Accumulated depreciation/amortisation (11,174) (10,626) (75,035) (96,835) and impairment Closing net book balance 24,530 17,206 121,563 163,299 (a) ‘Appropriation equity’ refers to equity injections appropriations provided through Appropriation Bill (No. 2) 2017–18, including CDABs. Prepared on Australian Accounting Standards basis. Table 3.7: Schedule of budgeted income and expenses administered on behalf of Government (for the period ended 30 June) 2016–17 2017–18 2018–19 2019–20 2020–21 Estimated Budget Forward Forward Forward actual estimate estimate estimate $'000 $'000 $'000 $'000 $'000 EXPENSES Suppliers 1,246,133 1,323,292 1,296,888 1,282,602 1,281,000 Subsidies 304,194 288,718 309,260 299,901 300,368 Personal benefits 298,303 320,825 321,626 321,163 318,456 Grants 96,364 109,830 154,632 150,179 148,171 Write-down and impairment of assets 642 642 642 642 642 Payments to corporate entities 6,104 6,020 5,983 5,989 6,016 Total expenses administered on 1,951,740 2,049,327 2,089,031 2,060,476 2,054,653 behalf of Government LESS: OWN-SOURCE INCOME Own-source revenue Taxation revenue Other taxes 154,618 154,618 154,618 154,618 154,618 Total taxation revenue 154,618 154,618 154,618 154,618 154,618 Non-taxation revenue Recoveries 39,386 70,612 74,126 76,100 78,156 Other revenue 6,753 6,753 6,753 6,753 6,753 Total non-taxation revenue 46,139 77,365 80,879 82,853 84,909 Total own-source revenue administered on behalf of 200,757 231,983 235,497 237,471 239,527 Government Total own-sourced income administered on behalf of 200,757 231,983 235,497 237,471 239,527 Government Net cost of/contribution by services 1,750,983 1,817,344 1,853,534 1,823,005 1,815,126 Surplus/(deficit) before income tax (1,750,983) (1,817,344) (1,853,534) (1,823,005) (1,815,126) Income tax expense - - - - - Surplus/(deficit) after income tax (1,750,983) (1,817,344) (1,853,534) (1,823,005) (1,815,126) OTHER COMPREHENSIVE INCOME Items not subject of subsequent reclassification to net cost of services Changes in asset revaluation surplus - - - - - Total other comprehensive income - - - - - Total comprehensive income/(loss) (1,750,983) (1,817,344) (1,853,534) (1,823,005) (1,815,126) Prepared on Australian Accounting Standards basis. Table 3.8: Schedule of budgeted assets and liabilities administered on behalf of Government (as at 30 June) 2016–17 2017–18 2018–19 2019–20 2020–21 Estimated Budget Forward Forward Forward actual estimate estimate estimate $'000 $'000 $'000 $'000 $'000 ASSETS Financial assets Taxation receivables 11,963 11,963 11,963 11,963 11,963 Trade and other receivables 31,915 31,915 31,915 31,915 31,915 Other investments 240,897 240,897 240,897 240,897 240,897 Total financial assets 284,775 284,775 284,775 284,775 284,775 Non-financial assets Other non-financial assets 5,901 5,779 5,779 5,991 6,212 Total non-financial assets 5,901 5,779 5,779 5,991 6,212 Assets held for sale - - - - - Total assets administered on 290,676 290,554 290,554 290,766 290,987 behalf of Government LIABILITIES Payables Suppliers 60,976 60,976 60,976 60,976 60,976 Subsidies 24,135 24,135 24,135 24,135 24,135 Personal benefits 1,204 1,204 1,204 1,204 1,204 Grants 2,168 2,168 2,168 2,168 2,168 Other payables 2,771,999 2,730,753 2,698,171 2,666,044 2,641,905 Total payables 2,860,482 2,819,236 2,786,654 2,754,527 2,730,388 Total liabilities administered on 2,860,482 2,819,236 2,786,654 2,754,527 2,730,388 behalf of Government Net assets/(liabilities) (2,569,806) (2,528,682) (2,496,100) (2,463,761) (2,439,401)

Prepared on Australian Accounting Standards basis. Table 3.9: Schedule of budgeted administered cash flows (for the period ended 30 June) 2016–17 2017–18 2018–19 2019–20 2020–21 Estimated Budget Forward Forward Forward actual estimate estimate estimate $'000 $'000 $'000 $'000 $'000 OPERATING ACTIVITIES Cash received Taxes 154,618 154,618 154,618 154,618 154,618 Net GST received 121,452 129,170 126,528 125,062 124,842 Other 46,139 77,365 80,879 82,853 84,909 Total cash received 322,209 361,153 362,025 362,533 364,369 Cash used Grants 96,364 109,830 154,632 150,179 148,171 Subsidies paid 304,194 288,718 309,260 299,901 300,368 Personal benefits 298,303 320,825 321,626 321,163 318,456 Suppliers 1,368,169 1,452,340 1,423,416 1,407,876 1,406,063 Payments to corporate entities 6,104 6,020 5,983 5,989 6,016 Total cash used 2,073,134 2,177,733 2,214,917 2,185,108 2,179,074 Net cash from/(used by) operating (1,750,925) (1,816,580) (1,852,892) (1,822,575) (1,814,705) activities Net increase/(decrease) in cash (1,750,925) (1,816,580) (1,852,892) (1,822,575) (1,814,705) held Cash and cash equivalents at 4 - - - - beginning of reporting period Cash from Official Public Account

for: – Appropriations 1,951,708 2,048,593 2,088,419 2,060,076 2,054,262 – GST appropriations 121,452 129,170 126,528 125,062 124,842 Total cash from Official Public Account 2,073,160 2,177,763 2,214,947 2,185,138 2,179,104 Cash to Official Public Account

for: – Appropriations (200,787) (232,013) (235,527) (237,501) (239,557) – Return of GST appropriations (121,452) (129,170) (126,528) (125,062) (124,842) Total cash to Official Public Account (322,239) (361,183) (362,055) (362,563) (364,399) Cash and cash equivalents at end of reporting period - - - - - Prepared on Australian Accounting Standards basis.

Table 3.10: Administered capital budget statement (for the period ended 30 June) The Department has no administered capital purchases to report. For this reason Table 3.10 is not presented.

Table 3.11: Statement of administered asset movements (Budget year 2017–18) The Department has no administered asset movements to report. For this reason Table 3.11 is not presented.