Annual Report 2008/09
NON-DEPARTMENTAL STATEMENTS AND SCHEDULES
FOR THE YEAR ENDED 30 JUNE 2009
| Actual 2008 $000 |
Actual 2009 $000 |
Main estimates 2009 $000 |
Supp estimates 2009 $000 |
|
|---|---|---|---|---|
| 49,654 | Revenues and receipts | 65,539 | 49,908 | 50,580 |
| 879,716 | Expenses | 1,244,307 | 948,629 | 1,245,580 |
| 13,413 | Assets | 27,038 | 13,752 | 13,121 |
| 2,117 | Liabilities | 3,364 | 1,735 | 1,827 |
The following non-departmental statements and schedules record the income, expenses, assets, liabilities, commitments, contingent liabilities and contingent assets that the Department manages on behalf of the Crown.
Further details of the Department's management of these Crown assets and liabilities are provided in the Statement of Objectives and Service Performance section of the Annual Report.
These non-department balances are consolidated into the Crown Financial Statements. Therefore, readers of these statements and schedules should also refer to the Crown Financial Statements for 2008/09.
STATEMENT OF NON-DEPARTMENTAL EXPENDITURE AND CAPITAL EXPENDITURE AGAINST APPROPRIATIONS
FOR THE YEAR ENDED 30 JUNE 2009
| Exp. after remeas. 2008 $000 |
Exp. before remeas. 2009 |
Remeas. 2009 |
Exp. after remeas. 2009 |
Appropriation voted 2009 |
|
|---|---|---|---|---|---|
| Vote Labour | |||||
| Appropriation for output expenses | |||||
| 1,270 | Pay and Employment Contestable Fund | 374 | 374 | 945 | |
| 2,411 | Employment Relations Education Contestable Fund | 2,382 | 2,382 | 2,429 | |
| 869 | Health & Safety in Employment Levy - Collection Services | 869 | 869 | 869 | |
| 4,550 | Total appropriations for output expenses | 3,625 | - | 3,625 | 4,243 |
| Appropriation for other expenses to be incurred by the Crown | |||||
| 1,027 | International Labour Organisation | 1,206 | 1,206 | 1,249 | |
| 943 | Joint Equal Employment Opportunities Trust | 943 | 943 | 943 | |
| 15 | New Zealand Industrial Relations Foundation | 15 | 15 | 15 | |
| 2,926 | Employment Relations Authority Members' Salaries and Allowances (Employment Relations Act 2000, Section 171) | 3,009 | 3,009 | 3,080 | |
| 1 | Bad Debt Expense | 5 | 5 | 15 | |
| 4,912 | Total appropriations for other expenses to be incurred by the Crown | 5,178 | - | 5,178 | 5,302 |
| 9,462 | Total Vote Labour | 8,803 | - | 8,803 | 9,545 |
| Vote ACC | |||||
| Appropriation for output expenses | |||||
| 53,570 | Case Management and Supporting Services | 55,214 | 55,214 | 55,214 | |
| 460,170 | Claim Entitlements and Services | 674,176 | 674,176 | 674,176 | |
| 208,934 | Public Health Acute Services | 223,465 | 223,465 | 223,465 | |
| 722,674 | Total appropriations for output expenses | 952,855 | - | 952,855 | 952,855 |
| Benefits & other unrequited expenses | |||||
| 145,271 | Other Compensation | 280,603 | 280,603 | 280,603 | |
| 145,271 | Total appropriations benefits & unrequited expenses | 280,603 | - | 280,603 | 280,603 |
| 867,945 | Total Vote ACC | 1,233,458 | - | 1,233,458 | 1,233,458 |
| Vote Immigration | |||||
| Appropriation for other expenses to be incurred by the Crown | |||||
| 2,309 | RRB, RRA & RSAA Members' salaries and allowances | 2,046 | - | 2,046 | 2,577 |
| 2,309 | Total appropriations for other expenses to be incurred by the Crown | 2,046 | - | 2,046 | 2,577 |
| 2,309 | Total Vote Immigration | 2,046 | - | 2,046 | 2,577 |
| 879,716 | Total Non Departmental | 1,244,307 | - | 1,244,307 | 1,245,580 |
GST of $119.5 million [2008:$90.9 million] has been excluded from non-departmental expenditure and capital appropriations in accordance with the accounting policy on GST. The GST is not recoverable from the IRD and is an expense which requires no appropriation. The expense is therefore not included in the Statement of Non-Departmental Expenditure and Capital Appropriations.
SCHEDULE OF NON-DEPARTMENT EXPENSES
FOR THE YEAR ENDED 30 JUNE 2009
| Actual 2008 $000 |
Note | Actual 2009 $000 |
Main estimates 2009 $000 |
Supp estimates 2009 $000 |
|
|---|---|---|---|---|---|
| Expenditure | |||||
| Vote Labour | |||||
| 4,550 | Non-departmental output expenses | 3,625 | 4,036 | 4,243 | |
| 4,912 | Other expenses to be incurred by the Crown | 5,178 | 5,453 | 5,302 | |
| 9,462 | Total Vote Labour | 8,803 | 9,489 | 9,545 | |
| Vote ACC | |||||
| 722,674 | Non-departmental output expenses | 952,855 | 770,891 | 952,855 | |
| 145,271 | Benefits and other unrequited expenses | 280,603 | 165,672 | 280,603 | |
| 867,945 | Total Vote ACC | 8 | 1,233,458 | 936,563 | 1,233,458 |
| Vote Immigration | |||||
| 2,309 | Other expenses to be incurred by the Crown | 2,046 | 2,577 | 2,577 | |
| 2,309 | Total Vote Immigration | 2,046 | 2,577 | 2,577 | |
| 879,716 | Total Non-Departmental Expenses | 1,244,307 | 948,629 | 1,245,580 |
Note: Annual and other appropriations have been classified together in the above schedule, but are separately disclosed in the Statement of Non-Departmental Expenditure and Capital Appropriations.
SCHEDULE OF NON-DEPARTMENTAL INCOME
FOR THE YEAR ENDED 30 JUNE 2009
| Actual 2008 $000 |
Actual 2009 $000 |
Main estimates 2009 $000 |
Supp estimates 2009 $000 |
|
|---|---|---|---|---|
| Administered on behalf of the Minister of Labour | ||||
| 173 | Employment Relations Authority fees | 171 | 193 | 193 |
| 37,976 | Health and safety in employment levy | 41,138 | 37,657 | 40,142 |
| 32 | OSH fees and licences | 37 | 33 | 33 |
| 1 | Contestable fund recoveries | - | - | - |
| 227 | Recovery of remuneration authority costs of setting local authority members' remuneration | 227 | 250 | 250 |
| 28 | Infringement notice fines | 10 | 247 | 247 |
| 38,437 | Total non-departmental income: Labour | 41,583 | 38,380 | 40,865 |
| Administered on behalf of the Minister of Immigration | ||||
| 10,418 | Migrant levy | 10,450 | 11,528 | 9,715 |
| - | Immigration Adviser Levy | 227 | ||
| 808 | Visitor bonds | 1,423 | - | - |
| (52) | English language bonds | 1,931 | - | - |
| 39 | Forfeited application fees | - | - | - |
| 11,213 | Total non-departmental income: Immigration | 14,031 | 11,528 | 9,715 |
| Administered on behalf of the Minister for Social Development and Employment | ||||
| Sovereign Power Revenue | ||||
| 4 | Programme recoveries | - | - | - |
| 4 | Total non-departmental income: Employment | - | - | - |
| Administered on behalf of the Minister for ACC | ||||
| - | Repayment of Surplus | 9,925 | - | - |
| - | Total non-departmental income: ACC | 9,925 | - | - |
| 49,654 | Total non-departmental income administered by the Department | 65,539 | 49,908 | 50,580 |
SCHEDULE OF NON-DEPARTMENT ASSETS
AS AT 30 JUNE 2009
| Actual 2008 $000 |
Note | Actual 2009 $000 |
Main estimates 2009 $000 |
Supp estimates 2009 $000 |
|
|---|---|---|---|---|---|
| Current assets | |||||
| 11,567 | Cash and cash equivalents | 15,238 | 11,341 | 11,018 | |
| 1,846 | Receivables and prepayments | 4 | 11,800 | 2,411 | 2,103 |
| 13,413 | Total current assets | 27,038 | 13,752 | 13,121 | |
| 13,413 | Total non-departmental assets | 27,038 | 13,752 | 13,121 |
SCHEDULE OF NON-DEPARTMENT LIABILITIES
AS AT 30 JUNE 2009
| Actual 2008 $000 |
Actual 2009 $000 |
Main estimates 2009 $000 |
Supp estimates 2009 $000 |
||
|---|---|---|---|---|---|
| Current liabilities | |||||
| 1,527 | Creditors and other payables | 5 | 2,444 | 1,248 | 1,225 |
| 373 | Provisions for employee entitlements | 6 | 374 | 319 | 385 |
| - | Derivatives in loss | 7 | 310 | - | - |
| 1,900 | Total current liabilities | 3,128 | 1,567 | 1,610 | |
| Non-current liabilities | |||||
| 217 | Provisions for employee entitlements | 6 | 236 | 168 | 217 |
| 217 | Total term liabilities | 236 | 168 | 217 | |
| 2,117 | Total Liabilities | 3,364 | 1,735 | 1,827 |
SCHEDULE OF NON-DEPARTMENTAL COMMITMENTS
FOR THE YEAR ENDED 2009
| Actual 2008 $000 |
Actual 2009 $000 |
|
|---|---|---|
| Other non-cancellable commitments | ||
| 938,141 | Not later than one year | 1,264,321 |
| 4,248 | Later than one year and not later than five years | 22 |
| - | Later than five years | - |
| 942,389 | Total other non-cancellable commitments | 1,264,343 |
The operating commitments comprise of:
- Employment Relations Education Contestable Fund contracts of $1.433 million which are still to be completed as at 30 June 2009 [2008:$ 5.0 million].
- The 2009/10 purchase agreement with ACC. The Minister for ACC entered into a purchase agreement with ACC on 30 June 2008. The purchase agreement outlines the outputs the Minister has agreed to purchase from ACC on behalf of non-earners for 2009/10. The total cost of the outputs that the Minister committed to on 30 June 2009 was $1, 262.9 million [2008:$ 936.6 million].
SCHEDULE OF NON-DEPARTMENTAL CONTINGENT LIABILITIES AND CONTINGENT ASSETS
FOR THE YEAR ENDED 2009
There were no non-departmental contingent liabilities or contingent assets as at 30 June 2009.
(2008: Nil)