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Financial performance

This section analyses the financial performance of the DTA for the year ended 30 June 2020.

1.1 Expenses

2020

$’000

2019

$’000

Note 1.1A: Employee benefits

Wages and salaries

22,835

22,005

Superannuation:

Defined contribution plans

2,403

2,253

Defined benefit plans

2,165

1,999

Leave and other entitlements

3,973

4,947

Separation and redundancies

43

26

Other1

843

581

Total employee benefits

32,262

31,811

1 Other relates to employee allowances including higher duties, individual flexible arrangements, emergency warden, departmental liaison and first aid officer.

Expenses

Note 1.1A: Employee benefits

2020

$’000

Note 1.1A: Employee benefits

Wages and salaries

22,835

Superannuation:

Defined contribution plans

2,403

Defined benefit plans

2,165

Leave and other entitlements

3,973

Separation and redundancies

43

Other1

843

Total employee benefits

32,262

Accounting Policy

Accounting policies for employee related expenses are contained in Note 4 People and relationships.

Note 1.1B: Suppliers

2020

$’000

2019

$’000

Note 1.1B: Suppliers

Goods and services supplied or rendered

Consultants

546

2,705

Contractors

26,767

30,688

Legal

2,238

2,033

Information technology and communication1

8,922

220,604

Payments to other government agencies2

1,941

41,957

Secondments

168

1,701

Training, recruitment and other staff costs

1,661

2,654

Travel

533

1,181

Property, equipment, repairs and maintenance

727

1,315

Shared services charges

913

2,555

Other3

653

819

Total goods and services supplied or rendered4

45,069

308,212

Goods supplied

314

231

Services rendered

44,755

307,981

Total goods and services supplied or rendered

45,069

308,212

Other suppliers

Operating lease rentals4

-

3,572

Workers compensation expenses

89

218

Total other supplier expenses

89

3,790

Total suppliers

45,158

312,002

1 The decrease in Information technology and communications expense relates to WoAG ICT procurement arrangements no longer recognised on implementation of AASB15 as these are treated as pass-through arrangements where the DTA is acting as an agent.

2 Relates to collaboration with other government agencies on digital identity capability.

3 Other relates to Comcover premiums, conference fees, user research costs and office supplies.

4 The DTA 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.

The DTA has no short-term lease commitments or low value leases as at 30 June 2020.

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

Note 1.1C: Finance costs – unwinding of discount

2020

$’000

2019

$’000

Note 1.1C: Finance costs – unwinding of discount

Interest on lease liabilities1

145

-

Unwinding of discount

23

4

Total finance costs

168

4

1 The Entity 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.

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

Own-source revenue and gains

Note 1.2A: Revenue from contracts with customers

2020

$’000

2019

$’000

Note 1.2A: Revenue from contracts with customers

Rendering of services

24,462

236,621

Total revenue from contracts with customers

24,462

236,621

Revenue from contracts in connection with:

WoAG ICT Procurement fees

22,406

234,784

ICT Skills Program

1,494

1,478

Defence Cyber GAP Program

500

-

Other

62

359

Total revenue from contracts with customers

24,462

236,621

Timing of transfer of services:

Over time

16,785

Point in time

7,677

Total revenue from contracts with customers

24,462

Disaggregation of revenue from contracts with customers

The majority of the DTA’s revenue relates to ICT WoAG Procurement contracts, hence there is only minimal revenue from external parties. This revenue has decreased during 2020 as the DTA has determined they are an agent for these contracts and treated these as pass-through costs, no longer recognising revenue.

Most of the contracts entered into by the DTA with customers are for goods and services that are recognised over time, that is, longer-term contracts that are recognised over a period rather than at a particular point in time.

Note 1.2B: Other revenue

2020

$’000

2019

$’000

Note 1.2B: Other revenue

Resources received free of charge – secondments1

36

169

Resources received free of charge – audit services1

84

84

Other2

42

54

Total resources received free of charge

162

307

1 Volunteer services are represented by resources received free of charge.

2 Other relates to royalties received and a refund of Comcover premiums.

Accounting Policy

Resources received free of charge

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.

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

2020

$’000

2019

$’000

Note 1.2C: Other gains

Gain on derecognition of make good

-

40

Foreign exchange gains

30

-

Other1

89

-

Total other gains

119

40

1Other relates to the reversal of a prior year accrual for Comcare.

Revenue from Government

Amounts appropriated for departmental ordinary annual services for the year (adjusted for any formal additions and reductions) are recognised as Revenue from Government when DTA gains control of the appropriation. Appropriations receivable are recognised at their nominal amounts.

Reversals of impairment on financial instruments

Accounting policies for impairment are included in Note 5.2 Financial instruments.