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.
- 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 | 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.
- Adjustment to opening balance rounding (2020: $1,000).
- 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.
- 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:
- Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR); and
- 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 |
- 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:
- cash on hand; and
- 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:
- the financial asset is held in order to collect the contractual cash flows; and
- 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 | |||
2021 | 2020 | ||
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 improvements | Lease terms | Lease terms |
Plant and equipment | 3 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 |
- 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 | 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 |
- An amount of $349,000 has been withheld (Section 51 of the PGPA Act) and quarantined for administrative purposes.
- The variance in the ordinary annual services appropriation is due to obligations recorded at the end of the financial year not yet settled.
- 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 | 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) |
- The variance in the ordinary annual services appropriation is due to obligations recorded at the end of 2018-19 settled in 2019-20.
- 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 |
- 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.
- 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).
- 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.
- 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:
- financial assets at fair value through profit or loss;
- financial assets at fair value through other comprehensive income; and
- 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:
- the financial asset is held in order to collect the contractual cash flows; and
- 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 | ||
($) | ($) | ($) | ($) | ($) | ($) | ($) | ($) | ||
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 | Payments made | Balance remaining | |
(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 |
|
2.Australian Postal Corporation | 40 |
|
3.Office of the Commonwealth Ombudsman | 35 16 |
|
4.NBN Co | 22 |
|
5.Department of Health | 17 |
|
6.Australian Taxation Office | 16 |
|
7.The Office of the Inspector-General of Intelligence and Security 17 | 16 |
|
8. Australian Intelligence Agencies – Combined Response 18 | 14 |
|
9. Airservices Australia | 8 |
|
10.Department of Agriculture, Water and the Environment | 8 |
|
11.National Offshore Petroleum Safety and Environmental Management Authority | 8 |
|
12.Services Australia | 8 |
|
13.Department of Industry, Science, Energy and Resources | 7 |
|
14.Department of Education, Skills and Employment | 7 |
|
15.Department of Home Affairs | 6 |
|
16.National Museum of Australia | 6 |
|
17. Comcare | 5 19 |
|
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. |
|
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 |
|
|
Australian Postal Corporation | 26 |
|
|
Department of Health | 21 |
|
|
Australian Taxation Office | 14 |
|
|
Airservices Australia | 11 |
| Safeguards around submissions vetting process
|
NBN Co | 10 |
|
|
Australian Intelligence Agencies – Combined Response | 9 |
|
|
National Offshore Petroleum Safety and Environmental Management Authority | 8 |
| Matters referred for code of conduct investigation |
Department of Industry, Science, Energy and Resources | 7 |
|
|
Department of Veterans' Affairs | 7 |
|
|
Australian Broadcasting Corporation | 6 |
|
|
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. |
| 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:
|