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MRT-RRT Annual Report
2010-11 (Adobe PDF | 2.2 MB).

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Part 5 – Financial InfORMATION

The MRT and the RRT are prescribed as a single agency, the ‘Migration Review Tribunal and Refugee Review Tribunal’ (the MRT-RRT) for the purposes of the Financial Management and Accountability Act 1997.

The operations of the tribunals are funded through Appropriation Acts.

The following two tables are provided consistent with guidelines set out in Requirements for Annual Reports for Departments, Executive Agencies and FMA Act bodies, issued by the Department of the Prime Minister and Cabinet in July 2011. The tables do not form part of the audited financial statements, which are set out from page 90.

Agency Resource Statement 2010-11

		Actual Available appropriation for 2010–11 $’000	Payments made 2010–11 $’000	Balance remaining 2010–11 $’000
		(a)	(b)	(a) – (b)
Ordinary annual services1
Departmental appropriation2		55,937	45,524	10,413
Total		55,937	45,524	10,413
Administered expenses
Outcome 1		4,234	4,234	-
Total		4,234	4,234	-
Total ordinary annual services	A	60,171	49,758	10,413
Departmental non-operating
Equity injections Previous years’ outputs		80	80	-
Total		80	80	-
Total other services	B	80	80	-
Total available annual appropriations and payments		60,251	49,838	10,413
Total resourcing A+B		60,251	49,838	10,413

¹. Appropriation Bill (No.1) 2010–11, prior years’ unspent departmental appropriations and section 31 FMA Act relevant agency receipts. $5.616m of prior years’ appropriations meet criteria for a formal reduction in appropriations but at law this had not occurred before the end of the reporting period.

². Includes an amount of $1.904m in 2010–11 for the Departmental Capital Budget. For accounting purposes this amount has been designated as ‘contributions by owners’.

Expenses and resources for outcome 1

Outcome 1: To provide correct and preferable decisions for visa applicants and sponsors through independent, fair, just, economical, informal and quick merits reviews of migration and refugee decisions.	Budget* 2010–11 $’000	Actual expenses 2010–11 $’000	Variation 2010–11 $’000
	(a)	(b)	(a) - (b)
Program 1.1: Final independent merits review of decisions concerning refugee status and the refusal or cancellation of migration and refugee visas.
Administered expenses Special Appropriations	8,300	5,808	2,492
Departmental expenses
Ordinary annual services (Appropriation Bill No. 1)	43,218	45,835	(2,617)
Revenues from independent sources (Section 31)	-	130	(130)
Total for Program 1.1	51,518	51,773	(255)
Total expenses for Outcome 1	51,518	51,773	(255)
	2009–10	2010–11
Average Staffing Level (number)	316	319	(3)

* Full year budget, including any subsequent adjustment made to the 2010-11 Budget

 

Statement of Comprehensive Income

for the period ended 30 June 2011

	Notes	2011 $'000	2010 $'000
EXPENSES
Employee benefits	3A	35,201	33,981
Supplier	3B	9,507	9,298
Depreciation and amortisation	3C	1,155	1,334
Finance costs	3D	101	133
Write-down and impairment of assets	3E	-	29
Losses from asset sales	3F	1	2
Total expenses		45,965	44,777
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services	4A	350	54
Total own-source revenue		350	54
Gains
Other	4B	38	56
Total gains		38	56
Total own-source income		388	110
Net cost of services		45,577	44,667
Revenue from Government	4C	42,932	40,062
Total comprehensive (loss) attributable to the Australian Government		(2,645)	(4,605)

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

 

Balance Sheet

as at 30 June 2011

	Notes	2011 $'000	2010 $'000
ASSETS
Financial Assets
Cash and cash equivalents	5A	125	49
Trade and other receivables	5B	6,765	7,158
Total financial assets		6,890	7,207
Non-Financial Assets
Land and buildings	6A	1,254	1,509
Property, plant and equipment	6B,C	878	572
Intangibles	6D,E	2,416	2,422
Other	6F	199	203
Total non-financial assets		4,747	4,706
Total assets		11,637	11,913
LIABILITIES
Payables
Suppliers	7	1,090	648
Total payables		1,090	648
Interest Bearing Liabilities
Leases	8	1,394	1,904
Total interest bearing liabilities		1,394	1,904
Provisions
Employee provisions	9	7,160	6,707
Total provisions		7,160	6,707
Total liabilities		9,644	9,259
Net assets		1,993	2,654
EQUITY
Parent Entity Interest
Contributed equity		12,860	10,876
Reserves		384	384
Retained surplus (accumulated deficit)		(11,251)	(8,606)
Total parent entity interest		1,993	2,654

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

Statement of Changes in Equity

for the period ended 30 June 2011

	Retained earnings		Asset revaluation		Contributed		Total equity
			reserve		equity/capital
	2011 $'000	2010 $'000	2011 $'000	2010 $'000	2011 $'000	2010 $'000	2011 $'000	2010 $'000
Opening balance	(8,606)	(4,001)	384	384	10,876	10,876	2,654	7,259
Comprehensive income
Surplus (Deficit) for the period	(2,645)	(4,605)					(2,645)	(4,605)
Total comprehensive income	(2,645)	(4,605)					(2,645)	(4,605)
Transactions with owners
Contributions by owners
Equity injection - Appropriations					80	-	80	-
Departmental capital budget					1,904	-	1,904	-
Sub-total transactions with owners	-	-	-	-	1,984	-	1,984	-
Closing balance attributable to the Australian Government as at 30 June	(11,251)	(8,606)	384	384	12,860	10,876	1,993	2,654

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

Cash Flow Statement

for the period ended 30 June 2011

	Notes	2011 $'000	2010 $'000
OPERATING ACTIVITIES
Cash received
Appropriations		44,592	43,350
Sales of goods and rendering of services		130	49
Net GST received		1,071	1,030
Other		-	1
Total cash received		45,793	44,430
Cash used
Employees		34,803	33,073
Suppliers		10,303	10,363
Borrowing costs		101	133
Total cash used		45,207	43,569
Net cash from (used by) operating activities	10	586	861
INVESTING ACTIVITIES
Cash used
Purchase of property, plant and equipment		958	439
Total cash used		958	439
Net cash from (used by) investing activities		(958)	(439)
FINANCING ACTIVITIES
Cash received
Contributed equity		958	-
Total cash received		958	-
Cash used
Repayment of borrowings		510	476
Total cash used		510	476
Net cash from (used by) financing activities		448	(476)
Net increase (decrease) in cash held		76	(54)
Cash and cash equivalents at the beginning of the reporting period		49	103
Cash and cash equivalents at the end of the reporting period	5A	125	49

Note the 2010 Operating Activities has been adjusted for GST and appropriations

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

Schedule of Commitments

as at 30 June 2011

	2011 $'000	2010 $'000
BY TYPE
Commitments receivable
Net GST recoverable on commitments	(1,454)	(1,946)
Total commitments receivable	(1,454)	(1,946)
Commitments payable
Other commitments
Operating leases	15,992	21,405
Total other commitments	15,992	21,405
Net commitments by type	14,538	19,459
BY MATURITY
Commitments receivable
Other commitments receivable
Net GST recoverable on commitments	(1,454)	(1,946)
Total other commitments receivable	(1,454)	(1,946)
Commitments payable
Operating lease commitments
One year or less	4,934	4,701
From one to five years	11,058	16,704
Total operating lease commitments	15,992	21,405
Net commitments by maturity	14,538	19,459

NB: Commitments are GST inclusive where relevant.

On 1 September 2003, the two tribunals re-located in new premises in Melbourne with a lease for a period of 10 years. The commitment at 30 June 2011 is $4.1m.

On 1 May 2005, the two tribunals re-located in new premises in Sydney with a lease for a period of 10 years. The commitment at 30 June 2011 is $11.9m.

 Operating leases included are effectively non-cancellable and comprise:

Nature of lease	General description of leasing arrangement
Leases for office accommodation	Lease payments are subject to annual increase in accordance with the terms of the lease agreements.
Agreements for the provision of motor vehicles to senior executive officers	No contingent rentals exist.  There are no renewal or purchase options available to the Tribunal.

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

Schedule of Contingencies

as at 30 June 2011

The MRT-RRT has no contingent assets or liabilities

This schedule should be read in conjunction with the accompanying notes.

 

Schedule of Asset Additions

for the period ended 30 June 2011

The following non-financial non-current assets were added in 2010-11

	Buildings $'000	Other property, plant & equipment      $'000	Intangibles $'000	Total $'000
Additions funded in the current year
By purchase - appropriation ordinary annual services
Departmental capital budget	211	529	460	1,200
By purchase - appropriation other services
Equity injections	-	-	-	-
Total funded additions funded in the current year	211	529	460	1,200
Total additions	211	529	460	1,200

The following non-financial non-current assets were added in 2009-10

	Buildings $'000	Other property, plant & equipment      $'000	Intangibles $'000	Total $'000
Additions funded in the current year
By purchase - appropriation ordinary annual services
Ordinary operating costs	39	243	157	439
Total funded additions funded in the current year	39	243	157	439

Schedule of Administered Items