Note 4: Expenses
2020 | 2019 | |
$'000 | $'000 | |
Note 4A: Employee benefits | ||
Wages and salaries | 38,261 | 35,474 |
Superannuation | ||
Defined contribution plans | 4,093 | 3,632 |
Defined benefit plans | 3,495 | 3,314 |
Leave and other entitlements | 4,692 | 6,154 |
Separation and redundancies | - | 216 |
Other employee benefits | 212 | 272 |
Total employee benefits | 50,753 | 49,062 |
Accounting Policy
See note 9A: Employee Provisions
Goods and services supplied or rendered | ||
Prosecution legal costs | 17,006 | 16,773 |
Information and Communication Technology | 4,235 | 3,606 |
Property | 2,218 | 1,782 |
Library | 1,524 | 1,323 |
Services Advice and Training | 7,351 | 6,547 |
Other | 2,034 | 2,329 |
Total goods and services supplied or rendered | 34,368 | 32,360 |
Goods Supplied | 2,625 | 2,600 |
Services Rendered | 31,743 | 29,760 |
Total goods and services supplied or rendered | 34,368 | 32,360 |
Operating lease rentals1 | - | 6,337 |
Short-term leases | 1,540 | - |
Low value leases | 7 | - |
Workers compensation expenses | 504 | 568 |
Total other suppliers | 2,051 | 6,905 |
Total suppliers | 36,419 | 39,265 |
1. The CDPP 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 CDPP has short-term lease commitments of nil as at 30 June 2020.
The above lease disclosures should be read in conjunction with the accompanying notes 4C, 5B, 7A and 10A.
Accounting Policy
Expenses
Operating lease payments are expensed on a straight-line basis, which is representative of the pattern of benefits derived from the leased assets.
Short-term leases and leases of low-value assets
The CDPP 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 CDPP recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term.
2020 | 2019 | |
$'000 | $'000 | |
Note 4C: Finance costs | ||
Interest on lease liabilities1 | 4 | - |
Unwinding of discount | 8 | 8 |
Total finance costs | 12 | 8 |
1. The CDPP 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 4B, 5B, 7A and 10A.
Visit
https://www.transparency.gov.au/annual-reports/office-director-public-prosecutions/reporting-year/2019-20-55