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PART 6—APPENDICES OFFICE OF THE COMMONWEALTH OMBUDSMAN NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the year ended 30 June 2016 Note 8: Provisions 2016 2015 $'000 $'000 Note 8A: Employee Provisions Leave 3,926 3,378 Separations and redundancies - 149 Total employee provisions 3,926 3,527 Employee provisions are expected to be settled in: No more than 12 months 1,490 1,559 More than 12 months 2,435 1,969 Total employee provisions 3,926 3,527 Accounting policy Employee Benefits Liabilities for ‘short-term employee benefits’ (as defined in AASB 119 Employee Benefits) and termination benefits due within twelve months of end of reporting period are measured at their nominal amounts. The nominal amount is calculated with regard to the rates expected to be paid on settlement of the liability. Other long-term employee benefits are measured as net total of the present value of the defined benefit obligation at the end of the reporting period minus the fair value at the end of the reporting period of plan assets (if any) out of which the obligations are to be settled directly. Leave The liability for employee benefits includes provision for annual leave and long service leave. No provision has been made for sick leave as all sick leave is non-vesting and the average sick leave taken in future years by employees of the Office is estimated to be less than the annual entitlement for sick leave. The leave liabilities are calculated on the basis of employees’ remuneration at the estimated salary rates that will be applied at the time the leave is taken, including the Office’s employer superannuation contribution rates to the extent that the leave is likely to be taken during service rather than paid out on termination. The liability for long service leave has been determined by reference to the estimated future cash flows to be made in respect to all employees as at 30 June 2016. The estimate of the present value of the liability takes into account attrition rates and pay increases through promotion and inflation. Separation and Redundancy Provision is made for separation and redundancy benefit payments. The Office recognises a provision for termination when it has developed a detailed formal plan for the terminations and has informed those employees affected that it will carry out the terminations. Superannuation Employees of the Office are members of the Commonwealth Superannuation Scheme (CSS), the Public Sector Superannuation Scheme (PSS), the PSS accumulation plan (PSSap) or other contributory funds as nominated by the employee. The CSS and PSS are defined benefit schemes for the Australian Government. The PSSap and the other funds are defined contribution schemes. The liability for defined benefits is recognised in the financial statements of the Australian Government and is settled by the Australian Government in due course. This liability is reported by the Department of Finance as an administered item. The Office makes employer contributions to the employee superannuation scheme at rates determined by an actuary to be sufficient to meet the current cost to the Government. The Office accounts for the contributions as if they were contributions to defined contribution plans. The liability for superannuation recognised as at 30 June represents outstanding contributions for the final working day of the year. 130 | COMMONWEALTH OMBUDSMAN ANNUAL REPORT | 20<strong>15–16</strong>
Note 8: Provisions 0 0 $'000 $'000 Note 8B: Other Provisions Provision for restoration obligations 188 138 Total other provisions 188 138 PART 6—APPENDICES Other provisions are expected to be settled in: No more than 12 months 93 68 More than 12 months 95 70 Total other provisions 188 138 There was a $50k movement in the carrying amount of the provision for restorations in 2015-16 due to an independent revaluation as at 30 June 2016. This includes an additional provision made of $132k and an amount reversed of $82k (2015: nil). The Office currently has two agreements (2015: three) for the leasing of premises which have provisions requiring the Office to restore the premises to their original condition at the conclusion of the lease. The Office has made a provision to reflect the value of this obligation. Adjustments to provisions have been taken to the asset revaluation reserve. 20<strong>15–16</strong> | COMMONWEALTH OMBUDSMAN ANNUAL REPORT | 131
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ANNUAL REPORT 15-16
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HIGHLIGHTS In 2015-16 we received a
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CREDITS Date of publication: Septem
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GUIDE TO THE REPORT GUIDE TO THE RE
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CONTENTS PART 1—REVIEW BY THE OMB
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PART 1— REVIEW BY THE OMBUDSMAN
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Private Health Insurance The integr
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PART 2—OVERVIEW OF THE OFFICE PAR
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PART 2—OVERVIEW OF THE OFFICE vi.
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PART 2—OVERVIEW OF THE OFFICE Geo
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PART 3— REPORT ON PERFORMANCE
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Annual Performance Statement As req
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The office is required to carry out
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Methodology The extent to which the
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Strategic Objectives Objective 1 Pr
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PART 4— WHAT WE DO
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The office investigated seven per c
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When someone receives an employment
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compliance reviews; and the creatio
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Figure 3: All approaches for Austra
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efore arrival at Australia Post’s
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who wish to claim a refund of the G
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Figure 6: Number of reports receive
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Information sharing Limitations on
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Figure 7: Overseas Students Ombudsm
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Student Feedback “Hi, Thank you v
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PRIVATE HEALTH INSURANCE OMBUDSMAN
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National Health Benefits (Onemedifu
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INFORMATION Complaints: 599 Key iss
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Issue Sub-issue 2013-14 2014-15 201
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Complaints about hospitals, doctors
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Complaint outcomes Most cases (72 p
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Inspections of covert, intrusive or
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and templates. They are based on le
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Of these cases, the office finalise
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PIDs received The overall number of
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Once an internal PID is allocated f
Page 75 and 76: Of the 29 PIDs which we accepted, 1
Page 77 and 78: indicate a high level of satisfacti
Page 79 and 80: 2. Australian Postal Corporation 14
Page 81 and 82: 10. Australian Broadcasting Corpora
Page 83 and 84: 43. Department Foreign Affairs and
Page 85 and 86: 41. Corporations and Markets Adviso
Page 87 and 88: Table 15: PID investigations comple
Page 89 and 90: 9. Attorney-General’s Department
Page 91 and 92: PART 4—WHAT WE DO The Members and
Page 93 and 94: CASE STUDY—Commonwealth Ombudsman
Page 95 and 96: PART 5—MANAGEMENT AND ACCOUNTABIL
Page 103 and 104: PART 6— APPENDICES
Page 105 and 106: 2015-16 | COMMONWEALTH OMBUDSMAN AN
Page 107 and 108: OFFICE OF THE COMMONWEALTH OMBUDSMA
Page 123 and 124: Note 5: Non-Financial Assets Proper
Page 125: OFFICE OF THE COMMONWEALTH OMBUDSMA
Page 135 and 136: Appendix 2— Statistics Office of
Page 137 and 138: Finalised Remedies Received Cat 1 C
Page 139 and 140: Appendix 4—Entity Resource Statem
Page 141 and 142: PART 7— REFERENCES
Page 143 and 144: Term Complaint Controlled operation
Page 145 and 146: Term Lifetime Health Cover (LHC) Me
Page 147 and 148: Term The office The Ombudsman Unlaw
Page 149 and 150: Figures Figure 1: Executive and Sen
Page 151 and 152: Ref 17AD(c) 17AD(c)(i); 16F 17AD(c)
Page 153 and 154: Ref 17AG(4)(c)(iii) Part of report
Page 155 and 156: Ref 17AD(f) Part of report Descript
Page 157 and 158: Australian Commission for Law Enfor
Page 159 and 160: complaint investigations, 16, 24, 5
Page 161 and 162: detention inspections, 48 Detention
Page 163 and 164: I IDP Education Brisbane Internatio
Page 165 and 166: L lack of notification (private hea
Page 167 and 168: P Pacific Governance and Anti-Corru
Page 169 and 170: Q Queensland Ombudsman and PID Wiki
Page 171: T Telecommunications (Interception
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