Overview of financial performance
The ACIC’s financial result for 2018–19 was an operating loss of $2.305 million. The accounting standards require non-operating items such as unfunded depreciation expenses and capital funding income from portfolio agencies to be recognised as operating activity. With the exclusion of unfunded depreciation and capital funding, the ACIC would have realised a surplus of $2.576 million for the financial year.
During 2018–19, there were no instances of significant non-compliance with the finance law. The ACIC received an unmodified audit opinion from the Australian National Audit Office.
Figure 2.11 summarises sources of revenue and expenditure in 2018–19. More details of resources and expenses are provided in tables 2.19 to 2.21.
Figure 2.11: Revenue and expenditure 2018–19
Appropriation for 2018–19
The ACIC’s operating appropriation of $99.970 million was made up of base appropriation funding of $78.147 million plus $21.823 million of tied funding, as shown in Figure 2.12.
Figure 2.12: Operating appropriation 2018–19
The tied funding in 2018–19 consisted of:
- $1.754 million funding for the Australian Gangs Intelligence Coordination Centre
- $0.891 million to enhance physical security to all office buildings and personnel security capabilities, in response to the current heightened security threat
- $4.385 million to develop and enhance the ACIC’s cybercrime intelligence and analysis capability in response to recommendations of the 2016 Cyber Security Review
- $0.361 million to support 24/7 operation of the Cyber Security Centre to prevent and combat cyber security threats
- $0.350 million to design the Criminal Intelligence Checking capability and its integration with other background checking processes
- $12.854 million for the development of the NCIS Tranche 1 program
- $1.228 million to support Enhancing the Criminal Intelligence Capability program, provide better training to ACIC and partner agencies workforce of effective intelligence work capability.
Own source income in 2018–19
In addition to the government appropriation as detailed in Figure 2.12, the ACIC had own source income as detailed in Figure 2.13.
Own source income consisted of $104.933 million as a result of provision of National Policing Information Services, $12.348 million received from the Proceeds of Crime Trust Account, $13.307 million from provision of services and $2.399 million in resources received free of charge.
Figure 2.13: Own source income 2018–19
Internal controls
The ACIC’s internal controls that ensured compliance with our financial management responsibilities included:
- senior management involvement in budget development, allocation and monitoring
- internal and external reporting, including providing financial information to the ACIC Board on the National Policing Information Systems and Services Special Account and reporting monthly to the Department of Finance and the ACIC Executive
- full engagement with the ACIC Audit Committee
- periodic review of the Accountable Authority Instructions, policies and procedures to ensure compliance with the PGPA Act
- audit by the Australian National Audit Office and the ACIC’s internal audit team
- face-to-face financial delegation and procurement training for financial delegates and relevant staff
- engagement with the ACIC Executive to identify breaches of financial management practices under the PGPA Act and to provide assurance to the Accountable Authority and Chief Financial Officer
- centralised administration of procurement, property leases, assets, travel, credit cards, fleet vehicles, mobile phones and laptops.
Table 2.19: Entity resource statement
Actual available appropriations for 2018–19 |
Payments made 2018–19 |
Balance remaining |
|
$’000 |
$’000 |
$’000 |
|
(a) |
(b) |
(a–b) |
|
Departmental annual appropriations—ordinary annual services |
|||
Prior year appropriation available |
58,099 |
58,099 |
– |
Departmental appropriation (including departmental capital budget)1 |
106,219 |
49,719 |
56,500 |
Section 74 relevant agency receipts2 |
38,230 |
33,288 |
4,942 |
Total ordinary annual services |
202,548 |
141,106 |
61,442 |
Annual appropriation—other services non-operating |
|||
Prior year appropriation available |
318 |
318 |
– |
Equity injections3 |
21,971 |
9,576 |
12,395 |
Total other services |
22,289 |
9,894 |
12,395 |
Total annual appropriations |
224,837 |
151,000 |
73,837 |
National Policing Information Systems and Services Special Account |
|||
Opening balance |
108,726 |
||
Appropriation receipts |
23,478 |
||
Non-appropriation receipts |
105,098 |
||
Payments made |
111,490 |
||
Total special account |
237,302 |
111,490 |
125,812 |
Less: departmental appropriations drawn from annual appropriations and credited to special accounts |
(23,478) |
(23,478) |
|
Total resourcing and payments |
438,661 |
262,490 |
176,171 |
1. Annual departmental appropriation includes $3.622m quarantined.
2. The section 74 relevant agency receipts and the payments from departmental appropriation are not adjusted for GST.
3. Equity injection funded for 2018-19 was $21.971m, of which $12.395m has been re-phased for future years.
Table 2.20: Expenditure and staffing by outcome
Outcome 1: To make Australia safer through improved national ability to discover, understand and respond to current and emerging crime threats and criminal justice issues, including the ability to connect police and law enforcement to essential criminal intelligence, policing knowledge and information through collaborative national information systems and services. |
Budget 2018–19 $’000 |
Actual Expenses 2018–19 $’000 |
Variation $’000 |
Departmental expenses |
|||
Departmental appropriation and section 74 agency receipts |
123,080 |
113,418 |
9,662 |
National Policing Information Systems and Services Special Account |
97,436 |
108,117 |
(10,681) |
Expenses not requiring appropriation in the budget year |
8,258 |
13,726 |
(5,468) |
Total departmental expenses |
228,774 |
235,261 |
(6,487) |
Total expenses for Outcome 1 |
228,774 |
235,261 |
(6,487) |
Table 2.21: Average staffing level
Budget |
Actual |
|
2018–19 |
2018–19 |
|
Average staffing level (number) |
825 |
746 |
Visit
https://www.transparency.gov.au/annual-reports/australian-criminal-intelligence-commission/reporting-year/2018-2019-30