Annual Report 2017-2018 OmbudsmanNT
Tabled paper 934
Tabled Papers for 13th Assembly 2016 - 2020; Tabled Papers; ParliamentNT
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OMBUDSMANS OFFICE NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2018 117 2018 2017 $000 $000 11. PROVISIONS Current Employee benefits Recreation leave 267 217 Leave loading 18 17 Other employee benefits 1 Other current provisions Other provisions 44 34 329 270 Total Provisions 329 270 The Agency employed 13 employees as at 30 June 2018 (11 employees as at 30 June 2017). Employee benefits Provision is made for employee benefits accumulated as a result of employees rendering services up to the reporting date. These benefits include wages and salaries and recreation leave. Liabilities arising in respect of wages and salaries, recreation leave and other employee benefit liabilities and are measured at amounts expected to be paid. No provision is made for sick leave, which is non-vesting, as the anticipated pattern of future sick leave to be taken is less than the entitlement accruing in each reporting period. Employee benefit expenses are recognised on a net basis in respect of the following categories: wages and salaries, non-monetary benefits, recreation leave, sick leave and other leave entitlements and other types of employee benefits. As part of the financial management framework, the Central Holding Authority assumes the long service leave liabilities of government agencies, including Ombudsmans Office and as such no long service leave liability is recognised in agency financial statements. Superannuation Employees' superannuation entitlements are provided through the: Northern Territory Government and Public Authorities Superannuation Scheme (NTGPASS); Commonwealth Superannuation Scheme (CSS); or non-government employee nominated schemes for those employees commencing on or after 10 August 1999. The agency makes superannuation contributions on behalf of its employees to the Central Holding Authority or non-government employee-nominated schemes. Superannuation liabilities related to government superannuation schemes are held by the Central Holding Authority and as such are not recognised in agency financial statements.
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