15–16

OFFICE OF THE COMMONWEALTH OMBUDSMAN
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2016
Note 2: Expenses
2016 2015
$'000
$'000
Note 2A: Employee Benefits
Wages and salaries 12,354 11,353
Superannuation:
Defined contribution plans 988 842
Defined benefit plans 1,365 1,280
Leave and other entitlements 1,894 1,645
Separation and redundancies 149 1,002
Total employee benefits 16,749 16,123
PART 6—APPENDICES
Note 2B: Suppliers
Goods and services
Travel 1,122 823
Information technology and communications 744 590
Employee related 666 467
Property operating expenses 423 297
Media related 178 132
Consultants and contractors 809 247
Printing, stationery and postage 139 79
Legal 36 1
Memberships fees and subscriptions 68 35
Translate, Interpret and Transcript 70 77
Insurance premiums 37 29
Other 145 87
Total goods and services 4,438 2,864
Goods and services are received in connection with:
Provision of goods 255 125
Rendering of services 4,183 2,739
Total goods and services 4,438 2,864
Other supplier expenses
Operating lease rentals – external parties:
Minimum lease payments 1,922 1,580
Workers compensation expenses 357 463
Total other supplier expenses 2,278 2,043
Total supplier expenses 6,716 4,907
Leasing commitments
Commitments for minimum lease payments in relation to non-cancellable
operating leases are payable as follows:
Within 1 year 1,960 1,899
Between 1 to 5 years 7,877 6,141
More than 5 years 6,146 6,984
Total operating lease commitments 15,983 15,024
Accounting Policy
An operating lease is a lease when the lessor effectively retains substantially all risks and
benefits.
Operating lease payments are expensed on a straight-line basis which is representative of
the pattern of benefits derived from the leased assets.
2015–16 | COMMONWEALTH OMBUDSMAN ANNUAL REPORT | 119