Annual Report - COMPLETE - Australian Crime Commission

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AUSTRALIAN CRIME COMMISSION NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the year ended 30 June 2004 Note Description 1. Summary of Significant Accounting Policies 2. Adoption of AASB Equivalents to International Financial Reporting Standard from 2005-2006 3. Events Occurring after Reporting Date 4. Operating Revenues 5. Operating Expenses 6. Borrowing Cost Expense 7. Financial Assets 8. Non-Financial Assets 9. Interest Bearing Liabilities 10. Provisions 11. Payables 12. Equity 13. Cash Flow Reconciliation 14. Contingent Liabilities and Assets 15. Executive Remunerations 16. Remuneration of Auditors 17. Staffing Levels 18. Financial Instruments 19. 20. Appropriations Comcare Account 21. Reporting of Outcomes 22. Specific Payment Disclosures 100 I ACC ANNUAL REPORT 2003–04
Notes to and forming part of the Financial Statements Note 1: Summary of Significant Accounting Policies 1.1 Objectives of Australian Crime Commission The objective of Australian Crime Commission (ACC) is to counteract organised criminal activity and reduce its impact on the Australian community in partnership with other agencies. “Outcome 1 – Enhanced Australian law enforcement capacity” provides funding for the ACC under the Commonwealth Governments Outcomes Framework. ACC Outputs are: 1.1 Criminal intelligence services. 1.2 Criminal intelligence operations. 1.3 Investigations into federally relevant criminal activity. ACC activities contributing toward these outcomes are classified as either departmental or administered. Departmental activities involve the use of assets, liabilities, revenues and expenses controlled or incurred by the ACC in its own right. Administered activities involve the management or oversight by the ACC on behalf of the Government of items controlled or incurred by the Government. There were no Administered activities during the period Accordingly the ACC’s financial reports are based on a going concern basis, based on the ACC realising the assets and extinguishing the liabilities transferred in the ordinary course of business. The continued existence of the Commission in its present form is dependent on Government policy and on continuing appropriations by Parliament for the Commission’s outcome. 1.2 Basis of Accounting The financial statements are required by section 49 of the Financial Management and Accountability Act 1997 and are a general purpose financial report. The statements have been prepared in accordance with: • Finance Minister’s Orders (or FMOs), being the Financial Management and Accountability Orders (Financial Statements for reporting periods ending on or after 30 June 2004); • Australian Accounting Standards and Accounting Interpretations issued by the Australian Accounting Standards Board; and • Consensus Views of the Urgent Issues Group. The Statements of Financial Performance and Financial Position have been prepared on an accrual basis and are in accordance with historical cost convention, except for certain assets which, as noted, are at valuation. Except where stated, no allowance is made for the effect of changing prices on the results or the financial position. Assets and liabilities are recognised in the Statement of Financial Position when and only when it is probable that future economic benefits will flow and the amounts of the assets or liabilities can be reliably measured. However, assets and liabilities arising under agreements equally proportionately unperformed are not recognised unless required by an Accounting Standard. Liabilities and assets which are unrecognised are reported in the Schedule of Commitments and the Schedule of Contingencies (other than unquantifiable or remote contingencies, which are reported at Note 14). Revenues and expenses are recognised in the Statement of Financial Performance when and only when the flow or consumption or loss of economic benefits has occurred and can be reliably measured. ACC ANNUAL REPORT 2003–04 I 101 6A APPENDIX A: FINANCIAL STATEMENTS
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Guide to this Report This is the Au
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Key Results During 2003-04, the ACC
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CEO Forward I am pleased to present
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8 I ACC ANNUAL REPORT 2003-04 Profi
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The special, coercive powers includ
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on the IGC-ACC, and transmit those
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Table 1.1: Attendance at ACC Board
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ACC Board-Strategic Direction Commi
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The Ombudsman is scheduled to condu
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Senior Executive Team - Directors T
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Local Consultative Committee Local
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This framework also details perform
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Figure 1.3: Business planning and p
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Overview of Key Activities The ACC
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Feedback indicated the disseminatio
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Table 2.2: Output 1.1 - Summary of
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Alerts provide timely information o
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Information Bulletins The ACC Natio
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National Strategic Criminal Intelli
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Overview of Key Activities The ACC
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Determination - Amphetamines and Ot
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A formal working group consisting o
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provided information on the diffi c
Page 49 and 50: Table 3.4: Output 1.2 - ID Crime us
Page 51 and 52: ___________________________________
Page 53 and 54: Overview of Key Activities The ACC
Page 55 and 56: Determination - Firearms Traffi cki
Page 57 and 58: Figure 4.3: Firearms Traffi cking D
Page 59 and 60: As at 1 June 2004, operations previ
Page 61 and 62: Results include: • significant di
Page 63 and 64: Determination - Established Crimina
Page 65 and 66: Table 4.10: Output 1.3 - SEAOC use
Page 67 and 68: • Viking Task Force: The ACC prov
Page 69 and 70: Coercive powers under the Money Lau
Page 71 and 72: Table 4.13: Output 1.3 - MIDAS arre
Page 73 and 74: The purpose of referring that matte
Page 75 and 76: In February 2003, the NSW Supreme C
Page 78 and 79: 78 I ACC ANNUAL REPORT 2003-04 The
Page 80 and 81: Intelligence The Intelligence Direc
Page 82 and 83: ACC Media Coordinated by Corporate
Page 84 and 85: Staffing profile The staff of the A
Page 86 and 87: Awards and honours The ACC regularl
Page 88 and 89: Table 5.2 Resources for Outcomes Ou
Page 90 and 91: 90 I ACC ANNUAL REPORT 2003-04 Appe
Page 92 and 93: Appendix A: Financial Statements 92
Page 94 and 95: AUSTRALIAN CRIME COMMISSION Stateme
Page 96 and 97: AUSTRALIAN CRIME COMMISSION STATEME
Page 98 and 99: AUSTRALIAN CRIME COMMISSION SCHEDUL
Page 102 and 103: 1.3 Changes in Accounting Policy Th
Page 104 and 105: 1.7 Leases A distinction is made be
Page 106 and 107: 1.12 Property, Plant and Equipment
Page 108 and 109: Note 2: Adoption of AASB Equivalent
Page 110 and 111: Note 4: Operating Revenues Note 4A:
Page 112 and 113: Note 5E: Write down of assets 112 I
Page 114 and 115: Note 8: Non-Financial Assets (conti
Page 116 and 117: Note 9: Interest Bearing Liabilitie
Page 118 and 119: Note 11: Payables Note 11A: Supplie
Page 120 and 121: Note 13: Cash Flow Reconciliation R
Page 122 and 123: Note 16: Remuneration of Auditors F
Page 124 and 125: Note 18: Financial Instruments Natu
Page 126 and 127: Note 18: Financial Instruments (con
Page 128 and 129: Note 19B: Special Accounts Account
Page 130 and 131: Note 21B: Major Classes of Departme
Page 132 and 133: Appendix B: Staffing Statistics Sta
Page 134 and 135: Table 6B4: Salary bands under the A
Page 136 and 137: Appendix C: Consultants and Counsel
Page 138 and 139: Appendix D: Summary of Charges Tabl
Page 140 and 141: Appendix E: Court Results Table 6E1
Page 142 and 143: Table 6E1: Court Results - 1 July 2
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Appendix F: Complaints 2003-04 Natu
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Appendix G: FOI Statement Freedom o
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In addition the following documents
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Appendix H: Other Mandatory Informa
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Indexes to Compliance Index to Comp
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Glossary and abbreviations Glossary
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Special intelligence operation or s
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Acronyms and abbreviations used in
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Cybercrime, 16 open source informat
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Offices of the ACC ACC Headquarters
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Annual Report - COMPLETE - Australian Crime Commission

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