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

As sick leave is non-vesting, an expense is recognised for this leave as it is taken.
Annual Leave
An Annual Leave Central Scheme (ALCS) has been established at 30 June 2008 for departments,
Department commercialised of Police business units and shared service providers. Member agencies have transferred their annual
Notes leave liabilities to and forming as at 30 part June of the 2008 Financial to the scheme. Report The current portion of agencies' annual leave is shown as a
as sundry at 30 payable June 2008 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,
including leave loading and on-costs. Amounts paid to employees for annual leave are claimed back from the
scheme.
Long Service Leave
Under the Queensland Government’s long service leave scheme, a levy is made on the department to cover
this cost. Levies are expensed in the period in which they are paid or payable. Amounts paid to employees
for long service leave are claimed from the scheme as and when leave is taken.
No provision for long service leave is recognised in the financial statements, the liability being held on a wholeof-Government
basis and reported in the financial report prepared pursuant to AAS 31 Financial Reporting by
Governments .
Superannuation
Employer superannuation contributions are paid to QSuper, the superannuation plan for Queensland
Government employees, at rates determined by the Treasurer on the advice of the State Actuary. Contributions
are expensed in the period in which they are paid or payable. The department's obligation is limited to its
contribution to QSuper.
Therefore, no liability is recognised for accruing superannuation benefits in these financial statements, the
liability being held on a whole-of-Government basis and reported in the financial report prepared pursuant to
AAS 31 Financial Reporting by Governments .
Executive Remuneration
The executive remuneration disclosures in the employee expenses note (Note 7) in the financial statements
include: DEPARTMENT OF POLICE
DEPARTMENT OF POLICE
NOTES - DEPARTMENT the aggregate TO AND OF FORMING remuneration POLICE PART of OF all THE senior FINANCIAL executive REPORT officers (including the Chief Executive Officer) whose NOTES TO AND FORMING PA
remuneration NOTES For the TO year AND ended for FORMING the 30 financial June PART 2008 year OF THE is $100,000 FINANCIAL or more; REPORT and
For the year ended 30 June
For - the the number year ended of senior 30 June executives 2008 whose total remuneration for the financial year falls within each successive
$20,000 band, commencing at $100,000.
The remuneration disclosed is all remuneration paid or payable, directly or indirectly, by the department or any The remuneration disclosed
The related remuneration party in connection disclosed with is all the remuneration management paid of the or payable, affairs of directly the entity or indirectly, or any of by its the subsidiaries, department whether or any related party in connection
related as an executive party in connection or otherwise. with For the this management purpose, remuneration of the affairs includes: of the entity or any of its subsidiaries, whether as an executive or otherwise
as - wages an executive and salaries; or otherwise. For this purpose, remuneration includes:
- wages and salaries;
- wages accrued and leave salaries; (that is, the increase/decrease in the amount of annual and long service leave owed to an - accrued leave (that is, the
executive, - accrued inclusive leave (that of is, any the increase/decrease the value in of the leave amount balances of annual as a result and long of salary service rate leave increases owed to or an the executive, inclusive of any i
executive, like); inclusive of any increase in the value of leave balances as a result of salary rate increases or the like);
like); - performance pay paid or due and payable in relation to the financial year, provided that a liability exists - performance pay paid or
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(namely - performance a determination pay paid or has due been and made payable prior in to relation the financial to the statements financial year, being provided signed), that and a liability can be reliably exists (namely a determination ha
(namely measured a even determination though the has payment been made may prior not have to the been financial made statements during the being financial signed), year; and can be reliably measured even though the
measured - accrued even superannuation though the (being payment the may value not of have all employer been made superannuation during the financial contributions year; during the financial - accrued superannuation (
year, - accrued both superannuation paid and payable (being as at the 30 value June); of all employer superannuation contributions during the financial year, both paid and payable
year, - car both parking paid benefits and payable and the as cost at 30 of June); motor vehicles, such as lease payments, fuel costs,
- car parking benefits and t
registration/insurance, - car parking benefits repairs/maintenance and the cost of motor and vehicles, fringe benefit such as tax lease on payments, motor vehicles fuel incurred costs, by the agency registration/insurance, repai
registration/insurance, during the financial year, repairs/maintenance both paid and payable and fringe as at benefit 30 June, tax net on of motor any amounts vehicles subsequently incurred by the reimbursed agency during the financial year, bo
during by the executives; the financial year, both paid and payable as at 30 June, net of any amounts subsequently reimbursed by the executives;
by - housing the executives; (being the market value of the rent or rental subsidy - where rent is part-paid by the executive - housing (being the marke
- housing allowances (being (which the are market included value in of remuneration the rent or rental agreements subsidy of - executives, where rent is such part-paid as airfares by the or other executive travel - allowances (which are inc
costs - allowances paid to/for (which executives are included whose in homes remuneration are situated agreements in a location of executives, other than such the as location airfares they or other work travel in); and costs paid to/for executives
costs - fringe paid benefits to/for executives tax included whose in remuneration homes are situated agreements. in a location other than the location they work in); and - fringe benefits tax include
- fringe benefits tax included in remuneration agreements.
The disclosures apply to all senior executives appointed by Governor in Council and classified as SES1 and The disclosures apply to all
The above, disclosures with remuneration apply to all above senior $100,000 executives in the appointed financial by year. Governor 'Remuneration' in Council means and classified any money, as SES1 and above, with remuneration a
104 With honour we serve
Financial statements 2007-08
above, consideration with remuneration or benefit, but above excludes $100,000 amounts: in the financial year. 'Remuneration' means any money, consideration or benefit, bu
consideration - paid to an executive or benefit, by but the excludes department amounts: or any of its subsidiaries where the person worked during the - paid to an executive by th
financial - paid to year an executive wholly or by mainly the department outside Australia or any during of its subsidiaries the time the where person the was person employed; worked during or the financial year wholly or main