<p> AUSTRALIAN SECURITY INTELLIGENCE ORGANISATION</p><p>Section 1: Agency overview and resources</p><p>1.1 STRATEGIC DIRECTION STATEMENT</p><p>As Australia’s national security service, the Australian Security Intelligence Organisation (ASIO) is responsible for protecting Australia, its people and its interests from threats to security through intelligence collection, assessment and advice to government. The Australian Security Intelligence Organisation Act 1979 sets out ASIO’s role and defines ‘security’, thereby articulating, and setting the parameters for, those activities or ‘threats to security’ which ASIO has the responsibility to counter.</p><p>Threats to security include espionage, sabotage, politically motivated violence (the most common manifestation of which is terrorism), the promotion of communal violence, attacks on Australia’s defence system, acts of foreign interference, and serious threats to Australia’s territorial and border integrity. ASIO’s responsibility for the protection of security extends beyond Australia’s borders and includes Australia’s security obligations to other countries.</p><p>The threat posed by terrorism, and in particular Islamic jihadist terrorism, remains the most immediate and significant factor influencing the security of Australia and Australians here and overseas. The shift from centrally coordinated plots to stand-alone, unilateral attacks, which is an increasing feature in the international environment, and the concerning trend of home-grown terrorism are principal areas of focus for ASIO. ASIO’s primary objective is to identify and take action to quickly disrupt those terrorist plans and aspirations, before they advance to the stage where Australian lives are put at risk.</p><p>Espionage and foreign interference are enduring threats to Australia’s security. Espionage through cyber means has emerged as a serious and widespread problem and is only likely to continue to gain prominence with the increasing reliance of the commercial, government and military sectors on digital technology.</p><p>ASIO’s visa security assessment function is an important element of the government’s wider border security strategy. ASIO’s workload in this area has increased considerably in recent years, and ASIO continues to respond to the challenge by constantly reviewing and refining processes to ensure that finite assessment resources are positioned to maximise efficiency, focus effort on cases of greatest risk and provide more expeditious management of cases of lower risk.</p><p>233 Australian Security Intelligence Organisation</p><p>A continued focus on keeping abreast, and where possible ahead, of rapid technological development is imperative—from both a defensive and offensive posture. ASIO will continue to work closely with the Attorney-General’s Department and other partners to ensure that the legislative framework in which ASIO operates continues to keep pace with technology and changes in the operating environment and, consequently, continues to facilitate the achievement of the organisation’s mission.</p><p>After several years of accelerated growth, ASIO, in 2012–13, will need to adapt to a significantly tighter budgetary environment. Effectively managing this changed fiscal position, while ensuring the maintenance of a robust national security capability, is a key focus for ASIO’s senior management. The relocation to ASIO’s new headquarters in 2012–13 will also be a significant logistical endeavour and has a range of budget and investment project impacts.</p><p>In 2009, ASIO embarked on a strategic reform program of business modernisation to prepare it to respond technically and professionally to the environment in 2020. The work has enabled ASIO to identify and remove duplication, to streamline processes and procedures, to invest in capabilities which will deliver greater efficiencies in the future, and to engage in greater collaboration and capability sharing with its partners. The program has placed ASIO in a much better position to withstand the more challenging budgetary outlook it will face in coming years.</p><p>However, identification of further cost-saving measures, greater innovation and flexibility of staff, and rigorous risk management and prioritisation of effort will be critical.</p><p>Government expectations for a more integrated, better organised and more economical national intelligence community have never been higher. ASIO is working actively with close partners to share skills, capabilities and expertise not only in operational areas but also across a broad spectrum of corporate programs.</p><p>Similarly, ASIO seeks to further leverage its international partners to advance both investigations and understanding of global threat trends, and for capability development.</p><p>Engagement with industry for the protection of critical national infrastructure and to counter the insidious threat of cyber intrusion, is another important component of ASIO’s outreach strategy.</p><p>In response to increasing interest from the public, ASIO will continue efforts to balance the need to protect its information, sources and capabilities with the call for greater understanding of ASIO and its work. ASIO will continue to engage with communities, explore opportunities for the Director-General to present at appropriate public forums and raise awareness through its website and publications such as the annual report to parliament.</p><p>234 Australian Security Intelligence Organisation</p><p>ASIO’s three-year strategic plan draws to a close in 2013. The plan has served ASIO well by aligning activity with ensuring a focus on the attainment of four core strategic goals: to strengthen intelligence collection and analysis capability, to enhance strategic impact, to build and manage the workforce of the future, and to improve business processes and practices. In 2012–13, ASIO will undertake a critical evaluation of performance against those goals and commence work on defining ASIO’s strategic vision and direction towards 2016.</p><p>235 Australian Security Intelligence Organisation</p><p>1.2 AGENCY RESOURCE STATEMENT</p><p>Table 1.1 shows the total resources from all sources. </p><p>Table 1.1: Agency resource statement—Budget estimates for 2012–13 as at Budg et May 2012 Estimate of prior year Actual amounts + Proposed = Total available available in at Budget estimate appropriation 2012–13 2012–13 2012–13 2011–12 $’000 $’000 $’000 $’000 ORDINARY ANNUAL SERVICES1 Departmental appropriation Prior year departmental appropriation2 239,668 – 239,668 298,379 Departmental appropriation3 – 400,735 400,735 347,352 s 31 relevant agency receipts4 – 4,709 4,709 4,700 Total ordinary annual services 239,668 405,444 645,112 650,431 OTHER SERVICES5 Departmental non-operating Equity injections – 5,062 5,062 41,806 Total other services – 5,062 5,062 41,806 Total available annual appropriations 239,668 410,506 650,174 692,237 Total net resourcing for agency 239,668 410,506 650,174 692,237 All figures are GST exclusive. 1. Appropriation Bill (No. 1) 2012–13. 2. Estimated adjusted balance carried forward from previous year. 3. Includes an amount of $60.766m in 2012–13 for the departmental capital budget (see Table 3.2.5 for furth er details). For accounting purposes this amount has been designated as ‘contributions by owners’. 4. Section 31 relevant agency receipts—estimate. 5. Appropriation Bill (No. 2) 2012–13.</p><p>1.3 BUDGET MEASURES</p><p>Table 1.2: Measures announced between 2011–12 Budget and 2012–13 Budget b ut not yet reported in a subsequent portfolio statement 2011–12 2012–13 2013–14 2014–15 2015–16 Program $’000 $’000 $’000 $’000 $’000 Expense measures Reducing the cost of government administration—one-off efficiency dividend 1.1 Departmental expenses – (9,055) (9,397) (9,327) (9,419) Total expense measures – (9,055) (9,397) (9,327) (9,419) Capital measures Departmental capital budgets— savings 1.1 Departmental capital – (15,221) (11,925) (8,476) (8,559) Total capital measures – (15,221) (11,925) (8,476) (8,559) Prepared on a Government Finance Statistics (fiscal) basis.</p><p>236 Australian Security Intelligence Organisation</p><p>Section 2: Outcomes and planned performance</p><p>2.1 OUTCOMES AND PERFORMANCE INFORMATION</p><p>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 agencies achieve the intended results of their outcome statements. Agencies are required to identify the programs that contribute to government outcomes over the budget and forward years.</p><p>ASIO’s outcome is described below together with its related program, specifying the performance indicators and targets used to assess and monitor the performance of ASIO in achieving government outcomes.</p><p>ASIO has revised its outcome statement since the 2011–12 Portfolio Budget Statements to better reflect its mandate to government.</p><p>Outcome 1: To protect Australia, its people and its interests from threats to security through intelligence collection, assessment and advice to Government</p><p>Outcome 1 strategy ASIO’s outcome supports the Australian Government’s policy aim of ‘A secure Australia in a secure region’.</p><p>The information provided in the ASIO budget statement has necessarily been limited by the need to observe the requirements of national security. This is consistent with current practice observed by ASIO in presenting its annual report, where all sensitive information is excluded in accordance with section 94 of the ASIO Act.</p><p>This budget statement contains broad information on appropriations and performance. Additional national security classified information is provided to the Attorney-General and the National Security Committee of Cabinet. This enables scrutiny of the detail of ASIO’s appropriations and performance information related to outcomes and programs.</p><p>237 Australian Security Intelligence Organisation</p><p>Outcome 1 expense statement Table 2.1 provides an overview of the total expenses for Outcome 1, by program.</p><p>Table 2.1: Budgeted expenses for Outcome 1 2011–12 Estimated 2012–13 actual Estimated Outcome 1: To protect Australia, its people and its interests from threats to security through intelligence collection, assessment and expenses expenses advice to Government $’000 $’000 Program 1.1: Security Intelligence Departmental expenses Departmental appropriation1 338,904 357,578 Expenses not requiring appropriation in the budget year2 70,248 83,963 Total expenses for Outcome 1 409,152 441,541</p><p>2011–12 2012–13 Average staffing level (number)3 1,760 1,760 Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of t he budget year as government priorities change. 1. Departmental appropriation combines ‘Ordinary annual services (Appropriation Bill No. 1)’ and ‘Revenue fr om independent sources (s 31)’. 2. Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation exp enses and resources received free of charge. 3. Calculation is an average headcount.</p><p>Contributions to Outcome 1</p><p>Program 1.1: Security Intelligence</p><p>Program 1.1 objective ASIO’s program objective is to protect Australia, its people and its interests from threats to security through intelligence collection, assessment and advice to government.</p><p>Program 1.1 expenses ASIO’s expenses increase over the estimates due to additional rent commitments relating to ASIO’s new central headquarters. Funding has grown to cover a portion of the increased rent, with the remainder to be absorbed by ASIO.</p><p>2011–12 2013–14 2014–15 2015–16 Revised 2012–13 Forward Forward Forward budget Budget year 1 year 2 year 3 $’000 $’000 $’000 $’000 $’000 Annual departmental expenses Departmental item 338,904 357,578 357,869 360,186 362,426 Expenses not requiring appropriation in the budget year1 70,248 83,963 87,245 97,451 109,323 Total program expenses 409,152 441,541 445,114 457,637 471,749</p><p>238 Australian Security Intelligence Organisation</p><p>1. Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation exp enses and resources received free of charge.</p><p>Program 1.1 deliverables There are four components of the program, each providing a key contribution to the outcome: • Security intelligence analysis and advice, including strategic, investigative and complex analysis; threat assessments; border security; critical infrastructure protection; policy contribution; and support to prosecutions. • Protective security advice, including counter-terrorist checking, personnel security, physical security, and policy contribution. • Security intelligence investigation and capabilities, including the maintenance and enhancement of all-source security intelligence collection, complex tactical and technical analysis, technical research and development, counter-terrorism response, national and international liaison, and policy contribution. • Foreign intelligence collection in Australia at the request of the Minister for Foreign Affairs or the Minister for Defence, as well as incidentally through security intelligence investigations and liaison with overseas partners. Due to national security reasons, ASIO is not able to provide details of its deliverables.</p><p>Program 1.1 key performance indicators ASIO has two key performance indicators: • the contribution of ASIO’s action and advice to the management and the reduction of risk to: – people and property – government business and national infrastructure – special events of national and international significance, and • the security of ASIO’s activities. Achievement of these indicators will be monitored by: • the level of government satisfaction as indicated by client feedback • relevant client feedback on agency outputs in regard to quality and timeliness • resource use against priorities and cost-effectiveness • ASIO’s security performance, and • maintenance of ASIO’s security integrity.</p><p>239 Australian Security Intelligence Organisation</p><p>Section 3: Explanatory tables and budgeted financial statements</p><p>Section 3 presents explanatory tables and budgeted financial statements which provide a comprehensive snapshot of agency finances for the 2012–13 budget year. It explains how budget plans are incorporated into the financial statements and provides further details of the reconciliation between appropriations and program expenses.</p><p>3.1 EXPLANATORY TABLES</p><p>3.1.1 Movement of administered funds between years ASIO has no administered funds.</p><p>3.1.2 Special accounts ASIO has no special accounts.</p><p>3.1.3 Australian Government Indigenous expenditure ASIO has no Indigenous-specific expenses.</p><p>3.2 BUDGETED FINANCIAL STATEMENTS</p><p>3.2.1 Differences in agency resourcing and financial statements There is no material difference between the agency resourcing and financial statements.</p><p>3.2.2 Analysis of budgeted financial statements Income statement Total expenses are estimated to be $441.541m in 2012–13, an increase of $32.389m from 2011–12. The increase is primarily the result of increased supplier expenses relating to additional rent commitments for ASIO’s new central headquarters. ASIO is also expecting an operating loss of $6.180m in 2011–12 and $13.000m in 2012–13. The 2011–12 loss is attributable to a decrease in the long-term government bond rate. The 2012–13 loss is due to one-off rent and relocation costs associated with the move to ASIO’s new central headquarters.</p><p>Balance sheet ASIO’s estimated net asset position is $416.200m in 2012–13, a decrease of $31.035m from 2011–12. The decrease is attributable to the realignment of ASIO’s capital spending relating to the new central headquarters.</p><p>Capital budget statement ASIO is estimating capital outlays of $208.347m in 2012–13, an increase of $92.908m from 2011–12, primarily relating to ASIO’s new central headquarters. These capital outlays are funded through prior year measures and internally by departmental resources.</p><p>240 Australian Security Intelligence Organisation</p><p>3.2.3 Budgeted financial statements tables Table 3.2.1: Comprehensive income statement (showing net cost of services) (for the period ended 30 June) Estimated Budget Forward Forward Forward actual estimate estimate estimate estimate 2011–12 2012–13 2013–14 2014–15 2015–16 $’000 $’000 $’000 $’000 $’000 EXPENSES Employee benefits 207,496 207,974 193,260 195,291 191,163 Supplier expenses 131,508 149,704 164,709 164,995 171,363 Depreciation and amortisation 70,148 83,863 87,145 97,351 109,223 Total expenses 409,152 441,541 445,114 457,637 471,749 LESS: OWN-SOURCE INCOME Own-source revenue Sale of goods and rendering of services 2,300 2,309 2,319 7,427 6,100 Other 2,400 2,400 2,400 2,300 2,310 Total own-source revenue 4,700 4,709 4,719 9,727 8,410 Total own-source income 4,700 4,709 4,719 9,727 8,410 Net cost of (contribution by) services 404,452 436,832 440,395 447,910 463,339 Revenue from government 328,124 339,969 353,250 350,559 354,116 Surplus (deficit) attributable to the Australian Government (76,328) (96,863) (87,145) (97,351) (109,223) OTHER COMPREHENSIVE INCOME Changes in asset revaluation surplus – – – – – Total other comprehensive income – – – – – Total comprehensive income (loss) (76,328) (96,863) (87,145) (97,351) (109,223) Total comprehensive income (loss) attributable to the Australian Government (76,328) (96,863) (87,145) (97,351) (109,223)</p><p>Note: Impact of net cash appropriation arrangements 2011–12 2012–13 2013–14 2014–15 2015–16 $’000 $’000 $’000 $’000 $’000 Total comprehensive income (loss) less depreciation/amortisation expenses previously funded through revenue appropriations (6,180) (13,000) – – – Plus depreciation/amortisation expenses previously funded through revenue appropriations1 (70,148) (83,863) (87,145) (97,351) (109,223) Total comprehensive income (loss) as per the statement of comprehensive income (76,328) (96,863) (87,145) (97,351) (109,223) Prepared on Australian Accounting Standards basis. 1. From 2010–11, the government introduced net cash appropriation arrangements where Bill 1 revenue app ropriations for the depreciation and amortisation expenses of Financial Management and Accountability Act 1997 agencies were replaced with a separate capital budget provided through Bill 1 equity appropriations. S ee Table 3.2.5 for more information on the departmental capital budget.</p><p>241 Australian Security Intelligence Organisation</p><p>Table 3.2.2: Budgeted departmental balance sheet (as at 30 June) Estimated Budget Forward Forward Forward actual estimate estimate estimate estimate 2011–12 2012–13 2013–14 2014–15 2015–16 $’000 $’000 $’000 $’000 $’000 ASSETS Financial assets Cash and cash equivalents 21,865 19,497 17,492 23,813 19,585 Trade and other receivables 245,195 102,028 109,012 33,489 2,684 Other financial assets 594 594 594 873 873 Total financial assets 267,654 122,119 127,098 58,175 23,142 Non-financial assets Land and buildings 189,389 210,169 216,853 273,060 254,569 Property, plant and equipment 48,874 150,842 112,254 31,031 18,607 Intangibles 7,317 9,053 3,900 24,950 18,025 Other non-financial assets 13,578 12,197 13,924 17,414 15,233 Total non-financial assets 259,158 382,261 346,931 346,455 306,434 Total assets 526,812 504,380 474,029 404,630 329,576 LIABILITIES Payables Suppliers 9,376 9,076 9,427 2,079 2,079 Other payables 6,880 5,963 7,034 4,032 4,032 Total payables 16,256 15,039 16,461 6,111 6,111 Interest-bearing liabilities Lease Incentives 2,913 2,514 2,275 1,390 1,390 Total interest-bearing liabilities 2,913 2,514 2,275 1,390 1,390 Provisions Employee provisions 55,200 58,843 60,460 58,671 58,671 Other provisions 5,208 11,784 18,106 24,877 24,877 Total provisions 60,408 70,627 78,566 83,548 83,548 Total liabilities 79,577 88,180 97,302 91,049 91,049 Net assets 447,235 416,200 376,727 313,581 238,527 EQUITY Parent entity interest Contributed equity 538,599 604,427 652,099 686,304 720,473 Reserves 8,102 8,102 8,102 8,102 8,102 Retained surplus (accumulated deficit) (99,466) (196,329) (283,474) (380,825) (490,048) Total parent entity interest 447,235 416,200 376,727 313,581 238,527 Total equity 447,235 416,200 376,727 313,581 238,527 Prepared on Australian Accounting Standards basis.</p><p>242 Australian Security Intelligence Organisation</p><p>Table 3.2.3: Departmental statement of changes in equity—summary of moveme nt (budget year 2012–13) Asset Contributed Retained revaluation equity/ Total earnings reserve capital equity $’000 $’000 $’000 $’000 Opening balance as at 1 July 2012 Balance carried forward from previous period (99,466) 8,102 538,599 447,235 Adjustment for changes in accounting policies – – – – Adjusted opening balance (99,466) 8,102 538,599 447,235 Comprehensive income Surplus (deficit) for the period (96,863) – – (96,863) Total comprehensive income (196,329) 8,102 538,599 350,372 Transactions with owners Contributions by owners Equity injection—appropriation – – 5,062 5,062 Departmental capital budget – – 60,766 60,766 Sub-total transactions with owners – – 65,828 65,828 Estimated closing balance as at 30 June 2013 (196,329) 8,102 604,427 416,200 Closing balance attributable to the Australian Government (196,329) 8,102 604,427 416,200 Prepared on Australian Accounting Standards basis.</p><p>243 Australian Security Intelligence Organisation</p><p>Table 3.2.4: Budgeted departmental statement of cash flows (for the period ende d 30 June) Estimated Budget Forward Forward Forward actual estimate estimate estimate estimate 2011–12 2012–13 2013–14 2014–15 2015–16 $’000 $’000 $’000 $’000 $’000 OPERATING ACTIVITIES Cash received Appropriations 387,194 483,132 346,055 425,423 381,968 Sale of goods and rendering of services 2,300 2,309 2,319 6,963 8,984 Other 2,938 3,785 884 354 4,560 Total cash received 392,432 489,226 349,258 432,740 395,512 Cash used Employees 197,768 204,331 191,643 197,080 191,163 Suppliers 137,279 144,744 157,204 170,159 208,577 Total cash used 335,047 349,075 348,847 367,239 399,740 Net cash from (used by) operating activities 57,385 140,151 411 65,501 (4,228) INVESTING ACTIVITIES Cash used Purchase of property, plant and equipment 115,439 208,347 50,088 93,385 34,169 Total cash used 115,439 208,347 50,088 93,385 34,169 Net cash from (used by) investing activities (115,439) (208,347) (50,088) (93,385) (34,169) FINANCING ACTIVITIES Cash received Contributed equity 41,806 5,062 65 368 – Departmental capital 19,228 60,766 47,607 33,837 34,169 Total cash received 61,034 65,828 47,672 34,205 34,169 Net cash from (used by) financing activities 61,034 65,828 47,672 34,205 34,169 Net increase (decrease) in cash held 2,980 (2,368) (2,005) 6,321 (4,228) Cash and cash equivalents at the beginning of the reporting period 18,885 21,865 19,497 17,492 23,813 Cash and cash equivalents at the end of the reporting period 21,865 19,497 17,492 23,813 19,585 Prepared on Australian Accounting Standards basis.</p><p>244 Australian Security Intelligence Organisation</p><p>Table 3.2.5: Departmental capital budget statement Estimated Budget Forward Forward Forward actual estimate estimate estimate estimate 2011–12 2012–13 2013–14 2014–15 2015–16 $’000 $’000 $’000 $’000 $’000 NEW CAPITAL APPROPRIATIONS Capital budgets—Bill 1 (DCB) 19,228 60,766 47,607 33,837 34,169 Equity injections—Bill 2 41,806 5,062 65 368 – Total new capital appropriations 61,034 65,828 47,672 34,205 34,169 Provided for: Purchase of non-financial assets 61,034 65,828 47,672 34,205 34,169 Total items 61,034 65,828 47,672 34,205 34,169 PURCHASE OF NON-FINANCIAL ASSETS Funded by capital appropriations1 41,806 5,062 65 368 – Funded by capital appropriation—DCB2 19,228 60,766 47,607 33,837 34,169 Funded internally from departmental resources3 54,405 142,519 2,416 59,180 – Total 115,439 208,347 50,088 93,385 34,169 RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE Total purchases 115,439 208,347 50,088 93,385 34,169 Total cash used to acquire assets 115,439 208,347 50,088 93,385 34,169 Prepared on Australian Accounting Standards basis. DCB = departmental capital budget. 1. Includes both current and prior Bill 2 appropriations. 2. Does not include annual finance lease costs. Includes purchases from current and previous years’ depart mental capital budgets. 3. Includes funding from current and prior year Bill 1 appropriations (excluding amounts from the department al capital budget), internally developed assets, section 31 relevant agency receipts and proceeds from the sa le of assets.</p><p>245 Australian Security Intelligence Organisation</p><p>Table 3.2.6: Statement of asset movements (2012–13) Other property, Computer plant & software & Land Buildings equipment intangibles Total $’000 $’000 $’000 $’000 $’000 As at 1 July 2012 Gross book value 1,515 200,933 154,374 46,542 403,364 Accumulated depreciation/ amortisation and impairment – (13,059) (105,500) (39,225) (157,784) Opening net book balance 1,515 187,874 48,874 7,317 245,580 CAPITAL ASSET ADDITIONS Estimated expenditure on new or replacement assets By purchase—appropriation equity1 – – 5,062 – 5,062 By purchase—appropriation ordinary annual services2 – 35,135 146,883 21,267 203,285 Total additions – 35,135 151,945 21,267 208,347 Other movements Depreciation/amortisation expense – (14,355) (49,977) (19,531) (83,863) Total other movements – (14,355) (49,977) (19,531) (83,863) As at 30 June 2013 Gross book value 1,515 236,068 306,319 67,809 611,711 Accumulated depreciation/ amortisation and impairment – (27,414) (155,477) (58,756) (241,647) Closing net book balance 1,515 208,654 150,842 9,053 370,064 Prepared on Australian Accounting Standards basis. 1. ‘Appropriation equity’ refers to equity injections provided through Appropriation Bill (No. 2) 2012–13. 2. ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Bill (No. 1) 2012–13 for depreciation and amortisation expenses, departmental capital budgets or other operational expe nses.</p><p>246 Australian Security Intelligence Organisation</p><p>3.2.4 Notes to the financial statements Basis of accounting The 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.</p><p>Revenue from government Amounts appropriated for departmental programs for the year are recognised as revenue when ASIO gains control of the appropriation, except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it is earned. Appropriations receivable are recognised at their nominal amounts.</p><p>Revenue from other sources Revenue from other sources relates to other revenue received under section 31 of the Financial Management and Accountability Act 1997. This includes revenue for the provision of security assessments and protective security advice, proceeds on sale of assets, rental changes, and resources that are received free of charge.</p><p>Employee expenses Employee expenses consist of salaries, leave entitlements and superannuation.</p><p>Supplier expenses Supplier expenses include consultant, contractor, travel and administrative costs.</p><p>Assets Assets are made up of cash, receivables, land and buildings, infrastructure, plant and equipment, computer software and other (prepayments). </p><p>247</p>