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 |
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 |
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 |
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 |
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 |
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.
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https://www.transparency.gov.au/annual-reports/australian-radiation-protection-and-nuclear-safety-agency/reporting-year/2019-20-22