Financial Statements

STATEMENT OF COMMITMENTS

AS AT 30 JUNE 2009

Capital commitments

Capital commitments are the capital expenditure contracted for the acquisition of property, plant and equipment and intangible assets that have not been paid for or not recognised as a liability at the balance sheet date.

Non-cancellable operating lease commitments

The Department leases property, plant and equipment in the normal course of its business. The majority of these leases are for premises, which have a non-cancellable leasing period ranging from three to ten years.

Other non-cancellable commitments

The Department has entered into non-cancellable contracts for computer maintenance, cleaning services and other contracts for service.

Actual 2008 $000		Actual 2009 $000
	Capital commitments
91	Property, plant and equipment	2
26	Intangible assets	0
117	Total capital commitments	2
	Non-cancellable operating lease commitments
15,233	Not later than one year	14,813
32,462	Later than one year and not later than five years	30,702
2,498	Later than five years	3,005
50,193	Total non-cancellable operating lease commitments	48,520
	Other non-cancellable commitments
24,563	Not later than one year	19,715
12,459	Later than one year and not later than five years	12,050
2,005	Later than five years	-
39,027	Total other non-cancellable commitments	31,765
89,337	Total commitments	80,287

The total minimum future sublease payments expected to be received under non-cancellable subleases at the balance sheet date is $17,680 (2008: $10,313).

The Department's non-cancellable operating leases have varying terms, escalation clauses and renewal rights. There are no restrictions placed on the Department by any of its leasing arrangements.

STATEMENT OF CONTINGENT LIABILITIES AND CONTINGENT ASSETS

AS AT 30 JUNE 2009

Quantifiable contingent liabilities

Actual 2008 $000		Actual 2009 $000
11,655	Legal proceedings and disputes	11,898
462	Personal grievances	245
12,117	Total quantifiable contingent liabilities	12,143

Legal proceedings and disputes

Legal proceedings and disputes represent amounts claimed by plaintiffs in relation to the performance of the Department's statutory role. The Department is currently disputing these claims.

Personal grievances

Personal grievances represent amounts claimed by employees for an alleged breach of contract.

Guarantees

The Department has not given any guarantees under section 65ZE of the Public Finance Act 1989 at 30 June 2009 (2008: nil).

Contingent Assets

The Department has no contingent assets at 30 June 2009 (2008: nil).

STATEMENT OF DEPARTMENTAL EXPENDITURE AND CAPITAL EXPENDITURE AGAINST APPROPRIATIONS

FOR THE YEAR ENDED 30 JUNE 2009

Exp. after remeasure. 20 08 $000		Exp. before remeasure 2009 $000	Remeasure 2009 $000	Exp. after remeasure 2009 $000	Appropriation voted* 2009 $000
	Vote Labour
12,637	Policy advice - labour	11,606	(24)	11,582	12,772
804	International services	876	(2)	874	958
31,734	Services to promote and support safe and healthy people and workplaces	36,095	(93)	36,002	36,140
25,180	Services to promote and support fair and productive employment relationships	24,577	(56)	24,521	24,629
4,538	Services to promote and support the safe management of hazardous substances in the workplace and amusement devices	5,129	(8)	5,121	5,135
74,893	Total Vote Labour	78,100	(183)	78,100	79,634
	Vote Immigration
151,949	Services to increase the capacity of New Zealand through immigration	170,581	(467)	170,114	177,656
16,599	Services to position New Zealand as an international citizen with immigration-related interests and obligations	18,178	(36)	18,142	18,786
1,819	Immigration advisers authority	2,265	(5)	2,260	2,796
170,367	Total Vote Immigration	191,024	(508)	190,516	199,238
	Vote Employment
10,131	Labour market analysis and knowledge	10,407	(27)	10,380	10,427
4,959	Policy, research and evaluation	7,201	(11)	7,190	8,668
15,090	Total Vote Employment	17,608	(38)	17,570	19,095
	Vote ACC
2,328	Policy and monitoring	2,453	(4)	2,449	2,614
65	Regulatory services	110	-	110	120
2,393	Total Vote ACC	2,563	(4)	2,559	2,734
262,743	Total appropriations for output expenses	289,478	(733)	288,745	300,701
15,397	Appropriation for capital expenditure	16,027	-	16,027	17,604

* These amounts include adjustments made in the Supplementary Estimates and transfers under section 26A of the Public Finance Act 1989.

STATEMENT OF DEPARTMENTAL UNAPPROPRIATED EXPENDITURE AND CAPITAL EXPENDITURE

FOR THE YEAR ENDED 30 JUNE 2009

The Department had no unappropriated departmental and capital expenditure for the year ended 30 June 2009 (30 June 2008: $0.051m).

Breach in Net Asset Schedule

The 2008/09 Supplementary Estimates shows an operating deficit for 2008/09 financial year.

The actuals have resulted in the Department having an operating surplus for 2008/09 financial year.

The actual surplus has resulted in a technical breach of the net asset limits under the Public Finance Act 1989.

The Department exceeded its approved net assets during 2008/09 by $1.711m (30 June 2008:nil)

Approval has been obtained from the Minister of Finance for this breach.

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