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)
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 | ||
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 |
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 |
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 | ||
Interest on lease liabilities | 198 | 206 |
Total finance costs | 198 | 206 |
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 | ||
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
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 | 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 |
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https://www.transparency.gov.au/annual-reports/attorney-generals-department/reporting-year/2020-21-53