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Appendix 4 - Australian National Preventive Health Agency Financial Statements

Australian National Preventive Health Agency Financial Statements

Essential functions of the Australian National Preventive Health Agency (ANPHA) transferred to the Department of Health from 1 July 2014.

The Secretary of the Department of Health, pursuant to subsection 17A(3) of the Public Governance, Performance and Accountability Rule 2014, is responsible for producing the financial statements for ANPHA, as would have been required by the accountable authority under the Public Governance, Performance and Accountability Act 2013.

Contents

Independent Auditor’s Report
Statement by the Secretary and Chief Financial Officer
Statement of Comprehensive Income
Statement of Changes in Equity
Administered Schedule of Assets and Liabilities
Administered Reconciliation Schedule
Notes to and forming part of the financial statements

Independent Auditor’s Report

   Statement by the Secretary and Chief Financial Officer;   Statement of Comprehensive Income;   Statement of Changes in Equity;   Administered Schedule of Assets and Liabilities; and   Notes to the financial statements, comprising a Summary of Significant Accounting Policies and other explanatory information. Basis for Opinion. I conducted my audit in accordance with the Australian National Audit Office Auditing Standards, which incorporate the Australian Auditing Standards. My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Entity in accordance with the relevant ethical requirements for financial statement audits conducted by the Auditor-General and his delegates. These include the relevant independence requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) to the extent that they are not in conflict with the Auditor-General Act 1997. I have also fulfilled my other responsibilities in accordance with the Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Accountable Authority’s responsibility for the financial statements. As the Accountable Authority of the Entity, the Secretary is responsible under the Public Governance, Performance and Accountability Act 2013 (the Act) for the preparation and fair presentation of annual financial statements that comply with Australian Accounting Standards – Reduced Disclosure Requirements and the rules made under the Act. The Secretary is also responsible for such internal control as the Secretary determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Secretary is responsible for assessing the ability of the Entity to continue as a going concern, taking into account whether the Entity’s operations will cease as a result of an administrative restructure or for any other reason. The Secretary is also responsible for disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the assessment indicates that it is not appropriate.

   identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control;   obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Entity’s internal control;   evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accountable Authority;   conclude on the appropriateness of the Accountable Authority’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the Entity to cease to continue as a going concern; and   evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a matter that achieves fair presentation. I communicate with the Accountable Authority regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. Australian National Audit Office. Sean Benfield. Executive Director. Delegate of the Auditor-General. Canberra, 26 August 2019

Statement by the Secretary and Chief Financial Officer

 a) comply with subsection 42 (2) of the PGPA Act; b) have been prepared based on properly maintained financial records as per subsection 41 (2) of the PGPA Act; and c) at the date of this statement, there are reasonable grounds to believe that the Australian National Preventive Health Agency will be able to pay its debts as and when they fall due. Glenys Beauchamp PSM, Secretary, Department of Health. 23 August 2019. David Hicks CPA, A/g Chief Financial Officer, Department of Health. 23 August 2019

Statement of Comprehensive Income

for the period ended 30 June 2019

2019

$

2018

$

Net Cost of Services

Expenses

Expenses incurred1

14,133

12,205

Total expenses

14,133

12,205

Revenue

Resources received free of charge1

14,133

12,205

Total own-source income

14,133

12,205

Net cost of services

-

-

Surplus attributable to the Australian Government

-

-

1 Expenses incurred and revenue recognised relate to the costs associated with preparation and audit of the financial statements.

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

Statement of Changes in Equity

as at 30 June 2019

2019

$

2018

$

Opening balance

Retained earnings

-

1,364,169

Opening balance

-

1,364,169

Contributed equity

Reduction of annual appropriation2

-

(1,364,169)

Total transactions with owners

-

(1,364,169)

Closing balance as at 30 June

-

-

2 Appropriation Act (No. 1) 2013-14 - Repealed 28 March 2018.

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

Administered Schedule of Assets and Liabilities

as at 30 June 2019

2019

$

2018

$

Assets

Financial assets

Cash in special accounts

12,382,827

12,382,827

Total assets administered on behalf of Government

12,382,827

12,382,827

Net assets

12,382,827

12,382,827

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

Administered Reconciliation Schedule

as at 30 June 2019

2019

$

2018

$

Net Administered liabilities as at 30 June

12,382,827

12,382,827

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

Notes to and forming part of the financial statements

Note 1: Overview

Abolition of the Australian National Preventive Health Agency

In the 2014-15 Budget papers the Australian Government announced as part of its Smaller Government initiative that it would abolish the Australian National Preventive Health Agency (ANPHA) and integrate its ongoing functions into the Department of Health.

A Bill to abolish ANPHA was introduced to Parliament on 15 May 2014 by the Australian Government. The Bill was passed by the House of Representatives on 3 June 2014 but negatived by the Senate on its second reading on 25 November 2014. There is currently no bill before Parliament to abolish ANPHA.

As at 30 June 2019, ANPHA had no debts and no employees.

The Secretary of the Department of Finance, pursuant to subsection 17A(3) of the Public Governance, Performance and Accountability Rule 2014 instructed the Secretary of the Department of Health to produce the financial statements for ANPHA as would have been required by the accountable authority.

ANPHA is an Australian Government Agency and does not have a separate legal identity to the Australian Government.

Objectives of the Australian National Preventive Health Agency

ANPHA is listed as a non-corporate Commonwealth entity under the Public Governance, Performance and Accountability Act 2013 (PGPA Act), and its role and functions are set out in the Australian National Preventive Health Agency Act 2010.

The Australian Government established ANPHA on 1 January 2011 to provide a new national capacity to drive preventive health policy and programs.

ANPHA was structured to meet one outcome:

A reduction in the prevalence of preventable disease, including through research and evaluation to build the evidence base for future action, and by managing lifestyle education campaigns and developing partnerships with non-government sectors.

ANPHA activities that contributed toward this outcome are classified as either departmental or administered. Departmental activities involve the use of assets, liabilities, income and expenses controlled or incurred by ANPHA in its own right. Administered activities involve the management or oversight by ANPHA, on behalf of the Government, of items controlled or incurred by the Government.

Basis of Preparation of the Financial Statements

The financial statements are general purpose financial statements and are required by section 42 of the PGPA Act.

The financial statements have been prepared in accordance with:

a) Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR); and
b) 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.

The financial statements are presented in Australian dollars and values are rounded to the nearest dollar unless otherwise specified.

Unless an alternative treatment is specifically required by an accounting standard or the FRR, assets and liabilities are recognised in the statement of financial position when and only when it is probable that future economic benefits will flow to the entity or a future sacrifice of economic benefits will be required and the amounts of the assets or liabilities can be reliably measured. ANPHA has no unrecognised departmental or administered liabilities or assets.

Unless alternative treatment is specifically required by an accounting standard, income and expenses are recognised in the Statement of Comprehensive Income when and only when the flow, consumption or loss of economic benefits has occurred and can be reliably measured.

Significant Accounting Judgements and Estimates

No accounting assumptions or estimates have been identified that have a significant risk of causing a material adjustment to carrying amounts of assets and liabilities within the next reporting period.

Cash

ANPHA no longer holds any cash independently. Cash holdings, recognised at its nominal amount are cash in special accounts, this balance is held in the Official Public Account.

Related Party Relationships

ANPHA is an Australian Government controlled entity. Related parties to ANPHA are the Portfolio Minister and Executive Government, and other Australian Government entities.

ANPHA had no related party transactions to report during 2018-19 or in the comparative year.

New Australian Accounting Standards

No accounting standard has been adopted earlier than the application date as stated in the standard. No new standards, revised standards, interpretations and amending standards that were issued by the Australian Accounting Standards Board prior to the sign-off date, are expected to have a material financial impact on the ANPHA for future reporting periods.

Taxation

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

Revenues, expenses and assets are recognised net of GST, except where the amount of GST incurred is not recoverable from the Australian Taxation Office.

Events after the Reporting Period

Departmental

There was no subsequent event that had the potential to significantly affect the ongoing structure and financial activities of the entity.

Administered

There was no subsequent event that had the potential to significantly affect the ongoing structure and financial activities of the entity.

Reporting of Administered Activities

ANPHA had no Administered activities to report during the reporting year or in the comparative year.

Note 2: Special accounts

The Australian National Preventive Health Agency special account (administered)1,2,3

2019

$

2018

$

Special account balance

12,382,827

12,382,827

No transactions were recorded against the ANPHA special account in the reporting period.

1 Appropriation: Public Governance, Performance and Accountability Act 2013, Section 80.

2 Establishing Instrument: Australian National Preventive Health Agency Act 2010, Section 50.

3 Purposes of the Account:

(a) paying or discharging the costs, expenses and other obligations incurred by the Commonwealth in the performance of the Chief Executive Officer's functions;

(b) paying any remuneration and allowances payable to any person under the Australian National Preventive Health Agency Act 2010; and

(c) meeting the expenses of administering the Account.