Department of <strong>Police</strong> DEPARTMENT OF POLICE Notes to and forming part of the Financial <strong>Report</strong> NOTES TO AND FORMING PART OF THE FINANCIAL REPORT as at 30 June <strong>2008</strong> For the year ended 30 June <strong>2008</strong> <strong>2008</strong> 2007 $'000 $'000 2. Reconciliation of Payments from Consolidated Fund to Output Revenue Recognised in Income Statement Budgeted output appropriation 1,387,907 1,263,166 Transfers from/(to) other headings - (353) Lapsed output appropriation (55,540) (28,119) Total output receipts 1,332,367 1,234,694 Plus: Opening balance of output revenue payable 18,383 9,682 Less: Closing balance of output revenue payable (1,634) (18,383) Less: Opening balance of unearned appropriation - (1,700) Output revenue recognised in Income Statement 1,349,116 1,224,293 Reconciliation of Payments from Consolidated Fund to Equity Adjustment Recognised in Contributed Equity Budgeted equity adjustment appropriation 158,159 121,495 Lapsed equity adjustment (68,977) (76,207) Equity adjustment receipts (payments) 89,182 45,288 Less: Opening balance of equity adjustment receivable (3,636) (1,327) Plus: Closing balance of equity adjustment receivable - 3,636 85,546 47,597 Plus: Opening balance of equity withdrawal payable - 1,522 Equity Adjustment Recognised in Contributed Equity 85,546 49,119 3. User Charges Special <strong>Service</strong>s 21,997 17,375 Incident <strong>Report</strong>ing 1,155 815 Rental of Government Property 206 262 Sale of goods and services 10,293 9,530 Network User Charges 5,505 - Total 39,156 27,982 4. Grants and Contributions Grants * 3,670 3,838 Industry contributions 353 20 <strong>Service</strong>s received at below fair value 19,615 18,142 Total 23,638 22,000 * Included in 2007-08 grants are Community Housing ($141k) , Coordination of <strong>Police</strong> Program ($107k), Weed It Out Program ($200k) and National Criminal History Record check ($500k). 5. Other Revenue Interest* 343 2,401 Taxes, fees and fines 77 70 Insurance Compensation - QGIF and Other 1,053 1,723 Salary Related and Other Reimbursements 10 349 DEPARTMENT Sale of Plant and OF Equipment POLICE (Non Assets) NOTES Other TO AND FORMING PART OF THE FINANCIAL REPORT For Total the year ended 30 June <strong>2008</strong> 95 1,843 3,423 325 - 4,868 *Due to the abolition of the Cash Management Incentives Regime from 1 January 2007, the department no longer earns interest on its surplus funds with <strong>Queensland</strong> Treasury Corporation. The department continues to earn interest on deposits with other financial institutions. 6. Gain on Sale of Property, Plant and Equipment Plant and equipment 1,371 1,003 Total 1,371 1,003 7. Employee Expenses <strong>2008</strong> 2007 $'000 $'000 108 Employee With honour Benefits we serve Financial statements 2007-08 Page 17 Wages and salaries 884,014 804,360 Employer superannuation contributions 119,868 109,653
Travel 5,648 11,845 Communications 27,393 23,819 Accommodation and Public Utilities 10,703 10,345 DEPARTMENT Resources Received OF POLICE Below Fair Value 19,096 15,419 DEPARTMENT DEPARTMENT NOTES Contributions TO AND to OF OF FORMING national/state POLICE POLICE PART agencies OF THE FINANCIAL REPORT - 2,018 NOTES NOTES For Training the year TO TO fees AND AND ended - courses/membership FORMING FORMING 30 June PART PART <strong>2008</strong> OF OF THE THE FINANCIAL FINANCIAL REPORT REPORT - 1,550 For For Shared the the year year <strong>Service</strong> ended ended Provider 30 30 June June Charges <strong>2008</strong> <strong>2008</strong> 17,684 16,308 DEPARTMENT Equipment Department *Due to the Below abolition OF Asset POLICE of <strong>Police</strong> of Threshold the Cash Management levels Incentives Regime from 1 January 2007, 9,791the department no 6,838 NOTES Operating Notes *Due *Due longer to to earns TO to the the Lease AND and abolition abolition interest FORMING Rentals forming on of of its the the and part surplus PART Cash Cash Rental of the Management Management OF funds of Premises THE Financial with FINANCIAL <strong>Queensland</strong> Incentives Incentives REPORT <strong>Report</strong> Regime Regime Treasury from from Corporation. 1 January January 10,425 2007, 2007, The department the department department continues no no 7,856 For Other as longer longer year ended 30 June <strong>2008</strong> to earn at 30 earns earns interest June interest interest <strong>2008</strong> on deposits on on surplus surplus with other funds funds financial with with <strong>Queensland</strong> <strong>Queensland</strong> institutions. Treasury Treasury Corporation. Corporation. 27,252 The The department department continues continues 15,231 Total to to earn earn interest interest on on deposits deposits with with other other financial financial institutions. institutions. 255,712 217,228 *Due 6. Gain to on the Sale abolition of Property, of the Plant Cash Management and Equipment Incentives Regime from 1 January 2007, the department no longer 6. 6. Plant Gain Gain and earns on on equipment Sale Sale interest of of Property, Property, on its surplus Plant Plant and and funds Equipment Equipment with <strong>Queensland</strong> Treasury Corporation. The <strong>2008</strong> 1,371 department continues 1,003 2007 Total to Plant Plant earn and and interest equipment equipment on deposits with other financial institutions. $'000 1,371 1,003 $'000 Total Total 1,371 1,371 1,003 1,003 9. 6. Grants Gain on and Sale Contributions of Property, Plant and Equipment <strong>2008</strong> 2007 Grants Plant and – recurrent equipment 1,371 1,003 $'000 2,171 <strong>2008</strong> <strong>2008</strong> $'000 2007 2007 638 Subsidy Total payments $'000 $'000 1,371 (5) 1,003 $'000 $'000- Total 7. Employee Expenses 2,166 638 7. 7. Employee Employee <strong>2008</strong> 2007 Expenses Expenses 10. Employee Depreciation Benefits and Amortisation $'000 $'000 Buildings Employee Employee Wages and Benefits Benefits salaries 884,014 26,730 804,360 25,126 Plant 7. Employee Expenses Wages Wages Employer and and and superannuation Equipment salaries salaries contributions 884,014 884,014 119,868 30,247 804,360 804,360 109,653 25,857 Major Employer Employer Long service Plant superannuation superannuation and leave Equipment levy contributions contributions 119,868 119,868 15,581 110 109,653 109,653 14,232- Software Employee Benefits Long Long Voluntary service service Purchased Redundancy leave leave levy levyPayments 15,581 15,581 - - 14,232 14,232 123 139 Software Other Wages and salaries 884,014 804,360 Voluntary Voluntary Employee Internally Redundancy Redundancy Benefits Generated Payments Payments 5,494 3,743 - 3,810 1,954 139 139 Employer superannuation contributions 119,868 109,653 Other Other Employee Employee Benefits Benefits 62,580 3,743 3,743 54,916 1,954 1,954 Employee Long service Related leave Expenses levy 15,581 14,232 11. Voluntary Redundancy Payments - 139 Employee Employee Payroll Impairment Tax* Related Related Losses Expenses Expenses 48,261 44,204 Bad Other Employee Benefits 3,743 1,954 Payroll Payroll Workers Debts Tax* Tax* compensation premium * 14,527 48,261 48,261 19 44,204 44,204 18,174 26 Impairment Workers Workers compensation compensation losses on trade premium premium receivables * 14,527 14,527 54 18,174 18,174- Total Employee Related Expenses 1,085,994 73 992,716 26 Payroll Tax* 48,261 44,204 Total Total 1,085,994 1,085,994 992,716 992,716 12. Workers * Costs Revaluation of compensation workers' Decrement compensation premium * insurance and payroll tax are a consequence of 14,527 employing employees, 18,174 but Major are * Costs Costs not Plant counted of of workers' workers' and Equipment in employees' compensation compensation total insurance insurance remuneration and and payroll payroll package. tax tax They are are a are consequence consequence not employee of of 1,644 employing employing benefits, but employees, employees, rather 2,679 but but * Total are are employee Costs not not counted counted of related workers' in in expenses. employees' employees' compensation Employer total total insurance remuneration remuneration superannuation and payroll package. package. contributions tax They They are are are a consequence and not not the employee employee long 1,085,994 of service 1,644 benefits, benefits, employing leave but but levy employees, rather rather are 992,716 2,679 but are not counted employee employee regarded in as related related employees' expenses. expenses. benefits. total Employer Employer remuneration superannuation superannuation package. They contributions contributions are not employee and and the the long long benefits, service service but leave leave rather levy levy employee are are related expenses. * Costs of workers' compensation insurance and payroll tax are a consequence of employing employees, but The regarded regarded decrement as as Employer employee employee for aircraft, superannuation benefits. benefits. not being a contributions reversal of a and previous the long revaluation service leave increment levy in are respect regarded of the as employee same benefits. are not counted in employees' total remuneration package. They are not employee benefits, but rather class Number of assets, of Employees has been recognised as an expense in the Income Statement. employee related expenses. Employer superannuation contributions and the long service leave levy are Number Number The number of of Employees Employees of employees includes both full-time employees and part-time employees measured on a fulltime Other number 13. regarded as employee benefits. The The number equivalent Expenses of of employees employees basis. includes includes both both full-time full-time employees employees and and part-time part-time employees employees measured measured on on a fulltime fulltime on equivalent Loss equivalent disposal basis. basis. of non current assets 4,532 2,177 Number of Employees External Number audit of Employees: fees* 13,570 186 13,177 187 Insurance The number of employees includes both full-time employees and part-time employees measured on a fulltime equivalent Remuneration Other basis. 100 3,510 Number Number of of premiums Employees: Employees: QGIF 13,570 13,570 2,936 13,177 13,177 1,844 Insurance Executive Ex-gratia Executive Executive The number payments Remuneration Remuneration of senior executives who received or were due to 322 87 Property The Number The receive number number total of Plant Employees: of of remuneration and senior senior Equipment executives executives of $100,000 Write who who off received received or more: or or were were due due to to 13,570- 13,177 1,199 Inventory receive receive total total Write remuneration remuneration off of of $100,000 $100,000 or or more: more: 26 26 Losses Executive $100,000 of to Public Remuneration $119,999 Monies 17 1 123- The number of senior executives who received or were due to Gifts $100,000 $100,000 $120,000 to $119,999 $119,999 $139,999 3 1 52 - Legal receive total remuneration of $100,000 or more: $120,000 $120,000 $140,000 Fees to and $139,999 $139,999 $159,999 compensation claimable from QGIF 3- 618 23 Spouse $140,000 $140,000 $160,000 Payments to $159,999 $159,999 $179,999 37 - 182 39 Other $100,000 $119,999 $160,000 $160,000 $180,000 to $179,999 $179,999 $199,999 (100) 1 - 7 1,409 10 9 Total $120,000 $139,999 $180,000 $180,000 $200,000 to $199,999 $199,999 $219,999 8,020 3 2 71 11,367 10 10- $140,000 $159,999 $200,000 $200,000 $220,000 to $219,999 $219,999 $239,999 3 3 1 - $160,000 $179,999 $220,000 $239,999 7 9 * $220,000 $240,000 Total external to $239,999 $259,999 audit fees relating to the 2007-08 financial year are estimated to be $201,000 1- (2007: 2 - $180,000 $199,999 $240,000 $259,999 7 10 $155,000). $260,000 $240,000 to There $279,999 $259,999 are no non-audit services included in this amount. 1 - 2- $200,000 $219,999 $260,000 $260,000 $320,000 to $279,999 $279,999 $339,999 1- 1 - $220,000 $360,000 $239,999 $320,000 $320,000 to $379,999 $339,999 $339,999 1 - 1- $240,000 $259,999 $360,000 $360,000 Total to to $379,999 $379,999 25 - 2 1 27 - $260,000 Total Total to $279,999 1 - 25 25 27 27 $320,000 to $339,999 The total remuneration of executives shown above** ($'000) - 1 4,587 4,918 $360,000 to $379,999 1 - The The total total remuneration remuneration of of executives executives shown shown above** above** ($'000) ($'000) 4,587 4,587 4,918 4,918 ** Total The amount calculated as executive remuneration in these financial statements includes 25 the direct 27 ** remuneration ** The The amount amount received, calculated calculated as as well as executive executive as items remuneration remuneration not directly Page received in in in these these 19by financial financial senior statements executives, statements includes such includes as the the movement direct direct direct remuneration in received, remuneration remuneration leave The total accruals, remuneration as well received, received, fringe as items benefits as as of executives well well not tax directly as as paid items items shown on received not not motor directly directly above** by vehicles senior received received ($'000) and executives, by by employer senior senior such executives, executives, superannuation as the 4,587 such such movement as as contributions. the the in movement movement leave This accruals, 4,918 in in fringe benefits leave leave amount accruals, accruals, will tax therefore paid fringe fringe on motor benefits benefits differ vehicles from tax tax advertised paid paid and on on employer motor motor executive vehicles vehicles superannuation remuneration and and employer employer contributions. packages superannuation superannuation which This do amount not contributions. contributions. include will therefore This This latter differ from advertised ** The amount calculated as executive remuneration in these financial statements includes the direct amount amount items. will will executive therefore therefore remuneration differ differ from from advertised advertised packages executive executive which do remuneration remuneration not include the packages packages latter which which items. do do not not include include the the latter latter remuneration received, as well as items not directly received by senior executives, such as the movement in items. items. leave The total accruals, separation fringe and benefits redundancy/termination tax paid on motor vehicles benefit payments and employer superannuation contributions. This amount will therefore differ from advertised executive remuneration packages which do not include the latter The The during total total the separation separation year to executives and and redundancy/termination redundancy/termination shown above ($'000) benefit benefit payments payments - 135 items. during during the the year year to to executives executives shown shown above above ($'000) ($'000) - 135 135 The total separation and redundancy/termination benefit payments during the year to executives shown above ($'000) - 135 Page 18 Page 18 Page 18 Financial statements 2007-08 With honour we serve 109
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