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 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 2012–13 as at Budget May 2012
 	Estimate of	 	 	 	 	 	
	prior year				 	Actual	
	amounts	+	Proposed	=	Total	available	
	 available in		at Budget		estimate	appropriation	
	2012–13		2012–13		2012–13	2011–12	
	$’000	 	$’000	 	$’000	$’000	
ORDINARY ANNUAL SERVICES1					 		
Departmental appropriation					 		
Prior year departmental 					 		
appropriation2	58,380		–		58,380	74,180	
Departmental appropriation3	–		93,167		93,167	90,664	
s 31 relevant agency receipts4	–	 	3,150	 	3,150	3,150	
Total ordinary annual services	58,380	 	96,317	 	154,697	167,994	
Total available annual					 		
appropriations	58,380	 	96,317	 	154,697	167,994	
SPECIAL ACCOUNTS					 		
Opening balance	–		–		–	–	
Receipts	–		–		–	–	
Total special accounts	–	 	–	 	–	–	
Total net resourcing for agency	58,380	 	96,317	 	–	167,994	
All figures are GST exclusive.
1. Appropriation Bill (No. 1) 2012–13.
2. Estimated adjusted balance carried forward from previous year.
3. Includes an amount of $0.383m in 2012–13 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. The special appropriation has been removed from 2012–13 onwards in line with the transferring of the fines and costs function. 

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 2012–13 Budget measures
 	 	2011–12	2012–13	2013–14	2014–15	2015–16	
	Program	$’000	$’000	$’000	$’000	$’000	
Expense measures		 	 	 	 	 	
Tax compliance—maintaining the cross agency approach to preventing abuse of secrecy jurisdictions (Project Wickenby)1	1.1	 	 	 	 	 	
Departmental expenses		–	648	3,705	3,675	–	
Commonwealth Director of Public Prosecutions—additional funding2	1.1	 	 	 	 	 	
Departmental expenses		–	8,767	–	–	–	
Total expense measures		–	9,415	3,705	3,675	–	
Prepared on a Government Finance Statistics (fiscal) basis.
1. The lead agency for this measure is the Australian Taxation Office. The full measure description and package details appear in Budget Paper No. 2 under the Treasury portfolio.
2. This measure will provide funding of $8.767m to prosecute organisers of people smuggling ventures.
Measures announced between 2011–12 Budget and 2012–13 Budget but not yet reported in a subsequent portfolio statement
 	 	2011–12	2012–13	2013–14	2014–15	2015–16	
	Program	$’000	$’000	$’000	$’000	$’000	
Expense measures		 	 	 	 	 	
Reducing the cost of government administration—one-off efficiency dividend	1.1	 	 	 	 	 	
Departmental expenses		–	(2,142)	(2,006)	(1,986)	(2,005)	
Total expense measures		–	(2,142)	(2,006)	(1,986)	(2,005)	
Capital measures		 	 	 	 	 	
Departmental capital budgets—savings	1.1	 	 	 	 	 	
Departmental capital		–	(96)	(673)	(491)	(496)	
Total capital measures	 	–	(96)	(673)	(491)	(496)	
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
•	actively 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	2011–12	 	
	Estimated	2012–13	
	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	310	–	
Departmental expenses		 	
Departmental appropriation2	89,374	95,934	
Expenses not requiring appropriation in the budget year3	5,713	5,712	
Total expenses for Outcome 1	95,397	101,646	
		 	
 	2011–12	2012–13	
Average staffing level (number)	513	504	
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. The DPP ceased its role in relation to fines and costs from 1 October 2011.
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
Funding of $8.767m to prosecute crew and organisers of people smuggling ventures has been provided for 2012–13.	
 	2011–12	 	2013–14	2014–15	2015–16	
	Revised	2012–13	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	310	–	–	–	–	
Annual departmental expenses		 				
Ordinary annual services						
(Appropriation Bill No. 1)	86,224	92,784	81,769	80,976	78,059	
Revenue from independent sources						
(s 31)	3,150	3,150	3,150	3,150	3,150	
Expenses not requiring appropriation		 				
in the budget year2	5,713	5,712	5,719	5,715	5,734	
Total program expenses 	95,397	101,646	90,638	89,841	86,943	
1. Administered expenses not requiring appropriation in the budget year are made up of the writing off of administered debts. The DPP ceased its role in relation to fines and costs from 1 October 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 effective and timely prosecution services.	
 	2011–12	 	2013–14	2014–15	2015–16	
	Revised	2012–13	Forward	Forward	Forward	
Deliverables 	budget	Budget	year 1	year 2	year 3	
Number of cases prosecuted	7,500	7,500	7,500	7,500	7,500	

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.	
 	2011–12	2012–13	2013–14	2014–15	2015–16	
	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 2012–13 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	
		2012–13	2012–13	2012–13	2012–13	2012–13	
		2011–12	2011–12	2011–12	2011–12	2011–12	
	Outcome	$’000	$’000	$’000	$’000	$’000	
Services for Other Entities and Trust Moneys—	1	–	–	–	–	–	
FMA Act s 20 (A)1	1	–	–	–	–	–	
Total special accounts 2012–13 Budget estimate		–	–	–	–	–	
Total special accounts 2011–12 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 will increase by $6.560m to $92.784m in 
2012–13. The increase in operating revenue is due to:
•	an increase of $0.648m for the Project Wickenby measure for 2012–13 (see Table 1.2)
•	additional funding of $8.767m to the DPP to prosecute crew and organisers of people smuggling ventures (see Table 1.2), and
•	a decrease of $2.855m in total for the phasing in of property efficiency savings, the efficiency dividend and wage-cost indexation.
The forecasted operating loss for 2011–12 is mainly due to the workload associated with people smuggling prosecutions and the additional costs associated with Project Wickenby prosecutions. 
Administered
The forecast administered revenue collected by the DPP on behalf of the Commonwealth has decreased from the estimate in the 2011–12 Portfolio Budget Statements. This is as a result of the DPP ceasing its role in relation to fines and costs from 1 October 2011. 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	
	2011–12	2012–13	2013–14	2014–15	2015–16	
	$’000	$’000	$’000	$’000	$’000	
EXPENSES		 				
Employee benefits	53,400	55,271	52,609	52,462	50,060	
Supplier expenses	46,934	40,607	32,254	31,608	31,093	
Depreciation and amortisation	5,199	5,198	5,205	5,201	5,220	
Other	570	570	570	570	570	
Total expenses	106,103	101,646	90,638	89,841	86,943	
LESS: 		 				
OWN-SOURCE INCOME		 				
Own-source revenue		 				
Sale of goods and rendering of services	3,150	3,150	3,150	3,150	3,150	
Other	434	434	434	434	434	
Total own-source revenue	3,584	3,584	3,584	3,584	3,584	
Gains		 				
Other	80	80	80	80	80	
Total gains	80	80	80	80	80	
Total own-source income	3,664	3,664	3,664	3,664	3,664	
Net cost of (contribution by)		 				
services	102,439	97,982	86,974	86,177	83,279	
Revenue from government	86,224	92,784	81,769	80,976	78,059	
Surplus (deficit) attributable to		 				
the Australian Government	(16,215)	(5,198)	(5,205)	(5,201)	(5,220)	
OTHER COMPREHENSIVE INCOME		 				
Changes in asset revaluation surplus	–	–	–	–	–	
Total other comprehensive income 	–	–	–	–	–	
Total comprehensive income (loss)	(16,215)	(5,198)	(5,205)	(5,201)	(5,220)	
Total comprehensive income (loss)		 				
attributable to the Australian 		 				
Government	(16,215)	(5,198)	(5,205)	(5,201)	(5,220)	
						
Note: Impact of net cash appropriation arrangements	 	 	 	
	2011–12	2012–13	2013–14	2014–15	2015–16	
	$’000	$’000	$’000	$’000	$’000	
Total comprehensive income (loss)		 				
less depreciation/amortisation 		 				
expenses previously funded through		 				
revenue appropriations	(11,016)	–	–	–	–	
Plus depreciation/amortisation expenses		 				
previously funded through revenue		 				
appropriations1	(5,199)	(5,198)	(5,205)	(5,201)	(5,220)	
Total comprehensive income (loss)						
as per the statement of 						
comprehensive income	(16,215)	(5,198)	(5,205)	(5,201)	(5,220)	
Prepared on Australian Accounting Standards basis.
1. From 2010–11, the government introduced net cash appropriation arrangements where Bill 1 revenue appropriations for the depreciation and amortisation expenses of Financial Management and Accountability Act 1997 agencies were replaced with a separate capital budget provided through Bill 1 equity appropriations. See Table 3.2.5 for more information on the departmental capital budget.
Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)
 	Estimated	Budget	Forward	Forward	Forward	
	actual	estimate	estimate	estimate	estimate	
	2011–12	2012–13	2013–14	2014–15	2015–16	
	$’000	$’000	$’000	$’000	$’000	
ASSETS		 				
Financial assets		 				
Cash and cash equivalents	230	230	230	230	230	
Trade and other receivables	62,675	62,675	62,675	60,177	56,939	
Total financial assets	62,905	62,905	62,905	60,407	57,169	
Non-financial assets		 				
Land and buildings	7,594	4,744	3,825	3,825	3,825	
Property, plant and equipment	5,249	3,285	1,691	953	953	
Intangibles	915	914	910	907	904	
Other non-financial assets	985	985	985	985	985	
Total non-financial assets	14,743	9,928	7,411	6,670	6,667	
Total assets	77,648	72,833	70,316	67,077	63,836	
LIABILITIES		 				
Payables		 				
Suppliers	2,491	2,491	2,491	2,491	2,491	
Other payables	3,824	3,824	3,824	3,824	3,824	
Total payables	6,315	6,315	6,315	6,315	6,315	
Non-interest-bearing liabilities		 				
Other 	159	159	159	159	159	
Total non-interest-bearing liabilities	159	159	159	159	159	
Provisions		 				
Employee provisions	14,768	14,768	14,768	14,768	14,768	
Other provisions	5,200	5,200	5,200	5,200	5,200	
Total provisions	19,968	19,968	19,968	19,968	19,968	
Total liabilities	26,442	26,442	26,442	26,442	26,442	
Net assets	51,206	46,391	43,874	40,635	37,394	
EQUITY		 				
Parent entity interest		 				
Contributed equity	(3,026)	(2,643)	45	2,007	3,986	
Reserves	12,067	12,067	12,067	12,067	12,067	
Retained surplus		 				
(accumulated deficit)	42,165	36,967	31,762	26,561	21,341	
Total parent entity interest	51,206	46,391	43,874	40,635	37,394	
Total equity	51,206	46,391	43,874	40,635	37,394	
Prepared on Australian Accounting Standards basis.

Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2012–13)
 	 	Asset	Contributed	 	
	Retained	revaluation	equity/	Total	
	earnings	reserve	capital	equity	
	$’000	$’000	$’000	$’000	
Opening balance as at 1 July 2012					
Balance carried forward from					
previous period	42,165	12,067	(3,026)	51,206	
Adjustment for changes in					
accounting policies	–	–	–	–	
Adjusted opening balance	42,165	12,067	(3,026)	51,206	
Comprehensive income					
Surplus (deficit) for the period	(5,198)	–	–	(5,198)	
Total comprehensive income	(5,198)	–	–	(5,198)	
Transactions with owners					
Contributions by owners					
Departmental capital budget	–	–	383	383	
Sub-total transactions with owners	–	–	383	383	
Estimated closing balance	 	 	 	 	
as at 30 June 2013	36,967	12,067	(2,643)	46,391	
Closing balance attributable to the 					
Australian Government	36,967	12,067	(2,643)	46,391	
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	
	2011–12	2012–13	2013–14	2014–15	2015–16	
	$’000	$’000	$’000	$’000	$’000	
OPERATING ACTIVITIES		 				
Cash received		 				
Goods and services	3,423	3,150	3,150	3,150	3,150	
Appropriations	96,080	91,072	79,979	79,387	75,126	
Net GST received	3,151	2,941	2,979	2,880	2,933	
Other 	2,240	3,029	3,068	2,967	514	
Total cash received	104,894	100,192	89,176	88,384	81,723	
Cash used		 				
Employees	53,098	55,271	52,609	52,462	50,060	
Suppliers	49,027	44,351	35,997	35,352	31,093	
Other	570	570	570	570	570	
Total cash used	102,695	100,192	89,176	88,384	81,723	
Net cash from (used by)	 	 	 	 	 	
operating activities	2,199	–	–	–	–	
INVESTING ACTIVITIES		 				
Cash used		 				
Purchase of property, plant 		 				
and equipment	4,440	383	2,688	1,962	1,979	
Total cash used	4,440	383	2,688	1,962	1,979	
Net cash from (used by)	 	 	 	 	 	
investing activities	(4,440)	(383)	(2,688)	(1,962)	(1,979)	
FINANCING ACTIVITIES		 				
Cash received		 				
Contributed equity	2,975	383	2,688	1,962	1,979	
Other	(745)	–	–	–	–	
Total cash received	2,230	383	2,688	1,962	1,979	
Net cash from (used by)		 				
financing activities	2,230	383	2,688	1,962	1,979	
Net increase (decrease)		 				
in cash held	(11)	–	–	–	–	
Cash and cash equivalents at the	 	 	 	 	 	
beginning of the reporting period	241	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	
	2011–12	2012–13	2013–14	2014–15	2015–16	
	$’000	$’000	$’000	$’000	$’000	
NEW CAPITAL APPROPRIATIONS		 				
Capital budgets—Bill 1 (DCB)	2,975	383	2,688	1,962	1,979	
Total new capital appropriations	2,975	383	2,688	1,962	1,979	
Provided for:		 				
Purchase of non-financial assets	2,975	383	2,688	1,962	1,979	
Total items	2,975	383	2,688	1,962	1,979	
PURCHASE OF NON-FINANCIAL		 				
ASSETS		 				
Funded by capital appropriation—DCB1	4,440	383	2,688	1,962	1,979	
Total	4,440	383	2,688	1,962	1,979	
RECONCILIATION OF CASH		 				
USED TO ACQUIRE ASSETS		 				
TO ASSET MOVEMENT TABLE		 				
Total purchases	4,440	383	2,688	1,962	1,979	
Total cash used to	 	 	 	 	 	
acquire assets	4,440	383	2,688	1,962	1,979	
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 (2012–13)
		Other 			
		property, 	Computer		
		plant &	software &		
	Buildings	equipment	intangibles	Total	
	$’000	$’000	$’000	$’000	
As at 1 July 2012					
Gross book value 	37,770	15,105	3,720	56,595	
Accumulated depreciation/ 					
amortisation and impairment	(30,176)	(9,856)	(2,805)	(42,837)	
Opening net book balance	7,594	5,249	915	13,758	
CAPITAL ASSET ADDITIONS					
Estimated expenditure on					
new or replacement assets					
By purchase—appropriation 					
ordinary annual services1	264	74	45	383	
Total additions	264	74	45	383	
Other movements	 	 	 	 	
Depreciation/amortisation expense	(3,114)	(2,038)	(46)	(5,198)	
Other	(346)	(92)	(46)	(484)	
Total other movements	(3,460)	(2,130)	(92)	(5,682)	
As at 30 June 2013					
Gross book value	37,688	15,087	3,719	56,494	
Accumulated depreciation/					
amortisation and impairment	(32,944)	(11,802)	(2,805)	(47,551)	
Closing net book balance	4,744	3,285	914	8,943	
Prepared on Australian Accounting Standards basis.
1. ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Bill (No. 1) 
2012–13 for depreciation and amortisation expenses, departmental 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	
	2011–12	2012–13	2013–14	2014–15	2015–16	
	$’000	$’000	$’000	$’000	$’000	
EXPENSES ADMINISTERED ON		 				
BEHALF OF GOVERNMENT		 				
Write-down and impairment of assets	310	–	–	–	–	
Total expenses administered	 	 	 	 	 	
on behalf of government	310	–	–	–	–	
INCOME ADMINISTERED ON		 				
BEHALF OF GOVERNMENT		 				
Non-taxation revenue		 				
Fees and fines1	585	–	–	–	–	
Total revenues administered 		 				
on behalf of government	585	–	–	–	–	
Prepared on Australian Accounting Standards basis.
1. The DPP ceased its role in relation to fines and costs from 1 October 2011.
Table 3.2.8: Schedule of budgeted assets and liabilities administered on behalf of government (as at 30 June)
The DPP has no assets or liabilities administered on behalf of government. The DPP ceased its role in relation to fines and costs from 1 October 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	
	2011–12	2012–13	2013–14	2014–15	2015–16	
	$’000	$’000	$’000	$’000	$’000	
OPERATING ACTIVITIES		 				
Cash received		 				
Other	458	–	–	–	–	
Total cash received	458	–	–	–	–	
Cash used		 				
Other	60	–	–	–	–	
Total cash used	60	–	–	–	–	
Net cash from (used by) 	 	 	 	 	 	
operating activities	398	–	–	–	–	
FINANCING ACTIVITIES		 				
Cash received		 				
Cash from Official Public Account for:		 				
– Appropriations	60	–	–	–	–	
Total cash received	60	–	–	–	–	
Cash used		 				
Cash to Official Public Account for:		 				
– Transfers from other entities						
(Finance—whole of government)	458	–	–	–	–	
Total cash used	458	–	–	–	–	
Net cash from (used by) 	 	 	 	 	 	
investing activities	(398)	–	–	–	–	
Cash and cash equivalents at the		 				
beginning of the reporting period	–	–	–	–	–	
Cash and cash equivalents at the		 				
end of the reporting period	–	–	–	–	–	
Prepared on Australian Accounting Standards basis.
The DPP ceased its role in relation to fines and costs from 1 October 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.
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.