IGIS Annual Report 1989-90

CERTIFICATION

We certify that the attached financial statements, for the year ended 30 June 1990, are in agreement with the Office of the Inspector-General of Intelligence and Security's accounts and records and, in our opinion, the statements have been prepared in accordance with the Financial Statements Guidelines for Departmental Secretaries issued in May 1990. 

 

Signed Signed
 

 

 		  
Roger Holdich  Philip Moss
Inspector-General of Intelligence and Security Principal Executive Officer
5 September 1990 5 September 1990

 

AGGREGATE STATEMENT OF TRANSACTIONS BY FUND

FOR THE YEAR ENDED 30 JUNE 1990

This statement shows aggregate cash transactions, for which the Office is responsible, for the Commonwealth Public Account (CPA). The Office does not operate on the Loan Fund or the Trust Fund.

1988-89 Actual $   1989-90 Budget $ 1989-90 Actual $
 

CONSOLIDATED REVENUE FUND		    
NIL Receipts NIL NIL
NIL Expenditure from Special Appropriations NIL NIL
293,000 Expenditure from Annual Appropriations 345,500 355,000

 

 

LOAN FUND		    
NIL     NIL


 

TRUST FUND		    
NIL     NIL

DETAILED STATEMENT OF TRANSACTIONS BY FUND

FOR THE YEAR ENDED 30 JUNE 1990

This statement shows details of cash transactions, for which the Office is responsible, for the Consolidated Revenue Fund (CRF). The Office was not responsible for any transactions of the Loan Fund or the Trust Fund.


CONSOLIDATED REVENUE FUND

RECEIPTS TO CRF

The CRF is the main working fund of the Commonwealth and consists of all current moneys received by the Commonwealth (excluding loan raisings and moneys received by the Trust Fund). The Office does not have receipt items.

EXPENDITURE FROM CRF

The Constitution requires that an appropriation of moneys by the Parliament is required before any expenditure can be made from the CRF. Appropriations follow two forms:

special (or standing) appropriations, which the office does not have; and

annual appropriations.

The Office is responsible for the following expenditure items.

1988-89 Actual $   1989-90 Approp. $ 1989-90 Expend. $

 

ANNUAL APPROPRIATIONS		    
289,000 (Appropriation Act No. 1 345,500)  
4,000 (Appropriation Act No. 3 15,000) 354,741
  Division 518 - OFFICE OF THE INSPECTOR- GENERAL OF INTELLIGENCE AND SECURITY  
________		  
________
293,000

TOTAL EXPENDITURE FROM ANNUALAPPROPRIATIONS		 360,500 354,741
    ________ ________
293,000 TOTAL EXPENDITURE FROM CRF   354,741

 

PROGRAM SUMMARY

FOR THE YEAR ENDED 30 JUNE 1990

This Statement shows the outlays for the sub-program administered by the Office and reconciles the Office's total outlays to total expenditure from the Consolidated Revenue Fund (CRF). "Expenditure" refers to the actual amount of resources consumed by the sub-program whereas "outlays" refers to the "net" amount of resources consumed, after offsetting associated receipts and other items.

The Statement also reconciles the total receipts classified as revenue (i.e. receipts not offset within outlays or classified as financing transactions) for the sub-program, with "Receipts to CRF".

1988-89 Actual $’000   1989-90 Budget $’000 1989-90 Actual $’000
 
 

EXPENDITURE		    
  Outlays    
293
    1. Office of the Inspector-General of Intelligence and Security
346 355


293 Total Outlays 346 355
 

RECEIPTS		    
NIL   NIL NIL

NIL TOTAL RECEIPTS TO CRF NIL NIL

 PROGRAM STATEMENT

FOR THE YEAR ENDED 30 JUNE 1990

This Statement shows details of expenditure from annual appropriations for the sub-program administered by the Office and reconciles the Office's total outlays to total expenditure from appropriations.

A detailed explanation of the sub-program is provided in the annual report.

1988-89 Actual $’000   1989-90 Budget $’000 1989~90 Actual $’000
 
  1. PUBLIC ADMINISTRATION AND ACCOUNTABILITY

 

   
 

      3.4 OFFICE OF THE INSPECTOR-GENERAL OF INTELLIGENCE AND SECURITY

   
  Running Costs (518)    
202
  • Salaries
244 250
91
  • Administrative Expenses
102 105
293 Expenditure from Appropriations 346 355

293 OUTLAYS 346 355

 


STATEMENT OF SUPPLEMENTARY FINANCIAL INFORMATION

AS AT 30 JUNE 1990

1988-89 $’000   1989-90 $‘000
  CURRENT ASSETS  
NIL Cash on hand and at bank 1
  NON-CURRENT ASSETS  
41 Computer and office equipment 61




NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 1990

NOTE 1

STATEMENT OF SIGNIFICANT ACCOUNTING PRACTICES

a) The financial statements have been prepared in accordance with the Financial Statements Guidelines for Departmental Secretaries issued by the Minister for Finance.

b) (i) The financial statements have been on a cash basis with the exception of the Statement of Supplementary Financial Information which includes certain accrual-type information.

(ii) The financial statements have been prepared in accordance with the historical cost convention and do not take account of changing money values or, except where stated, current values of non-current assets.

c) Amounts shown in the Aggregate Statement of Transactions by Fund and the Detailed Statement of Transactions by Fund have been rounded to the nearest $1; other amounts have been rounded to the nearest $1,000.

 d) Minor assets having a unit cost less than $2,000 have not been accounted for in the Statement of Supplementary Information.

 e) Administrative expenses shown in the Program Statement include minor capital expenditure items as they are considered part of ordinary annual services for the purposes of the Appropriation Acts. "Minor capital expenditure" includes items of capital expenditure costing less than $250,000.

 f) Salaries, wages and related benefits payable to officers and employees of the Office have not been accounted for in the balance of creditors in the Statement of Supplementary Financial Information.

g) The 1988-89 figures relating to the Program Statement and the Statement of Supplementary Financial Information were not subject to audit.

NOTE 2

FORWARD OBLIGATIONS

The Office has not entered into any forward obligation as at 30 June.

NOTE 3

ACT OF GRACE PAYMENTS

There were no payments made during the financial year 1989-90, pursuant to authorisations given under section 34A of the Audit Act 1901.

NOTE 4

WAIVER OF RIGHTS TO PAYMENT OF MONEYS

No payments were waived during the financial year 1989-90 under sub-section 7OC(2) of the Audit Act 1901.

NOTE 5

AMOUNTS WRITTEN OFF

No amounts were written off during the financial year 1989-90 under sub-section 7OC(1) of the Audit Act 1901.

NOTE 6

LOSSES AND DEFICIENCIES ETC IN PUBLIC MONEYS AND OTHER PROPERTY

No action was taken during the financial year 1989-90 under Part XII of the Audit Act 1901.

NOTE 7

RESOURCES RECEIVED FREE OF CHARGE

During the 1989-90 financial year, a number of Commonwealth Departments and agencies provided standard services to the Office without charge. Expenditures for the services were met from those Departments' appropriations. The major services received include the following:

Attorney -General's Department

The provision of legal services.

Australian National Audit Office

Auditing services as required by the Audit Act 1901. The estimated value of this service for 1989-90 is $2,515.

Department of Finance

The provision of accounting and budgetary services in the form of computerised Finance Ledger and payroll services.

Department of the Prime Minister and Cabinet

The provision of assistance relating to the personnel, accounting and administrative functions.




AUSTRALIAN NATIONAL AUDIT OFFICE

Medibank House
Bowes Street
Woden ACT 2606

 

Our ref: 

F89/515

 

 

OFFICE OF 1NSPECTOR-GENERAL OF INTELLIGENCE AND SECURITY AUDIT REPORT ON FINANCIAL STATEMENT

 

In accordance with subsection 50(1) of the Audit Act 1901, the Inspector-General of Intelligence and Security has submitted for audit the financial statement of the Office of the Inspector-General of Intelligence and Security for the year ended 30 June 1990. 

The statement comprises: 

The financial statement has been prepared in accordance, with the policies outlined in Note 1 and with the financial statement guidelines for departmental secretaries made by the Minister for Finance.

During the year the Minister for Finance determined under subsection 51(2) of the Act that the statement for the year ended 30 1990 would be subject to full audit examination for the first- time. As a result comparative figures for the previous year in the Program Statement and Statement of Supplementary Financial Information have not been subject to audit, as stated in Note 1(g).

The statement has been audited in conformance with the Australian National Audit Office Auditing Standards which incorporate the Australian Auditing Standards.

In accordance with paragraphs 51(1)(a) and (b) and section 7OF of the Act, 1 now report that the statement is, in my opinion:

 




D.S. Lennie
Executive Director
Australian National Audit Office

 

5 September 1990