Department of Defence
Notes To And Forming Part Of The Financial Statements
for the year ended 30 June 2003
|
2002-03 |
2001-02 |
|
$'000 |
$'000 |
| Note 9: |
Provisions |
| Note 9A: |
Employee Provisions |
|
| Australian Public Service (APS) employee provisions |
| Salaries and wages |
34,550 |
27,414 |
| Leave |
403,274 |
353,556 |
| Superannuation |
4,776 |
3,580 |
| Separations and redundancies |
1,617 |
609 |
| Other |
4,321 |
1,356 |
| Aggregate APS employee entitlement liability |
448,538 |
386,516 |
|
| Australian Defence Force (ADF) employee provisions |
| Salaries and wages |
111,284 |
87,913 |
| Leave* |
1,072,386 |
1,041,015 |
| Superannuation |
19,306 |
17,155 |
| Separations and redundancies |
4,515 |
2,082 |
| Other |
66,318 |
77,523 |
| Aggregate ADF employee entitlement liability |
1,273,810 |
1,225,687 |
|
| Military compensation |
1,595,362 |
1,342,400 |
| Aggregate employee benefit liability and related on-costs |
3,317,711 |
2,954,603 |
|
| Employee provisions are represented by: |
|
|
| Current |
1,168,407 |
1,025,044 |
| Non-current |
2,149,304 |
1,929,559 |
| Total Employee provisions |
3,317,711 |
2,954,603 |
|
| *A systematic sampling review
of Military employee leave entitlements undertaken by Defence in recent
months has found errors exist in relation to Military Leave balances.
In addition, supporting documentation could not be located within the
timeframe of the review to support some leave transactions. These errors
and potential errors, which are outside acceptable parameters, represent
uncertainty in military annual leave and long service leave balances.
The book value of the leave balances subject to this uncertainty is $732m.
This uncertainty will be reduced in 2003-04 and 2004-05 as a result of
a continuing comprehensive data quality review of leave processes and
balances. It should be noted that leave payments made on separation from
Defence are subject to validation back to an individual member's personnel
file resulting in the appropriate verification of payments made. |
|
|
|
| Note 9B: |
Other |
|
| Provision for Asbestos related disease exposure |
343,600 |
- |
| Total other provisions |
343,600 |
- |
