Note 3 Financial Performance
Note 3A: Employee Benefits
Wages and salaries
Superannuation - defined contribution plans
Leave and other entitlements
Separation and redundancies
Total employee benefits
The Board of AAFCANS resolved to pay Jobkeeper during the 3 months to June to ensure facilities remained open and trading for Defence personnel remaining on base. The additional payments to staff totalled $257,000. Treasury declined AAFCANS application for Jobkeeper and no funding was received to offset the additional payments.
The staff of the Army and Air Force Canteen Service are members of self-selected superannuation funds. The Army and Air Force Canteen Service makes employer contributions to the employees’ superannuation schemes at rates determined by legislation. The Army and Air Force Canteen Service accounts for the contributions as if they were contributions to defined contribution plans.
The liability for superannuation recognised as at 30 June represents outstanding contributions for the final month of the year. Refer to Note 7B.
Note 3B: Suppliers
Goods and services supplied or rendered
Cost of goods sold
Total goods and services supplied or rendered
Workers compensation expenses
Total other suppliers
Note 3C: Licenced Facilities on Base
Licenced facilities on base
Total licenced facilities on base
Licensed facilities on base was the cost of the rent and utilities that were used by licenced traders on base. The AAFCANS headquarters on base was estimated on the cost of renting a similar space in the area. These facilities were provided free of charge by the Department of Defence. The revenue in relation to the provision of these facilities is disclosed in Note 4B.
Note 3D: Other Expenses
Computer support and expenses
Selling, stationery, postage and courier
Vehicle running costs
Recruitment fees and agency staff
Support office facilities
External audit fees
Telephone and internet communications
Fringe benefits tax
Internal audit fees
Total other expenses