Department of Sustainability, Environment, Water, Population and Communities

1. 
   This table reports substantive senior executives who received remuneration during the reporting period. Each row is an averaged figure based on headcount for individuals in the band.
   
2. 
   'Reportable salary' includes the following:
   
   1. 
      gross payments (less any bonuses paid, which are separated out and disclosed in the 'bonus paid' column);
      
   2. 
      reportable fringe benefits (at the net amount prior to 'grossing up' for tax purposes);
      
   3. 
      exempt foreign employment income; and
      
   4. 
      salary sacrificed benefits.
      
3. 
   The 'contributed superannuation' amount is the average cost to the entity for the provision of superannuation benefits to substantive senior executives in that reportable remuneration band during the reporting period.
   
4. 
   'Reportable allowances' are the average actual allowances paid as per the 'total allowances' line on individuals' payment summaries.
   

Note 14C. Average Annual Reportable Remuneration Paid to Other Highly Paid Staff during the Reporting Period
Average annual reportable remuneration paid to other highly paid staff in 2013
Average annual reportable remuneration^1	Other highly paid staff	Reportable salary^2	Contributed superannuation^3	Reportable allowances^4	Total reportable remuneration
	No.	$	$	$	$
Total reportable remuneration (including part time arrangements):
$180,000 to $209,999	21	154,515	39,828	-	194,343
$210,000 to $239,999	7	179,440	41,351	-	220,791
$240,000 to $269,999	4	219,107	30,334	-	249,441
Total number of other highly paid staff	32

1. 
   This table reports staff:
   
   1. 
      who were employed by the entity during the reporting period;
      
   2. 
      whose reportable remuneration was $180,000 or more for the reporting period; and
      
   3. 
      were not required to be disclosed in Table B.
      

Each row is an averaged figure based on headcount for individuals in the band.

2. 
   'Reportable salary' includes the following:
   
   1. 
      gross payments (less any bonuses paid, which are separated out and disclosed in the 'bonus paid' column);
      
   2. 
      reportable fringe benefits (at the net amount prior to 'grossing up' for tax purposes);
      
   3. 
      exempt foreign employment income; and
      
   4. 
      salary sacrificed benefits.
      
3. 
   The 'contributed superannuation' amount is the average cost to the entity for the provision of superannuation benefits to other highly paid staff in that reportable remuneration band during the reporting period.
   
4. 
   'Reportable allowances' are the average actual allowances paid as per the 'total allowances' line on individuals' payment summaries.
   

Note 14C (Cont'd). Average Annual Reportable Remuneration Paid to Other Highly Paid Staff during the Reporting Period
Average annual reportable remuneration paid to other highly paid staff in 2012
Average annual reportable remuneration^1	Other highly paid staff	Reportable salary^2	Contributed superannuation^3	Reportable allowances^4	Total reportable remuneration
	No.	$	$	$	$
Total reportable remuneration (including part time arrangements):
$180,000 to $209,999	10	155,588	33,915	-	189,503
$210,000 to $239,999	3	193,687	31,157	-	224,844
$240,000 to $269,999	2	222,022	23,569	-	245,591
$270,000 to $299,999	1	242,371	31,363	-	273,734
$390,000 to $419,999	1	211,732	199,358	-	411,090
Total number of other highly paid staff	17

1. 
   This table reports staff:
   
   1. 
      who were employed by the entity during the reporting period;
      
   2. 
      whose reportable remuneration was $180,000 or more for the reporting period; and
      
   3. 
      were not required to be disclosed in Table B.
      

Each row is an averaged figure based on headcount for individuals in the band.

2. 
   'Reportable salary' includes the following:
   
   1. 
      gross payments (less any bonuses paid, which are separated out and disclosed in the 'bonus paid' column);
      
   2. 
      reportable fringe benefits (at the net amount prior to 'grossing up' for tax purposes);
      
   3. 
      exempt foreign employment income; and
      
   4. 
      salary sacrificed benefits.
      
3. 
   The 'contributed superannuation' amount is the average cost to the entity for the provision of superannuation benefits to other highly paid staff in that reportable remuneration band during the reporting period.
   
4. 
   'Reportable allowances' are the average actual allowances paid as per the 'total allowances' line on individuals' payment summaries.
   

Remuneration of Auditors

	2013		2012
	$'000		$'000
Financial statement audit services were provided free of charge to the Department by the Australian National Audit Office (ANAO).
Fair value of the services provided
Financial statement audit services	505		490
Total	505		490

No other services were provided by the auditors of the financial statements.

Financial Instruments

	2013		2012
	$'000		$'000
Note 16A. Categories of Financial Instruments
Financial Assets
Loans and receivables:
Cash on hand or on deposit	2,992		5,468
Goods and services receivables	6,821		4,759
Other receivables	153		898
Accrued revenue - goods and services	4,738		3,842
Total	14,704		14,967
Carrying amount of financial assets	14,704		14,967
Financial Liabilities
At amortised cost:
Suppliers payable	22,266		21,581
Grants payable	154		923
Other payables	12		280
Finance leases	2,623		5,052
Total	25,055		27,836
Carrying amount of financial liabilities	25,055		27,836

Note 16B. Net Income and Expense from Financial Assets
Loans and receivables
Reversal of impairment losses	33		30
Impairment	(98)		(452)
Net gain/(loss) from loans and receivables	(65)		(422)
Net gain/(loss) from financial assets	(65)		(422)