Office of the Director of Public Prosecutions
Section 1: Entity overview and resources
1.1	Strategic direction statement
The strategic direction statement for the Office of the Director of Public Prosecutions (DPP) can be found in the 2015–16 Portfolio Budget Statements. There has been no change to the DPP’s strategic direction as a result of Additional Estimates.
1.2	Entity resource statement
The entity resource statement details the resourcing for the DPP at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2015–16 budget year, including variations through Appropriation Bill No. 3. 
Table 1.1: Entity resource statement—additional estimates for 2015–16 as at Additional Estimates February 2016
 	Actual
 available appropriation 2014–15 
$’000	Estimate 
as at 
Budget 2015–16 $’000	Proposed Additional Estimates 2015–16 $’000	Total estimate at Additional Estimates 2015–16 $’000	
ORDINARY ANNUAL SERVICES(a)				 	
Departmental appropriation				 	
Prior year departmental appropriation(b)	9,993	10,073	–	10,073	
Departmental appropriation(c)	81,001	77,941	2,261	80,202	
s 74 retained revenue receipts(d)	8,882	7,784	300	8,084	
Total ordinary annual services	99,876	95,798	2,561	98,359	
Total net resourcing for entity	99,876	95,798	2,561	98,359	
All figures are GST exclusive. These figures may not match the figures in the cash flow statement.
(a) Appropriation Act (No. 1) 2015–16 and Appropriation Bill (No. 3) 2015–16.
(b) Estimated adjusted balance carried forward from previous year for annual appropriations.
(c) Includes an amount of $1.903m in 2015–16 for the departmental capital budget (see Table 3.2.5 for further details). For accounting purposes this amount has been designated as ‘contributions by owners’.
(d) Estimated retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act 2013.

1.3	Entity measures
Table 1.2 summarises new government measures taken since the 2015–16 Budget. 
Table 1.2: Entity 2015–16 measures since Budget
	Programme	2015–16 $’000	2016–17 $’000	2017–18 $’000	2018–19 $’000	
Expense measures						
Attorney-General’s—one-off efficiency savings to specific agencies	1.1					
Departmental expenses		(1,103)	(2,206)	(2,206)	(2,206)	
National Security—counter-terrorism prosecutions	1.1					
Departmental expenses		3,400	4,700	4,800	4,800	
Public Sector Superannuation Accumulation Plan administration fees(a)	1.1					
Departmental expenses		(36)	(36)	(36)	(36)	
Total expense measures		2,261	2,458	2,558	2,558	
Prepared on a Government Finance Statistics (fiscal) basis.
(a) This is a cross-portfolio measure that was published in the 2014–15 Mid-Year Economic and Fiscal Outlook. The lead entity is the Department of Finance.
1.4	Additional estimates and variations
The following tables detail the changes to the resourcing for the DPP at Additional Estimates, by outcome. Table 1.3 details the additional estimates and variations resulting from new measures since the 2015–16 Budget in Appropriation Bill No. 3. Table 1.4 details additional estimates and variations through other factors, such as parameter adjustments.
Table 1.3: Additional estimates and variations to outcomes from measures since 2015–16 Budget
 	Programme impacted	2015–16 $’000	2016–17 $’000	2017–18 $’000	2018–19 $’000	
OUTCOME 1						
Increase in estimates (departmental)						
National Security—counter-terrorism prosecutions	1.1	3,400	4,700	4,800	4,800	
Decrease in estimates (departmental)						
Attorney-General’s—one-off efficiency savings to specific agencies	1.1	(1,103)	(2,206)	(2,206)	(2,206)	
Public Sector Superannuation Accumulation Plan administration fees	1.1	(36)	(36)	(36)	(36)	
Net impact on estimates for Outcome 1 (departmental)	 	2,261	2,458	2,558	2,558	

Table 1.4: Additional estimates and variations to outcomes from other variations
 	Programme impacted	2015–16 $’000	2016–17 $’000	2017–18 $’000	2018–19 $’000	
OUTCOME 1						
Decrease in estimates (departmental)						
Changes in wage and price indices	1.1	–	–	(76)	(154)	
Net impact on estimates for Outcome 1 (departmental)	 	–	–	(76)	(154)	
1.5	Breakdown of additional estimates by appropriation bill
Table 1.5 details the additional estimates sought for the DPP through Appropriation Bill No. 3. The DPP has no additional estimates through Appropriation Bill No. 4.
Table 1.5: Appropriation Bill (No. 3) 2015–16
 	2014–15 Available(a) $’000	2015–16 Budget $’000	2015–16 Revised $’000	Additional estimates $’000	Reduced estimates $’000	
DEPARTMENTAL PROGRAMMES				 		
Outcome 1				 		
Maintenance of law and order for the Australian community through an independent and ethical prosecution service in accordance with the Prosecution Policy of the Commonwealth	81,001	77,941	80,202	3,400	(1,139)	
Total departmental	81,001	77,941	80,202	3,400	(1,139)	
(a) 2014–15 available appropriation is included to allow a comparison of this year’s appropriation with what was made available for use in the previous year. 

Section 2: Revisions to outcomes and planned performance
2.1	Outcome and performance information
There are no changes to the DPP’s outcome and performance information as reported in the 2015–16 Portfolio Budget Statements.
Outcome 1
Outcome 1 strategy
There are no changes to the strategy for Outcome 1 as reported in the 2015–16 Portfolio Budget Statements.
Table 2.1: Budgeted expenses for Outcome 1
Outcome 1: Maintenance of law and order for the Australian community through an independent and ethical prosecution service in accordance with the Prosecution Policy of the Commonwealth	2014–15 Actual expenses $’000	2015–16 Revised estimated expenses $’000	
Programme 1.1: An independent service to prosecute alleged offences against the criminal law of the Commonwealth, in appropriate matters, in a manner which is fair and just and to ensure that offenders, where appropriate, are deprived of the proceeds and benefits of criminal activity		 	
Departmental expenses		 	
Departmental appropriation(a)	84,375	86,383	
Expenses not requiring appropriation in the budget year(b)	4,504	4,839	
Total expenses for Outcome 1	88,879	91,222	
		 	
 	2014–15	2015–16	
Average staffing level (number)	396	376	
(a) Departmental appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 and Bill No. 3)’ and ‘Revenue from independent sources (s 74)’.
(b) Expenses not requiring appropriation in the budget year are made up of services received free of charge, depreciation and amortisation, and write-down of debt liabilities.
Programme 1.1 expenses
 	2014–15 Actual $’000	2015–16 Revised budget $’000	2016–17 Forward year 1 $’000	2017–18 Forward year 2 $’000	2018–19 Forward year 3 $’000	
Annual departmental expenses		 				
Ordinary annual services 
(Appropriation Act No. 1 and Bill No. 3)	79,076	78,299	77,603	78,049	78,493	
Revenue from independent sources (s 74)	5,299	8,084	7,392	7,424	7,460	
Expenses not requiring appropriation in the budget year(a)	4,504	4,839	4,839	4,839	4,837	
Total programme expenses 	88,879	91,222	89,834	90,312	90,790	
(a) Expenses not requiring appropriation in the budget year are made up of services received free of charge, depreciation and amortisation, and write-down of debt liabilities.
Section 3: Explanatory tables and budgeted financial statements
3.1	Explanatory tables
Estimates of special account flows
The DPP has no special accounts.
3.2	Budgeted financial statements
3.2.1	Analysis of budgeted financial statements
Changes to the DPP’s operating revenue since the 2015–16 Portfolio Budget Statements are due to:
•	additional ongoing funding for counter-terrorism prosecutions
•	the one-off efficiency savings measure
•	the proportion of Public Sector Superannuation Accumulation Plan administration fees attributable to the DPP
•	indexation changes across the forward years.

3.2.2	Budgeted financial statements
Table 3.2.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June
 	2014–15 Actual $’000	2015–16 Revised budget $’000	2016–17 Forward estimate $’000	2017–18 Forward estimate $’000	2018–19 Forward estimate $’000	
EXPENSES		 				
Employee benefits	50,313	53,396	53,105	53,347	53,570	
Suppliers	32,328	32,931	31,834	32,070	32,327	
Depreciation and amortisation	3,666	4,325	4,325	4,325	4,323	
Finance costs	40	–	–	–	–	
Write-down and impairment of assets	132	–	–	–	–	
Other expenses	620	570	570	570	570	
Total expenses	87,099	91,222	89,834	90,312	90,790	
LESS: 		 				
OWN-SOURCE INCOME		 				
Own-source revenue		 				
Sale of goods and rendering of services	5,299	8,084	7,392	7,424	7,460	
Other revenue	206	284	284	284	284	
Total own-source revenue	5,505	8,368	7,676	7,708	7,744	
Gains		 				
Other	500	230	230	230	230	
Total gains	500	230	230	230	230	
Total own-source income	6,005	8,598	7,906	7,938	7,974	
Net cost of (contribution by) services	81,094	82,624	81,928	82,374	82,816	
Revenue from government	79,076	78,299	77,603	78,049	78,493	
Surplus (deficit) attributable to the Australian Government	(2,018)	(4,325)	(4,325)	(4,325)	(4,323)	
OTHER COMPREHENSIVE INCOME		 				
Changes in asset revaluation surplus	–	–	–	–	–	
Total other comprehensive income 	–	–	–	–	–	
Total comprehensive income (loss)	(2,018)	(4,325)	(4,325)	(4,325)	(4,323)	
 						
Note: Impact of net cash appropriation arrangements	 	 	 	
	2014–15 $’000	2015–16 $’000	2016–17 $’000	2017–18 $’000	2018–19 $’000	
Total comprehensive income (loss) excluding depreciation/amortisation expenses previously funded through revenue appropriations	1,648	–	–	–	–	
Less depreciation/amortisation expenses previously funded through revenue appropriations	3,666	4,325	4,325	4,325	4,323	
Total comprehensive income (loss) as per the statement of comprehensive income	(2,018)	(4,325)	(4,325)	(4,325)	(4,323)	
Prepared on Australian Accounting Standards basis.

Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)
 	2014–15 Actual $’000	2015–16 Revised budget $’000	2016–17 Forward estimate $’000	2017–18 Forward estimate $’000	2018–19 Forward estimate $’000	
ASSETS		 				
Financial assets		 				
Cash and cash equivalents	356	360	360	360	360	
Trade and other receivables	11,439	7,957	10,053	9,225	9,241	
Total financial assets	11,795	8,317	10,413	9,585	9,601	
Non-financial assets		 				
Land and buildings	11,829	9,684	7,371	7,641	6,908	
Property, plant and equipment	5,216	5,467	3,175	3,116	3,254	
Intangibles	735	717	808	666	724	
Other non-financial assets	328	468	468	468	468	
Total non-financial assets	18,108	16,336	11,822	11,891	11,354	
Total assets	29,903	24,653	22,235	21,476	20,955	
LIABILITIES		 				
Payables		 				
Suppliers	6,054	4,213	4,213	4,213	4,213	
Other payables	11,624	13,122	12,431	14,081	15,956	
Total payables	17,678	17,335	16,644	18,294	20,169	
Provisions		 				
Employee provisions	15,550	14,019	14,519	14,519	14,519	
Other provisions	2,565	1,101	1,301	1,301	1,301	
Total provisions	18,115	15,120	15,820	15,820	15,820	
Total liabilities	35,793	32,455	32,464	34,114	35,989	
Net assets	(5,890)	(7,802)	(10,229)	(12,638)	(15,034)	
EQUITY		 				
Parent entity interest		 				
Contributed equity	5,959	8,372	10,271	12,187	14,114	
Reserves	18,479	18,479	18,479	18,479	18,479	
Retained surplus (accumulated deficit)	(30,328)	(34,653)	(38,979)	(43,304)	(47,627)	
Total parent entity interest	(5,890)	(7,802)	(10,229)	(12,638)	(15,034)	
Total equity	(5,890)	(7,802)	(10,229)	(12,638)	(15,034)	
Prepared on Australian Accounting Standards basis.

Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2015–16)
 	Retained earnings $’000	Asset revaluation reserve $’000	Contributed equity/
capital 
$’000	Total equity $’000	
Opening balance as at 1 July 2015					
Balance carried forward from previous period	(30,328)	18,479	5,959	(5,890)	
Adjustment for changes in accounting policies	–	–	–	–	
Adjusted opening balance	(30,328)	18,479	5,959	(5,890)	
Comprehensive income					
Surplus (deficit) for the period	(4,325)	–	–	(4,325)	
Total comprehensive income	(4,325)	–	–	(4,325)	
Transactions with owners					
Contributions by owners					
Departmental capital budget	–	–	2,413	2,413	
Sub-total transactions with owners	–	–	2,413	2,413	
Estimated closing balance 
as at 30 June 2016	(34,653)	18,479	8,372	(7,802)	
Closing balance attributable to the Australian Government	(34,653)	18,479	8,372	(7,802)	
Prepared on Australian Accounting Standards basis.

Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)
 	2014–15 Actual $’000	2015–16 Revised budget $’000	2016–17 Forward estimate $’000	2017–18 Forward estimate $’000	2018–19 Forward estimate $’000	
OPERATING ACTIVITIES		 				
Cash received		 				
Appropriations	86,174	77,073	78,528	77,739	78,159	
Sale of goods and rendering of services	8,882	8,084	8,295	7,092	7,124	
Net GST received	3,032	3,032	2,900	2,900	2,900	
Other 	–	–	230	230	230	
Total cash received	98,088	88,189	89,953	87,961	88,413	
Cash used		 				
Employees	51,217	51,217	51,553	52,547	53,278	
Suppliers	36,470	27,754	31,513	27,752	27,441	
Section 74 retained revenue receipts transferred to Official Public Account	8,882	8,084	6,317	7,092	7,124	
Other	620	620	570	570	570	
Total cash used	97,189	87,675	89,953	87,961	88,413	
Net cash from (used by) operating activities	899	514	–	–	–	
INVESTING ACTIVITIES		 				
Cash used		 				
Purchase of property, plant, equipment and intangibles	2,603	2,413	1,899	1,916	1,927	
Total cash used	2,603	2,413	1,899	1,916	1,927	
Net cash from (used by) investing activities	(2,603)	(2,413)	(1,899)	(1,916)	(1,927)	
FINANCING ACTIVITIES		 				
Cash received		 				
Contributed equity	1,925	1,903	1,899	1,916	1,927	
Total cash received	1,925	1,903	1,899	1,916	1,927	
Net cash from (used by) financing activities	1,925	1,903	1,899	1,916	1,927	
Net increase (decrease) in cash held	221	4	–	–	–	
Cash and cash equivalents at the beginning of the reporting period	135	356	360	360	360	
Cash and cash equivalents at the end of the reporting period	356	360	360	360	360	
Prepared on Australian Accounting Standards basis.

Table 3.2.5: Departmental capital budget statement (for the period ended 30 June)
 	2014–15 Actual $’000	2015–16 Revised budget $’000	2016–17 Forward estimate $’000	2017–18 Forward estimate $’000	2018–19 Forward estimate $’000	
NEW CAPITAL APPROPRIATIONS		 				
Capital budget—Act No. 1 (DCB)	1,925	1,903	1,899	1,916	1,927	
Total new capital appropriations	1,925	1,903	1,899	1,916	1,927	
Provided for:		 				
Purchase of non-financial assets	2,602	1,903	1,899	1,916	1,927	
Total items	2,602	1,903	1,899	1,916	1,927	
PURCHASE OF NON-FINANCIAL ASSETS		 				
Funded by capital appropriation—DCB(a)	2,173	2,413	1,899	1,916	1,927	
Total amount spent	2,173	2,413	1,899	1,916	1,927	
RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE		 				
Total purchases	2,173	2,413	1,899	1,916	1,927	
Total cash required to acquire assets	2,173	2,413	1,899	1,916	1,927	
Prepared on Australian Accounting Standards basis.
DCB = departmental capital budget.
(a) Does not include annual finance lease costs. Includes purchases from current and previous years’ DCBs.
Table 3.2.6: Statement of asset movements (budget year 2015–16)
 	Buildings $’000	Other property, plant & equipment $’000	Computer software & intangibles $’000	Total
 $’000	
As at 1 July 2015					
Gross book value 	19,936	6,700	3,083	29,719	
Accumulated depreciation/amortisation and impairment	(8,107)	(1,484)	(2,348)	(11,939)	
Opening net book balance	11,829	5,216	735	17,780	
CAPITAL ASSET ADDITIONS					
Estimated expenditure on new or replacement assets					
By purchase—appropriation ordinary annual services(a)	579	1,510	324	2,413	
Total additions	579	1,510	324	2,413	
Other movements	 	 	 	 	
Depreciation/amortisation expense	(2,724)	(1,259)	(342)	(4,325)	
Total other movements	(2,724)	(1,259)	(342)	(4,325)	
As at 30 June 2016					
Gross book value	20,515	8,210	3,407	32,132	
Accumulated depreciation/amortisation and impairment	(10,831)	(2,743)	(2,690)	(16,264)	
Closing net book balance	9,684	5,467	717	15,868	
Prepared on Australian Accounting Standards basis.
(a) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Act (No. 1) 2015–16 and Appropriation Bill (No. 3) 2015–16 for depreciation and amortisation expenses, departmental capital budgets or other operational expenses.
3.2.3	Notes to the financial statements
Basis of accounting
The budgeted financial statements have been prepared in accordance with the Public Governance, Performance and Accountability Act and Rules, Australian Accounting Standards and other authoritative pronouncements of the Australian Accounting Standards Board.
The financial statements for budget estimates are prepared on the same basis as the annual audited financial statements. The audited statements include a full set of notes to explain all the line items (available at www.cdpp.gov.au/publications). 
Revenue from government
Amounts appropriated are recognised as revenue, except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned. Appropriations receivable are recognised at their nominal amounts.
Employee expenses
Employee expenses consist of salaries, leave entitlements, redundancy expenses, superannuation and non-salary benefits.
Supplier expenses
Supplier expenses consist of administrative costs, consultants’ costs, travel expenses, property operating expenses and legal expenses.
Cash
Cash includes notes and coins held and any deposits held at call with a bank or other financial institution.
Assets
Assets are made up of cash, receivables, leasehold improvements and plant and equipment. All assets are held at fair value.
Liabilities
Liabilities are made up of employee salary and leave entitlement, property lease and make-good provisions and amounts owed to creditors.