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. 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 2011–12 as at Budget May 2011
 	 	Estimate of	 	 	 	 	 	
		prior year				 	Actual	
		amounts	+	Proposed	=	Total	available	
		 available in		at Budget		estimate	appropriation	
		2011–12		2011–12		2011–12	2010–11	
		$’000	 	$’000	 	$’000	$’000	
ORDINARY ANNUAL SERVICES1						 		
Departmental appropriation						 		
Prior year departmental 						 		
appropriation2		59,509		–		59,509	69,393	
Departmental appropriation3		–		89,199		89,199	99,222	
s 31 relevant agency receipts4		–	 	3,150	 	3,150	3,150	
Total ordinary annual services		59,509	 	92,349	 	151,858	171,765	
Total available annual 						 		
appropriations		59,509	 	92,349	 	151,858	171,765	
SPECIAL ACCOUNTS						 		
Opening balance		–		–		–	–	
Receipts		–		–		 –	–	
Total special accounts 		–	 	–	 	–	–	
Total net resourcing for agency	 	59,509	 	92,349	 	151,858	171,765	
All figures are GST exclusive.
1. Appropriation Bill (No. 1) 2011–12.
2. Estimated adjusted balance carried forward from previous year.
3. Includes an amount of $2.975m in 2011–12 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.
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. 

Table 1.2: Agency 2011–12 Budget measures
 	 	2010–11	2011–12	2012–13	2013–14	2014–15	
	Program	$’000	$’000	$’000	$’000	$’000	
Expense measures		 	 	 	 	 	
Efficiency dividend—temporary increase in the rate	1.1	 	 	 	 	 	
Departmental expenses		–	(438)	(871)	(1,020)	(1,214)	
Total expense measures		–	(438)	(871)	(1,020)	(1,214)	
Capital measures		 	 	 	 	 	
Efficiency dividend—temporary increase in the rate	1.1	 	 	 	 	 	
Departmental capital		–	(15)	(5)	(43)	(38)	
Total capital measures		–	(15)	(5)	(43)	(38)	
Prepared on a Government Finance Statistics (fiscal) basis.
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 that 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 within the resources allocated to the Office are to:
•	continue conducting cases ethically, professionally and efficiently
•	recruit, develop and retain high-quality staff
•	provide appropriate professional assistance to referring agencies
•	continuously improve its performance, and
•	contribute to law reform and whole-of-government criminal justice initiatives as appropriate.
Outcome 1 expense statement
Table 2.1 provides an overview of the total expenses for Outcome 1, by program.
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 	2010–11	 	
	Estimated	2011–12	
	actual	Estimated	
	expenses	expenses	
	$’000	$’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		 	
Administered expenses		 	
Expenses not requiring appropriation in the budget year1	1,100	1,100	
Departmental expenses		 	
Departmental appropriation2	99,077	89,374	
Expenses not requiring appropriation in the budget year3	5,714	5,713	
Total expenses for Outcome 1	105,891	96,187	
		 	
 	2010–11	2011–12	
Average staffing level (number)	539	513	
Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the budget year as government priorities change.
1. Administered expenses not requiring appropriation in the budget year consist of the writing off of administered debts.
2. Departmental appropriation combines ‘Ordinary annual services (Appropriation Bill No. 1)’ and ‘Revenue from independent sources (s 31)’.
3. Departmental expenses not requiring appropriation in the budget year are made up of services received free of charge, depreciation and amortisation.
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 maintained 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
A two-year package of specific funding for people smuggling prosecutions will cease on 30 June 2011.	
 	2010–11	 	2012–13	2013–14	2014–15	
	Revised	2011–12	Forward	Forward	Forward	
	budget	Budget	year 1	year 2	year 3	
 	$’000	$’000	$’000	$’000	$’000	
Annual administered expenses		 				
Expenses not requiring appropriation in		 				
the budget year1	1,100	1,100	1,100	1,100	1,100	
Annual departmental expenses		 				
Ordinary annual services (Appropriation 						
Bill No. 1)	95,927	86,224	85,590	80,066	79,360	
Revenues from independent sources 						
(section 31)	3,150	3,150	3,150	3,150	3,150	
Expenses not requiring appropriation in		 				
the budget year2	5,714	5,713	5,713	5,717	5,717	
Total program expenses 	105,891	96,187	95,553	90,033	89,327	
1. Administered expenses not requiring appropriation in the budget year are made up of the writing off of administered debts. The DPP will cease its role in relation to fines and costs from 1 July 2011.
2. Departmental expenses not requiring appropriation in the budget year are made up of services received free of charge, depreciation and amortisation.

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.	
 	2010–11	 	2012–13	2013–14	2014–15	
	Revised	2011–12	Forward	Forward	Forward	
Deliverables 	budget	Budget	year 1	year 2	year 3	
Number of cases prosecuted¹	7,500	 				
1. The number of cases prosecuted cannot be determined at this stage.

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.	
 	2010–11	2011–12	2012–13	2013–14	2014–15	
	Revised	Budget	Forward	Forward	Forward	
Key performance indicators	budget	target	year 1	year 2	year 3	
Prosecution resulting in conviction	90%	90%	90%	90%	90%	

Section 3: Explanatory tables and budgeted financial statements
Section 3 presents explanatory tables and budgeted financial statements which provide a comprehensive snapshot of agency finances for the 2011–12 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.
Table 3.1.2: Estimates of special account flows and balances
 	 	Opening	 	 	 	Closing	
		balance	Receipts	Payments	Adjustments	balance	
		2011–12	2011–12	2011–12	2011–12	2011–12	
		2010–11	2010–11	2010–11	2010–11	2010–11	
	Outcome	$’000	$’000	$’000	$’000	$’000	
Services for Other Entities and Trust Moneys—	1	–	–	–	–	–	
FMA Act s 20 (A)1	1	–	–	–	–	–	
Total special accounts 2011–12 Budget estimate		–	–	–	–	–	
Total special accounts 2010–11 estimated actual	 	–	–	–	–	–	
(A) = Administered.
1. The purpose of this account is to disburse amounts held in trust or otherwise for the benefit of a person other than the Commonwealth.
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
The DPP’s budgeted operating revenue has decreased by $10.401m to $89.199m in 2011–12; this includes $2.975m for the departmental capital budget. The change consists of:
•	a reduction of appropriation revenue in relation to the funding provided to the DPP in 2006–07 for the Wickenby budget measure
•	the completion of a two-year budget measure provided to the DPP in 2009–10 for a specialist unit for people smuggling prosecutions, and
•	further reductions to appropriation revenue resulting from government savings measures.
Depreciation expenses are estimated to increase in line with the revaluation of 
non-financial assets and the replacement of leased ICT equipment with owned ICT equipment as a post Gershon review savings measure. 
Administered
The administered revenue collected by the DPP on behalf of the Commonwealth will decrease in 2011–12 as the DPP ceases its role in relation to fines and costs. For more details see Table 3.2.7. 

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	Budget	Forward	Forward	Forward	
	actual	estimate	estimate	estimate	estimate	
	2010–11	2011–12	2012–13	2013–14	2014–15	
	$’000	$’000	$’000	$’000	$’000	
EXPENSES		 				
Employee benefits	56,054	51,859	51,395	50,094	49,978	
Supplier expenses	42,967	37,459	37,289	33,066	32,476	
Depreciation and amortisation	5,200	5,199	5,199	5,203	5,203	
Other	570	570	570	570	570	
Total expenses	104,791	95,087	94,453	88,933	88,227	
LESS: 		 				
OWN-SOURCE INCOME		 				
Revenue		 				
Sale of goods and rendering of 		 				
services	3,150	3,150	3,150	3,150	3,150	
Total revenue	3,150	3,150	3,150	3,150	3,150	
Gains		 				
Other	514	514	514	514	514	
Total own-source income	3,664	3,664	3,664	3,664	3,664	
Net cost of (contribution by)		 				
services	101,127	91,423	90,789	85,269	84,563	
Revenue from government	95,927	86,224	85,590	80,066	79,360	
Surplus (deficit)	(5,200)	(5,199)	(5,199)	(5,203)	(5,203)	
Surplus (deficit) attributable to		 				
the Australian Government	(5,200)	(5,199)	(5,199)	(5,203)	(5,203)	
OTHER COMPREHENSIVE INCOME		 				
Changes in asset revaluation reserves	–	–	–	–	–	
Total other comprehensive income 	–	–	–	–	–	
Total comprehensive income	(5,200)	(5,199)	(5,199)	(5,203)	(5,203)	
Total comprehensive income		 				
attributable to the Australian 		 				
Government	(5,200)	(5,199)	(5,199)	(5,203)	(5,203)	
Prepared on Australian Accounting Standards basis.
Note: Reconciliation of comprehensive income attributable to the agency	 	
	2010–11	2011–12	2012–13	2013–14	2014–15	
	$’000	$’000	$’000	$’000	$’000	
Total comprehensive income 		 				
(loss) attributable to the 		 				
Australian Government	(5,200)	(5,199)	(5,199)	(5,203)	(5,203)	
Plus non-appropriated expenses		 				
Depreciation and amortisation 		 				
expenses	5,200	5,199	5,199	5,203	5,203	
Total comprehensive income 		 				
(loss) attributable to the agency	–	–	–	–	–	
Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)
 	Estimated	Budget	Forward	Forward	Forward	
	actual	estimate	estimate	estimate	estimate	
	2010–11	2011–12	2012–13	2013–14	2014–15	
	$’000	$’000	$’000	$’000	$’000	
ASSETS		 				
Financial assets		 				
Cash and cash equivalents	230	230	230	230	230	
Trade and other receivables	67,370	67,370	67,370	67,370	67,370	
Total financial assets	67,600	67,600	67,600	67,600	67,600	
Non-financial assets		 				
Land and buildings	9,818	8,819	6,047	5,675	3,576	
Property, plant and equipment	5,398	4,433	2,486	1,014	365	
Intangibles	260	–	–	–	–	
Other	1,021	1,021	1,021	1,021	1,021	
Total non-financial assets	16,497	14,273	9,554	7,710	4,962	
Total assets	84,097	81,873	77,154	75,310	72,562	
LIABILITIES		 				
Payables		 				
Suppliers	2,014	2,014	2,014	2,014	2,014	
Other	5,156	5,156	5,156	5,156	5,156	
Total payables	7,170	7,170	7,170	7,170	7,170	
Non-interest-bearing liabilities		 				
Other	199	199	199	199	199	
Total non-interest-bearing liabilities	199	199	199	199	199	
Provisions		 				
Employee provisions	13,617	13,617	13,617	13,617	13,617	
Other	4,809	4,809	4,809	4,809	4,809	
Total provisions	18,426	18,426	19,426	18,426	18,426	
Total liabilities	25,795	25,795	26,795	25,795	25,795	
Net assets	58,302	56,078	51,359	49,515	46,767	
EQUITY		 				
Parent entity interest		 				
Contributed equity	(6,001)	(3,026)	(2,546)	813	3,268	
Reserves	13,482	13,482	13,482	13,482	13,482	
Retained surplus/		 				
(accumulated deficit)	50,821	45,622	40,423	35,220	30,017	
Total parent entity interest	58,302	56,078	51,359	49,515	46,767	
Prepared on Australian Accounting Standards basis.

Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2011–12)
 	 	Asset	Contributed	 	
	Retained	revaluation	equity/	Total	
	earnings	reserve	capital	equity	
	$’000	$’000	$’000	$’000	
Opening balance as at 1 July 2011					
Balance carried forward from					
previous period	50,821	13,482	(6,001)	58,302	
Adjustment for changes in					
accounting policies	–	–	–	–	
Adjusted opening balance	50,821	13,482	(6,001)	58,302	
Comprehensive income					
Surplus (deficit) for the period	(5,199)	–	–	(5,199)	
Total comprehensive income	(5,199)	–	–	(5,199)	
Transactions with owners					
Contributions by owners					
Departmental capital budget	–	–	2,975	2,975	
Sub-total transactions with owners	–	–	2,975	2,975	
Estimated closing balance	 	 	 	 	
as at 30 June 2012	45,622	13,482	(3,026)	56,078	
Closing balance attributable to the 					
Australian Government	45,622	13,482	(3,026)	56,078	
Prepared on Australian Accounting Standards basis.

Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June)
 	Estimated	Budget	Forward	Forward	Forward	
	actual	estimate	estimate	estimate	estimate	
	2010–11	2011–12	2012–13	2013–14	2014–15	
	$’000	$’000	$’000	$’000	$’000	
OPERATING ACTIVITIES		 				
Cash received		 				
Goods and services	3,150	3,150	3,150	3,150	3,150	
Appropriations	93,793	84,064	83,878	78,276	77,771	
Net GST received	3,149	3,162	2,941	2,979	2,880	
Other 	2,370	2,384	3,029	3,068	2,967	
Total cash received	102,462	92,760	92,998	87,473	86,768	
Cash used		 				
Employees	58,945	51,859	51,395	50,094	49,978	
Suppliers	43,155	40,331	41,033	36,809	36,220	
Other	570	570	570	570	570	
Total cash used	102,670	92,760	92,998	87,473	86,768	
Net cash from (used by)	 	 	 	 	 	
operating activities	(208)	–	–	–	–	
INVESTING ACTIVITIES		 				
Cash used		 				
Purchase of property, plant 		 				
and equipment	3,295	2,975	480	3,359	2,455	
Total cash used	3,295	2,975	480	3,359	2,455	
Net cash from (used by) 	 	 	 	 	 	
investing activities	(3,295)	(2,975)	(480)	(3,359)	(2,455)	
FINANCING ACTIVITIES		 				
Cash received		 				
Proceeds from issuing financial 		 				
instruments	3,295	2,975	480	3,359	2,455	
Total cash received	3,295	2,975	480	3,359	2,455	
Net cash from (used by) 	 	 	 	 	 	
financing activities	3,295	2,975	480	3,359	2,455	
Net increase (decrease)	 	 	 	 	 	
in cash held	(208)	–	–	–	–	
Cash and cash equivalents at the		 				
beginning of the reporting period	438	230	230	230	230	
Cash and cash equivalents at the 	 	 	 	 	 	
end of the reporting period	230	230	230	230	230	
Prepared on Australian Accounting Standards basis.

Table 3.2.5: Departmental capital budget statement
 	Estimated	Budget	Forward	Forward	Forward	
	actual	estimate	estimate	estimate	estimate	
	2010–11	2011–12	2012–13	2013–14	2014–15	
	$’000	$’000	$’000	$’000	$’000	
CAPITAL APPROPRIATIONS		 				
Capital budget—Bill 1 (DCB)	3,295	2,975	480	3,359	2,455	
Total capital appropriations	3,295	2,975	480	3,359	2,455	
Total new capital appropriations		 				
Represented by:		 				
Purchase of non-financial assets	3,295	2,975	480	3,359	2,455	
Total items	3,295	2,975	480	3,359	2,455	
PURCHASE OF NON-FINANCIAL		 				
ASSETS		 				
Funded by capital appropriation—DCB1	3,295	2,975	480	3,359	2,455	
Total	3,295	2,975	480	3,359	2,455	
RECONCILIATION OF CASH		 				
USED TO ACQUIRE ASSETS		 				
TO ASSET MOVEMENT TABLE		 				
Total purchases	3,295	2,975	480	3,359	2,455	
Total cash used to	 	 	 	 	 	
acquire assets	3,295	2,975	480	3,359	2,455	
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.

Table 3.2.6: Statement of asset movements (2011–12)
 	 	Other 	 	 	
		property, 			
		plant &			
	Buildings	equipment	Intangibles	Total	
	$’000	$’000	$’000	$’000	
As at 1 July 2011					
Gross book value 	38,627	13,820	2,934	55,381	
Accumulated depreciation/ 					
amortisation and impairment	28,809	8,422	2,674	39,905	
Opening net book balance	9,818	5,398	260	15,476	
CAPITAL ASSET ADDITIONS					
Estimated expenditure on					
new or replacement assets					
By purchase—appropriation 					
ordinary annual services1	2,137	802	36	2,975	
Total additions	2,137	802	36	2,975	
Other movements	 	 	 	 	
Depreciation/amortisation expense	3,136	1,767	296	5,199	
Other	2,149	805	36	2,990	
As at 30 June 2012					
Gross book value	38,615	13,817	2,934	55,366	
Accumulated depreciation/					
amortisation and impairment	29,796	9,384	2,934	42,114	
Closing net book balance	8,819	4,433	–	13,252	
Prepared on Australian Accounting Standards basis.
1. ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Bill (No. 1) 
2011–12 for depreciation/amortisation expenses, departmental capital budgets, administered capital budgets or other operational expenses.

Administered
Table 3.2.7: Schedule of budgeted income and expenses administered on behalf of government (for the period ended 30 June)
 	Estimated	Budget	Forward	Forward	Forward	
	actual	estimate	estimate	estimate	estimate	
	2010–11	2011–12	2012–13	2013–14	2014–15	
	$’000	$’000	$’000	$’000	$’000	
INCOME ADMINISTERED ON		 				
BEHALF OF GOVERNMENT		 				
Revenue		 				
Non-taxation revenue		 				
Fees and fines¹	4,000	4,000	4,000	4,000	4,000	
Total non-taxation revenue	4,000	4,000	4,000	4,000	4,000	
Total revenues administered	 	 	 	 	 	
on behalf of government	4,000	4,000	4,000	4,000	4,000	
Total income administered		 				
on behalf of government	4,000	4,000	4,000	4,000	4,000	
EXPENSES ADMINISTERED ON		 				
BEHALF OF GOVERNMENT		 				
Write-down and impairment of assets	1,100	1,100	1,100	1,100	1,100	
Total expenses administered	 	 	 	 	 	
on behalf of government	1,100	1,100	1,100	1,100	1,100	
Prepared on Australian Accounting Standards basis.
1. The DPP will cease its role in relation to fines and costs from 1 July 2011.
Table 3.2.8: Schedule of budgeted assets and liabilities administered on behalf of government (as at 30 June)
 	Estimated	Budget	Forward	Forward	Forward	
	actual	estimate	estimate	estimate	estimate	
	2010–11	2011–12	2012–13	2013–14	2014–15	
	$’000	$’000	$’000	$’000	$’000	
ASSETS ADMINISTERED ON 		 				
BEHALF OF GOVERNMENT		 				
Financial assets		 				
Receivables¹	1,116	1,116	1,116	1,116	1,116	
Total financial assets	1,116	1,116	1,116	1,116	1,116	
Total assets administered 	 	 	 	 	 	
on behalf of government	1,116	1,116	1,116	1,116	1,116	
LIABILITIES ADMINISTERED ON 		 				
BEHALF OF GOVERNMENT		 				
Total liabilities administered		 				
on behalf of government	–	–	–	–	–	
Prepared on Australian Accounting Standards basis.
1. The DPP will cease its role in relation to fines and costs from 1 July 2011.

Table 3.2.9: Schedule of budgeted administered cash flows (for the period ended 30 June)
 	Estimated	Budget	Forward	Forward	Forward	
	actual	estimate	estimate	estimate	estimate	
	2010–11	2011–12	2012–13	2013–14	2014–15	
	$’000	$’000	$’000	$’000	$’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 for:		 				
– Appropriations	50	50	50	50	50	
Total cash received	50	50	50	50	50	
Cash used		 				
Cash to Official Public Account for:		 				
– Transfers to other entities		 				
(Finance—whole of government)	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 and cash equivalents at		 				
beginning of reporting period	–	–	–	–	–	
Cash and cash equivalents at end		 				
of reporting period	–	–	–	–	–	
Prepared on Australian Accounting Standards basis.
The DPP will cease its role in relation to fines and costs from 1 July 2011.
3.2.4	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).
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.