Office of the Director of Public Prosecutions
Section 1: Entity overview and resources
1.1	Strategic direction statement
The Office of the Director of Public Prosecutions (DPP) was established under the Director of Public Prosecutions Act 1983 within the Attorney-General’s portfolio. The DPP is headed by a Director appointed for a statutory term of up to seven years.
The role of the DPP is to prosecute offences against Commonwealth law. The DPP is not an investigative agency. It prosecutes cases investigated by other agencies.
The DPP’s outcome is to contribute to a fair, safe and just society by delivering an effective, independent prosecution service in accordance with the Prosecution Policy of the Commonwealth.
Three strategic themes are identified for 2017–18 to 2020–21 to achieve this outcome within allocated resources:
•	providing an efficient and effective prosecution service 
•	engaging with partner agencies and stakeholders
•	investing in our people.
1.2	Entity resource statement
Table 1.1 shows the total funding from all sources available to the DPP for its operations and to deliver programs and services on behalf of the government. 
Table 1.1 is prepared on a resourcing (that is, appropriations and cash available) basis, while the outcome expenses table in section 2 and the financial statements in section 3 are prepared on an accrual basis.

Table 1.1: Entity resource statement—Budget estimates for 2017–18 as at Budget May 2017
 	2016–17 Estimated actual 
$’000	2017–18 Estimate
$’000	
DEPARTMENTAL	 	 	
Annual appropriations—ordinary annual services(a)	 	 	
Prior year appropriations available	15,665	14,322	
Departmental appropriation(b)	77,283	77,639	
s 74 retained revenue receipts(c)	7,392	7,424	
Departmental capital budget(d)	1,895	1,878	
Total net resourcing for entity	102,235	101,263	
 	 	 	
 	2016–17	2017–18	
Average staffing level (number)	410	390	
Prepared on a resourcing (that is, appropriations and cash available) basis.
Note: All figures are GST exclusive and may not match figures in the cash flow statement.
(a) Appropriation Bill (No. 1) 2017–18.
(b) Excludes the departmental capital budget.
(c) Estimated retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act 2013.
(d) Departmental capital budgets are not separately identified in Appropriation Bill (No. 1) and form part of ordinary annual services items. See Table 3.5 for further details. For accounting purposes, this amount is designated as ‘contributions by owners’.
1.3	Budget measures
Budget measures announced since the 2016–17 Mid-Year Economic and Fiscal Outlook (MYEFO) relating to the DPP are detailed in Budget Paper No. 2 and are summarised in Part 1 of Table 1.2. Other measures not previously reported in a portfolio statement are summarised in Part 2.
Table 1.2: Entity 2017–18 Budget measures
Part 1: Measures announced since the 2016–17 MYEFO
 	Program	2016–17 $’000	2017–18 $’000	2018–19 $’000	2019–20 $’000	2020–21 $’000	
Expense measures		 	 	 	 	 	
Public Service Modernisation Fund—agency sustainability(a)	1.1	 	 	 	 	 	
Departmental expenses		–	–	–	–	–	
Total expense measures		–	–	–	–	–	
Capital measures		 	 	 	 	 	
Public Service Modernisation Fund—agency sustainability(a)	1.1	 	 	 	 	 	
Departmental capital		–	–	–	–	–	
Total capital measures		–	–	–	–	–	
Prepared on a Government Finance Statistics (fiscal) basis. Figures displayed as a negative represent a decrease in funds, and figures displayed as a positive represent an increase in funds.
(a) This is a cross-portfolio measure. Funding of $1.994m will be provided over three years for departmental expenses and funding of $2.507m will be provided over two years for capital expenses.
Part 2: MYEFO measures and other measures not previously reported in a portfolio statement
 	Program	2016–17 $’000	2017–18 $’000	2018–19 $’000	2019–20 $’000	2020–21 $’000	
Expense measures		 	 	 	 	 	
Public Sector Transformation and the Efficiency Dividend(a)	1.1	 	 	 	 	 	
Departmental expenses		–	(1,208)	(2,012)	(2,355)	(755)	
Total expense measures		–	(1,208)	(2,012)	(2,355)	(755)	
Prepared on a Government Finance Statistics (fiscal) basis. Figures displayed as a negative represent a decrease in funds, and figures displayed as a positive represent an increase in funds.
(a) This is a cross-portfolio measure that was published in the 2016–17 Budget. The lead entity is the Department of Finance.
Section 2: Outcomes and planned performance
Government outcomes are the intended results, impacts or consequences of actions by the government on the Australian community. Commonwealth programs are the primary vehicle by which government entities achieve the intended results of their outcome statements. Entities are required to identify the programs that contribute to government outcomes over the budget and forward years.
The DPP’s outcome is described below together with its related program. 
Note
Performance reporting requirements in the Portfolio Budget Statements are part of the enhanced Commonwealth performance framework established by the Public Governance, Performance and Accountability Act 2013. It is anticipated that the performance criteria described in Portfolio Budget Statements will be read with broader information provided in an entity’s corporate plans and annual performance statements—included in annual reports—to provide an entity’s complete performance story.
The most recent corporate plan for the DPP can be found at https://www.cdpp.gov.au/about-us/strategic-directions.
The most recent annual performance statement can be found at https://www.cdpp.gov.au/about-us/2015-16-annual-report.

2.1	Budgeted expenses and performance for Outcome 1
Outcome 1: Contribute to a fair, safe and just society by delivering an effective, independent prosecution service in accordance with the Prosecution Policy of the Commonwealth	
Budgeted expenses for Outcome 1
Table 2.1 shows how much the DPP intends to spend (on an accrual basis) on achieving Outcome 1, broken down by program and departmental funding sources.
Table 2.1: Budgeted expenses for Outcome 1
 	2016–17 Estimated actual
$’000	2017–18
Budget
$’000	2018–19 Forward estimate
$’000	2019–20 Forward estimate
$’000	2020–21
Forward estimate
$’000	
Program 1.1: An independent service to prosecute alleged offences against the criminal law of the Commonwealth		 				
Departmental expenses		 				
Departmental appropriation	77,283	77,639	76,282	73,883	74,035	
s 74 retained revenue receipts(a)	7,392	7,424	7,460	3,750	3,750	
Expenses not requiring appropriation in the budget year(b)	4,839	4,839	5,032	5,253	4,548	
Total expenses for Outcome 1	89,514	89,902	88,774	82,886	82,333	
 			
 	2016–17	2017–18	
Average staffing level (number)	410	390	
Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the budget year as government priorities change.
(a) Estimated expenses incurred in relation to receipts retained under section 74 of the Public Governance, Performance and Accountability Act 2013.
(b) Expenses not requiring appropriation in the budget year are made up of services received free of charge, depreciation and amortisation expenses and write-down of debt liabilities.
Performance criteria for Outcome 1
Table 2.2 details the performance criteria for the program associated with Outcome 1. It also summarises how the program is delivered. 

Table 2.2: Performance criteria for Outcome 1
Outcome 1: Contribute to a fair, safe and just society by delivering an effective, independent prosecution service in accordance with the Prosecution Policy of the Commonwealth	
Program 1.1: An independent service to prosecute alleged offences against the criminal law of the Commonwealth	
Delivery	The DPP delivers a national prosecution service across the following crime types:
•	commercial, financial and corruption
•	revenue and benefits fraud
•	international assistance and specialist agencies
•	organised crime and counter-terrorism
•	illegal imports and exports
•	human exploitation and border protection.
This involves:
•	being fair, consistent and professional in everything we do
•	recognising, valuing and developing the knowledge, skills and commitment of our people
•	working with our partner agencies to assist them in advancing their goals and priorities 
•	treating victims of crime with courtesy, dignity and respect
•	providing information to the public about Commonwealth criminal law and prosecutions.	
Performance information	
Year	Performance criteria	Targets	
2016–17	Compliance in addressing the terms of the test for prosecution in the Prosecution Policy of the Commonwealth, namely the existence of a prima facie case, reasonable prospects of conviction and that prosecution is required in the public interest, when deciding to commence or continue a prosecution.	Expect to achieve 100%
(target: 100%)	
	Partner agency satisfaction with DPP service delivery. Quantitative and qualitative evidence is gathered about partner agency satisfaction with DPP service delivery. Characteristics evaluated include timeliness, relevance to partner agency business, responsiveness and level of communication. The results deliver a comprehensive evidence base to inform continuous improvement.	Biennial—achieved 83%
(target: 90%)	
	Prosecutions resulting in a conviction. The conviction/finding of guilt rate is calculated by taking the number of defendants convicted as a percentage of defendants convicted or acquitted. The calculation does not include defendants where the DPP discontinued the prosecution against them in its entirety or where a prosecution has commenced and the defendant failed to appear before a court. It does include findings of guilt that do not result in a conviction.	Expect to achieve 99%
(target: 90%)	
Table 2.2: Performance criteria for Outcome 1 (continued)
Program 1.1: An independent service to prosecute alleged offences against the criminal law of the Commonwealth (continued)	
Performance information	
Year	Performance criteria	Targets	
2017–18	Compliance in addressing the terms of the test for prosecution in the Prosecution Policy of the Commonwealth, namely the existence of a prima facie case, reasonable prospects of conviction and that prosecution is required in the public interest, when deciding to commence or continue a prosecution.	100% compliance with the Prosecution Policy of the Commonwealth	
	Partner agency satisfaction with DPP service delivery. Quantitative and qualitative evidence is gathered about partner agency satisfaction with DPP service delivery. Characteristics evaluated include timeliness, relevance to partner agency business, responsiveness and level of communication. The results deliver a comprehensive evidence base to inform continuous improvement.	90% partner agency satisfaction	
	Prosecutions resulting in a conviction. The conviction/finding of guilt rate is calculated by taking the number of defendants convicted as a percentage of defendants convicted or acquitted. The calculation does not include defendants where the DPP discontinued the prosecution against them in its entirety or where a prosecution has commenced and the defendant failed to appear before a court. It does include findings of guilt that do not result in a conviction.	90% of prosecutions resulting in a conviction	
2018–19 and beyond	Same as for 2017–18.	Same as for 2017–18.	
Purpose	To provide an independent prosecution service that contributes to the respect and maintenance of Commonwealth criminal law and public respect in the justice system through the prosecution of crimes.	

Section 3: Budgeted financial statements
This section presents budgeted financial statements that provide a comprehensive snapshot of entity finances for the 2017–18 Budget year, including the impact of budget measures and resourcing. 
3.1	Differences between entity resourcing and financial statements
There is no material difference between the entity resourcing and financial statements.
3.2	Analysis of budgeted financial statements
The DPP’s operating revenue has increased by $0.388m from 2016–17 to 2017–18. The increase is a combination of funding for the Public Service Modernisation Fund—agency sustainability measure, changes in wage and price indices and government savings measures.
The DPP is budgeting for a surplus of $3.000m in 2016–17, after excluding unfunded depreciation and amortisation expenses. The main reasons for the surplus are a delay in staff pay rise and accounting adjustments for movements in the government bond rate and the subleasing of surplus office space.

3.3	Budgeted financial statements tables
Table 3.1: Comprehensive income statement (showing net cost of services)
for the period ended 30 June
 	2016–17 Estimated actual $’000	2017–18 Budget $’000	2018–19 Forward estimate $’000	2019–20 Forward estimate $’000	2020–21 Forward estimate $’000	
EXPENSES		 				
Employee benefits	46,595	50,675	51,228	45,867	46,262	
Suppliers	35,024	34,332	32,458	31,710	31,467	
Depreciation and amortisation	4,325	4,325	4,518	4,739	4,034	
Other expenses	570	570	570	570	570	
Total expenses	86,514	89,902	88,774	82,886	82,333	
LESS: 		 				
OWN-SOURCE INCOME		 				
Own-source revenue		 				
Sale of goods and rendering of services	7,392	7,424	7,460	3,750	3,750	
Other	284	284	284	284	284	
Total own-source revenue	7,676	7,708	7,744	4,034	4,034	
Gains		 				
Other	230	230	230	230	230	
Total gains	230	230	230	230	230	
Total own-source income	7,906	7,938	7,974	4,264	4,264	
Net (cost of)/contribution by services	(78,608)	(81,964)	(80,800)	(78,622)	(78,069)	
Revenue from government	77,283	77,639	76,282	73,883	74,035	
Surplus/(deficit) attributable to the Australian Government	(1,325)	(4,325)	(4,518)	(4,739)	(4,034)	
Total comprehensive income/(loss) attributable to the Australian Government	(1,325)	(4,325)	(4,518)	(4,739)	(4,034)	
 						
Note: Impact of net cash appropriation arrangements	 	 	 	
	2016–17 $’000	2017–18 $’000	2018–19 $’000	2019–20 $’000	2020–21 $’000	
Total comprehensive income/(loss) excluding depreciation/amortisation expenses previously funded through revenue appropriations	3,000	–	–	–	–	
Less depreciation/amortisation expenses previously funded through revenue appropriations	4,325	4,325	4,518	4,739	4,034	
Total comprehensive income/(loss) as per the statement of comprehensive income	(1,325)	(4,325)	(4,518)	(4,739)	(4,034)	
Prepared on Australian Accounting Standards basis.

Table 3.2: Budgeted departmental balance sheet (as at 30 June)
 	2016–17 Estimated actual $’000	2017–18 Budget $’000	2018–19 Forward estimate $’000	2019–20 Forward estimate $’000	2020–21 Forward estimate $’000	
ASSETS		 				
Financial assets		 				
Cash and cash equivalents	360	360	360	360	360	
Trade and other receivables	14,982	15,332	12,480	10,036	8,681	
Total financial assets	15,342	15,692	12,840	10,396	9,041	
Non-financial assets		 				
Land and buildings	8,326	6,977	7,481	9,670	8,553	
Property, plant and equipment	4,476	5,185	5,707	6,009	5,110	
Intangibles	688	1,138	1,144	627	485	
Other non-financial assets	700	700	800	800	800	
Total non-financial assets	14,190	14,000	15,132	17,106	14,948	
Total assets	29,532	29,692	27,972	27,502	23,989	
LIABILITIES		 				
Payables		 				
Suppliers	6,574	5,826	5,690	5,601	5,588	
Other payables	6,837	7,389	6,868	7,846	6,612	
Total payables	13,411	13,215	12,558	13,447	12,200	
Provisions		 				
Employee provisions	15,025	15,836	16,742	18,300	18,470	
Other provisions	2,050	1,785	2,123	2,078	1,800	
Total provisions	17,075	17,621	18,865	20,378	20,270	
Total liabilities	30,486	30,836	31,423	33,825	32,470	
Net assets	(954)	(1,144)	(3,451)	(6,323)	(8,481)	
EQUITY		 				
Parent entity interest		 				
Contributed equity	9,757	13,892	16,103	17,970	19,846	
Reserves	18,479	18,479	18,479	18,479	18,479	
Retained surplus/(accumulated deficit)	(29,190)	(33,515)	(38,033)	(42,772)	(46,806)	
Total parent entity interest	(954)	(1,144)	(3,451)	(6,323)	(8,481)	
Total equity	(954)	(1,144)	(3,451)	(6,323)	(8,481)	
Prepared on Australian Accounting Standards basis.

Table 3.3: Departmental statement of changes in equity—summary of movement (budget year 2017–18)
 	Retained earnings $’000	Asset revaluation reserve $’000	Contributed equity/
capital 
$’000	Total equity $’000	
Opening balance as at 1 July 2017					
Balance carried forward from previous period	(29,190)	18,479	9,757	(954)	
Adjustment for changes in accounting policies	–	–	–	–	
Adjusted opening balance	(29,190)	18,479	9,757	(954)	
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	–	–	4,135	4,135	
Sub-total transactions with owners	–	–	4,135	4,135	
Estimated closing balance 
as at 30 June 2018	(33,515)	18,479	13,892	(1,144)	
Closing balance attributable to the 
Australian Government	(33,515)	18,479	13,892	(1,144)	
Prepared on Australian Accounting Standards basis.

Table 3.4: Budgeted departmental statement of cash flows (for the period ended 30 June)
 	2016–17 Estimated actual $’000	2017–18 Budget $’000	2018–19 Forward estimate $’000	2019–20 Forward estimate $’000	2020–21 Forward estimate $’000	
OPERATING ACTIVITIES		 				
Cash received		 				
Appropriations	85,577	83,713	86,669	80,150	79,213	
Sale of goods and rendering of services	7,439	7,424	7,460	3,750	3,750	
Net GST received	2,900	2,900	2,900	2,900	2,900	
Other 	230	230	230	230	230	
Total cash received	96,146	94,267	97,259	87,030	86,093	
Cash used		 				
Employees	51,322	49,950	50,355	45,426	46,114	
Suppliers	36,576	36,323	38,874	37,284	35,659	
s 74 retained revenue receipts transferred to Official Public Account	7,392	7,424	7,460	3,750	3,750	
Other	570	570	570	570	570	
Total cash used	95,860	94,267	97,259	87,030	86,093	
Net cash from/(used by) operating activities	286	–	–	–	–	
INVESTING ACTIVITIES		 				
Cash used		 				
Purchase of property, plant and equipment and intangibles	2,911	4,135	2,116	1,867	1,876	
Total cash used	2,911	4,135	2,116	1,867	1,876	
Net cash from/(used by) investing activities	(2,911)	(4,135)	(2,116)	(1,867)	(1,876)	
FINANCING ACTIVITIES		 				
Cash received		 				
Contributed equity	2,911	4,135	2,116	1,867	1,876	
Total cash received	2,911	4,135	2,116	1,867	1,876	
Net cash from/(used by) financing activities	2,911	4,135	2,116	1,867	1,876	
Net increase/(decrease) in cash held	286	–	–	–	–	
Cash and cash equivalents at the beginning of the reporting period	74	360	360	360	360	
Cash and cash equivalents at the end of the reporting period	360	360	360	360	360	
Prepared on Australian Accounting Standards basis.

Table 3.5: Departmental capital budget statement (for the period ended 30 June)
 	2016–17 Estimated actual $’000	2017–18 Budget $’000	2018–19 Forward estimate $’000	2019–20 Forward estimate $’000	2020–21 Forward estimate $’000	
NEW CAPITAL APPROPRIATIONS		 				
Capital budget—Bill 1 (DCB)	1,895	4,135	2,116	1,867	1,876	
Total new capital appropriations	1,895	4,135	2,116	1,867	1,876	
Provided for:		 				
Purchase of non-financial assets	1,895	4,135	2,116	1,867	1,876	
Total items	1,895	4,135	2,116	1,867	1,876	
PURCHASE OF NON-FINANCIAL ASSETS		 				
Funded by capital appropriation—DCB(a)	2,911	4,135	2,116	1,867	1,876	
Total purchases of non-financial assets	2,911	4,135	2,116	1,867	1,876	
RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE		 				
Total purchases	2,911	4,135	2,116	1,867	1,876	
Total cash used to acquire assets	2,911	4,135	2,116	1,867	1,876	
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 3.6: Statement of asset movements (budget year 2017–18)
 	Buildings $’000	Other property, plant & equipment $’000	Computer software & intangibles $’000	Total 
$’000	
As at 1 July 2017					
Gross book value 	16,612	8,242	3,621	28,475	
Accumulated depreciation/amortisation and impairment	(8,286)	(3,766)	(2,933)	(14,985)	
Opening net book balance	8,326	4,476	688	13,490	
CAPITAL ASSET ADDITIONS					
Estimated expenditure on new or replacement assets					
By purchase—appropriation ordinary annual services(a)	1,375	1,968	792	4,135	
Total additions	1,375	1,968	792	4,135	
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 2018					
Gross book value	17,987	10,210	4,413	32,610	
Accumulated depreciation/amortisation and impairment	(11,010)	(5,025)	(3,275)	(19,310)	
Closing net book balance	6,977	5,185	1,138	13,300	
Prepared on Australian Accounting Standards basis.
(a) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Bill (No. 1) 
2017–18 for depreciation and amortisation expenses, departmental capital budgets or other operational expenses.