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Note to and forming part of the financial statements

Financial performance

This section analyses the financial performance of ARPANSA for the year ended 2020.

Note 1.1: Expenses

1.1A: Employee benefits

2020

2019

$

$

Wages and salaries

12,469,513

12,201,502

Superannuation - defined contribution

2,073,846

1,816,550

Superannuation - defined benefit

549,778

525,762

Leave and other entitlements

2,568,779

2,632,275

Separation and redundancies

0

78,228

Total employee benefits

17,661,916

17,254,317

Accounting policy

Accounting policies for employee related expenses are contained in the People and Relationshipssection.

1.1B: Suppliers

2019

2018

$

$

Goods and services supplied or rendered

Audit fees – ANAO

54,000

54,000

Audit fees – outsourced

45,450

14,657

Advisory council and committees

102,400

114,396

Communications

198,116

265,805

Construction and maintenance – Comprehensive Nuclear-Test-Ban Treaty

805,741

621,172

Contractors/consultants

1,116,854

987,146

Information technology

1,032,310

951,103

Laboratory and office supplies

313,324

269,745

Postage and freight

161,469

194,082

Reference material & subscriptions

303,716

302,238

Repair and maintenance

590,385

613,197

Training and conferences

182,163

199,521

Travel

900,100

1,148,884

Utilities

434,824

488,416

Other goods and services

719,657

617,957

Total goods and services supplied or rendered

6,960,509

6,842,319

Goods supplied

1,289,163

1,266,240

Services rendered

5,671,346

5,576,079

Total goods and services supplied or rendered

6,960,509

6,842,319

Other supplier expenses

Operating lease rentals

1

0

252,974

Short-term leases

4,381

0

Low value leases

9,678

0

Workers compensation premiums

27,686

27,293

Total other supplier expenses

41,745

280,267

Total supplier expenses

7,002,254

7,122,586

1. ARPANSA has applied AASB 16 using the modified retrospective approach and therefore the comparative information has not been restated and continues to be reported under AASB 117.

Accounting policy

Short‐term leases and leases of low‐value assets
ARPANSA has elected not to recognise right-of-use assets and lease liabilities for short-term leases of assets that have a lease term of 12 months or less and leases of low-value assets (less than $10,000). ARPANSA recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term.

Note 1.1C: Finance costs

2020

2019

$

$

Interest on lease liabilities

9,466

0

Note 1.1D: Implement loss of financial instruments

Impairment on trade and other receivables

8,764

1,741

Note 1.1E: Write-down and impairment of other assets

2020

2019

$

$

Property, plant and equipment – write-off

5,908

31,949

Computer software – write-off

122,502

1,663

Inventories – write-off

2,466

0

Total write-down and impairment of assets

130,876

33,612

Accounting policy

Gains and losses from foreign currency are recognised when incurred.

Note 1.1F: Losses from asset sales

2020

2019

$

$

Property, plant and equipment

0

75

Total losses from asset sales

0

75

The above lease disclosures should be read in conjunction with the accompanying notes 1.1B, 2.2 and 2.4.

Note 1.2: Own-source revenue and gains

Own-source revenue
1.2A: Revenue from contracts with customers

2020

2019

$

$

Sale of goods and rendering of services

7,940,231

7,628,374

Total revenue from contracts with customers

7,940,231

7,628,374

Major product / service line:

Scientific services – Personal Radiation Monitoring Service

2,434,745

2,550,653

Construction and maintenance – Comprehensive Nuclear-Test-Ban Treaty

2,047,043

1,779,730

Australian Clinical Dosimetry Service

2,314,451

1,895,632

Other scientific services

1,143,992

1,402,359

7,940,231

7,628,374

Type of customer:

Australian Government entities (related parties)

57,370

55,117

State and Territory Governments

972,781

934,575

Non-government entities

6,910,080

6,638,682

7,940,231

7,628,374

Timing of transfer of goods and services:

Over time

4,361,494

3,675,362

Point in time

3,578,737

3,953,012

7,940,231

7,628,374

Accounting policy

Revenue from the sale of goods is recognised when control has been transferred to the buyer.

ARPANSA's sale of good and service contract fall within scope of AASB 15. Performance obligations are required by enforceable contracts and are sufficiently specific to enable ARPANSA to determine when they have been satisfied.

The following is a description of principal activities from which ARPANSA generates its revenue:

(i) Personal Radiation Monitoring Service – monitors potential ionising radiation exposure to workers in fields such as medical, dental, chiropractic, industrial and mining.

(ii) Comprehensive Nuclear-Test-Ban Treaty – ARPANSA is responsible for carrying out Australia's radionuclide monitoring obligations to the Comprehensive Nuclear-Test-Ban Treaty. In this capacity, ARPANSA has worked to establish the international monitoring systems required to monitor treaty compliance through the installation, implementation and operation of seven stations within Australia and its Territories. The CTBT team within ARPANSA has also expanded to include operational responsibility or the radionuclide stations situated in Fiji and Kiribati.

(iii) Australian Clinical Dosimetry Service – is a national independent dosimetry auditing program, providing quality assurance for radiation oncology facilities and patients. The ACDS has been operating since February 2011, covering 100% of Australian and selected New Zealand radiotherapy facilities

(iv) Other scientific services including testing and calibrations (ultraviolet and radio analytical services), training and hire of radiation meters

Receivables for goods and services, which have 30 day terms, are recognised at the nominal amounts due less any impairment allowance account. Collectability of debts is reviewed at the end of reporting period. Allowances are made when collectability of the debt is no longer probable.

Note 1.2B: Licence fees

2020

2019

$

$

Application fees

15,365

17,051

Annual charges

5,065,911

4,370,869

Total licence fees

5,081,276

4,387,920

Accounting policy

Under paragraph 34(b) of the Australian Radiation Protection and Nuclear Safety Act 1998, an application for a licence must be accompanied by a fee prescribed in the regulations. Revenue for licence applications is recognised when an application for a licence is received.

Note 1.2C: Other revenue

2020

2019

$

$

Resources received free of charge – ANAO

54,000

54,000

Total other revenue

54,000

54,000

Accounting policy


Resources received free of charge are recognised as revenue when and only when a fair value can be reliably determined and the services would have been purchased if they had not been donated. Use of those resources is recognised as an expense.

Resources received free of charge are recorded as either revenue or gains depending on their nature.

Gains
1.2D: Foreign exchange gains

Non-speculative

1,021

278

Total foreign exchange gains

1,021

278

Accounting policy

Gains and losses from foreign currency are recognised when incurred.

Note 1.2E: Reversal of write-downs and impairment

2020

2019

$

$

Inventories – reversal write-off

0

491

Total reversals of previous asset write-down and impairments

0

491

1.2F: Revenue from Government

2020

2019

$

$

Appropriation:

Departmental appropriation

12,757,000

12,758,000

Total revenue from Government

12,757,000

12,758,000

Accounting policy

Amounts appropriated for departmental appropriations for the year (adjusted for any formal additions and reductions) are recognised as Revenue from Government when the Entity gains control of the appropriation, 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.

Section 56 (3) of the Australian Radiation Protection and Nuclear Safety Act 1998, requires that money appropriated by the Parliament be transferred to the special account (notes Note 2.1A: Cash and cash equivalents and Note 3.2: Special accounts refer).

Appropriations receivable are recognised at their nominal amounts.