Australian Bureau of Statistics
Section 1:  Overview, Appropriations and Budget Measures Summary
Overview
The Australian Bureau of Statistics (ABS):
•	is the central statistical authority for the Australian Government;
•	provides statistical services for the State and Territory Governments;
•	collects, compiles, analyses and disseminates statistics and related information;
•	ensures the coordination of the statistical activities of, and provides advice and assistance to, other federal agencies; and
•	provides liaison between Australia and other countries and international organisations on statistical matters.
Appropriations
The total appropriations for the ABS in the 2000-01 Budget are $263.2 million (see Table 1.1 on the following page).

Australian Bureau of Statistics — Appropriations 2000-01
Table 1.1:  Appropriations ($’000)
Outcomes	Agency (Price of Outputs)		Administered		
	Revenue from Government (Appropriations)	Revenue from Other Sources(a)	Price of Outputs		Annual Appropriations	Special Approps	Total Administered Appropriations	Total Appropriations	
	Bill No. 1

	Special
Approps
	Total	

		Bill No. 1
	Bill No. 2
(SPPs & NAOs)	

		
	(A)	(B)	(C=A+B)	(D)	(E= C+D)		(F)	(G)	(H)	(I=F+G+H)	(J=C+I)	
Outcome 1 — 
Informed decision making, research and discussion within governments and the community based on the provision of a high quality, objective and responsive national statistical service 	263,188	-	263,188	24,060	287,248		-	-	-	-	263,188	
Total	263,188	-	263,188	24,060	287,248		-	-	-	-	263,188	
Agency Capital (Equity Injections and Loans)		-	
Administered Capital		-	
Total Appropriations		263,188	
(a)	Revenue from Other Sources includes other revenue from government (for example, resources free of charge) and revenue from sources other than government (for example, sales of goods and services).

Budget Measures — Australian Bureau of Statistics
Table 1.2:  Summary of Measures in the 2000-01 Budget
Measure	Outcome	Output Groups Affected	Appropriations Budget
2000-01
($’000)	Appropriations Forward Estimate
2001-02
($’000)	Appropriations Forward Estimate
2002-03
($’000)	Appropriations Forward Estimate
2003-04
($’000)	
			Administ’d Expenses	Agency Outputs	Total	Administ’d Expenses	Agency Outputs	Total	Administ’d Expenses	Agency Outputs	Total	Administ’d Expenses	Agency Outputs	Total	
Retention of name identified census forms	

1	

1.1	

-	

800	

800	

-	

5,800	

5,800	

-	

4,000	

4,000	

-	

-	

-	
Reduction in departmental resourcing	

1	

1.1	

-	

-3,000	

-3,000	

-	

-3,000	

-3,000	

-	

-3,000	

-3,000	

-	

-3,000	

-3,000	
Administered Capital and Agency Capital (Equity Injections and Loans)
The ABS does not have an appropriation for an equity injection or loan, or an appropriation for administered capital in 2000-01.

Section 2:  Outcomes and Outputs Information
Outcomes and Output Groups
The map below shows the relationship between Government outcomes and the contributing outputs for the Australian Bureau of Statistics (ABS). Financial details for Outcome 1 by output appear in Table 2.1 while non‑financial information for Outcome 1 appears in Table 2.2.

	Australian Bureau of Statistics
Statistician:  Mr Bill McLennan		
							
	Overall Outcome
Strong, sustainable economic growth and the improved wellbeing of Australians		
							
	Outcome 1
Informed decision making, research and discussion within governments and the community based on the provision of a high quality, objective and responsive national statistical service 
Total Price of Outputs:  $287.2 million
Agency Outcomes Appropriation:  $263.2 million		
							
	Output Group 1.1
Australian Bureau of Statistics — National statistical service		

Output 1.1.1
Economic statistics		Output 1.1.2
Population and social statistics	

Changes to Outcomes and Outputs
There are no proposed changes in outcomes or outputs since the previous year.
Outcome 1
Informed decision making, research and discussion within governments and the community based on the provision of a high quality, objective and responsive national statistical service
There is a single government outcome relating to the ABS, defined as ‘Informed decision making, research and discussion within governments and the community based on the provision of a high quality, objective and responsive national statistical service’.
Measures Affecting Outcome 1
Retention of name identified census forms
The Government is providing the Australian Bureau of Statistics (ABS) with additional funding to develop a Centenary of Federation gift to the nation in the form of name‑identified census information. If the household agrees, the name identified census data will be transferred by the ABS to the National Archives of Australia for a closed access period of 99 years and made available to the community in 2100.
Reduction in departmental resourcing
The Australian Bureau of Statistics will deliver savings of $3 million per annum from reductions in departmental expenses. These funds will be used to offset the cost of a number of other high priority measures in the Treasury portfolio.

Outcome 1 — Resourcing
Table 2.1 shows how the 2000‑01 appropriations relate to total resourcing for Outcome 1.
Table 2.1:  Total Resources for Outcome 1
	Estimated Actual 	Budget
Estimate	
	1999-00
($’000)	2000-01
($’000)	
Agency appropriations			
Output group 1.1 — National Statistical Service			
Output 1.1.1 — Economic statistics	132,121	141,556	
Output 1.1.2 — Population and social statistics	131,501	145,692	
Total output group 1.1	263,622	287,248	
Total revenue from Government (appropriations)
contributing to price of agency outputs	242,019
91.8%	263,188
91.6%	
Revenue from other sources
Output group 1.1 — National Statistical Service			
Output 1.1.1 — Economic statistics	9,311	10,370	
Output 1.1.2 — Population and social statistics	12,292	13,690	
Total revenue from other sources	21,603	24,060	
Total price of agency outputs
(Total revenue from Government and from other sources)	
263,622	
287,248	
Total estimated resourcing for outcome 1
(Total price of outputs and administered expenses)	
263,622	
287,248	

	1999-00	2000-01	
Average staffing levels (number)	3,050	3,075	

Outcome 1 — Contribution of Outputs
Official statistics are collected by government to inform debate, decision-making and research both within government and by the wider community. They provide an objective perspective of the changes taking place in national life and allow comparisons between periods of time and geographical areas.
Open access to official statistics provides the citizen with more than a picture of society. It offers a window on the work and performance of government itself, showing the scale of government activity in every area of public policy and allowing the impact of public policies and actions to be assessed.
The ABS achieves its outcome by the provision of two outputs: (i) Economic statistics and (ii) Population and social statistics.
The economic statistics output contains an extensive range of statistical information relating to the structure and performance of the Australian economy. It provides an objective source of information that is used by governments and the community to inform their decisions. For example, economic statistics are used to formulate government macroeconomic policies, to assist in allocating Commonwealth funds to State Governments, to formulate industry development policies, in financial and business planning and in wage determination.
The population and social statistics output contains statistical information relating to the Australian population, including census and demographic statistics, as well as information relating to the social and economic wellbeing of the population. It provides an objective source of information that is used by governments and the community to inform their decisions. For example, census data are used extensively to plan for communities; labour statistics are used in the formulation of macroeconomic policy and in developing government labour market policies and programmes; and social statistics are used to support policy development in areas such as health, social security, taxation, and community and family services.
Reliable social and economic statistics are fundamental to open government and it is the responsibility of government to provide them and to maintain public confidence in them.

Performance Information for Outcome 1
Table 2.2:  Performance Information 2000-01	
Outcome		
Informed decision making, research and discussion within governments and the community based on the provision of a high quality, objective and responsive national statistical service.		
Outcome measures		
1	Relevance of ABS output.	1.1	Statistical output which meets the needs of key users of economic and social data in terms of:
•	coverage (breadth);
•	delivery method; and
•	demonstrated by a high level of use.
1.2	Effectiveness of planning process:
•	extensive client contact to assist in developing the work program, including with the Australian Statistics Advisory Council; and
•	a statistical work program which reflects emerging as well as on-going policy issues.
	
2	Integrity in statistical operations.	2.1	An objective statistical service through:
•	release of reliable/accurate statistics based on sound professional statistical principles/methods;
•	openness of the statistical process:
-	publication of forward work program
-	published methodologies
-	predetermined release dates
-	release of statistics from all collections
-	regular forums for consulting client representatives on the methods underlying statistical products; and
•	adherence to the secrecy provisions of the Census and Statistics Act.
	
3	Appropriate use of statistical standards, frameworks and methodologies.	3.1	Lead the development and implementation of national statistical standards, frameworks and methodologies, within the broader Australian statistical system.
3.2	Contribute to the development of key international statistical standards, frameworks and methodologies, and implement them as appropriate.	
Table 2.2:  Performance Information 2000-01 (continued)	
4	Coordination of the collection, compilation and dissemination of statistics produced by other official bodies.	4.1	Statistical Clearing House activity.
4.2	Assisting other official bodies with the integration of administrative and statistical data, including out-posting ABS officers, and the provision of relevant training.
4.3	Identifying, storing, and disseminating statistics from other official bodies.	
Output measures		
Output 1.1.1 — Economic statistics.		
Output 1.1.2 — Population and social statistics.		
1	Increase the quantity of output, including improved client access to ABS and other statistical information by improved dissemination methods.	1.1	Increase the range of statistics disseminated.
1.2	Develop new products and services.
1.3	Ensure public accessibility by release of statistics through libraries, media, etc.
1.4	Enhance delivery options using new technology to improve accessibility.	
2	Improve the quality of outputs.	2.1	Achieve or exceed timeliness, statistical reliability, response rate and accuracy objectives.
2.2	Conduct quality reviews, and implement recommendations.	
3	Achievement of cost effective outputs.	3.1	Conduct efficiency reviews and audits, and implement recommendations.
3.2	Test operating efficiencies of statistical activities by benchmarking internally and externally. 
3.3	Market test a number of non-statistical activities to identify possible outsourcing opportunities.
3.4	Continual reductions in the aggregate load placed on all businesses.	
Evaluations
Information on planned evaluation activity that relates to this outcome is in Table 2.2 above and the results will be shown in the ABS Annual Report.
Competitive Tendering and Contracting
ABS is developing a business plan for market testing appropriate Corporate Services activities. ABS has already market‑tested a range of Corporate Services and other activities, many of which are now managed and serviced by external suppliers following competitive tendering and contracting processes. These include printing and publishing, training, internal audit, payroll services, health and safety case management, staff counselling and welfare services, and a range of building and office services functions.

Section 3:  Budgeted Financial Statements
The budgeted financial statements will form the basis of the financial statements that will appear in the ABS 2000‑01 Annual Report, and also form the basis for the input into the Whole of Government Accounts. The financial statements should be read in conjunction with the accompanying notes.
Budget Statement of Revenues and Expenses (Budget Operating Statement)
This statement provides a picture of the expected financial results for the ABS by identifying full accrual expenses and revenues, which highlight whether the ABS is operating at a sustainable level.
Budget Statement of Assets and Liabilities (Budget Balance Sheet)
This statement shows the financial position of the ABS. It enables decision-makers to track the management of the ABS’s assets and liabilities.
Budget Cash Flow Statement
This statement identifies expected cash flows from operating activities, investing activities and financing activities.
Capital Budget Statement
This statement shows all proposed capital expenditure funded either through the Budget as appropriations or from internal sources.
Non-financial Assets — Summary of Movement
This statement shows the movement in the ABS’s non‑financial assets over the Budget year 2000-01.

Table 3.1:  Agency Budget Statement of Revenues and Expenses
(for the period ended 30 June)
	Estimated Actual
1999-00
$’000	Budget Estimate
2000-01
$’000	Forward Estimate
2001-02
$’000	Forward Estimate
2002-03
$’000	Forward Estimate
2003-04
$’000	
Operating revenue						
Revenues from government	242,019	263,188	352,662	249,823	246,912	
Sales of goods and services	21,096	23,247	24,235	35,753	28,727	
Interest	432	439	447	455	463	
Net gains from sales of assets	-	299	278	171	188	
Other	75	75	75	75	75	
Total operating revenues	263,622	287,248	377,697	286,277	276,365	
Operating expenses						
Employees	163,302	163,849	261,331	178,313	172,938	
Suppliers	59,364	79,508	74,108	64,755	68,604	
Depreciation and amortisation	
32,901	
36,266	
34,824	
35,825	
27,596	
Write-down of assets	34	133	27	67	5	
Other	507	427	342	252	157	
Total operating expenses	256,108	280,183	370,632	279,212	269,300	
Operating surplus or deficit after abnormal and extraordinary items	

7,514	

7,065	

7,065	

7,065	

7,065	
Capital use charge paid	7,072	7,065	7,065	7,065	7,065	
Operating surplus or deficit after abnormal and extraordinary items and CUC	

442	

-	

-	

-	

-	

Table 3.2:  Agency Budget Statement of Assets and Liabilities
(as at 30 June)
	Estimated Actual
1999-00
$’000	Budget Estimate
2000-01
$’000	Forward Estimate
2001-02
$’000	Forward Estimate
2002-03
$’000	Forward Estimate
2003-04
$’000	
Assets						
Financial assets						
Cash	19,604	21,845	7,416	13,841	17,945	
Receivables	1,721	1,665	1,708	3,171	1,973	
Accrued revenues	200	200	200	200	200	
Total financial assets	21,525	23,710	9,324	17,212	20,118	
Non-financial assets						
Infrastructure, plant and equipment	
33,711	
34,054	
54,745	
46,014	
39,260	
Inventories	3,578	3,285	3,145	6,190	5,626	
Intangibles	59,548	53,394	47,878	41,522	45,289	
Other	6,896	7,387	7,250	7,042	7,142	
Total non-financial assets	103,733	98,120	113,018	100,768	97,317	
Total assets	125,258	121,830	122,342	117,980	117,435	
Liabilities						
Debt						
Leases	9,321	7,382	5,370	3,268	1,076	
Total debt	9,321	7,382	5,370	3,268	1,076	
Provisions and payables						
Employees	52,705	50,545	52,016	50,903	52,618	
Suppliers	1,370	1,947	1,832	1,233	1,265	
Other	2,988	3,082	4,250	3,702	3,602	
Total provisions and payables	
57,063	
55,574	
58,098	
55,838	
57,485	
Total liabilities	66,384	62,956	63,468	59,106	58,561	
Equity						
Capital	11,250	11,250	11,250	11,250	11,250	
Reserves	8,127	8,127	8,127	8,127	8,127	
Accumulated surplus or deficit	
39,497	
39,497	
39,497	
39,497	
39,497	
Total equity	58,874	58,874	58,874	58,874	58,874	
Current liabilities	29,904	29,697	31,608	30,002	28,668	
Non-current liabilities	36,480	33,259	31,860	29,104	29,893	
Current assets	31,999	34,382	19,719	30,444	32,886	
Non-current assets	93,259	87,448	102,623	87,536	84,549	

Table 3.3:  Agency Budget Cash Flow Statement
(for the period ended 30 June)
	Estimated Actual
1999-00
$’000	Budget Estimate
2000-01
$’000	Forward Estimate
2001-02
$’000	Forward Estimate
2002-03
$’000	Forward Estimate
2003-04
$’000	
Operating activities						
Cash received						
Appropriations for outputs	242,019	263,188	352,662	249,823	246,912	
Sales of goods and services	21,261	23,264	25,334	33,675	29,820	
Interest	432	439	447	455	463	
Other	11,250	-	-	-	-	
Total cash received	274,962	286,891	378,443	283,953	277,195	
Cash used						
Employees	164,006	166,009	259,860	179,426	171,223	
Suppliers	59,388	79,482	74,214	68,368	68,190	
Total cash used	223,394	245,491	334,074	247,794	239,413	
Net cash from operating activities	
51,568	
41,400	
44,369	
36,159	
37,782	
Investing activities						
Cash received						
Proceeds from sales of property, plant and equipment	

-	

301	

278	

171	

188	
Total cash received	-	301	278	171	188	
Cash used						
Purchase of property, plant and equipment	
23,218	
30,456	
49,999	
20,738	
24,609	
Total cash used	23,218	30,456	49,999	20,738	24,609	
Net cash from investing activities	
-23,218	
-30,155	
-49,721	
-20,567	
-24,421	
Financing activities						
Cash received						
Total cash received	-	-	-	-	-	
Cash used						
Repayments of debt	1,895	1,939	2,012	2,102	2,192	
Capital use and dividends	 7,072	7,065	7,065	7,065	7,065	
Total cash used	8,967	9,004	9,077	9,167	9,257	
Net cash from financing activities	
-8,967	
-9,004	
-9,077	
-9,167	
-9,257	
Net increase in cash held	19,383	2,241	14,429	16,425	4,104	
Cash at the beginning of the reporting period	
221	
19,604	
21,845	
7,416	
13,841	
Cash at the end of the reporting period	
19,604	
21,845	
7,416	
13,841	
17,945	

Table 3.4:  Agency Capital Budget Statement (for the period ended 30 June)

	Estimated Actual
1999-00
$’000	Budget Estimate
2000-01
$’000	Forward Estimate
2001-02
$’000	Forward Estimate
2002-03
$’000	Forward Estimate
2003-04
$’000	
Purchase of non-funded current assets						
Funded by capital appropriations	-	-	-	-	-	
Funded internally by agency resources	
23,218	
30,456	
49,999	
20,738	
24,609	

Table 3.5:  Agency Non-financial Assets — Summary of Movement
	Land

$’000	Buildings

$’000	Total Land and Buildings

$’000	Other Infrastructure, Plant and Equipment
$’000	Total Infrastructure, Plant and Equipment
$’000	Intangibles

$’000	Total

$’000	
Gross value								
As at 1 July 2000 (opening)	-	-	-	86,462	86,462	124,249	210,711	
Additions	-	-	-	14,303	14,303	16,153	30,456	
Disposals	-	-	-	-9,974	-9,974	-	-9,974	
Other movements	-	-	-	-	-	-	-	
As at 30 June 2001 (closing)	-	-	-	90,791	90,791	140,402	231,193	
Accumulated depreciation								
As at 1 July 2000 (opening)	-	-	-	52,751	52,751	64,701	117,452	
Disposals	-	-	-	-9,973	-9,973	-	-9,973	
Charge for the reporting period	-	-	-	13,959	13,959	22,307	36,266	
Other movements	-	-	-	-	-	-	-	
As at 30 June 2001 (closing)	-	-	-	56,737	56,737	87,008	143,745	
Net book value as at 30 June 2001 (Closing book value)	

-	

-	

-	

34,054	

34,054	

53,394	

87,448	
Net book value as at 1 July 2000 (Opening book value)	
-	
-	
-	
33,711	
33,711	
59,548	
93,259	

Total additions
Self funded	-	-	-	14,303	14,303	16,153	30,456	
Appropriations	-	-	-	-	-	-	-	
Total	-	-	-	14,303	14,303	16,153	30,456	

Notes to the Financial Statements
Basis of Accounting
The agency budget statements have been prepared on an accrual basis and are in accordance with historical cost convention, except for certain assets which are at valuation.
Agency and Administered Financial Statements
Under the Commonwealth’s accrual budgeting framework, and consistent with Australian Accounting Standards, transactions that agencies control (agency transactions) are budgeted and reported separately from transactions agencies do not have control over (administered transactions). This ensures that agencies are only held fully accountable for the transactions over which they have control.
•	Agency assets, liabilities, revenues and expenses in relation to an agency are those which are controlled by the agency. Agency expenses include employee and supplier expenses and other administrative costs, which are incurred by the agency in providing its goods and services.
•	Administered items are revenues, expenses, assets and liabilities which are managed by an agency on behalf of the Government according to set Government directions. Administered expenses include subsidies, grants and personal benefit payments and administered revenues include taxes, fees, fines and excises.
Agency Budget Statement of Revenues and Expenses
Revenues
Appropriations in the Accrual Budgeting Framework
Under the Commonwealth’s accrual budgeting framework, ABS is appropriated only for the price of its outputs, which represent the Government’s purchase of these agreed outputs.
Revenue from Government
The increase in appropriation in 2001‑02 is due to additional costs associated with conducting the census.
Other
This category includes resources received free of charge.
Expenses
Employees
This includes wages and salaries, superannuation, provision for annual leave and long service leave, and workers compensation. Employee entitlements were based on leave patterns of ABS employees. Accrued salaries and employer superannuation contributions were based on daily salary expense and the number of days owing at 30 June in each budget year.
Depreciation
Depreciable assets are written off over their estimated useful lives. Depreciation is calculated using the straight-line method, which is consistent with the consumption of the service potential of the depreciable assets of the ABS.
Other
This category includes finance charges for lease incentives.
Capital Use Charge
A capital use charge is levied on agencies to reflect the cost of the Commonwealth’s investment in those entities. It is levied on the closing agency net assets (equity) at a rate of 12 per cent.
Funding for the capital use charge is accounted for as a ‘below operating result line’ dividend payment.
Agency Budget Statement of Assets and Liabilities
Financial Assets
Cash
The decrease in cash in 2001‑02 is a result of purchasing fitout for the new central office building.
Non-financial Assets
Intangibles
These include software developed in-house.
Other
This category includes prepayments.
Debt
Leases
These  include lease incentives in the form of a rent-free period and/or a contribution to fitout costs. Lease incentives are recognised as a liability, which is reduced by allocating lease rental payments between interest, rental expense and reduction of the liability.
Provisions and Payables
Employees
The liability for employee entitlements includes provision for annual leave and long service leave. No provision has been made for sick leave as all sick leave is non‑vesting.
The non-current portion of the liability for long-service leave is recognised and measured at the present value of the estimated future cash flows in respect of all employees.
Other
This category includes unearned revenue.
Asset Valuation
Commonwealth agencies and authorities are required to value property, plant and equipment and other infrastructure assets using the deprival method of valuation. This essentially reflects the current cost the entity would face in replacing that asset.
Capital Budget
All proposed capital expenditure on non-financial assets is funded internally. There is no capital expenditure funded through capital appropriations.
Purchase of Non-financial Assets
These include: 2000-01 the purchase of intangibles of $16 million, plant and equipment (P&E) of $14 million; 2001‑02 intangibles of $14 million, P&E of $9 million, Central Office fitout of $27 million; 2002‑03 intangibles of $13 million, P&E of $8 million; 2003‑04 intangibles of $17 million, P&E of $8 million.

Section 4:  Purchaser/Provider Arrangements
Cross Agency Overview
ABS’s goods and services are purchased by several Commonwealth Government agencies. Some of our material clients are as follows:
•	Aboriginal and Torres Strait Islander Commission
•	Australian Agency for International Development (AusAid)
•	Australian Institute of Health and Welfare
•	Department of Agriculture, Fisheries and Forestry — Australia
•	Department of Education, Training and Youth Affairs 
•	Department of Communications, Information Technology and the Arts
•	Department of Employment Workplace Relations and Small Business
•	Department of Family and Community Services
•	Department of Health and Aged Care
•	Department of Transport and Regional Services