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Notes - 1. Departmental Financial Performance

1. Departmental Financial Performance

1.1 Expenses

2020

2019

$'000

$'000

Note 1.1A: Employee Benefits

Wages and salaries

5,087

4,770

Superannuation

Defined contribution plans

648

615

Defined benefit plans

327

289

Leave and other entitlements

854

566

Total employee benefits

6,916

6,240

Accounting Policy

Accounting policies for employee related expenses is contained in the People and Relationships section.

Note 1.1B: Suppliers

Goods and services supplied or rendered

Contractors

2,295

6,838

Property operating costs

121

279

Utilities

13

2,124

ICT services

1,777

1,671

Consultants

377

999

Associated employee costs

267

261

Legal services

221

130

Communications

425

234

Travel

74

103

Other

155

130

Total goods and services supplied or rendered

5,725

12,769

Goods supplied

106

99

Services rendered

5,619

12,670

Total goods and services supplied or rendered

5,725

12,769

Other suppliers

Workers compensation premiums

91

319

Operating lease rentals1

16

330

Total other suppliers expenses

107

649

Total suppliers

5,832

13,418

1. The NCA 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 NCA has no short-term lease commitments as at 30 June 2020.

The above lease disclosures should be read in conjunction with the accompanying notes 1.1C, 3.2 and 3.4.

Accounting Policy

Short-term leases and leases of low-value assets

The NCA 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). The NCA recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term.