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Note 5: Income and Expenses Administered on Behalf of Government

This section analyses the activities that the Attorney-General's Department does not control but administers on behalf of the Government. Unless otherwise noted, the accounting policies adopted are consistent with those applied for departmental reporting.

Administered - expenses (excluding employee benefits expense) 1

5.1A: Suppliers

2020

2019

$'000

$'000

Goods and services supplied or rendered

Accommodation

1,242

578

Advertising

200

135

Consultants and contractors

5,191

2,077

Contribution to Family Court of Western Australia operations

14,502

14,304

Corporate overhead

6,974

3,044

Counselling expenses (Royal Commissions)

52

24

Family Law Act payments to states and territories

966

1,108

General office

2,680

491

Information technology and communications

10,920

984

Labour hire

9,737

112

Legal fees

42,398

25,323

Media monitoring

472

182

Payments and contributions to external bodies

23,540

525

Protected action ballot expenses (Industrial Relations)

1,803

Publications preparation

638

1,021

Travel

2,712

1,163

Research

4,094

1,161

Social and Community Services pay equity payments

5,073

4,356

Total goods and services supplied or rendered

133,194

56,588

Goods supplied

957

157

Services rendered

132,237

56,431

Total goods and services supplied or rendered

133,194

56,588

Other suppliers

Operating lease rentals 1

1,390

Total other suppliers

1,390

Total suppliers

133,194

57,978

The department had no short-term lease commitments at 30 June 2020.

The above lease disclosures should be read in conjunction with the accompanying notes 5.1E, 7.2A and 7.4A.

5.1B: Subsidies

2020

2019

Subsidies in connection with

$'000

$'000

Law Courts Limited

3,494

3,396

Coal Mining Industry (Long Service Leave Funding) Corporation

147,349

11,735

Total subsidies

150,843

15,131

5.1C: Personal benefits

2020

2019

$'000

$'000

Former Solicitors-Generals' pensions - interest cost

112

176

Witness expenses

260

95

Fair Entitlements Guarantee Act 2012 payments

175,691

27,501

Other personal benefits

473

474

Total personal benefits

176,536

28,246

5.1D: Grants

2020

2019

$'000

$'000

Australian Government entities (related entities)

60,348

5,053

State and territory governments

26,366

10,598

Non-profit organisations

116,714

101,044

Other private sector

809

1,873

Overseas

681

499

Family relationship support payments

178,623

163,531

Other grants

2,002

1,883

Total grants

385,543

284,481

Accounting Policy

The department administers a number of grant schemes on behalf of the Government. Grant liabilities are recognised to the extent that (i) the services required to be performed by the grantee have been performed or (ii) the grant eligibility criteria have been satisfied, but payments due have not been made. When the Government enters into an agreement to make these grants and services but services have not been performed or criteria satisfied, this is considered a commitment.

5.1E: Finance costs

2020

2019

$'000

$'000

Interest on lease liabilities

206

Total finance costs

206

5.1F: Write-down and impairment of assets and other expenses

2020

2019

$'000

$'000

Unwinding of makegood expense

6

10

Total write-down and impairment of assets and other expenses

6

10

5.1G: Payments to corporate Commonwealth entities

2020

2019

$'000

$'000

Australian Human Rights Commission

16,538

16,709

Comcare

5,959

Total payments to corporate Commonwealth entities

22,497

16,709

Accounting Policy

Payments to corporate Commonwealth entities from amounts appropriated for that purpose are classified as administered expenses, equity injections or loans of the department. The appropriation to the department is disclosed under the Funding section – Appropriations.

5.2 Administered - income 2

5.2 Administered - income

2020

2019

$'000

$'000

REVENUE

Taxation revenue

5.2A: Levies

147,349

11,735

Non-taxation revenue

5.2B: Revenue from contracts and customers

2,676

2,828

Accounting Policy

All administered revenues are revenues relating to ordinary activities performed by the department on behalf of the Australian Government. As such, administered appropriation are not revenues of the individual entity that oversees distribution or expenditure of the funds as directed.

5.2C: Recoveries - personal benefit recoveries

2020

2019

$'000

$'000

Recoveries - personal benefit recoveries

137,625

1,062

5.2D: Other non-taxation revenue

2020

2019

$'000

Recovery of unspent grant funding

355

216

Other revenue

5,103

4,402

Total other non-taxation revenue

5,458

4,618

Footnotes

  1. In accordance with the Administrative Arrangements Order of 29 May 2019, industrial relations programs and functions transferred from the Department of Employment, Skills, Small and Family Business.
  2. 1 In accordance with the Administrative Arrangements Order of 29 May 2019, Industrial Relations programs and functions transferred from DESSFB.