Part 7: Appendices

Appendix 1: All public contacts

TABLE 11: ALL PUBLIC CONTACTS 2020–21 (AS OF 30 JUNE 2021)

Public contacts

Received

Finalised

Commonwealth complaints

  

Department of Agriculture, Water and the Environment

37

33

Attorney-General's Department

394

387

Department of Infrastructure, Transport, Regional Development and Communications

93

95

Department of Defence

343

328

Department of Veterans' Affairs

162

147

Department of Education, Skills and Employment

276

264

Department of Finance

65

60

Department of Foreign Affairs and Trade

81

71

Department of Health

204

195

Department of Home Affairs

1,455

1,415

Department of Industry, Science, Energy and Resources

29

25

Department of Parliamentary Services

1

1

Department of the Prime Minister and Cabinet

77

88

Department of Social Services (including Services Australia)

7,413

7,092

Department of the Treasury

480

443

Subtotal

11,110

10,644

Industry complaints

Overseas Student Ombudsman

1,079

1,096

Private Health Insurance Ombudsman

3,496

3,503

Postal Industry Ombudsman

3,656

3,663

VET Student Loans Ombudsman

4,457

5,879

Subtotal

12,688

14,141

Program-specific matters

ACT Freedom of Information (FOI) Access Application

9

9

ACT Reportable Conduct Notifications

171

196

Defence Force Ombudsman (DFO) Report

936

385

DFO Report out of jurisdiction

17

30

FOI Deemed Decision

19

20

FOI Extension Request

11

10

FOI Request

138

141

FOI Review Request

43

36

Public Interest Disclosure (PID) Complaint

42

44

PID Extension

186

187

Subtotal

1,572

1,058

Enquiries

Private Health Insurance Ombudsman inquiries

1,705

1,704

Out of jurisdiction

7,283

7,239

ACT FOI Enquiry

35

35

ACT General Enquiry

4

4

ACT Inspector-General Enquiry

1

1

ACT Reportable Conduct

113

110

DFO Enquiry

741

727

Ombudsman General Enquiry

418

421

Ombudsman Service Delivery

174

176

PID Enquiry

253

254

Subtotal

10,727

10,671

ACT Ombudsman complaints

63414

622

TOTAL complaints

24,43215

25,407

TOTAL public contacts

36,731

37,136


14 The ACT Ombudsman complaints include ACT Government, ACT policing, ACT FOI, ACT reportable conduct and ACT Integrity Commission

15 The total number of complaints includes all Commonwealth complaints, all industry complaints and all ACT Ombudsman complaints

Appendix 2: Financial statements



OFFICE OF THE COMMONWEALTH OMBUDSMAN

Statement of Comprehensive Income

for the period ended 30 June 2021

  

2021

2020

 

Original Budget

Notes

$'000

$'000

 

$'000

NET COST OF SERVICES

     

Expenses

     

Employee benefits

1.1A

26,734

25,679

 

26,751

Suppliers

1.1B

13,487

17,482

 

15,613

Depreciation and amortisation

2.2A

4,362

4,476

 

4,365

Write-down and impairment of assets

1.1C

12

49

 

-

Finance costs

1.1D

92

120

 

136

Total expenses

 

44,687

47,806

 

46,865

      

Own-Source Income

     
      

Own-source revenue

     

Revenue from contracts with customers

1.2A

3,525

4,172

 

4,684

Other revenue

1.2B

54

54

 

54

Total own-source income

 

3,579

4,226

 

4,738

  

   

Net (cost of) services

 

(41,108)

(43,580)

 

(42,127)

      

Revenue from government

1.2C

40,072

42,394

 

40,421

(Deficit) from continuing operations

 

(1,036)

(1,186)

 

(1,706)

      

OTHER COMPREHENSIVE INCOME

     

Items not subject to subsequent reclassification to net cost of services

     

Changes in asset revaluation surplus

 

120

125

 

-

Total other comprehensive income

 

120

125

 

-

Total Comprehensive loss

 

(916)

(1,061)

 

(1,706)

The above statement should be read in conjunction with the accompanying notes.

Budget Variances Commentary

Statement of Comprehensive Income

Suppliers expenses: The variance of -$2.3 million (‑15 per cent) primarily relates to activities not progressing for the Department of Foreign Affairs and Trade (DFAT)

international programs (-$1.2 million) due to travel restrictions, and planned oversight and audit activities for the Commonwealth Integrity Commission (CIC) ($0.3 million) being deferred.

Revenue from contracts with customers: The variance of ‑$1.2 million (-25 per cent) primarily relates to DFAT planned activities not progressing.

Changes in asset revaluation surplus: The variance of $0.1 million is due to the revaluation of assets and is not included in the budget due to its unpredictable nature.

OFFICE OF THE COMMONWEALTH OMBUDSMAN

Statement of Financial Position

for the period ended 30 June 2021

  

2021

2020

 

Original Budget

 

Notes

$’000

$’000

 

$’000

ASSETS

     

Financial assets

     

Cash and cash equivalents

2.1A

259

242

 

242

Trade and other receivables

2.1B

14,410

11,901

 

10,553

Total financial assets

 

14,669

12,143

 

10,795

Non-financial assets

     

Leasehold improvements1

2.2A

10,788

13,918

 

14,364

Plant and equipment

2.2A

1,135

829

 

2,551

Computer software

2.2A

991

1,102

 

1,024

Prepayments

 

539

562

 

562

Total non-financial assets

 

13,453

16,411

 

18,501

Assets held for sale

 

26

-

 

-

Total assets

 

28,148

28,554

 

29,296

LIABILITIES

     

Payables

     

Suppliers

2.3A

1,542

1,409

 

1,776

Other payables

2.3B

1,417

1,084

 

506

Total payables

 

2,959

2,493

 

2,282

Interest bearing liabilities

     

Leases

2.4A

8,515

10,788

 

11,494

Total interest bearing liabilities

 

8,515

10,788

 

11,494

Provisions

     

Employee provisions

4.1A

7,429

6,878

 

7,040

Other provisions

2.5A

244

241

 

241

Total provisions

 

7,673

7,119

 

7,281

Total liabilities

 

19,147

20,400

 

21,057

Net assets

 

9,001

8,154

 

8,239

EQUITY

     

Contributed equity

 

12,665

10,906

 

12,653

Reserves

 

1,314

1,194

 

1,194

(Accumulated deficit)

 

(4,978)

(3,946)

 

(5,608)

Total equity

 

9,001

8,154

 

8,239

The above statement should be read in conjunction with the accompanying notes.

  1. Right-of-use assets are included in Leasehold improvements.

Budget Variances Commentary

Statement of Financial Position

Trade and other receivables:  The variance of $3.9 million (37 per cent) primarily a result of: the Office's net cash operating surplus for 2020 ($0.8 million) and 2021 ($0.8 million), which was not anticipated when preparing the budget; and funds held for 2021 Department Capital Budget (DCB) appropriations ($0.8 million) and Equity Injection ($0.9 million).

Leasehold improvements: The variance of -$3.6 million (‑25 per cent) is primarily due to: the impact of AASB 16 lease changes on the budget being over estimated (removal of one Canberra lease and additional Perth lease); and, planned leasehold improvements at Perth ($0.3 million) not being required and leasehold improvements at Canberra ($0.9 million) delayed until 2022.

Plant and equipment:  The variance of -$1.4 million (‑56 per cent) is primarily due to asset purchases by the Mobility and Productivity (MaP) project being lower than estimated ($0.3 million) and planned replacement of ICT equipment not undertaken.

Payables: The variance of $0.5 million (24 per cent) is primarily related to Suppliers payables being $0.4 million lower than estimate due to timing of invoices received and payments made at year end, and overall reduced expenditure compared with budget.  Also, Other payables are $0.9 million higher than budget due to accrued employee related payments.

Employee provisions: The variance of $0.4 million (6 per cent) is primarily due to changes in standard parameters for the calculation of employee provisions.

Interest bearing liabilities - Leases:  The variance of -$3.0 million (-26 per cent) is due to over estimation at the time of the budget.

OFFICE OF THE COMMONWEALTH OMBUDSMAN

Statement of Changes in Equity

for the period ended 30 June 2021

  

2021

2020

 

Original Budget

 

Notes

$’000

$’000

 

$’000

CONTRIBUTED EQUITY

     

Opening balance

     

Balance carried forward from previous period1

 

10,906

10,090

 

10,894

Transactions with owners

     

Departmental capital budget

 

819

816

 

819

Equity injection

 

940

-

 

940

Total transactions with owners

1,759

816

 

1,759

Closing balance as at 30 June

12,665

10,906

 

12,653

RETAINED EARNINGS

     

Opening balance

     

Balance carried forward from previous period2

 

(3,942)

(4,890)

 

(3,902)

Adjustment on initial application of AASB 16

 

-

2,130

 

-

Adjusted opening balance

(3,942)

(2,760)

 

(3,902)

Comprehensive income

     

Deficit for the period

 

(1,036)

(1,186)

 

(1,706)

Closing balance as at 30 June

(4,978)

(3,946)

 

(5,608)

ASSET REVALUATION RESERVE

     

Opening balance

     

Balance carried forward from previous period

 

1,194

1,069

 

1,194

Comprehensive income

     

Other comprehensive income

 

120

125

 

-

Closing balance as at 30 June

1,314

1,194

 

1,194

TOTAL EQUITY

     

Opening balance

     

Balance carried forward from previous period1,2

 

8,158

6,269

 

8,186

Adjustment for changes in accounting policies

 

-

2,130

 

-

Adjusted opening balance

8,158

8,399

 

8,186

Comprehensive income

     

Deficit for the period

 

(1,036)

(1,186)

 

(1,706)

Other comprehensive income
Changes in asset revaluation surplus

 

120

125

 

-

Total comprehensive income

(916)

(1,061)

 

(1,706)

Transactions with owners

     

Contributions by owners

     

Departmental capital budget

 

819

816

 

819

Equity injection

 

940

-

 

940

Total transactions with owners

1,759

816

 

1,759

  

   

Closing balance as at 30 June

9,001

8,154

 

8,239

The above statement should be read in conjunction with the accompanying notes.

  1. Adjustment to opening balance rounding (2020: $1,000).
  2. Adjustment to opening balance rounding (2021: $4,000).

Accounting Policy Equity Injections

Amounts appropriated which are designated as ‘equity injections’ for a year (less any formal reductions) and Departmental Capital Budgets (DCBs) are recognised directly in contributed equity in that year.

Budget Variances Commentary

Statement of Changes in Equity

Variations to budget are explained in the Statement of Financial Position and Statement of Comprehensive Income.

OFFICE OF THE COMMONWEALTH OMBUDSMAN

Cash Flow Statement

for the period ended 30 June 2021

  

2021

2020

 

Original Budget

 

Notes

$’000

$’000

 

$’000

OPERATING ACTIVITIES

     

Cash received

     

Appropriations

 

43,746

47,905

 

41,726

Rendering of services

 

3,176

4,456

 

4,684

GST received

 

1,682

1,710

 

-

Other

 

998

619

 

-

Total cash received

 

49,602

54,690

 

46,410

Cash used

     

Employees

 

25,874

25,560

 

26,951

Suppliers1

 

14,295

19,131

 

15,197

Interest payments on lease liabilities

 

92

120

 

136

GST Paid1

 

1,609

2,091

  

Section 74 receipts transferred to OPA

 

4,191

6,273

 

-

Other

 

-

-

 

162

Total cash used

 

46,061

53,175

 

42,446

  

   

Net cash from operating activities

 

3,541

1,515

 

3,964

INVESTING ACTIVITIES

     

Cash used

     

Purchase of property, plant and equipment

 

733

877

 

3,064

Purchase of Intangibles

 

282

127

 

-

Total cash used

 

1,015

1,004

 

3,064

  

   

Net cash (used by) investing activities

 

(1,015)

(1,004)

 

(3,064)

FINANCING ACTIVITIES

     

Cash received

     

Contributed equity

 

99

816

 

1,759

Total cash received

 

99

816

 

1,759

Cash used

     

Principal payments of lease liabilities

 

2,608

2,616

 

2,659

Total cash used

 

2,608

2,616

 

2,659

   

Net cash from financing activities

 

(2,509)

(1,800)

 

(900)

Net increase/(decrease) in cash held

 

17

(1,289)

 

-

Cash and cash equivalents at the beginning of the reporting period

 

242

1,531

 

242

Cash and cash equivalents at the end of the

reporting period

2.1A

259

242

 

242

The above statement should be read in conjunction with the accompanying notes.

  1. 2020 has been restated to allow comparative assessment, as GST Paid is disclosed separately.

Budget Variances Commentary

Cash Flow Statement

Operating Activities

Cash received

Appropriations: The variance of $2.0 million (5 per cent) is primarily due to GST ($1.6 million) not included in budget.

The following items are not included in the budget due to their unpredictable nature: Net GST received and Other cash received (Cash received), GST Paid (Cash Used), and s 74 receipts transferred to the OPA (Cash used).

Investing Activities

Cash used

Purchase of Purchase of property, plant and equipment: The

variance of -$2.3 million (-76 per cent) is due to planned leasehold improvements for Perth and Canberra ($1.2 million) not proceeding in 2021, MaP capital costs were below estimate ($0.3 million), and planned replacement of ICT equipment did not occur.

Purchase of Intangibles exceeded budget $0.3 million (100 per cent) as enhancements to software were unplanned and the budget for MaP software purchases was against property plant and equipment.

Financing Activities

Cash received

Contributed equity is under budget $1.7 million (94 per cent) and is primarily due to planned asset purchases not being undertaken.

OFFICE OF THE COMMONWEALTH OMBUDSMAN

NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS

for the year ended 30 June 2021

Overview

Objectives of the Office of the Commonwealth Ombudsman

The Office of the Commonwealth Ombudsman is an Australian Government controlled entity. It is a not-for-profit entity. The objective of the entity is to safeguard the community in its dealings with the Australian Government and prescribed private sector agencies.

The Basis of Preparation

The Financial Statements are general purpose financial statements and are required by section 42 of the Public Governance, Performance and Accountability Act 2013.

The financial statements have been prepared in accordance with:

  1. Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR); and
  2. Australian Accounting Standards and Interpretations – Reduced Disclosure Requirements issued by the Australian Accounting Standards Board (AASB) that apply for the reporting period.

The financial statements have been prepared on an accrual basis and in accordance with the historical cost convention, except for certain assets and liabilities at fair value. Except where stated, no allowance is made for the effect of changing prices on the results or the financial position. The financial statements are presented in Australian dollars rounded to the nearest thousand dollars unless otherwise specified.

New Accounting Standards

All new/revised/amending standards and/or interpretations that were issued prior to the sign-off date and are applicable to the current reporting period did not have a material effect on the entity’s financial statements.

Taxation

The Office is exempt from all forms of taxation except Fringe Benefits Tax (FBT) and the Goods and Services Tax (GST).

Events After the Reporting Period

There have been no events after 30 June 2021 which will affect the financial position of the Office materially at the reporting date.

Contingent Liabilities and Contingent Assets

Contingent liabilities and contingent assets are not recognised in the Statement of Financial Position. The Office had no contingent assets or liabilities in 2021 (2020: nil). The Office has identified in its contracts and leases a number of indemnity provisions. None of these are quantifiable and all are considered remote. There are no existing or likely claims of which the Office is aware (2020: nil).

COVID-19

COVID-19 has had no material impact on the Office.

Financial Performance

This section analyses the financial performance of the Office of Commonwealth Ombudsman for the year ended 2021.

1.1 Expenses

   
 

2021

2020

 

$’000

$’000

   

1.1A: Employee benefits

  

Wages and salaries

18,900

19,218

Superannuation

  

Defined contribution plans

2,130

2,048

Defined benefit plans

1,629

1,569

Leave and other entitlements

3,100

2,668

Separation and redundancies

975

176

Total employee benefits

26,734

25,679

Accounting Policy

Accounting policies for employee related expenses is contained in the People and relationships section.

1.1B: Suppliers

  

Goods and services supplied or rendered

  

Contractors

8,313

11,468

IT goods and services

1,650

1,596

Employee related

967

915

Property operating expenses

713

867

Travel

320

866

Consultants

310

136

Printing, stationery and postage

134

157

Legal fees

183

170

Financial management

176

258

Other

485

817

Total goods and services supplied or rendered

13,251

17,250

   

Other suppliers

  

Workers’ compensation expenses

236

201

Short-term leases

-

31

Total other suppliers

236

232

Total suppliers

13,487

17,482

Accounting Policy

Short-term leases and leases of low-value assets

The Office has elected not to recognise right-of-use assets and lease liabilities for short-term leases of assets that have a lease term of 12 months or less and leases of low-value assets (less than $10,000). The entity recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term.

1.1C: Write-down and impairment of assets

  

Write-down of property, plant and equipment

12

49

Total write-down and impairment of assets

12

49

   

1.1D: Finance costs

  

Interest on lease liabilities 1

92

120

Total finance costs

92

120

  1. The above lease disclosures should be read in conjunction with the accompanying notes 1.1B, 2.2A and 2.4A.

1.2 Own-Source Revenue

   
 

2021

2020

 

$’000

$’000

   

Own-Source Revenue

  
   

1.2A: Revenue from contracts with customers

  

Rendering of services

3,525

4,172

Total revenue from contracts with customers

3,525

4,172

   

Disaggregation of revenue from contracts with customers

  

Type of customer:

  

Australian Government entities (related parties)

471

1,141

ACT Government

3,054

3,031

Total

3,525

4,172

Accounting Policy

Revenue from the sale of goods is recognised when control has been transferred to the buyer.

The Office will classify a service based agreement as within the scope of AASB 15 and recognise revenue in relation to services rendered from that agreement when all the following conditions are satisfied:

-  The Office has an agreement that has been approved by all parties to the agreement,

-  The obligations of each party under the agreement can be identified,

-  A pattern of transfer of services can be identified,

-  The agreement has commercial substance, and

-  It is highly probable that Office will collect payment.

Service revenue is generated from providing services to ACT Government or Commonwealth agencies. The agreements with customers can involve multiple services. Where an agreement with a customer has multiple services, the services all relate to a specific performance obligation, and as such the services are bundled for the purpose of revenue recognition. Revenue is recognised on a per unit basis and is not considered variable revenue. The transaction price is the total amount of consideration to which the Office expects to be entitled in exchange for transferring the promised services to a customer. The transaction price is based on a service unit price for recovering costs and is initially determined applying judgement. The unit price is reviewed at the end of the revenue period to adjust revenues recognised for the actual unit cost. This process can result in the recognition of a customer contract liability or receivable.

The benefits to the customers under the agreements are provided and consumed simultaneously. The likelihood of re-performance of any aspects of the services are low and, as such, the Office recognises the services revenue over time with proportionate recognition over the period of the agreement. The services are typically charged in arrears and as such, liabilities are not raised in relation to those obligations.

Receivables for goods and services, which have 30 day terms, are recognised at the nominal amounts due less any impairment allowance account.  Collectability of debts is reviewed at end of the reporting period. Allowances are made when collectability of the debt is no longer probable.

1.2 Own-Source Revenue (Continued)

 

2021

2020

 

$’000

$’000

 

 

1.2B: Other revenue

  

Resources received free of charge

  

Remuneration of auditors

54

54

Total other revenue

54

54

Accounting Policy

Resources Received Free of Charge

Resources received free of charge are recognised as revenue when, and only when, a fair value can be reliably determined and the services would have been purchased if they had not been donated.  Use of those resources is recognised as an expense. Resources received free of charge are recorded as either revenue or gains depending on their nature.

 

2021

2020

 

$’000

$’000

 

1.2C: Revenue from government

  

Departmental appropriations

40,072

42,394

Accounting Policy

Revenue from Government

Amounts appropriated for departmental appropriations for the year (adjusted for any formal additions and reductions) are recognised as Revenue from Government when the entity gains control of the appropriation. Appropriations receivables are recognised at their nominal amounts.

Financial Position

This section analyses the Office of the Commonwealth Ombudsman's assets used to conduct its operations and the operating liabilities incurred as a result.

Employee related information is disclosed in the People and Relationships section.

2.1 Financial Assets

   
 

2021

2020

 

$’000

$’000

   

2.1A: Cash and cash equivalents

  

Cash on hand or on deposit

259

242

Total cash and cash equivalents

259

242

Accounting Policy

Cash is recognised at its nominal amount. Cash and cash equivalents includes:

  1. cash on hand; and
  2. demand deposits in bank accounts with an original maturity of 3 months or less that are readily convertible to known amounts of cash and subject to insignificant risk of changes in value.

2.1B: Trade and other receivables

  

Goods and services receivables

  

Goods and services

561

133

Total goods and services receivables

561

133

   

Appropriations receivables

  

Appropriation receivable

13,665

11,488

Total appropriations receivables

13,665

11,488

   

Other receivables

  

GST receivable from the Australian Taxation Office

184

280

Total other receivables

184

280

Total trade and other receivables (gross)

14,410

11,901

   

Total trade and other receivables (net)

14,410

11,901

Credit terms for goods and services were within 30 days (2020: 30 days).

2.1 Financial Assets (continued)

Accounting Policy

Financial assets  Financial Assets at Amortised Cost Financial assets included in this category need to meet two criteria:

  1. the financial asset is held in order to collect the contractual cash flows; and
  2. the cash flows are solely payments of principal and interest (SPPI) on the principal outstanding amount.

Amortised cost is determined using the effective interest method.

Effective Interest Method

Income is recognised on an effective interest rate basis for financial assets that are recognised at amortised cost.

Impairment of Financial Assets

Financial assets are assessed for impairment at the end of each reporting period based on Expected Credit Losses, using the general approach which measures the loss allowance based on an amount equal to lifetime expected credit losses where risk has significantly increased, or an amount equal to 12-month expected credit losses if risk has not increased.

The simplified approach for trade, contract and lease receivables is used. This approach always measures the loss allowance as the amount equal to the lifetime expected credit losses.

A write-off constitutes a derecognition event where the write-off directly reduces the gross carrying amount of the financial asset.

2.2 Non-Financial Assets

2.2A: Reconciliation of the Opening and Closing Balances of Property, Plant and Equipment and Intangibles

Reconciliation of the opening and closing balances of property, plant and equipment for 2021

 

Leasehold improvements

Plant and equipment

Computer software

Total

 

$’000

$’000

$’000

$’000

As at 1 July 2020

    

Gross book value

16,849

835

3,075

20,759

Accumulated depreciation, amortisation and impairment

(2,931)

(6)

(1,972)

(4,909)

Total as at 1 July 2020

13,918

829

1,103

15,850

Additions

    

Purchase

38

695

282

1,015

Right-of-use assets

478

-

-

478

Revaluations and impairments recognised in Other

comprehensive income

120

-

-

120

Depreciation and amortisation

(831)

(357)

(388)

(1,576)

Depreciation on right-of-use assets

(2,786)

-

-

(2,786)

Other movements of right-of-use assets

(149)

-

-

(149)

Disposals

    

Disposals - Gross book value

(12)

(60)

(42)

(114)

Disposals - Accumulated depreciation

12

28

36

76

Total as at 30 June 2021

10,788

1,135

991

12,914

     
 

Leasehold improvements

Plant and equipment

Computer software

Total

 

$’000

$’000

$’000

$’000

Total as at 30 June 2021 represented by

    

Gross book value

16,123

1,470

3,316

20,909

Accumulated depreciation, amortisation and impairment

(5,335)

(335)

(2,325)

(7,995)

Total as at 30 June 2021

10,788

1,135

991

12,914

     

Carrying amount of right-of-use assets

8,250

-

-

8,250

No indicators of impairment found for property, plant and equipment or intangibles.

ICT equipment within Plant and equipment is planned to be sold or disposed of in the next 12 months as a result of an upgrade project 2021.

During 2020-21 the Office identified differences in the valuation of right-of-use assets and depreciation due to incorrect lease cashflow payments in 2020. The difference of $149,192 has been recognised in the Other movements of right-of-use assets for 2021 and not an adjustment to the Opening balances.

Revaluations of non-financial assets

All revaluations were conducted in accordance with the revaluation policy.  An independent valuer (JLL) was appointed to conduct a desktop revaluation as at 30 June 2021.

Contractual commitments for the acquisition of leasehold improvements

The Office is in contract for leasehold improvements for the Canberra Office for $600,000 (including GST).

Fair Value Measurement

The following tables provide an analysis of assets and liabilities that are measured at fair value. The remaining assets and liabilities disclosed in the statement of financial position do not apply the fair value hierarchy.

The different levels of the fair value hierarchy are defined below.                                                                

Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the Office can access at measurement date.

Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3: Unobservable inputs for the asset or liability.

2.2 Non-Financial Assets (Continued)

 

Fair value measurements
at the end of the reporting period

 

2021
$'000

2020
$'000

   

Non-financial assets

 

Leasehold improvements

2,538

3,212

Plant and equipment

1,135

829

Total non-financial assets

3,673

4,041

2.2 Non-Financial Assets (Continued)

Accounting Policy

Assets are recorded at cost on acquisition except as stated below.  The cost of acquisition includes the fair value of assets transferred in exchange and liabilities undertaken.  Financial assets are initially measured at their fair value plus transaction costs where appropriate.

Assets acquired at no cost, or for nominal consideration, are initially recognised as assets and income at their fair value at the date of acquisition, unless acquired as a consequence of restructuring of administrative arrangements.  In the latter case, assets are initially recognised as contributions by owners at the amounts at which they were recognised in the transferor’s accounts immediately prior to the restructuring.

Asset Recognition Threshold

Purchases of property, plant and equipment are recognised initially at cost in the statement of financial position, except for purchases costing less than $2,000, which are expensed in the year of acquisition.

The initial cost of an asset includes an estimate of the cost of dismantling and removing the item and restoring the site on which it is located.  This is particularly relevant to ‘make good’ provisions in property leases taken up by the entity where there exists an obligation to restore the property to its original condition. These costs are included in the value of the Office's leasehold improvements with a corresponding provision for the ‘make good’ recognised.

Lease Right of Use (ROU) Assets

Leased ROU assets are capitalised at the commencement date of the lease and comprise of the initial lease liability amount, initial direct costs incurred when entering into the lease less any lease incentives received. These assets are accounted for by Commonwealth lessees as separate asset classes to corresponding assets owned outright, but included in the same column as where the corresponding underlying assets would be presented if they were owned.

On initial adoption of AASB 16 the Office has adjusted the ROU assets at the date of initial application by the amount of any provision for onerous leases recognised immediately before the date of initial application. Following initial application, an impairment review is undertaken for any right of use lease asset that shows indicators of impairment and an impairment loss is recognised against any right of use lease asset that is impaired. Lease ROU assets continue to be measured at cost after initial recognition in Commonwealth agency, GGS and Whole of Government financial statements.

Revaluations

Following initial recognition at cost, property, plant and equipment (excluding ROU assets) are carried at fair value (or an amount not materially different from fair value) less subsequent accumulated depreciation and accumulated impairment losses. Valuations are conducted with sufficient frequency to ensure that the carrying amounts of assets did not differ materially from the assets’ fair values as at the reporting date.  The regularity of independent valuations depended upon the volatility of movements in market values for the relevant assets.

Revaluation adjustments are made on a class basis.  Any revaluation increment is credited to equity under the heading of asset revaluation reserve except to the extent that it reversed a previous revaluation decrement of the same asset class that was previously recognised in the surplus/deficit.  Revaluation decrements for a class of assets are recognised directly in the surplus/deficit except to the extent that they reversed a previous revaluation increment for that class.

Any accumulated depreciation as at the revaluation date is eliminated against the gross carrying amount of the asset and the asset restated to the revalued amount.

Depreciation

Depreciable property, plant and equipment assets are written-off to their estimated residual values over their estimated useful lives to the entity using, in all cases, the straight-line method of depreciation. Depreciation rates (useful lives), residual values and methods are reviewed at each reporting date and necessary adjustments are recognised in the current, or current and future reporting periods, as appropriate.

Depreciation rates applying to each class of depreciable asset are based on the following useful lives:

   2021  2020
Leasehold improvementsLease termsLease terms
Plant and equipment3 to 26 years 3 to 20 years

As at 30 June 2021 the useful life of asset class plant and equipment was assessed and updated as part of the stocktake.

The depreciation rates for ROU assets are based on the commencement date to the earlier of the end of the useful life of the ROU asset or the end of the lease term.

Impairment

All assets were assessed for impairment at 30 June 2021.

Where indications of impairment exist, the asset’s recoverable amount is estimated and an impairment adjustment made if the asset’s recoverable amount is less than its carrying amount.

The recoverable amount of an asset is the higher of its fair value less costs of disposal and its value in use. Value in use is the present value of the future cash flows expected to be derived from the asset. Where the future economic benefit of an asset is not primarily dependent on the asset’s ability to generate future cash flows, and the asset would be replaced if the entity were deprived of the asset, its value in use is taken to be its depreciated replacement cost.

Derecognition

An item of property, plant and equipment is derecognised upon disposal or when no further future economic benefits are expected from its use or disposal.

Intangibles

The Office's intangibles comprise internally developed software for internal use.  These assets are carried at cost less accumulated amortisation and accumulated impairment losses.

Software is amortised on a straight-line basis over its anticipated useful life.  The useful lives of the entity's software are 1 to 15 years (2020: 1 to 15 years).

All software assets were assessed for indications of impairment as at 30 June 2021.

2.3 Payables

   
 

2021

2020

 

$’000

$’000

   

2.3A: Suppliers

  

Trade creditors and accruals

1,542

1,409

Total suppliers

1,542

1,409

   

2.3B: Other payables

  

Salaries and wages

439

355

Superannuation

71

56

Separations and redundancies

364

-

Unearned income

532

668

Other

11

5

Total other payables

1,417

1,084

2.4 Interest Bearing Liabilities

   
 

2021

2020

 

$’000

$’000

   

2.4A: Leases

  

Lease liabilities

8,515

10,788

Total leases1

8,515

10,788

Total cash outflow for leases for the year ended 30 June 2021 was $2.700m (2020: $2.664m).

Maturity analysis - contractual undiscounted cash flows

  

Within 1 year

2,763

2,741

Between 1 to 5 years

5,882

8,269

Total leases1

8,645

11,010

  1. The difference between the Lease liabilities and the Maturity analysis is the future year interest on the lease liability not yet incurred ($130,363).

The Office in its capacity as lessee has two significant leases located in Canberra for its main office.  Lease 1 is a 15 year lease and Lease 2 is a nine year lease.  Both have fixed annual rent review escalation clauses and are due to expire in 2024.

Accounting Policy

For all new contracts entered into, the Office considers whether the contract is, or contains a lease. A lease is defined as ‘a contract, or part of a contract, that conveys the right to use an asset (the underlying asset) for a period of time in exchange for consideration’.

Once it has been determined that a contract is, or contains a lease, the lease liability is initially measured at the present value of the lease payments unpaid at the commencement date, discounted using the interest rate implicit in the lease, if that rate is readily determinable, or the department’s incremental borrowing rate.

Subsequent to initial measurement, the liability will be reduced for payments made and increased for interest. It is remeasured to reflect any reassessment or modification to the lease. When the lease liability is remeasured, the corresponding adjustment is reflected in the right-of-use asset or profit and loss depending on the nature of the reassessment or modification.

2.5 Other Provisions

2.5A: Other provisions

 

Provision for restoration $’000

As at 1 July 2020

 

241

Revaluation of provision

 

3

Total as at 30 June 2021

244

Accounting Judgements and Estimates

For the property leases where the Office has an obligation to restore the premises to their original condition, the Office assesses the value of the provision for restoration in line with the relevant clauses of the lease, based on estimated costs per square metre.

Funding

This section identifies the Office of the Commonwealth Ombudsman's funding structure.

3.1 Appropriations

3.1A: Annual appropriations ('recoverable GST exclusive')

Annual Appropriations for 2021

Annual
appropriation
1

Section 74 PGPA Act

Total appropriation

Appropriation applied in 2021 (current and prior years)

Variance2

$'000

$'000

$'000

$'000

$'000

Departmental

     

Ordinary annual services

40,072

4,190

44,262

43,728

534

Capital Budget3

819

-

819

67

752

Other services

     

Equity Injections

940

-

940

32

908

Total departmental

41,831

4,190

46,021

43,827

2,194

  1. An amount of $349,000 has been withheld (Section 51 of the PGPA Act) and quarantined for administrative purposes.
  2. The variance in the ordinary annual services appropriation is due to obligations recorded at the end of the financial year not yet settled.
  3. Departmental Capital Budgets are appropriated through Appropriation Acts (No.1,3,5). They form part of ordinary annual services and are not separately identified in the Appropriation Acts.

Annual Appropriations for 2020

 

Annual
appropriation

Section 74 PGPA Act

Total appropriation

Appropriation applied in 2020 (current and prior years)

Variance1

 

$'000

$'000

$'000

$'000

$'000

Departmental

     

Ordinary annual services

42,394

6,273

48,667

48,911

(244)

Capital Budget2

816

-

816

816

-

Total departmental

43,210

6,273

49,483

49,727

(244)

  1. The variance in the ordinary annual services appropriation is due to obligations recorded at the end of 2018-19 settled in 2019-20.
  2. Departmental Capital Budgets are appropriated through Appropriation Acts (No.1,3,5). They form part of ordinary annual services and are not separately identified in the Appropriation Acts.

3.1B: Unspent annual appropriations ('recoverable GST exclusive')

 

2021

2020

$’000

$’000

Departmental

  

Cash and cash equivalents

  

Appropriation Act (No. 1) 2019-20

-

242

Appropriation Act (No. 1) 2020-21

259

-

Total cash and cash equivalents

259

242

Appropriations receivable

  

Appropriation Act (No. 1) 2019-20

-

5,136

Appropriation Act (No. 3) 2019-20

-

6,352

Supply Act (No. 1) 2020-21

411

-

Appropriation Act (No. 1) 2020-21

12,346

-

Appropriation Act (No. 2) 2020-21

908

-

Total appropriations receivable

13,665

11,488

Total Departmental

13,924

11,730

3.2 Net Cash Appropriation Arrangements

   
 

2021

2020

 

$’000

$’000

 

 

Total comprehensive (loss) - as per the Statement of Comprehensive Income

(916)

(1,061)

Plus: depreciation/amortisation of assets funded through appropriations (departmental capital budget funding and/or equity injections)1

1,576

1,553

Plus: depreciation of right-of-use assets2

2,786

2,923

Less: lease principal repayments2

(2,608)

(2,616)

Net Cash Operating Surplus

838

799

  1. From 2010-11, the Government introduced net cash appropriation arrangements where revenue appropriations for depreciation/amortisation expenses of non-corporate Commonwealth entities and selected corporate Commonwealth entities were replaced with a separate capital budget provided through equity injections. Capital budgets are to be appropriated in the period when cash payment for capital expenditure is required.
  2. The inclusion of depreciation/amortisation expenses related to ROU leased assets and the lease liability principal repayment amount reflects the impact of AASB 16 Leases, which does not directly reflect a change in appropriation arrangements.

People and relationships

This section describes a range of employment and post employment benefits provided to our people and our relationships with other key people.

4.1 Employee Provisions

   
 

2021

2020

 

$’000

$’000

  

4.1A: Employee provisions

  

Leave

7,429

6,878

Total employee provisions

7,429

6,878

Accounting policy

Liabilities for ‘short-term employee benefits and termination benefits expected within twelve months of the end of reporting period are measured at their nominal amounts.

Other long-term employee benefits are measured as net total of the present value of the defined benefit obligation at the end of the reporting period minus the fair value at the end of the reporting period of plan assets (if any) out of which the obligations are to be settled directly.

Leave

The liability for employee benefits includes provision for annual leave and long service leave.

The leave liabilities are calculated on the basis of employees’ remuneration at the estimated salary rates that will be applied at the time the leave is taken, including the entity’s employer superannuation contribution rates to the extent that the leave is likely to be taken during service rather than paid out on termination.

The liability for long service leave has been determined by reference to the estimated future cash flows to be made in respect to all employees as at 30 June 2021. The estimate of the present value of the liability takes into account attrition rates and pay increases through promotion and inflation.

Separation and Redundancy

Provision is made for separation and redundancy benefit payments. The entity recognises a provision for termination when it has developed a detailed formal plan for the terminations and has informed those employees affected that it will carry out the terminations.

Superannuation

The Office's staff are members of the Commonwealth Superannuation Scheme (CSS), the Public Sector Superannuation Scheme (PSS), or the PSS accumulation plan (PSSap), or other superannuation funds held outside the Australian Government.

The CSS and PSS are defined benefit schemes for the Australian Government. The PSSap is a defined contribution scheme.

The liability for defined benefits is recognised in the financial statements of the Australian Government and is settled by the Australian Government in due course. This liability is reported in the Department of Finance’s administered schedules and notes.

The Office makes employer contributions to the employees' defined benefit superannuation scheme at rates determined by an actuary to be sufficient to meet the current cost to the Government. The entity accounts for the contributions as if they were contributions to defined contribution plans.

The liability for superannuation recognised as at 30 June represents outstanding contributions (refer note 2.3B).

4.2 Key Management Personnel Remuneration

Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity. The Office has determined the key management personnel to be the Ombudsman, the Deputy Ombudsman, the Chief Operating Officer and the five Senior Assistant Ombudsman. Key management personnel remuneration is reported in the table below.

 

2021

20201

 

$’000

$’000

   

Short-term employee benefits

2,155

2,046

Post-employment benefits

341

317

Other long-term employee benefits

58

53

Termination benefits

349

-

Total key management personnel remuneration expenses2

2,903

2,416

The total number of key management personnel included in the above table is 16 (2020: 11 individuals).

  1. A restatement of the 2020 Key Management Personnel Remuneration has been undertaken to ensure consistency with the current year methodology. This has resulted in a reduction of $13,000 in the Total key management personnel remuneration expenses.
  2. The above key management personnel remuneration excludes the remuneration and other benefits of the Portfolio Minister. The Portfolio Minister's remuneration and other benefits are set by the Remuneration Tribunal and are not paid by the entity.

4.3 Related Party Disclosures

Related party relationships:

The Office is an Australian Government controlled entity. Related parties to this entity are Key Management Personnel including the Portfolio Minister and Executive, and other Australian Government entities.

Transactions with related parties:

Given the breadth of Government activities, related parties may transact with the government sector in the same capacity as ordinary citizens. Such transactions include the payment or refund of taxes, receipt of a Medicare rebate or higher education loans. These transactions have not been separately disclosed in this note.

Giving consideration to relationships with related entities, and transactions entered into during the reporting period by the entity, it has been determined that there are no related party transactions to be separately disclosed (2020: nil).

5.1 Financial Instruments

   
 

2021

2020

 

$’000

$’000

  

5.1A: Categories of financial instruments

  

Financial assets at amortised cost

  

Cash and Cash Equivalents

259

242

Trade and Other Receivables

561

133

Total financial assets at amortised cost

820

375

   

Total financial assets

820

375

   

Financial Liabilities

  

Financial liabilities measured at amortised cost

  

Supplier Payables

1,542

1,409

Total financial liabilities measured at amortised cost

1,542

1,409

   

Total financial liabilities

1,542

1,409

Accounting Policy

Financial assets

In accordance with AASB 9 Financial Instruments, the Office classifies its financial assets in the following categories:

  1. financial assets at fair value through profit or loss;
  2. financial assets at fair value through other comprehensive income; and
  3. financial assets measured at amortised cost.

The classification depends on both the Office's business model for managing the financial assets and contractual cash flow characteristics at the time of initial recognition. Financial assets are recognised when the Office becomes a party to the contract and, as a consequence, has a legal right to receive or a legal obligation to pay cash and derecognised when the contractual rights to the cash flows from the financial asset expire or are transferred upon trade date.

Financial Assets at Amortised Cost

Financial assets included in this category need to meet two criteria:

  1. the financial asset is held in order to collect the contractual cash flows; and
  2. the cash flows are solely payments of principal and interest (SPPI) on the principal outstanding amount.

Amortised cost is determined using the effective interest method.

Effective Interest Method

Income is recognised on an effective interest rate basis for financial assets that are recognised at amortised cost.

Financial Assets at Fair Value Through Other Comprehensive Income (FVOCI)

Financial assets measured at fair value through other comprehensive income are held with the objective of both collecting contractual cash flows and selling the financial assets and the cash flows meet the SPPI test.

Any gains or losses as a result of fair value measurement or the recognition of an impairment loss allowance is recognised in other comprehensive income.

Financial Assets at Fair Value Through Profit or Loss (FVTPL)

Financial assets are classified as financial assets at fair value through profit or loss where the financial assets either doesn't meet the criteria of financial assets held at amortised cost or at FVOCI (i.e. mandatorily held at FVTPL) or may be designated.

Financial assets at FVTPL are stated at fair value, with any resultant gain or loss recognised in profit or loss.  The net gain or loss recognised in profit or loss incorporates any interest earned on the financial asset.

Impairment of Financial Assets

Financial assets are assessed for impairment at the end of each reporting period based on Expected Credit Losses, using the general approach which measures the loss allowance based on an amount equal to lifetime expected credit losses where risk has significantly increased, or an amount equal to 12-month expected credit losses if risk has not increased.

The simplified approach for trade, contract and lease receivables is used. This approach always measures the loss allowance as the amount equal to the lifetime expected credit losses.

A write-off constitutes a derecognition event where the write-off directly reduces the gross carrying amount of the financial asset.

Financial liabilities

Financial liabilities are classified as either financial liabilities ‘at fair value through profit or loss’ or other financial liabilities. Financial liabilities are recognised and derecognised upon ‘trade date’.

Financial Liabilities at Fair Value Through Profit or Loss

Financial liabilities at fair value through profit or loss are initially measured at fair value. Subsequent fair value adjustments are recognised in profit or loss.  The net gain or loss recognised in profit or loss incorporates any interest paid on the financial liability.

Financial Liabilities at Amortised Cost

Financial liabilities, including borrowings, are initially measured at fair value, net of transaction costs.  These liabilities are subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective interest basis.

Supplier and other payables are recognised at amortised cost.  Liabilities are recognised to the extent that the goods or services have been received (and irrespective of having been invoiced).

Other Information

 

6.1 Current/non-current distinction for assets and liabilities

   
 

2021

2020

 

$’000

$’000

 

 
   

6.1A: Current/non-current distinction for assets and liabilities

  

  

Assets expected to be recovered in:

No more than 12 months

Cash and cash equivalents

259

242

Trade and other receivables

14,410

11,901

Assets held for sale

26

-

Prepayments

494

562

Total no more than 12 months

15,189

12,705

More than 12 months

 

Leasehold improvements

10,788

13,918

Plant and equipment

1,135

829

Computer software

991

1,102

Prepayments

45

-

Total more than 12 months

12,959

15,849

Total assets

28,148

28,554

 

Liabilities expected to be settled in:

No more than 12 months

Suppliers

1,542

1,409

Other payables

1,417

1,084

Leases

2,696

2,648

Employee provisions

2,963

2,601

Total no more than 12 months

8,618

7,742

More than 12 months

 

Leases

5,819

8,140

Employee provisions

4,466

4,277

Other provisions

244

241

Total more than 12 months

10,529

12,658

Total liabilities

19,147

20,400

  

Appendix 3: Information Publication Scheme

The Information Publication Scheme (IPS) applies to Australian Government agencies subject to the Freedom of Information Act 1982. The IPS requires an agency to publish a broad range of information on their website.

The Office of the Commonwealth Ombudsman’s website makes available its IPS plan, describing how it complies with these requirements and provides access to information published under the IPS.

More information is available on the Information Publication Scheme webpage at ombudsman.gov.au

Appendix 4: Management of human resources

TABLE 12: TERM FOR SENIOR EXECUTIVES

Name

Position title

Term

Michael Manthorpe

Commonwealth Ombudsman

Full year

Penny McKay

Deputy Ombudsman

Part year – Commenced 10 August 2020

Paul Pfitzner

Acting Deputy Ombudsman

Appointed 23 July 2020

Emma Cotterill

Senior Assistant Ombudsman

Full year

Louise Macleod

Senior Assistant Ombudsman

Full year

Paul Pfitzner

Senior Assistant Ombudsman

Part year – Ceased 5 March 2021

Fiona Sawyers

Senior Assistant Ombudsman

Part year – Ceased 14 August 2020

Dermot Walsh

Senior Assistant Ombudsman

Part year – Ceased 20 July 2020

Rodney Walsh

Chief Operating Officer

Part year – Ceased 13 May 2021

Julia Taylor

Senior Assistant Ombudsman

Full year

Lisa Collett

Chief Operating Officer

Part year – Commenced 19 February 2021 (was acting 1 July 2020 – 18 February 2021)

David Fintan

Senior Assistant Ombudsman

Part year – Commenced 9 March 2021

Rebecca Vonthethoff

Senior Assistant Ombudsman

Part year – Commenced 1 June 2021

Remuneration policy and practices

The Ombudsman and Deputy Ombudsman’s remuneration is set by the Remuneration Tribunal under s 13 of the Remuneration Tribunal Act 1973.

Remuneration for senior executive employees of the Office is established through individual determinations made under s 24(1) of the Public Service Act 1999.

The Ombudsman determines salary rates for the Office’s Senior Executive Staff (SES) in accordance with the Office’s SES Remuneration Policy and with regard to SES remuneration levels across the Australian Public Service (APS) – as set out in the annual APS Remuneration Report, market forces and any applicable Australian Government policy/advice.

The Office’s enterprise agreement (EA) and Public Service Act 1999 (s 24(1) of the Commonwealth Ombudsman Authority Non-SES Employees) provide remuneration and conditions for all non-SES staff. The EA also allows individual flexibility arrangements for remuneration arrangements, superannuation, working hours, leave, allowance and overtime rates. At the time of reporting, the Office did not have other high-paid staff whose total remuneration exceeded the threshold during the reporting period.

TABLE 13: REMUNERATION FOR SENIOR EXECUTIVES

  

Short-term benefits

Post-employment benefits

Other long-term benefits

Termination benefits

Total remuneration

Name

Position title

Base salary

Bonuses

Other benefits and allowances

Superannuation contributions

Long service leave

Other
long-term benefits

  
  

($)

($)

($)

($)

($)

($)

($)

($)

Michael Manthorpe

Commonwealth Ombudsman

413,171

-

4,852

65,264

12,996

-

-

496,284

Penny McKay

Deputy Ombudsman

272,344

-

4,307

45,139

8,174

-

-

329,963

Lisa Collett

Chief Operating Officer

180,157

-

14,406

26,633

5,582

-

-

226,779

Emma Cotterill

Senior Assistant Ombudsman

164,367

-

32,118

35,323

4,361

-

-

236,169

David Fintan

Senior Assistant Ombudsman

85,153

-

8,895

12,601

2,467

-

-

109,117

Louise Macleod

Senior Assistant Ombudsman

192,141

-

30,728

36,493

4,799

-

-

264,160

Paul Pfitzner

Senior Assistant Ombudsman

135,928

-

22,982

24,662

3,300

-

-

186,872

Fiona Sawyers

Senior Assistant Ombudsman

26,985

-

4,570

3,659

757

-

179,072

215,043

Julia Taylor

Senior Assistant Ombudsman

173,860

-

32,762

31,641

5,582

-

-

243,846

Rebecca Vonthethoff

Senior Assistant Ombudsman

16,349

-

2,224

2,122

459

-

-

21,154

Dermot Walsh

Senior Assistant Ombudsman

10,082

-

3,338

844

337

-

-

14,601

Rodney Walsh

Senior Assistant Ombudsman

115,910

-

27,870

31,804

4,168

-

170,308

350,059

Symone Andersen

Acting Senior Assistant Ombudsman

67,464

-

12,316

11,662

2,133

-

-

93,576

Alice Maclean

Acting Senior Assistant Ombudsman

41,656

-

1,050

4,780

1,214

-

-

48,699

Louise Cairns

Acting Senior Assistant Ombudsman

24,781

-

462

3,662

808

-

-

29,713

Tricia Hennessy

Acting Senior Assistant Ombudsman

31,102

-

349

4,850

906

-

-

37,207

 

Total

1,951,452

-

203,231

341,138

58,042

-

349,380

2,903,243

TABLE 14: ALL ONGOING EMPLOYEES CURRENT REPORT PERIOD (2020–2021)

 

Male

Female

Indeterminate

 
 

Full time

Part time

Total

Full time

Part time

Total

Full time

Part time

Total

TOTAL

NSW

2

0

2

6

2

8

0

0

0

10

Qld

8

0

8

19

5

24

0

0

0

32

SA

8

0

8

14

9

23

0

0

0

31

Tas

0

0

0

0

0

0

0

0

0

0

Vic

7

3

10

12

4

16

0

0

0

26

WA

2

1

3

1

0

1

0

0

0

4

ACT

33

4

37

54

24

78

0

0

0

115

NT

0

0

0

0

0

0

0

0

0

0

External Territories

0

0

0

0

0

0

0

0

0

0

Overseas

0

0

0

0

0

0

0

0

0

0

TOTAL

60

8

68

106

44

150

0

0

0

218

TABLE 15: ALL NON-ONGOING EMPLOYEES CURRENT REPORT PERIOD (2020–2021)

 

Male

Female

Indeterminate

 
 

Full time

Part time

Total

Full time

Part time

Total

Full time

Part time

Total

TOTAL

NSW

0

0

0

1

0

1

0

0

0

1

Qld

0

0

0

1

0

1

0

0

0

1

SA

0

0

0

0

0

0

0

0

0

0

Tas

0

0

0

0

0

0

0

0

0

0

Vic

1

0

1

0

0

0

0

0

0

1

WA

0

0

0

0

1

1

0

0

0

1

ACT

5

0

5

2

3

5

0

0

0

10

NT

0

0

0

0

0

0

0

0

0

0

External Territories

0

0

0

0

0

0

0

0

0

0

Overseas

0

0

0

0

0

0

0

0

0

0

TOTAL

6

0

6

4

4

8

0

0

0

14

TABLE 16: ALL ONGOING EMPLOYEES PREVIOUS REPORT PERIOD (2019–20)

 

Male

Female

Indeterminate

 
 

Full time

Part time

Total

Full time

Part time

Total

Full time

Part time

Total

TOTAL

NSW

2

0

2

8

1

9

0

0

0

11

Qld

8

0

8

17

5

22

0

0

0

30

SA

8

0

8

11

11

22

0

0

0

30

Tas

0

0

0

0

0

0

0

0

0

0

Vic

6

2

8

12

5

17

0

0

0

25

WA

2

1

3

1

1

2

0

0

0

5

ACT

38

5

43

56

20

76

0

0

0

119

NT

0

0

0

0

0

0

0

0

0

0

External Territories

0

0

0

0

0

0

0

0

0

0

Overseas

0

0

0

0

0

0

0

0

0

0

TOTAL

64

8

72

105

43

148

0

0

0

220

TABLE 17: ALL NON-ONGOING EMPLOYEES PREVIOUS REPORT PERIOD (2019–20)

 

Male

Female

Indeterminate

 
 

Full time

Part time

Total

Full time

Part time

Total

Full time

Part time

Total

TOTAL

NSW

0

0

0

0

0

0

0

0

0

0

Qld

0

0

0

0

0

0

0

0

0

0

SA

0

0

0

0

0

0

0

0

0

0

Tas

0

0

0

0

0

0

0

0

0

0

Vic

0

0

0

0

0

0

0

0

0

0

WA

0

0

0

1

0

1

0

0

0

1

ACT

5

1

6

4

1

5

0

0

0

11

NT

0

0

0

0

0

0

0

0

0

0

External Territories

0

0

0

0

0

0

0

0

0

0

Overseas

0

0

0

0

0

0

0

0

0

0

TOTAL

5

1

6

5

1

6

0

0

0

12

TABLE 18: AUSTRALIAN PUBLIC SERVICE ACT ONGOING EMPLOYEES CURRENT REPORT PERIOD (2020–21) 1

 

Male

Female

Indeterminate

 
 

Full time

Part time

Total

Full time

Part time

Total

Full time

Part time

Total

TOTAL

SES 3

0

0

0

0

0

0

0

0

0

0

SES 2

0

0

0

0

0

0

0

0

0

0

SES 1

1

0

1

5

0

5

0

0

0

6

EL 2

4

0

4

15

5

20

0

0

0

24

EL 1

14

4

18

26

12

38

0

0

0

56

APS 6

17

3

20

25

10

35

0

0

0

55

APS 5

15

1

16

21

10

31

0

0

0

47

APS 4

9

0

9

13

6

19

0

0

0

28

APS 3

0

0

0

1

1

2

0

0

0

2

APS 2

0

0

0

0

0

0

0

0

0

0

APS 1

0

0

0

0

0

0

0

0

0

0

Other

0

0

0

0

0

0

0

0

0

0

TOTAL

60

8

68

106

44

150

0

0

0

218

1 Please note that this total count excludes the 2 Statutory Office positions.

TABLE 19: AUSTRALIAN PUBLIC SERVICE ACT NON-ONGOING EMPLOYEES CURRENT REPORT PERIOD (2020–21)

 

Male

Female

Indeterminate

 
 

Full time

Part time

Total

Full time

Part time

Total

Full time

Part time

Total

TOTAL

SES 3

0

0

0

0

0

0

0

0

0

0

SES 2

0

0

0

0

0

0

0

0

0

0

SES 1

0

0

0

0

0

0

0

0

0

0

EL 2

0

0

0

1

0

1

0

0

0

1

EL 1

1

0

1

0

0

0

0

0

0

1

APS 6

1

0

1

1

0

1

0

0

0

2

APS 5

1

0

1

0

2

2

0

0

0

3

APS 4

3

0

3

2

2

4

0

0

0

7

APS 3

0

0

0

0

0

0

0

0

0

0

APS 2

0

0

0

0

0

0

0

0

0

0

APS 1

0

0

0

0

0

0

0

0

0

0

Other

0

0

0

0

0

0

0

0

0

0

TOTAL

6

0

6

4

4

8

0

0

0

14

TABLE 20: AUSTRALIAN PUBLIC SERVICE ACT ONGOING EMPLOYEES PREVIOUS REPORT PERIOD (2019–20) 2

 

Male

Female

Indeterminate

 
 

Full time

Part time

Total

Full time

Part time

Total

Full time

Part time

Total

TOTAL

SES 3

0

0

0

0

0

0

0

0

0

0

SES 2

0

0

0

0

0

0

0

0

0

0

SES 1

2

0

2

4

0

4

0

0

0

6

EL 2

5

0

5

15

4

19

0

0

0

24

EL 1

16

6

22

32

11

43

0

0

0

65

APS 6

17

1

18

22

10

32

0

0

0

50

APS 5

13

1

14

20

9

29

0

0

0

43

APS 4

9

0

9

11

7

18

0

0

0

27

APS 3

0

0

0

1

2

3

0

0

0

3

APS 2

0

0

0

0

0

0

0

0

0

0

APS 1

0

0

0

0

0

0

0

0

0

0

Other

0

0

0

0

0

0

0

0

0

0

TOTAL

62

8

70

105

43

148

0

0

0

218

2 Please note that this total count excludes the 2 Statutory Office positions.

TABLE 21: AUSTRALIAN PUBLIC SERVICE ACT NON-ONGOING EMPLOYEES PREVIOUS REPORT PERIOD (2019–20)3

 

Male

Female

Indeterminate

 
 

Full time

Part time

Total

Full time

Part time

Total

Full time

Part time

Total

TOTAL

SES 3

0

0

0

0

0

0

0

0

0

0

SES 2

0

0

0

0

0

0

0

0

0

0

SES 1

0

0

0

0

0

0

0

0

0

0

EL 2

0

0

0

0

0

0

0

0

0

0

EL 1

1

1

2

1

0

1

0

0

0

3

APS 6

0

0

0

1

0

1

0

0

0

1

APS 5

3

0

3

2

1

3

0

0

0

6

APS 4

1

0

1

0

0

0

0

0

0

1

APS 3

0

0

0

1

0

1

0

0

0

1

APS 2

0

0

0

0

0

0

0

0

0

0

APS 1

0

0

0

0

0

0

0

0

0

0

Other

0

0

0

0

0

0

0

0

0

0

TOTAL

5

1

6

5

1

6

0

0

0

12

3 Please note that this total count excludes the 2 Statutory Office positions.

TABLE 22: AUSTRALIAN PUBLIC SERVICE ACT EMPLOYEES BY FULL-TIME AND PART-TIME STATUS CURRENT REPORT PERIOD (2020–21)

 

Ongoing

Non-ongoing

 

Full time

Part time

Total

Full time

Part time

Total

TOTAL

SES 3

0

0

0

0

0

0

0

SES 2

0

0

0

0

0

0

0

SES 1

6

0

6

0

0

0

6

EL 2

19

5

24

1

0

1

25

EL 1

40

16

56

1

0

1

57

APS 6

42

13

55

2

0

2

57

APS 5

36

11

47

1

2

3

50

APS 4

22

6

28

5

2

7

35

APS 3

1

1

2

0

0

0

2

APS 2

0

0

0

0

0

0

0

APS 1

0

0

0

0

0

0

0

Other

0

0

0

0

0

0

0

TOTAL

166

52

218

10

4

14

232

TABLE 23: AUSTRALIAN PUBLIC SERVICE ACT EMPLOYEES BY FULL-TIME AND PART-TIME STATUS PREVIOUS REPORT PERIOD (2019–20)

 

Ongoing

Non-ongoing

 

Full time

Part time

Total

Full time

Part time

Total

TOTAL

SES 3

0

0

0

0

0

0

0

SES 2

0

0

0

0

0

0

0

SES 1

6

0

6

0

0

0

6

EL 2

20

4

24

0

0

0

24

EL 1

48

17

65

2

1

3

68

APS 6

39

11

50

1

0

1

51

APS 5

33

10

43

5

1

6

49

APS 4

20

7

27

1

0

1

28

APS 3

1

2

3

1

0

1

4

APS 2

0

0

0

0

0

0

0

APS 1

0

0

0

0

0

0

0

Other

0

0

0

0

0

0

0

TOTAL

167

51

218

10

2

12

230

TABLE 24: AUSTRALIAN PUBLIC SERVICE ACT EMPLOYMENT TYPE BY LOCATION CURRENT REPORT PERIOD (2020–21)

 

Ongoing

Non-ongoing

TOTAL

NSW

10

1

11

Qld

32

1

33

SA

31

0

31

Tas

0

0

0

Vic

26

1

27

WA

4

1

5

ACT

115

10

125

NT

0

0

0

External territories

0

0

0

Overseas

0

0

0

TOTAL

218

14

232

TABLE 25: AUSTRALIAN PUBLIC SERVICE ACT EMPLOYMENT TYPE BY LOCATION PREVIOUS REPORT PERIOD (2019–20)

 

Ongoing

Non-ongoing

TOTAL

NSW

11

0

11

Qld

30

0

30

SA

30

0

30

Tas

0

0

0

Vic

25

0

25

WA

5

1

6

ACT

119

11

130

NT

0

0

0

External territories

0

0

0

Overseas

0

0

0

TOTAL

220

12

232

TABLE 26: AUSTRALIAN PUBLIC SERVICE ACT INDIGENOUS EMPLOYMENT CURRENT REPORT PERIOD (2020–21)

 

TOTAL

Ongoing

7

Non-ongoing

0

TOTAL

7

Table 27: Australian Public Service Act Indigenous Employment previous report period (2019–20)

 

TOTAL

Ongoing

8

Non-ongoing

0

TOTAL

8

Table 28: Australian Public Service Act employment arrangements current report period (2020–21)4

 

SES

Non-SES

TOTAL

Office of the Commonwealth Ombudsman Enterprise Agreement 2017–20

0

216

216

Determinations under s 24(1)

6

0

6

Individual Flexibility Arrangements

0

10

10

TOTAL

6

226

232

4 Please note that this total count excludes the 2 Statutory Office positions.

Table 29: Australian Public Service Act employment arrangements previous report period (2019–20)5

 

SES

Non-SES

TOTAL

Office of the Commonwealth Ombudsman Enterprise Agreement 2017–20

0

218

218

Determinations under s 24(1)

6

0

6

Individual Flexibility Arrangements

0

6

6

TOTAL

6

224

230

5 Please note that this total count excludes the 2 Statutory Office positions.

Table 30: Australian Public Service Act employment salary ranges by classification level (minimum/maximum) current report period (2020–21)

 

Minimum salary ($)

Maximum salary ($)

SES 3

0

0

SES 2

0

0

SES 1

165,373

194,617

EL 2

121,027

137,179

EL 1

103,943

112,242

APS 6

81,084

93,139

APS 5

75,070

79,604

APS 4

67,308

73,078

APS 3

60,391

65,181

APS 2

53,020

58,795

APS 1

46,848

51,781

Other

0

0

Minimum/maximum range

46,848

194,617

Table 31: Australian Public Service Act employment performance pay by classification level (minimum/maximum) current report period (2020–21)

 

Number of employees receiving performance pay

Aggregated (sum total) of all payments made

Average of all payments made

Minimum payment made to employees

Maximum payment made to employees

SES 3

0

0

0

0

0

SES 2

0

0

0

0

0

SES 1

0

0

0

0

0

EL 2

0

0

0

0

0

EL 1

0

0

0

0

0

APS 6

0

0

0

0

0

APS 5

0

0

0

0

0

APS 4

0

0

0

0

0

APS 3

0

0

0

0

0

APS 2

0

0

0

0

0

APS 1

0

0

0

0

0

Other

0

0

0

0

0

TOTAL

0

0

0

0

0

Appendix 5: Entity resources statement

Table 32: Entity resources statement 2020–21

 

Actual available appropriation for

2020–21
$'000

Payments made
2020–21
$'000

Balance remaining
2020–21
$'000

 

(a)

(b)

(a) – (b)

Ordinary Annual Services1

Departmental appropriations2

58,594

43,827

14,767

Adjustment – actual s743

(494)

-

(494)

Adjustment – s51 determination4

(349)

-

(349)

Total resourcing and payments for the Office of the Commonwealth Ombudsman  

57,751

43,827

13,924

TABLE 33: RESOURCE SUMMARY TABLE: EXPENSES FOR OUTCOME1

Outcome 1: Fair and accountable administrative action by Australian Government entities and prescribed private sector organisations, by investigating complaints, reviewing administrative action and statutory compliance inspections and reporting.

 

Budget

Actual expenses

Variance

 

2020–21

2020–21

2020–21

 

$'000

$'000

$'000

 

(a)

(b)

(a) – (b)

Program 1.1: Office of the Commonwealth Ombudsman

   

Departmental expenses

   

Departmental appropriation1

45,105

42,879

2,226

Expenses not requiring appropriation in the Budget year2

1,760

1,808

(48)

Total for Program 1.1

46,865

44,687

2,178

Total for Outcome 1

46,865

44,687

2,178

    

Average Staffing Level (number)

220

212

8

1 Departmental Appropriation combines 'Ordinary annual services' (Appropriation Act No. 1 and Appropriation Act No. 3) and 'Revenue from independent sources (S74)'.

2 Expenses not requiring appropriation in the Budget are made up of depreciation expenses (with adjustment to right-of-use asset depreciation for principle payments to align with the budget), amortisation expenses, make good expenses and audit fees.

Appendix 6: Ecologically sustainable development and environmental performance

Section 516A of the Environment Protection and Biodiversity Act 1999 sets out the principles and framework for the Office to report on environmental matters. We also have an environmental management policy to help us manage activities in a sustainable manner. Our environmental impact is mainly through office-based energy consumption, paper resources and waste management.

Energy consumption

In 2020–21, the Office continued to manage its energy consumption. All new leasehold improvements included smart lighting and the introduction of LED globes to reduce energy consumption further. Total energy consumption across all Office’s tenancies decreased by 5 per cent.

Paper resources

The Office ensures we engage in digital record keeping and e-business practices to reduce paper use. Our paper supplies are either carbon neutral or manufactured from at least 50 per cent recycled products. Other materials such as files, folders and unused stationery are recycled in the Office.

Waste management

We actively manage the waste we produce through several mechanisms:

Appendix 7: Correction of material errors in the previous annual report

The following errors were made in the 2019–20 report:

Appendix 8: Public Interest Disclosure

Table 34 details the number of disclosures assessed as meeting the criteria under s 26 of the Public Interest Disclosure Act 2013 and alleged kinds of disclosable conduct to which the disclosures relate.

TABLE 34: NUMBER OF DISCLOSURES

Agency

Number of disclosures assessed as meeting the criteria under s26 of the PID Act

Alleged kinds of disclosable conduct to which the disclosures relate

1.Defence

59

  • Contravention of a law of the Commonwealth, state or territory (30)
  • Maladministration (14)
  • Conduct that may result in disciplinary action (11)
  • Conduct engaged in for the purposes of corruption (2)
  • Wastage of public money (2)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (4)
  • Abuse of public office (3)

2.Australian Postal Corporation

40

  • Contravention of a law of the Commonwealth, state or territory (27)
  • Maladministration (12)
  • Wastage of public money (3)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (5)
  • Abuse of public office (1)
  • Conduct that may result in disciplinary action (8)

3.Office of the Commonwealth Ombudsman

35 16

  • Contravention of a law of the Commonwealth, state or territory (17)
  • Contravenes a foreign law (1)
  • Perversion of the course of justice (2)
  • Conduct engaged in for the purposes of corruption (1)
  • Maladministration (29)
  • Wastage of public money (6)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (10)
  • Fabrication scientific research (1)
  • Abuse of office (9)
  • Conduct that may result in disciplinary action (22)

4.NBN Co

22

  • Contravention of a law of the Commonwealth, state or territory (3)
  • Maladministration (11)
  • Wastage of Commonwealth resources (including money and property) (1)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (1)
  • Abuse of public office (1)
  • Conduct that may result in disciplinary action (5)

5.Department of Health

17

  • Contravention of a law of the Commonwealth, state or territory (6)
  • Perverts, or is engaged in for the purposes of perverting, the course of justice (2)
  • Conduct engaged in for the purposes of corruption (2)
  • Maladministration (11)
  • Wastage of public money (3)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (5)
  • Abuse of public office (1)

6.Australian Taxation Office

16

  • Contravention of a law of the Commonwealth, state or territory (5)
  • Maladministration (4)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (2)
  • Conduct that may result in disciplinary action (12)

7.The Office of the Inspector-General of Intelligence and Security 17

16

  • Contravention of a law of the Commonwealth, state or territory (2)
  • Maladministration (12)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (2)
  • Abuse of public office (1)
  • Conduct that may result in disciplinary action (2)

8. Australian Intelligence Agencies – Combined Response 18

14

  • Maladministration (5)
  • Wastage of public money (3)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (2)
  • Abuse of public office (2)
  • Conduct that may result in disciplinary action (9)

9. Airservices Australia

8

  • Conduct that may result in disciplinary action (8)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (1)
  • Contravenes a foreign law (1)

10.Department of Agriculture, Water and the Environment

8

  • Maladministration (6)
  • Wastage of Commonwealth resources (including money and property) (1)
  • Conduct that may result in disciplinary action (1)
  • Perverts, or is engaged in for the purposes of perverting, the course of justice (3)

11.National Offshore Petroleum Safety and Environmental Management Authority

8

  • Conduct that may result in disciplinary action (8)

12.Services Australia

8

  • Contravention of a law of the Commonwealth, state or territory (5)
  • Maladministration (2)
  • Abuse of public trust (2)
  • Wastage of public money (2)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (3)
  • Abuse of public office (3)
  • Conduct that may result in disciplinary action (6)

13.Department of Industry, Science, Energy and Resources

7

  • Contravention of a law of the Commonwealth, state or territory (4)
  • Conduct engaged in for the purposes of corruption (3)
  • Maladministration (6)
  • Abuse of Trust (2)
  • Wastage of public money (1)
  • Conduct that may result in disciplinary action (2)

14.Department of Education, Skills and Employment

7

  • Perverts, or is engaged in for the purposes of perverting, the course of justice (2)
  • Contravention of a law of the Commonwealth, state or territory (1)
  • Maladministration (7)
  • Conduct engaged in for the purposes of corruption (2)
  • Wastage of public money (3)
  • Abuse of public trust (1)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (2)
  • Abuse of public office (1)
  • Conduct that may result in disciplinary action (6)

15.Department of Home Affairs

6

  • Contravention of a law of the Commonwealth, state or territory (2)
  • Contravenes a foreign law (1)
  • Perverts, or is engaged in for the purposes of perverting, the course of justice (3)
  • Maladministration (5)
  • Abuse of public trust (1)
  • Wastage of public money (2)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (2)
  • Abuse of public office (1)
  • Conduct that may result in disciplinary action (3)

16.National Museum of Australia

6

  • Conduct that may result in disciplinary action (6)

17.    Comcare

5 19

  • Contravention of a law of the Commonwealth, state or territory (2)
  • Perverts, or is engaged in for the purposes of perverting, the course of justice (3)
  • Maladministration (2)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (4)
  • Abuse of public office (1)
  • Conduct that may result in disciplinary action (1)

18.Attorney-General's Department

19.Department of Veterans’ Affairs

20.Australian Broadcasting Corporation

21.Australian Building and Construction Commission

22.Australian Competition and Consumer Commission

23.Australian Electoral Commission

24.Australian Federal Police

25.Australian Maritime Safety Authority

26.Australian Nuclear Science & Technology Organisation

27.Australian Public Service Commission

28.Australian Pesticides and Veterinary Medicines Authority

29.Australian Rail Track Corporation

30.Australian Skills Quality Authority

31.Bureau of Meteorology

32.Civil Aviation Safety Authority

33.Commonwealth Science and Industrial Research Organisation (CSIRO)

34.Defence Housing Australia

35.Department of Finance

36.Department of Social Services

37.Department of Treasury

38.Indigenous Business Australia

39.Indigenous Land & Sea Corporation

40.National Competition Council

41.National Disability Insurance Scheme Launch Transition Agency

42.National Indigenous Australians Agency

43.NDIS Quality and Safeguards Commission

44.Office of the Official Secretary to the Governor-General

45.Sydney Harbour Federation Trust

51 (aggregated total of all PIDs received by these agencies)

This section aggregates data for agencies reporting four or fewer PIDs received during the reporting period.

  • Contravention of a law of the Commonwealth, state or territory (17)
  • Perverts, or is engaged in for the purposes of perverting, the course of justice (1)
  • Conduct engaged in for the purpose of corruption (3)
  • Maladministration (25)
  • Abuse of public trust (3)
  • Wastage of public money (5)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (10)
  • Abuse of public office (2)
  • Conduct that may result in disciplinary action (23)

16 Unlike other agencies, the Office can receive disclosures about itself and other agencies. Of the PIDs assessed by the Ombudsman in 2020–21, all related to other Commonwealth agencies.

17 As with the Ombudsman, the Office of the Inspector-General of Intelligence and Security can receive disclosures about itself and other intelligence agencies. The IGIS received 16 PIDs relating to the Australian intelligence agencies, and none about itself. One PID was investigated under the PID Act while 7 were investigated under the Inspector-General of Intelligence and Security Act 1986, and 6 were allocated to an intelligence agency for investigation.

18 Aggregated disclosures received by Australian Geospatial-Intelligence Organisation, Australian Signals Directorate, Defence Intelligence Organisation, Australian Secret Intelligence Service, Australian Security Intelligence Organisation and Office of National Intelligence.

19 Of the disclosures assessed by Comcare, 3 were allocated to other agencies.

TABLE 35: AGENCIES THAT REPORTED NOT RECEIVING PIDS

Number

Agency

1.

Coal Mining Industry (Long Service Leaving Funding) Corporation

2.

Australian Naval Infrastructure Pty Ltd

3.

Moorebank Intermodal Company Limited

4.

The Digital Transformation Agency

5.

Museum of Australian Democracy at Old Parliament House

6.

Department of the Prime Minister and Cabinet

7.

Australia Council for the Arts

8.

Professional Services Review

9.

Department of the House of Representatives

10.

Northern Land Council

11.

National Library of Australia

12.

Great Barrier Reef Marine Park Authority

13.

National Health Funding Body

14.

Future Fund Management Agency

15.

Fair Work Commission

16.

Safe Work Australia

17.

Screen Australia

18.

Clean Energy Finance Corporation

19.

Central Land Council

20.

Office of Parliamentary Counsel

21.

Grains Research and Development Corporation

22.

Australian Sports Commission

23.

North Queensland Water Infrastructure Authority

24.

Clean Energy Regulator

25.

Climate Change Authority

26.

Australian Research Council

27.

Aged Care Quality and Safety Commission

28.

Office of the Fair Work Ombudsman and Registered Organisation

29.

Australian War Memorial

30.

Australian Reinsurance Pool Corporation

31.

Independent Hospital Pricing Authority

32.

Fisheries Research & Development Corporation

33.

Department of the Senate

34.

Aboriginal Hostels Limited

35.

Australian Financial Security Authority

36.

National Faster Rail Agency

37.

Australian Centre for International Agricultural Research

38.

Australian Commission for Law Enforcement Integrity

39.

Australian Institute of Family Studies

40.

Workplace Gender Equality Agency

41.

Australian Accounting Standards Board and Auditing and Assurance Standards Board

42.

National Australia Day Council

43.

Australian Curriculum, Assessment and Reporting Authority

44.

Wine Australia

45.

RAN Relief Trust Fund

46.

Food Standards Australia New Zealand

47.

Australian Digital Health Agency

48.

Office of the Australian Information Commissioner

49.

National Gallery of Australia

50.

Australian Institute of Marine Science

51.

National Health and Medical Research Council (NHMRC)

52.

Australian Prudential Regulation Authority

53.

The Australian National University

54.

Office of the Special Investigator

55.

Organ and Tissue Authority

56.

Australian Trade and Investment Commission

57.

National Blood Authority

58.

Rural Industries Research and Development Corporation trading as AgriFutures Australia

59.

Australian Transaction Reports and Analysis Centre (AUSTRAC)

60.

Commonwealth Director of Public Prosecutions

61.

Bundanon Trust

62.

ASC Pty Ltd

63.

Australian National Audit Office

64.

Northern Australia Infrastructure Facility (NAIF)

65.

Australian Strategic Policy Institute

66.

Reserve Bank of Australia

67.

Creative Partnerships Australia

68.

Australian Commission on Safety and Quality in Health Care

69.

RAAF Welfare Recreational Company

70.

Department of Infrastructure, Transport, Regional Development and Communications

71.

National Transport Commission

72.

Outback Stores Pty Ltd

73.

Australian National Maritime Museum

74.

Export Finance Australia

75.

Australian Communications and Media Authority

76.

Administrative Appeals Tribunal

77.

Inspector-General of Taxation and Taxation Ombudsman

78.

Australian Institute of Health and Welfare

79.

Commonwealth Ombudsman20

80.

Parliamentary Budget Office

81.

Asbestos Safety and Eradication Agency

82.

Tertiary Education Quality and Standards Agency

83.

Australian Bureau of Statistics

84.

Special Broadcasting Service Corporation (SBS)

85.

Hearing Australia (Australia Hearing Services)

86.

National Recovery and Resilience Agency

87.

National Film and Sound Archive of Australia

88.

AAF Company

89.

Productivity Commission

90.

National Archives of Australia

91.

Australian Military Forces Relief Trust Fund

92.

Tiwi Land Council

93.

WSA Co Limited

94.

Australian Institute of Aboriginal and Torres Strait Islander Studies

95.

Federal Court of Australia on behalf of itself, the Family Court of Australia, the Federal Circuit Court of Australia, and the National Native Title Tribunal

96.

Australian Transport Safety Bureau

97.

National Mental Health Commission

98.

National Capital Authority

99.

Australian Radiation Protection and Nuclear Safety Agency

100.

Department of Parliamentary Services

101.

Australian Securities & Investments Commission

102.

Murray-Darling Basin Authority

103.

Tourism Australia

104.

Regional Investment Corporation

105.

Department of the Prime Minister and Cabinet

106.

Australian Criminal Intelligence Commission (Incl. Australian Institute of Criminology)

107.

Cotton Research and Development Corporation

108.

Australian Sports Foundation Limited

109.

Sport Integrity Australia

110.

Australian Film, Television and Radio School

111.

Royal Australian Air Force Welfare Trust Fund

112.

Department of Foreign Affairs & Trade

113.

Australian Law Reform Commission

114.

National Portrait Gallery of Australia

115.

Australian Fisheries Management Authority

116.

Independent Parliamentary Expenses Authority

117

Infrastructure Australia

118

Anindilyakwa Land Council

119

Australian Institute for Teaching and School Leadership


20 The Office of the Commonwealth Ombudsman did not receive any PIDs relating to it.

TABLE 36: PID INVESTIGATIONS COMPLETED AND ACTION(S) TAKEN IN RESPONSE TO RECOMMENDATIONS

This table provides the number of investigations completed, findings of disclosable conduct reached by agencies and actions taken in response to recommendations. Findings of disclosable conduct in each case relate to individual disclosure investigations. Investigations can involve issues at a range of levels within an agency and, depending on the case, findings of disclosable conduct may be limited to a localised area, group or individual within an agency.

Agency

Number of disclosure investigations completed during the financial year

Findings of disclosable conduct relating to disclosure investigations

Examples of actions taken during the financial year in response to recommendations relating to disclosure investigations

Defence

34

  • Contravention of a law of the Commonwealth, state or territory (5)
  • Maladministration (1)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (1)
  • Abuse of public office (2)
  • Conduct that may result in disciplinary action (4)
  • Matters referred for investigation under Defence Force Discipline Act 1982; Public Service Act 1999; Public Governance, Performance and Accountability Act 2013; Criminal Code Act 1985
  • Administrative action taken against ADF member
  • Consideration of whether supervisor met reporting obligations under PID Act

Australian Postal Corporation

26

  • Contravention of a law of the Commonwealth, state or territory (12)
  • Maladministration (6)
  • Wastage of public money (1)
  • Abuse of public office (1)
  • Conduct that may result in disciplinary action (6)
  • Staff training on conflicts of interest policy
  • Implementation of various process improvements
  • Team training on ‘Our Ethics’
  • Manager training on grievance processes
  • Spot audits conducted and remediation plans implemented
  • Disciplinary action as appropriate

Department of Health

21

  • Contravention of a law of the Commonwealth, state or territory (3)
  • Maladministration (1)
  • Wastage of public money (1)
  • Conduct that results in, or increases, a risk of danger to the environment (1)
  • Potential privacy breach referred to privacy officer
  • Referral to fraud investigations for consideration of possible criminal fraud offences
  • Referral to external agencies for investigation, including possible breach of the Biosecurity Act 2015

Australian Taxation Office

14

  • No findings
  • Informal counselling
  • Criminal code investigation
  • Review of conflict of interest processes, including conflict of interest training and improved management of declarations

Airservices Australia

11

  • Conduct that may result in disciplinary action (7)

Safeguards around submissions vetting process

  • Sanctions imposed for code of conduct breaches, including termination
  • Improvements to internal practices, including review of current training processes and procedures

NBN Co

10

  • Conduct that may result in disciplinary action (18)
  • Disciplinary action for breach of policies
  • Review of governance processes and arrangements with suppliers
  • Code of Conduct training for relevant staff
  • Review of conflict of interest training and process for declaring and managing conflicts

Australian Intelligence Agencies – Combined Response

9

  • No findings
  • Policy and process: enhanced oversight and reporting to senior committees on key indicators and issues
  • Information management: progression of identified upgrades to key systems to improve management and reporting of relevant data
  • Targeted communications: implementation of recommendations for communications activities by the Inspector-General
  • Progress performance improvements and enhancements to policy and procedure

National Offshore Petroleum Safety and Environmental Management Authority

8

  • Conduct that may result in disciplinary action (8)

Matters referred for code of conduct investigation

Department of Industry, Science, Energy and Resources

7

  • Maladministration (1)
  • Matters referred for code of conduct investigation under Public Service Act 1999
  • Management training to address handling or people management sensitivities
  • Education and training to assist case managers in complex Safety Rehabilitation and Compensation Act 1988 matters
  • Improved probity and management processes for programs and significant procurements

Department of Veterans' Affairs

7

  • Conduct that may result in disciplinary action (1)
  • Formal misconduct action initiated under s 15(3) of the Public Service Act 1999

Australian Broadcasting Corporation

6

  • No findings
  • Changes to timesheet processes
  • Documentation of protocols for managing/protecting confidential information, sensitive discussions and management of conflicts of interest
  • Continuous improvement to expense management processes and initiatives to promote ongoing awareness of policy
  • Investigation under ABC Senior Employment Agreement 2016

Aged Care Quality and Safety Commission

Attorney-General's Department

Australian Maritime Safety Authority

Australian Prudential Regulation Authority

Australian Public Service Commission

Australian Rail Track Corporation

Australian Skills Quality Authority

Civil Aviation Safety Authority

Commonwealth Ombudsman

Defence Housing Australia

Department of Agriculture, Water and the Environment

Department of Education, Skills and Employment

Department of Finance

Department of Home Affairs

Department of Social Services

Department of Treasury

Great Barrier Reef Marine Park Authority

Indigenous Land & Sea Corporation

National Disability Insurance Scheme Launch Transition Agency

National Indigenous Australians Agency

NDIS Quality and Safeguards Commission

Services Australia

The Office of the Inspector-General of Intelligence and Security

Thirty-seven investigations were completed by the agencies in this section.

This section aggregates data for agencies reporting four or fewer investigations being conducted during the period.

  • Contravention of a law of the Commonwealth, state or territory (2)
  • Maladministration (3)
  • Abuse of public trust (1)
  • Wastage of public money (1)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (2)
  • Abuse of public office (1)
  • Conduct that may result in disciplinary action (3)

Note: Although all agencies within this group identified they had completed one or more investigations, not all investigations resulted in recommendation/s being made.

The following are examples of some of the recommendations made by Agencies within this aggregated group:

  • Referral to Australian Federal Police
  • Code of conduct investigation
  • Training and PID new guidance material
  • Review of information and record management practices
  • Due diligence awareness
  • Conflict of interest training
  • Review of organisational policies and development of new policies
  • Review of procurement practices
  • Training and development programs.

Part 7: Appendices

Part 7: Appendices

Appendix 1: All public contacts

TABLE 11: ALL PUBLIC CONTACTS 2020–21 (AS OF 30 JUNE 2021)

Public contacts

Received

Finalised

Commonwealth complaints

  

Department of Agriculture, Water and the Environment

37

33

Attorney-General's Department

394

387

Department of Infrastructure, Transport, Regional Development and Communications

93

95

Department of Defence

343

328

Department of Veterans' Affairs

162

147

Department of Education, Skills and Employment

276

264

Department of Finance

65

60

Department of Foreign Affairs and Trade

81

71

Department of Health

204

195

Department of Home Affairs

1,455

1,415

Department of Industry, Science, Energy and Resources

29

25

Department of Parliamentary Services

1

1

Department of the Prime Minister and Cabinet

77

88

Department of Social Services (including Services Australia)

7,413

7,092

Department of the Treasury

480

443

Subtotal

11,110

10,644

Industry complaints

Overseas Student Ombudsman

1,079

1,096

Private Health Insurance Ombudsman

3,496

3,503

Postal Industry Ombudsman

3,656

3,663

VET Student Loans Ombudsman

4,457

5,879

Subtotal

12,688

14,141

Program-specific matters

ACT Freedom of Information (FOI) Access Application

9

9

ACT Reportable Conduct Notifications

171

196

Defence Force Ombudsman (DFO) Report

936

385

DFO Report out of jurisdiction

17

30

FOI Deemed Decision

19

20

FOI Extension Request

11

10

FOI Request

138

141

FOI Review Request

43

36

Public Interest Disclosure (PID) Complaint

42

44

PID Extension

186

187

Subtotal

1,572

1,058

Enquiries

Private Health Insurance Ombudsman inquiries

1,705

1,704

Out of jurisdiction

7,283

7,239

ACT FOI Enquiry

35

35

ACT General Enquiry

4

4

ACT Inspector-General Enquiry

1

1

ACT Reportable Conduct

113

110

DFO Enquiry

741

727

Ombudsman General Enquiry

418

421

Ombudsman Service Delivery

174

176

PID Enquiry

253

254

Subtotal

10,727

10,671

ACT Ombudsman complaints

63414

622

TOTAL complaints

24,43215

25,407

TOTAL public contacts

36,731

37,136


14 The ACT Ombudsman complaints include ACT Government, ACT policing, ACT FOI, ACT reportable conduct and ACT Integrity Commission

15 The total number of complaints includes all Commonwealth complaints, all industry complaints and all ACT Ombudsman complaints

Appendix 2: Financial statements



OFFICE OF THE COMMONWEALTH OMBUDSMAN

Statement of Comprehensive Income

for the period ended 30 June 2021

  

2021

2020

 

Original Budget

Notes

$'000

$'000

 

$'000

NET COST OF SERVICES

     

Expenses

     

Employee benefits

1.1A

26,734

25,679

 

26,751

Suppliers

1.1B

13,487

17,482

 

15,613

Depreciation and amortisation

2.2A

4,362

4,476

 

4,365

Write-down and impairment of assets

1.1C

12

49

 

-

Finance costs

1.1D

92

120

 

136

Total expenses

 

44,687

47,806

 

46,865

      

Own-Source Income

     
      

Own-source revenue

     

Revenue from contracts with customers

1.2A

3,525

4,172

 

4,684

Other revenue

1.2B

54

54

 

54

Total own-source income

 

3,579

4,226

 

4,738

  

   

Net (cost of) services

 

(41,108)

(43,580)

 

(42,127)

      

Revenue from government

1.2C

40,072

42,394

 

40,421

(Deficit) from continuing operations

 

(1,036)

(1,186)

 

(1,706)

      

OTHER COMPREHENSIVE INCOME

     

Items not subject to subsequent reclassification to net cost of services

     

Changes in asset revaluation surplus

 

120

125

 

-

Total other comprehensive income

 

120

125

 

-

Total Comprehensive loss

 

(916)

(1,061)

 

(1,706)

The above statement should be read in conjunction with the accompanying notes.

Budget Variances Commentary

Statement of Comprehensive Income

Suppliers expenses: The variance of -$2.3 million (‑15 per cent) primarily relates to activities not progressing for the Department of Foreign Affairs and Trade (DFAT)

international programs (-$1.2 million) due to travel restrictions, and planned oversight and audit activities for the Commonwealth Integrity Commission (CIC) ($0.3 million) being deferred.

Revenue from contracts with customers: The variance of ‑$1.2 million (-25 per cent) primarily relates to DFAT planned activities not progressing.

Changes in asset revaluation surplus: The variance of $0.1 million is due to the revaluation of assets and is not included in the budget due to its unpredictable nature.

OFFICE OF THE COMMONWEALTH OMBUDSMAN

Statement of Financial Position

for the period ended 30 June 2021

  

2021

2020

 

Original Budget

 

Notes

$’000

$’000

 

$’000

ASSETS

     

Financial assets

     

Cash and cash equivalents

2.1A

259

242

 

242

Trade and other receivables

2.1B

14,410

11,901

 

10,553

Total financial assets

 

14,669

12,143

 

10,795

Non-financial assets

     

Leasehold improvements1

2.2A

10,788

13,918

 

14,364

Plant and equipment

2.2A

1,135

829

 

2,551

Computer software

2.2A

991

1,102

 

1,024

Prepayments

 

539

562

 

562

Total non-financial assets

 

13,453

16,411

 

18,501

Assets held for sale

 

26

-

 

-

Total assets

 

28,148

28,554

 

29,296

LIABILITIES

     

Payables

     

Suppliers

2.3A

1,542

1,409

 

1,776

Other payables

2.3B

1,417

1,084

 

506

Total payables

 

2,959

2,493

 

2,282

Interest bearing liabilities

     

Leases

2.4A

8,515

10,788

 

11,494

Total interest bearing liabilities

 

8,515

10,788

 

11,494

Provisions

     

Employee provisions

4.1A

7,429

6,878

 

7,040

Other provisions

2.5A

244

241

 

241

Total provisions

 

7,673

7,119

 

7,281

Total liabilities

 

19,147

20,400

 

21,057

Net assets

 

9,001

8,154

 

8,239

EQUITY

     

Contributed equity

 

12,665

10,906

 

12,653

Reserves

 

1,314

1,194

 

1,194

(Accumulated deficit)

 

(4,978)

(3,946)

 

(5,608)

Total equity

 

9,001

8,154

 

8,239

The above statement should be read in conjunction with the accompanying notes.

  1. Right-of-use assets are included in Leasehold improvements.

Budget Variances Commentary

Statement of Financial Position

Trade and other receivables:  The variance of $3.9 million (37 per cent) primarily a result of: the Office's net cash operating surplus for 2020 ($0.8 million) and 2021 ($0.8 million), which was not anticipated when preparing the budget; and funds held for 2021 Department Capital Budget (DCB) appropriations ($0.8 million) and Equity Injection ($0.9 million).

Leasehold improvements: The variance of -$3.6 million (‑25 per cent) is primarily due to: the impact of AASB 16 lease changes on the budget being over estimated (removal of one Canberra lease and additional Perth lease); and, planned leasehold improvements at Perth ($0.3 million) not being required and leasehold improvements at Canberra ($0.9 million) delayed until 2022.

Plant and equipment:  The variance of -$1.4 million (‑56 per cent) is primarily due to asset purchases by the Mobility and Productivity (MaP) project being lower than estimated ($0.3 million) and planned replacement of ICT equipment not undertaken.

Payables: The variance of $0.5 million (24 per cent) is primarily related to Suppliers payables being $0.4 million lower than estimate due to timing of invoices received and payments made at year end, and overall reduced expenditure compared with budget.  Also, Other payables are $0.9 million higher than budget due to accrued employee related payments.

Employee provisions: The variance of $0.4 million (6 per cent) is primarily due to changes in standard parameters for the calculation of employee provisions.

Interest bearing liabilities - Leases:  The variance of -$3.0 million (-26 per cent) is due to over estimation at the time of the budget.

OFFICE OF THE COMMONWEALTH OMBUDSMAN

Statement of Changes in Equity

for the period ended 30 June 2021

  

2021

2020

 

Original Budget

 

Notes

$’000

$’000

 

$’000

CONTRIBUTED EQUITY

     

Opening balance

     

Balance carried forward from previous period1

 

10,906

10,090

 

10,894

Transactions with owners

     

Departmental capital budget

 

819

816

 

819

Equity injection

 

940

-

 

940

Total transactions with owners

1,759

816

 

1,759

Closing balance as at 30 June

12,665

10,906

 

12,653

RETAINED EARNINGS

     

Opening balance

     

Balance carried forward from previous period2

 

(3,942)

(4,890)

 

(3,902)

Adjustment on initial application of AASB 16

 

-

2,130

 

-

Adjusted opening balance

(3,942)

(2,760)

 

(3,902)

Comprehensive income

     

Deficit for the period

 

(1,036)

(1,186)

 

(1,706)

Closing balance as at 30 June

(4,978)

(3,946)

 

(5,608)

ASSET REVALUATION RESERVE

     

Opening balance

     

Balance carried forward from previous period

 

1,194

1,069

 

1,194

Comprehensive income

     

Other comprehensive income

 

120

125

 

-

Closing balance as at 30 June

1,314

1,194

 

1,194

TOTAL EQUITY

     

Opening balance

     

Balance carried forward from previous period1,2

 

8,158

6,269

 

8,186

Adjustment for changes in accounting policies

 

-

2,130

 

-

Adjusted opening balance

8,158

8,399

 

8,186

Comprehensive income

     

Deficit for the period

 

(1,036)

(1,186)

 

(1,706)

Other comprehensive income
Changes in asset revaluation surplus

 

120

125

 

-

Total comprehensive income

(916)

(1,061)

 

(1,706)

Transactions with owners

     

Contributions by owners

     

Departmental capital budget

 

819

816

 

819

Equity injection

 

940

-

 

940

Total transactions with owners

1,759

816

 

1,759

  

   

Closing balance as at 30 June

9,001

8,154

 

8,239

The above statement should be read in conjunction with the accompanying notes.

  1. Adjustment to opening balance rounding (2020: $1,000).
  2. Adjustment to opening balance rounding (2021: $4,000).

Accounting Policy Equity Injections

Amounts appropriated which are designated as ‘equity injections’ for a year (less any formal reductions) and Departmental Capital Budgets (DCBs) are recognised directly in contributed equity in that year.

Budget Variances Commentary

Statement of Changes in Equity

Variations to budget are explained in the Statement of Financial Position and Statement of Comprehensive Income.

OFFICE OF THE COMMONWEALTH OMBUDSMAN

Cash Flow Statement

for the period ended 30 June 2021

  

2021

2020

 

Original Budget

 

Notes

$’000

$’000

 

$’000

OPERATING ACTIVITIES

     

Cash received

     

Appropriations

 

43,746

47,905

 

41,726

Rendering of services

 

3,176

4,456

 

4,684

GST received

 

1,682

1,710

 

-

Other

 

998

619

 

-

Total cash received

 

49,602

54,690

 

46,410

Cash used

     

Employees

 

25,874

25,560

 

26,951

Suppliers1

 

14,295

19,131

 

15,197

Interest payments on lease liabilities

 

92

120

 

136

GST Paid1

 

1,609

2,091

  

Section 74 receipts transferred to OPA

 

4,191

6,273

 

-

Other

 

-

-

 

162

Total cash used

 

46,061

53,175

 

42,446

  

   

Net cash from operating activities

 

3,541

1,515

 

3,964

INVESTING ACTIVITIES

     

Cash used

     

Purchase of property, plant and equipment

 

733

877

 

3,064

Purchase of Intangibles

 

282

127

 

-

Total cash used

 

1,015

1,004

 

3,064

  

   

Net cash (used by) investing activities

 

(1,015)

(1,004)

 

(3,064)

FINANCING ACTIVITIES

     

Cash received

     

Contributed equity

 

99

816

 

1,759

Total cash received

 

99

816

 

1,759

Cash used

     

Principal payments of lease liabilities

 

2,608

2,616

 

2,659

Total cash used

 

2,608

2,616

 

2,659

   

Net cash from financing activities

 

(2,509)

(1,800)

 

(900)

Net increase/(decrease) in cash held

 

17

(1,289)

 

-

Cash and cash equivalents at the beginning of the reporting period

 

242

1,531

 

242

Cash and cash equivalents at the end of the

reporting period

2.1A

259

242

 

242

The above statement should be read in conjunction with the accompanying notes.

  1. 2020 has been restated to allow comparative assessment, as GST Paid is disclosed separately.

Budget Variances Commentary

Cash Flow Statement

Operating Activities

Cash received

Appropriations: The variance of $2.0 million (5 per cent) is primarily due to GST ($1.6 million) not included in budget.

The following items are not included in the budget due to their unpredictable nature: Net GST received and Other cash received (Cash received), GST Paid (Cash Used), and s 74 receipts transferred to the OPA (Cash used).

Investing Activities

Cash used

Purchase of Purchase of property, plant and equipment: The

variance of -$2.3 million (-76 per cent) is due to planned leasehold improvements for Perth and Canberra ($1.2 million) not proceeding in 2021, MaP capital costs were below estimate ($0.3 million), and planned replacement of ICT equipment did not occur.

Purchase of Intangibles exceeded budget $0.3 million (100 per cent) as enhancements to software were unplanned and the budget for MaP software purchases was against property plant and equipment.

Financing Activities

Cash received

Contributed equity is under budget $1.7 million (94 per cent) and is primarily due to planned asset purchases not being undertaken.

OFFICE OF THE COMMONWEALTH OMBUDSMAN

NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS

for the year ended 30 June 2021

Overview

Objectives of the Office of the Commonwealth Ombudsman

The Office of the Commonwealth Ombudsman is an Australian Government controlled entity. It is a not-for-profit entity. The objective of the entity is to safeguard the community in its dealings with the Australian Government and prescribed private sector agencies.

The Basis of Preparation

The Financial Statements are general purpose financial statements and are required by section 42 of the Public Governance, Performance and Accountability Act 2013.

The financial statements have been prepared in accordance with:

  1. Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR); and
  2. Australian Accounting Standards and Interpretations – Reduced Disclosure Requirements issued by the Australian Accounting Standards Board (AASB) that apply for the reporting period.

The financial statements have been prepared on an accrual basis and in accordance with the historical cost convention, except for certain assets and liabilities at fair value. Except where stated, no allowance is made for the effect of changing prices on the results or the financial position. The financial statements are presented in Australian dollars rounded to the nearest thousand dollars unless otherwise specified.

New Accounting Standards

All new/revised/amending standards and/or interpretations that were issued prior to the sign-off date and are applicable to the current reporting period did not have a material effect on the entity’s financial statements.

Taxation

The Office is exempt from all forms of taxation except Fringe Benefits Tax (FBT) and the Goods and Services Tax (GST).

Events After the Reporting Period

There have been no events after 30 June 2021 which will affect the financial position of the Office materially at the reporting date.

Contingent Liabilities and Contingent Assets

Contingent liabilities and contingent assets are not recognised in the Statement of Financial Position. The Office had no contingent assets or liabilities in 2021 (2020: nil). The Office has identified in its contracts and leases a number of indemnity provisions. None of these are quantifiable and all are considered remote. There are no existing or likely claims of which the Office is aware (2020: nil).

COVID-19

COVID-19 has had no material impact on the Office.

Financial Performance

This section analyses the financial performance of the Office of Commonwealth Ombudsman for the year ended 2021.

1.1 Expenses

   
 

2021

2020

 

$’000

$’000

   

1.1A: Employee benefits

  

Wages and salaries

18,900

19,218

Superannuation

  

Defined contribution plans

2,130

2,048

Defined benefit plans

1,629

1,569

Leave and other entitlements

3,100

2,668

Separation and redundancies

975

176

Total employee benefits

26,734

25,679

Accounting Policy

Accounting policies for employee related expenses is contained in the People and relationships section.

1.1B: Suppliers

  

Goods and services supplied or rendered

  

Contractors

8,313

11,468

IT goods and services

1,650

1,596

Employee related

967

915

Property operating expenses

713

867

Travel

320

866

Consultants

310

136

Printing, stationery and postage

134

157

Legal fees

183

170

Financial management

176

258

Other

485

817

Total goods and services supplied or rendered

13,251

17,250

   

Other suppliers

  

Workers’ compensation expenses

236

201

Short-term leases

-

31

Total other suppliers

236

232

Total suppliers

13,487

17,482

Accounting Policy

Short-term leases and leases of low-value assets

The Office has elected not to recognise right-of-use assets and lease liabilities for short-term leases of assets that have a lease term of 12 months or less and leases of low-value assets (less than $10,000). The entity recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term.

1.1C: Write-down and impairment of assets

  

Write-down of property, plant and equipment

12

49

Total write-down and impairment of assets

12

49

   

1.1D: Finance costs

  

Interest on lease liabilities 1

92

120

Total finance costs

92

120

  1. The above lease disclosures should be read in conjunction with the accompanying notes 1.1B, 2.2A and 2.4A.

1.2 Own-Source Revenue

   
 

2021

2020

 

$’000

$’000

   

Own-Source Revenue

  
   

1.2A: Revenue from contracts with customers

  

Rendering of services

3,525

4,172

Total revenue from contracts with customers

3,525

4,172

   

Disaggregation of revenue from contracts with customers

  

Type of customer:

  

Australian Government entities (related parties)

471

1,141

ACT Government

3,054

3,031

Total

3,525

4,172

Accounting Policy

Revenue from the sale of goods is recognised when control has been transferred to the buyer.

The Office will classify a service based agreement as within the scope of AASB 15 and recognise revenue in relation to services rendered from that agreement when all the following conditions are satisfied:

-  The Office has an agreement that has been approved by all parties to the agreement,

-  The obligations of each party under the agreement can be identified,

-  A pattern of transfer of services can be identified,

-  The agreement has commercial substance, and

-  It is highly probable that Office will collect payment.

Service revenue is generated from providing services to ACT Government or Commonwealth agencies. The agreements with customers can involve multiple services. Where an agreement with a customer has multiple services, the services all relate to a specific performance obligation, and as such the services are bundled for the purpose of revenue recognition. Revenue is recognised on a per unit basis and is not considered variable revenue. The transaction price is the total amount of consideration to which the Office expects to be entitled in exchange for transferring the promised services to a customer. The transaction price is based on a service unit price for recovering costs and is initially determined applying judgement. The unit price is reviewed at the end of the revenue period to adjust revenues recognised for the actual unit cost. This process can result in the recognition of a customer contract liability or receivable.

The benefits to the customers under the agreements are provided and consumed simultaneously. The likelihood of re-performance of any aspects of the services are low and, as such, the Office recognises the services revenue over time with proportionate recognition over the period of the agreement. The services are typically charged in arrears and as such, liabilities are not raised in relation to those obligations.

Receivables for goods and services, which have 30 day terms, are recognised at the nominal amounts due less any impairment allowance account.  Collectability of debts is reviewed at end of the reporting period. Allowances are made when collectability of the debt is no longer probable.

1.2 Own-Source Revenue (Continued)

 

2021

2020

 

$’000

$’000

 

 

1.2B: Other revenue

  

Resources received free of charge

  

Remuneration of auditors

54

54

Total other revenue

54

54

Accounting Policy

Resources Received Free of Charge

Resources received free of charge are recognised as revenue when, and only when, a fair value can be reliably determined and the services would have been purchased if they had not been donated.  Use of those resources is recognised as an expense. Resources received free of charge are recorded as either revenue or gains depending on their nature.

 

2021

2020

 

$’000

$’000

 

1.2C: Revenue from government

  

Departmental appropriations

40,072

42,394

Accounting Policy

Revenue from Government

Amounts appropriated for departmental appropriations for the year (adjusted for any formal additions and reductions) are recognised as Revenue from Government when the entity gains control of the appropriation. Appropriations receivables are recognised at their nominal amounts.

Financial Position

This section analyses the Office of the Commonwealth Ombudsman's assets used to conduct its operations and the operating liabilities incurred as a result.

Employee related information is disclosed in the People and Relationships section.

2.1 Financial Assets

   
 

2021

2020

 

$’000

$’000

   

2.1A: Cash and cash equivalents

  

Cash on hand or on deposit

259

242

Total cash and cash equivalents

259

242

Accounting Policy

Cash is recognised at its nominal amount. Cash and cash equivalents includes:

  1. cash on hand; and
  2. demand deposits in bank accounts with an original maturity of 3 months or less that are readily convertible to known amounts of cash and subject to insignificant risk of changes in value.

2.1B: Trade and other receivables

  

Goods and services receivables

  

Goods and services

561

133

Total goods and services receivables

561

133

   

Appropriations receivables

  

Appropriation receivable

13,665

11,488

Total appropriations receivables

13,665

11,488

   

Other receivables

  

GST receivable from the Australian Taxation Office

184

280

Total other receivables

184

280

Total trade and other receivables (gross)

14,410

11,901

   

Total trade and other receivables (net)

14,410

11,901

Credit terms for goods and services were within 30 days (2020: 30 days).

2.1 Financial Assets (continued)

Accounting Policy

Financial assets  Financial Assets at Amortised Cost Financial assets included in this category need to meet two criteria:

  1. the financial asset is held in order to collect the contractual cash flows; and
  2. the cash flows are solely payments of principal and interest (SPPI) on the principal outstanding amount.

Amortised cost is determined using the effective interest method.

Effective Interest Method

Income is recognised on an effective interest rate basis for financial assets that are recognised at amortised cost.

Impairment of Financial Assets

Financial assets are assessed for impairment at the end of each reporting period based on Expected Credit Losses, using the general approach which measures the loss allowance based on an amount equal to lifetime expected credit losses where risk has significantly increased, or an amount equal to 12-month expected credit losses if risk has not increased.

The simplified approach for trade, contract and lease receivables is used. This approach always measures the loss allowance as the amount equal to the lifetime expected credit losses.

A write-off constitutes a derecognition event where the write-off directly reduces the gross carrying amount of the financial asset.

2.2 Non-Financial Assets

2.2A: Reconciliation of the Opening and Closing Balances of Property, Plant and Equipment and Intangibles

Reconciliation of the opening and closing balances of property, plant and equipment for 2021

 

Leasehold improvements

Plant and equipment

Computer software

Total

 

$’000

$’000

$’000

$’000

As at 1 July 2020

    

Gross book value

16,849

835

3,075

20,759

Accumulated depreciation, amortisation and impairment

(2,931)

(6)

(1,972)

(4,909)

Total as at 1 July 2020

13,918

829

1,103

15,850

Additions

    

Purchase

38

695

282

1,015

Right-of-use assets

478

-

-

478

Revaluations and impairments recognised in Other

comprehensive income

120

-

-

120

Depreciation and amortisation

(831)

(357)

(388)

(1,576)

Depreciation on right-of-use assets

(2,786)

-

-

(2,786)

Other movements of right-of-use assets

(149)

-

-

(149)

Disposals

    

Disposals - Gross book value

(12)

(60)

(42)

(114)

Disposals - Accumulated depreciation

12

28

36

76

Total as at 30 June 2021

10,788

1,135

991

12,914

     
 

Leasehold improvements

Plant and equipment

Computer software

Total

 

$’000

$’000

$’000

$’000

Total as at 30 June 2021 represented by

    

Gross book value

16,123

1,470

3,316

20,909

Accumulated depreciation, amortisation and impairment

(5,335)

(335)

(2,325)

(7,995)

Total as at 30 June 2021

10,788

1,135

991

12,914

     

Carrying amount of right-of-use assets

8,250

-

-

8,250

No indicators of impairment found for property, plant and equipment or intangibles.

ICT equipment within Plant and equipment is planned to be sold or disposed of in the next 12 months as a result of an upgrade project 2021.

During 2020-21 the Office identified differences in the valuation of right-of-use assets and depreciation due to incorrect lease cashflow payments in 2020. The difference of $149,192 has been recognised in the Other movements of right-of-use assets for 2021 and not an adjustment to the Opening balances.

Revaluations of non-financial assets

All revaluations were conducted in accordance with the revaluation policy.  An independent valuer (JLL) was appointed to conduct a desktop revaluation as at 30 June 2021.

Contractual commitments for the acquisition of leasehold improvements

The Office is in contract for leasehold improvements for the Canberra Office for $600,000 (including GST).

Fair Value Measurement

The following tables provide an analysis of assets and liabilities that are measured at fair value. The remaining assets and liabilities disclosed in the statement of financial position do not apply the fair value hierarchy.

The different levels of the fair value hierarchy are defined below.                                                                

Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the Office can access at measurement date.

Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3: Unobservable inputs for the asset or liability.

2.2 Non-Financial Assets (Continued)

 

Fair value measurements
at the end of the reporting period

 

2021
$'000

2020
$'000

   

Non-financial assets

 

Leasehold improvements

2,538

3,212

Plant and equipment

1,135

829

Total non-financial assets

3,673

4,041

2.2 Non-Financial Assets (Continued)

Accounting Policy

Assets are recorded at cost on acquisition except as stated below.  The cost of acquisition includes the fair value of assets transferred in exchange and liabilities undertaken.  Financial assets are initially measured at their fair value plus transaction costs where appropriate.

Assets acquired at no cost, or for nominal consideration, are initially recognised as assets and income at their fair value at the date of acquisition, unless acquired as a consequence of restructuring of administrative arrangements.  In the latter case, assets are initially recognised as contributions by owners at the amounts at which they were recognised in the transferor’s accounts immediately prior to the restructuring.

Asset Recognition Threshold

Purchases of property, plant and equipment are recognised initially at cost in the statement of financial position, except for purchases costing less than $2,000, which are expensed in the year of acquisition.

The initial cost of an asset includes an estimate of the cost of dismantling and removing the item and restoring the site on which it is located.  This is particularly relevant to ‘make good’ provisions in property leases taken up by the entity where there exists an obligation to restore the property to its original condition. These costs are included in the value of the Office's leasehold improvements with a corresponding provision for the ‘make good’ recognised.

Lease Right of Use (ROU) Assets

Leased ROU assets are capitalised at the commencement date of the lease and comprise of the initial lease liability amount, initial direct costs incurred when entering into the lease less any lease incentives received. These assets are accounted for by Commonwealth lessees as separate asset classes to corresponding assets owned outright, but included in the same column as where the corresponding underlying assets would be presented if they were owned.

On initial adoption of AASB 16 the Office has adjusted the ROU assets at the date of initial application by the amount of any provision for onerous leases recognised immediately before the date of initial application. Following initial application, an impairment review is undertaken for any right of use lease asset that shows indicators of impairment and an impairment loss is recognised against any right of use lease asset that is impaired. Lease ROU assets continue to be measured at cost after initial recognition in Commonwealth agency, GGS and Whole of Government financial statements.

Revaluations

Following initial recognition at cost, property, plant and equipment (excluding ROU assets) are carried at fair value (or an amount not materially different from fair value) less subsequent accumulated depreciation and accumulated impairment losses. Valuations are conducted with sufficient frequency to ensure that the carrying amounts of assets did not differ materially from the assets’ fair values as at the reporting date.  The regularity of independent valuations depended upon the volatility of movements in market values for the relevant assets.

Revaluation adjustments are made on a class basis.  Any revaluation increment is credited to equity under the heading of asset revaluation reserve except to the extent that it reversed a previous revaluation decrement of the same asset class that was previously recognised in the surplus/deficit.  Revaluation decrements for a class of assets are recognised directly in the surplus/deficit except to the extent that they reversed a previous revaluation increment for that class.

Any accumulated depreciation as at the revaluation date is eliminated against the gross carrying amount of the asset and the asset restated to the revalued amount.

Depreciation

Depreciable property, plant and equipment assets are written-off to their estimated residual values over their estimated useful lives to the entity using, in all cases, the straight-line method of depreciation. Depreciation rates (useful lives), residual values and methods are reviewed at each reporting date and necessary adjustments are recognised in the current, or current and future reporting periods, as appropriate.

Depreciation rates applying to each class of depreciable asset are based on the following useful lives:

   2021  2020
Leasehold improvementsLease termsLease terms
Plant and equipment3 to 26 years 3 to 20 years

As at 30 June 2021 the useful life of asset class plant and equipment was assessed and updated as part of the stocktake.

The depreciation rates for ROU assets are based on the commencement date to the earlier of the end of the useful life of the ROU asset or the end of the lease term.

Impairment

All assets were assessed for impairment at 30 June 2021.

Where indications of impairment exist, the asset’s recoverable amount is estimated and an impairment adjustment made if the asset’s recoverable amount is less than its carrying amount.

The recoverable amount of an asset is the higher of its fair value less costs of disposal and its value in use. Value in use is the present value of the future cash flows expected to be derived from the asset. Where the future economic benefit of an asset is not primarily dependent on the asset’s ability to generate future cash flows, and the asset would be replaced if the entity were deprived of the asset, its value in use is taken to be its depreciated replacement cost.

Derecognition

An item of property, plant and equipment is derecognised upon disposal or when no further future economic benefits are expected from its use or disposal.

Intangibles

The Office's intangibles comprise internally developed software for internal use.  These assets are carried at cost less accumulated amortisation and accumulated impairment losses.

Software is amortised on a straight-line basis over its anticipated useful life.  The useful lives of the entity's software are 1 to 15 years (2020: 1 to 15 years).

All software assets were assessed for indications of impairment as at 30 June 2021.

2.3 Payables

   
 

2021

2020

 

$’000

$’000

   

2.3A: Suppliers

  

Trade creditors and accruals

1,542

1,409

Total suppliers

1,542

1,409

   

2.3B: Other payables

  

Salaries and wages

439

355

Superannuation

71

56

Separations and redundancies

364

-

Unearned income

532

668

Other

11

5

Total other payables

1,417

1,084

2.4 Interest Bearing Liabilities

   
 

2021

2020

 

$’000

$’000

   

2.4A: Leases

  

Lease liabilities

8,515

10,788

Total leases1

8,515

10,788

Total cash outflow for leases for the year ended 30 June 2021 was $2.700m (2020: $2.664m).

Maturity analysis - contractual undiscounted cash flows

  

Within 1 year

2,763

2,741

Between 1 to 5 years

5,882

8,269

Total leases1

8,645

11,010

  1. The difference between the Lease liabilities and the Maturity analysis is the future year interest on the lease liability not yet incurred ($130,363).

The Office in its capacity as lessee has two significant leases located in Canberra for its main office.  Lease 1 is a 15 year lease and Lease 2 is a nine year lease.  Both have fixed annual rent review escalation clauses and are due to expire in 2024.

Accounting Policy

For all new contracts entered into, the Office considers whether the contract is, or contains a lease. A lease is defined as ‘a contract, or part of a contract, that conveys the right to use an asset (the underlying asset) for a period of time in exchange for consideration’.

Once it has been determined that a contract is, or contains a lease, the lease liability is initially measured at the present value of the lease payments unpaid at the commencement date, discounted using the interest rate implicit in the lease, if that rate is readily determinable, or the department’s incremental borrowing rate.

Subsequent to initial measurement, the liability will be reduced for payments made and increased for interest. It is remeasured to reflect any reassessment or modification to the lease. When the lease liability is remeasured, the corresponding adjustment is reflected in the right-of-use asset or profit and loss depending on the nature of the reassessment or modification.

2.5 Other Provisions

2.5A: Other provisions

 

Provision for restoration $’000

As at 1 July 2020

 

241

Revaluation of provision

 

3

Total as at 30 June 2021

244

Accounting Judgements and Estimates

For the property leases where the Office has an obligation to restore the premises to their original condition, the Office assesses the value of the provision for restoration in line with the relevant clauses of the lease, based on estimated costs per square metre.

Funding

This section identifies the Office of the Commonwealth Ombudsman's funding structure.

3.1 Appropriations

3.1A: Annual appropriations ('recoverable GST exclusive')

Annual Appropriations for 2021

Annual
appropriation
1

Section 74 PGPA Act

Total appropriation

Appropriation applied in 2021 (current and prior years)

Variance2

$'000

$'000

$'000

$'000

$'000

Departmental

     

Ordinary annual services

40,072

4,190

44,262

43,728

534

Capital Budget3

819

-

819

67

752

Other services

     

Equity Injections

940

-

940

32

908

Total departmental

41,831

4,190

46,021

43,827

2,194

  1. An amount of $349,000 has been withheld (Section 51 of the PGPA Act) and quarantined for administrative purposes.
  2. The variance in the ordinary annual services appropriation is due to obligations recorded at the end of the financial year not yet settled.
  3. Departmental Capital Budgets are appropriated through Appropriation Acts (No.1,3,5). They form part of ordinary annual services and are not separately identified in the Appropriation Acts.

Annual Appropriations for 2020

 

Annual
appropriation

Section 74 PGPA Act

Total appropriation

Appropriation applied in 2020 (current and prior years)

Variance1

 

$'000

$'000

$'000

$'000

$'000

Departmental

     

Ordinary annual services

42,394

6,273

48,667

48,911

(244)

Capital Budget2

816

-

816

816

-

Total departmental

43,210

6,273

49,483

49,727

(244)

  1. The variance in the ordinary annual services appropriation is due to obligations recorded at the end of 2018-19 settled in 2019-20.
  2. Departmental Capital Budgets are appropriated through Appropriation Acts (No.1,3,5). They form part of ordinary annual services and are not separately identified in the Appropriation Acts.

3.1B: Unspent annual appropriations ('recoverable GST exclusive')

 

2021

2020

$’000

$’000

Departmental

  

Cash and cash equivalents

  

Appropriation Act (No. 1) 2019-20

-

242

Appropriation Act (No. 1) 2020-21

259

-

Total cash and cash equivalents

259

242

Appropriations receivable

  

Appropriation Act (No. 1) 2019-20

-

5,136

Appropriation Act (No. 3) 2019-20

-

6,352

Supply Act (No. 1) 2020-21

411

-

Appropriation Act (No. 1) 2020-21

12,346

-

Appropriation Act (No. 2) 2020-21

908

-

Total appropriations receivable

13,665

11,488

Total Departmental

13,924

11,730

3.2 Net Cash Appropriation Arrangements

   
 

2021

2020

 

$’000

$’000

 

 

Total comprehensive (loss) - as per the Statement of Comprehensive Income

(916)

(1,061)

Plus: depreciation/amortisation of assets funded through appropriations (departmental capital budget funding and/or equity injections)1

1,576

1,553

Plus: depreciation of right-of-use assets2

2,786

2,923

Less: lease principal repayments2

(2,608)

(2,616)

Net Cash Operating Surplus

838

799

  1. From 2010-11, the Government introduced net cash appropriation arrangements where revenue appropriations for depreciation/amortisation expenses of non-corporate Commonwealth entities and selected corporate Commonwealth entities were replaced with a separate capital budget provided through equity injections. Capital budgets are to be appropriated in the period when cash payment for capital expenditure is required.
  2. The inclusion of depreciation/amortisation expenses related to ROU leased assets and the lease liability principal repayment amount reflects the impact of AASB 16 Leases, which does not directly reflect a change in appropriation arrangements.

People and relationships

This section describes a range of employment and post employment benefits provided to our people and our relationships with other key people.

4.1 Employee Provisions

   
 

2021

2020

 

$’000

$’000

  

4.1A: Employee provisions

  

Leave

7,429

6,878

Total employee provisions

7,429

6,878

Accounting policy

Liabilities for ‘short-term employee benefits and termination benefits expected within twelve months of the end of reporting period are measured at their nominal amounts.

Other long-term employee benefits are measured as net total of the present value of the defined benefit obligation at the end of the reporting period minus the fair value at the end of the reporting period of plan assets (if any) out of which the obligations are to be settled directly.

Leave

The liability for employee benefits includes provision for annual leave and long service leave.

The leave liabilities are calculated on the basis of employees’ remuneration at the estimated salary rates that will be applied at the time the leave is taken, including the entity’s employer superannuation contribution rates to the extent that the leave is likely to be taken during service rather than paid out on termination.

The liability for long service leave has been determined by reference to the estimated future cash flows to be made in respect to all employees as at 30 June 2021. The estimate of the present value of the liability takes into account attrition rates and pay increases through promotion and inflation.

Separation and Redundancy

Provision is made for separation and redundancy benefit payments. The entity recognises a provision for termination when it has developed a detailed formal plan for the terminations and has informed those employees affected that it will carry out the terminations.

Superannuation

The Office's staff are members of the Commonwealth Superannuation Scheme (CSS), the Public Sector Superannuation Scheme (PSS), or the PSS accumulation plan (PSSap), or other superannuation funds held outside the Australian Government.

The CSS and PSS are defined benefit schemes for the Australian Government. The PSSap is a defined contribution scheme.

The liability for defined benefits is recognised in the financial statements of the Australian Government and is settled by the Australian Government in due course. This liability is reported in the Department of Finance’s administered schedules and notes.

The Office makes employer contributions to the employees' defined benefit superannuation scheme at rates determined by an actuary to be sufficient to meet the current cost to the Government. The entity accounts for the contributions as if they were contributions to defined contribution plans.

The liability for superannuation recognised as at 30 June represents outstanding contributions (refer note 2.3B).

4.2 Key Management Personnel Remuneration

Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity. The Office has determined the key management personnel to be the Ombudsman, the Deputy Ombudsman, the Chief Operating Officer and the five Senior Assistant Ombudsman. Key management personnel remuneration is reported in the table below.

 

2021

20201

 

$’000

$’000

   

Short-term employee benefits

2,155

2,046

Post-employment benefits

341

317

Other long-term employee benefits

58

53

Termination benefits

349

-

Total key management personnel remuneration expenses2

2,903

2,416

The total number of key management personnel included in the above table is 16 (2020: 11 individuals).

  1. A restatement of the 2020 Key Management Personnel Remuneration has been undertaken to ensure consistency with the current year methodology. This has resulted in a reduction of $13,000 in the Total key management personnel remuneration expenses.
  2. The above key management personnel remuneration excludes the remuneration and other benefits of the Portfolio Minister. The Portfolio Minister's remuneration and other benefits are set by the Remuneration Tribunal and are not paid by the entity.

4.3 Related Party Disclosures

Related party relationships:

The Office is an Australian Government controlled entity. Related parties to this entity are Key Management Personnel including the Portfolio Minister and Executive, and other Australian Government entities.

Transactions with related parties:

Given the breadth of Government activities, related parties may transact with the government sector in the same capacity as ordinary citizens. Such transactions include the payment or refund of taxes, receipt of a Medicare rebate or higher education loans. These transactions have not been separately disclosed in this note.

Giving consideration to relationships with related entities, and transactions entered into during the reporting period by the entity, it has been determined that there are no related party transactions to be separately disclosed (2020: nil).

5.1 Financial Instruments

   
 

2021

2020

 

$’000

$’000

  

5.1A: Categories of financial instruments

  

Financial assets at amortised cost

  

Cash and Cash Equivalents

259

242

Trade and Other Receivables

561

133

Total financial assets at amortised cost

820

375

   

Total financial assets

820

375

   

Financial Liabilities

  

Financial liabilities measured at amortised cost

  

Supplier Payables

1,542

1,409

Total financial liabilities measured at amortised cost

1,542

1,409

   

Total financial liabilities

1,542

1,409

Accounting Policy

Financial assets

In accordance with AASB 9 Financial Instruments, the Office classifies its financial assets in the following categories:

  1. financial assets at fair value through profit or loss;
  2. financial assets at fair value through other comprehensive income; and
  3. financial assets measured at amortised cost.

The classification depends on both the Office's business model for managing the financial assets and contractual cash flow characteristics at the time of initial recognition. Financial assets are recognised when the Office becomes a party to the contract and, as a consequence, has a legal right to receive or a legal obligation to pay cash and derecognised when the contractual rights to the cash flows from the financial asset expire or are transferred upon trade date.

Financial Assets at Amortised Cost

Financial assets included in this category need to meet two criteria:

  1. the financial asset is held in order to collect the contractual cash flows; and
  2. the cash flows are solely payments of principal and interest (SPPI) on the principal outstanding amount.

Amortised cost is determined using the effective interest method.

Effective Interest Method

Income is recognised on an effective interest rate basis for financial assets that are recognised at amortised cost.

Financial Assets at Fair Value Through Other Comprehensive Income (FVOCI)

Financial assets measured at fair value through other comprehensive income are held with the objective of both collecting contractual cash flows and selling the financial assets and the cash flows meet the SPPI test.

Any gains or losses as a result of fair value measurement or the recognition of an impairment loss allowance is recognised in other comprehensive income.

Financial Assets at Fair Value Through Profit or Loss (FVTPL)

Financial assets are classified as financial assets at fair value through profit or loss where the financial assets either doesn't meet the criteria of financial assets held at amortised cost or at FVOCI (i.e. mandatorily held at FVTPL) or may be designated.

Financial assets at FVTPL are stated at fair value, with any resultant gain or loss recognised in profit or loss.  The net gain or loss recognised in profit or loss incorporates any interest earned on the financial asset.

Impairment of Financial Assets

Financial assets are assessed for impairment at the end of each reporting period based on Expected Credit Losses, using the general approach which measures the loss allowance based on an amount equal to lifetime expected credit losses where risk has significantly increased, or an amount equal to 12-month expected credit losses if risk has not increased.

The simplified approach for trade, contract and lease receivables is used. This approach always measures the loss allowance as the amount equal to the lifetime expected credit losses.

A write-off constitutes a derecognition event where the write-off directly reduces the gross carrying amount of the financial asset.

Financial liabilities

Financial liabilities are classified as either financial liabilities ‘at fair value through profit or loss’ or other financial liabilities. Financial liabilities are recognised and derecognised upon ‘trade date’.

Financial Liabilities at Fair Value Through Profit or Loss

Financial liabilities at fair value through profit or loss are initially measured at fair value. Subsequent fair value adjustments are recognised in profit or loss.  The net gain or loss recognised in profit or loss incorporates any interest paid on the financial liability.

Financial Liabilities at Amortised Cost

Financial liabilities, including borrowings, are initially measured at fair value, net of transaction costs.  These liabilities are subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective interest basis.

Supplier and other payables are recognised at amortised cost.  Liabilities are recognised to the extent that the goods or services have been received (and irrespective of having been invoiced).

Other Information

 

6.1 Current/non-current distinction for assets and liabilities

   
 

2021

2020

 

$’000

$’000

 

 
   

6.1A: Current/non-current distinction for assets and liabilities

  

  

Assets expected to be recovered in:

No more than 12 months

Cash and cash equivalents

259

242

Trade and other receivables

14,410

11,901

Assets held for sale

26

-

Prepayments

494

562

Total no more than 12 months

15,189

12,705

More than 12 months

 

Leasehold improvements

10,788

13,918

Plant and equipment

1,135

829

Computer software

991

1,102

Prepayments

45

-

Total more than 12 months

12,959

15,849

Total assets

28,148

28,554

 

Liabilities expected to be settled in:

No more than 12 months

Suppliers

1,542

1,409

Other payables

1,417

1,084

Leases

2,696

2,648

Employee provisions

2,963

2,601

Total no more than 12 months

8,618

7,742

More than 12 months

 

Leases

5,819

8,140

Employee provisions

4,466

4,277

Other provisions

244

241

Total more than 12 months

10,529

12,658

Total liabilities

19,147

20,400

  

Appendix 3: Information Publication Scheme

The Information Publication Scheme (IPS) applies to Australian Government agencies subject to the Freedom of Information Act 1982. The IPS requires an agency to publish a broad range of information on their website.

The Office of the Commonwealth Ombudsman’s website makes available its IPS plan, describing how it complies with these requirements and provides access to information published under the IPS.

More information is available on the Information Publication Scheme webpage at ombudsman.gov.au

Appendix 4: Management of human resources

TABLE 12: TERM FOR SENIOR EXECUTIVES

Name

Position title

Term

Michael Manthorpe

Commonwealth Ombudsman

Full year

Penny McKay

Deputy Ombudsman

Part year – Commenced 10 August 2020

Paul Pfitzner

Acting Deputy Ombudsman

Appointed 23 July 2020

Emma Cotterill

Senior Assistant Ombudsman

Full year

Louise Macleod

Senior Assistant Ombudsman

Full year

Paul Pfitzner

Senior Assistant Ombudsman

Part year – Ceased 5 March 2021

Fiona Sawyers

Senior Assistant Ombudsman

Part year – Ceased 14 August 2020

Dermot Walsh

Senior Assistant Ombudsman

Part year – Ceased 20 July 2020

Rodney Walsh

Chief Operating Officer

Part year – Ceased 13 May 2021

Julia Taylor

Senior Assistant Ombudsman

Full year

Lisa Collett

Chief Operating Officer

Part year – Commenced 19 February 2021 (was acting 1 July 2020 – 18 February 2021)

David Fintan

Senior Assistant Ombudsman

Part year – Commenced 9 March 2021

Rebecca Vonthethoff

Senior Assistant Ombudsman

Part year – Commenced 1 June 2021

Remuneration policy and practices

The Ombudsman and Deputy Ombudsman’s remuneration is set by the Remuneration Tribunal under s 13 of the Remuneration Tribunal Act 1973.

Remuneration for senior executive employees of the Office is established through individual determinations made under s 24(1) of the Public Service Act 1999.

The Ombudsman determines salary rates for the Office’s Senior Executive Staff (SES) in accordance with the Office’s SES Remuneration Policy and with regard to SES remuneration levels across the Australian Public Service (APS) – as set out in the annual APS Remuneration Report, market forces and any applicable Australian Government policy/advice.

The Office’s enterprise agreement (EA) and Public Service Act 1999 (s 24(1) of the Commonwealth Ombudsman Authority Non-SES Employees) provide remuneration and conditions for all non-SES staff. The EA also allows individual flexibility arrangements for remuneration arrangements, superannuation, working hours, leave, allowance and overtime rates. At the time of reporting, the Office did not have other high-paid staff whose total remuneration exceeded the threshold during the reporting period.

TABLE 13: REMUNERATION FOR SENIOR EXECUTIVES

  

Short-term benefits

Post-employment benefits

Other long-term benefits

Termination benefits

Total remuneration

Name

Position title

Base salary

Bonuses

Other benefits and allowances

Superannuation contributions

Long service leave

Other
long-term benefits

  
  

($)

($)

($)

($)

($)

($)

($)

($)

Michael Manthorpe

Commonwealth Ombudsman

413,171

-

4,852

65,264

12,996

-

-

496,284

Penny McKay

Deputy Ombudsman

272,344

-

4,307

45,139

8,174

-

-

329,963

Lisa Collett

Chief Operating Officer

180,157

-

14,406

26,633

5,582

-

-

226,779

Emma Cotterill

Senior Assistant Ombudsman

164,367

-

32,118

35,323

4,361

-

-

236,169

David Fintan

Senior Assistant Ombudsman

85,153

-

8,895

12,601

2,467

-

-

109,117

Louise Macleod

Senior Assistant Ombudsman

192,141

-

30,728

36,493

4,799

-

-

264,160

Paul Pfitzner

Senior Assistant Ombudsman

135,928

-

22,982

24,662

3,300

-

-

186,872

Fiona Sawyers

Senior Assistant Ombudsman

26,985

-

4,570

3,659

757

-

179,072

215,043

Julia Taylor

Senior Assistant Ombudsman

173,860

-

32,762

31,641

5,582

-

-

243,846

Rebecca Vonthethoff

Senior Assistant Ombudsman

16,349

-

2,224

2,122

459

-

-

21,154

Dermot Walsh

Senior Assistant Ombudsman

10,082

-

3,338

844

337

-

-

14,601

Rodney Walsh

Senior Assistant Ombudsman

115,910

-

27,870

31,804

4,168

-

170,308

350,059

Symone Andersen

Acting Senior Assistant Ombudsman

67,464

-

12,316

11,662

2,133

-

-

93,576

Alice Maclean

Acting Senior Assistant Ombudsman

41,656

-

1,050

4,780

1,214

-

-

48,699

Louise Cairns

Acting Senior Assistant Ombudsman

24,781

-

462

3,662

808

-

-

29,713

Tricia Hennessy

Acting Senior Assistant Ombudsman

31,102

-

349

4,850

906

-

-

37,207

 

Total

1,951,452

-

203,231

341,138

58,042

-

349,380

2,903,243

TABLE 14: ALL ONGOING EMPLOYEES CURRENT REPORT PERIOD (2020–2021)

 

Male

Female

Indeterminate

 
 

Full time

Part time

Total

Full time

Part time

Total

Full time

Part time

Total

TOTAL

NSW

2

0

2

6

2

8

0

0

0

10

Qld

8

0

8

19

5

24

0

0

0

32

SA

8

0

8

14

9

23

0

0

0

31

Tas

0

0

0

0

0

0

0

0

0

0

Vic

7

3

10

12

4

16

0

0

0

26

WA

2

1

3

1

0

1

0

0

0

4

ACT

33

4

37

54

24

78

0

0

0

115

NT

0

0

0

0

0

0

0

0

0

0

External Territories

0

0

0

0

0

0

0

0

0

0

Overseas

0

0

0

0

0

0

0

0

0

0

TOTAL

60

8

68

106

44

150

0

0

0

218

TABLE 15: ALL NON-ONGOING EMPLOYEES CURRENT REPORT PERIOD (2020–2021)

 

Male

Female

Indeterminate

 
 

Full time

Part time

Total

Full time

Part time

Total

Full time

Part time

Total

TOTAL

NSW

0

0

0

1

0

1

0

0

0

1

Qld

0

0

0

1

0

1

0

0

0

1

SA

0

0

0

0

0

0

0

0

0

0

Tas

0

0

0

0

0

0

0

0

0

0

Vic

1

0

1

0

0

0

0

0

0

1

WA

0

0

0

0

1

1

0

0

0

1

ACT

5

0

5

2

3

5

0

0

0

10

NT

0

0

0

0

0

0

0

0

0

0

External Territories

0

0

0

0

0

0

0

0

0

0

Overseas

0

0

0

0

0

0

0

0

0

0

TOTAL

6

0

6

4

4

8

0

0

0

14

TABLE 16: ALL ONGOING EMPLOYEES PREVIOUS REPORT PERIOD (2019–20)

 

Male

Female

Indeterminate

 
 

Full time

Part time

Total

Full time

Part time

Total

Full time

Part time

Total

TOTAL

NSW

2

0

2

8

1

9

0

0

0

11

Qld

8

0

8

17

5

22

0

0

0

30

SA

8

0

8

11

11

22

0

0

0

30

Tas

0

0

0

0

0

0

0

0

0

0

Vic

6

2

8

12

5

17

0

0

0

25

WA

2

1

3

1

1

2

0

0

0

5

ACT

38

5

43

56

20

76

0

0

0

119

NT

0

0

0

0

0

0

0

0

0

0

External Territories

0

0

0

0

0

0

0

0

0

0

Overseas

0

0

0

0

0

0

0

0

0

0

TOTAL

64

8

72

105

43

148

0

0

0

220

TABLE 17: ALL NON-ONGOING EMPLOYEES PREVIOUS REPORT PERIOD (2019–20)

 

Male

Female

Indeterminate

 
 

Full time

Part time

Total

Full time

Part time

Total

Full time

Part time

Total

TOTAL

NSW

0

0

0

0

0

0

0

0

0

0

Qld

0

0

0

0

0

0

0

0

0

0

SA

0

0

0

0

0

0

0

0

0

0

Tas

0

0

0

0

0

0

0

0

0

0

Vic

0

0

0

0

0

0

0

0

0

0

WA

0

0

0

1

0

1

0

0

0

1

ACT

5

1

6

4

1

5

0

0

0

11

NT

0

0

0

0

0

0

0

0

0

0

External Territories

0

0

0

0

0

0

0

0

0

0

Overseas

0

0

0

0

0

0

0

0

0

0

TOTAL

5

1

6

5

1

6

0

0

0

12

TABLE 18: AUSTRALIAN PUBLIC SERVICE ACT ONGOING EMPLOYEES CURRENT REPORT PERIOD (2020–21) 1

 

Male

Female

Indeterminate

 
 

Full time

Part time

Total

Full time

Part time

Total

Full time

Part time

Total

TOTAL

SES 3

0

0

0

0

0

0

0

0

0

0

SES 2

0

0

0

0

0

0

0

0

0

0

SES 1

1

0

1

5

0

5

0

0

0

6

EL 2

4

0

4

15

5

20

0

0

0

24

EL 1

14

4

18

26

12

38

0

0

0

56

APS 6

17

3

20

25

10

35

0

0

0

55

APS 5

15

1

16

21

10

31

0

0

0

47

APS 4

9

0

9

13

6

19

0

0

0

28

APS 3

0

0

0

1

1

2

0

0

0

2

APS 2

0

0

0

0

0

0

0

0

0

0

APS 1

0

0

0

0

0

0

0

0

0

0

Other

0

0

0

0

0

0

0

0

0

0

TOTAL

60

8

68

106

44

150

0

0

0

218

1 Please note that this total count excludes the 2 Statutory Office positions.

TABLE 19: AUSTRALIAN PUBLIC SERVICE ACT NON-ONGOING EMPLOYEES CURRENT REPORT PERIOD (2020–21)

 

Male

Female

Indeterminate

 
 

Full time

Part time

Total

Full time

Part time

Total

Full time

Part time

Total

TOTAL

SES 3

0

0

0

0

0

0

0

0

0

0

SES 2

0

0

0

0

0

0

0

0

0

0

SES 1

0

0

0

0

0

0

0

0

0

0

EL 2

0

0

0

1

0

1

0

0

0

1

EL 1

1

0

1

0

0

0

0

0

0

1

APS 6

1

0

1

1

0

1

0

0

0

2

APS 5

1

0

1

0

2

2

0

0

0

3

APS 4

3

0

3

2

2

4

0

0

0

7

APS 3

0

0

0

0

0

0

0

0

0

0

APS 2

0

0

0

0

0

0

0

0

0

0

APS 1

0

0

0

0

0

0

0

0

0

0

Other

0

0

0

0

0

0

0

0

0

0

TOTAL

6

0

6

4

4

8

0

0

0

14

TABLE 20: AUSTRALIAN PUBLIC SERVICE ACT ONGOING EMPLOYEES PREVIOUS REPORT PERIOD (2019–20) 2

 

Male

Female

Indeterminate

 
 

Full time

Part time

Total

Full time

Part time

Total

Full time

Part time

Total

TOTAL

SES 3

0

0

0

0

0

0

0

0

0

0

SES 2

0

0

0

0

0

0

0

0

0

0

SES 1

2

0

2

4

0

4

0

0

0

6

EL 2

5

0

5

15

4

19

0

0

0

24

EL 1

16

6

22

32

11

43

0

0

0

65

APS 6

17

1

18

22

10

32

0

0

0

50

APS 5

13

1

14

20

9

29

0

0

0

43

APS 4

9

0

9

11

7

18

0

0

0

27

APS 3

0

0

0

1

2

3

0

0

0

3

APS 2

0

0

0

0

0

0

0

0

0

0

APS 1

0

0

0

0

0

0

0

0

0

0

Other

0

0

0

0

0

0

0

0

0

0

TOTAL

62

8

70

105

43

148

0

0

0

218

2 Please note that this total count excludes the 2 Statutory Office positions.

TABLE 21: AUSTRALIAN PUBLIC SERVICE ACT NON-ONGOING EMPLOYEES PREVIOUS REPORT PERIOD (2019–20)3

 

Male

Female

Indeterminate

 
 

Full time

Part time

Total

Full time

Part time

Total

Full time

Part time

Total

TOTAL

SES 3

0

0

0

0

0

0

0

0

0

0

SES 2

0

0

0

0

0

0

0

0

0

0

SES 1

0

0

0

0

0

0

0

0

0

0

EL 2

0

0

0

0

0

0

0

0

0

0

EL 1

1

1

2

1

0

1

0

0

0

3

APS 6

0

0

0

1

0

1

0

0

0

1

APS 5

3

0

3

2

1

3

0

0

0

6

APS 4

1

0

1

0

0

0

0

0

0

1

APS 3

0

0

0

1

0

1

0

0

0

1

APS 2

0

0

0

0

0

0

0

0

0

0

APS 1

0

0

0

0

0

0

0

0

0

0

Other

0

0

0

0

0

0

0

0

0

0

TOTAL

5

1

6

5

1

6

0

0

0

12

3 Please note that this total count excludes the 2 Statutory Office positions.

TABLE 22: AUSTRALIAN PUBLIC SERVICE ACT EMPLOYEES BY FULL-TIME AND PART-TIME STATUS CURRENT REPORT PERIOD (2020–21)

 

Ongoing

Non-ongoing

 

Full time

Part time

Total

Full time

Part time

Total

TOTAL

SES 3

0

0

0

0

0

0

0

SES 2

0

0

0

0

0

0

0

SES 1

6

0

6

0

0

0

6

EL 2

19

5

24

1

0

1

25

EL 1

40

16

56

1

0

1

57

APS 6

42

13

55

2

0

2

57

APS 5

36

11

47

1

2

3

50

APS 4

22

6

28

5

2

7

35

APS 3

1

1

2

0

0

0

2

APS 2

0

0

0

0

0

0

0

APS 1

0

0

0

0

0

0

0

Other

0

0

0

0

0

0

0

TOTAL

166

52

218

10

4

14

232

TABLE 23: AUSTRALIAN PUBLIC SERVICE ACT EMPLOYEES BY FULL-TIME AND PART-TIME STATUS PREVIOUS REPORT PERIOD (2019–20)

 

Ongoing

Non-ongoing

 

Full time

Part time

Total

Full time

Part time

Total

TOTAL

SES 3

0

0

0

0

0

0

0

SES 2

0

0

0

0

0

0

0

SES 1

6

0

6

0

0

0

6

EL 2

20

4

24

0

0

0

24

EL 1

48

17

65

2

1

3

68

APS 6

39

11

50

1

0

1

51

APS 5

33

10

43

5

1

6

49

APS 4

20

7

27

1

0

1

28

APS 3

1

2

3

1

0

1

4

APS 2

0

0

0

0

0

0

0

APS 1

0

0

0

0

0

0

0

Other

0

0

0

0

0

0

0

TOTAL

167

51

218

10

2

12

230

TABLE 24: AUSTRALIAN PUBLIC SERVICE ACT EMPLOYMENT TYPE BY LOCATION CURRENT REPORT PERIOD (2020–21)

 

Ongoing

Non-ongoing

TOTAL

NSW

10

1

11

Qld

32

1

33

SA

31

0

31

Tas

0

0

0

Vic

26

1

27

WA

4

1

5

ACT

115

10

125

NT

0

0

0

External territories

0

0

0

Overseas

0

0

0

TOTAL

218

14

232

TABLE 25: AUSTRALIAN PUBLIC SERVICE ACT EMPLOYMENT TYPE BY LOCATION PREVIOUS REPORT PERIOD (2019–20)

 

Ongoing

Non-ongoing

TOTAL

NSW

11

0

11

Qld

30

0

30

SA

30

0

30

Tas

0

0

0

Vic

25

0

25

WA

5

1

6

ACT

119

11

130

NT

0

0

0

External territories

0

0

0

Overseas

0

0

0

TOTAL

220

12

232

TABLE 26: AUSTRALIAN PUBLIC SERVICE ACT INDIGENOUS EMPLOYMENT CURRENT REPORT PERIOD (2020–21)

 

TOTAL

Ongoing

7

Non-ongoing

0

TOTAL

7

Table 27: Australian Public Service Act Indigenous Employment previous report period (2019–20)

 

TOTAL

Ongoing

8

Non-ongoing

0

TOTAL

8

Table 28: Australian Public Service Act employment arrangements current report period (2020–21)4

 

SES

Non-SES

TOTAL

Office of the Commonwealth Ombudsman Enterprise Agreement 2017–20

0

216

216

Determinations under s 24(1)

6

0

6

Individual Flexibility Arrangements

0

10

10

TOTAL

6

226

232

4 Please note that this total count excludes the 2 Statutory Office positions.

Table 29: Australian Public Service Act employment arrangements previous report period (2019–20)5

 

SES

Non-SES

TOTAL

Office of the Commonwealth Ombudsman Enterprise Agreement 2017–20

0

218

218

Determinations under s 24(1)

6

0

6

Individual Flexibility Arrangements

0

6

6

TOTAL

6

224

230

5 Please note that this total count excludes the 2 Statutory Office positions.

Table 30: Australian Public Service Act employment salary ranges by classification level (minimum/maximum) current report period (2020–21)

 

Minimum salary ($)

Maximum salary ($)

SES 3

0

0

SES 2

0

0

SES 1

165,373

194,617

EL 2

121,027

137,179

EL 1

103,943

112,242

APS 6

81,084

93,139

APS 5

75,070

79,604

APS 4

67,308

73,078

APS 3

60,391

65,181

APS 2

53,020

58,795

APS 1

46,848

51,781

Other

0

0

Minimum/maximum range

46,848

194,617

Table 31: Australian Public Service Act employment performance pay by classification level (minimum/maximum) current report period (2020–21)

 

Number of employees receiving performance pay

Aggregated (sum total) of all payments made

Average of all payments made

Minimum payment made to employees

Maximum payment made to employees

SES 3

0

0

0

0

0

SES 2

0

0

0

0

0

SES 1

0

0

0

0

0

EL 2

0

0

0

0

0

EL 1

0

0

0

0

0

APS 6

0

0

0

0

0

APS 5

0

0

0

0

0

APS 4

0

0

0

0

0

APS 3

0

0

0

0

0

APS 2

0

0

0

0

0

APS 1

0

0

0

0

0

Other

0

0

0

0

0

TOTAL

0

0

0

0

0

Appendix 5: Entity resources statement

Table 32: Entity resources statement 2020–21

 

Actual available appropriation for

2020–21
$'000

Payments made
2020–21
$'000

Balance remaining
2020–21
$'000

 

(a)

(b)

(a) – (b)

Ordinary Annual Services1

Departmental appropriations2

58,594

43,827

14,767

Adjustment – actual s743

(494)

-

(494)

Adjustment – s51 determination4

(349)

-

(349)

Total resourcing and payments for the Office of the Commonwealth Ombudsman  

57,751

43,827

13,924

TABLE 33: RESOURCE SUMMARY TABLE: EXPENSES FOR OUTCOME1

Outcome 1: Fair and accountable administrative action by Australian Government entities and prescribed private sector organisations, by investigating complaints, reviewing administrative action and statutory compliance inspections and reporting.

 

Budget

Actual expenses

Variance

 

2020–21

2020–21

2020–21

 

$'000

$'000

$'000

 

(a)

(b)

(a) – (b)

Program 1.1: Office of the Commonwealth Ombudsman

   

Departmental expenses

   

Departmental appropriation1

45,105

42,879

2,226

Expenses not requiring appropriation in the Budget year2

1,760

1,808

(48)

Total for Program 1.1

46,865

44,687

2,178

Total for Outcome 1

46,865

44,687

2,178

    

Average Staffing Level (number)

220

212

8

1 Departmental Appropriation combines 'Ordinary annual services' (Appropriation Act No. 1 and Appropriation Act No. 3) and 'Revenue from independent sources (S74)'.

2 Expenses not requiring appropriation in the Budget are made up of depreciation expenses (with adjustment to right-of-use asset depreciation for principle payments to align with the budget), amortisation expenses, make good expenses and audit fees.

Appendix 6: Ecologically sustainable development and environmental performance

Section 516A of the Environment Protection and Biodiversity Act 1999 sets out the principles and framework for the Office to report on environmental matters. We also have an environmental management policy to help us manage activities in a sustainable manner. Our environmental impact is mainly through office-based energy consumption, paper resources and waste management.

Energy consumption

In 2020–21, the Office continued to manage its energy consumption. All new leasehold improvements included smart lighting and the introduction of LED globes to reduce energy consumption further. Total energy consumption across all Office’s tenancies decreased by 5 per cent.

Paper resources

The Office ensures we engage in digital record keeping and e-business practices to reduce paper use. Our paper supplies are either carbon neutral or manufactured from at least 50 per cent recycled products. Other materials such as files, folders and unused stationery are recycled in the Office.

Waste management

We actively manage the waste we produce through several mechanisms:

  • Recycling bins are provided in all offices to encourage waste recycling, such as paper and cardboard packaging.
  • All print toner cartridges are recycled.
  • ‘Follow me’ printing is available in all offices. ‘Follow me’ printing allows users to print to a shared print queue, roam and release their print job from any enabled output device. This ensures printing is confidential to the user and reduces printed waste from documents left uncollected at the printer. For example, all staff must release their print job at the physical printer; otherwise, their individual print job is lost after one hour.
  • Recycling bins are provided in kitchen breakout areas for plastic bottles and cans.

Appendix 7: Correction of material errors in the previous annual report

The following errors were made in the 2019–20 report:

  • Table 20: Australian Public Service Act Employment type by location (2019–20) on page 88 incorrectly listed Tasmania and Victoria line items. One line item recorded zero non-ongoing staff in Tasmania; this should be corrected to reference South Australia. The second line item referenced zero ongoing and non-going staff in Victoria; this should be corrected to reference Tasmania.

Appendix 8: Public Interest Disclosure

Table 34 details the number of disclosures assessed as meeting the criteria under s 26 of the Public Interest Disclosure Act 2013 and alleged kinds of disclosable conduct to which the disclosures relate.

TABLE 34: NUMBER OF DISCLOSURES

Agency

Number of disclosures assessed as meeting the criteria under s26 of the PID Act

Alleged kinds of disclosable conduct to which the disclosures relate

1.Defence

59

  • Contravention of a law of the Commonwealth, state or territory (30)
  • Maladministration (14)
  • Conduct that may result in disciplinary action (11)
  • Conduct engaged in for the purposes of corruption (2)
  • Wastage of public money (2)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (4)
  • Abuse of public office (3)

2.Australian Postal Corporation

40

  • Contravention of a law of the Commonwealth, state or territory (27)
  • Maladministration (12)
  • Wastage of public money (3)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (5)
  • Abuse of public office (1)
  • Conduct that may result in disciplinary action (8)

3.Office of the Commonwealth Ombudsman

35 16

  • Contravention of a law of the Commonwealth, state or territory (17)
  • Contravenes a foreign law (1)
  • Perversion of the course of justice (2)
  • Conduct engaged in for the purposes of corruption (1)
  • Maladministration (29)
  • Wastage of public money (6)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (10)
  • Fabrication scientific research (1)
  • Abuse of office (9)
  • Conduct that may result in disciplinary action (22)

4.NBN Co

22

  • Contravention of a law of the Commonwealth, state or territory (3)
  • Maladministration (11)
  • Wastage of Commonwealth resources (including money and property) (1)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (1)
  • Abuse of public office (1)
  • Conduct that may result in disciplinary action (5)

5.Department of Health

17

  • Contravention of a law of the Commonwealth, state or territory (6)
  • Perverts, or is engaged in for the purposes of perverting, the course of justice (2)
  • Conduct engaged in for the purposes of corruption (2)
  • Maladministration (11)
  • Wastage of public money (3)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (5)
  • Abuse of public office (1)

6.Australian Taxation Office

16

  • Contravention of a law of the Commonwealth, state or territory (5)
  • Maladministration (4)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (2)
  • Conduct that may result in disciplinary action (12)

7.The Office of the Inspector-General of Intelligence and Security 17

16

  • Contravention of a law of the Commonwealth, state or territory (2)
  • Maladministration (12)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (2)
  • Abuse of public office (1)
  • Conduct that may result in disciplinary action (2)

8. Australian Intelligence Agencies – Combined Response 18

14

  • Maladministration (5)
  • Wastage of public money (3)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (2)
  • Abuse of public office (2)
  • Conduct that may result in disciplinary action (9)

9. Airservices Australia

8

  • Conduct that may result in disciplinary action (8)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (1)
  • Contravenes a foreign law (1)

10.Department of Agriculture, Water and the Environment

8

  • Maladministration (6)
  • Wastage of Commonwealth resources (including money and property) (1)
  • Conduct that may result in disciplinary action (1)
  • Perverts, or is engaged in for the purposes of perverting, the course of justice (3)

11.National Offshore Petroleum Safety and Environmental Management Authority

8

  • Conduct that may result in disciplinary action (8)

12.Services Australia

8

  • Contravention of a law of the Commonwealth, state or territory (5)
  • Maladministration (2)
  • Abuse of public trust (2)
  • Wastage of public money (2)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (3)
  • Abuse of public office (3)
  • Conduct that may result in disciplinary action (6)

13.Department of Industry, Science, Energy and Resources

7

  • Contravention of a law of the Commonwealth, state or territory (4)
  • Conduct engaged in for the purposes of corruption (3)
  • Maladministration (6)
  • Abuse of Trust (2)
  • Wastage of public money (1)
  • Conduct that may result in disciplinary action (2)

14.Department of Education, Skills and Employment

7

  • Perverts, or is engaged in for the purposes of perverting, the course of justice (2)
  • Contravention of a law of the Commonwealth, state or territory (1)
  • Maladministration (7)
  • Conduct engaged in for the purposes of corruption (2)
  • Wastage of public money (3)
  • Abuse of public trust (1)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (2)
  • Abuse of public office (1)
  • Conduct that may result in disciplinary action (6)

15.Department of Home Affairs

6

  • Contravention of a law of the Commonwealth, state or territory (2)
  • Contravenes a foreign law (1)
  • Perverts, or is engaged in for the purposes of perverting, the course of justice (3)
  • Maladministration (5)
  • Abuse of public trust (1)
  • Wastage of public money (2)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (2)
  • Abuse of public office (1)
  • Conduct that may result in disciplinary action (3)

16.National Museum of Australia

6

  • Conduct that may result in disciplinary action (6)

17.    Comcare

5 19

  • Contravention of a law of the Commonwealth, state or territory (2)
  • Perverts, or is engaged in for the purposes of perverting, the course of justice (3)
  • Maladministration (2)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (4)
  • Abuse of public office (1)
  • Conduct that may result in disciplinary action (1)

18.Attorney-General's Department

19.Department of Veterans’ Affairs

20.Australian Broadcasting Corporation

21.Australian Building and Construction Commission

22.Australian Competition and Consumer Commission

23.Australian Electoral Commission

24.Australian Federal Police

25.Australian Maritime Safety Authority

26.Australian Nuclear Science & Technology Organisation

27.Australian Public Service Commission

28.Australian Pesticides and Veterinary Medicines Authority

29.Australian Rail Track Corporation

30.Australian Skills Quality Authority

31.Bureau of Meteorology

32.Civil Aviation Safety Authority

33.Commonwealth Science and Industrial Research Organisation (CSIRO)

34.Defence Housing Australia

35.Department of Finance

36.Department of Social Services

37.Department of Treasury

38.Indigenous Business Australia

39.Indigenous Land & Sea Corporation

40.National Competition Council

41.National Disability Insurance Scheme Launch Transition Agency

42.National Indigenous Australians Agency

43.NDIS Quality and Safeguards Commission

44.Office of the Official Secretary to the Governor-General

45.Sydney Harbour Federation Trust

51 (aggregated total of all PIDs received by these agencies)

This section aggregates data for agencies reporting four or fewer PIDs received during the reporting period.

  • Contravention of a law of the Commonwealth, state or territory (17)
  • Perverts, or is engaged in for the purposes of perverting, the course of justice (1)
  • Conduct engaged in for the purpose of corruption (3)
  • Maladministration (25)
  • Abuse of public trust (3)
  • Wastage of public money (5)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (10)
  • Abuse of public office (2)
  • Conduct that may result in disciplinary action (23)

16 Unlike other agencies, the Office can receive disclosures about itself and other agencies. Of the PIDs assessed by the Ombudsman in 2020–21, all related to other Commonwealth agencies.

17 As with the Ombudsman, the Office of the Inspector-General of Intelligence and Security can receive disclosures about itself and other intelligence agencies. The IGIS received 16 PIDs relating to the Australian intelligence agencies, and none about itself. One PID was investigated under the PID Act while 7 were investigated under the Inspector-General of Intelligence and Security Act 1986, and 6 were allocated to an intelligence agency for investigation.

18 Aggregated disclosures received by Australian Geospatial-Intelligence Organisation, Australian Signals Directorate, Defence Intelligence Organisation, Australian Secret Intelligence Service, Australian Security Intelligence Organisation and Office of National Intelligence.

19 Of the disclosures assessed by Comcare, 3 were allocated to other agencies.

TABLE 35: AGENCIES THAT REPORTED NOT RECEIVING PIDS

Number

Agency

1.

Coal Mining Industry (Long Service Leaving Funding) Corporation

2.

Australian Naval Infrastructure Pty Ltd

3.

Moorebank Intermodal Company Limited

4.

The Digital Transformation Agency

5.

Museum of Australian Democracy at Old Parliament House

6.

Department of the Prime Minister and Cabinet

7.

Australia Council for the Arts

8.

Professional Services Review

9.

Department of the House of Representatives

10.

Northern Land Council

11.

National Library of Australia

12.

Great Barrier Reef Marine Park Authority

13.

National Health Funding Body

14.

Future Fund Management Agency

15.

Fair Work Commission

16.

Safe Work Australia

17.

Screen Australia

18.

Clean Energy Finance Corporation

19.

Central Land Council

20.

Office of Parliamentary Counsel

21.

Grains Research and Development Corporation

22.

Australian Sports Commission

23.

North Queensland Water Infrastructure Authority

24.

Clean Energy Regulator

25.

Climate Change Authority

26.

Australian Research Council

27.

Aged Care Quality and Safety Commission

28.

Office of the Fair Work Ombudsman and Registered Organisation

29.

Australian War Memorial

30.

Australian Reinsurance Pool Corporation

31.

Independent Hospital Pricing Authority

32.

Fisheries Research & Development Corporation

33.

Department of the Senate

34.

Aboriginal Hostels Limited

35.

Australian Financial Security Authority

36.

National Faster Rail Agency

37.

Australian Centre for International Agricultural Research

38.

Australian Commission for Law Enforcement Integrity

39.

Australian Institute of Family Studies

40.

Workplace Gender Equality Agency

41.

Australian Accounting Standards Board and Auditing and Assurance Standards Board

42.

National Australia Day Council

43.

Australian Curriculum, Assessment and Reporting Authority

44.

Wine Australia

45.

RAN Relief Trust Fund

46.

Food Standards Australia New Zealand

47.

Australian Digital Health Agency

48.

Office of the Australian Information Commissioner

49.

National Gallery of Australia

50.

Australian Institute of Marine Science

51.

National Health and Medical Research Council (NHMRC)

52.

Australian Prudential Regulation Authority

53.

The Australian National University

54.

Office of the Special Investigator

55.

Organ and Tissue Authority

56.

Australian Trade and Investment Commission

57.

National Blood Authority

58.

Rural Industries Research and Development Corporation trading as AgriFutures Australia

59.

Australian Transaction Reports and Analysis Centre (AUSTRAC)

60.

Commonwealth Director of Public Prosecutions

61.

Bundanon Trust

62.

ASC Pty Ltd

63.

Australian National Audit Office

64.

Northern Australia Infrastructure Facility (NAIF)

65.

Australian Strategic Policy Institute

66.

Reserve Bank of Australia

67.

Creative Partnerships Australia

68.

Australian Commission on Safety and Quality in Health Care

69.

RAAF Welfare Recreational Company

70.

Department of Infrastructure, Transport, Regional Development and Communications

71.

National Transport Commission

72.

Outback Stores Pty Ltd

73.

Australian National Maritime Museum

74.

Export Finance Australia

75.

Australian Communications and Media Authority

76.

Administrative Appeals Tribunal

77.

Inspector-General of Taxation and Taxation Ombudsman

78.

Australian Institute of Health and Welfare

79.

Commonwealth Ombudsman20

80.

Parliamentary Budget Office

81.

Asbestos Safety and Eradication Agency

82.

Tertiary Education Quality and Standards Agency

83.

Australian Bureau of Statistics

84.

Special Broadcasting Service Corporation (SBS)

85.

Hearing Australia (Australia Hearing Services)

86.

National Recovery and Resilience Agency

87.

National Film and Sound Archive of Australia

88.

AAF Company

89.

Productivity Commission

90.

National Archives of Australia

91.

Australian Military Forces Relief Trust Fund

92.

Tiwi Land Council

93.

WSA Co Limited

94.

Australian Institute of Aboriginal and Torres Strait Islander Studies

95.

Federal Court of Australia on behalf of itself, the Family Court of Australia, the Federal Circuit Court of Australia, and the National Native Title Tribunal

96.

Australian Transport Safety Bureau

97.

National Mental Health Commission

98.

National Capital Authority

99.

Australian Radiation Protection and Nuclear Safety Agency

100.

Department of Parliamentary Services

101.

Australian Securities & Investments Commission

102.

Murray-Darling Basin Authority

103.

Tourism Australia

104.

Regional Investment Corporation

105.

Department of the Prime Minister and Cabinet

106.

Australian Criminal Intelligence Commission (Incl. Australian Institute of Criminology)

107.

Cotton Research and Development Corporation

108.

Australian Sports Foundation Limited

109.

Sport Integrity Australia

110.

Australian Film, Television and Radio School

111.

Royal Australian Air Force Welfare Trust Fund

112.

Department of Foreign Affairs & Trade

113.

Australian Law Reform Commission

114.

National Portrait Gallery of Australia

115.

Australian Fisheries Management Authority

116.

Independent Parliamentary Expenses Authority

117

Infrastructure Australia

118

Anindilyakwa Land Council

119

Australian Institute for Teaching and School Leadership


20 The Office of the Commonwealth Ombudsman did not receive any PIDs relating to it.

TABLE 36: PID INVESTIGATIONS COMPLETED AND ACTION(S) TAKEN IN RESPONSE TO RECOMMENDATIONS

This table provides the number of investigations completed, findings of disclosable conduct reached by agencies and actions taken in response to recommendations. Findings of disclosable conduct in each case relate to individual disclosure investigations. Investigations can involve issues at a range of levels within an agency and, depending on the case, findings of disclosable conduct may be limited to a localised area, group or individual within an agency.

Agency

Number of disclosure investigations completed during the financial year

Findings of disclosable conduct relating to disclosure investigations

Examples of actions taken during the financial year in response to recommendations relating to disclosure investigations

Defence

34

  • Contravention of a law of the Commonwealth, state or territory (5)
  • Maladministration (1)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (1)
  • Abuse of public office (2)
  • Conduct that may result in disciplinary action (4)
  • Matters referred for investigation under Defence Force Discipline Act 1982; Public Service Act 1999; Public Governance, Performance and Accountability Act 2013; Criminal Code Act 1985
  • Administrative action taken against ADF member
  • Consideration of whether supervisor met reporting obligations under PID Act

Australian Postal Corporation

26

  • Contravention of a law of the Commonwealth, state or territory (12)
  • Maladministration (6)
  • Wastage of public money (1)
  • Abuse of public office (1)
  • Conduct that may result in disciplinary action (6)
  • Staff training on conflicts of interest policy
  • Implementation of various process improvements
  • Team training on ‘Our Ethics’
  • Manager training on grievance processes
  • Spot audits conducted and remediation plans implemented
  • Disciplinary action as appropriate

Department of Health

21

  • Contravention of a law of the Commonwealth, state or territory (3)
  • Maladministration (1)
  • Wastage of public money (1)
  • Conduct that results in, or increases, a risk of danger to the environment (1)
  • Potential privacy breach referred to privacy officer
  • Referral to fraud investigations for consideration of possible criminal fraud offences
  • Referral to external agencies for investigation, including possible breach of the Biosecurity Act 2015

Australian Taxation Office

14

  • No findings
  • Informal counselling
  • Criminal code investigation
  • Review of conflict of interest processes, including conflict of interest training and improved management of declarations

Airservices Australia

11

  • Conduct that may result in disciplinary action (7)

Safeguards around submissions vetting process

  • Sanctions imposed for code of conduct breaches, including termination
  • Improvements to internal practices, including review of current training processes and procedures

NBN Co

10

  • Conduct that may result in disciplinary action (18)
  • Disciplinary action for breach of policies
  • Review of governance processes and arrangements with suppliers
  • Code of Conduct training for relevant staff
  • Review of conflict of interest training and process for declaring and managing conflicts

Australian Intelligence Agencies – Combined Response

9

  • No findings
  • Policy and process: enhanced oversight and reporting to senior committees on key indicators and issues
  • Information management: progression of identified upgrades to key systems to improve management and reporting of relevant data
  • Targeted communications: implementation of recommendations for communications activities by the Inspector-General
  • Progress performance improvements and enhancements to policy and procedure

National Offshore Petroleum Safety and Environmental Management Authority

8

  • Conduct that may result in disciplinary action (8)

Matters referred for code of conduct investigation

Department of Industry, Science, Energy and Resources

7

  • Maladministration (1)
  • Matters referred for code of conduct investigation under Public Service Act 1999
  • Management training to address handling or people management sensitivities
  • Education and training to assist case managers in complex Safety Rehabilitation and Compensation Act 1988 matters
  • Improved probity and management processes for programs and significant procurements

Department of Veterans' Affairs

7

  • Conduct that may result in disciplinary action (1)
  • Formal misconduct action initiated under s 15(3) of the Public Service Act 1999

Australian Broadcasting Corporation

6

  • No findings
  • Changes to timesheet processes
  • Documentation of protocols for managing/protecting confidential information, sensitive discussions and management of conflicts of interest
  • Continuous improvement to expense management processes and initiatives to promote ongoing awareness of policy
  • Investigation under ABC Senior Employment Agreement 2016

Aged Care Quality and Safety Commission

Attorney-General's Department

Australian Maritime Safety Authority

Australian Prudential Regulation Authority

Australian Public Service Commission

Australian Rail Track Corporation

Australian Skills Quality Authority

Civil Aviation Safety Authority

Commonwealth Ombudsman

Defence Housing Australia

Department of Agriculture, Water and the Environment

Department of Education, Skills and Employment

Department of Finance

Department of Home Affairs

Department of Social Services

Department of Treasury

Great Barrier Reef Marine Park Authority

Indigenous Land & Sea Corporation

National Disability Insurance Scheme Launch Transition Agency

National Indigenous Australians Agency

NDIS Quality and Safeguards Commission

Services Australia

The Office of the Inspector-General of Intelligence and Security

Thirty-seven investigations were completed by the agencies in this section.

This section aggregates data for agencies reporting four or fewer investigations being conducted during the period.

  • Contravention of a law of the Commonwealth, state or territory (2)
  • Maladministration (3)
  • Abuse of public trust (1)
  • Wastage of public money (1)
  • Conduct that results in, or that increases, the risk of danger to the health or safety of one or more persons (2)
  • Abuse of public office (1)
  • Conduct that may result in disciplinary action (3)

Note: Although all agencies within this group identified they had completed one or more investigations, not all investigations resulted in recommendation/s being made.

The following are examples of some of the recommendations made by Agencies within this aggregated group:

  • Referral to Australian Federal Police
  • Code of conduct investigation
  • Training and PID new guidance material
  • Review of information and record management practices
  • Due diligence awareness
  • Conflict of interest training
  • Review of organisational policies and development of new policies
  • Review of procurement practices
  • Training and development programs.