2008 Annual Report - Queensland Police Service - Queensland ...

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DEPARTMENT OF POLICE NOTES TO AND FORMING PART OF THE FINANCIAL REPORT For the year ended 30 June 2008 DEPARTMENT OF POLICE NOTES TO AND FORMING PAR For the year ended 30 June 2 Department of Police Major plant and equipment w Notes Major plant to and and forming equipment part of was the revalued Financial to Report fair value on transition to AEIFRS as at 1 July 2004. Comprehensive revaluations f as Comprehensive at 30 June 2008 revaluations for this asset class were performed by an external valuer as at 30 June 2008. Any revaluation increment ari Any revaluation increment arising on the revaluation of an asset is credited to the asset revaluation reserve the of appropriate asset class, e the appropriate asset class, except to the extent it reverses a revaluation decrement for the class previously recognised as an expense. A recognised as an expense. A decrease in the carrying amount on revaluation is charged as an expense, to extent the it exceeds the balance extent it exceeds the balance, if any, in the revaluation reserve relating to that asset class. On revaluation, accumulated On revaluation, accumulated depreciation is restated proportionately with the change in the carrying amount the of asset and any change in the asset and any change in the estimate of remaining useful life. (p) Intangibles (p) Intangibles Intangible assets with a cost Intangible assets with a cost or other value greater than $100,000 are recognised in the financial statements, items with a lesser value bein items with a lesser value being expensed. Each intangible asset is amortised over its estimated useful life the to department less any antic the department less any anticipated residual value. The residual value is zero for all the department's intangible assets. intangible assets. It has been determined that t It has been determined that there is not an active market for any of the department's intangible assets. As such, the assets are recognis such, the assets are recognised and carried at cost less accumulated amortisation. Internally Generated Software Internally Generated Software Expenditure on research activ Expenditure on research activities relating to internally-generated intangible assets is recognised as an expense in the period in which it is in in the period in which it is incurred. Costs associated with the dev Costs associated with the development of computer software have been capitalised and are amortised on a straight-line basis over the pe straight-line basis over the period of expected benefit to the department, average 6.24 years. (q) Impairment of Non-Curren (q) Impairment of Non-Current Assets All non-current physical and i All non-current physical and intangible assets are assessed for indicators of impairment on an annual basis. an If indicator of possible impa an indicator of possible impairment exists, the department determines the asset's recoverable amount. Any amount by which the asset's amount by which the asset's carrying amount exceeds the recoverable amount is recorded as an impairment loss. loss. The asset's recoverable amou The asset's recoverable amount is determined as the higher of the asset's fair value less costs to sell and depreciated replacement cost depreciated replacement cost. An impairment loss is recogn An impairment loss is recognised immediately in the Income Statement, unless the asset is carried at a revalued amount. When the a revalued amount. When the asset is measured at a revalued amount, the impairment loss is offset against asset the revaluation reserve of t asset revaluation reserve of the relevant class to the extent available. Where an impairment loss su Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable am estimate DEPARTMENT of its OF recoverable POLICE amount, to the extent that the increased carrying amount does not exceed the carrying amount that would h carrying NOTES TO amount AND FORMING that would PART have OF been THE determined FINANCIAL REPORT had no impairment loss been recognised for the asset in prior years. A reversal of an prior For the years. A ended reversal 30 June of an 2008 impairment loss is recognised as income, unless the asset is carried at a revalued amount, in which case the re amount, in which case the reversal of the impairment loss is treated as a revaluation increase. Refer also Note 1(o). Note 1(o). (r) Leases A distinction is made in the financial statements between finance leases that effectively transfer from the lessor to the lessee substantially all risks and benefits incidental to ownership, and operating leases, under which the lessor retains substantially all risks and benefits. There were no finance leases held by the department as at 30 June 2008. Operating lease payments are representative of the pattern of benefits derived from the leased assets and are expensed in the periods in which they are incurred. Page 11 Incentives received on entering into operating leases are recognised as liabilities. Lease payments are allocated between rental expense and reduction of the liability. 102 (s) With Payables honour we serve Financial statements 2007-08 Trade creditors are recognised upon receipt of the goods or services ordered and are measured at the agreed
A distinction is made in the financial statements between finance leases that effectively transfer from the lessor to the lessee substantially all risks and benefits incidental to ownership, and operating leases, under which the lessor retains substantially all risks and benefits. There were no finance leases held by the department as at 30 June 2008. Department of Police Notes Operating to and lease forming payments part are of the representative Financial Report of the pattern of benefits derived from the leased assets and are as expensed at 30 June in the 2008 periods in which they are incurred. Incentives received on entering into operating leases are recognised as liabilities. Lease payments are allocated between rental expense and reduction of the liability. (s) Payables Trade creditors are recognised upon receipt of the goods or services ordered and are measured at the agreed purchase/contract price, gross of applicable trade and other discounts. Amounts owing are unsecured and are generally settled on 30 day terms. (t) Financial Instruments Recognition Financial assets and financial liabilities are recognised in the Balance Sheet when the department becomes party to the contractual provisions of the financial instrument. Classification Financial instruments are classified and measured as follows: - Cash and cash equivalents - held at fair value through profit and loss - Receivables - held at amortised cost - Payables - held at amortised cost The department does not enter transactions for speculative purposes, nor for hedging. Apart from cash and cash equivalents, the department holds no financial assets classified at fair value through profit and loss. All disclosures relating to the measurement basis and financial risk management of other financial instruments held by the department are included in Note 30. (u) Employee Benefits Wages, Salaries and Sick Leave Wages and salaries due but unpaid at reporting date are recognised in the Balance Sheet at the remuneration rates expected to apply at the time of settlement. Payroll tax and workers' compensation insurance are a consequence of employing employees, but are not counted in an employee's total remuneration package. They are not employee benefits and are recognised separately as employee related expenses. Employer superannuation contributions and long service leave levies are regarded as employee benefits. DEPARTMENT OF POLICE NOTES For unpaid TO AND entitlements FORMING expected PART OF to THE be FINANCIAL paid within REPORT 12 months, the liabilities are recognised at their For undiscounted the year ended values. 30 For June those 2008entitlements not expected to be paid within 12 months, the liabilities are classified as non-current liabilities and recognised at their present value, calculated using yields on Fixed Rate Commonwealth Government bonds of similar maturity. Prior history indicates that on average, sick leave taken each reporting period is less than the entitlement accrued. This is expected to continue in future periods. Accordingly, it is unlikely that existing accumulated entitlements will be used by employees and no liability for unused sick leave entitlements is recognised. As sick leave is non-vesting, an expense is recognised for this leave as it is taken. Page 12 Annual Leave An Annual Leave Central Scheme (ALCS) has been established at 30 June 2008 for departments, commercialised business units and shared service providers. Member agencies have transferred their annual leave liabilities as at 30 June 2008 to the scheme. The current portion of agencies' annual leave is shown as a sundry payable to Crown and the non-current portion is shown as a non-appropriated equity adjustment. The annual leave liability will be held on a whole-of-government basis and disclosed in the Report on State Finances. Under the ALCS, member agencies must contribute a levy equal to their accrued quarterly annual leave cost, Financial statements 2007-08 With honour we serve 103 including leave loading and on-costs. Amounts paid to employees for annual leave are claimed back from the scheme.
Page 1 and 2:
Our vision We are determined to be
Page 3 and 4:
Strengthened event management The Q
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Our staff The Service employed 13 9
Page 7 and 8:
Strategic priorities Key strategic
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Financial summary The table below p
Page 11 and 12:
Corporate governance Our approach t
Page 13 and 14:
Committees Several strategic commit
Page 15 and 16:
Performance report Reviewed by each
Page 17 and 18:
Community Safety and Engagement Key
Page 19 and 20:
in August and September involved Mi
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Crime prevention initiatives Crime
Page 23 and 24:
Safety and security for seniors Two
Page 25 and 26:
Flood relief operations The recent
Page 27 and 28:
Key future initiatives The staged r
Page 29 and 30:
Crime Management Key priority areas
Page 31 and 32:
Key priority area—Personal safety
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go to www.crimestoppers.com.au Crim
Page 35 and 36:
Outlaw motor cycle gangs are an ong
Page 37 and 38:
Key future initiatives An advanced
Page 39 and 40:
Traffic Management Key priority are
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Save a Life a Week Campaign the 200
Page 43 and 44:
Key priority area—Traffic policin
Page 45 and 46:
Q-cars Between 20 December 2007 and
Page 47 and 48:
Award for Shem ‘It took five seco
Page 49 and 50:
Professional Standards and Ethical
Page 51 and 52: Staff Member Training and Developme
Page 53 and 54: Project Verity This project, conduc
Page 55 and 56: Key priority area—Public accounta
Page 57 and 58: Queensland Police Pipes and Drums 5
Page 59 and 60: Corporate Resource Management Key p
Page 61 and 62: Helping Hand Helping Hand was estab
Page 63 and 64: The Service recognises its people a
Page 65 and 66: The table below provides informatio
Page 67 and 68: Shared Service Initiative The Share
Page 69 and 70: Key priority area—Information man
Page 71 and 72: Key priority area—Physical resour
Page 73 and 74: Environmental sustainability and in
Page 75 and 76: Carbon emissions The QPS is committ
Page 77 and 78: Vehicle fleet carbon emission actio
Page 79 and 80: Key future initiatives Human resour
Page 81 and 82: Community Safety and Engagement Key
Page 83 and 84: The Logan Police District is the la
Page 85 and 86: Traffic Management Key priority are
Page 87 and 88: The Russell A Wilson patrol vessel
Page 89 and 90: Financial position Assets The net a
Page 91 and 92: Financial statements 2007-08 Page N
Page 93 and 94: Department DEPARTMENT of Police OF
Page 95 and 96: Department DEPARTMENT of Police OF
Page 97 and 98: Department of Police Notes to and f
Page 99 and 100: DEPARTMENT OF POLICE NOTES DEPARTME
Page 101: DEPARTMENT OF POLICE Department NOT
Page 105 and 106: year, both paid and payable as at 3
Page 107 and 108: (ae) (ae) New New and and Revised A
Page 109 and 110: Travel 5,648 11,845 Communications
Page 111 and 112: Travel 5,648 11,845 Communications
Page 113 and 114: DEPARTMENT Department of Police OF
Page 115 and 116: DEPARTMENT OF POLICE NOTES TO AND F
Page 117 and 118: DEPARTMENT Department of Police OF
Page 119 and 120: The method for calculating any prov
Page 121 and 122: DEPARTMENT OF POLICE NOTES TO AND F
Page 123 and 124: Department of Police Certificate of
Page 125 and 126: Appendices Appendix 1: Performance
Page 127 and 128: Output: Crime Management Measures N
Page 129 and 130: Australian Police Medal Awarded for
Page 131 and 132: Awards for Excellence Lantern Award
Page 133 and 134: Name of officer and position Destin
Page 139 and 140: Australian Police Medal Awarded for
Page 141 and 142: Index Page Aboriginal and Torres St
Page 143 and 144: # 2007-08 Annual report reader feed
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