Академический Документы
Профессиональный Документы
Культура Документы
Introduction ........................................................................................................................... 1
Constitution of the Commission.......................................................................................... 1
Functions, aims and objectives of the Commission ........................................................... 1
Responsible Minister .......................................................................................................... 2
Management Committee .................................................................................................... 3
Membership of the Management Committee................................................................. 3
Functions of the Management Committee ..................................................................... 3
This Annual Report ............................................................................................................. 4
Year in review..................................................................................................................... 5
Key measures of, and trends in, the results of the Commissions work ............................. 7
Management of the Commission ......................................................................................... 9
Organisational structure ..................................................................................................... 9
The Commissioner and Assistant Commissioners ............................................................. 9
Mr Peter Hastings QC .................................................................................................... 9
Mr Peter Singleton......................................................................................................... 9
Mr Robert Inkster OAM APM ......................................................................................... 9
Management Team ............................................................................................................ 9
Commission personnel ....................................................................................................... 9
Management projects and issues ..................................................................................... 11
Information and communications technology .............................................................. 11
Policy review................................................................................................................ 11
Records management ................................................................................................. 11
Building management.................................................................................................. 11
Complaint handling........................................................................................................... 12
Public Interest Disclosures .......................................................................................... 12
Other complaints.......................................................................................................... 13
Reporting complaints to the Inspector of the Commission .......................................... 13
Reporting complaints to the Police Integrity Commission ............................................ 14
The Legal Context ............................................................................................................... 15
Crime Commission Act 2012 and the NSW Crime Commission Act 1985....................... 15
Criminal Assets Recovery Act 1990 ................................................................................. 17
Other laws on criminal investigations ............................................................................... 21
Significant judicial cases .................................................................................................. 21
Confiscation issues ...................................................................................................... 21
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1.21%
* Both of these matters are the subject of appeals. Neither of the costs orders have been assessed
but on assessment would be expected to total at least this amount.
The Commission bears the full cost of counsel fees. The full amount realised from confiscation
orders goes to the Treasury. This figure is less than half the figure for the last reporting period
(which was 2.58%).
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Comparisons with previous two years
The following table sets out figures for the reporting period and the previous two years in
respect of several key measures:
Measure 201011 201112 201213
CAR Act restraining orders 106 82 61
Confiscation of Proceeds of Crime Act 1989 restraining
orders
6 0 0
Total no. of restraining orders 112 82 61
Confiscation orders sought without a restraining order 11 15 16
AFOs made 49 27 36
Estd realisable value of AFOs 13,563,849 6,460,109 12,597,308
PAOs made* 51 40 36
Estd realisable value of PAOs 7,425,300 7,873,963 5,565,700
UWOs made 0 2 3
Estd realisable value of UWOs 0 154,195 1,250,000
Orders for breach of warranty (BOWs) 0 0 3
Estd realisable value of BOWs 0 0 128,000
Total no. of confiscation orders* 100 69 78
Total estd realisable value of confiscation orders 20,989,149 14,488,267 19,541,008
Production orders (CAR Act) 19 20 3
Search warrants (CAR Act) 49 39 25
Monitoring orders (CAR Act) 0 0 0
* One UWO was made but that amount has yet to be assessed. This order is included in the 78
reported in the two preceding tables above.
Sharing with other jurisdictions
NSW is able to share the proceeds of confiscation proceedings with other jurisdictions. This
occurs in situations where confiscation proceedings under the CAR Act arise from a joint
investigation involving the Commission and law enforcement agencies of another
jurisdiction.
To facilitate the sharing of proceeds with other jurisdictions, the Commission makes a
recommendation to the Minister for Police and Emergency Services as to the matters and
the proportions of the recovered amounts that should be shared. In the event that the
Minister agrees with the recommendation, the Minister makes the recommendation to the
Treasurer. If the Treasurer agrees, he issues a Direction pursuant to subs. 32 (3) (d) of the
CAR Act that the amount be shared.
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Since the sharing arrangements commenced in April 2009, the Treasurer has approved the
payment of approximately $2.4 million to the Commonwealth pursuant to the Direction. No
amounts have been paid to other jurisdictions. NSW has received one payment as a result of
sharing arrangements: a payment of $199,478.42 arising from a joint investigation between
NSW, the Commonwealth, and Victoria in the 2009 financial year.
Case study
Matter of Mr G
The case of Mr G provides a salutary lesson in the power of the CAR Act to confiscate the
interests in property of a person in a variety of circumstances.
Mr G first came to the attention of the Commission in 1998 when he was 56 years old. NSW
Police records indicate Mr G was suspected of living a long life of crime, mainly involving the
supply of heroin. Although Mr G had long been suspected of being a drug supplier he had
only been charged on a few occasions. However, in September 1998 NSW Police charged
Mr G with drug supply offences after police stopped and searched the car he was driving
and located approximately 5 grams of heroin and 14 grams of methylamphetamine.
At the time of this arrest, the ATO was pursuing Mr G. The ATO had raised income tax
assessments against Mr G requiring him to pay about $1m in tax and penalties. The ATO
were taking proceedings to bankrupt Mr G, who had little property in his own name.
At the time NSW Police arrested Mr G, they executed a search warrant in the house in Five
Dock in Sydney where he lived with his mother. During the search, NSW Police found more
than $130,000 in cash in a wardrobe in his mother's bedroom. Mr Gs mother claimed that
the cash was her life savings and that her husband had left her most of it when he died
several years earlier. Despite being on an old age pension, Mr Gs mother was also found to
have accumulated about $50,000 in bank accounts.
In addition to this, a property was located in the Sydney suburb of Beecroft which was
ostensibly owned by a Mr D. Mr D was also the registered owner of a Mercedes motor
vehicle. The owner of these two items of property could not be found, despite Mr G's
assertions that Mr D was a real person.
The Commissions investigations provided sufficient evidence to commence CAR Act
proceedings against Mr G's mother and Mr D based on a suspicion that Mr G's mother's
interest in the cash and funds in bank accounts, and Mr Ds interest in the house and the car
were derived from Mr G's serious crime related activities. The Commission sought, and was
granted, restraining orders in respect of those interests in property and applications were
also made for AFOs in respect of those interests in property.
Prior to Mr G's criminal trial, the Commission made an application for summary judgment on
its claim for the AFOs by proving, on the civil standard, that he had committed the drug
offence. The application was successful and in August 1999 the AFOs were made. The
value of the interests in property that were forfeited totalled about $750,000.
Mr G came to the attention of the Commission again when he was the subject of another
investigation into his involvement in the supply of heroin. On 12 December 2001, NSW
Police executed another search warrant on the premises in Five Dock where he was still
living with his mother. NSW Police did not locate any drugs at the premises and Mr G was
not charged.
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The day after the execution of this search warrant, one of the occupants of the neighbouring
property was watering his garden when he noticed a bag on the ground near the fence. On
opening the bag, the neighbour saw that it contained a large amount of cash. The neighbour
reported it to NSW Police who seized it. The bag contained $391,900.
The circumstances under which that cash was found and other matters again provided the
Commission with sufficient grounds to suspect that the cash was derived from Mr Gs
serious crime related activity. The Commission commenced proceedings and successfully
applied for an order restraining any person from dealing with the interest of the true owner of
the seized cash and also making an application for an AFO in respect of the true owners
interest in it.
On 17 May 2002, the Commission successfully applied for summary judgment on its claim
for the AFO and the interest of the true owner of cash was forfeited to the Crown.
Interestingly, since the 1998 proceedings Mr G had been tried for and acquitted of the drug
offences that the Commission had proved on the civil standard in the 1998 proceedings.
Despite this, it was this offence that the Commission again proved on the civil standard to
ground the AFO in respect of the $391,900.
It seems that between 2002 and 2010 Mr G continued to be involved in the supply of heroin.
In 2010, NSW Police conducted an extensive investigation into Mr Gs activities which
provided evidence of his continued involvement in the ongoing supply of heroin, mainly from
his mothers residence in Five Dock, to multiple users in small quantities. At the culmination
of this investigation in September 2010, NSW Police arrested and charged Mr G with a large
number of drug supply offences. Again, a search warrant was executed on the residence
where he and his elderly mother still lived. This search warrant resulted in the seizure of
$666,000 in cash, 1.8 kilograms of gold, a large amount of jewellery and 21 watches.
Despite accumulating a significant amount of wealth, in J uly 2009 Mr G had been arrested
and charged with larceny (shoplifting). NSW Police alleged that Mr G had stolen a variety of
hardware items, with a total value of less than $430, from a large hardware store. In April
2010, Mr G was convicted of this larceny offence.
After his arrest for the drug offences in 2010, the Commission commenced confiscation
proceedings against Mr G by filing a summons seeking a UWO.
In March 2013, the Commission successfully applied for summary judgment on its claim for
the UWO, of an amount to be assessed at a later date, and also for an AFO order in respect
of the items seized. The property that was subject to the forfeiture order had a total value
estimated to be more than $800,000. Rather than the drug offences the confiscation orders
were grounded on proof of the shoplifting offence. So on one analysis it can be seen that for
the sake of trying to save himself $430, Mr G ended up costing himself more than $800,000.
Mr G had until September 2013 to file an exclusion application in relation to the interests in
property that were forfeited, but he did not. The Commission will seek to quantify the value of
his unexplained wealth.
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This case clearly illustrates the following:
1. The CAR Act can be used very effectively to confiscate property of criminals that is
held in other peoples names. Of the $2 million confiscated that had been derived from
Mr Gs criminal activity only $800,000 was confiscated from him directly.
2. The distinction between the criminal and civil standard of proof is important for the
effectiveness of confiscation legislation. It can be seen from this case that if the
Commission had to rely on Mr G being convicted of an offence that constituted a
serious crime related activity the amount confiscated in these proceedings would have
been $1.2 million less than it actually was.
3. Even street level drug supply can result in the criminal deriving significant proceeds of
crime. The Commission has confiscated approximately $2 million of property derived
from Mr Gs criminal behaviour.
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DISSEMINATION OF INTELLIGENCE AND INFORMATION
One of the functions of the Commission is to liaise with other agencies. Throughout the
period, the Commission disseminated information and intelligence to its partner agencies
pursuant to the 1985 Commission Act, the 2012 Commission Act, the TIA Act, and the
SD Act.
Dissemination is not required in circumstances where the information or intelligence is being
communicated from one staff member to another and, given that much of the Commissions
work is conducted pursuant to task force arrangements in which police and others are made
members of the staff of the Commission, the Commissions dissemination figures do not
include a significant amount of intelligence passed to police and others.
Recipients of intelligence and information included the ACC, the AFP, NSW Police, South
Australia Police, Victoria Police, Queensland Police, Western Australia Police, the PIC, the
ATO, the ACBPS, Austrac, Corrective Services NSW, the Crown Solicitor, the NSW Attorney
General and Minister for J ustice, the Office of the Director of Public Prosecutions, the
Australian Commission for Law Enforcement Integrity, the Department of Immigration and
Citizenship, the Queensland Crime and Misconduct Commission, the Australian Securities
and Investments Commission, and ASIO.
The number and types of disseminations are set out below:
Statutory Provisions Disseminations
1985 Commission Act (s.7) 189
2012 Commission Act (s.13) 451
TIA Act (s.68) 152
SD Act (subs. 40 (4)) 2
Total 794
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ACCOUNTABILITY AND SCRUTINY OF THE COMMISSION
The Commission is subject to a range of scrutiny and accountability measures. These
include measures common to most public sector agencies, such as maintaining an internal
audit and risk management capability. The Auditor General, the Commonwealth
Ombudsman, and the NSW Ombudsman also scrutinise aspects of the Commissions work.
The Commission is also subject to the supervision of its Management Committee, the
Department of Attorney General and J ustice, the Ministry for Police and Emergency
Services, and the Treasury. It is also subject to, or implements where applicable, policies
and other measures emanating from those bodies, the Department of Premier and Cabinet,
and others. Scrutiny is also undertaken by the Parliament through its Budget Estimates
Committee. In addition to these generic measures, the Commission is, along with the NSW
Police, subject to the PICs scrutiny and investigation.
The 2012 Commission Act has introduced additional measures, including an independent
Chairperson of the Management Committee, expansion of the jurisdiction of the PJ C, and an
Inspector of the Commission.
Governance
During the reporting period, the Commission continued to strengthen its approach to
corporate governance. The recommendations arising from the Patten Inquiry formed the
basis for the work undertaken, as did additional requirements arising from legislative
obligations and a number of government memos and circulars.
In response to the Patten Inquiry and other issues, the Commission created a Corporate
Governance Unit equipped with staff focussed on reviewing and creating policies,
procedures and manuals to assist the staff of the Commission in carrying out their duties.
These documents relate to both corporate and operational matters with final documents
being made available to staff. This work is continuing with the expectation that a full suite of
material will be finalised in the near future.
Our approach to risk management continued to mature with additional mitigation strategies
identified and employed. Risks have been reviewed at the enterprise level as well as those
risks specifically relating to fraud and corruption. The Commission will continue to manage
and monitor these risks in accordance with the Commissions Risk Management Policy.
Several significant internal audits occurred across key corporate and operational areas of
the Commission during the reporting period. An ITPP undertook the major audits. The audits
helped to further identify opportunities to strengthen internal controls.
A legislative compliance review was also undertaken providing an overarching framework for
ensuring that legislative obligations continue to be met. The register of obligations will
continue to be updated as legislative updates are received.
The Governance Manager started at the Commission in May 2013, and as a result further
elements of the Commissions corporate governance framework will continue to be
enhanced in the future.
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Ethics Committee, Code of Conduct and ethical culture
Given the statutory powers available to the Commission it is important that it maintains an
ethical culture. The Commission requires compliance with its Code of Conduct and
maintains an Ethics Committee, which meets to receive and consider complaints and
suggestions from staff, and from the Committee members, in relation to ethical issues.
The Commission, through the Commissioner and the Assistant Commissioners, actively
promotes an ethical culture. The Commission reinforces the importance of compliance with
ethical standards through staff seminars and at operational and other meetings.
Internal audit and risk management
Treasury Circular 09-08 requires the Commission to comply with Treasury Guidelines and
Policy Paper TPP 09-05 Internal Audit and Risk Management Policy for the NSW Public
Sector, which in turn is to be read in conjunction with Department of Premier and Cabinet
Circular C2009-13, headed Prequalification Scheme: Audit and Risk Committees.
Accordingly, the Commission has an Internal Audit and Risk Committee (the IARC), a Chief
Audit Executive, an Internal Auditor, and it has instruments including a Charter for the IARC,
an Internal Audit Plan, an Enterprise Risk Management Framework and an Enterprise Risk
Management Register (ERM Register).
During the reporting period, the Commission continued to retain an ITPP to work in co-
ordination with the Commissions Internal Auditor and to conduct audits of critical and high
risk areas identified in the Commissions three year audit plan (the Audit Plan). The Audit
Plan and the Commissions ERM Register had been developed in the previous reporting
period as part of the Commissions Enterprise Risk Management Assessment. The ERM
Register and the Audit Plan enabled the Commission to identify areas where both the ITPP
and the Commissions Internal Auditor would conduct audits.
The ERM Register forms an integral part of the Commissions overall risk management
approach and enables the Commission to ensure that appropriate risk mitigation strategies
are implemented in identified risk areas. The Commissions Risk Management Policy has
been updated to reflect the Commissions maturing approach to risk management and to the
support the process of mitigating risks at all levels of the Commissions activities.
The ITPP continued to work closely and effectively with the executive officers and staff of the
Commission during the reporting period. The ITPP facilitated a Fraud and Corruption Risk
Assessment. This was delivered in the reporting period and enabled the Commission to
implement various strategies to mitigate a number of operational risks.
The ITPP conducted audits across a number of corporate support functions including
Workplace Health and Safety, Financial Procurement Expenditure, Revenue and Financial
Management, Human Resource Management and ICT Network and Application Security. All
reports were delivered during the reporting period, reviewed by Commission Management
and referred to the Commissions IARC for review and appropriate notation. The
Commissions Internal Auditor conducted audits of the Commissions accesses to external
databases and reported the outcomes to the IARC through the Commissioner.
The IARC continued to operate during the reporting period.
62
The Commissions IARC was established to provide advice and support to the
Commissioner by:
reviewing all aspects of the internal audit and control function within the Commission,
including assessing the effectiveness of the function;
reviewing the adequacy and quality of the internal control structure;
fulfilling the legal requirements of s. 11 of the Public Finance and Audit Act 1983;
reviewing the Commissions financial statements and financial reporting generally;
assessing the performance of the Commissions financial and operational
management;
reviewing the timeliness and appropriateness of management responses to audit
reports;
reviewing and assessing all aspects of the Commissions internal audit function, from
the approval of the charter through to the review of audit results; and
monitoring the effectiveness of risk management strategies and internal audit results.
Although the IARC reports to the Commissioner, its role at the Commission is strictly
advisory. The Commissioner is under no obligation to accept any advice from the IARC as
the Commissioner has overall responsibility and accountability for the management of the
Commission.
During the reporting period the Commissions IARC comprised Mr Peter Whitehead as the
Independent Chair of the IARC and Mr Andrew Koureas (the Executive Director, Corporate
Services at the ICAC) whose position was continued by a ministerial exception through to 30
J une 2013, as the other independent member.
The role of non-independent member of the IARC was held by the Commissions Executive
Manager during the period 1 J uly 2012 to 25 J une 2013 and by the Commissions Director
(Financial Investigations) from 26 J une 2013 until the end of the reporting period.
A number of permanent invitees continued to attend the IARC meetings during the reporting
period. They included the Commissioner, the Governance Manager in the capacity as Chief
Audit Executive, the Internal Auditor, the Commissions Finance Manager, representatives of
the ITPP, and representatives of the Audit Office.
The Commissioner invited the Inspector of the Commission to the final IARC meeting held
during the reporting period.
The IARC met on four occasions during the reporting period and all members of the IARC
attended all four meetings.
The key achievements of the IARC during the reporting period were:
approving the Internal Audit Plan and increased audit activity arising from a
comprehensive risk assessment;
reviewing all aspects of the internal audit and control function within the Commission,
including:
enhancing the Commissions understanding of protocols for responding to audit
reports and recommendations;
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enhancing the effectiveness of tracking compliance with internal audit
recommendations;
revising policies arising from audit recommendations; and
remedial progress on issues raised in the Management Letter by the Audit Office;
reviewing the Commissions financial position quarterly and its annual financial
statements, noting the permanent invitee status of the Commissions Finance Officer,
and Audit Office representative at committee meetings; and
monitoring the effectiveness of audit and risk management strategies for compliance
with:
Treasury Guidelines TPP 09-05;
Shared arrangements guidelines; and
Treasury Risk Management Toolkit.
The Commissioner has executed an Internal Audit and Risk Management Attestation as
required by TPP 09-05. This attestation can be found at Appendix H.
Other areas of involvement for the Internal Audit and Risk Committee
During the reporting period the Commission sought to appoint a person to the position of
Governance Manager. A key responsibility of the Governance Managers position was to
hold the function of the Commissions Chief Audit Executive. Core Requirement 1.3.4
required the Commissioner to consult or involve members of IARC when appointing a Chief
Audit Executive. The IARC Chair was a member of the Commissions selection panel for the
Governance Manager position.
External audit
NSW Ombudsman
The NSW Ombudsman conducts regular inspections or audits of the Commissions
documents and operations. In particular, the NSW Ombudsman conducts inspections and
audits and prepares reports pursuant to:
subs. 11 (1) of the Telecommunications (Interception and Access) (New South Wales)
Act 1987;
Part 5 of the Law Enforcement (Powers and Responsibilities) Act 2002 (although no
inspections regarding the Commission occurred during the reporting period because
no applications were made during the reporting period for covert search warrants);
subs. 49 (1) of the Surveillance Devices Act 2007 (the report is publicly available); and
Part 4 of the LECO Act (the report is publicly available).
Commonwealth Ombudsman
The Commonwealth Ombudsman audits the Commissions compliance with requirements
contained in the Telecommunications (Interception and Access) Act in respect of obtaining
access to stored communications. The most recent audit report on access to stored
communications concerns 20112012. The Ombudsmans inspection for the purpose of an
audit for 20122013 occurred on 19 August 2013.
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External oversight of the Commission
Inspector of the Crime Commission
The Hon. Graham Barr QC commenced in the role of the first Inspector of the Commission
on 2 May 2013.
The Inspector of the Commission has responsibility for:
auditing the operations of the Commission for the purpose of monitoring compliance
with NSW laws;
dealing with complaints of abuse of power, impropriety and other forms of misconduct
on the part of the Commission or officers of the Commission;
dealing with conduct amounting to maladministration, including, but not limited to,
delays in the conduct of investigations and unreasonable invasions of privacy by the
Commission or officers of the Commission; and
assessing the effectiveness and appropriateness of the procedures of the Commission
relating to the legality or propriety of its activities.
The Inspector of the Commission has extensive powers. The Inspector of the Commission
can exercise these powers on his own initiative, at the request of the Minister, in response to
a complaint made to the Inspector or in response to a referral by the PJ C or a government
agency or member of a government agency. The Commission or the Management
Committee may also refer matters to the Inspector for investigation.
The Inspector of the Commission:
may investigate any aspect of the Commissions operations or any conduct of officers
of the Commission;
is entitled to full access to the Commissions records and may take or have copies
made of any of them;
may require Commission officers to supply information or produce documents or other
things relating to the Commissions operations or conduct of Commission officers;
may require Commission officers to attend before the Inspector to answer questions or
produce documents or other things relating to the Commissions operations or any
conduct of officers of the Commission;
may investigate and assess complaints about the Commission or officers of the
Commission;
may refer matters relating to the Commission or officers of the Commission to other
public authorities or public officials for consideration or action; and
may recommend disciplinary action or criminal prosecution against officers of the
Commission.
The Commission has endeavoured to familiarise the Inspector with the operations and
procedures of the Commission. To this end, the Inspector has attended meetings of the
Management Committee and the IARC. The Commission will continue to assist the Inspector
in the discharge of his functions.
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Parliamentary Joint Committee on the Office of the Ombudsman, the Police Integrity
Commission and the Crime Commission
Since the commencement of the 2012 Commission Act, the Commission has fallen under
the oversight of the PJ C.
The functions of the PJ C are:
to monitor and review the Commission, the Management Committee, and the
Inspectors exercise of their functions;
to report to both Houses of Parliament, with such comments as it thinks fit, on any
matter appertaining to the Commission, the Management Committee or the Inspector
of the Commission, or connected with the exercise of their respective functions to
which, in the opinion of the PJ C, the attention of Parliament should be directed;
to examine each annual and other report of the Commission and of the Inspector of
the Commission and report to both Houses of Parliament on any matter appearing in,
or arising out of, any such report; and
to inquire into any question in connection with its functions which is referred to it by
both Houses of Parliament, and report to both Houses on that question.
In December 2012, the PJ C advised that it had decided to conduct an inquiry into, and then
report on, the ways the performance of the agencies it oversights are measured and
reported. The Commission has provided the PJ C with written submissions, evidence from
the Commissioner and Asst. Commissioner Singleton. The Commission also invited
members of the PJ C to attend the Commission in order to be briefed on the Commissions
operations and procedures.
As has been noted at several points throughout this Annual Report, the identification of
reliable performance indicators for the Commission is difficult due to the nature of the
Commissions functions and the effect of variables beyond its control. The Commission will
continue to assist the PJ C in its inquiry.
Police Integrity Commission
In 2008, Parliament amended the PIC Act to provide the PIC with the function of
investigating allegations of misconduct against current and former officers of the
Commission. The PIC Act provides that any person may make a complaint to the PIC about
a matter that involves or may involve misconduct of a Commission officer and the PIC may
investigate any such complaint or decide that the complaint need not be investigated. The
Commissioner is under a duty to notify the PIC of any possible misconduct by an officer of
the Commission. The Inspector of the Commission has the right to make reasonable use of
the services of the staff or facilities of the PIC.
Previously, the PIC had an unrestricted capacity to target Commission officers and initiate
investigations of them. However, the 2012 Commission Act amended the PIC Act by the
insertion of subs. 23 (2A), which provides that the PIC must not conduct an investigation in
relation to the Commission where no particular Commission officer has been implicated and
no misconduct of a Commission officer is suspected, unless it has obtained the consent of
the Inspector of the Commission.
In October 2012, the Hon. J errold Cripps QC, Assistant Commissioner of the PIC, furnished
a report to each House of Parliament regarding its Operation Winjana which involved a PIC
66
investigation into alleged criminal activity or misconduct by a former officer of the
Commission. Operation Winjana further examined the practices and procedures of the
Commission in the conduct of actions under the CAR Act. The Report indicated that the PIC
had commenced the investigation in 2008 and had held a number of private hearings in
2010 before conducting public hearings in September and October 2011.
Shortly after the PIC decided to conduct hearings in public, the Commission commenced
action in the Supreme Court seeking an order setting aside a particular decision of the PIC
to hold hearings and to limit the scope of the PIC investigation. The proceedings were
successful in having the particular decision set aside and limiting the scope of the
investigation (although not to the extent sought by the Commission). The PIC then took a
fresh decision to hold public hearings and public hearings duly took place. The then
Commissioner, the Assistant Commissioner, and all three directors (among others) were
called to testify at the public hearing. As reported previously, the Commission estimates that
the total cost, including staff salaries and fees to external lawyers, exceeded $2,000,000.
The PIC formed the opinion that the former staff member engaged in misconduct as a result
of the relationship between the staff member and a defence lawyer who had acted for clients
involved in confiscation proceedings brought by the Commission. The PIC concluded that
the staff member had given false or misleading evidence at a private hearing of the PIC.
The PIC also formed the opinion that the Commissions past practice in confiscation
proceedings of seeking costs orders from the Supreme Court, and by consent, in amounts
not to the costs of the particular case, was not endorsed or authorised by the 1985
Commission Act or the CAR Act. The amounts concerned added up to about 15 per cent of
the Commissions annual budget and overall did reflect the approximate costs of the
Commission referable to its confiscation proceedings (and without profiting). The
Commission did not agree with the PICs interpretation of the legislation. The Commission
had adopted the practice in 1998 after consulting with then Minister for Police and with the
subsequent approval of Treasury. The practice was an initiative of the Minister and the
Commission discontinued the practice in 2008 following further discussions with Treasury.
Since that time, the Commissions legal and administrative costs in respect of CAR Act
proceedings have been met by an increase in the Commissions budget.
The PIC also examined the Commissions historical practice of consenting to orders for legal
expenses pursuant to subs. 10 (5) (b) of the CAR Act in matters where the defendant had
not met the requirements of s. 16A of the CAR Act. This section imposed restrictions on the
making of provision for the payment of legal expenses of a defendant. The decision of the
Supreme Court in Cooks Case caused the practice to be discontinued but, as a result of an
amendment introduced by the 2012 Commission Act, the decision was overturned and the
previous practice has been resumed. The Commissions Management Committee has
furnished the Commission with guidelines with respect to the negotiation by the Commission
of the terms of agreements regarding orders made by consent under the CAR Act.
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OTHER REPORTING ISSUES
Agreements with the Community Relations Commission
The Commission entered into a Memorandum of Understanding with the Community
Relations Commission in September 2006, to ensure that persons appearing at the Supreme
Court in respect of proceedings under the CAR Act are not disadvantaged as a result of
language difficulties. The agreement provides that the Community Relations Commission will
provide professional interpreting services on a fee-exempt basis to any person whose first
language is not English and who may experience difficulty in comprehending or fully
participating in proceedings under the CAR Act. The Commission continues to arrange
interpreting services on behalf of persons appearing at the Supreme Court in accordance
with the agreement.
Commission publications
The Commission produces one publication each yearits Annual Report. All the
Commissions Annual Reports are available on the Commissions website (see the inside
cover of this Report for website details) in electronic form. Hard copies of some years
reports are also available.
Consultants
The Annual Reports (Departments) Regulation requires an annual report to include certain
information about consultants. The term is not defined in that Regulation or in its enabling
statute. However, both Premiers Memorandum 200207 (Engagement and Use of
Consultants), in its section headed Describing the Nature and Purpose of Consultancies in
Agency Annual Reports, and the Guidelines for the Engagement and Use of Consultants
issued under cover of Premiers Memorandum 200417 define consultant as a person or
organisation engaged under contract on a temporary basis to provide recommendations or
high level specialist or professional advice to assist decision-making by management.
Generally it is the advisory nature of the work that differentiates a consultant from other
contractors.
In J une 2013, the Commission engaged a consultant to conduct an organisational review of
the Commissions management structure. This review was finalised in the 20132014
financial year and will be reported on in the next reporting period.
Exemptions from reporting obligations
As a small department, the Commission has a number of triennial reporting obligations. The
Commission reported on its Disability Action Plan, Equal Employment Opportunity
outcomes, its Multicultural Policies and Services Plan, and Waste in its 20102011 Annual
Report. The Commission is next due to report on these issues in its 20132014 Annual
Report.
The Commission last reported on work health and safety (WH&S) in its 20112012 Annual
Report. To align with the Commissions other triennial reporting obligations, the Commission
will next report on WH&S in its 201314 Annual Report.
68
Privacy
The Commission continues to comply with its Privacy Management Plan. Statistics for
complaints and internal reviews under the Privacy and Personal Information Protection Act
1998 are as follows:
Complaints made against the Commission 0
Internal reviews conducted by the Commission 0
External reviews conducted by the Privacy Commission 0
External reviews conducted by the Administrative Decisions Tribunal 0
Public access to government information
The Commission is bound by the GIPA Act, although its investigative and reporting functions
are listed in Sch. 2 to the GIPA Act. The 1985 Commission Act and the 2012 Commission
Act are not listed in Sch. 1.
Any requests for information pursuant to the GIPA Act can be made to the Commission in
writing addressed as follows:
Government Information Officer
NSW Crime Commission
PO Box Q566
QVB Post Office
SYDNEY NSW 1230
Telephone or personal inquiries can be made during regular business hours. Telephone
numbers and the mailing address for inquiries can be found on the inside cover of this
Report. A form for applications under the GIPA Act for access to information is available on
the Commissions website.
The Commissions GIPA Act Annual Report can be found at Appendix I.
69
Financial matters
Account payment performance
The Commissions policy on accounts payable is that, where practicable, claims for
payments are processed within the suppliers terms or, if no terms are stated, within thirty
days of receipt of the invoice.
The Commissions performance in paying its bills in a timely manner was as follows:
Aged analysis at the end of each quarter
Quarter
Current
(within
due date)
($000)
All suppliers
Less than
30 days
overdue
($000)
31 to 60
days
overdue
($000)
60 to 90
days
overdue
($000)
More than
90 days
overdue
($000)
September 2012
December 2012
2,679
3,561
15
96
0
0
0
0
0
0
March 2013 2,831 12 0 0 0
June 2013 3,186 29 0 0 0
Quarter
Small business suppliers
Current
(within
due date)
($000)
Less than
30 days
overdue
($000)
31 to 60
days
overdue
($000)
61 to 90
days
overdue
($000)
More than
91 days
overdue
($000)
September 2012
December 2012
173
147
0
8
0
0
0
0
0
0
March 2013 64 0 0 0 0
June 2013 147 2 0 0 0
Quarter
Total accounts paid on time
Target
(%)
Actual
(%)
Total paid
($)
Total due
($)
September 2012
December 2012
85
85
99
95
2,678,723
3,560,655
2,694,058
3,646,247
March 2013 85 99 2,831,205 2,842,965
June 2013 85 99 3,185,692 3,214,784
70
Accounts due or paid within each quarter
September December March June
Measure 2012 2012 2013 2013
All suppliers
Number of accounts due for
payment 492 615 594 803
Number of accounts paid on
time 487 585 588 796
Actual percentage of account
paid on time (based on
number of accounts) 99% 95% 99% 99%
Dollar amount of accounts
due for payment 2,694,058 3,656,247 2,842,965 3,214,784
Dollar amount of accounts
paid on time 2,678,723 3,560,655 2,831,205 3,185,692
Actual percentage of
accounts paid on time (based
on amount) 99% 97% 100% 99%
Number of payments for
interest on overdue accounts 0 0 0 0
Interest paid on overdue
accounts 0 0 0 0
Small business suppliers
Number of accounts due for
payment 78 92 74 114
Number of accounts paid on
time 78 86 74 112
Actual percentage of account
paid on time (based on
number of accounts) 100% 93% 100% 98%
Dollar amount of accounts
due for payment 172,804 154,206 63,939 148,691
Dollar amount of accounts
paid on time 172,804 146,552 63,939 147,071
Actual percentage of
accounts paid on time (based
on amount) 100% 95% 100% 99%
Number of payments for
interest on overdue accounts 0 0 0 0
Interest paid on overdue
accounts 0 0 0 138
71
Credit card certification
Commission practice during 20122013 conformed to its corporate credit-card policy. The
policy is based on NSW Treasury Guidelines and Treasurers Direction 205.01.
The Commission certifies that authorised Commission officers used credit-cards in
accordance with its own policies, memoranda of the Department of Premier and Cabinet,
and the Treasurers Directions. There were no known instances of credit card misuse during
the year.
Grants to non-government community organisations
The Commissioner did not grant any funds to non-government community organisations
during the reporting period.
Insurance activities
The Commission has a comprehensive business continuity plan that will be updated on an
annual basis.
Through the Treasury Managed Fund, the Commission insures against a range of risks that
include such things as workers compensation, motor vehicle damage, property damage,
and public liability.
In 20122013, the Commission made eight insurance claims, compared to nine claims made
in 20112012.
Land disposal
The Commission did not dispose of any land during the year.
Overseas travel
None of the executive officers or members of staff of the Commission travelled overseas in
the course of their duties or otherwise at the Commissions expense during the reporting
period.
Purchase of major assets
The Commissions purchasing of major assets during the reporting period was as follows:
Asset Cost ($)
ICT infrastructure 128,150
Servers 99,548
Computer software 142,450
Other IT equipment 45,461
Surveillance equipment 65,633
Other plant and equipment 78,286
Covert facilities 70,619
Total 630,147
72
COMPLIANCE INDEX
The Commission is required to include in its Annual Report certain information specified in
the Annual Reports Act, the Annual Reports Regulation, the 2012 Commission Act, and
Treasury circulars. The specified information categories, and the locations within this report
where the information may be found, are as follows:
Requirement Location/comment
Access i
Agreements with the Community Relations Commission 68
Aims and objectives 12
Applications to the Supreme Court under subs. 19 (2) of the 1985
Commission Act and subs. 33 (3) of the 2012 Commission Act for
review in respect of decisions of the Commission
23
Availability of this Annual Report in non-printed format Available on
Commission website
Availability of this Annual Report on website Available on
Commission website
Charter 12
Compliance with the Privacy and Personal Information Protection
Act 1998
68
Consultants 72
Consumer response Not applicable
Controlled entities 10, 101128
Court proceedings involving the Commission 2123
Credit card certification 72
Description of patterns or trends, and the nature and scope, of
organised and other crime
2528
Disability plans Exempt, 68
Economic or other factors Not applicable
Equal employment opportunity Exempt, 68
Exemptions 68
Extensions of time to submit report Nil
External costs incurred in production of this Annual Report Nil, 45
Financial statements 76128
Funds granted to non-government community organisations 72
Government Information (Public Access) Act 2009 69, Appendix I
73
Requirement Location/comment
Human resources 911
Identification of audited financial statements 76128
Implementation of price determination Not applicable
Information furnished to investigative agencies 60
Internal audit and risk management policy attestation 64, Appendix H
Investment performance Not applicable
Land disposal 72
Legal change 1517, 2324
Letter of submission i, ii
Liability of management performance Not applicable
Management and activities 28, 2528, 3067
Management and structure 9, Appendix B
Matters arising after 30 J une 2013 that could have a significant
effect on financial or other operations or the part of the community
we serve
Nil
Matters referred to the Commission for investigation 4
Multicultural Policies and Services Program Exempt, 68
Overseas visits 71
Payment of accounts 6970
Performance and numbers of executive officers Not applicable
Prosecutions resulting from investigations 3436
Public interest disclosures 1213,
Appendices C and D
Recommendations for changes in laws or for administrative action 29
Requirements arising from employment arrangements Not applicable
Research and development 11
Risk management and insurance activities 6264, 72
Subsidiaries Not applicable
Summary review of operations 4, 5, 1460
Time for payment of accounts 6970
Unaudited financial statements Not applicable
74
Requirement Location/comment
Warrants issued by the Commissioner under s. 18AA of the 1985
Commission Act or s. 36 of the 2012 Commission Act
32
Waste Exempt, 68
Work health and safety Exempt, 68
75
AUDITED FINANCIAL STATEMENTS
76
NEW SOUTH WALES CRIME COMMISSION
CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2013
77
(c) There are no circumstances that would render any particulars included in the Financial Statements misleading or inaccurate.
New South Wales Crime Commission
Financial Statements for the
year ended 30 June 2013
STATEMENT BY COMMISSIONER
Pursuant to section 45F of the Public Finance and Audit Act 1983 , I state that:
(a) The accompanying financial statements and notes have been prepared in accordance
with the provisions of the Public Finance and Audit Act 1983 , the Financial Reporting
Code for NSW General Government Sector Entities, the Public Finance and Audit
Regulation 2010, the Treasurers Directions and applicable Australian Accounting
Standards (which include Australian Accounting Interpretations).
(b) The statements present a true and fair view of the financial position as at 30 June 2013
and transactions of the Commission for the year then ended.
(c) There are no circumstances that would render any particulars included in the Financial
Statements misleading or inaccurate.
Peter Hastings Kelly Yeung
Commissioner Finance Manager
Dated: 19 September 2013
78
80
NEW SOUTH WALES CRIME COMMISSION
Statement of comprehensive income for the year ended 30 June 2013
Notes Actual Budget
2013 2013
$000 $000
Consolidated
Actual
2012
$000
Actual Actual
2013 2012
$000 $000
Statutory Corporation
Expenses excluding losses
Operating expenses
Employee related
Other operating expenses
Personnel services
Depreciation and amortisation
Other expenses
2(a)
2(b)
2(c)
2(d)
14,340
4,855
-
803
-
16,981
5,544
-
980
25
12,996
5,607
-
1,023
-
-
4,855
13,941
803
-
-
5,607
12,169
1,023
-
Total expenses excluding
losses
19,998 23,530 19,626 19,599 18,799
Revenue
Investment revenue
Grants and contributions
Acceptance by the Crown Entity
of employee benefits and other
liabilities
Other revenue
Total revenue
3(a)
3(b)
3(c)
159
19,680
399
59
20,297
75
22,933
402
25
23,435
114
18,269
827
75
19,285
159
19,680
-
59
19,898
114
18,269
-
75
18,458
Gain/(loss) on disposal 4 (13) - (5) (13) 5
Net result 18 286 (95) (346) 286 (336)
Other comprehensive income - - - - -
TOTAL COMPREHENSIVE
INCOME
286 (95) (346) 286 (336)
The accompanying notes form part of these financial statements.
81
NEW SOUTH WALES CRIME COMMISSION
Statement of financial position as at 30 June 2013
Notes Actual Budget
2013 2013
$000 $000
Consolidated
Actual
2012
$000
Actual Actual
2013 2012
$000 $000
Statutory Corporation
ASSETS
Current assets
Cash and cash equivalents
Receivables
Total Current Assets
5
6
3,100
668
3,768
2,339
768
3,107
2,437
622
3,059
3,100
486
3,586
2,437
396
2,833
Non-current assets
Receivables
Property, plant and equipment
- Land and buildings
- Plant and equipment
Intangible assets
Total Non-Current Assets
Total Assets
7
8
9
439
71
1,541
1,057
3,108
6,876
150
-
2,832
714
3,696
6,803
329
-
1,816
1,062
3,207
6,266
123
71
1,541
1,057
2,792
6,378
132
-
1,816
1,062
3,010
5,843
LIABILITIES
Current liabilities
Payables
Borrowings
Provisions
Total Current Liabilities
10
11
12
790
177
1,511
2,478
1,104
211
1,435
2,750
777
226
1,274
2,277
416
-
1,902
2,318
390
-
1,679
2,069
Non-current liabilities
Borrowings
Provisions
Total Non-Current Liabilities
Total Liabilities
Net Assets
14
13
316
22
338
2,816
4,060
14
121
135
2,885
3,918
197
18
215
2,492
3,774
-
-
-
2,318
4,060
-
-
-
2,069
3,774
EQUITY
Accumulated funds
Total Equity
4,060
4,060
3,918
3,918
3,774
3,774
4,060
4,060
3,774
3,774
The accompanying notes form part of these financial statements.
82
- -
- -
NEW SOUTH WALES CRIME COMMISSION
Statement of changes in equity for the year ended 30 June 2013
Balance as at 1 July 2012
Net result for the year
Other comprehensive income
Total comprehensive income for the year
Transactions with owners in their capacity as owners
Increase / (decrease) in net assets from equity
transfers
Balance at 30 June 2013
Balance as at 1 July 2011
Net result for the year
Other comprehensive income
Total comprehensive income for the year
Transactions with owners in their capacity as owners
Increase / (decrease) in net assets from equity
transfers
Balance at 30 June 2012
Accumulated
Funds Total
$'000 $'000
3,774 3,774
286 286
- -
286 286
4,060 4,060
4,120
(346)
-
(346)
4,120
(346)
-
(346)
3,774 3,774
The above Statement of changes in equity refers to the Consolidated Entity and the Statutory Corporation as the
figures are the same in both instances.
The accompanying notes form part of these financial statements.
83
NEW SOUTH WALES CRIME COMMISSION
Statement of cash flows for the year ended 30 June 2013
CASH FLOWS FROM
OPERATING ACTIVITIES
Payments
Employee related
Other
Total Payments
Receipts
Interest received
Grants and contributions
Other
Total Receipts
NET CASH FLOWS FROM
OPERATING ACTIVITIES
CASH FLOWS FROM INVESTING
ACTIVITIES
Proceeds from sale of property,
plant and equipment
Purchases of property, plant and
equipment
Purchase of Intangibles
NET CASH FLOWS FROM
INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING
ACTIVITIES
Proceeds of borrowings and
advances
NET CASH FLOWS FROM
FINANCING ACTIVITIES
Notes
18
Actual Budget
2013 2013
$000 $000
(13,376) (16,502)
(5,579) (5,500)
Consolidated
(18,955) (22,002)
161 75
19,680 22,933
650 474
20,491 23,482
1,536 1,480
23 -
(312) -
(318) -
(607) -
(266) -
(266) -
Actual
2012
$000
(11,560)
(6,308)
(17,868)
141
18,269
724
19,134
1,266
54
(871)
(379)
(1,196)
(258)
(258)
Actual Actual
2013 2012
$000 $000
(13,642) (11,818)
(5,579) (6,308)
Statutory Corporation
(19,221) (18,126)
161 141
19,680 18,269
650 724
20,491 19,134
1,270 1,008
23 54
(312) (871)
(318) (379)
(607) (1,196)
- -
- -
NET INCREASE/(DECREASE) IN
CASH
Opening cash and cash
equivalents
CLOSING CASH AND CASH
EQUIVALENTS
5
663
2,437
3,100
1,480
-
1,480
(188)
2,625
2,437
663
2,437
3,100
(188)
2,625
2,437
The accompanying notes form part of these statements.
84
1.
(a)
(b)
(c)
(d)
(e)
(f)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Reporting entity
The New South Wales Crime Commission (the Commission) is a NSW government entity. The Commission is a not-for-profit
entity (as profit is not its principal objective) and it has no cash generating units. The reporting entity is consolidated as part of
the NSW Total State Sector Accounts.
The New South Wales Crime Commission, as a reporting entity, comprises all the entities under its control, namely the Office of
the New South Wales Crime Commission and the New South Wales Crime Commission Division (created on 17 March 2006).
The consolidated financial statements for the year ended 30 June 2013 have been authorised for issue by the Commissioner
on 19 September 2013.
Basis of consolidation and preparation
The Commission's consolidated financial statements include the financial statements of the economic entity and the Office of
the NSW Crime Commission and NSW Crime Commission Division.
In the process of preparing the consolidated financial statements, all inter-entity transactions and balances have been
eliminated.
The Commissions financial statements are general purpose financial statements which have been prepared in accordance
with:
* applicable Australian Accounting Standards (which include Australian Accounting Interpretations)
* the requirements of the Public Finance and Audit Act 1983 (PFAA) and Regulation and
* the Financial Reporting Directions published in the Financial Reporting Code for NSW General Government Sector
Entities or issued by the Treasurer.
Property, plant and equipment, assets (or disposal groups) held for sale and financial assets at 'fair value through profit or loss'
and available for sale are measured at fair value. Other financial statement items are prepared in accordance with the historical
cost convention.
Judgements, key assumptions and estimations management has made are disclosed in the relevant notes to the financial
statements.
All amounts are rounded to the nearest one thousand dollars and are expressed in Australian currency.
Statement of compliance
The consolidated and parent entity financial statements and notes comply with Australian Accounting Standards, which include
Australian Accounting Interpretations.
Administered activities
The Commission administers, but does not control, certain activities on behalf of the Crown Entity. It is accountable for the
transactions relating to those administered activities but does not have the discretion, for example, to deploy the resources for
the Commissions own objectives.
Transactions and balances relating to the administered activities are not recognised as the Commissions income, expenses,
assets and liabilities, but are disclosed in the accompanying schedules as Administered Assets.
The accrual basis of accounting and applicable accounting standards have been adopted.
Borrowing costs
Borrowing costs are recognised as expenses in the period in which they are incurred in accordance with Treasurys mandate to
not-for-profit general government sector entities.
Insurance
The Commission's insurance activities are conducted through the NSW Treasury Managed Fund Scheme of self insurance for
Government entities. The expense (premium) is determined by the Fund Manager based on past claim experience.
85
1.
(g)
(h)
(i)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Accounting for the Goods and Services Tax (GST)
Income, expenses and assets are recognised net of the amount of GST, except that:
the amount of GST incurred by the Commission as a purchaser that is not recoverable from the Australian Taxation
Office is recognised as part of the cost of acquisition of an asset, or as part of an item of expense and
*
* receivables and payable are stated with the amount of GST included.
Cash flows are included in the statement of cash flows on a gross basis. However, the GST components of cash flows arising
from investing and financing activities which is recoverable from, or payable to, the Australian Taxation Office are classified as
operating cash flows.
Income recognition
Income is measured at the fair value of the consideration or contribution received or receivable. Additional comments regarding
the accounting policies for the recognition of income are discussed below.
(i) Grants and contributions
Except as specified below, grants and contributions from other bodies are generally recognised as income when the
Commission obtains control over the assets comprising the contributions. Control over grants and contributions is normally
obtained upon the receipt of cash. Under expenditure of grants funded by the principal department of the cluster, the
Department of Attorney General and Justice, are recognised as liabilities rather than as income, as the authority to spend the
money lapses and the unspent amount must be repaid to the principal department.
The Commission received recurrent and capital grants from the principle department of the cluster, the Department of Attorney
General and Justice.
(ii) Professional costs recovered
Income from professional costs recovered comprises revenue awarded to the Commission from litigation proceedings. This
income is recognised following the making of a costs order by a court.
(iii) Investment revenue
Interest revenue is recognised using the effective interest method as set out in AASB 139 Financial Instruments: Recognition
and Measurement.
Assets
(i) Acquisition of assets
The cost method of accounting is used for the initial recording of all acquisitions of assets controlled by the Commission. Cost
is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire the asset at the time
of acquisition or construction or, where applicable, the amount attributed to that asset when initially recognised in accordance
with the requirements of other Australian Accounting Standards.
Assets acquired at no cost, or for nominal consideration, are initially recognised at their fair value at the date of acquisition.
Fair value is the amount for which an asset could be exchanged between knowledgeable, willing parties in an arms length
transaction.
Where payment for an asset is deferred beyond normal credit terms, its cost is the cash price equivalent, i.e. the deferred
payment amount is effectively discounted at an asset-specific rate.
(ii) Capitalisation thresholds
Property, plant and equipment and intangible assets costing $5,000 and above individually (or forming part of a network costing
more than $5,000) are capitalised.
(iii) Revaluation of property, plant and equipment
Physical non-current assets are valued in accordance with the Valuation of Physical Non-Current Assets at Fair Value Policy
and Guidelines Paper (TPP 07-01) (as amended by NSWTC 12/05 and NSWTC 10/07). This policy adopts fair value in
accordance with AASB 116 Property, Plant & Equipment .
86
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Property, plant and equipment is measured on an existing use basis, where there are no feasible alternative uses in the existing
natural, legal, financial and socio-political environment. However, in the limited circumstances where there are feasible
alternative uses, assets are valued at their highest and best use.
Fair value of property, plant and equipment is determined based on the best available market evidence, including current
market selling prices for the same or similar assets. Where there is no available market evidence, the assets fair value is
measured at its market buying price, the best indicator of which is depreciated replacement cost.
The Commission revalues each class of property, plant and equipment with sufficient regularity to ensure that the carrying
amount of each asset in the class does not differ materially from its fair value at reporting date.
Non-specialised assets with short useful lives are measured at depreciated historical cost, as a surrogate for fair value.
When revaluing non-current assets by reference to current prices for assets newer than those being revalued (adjusted to
reflect the present condition of the assets), the gross amount and the related accumulated depreciation is separately restated.
For other assets, any balances of accumulated depreciation existing at the revaluation date in respect of those assets are
credited to the asset accounts to which they relate. The net asset accounts are then increased or decreased by the revaluation
increments or decrements.
Revaluation increments are credited directly to the revaluation surplus, except that, to the extent that an increment reverses a
revaluation decrement in respect of that class of asset previously recognised as an expense in the net result, the increment is
recognised immediately as revenue in the net result.
Revaluation decrements are recognised immediately as expenses in the net result, except that, to the extent that a credit
balance exists in the revaluation surplus in respect of the same class of assets, they are debited directly to the revaluation
surplus.
As a not-for-profit entity, revaluation increments and decrements are offset against one another within a class of non-current
assets, but not otherwise.
Where an asset that has previously been revalued is disposed of, any balance remaining in the revaluation surplus in respect
of that asset is transferred to accumulated funds.
(iv) Impairment of property, plant and equipment
As a not-for-profit entity with no cash generating units, AASB 136 Impairment of Assets effectively is not applicable. AASB 136
modifies the recoverable amount test to the higher of fair value less costs to sell and depreciated replacement cost. This
means that, for an asset already measured at fair value, impairment can only arise if selling costs are material. Selling costs for
the entity are regarded as immaterial.
(v) Depreciation of property, plant and equipment
Depreciation is provided for on a straight-line basis for all depreciable assets so as to write off the depreciable amount of each
asset as it is consumed over its useful life to the Commission.
All material separately identifiable component assets are depreciated separately over their useful lives.
Land is not a depreciable asset. The rates of depreciation, applied to relevant categories of assets are set out in the following
table, have been reviewed and revised this financial year.
Depreciation asset category Rate (%)
Computer Equipment
Motor Vehicles
Office equipment: furniture / fittings
Office equipment: mechanical / electronic
10.00 - 33.30
15.00
7.50 - 8.00
10.00 - 33.30
(vi) Maintenance
Day-to-day servicing costs or maintenance are charged as expenses as incurred, except where they relate to the replacement
of a component of an asset, in which case the costs are capitalised and depreciated.
87
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
(vii) Leased assets
A distinction is made between finance leases which effectively transfer from the lessor to the lessee substantially all the risks
and benefits incidental to ownership of the leased assets, and operating leases under which the lessor effectively retains all
such risks and benefits.
Where a non-current asset is acquired by means of a finance lease, the asset is recognised at its fair value at the
commencement of the lease term. The corresponding liability is established at the same amount. Lease payments are
allocated between the principal component and the interest expense.
Operating lease payments are charged to the statement of comprehensive income in the periods in which they are incurred.
(viii) Intangible assets
The Commission recognises intangible assets only if it is probable that future economic benefits will flow to the Commission
and the cost of the asset can be measured reliably. Intangible assets are measured initially at cost. Where an asset is acquired
at no or nominal cost, the cost is its fair value at the date of acquisition.
The useful lives of intangible assets are assessed to be finite.
Intangible assets are subsequently measured at fair value only if there is an active market. As there is no active market for the
Commission's intangible assets, the assets are carried at cost less any accumulated amortisation.
The Commission's intangible assets are amortised using the straight-line method over a period of 3 to 10 years (for computer
software).
Intangible assets are tested for impairment where an indicator of impairment exists. If the recoverable amount is less than its
carrying amount, the carrying amount is reduced to recoverable amount and the reduction is recognised as an impairment loss.
(ix) Loans and receivables
Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active
market. These financial assets are recognised initially at fair value, usually based on the transaction cost or face value. The
Commission measures long-term receivables at nominal value, rather than at present value as the financial impact of
discounting on the portion of the long-term receivables are not material. Any changes are recognised in the net result for the
year when impaired, derecognised or through the amortisation process.
Short-term receivables with no stated interest rate are measured at the original invoice amount where the effect of discounting
is immaterial.
(j) Liabilities
(i) Payables
These amounts represent liabilities for goods and services provided to the Commission and other amounts. Payables are
recognised initially at fair value, usually based on the transaction cost or face value. Subsequent measurement is at amortised
cost using the effective interest method. Short-term payables with no stated interest rate are measured at the original invoice
amount where the effect of discounting is immaterial.
(ii) Borrowings
The finance lease liability is determined in accordance with AASB 117 Leases .
(iii) Employee benefits and other provisions
As a result of the amendments to the Public Sector Employment and Management Act 2002, the New South Wales Crime
Commission Division and the Office of the New South Wales Crime Commission are responsible for employees and employee-
related liabilities of the New South Wales Crime Commission.
(a) Salaries and wages, annual leave, sick leave and on-costs
Liabilities for salaries and wages (including non-monetary benefits), annual leave and paid sick leave that are due to be settled
within 12 months after the end of the period in which the employees render the service are recognised and measured in respect
of employees services up to the reporting date at undiscounted amounts based on the amounts expected to be paid when the
liabilities are settled.
88
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
(k)
(l)
(m)
(n)
(o)
The Commission measures long-term annual leave at nominal value, rather than at present value as the financial impact of
discounting on the portion of the long-term leave is not material.
Unused non-vesting sick leave does not give rise to a liability as it is not considered probable that sick leave taken in the future
will be greater than the benefits accrued in the future.
The outstanding amounts of payroll tax, workers' compensation insurance premiums and fringe benefits tax, which are
consequential to employment; are recognised as liabilities and expenses where the employee benefits to which they relate have
been recognised.
(b) Long service leave and superannuation
The Commission's liabilities for long service leave and defined benefit superannuation are assumed by the Crown Entity. The
Commission's accounts for the liability as having been extinguished resulting in the amount assumed being shown as part of
the non-monetary revenue item described as 'Acceptance by the Crown Entity of employee benefits and other liabilities'.
Long service leave is measured on a present value in accordance with AASB 119 Employee Benefits . This is based on the
application of certain factors (specified in NSWTC 12/06) to employees with five or more years of service, using current rates of
pay. These factors were determined based on an actuarial review to approximate present value.
The superannuation expense for the financial year is determined by using the formulae specified in the Treasurer's Directions.
The expense for certain superannuation schemes (i.e. Basic Benefit and First State Super) are calculated as a percentage of
the employees' salary. For other superannuation schemes (i.e. State Superannuation Scheme and State Authorities
Superannuation Scheme), the expense is calculated as a multiple of the employees' superannuation contributions.
Equity and reserves
(i) Accumulated Funds
The category accumulated funds includes all current and prior period retained funds.
(ii) Separate reserve accounts are recognised in the financial statements only if such accounts are required by specific
legislation or Australian Accounting Standards (e.g. revaluation surplus and foreign currency translation reserve).
Equity Transfers
The transfer of net assets between agencies as a result of an administrative restructure, transfers of programs / functions and
parts thereof between NSW public sector entities and 'equity appropriations' (refer Note 1 (h) (i)) are designated or required by
Accounting Standards to be treated as contributions by owners and recognised as an adjustment to "Accumulated Funds". This
treatment is consistent with AASB 1004 Contributions and Australian Interpretation 1038 Contributions by Owners Made to
Wholly-Owned Public Sector Entities .
Transfers arising from an administrative restructure involving not-for-profit entities are recognised at the amount at which the
assets and liabilities were recognised by the transferor immediately prior to the restructure. Subject to below, in most instances
this will approximate fair value.
All other equity transfers are recognisable at fair value, except for intangibles. Where an intangible has been recognised at
(amortised) cost by the transferor because there is no active market, the agency recognises the asset at the transferor's
carrying amount. Where the transferor is prohibited from recognising internally generated intangibles, the agency does not
recognise that asset.
Budgeted amounts
The budgeted amounts are drawn from the original budgeted financial statements presented to Parliament in respect of the
reporting period, as adjusted for section 24 of the PFAA where there has been a transfer of functions between departments.
Other amendments made to the budget are not reflected in the budgeted amounts.
Comparative information
Except when an Australian Accounting Standard permits or requires otherwise, comparative information is disclosed in respect
of the previous period for all amounts reported in the financial statements.
New Australian Accounting Standards issued but not yet effective
NSW public sector entities are not permitted to early adopt new Australian Accounting Standards, unless Treasury determines
otherwise.
The following Accounting Standards have not been applied and are not yet effective.
89
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
2.
(a)
(b)
AASB 9, AASB 2010-7 and AASB 2012-6 regarding financial instruments
AASB 10 Consolidated Financial Statements
AASB 11 Joint Arrangements
AASB 12 Disclosure of Interests in Other Entities
AASB 13, AASB 2011-8 and AASB 2012-1 regarding fair value measurement
AASB 119, AASB 2011-10 and AASB 2011-11 regarding employee benefits
AASB 127 Separate Financial Statements
AASB 128 Investments in Associates and Joint Ventures
AASB 1053 and AASB 2010-2 regarding differential reporting
AASB 2010-10 regarding removal of fixed dates for the first time adopters
AASB 2011-2 regarding Trans Tasman Convergence - RDR
AASB 2011-4 removing individual KMP disclosure requirements
AASB 2011-6 regarding RDR and relief from consolidation
AASB 2011-7 regarding consolidation and joint arrangements
AASB 2011-12 regarding Interpretation 20
AASB 2012-1 regarding fair value measurement - RDR requirements
AASB 2012-2 regarding disclosures - offsetting financial assets and financial liabilities
AASB 2012-3 regarding offsetting financial assets and financial liabilities
AASB 2012-4 regarding government loans - first time adoption
AASB 2012-5 regarding annual improvements 2009-2-11 cycle
AASB 2012-7 regarding RDR
AASB 2012-9 regarding withdrawal of Interpretation 1039
AASB 2012-10 regarding transition guidance and other amendments
AASB 2012-11 regarding RDR requirements and other amendments
While the impact of these standards in the period of initial application has not been specifically quantified, they are not expected
to materially impact the financial statements.
EXPENSES EXCLUDING LOSSES
Statutory
Consolidated Corporation
2013 2012 2013 2012
$000 $000 $000 $000
Employee related expenses
Salaries and wages (including recreation leave) 12,118 10,497 - -
Superannuation defined benefit plans 137 138 - -
Superannuation defined contribution plans 967 771 - -
Long service leave 277 775 - -
Workers compensation insurance 42 96 - -
Payroll tax and fringe benefit tax 740 673 - -
Other 59 46 - -
14,340 12,996 - -
Other operating expenses
Auditors remuneration
audit of the financial statements 38 36 38 36
Bad and doubtful debts - - - -
Operating lease rental expense
minimum lease payments 1,435 1,435 1435 1,435
Maintenance* 89 227 89 227
Insurance 6 10 6 10
Office utilities 350 351 350 351
Office supplies 1,498 1,396 1498 1,396
Computer services 117 96 117 96
Travel expenses 50 65 50 65
Motor vehicle expenses 96 112 96 112
Service and legal fees 977 1,771 977 1,771
Other 199 108 199 108
4,855 5,607 4,855 5,607
90
2. EXPENSES EXCLUDING LOSSES (continued)
Consolidated Statutory Corporation
(c)
(d)
3.
(a)
(b)
(c)
2013 2012 2013 2012
$000 $000 $000 $000
*Reconciliation - Total Maintenance
Maintenance expense - contracted labour and
other (non-employee related), as above 89 227 89 227
Personnel services maintenance expense included in Note 2(a) 44 43 - -
Total maintenance expenses included in Note 2(a) and 2(b) 133 270 89 227
Personnel services
NSW Crime Commission Division - - 13,651 11,862
Office of the NSW Crime Commission - - 290 307
- - 13,941 12,169
Depreciation and amortisation expense
Depreciation
- Plant and equipment 83 89 83 89
- Computer equipment 378 593 378 593
- Motor vehicles 19 24 19 24
480 706 480 706
Amortisation 323 317 323 317
Total Depreciation and amortisation 803 1,023 803 1,023
REVENUES
Investment revenue
Interest revenue from financial assets not at
fair value through profit and loss 159 114 159 114
159 114 159 114
Grants and contributions
Recurrent Grants 19,050 17,019 19,050 17,019
Capital Grants 630 1,250 630 1,250
19,680 18,269 19,680 18,269
Acceptance by the crown entity of employee benefits and other liabilities
The following liabilities and/or expenses have been assumed by the Crown Entity or other government agencies:
Superannuation defined benefit 137 137 - -
Long service leave 255 682 - -
Payroll tax 7 8 - -
399 827 - -
GAIN / (LOSS) ON DISPOSAL
Written down value of assets sold/scrapped (36) (59) (36) (59)
Proceeds from disposal 23 54 23 54
(13) (5) (13) (5)
4.
91
5. CURRENT ASSETS - CASH AND CASH EQUIVALENTS
Consolidated Statutory Corporation
2013 2012 2013 2012
$000 $000 $000 $000
Cash at bank and on hand 3,100 2,437 3,100 2,437
3,100 2,437 3,100 2,437
Cash and cash equivalent assets recognised in the Statement of Financial Position are reconciled at the end of the
financial year to the Statement of Cash Flows as follows:
Cash and cash equivalents (per Statement of
3,100 2,437 3,100 2,437
Financial Position)
Closing cash and cash equivalents (per Statement of
3,100 2,437 3,100 2,437
Cash Flows)
Refer note 20 for details regarding credit risk, liquidity risk and market risk arising from financial instruments.
6. CURRENT ASSETS RECEIVABLES
Professional costs to be recovered 7 50 7 50
Less: Allowance for impairment * - - - -
Interest receivable 44 46 44 46
Operational expenses to be recouped 123 89 123 89
Employee debtors 177 226 - -
Other debtors 43 61 43 61
Prepayments 274 150 269 150
668 622 486 396
Movement in the allowance for impairment
Balance at 1 July - - - -
Amounts written off during the year - - - -
Balance at 30 June - - - -
Details regarding credit risk, liquidity risk and market risk including financial assets that are either past due or impaired,
are disclosed in Note 20.
7.
NON-CURRENT ASSETS RECEIVABLES
Professional Costs to be recovered 123 132 123 132
Less: Allowance for impairment * - - - -
Employee Debtors 316 197 - -
439 329 123 132
Movement in the allowance for impairment
Balance at 1 July - - - -
Amounts written off during the year - - - -
Balance at 30 June - - - -
*Allowance for impairment is related to professional costs to be recovered.
92
8. NON- CURRENT ASSETS - PROPERTY, PLANT & EQUIPMENT
Land and
buildings
Plant and
equipment
Consolidated
Total Land and
buildings
Plant and
equipment
Statutory Corporation
Total
$000 $000 $000 $000 $000 $000
At 1 July 2012 fair value
Gross carrying amount
Accumulated depreciation
Net carrying amount
-
-
-
7,526
(5,710)
1,816
7,526
(5,710)
1,816
-
-
-
7,526
(5,710)
1,816
7,526
(5,710)
1,816
At 30 June 2013 fair value
Gross carrying amount
Accumulated depreciation
Net carrying amount
71
-
71
7,326
(5,785)
1,541
7,397
(5,785)
1,612
71
-
71
7,326
(5,785)
1,541
7,397
(5,785)
1,612
Reconciliation
A reconciliation of the carrying amount of each class of property, plant & equipment at the beginning and end of the
previous reporting period is set out below:
Land and
buildings
Plant and
equipment
$000 $000
Total
$000
Land and
buildings
Plant and
equipment
$000 $000
Total
$000
Year ended 30 June 2013
Net carrying amount at start of year
Additions
Disposals
Depreciation expense
Net carrying amount at end of year
- 1,816
71 241
- (36)
- (480)
71 1,541
1,816
312
(36)
(480)
1,612
- 1,816
71 241
- (36)
- (480)
71 1,541
1,816
312
(36)
(480)
1,612
Land and
buildings
Plant and
equipment
$000 $000
Total
$000
Land and
buildings
Plant and
equipment
$000 $000
Total
$000
At 1 July 2011 fair value
Gross carrying amount
Accumulated depreciation
Net carrying amount
- 6,964
- (5,254)
- 1,710
6,964
(5,254)
1,710
- 6,964
- (5,254)
- 1,710
6,964
(5,254)
1,710
At 30 June 2012 fair value
Gross carrying amount
Accumulated depreciation
Net carrying amount
- 7,526
- (5,710)
- 1,816
7,526
(5,710)
1,816
- 7,526
- (5,710)
- 1,816
7,526
(5,710)
1,816
Reconciliation
A reconciliation of the carrying amount of each class of property, plant & equipment at the beginning and end of the
previous reporting period is set out below:
Land and Plant and Total Land and Plant and Total
buildings equipment buildings equipment
$000 $000 $000 $000 $000 $000
Year ended 30 June 2012
Net carrying amount at start of year
Additions
Disposals
Depreciation expense
-
-
-
-
1,710
871
(59)
(706)
1,710
871
(59)
(706)
-
-
-
-
1,710
871
(59)
(706)
1,710
871
(59)
(706)
Net carrying amount at end of year
- 1,816 1,816 - 1,816 1,816
93
9. INTANGIBLE ASSETS
At 1 July 2012
Cost (gross carrying amount)
Accumulated amortisation and impairment
Net carrying amount
At 30 June 2013
Cost (gross carrying amount)
Accumulated amortisation and impairment
Net carrying amount
Year ended 30 June 2013
Net carrying amount at start of year
Additions (acquired separately)
Disposals
Amortisation (recognised in depreciation and
amortisation)
Net carrying amount at end of year
As at 1 July 2011
Cost (gross carrying amount)
Accumulated amortisation and impairment
Net carrying amount
As at 30 June 2012
Cost (gross carrying amount)
Accumulated amortisation and impairment
Net carrying amount
Year ended 30 June 2012
Net carrying amount at start of year
Additions (acquired separately)
Amortisation (recognised in depreciation and
amortisation)
Net carrying amount at end of year
Consolidated
Total
$000
2,519
(1,457)
Statutory
Corporation
Total
$000
2,519
(1,457)
1,062 1,062
2,836
(1,779)
1,057
2,836
(1,779)
1,057
1,062
318
-
(323)
1,062
-
(323)
1,057 1,057
2,140
(1,140)
1,000
2,140
(1,140)
1,000
2,519
(1,457)
1,062
2,519
(1,457)
1,062
1,000 1,000
379 379
(317)
1,062
(317)
1,062
318
94
10. CURRENT LIABILITIES PAYABLES
Statutory
Consolidated Corporation
Accrued salaries, wages and on-costs
Creditors
Accrued other operating expenses
Notes
2013
$000
374
259
157
790
2012
$000
387
128
262
777
2013
$000
-
259
157
416
2012
$000
-
128
262
390
11. CURRENTLIABILITIES - BORROWINGS
Unsecured
Finance leases 15(c) 177
177
226
226
-
-
-
-
12. CURRENT LIABILITIES PROVISIONS
Employee benefits and related on-costs
Provision for personnel services
Recreation leave
Long Service Leave on-costs
Total provisions
-
1,124
387
1,511
-
902
372
1,274
1,902
-
-
1,902
1,679
-
-
1,679
13. NON-CURRENT LIABILITIES PROVISIONS
Employee benefits and related on-costs
Long Service Leave on-costs
Total provisions
22
22
18
18
-
-
-
-
Aggregate employee benefits and
related on-costs
Provisions current
Provisions non-current
Accrued salaries, wages and on-costs
(Note 10)
1,511
22
374
1,907
1,274
18
387
1,679
-
-
-
-
-
-
-
-
14. NON-CURRENT LIABILITIES BORROWINGS
Unsecured
Finance leases 15(c) 316
316
197
197
-
-
-
-
95
than five years
- - - -
15. COMMITMENTS FOR EXPENDITURE
(a)
(b)
(c)
Consolidated Statutory Corporation
2013 2012 2013 2012
Notes $000 $000 $000 $000
Capital Commitments
Aggregate capital expenditure for the acquisition of computer related items contracted for at balance date and
not provided for:
Not later than one year 1 204 1 204
Later than one year and not later
than five years
Later than five years - - - -
Total (including GST)
1 204 1 204
The above capital commitments included the GST amount of $106 ($17,866 as at 30 June 2012) which would
be recoverable from Australian Taxation Office.
Operating Lease Commitments
Future non-cancellable operating lease rentals not provided for and payable:
Not later than one year
Later than one year and not later
than five years
Later than five years
Total (including GST)
Note:
1,648 1,648 1,648 1,648
6,594 6,591 6,594 6,591
9,890 11,534 9,890 11,534
18,132 19,773 18,132 19,773
(i) 453 Kent Street was leased back from the State Property Authority to the Commission on 1 July 2009.
(ii) The above operating lease commitments included the GST amount of $1,648,405 ($1,797,540 as at 30
June 2012) which would be recoverable from Australian Taxation Office.
Finance Lease Commitments
The Commission has a master finance lease with Westpac Bank relating to the leasing of motor vehicles on
behalf of certain employees for salary packages. These leases are entered into pursuant to a contract with the
employee, wherein the employee fully indemnifies the Commission in relation to any costs and liabilities. These
leases have been disclosed to Treasury and the Commission has approval under the Public Authorities
(Financial Arrangements) Act, 1987.
Minimum lease payment commitments in relation to finance leases payable as follows:
Consolidated
2013 2012
$000 $000
Not later than one year 177 226
Later than one year and not later
than five years 316 197
Statutory Corporation
2013 2012
$000 $000
- -
- -
Minimum lease payments 493 423 - -
Less: future finance charges (41) (33) - -
Present value of minimum lease
452 390 - -
payments
The present value of finance lease commitments is as follows:
Not later than one year 177 226 - -
Later than one year and not later than five years 316 197 - -
493 423 - -
Classified as:
Current 11 177 226 - -
Non-current 14 316 197 - -
493 423 - -
There were no material Other Expenditure Commitments at year end.
96
16. CONTINGENT LIABILITIES AND CONTINGENT ASSETS
17.
18.
19.
20.
The Commission is not aware of any contingent liabilities or contigent assets that will materially affect its financial
position as at the reporting date.
However, the Commission is aware of a potential contingent liability in regards to an employee's superannuation.
The amount of the exposure, if there is a liability, is currently under assessment.
BUDGET REVIEW
Net result
The actual net result was lower than the budget by $0.38 million, primarily due to the savings of $2.6 million on
employee related expenditure as some positions were not filled during the year, and to the decrease of grants and
contributions of $3.3 million. The capital grant was underspent by $0.83 million. This amount will be rolled over to
the next financial year.
Assets and liabilities
Total current assets were increased by $0.66 million compared to budget, mainly due to the increase in cash and
cash equivalents of $0.76 million. Total non-current assets was lower than the budget by $0.58 million mainly due
to the decrease of plant & equipment by $1.3 million.
Cash flows
The Commission's actual net cash flows from operating activities was higher than the budget by $0.06 million.
This was mainly due to decrease in employee related payment of $3.13 million and the decrease of grants and
contributions receipts of $3.25 million.
RECONCILIATION OF CASH FLOWS FROM OPERATING ACTIVITIES TO NET RESULT
Net cash used on operating activities
Depreciation & amortisation
Adjustment for salary packaged vehicle lease
Decrease / (increase) in provisions
Increase / (decrease) in receivables and other assets
Decrease / (increase) in borrowings
Decrease / (Increase) in creditors
Net (loss) / gain on sale of plant and equipment
Consolidated Statutory Corporation
2013 2012 2013 2012
$000 $000 $000 $000
1,536 1,266 1,270 1,008
(803) (1,023) (803) (1,023)
(266) (258) - -
(241) (117) (223) (277)
156 132 81 58
(70) (74) - -
(13) (267) (26) (107)
(13) (5) (13) (5)
Net result 286 (346) 286 (346)
ADMINISTERED ASSETS
Administered Assets
During the course of its operations in criminal investigations and confiscation action, funds come into the hands of
the Commission in respect of which there is no clear position as to its title or disposition. These funds are paid
into an Escrow account pending determination of such issues. The account is interest bearing and it is reconciled
as to principal and interest on a regular basis. The balance of the account is not treated as an asset of the
Commission. The funds are administered by the NSW Trustee and Guardian. An amount of $1,547,460 was
being held on behalf of the NSW Crime Commission at 30 June 2013 ($3,089,647 as at 30 June 2012).
FINANCIAL INSTRUMENTS
The Commissions principal financial instruments are outlined below. These financial instruments arise directly
from the Commissions operations or are required to finance the Commissions operations. The Commission does
not enter into or trade financial instruments for speculative purposes. The Commission does not use financial
derivatives.
The Commissions main risks arising from financial instruments are outlined below, together with the
Commissions objectives, policies and processes for measuring and managing risk. Further quantitative and
qualitative disclosures are included throughout these Financial Statements.
97
20. FINANCIAL INSTRUMENTS (continued)
The Management Team has overall responsibility for the establishment and oversight of risk management
and reviews and agrees policies for managing each of these risks. Risk management policies are established
to identify and analyse the risks faced by the Commission, to set risk limits and controls and to monitor risks.
Compliance with policies is reviewed by the Internal Audit Committee on a continuous basis.
(a) Financial instrument categories
Financial Assets Note Category Carrying Carrying
Amount Amount
2013 2012
Class: $000 $000
Cash and cash equivalents 5 N/A
3,100 2,437
1
6 & 7 Loans and receivables at
Receivables
746 694
amortised cost
Financial Liabilities Note Category Carrying Carrying
Amount Amount
2013 2012
Class:
$000 $000
2
10 Financial liabilities measured at
Payables
780 771
amortised cost
Borrowings 11&14 Financial liabilities measured at
493 423
amortised cost
Notes
1. Excludes statutory receivables and prepayments (i.e. not within scope of AASB 7).
2. Excludes statutory payables and unearned revenue (i.e. not within scope of AASB 7).
(b) Credit risk
Credit risk arises when there is the possibility of the Commissions debtors defaulting on their contractual
obligations, resulting in a financial loss to the Commission. The maximum exposure to credit risk is generally
represented by the carrying amount of the financial assets (net of any allowance for impairment). Credit risk
arises from the financial assets of the Commission, including cash and receivables. No collateral is held by
the Commission. The Commission has not granted any financial guarantees. Credit risk associated with the
Commissions financial assets, other than receivables, is managed through the selection of counterparties
and establishment of minimum credit rating standards.
Cash
Cash comprises cash on hand and bank balances within the NSW Treasury Banking System. Interest is
earned on daily bank balances at the monthly average NSW Treasury Corporation (TCorp) 11am unofficial
cash rate, adjusted for a management fee to NSW Treasury.
Receivables - trade debtors
All trade debtors are recognised as amounts receivable at balance date. Collectibility of trade debtors is
reviewed on an ongoing basis. Procedures as established in the Treasurer's Directions are followed to
recover outstanding amounts, including letters of demand. Debts which are known to be uncollectible are
written off. An allowance for impairment is raised when there is objective evidence that the Commission will
not be able to collect all amounts due. This evidence includes past experience, and current expected changes
in economic conditions and debtor credit ratings. No interest is earned on trade debtors. Sales are made on
30 day terms.
The Commission is not materially exposed to concentrations of credit risk to a single trade debtor or group of
debtors. Based on past experience, debtors that are not past due (2013: $47,587; 2012: $66,856) and less
than 3 months past due (2013: $26,979; 2012: $58,965) are not considered impaired. Together, these
represent 36% of the total trade debtors. No provision for doubtful debts have been made as all amounts are
considered to be collectable.
98
20. FINANCIAL INSTRUMENTS (continued)
$'000
Past due but not
Considered impaired
1,2
1,2
Total
impaired
1,2
2013
< 3 months overdue 6 6 -
3 months - 6 months overdue 22 22 -
> 6 months overdue 123 123 -
2012
< 3 months overdue 126 126 -
3 months - 6 months overdue - - -
> 6 months overdue 132 132 -
Notes
1. Each column in the table reports "gross receivables"
2. The ageing analysis excludes statutory receivables, as these are not within the scope of AASB 7 and excludes
receivables that are not past due and not impaired. Therefore the "total" will not reconcile to the receivables total
recognised in the balance sheet.
(c) Liquidity risk
Liquidity risk is the risk that the Commission will be unable to meet its payment obligations when they fall due. The
Commission continuously manages risk through monitoring future cash flows and maturities planning to ensure adequate
holding of high quality liquid assets. The objective is to maintain a balance between continuity of funding and flexibility
through the use of overdrafts, loans and other advances.
During the current and prior year, there were no defaults on any loans payable. No assets have been pledged as
collateral. The Commissions exposure to liquidity risk is deemed insignificant based on prior periods data and current
assessment of risk. The liabilities are recognised for amounts due to be paid in the future for goods or services received,
whether or not invoiced. Amounts owing to suppliers (which are unsecured) are settled in accordance with the policy set
out in NSW TC 11/12. For small business suppliers, where terms are not specified, payment is made not later than 30
days from date of receipt of a correctly rendered invoice. For other suppliers, if trade terms are not specified, payment is
made no later than the end of the month following the month in which an invoice or a statement is received. For small
business suppliers where payment is not made within the specified time period, simple interest must be paid
automatically unless an existing contract specifies otherwise.
The table below summarises the maturity profile of the Commission's financial liabilities, together the interest rate
exposure.
Maturity analysis and interest rate exposure of financial liabilities
$'000
Interest Rate Exposure Maturity Dates
Weighted
Fixed Variable
Average Nominal Non-interest
1
Interest Interest <1 yr 1-5 yrs >5 yrs
Effective Amount Bearing
Rate Rate
Int. Rate
2013
Payables - 259 - - 259 259 - -
Borrowings
Finance leases 8% 493 - - 493 177 316 -
752 - - 752 436 316 -
2012
Payables - 129 - - 129 129 - -
Borrowings
Finance leases 8% 423 - - 423 226 197 -
552 - - 552 355 197 -
Notes:
1. The amounts disclosed are the contractual undiscounted cash flows of each class of the financial
liabilities and therefore will not reconcile to the Statement of financial position.
99
20. FINANCIAL INSTRUMENTS (continued)
(d) Market risk
Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of
changes in market prices. The Commissions exposures to market risk are primarily through interest rate risk
on the Commissions borrowings. The Commission has no exposure to foreign currency risk and does not
enter into commodity contracts.
Interest rate risk
Exposure to interest rate risk arises primarily through the Commission's interest bearing liabilities. This risk is
minimised by undertaking mainly fixed rate borrowings. The Commission does not account for any fixed rate
financial instruments at fair value through profit or loss or as available-for-sale. Therefore, for these financial
instruments, a change in interest rates would not affect profit or loss or equity. A reasonably possible change
of +/- 1% is used, consistent with current trends in interest rates. The basis will be reviewed annually and
amended where there is a structural change in the level of interest rate volatility. The Commission's exposure
to interest rate risk is set out below.
$'000
Carrying -1% 1%
Amount Profit Equity Profit Equity
2013
Financial Assets
Cash and cash equivalents 3,100 (31) (31) 31 31
2012
Financial Assets
Cash and cash equivalents 2,437 (24) (24) 24 24
(e) Fair value
Financial instruments are generally recognised at cost. The amortised cost of financial instruments
recognised in the statement of financial position approximates fair value, because of the short term nature of
many of the financial instruments.
21. EVENTS AFTER THE REPORTING PERIOD
There have been no significant events after the reporting period which would materially affect these financial
statements.
End of audited financial statements
100
NEW SOUTH WALES CRIME COMMISSION DIVISION
(Special Purpose Service Entity)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2013
101
New South Wales Crime Commission Division
Financial Statements for the
Year Ended 30 June 2013
STATEMENT BY COMMISSIONER
Pursuant to section 45F of the Public Finance and Audit Act 1983 , I state that:
(a) The accompanying financial statements and notes have been prepared in accordance with the
provisions of the Public Finance and Audit Act 1983 , the Financial Reporting Code for NSW
General Government Sector Entities, the Public Finance and Audit Regulation 2010, the
Treasurers Directions and applicable Australian Accounting Standards (which include Australian
Accounting Interpretations).
(b) The statements present a true and fair view of the financial position as at 30 June 2013 and
transactions of the Division for the year then ended.
(c) There are no circumstances that would render any particulars included in the Financial
Statements misleading or inaccurate.
Peter Hastings Kelly Yeung
Commissioner Finance Manager
Dated: 19 September 2013
102
104
NEW SOUTH WALES CRIME COMMISSION DIVISION
Statement of comprehensive income for the year ended 30 June 2013
Notes Actual Actual
2013 2012
$000 $000
Expenses excluding losses
Employee related 2 14,001 12,597
TOTAL EXPENSES EXCLUDING LOSSES 14,001 12,597
Revenue
Personnel Services - NSW Crime Commission 3 13,651 11,862
Other 3 350 735
Total revenue 14,001 12,597
Other comprehensive income - -
TOTAL COMPREHENSIVE INCOME - -
The accompanying notes form part of these financial statements.
105
NEW SOUTH WALES CRIME COMMISSION DIVISION
Statement of financial position as at 30 June 2013
ASSETS
Current Assets
Receivables
Total Current Assets
Non-Current Assets
Receivables
Total Non-Current Assets
Total Assets
LIABILITIES
Current Liabilities
Payables
Borrowings
Provisions
Total Current Liabilities
Total Non-Current Liabilities
Borrowings
Provisions
Total Non-Current Liabilities
Total Liabilities
Net Assets
EQUITY
Accumulated funds
Total Equity
Actual Actual
Notes 2013 2012
$000 $000
4 1,992 1,807
1,992 1,807
5 316
316 197
2,308 2,004
6 367 380
7 177 226
8 1,426 1,183
1,970 1,789
10 316 197
9 22 18
338 215
2,308 2,004
- -
- -
- -
The accompanying notes form part of these financial statements.
197
106
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
NEW SOUTH WALES CRIME COMMISSION DIVISION
Statement of changes in equity for the year ended 30 June 2013
Balance as at 1 July 2012
Net result for the year
Other comprehensive income:
Total other comprehensive income
Total comprehensive income for the year
Transactions with owners in their capacity as owners
Increase / (decrease) in net assets from equity
transfers
Balance at 30 June 2013
Balance as at 1 July 2011
Net result for the year
Other comprehensive income:
Total other comprehensive income
Total comprehensive income for the year
Transactions with owners in their capacity as owners
Increase / (decrease) in net assets from equity
transfers
Balance at 30 June 2012
The accompanying notes form part of these financial statements.
Actual Actual
2013 2012
$'000 $'000
- -
- -
- -
107
NEW SOUTH WALES CRIME COMMISSION DIVISION
Statement of cash flows for the year ended 30 June 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Payments
Employee related
Total Payments
Receipts
Cash reimbursements from the Crown Entity
Other
Total Receipts
NET CASH FLOWS FROM OPERATING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES
NET CASH FLOWS FROM INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES
NET CASH FLOWS FROM FINANCING ACTIVITIES
NET INCREASE/(DECREASE) IN CASH
Opening cash and cash equivalents
CLOSING CASH AND CASH EQUIVILANTS
The accompanying notes form part of these financial statements.
Actual Actual
2013 2012
$000 $000
14,001 12,597
14,001 12,597
350 735
13,651 11,862
14,001 12,597
- -
- -
- -
- -
- -
- -
- -
- -
108
1.
(a)
(b)
(c)
(d)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Reporting entity
The New South Wales Crime Commission Division (the Division) is a division of the Government Service,
established pursuant to Part 3 of Schedule 1 to the Public Sector Employment and Management Act 2002 . It
is a not-for-profit entity (as profit is not its principal objective). It is consolidated as part of the NSW Crime
Commissions Accounts. It is domiciled in Australia and its principal office is at PO Box Q566 QVB Post
Office, Sydney.
The New South Wales Crime Commission Division is a controlled entity of the New South Wales Crime
Commission.
The New South Wales Crime Commission Divisions objective is to provide personnel services to the New
South Wales Crime Commission.
The New South Wales Crime Commission Division commenced operations on 17 March 2006 when it
assumed responsibility for the employees and employee-related liabilities of the New South Wales Crime
Commission. The assumed liabilities were recognised on 17 March 2006 together with an offsetting receivable
representing the related funding due from the former employer.
The financial statement for the year ending 30 June 2013 was authorised for issue by the Commissioner on --
September 2013.
Basis of preparation
The Divisions financial statements are general purpose financial statements which have been prepared in
accordance with:
*
applicable Australian Accounting Standards (which include Australian Accounting Interpretations)
* the requirements of the Public Finance and Audit Act 1983 and Regulation and
*
the Financial Reporting Directions published in the Financial Reporting Code for NSW General
Government Sector Entities or issued by the Treasurer.
Generally, the historical cost basis of accounting has been adopted and the financial statement does not take
into account changing money values or current valuations. However, certain provisions are measured at fair
value. See notes 8 and 9.
The accrual basis of accounting has been adopted in the preparation of the financial statements, except for
cash flow information.
Judgements, key assumptions and estimates are disclosed in the relevant notes to the financial statements.
All amounts are rounded to the nearest one thousand dollars and are expressed in Australian currency.
Income
Income is measured at the fair value of the consideration received or receivable. Revenue from the rendering
of personnel services is recognised when the service is provided and only to the extent that the associated
recoverable expenses are recognised.
Receivables
A receivable is recognised when it is probable that the future cash inflows associated with it will be realised
and it has a value that can be measured reliably. It is derecognised when the contractual or other rights to
future cash flows from it expires or are transferred.
109
1.
(e)
(f)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
A receivable is measured initially at fair value and subsequently at amortised cost using the effective interest rate
method, less any allowance for doubtful debts. A short-term receivable with no stated interest rate is measured at
the original invoice amount where the effect of discounting is immaterial. An invoiced receivable is due for
settlement within thirty days of invoicing.
If there is objective evidence at year-end that a receivable may not be collectable, its carrying amount is reduced by
means of an allowance for doubtful debts and the resulting loss is recognised in the income statement. Receivables
are monitored during the year and bad debts are written off against the allowance when they are determined to
become irrecoverable. Any other gain or loss arising when a receivable is derecognised is also recognised in the
Statement of Comprehensive Income.
Payables
Payables include accrued wages, salaries and related on costs (such as payroll tax, fringe benefits tax and workers
compensation insurance) where there is no certainty as the amount and timing of settlement.
A payable is recognised when a present obligation arises under the contract or otherwise. It is derecognised when
the obligation expires or is discharged, cancelled or substituted. A short-term payable with no stated interest rate is
measured at the original invoice amount where the effect of discounting is immaterial.
Employee benefits and other provisions
As a result of the amendments to the Public Sector Employment and Management Act 2002, the New South Wales
Crime Commission Division is responsible for employees and employee-related liabilities of the New South Wales
Crime Commission.
(a) Salaries and wages, annual leave, sick leave and on-costs
Liabilities for salaries and wages (including non-monetary benefits), annual leave and paid sick leave that are due to
be settled within 12 months after the end of the period in which the employees render the service are recognised
and measured in respect of employees services up to the reporting date at undiscounted amounts based on the
amounts expected to be paid when the liabilities are settled.
Long-term annual leave is measured at nominal value, rather than at present value as the financial impact of
discounting on the portion of the long-term leave is not material.
Unused non-vesting sick leave does not give rise to a liability as it is not considered probable that sick leave taken
in the future will be greater than the benefits accrued in the future.
The outstanding amounts of payroll tax, workers' compensation insurance premiums and fringe benefits tax, which
are consequential to employment; are recognised as liabilities and expenses where the employee benefits to which
they relate have been recognised.
(b) Long service leave and superannuation
The Division's liabilities for long service leave and defined benefit superannuation are assumed by the Crown Entity.
The Division's accounts for the liability as having been extinguished resulting in the amount assumed being shown
as part of the non-monetary revenue item described as 'Acceptance by the Crown Entity of employee benefits and
other liabilities'.
Long service leave is measured on a present value in accordance with AASB 119 Employee Benefits . This is
based on the application of certain factors (specified in NSWTC 12/06) to employees with five or more years of
service, using current rates of pay. These factors were determined based on an actuarial review to approximate
present value.
110
1.
(g)
(h)
(i)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
The superannuation expense for the financial year is determined by using the forumlae specified in the Treasurer's
Directions. The expense for certain superannuation schemes (i.e. Basic Benefit and First State Super) are
calculated as a percentage of the employees' salary. For other superannuation schemes (i.e. State Superannuation
Scheme and State Authorities Superannuation Scheme), the expense is calculated as a multiple of the employees'
superannuation contributions.
Leased assets
Where a non-current asset is acquired by means of a finance lease, the asset is recognised at its fair value at the
commencement of the lease term. The corresponding liability is established at the same amount. Lease payments
are allocated between the principal component and the interest expense.
Comparative information
Except when an Australian Standard permits or requires otherwise, comparative information is disclosed in respect
of the previous period for all amounts reported in the financial statements.
Comparative figures may have been adjusted to conform to changes in presentation for the current financial year.
New Australian Accounting Standards issued but not yet effective
NSW public sector entities are not permitted to early adopt new Australian Accounting Standards, unless Treasury
determines otherwise.
The following new Accounting Standards and Interpretations have not been applied and are not yet effective:
AASB 9, AASB 2010-7 and AASB 2012-6 regarding financial instruments
AASB 10 Consolidated Financial Statements
AASB 11 Joint Arrangements
AASB 12 Disclosure of Interests in Other Entities
AASB 13, AASB 2011-8 and AASB 2012-1 regarding fair value measurement
AASB 119, AASB 2011-10 and AASB 2011-11 regarding employee benefits
AASB 127 Separate Financial Statements
AASB 128 Investments in Associates and Joint Ventures
AASB 1053 and AASB 2010-2 regarding differential reporting
AASB 2010-10 regarding removal of fixed dates for the first time adopters
AASB 2011-2 regarding Trans Tasman Convergence - RDR
AASB 2011-4 removing individual KMP disclosure requirements
AASB 2011-6 regarding RDR and relief from consolidation
AASB 2011-7 regarding consolidation and joint arrangements
AASB 2011-12 regarding Interpretation 20
AASB 2012-1 regarding fair value measurement - RDR requirements
AASB 2012-2 regarding disclosures - offsetting financial assets and financal liailities
AASB 2012-3 regarding offsetting financial assets and financial liabilities
AASB 2012-4 regarding government loans - first time adoption
AASB 2012-5 regarding annual improvements 2009-2-11 cycle
AASB 2012-7 regarding RDR
AASB 2012-9 regarding withdrawlal of Interpretation 1039
AASB 2012-10 regarding transition guidance and other amendments
AASB 2012-11 regarding RDR requirements and other amendments
While the impact of these standards in the period of initial application has not been specifically quantified, they are
not expected to materially impact the financial statements.
111
2. EXPENSES
Employee related expenses
3. REVENUES
Personnel Services - NSW Crime Commission
Other
4. CURRENT ASSETS RECEIVABLES
Employee Debtors
NSW Crime Commission
5. NON-CURRENT ASSETS RECEIVABLES
Employee Debtors
6. CURRENT LIABILITIES PAYABLES
Accrued salaries, wages and on-costs
7. CURRENT LIABILITIES BORROWINGS
Unsecured
Finance leases
8. CURRENT LIABILITIES PROVISIONS
Employee benefits and related on-costs
Recreation Leave
Long Service Leave on-costs
Total provisions
9. NON-CURRENT LIABILITIES PROVISIONS
Employee benefits and related on-costs
Long Service Leave on-costs
10. NON-CURRENT LIABILITIES BORROWINGS
Unsecured
Finance leases
2013
$000
2012
$000
14,001
14,001
12,597
12,597
13,651
350
14,001
11,862
735
12,597
177
1,810
1,987
226
1,581
1,807
316
316
197
197
367
367
380
380
177 226
177 226
1,078 854
348 329
1,426 1,183
22 18
22 18
316 197
316 197
112
11. COMMITMENTS FOR EXPENDITURE
The Division has a master finance lease with Westpac Bank relating to the leasing of motor vehicles on behalf of
certain employees for salary packages. These leases are entered into pursuant to a contract with the employee,
wherein the employee fully indemnifies the Division in relation to any costs and liabilities. These leases have been
disclosed to Treasury.
Minimum lease payment commitments in relation to finance leases payable as follows:
2013 2012
$000 $000
Finance Lease Commitments
Not later than one year 177 226
Later than one year and not later than five years 316 197
Minimum lease payments 493 423
Less: future finance charges (41) (33)
Present value of minimum lease payments 452 390
The present value of finance lease commitments is as follows:
Not later than one year 177 226
Later than one year and not later than five years 316 197
493 423
Classified as:
Current (Note 7) 177 226
Non current (Note 10) 316 197
493 423
There are no capital, operating or other expenditure commitments at year end.
12. CONTINGENT LIABILITIES
The Division is not aware of any contingent liabilities and contingent assets that will materially affect its financial
position as at the reporting date (2012: nil).
13. FINANCIAL INSTRUMENTS
The Divisions principal financial instruments are outlined below. These financial instruments arise directly from the
Divisions operations or are required to finance the Divisions operations. The Division does not enter into or trade
financial instruments for speculative purposes. The Division does not use financial derivatives.
The Division's main risks arising from financial instruments are outlined below, together with the Commissions
objectives, policies and processes for measuring and managing risk. Further quantitative and qualitative disclosures
are included throughout these Financial Statements.
113
13.
(a)
(b)
(c)
(d)
FINANCIAL INSTRUMENTS (continued)
The Management Team has overall responsibility for the establishment and oversight of risk management and
reviews and agrees policies for managing each of these risks. Risk management policies are established to identify
and analyse the risks faced by the Division, to set risk limits and controls and to monitor risks. Compliance with
policies is reviewed by the Internal Audit and Risk Committee on a continuous basis.
Financial instrument categories
Financial Assets
Class:
Receivables
Note
4 & 5
Category
Loans and receivables at amortised cost
Carrying
Amount
2013
$000
2,308
Carrying
Amount
2012
$000
2,004
Financial
Liabilities
Note Category Carrying
Amount
Carrying
Amount
2013 2012
Class: $000 $000
Financial liabilities measured at amortised
Payables 6 367 380
cost
Financial liabilities measured at amortised
Borrowings 7 & 10 493 423
cost
Notes
1. Excludes statutory receivables and prepayments (i.e. not within scope of AASB 7).
2. Excludes statutory payables and unearned revenue (i.e. not within scope of AASB 7).
Credit risk
Credit risk arises when there is the possibility of the Divisions debtors defaulting on their contractual obligations,
resulting in a financial loss to the Division. The maximum exposure to credit risk is generally represented by the
carrying amount of the financial assets (net of any allowance for impairment). Credit risk arises from the financial
assets of the Division, solely receivables. No collateral is held by the Division. The Division has not granted any
financial guarantees as it is managed by the NSW Crime Commission. Credit risk associated with the Divisions
financial assets, other than receivables, is managed through the selection of counterparties and establishment of
minimum credit rating standards.
Receivables - trade debtors
Receivables are primarily from the NSW Crime Commission and Employee Debtors. As such, there is no credit risk
or interest risk in relation to these balances. The carrying amount approximates fair value.
Liquidity risk
Liquidity risk is the risk that the Division will be unable to meet its payment obligations when they fall due. All lease
agreements which comprise the borrowings are held by the NSW Crime Commission and are not liable by the
Division.
Market risk
Market risk is a risk that the fair value or future cash flows of a financial instrument will fluctuate because of
changes in market prices. The Division has no exposure to market risk as the borrowings are held by the NSW
Crime Commission.
114
13. FINANCIAL INSTRUMENTS (continued)
(e) Interest rate risk
Exposure to interest rate risk arises primarily through the Division's interest bearing liabilities. The Division has no
exposure to interest rate risk as the borrowings are held by the NSW Crime Commission.
14. EVENTS AFTER THE REPORTING PERIOD
There have been no significant events after the reporting period, which would materially affect these financial
statements.
End of audited financial statements
115
OFFICE OF THE NEW SOUTH WALES CRIME COMMISSION
(Special Purpose Service Entity)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2013
116
Office of the New South Wales Crime Commission
Financial Statements for the
Year Ended 30 June 2013
STATEMENT BY COMMISSIONER
Pursuant to section 45F of the Public Finance and Audit Act 1983 , I state that:
(a)
The accompanying financial statements and notes have been prepared in accordance with the
provisions of the Public Finance and Audit Act 1983 , the Financial Reporting Code for NSW
General Government Sector Entities, the Public Finance and Audit Regulation 2010, the
Treasurers Directions and applicable Australian Accounting Standards (which include Australian
Accounting Interpretations).
(b) The statements present a true and fair view of the financial position as at 30 June 2013 and
transactions of the Office for the year then ended.
(c) There are no circumstances that would render any particulars included in the Financial
Statements misleading or inaccurate.
Peter Hastings Kelly Yeung
Commissioner Finance Manager
Dated: 19 September 2013
117
119
OFFICE OF THE NEW SOUTH WALES CRIME COMMISSION
Statement of comprehensive income for the year ended 30 June 2013
Notes Actual Actual
2013 2012
$000 $000
Expenses excluding losses
Employee related 2 339 399
TOTAL EXPENSES EXCLUDING LOSSES 339 399
Revenue
Personnel Services - NSW Crime Commission 3 290 307
Other 3 49 92
Total revenue 339 399
Other comprehensive income - -
TOTAL COMPREHENSIVE INCOME - -
The accompanying notes form part of these financial statements.
120
OFFICE OF THE NEW SOUTH WALES CRIME COMMISSION
Statement of financial position as at 30 June 2013
Notes Actual Actual
2013 2012
$000 $000
ASSETS
Current Assets
4 Receivables 92 98
Total Current Assets 92 98
Total Assets 92 98
LIABILITIES
Current Liabilities
5 Payables 7 7
6 Provisions 85 91
Total Current Liabilities 92 98
Non-Current Liabilities
7 Provisions - -
Total Non-Current Liabilities - -
Total Liabilities 92 98
Net Assets - -
EQUITY
Accumulated funds - -
Total Equity - -
The accompanying notes form part of these financial statements.
121
OFFICE OF NEW SOUTH WALES CRIME COMMISSION
Statement of changes in equity for the year ended 30 June 2013
Balance as at 1 July 2012
Net result for the year
Other comprehensive income:
Total other comprehensive income
Total comprehensive income for the year
Transactions with owners in their
capacity as owners
Increase / (decrease) in net assets from equity
transfers
Balance at 30 June 2013
Balance as at 1 July 2011
Net result for the year
Other comprehensive income:
Total other comprehensive income
Total comprehensive income for the year
Transactions with owners in their
capacity as owners
Increase / (decrease) in net assets from equity
transfers
Balance at 30 June 2012
The accompanying notes form part of these financial statements.
Actual Actual
2013 2012
$'000 $'000
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
122
OFFICE OF THE NEW SOUTH WALES CRIME COMMISSION
Statement of cash flows for the year ended 30 June 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Payments
Employee related
Total Payments
Receipts
Cash reimbursements from the Crown Entity
Other
Total Receipts
NET CASH FLOWS FROM OPERATING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITES
NET CASH FLOWS FROM INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES
NET CASH FLOWS FROM FINANCING ACTIVITIES
NET INCREASE/(DECREASE) IN CASH
Opening cash and cash equivalents
CLOSING CASH AND CASH EQUIVALENTS
The accompanying notes form part of these financial statements.
Actual
2013
$000
339
Actual
2012
$000
399
339 399
49
290
339
92
307
399
- -
- -
- -
- -
- -
- -
- -
- -
123
1.
(a)
(b)
(c)
(d)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Reporting entity
The Office of the New South Wales Crime Commission (the Office) is a division of the Government Service,
established pursuant to Part 1 of Schedule 1 to the Public Sector Employment and Management Act 2002 .
It is a not-for-profit entity (as profit is not its principal objective). It is consolidated as part of the NSW Crime
Commissions Accounts. It is domiciled in Australia and its principal office is at PO Box Q566 QVB Post
Office, Sydney.
The Office of the New South Wales Crime Commission is a controlled entity of the New South Wales Crime
Commission.
The Office of the New South Wales Crime Commissions objective is to provide personnel services to the
New South Wales Crime Commission.
The Office of the New South Wales Crime Commission commenced operations on 1 July 2006 when it
assumed responsibility for the employees and employee-related liabilities of the New South Wales Crime
Commission. The assumed liabilities were recognised on 1 July 2006 together with an offsetting receivable
representing the related funding due from the former employer.
The financial statements for the year ended 30 June 2013 have been authorised for issue by the
Commissioner on -- September 2013.
Basis of preparation
The Offices financial statements are general purpose financial statements which have been prepared in
accordance with:
*
applicable Australian Accounting Standards (which include Australian Accounting Interpretations)
the requirements of the Public Finance and Audit Act 1983 and Regulation and
*
* the Financial Reporting Directions published in the Financial Reporting Code for NSW General
Government Sector Entities or issued by the Treasurer.
Generally, the historical cost basis of accounting has been adopted and the financial statement does not
take into account changing money values or current valuations. However, certain provisions are measured
at fair value. See notes 6 and 7.
The accrual basis of accounting has been adopted in the preparation of the financial statements, except for
cash flow information.
Judgements, key assumptions and estimates are disclosed in the relevant notes to the financial statements.
All amounts are rounded to the nearest one thousand dollars and are expressed in Australian currency.
Income
Income is measured at the fair value of the consideration received or receivable. Revenue from the
rendering of personnel services is recognised when the service is provided and only to the extent that the
associated recoverable expenses are recognised.
Receivables
A receivable is recognised when it is probable that the future cash inflows associated with it will be realised
and it has a value that can be measured reliably. It is derecognised when the contractual or other rights to
future cash flows from it expire or are transferred.
A receivable is measured initially at fair value and subsequently at amortised cost using the effective
interest rate method, less any allowance for doubtful debts. A short-term receivable with no stated interest
rate is measured at the original invoice amount where the effect of discounting is immaterial. An invoiced
receivable is due for settlement within thirty days of invoicing.
124
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
(e)
(f)
If there is objective evidence at year-end that a receivable may not be collectable, its carrying amount is
reduced by means of an allowance for doubtful debts and the resulting loss is recognised in the income
statement. Receivables are monitored during the year and bad debts are written off against the allowance
when they are determined to become irrecoverable. Any other gain or loss arising when a receivable is
derecognised is also recognised in the Statement of Comprehensive Income.
Payables
Payables include accrued wages, salaries and related on costs (such as payroll tax, fringe benefits tax and
workers compensation insurance) where there is no certainty as the amount and timing of settlement.
A payable is recognised when a present obligation arises under the contract or otherwise. It is derecognised
when the obligation expires or is discharged, cancelled or substituted. A short-term payable with no stated
interest rate is measured at the original invoice amount where the effect of discounting is immaterial.
Employee benefit provisions and expenses
As a result of the amendments to the Public Sector Employment and Management Act 2002, the Office of the
New South Wales Crime Commission is responsible for employees and employee-related liabilities of the
New South Wales Crime Commission.
(a) Salaries and wages, annual leave, sick leave and on-costs
Liabilities for salaries and wages (including non-monetary benefits), annual leave and paid sick leave that are
due to be settled within 12 months after the end of the period in which the employees render the service are
recognised and measured in respect of employees services up to the reporting date at undiscounted
amounts based on the amounts expected to be paid when the liabilities are settled.
Long-term annual leave is measured at nominal value, rather than at present value as the financial impact of
discounting on the portion of the long-term leave is not material.
Unused non-vesting sick leave does not give rise to a liability as it is not considered probable that sick leave
taken in the future will be greater than the benefits accrued in the future.
The outstanding amounts of payroll tax, workers' compensation insurance premiums and fringe benefits tax,
which are consequential to employment; are recognised as liabilities and expenses where the employee
benefits to which they relate have been recognised.
(b) Long service leave and superannuation
The Office's liabilities for long service leave and defined benefit superannuation are assumed by the Crown
Entity. The Office's accounts for the liability as having been extinguished resulting in the amount assumed
being shown as part of the non-monetary revenue item described as 'Acceptance by the Crown Entity of
employee benefits and other liabilities'.
Long service leave is measured on a present value in accordance with AASB 119 Employee Benefits . This
is based on the application of certain factors (specified in NSWTC 12/06) to employees with five or more
years of service, using current rates of pay. These factors were determined based on an actuarial review to
approximate present value.
The superannuation expense for the financial year is determined by using the forumlae specified in the
Treasurer's Directions. The expense for certain superannuation schemes (i.e. Basic Benefit and First State
Super) are calculated as a percentage of the employees' salary. For other superannuation schemes (i.e.
State Superannuation Scheme and State Authorities Superannuation Scheme), the expense is calculated as
a multiple of the employees' superannuation contributions.
Comparative information (g)
Except when an Australian Accounting Standard permits or requires otherwise, comparative information is
disclosed in respect of the previous period for all amounts reported in the financial statements.
Comparative figures may have been adjusted to conform to changes in presentation for the current financial
year.
125
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
(h) New Australian Accounting Standards issued but not yet effective
NSW public sector entities are not permitted to early adopt new Australian Accounting Standards, unless
Treasury determines otherwise.
The following new Accounting Standards and Interpretations have not been applied and are not yet effective:
AASB 9, AASB 2010-7 and AASB 2012-6 regarding financial instruments
AASB 10 Consolidated Financial Statements
AASB 11 Joint Arrangements
AASB 12 Disclosure of Interests in Other Entities
AASB 13, AASB 2011-8 and AASB 2012-1 regarding fair value measurement
AASB 119, AASB 2011-10 and AASB 2011-11 regarding employee benefits
AASB 127 Separate Financial Statements
AASB 128 Investments in Associates and Joint Ventures
AASB 1053 and AASB 2010-2 regarding differential reporting
AASB 2010-10 regarding removal of fixed dates for the first time adopters
AASB 2011-2 regarding Trans Tasman Convergence - RDR
AASB 2011-4 removing individual KMP disclosure requirements
AASB 2011-6 regarding RDR and relief from consolidation
AASB 2011-7 regarding consolidation and joint arrangements
AASB 2011-12 regarding Interpretation 20
AASB 2012-1 regarding fair value measurement - RDR requirements
AASB 2012-2 regarding disclosures - offsetting financial assets and financal liailities
AASB 2012-3 regarding offsetting financial assets and financial liabilities
AASB 2012-4 regarding government loans - first time adoption
AASB 2012-5 regarding annual improvements 2009-2-11 cycle
AASB 2012-7 regarding RDR
AASB 2012-9 regarding withdrawlal of Interpretation 1039
AASB 2012-10 regarding transition guidance and other amendments
While the impact of these standards in the period of initial application has not been specifically quantified, they
are not expected to materially impact the financial statements.
2013 2012
$000 $000
2. EXPENSES
Employee related expenses 339 399
339 399
3. REVENUE
Personnel Services NSW Crime Commission 290 307
Other Revenue 49 92
339 399
4. CURRENT ASSETS RECEIVABLES
NSW Crime Commission 92 98
92 98
5. CURRENT LIABILITIES - PAYABLES
Accrued salaries, wages and on-costs 7 7
7 7
126
2013 2012
6. CURRENT LIABILITIES - PROVISIONS $000 $000
Employee benefits and related on-costs
Recreation Leave 46 48
Long Service Leave on-costs 39 43
Total provisions 85 91
7. NON-CURRENT LIABILITIES PROVISIONS
Employee benefits and related on-costs
Long Service Leave on-costs - -
- -
8. COMMITMENTS FOR EXPENDITURE
There are no operating or finance leases, capital or other expenditure commitments at year end.
9. CONTINGENT LIABILITIES AND CONTINGENT ASSETS
The Office is not aware of any contingent liabilities and contingent assets that will materially affect its financial
position as at the reporting date (2012: nil).
10. FINANCIAL INSTRUMENTS
The Offices principal financial instruments are outlined below. These financial instruments arise directly from
the Offices operations or are required to finance the Offices operations. The Office does not enter into or
trade financial instruments for speculative purposes. The Office does not use financial derivatives.
The Office's main risks arising from financial instruments are outlined below, together with the Commissions
objectives, policies and processes for measuring and managing risk. Further quantitative and qualitative
disclosures are included throughout these Financial Statements.
The Management Team has overall responsibility for the establishment and oversight of risk management and
reviews and agrees policies for managing each of these risks. Risk management policies are established to
identify and analyse the risks faced by the Office, to set risk limits and controls and to monitor risks.
Compliance with policies is reviewed by the Internal Audit and Risk Committee on a continuous basis.
(a) Financial instrument categories
Financial Assets
Class:
Receivables
1
Note
4
Category
Loans and receivables at amortised
cost
Carrying
Amount
2013
$000
92
Carrying
Amount
2012
$000
98
Financial Liabilities
Class:
Payables
2
Note
5
Category
Financial liabilities measured at
amortised cost
Carrying
Amount
2013
$000
7
Carrying
Amount
2012
$000
7
Notes
1. Excludes statutory receivables and prepayments (i.e. not within scope of AASB 7).
2. Excludes statutory payables and unearned revenue (i.e. not within scope of AASB 7).
127
10. FINANCIAL INSTRUMENTS (continued)
(b) Credit risk
Credit risk arises when there is the possibility of the Offices debtors defaulting on their contractual obligations,
resulting in a financial loss to the Office. The maximum exposure to credit risk is generally represented by the
carrying amount of the financial assets (net of any allowance for impairment). Credit risk arises from the
financial assets of the Office, solely receivables. No collateral is held by the Office. The Office has not granted
any financial guarantees as it is managed by the NSW Crime Commission. Credit risk associated with the
Offices financial assets, other than receivables, is managed through the selection of counterparties and
establishment of minimum credit rating standards.
Receivables - trade debtors
All receivables are from the NSW Crime Commission. As such, there is no credit risk or interest risk in relation
to these balances. The carrying amount approximates fair value.
(c) Liquidity risk
Liquidity risk is the risk that the Office will be unable to meet its payment obligations when they fall due. All
lease agreements which comprise the borrowings are held by the NSW Crime Commission and are not liable
by the Office.
(d) Market risk
Market risk is a risk that the fair value or future cash flows of a financial instrument will fluctuate because of
changes in market prices. The Office has no exposure to market risk as the borrowings are held by the NSW
Crime Commission.
(e) Interest rate risk
Exposure to interest rate risk arises primarily through the Office's interest bearing liabilities. The Office has no
exposure to interest rate risk as the borrowings are held by the NSW Crime Commission.
11. EVENTS AFTER THE REPORTING PERIOD
There have been no significant events after the reporting period, which would materially affect these financial
statements.
End of audited financial statements
128
__________________________________
CRIME COMMISSION ACT 2012
PARAGRAPH 57 (3) (a)
GUIDELINES
By resolution passed on 5 February 2013, pursuant to paragraph 57 (3) (a) of the
Crime Commission Act 2012, the Management Committee of the New South Wales
Crime Commission furnishes to the Crime Commission the following guidelines with
respect to the negotiation by the Commission of the terms of agreements regarding
orders made by consent to resolve finally proceedings under the Criminal Assets
Recovery Act 1990:
1. Settlement negotiations may only be conducted by a person delegated by the
Commissioner to do so (the Delegated Negotiator). Standing delegations may
only be made to the Assistant Commissioners, lawyers or members of the
Financial Investigation Division. Other staff members may only receive
delegations specific to particular cases.
2. The terms of settlement may only be approved by the Commissioner or an
Assistant Commissioner with special legal qualifications (the Decision Maker).
3. When recommending terms of settlement to the Decision Maker the Delegated
Negotiator must be of the opinion that the terms of settlement represent the
most appropriate outcome for the Crown (measured not only by the absolute
value of any confiscation order involved but also having regard to other factors
such as an assessment of the commerciality of, and risks associated with,
continued litigation). In formulating this opinion the Delegated Negotiator is
to have regard to factors including:
129
Appendix 'A'
(a) the sufficiency of the evidence available to prove a relevant serious crime
related activity;
(b)the sufficiency of the evidence available to quantify the defendants
derivation of, or acquisition of property derived from, proceeds of illegal
activities;
(c) the particulars of any previous confiscation proceedings taken by the
Commission against the defendant;
(d)the likelihood that the defendant would be able to discharge his or her
onus to prove that he or she has not derived proceeds of illegal activities;
(e) the estimated value of the defendants interests in property and the degree
of futility in seeking to secure a larger order;
(f) the likelihood of other person(s) successfully claiming an interest in
property that may be subject to an assets forfeiture order or may become
security for an proceeds assessment order or unexplained wealth order;
(g) the likelihood of a successful application for hardship being made from an
interest in property potentially subject to an assets forfeiture order;
(h) the likelihood of the defendant successfully applying for an order for the
release of reasonable legal expenses and the estimated quantum of such an
order; and
(i) the cost to the Commission of continuing to litigate the matter rather
than settling the matter (such costs including not only the Commissions
internal costs but also the estimated costs of briefing external counsel and
the opportunity cost of continued litigation of the matter rather than
devoting the Commissions resources to potentially more productive other
matters) and the risks of a costs order being made against the
Commission.
4. The Negotiator must also confirm to the Decision Maker that:
130
(a) the financial investigation of the defendant has been appropriately
thorough and extensive (having regard to the likely return to the Crown)
and has been sufficient to provide a reasonable level assurance that all of
the defendants interests in property have been identified (in so far as it is
feasible to do so) and that all factors relevant to the making of the
confiscation order have been considered; and
(b)the financial investigation has been conducted by an appropriately
qualified and skilled person.
5. Should the Decision Maker approve the Delegated Negotiators recommended
terms of settlement:
(a) the Delegated Negotiator must certify that, having regard to factors that
include those listed above, the Delegated Negotiator is of the opinion that
the terms of settlement represent the most appropriate outcome for the
Crown (measured not only by the absolute value of any confiscation order
involved but also having regard to other factors such as an assessment of
the commerciality of, and risks associated with, continued litigation) (the
Delegated Negotiators Certification); and
(b)the Decision Maker must certify that he or she is satisfied that the
Delegated Negotiators certification has been made on a reasonable basis.
131
______________________________________________
NEW SOUTH WALES CRIME COMMISSION
ORGANISATION CHART
Executive Assistant
COMMISSIONER
Director (Criminal
Investigations)
Special Manager
HUMAN SOURCE
INTELLIGENCE
TEAM
INTELLIGENCE
DEVELOPMENT
TEAM
Assistant Director
(Criminal
Investigations)
ON-SITE JOINT
INVESTIGATIONS
TEAM
OFF-SITE JOINT
INVESTIGATIONS
TEAMS
HOMICIDE &
HISTORICAL
INVESTIGATIONS
TEAM
GANG
INVESTIGATIONS
TEAM
DRUG &
GENERAL
INVESTIGATIONS
TEAM
Director (Financial
Investigations)
CRIMINAL
INVESTIGATIONS
SUPPORT TEAM
ASSESSMENTS
TEAM
CRIMINAL
ASSETS
LITIGATION
SUPPORT TEAM
FORENSIC
ACCOUNTANCY
TEAM
POST-LITIGATION
& ENFORCEMENT
TEAM
Finance Manager
FINANCE TEAM
Executive
Manager
OPERATIONS
SUPPORT TEAM
MONITORING
TEAMS
BUILDING
SERVICES TEAM
Records &
Information
Manager
RECORDS
MANAGEMENT
TEAM
ICT SERVICES
TEAM
WARRANT
ADMINISTRATION
TEAM
Governance
Manager
GOVERNANCE
UNIT
Director (Special
Activities) and
Solicitor to the
Commission
Assistant Director
(Special
Activities)
SECURITY TEAM
LEGAL TEAM
SPECIAL
INVESTIGATIONS
TEAM
TECHNICAL
DEPLOYMENTS
TEAM
INVESTIGATIVE
ICT RESEARCH &
DEVELOPMENT
TEAM
Assistant
Commissioner
Assistant
Commissioner
CRIMINAL
INVESTIGATIONS
DIVISION
FINANCIAL
INVESTIGATIONS
DIVISION
OPERATIONS
SUPPORT
DIVISION
GOVERNANCE
UNIT
SPECIAL
ACTIVITIES
DIVISION
132
Appendix 'B'
Public Interest Disclosures Act 1994 (NSW)
Report to the Minister for Police and Emergency Services,
pursuant to
section 31 of the Public Interest Disclosures Act 1994 (NSW)
Date: 23 July 2013
Reporting period: 1 July 2012 30 June 2013
Section 31 of the Public Interest Disclosures Act 1994 (the Act) requires public authorities,
including the New South Wales Crime Commission (the Commission), to report on certain matters
arising under the Act. The report must provide, within 4 months after the end of each reporting
year, the statistics prescribed by paragraphs 4 (2) (a), (b), (c), (d) and (e) of the Public Interest
Disclosures Regulation 2011 (the Regulation). The required statistics and further information are
below.
Statistics
The number of public officials who have made a public interest disclosure to the
Commission
1
The number of public interest disclosures received by the Commission relating to
corrupt conduct
0
The number of public interest disclosures received by the Commission relating to
maladministration
0
The number of public interest disclosures received by the Commission relating to
serious and substantial waste of public money
1
Appendix 'C'
The number of public interest disclosures received by the Commission relating to
serious and substantial waste of local government money
0
The number of public interest disclosures received by the Commission relating to
government information contraventions
0
The number of public interest disclosures received by the Commission relating to
local government pecuniary interest contraventions
0
The number of public interest disclosures finalised by the Commission 0
Further information
During the reporting period, did the Commission have a public interest disclosures policy in
place?
Yes. The Commission had a public interest disclosures policy, titled Internal Reporting Policy, in
place throughout the reporting period.
The initial Internal Reporting Policy (version 1.00) was dated 1 October 2011. On 29 June 2012,
the Internal Reporting Policy was updated (version 2.00) and was subject to minor review on 10
July 2012 (version 2.01) and 7 March 2013 (version 2.02).
The Internal Reporting Policy was again subject to minor review and version 2.03 was released on
20 May 2013 and made available to all staff of the Commission.
Pursuant to the Government Information (Public Access) Act 2009 (NSW), the Commissions
Internal Reporting Policy has been publicly available free of charge on the Commissions website:
www.crimecommission.nsw.gov.au since 1 October 2011.
For staff of the Commission, the Internal Reporting Policy is also available on the Commissions
Intranet.
134
During the reporting period, what actions has the head of the Commission taken to ensure
that his staff awareness responsibilities under section 6E (1) (b) of the Public Interest
Disclosures Act 1994 (NSW) have been met?
The Commissions measures have included:
1. On 7 March 2013, the Internal Reporting Policy (version 2.02) was uploaded and made
available to staff through the Commissions Intranet.
2. On 20 May 2013, the Internal Reporting Policy (version 2.03) was uploaded and made
available to staff through the Commissions Intranet and has been made available on the
Commissions external website (www.crimecommission.nsw.gov.au).
3. On 12 February 2013, an email was sent to staff of the Commission advising them:
o of the key objectives of the Act;
o of the current Disclosure Officers of the Commission to whom disclosures
can be made;
o the Internal Reporting Policy is available on the Commissions Intranet (with
hyperlink provided);
o of an e-learning module to complete which is available on the Commissions
Intranet (with hyperlink provided) if staff have not yet completed it; and
o of the feedback form which must be submitted after completing the e-
learning module.
Peter Selby Hastings QC
Commissioner
23 July 2013
135
Public Interest Disclosures Act 1994
Report to Ombudsman by public authorities,
pursuant to
section 6CA of the Public Interest Disclosures Act 1994
Date: 14 February 2013
Reporting period: 1 July 2012 31 December 2012
Section 6CA of the Public Interest Disclosures Act 1995 (the Act) requires public authorities,
including the New South Wales Crime Commission (the Commission), to report on certain matters
arising under the Act. First, the Report must provide, for the six month period that the Report
concerns, the statistics prescribed by paragraphs 4 (2) (b) and (c) of the Public Interest Disclosures
Regulation 2011 (the Regulation). Second, the report must provide the further information
prescribed by paragraphs 4 (2) (d) and (e) of the Regulation. The required statistics and further
information are below.
Statistics
The number of public officials who have made a public interest disclosure to the
Commission
1
The number of public interest disclosures received by the Commission relating to
corrupt conduct
0
The number of public interest disclosures received by the Commission relating to
maladministration
0
Appendix 'D'
The number of public interest disclosures received by the Commission relating to
serious and substantial waste of public money
1
The number of public interest disclosures received by the Commission relating to
serious and substantial waste of local government money
0
The number of public interest disclosures received by the Commission relating to
government information contraventions
0
The number of public interest disclosures received by the Commission during the
reporting period relating to local government pecuniary interest contraventions
0
The number of public interest disclosures finalised by the Commission 0
Further information
During the reporting period, did the Commission have a public interest disclosures
policy in place?
Yes. The Commission had a public interest disclosures policy, titled Internal Reporting Policy, in
place throughout the reporting period.
The initial Internal Reporting Policy (version 1.00) was dated 1 October 2011. On 29 June 2012,
the Internal Reporting Policy was updated, and the second version of the Internal Reporting Policy
was made available to all staff of the Commission.
The Internal Reporting Policy was subject to minor review and version 2.01 was released on 10
July 2012.
Pursuant to the Government Information (Public Access) Act 2009 (NSW), the Commissions
Internal Reporting Policy has been publicly available free of charge on the Commissions website:
www.crimecommission.nsw.gov.au since 30 September 2011.
For staff of the Commission, the Internal Reporting Policy is also available on the Commissions
Intranet.
137
During the reporting period, what actions has the head of the Commission taken to
ensure that his staff awareness responsibilities under paragraph 6E (1) (b) of the
Act have been met?
The Commissions measures have included:
1. On 10 July 2012, the Internal Reporting Policy (version 2.01) was uploaded and made
available to its staff through the Commissions Intranet and external website
(www.crimecommission.nsw.gov.au).
2. On 8 August 2012, an email was sent to its staff who had not attended PID seminars held
on 16 and 30 November 2011 at the Commission, advising them that an e-learning module
has been made available on the Commissions Intranet since June 2012, which was
produced by the Ombudsmans Office. Staff were advised that the following topics are
covered by the module:
the application of the PID Act;
the types of conduct the PID Act covers, including examples;
the protections provided by the PID Act;
how to make a PID;
what happens once a PID is made; and
available help, including links to numerous resources.
Staff were also requested to complete the feedback form after completing the module.
3. On 10 September 2012, another email was sent to Commission Staff who had not attended
PID seminars held on 16 and 30 November 2011 at the Commission advising that the
module is available on the Commissions Intranet.
Peter Selby Hastings QC
Commissioner
14 February 2013
138
____________________________________________________
Law Enforcement (Powers and Responsibilities) Act 2002
Section 242A
ANNUAL REPORT BY THE
NEW SOUTH WALES CRIME COMMISSION
1 July 2012 30 June 2013
Section 242A of the Law Enforcement (Powers and Responsibilities) Act 2002 (the Act)
requires the Commissioner for the New South Wales Crime Commission (the Commission)
to report annually on the exercise of powers under Part 5 of the Act with respect to covert
search warrants by staff members of the Commission. The report is to be provided within 4
months after each 30 June to the Minister for Police and the Attorney General and is to be
tabled in each House of Parliament as soon as practicable after it is received by the Attorney
General.
1. Applications for Covert Search Warrants
Paragraph 242A (3) (a) of the Act provides that the report is to specify the number of
applications for covert search warrants made under Part 5 of the Act and the number of
those applications that were granted.
The Commission made no such applications in 2012 2013.
2. Applications for Telephone Covert Search Warrants
Paragraph 242A (3) (b) of the Act provides that the report is to specify the number of
applications for telephone covert search warrants and the number of those applications that
were granted.
The Commission made no such applications in 2012 2013.
Appendix 'E'
3. Covert Search Warrants Executed
Paragraph 242A (3) (c) of the Act provides that the report is to specify the number of covert
search warrants executed.
The Commission did not execute any covert search warrants under the Act in 2012 2013.
4. Seizures
Paragraph 242A (3) (d) of the Act provides that the report is to specify the number of covert
search warrants under which any things were seized.
The Commission did not seize any things under a covert search warrant under the Act in
2012 2013.
5. Substitution of Things
Paragraph 242A (3) (e) of the Act provides that the report is to specify the number of covert
search warrants under which any things were placed in substitution for seized things.
The Commission did not place any things in substitution for things seized under a covert
search warrant in 2012 2013.
6. Return or Retrieval of Things
Paragraph 242A (3) (f) of the Act provides that the report is to specify the number of covert
search warrants under which any things were returned or retrieved.
The Commission did not return or retrieve any things under a covert search warrant under
the Act in 2012 2013.
7. Sections 75A and 75B Powers
Paragraph 242A (3) (g) of the Act provides that the report is to specify the number of covert
search warrants under which the powers mentioned in sections 75A and 75B of the Act were
exercised.
The Commission did not exercise the powers mentioned in sections 75A and 75B under a
covert search warrant under the Act in 2012 2013.
140
8. Things Tested
Paragraph 242A (3) (h) of the Act provides that the report is to specify the number of covert
search warrants under which any things were tested.
The Commission did not test any things under a covert search warrant in 2012 2013.
9. Arrests
Paragraph 242A (3) (i) of the Act provides that the report is to specify the number of arrests
made in connection with searchable offences in respect of which covert search warrants
were executed and the number of those arrests that have led to the laying of charges in
relation to the searchable offences concerned.
The Commission made no such arrests, and made no arrests that have led to the laying of
charges in relation to searchable offences, in 2012 2013.
10. Complaints Relating to the Execution of a Covert Search Warrant
Paragraph 242A (3) (j) of the Act requires the Commission to specify the number of
complaints that were made under any Act about conduct relating to the execution of a covert
search warrant by an executing officer and the number of those complaints that are, or have
been, the subject of an investigation under any Act.
No such complaints were made, and no complaints are or have been the subject of an
investigation under any Act, in 2012 2013.
11. Other Matters
Paragraph 242A (3) (k) of the Act requires the Commission to specify any other matters
requested by the Minister for Police or the Attorney General.
The Commission has received no requests made under this provision in 2012 2013.
Peter Selby Hastings QC
Commissioner
16 August 2013
141
____________________________________________________
Law Enforcement and National Security (Assumed Identities) Act 2010
Section 35
ANNUAL REPORT BY THE
NEW SOUTH WALES CRIME COMMISSION
1 July 2012 30 June 2013
Section 35 of the Law Enforcement and National Security (Assumed Identities) Act 2010
(the Act) requires the Commissioner for the New South Wales Crime Commission (the
Commission) to report annually on authorities for assumed identities. The report is to be
provided to the Minister as soon as practicable after the end of each financial year.
1. Authorities Granted and Authorities Cancelled
Paragraph 35 (1) (a) of the Act provides that the report is to specify the number of authorities
granted, and the number of authorities cancelled, during the year.
The Commission was granted seven authorities and no authorities were cancelled under the
Act in 2012 2013.
2. Description of Activities Undertaken
Paragraph 35 (1) (b) of the Act provides that the report is to contain a general description of
the activities undertaken by authorised persons when using assumed identities under the Act
during the year.
Commission staff using assumed identities were deployed to purchase covert equipment
and facilities and conduct related transactions and negotiations.
Appendix 'F'
3. Applications Refused
Paragraph 35 (1) (c) of the Act provides that the report is to specify the number of
applications for authorities that were refused during the year.
The Commission had no refused applications under the Act in 2012 2013.
4. Fraud or Unlawful Activity
Paragraph 35 (1) (d) of the Act provides that the report is to contain a statement as to
whether or not any fraud or other unlawful activity was identified by an audit conducted
under section 37 of the Act during the year.
The Commissions Internal Auditor had not identified any fraud or unlawful activity after
conducting an audit under section 37 of the Act in 2012 2013.
5. Other Information
Paragraph 35 (1) (e) of the Act requires the Commission to specify any other information
relating to authorities and assumed identities and the administration of the Act that the
Minister considers appropriate.
The Commission has no other information to report pursuant to this provision in 2012
2013.
Peter Selby Hastings QC
Commissioner
16 August 2013
143
____________________________________________________
Surveillance Devices Act 2007
Subsection 45 (3)
ANNUAL REPORT BY THE
NEW SOUTH WALES CRIME COMMISSION
1 July 2012 30 June 2013
Pursuant to subsections 45 (1) and (2) of the Surveillance Devices Act 2007 (the Act), the
Attorney General is to prepare a report as soon as practicable after the end of each financial
year, and in any event within 3 months after the end of the financial year, that includes the
information that is provided in Table 1 and Table 2 of this report in respect of the financial
year concerned, namely 1 July 2012 30 June 2013.
Subsection 45 (3) of the Act provides that the Attorney General may require the chief officer
of a law enforcement agency, including the New South Wales Crime Commission (the
Commission), to furnish such information relating to the use of surveillance devices by law
enforcement officers of the Commission as is necessary to enable the Attorney General to
prepare the report.
1. Applications for Warrants
Paragraph 45 (1) (a) of the Act provides that the annual report is to specify the number of
applications for warrants by, and the number of warrants issued to, law enforcement officers
during the financial year concerned.
In the 2012 2013 financial year, law enforcement officers of the Commission made 82
applications for 172 surveillance device warrants, all of which were issued.
Appendix 'G'
2. Applications for Emergency Authorisations
Paragraph 45 (1) (b) of the Act provides that the annual report is to specify the number of
applications for emergency authorisations by, and the number of emergency authorisations
given to, law enforcement officers during the financial year concerned.
In the 2012 2013 financial year, a law enforcement officer of the Commission applied for
one emergency authorisation, which authority was given.
3. Warrants Issued and Emergency Authorisations Given by Device Type
Subsection 45 (2) of the Act requires that the information referred to in paragraphs 45 (1) (a)
and (b) must be presented in such a way as to identify the number of warrants issued and
emergency authorisations given in respect of each different kind of surveillance device.
This information referable to the Commission for the 2012 2013 financial year has been
presented in Table 1 and Table 2 below.
TABLE 1. NUMBER OF DEVICES AUTHORISED BY WARRANT BY DEVICE TYPE
Number of devices authorized by warrant by device type
Number of
applications
Number of
warrants
issued
Data
surveillance
devices
Listening
devices
Optical
surveillance
devices
Tracking
devices
Combination
82 172 77 932 640 411 829
TABLE 2. NUMBER OF DEVICES AUTHORIZED BY AN EMERGENCY APPROVAL BY
DEVICE TYPE
Number of devices authorized by an emergency approval
by device type
Number of
applications
Number of
authorisations
given
Data
surveillance
devices
Listening
devices
Optical
surveillance
devices
Tracking
devices
Combination
1 1 0 1 0 0 0
Peter Selby Hastings QC
Commissioner
16 August 2013
145
Internal Audit and Risk Management Attestation
for the 2012-2013 Financial Year
for the New South Wales Crime Commission.
I, Peter Hastings, Commissioner for the New South Wales Crime Commission am of the
opinion that the Commission has internal audit and risk management processes in place that
are, subject to the following matters, compliant with the core requirements set out in Treasury
Circular NSW TC 09/08 Internal Audit and Risk Management Policy.
I am of the opinion that the internal audit and risk management processes for the
Commission depart from the following core requirement set out in Treasury Circular NSW TC
09/08 and that the circumstance giving rise to this departure has been excepted by the
Portfolio Minister, and that the Commission has implemented a practicable alternative
measure that will achieve a level of assurance equivalent to the requirement:
Requirement Practicable Alternative
Measures Implemented
Appointment of Pre-Qualified Person to
position of Independent member of the
Commission's Internal Audit and Risk
Committee
Andrew Koureas, an employee of the
Independent Commission Against Corruption
(who is not Pre-Qualified), with the approval
of the Portfolio Minister, was appointed as
the Independent member of the
Commission's Internal Audit and Risk
Committee for the period ended 30 June
2013.
I am of the opinion that the Commission's Internal Audit and Risk Committee is constituted
and operates in accordance with the independence and governance requirements of
Treasury Circular NSW TC 09/08.
Appendix 'H'
The Chair and other Members of the Internal Audit and Risk Committee are:
Name Position Appointed Expiry Date
Peter Whitehead Independent Chair 1 July 2009 30 June 2013
Andrew Koureas Independent Member 1 July 2009 30 June 2013
Marsha Canning Non-Independent
Member
13 December 2011 Resigned
20 May 2013
Jonathan Spark Non-Independent
Member
20 May 2013 20 May 2017
These processes, including the practicable alternative measure mentioned, provided a level
of assurance that enabled the senior management of the Commission to understand,
manage and satisfactorily control risk exposures.
Dated: 19 July 2013
Peter Hastings QC
Commissioner
147
____________________________________________________
Government Information (Public Access) Act 2009
Subsection 125 (1)
ANNUAL REPORT BY THE
NEW SOUTH WALES CRIME COMMISSION
1 July 2012 30 June 2013
Subsection 125 (1) of the Government Information (Public Access) Act 2009 (the Act)
requires the New South Wales Crime Commission (being an agency within the meaning of
the Act), within 4 months after the end of each reporting year, to prepare an annual report on
its obligations under the Act. The report is to be submitted to the Minister and a copy is to
be provided to the Information Commissioner.
1. Subsection 7 (3) Review
Subclause 7 (a) of the Government Information (Public Access) Regulation 2009 (the
Regulation) requires the annual report to specify the details of reviews conducted under
subsection 7 (3) of the Act.
Subsection 7 (3) of the Act provides that agencies must, at intervals of not more than 12
months, review its program for the release of government information under section 7 of the
Act to identify the kinds of government information held by the agency that should in the
public interest be made publicly available and that can be made publicly available without
imposing unreasonable additional costs on the agency.
The Commissions annual review falls due by September each calendar year. The annual
review for 2012 2013 was conducted in an informal manner. It focused on whether or not
Commission policies could be made publicly available. It was determined that Commission
policies could not be made publicly available until completion of a general review of all
Appendix 'I'
policies is conducted. Once polices have been reviewed and rewritten, it will be possible to
determine the extent to which they can be made publicly available. Policies that have been
revised are to be reviewed for release in the next review due by September 2013.
2. Number of Access Applications
Subclause 7 (b) of the Regulation provides that the annual report must include the total
number of access applications received by the agency during the reporting year (including
withdrawn applications but not including invalid applications).
During the 2012 2013 financial year, the total number of access applications received by
the Commission was five.
3. Number of Applications Refused
Subclause 7 (c) of the Regulation provides that the annual report must include the total
number of access applications received by the agency during the reporting year that the
agency refused, either wholly or partly, because the application was for the disclosure of
information referred to in Schedule 1 to the Act (information for which there is conclusive
presumption of overriding public interest against disclosure).
During the 2012 2013 financial year, the Commission received nine applications that were
refused, either wholly or partly, because they sought information that was within the
categories referred to in Schedule 1, namely excluded information.
4. Statistical Information About Access Applications
Subclause 7 (d) of the Regulation requires an agencys annual report to set out information
in the form required by Schedule 2 to the Regulation.
Schedule 2 prescribes eight tables to be included in the annual report relating to statistical
information about access applications.
The eight tables on the following pages detail the statistical information of the Commission
during the 2012 2013 financial year.
149
Table A: Number of applications by type of applicant and outcome*
Access
granted in
full
Access
granted
in part
Access
refused
in full
Information
not held
Information
already
available
Refuse to
deal with
application
Refuse to
confirm /
deny
whether
information
is held
Application
withdrawn
Media 0 0 0 0 0 0 0 0
Members of
Parliament
0 0 0 0 0 0 0 0
Private
sector
business
1 0 2 0 0 0 0 0
Not for profit
organis-
ations or
community
groups
0 0 0 0 0 0 0 0
Members of
the public
(application
by legal
represent-
tative)
0 0 0 0 0 0 0 0
Members of
the public
(other)
1 1 6 2 0 1 0 0
*More than one decision can be made in respect of a particular access application. If so, a
recording must be made in relation to each such decision. This also applies to Table B.
Table B: Number of applications by type of application and outcome
Access
granted in
full
Access
granted
in part
Access
refused
in full
Information
not held
Information
already
available
Refuse to
deal with
application
Refuse to
confirm / deny
whether
information is
held
Application
withdrawn
Personal
information
applications*
0 0 0 1 0 0 0 0
Access
applications
(other than
personal
information
applications)
2 1 8 1 0 0 0 0
Access
applications
that are partly
personal
information
applications and
partly other
0 0 0 0 0 0 0 0
*A personal information application is an access application for personal information (as
defined in clause 4 of Schedule 4 to the Act) about the applicant (the applicant being an
individual).
150
Table C: Invalid applications
Reason for invalidity Number of applications
Application does not comply with formal requirements
(section 41 of the Act)
0
Application is for excluded information of the agency (section
43 of the Act)
9
Application contravenes restraint order (section 110 of the
Act)
0
Total number of invalid applications received 9
Invalid applications that subsequently became valid
applications
0
Table D: Conclusive presumption of overriding public interest against disclosure:
matters listed in Schedule 1 of the Act
Number of times consideration
used*
Overriding secrecy laws 0
Cabinet information 0
Executive Council information 0
Contempt 0
Legal professional privilege 1
Excluded information 9
Documents affecting law enforcement and public safety 0
Transport safety 0
Adoption 0
Care and protection of children 0
Ministerial code of conduct 0
Aboriginal and environmental heritage 0
*More than one public interest consideration may apply in relation to a particular access
application and, if so, each such consideration is to be recorded (but only once per
application). This also applies in relation to Table E.
Table E: Other public interest considerations against disclosure:
matters listed in table to section 14 of the Act
Number of occasions when
application not successful
Responsible and effective government 0
Law enforcement and security 0
Individual rights, judicial processes and natural justice 0
Business interests of agencies and other persons 0
Environment, culture, economy and general matters 0
Secrecy provisions 0
Exempt documents under interstate Freedom of Information
legislation
0
151
Table F: Timeliness
Number of applications
Decided within the statutory timeframe (20 days plus any
extensions)
12
Decided after 35 days (by agreement with applicant) 1
Not decided within time (deemed refusal) 0
Total 13
Table G: Number of applications reviewed under Part 5 of the Act (by type of review and
outcome)
Decision
varied
Decision
upheld
Total
Internal review 0 0 0
Review by Information Commissioner* 0 0 0
Internal review following recommendation under section 93 of
Act
0 0 0
Review by ADT 0 0 0
Total 0 0 0
*The Information Commissioner does not have the authority to vary decisions, but can make
recommendation to the original decision-maker. The data in this case indicates that a
recommendation to vary or uphold the original decision has been made.
Table H: Applications for review under Part 5 of the Act (by type of applicant)
Number of applications for
review
Applications by access applicants 0
Applications by persons to whom information the subject of
access application relates (see section 54 of the Act)
0
Peter Selby Hastings QC
Commissioner
16 August 2013
152
ANNUAL REPORT INDEX
App. refers to an appendix to this report.
A
abbreviations viiix
access inside front cover
account payment performance 7071
accountability 5, 78, 1314, 6167
aims and objectives 12, 15
ammunition 8, 3739, 4144 see also
firearms
amphetamine-type stimulants 25, 26, 3738,
4043, 45 see also precursors
annual report
availability 68
exemptions 68
production costs 45
requirements 4, 25, 29, 68
applications to Supreme Court for review of
Commission decisions 23
Arkansas (Reference) 34, 3738
arrest warrants 32
arrests 3436, 4445, App. D
assets (Commission) 72
assets, confiscation of see confiscation
Assistant Commissioners 5, 9
assumed identities 21, 32, App. F
audit 61, 6264, App. F
Australian Crime Commission 2223, 26, 31
Australian Crime Commission, X7 v 2223
Australian Customs and Border Protection
Service 6, 26, 30, 31, 53
aviation security identification card 25
B
Bagnoo (Reference) 34
Barr, Graham QC 65
building management 1112
C
Cabarita (Reference) 34
Calga (Reference) 34
cannabis 42
case studies 4445
cash seizures 3742, 49, 50, 58
CB, R v 22
charges 3436, 4445
charter 12
cigarettes (seizure of) 39
clandestine drug laboratories 26, 41, 43
cocaine 25, 27, 3842, 45
coercive powers see examinations; hearings;
statutory powers
Collie (Reference) 34
Commission
constitution 1
functions, aims, objectives 1, 15
management 56, 9, 68
performance 68
personnel 910
publications 68
structure 9, App. B
Commissioner 1, 5, 9, 63
153
committees
Ethics Committee 62
Internal Audit and Risk Committee 6264
Management Committee 34, 1516
Community Relations Commission 68
complaints 1214, 16, 23, 6566, App. C,
App. D
Complaints Handling Policy 13
Internal Reporting Policy 12
compliance index 7375
Confiscated Proceeds Account 18
confiscation 4659
appeals 5455
assets forfeiture orders 1718, 20, 47,
5156, 58
attempts by criminals to avoid 26, 49, 5759
breach of warranty, order for 52, 53, 56
case study 5759
costs 55, 67
examinations 2122
exclusion orders 18, 5455
legal expenses 19, 2021, 51, 55, 67
litigation 2122
living expenses 51, 55
orders (CAR Act) 20, 48, 56
proceeds assessment orders 1718, 20, 47,
5156
realisable value of orders 78, 5056
referrals 46, 48, 53
restraining orders 19, 50
results 4952, 56
search warrants 48
settlement by negotiation 16, 1920, 21,
4647, App. A
statutory information gathering 48
undisclosed interest in property 52, 53, 56
unexplained wealth orders 1718, 20, 47,
5154, 56, 58
value of orders 5354
Connecticut (Reference) 34
constitution of Commission 1
consultants 68
ContactNT 40 see also precursors
controlled entities 10, 101128
controlled operations 21, 24, 32, 64
Cook, NSW Crime Commission v 6, 7, 2021,
67
Corporate Plan 2
counterfeit currency 43
court proceedings involving the Commission
2123
credit card certification 72
Crime Commission Act 2012 1, 5, 14, 15, 17,
29, 61, 66
Criminal Assets Recovery Act 1990 1721
Criminal Investigations Division
case studies 4445
investigation management 30
joint task forces 3031
relationship with Financial Investigation
Division 46
results 8, 3343
use of statutory powers 3133
Curban (Reference) 44
customs officers 6, 26, 30, 31, 53
153
D
Dargan (Reference) 35
description of patterns or trends, and nature
and scope of organised crime 2528
Director (Corporate Services) 6
Director of Public Prosecutions Act 1986 23
Disability Action Plan 68
disclosure obligations 23
dissemination 60
drugs 8, 2528
ATS 25, 26, 3738, 4043, 45
clandestine laboratories 26, 41, 43
cocaine 25, 27, 3842, 45
heroin 25, 4041, 43, 5758
importation of 25, 31
MDMA 3738, 4043, 45
methylamphetamine 25, 57
seizures of 25, 3745
violence related to supply of 2728
E
Earp (Reference) 35
ecstasy (MDMA) 3738, 4043, 45
electronic surveillance 28, 33
Elsmore (Reference) 35
Eltham (Reference) 35, 3839, 4445
employees see personnel
encryption, of mobile phones 28
Engadine (Reference)
ephedrine 26 see also precursors
equal employment opportunity 68
Ethics Committee 62
examinations (CAR Act) 48 see also hearings
exemptions 68
explosives 38, 43, 44
external audit 64
F
Federal (Reference) 35, 39
Fernmount (Reference) 35
Financial Investigations Division
case study 5759
management of proceedings 4647
relationship with Criminal Investigation
Division 46
results 4956
use of statutory powers 48
see also confiscation
financial statements 76128
firearms 8, 27, 28, 3744
fraud 2627
freedom of information see Government
Information (Public Access) Act 2009
functions of Commission 12
funds granted to non-government
community organisations 72
G
Garra (Reference) 35
Gilmore (Reference) 35, 40
glossary viiix
governance 5, 61, 64
Government Information (Public Access) Act
2009 68, App. I
Government Property NSW 1112
grants 72
Green, Neil (murder of) 44
153
I
H
Halton (Reference) 35
Hampton (Reference) 35
Hastings, Peter 9
hearings 2223, 32, 44, 48
heroin 25, 4041, 43, 5758
Hilldale (Reference) 35, 40
Holbrook (Reference) 35
homicide 27, 44
human resources 911, see also staff
Huntley VIII (Reference) 35
IARC 8, 6264
ice (crystal methylamphetamine) 25, 39
Ilford (Reference) 35
information and communications
technology 11, 72
Inkster, Robert 9
Inspector of the Commission 13, 16, 65, 66
insurance activities 72
intelligence 6, 3031, 60
interception of telecommunications 21, 28, 33
internal audit 61, 6264, App. F
Internal Audit and Risk Committee 8, 6264
Internal Audit and Risk Management Policy
Attestation 64, App. H
interpreters 68
investigations
criminal investigations 3045
financial investigations 4659 see also
confiscation
management of 3031
multi-agency 6, 3031, 5657
results 3443
J
Jiggi (Reference) 35, 40
Joint Asian Crime Group 31
joint investigations 3031, 49, 5657
Joint Counter Terrorism Team 30
Joint Organised Crime Group 31, 35, 40
Polaris Task Force 4, 6, 31, 35, 41
K
Kamarah (Reference) 35
Kelso (Reference) 35
Kingswood (Reference) 35
L
land disposal 72
Lapstone (Reference) 35
Law Enforcement and National Security
(Assumed Identities) Act 2010 21, App. F
Law Enforcement (Controlled Operations) Act
1997 21, 24, 64
Law Enforcement (Powers and
Responsibilities) Act 2002 App. E
Lee (Jason), NSW Crime Commission v 21
legal change 1, 5, 1417, 2324, 29, 61,
6667
recommendation for 29
legislative compliance review 61
letter of submission i, ii
Limbri (Reference) 35
litigation 2123
153
M
major assets 72
management and activities 29, 2528, 3068
Management Committee
functions 34
guidelines 4, 15, 16, 21, 4647, 67, App. A
members 3
Management Team 9
maritime security identification card 25
matters referred for investigation 4
McCarthy, R v 22
MDMA 3738, 4043, 45
methylamphetamine 25, 57
Milperra (Reference) 35
Minister 2
money laundering 2627, 57
Multicultural Policies and Services
Plan 68
murder 27, 44
N
Nabiac (Reference) 35, 40
Neville (Reference) 35
New South Wales Crime Commission
Act 1985 1, 15
notices to produce 23, 32, 48
NSW Police Force 6, 26, 30, 4445, 5758
O
Oaths Act 1900 24
Oaths Regulation 2011 24
Objectives of Commission 1
occupational health and safety see work
health & safety
OCD Strategy 6, 7
Ombudsman (Cth) 64
Ombudsman (NSW) 64, App. D
Ootha (Reference) 35, 40
Oranmeir (Reference) 35
organisation chart App. B
organised crime 6, 7
nature and scope 2528
waterfront 25
Organised Crime Disruption Strategy 6, 7
Organised Crime (Targeting) Squad 4445
Organised Crime Working Group 29
overseas travel 72
oversight 5, 78, 1314
P
Pambula (Reference) 35
Parliamentary Joint Committee on Office of
Ombudsman, Police Integrity Commission
and Crime Commission 7, 16, 66
partner agencies 6, 3031
Patten Inquiry 5, 13, 15, 61
payment of accounts 6970
Peelwood (Reference) 35, 41
performance 68, 3436
indicators 7, 66
personnel 910
remuneration of statutory officers 9
security vetting 1617
training 12
Pimlico (Reference) 35
Polaris, Task Force 4, 6, 31, 35, 41
Police Integrity Commission 14, 6667
153
Police Integrity Commission Act 1996 14
policy and procedure review 61
precursors (for drug manufacture) 26, 3745
Privacy and Personal Information Protection
Act 1998 68
Privacy Management Plan 69
procedure and policy review 61
proceeds of crime see confiscation
professional facilitators of crime 27
projects 1112
prosecutions 3436
pseudoephedrine 26, 3738, 4042, 4445
public interest disclosures 1213, App. C,
App. D
Public Interest Disclosures Act 1994 1213,
App. C, App. D
publications 4, 68
purchase of major assets 72
Q
Quandialla (Reference) 35, 41
Queanbeyan (Reference) 35
R
R v CB 22
R v McCarthy 22
R v Seller 22
Ramsgate (Reference) 36
Raworth (Reference) 36
recommendations for changes in laws 29
records management 11
references 4, 1516
remittance agencies, alternative 26
into the New South Wales Crime
Commission 5, 13, 15, 61
research and development 11
risk management 6164
S
Salisbury (Reference) 36
SD v NSW Crime Commission 23
search warrants 32, App. E
seizures 8, 25, 3745, App. D
self-incrimination 2123
Seller, R v 22
Senior Executive Service 10
serious crime concern 15
shootings 8, 2728
Singleton, Peter 9
Special Commission of Inquiry into the NSW
Crime Commission 5, 13, 15, 61
staff, see personnel
statutory officers 9
statutory powers 3133
steroids 3943
summary review of operations 4, 5, 1460
surveillance devices 21, 33
Surveillance Devices Act 2007 21, 24, 33, 60,
64, App. G
T
Tarago (Reference) 36
task forces 4, 6, 3031
technology, impact on investigations 28
telecommunications interception 21, 28, 33
Telecommunications (Interception and Access)
Act 1979 (Cth) 21, 33, 60, 64
Report of the Special Commission of Inquiry
153
terrorism 30, 35
training 12
travel 72
trends in organised crime 2528
U
Unanderra (Reference) 36, 41
V
Varroville (Reference) 36
Victims Compensation Fund 18
W
Wakeley (Reference) 36, 42
Walcha (Reference) 36, 42
warrants issued under s. 18AA of the 1985
Commission Act or s. 36 of the 2012
Commission Act 32
waste management 68
waterfront crime 25, 31 see also Polaris, Task
Force
weapons 3743, 4445
Winjana (PIC investigation) 6667
work health & safety 68
X
X7 v Australian Crime Commission 2223
Y
Yallah (Reference) 36
Yowrie (Reference) 36, 42
153