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 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 2013–14 as at Budget May 2013
 	Estimate of	 	 	 	 	 	
	prior year				 	Actual	
	amounts	+	Proposed	=	Total	available	
	 available in		at Budget		estimate	appropriation	
	2013–14		2013–14		2013–14	2012–13	
	$’000	 	$’000	 	$’000	$’000	
ORDINARY ANNUAL SERVICES1					 		
Departmental appropriation					 		
Prior year departmental 					 		
appropriation2	68,146		–		68,146	68,146	
Departmental appropriation3	–		81,794		81,794	91,087	
s 31 relevant agency receipts4	–	 	3,450	 	3,450	3,450	
Total ordinary annual services	68,146	 	85,244	 	153,390	162,683	
Total available annual 					 		
appropriations	68,146	 	85,244	 	153,390	162,683	
SPECIAL ACCOUNTS					 		
Opening balance	–		–		–	–	
Receipts	–		–		–	–	
Total special accounts 	–	 	–	 	–	–	
Total net resourcing for agency	68,146	 	85,244	 	153,390	162,683	
All figures are GST exclusive.
1. Appropriation Bill (No. 1) 2013–14.
2. Estimated adjusted balance carried forward from previous year. 
3. Includes an amount of $2.677m in 2013–14 for the departmental capital budget (see Table 3.2.5 for further details). For accounting purposes this amount has been designated as ‘contributions by owners’. Responsibility for the majority of litigation under the Proceeds of Crimes Act 2002 has now transferred from the DPP to the Australian Federal Police with ongoing funding of $1.750m per year.
4. Section 31 relevant agency receipts—estimate.

1.3	Budget measures
Budget measures announced since the 2012–13 Mid-Year Economic and Fiscal Outlook (MYEFO) relating to the DPP are detailed in Budget Paper No. 2 and are summarised in Part 1 of Table 1.2. MYEFO measures not previously reported in a portfolio statement are summarised in Part 2.
Table 1.2: Agency 2013–14 Budget measures
Part 1: Measures announced since the 2012–13 MYEFO
 	 	2012–13	2013–14	2014–15	2015–16	2016–17	
	Program	$’000	$’000	$’000	$’000	$’000	
Expense measures		 	 	 	 	 	
Attorney-General’s Portfolio savings—redirection	1.1	 	 	 	 	 	
Departmental expenses		–	(127)	(128)	(124)	(123)	
Total expense measures	 	–	(127)	(128)	(124)	(123)	
Prepared on a Government Finance Statistics (fiscal) basis.
Part 2: MYEFO measures not previously reported in a portfolio statement
 	 	2012–13	2013–14	2014–15	2015–16	2016–17	
	Program	$’000	$’000	$’000	$’000	$’000	
Expense measures		 	 	 	 	 	
Targeted savings—public service efficiencies	1.1	 	 	 	 	 	
Departmental expenses		(317)	(448)	(380)	(346)	(318)	
Fire Services Levy—reduction	1.1	 	 	 	 	 	
Departmental expenses		(13)	(14)	(14)	(14)	(14)	
Total expense measures	 	(330)	(462)	(394)	(360)	(332)	
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 	2012–13	 	
	Estimated	2013–14	
	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		 	
Departmental expenses		 	
Departmental appropriation1	94,154	82,567	
Expenses not requiring appropriation in the budget year2	5,316	4,201	
Total expenses for Outcome 1	99,470	86,768	
		 	
 	2012–13	2013–14	
Average staffing level (number)	500	423	
Note: Departmental appropriation splits and totals are indicative estimates and may change in the course of the budget year as government priorities change.
1. Departmental appropriation combines ‘Ordinary annual services (Appropriation Bill No. 1)’ and ‘Revenue from independent sources (s 31)’.
2. Expenses not requiring appropriation in the budget year are made up of services received free of charge, depreciation and amortisation.

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
Responsibility for the majority of litigation under the Proceeds of Crimes Act 2002 has transferred from the DPP to the Australian Federal Police, including the transfer of ongoing funding of $1.750m per year.
Funding provided in previous budgets to prosecute crew and organisers of people smuggling ventures ceases on 30 June 2013. The DPP was appropriated $8.767m in 2012–13 for these prosecutions.	
 	2012–13	 	2014–15	2015–16	2016–17	
	Revised	2013–14	Forward	Forward	Forward	
	budget	Budget	year 1	year 2	year 3	
 	$’000	$’000	$’000	$’000	$’000	
Annual departmental expenses		 				
Ordinary annual services (Appropriation Bill No. 1)	90,704	79,117	78,240	75,304	76,074	
Revenue from independent sources (s 31)	3,450	3,450	3,450	3,450	3,450	
Expenses not requiring appropriation in		 				
the budget year1	5,316	4,201	4,201	4,202	4,203	
Total program expenses 	99,470	86,768	85,891	82,956	83,727	
1. 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.	
 	2012–13	 	2014–15	2015–16	2016–17	
	Revised	2013–14	Forward	Forward	Forward	
Deliverables 	budget	Budget	year 1	year 2	year 3	
Number of matters progressed1	7,300	6,500	 	 	 	
1. The number of matters to be progressed for the forward years is not able to 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.	
 	2012–13	 	2014–15	2015–16	2016–17	
	Revised	2013–14	Forward	Forward	Forward	
Key performance indicators	budget	Budget	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 2013–14 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 no administered funds.
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. The DPP’s special account will be abolished with effect from 2013–14. Table 3.1.2 is included here as the final reporting requirement for this account. 

Table 3.1.2: Estimates of special account flows and balances
 	 	Opening	 	 	 	Closing	
		balance	Receipts	Payments	Adjustments	balance	
		2013–14	2013–14	2013–14	2013–14	2013–14	
		2012–13	2012–13	2012–13	2012–13	2012–13	
	Outcome	$’000	$’000	$’000	$’000	$’000	
Services for Other Entities and Trust Moneys—	1	–	–	–	–	–	
FMA Act s 20 (A)1	1	–	–	–	–	–	
Total special accounts 2013–14 Budget estimate		–	–	–	–	–	
Total special accounts 2012–13 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 material difference between the agency resourcing and financial statements.
3.2.2	Analysis of budgeted financial statements
The DPP’s budgeted operating revenue for 2013–14 has decreased by $2.352m since the 2012–13 Portfolio Budget Statements (from $84.919m to $82.567m). The net decrease is due to:
•	the transfer of responsibility for the majority of litigation under the Proceeds of Crime Act 2002 from the DPP to the Australian Federal Police (a decrease of $1.750m)
•	targeted savings for public service efficiencies (a decrease of $0.448m)
•	other departmental efficiencies and wage-cost indexation (a decrease of $0.454m), and
•	an estimated change to own-source revenue (an increase of $0.300m).
The DPP’s appropriation from government has decreased from $90.704m in 2012–13 to $79.117m in 2013–14, a reduction of $11.587m or 12.7%. This is primarily due to the ceasing of funding for the prosecution of organisers of people smuggling ventures of $8.767m and a reduction of $0.746m in tax compliance prosecution funding.
For the forward estimates period, the main impact on appropriation is the cessation of $3.675m in tax compliance prosecution funding, from 30 June 2015.

3.2.3	Budgeted financial statements tables
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	
	2012–13	2013–14	2014–15	2015–16	2016–17	
	$’000	$’000	$’000	$’000	$’000	
EXPENSES		 				
Employee benefits	58,236	49,874	49,150	47,321	47,721	
Supplier expenses	35,862	32,637	32,484	31,377	31,747	
Depreciation and amortisation	4,802	3,687	3,687	3,688	3,689	
Other	570	570	570	570	570	
Total expenses	99,470	86,768	85,891	82,956	83,727	
LESS: 		 				
OWN-SOURCE INCOME		 				
Own-source revenue		 				
Sale of goods and rendering of services	3,450	3,450	3,450	3,450	3,450	
Other	434	434	434	434	434	
Total own-source revenue	3,884	3,884	3,884	3,884	3,884	
Gains		 				
Other	80	80	80	80	80	
Total gains	80	80	80	80	80	
Total own-source income	3,964	3,964	3,964	3,964	3,964	
Net cost of (contribution by)		 				
services	95,506	82,804	81,927	78,992	79,763	
Revenue from government	90,704	79,117	78,240	75,304	76,074	
Surplus (deficit) attributable to		 				
the Australian Government	(4,802)	(3,687)	(3,687)	(3,688)	(3,689)	
OTHER COMPREHENSIVE INCOME		 				
Changes in asset revaluation surplus	–	–	–	–	–	
Total other comprehensive income 	–	–	–	–	–	
Total comprehensive income (loss)	(4,802)	(3,687)	(3,687)	(3,688)	(3,689)	
Total comprehensive income (loss)		 				
attributable to the Australian 		 				
Government	(4,802)	(3,687)	(3,687)	(3,688)	(3,689)	
						
Note: Impact of net cash appropriation arrangements	 	 	 	
	2012–13	2013–14	2014–15	2015–16	2016–17	
	$’000	$’000	$’000	$’000	$’000	
Total comprehensive income (loss)		 				
excluding depreciation/amortisation 		 				
expenses previously funded through		 				
revenue appropriations	–	–	–	–	–	
Less depreciation/amortisation expenses		 				
previously funded through revenue		 				
appropriations	4,802	3,687	3,687	3,688	3,689	
Total comprehensive income (loss)		 				
as per the statement of 		 				
comprehensive income	(4,802)	(3,687)	(3,687)	(3,688)	(3,689)	
Prepared on Australian Accounting Standards basis.
Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)
 	Estimated	Budget	Forward	Forward	Forward	
	actual	estimate	estimate	estimate	estimate	
	2012–13	2013–14	2014–15	2015–16	2016–17	
	$’000	$’000	$’000	$’000	$’000	
ASSETS		 				
Financial assets		 				
Cash and cash equivalents	230	230	230	230	230	
Trade and other receivables	68,767	68,767	68,767	68,767	68,767	
Total financial assets	68,997	68,997	68,997	68,997	68,997	
Non-financial assets		 				
Land and buildings	 6,320	6,320	6,320	6,321	6,323	
Property, plant and equipment	4,799	4,799	4,799	4,799	4,799	
Intangibles	2,168	2,168	2,168	2,168	2,168	
Other non-financial assets	879	879	879	879	879	
Total non-financial assets	14,166	14,166	14,166	14,167	14,169	
Total assets	83,163	83,163	83,163	83,164	83,166	
LIABILITIES		 				
Payables		 				
Suppliers	4,821	4,821	4,821	4,821	4,821	
Other payables	1,511	1,511	1,511	1,511	1,511	
Total payables	6,332	6,332	6,332	6,332	6,332	
Interest-bearing liabilities		 				
Other interest-bearing liabilities	520	520	520	520	520	
Total interest-bearing liabilities	520	520	520	520	520	
Provisions		 				
Employee provisions	19,591	18,678	18,738	19,300	19,879	
Other provisions	4,675	4,675	4,675	4,675	4,675	
Total provisions	24,266	23,353	23,413	23,975	24,554	
Total liabilities	31,118	30,205	30,265	30,827	31,406	
Net assets	52,045	52,958	52,898	52,337	51,760	
EQUITY		 				
Parent entity interest		 				
Contributed equity	(2,643)	2,677	1,950	1,965	2,000	
Reserves	15,292	15,292	15,292	15,292	15,292	
Retained surplus		 				
(accumulated deficit)	39,396	34,989	35,656	35,080	34,468	
Total parent entity interest	52,045	52,958	52,898	52,337	51,760	
Total equity	52,045	52,958	52,898	52,337	51,760	
Prepared on Australian Accounting Standards basis.

Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2013–14)
 	 	Asset	Contributed	 	
	Retained	revaluation	equity/	Total	
	earnings	reserve	capital	equity	
	$’000	$’000	$’000	$’000	
Opening balance as at 1 July 2013					
Balance carried forward from					
previous period	39,396	15,292	(2,643)	52,045	
Adjustment for changes in					
accounting policies	(720)	–	2,643	1,923	
Adjusted opening balance	38,676	15,292	–	53,968	
Comprehensive income					
Surplus (deficit) for the period	(3,687)	–	–	(3,687)	
Total comprehensive income	(3,687)	–	–	(3,687)	
Transactions with owners					
Contributions by owners					
Departmental capital budget	–	–	2,677	2,677	
Sub-total transactions with owners	–	–	2,677	2,677	
Estimated closing balance	 	 	 	 	
as at 30 June 2014	34,989	15,292	2,677	52,958	
Closing balance attributable to the 					
Australian Government	34,989	15,292	2,677	52,958	
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	
	2012–13	2013–14	2014–15	2015–16	2016–17	
	$’000	$’000	$’000	$’000	$’000	
OPERATING ACTIVITIES		 				
Cash received		 				
Appropriations	89,148	77,327	76,651	72,371	73,461	
Sale of goods and rendering of services	3,450	3,450	3,450	3,450	3,450	
Net GST received	2,941	2,979	2,880	2,933	3,183	
Other 	3,029	3,068	2,967	514	434	
Total cash received	98,568	86,824	85,948	79,268	80,528	
Cash used		 				
Employees	54,921	52,009	51,741	49,293	45,461	
Suppliers	42,921	34,245	33,637	29,405	34,497	
Other	570	570	570	570	570	
Total cash used	98,412	86,824	85,948	79,268	80,528	
Net cash from (used by)	 	 	 	 	 	
operating activities	156	–	–	–	–	
INVESTING ACTIVITIES		 				
Cash used		 				
Purchase of property, plant 		 				
and equipment	527	2,677	1,950	1,965	1,998	
Total cash used	527	2,677	1,950	1,965	1,998	
Net cash from (used by)	 	 	 	 	 	
investing activities	(527)	(2,677)	(1,950)	(1,965)	(1,998)	
FINANCING ACTIVITIES		 				
Cash received		 				
Contributed equity	383	2,677	1,950	1,965	1,998	
Total cash received	383	2,677	1,950	1,965	1,998	
Net cash from (used by)	 	 	 	 	 	
financing activities	383	2,677	1,950	1,965	1,998	
Net increase (decrease)	 	 	 	 	 	
in cash held	12	–	–	–	–	
Cash and cash equivalents at the		 				
beginning of the reporting period	218	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	
	2012–13	2013–14	2014–15	2015–16	2016–17	
	$’000	$’000	$’000	$’000	$’000	
NEW CAPITAL APPROPRIATIONS		 				
Capital budgets—Bill 1 (DCB)	383	2,677	1,950	1,965	1,998	
Total new capital appropriations	383	2,677	1,950	1,965	1,998	
Provided for:		 				
Purchase of non-financial assets	383	2,677	1,950	1,965	1,998	
Total items	383	2,677	1,950	1,965	1,998	
PURCHASE OF NON-FINANCIAL		 				
ASSETS		 				
Funded by capital appropriation—DCB1	527	2,677	1,950	1,965	1,998	
Total	527	2,677	1,950	1,965	1,998	
RECONCILIATION OF CASH		 				
USED TO ACQUIRE ASSETS		 				
TO ASSET MOVEMENT TABLE		 				
Total purchases	527	2,677	1,950	1,965	1,998	
Total cash used to	 	 	 	 	 	
acquire assets	527	2,677	1,950	1,965	1,998	
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 (2013–14)
		Other 			
		property, 	Computer		
		plant &	software &		
	Buildings	equipment	intangibles	Total	
	$’000	$’000	$’000	$’000	
As at 1 July 2013					
Gross book value 	41,107	13,958	3,762	58,827	
Accumulated depreciation/ 					
amortisation and impairment	(34,787)	(9,159)	(1,594)	(45,540)	
Opening net book balance	6,320	4,799	2,168	13,287	
CAPITAL ASSET ADDITIONS					
Estimated expenditure on					
new or replacement assets					
By purchase—appropriation 					
ordinary annual services1	2,188	472	17	2,677	
Total additions	2,188	472	17	2,677	
Other movements	 	 	 	 	
Depreciation/amortisation expense	(1,996)	(1,250)	(441)	(3,687)	
Other	(2,778)	(602)	(22)	(3,402)	
Total other movements	(4,774)	(1,852)	(463)	(7,089)	
As at 30 June 2014					
Gross book value	40,325	14,606	4,181	59,112	
Accumulated depreciation/					
amortisation and impairment	(34,005)	(9,807)	(2,013)	(45,825)	
Closing net book balance	6,320	4,799	2,168	13,287	
Prepared on Australian Accounting Standards basis.
1. ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Bill (No. 1) 
2013–14 for depreciation and amortisation expenses, departmental capital budgets or other operational expenses.

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).
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.