Statement of comprehensive income
Actual | Actual | Original Budget | ||
2020 | 2019 | |||
NET COST OF SERVICES | Notes | $'000 | $'000 | $'000 |
EXPENSES | ||||
Employee benefits | 4A | 50,753 | 49,062 | 52,036 |
Suppliers | 4B | 36,419 | 39,265 | 42,189 |
Depreciation and amortisation | 7 | 10,337 | 3,785 | 3,483 |
Finance costs | 4C | 12 | 8 | - |
Impairment loss on financial instruments | 10 | 6 | - | |
Write-down and impairment of other assets | 345 | 19 | - | |
Costs awarded against the Commonwealth | 1,146 | 983 | 570 | |
Total expenses | 99,022 | 93,128 | 98,278 | |
OWN-SOURCE INCOME | ||||
Own-source revenue | ||||
Revenue from contracts with customers | 5A | 11,464 | 9,156 | 10,875 |
Other | 5B | 501 | 678 | 284 |
Total own-source revenue | 11,965 | 9,834 | 11,159 | |
Gains | ||||
Other | 255 | 98 | - | |
Total gains | 255 | 98 | - | |
Total own-source income | 12,220 | 9,932 | 11,159 | |
Net cost of service | 86,802 | 83,196 | 87,119 | |
Revenue from Government | 5C | 83,211 | 76,482 | 83,636 |
Deficit | (3,591) | (6,714) | (3,483) | |
Total comprehensive income | (3,591) | (6,714) | (3,483) |
The above statement should be read in conjunction with the accompanying notes.
Budget Variances Commentary
Expenses
Total Expenses are $0.7m higher than budgeted.
Employee benefits were $1.3m lower than budgeted. The Office of the Commonwealth Director of Public Prosecution’s (CDPP’s) average staffing level (ASL) of 397.7 was slightly below the planned ASL of 401.2. Additionally, reductions against budgeted employee benefits resulted from changes in the profile of staff by level, lower than budgeted leave expenses and other minor variations.
Costs awarded against the Commonwealth, which were $0.6m higher than budgeted, are not reliably predictable.
Significant movements in expenses from the implementation of AASB 16 Leases, which resulted in the recognition of depreciation on right-of-use assets ($6.2m) and the reduction of supplier expenses as lease payments are now recognised as repayments of liabilities ($5.8m).
Own-source income
Total own-source revenue increased against budget predominately due to additional funding for prosecution services determined subsequent to the 2019-20 budget.
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https://www.transparency.gov.au/annual-reports/office-director-public-prosecutions/reporting-year/2019-20-47