​​​​​​​
You are here: Skip breadcrumbAttorney-General's Department >> Publications >> Annual reports >> Annual report 2017-18 >> Note 5: Income and expenses administered on behalf of Government

 Note 5: Income and expenses administered on behalf of Government

Previous page Next page

This section analyses the activities that the Attorney-General's Department does not control but administers on behalf of the Government. Unless otherwise noted, the accounting policies adopted are consistent with those applied for departmental reporting.

5.1 Administered - expenses (excluding employee benefits expense) 1

5.1A: Suppliers

2018
$'000
2017
$'000
Goods and services supplied or rendered
Accommodation expenses 4,285 13,353
Advertising 4,591 403
Concessional loan discount 109 1,442
Consultants and contractors 2,210 6,677
Contribution to Family Court of Western Australia operations 14,062 14,208
Corporate overhead expenses 2,013 2,488
Counselling expenses (Royal Commissions) 1,510 2,683
Family Law Act payments to states and territories 1,258 1,150
General office 7,013 9,387
Information technology and communications 4,170 9,426
Legal fees 23,454 14,309
Payments and contributions to external bodies 3,116 13,848
Publications preparation expenses 1,630 1,087
Training and equipment purchases 634 18
Travel 2,545 5,843
Total goods and services supplied or rendered 72,600 96,322
Goods supplied 760 4,617
Services rendered 71,840 91,705
Total goods and services supplied or rendered 72,600 96,322
Other suppliers    
Operating lease rentals    
Minimum lease payments 4,144 5,368
Total other suppliers 4,144 5,368
Total suppliers 76,744 101,690

Back to top

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.

Operating lease
Within 1 year 4,305
Total operating lease 4,305
 

5.1B: Subsidy to Law Courts Limited

3,246 3,446
 

5.1C: Personal benefits - direct

2018
$'000
2017
$'000
Australian Government Disaster Recovery Payments2 1,488 24,260
Payments to Australian Victims of Terror Overseas3 1,301 749
Payment of victims of natural disasters2 470 1,864
High Court Justices (Long Leave Payments) Act 19794 437
Former Solicitors-Generals' pensions - interest cost 191 153
Witness expenses 56 381
Other personal benefits 296 343
Total personal benefits – direct 3,802 28,187
 

5.1D: Grants

Australian Government entities (related entities) 916 618
State and territory governments 22,277 23,031
Local governments 827 4,639
Non-profit organisations 104,551 114,357
Other private sector 857 127,914
Overseas 256 388
Family relationship support payments 159,514 156,653
Other grants 5,689 9,541
Total grants 294,887 437,141

Back to top

Accounting Policy

The department administers a number of grant schemes on behalf of the Government. Grant liabilities are recognised to the extent that (i) the services required to be performed by the grantee have been performed or (ii) the grant eligibility criteria have been satisfied, but payments due have not been made. When the Government enters into an agreement to make these grants and services but services have not been performed or criteria satisfied, this is considered a commitment.

 

5.1E: Write-down and impairment of assets and other expenses

Write-down of property, plant and equipment and computer software 201
Impairment on financial instruments (2)
Impairment on personal benefit recoveries (24)
Unwinding of makegood expense 28 13
Revision of amount owing by Northern Territory government5   13,896
Total write-down and impairment of assets and other expenses 14,125 (13)
     

5.1F: Payments to corporate Commonwealth entities6

   
Australian Human Rights Commission 14,391

Back to top

Accounting Policy

Payments to corporate Commonwealth entities from amounts appropriated for that purpose are classified as administered expenses, equity injections or loans of the department. The appropriation to the department is disclosed under the Funding Section - Appropriations.

 

1In accordance with the Administrative Arrangements Orders of 20 December 2017 and 10 May 2018, national security, commonwealth emergency management, natural disaster relief and Australian Government Disaster Recovery Payment programs and functions were transferred to the Department of Home Affairs.

2Payments made to individuals under the Australian Government Disaster Recovery Program (AGDRP), Disaster Income Recovery Allowance (DRA) Program and ex-gratia payments to New Zealand residents in Australia in response to natural disaster events. During 2017-18 there were no natural disasters (2016-17: 3).

3These are event driven payments to victims of overseas terrorist events that may include events from current and previous years that have been declared by the Commonwealth Government.

4Long leave payment made to justices of the High Court.

5At 30 June 2017, the department estimated the Northern Territory Government's contribution towards the costs of the Royal Commission into the Protection and Detention of Children in the Northern Territory (RCDCNT) to be $26.778m. At 30 June 2018 this amount was revised down to $12.882m as a result of the cost of the RCDCNT being significantly less than budget. The amount of $13.896m reflects the reduction to the Northern Territory Government's share of the cost of the RCDCNT at 30 June 2018.

6During 2016-17, the Australian Human Rights Commission received its appropriation directly from the Department of Finance.

Back to top

5.2 Administered – income

5.2A: Rendering of services1

   
2018
$'000
2017
$'000
  11,825 32,478

 

Accounting Policy

All administered revenues are revenues relating to ordinary activities performed by the department on behalf of the Australian Government. As such, administered appropriation are not revenues of the individual entity that oversees distribution or expenditure of the funds as directed.

 

5.2B: Interest from loans to state and territory governments2

   
2018
$'000
2017
$'000
  2,327 2,674

5.2C: Competitive neutrality – Australian Government Solicitor

   
  3,657 2,857
   

5.2D: Recoveries – personal benefit recoveries2, 3

   
  222 565
     

5.2E: Other non-taxation revenue

   
Recovery of unspent grant funding 1,856 411
Torres Strait Regional Authority receipts 800 800
Proceeds of Crime Act 2002 receipts2 862 6,120
Other revenue 4,652 3,062
Total other revenue 8,170 10,393

 

1 During 2016-17, the department recognised the Northern Territory Government's contribution for the operation of the Royal Commission into the Protection and Detention of Children in the Northern Territory (RCDCNT).

2In accordance with the Administrative Arrangements Orders of 20 December 2017 and 10 May 2018, national security, commonwealth emergency management, natural disaster relief and Australian Government Disaster Recovery Payment programs and functions were transferred to the Department of Home Affairs.

3The department has an arrangement with the Department of Human Services (DHS) to provide claiming channels and claim processing arrangements in respect of disaster recovery payments. The amount of $0.222m (2017: $0.565m) represents the value of overpayments recovered by DHS.

Back to top

Previous page Next page

​​​​​​​