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Note 1.1 Expenses

Financial Performance

This section analyses the financial performance of the National Mental Health Commission for the year ended 30 June 2020

1.1 Expenses

2020

2019

$

$

1.1A: Employee Benefits

Wages and salaries

3,747,806

2,470,218

Superannuation:

Defined contribution plans

502,261

350,734

Defined benefit plans

157,586

97,065

Leave and other entitlements

671,906

496,727

Separations and redundancies

130,839

32,238

Other employee benefits

17,630

19,067

Total employee benefits

5,228,028

3,466,049

Accounting Policy

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

1.1B: Suppliers

Goods and services supplied or rendered

Contracted services

1,702,818

1,786,642

Travel

170,126

185,364

IT services

9,436

37,506

Property operating expenses

197,978

146,139

Audit fees

33,000

33,000

Conferences and seminars

7,459

11,821

Other

134,605

158,908

Total goods and services supplied or rendered

2,255,422

2,359,380

Goods supplied

30,559

49,141

Services rendered

2,224,863

2,310,239

Total goods and services supplied or rendered

2,255,422

2,359,380

Other suppliers

Workers compensation expenses

13,705

18,816

Operating lease rentals1

-

642,829

Short-term leases

31,887

-

Total other suppliers

45,592

661,645

Total suppliers

2,301,014

3,021,025

1The Commission 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 3.2, 3.3B and 3.4.

Accounting Policy

Contracted services

The contracted services include payments to the service providers of the Commission in delivery of the funded programs from the Department of Health and payments to the Department of Health under a shared services agreement.

Short-term leases and leases of low-value assets

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