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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.

5.1 Administered - expenses (excluding employee expense)

5.1A: Suppliers

2021

2020

$'000

$'000

5.1A: Suppliers

Goods and services supplied or rendered

Accommodation

1,446

1,242

Advertising

13

200

Consultants and contractors

5,112

5,191

Contribution to Family Court of Western Australia operations

17,101

14,502

Corporate support - Attorney-General's Department

6,105

6,974

Support services (Royal Commissions)

357

52

Family Law Act payments to states and territories

808

966

General office

658

2,680

Information technology and communications

10,035

10,920

Labour hire

16,322

9,737

Legal fees - direct

24,211

27,439

Legal fees - indirect

10,066

14,959

Media monitoring

347

472

Payments and contributions to external bodies

20,771

23,540

Protected action ballot expenses (Industrial Relations)

1,176

1,803

Publications preparation

1,777

638

Travel

790

2,712

Research

2,952

4,094

Social and Community Services pay equity payments

5,073

Total goods and services supplied or rendered

120,047

133,194

Goods supplied

215

957

Services rendered

119,832

132,237

Total goods and services supplied or rendered

120,047

133,194

Other suppliers

Operating lease rentals

410

Total other suppliers

410

Total suppliers

120,457

133,194

The department has no short-term lease commitments at 30 June 2021.

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

5.1B: Subsidies

5.1B: Subsidies

Subsidies in connection with

Law Courts Limited

3,497

3,494

Coal Mining Industry (Long Service Leave Funding) Corporation

139,610

147,349

Total subsidies

143,107

150,843

5.1C: Personal benefits

2021

2020

$'000

$'000

5.1C: Personal benefits

High Court Justices (Long Leave Payments) Act 1979

1,104

Former Solicitor-Generals' pensions - interest cost

79

112

Witness expenses

180

260

Fair Entitlements Guarantee Act 2012 payments

104,603

175,691

Other personal benefits

422

473

Total personal benefits

106,388

176,536

5.1D: Grants

2021

2020

$'000

$'000

5.1D: Grants

Australian Government entities (related entities)

51,988

60,348

State and territory governments

25,460

26,366

Non-profit organisations

29,822

116,714

Other private sector

819

809

Overseas

730

681

Family relationship support payments

178,401

178,623

Other grants

2,074

2,002

Total grants

289,294

385,543

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

5.1E: Finance costs

Interest on lease liabilities

198

206

Total finance costs

198

206

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

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

Impairment on personal benefit recoveries

6

Unwinding of makegood expense

6

Total write-down and impairment of assets and other expenses

6

6

5.1G: Payments to corporate Commonwealth entities

5.1G: Payments to corporate Commonwealth entities

Australian Human Rights Commission

16,515

16,538

Comcare

5,870

5,959

Total payments to corporate Commonwealth entities

22,385

22,497

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

5.2 Administered - income

2021

2020

$'000

$'000

REVENUE

Taxation revenue

5.2A: Levies

139,610

147,349

Non-taxation revenue

5.2B: Revenue from contracts with customers

538

2,676

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: Interest

5.2C: Interest

2

5.2D: Recoveries - personal benefit recoveries

47,234

137,625

5.2E: Other non-taxation revenue

Recovery of unspent grant funding

73

355

Other revenue

89

5,103

Total other non-taxation revenue

162

5,458