Office of the Director of Public Prosecutions
Section 1: Entity overview and resources
1.1	Strategic direction
The strategic direction statement for the Office of the Director of Public Prosecutions (DPP) can be found in the 2014–15 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 2014–15 budget year, including variations through Appropriation Bill No. 3. 
Table 1.1: Entity resource statement—additional estimates for 2014–15 as at Additional Estimates February 2015
 	 	 	 	 	Total 	 	
	Estimate		Proposed		estimate at	Total	
	as at		Additional		Additional	available	
	Budget	+	Estimates	=	Estimates	appropriation	
	2014–15		2014–15		2014–15	2013–14	
	$’000	 	$’000	 	$’000	$’000	
ORDINARY ANNUAL					 		
SERVICES(1)					 		
Departmental appropriation					 		
Prior year departmental					 		
appropriation(2)	9,993		–		9,993	12,488	
Departmental appropriation(3)	78,660		980		79,640	85,823	
s 74 retained revenue receipts(4)	3,450		–		3,450	4,258	
Total ordinary annual services	92,103	 	980	 	93,083	102,569	
Total available annual 					 		
appropriations	92,103	 	980	 	93,083	102,569	
SPECIAL ACCOUNTS					 		
Opening balance	–		–		–	–	
Receipts	–		–		–	–	
Total special accounts	–	 	–	 	–	–	
Total net resourcing for entity	92,103	 	980	 	93,083	102,569	
All figures are GST exclusive.
(1) Appropriation Act (No. 1) 2014–15 and Appropriation Bill (No. 3) 2014–15.
(2) Estimated adjusted balance carried forward from previous year for annual appropriations.
(3) Includes an amount of $1.925m in 2014–15 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) Estimated retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act 2013.
1.3	Entity measures table
Table 1.2 summarises new government measures taken since the 2014–15 Budget. 
Table 1.2: Entity 2014–15 measures since Budget
 		2014–15	2015–16	2016–17	2017–18	
	Programme	$’000	$’000	$’000	$’000	
Expense measures		 	 	 	 	
Funding for pre-existing measures affecting the public sector	1.1					
Departmental expenses		980	–	–	–	
National Security—additional 
counter-terrorism funding	1.1	 	 	 	 	
Departmental expenses		–	908	1,152	1,063	
Total expense measures		980	908	1,152	1,063	
Prepared on a Government Finance Statistics (fiscal) basis.
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 2014–15 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 2014–15 Budget
 	Programme	2014–15	2015–16	2016–17	2017–18	
	impacted	$’000	$’000	$’000	$’000	
OUTCOME 1						
Increase in estimates (departmental)						
Funding for pre-existing measures affecting the public sector	1.1	980	–	–	–	
National Security—additional 
counter-terrorism funding	1.1	–	908	1,152	1,063	
Net impact on estimates		 	 	 	 	
for Outcome 1 (departmental)	 	980	908	1,152	1,063	
Table 1.4: Additional estimates and variations to outcomes from other variations
 	Programme	2014–15	2015–16	2016–17	2017–18	
	impacted	$’000	$’000	$’000	$’000	
OUTCOME 1						
Decrease in estimates (departmental)						
Changes in wage and price indices	1.1	–	(143)	(142)	(214)	
Net impact on estimates		 	 	 	 	
for Outcome 1 (departmental)	 	–	(143)	(142)	(214)	
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) 2014–15
 	2013–14	2014–15	2014–15	Additional	Reduced	
	Available(1)	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	81,638	78,660	79,640	980	–	
Total departmental	81,638	78,660	79,640	980	–	
(1) 2013–14 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 2014–15 Portfolio Budget Statements.
Outcome 1
Outcome 1 strategy
There are no changes to the strategy for Outcome 1 as reported in the 2014–15 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	
	2013–14	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 appropriation(1)	82,302	81,165	
Expenses not requiring appropriation in the budget year(2)	7,103	5,442	
Total expenses for Outcome 1	89,405	86,607	
 	 	 	
 	 2013–14	 2014–15	
Average staffing level (number)	452	407	
(1) Departmental appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 & Bill No. 3)’ and ‘s 74 retained revenue receipts’.
(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
 	 	2014–15	2015–16	2016–17	2017–18	
	2013–14	Revised	Forward	Forward	Forward	
	Actual	budget	year 1	year 2	year 3	
 	$’000	$’000	$’000	$’000	$’000	
Annual departmental expenses		 				
Ordinary annual services						
(Appropriation Act No. 1 & Bill No. 3)	78,961	77,715	73,341	73,124	73,670	
s 74 retained revenue receipts	3,341	3,450	3,450	3,450	3,450	
Expenses not requiring appropriation in		 				
the budget year(1)	7,103	5,442	5,534	5,422	5,526	
Total programme expenses 	89,405	86,607	82,325	81,996	82,646	
(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
Changes to the DPP’s operating revenue since the 2014–15 Portfolio Budget Statements are due to:
•	an increase in 2014–15 of $0.980m for additional funding for pre-existing measures affecting the public sector
•	additional counter-terrorism funding; funding is ongoing from 1 July 2015
•	indexation changes across the forward years.

3.2.2	Budgeted financial statements
Table 3.2.1: Budgeted departmental comprehensive income statement (showing net cost of services) for the period ended 30 June
 	 	Revised	Forward	Forward	Forward	
	Actual	budget	estimate	estimate	estimate	
	2013–14	2014–15	2015–16	2016–17	2017–18	
	$’000	$’000	$’000	$’000	$’000	
EXPENSES		 				
Employee benefits	54,291	49,923	46,962	46,746	47,267	
Suppliers	33,538	31,186	29,773	29,772	29,797	
Depreciation and amortisation	6,838	4,928	5,020	4,908	5,012	
Write-down and impairment of assets	1,186	–	–	–	–	
Other expenses	1,037	570	570	570	570	
Total expenses	96,890	86,607	82,325	81,996	82,646	
LESS: 		 				
OWN-SOURCE INCOME		 				
Own-source revenue		 				
Sale of goods and rendering of services	3,341	3,450	3,450	3,450	3,450	
Other revenue	265	514	514	514	514	
Total own-source revenue	3,606	3,964	3,964	3,964	3,964	
Gains		 				
Other gains	731	–	–	–	–	
Total gains	731	–	–	–	–	
Total own-source income	4,337	3,964	3,964	3,964	3,964	
Net cost of (contribution by)		 				
services	92,553	82,643	78,361	78,032	78,682	
Revenue from government	79,117	77,715	73,341	73,124	73,670	
Surplus (deficit)	(13,436)	(4,928)	(5,020)	(4,908)	(5,012)	
OTHER COMPREHENSIVE INCOME		 				
Items not subject to subsequent		 				
reclassification to profit or loss		 				
Changes in asset revaluation surplus	–	–	–	–	–	
Total other comprehensive income	–	–	–	–	–	
Total comprehensive income (loss)	(13,436)	(4,928)	(5,020)	(4,908)	(5,012)	
						
Note: Impact of net cash appropriation arrangements	 	 	 	
	2013–14	2014–15	2015–16	2016–17	2017–18	
	$’000	$’000	$’000	$’000	$’000	
Total comprehensive income (loss)		 				
excluding depreciation/amortisation		 				
expenses previously funded through		 				
revenue appropriations	(6,598)	–	–	–	–	
Less depreciation/amortisation expenses		 				
previously funded through revenue		 				
appropriations	6,838	4,928	5,020	4,908	5,012	
Total comprehensive income (loss)		 				
as per the statement of		 				
comprehensive income	(13,436)	(4,928)	(5,020)	(4,908)	(5,012)	
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	
	2013–14	2014–15	2015–16	2016–17	2017–18	
	$’000	$’000	$’000	$’000	$’000	
ASSETS		 				
Financial assets		 				
Cash and cash equivalents	135	230	230	230	230	
Trade and other receivables	14,000	11,136	13,396	13,396	13,396	
Total financial assets	14,135	11,366	13,626	13,626	13,626	
Non-financial assets		 				
Land and buildings	13,170	10,651	6,246	6,112	6,868	
Property, plant and equipment	4,984	3,315	5,006	4,991	4,791	
Intangibles	821	281	1,773	1,723	1,582	
Other non-financial assets	358	358	358	358	358	
Total non-financial assets	19,333	14,605	13,383	13,184	13,599	
Total assets	33,468	25,971	27,009	26,810	27,225	
LIABILITIES		 				
Payables		 				
Suppliers	6,706	2,611	2,611	2,611	2,611	
Other payables	1,919	4,670	4,670	4,670	4,670	
Total payables	8,625	7,281	7,281	7,281	7,281	
Interest-bearing liabilities		 				
Other interest-bearing liabilities	9,843	2,547	2,547	2,547	2,547	
Total interest-bearing liabilities	9,843	2,547	2,547	2,547	2,547	
Provisions		 				
Employee provisions	17,141	17,657	18,219	18,798	18,798	
Other provisions	3,656	3,294	3,294	3,294	3,294	
Total provisions	20,797	20,951	21,513	22,092	22,092	
Total liabilities	39,265	30,779	31,341	31,920	31,920	
Net assets	(5,797)	(4,808)	(4,332)	(5,110)	(4,695)	
EQUITY		 				
Parent entity interest		 				
Contributed equity	4,034	3,282	5,945	7,850	9,778	
Reserves	18,479	18,479	18,479	18,479	18,479	
Retained surplus (accumulated deficit)	(28,310)	(26,569)	(28,756)	(31,439)	(32,952)	
Total parent entity interest	(5,797)	(4,808)	(4,332)	(5,110)	(4,695)	
Total equity	(5,797)	(4,808)	(4,332)	(5,110)	(4,695)	
Prepared on Australian Accounting Standards basis.

Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2014–15)
 	 	Asset	Contributed	 	
	Retained	revaluation	equity/	Total	
	earnings	reserve	capital	equity	
	$’000	$’000	$’000	$’000	
Opening balance as at 1 July 2014					
Balance carried forward from					
previous period	(28,310)	18,479	4,034	(5,797)	
Adjustment for changes in					
accounting policies	–	–	–	–	
Adjusted opening balance	(28,310)	18,479	4,034	(5,797)	
Comprehensive income					
Surplus (deficit) for the period	(4,928)	–	–	(4,928)	
Total comprehensive income	(4,928)	–	–	(4,928)	
Transactions with owners					
Distributions to owners					
Departmental capital budget	–	–	1,925	1,925	
Other	6,669	–	(2,677)	3,992	
Sub-total transactions with owners	6,669	–	(752)	5,917	
Estimated closing balance	 	 	 	 	
as at 30 June 2015	(26,569)	18,479	3,282	(4,808)	
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	
	2013–14	2014–15	2015–16	2016–17	2017–18	
	$’000	$’000	$’000	$’000	$’000	
OPERATING ACTIVITIES		 				
Cash received		 				
Appropriations	79,070	79,062	70,408	70,511	70,672	
Sale of goods and rendering of services	107	3,450	3,450	3,450	3,450	
Net GST received	2,806	2,880	2,933	3,183	2,998	
Other 	731	559	594	514	514	
Total cash received	82,714	85,951	77,385	77,658	77,634	
Cash used		 				
Employees	53,237	52,514	48,934	44,486	47,267	
Suppliers	27,852	32,772	27,881	32,602	29,797	
s 74 retained revenue receipts		 				
transferred to Official Public Account	4,286	–	–	–	–	
Other	944	570	570	570	570	
Total cash used	86,319	85,856	77,385	77,658	77,634	
Net cash from (used by)	 	 	 	 	 	
operating activities	(3,605)	95	–	–	–	
INVESTING ACTIVITIES		 				
Cash used		 				
Purchase of property, plant,		 				
equipment and intangibles	3,153	2,683	1,905	1,905	1,928	
Total cash used	3,153	2,683	1,905	1,905	1,928	
Net cash from (used by)	 	 	 	 	 	
investing activities	(3,153)	(2,683)	(1,905)	(1,905)	(1,928)	
FINANCING ACTIVITIES		 				
Cash received		 				
Contributed equity	6,677	2,683	1,905	1,905	1,928	
Total cash received	6,677	2,683	1,905	1,905	1,928	
Net cash from (used by)	 	 	 	 	 	
financing activities	6,677	2,683	1,905	1,905	1,928	
Net increase (decrease)	 	 	 	 	 	
in cash held	(81)	95	–	–	–	
Cash and cash equivalents at the		 				
beginning of the reporting period	216	135	230	230	230	
Cash and cash equivalents at the 	 	 	 	 	 	
end of the reporting period	135	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	
	2013–14	2014–15	2015–16	2016–17	2017–18	
	$’000	$’000	$’000	$’000	$’000	
NEW CAPITAL APPROPRIATIONS		 				
Capital budget—Act No. 1 (DCB)	2,677	1,925	1,905	1,905	1,928	
Equity injections—Act No. 2	4,000	–	–	–	–	
Total new capital appropriations	6,677	1,925	1,905	1,905	1,928	
Provided for:		 				
Purchase of non-financial assets	2,677	1,925	1,905	1,905	1,928	
Other items	4,000	–	–	–	–	
Total items	6,677	1,925	1,905	1,905	1,928	
PURCHASE OF NON-FINANCIAL		 				
ASSETS		 				
Funded by capital appropriations(1)	4,000	–	–	–	–	
Funded by capital appropriation—DCB(2)	2,677	2,683	1,905	1,905	1,928	
Total amount spent	6,677	2,683	1,905	1,905	1,928	
RECONCILIATION OF CASH		 				
USED TO ACQUIRE ASSETS		 				
TO ASSET MOVEMENT TABLE		 				
Total purchases	3,153	2,683	1,905	1,905	1,928	
Total cash used to	 	 	 	 	 	
acquire assets	3,153	2,683	1,905	1,905	1,928	
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 2 and Bills 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 (2014–15)
 	 	Other	 	 	
		property,	Computer		
		plant &	software &		
	Buildings	equipment	intangibles	Total	
	$’000	$’000	$’000	$’000	
As at 1 July 2014					
Gross book value 	15,462	6,379	2,715	24,556	
Accumulated depreciation/ 					
amortisation and impairment	(2,292)	(1,395)	(1,894)	(5,581)	
Opening net book balance	13,170	4,984	821	18,975	
CAPITAL ASSET ADDITIONS					
Estimated expenditure on					
new or replacement assets					
By purchase—appropriation 					
ordinary annual services(1)	2,286	386	11	2,683	
Total additions	2,286	386	11	2,683	
OTHER MOVEMENTS	 	 	 	 	
Depreciation/amortisation expense	(2,780)	(1,613)	(535)	(4,928)	
Other	(2,025)	(442)	(16)	(2,483)	
Total other movements	(4,805)	(2,055)	(551)	(7,411)	
As at 30 June 2015					
Gross book value	15,723	6,323	2,710	24,756	
Accumulated depreciation/					
amortisation and impairment	(5,072)	(3,008)	(2,429)	(10,509)	
Closing net book balance	10,651	3,315	281	14,247	
Prepared on Australian Accounting Standards basis.
(1) ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Act (No. 1) 2014–15 and Appropriation Bill (No. 3) 2014–15 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 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.