​​​​​​​

Note 1.1: Expenses

Previous page Next page

1.1 Expenses 1, 2

1.1A: Employee benefits

  Notes 2016 2015
    $'000 $'000
Wages and salaries   181,010 136,094
Superannuation      
Defined benefit plans   22,797 25,969
Defined contribution plans   9,720 321
Leave and other entitlements   19,760 15,604
Separation and redundancies   3,645 3,082
Other employee benefit expenses    
Recruitment and security vetting expenses   1,606 2,465
Health and wellbeing payments to staff   739 747
Other employee expenses   4,012 1,276
Total employee benefits   243,289 185,558

Accounting policy

Accounting policies for employee-related expenses are contained in the 'People and relationships' section.

1.1B: Suppliers

  Notes 2016 2015
    $'000 $'000
Goods and services supplied or rendered      
Accomodation expenses   6,249 5,694
Consultants   3,682 3,011
Contractors   5,283 6,366
Travel   6,137 7,987
Information technology and communications   17,366 10,889
General office   11,906 14,103
AusCheck expenditure   7,430 6,990
Legal fees3   479 7,023
Audit fees   1,084 855
Defence Response Taskforce expenses4    
Defence Abuse Response Taskforce outcome payments5   805 34,325
Contractors   633 534
Information technology and communications   51 132
General office   3,074 4,611
Payments and contributions to external bodies   6,480 8,878
Total goods and services supplied or rendered   70,659 111,398
       
Goods supplied   4,119 4,135
Services rendered   66,540 107,263
Total goods and services supplied or rendered   70,659 111,398
           
Other suppliers      
Operating lease rentals in connection with      
Minimum lease payments   29,444 22,224
Workers compensation expenses   2,215 1,990
Total other suppliers   31,659 23,214
Total suppliers   102,318 135,612

Leasing commitments

The Department, in its capacity as lessee, has the following operating leases that are effectively non-cancellable and comprise leases for office accommodation. Each lease is individual and may be subject to automatic percentage increases depending on the terms of the agreement.

  Notes 2016 2015
    $'000 $'000
Operating lease commitments      
Within 1 year   31,635 22,740
Between 1 to 5 years   113,834 87,449
More than 5 years   129,563 114,629
Total operating lease commitments   275,032 224,818

Accounting policy

A distinction is made between finance leases and operating leases. Finance leases effectively transfer from the lessor to the lessee substantially all the risks and rewards incidental to ownership of leased assets. An operating lease is a lease that is not a finance lease. In operating leases, the lessor effectively retains substantially all such risks and benefits.

Operating lease payments are expensed on a straight-line basis, which is representative of the pattern of benefits derived from the leased assets.

1.1C: Grants

  Notes 2016 2015
    $'000 $'000
State and territory governments   440 798
Local governments   45
Non-profit organisations 6   28 2,963
Other private sector   7 992
Overseas   356
Other grants   884 759
Total grants   1,359 5,913
       

1.1D: Write-down and impairment of assets and other expenses

         
Write-down of property, plant and equipment   197 16
Impairment of financial instruments   168 46
Unwinding of make-good expense   4 4
Total write-down and impairment of assets and other expenses   369 66

Notes

1 On 15 December 2014, the Government announced that it would consolidate the Australian Government Solicitor (AGS) within the Attorney-General’s Department with effect from 1 July 2015. Revenue and expenses for the AGS have been consolidated into the Department’s financial statements for the first time in the 2015–16 financial year. As a consequence, both revenue and expenses may be materially different to the comparative shown in the 2014–15 financial year.

2 In accordance with the Administrative Arrangements Order of 21 September 2015, the Classification, Copyright and Arts and Cultural Development programs and functions were transferred to the Department of Communications and the Arts with effect from 1 November 2015. Accordingly, amounts shown for 2015–16 include revenue and expenses for these functions up to 31 October 2015 and may be materially different to the comparative shown in the 2014–15 financial year.

3 Legal services provided by the AGS to the Department totalling $10.265m have been eliminated from revenue and expenditure in these financial statements in 2015–16.

4 On 26 November 2012, the Defence Abuse Response Taskforce was established within the Attorney-General’s Department. All costs are reimbursed by the Department of Defence. The decrease in expenditure for 2015–16 reflects a reduced level of activities as the taskforce concludes its work.

5 Defence Abuse Response Taskforce outcome payments relating to the Reparation Scheme, Restorative Engagement Program and the nationwide Defence Abuse Counselling Scheme.

6 2015 reflects one-off grants made to non-government organisations.

 

Previous page Next page