Note 6: Personnel Expenses
The Statement of Segments shows the personnel expenses as a total for each area of total Crown (ie, total personnel expenses for core Crown, Crown entities and SOEs).
| Forecast | Actual | |||
|---|---|---|---|---|
| Original Budget $m | Estimated Actual $m | 30 June 2005 $m | 30 June 2004 $m | |
| 1,042 | 1,034 | GSF pension costs | 1,032 | 975 |
| 90 | 108 | Other pension expenses | 108 | 90 |
| 11,895 | 12,344 | Other personnel expenses | 12,422 | 11,436 |
| 13,027 | 13,486 | Total Personnel Expenses | 13,562 | 12,501 |
Personnel expenses include salaries and allowances to Ministers of the Crown totalling $6 million (30 June 2004: $5.7 million). In addition, Ministers are provided with ministerial accommodation in Wellington and receive allowances when travelling in New Zealand.
Note 7: Operating Expenses
Operating expenses relate to those expenses incurred in the course of undertaking the functions and activities of entities included in the Crown financial statements, excluding those expenses separately identified in the Statement of Financial Performance and other notes. Items disclosed separately below are those required by accounting standards.
Other operating costs is the large residual item. Most of these costs represent payments made for services provided by third parties (roading maintenance for example) or for raw materials (fuel, medicines or inventory for example). They also include other day-to-day operating costs.
| Forecast | Actual | |||
|---|---|---|---|---|
| Original Budget $m | Estimated Actual $m | 30 June 2005 $m | 30 June 2004 $m | |
| Depreciation Expenses | ||||
| 803 | 788 | Buildings | 793 | 749 |
| 113 | 116 | Electricity distribution networks | 106 | 103 |
| 183 | 181 | Electricity generation assets | 166 | 146 |
| 188 | 189 | Specialist military equipment (SME) | 189 | 180 |
| 237 | 233 | State highways | 225 | 219 |
| 120 | 184 | Aircraft (excluding SME) | 101 | 91 |
| 799 | 774 | Other plant and equipment | 850 | 789 |
| 92 | 65 | Other assets | 98 | 70 |
| 2,535 | 2,530 | Total Depreciation Costs | 2,528 | 2,347 |
| Other Operating Expenses | ||||
| 679 | 720 | Rental and leasing costs | 789 | 775 |
| 74 | 1,002 | Change in provision for doubtful debts | 984 | 459 |
| 198 | 70 | Write-off of bad debts | 93 | 84 |
| 47 | 96 | Goodwill amortised | 97 | 78 |
| 19 | 19 | Audit fees | 25 | 21 |
| 3 | 12 | Fees paid to auditors for other services | 5 | 7 |
| - | - | Asset impairment losses | 74 | 61 |
| 310 | 348 | Grants paid[1] | 1,267 | 309 |
| 314 | 337 | Lottery prize payments | 350 | 347 |
| - | - | Loss/(gain) on sale of assets | 2 | (15) |
| - | - | Net revaluation losses | 53 | 137 |
| 20,132 | 20,106 | Other operating costs | 19,047 | 18,052 |
| 24,311 | 25,240 | Total Operating Expenses | 25,314 | 22,662 |
- [1] Additional information on the classification of grants has been collected for 30 June 2005. The forecasts and previous actuals have not been restated, this would be a reclassification between grants paid and other operating costs.
