Office of the Director of Public Prosecutions
Section 1: Agency overview and resources
1.1	Strategic direction
The strategic direction statement for the Office of the Director of Public Prosecutions can be found in the 2013–14 Portfolio Budget Statements. There has been no change to the DPP’s strategic direction as a result of Additional Estimates.
1.2	Agency resource statement
The agency resource statement details the resourcing for the DPP at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2013–14 budget year, including variations through Appropriation Bills No. 3 and 4. 
Table 1.1: Agency resource statement—additional estimates for 2013–14 as at Additional Estimates February 2014
 	 	 	 	 	 	Total 	 	
		Estimate		Proposed		estimate at	Total	
		as at		Additional		Additional	available	
		Budget	+	Estimates	=	Estimates	appropriation	
		2013–14		2013–14		2013–14	2012–13	
		$’000	 	$’000	 	$’000	$’000	
ORDINARY ANNUAL SERVICES1						 		
Departmental appropriation						 		
Prior year departmental						 		
appropriation2		68,146		(55,658)		12,488	68,146	
Departmental appropriation3		81,794		(156)		81,638	91,087	
s 31 relevant agency receipts4		3,450		–		3,450	3,450	
Total ordinary annual services		153,390	 	(55,814)	 	97,576	162,683	
OTHER SERVICES5						 		
Departmental non-operating						 		
Equity injections		–		4,000		4,000	–	
Total other services 		–	 	4,000	 	4,000	–	
Total available annual 						 		
appropriations		153,390	 	(51,814)	 	101,576	162,683	
Total net resourcing for agency	 	153,390	 	(51,814)	 	101,576	162,683	
All figures are GST exclusive.
1. Appropriation Act (No. 1) 2013–14 and Appropriation Bill (No. 3) 2013–14.
2. The reduction in prior year departmental appropriation of $55.658m represents amounts repealed under the Statute Stocktake (Appropriations) Act 2013. Of this amount, $4.000m has been reappropriated as an equity injection in 2013–14 (see Table 1.4).
3. Includes an amount of $2.677m in 2013–14 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’.
4. Section 31 relevant agency receipts—estimate.
5. Appropriation Act (No. 2) 2013–14 and Appropriation Bill (No. 4) 2013–14.
1.3	Agency measures table
Table 1.2 summarises new government measures taken since the 2013–14 Budget.
Table 1.2: Agency 2013–14 measures since Budget
 	 	2013–14	2014–15	2015–16	2016–17	
	Programme	$’000	$’000	$’000	$’000	
Expense measures		 	 	 	 	
Public service efficiencies1	1.1	 	 	 	 	
Departmental expenses		(63)	(294)	(369)	(422)	
Reforms to APS management and efficient procurement of agency software	1.1	 	 	 		
Departmental expenses		(93)	(143)	(218)	(190)	
Temporary increase in the efficiency dividend	1.1	 		 		
Departmental expenses		–	(809)	(1,736)	(2,709)	
Total expense measures		(156)	(1,246)	(2,323)	(3,321)	
Prepared on a Government Finance Statistics (fiscal) basis.
1. Measure announced in the 2013–14 Budget but not previously reported in a portfolio statement.
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 2013–14 Budget in Appropriation Bill No. 3. Table 1.4 details additional estimates or variations through other factors, such as parameter adjustments.
Table 1.3: Additional estimates and variations to outcomes from measures since 2013–14 Budget
 	Programme	2013–14	2014–15	2015–16	2016–17	
	impacted	$’000	$’000	$’000	$’000	
OUTCOME 1						
Decrease in estimates (departmental)						
Public service efficiencies	1.1	(63)	(294)	(369)	(422)	
Reforms to APS management and efficient procurement of agency software	1.1	(93)	(143)	(218)	(190)	
Temporary increase in the efficiency dividend	1.1	–	(809)	(1,736)	(2,709)	
Net impact on estimates		 	 	 	 	
for Outcome 1 (departmental)		(156)	(1,246)	(2,323)	(3,321)	

Table 1.4: Additional estimates and variations to outcomes from other variations
 	Programme	2013–14	2014–15	2015–16	2016–17	
	impacted	$’000	$’000	$’000	$’000	
OUTCOME 1						
Increase in estimates (departmental)						
Reappropriation of amounts repealed under the Statute Stocktake (Appropriations) Act 2013	1.1	4,000	–	–	–	
Decrease in estimates (departmental)						
Changes in wage and price indices1	1.1	–	(230)	(362)	(438)	
Net impact on estimates		 	 	 	 	
for Outcome 1 (departmental)		4,000	(230)	(362)	(438)	
1. Consolidated into a single line item for internal consistency and to improve readability.
1.5	Breakdown of additional estimates by appropriation bill
The following tables detail the additional estimates sought for the DPP through Appropriation Bills Nos. 3 and 4.
Table 1.5: Appropriation Bill (No. 3) 2013–14
 	2012–13	2013–14	2013–14	Additional	Reduced	
	Available1	Budget	Revised	Estimates	Estimates	
	$’000	$’000	$’000	$’000	$’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	91,087	81,794	81,638	–	(156)	
Total departmental	91,087	81,794	81,638	–	(156)	
1. 2012–13 available appropriation is included to allow a comparison of this year’s appropriation with what was made available for use in the previous year. 
Table 1.6: Appropriation Bill (No. 4) 2013–14
 	2012–13	2013–14	2013–14	Additional	Reduced	
	Available1	Budget	Revised	Estimates	Estimates	
	$’000	$’000	$’000	$’000	$’000	
Non-operating				 		
Equity injections	–	–	4,000	4,000	–	
Total non-operating	–	–	4,000	4,000	–	
1. 2012–13 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 2013–14 Portfolio Budget Statements.
Outcome 1
Outcome 1 strategy
There are no changes to the strategy for Outcome 1 as reported in the 2013–14 Portfolio Budget Statements.
Table 2.1: Budgeted expenses and resources 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	 	2013–14	
	2012–13	Revised	
	Actual	estimated	
	expenses	expenses	
	$’000	$’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 appropriation1	94,113	82,411	
Expenses not requiring appropriation in the budget year2	5,001	5,316	
Total expenses for Outcome 1	99,114	87,727	
		 	
 	 2012–13	 2013–14	
Average staffing level (number)	500	423	
1. Departmental appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 & Bill No. 3)’ and ‘Revenue from independent sources (s 31)’. 
2. Expenses not requiring appropriation in the budget year are made up of services received free of charge, depreciation and amortisation.
Programme 1.1 expenses
 	 	2013–14	2014–15	2015–16	2016–17	
	2012–13	Revised	Forward	Forward	Forward	
	Actual	budget	year 1	year 2	year 3	
 	$’000	$’000	$’000	$’000	$’000	
Annual departmental expenses		 				
Ordinary annual services	90,704	78,961	76,784	72,663	72,385	
Revenue from independent sources (s 31)	3,409	3,450	3,450	3,450	3,450	
Expenses not requiring appropriation in		 				
the budget year1	5,001	5,316	5,312	5,309	5,302	
Total programme expenses 	99,114	87,727	85,546	81,422	81,137	
1. Expenses not requiring appropriation in the budget year are made up of services received free of charge, depreciation and amortisation.
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
The DPP’s budgeted operating revenue for 2013–14 has decreased by $0.156m since the 2013–14 Portfolio Budget Statements (from $82.567m to $82.411m). The net decrease is due to:
•	savings of $0.063m from the public service efficiencies measure 
•	savings of $0.093m from the reforms to APS management and efficient procurement of agency software measure.
The DPP received approval to have $4.000m reappropriated from amounts repealed under the Statute Stocktake (Appropriations) Act 2013.

3.2.2	Budgeted financial statements
Table 3.2.1: Budgeted departmental comprehensive income statement (showing net cost of services)
 	 	Revised	Forward	Forward	Forward	
	Actual	budget	estimate	estimate	estimate	
	2012–13	2013–14	2014–15	2015–16	2016–17	
	$’000	$’000	$’000	$’000	$’000	
EXPENSES		 				
Employee benefits	57,759	49,849	48,545	46,011	45,737	
Suppliers	32,489	32,506	31,633	30,046	30,042	
Depreciation and amortisation	4,729	4,802	4,798	4,795	4,788	
Write-down and impairment of assets	157	–	–	–	–	
Other expenses	2,099	570	570	570	570	
Total expenses	97,233	87,727	85,546	81,422	81,137	
LESS: 		 				
OWN-SOURCE INCOME		 				
Own-source revenue		 				
Sale of goods and rendering of services	3,409	3,450	3,450	3,450	3,450	
Other revenue	215	434	434	434	434	
Total own-source revenue	3,624	3,884	3,884	3,884	3,884	
Gains		 				
Sale of assets	2	–	–	–	–	
Other gains	306	80	80	80	80	
Total gains	308	80	80	80	80	
Total own-source income	3,932	3,964	3,964	3,964	3,964	
Net cost of (contribution by)		 				
services	93,301	83,763	81,582	77,458	77,173	
Revenue from government	90,704	78,961	76,784	72,663	72,385	
Surplus (deficit) 	(2,597)	(4,802)	(4,798)	(4,795)	(4,788)	
OTHER COMPREHENSIVE INCOME		 				
Items not subject to subsequent						
reclassification to profit or loss						
Changes in asset revaluation surplus	4,147	–	–	–	–	
Total other comprehensive income	4,147	–	–	–	–	
Total comprehensive income (loss) 	1,550	(4,802)	(4,798)	(4,795)	(4,788)	
						
Note: Impact of net cash appropriation arrangements	 	 	 	
	2012–13	2013–14	2014–15	2015–16	2016–17	
	$’000	$’000	$’000	$’000	$’000	
Total comprehensive income (loss)		 				
excluding depreciation/amortisation		 				
expenses previously funded through		 				
revenue appropriations	6,279	–	–	–	–	
Less depreciation/amortisation expenses		 				
previously funded through revenue		 				
appropriations	4,729	4,802	4,798	4,795	4,788	
Total comprehensive income (loss)		 				
as per the statement of		 				
comprehensive income	1,550	(4,802)	(4,798)	(4,795)	(4,788)	
Prepared on Australian Accounting Standards basis.

Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)
 	 	Revised	Forward	Forward	Forward	
	Actual	budget	estimate	estimate	estimate	
	2012–13	2013–14	2014–15	2015–16	2016–17	
	$’000	$’000	$’000	$’000	$’000	
ASSETS		 				
Financial assets		 				
Cash and cash equivalents	216	230	230	230	230	
Trade and other receivables	68,609	16,799	16,799	16,799	16,799	
Total financial assets	68,825	17,029	17,029	17,029	17,029	
Non-financial assets		 				
Land and buildings	8,423	8,423	8,405	8,366	8,311	
Property, plant and equipment	6,985	6,985	6,981	6,974	6,963	
Intangibles	979	979	979	979	979	
Other non-financial assets	197	198	198	198	198	
Total non-financial assets	16,584	16,585	16,563	16,517	16,451	
Total assets	85,409	33,614	33,592	33,546	33,480	
LIABILITIES		 				
Payables		 				
Suppliers	4,749	4,678	4,678	4,678	4,678	
Other payables	1,653	1,658	1,658	1,658	1,658	
Total payables	6,402	6,336	6,336	6,336	6,336	
Interest-bearing liabilities		 				
Other interest-bearing liabilities	777	777	777	777	777	
Total interest-bearing liabilities	777	777	777	777	777	
Provisions		 				
Employee provisions	17,645	17,345	17,405	17,967	18,546	
Other provisions	4,273	4,273	4,273	4,273	4,273	
Total provisions	21,918	21,618	21,678	22,240	22,819	
Total liabilities	29,097	28,731	28,791	29,353	29,932	
Net assets	56,312	4,883	4,801	4,193	3,548	
EQUITY		 				
Parent entity interest		 				
Contributed equity	(2,643)	6,677	1,924	1,885	1,838	
Reserves	18,479	18,479	18,479	18,479	18,479	
Retained surplus (accumulated deficit)	40,476	(20,273)	(15,602)	(16,171)	(16,769)	
Total parent entity interest	56,312	4,883	4,801	4,193	3,548	
Total equity	56,312	4,883	4,801	4,193	3,548	
Prepared on Australian Accounting Standards basis.

Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2013–14)
 	 	Asset	Contributed	 	
	Retained	revaluation	equity/	Total	
	earnings	reserve	capital	equity	
	$’000	$’000	$’000	$’000	
Opening balance as at 1 July 2013					
Balance carried forward from					
previous period	40,476	18,479	(2,643)	56,312	
Adjustment for changes in					
accounting policies	–	–	–	–	
Adjusted opening balance	40,476	18,479	(2,643)	56,312	
Comprehensive income					
Surplus (deficit) for the period	(4,802)	–	–	(4,802)	
Total comprehensive income	(4,802)	–	–	(4,802)	
Transactions with owners					
Contributions by owners					
Equity injection—appropriation	–	–	4,000	4,000	
Departmental capital budget	–	–	2,677	2,677	
Other	(55,947)	–	2,643	(53,304)	
Sub-total transactions with owners	(55,947)	–	9,320	(46,627)	
Estimated closing balance	 	 	 	 	
as at 30 June 2014	(20,273)	18,479	6,677	4,883	
Closing balance	(20,273)	18,479	6,677	4,883	
Prepared on Australian Accounting Standards basis.

Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)
 	 	Revised	Forward	Forward	Forward	
	Actual	budget	estimate	estimate	estimate	
	2012–13	2013–14	2014–15	2015–16	2016–17	
	$’000	$’000	$’000	$’000	$’000	
OPERATING ACTIVITIES		 				
Cash received		 				
Appropriations	90,412	77,256	75,195	69,730	69,772	
Sale of goods and rendering of services	3,596	3,450	3,450	3,450	3,450	
Net GST received	2,973	2,979	2,880	2,933	3,183	
Other 	249	3,068	2,967	514	434	
Total cash received	97,230	86,753	84,492	76,627	76,839	
Cash used		 				
Employees	59,202	51,984	51,136	47,983	43,477	
Suppliers	31,468	34,185	32,786	28,074	32,792	
Other	6,300	570	570	570	570	
Total cash used	96,970	86,739	84,492	76,627	76,839	
Net cash from (used by)	 	 	 	 	 	
operating activities	260	14	–	–	–	
INVESTING ACTIVITIES		 				
Cash received		 				
Proceeds from sales of property,		 				
plant and equipment	2	–	–	–	–	
Total cash received	2	–	–	–	–	
Cash used		 				
Purchase of property, plant,		 				
equipment and intangibles	647	2,677	1,924	1,911	1,916	
Total cash used	647	2,677	1,924	1,911	1,916	
Net cash from (used by)	 	 	 	 	 	
investing activities	(645)	(2,677)	(1,924)	(1,911)	(1,916)	
FINANCING ACTIVITIES		 				
Cash received		 				
Contributed equity	383	2,677	1,924	1,911	1,916	
Total cash received	383	2,677	1,924	1,911	1,916	
Net cash used by	 	 	 	 	 	
financing activities	383	2,677	1,924	1,911	1,916	
Net increase (decrease)	 	 	 	 	 	
in cash held	(2)	14	–	–	–	
Cash and cash equivalents at the		 				
beginning of the reporting period	218	216	230	230	230	
Cash and cash equivalents at the 	 	 	 	 	 	
end of the reporting period	216	230	230	230	230	
Prepared on Australian Accounting Standards basis.

Table 3.2.5: Departmental capital budget statement
 	 	Revised	Forward	Forward	Forward	
	Actual	budget	estimate	estimate	estimate	
	2012–13	2013–14	2014–15	2015–16	2016–17	
	$’000	$’000	$’000	$’000	$’000	
NEW CAPITAL APPROPRIATIONS		 				
Capital budget—Act No. 1 (DCB)	383	2,677	1,924	1,911	1,916	
Equity injections—Act No. 2	–	4,000	–	–	–	
Total new capital appropriations	383	6,677	1,924	1,911	1,916	
Provided for:		 				
Purchase of non-financial assets	383	2,677	1,924	1,911	1,916	
Other items	–	4,000	–	–	–	
Total items	383	6,677	1,924	1,911	1,916	
PURCHASE OF NON-FINANCIAL		 				
ASSETS		 				
Funded by capital appropriations1	–	4,000	–	–	–	
Funded by capital appropriation—DCB2	527	2,677	1,924	1,911	1,916	
Total amount spent	527	6,677	1,924	1,911	1,916	
RECONCILIATION OF CASH		 				
USED TO ACQUIRE ASSETS		 				
TO ASSET MOVEMENT TABLE		 				
Total purchases	647	2,677	1,924	1,911	1,916	
Total cash used to	 	 	 	 	 	
acquire assets	647	2,677	1,924	1,911	1,916	
Consistent with information contained in the statement of asset movements and the budgeted statement of cash flows.
DCB = departmental capital budget.
1. Includes both current and prior Act No. 2 and Bills Nos. 4 and 6 appropriations and special capital appropriations.
2. Does not include annual finance lease costs. Includes purchases from current and previous years’ DCBs.

Table 3.2.6: Statement of asset movements (2013–14)
 	 	Other	 	 	
		property,	Computer		
		plant &	software &		
	Buildings	equipment	intangibles	Total	
	$’000	$’000	$’000	$’000	
As at 1 July 2013					
Gross book value 	8,982	8,360	2,955	20,297	
Accumulated depreciation/ 					
amortisation and impairment	–	(233)	(1,552)	(1,785)	
Opening net book balance	8,982	8,127	1,403	18,512	
CAPITAL ASSET ADDITIONS					
Estimated expenditure on					
new or replacement assets					
By purchase—appropriation 					
ordinary annual services1	2,188	472	17	2,677	
Total additions	2,188	472	17	2,677	
OTHER MOVEMENTS	 	 	 	 	
Depreciation/amortisation expense	(2,747)	(1,614)	(441)	(4,802)	
Other	(2,778)	(602)	(22)	(3,402)	
Total other movements	(5,525)	(2,216)	(463)	(8,204)	
As at 30 June 2014					
Gross book value	8,392 	8,230 	2,950 	19,572	
Accumulated depreciation/					
amortisation and impairment	31	(1,245)	(1,971)	(3,185)	
Closing net book balance	8,423	6,985	979	16,387	
Prepared on Australian Accounting Standards basis.
1. ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Act (No. 1) 2013–14 and Appropriation Bill (No. 3) 2013–14 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 on an accrual accounting basis, having regard to Statements of Accounting Concepts, and in accordance with the Finance Minister’s Orders, 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 line items (available at www.cdpp.gov.au/Publications/AnnualReports). 
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.