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• Cover page
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• Containment services (cont.)
• Containment services (cont.)
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• Intervention services (cont.)
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• Governance (cont.)
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• Governance (cont.)
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• Table 12
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• Financial summary
• Financials guide
• Statement 1
• Statement 2
• Statement 3
• Statement 4
• Statement 4(cont.)
• Notes 1a-1d
• Notes 1e-1j
• Notes 1k-1m
• Notes 1n-1s
• Notes 1t-1v
• Notes 1w-1ab
• Notes 1ac-1ad
• Notes 2-3
• Notes 4-5
• Note 6
• Notes 7-9
• Notes 10-13
• Notes 14-15
• Notes 16-19
• Note 19 (cont.)
• Notes 19 (cont.)-20
• Notes 21-23
• Note 24
• Note 25
• Note 26
• Notes 26 (cont.)-28
• Notes 29-30
• Notes 30 (cont.)-31
• Notes 32-34
• Certificate of the Department
• Independent audit report
• Annual Report Index
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Department of Corrective Services
Notes to and forming part of the Financial Statements 03-04

Objectives of the Department

The Department’s objectives are community safety and crime prevention through an integrated correctional system delivering humane containment, supervision and interventions for offenders.

This will be achieved through the following objectives:

• increased participation in, and effectiveness of offender, educational and employment programs to reduce recidivism
• a safe and secure correctional system
• reduced representation of Indigenous offenders in custody
• an offender-centred system where rehabilitation targets risks and needs
• increased judicial confidence and community participation in corrective services
• a safe and healthy environment for all staff and offenders
• an integrated system of resource management and planning.

1. Summary of significant accounting policies

(a) Basis of accounting

This financial report is a general purpose financial report that has been prepared in accordance with applicable Australian Accounting Standards (principally AAS 29 – Financial Reporting by Government Departments), the Treasurer’s Financial Reporting Requirements for Queensland Government Agencies for the year ending 30 June 2004, and other authoritative pronouncements.

Except where stated, the historical cost convention is used.

The accounting policies adopted by the Department are materially consistent with those for the previous year.

(b) The reporting entity

The financial statements include the value of all revenues, expenses, assets, liabilities and equities of the Department and the entities that it controls, where these entities are material.

In the process of reporting the Department as a single economic entity, all transactions with entities controlled by the Department have been eliminated (where material).

The outputs/major activities undertaken by the Department are disclosed in paragraph (v).

(c) Administered transactions and balances

The Department administers, but does not control, certain resources on behalf of the Government. In doing so, it has responsibility and is accountable for administering related transactions and items, but does not have the discretion to deploy the resources for the achievement of the Department’s objectives.

Administered transactions and balances are disclosed in Note 31. These transactions and balances are not significant in comparison to the Department’s overall financial performance/financial position.

(d) Trust and agency transactions and balances

The Department undertakes certain trustee transactions on behalf of prisoners and also performs certain agency transactions.

As the Department acts only in a custodial role in respect of these transactions and balances, they are not recognised in the financial statements, but are disclosed in Note 32. Applicable audit arrangements also are shown.

Financial statements guide
Statement of Financial Performance
Statement of Financial Position
Statement of Cash Flows
Statement of Financial Performance by outputs/major activities - controlled



Notes to and forming part of the financial statements

Summary of significant accounting policies
Basis of accounting
The reporting entity
Administered transactions and balances
Trust and agency transactions and balances
Output revenue/administered revenue
User charges, taxes, fees and fines
Grants and other contributions
Cash assets
Receivables
Inventories
Acquisitions of assets
Property, plant and equipment
Amortisation and depreciation on intangibles, property, plant and equipment
Revaluation of non-current physical assets
Leases
Other financial assets — investments Intangibles
Payables
Interest-bearing liabilities
Employee benefits
Allocation of revenues and expenses from ordinary activities to corporate services
Outputs/ major activities of the Department
Insurance
Rounding and comparatives
Services received free of charge or for nominal value
Contributed equity
Borrowing costs
Taxation
Adoption of International Financial Reporting Standards
Implementation of the Shared Services Initiative


Reconciliation of payments from consolidated fund
User charges
Grants and other contributions
Other revenues
Employee expenses/number of employees/chief executive’s remuneration
Supplies and services
Equity return expenses
Depreciation and amortisation
Grants and subsidies
Other expenses
Borrowing costs
Cash assets
Receivables
Inventories
Other financial assets
Other current assets
Intangibles
Property, plant and equipment
Payables
Interest-bearing liabilities
Provisions
Other current liabilities
Changes in equity
Reconciliation of net surplus/deficit to net cash provided by (used in) operating activities
Commitments for expenditure
Contingencies
Independent statutory authorities
Events occurring after balance date
Financial instruments
Schedule of administered items
Money in trust
Funding initiatives
Completion of financial statements


Certificate of the Department of Corrective Services

Independent Audit Report

Department of Corrective Services
Annual Report 2003-04