Office of the Director of Public Prosecutions
Section 1: Agency 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. The DPP is within the Attorney-General’s portfolio, but it operates independently of the political process. The DPP is headed by a Director, who is appointed for a statutory term of up to seven years.
The DPP’s vision and purpose is to provide a prosecution service to the Commonwealth and the people of Australia which is fair, independent, accountable, effective and efficient in order to advance social justice by deterring and discouraging breaches of Commonwealth law and ensuring that serious offenders are brought to justice.
The primary role of the DPP is to prosecute offences against Commonwealth law, including corporations law, and to recover the proceeds of Commonwealth crime. The DPP is not an investigative agency. It prosecutes cases investigated by other agencies.
The DPP has as its outcome the 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.

1.2	Agency resource statement
Table 1.1 shows the total resources from all sources.
Table 1.1: Agency resource statement—Budget estimates for 2010–11 as at Budget May 2010
 	Estimate of prior year amounts available in 2010–11 ($’000)	+	Proposed at Budget 2010–11 ($’000)	=	Total estimate 2010–11 ($’000)	Actual available appropriation 2009–10 
($’000)	
ORDINARY ANNUAL SERVICES¹					 	 	
Departmental appropriation					 	 	
Prior year departmental appropriation2	73,869		–		73,869	68,808	
Departmental appropriation3	–		99,600		99,600	105,421	
S 31 relevant agency receipts4	–		3,123		3,123	3,123	
Total ordinary annual services	73,869	 	102,723	 	176,592	177,352	
Total available annual appropriations	73,869	 	102,723	 	176,592	177,352	
SPECIAL ACCOUNTS					 	 	
Opening balance5	–		–		–	–	
Receipts	–		–		–	–	
Total special accounts 	–	 	–	 	–	–	
Total net resourcing for agency	73,869	 	102,723	 	176,592	177,352	
All figures are GST exclusive.
1. 	Appropriation Bill (No. 1) 2010–11.
2. 	Estimated adjusted balance carried from previous year for annual appropriations.
3. 	Includes an amount of $3.295m in 2010–11 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. 	Estimated opening balance for special accounts (less ‘Special Public Money’ held in accounts such as Other Trust Moneys and Services for other Governments and Non-Agency Bodies accounts). For further information on special accounts, see Table 3.1.2.
The DPP has a special appropriation under section 28 of the Financial Management and Accountability Act 1997 for refunds of revenue, used for refunding fines and costs receipts. This special appropriation does not form part of the DPP’s resources.
1.3	Budget measures
Budget measures relating to the DPP are detailed in Budget Paper No. 2 and are summarised below.

Measures announced between 2009–10 Budget and 2010–11 Budget but not yet reported in a subsequent portfolio statement
	Program	2009–10 ($’000)	2010–11 ($’000)	2011–12 ($’000)	2012–13 ($’000)	2013–14 ($’000)	
EXPENSE MEASURES		 		 		 	
Whole-of-government departmental efficiencies1	1.1						
Departmental expenses		(1,525)	(2,812)	(2,561)	(2,558)	(2,558)	
Total expense measures		(1,525)	(2,812)	(2,561)	(2,558)	(2,558)	
1. 	The savings will be made by critically prioritising work and reducing services provided to external agencies. The DPP will continue to focus on more complex, high-profile matters it conducts.
Section 2: Outcomes and planned performance
2.1	Outcomes and performance information
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 agencies achieve the intended results of their outcome statements. Agencies are required to identify the programs which contribute to government outcomes over the Budget and forward years.
The DPP’s outcome is described below together with its related program, specifying the performance indicators and targets used to assess and monitor the performance of the DPP in achieving government outcomes.
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	
Outcome 1 strategy
The DPP’s key strategies and initiatives towards achieving Outcome 1 are to:
•	continue conducting cases ethically, professionally and efficiently
•	recruit, develop and retain high-quality staff
•	provide professional assistance to referring agencies
•	continuously improve its performance, and
•	actively contribute to law reform and whole-of-government criminal justice initiatives.
Outcome expense and resource statement
Table 2.1 provides an overview of the total expenses for Outcome 1, by program.

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	2009–10 
Estimated 
actual 
expenses ($’000)	2010–11 
Estimated 
expenses ($’000)	
Program 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		 	
Ordinary annual services (Appropriation Bill No. 1)	105,421	96,305	
Revenues from independent sources (section 31)	2,250	2,250	
Expenses not requiring appropriation in the Budget year1	514	3,814	
Total for Outcome 1	108,185	102,369	
	 	 	
	2009–10	2010–11	
Average staffing level (number)	584	550	

Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the Budget year as government priorities change.
1. 	Includes, in 2010–11, $3.300m in depreciation and amortisation expense and $0.514m in services received free of charge.
Contributions to Outcome 1
Program 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	
Program 1.1 objective
To maintain a fair, safe and just society where the laws of the Commonwealth are respected and there is public confidence in the justice system. This will be achieved by:
•	applying the highest ethical standards to prosecutions and proceeds of crime action
•	applying the highest professional standards of competence, commitment and hard work to prosecutions and proceeds of crime action
•	maintaining the DPP’s prosecutorial independence, and
•	providing a high-quality, timely, efficient and cost-effective prosecution service.	

Program 1.1 expenses
There are no significant trends, changes or variances in the DPP’s program expenses over the forward years, subject to government priorities.	
($’000)	2009–10 Revised budget	2010–11 Budget	2011–12 Forward year 1	2012–13 Forward year 2	2013–14 Forward year 3	
Annual departmental expenses		 			 	
Ordinary annual services (Appropriation Bill No. 1)	105,421	96,305	86,995	86,455	80,953	
Revenues from independent sources (section 31)	2,250	2,250	2,250	2,250	2,250	
Expenses not requiring appropriation in the Budget year	514	3,814	3,814	3,814	3,845	
Total program expenses 	108,185	102,369	93,059	92,519	87,048	

Program 1.1 deliverables
To achieve the program objectives over the Budget and forward years, the DPP will continue to deliver an effective and timely prosecution service.	
Deliverables 	2009–10 Revised budget	2010–11 Budget	2011–12 Forward year 1	2012–13 Forward year 2	2013–14 Forward year 3	
Number of cases prosecuted	8,400	8,400	8,400	8,400	8,400	

Program 1.1 key performance indicators
The key performance indicator focuses on providing public confidence in the justice system, through the provision of effective and timely prosecution services.	
Key performance indicators	2009–10 Revised budget	2010–11 Budget	2011–12 Forward year 1	2012–13 Forward year 2	2013–14 Forward year 3	
Prosecutions resulting in conviction	90%	80%	90%	90%	90%	
Section 3: Explanatory tables and budgeted financial statements
Section 3 presents explanatory tables and budgeted financial statements that provide a comprehensive snapshot of agency finances for the 2010–11 Budget year. It explains how budget plans are incorporated into the financial statements and provides further details of the reconciliation between appropriations and program expenses, and special accounts.
3.1	Explanatory tables
3.1.1	Movement of administered funds between years
The DPP has not moved any administered funds between years. 
3.1.2	Special accounts
Special accounts provide a means to set aside and record amounts used for specified purposes. Special accounts can be created by a Finance Minister’s Determination under the Financial Management and Accountability Act 1997 or under separate enabling legislation. Table 3.1.2 shows the expected additions (receipts) and reductions (payments) for each account used by the DPP. The DPP’s Other Trust Moneys and Services for Other Governments and Non-Agency Bodies special accounts were abolished on 3 September 2009. The DPP’s Services for Other Entities and Trust Moneys special account was created on 3 September 2009.  It is unlikely that this account will be required to be used in 2010–11 or in 2009–10.
Table 3.1.2: Estimates of special account flows and balances
 	Outcome	Opening 
balance
2010–11
2009–10
($’000)	Receipts 
2010–11
2009–10
($’000)	Payments 
2010–11
2009–10
($’000)	Adjustments 
2010–11
2009–10
($’000)	Closing 
balance 
2010–11
2009–10
($’000)	
Other Trust Moneys—	1	N/A	N/A	N/A	N/A	N/A	
FMA Act s 20 (A)1	1	–	 –	 –	 –	 –	
							
Services for Other Governments and Non-Agency Bodies—	1	N/A	N/A	N/A	N/A	N/A	
FMA Act s 20 (A)1	1	–	–	–	–	–	
							
Services for Other Entities and Trust Moneys—	1	–	–	–	–	–	
FMA Act s 20 (A)2	1	–	–	–	–	–	
Total special accounts
2010–11 Budget estimate		–	–	–	–	–	
Total special accounts 
2009–10 estimate actual	 	–	–	–	–	–	
(A) = Administered.
1. 	Abolished with effect on 3 September 2009.
2. 	Created on 3 September 2009.
3.1.3	Australian Government Indigenous Expenditure
The DPP has no Indigenous-specific expenses.
3.2	Budgeted financial statements
3.2.1	Differences in agency resourcing and financial statements
There is no significant difference between the agency resourcing and financial statements.
3.2.2	Analysis of budgeted financial statements
Departmental
Income statement
Total income is estimated to be $102.369m in 2010–11, a decrease of $7.089m from 2009–10. The decrease is a result of various government savings measures and parameter adjustments. No new measures are estimated for the 2010–11 financial year.
Total expenses are estimated to be $102.369m in 2010–11, a decrease of $7.089m from 2009–10. The decrease is primarily the result of government savings measures.
The DPP has estimated an operating deficit of $3.300m resulting from the creation of the departmental capital budget. 
Balance sheet
The DPP’s estimated net asset position is $54.567m in 2010–11, a decrease of $0.005m. This decrease is largely attributable to the various government savings measures. 
Statement of cash flows
Changes to the statement of cash flows from the previously published estimates reflect the government injection of funds for the departmental capital budget.
Administered
There have been no changes from the previously published estimates.
3.2.3	Budgeted financial statements tables
Departmental
Table 3.2.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June
 	Estimated actual 2009–10 ($’000)	Budget estimate 2010–11 ($’000)	Forward estimate 2011–12 ($’000)	Forward estimate 2012–13 ($’000)	Forward estimate 2013–14 ($’000)	
EXPENSES		 			 	
Employee benefits	57,544	56,054	54,471	54,270	50,346	
Supplier expenses	48,044	42,445	34,718	34,379	32,832	
Depreciation and amortisation	3,300	3,300	3,300	3,300	3,300	
Other	570	570	570	570	570	
Total expenses	109,458	102,369	93,059	92,519	87,048	
LESS: 		 			 	
OWN-SOURCE INCOME		 			 	
Revenue		 			 	
Sale of goods and rendering of services	2,250	2,250	2,250	2,250	2,250	
Total revenue	2,250	2,250	2,250	2,250	2,250	
Gains		 			 	
Other gains	514	514	514	514	545	
Total gains	514	514	514	514	545	
Total own-source income	2,764	2,764	2,764	2,764	2,795	
Net cost of (contribution by) services	106,694	99,605	90,295	89,755	84,253	
Revenue from government	105,421	96,305	86,995	86,455	80,953	
Surplus (deficit)	4,033	(3,300)	(3,300)	(3,300)	(3,300)	
Surplus (deficit) attributable to the Australian Government	4,033	(3,300)	(3,300)	(3,300)	(3,300)	
OTHER COMPREHENSIVE INCOME						
Changes in asset revaluation reserves	–	–	–	–	–	
Total other comprehensive income 	–	–	–	–	–	
Total comprehensive income	4,033	(3,300)	(3,300)	(3,300)	(3,300)	
Total comprehensive income attributable to the Australian Government	4,033	(3,300)	(3,300)	(3,300)	(3,300)	
Prepared on Australian Accounting Standards basis.

Note: Reconciliation of operating result attributable to the agency	
	2009–10 ($’000)	2010–11 ($’000)	2011–12 ($’000)	2012–13 ($’000)	2013–14 ($’000)	
Operating result attributable to the Australian Government	(4,033)	(3,300)	(3,300)	(3,300)	(3,300)	
Plus non-appropriated expenses		 			 	
Depreciation and amortisation expenses	–	3,300	3,300	3,300	3,300	
Operating result attributable to the agency	4,033	–	–	–	–	

Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)
 	Estimated actual 2009–10 ($’000)	Budget estimate 2010–11 ($’000)	Forward estimate 2011–12 ($’000)	Forward estimate 2012–13 ($’000)	Forward estimate 2013–14 ($’000)	
ASSETS		 			 	
Financial assets		 			 	
Cash and cash equivalents	230	230	230	230	230	
Trade and other receivables	64,498	63,647	63,647	63,647	63,647	
Total financial assets	64,728	63,877	63,877	63,877	63,877	
Non-financial assets		 			 	
Land and buildings	9,967	9,587	9,178	6,983	7,142	
Property, plant and equipment	4,988	5,401	5,546	4,978	4,905	
Intangibles	1,060	1,022	950	888	802	
Other	1,289	1,289	1,289	1,289	1,289	
Total non-financial assets	17,304	17,299	16,963	14,138	14,138	
Total assets	82,032	81,176	80,840	78,015	78,015	
LIABILITIES		 			 	
Payables		 			 	
Suppliers	2,388	1,730	1,730	1,730	1,730	
Other	2,541	2,541	2,541	2,541	2,541	
Total payables	4,929	4,271	4,271	4,271	4,271	
Interest-bearing liabilities		 			 	
Other	621	409	409	409	409	
Total interest-bearing liabilities	621	409	409	409	409	
Provisions		 			 	
Employee provisions	16,477	16,496	16,496	16,496	16,496	
Other	5,433	5,433	5,433	5,433	5,433	
Total provisions	21,910	21,929	21,929	21,929	21,929	
Total liabilities	27,460	26,609	26,609	26,609	26,609	
Net assets	54,572	54,567	54,231	51,406	51,406	
EQUITY		 			 	
Parent entity interest		 			 	
Contributed equity	(3,854)	(559)	2,405	2,880	6,180	
Reserves	10,263	10,263	10,263	10,263	10,263	
Retained surplus (accumulated deficit)	48,163	44,863	41,563	38,263	34,963	
Total parent entity interest	54,572	54,567	54,231	51,406	51,406	
Note: ‘Equity’ is the residual interest in assets after deduction of liabilities.
Prepared on Australian Accounting Standards basis.
Table 3.2.3: Departmental statement of changes in equity—summary of movement (Budget year 2010–11)
 	Retained 
earnings
($’000)	Asset 
revaluation 
reserve
($’000)	Other 
reserves
($’000)	Contributed 
equity/
capital
($’000)	Total 
equity
($’000)	
Opening balance as at 1 July 2010					 	
Balance carried forward from previous period	48,163	10,263	–	(3,854)	54,572	
Income and expenses					 	
Surplus (deficit) for the period	(3,300)	–	–	–	(3,300)	
Total income and expenses	(3,300)	–	–	–	(3,300)	
Appropriation (departmental capital budget)	–	–	–	3,295	3,295	
Estimated closing balance 
as at 30 June 2011	44,863	10,263	–	(559)	54,567	
Prepared on Australian Accounting Standards basis.
Table 3.2.4: Budgeted departmental statement of cash flows 
(for the period ended 30 June)
 	Estimated actual 2009–10 ($’000)	Budget estimate 2010–11 ($’000)	Forward estimate 2011–12 ($’000)	Forward estimate 2012–13 ($’000)	Forward estimate 2013–14 ($’000)	
OPERATING ACTIVITIES		 			 	
Cash received		 			 	
Goods and services	3,123	3,123	3,123	2,250	2,250	
Appropriations	108,706	96,114	86,995	86,455	80,953	
Net GST received	3,852	3,352	3,633	–	–	
Other 	–	–	–	–	545	
Total cash received	115,681	102,589	93,751	88,705	83,748	
Cash used		 			 	
Employees	58,058	57,841	54,471	54,270	50,346	
Suppliers	51,407	45,421	38,710	33,865	32,832	
Other	81	(673)	570	570	570	
Total cash used	109,546	102,589	93,751	88,705	83,748	
Net cash from (used by) 
operating activities	6,135	–	–	–	–	
INVESTING ACTIVITIES		 			 	
Cash used		 			 	
Purchase of property, plant and equipment	2,804	3,295	2,964	475	3,300	
Total cash used	2,804	3,295	2,964	475	3,300	
Net cash from (used by) 
investing activities	(2,804)	(3,295)	(2,964)	(475)	(3,300)	
FINANCING ACTIVITIES		 			 	
Cash received		 			 	
Proceeds from issuing financial instruments	(4,214)	3,295	2,964	475	3,300	
Total cash received	(4,214)	3,295	2,964	475	3,300	
Net cash from (used by) 
financing activities	(4,214)	3,295	2,964	475	3,300	
Net increase (decrease) 
in cash held	(883)	–	–	–	–	
Cash and cash equivalents at beginning of reporting period	230	230	239	230	230	
Cash and cash equivalents at 
end of reporting period	230	230	239	230	230	
Prepared on Australian Accounting Standards basis.
Table 3.2.5: Departmental capital budget statement
	Estimated actual 2009–10 ($’000)	Budget estimate 2010–11 ($’000)	Forward estimate 2011–12 ($’000)	Forward estimate 2012–13 ($’000)	Forward estimate 2013–14 ($’000)	
CAPITAL APPROPRIATIONS		 			 	
Capital budget—Bill 1 (DCB)	–	3,295	2,964	475	3,300	
Total capital appropriations	–	3,295	2,964	475	3,300	
Total new capital appropriations		 			 	
Represented by:		 			 	
Purchase of non-financial assets	–	3,295	2,964	475	3,300	
Total items	–	3,295	2,964	475	3,300	
PURCHASE OF NON-FINANCIAL ASSETS		 			 	
Funded by capital appropriation—DCB1	–	3,295	2,964	475	3,300	
Funded internally from departmental resources2	1,920	–	–	–	–	
Total	1,920	3,295	2,964	475	3,300	
RECONCILIATION OF CASH USED TO ACQUIRE ASSETS TO ASSET MOVEMENT TABLE		 			 	
Total purchases	1,920	3,295	2,964	475	3,300	
Total cash used to acquire assets	1,920	3,295	2,964	475	3,300	
Prepared on Australian Accounting Standards basis.
DCB = departmental capital budget.
1. 	Does not include annual finance lease costs. Includes purchases from current and previous years’ departmental capital budgets.
2. 	Includes internally developed assets.
Table 3.2.6: Statement of departmental asset movements (2010–11)
 	Buildings
($’000)	Other
property,
plant & equipment
($’000)	Intangibles
($’000)	Total
($’000)	
As at 1 July 2010				 	
Gross book value 	33,537	13,268	2,972	49,777	
Accumulated depreciation/amortisation	23,570	8,280	1,912	33,762	
Opening net book balance	9,967	4,988	1,060	16,015	
CAPITAL ASSET ADDITIONS				 	
Estimated expenditure on new or replacement assets				 	
By purchase or internally developed	2,152	1,073	70	3,295	
Sub-total	2,152	1,073	70	3,295	
Other movements				 	
Depreciation/amortisation expense	2,532	660	108	3,300	
Disposals1	2,152	1,073	70	3,295	
As at 30 June 2011				 	
Gross book value	33,537	13,268	2,972	49,777	
Accumulated depreciation/amortisation	23,950	7,867	1,950	33,767	
Closing net book balance	9,587	5,401	1,022	16,010	
Prepared on Australian Accounting Standards basis.
1. Proceeds may be returned to the Official Public Account.
Administered
Table 3.2.7: Schedule of budgeted income and expenses administered on behalf of government (for the period ended 30 June)
 	Estimated actual 2009–10 ($’000)	Budget estimate 2010–11 ($’000)	Forward estimate 2011–12 ($’000)	Forward estimate 2012–13 ($’000)	Forward estimate 2013–14 ($’000)	
INCOME ADMINISTERED ON
BEHALF OF GOVERNMENT	 	 	 	 	 	
Revenue		 			 	
Non-taxation revenue		 			 	
Other sources of non-taxation revenue	5,200	5,200	5,200	5,200	5,200	
Total non-taxation revenue	5,200	5,200	5,200	5,200	5,200	
Total revenue administered 
on behalf of government	5,200	5,200	5,200	5,200	5,200	
Total income administered 
on behalf of government	5,200	5,200	5,200	5,200	5,200	
EXPENSES ADMINISTERED ON
BEHALF OF GOVERNMENT	 	 	 	 	 	
Write-down and impairment of assets	2,300	2,300	2,300	2,300	2,300	
Total expenses administered 
on behalf of government	2,300	2,300	2,300	2,300	2,300	
Prepared on Australian Accounting Standards basis.
Table 3.2.8: Schedule of budgeted assets and liabilities administered on behalf of government (as at 30 June)
 	Estimated actual 2009–10 ($’000)	Budget estimate 2010–11 ($’000)	Forward estimate 2011–12 ($’000)	Forward estimate 2012–13 ($’000)	Forward estimate 2013–14 ($’000)	
ASSETS ADMINISTERED ON 
BEHALF OF GOVERNMENT	 	 	 	 	 	
Financial assets		 			 	
Receivables	1,016	1,016	1,016	1,016	1,016	
Total financial assets	1,016	1,016	1,016	1,016	1,016	
Total assets administered 
on behalf of government	1,016	1,016	1,016	1,016	1,016	
LIABILITIES ADMINISTERED ON 
BEHALF OF GOVERNMENT		 			 	
Total liabilities administered 
on behalf of government	–	–	–	–	–	
Prepared on Australian Accounting Standards basis.
Table 3.2.9: Schedule of budgeted administered cash flows 
(for the period ended 30 June)
 	Estimated actual 2009–10 ($’000)	Budget estimate 2010–11 ($’000)	Forward estimate 2011–12 ($’000)	Forward estimate 2012–13 ($’000)	Forward estimate 2013–14 ($’000)	
OPERATING ACTIVITIES		 			 	
Cash received		 			 	
Other	2,950	2,950	2,950	2,950	2,950	
Total cash received	2,950	2,950	2,950	2,950	2,950	
Cash used		 			 	
Other	50	50	50	50	50	
Total cash used	50	50	50	50	50	
Net cash from (used by) 
operating activities	2,900	2,900	2,900	2,900	2,900	
FINANCING ACTIVITIES		 			 	
Cash received		 			 	
Cash from Official Public Account 	50	50	50	50	50	
Total cash received	50	50	50	50	50	
Cash used		 			 	
Cash to Official Public Account 	2,950	2,950	2,950	2,950	2,950	
Total cash used	2,950	2,950	2,950	2,950	2,950	
Net cash from (used by) 
financing activities	(2,900)	(2,900)	(2,900)	(2,900)	(2,900)	
Cash at beginning of reporting period	–	–	–	–	–	
Cash at end of reporting period	–	–	–	–	–	
Prepared on Australian Accounting Standards basis.
3.2.4	Notes to the financial statements
Net cash arrangements 
These arrangements will commence from 1 July 2010. Essentially the net cash arrangements discontinue funding to agencies for non-cash expenses (depreciation, amortisation and make-good). From 1 July 2010, agencies will be appropriated on the basis of net cash requirements. Departmental capital budgets will be introduced from 1 July 2010. The departmental capital budget will meet the costs associated with replacement of minor assets (assets valued at $10m or less) and costs that are eligible to be capitalised. The departmental capital budget effectively replaces the depreciation expense funding.
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).
Departmental
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.
Administered
Administered revenue comprises fines and costs imposed by courts. When received, receipts are transferred directly to the Official Public Account.
A significant number of debts may not be recovered, as fines and costs may be converted by serving time in prison, by performing community service or similar provisions. In addition, fines and costs may be written off as irrecoverable.