Note 6: Expenses

6.1 Employee entitlements

	2007 $’000	2006 $’000
Wages and salaries (including fringe benefits and non-monetary components)	440,696	426,400
Annual leave	9,662	9,293
Long service leave	10,948	16,857
Superannuation - contribution scheme	19,639	18,492
Superannuation - defined benefit scheme	28,398	28,074
Other employee expenses	308	307
Total	509,651	499,423

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Superannuation expenses relating to defined benefits schemes relate to payments into the Superannuation Provision Account (SPA) held centrally and recognised within the Finance-General Division of the Department of Treasury and Finance. The amount of the payment is based on an employer contribution rate determined by the Treasurer, on the advice of the State Actuary. The current employer contribution is 11% of salary.

Superannuation expenses relating to the contribution scheme are paid directly to the superannuation fund at a rate of 9% of salary. In addition, departments are also required to pay into the SPA a ‘gap’ payment equivalent to 2% of salary in respect of employees who are members of the contribution scheme.

6.2 Depreciation and amortisation

Depreciation
Plant and equipment	1,331	1,400
Buildings	25,399	23,646
Library book stock	1,899	1,803
Total	28,629	26,849

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6.3 Supplies and consumables

Consultants	1,675	2,009
Property services	32,481	26,362
Maintenance	21,218	25,364
Communications	4,062	4,353
Information technology	15,100	18,798
Travel and transport	5,801	5,992
Advertising and promotion	826	578
Other supplies and consumables	50,661	61,928
Total	131,824	145,384

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6.4 Grants and subsidies

Apprentice and trainee subsidies	1,443	1,391
Child care	880	905
Group training and ITAB state funding	529	596
Online access centre grants	516	554
Sundry grants, fees & scholarships	651	924
VET delivery	84,469	79,427
Other grant payments	4,788	3,130
Total	93,276	86,927

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6.5 Other expenses

Payroll tax	30,686	30,187
Workers compensation premiums	6,919	7,818
Audit expenses	118	104
Other	236	244
Total	37,959	38,353

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