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 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 will provide an effective and efficient independent prosecution service that contributes to a fair, safe and just Australia where Commonwealth laws are respected, offenders are brought to justice and potential offenders are deterred.
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 2014–15 as at Budget May 2014
 	Estimate of	 	 	 	 	 	
	prior year				 	Actual	
	amounts	+	Proposed	=	Total	available	
	available in		at Budget		estimate	appropriation	
	2014–15		2014–15		2014–15	2013–14	
	$’000	 	$’000	 	$’000	$’000	
ORDINARY ANNUAL SERVICES1					 		
Departmental appropriation					 		
Prior year departmental 					 		
appropriation2	6,000		–		6,000	12,488	
Departmental appropriation3	–		78,660		78,660	81,638	
s 31 relevant agency receipts4	–	 	3,450	 	3,450	3,450	
Total ordinary annual services 	6,000	 	82,110	 	88,110	97,576	
OTHER SERVICES5					 		
Departmental non-operating					 		
Equity injections	–	 	–	 	–	4,000	
Total other services 	–	 	–	 	–	4,000	
Total available annual 					 		
appropriations	6,000	 	82,110	 	88,110	101,576	
Total net resourcing for agency	6,000	 	82,110	 	88,110	101,576	
All figures are GST exclusive.
1. Appropriation Bill (No. 1) 2014–15.
2. Estimated adjusted balance carried forward from previous year.
3. Includes an amount of $1.925m in 2014–15 for the departmental capital budget (see Table 3.2.5 for further details). For accounting purposes this amount has been designated as ‘contributions by owners’.
4. Section 31 relevant agency receipts—estimate.
5. Appropriation Bill (No. 2) 2014–15.
1.3	Budget measures
Measures announced in the 2013–14 Mid-Year Economic and Fiscal Outlook (MYEFO) and other measures not previously reported in a portfolio statement are summarised in Part 2 of Table 1.2.
Table 1.2: Agency 2014–15 Budget measures
Part 1: Measures announced since the 2013–14 MYEFO
The DPP has no new post-MYEFO measures.

Part 2: MYEFO and other measures not previously reported in a portfolio statement
 	 	2013–14	2014–15	2015–16	2016–17	2017–18	
	Programme	$’000	$’000	$’000	$’000	$’000	
Expense measures		 	 	 	 	 	
Efficiency Dividend—
a further temporary increase 
of 0.25 per cent	1.1	 	 	 	 	 	
Departmental expenses		–	(202)	(383)	(571)	(577)	
Total expense measures	 	–	(202)	(383)	(571)	(577)	
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 programmes are the primary vehicle by which government agencies achieve the intended results of their outcome statements. Agencies are required to identify the programmes that contribute to government outcomes over the budget and forward years.
The DPP’s outcome is described below together with its related programme, 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
•	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 programme.
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	2013–14	 	
	Estimated	2014–15	
	actual	Estimated	
	expenses	expenses	
	$’000	$’000	
Programme 1.1: An independent service to prosecute alleged offences against the criminal law of the Commonwealth, in appropriate matters, in a manner which is fair and just and to ensure that offenders, where appropriate, are deprived of the proceeds and benefits of criminal activity		 	
Departmental expenses		 	
Departmental appropriation1	89,411	80,185	
Expenses not requiring appropriation in the budget year2	8,067	5,403	
Total expenses for Outcome 1	97,478	85,588	
		 	
 	2013–14	2014–15	
Average staffing level (number)	452	412	
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
Programme 1.1: An independent service to prosecute alleged offences against the criminal law of the Commonwealth, in appropriate matters, in a manner which is fair and just and to ensure that offenders, where appropriate, are deprived of the proceeds and benefits of criminal activity	

Programme 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
•	providing a high-quality, timely, efficient and cost-effective prosecution service.	

Programme 1.1 expenses
The variation in expenses across the budget and forward years reflects the termination in 2014–15 of funding for the cross-agency approach to preventing abuse of secrecy jurisdictions (Project Wickenby) budget measure, the net impact of government savings measures, and the adjustments for changes in wage and price indices. 	
 	2013–14	 	2015–16	2016–17	2017–18	
 	Estimated	2014–15	Forward	Forward	Forward	
 	actual	Budget	estimate	estimate	estimate	
 	$’000	$’000	$’000	$’000	$’000	
Annual departmental expenses		 			 	
Ordinary annual services (Appropriation Bill No. 1)	85,961	76,735	72,576	72,114	72,821	
Revenue from independent sources
(s 31)	3,450	3,450	3,450	3,450	3,450	
Expenses not requiring appropriation in		 			 	
the budget year1	8,067	5,403	5,456	5,345	5,449	
Total programme expenses 	97,478	85,588	81,482	80,909	81,720	
1. Expenses not requiring appropriation in the budget year are made up of services received free of charge, depreciation and amortisation.

Programme 1.1 deliverables
To achieve the programme objectives over the budget and forward years, the DPP will continue to deliver effective and timely prosecution services. 	
 	2013–14	 	2015–16	2016–17	2017–18	
 	Estimated	2014–15	Forward	Forward	Forward	
Deliverables 	actual	Budget	estimate	estimate	estimate	
Number of matters progressed1	7,900	7,500	 	 	 	
1. The number of matters to be progressed for the forward years is not able to be determined at this stage.

Programme 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.	
 	2013–14	 	2015–16	2016–17	2017–18	
 	Estimated	2014–15	Forward	Forward	Forward	
Key performance indicators	actual	Budget	estimate	estimate	estimate	
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 2014–15 budget year. It explains how budget plans are incorporated into the financial statements and provides further details of the reconciliation between appropriations and programme expenses.
3.1	Explanatory tables
3.1.1	Movement of administered funds between years
The DPP has no administered funds.
3.1.2	Special accounts
The DPP has no special accounts.
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 operating revenue for 2014–15 has decreased by $0.049m since the 2013–14 Portfolio Additional Estimates Statements (from $80.234m to $80.185m). The net decrease is due to:
•	changes in prices and wages indices (an increase of $0.227m)
•	savings under the Internet Based Network Connection Services Panel arrangement (a decrease of $0.079m)
•	the further 0.25% increase in the annual efficiency dividend (a decrease of $0.197m).
Due to the reduction in revenue by 13% from 2012–13 to 2013–14, the DPP is forecasting an operating loss for 2013–14 of $7.000m. The forecast deficit consists of continuing people smuggling prosecutions (people smuggling funding ceased on 30 June 2013), increased property expenses associated with the implementation of three new property leases, and costs associated with corporate reorganisation.
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	
	2013–14	2014–15	2015–16	2016–17	2017–18	
	$’000	$’000	$’000	$’000	$’000	
EXPENSES		 				
Employee benefits	55,170	48,943	46,384	46,170	46,692	
Suppliers	34,185	31,186	29,586	29,338	29,523	
Depreciation and amortisation	7,553	4,889	4,942	4,831	4,935	
Other	570	570	570	570	570	
Total expenses	97,478	85,588	81,482	80,909	81,720	
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	93,514	81,624	77,518	76,945	77,756	
Revenue from government	78,961	76,735	72,576	72,114	72,821	
Surplus (deficit) attributable to		 				
the Australian Government	(14,553)	(4,889)	(4,942)	(4,831)	(4,935)	
OTHER COMPREHENSIVE INCOME		 				
Changes in asset revaluation surplus	–	–	–	–	–	
Total other comprehensive income 	–	–	–	–	–	
Total comprehensive income (loss)	(14,553)	(4,889)	(4,942)	(4,831)	(4,935)	
Total comprehensive income (loss)		 				
attributable to the Australian 		 				
Government	(14,553)	(4,889)	(4,942)	(4,831)	(4,935)	
						
Note: Impact of net cash appropriation arrangements	 	 	 	
	2013–14	2014–15	2015–16	2016–17	2017–18	
	$’000	$’000	$’000	$’000	$’000	
Total comprehensive income (loss)		 				
excluding depreciation/amortisation		 				
expenses previously funded		 				
through revenue appropriations	(7,000)	–	–	–	–	
Less depreciation/amortisation		 				
expenses previously funded		 				
through revenue appropriations	7,553	4,889	4,942	4,831	4,935	
Total comprehensive income (loss)		 				
as per the statement of 		 				
comprehensive income	(14,553)	(4,889)	(4,942)	(4,831)	(4,935)	
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	
	2013–14	2014–15	2015–16	2016–17	2017–18	
	$’000	$’000	$’000	$’000	$’000	
ASSETS		 				
Financial assets		 				
Cash and cash equivalents	230	230	230	230	230	
Trade and other receivables	9,799	9,799	9,799	9,799	9,799	
Total financial assets	10,029	10,029	10,029	10,029	10,029	
Non-financial assets		 				
Land and buildings	9,923	10,408	10,497	10,438	11,269	
Property, plant and equipment	8,485	8,480	8,471	8,457	8,258	
Intangibles	979	1,587	1,940	1,895	1,761	
Other non-financial assets	198	198	198	198	198	
Total non-financial assets	19,585	20,673	21,106	20,988	21,486	
Total assets	29,614	30,702	31,135	31,017	31,515	
LIABILITIES		 				
Payables		 				
Suppliers	4,678	4,678	4,678	4,678	4,678	
Other payables	1,658	1,658	1,658	1,658	1,658	
Total payables	6,336	6,336	6,336	6,336	6,336	
Interest-bearing liabilities		 				
Other interest-bearing liabilities	777	777	777	777	777	
Total interest-bearing liabilities	777	777	777	777	777	
Provisions		 				
Employee provisions	17,345	17,405	17,967	18,546	18,546	
Other provisions	4,273	4,273	4,273	4,273	4,273	
Total provisions	21,618	21,678	22,240	22,819	22,819	
Total liabilities	28,731	28,791	29,353	29,932	29,932	
Net assets	883	1,911	1,782	1,085	1,583	
EQUITY		 				
Parent entity interest		 				
Contributed equity	2,677	1,925	1,884	1,830	3,764	
Reserves	18,479	18,479	18,479	18,479	18,479	
Retained surplus		 				
(accumulated deficit)	(20,273)	(18,493)	(18,581)	(19,224)	(20,660)	
Total parent entity interest	883	1,911	1,782	1,085	1,583	
Total equity	883	1,911	1,782	1,085	1,583	
Prepared on Australian Accounting Standards basis.

Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2014–15)
 	 	Asset	Contributed	 	
	Retained	revaluation	equity/	Total	
	earnings	reserve	capital	equity	
	$’000	$’000	$’000	$’000	
Opening balance as at 1 July 2014					
Balance carried forward from					
previous period	(20,273)	18,479	2,677	883	
Adjustment for changes in					
accounting policies	–	–	–	–	
Adjusted opening balance	(20,273)	18,479	2,677	883	
Comprehensive income					
Surplus (deficit) for the period	(4,889)	–	–	(4,889)	
Total comprehensive income	(4,889)	–	–	(4,889)	
Transactions with owners					
Contributions by owners					
Departmental capital budget	–	–	1,925	1,925	
Other	6,669	–	(2,677)	3,992	
Sub-total transactions with owners	6,669	–	(752)	5,917	
Estimated closing balance	 	 	 	 	
as at 30 June 2015	(18,493)	18,479	1,925	1,911	
Closing balance attributable to the 					
Australian Government	(18,493)	18,479	1,925	1,911	
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	
	2013–14	2014–15	2015–16	2016–17	2017–18	
	$’000	$’000	$’000	$’000	$’000	
OPERATING ACTIVITIES		 				
Cash received		 				
Appropriations	86,862	77,634	69,643	69,501	69,823	
Sale of goods and rendering of services	3,450	3,450	3,450	3,450	3,450	
Net GST received	2,979	2,880	2,933	3,183	2,998	
Other 	462	479	514	434	434	
Total cash received	93,753	84,443	76,540	76,568	76,705	
Cash used		 				
Employees	57,305	51,534	48,356	43,910	46,692	
Suppliers	35,864	32,339	27,614	32,088	29,443	
Other	570	570	570	570	570	
Total cash used	93,739	84,443	76,540	76,568	76,705	
Net cash from (used by)	 	 	 	 	 	
operating activities	14	–	–	–	–	
INVESTING ACTIVITIES		 				
Cash used		 				
Purchase of property, plant 		 				
and equipment	2,677	1,925	1,909	1,909	1,934	
Total cash used	2,677	1,925	1,909	1,909	1,934	
Net cash from (used by) 	 	 	 	 	 	
investing activities	(2,677)	(1,925)	(1,909)	(1,909)	(1,934)	
FINANCING ACTIVITIES		 				
Cash received		 				
Contributed equity	2,677	1,925	1,909	1,909	1,934	
Total cash received	2,677	1,925	1,909	1,909	1,934	
Net cash from (used by)	 	 	 	 	 	
financing activities	2,677	1,925	1,909	1,909	1,934	
Net increase (decrease)	 	 	 	 	 	
in cash held	14	–	–	–	–	
Cash and cash equivalents at the		 				
beginning of the reporting period	216	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	
	2013–14	2014–15	2015–16	2016–17	2017–18	
	$’000	$’000	$’000	$’000	$’000	
NEW CAPITAL APPROPRIATIONS		 				
Capital budgets—Bill 1 (DCB)	2,677	1,925	1,909	1,909	1,934	
Equity injections—Bill 2	4,000	–	–	–	–	
Total new capital appropriations	6,677	1,925	1,909	1,909	1,934	
Provided for:		 				
Purchase of non-financial assets	2,677	1,925	1,909	1,909	1,934	
Other items	4,000	–	–	–	–	
Total items	6,677	1,925	1,909	1,909	1,934	
PURCHASE OF NON-FINANCIAL		 				
ASSETS		 				
Funded by capital appropriations1	4,000	–	–	–	–	
Funded by capital appropriation—DCB2	2,677	1,925	1,909	1,909	1,934	
Total	6,677	1,925	1,909	1,909	1,934	
RECONCILIATION OF CASH		 				
USED TO ACQUIRE ASSETS		 				
TO ASSET MOVEMENT TABLE		 				
Total purchases	2,677	1,925	1,909	1,909	1,934	
Total cash used to	 	 	 	 	 	
acquire assets	2,677	1,925	1,909	1,909	1,934	
Prepared on Australian Accounting Standards basis.
DCB = departmental capital budget.
1. Includes both current Bill 2 and prior year Act 2, 4 and 6 appropriations and special capital appropriations.
2. Does not include annual finance lease costs. Includes purchases from current and previous years’ DCBs.

Table 3.2.6: Statement of asset movements (2014–15)
 	 	Other 	 	 	
		property, 	Computer		
		plant &	software &		
	Buildings	equipment	intangibles	Total	
	$’000	$’000	$’000	$’000	
As at 1 July 2014					
Gross book value 	12,366	9,936	3,021	25,323	
Accumulated depreciation/ 					
amortisation and impairment	(2,443)	(1,451)	(2,042)	(5,936)	
Opening net book balance	9,923	8,485	979	19,387	
CAPITAL ASSET ADDITIONS					
Estimated expenditure on					
new or replacement assets					
By purchase—appropriation 					
ordinary annual services1	1,568	346	11	1,925	
Total additions	1,568	346	11	1,925	
Other movements	 	 	 	 	
Depreciation/amortisation expense	(2,744)	(1,613)	(532)	(4,889)	
Other	(2,025)	(442)	(16)	(2,483)	
Total other movements	(4,769)	(2,055)	(548)	(7,372)	
As at 30 June 2015					
Gross book value	13,570	11,102	4,145	28,817	
Accumulated depreciation/					
amortisation and impairment	(3,162)	(2,622)	(2,558)	(8,342)	
Closing net book balance	10,408	8,480	1,587	20,475	
Prepared on Australian Accounting Standards basis.
1. ‘Appropriation ordinary annual services’ refers to funding provided through Appropriation Bill (No. 1) 
2014–15 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).
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.