WA Police - Annual Report 2018 by Scotts

WESTERN AUSTRALIA POLICE FORCE ANNUAL REPORT

2018

CONTENTS COMMISSIONER’S FOREWORD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 EXECUTIVE SUMMARY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 OVERVIEW OF THE AGENCY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 AGENCY AT A GLANCE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 ORGANISATIONAL STRUCTURE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 ENABLING LEGISLATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 OUTCOME BASED MANAGEMENT FRAMEWORK �� 14

CONTENTS

AGENCY PERFORMANCE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 REPORT ON OPERATIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 ENFORCE THE LAW. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 PREVENT CRIME. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 COMMISSIONER’S APOLOGY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 MANAGING AND COORDINATING EMERGENCIES ��30 ORGANISATION CAPABILITY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

ROAD SAFETY COMMISSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 SUMMARY OF RESULTS AGAINST FINANCIAL TARGETS �� 43 SUMMARY OF RESULTS AGAINST PERFORMANCE TARGETS.............. 44 SUMMARY OF VARIATION AGAINST PERFORMANCE TARGETS.............. 45 SIGNIFICANT ISSUES IMPACTING THE AGENCY �� 46 DISCLOSURES AND LEGAL COMPLIANCE �� 48 INDEPENDENT AUDITOR’S OPINION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49

FINANCIAL STATEMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 KEY PERFORMANCE INDICATORS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135 OBLIGATORY DISCLOSURES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 165 OTHER FINANCIAL DISCLOSURES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166 GOVERNANCE DISCLOSURES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168 OTHER LEGAL REQUIREMENTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172 GOVERNMENT POLICY REQUIREMENTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177

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Hon. Michelle Roberts MLA Minister for Police; Road Safety In accordance with Section 63 of the Financial Management Act 2006, I hereby submit for your information and presentation to Parliament the Report of the Western Australia Police Force for the year ending 30 June 2018. The Report has been prepared in accordance with the provisions of the Financial Management Act 2006.

CHRIS DAWSON APM COMMISSIONER OF POLICE 13 SEPTEMBER 2018 CONTACTS Address Internet: www.police.wa.gov.au Police Headquarters Email: waps.reply@police.wa.gov.au 2 Adelaide Terrace East Perth WA 6004

STATEMENT OF COMPLIANCE

Telephone Police Headquarters, Local Police Stations, Police Assistance, General Enquiries: 131 444

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COMMISSIONERâ&#x20AC;&#x2122;S FOREWORD

COMMISSIONERâ&#x20AC;&#x2122;S FOREWORD It is a great privilege to present my first annual report as Commissioner of Police. Returning to the Western Australia Police Force has given me the opportunity to drive my shared passion alongside my colleagues in serving the community to the very best of our ability. As Commissioner, I am dedicated to achieving the vision of this agency of being an exceptional, trusted and valued police force for the community. In order to achieve this vision, with the support of the State Government and the senior executive, I have made a number of changes to improve our capabilities. My first action was to return the agency to being known as the Western Australia Police Force. This change aligns the agency with the Police Act 1892, and reflects my view that as a police force, it is our duty to enforce the law and be unrelenting in pursuing those who break the law. In December 2017, following an independent review of the agency, I announced a number of changes to be implemented. One significant change was to the structure of the WA Police

Force moving from four to eight metropolitan districts, increasing the districts in Western Australia to 15, and creating a centralised State Operations Command Centre. The new structure is designed to better meet the demands of our community and optimise police resources, responding to crime and managing emergencies or events. I have established new portfolios of Capability and Coordination, People Capability and the State Intelligence and Command Portfolio. These new portfolios will ensure our people have the right leaders, skills, knowledge, facilities, systems and processes to provide an agile and robust response to crime and to enhance community safety. The WA Police Force undertakes strategic planning to ensure that policing services are delivered to the highest standard and can adapt to the changing needs of the community. The Western Australia Police Force Strategic Direction was launched in April 2018 and outlines the three pillars of policing â&#x20AC;&#x201C; enforce the law, prevent crime, and manage and coordinate emergencies. Most importantly, the Strategic Direction resets the WA Police Force core values to duty, teamwork, integrity and care. The agency invests significant effort into the recruitment, retention and development of a diverse workforce representative of the WA population, and is committed to

a positive and inclusive culture, with high ethical standards. The Aboriginal Cadet Program has been integral in increasing Indigenous representation in the WA Police Force and is helping bridge gaps between the police and Aboriginal communities. I am very confident that further recruitment of Aboriginal cadets, and their transition to sworn status, will continue to improve our relationships with Aboriginal communities. Consistent with the State Government priority and broad community concern, I am very passionate about addressing the over representation of Aboriginal people in the justice system. A key focus for the WA Police Force will be working across Government with the strong objective to divert more young people away from the criminal justice system. We are building stronger partnerships with other agencies through forums such as the Justice Planning and Reform Committee, which has been successful in delivering improved forensic and allied capabilities. Over $1.6 million of ministerially endorsed community grants are supporting locally driven community safety and crime prevention projects throughout the State. This funding is supporting programs to reduce youth offending, reduce Aboriginal offending and victimisation, prevent family violence, promote drug and alcohol awareness, and increase community safety. The funding provided to community

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When I look back at what the WA Police Force has achieved since I commenced as Commissioner, it gives me a great sense of satisfaction that we are performing well and continue to enhance our capabilities. One of the most significant success stories is the largest seizure in Australian history, 1.296 tonnes of methamphetamine in Geraldton in December 2017, with a street value of $1.04 billion. This drug seizure and apprehension of six males is a powerful example of the success that can be achieved through collaboration with other law enforcement agencies. On 1 July 2017, the Road Safety Commission became administratively attached to the WA Police Force through the machinery of Government changes. This allows for improved collaboration for increasing road safety, enforcing road traffic and delivering road safety policy, strategies and community education to meet the objectives of the Government’s Towards Zero road safety strategy for 2008-2020.

I would like to welcome Mr Frank Pasquale who was appointed as Executive Director on 1 June 2018. Mr Pasquale brings a wealth of knowledge and skill to lead our Corporate Services, having spent the last ten years in a similar role at the Department of Fire and Emergency Services. Other new senior appointments include Assistant Commissioner Col Blanch (State Intelligence and Command), Mr Andrew Cann (Chief Information Officer), and Mr Howard Gretton who heads the Media and Corporate Communications Directorate. The appointment of these externally recruited senior executives injects fresh, experienced business acumen and adds value to our already credentialed senior executive team. I am pleased to report that the WA Police Force has achieved a balanced budget and is working hard in contributing to the State Government’s intent to deliver effective services within a tight fiscal environment.

and development of a long awaited, contemporary Workers’ Compensation model for police officers. Finally, I would like to take this opportunity to express my appreciation for the professionalism and dedication of my entire workforce. Whilst I appreciate that the WA Police Force faces many challenges and some of our goals are ambitious, I am confident that we will continue to increase our capabilities and become an exceptional police force for our community.

Chris Dawson APM Commissioner of Police

COMMISSIONER’S FOREWORD

organisations such as PCYC, Whitelion Youth Agency, Save the Children Australia, the Breakaway Aboriginal Corporation and the Armadale Youth Intervention Partnership Project are valued and effective in implementing youth diversionary programs for young people. I share with our Minister, the Hon. Michelle Roberts MLA, a passion for supporting strong and more effective crime prevention programs.

In the year ahead, we will aim to improve police services through the provision of a Digital Policing Program, equipping officers with improved body armour and body worn cameras. We are actively working with the State Government to explore opportunities to recognise police officers medically retired due to a work related illness or injury under Section 8 (Loss of Confidence) provision of the Police Act 1892, and towards the design

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EXECUTIVE SUMMARY

EXECUTIVE SUMMARY The WA Police Force exists to provide trusted and valued policing services for all Western Australians. Our vision is to be an exceptional Police Force for our community. The agency is responsible for serving the world’s largest single police jurisdiction covering 2.5 million square kilometres, with a structure comprising two regions, 15 districts and more than 200 police facilities. We are committed to enhancing the quality of life and wellbeing of all people throughout WA. We will: • Uphold our duty to the community, building confidence and trust • Promote teamwork and value the contribution of all • Demonstrate integrity at all times across the organisation and in the community • Act with care, recognising the impact we have on others. We acknowledge the traditional custodians throughout Western Australia and their continuing connection to the land, waters and community. We pay our respects to all members of the Aboriginal communities and their cultures, and to Elders both past and present. We also recognise Aboriginal people’s current and emerging leaders’ contribution to this country and to the WA Police Force, as we work together from a shared past to a united future. We will continue to build strong partnerships with

Aboriginal and other diverse communities to better understand culture and address the issues and impediments they face in today’s environment. We will continue to face significant challenges now and in the future and remain committed to providing robust defensible policing services underpinned by three policing pillars: • Enforce the Law • Prevent Crime • Manage and Coordinate Emergencies. The key priorities are to: • Contribute to preventing and combatting family violence • Disrupt organised crime networks in WA and reduce the supply of illicit drugs with a focus on meth • Reduce youth offending • Reduce Aboriginal offending and victimisation • Enforce traffic laws and support road safety initiatives • Provide critical incident management, emergency prevention and preparedness. The new strategic direction and key priorities will allow the WA Police Force to effectively deliver on key focus areas introduced by the Commissioner of Police, Chris Dawson APM. Significant structural

changes have also been implemented to support the delivery of policing activities.

METROPOLITAN RESTRUCTURE The agency has increased the number of districts to 15 with the creation of four additional districts in the metropolitan area. Further measures will be implemented in the coming months to deliver a new Central Regional Operations Group at Warwick and changes to the State Operations Control Centre structure. Changes to date have resulted in significant benefits for the agency and the community, including a larger police presence in entertainment precincts, a focus on servicing local community needs, increased capacity of Family Violence Teams and support to all 15 policing districts across the state. We will continue to be adaptable to the changing needs of our community and improve our services in line with the needs of the people of Western Australia and our visitors. The Commissioner of Police recently approved the roll-out of body-worn cameras, an initiative currently under a proposed Digital Policing Program of Works. The program presents opportunities to deliver mobility initiatives in a long-term phased approach that includes real-time mobile tasking, enhanced search tools, system consolidation, self-service options and advanced biometrics, all of which will improve efficiency and effectiveness.

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Aboriginal prisoners represented 37 per cent of the WA adult prisoner population, despite accounting for 2.4 per cent of the total Western Australian population. Alcohol and illicit drugs are identified as drivers of criminality and offending in regional communities where Aboriginal people, particularly women, are significantly represented as victims of violence.

The WA Police Force plays a key role in the delivery of the Government’s Stopping Family and Domestic Violence strategy. The agency has implemented specialist family violence units and will continue to develop capability, practices and standards. We will work in partnership with communities and stakeholders to address identified issues.

The WA Police Force is dedicated to playing our part in achieving better results for Aboriginal and Torres Strait Islander Australians. We are implementing initiatives and engaging with Aboriginal communities to build better relationships and work together to address issues and remove barriers to improve the lives of all people within our community. The Aboriginal Cadet Program has welcomed 45 new cadets and we will continue to recruit and deploy more Aboriginal police officers to better reflect the community we serve. In the next 12 months, the agency will develop a WA Police Force Aboriginal Policing Strategy. We will leverage opportunities, partnerships and funding to support Aboriginal programs and continue to design and develop interventions and initiatives to reduce the supply and consumption of alcohol and drugs in Aboriginal communities.

DISRUPT ORGANISED CRIME NETWORKS AND REDUCE THE SUPPLY OF ILLICIT DRUGS WITH A FOCUS ON METHAMPHETAMINE Commissioned artwork of the 2018 Australasian Police & Emergency Services Games, titled “Mandjoogoordap”, meaning ‘meeting place of the heart’ by Bradley Kickett (2018)

CONTRIBUTE TO PREVENTING AND COMBATTING FAMILY VIOLENCE Family violence refers to violence or a threat of violence, by a person to a family member of the person or any other behaviour that coerces, controls or causes fear. There has been a 50 per

It is widely recognised that illicit drugs, particularly amphetamines such as meth causes disproportionate community harm. The emergence of methamphetamine (meth) is putting enormous stress on families and the community as a whole including services such as policing and health.

EXECUTIVE SUMMARY

cent increase in family violence incident reports from 2009-10 to 2016-17, with over representation in Aboriginal communities. Substance abuse is a contributing factor and there is a strong link between family violence and youth offending.

REDUCE ABORIGINAL OFFENDING AND VICTIMISATION

The Government’s Methamphetamine Action Plan has enabled the WA Police Force to strengthen its enforcement capabilities by funding dedicated resources to disrupt the supply chain and alleviate the harm caused.

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EXECUTIVE SUMMARY

A Meth Taskforce was established in June 2017. As at April 2018, the Taskforce had deconstructed 15 clandestine drug laboratories and seized 80.5kg of meth, contributing to the total of 1.56 tonnes of meth seizures in the year. The WA Police Force will develop a WA Police Force Drug Strategy and continue to target criminal networks and implement initiatives to further reduce meth related harm in the community.

REDUCE YOUTH OFFENDING There is a strong link between youth offending and adverse home circumstances such as exposure to family violence, alcohol/drug use and crime for our youth under 18 years of age. Foetal Alcohol Syndrome is considered a prominent contributing factor to youth crime, incarceration of youth and suicides. We intend to enhance our capability to influence youth at risk by developing methodologies to enable early identification and referral of youth at risk of continued offending. We will continue to strengthen partnerships and leverage opportunities to support programs and improve the lives of our youth, including through the Target 120 initiative.

ENFORCEMENT OF TRAFFIC LAWS AND ROAD SAFETY INITIATIVES Western Australia has more road crash fatalities per capita than the national fatality rate. Approximately 30 per cent of crashes causing death or serious injury are attributed to risk taking behaviour, whilst 70 per cent are caused by human error or momentary inattention.

ENFORCE CRITICAL INCIDENT MANAGEMENT, EMERGENCY PREVENTION AND PREPAREDNESS There have been five classified onshore terrorist attacks and 14 counter-terrorism disruptions since September 2014 in the eastern states. The National Terrorism Threat for Australia remains at â&#x20AC;&#x2DC;probableâ&#x20AC;&#x2122;. Numerous incidents, both on domestic and international fronts, involve lone wolf, simple attack methodologies and although not all incidents are attributable to ideological extremism, they are expected to increase. The WA Police Force will continue to build and foster a culture of security whilst developing and enhancing collaborative relationships with partner agencies. We will strengthen community engagement and improve our capability and capacity to respond to threats and incidents. Amendments to the Terrorism (Extraordinary) Powers Act 2015 increased police powers to respond to terrorist incidents.

The WA Police Force is striving to reduce the road toll by continuing enforcement to deter speeding and decrease the prevalence of mobile phone use whilst driving, as well as driving under the influence of drugs or alcohol. We will maintain focus on causal factors of road trauma, particularly in Regional WA and achieve random breath and drug sampling targets.

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OVERVIEW OF THE AGENCY

AGENCY AT A GLANCE

NUMBER

PUB

OF LIC CALLS

TO 000

609, 850

53,620 CRIME

NUMBER OF CONTACTS TO

STOPPERS

$1.531B BUDGET

NUMBER OF

CALLS TO

2 POLICING OUTCOMES:

131 444

3,252 14.5%

NUMBER OF

C O N T R I B U T E

ONLINE

TRAFFIC COMPLAINT FORMS (REPORT A HOON)

TO COMMUNITY SAFETY & SECURITY AND

TO IMPROVE COORDINATION & COMMUNITY AWARENESS OF ROAD SAFETY

IN WESTERN AUSTRALIA

166

THE PERCENTAGE DECREASE OF VEHICLES EXCEEDING THE SPEED LIMIT SINCE 2015-16 (d)

NUMBER OF

FATALITIES

ON WESTERN AUSTRALIAN ROADS

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16.4% THE PERCENTAGE OF

OFFENDERS CLASSIFIED AS YOUTHS

(d) (f)

168.2% 6,808 POLICE OFFICERS

(a)

LARGEST SINGLE

POLICE JURISDICTION

IN THE WORLD

2,093 POLICE STAFF

TOTAL WEIGHT

1.56 TONNES

DRU G DET OFFENCES ECTED IN THE LAS T 12 MONTHS (d)

METH SEIZURES

7,592 NUMBER OF

FAMILY VIOLENCE RESTRAINING ORDERS ISSUED (d)

OVERVIEW OF THE AGENCY

THE PERCENTAGE INCREASE OF METH ARRESTS (c)(d)(e)

32,585

(a) (b)

COVERING

2.5M SQ KM

Notes:

(a) Personnel figures are based on headcount, which includes employees on leave without pay, as at 30 June 2018 (not full-time equivalent (FTE) staff). (b) Police Staff includes Public Service Officers and Wages employees, but does not include Crossing Guards. (c) Refers to the difference between the periods of 01-07-2013 to 30-06-2014 and 01-07-2017 to 30-06-2018. (d) Figures are provisional and subject to revision (e) Methamphetamine arrest is determined based on the offence description in the Prosecution application containing the text “methamphetamine” or “methylamphetamine”. Offence descriptions which are drug related/unspecific are not represented in this figure. (f) A youth offender is determined based on the offenders age at the time of the offence being between 10 to 17 years old inclusive.

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ORGANISATIONAL STRUCTURE OVERVIEW OF THE AGENCY

As at 30 June 2018

COMMISSIONER OF POLICE

Chris Dawson APM

ASSISTANT COMMISSIONER PROFESSIONAL STANDARDS

DIRECTOR MEDIA AND CORPORATE COMMUNICATIONS

COMMISSIONER ROAD SAFETY COMMSISSION

Nicholas Anticich APM

Howard Gretton

Iain Cameron (acting)

EXECUTIVE DIRECTOR

Frank Pasquale CHIEF FINANCIAL OFFICER FINANCE

DEPUTY COMMISSIONER SPECIALIST SERVICES

DEPUTY COMMISSIONER OPERATIONS

Stephen Brown APM

Gary Dreibergs APM

ASSISTANT COMMISSIONER STATE CRIME

Santa Cardenia

Gary Budge APM

DIRECTOR HUMAN SERVICES

ASSISTANT COMMISSIONER INTELLIGENCE

Renae Lavell

Col Blanch

DIRECTOR ASSET MANAGEMENT

ASSISTANT COMMISSIONER JUDICIAL SERVICES

Sonja Cox (acting)

Kylie Whiteley APM

CHIEF INFORMATION OFFICER BUSINESS INFORMATION SYSTEMS

Paul Steel APM

Craig Ward APM DIRECTOR OF CRIMINOLOGY

Dr. Geoff Barnes

ASSISTANT COMMISSIONER REGIONAL WESTERN AUSTRALIA

Murray Smalpage APM COMMANDER STATE CONTROL CENTRE

Paul Dallimore APM (acting)

ASSISTANT COMMISSIONER SPECIALIST AND SUPPORT SERVICES

Andrew Cann (acting)

Paul Zanetti APM

DIRECTOR POLICY AND LEGISLATION

ASSISTANT COMMISSIONER PEOPLE CAPABILITY

Dr. Kristy Edmonds

ASSISTANT COMMISSIONER METROPOLITAN REGION

ASSISTANT COMMISSIONER CAPABILITY AND COORDINATION

Kellie Properjohn APM

Note: The organisational chart reports substantive appointments and where a position is vacant, the individual acting in the role at 30 June 2018.

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The Police Department was established under the provisions of the Public Service Act 1904 on 16 December 1964. On 1 July 1997, under the authority of sub-section 35(d) of the Public Sector Management Act 1994, the name of the Department was changed to the Police Service.

• Criminal Investigation (Identifying People) Act 2002

The individual entities the Police Service and the Western Australia Police Force (established under the Police Act 1892) combined are known as the Western Australia Police Force (WA Police Force). The WA Police Force / Road Safety Commission administer the following legislation:

• Misuse of Drugs Act 1981

• Telecommunications (Interception and Access) Western Australia Act 1996

• Pawnbrokers and Second-hand Dealers Act 1994

• Terrorism (Extraordinary Powers) Act 2005

• Police Act 1892

• Terrorism (Preventative Detention) Act 2006

• Australian Crime Commission (Western Australia) Act 2004

• Police (Medical and Other Expenses for Former Officers) Act 2008

• Community Protection (Offender Reporting) Act 2004

• Protective Custody Act 2000

• Firearms Act 1973 • Graffiti Vandalism Act 2016 • Mandatory Testing (Infectious Diseases) Act 2014

• Police Assistance Compensation Act 1964

• Road Safety Council Act 2002 • Road Traffic Act 1974 • Security and Related Activities (Control) Act 1996 • Surveillance Devices Act 1998

• Weapons Act 1999 • Witness Protection (Western Australia) Act 1996

• Public Order in Streets Act 1984

• Criminal and Found Property Disposal Act 2006 • Criminal Investigation Act 2006 • Criminal Investigation (Covert Powers) Act 2012

RESPONSIBLE MINISTER

OVERVIEW OF THE AGENCY

ENABLING LEGISLATION

The Hon. Michelle Roberts, MLA, Minister for Police; Road Safety

MISSION To provide trusted and valued policing for Western Australia 13 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

OVERVIEW OF THE AGENCY

OUTCOME BASED MANAGEMENT FRAMEWORK The WA Police Force operates under the WA Government Outcome Based Management (OBM) Framework. The Machinery of Government initiative to amalgamate the Road Safety Commission with the WA Police Force took effect on 1 July 2017, and the WA Police Force OBM framework has been expanded to include the additional outcome of ‘Improve coordination and community awareness of road safety in Western Australia’. This outcome is achieved through ‘Service 4: Road Safety Commission’. In addition, the Government Goal of ‘Results Based Service Delivery: Greater focus on achieving results in key service delivery areas for the benefit of all Western Australians’ was changed to ‘Strong Communities: Safe communities and supported families’. The WA Police Force outcomes and services are summarised in the table below. Government Goal Strong Communities: Safe communities and supported families

Outcomes (What we sought to achieve) Outcome 1: Contribute to community safety and security

The services we provided Service 1: Metropolitan policing services Service 2: Regional and remote policing services Service 3: Specialist policing services

Service 4: Outcome 2: Improve coordination and community awareness of road safety in Western Australia

Road Safety Commission

SHARED RESPONSIBILITIES WITH OTHER AGENCIES A core value for the WA Police Force is to work in partnership with others to enhance the safety and security of the state. The agency collaborates with federal, state and local government agencies, not-for-profit and community organisations and the private sector to contribute to better outcomes for the Western Australian community.

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AGENCY PERFORMANCE

REPORT ON OPERATIONS The WA Police Force Strategic Direction was introduced in April 2018 and outlines three pillars of policing: Enforce the Law; Prevent Crime; and Manage and Coordinate Emergencies. Within these three pillars we have identified particular areas of focus, our Command Intent, towards which we will apply sustained effort to address endemic societal issues creating constant demand for our services. The Strategic Direction sets the foundation for the agency to strive to be an exceptional police force for the WA community, and forms the basis for our existing and future agency reports on operations.

The agency is faced with unique and diverse challenges influencing the delivery of police services. In the current climate of economic austerity, the agency needs to work smarter and more collaboratively to fulfil our role in addressing the range of complex and multi-faceted societal issues significantly impacting the WA community. We will be persistent in our pursuit of criminal elements and will continue to target the underlying factors leading to offending behaviour. We fully understand there are no quick fixes for complex issues such as alcohol and illicit drug abuse, reducing Aboriginal victimisation and offending, family violence, and youth offending. Police alone

cannot solve these intractable issues. A coordinated, controlled response is required to encourage problem solving and foster local issue management to reduce the impact such societal issues have on our community. We are committed to engaging and working collaboratively with community groups, and partnering with other agencies to achieve effective, enduring and sustainable solutions. We must optimise our organisational effectiveness to appropriately furnish, inform and support our people and ensure we build the capability to perform to a high standard. We are committed to strong values, a positive inclusive workforce, and good ethical standards and practices.

C4 Command – a clear intent on what we should focus Control – the activities and processes in place to direct resources to achieving the intent Coordination – of capabilities across portfolios and districts to deliver results Communication – our agreed processes and procedures for communicating how we are planning, tracking and monitoring progress

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OUR CURRENT C4 COMMAND INTENT IS: • Reduce Aboriginal offending and victimisation • Disrupt organised crime networks in WA and reduce the supply of illicit drugs with a focus on meth

AGENCY PERFORMANCE

The new C4 (Command, Control, Coordination and Communication) tasking and coordination mechanism outlines the areas of focus across each command level, and provides the mechanism through which the strategic priorities are translated into tangible focus areas which cascade into tasks for the frontline. C4 enables us to target the underlying factors leading to offending behaviour without replacing or detracting from our day-to-day operations.

• Contribute to preventing and combatting family violence • Reduce youth offending • Enforce traffic laws and road safety initiatives • Critical incident management, emergency prevention and preparedness

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AGENCY PERFORMANCE

ENFORCE THE LAW The WA Police Force is unrelenting in its pursuit of criminals who break the law, particularly those who prey on the vulnerable, are violent in the home or on the street, who traffic methamphetamine (meth)1 and other illicit drugs, and those who do not observe the law on our roads.

FOCUS ON METH The WA Police Force continues to enforce the law in apprehending those profiting from the supply and sale of all illicit drugs in our community. In response to the increasing prevalence of meth, WA Police

Force has increased its enforcement efforts through dedicated targeting of meth in investigative operations and intelligence gathering to reduce the devastating effect meth has on communities within WA. Outcomes of these strategies have resulted in the seizure of meth, arrest and prosecution of those responsible for its distribution, and the confiscation of assets identified through proceeds of crime legislation. Disruption and seizures (drugs and proceeds of crime) through the MEAP and a significant growth in intelligence information

continues to inform the WA Police Force of the criminal environment responsible for the international and national illicit supply chain of meth into Western Australia. Interagency communications, investigations and increased intelligence have informed a new Meth Action Plan 2017-21 (MAP) further strengthening our enforcement strategies and information gathering efforts. In 2017, the Government provided WA Police Force with an additional $83.5 million for the Meth Border Force initiative to support our continued investigative strategies and MAP 2017-21. With this government support the

NATIONAL TREND REPORTING RELATING TO WESTERN AUSTRALIA The Australian Criminal Intelligence Commission (ACIC) National Wastewater Drug Monitoring Program1, reports that WA has the highest regional average consumption and the second highest metropolitan consumption of meth in Australia. Additionally, statistics from the Australian Institution of Criminologyâ&#x20AC;&#x2122;s Drug Use Monitoring in Australia research program revealed 59 per cent of Perth Watch House detainees tested positive to meth via urinalysis in the first quarter of 2018. These results remain unchanged with similar level results to the same period tested in 2016. Research conducted by the Australian Institute of Criminology has shown meth users are more likely to commit property, robbery, and weapon offences compared to users of other drugs. This relationship between drug use and criminal behaviour has significant implications for the WA Police Force in relation to officer, detainee and overall community safety and security. 1

The National Wastewater Drug Monitoring Program utilises wastewater analysis to measure drug use in the Australian population.

Note: 1 For the purpose of this report the term meth is used for all types of amphetamine-type stimulants and refers to a group of psychostimulant drugs that are related to the parent compound amphetamine and include amphetamine, methylamphetamine and 3,4-methylenedioxymethamphetamine (MDMA) - Australian Criminal Intelligence Commission : IDDR 2015-16.

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Working in partnership with national and international law enforcement agencies continues to deliver enforcement results in WA through the targeting of profits and assets gained from the sale of meth. In 2017-18, more than 1.56 tonnes of meth and approximately $11.26 million dollars in cash was seized or frozen through proceeds of crime legislation. At a local level the Meth Desk, established as a result of the Meth Action Plan, continues to provide a one-stop-shop intelligence service to WA Police Force officers and other key law enforcement stakeholders. The Meth Desk operates 24/7 and provides contemporary intelligence to metropolitan and regional police, predominately focused on the movements of meth dealers around the state, collating and analysing information from partner agencies and community sources. The WA Police Force continues to target suburban drug dealers and dismantle improvised drug manufacturing sites (clandestine laboratories). In 2017-18, the meth teams seized 80.5kg of meth

(at 10 April), charging 506 offenders. In the reporting period the teams located and deconstructed 15 clandestine drug laboratories.

The WA Police Force is working in conjunction with law enforcement partners to combine methodologies and maximise intelligence and enforcement options.

To reduce access to meth obtained via the dark-net, the agency and the Australian Federal Police (AFP) continue the x-ray examination of parcels at Australia Post and private delivery and courier businesses, resulting in seizures and arrests. A new mobile x-ray unit was commissioned in June 2017 increasing our parcel x-ray capacity. In March 2018, the Organised Crime Squad Meth Transport Team, working with AFP, deployed the mobile x-ray unit to scan 100 per cent of luggage arriving into Perth from interstate. As a result, a member of a criminal network operating out of New South Wales was identified, arrested, and a quantity (20kg) of meth prevented from circulation in WA.

A joint operation resulted in the largest seizure of meth in Australian history in December 2017. A total of 1.296 tonnes of meth with a street value of $1.04 billion was seized at Geraldton with nine offenders subsequently charged.

The WA Police Force will continue the fight against the importation of drugs into the state of WA and disrupt the activities of organised criminal networks. We will strengthen our partnerships with national and international law enforcement agencies to further develop our intelligence capabilities that inform our investigative efforts, targeting trafficking routes and identifying and prosecuting those who supply and profit from the sale of illicit drugs.

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WA Police Force is able to direct additional resources and assets to dedicated meth investigations and intelligence collection across the state, and to strengthen our collaboration and interoperability with our national law enforcement and border protection partners.

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OPERATION FORTITUDE In June 2018, Goldfields-Esperance police and the Organised Crime Squad Meth Transport Team ran Operation Fortitude, a targeted week long anti-drug operation. The operation targeted offenders dealing meth and other illicit drugs and used information received by local residents in response to the ‘Action Against Ice’ campaign. A series of search warrants were carried out in Kalgoorlie-Boulder and Coolgardie in addition to vehicle search checkpoints on roads in Coolgardie, Mullingar and Yilkari, and two illuminated signboards in high traffic areas around Kalgoorlie. The search warrants resulted in three people being charged with multiple drug-related offences and seized items including hydroponic cannabis-growing equipment, cannabis plants, a significant quantity of dried cannabis, an imitation firearm, 800 rounds of ammunition, and cash and gold. During the operation over 800 vehicles were stopped and a further six people were charged with drug possession offences after meth and cannabis were seized.

TRAFFIC ENFORCEMENT The WA Police Force continues to focus traffic enforcement effort on driver behaviour attributed to fatal and serious injury crashes on WA roads, including the investment in partnerships with key road safety organisations to positively influence driver behaviour. Visible and mobile enforcement strategies, together with covert and targeted activities, are continually reviewed to assess the effectiveness of resources and the impact they have on reducing road trauma. In 2017, there were 241 fatal and serious injury road crashes recorded by the WA Police Force. Of the total fatal and serious injury crashes, 53 per cent occurred in Regional WA.

Speeding, impaired driving (alcohol and/ or drug), inattention, lack of restraint/ helmet use, careless/reckless driving and no authority to drive offences have been identified as prominent factors in road trauma events, and are categorised by the WA Police Force as Category A offences. The agency aims to apply 90 percent of traffic enforcement effort to Category A offences. In 2017-18 we have exceeded this commitment by conducting a total of 36,500 roadside drug tests, 1.8M breath tests and 42,000 hours of mobile speed camera enforcement. Expansion of crash blood testing commenced in March 2017, increasing the agency’s capacity to test drivers in serious crashes. A total of 426 crash blood tests were conducted between July 2017 and June 2018 (358 serious and 68 fatal). The tests identified a number of

drivers who were not considered culpable drivers, but who returned a positive result to alcohol and/or drugs whilst driving. The capability and capacity of traffic enforcement was enhanced through an increase in regional and metropolitan mobile speed camera hours, fixed camera sites on the freeway and the expansion of red light cameras. Other strategies employed through the year included greater concentration on recidivist offenders through targeted taskforce operations, covert cameras and mixed road policing enforcement activities. A modification to the agency’s mobile speed camera operational deployment model provided more agility in mobile camera placement and an increased presence in Regional WA.

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The Regional Enforcement Unit (REU) commenced operations in January 2018 to continue increased traffic enforcement in regional areas, providing increased patrol and enforcement capability on highrisk regional roads. The majority of REU patrols are within the 400km arc outside the metropolitan area where the majority of regional crashes occur. A program is currently under development to extend patrols beyond the 400km zone and will consist of three-day and up to two-week deployments into Regional WA. WA Police Force with the Road Safety Commission, continues to have a strong focus on enforcing the road rules and is using behaviour changing campaigns and evidence-based road policing strategies to strengthen standard enforcement responses. These strategies result in the agency being better informed and able to direct highly visible activities towards increased driver awareness of high risk behaviour, leading to improved road use.

The Wheatbelt District has worked in partnership with Main Roads WA and the Department of Transport to conduct several large multi-agency Vehicle Control Points resulting in significant numbers of traffic offenders being detected. The mutlifaceted operation targets drug possession and distribution, safety inspections of heavy haulage trucks and mechanical and roadworthy inspections of passenger and light commercial vehicles.

COMMUNITY SAFETY While we work collaboratively to address the underlying factors leading to offending behaviour, the WA Police Force remains unrelenting in pursuing criminal elements in our community committing offences impacting on community safety and security. Maintaining public order and protecting the community remains a core policing function. The Regional Operations Group (ROG) provides essential tasking support to districts, and response to public order incidents such as protests, demonstrations and Out of Control Gatherings (OOCG),

enabling a rapidly deployable first response to critical incidents. ROG has responsibility for providing trained staff to respond to and effectively manage all public order incidents in the Metropolitan Region and when required, in Regional WA. OOCG remain the most common and visible public order incidents. A review of police attendance at OOCG prompted a change in the way ROG resources are deployed, to provide a more effective service to the districts and the community. As a result of the review, a new command structure was established and a ROG Assessment Vehicle (RAV) was introduced, operating during afternoon and evening shifts. The RAV is operated by a sergeant and public order tactical commander who are responsible for the early engagement and assessment of events likely to become incidents. The RAVâ&#x20AC;&#x2122;s implementation and associated command structure, supported by the State Control Centre and district resources, has seen positive results with the closure of some parties before the situation escalates, ultimately reducing the need for additional police attendance, arrests or other police intervention measures.

AGENCY PERFORMANCE

In the period July 2017 to early January 2018 a targeted traffic operation was conducted state-wide, complementing routine traffic enforcement. The operation used a combination of high visibility vehicle patrols, Breath and Drug bus operations and mobile speed camera deployments, and involved officers and staff from across Regional WA and State Traffic Command. The heightened enforcement on regional roads focussed on speed, impaired driving, distracted drivers and those not wearing seatbelts or helmets. During the operation 92,773 breath/drug tests were conducted, 384 charges laid and 11,077 infringements issued.

Operation Zagros commenced by Bunbury Detectives in July 2017, established to target the sale and supply of illicit drugs in Manjimup, after increased community concern about drugs in the area. Over a six-month period, a number of strategies resulted in the collection of intelligence and the identification of several persons of interest (POI). In December 2017, Bunbury

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AGENCY PERFORMANCE

Detectives executed a search warrant at a residence, where police located and seized meth, cannabis, an unlicensed semiautomatic rifle with a silencer, and more than $20,000 in cash. One person was charged with six offences in this instance. As the result of subsequent investigations, in January 2018 Bunbury Detectives, Manjimup Police, Organised Crime Squad, Police Canine Unit, together with police officers from across the South West District, executed 14 search warrants in the Manjimup area. The outcome was 12 people charged with a total of 58 offences including the possession, sale and offer to supply illicit drugs. During the past 12 months, Wanneroo Police have partnered with Community Engagement Division and Evidence Based Policing Division to test the effectiveness of a targeted strategy to reduce the likelihood of repeat burglaries. It was identified that in the area there is an increased risk of repeat burglaries in nearby homes occurring within five days of an initial premise being targeted. Analysis of the data also indicated an increased chance of repeat burglaries at the same dwelling within the following year. This strategy involved distribution of an information pack to burglary victims and neighbouring properties within 48 hours of the incident. The pack included a letter from the local police Officer-in-Charge advising residents of the nearby burglary, along with a Burglar Alert pamphlet offering situational crime-prevention techniques such as:

• Target hardening (e.g. additional locks, gates, fencing) • Extended guardianship (e.g. internal lights left on, vehicles in driveway) • Environmental changes (e.g. security lighting, trimming foliage). The pack also contained advice about contacting Crime Stoppers and the Police Assistance Centre to report suspicious activity and information on how to conduct a home-security audit. The results of the initiative saw repeat burglaries in nearby premises cease, contributing to an overall reduction in burglary offences in the area. Operation Silverdrift was initiated in July 2017 to support the centralisation of investigations into cannabis grow houses throughout the state. These houses are predominately operated by

crime syndicates, with interstate and international links, who rent properties and install hydroponic equipment to cultivate cannabis plants, often bypassing electrical and water systems and resulting in significant damage to the property. Partnerships between government and law enforcement agencies contributed to a significant reduction of grow house activity. Since its inception Operation Silverdrift has achieved the following results: Cannabis plants seized Cannabis seized (kg) Arrests Charges Charges (other) Warrants executed Cash seized Assets/cash frozen

11,781 5,357 57 96 67 107 $564,900 $8.4M

Child sexual abuse in the Pilbara is a critical issue affecting the overall health and wellbeing of the community. The WA Police Force continues to work with key agencies in the Pilbara to address the causal factors, identify those most vulnerable and aid in the recovery of victims from abuse. As a result of an investigation into child abuse in the West Pilbara in 2016 the WA Police Force and Department of Communities, working with other agencies, developed a whole of government approach to address the continuous cycle of abuse and the prevalence of child abuse in the area. The resulting West Pilbara Plan is a sustainable, multi-faceted model with a primary focus on the welfare of

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Further analysis and consultation between the WA Police Force and Department of Communities identified that a joint agency response team, working from the same location would further improve the model, creating greater synergies and better outcomes for the victims of child sexual abuse. The Pilbara Joint Response Team (PJRT) commenced in early 2018 and is co-located within the Pilbara District Police Complex. Staff from Department of Communities

operate out of the same building on a full time basis and work closely with Karratha Detectives. This joint response is producing consistent and positive outcomes, reducing community harm, protecting vulnerable members of the Pilbara community and ensuring a sustainable pathway for the therapeutic recovery of victims and their families. The national Firearms Amnesty ended on 1 October 2017. During the two-month amnesty period a total of 51,461 firearms were surrendered nationally, 1,200 of which were surrendered to police in WA. Surrendered items throughout the state included rifles, handguns and more than

65,000 rounds of ammunition. The WA Police Force continues to encourage the public to hand in any found or unlicensed firearms, and work with licensed firearm owners and dealers to ensure the safe storage and legal use of firearms in the community.

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vulnerable children in the community and is under the carriage of the Department of Communities.

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AGENCY PERFORMANCE

PREVENT CRIME The WA Police Force has adopted a multifaceted approach to deter offending, and reduce or remove the facilitating factors of crime. Each of these elements form core components of our strategic focus on reducing Aboriginal victimisation and offending, reducing youth offending and contribute to the prevention of family violence. Collaboration with partner agencies, utilising data holdings and applying specialist skills to complement traditional policing activities will be the key to success in these areas.

REDUCING ABORIGINAL VICTIMISATION AND OFFENDING The WA Police Force is continuing to increase diversity and cultural awareness to better equip officers to engage with the community and inform internal policies and strategies. Our primary focus is to work with Aboriginal communities to improve understanding and enhance our interaction with Aboriginal people. Through improved community engagement we can build strong relationships with Aboriginal communities to work together and tackle the issues influencing offending behaviour and victimisation. During the 2018 NAIDOC week (National Aborigines and Islanders Day Observance Committee), the Commissioner of Police apologised to Aboriginal people in Western Australia acknowledging the devastating impact of past actions by police on Aboriginal communities. The

agency is resolute in seeking to address these issues, aiming to reduce the overrepresentation of Aboriginal victimisation rates and offenders, particularly among Aboriginal women. The agency will establish a new centralised division to provide advocacy and engagement across police activities affecting Aboriginal people. The division will work towards ensuring the agency understands and responds to the views and interests of Aboriginal people, building better relationships, partnerships and trust to improve community confidence. The new division will drive greater cooperation and communication with Aboriginal organisations and Aboriginal Elders, increasing our understanding of how we can best support Aboriginal communities. We will increase our capability through improved cultural competence and engagement, work with Aboriginal people to develop a WA Police Force Reconciliation Action Plan and build stronger partnerships to proactively support Aboriginal families at risk. We will develop and support interventions and initiatives to reduce the supply and consumption of alcohol and drugs in communities, leveraging opportunities, partnerships and funding arrangements to support Aboriginal programs, as we continue to review our diversionary and discretionary options and practices to divert Aboriginal youth from the justice system.

As a visible and symbolic recognition of our respect and commitment, the Aboriginal and Torres Strait Islander flags are now flown alongside the National, State and WA Police Force flags at Police Headquarters, as well as a number of police stations throughout the state. Additional flag poles will be progressively added to our buildings in the time ahead. A total of 45 cadets have joined the Aboriginal Cadet Program and earlier this year, five Aboriginal Cadet Graduates became sworn police officers. Their cultural connections will help improve how we deliver services to Aboriginal communities and continue to bridge the gap between Aboriginal people and the judicial system. The Warakurna Multi-Functional Police Facility located near the Western Australian and Northern Territory border is an entirely Aboriginal-run police station and the relationships fostered by its officers are having a positive impact on police / community relationships. The WA Police Force has established an employee network for the 1.9 per cent of employees who identify as Aboriginal Australians. The Aboriginal Police Employee Network was created to engage staff and better understand issues and impediments in the workplace adversely impacting on the careers of Aboriginal and Torres Strait Islander employees. The network also provides support, advice and mentoring to advance Aboriginal leadership within the agency, improve

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Aboriginal prisoners represent 37% of the WA adult prisoner population despite accounting for approximately 2.4% of the Western Australian population. Aboriginal people, particularly women are significantly over-represented as victims of violence. Alcohol and illicit drugs are identified as drivers of criminality and offending in regional communities. Sale of alcohol by unauthorised persons (sly-grogging) is prevalent in liquor restricted communities. The lack of distinct programs and services, absence of judiciary discretion for adults and internal cultural understanding have exacerbated the Aboriginal incarceration rate and repeat victimisation. The WA Police Force is highly committed to improving relationships with Aboriginal communities to enhance agency capability, cultural competence and engagement.

SUPPORTING OUR YOUTH The agency supports a collaborative approach to youth offending aiming to discourage criminal and anti-social behaviour through education and the reduction of factors such as welfare dependency and the illicit use of drugs and alcohol. The approach focuses on working with partners to address societal issues and related risk factors, to inform diversionary tactics to deter young people from entering the justice system.

Specially trained Youth Crime Intervention Officers (YCIOs) engage with priority offenders with particular emphasis on addressing offending behaviour and promoting participation in Youth Crime Intervention Programs. YCIOs establish and maintain partnerships with government and non-government organisations to drive programs and services utilising a multi-government integrated offender management process. YCIOs have close working relationships with Police and Community Youth Centres (PCYC), to ensure relevant prevention and intervention programs are being developed to address the needs of young offenders. These partnerships are essential as a way of moving forward in delivering

tailored initiatives addressing at risk youth across regional and metropolitan WA for the future. Criminal Code Infringement Notices can be issued to young offenders aged 17 years and older for stealing and disorderly conduct offences. This process has provided a successful nonpunitive sanction, delaying or removing young people from the justice system. Work continues to broaden the range of offences to include additional offence types such as trespass, unlawful damage and obstruct police. The agency has supported community driven crime reduction initiatives to engage youth in social, educational and leadership

Offenders under 18 years of age comprised 17% of all offenders, committing 14,200 offences in the past year. There is a strong link between youth offending and adverse home circumstances such as exposure to family violence, alcohol/ drug use and crime. Foetal Alcohol Syndrome is considered a prominent contributing factor to Aboriginal youth crime, incarceration and youth suicide rates. Sexual abuse of children in regional communities is a significant problem, with under-reporting making it more difficult to determine the full impact of this issue. Worldwide research indicates that once a young person enters the justice system they are more likely to re-offend, to the detriment of themselves, their families and the community. Current diversion practices have not resulted in large scale reductions of youth offenders in custody with 44% of youth offences diverted from prosecution. The WA Police Youth Offending Strategy aims to address these issues.

AGENCY PERFORMANCE

cultural competence and engagement, and promote the WA Police Force as an employer of choice for Aboriginal and Torres Strait Islander people.

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activities, provided by established community groups. Examples of these programs include: • Whitelion Deadly Diversions outreach case management program in the Balga, Scarborough and Ballajura areas • Rockingham Operation Jaya, a multiagency advocacy program to deliver holistic response to young people identified as being at risk • New Safe Space Projects in Fremantle, Subiaco and Broome, which provide a supervised safe place for young people to frequent, obtain a meal and engage in social and educational activities • Breakaway Aboriginal Program, a structured life skills program to empower at risk Aboriginal youth and older community members to avoid further contact with police and welfare dependency in Bunbury • Common Goal Soccer Academy in Mirrabooka, continuing engagement to expand their program to incorporate community leadership • Youth Crime Intervention Officers in Mandurah working closely with Jobs South West to deliver a tailored placebased intensive support program targeting priority youth offenders • Armadale Youth Intervention Project, to address the needs of young people aged 10 to 11 years, who live in the South East Metro District and are known to police. Participants undergo intensive case management to reduce offending behaviours and re-engage youth back into educational programs

• WADJAK Northside Aboriginal Community Group to implement an intervention program to engage up to 18 Aboriginal males aged 13 to 17 years old in the Balga and Mirrabooka areas. The WA Police Force will continue to expand and strengthen partnerships with government and non-government agencies to improve engagement and early identification of youth at risk, supporting the Government’s Target 120 initiative, and encouraging diversionary opportunities and programs.

DIVERSE COMMUNTIES The WA Police Force recognises cultural diversity as an enriching and fundamental feature of our society, and is committed to providing effective police services that are inclusive, accessible, recognises cultural difference and is equally responsive to all communities of Western Australia’s population. The agency engages with the new and emerging “Culturally and Linguistically Diverse” (CaLD) communities, to maintain social cohesion, foster harmony and build resilience through active targeted education and awareness initiatives, to reduce crime and victimisation, while providing support to frontline services. Prioritised engagement is undertaken with those specific CaLD community groups identified as most at risk, creating the greatest demand on the agency and state resources. The WA Police Force Community Engagement Division maintains effective relationships with the largest and most

at risk sections of the CaLD community, and actively seeks to enhance and refine police services in support of that cohort. The three predominant new and emerging community groups are African, Middle Eastern and Asian. WA Police Force also engages and assists the existing large multicultural communities, such as Chinese, Vietnamese, Indian, Pakistani, providing support and reassurance in times of crisis or demand.

REDUCING FAMILY VIOLENCE The Family Violence Division is responsible for delivering national and state initiatives, including the National Domestic Violence Order Scheme, the criminalisation of breaches of Personal Protection Injunctions, and the National Outcome Standards for Perpetrator Intervention. Partnerships with external stakeholders streamline judicial processes and work collaboratively to prevent family violence and reduce re-offending. The agency has developed a more effective response and an integrated service delivery model to support metropolitan family violence teams, including multi-agency coordination and information sharing. The number of officers assigned to family violence teams has also been increased as part of the metropolitan restructure. The WA Police Force has introduced mandatory family violence training courses to enhance officers’ understanding of the 2017 legislative amendments to the Restraining Orders Act 1997. Changes in the legislation led to a revised internal

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- Joe Tuazama Executive President, Organisation of African Communities

has been established to target intimate partner offenders who have offended against multiple victims and children. Nationally, the agency engages with other police jurisdictions to deliver improved services and outcomes including the connection between family violence and elder abuse, building a greater understanding of the spectrum of family violence. The agency is aligned with national family violence initiatives such as: • National Domestic Violence Order Scheme and associated information sharing systems • Development of an Elder Abuse National Plan • Ongoing contribution to the National Outcome Standards for Perpetrator Interventions • Continued work towards improving the family law system by criminalising Personal Protection Injunctions issued by the Family Court.

code of practice, informing initial police actions, risk identification methods, when to issue police orders and restraining orders and referring cases to third parties. The Family Violence Division has commissioned research to identify trends in family violence and develop strategies to address those trends. In addition, a Family Violence Special Case Team

The WA Police Force has recorded a 50% increase in family violence incident reports from 2009-10 to 2016-17, with an over-representation in Aboriginal communities. Substance abuse is an exacerbating factor towards family violence across all community groups and there is a strong link between family violence and youth offending.

PARTNERING TO SUPPORT MENTAL HEALTH A recent two-year Mental Health CoResponse (MHCR) trial was conducted as a result of an increased demand on police to attend and manage incidents that involved a mental health element. Incidents often resulted in the individual ending up in the judicial system when a more supportive intervention may have been effective and appropriate. The MHCR trial was co-funded by the WA Police Force and the Mental Health Commission and involved mental health practitioners co-locating with police at the Police Operations Centre, the Perth Watch House and with two mobile teams operating in north and south metropolitan districts. Access to mental health assessments, treatment and support for people in mental health distress incidents resulted in reduced injury to police and the individual experiencing a mental health crisis. In addition to reduced recidivism, police also noted an increase in consumer, victim, carer, advocate, and legal professional satisfaction with police management of these incidents.

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“WA Police’s continuous engagement with our community leaders, members, and youth has created great relationships between the African Community in WA and the Police. Over the past few years, OAC and Police have been engaging at different levels, and discussing strategies for building mutual trust and understanding between both groups”.

Co-response services continue to be delivered and the WA Police Force and the Mental Health Commission are preparing a submission for Government.

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COMMISSIONER’S APOLOGY AGENCY PERFORMANCE

In a speech to celebrate NAIDOC week 2018, Police Commissioner Dawson apologised to Aboriginal people in Western Australia, acknowledging the devastating impact of past actions by police. Kiya wanjoo Whadjuk Noongar boodjar. Hello and welcome to Whadjuk Noongar country and the headquarters of the Western Australia Police Force. I acknowledge the Whadjuk Noongar People as the original custodians of the land on which we meet, and in the context of this important week - NAIDOC week – the theme ‘Because of Her, We Can’, the ‘Her’ is represented by ‘mother earth’ on which we stand, as depicted in red on the Aboriginal flag. In light of ‘Because of Her, We Can’, and in building on this year’s theme for Reconciliation Week, ‘Don’t Keep History a Mystery’, I have considered this broader context alongside aspects of our own policing history for today’s speech. Some of the comments I’ll be making shortly are confronting and may make some people feel uncomfortable, but I understand that truth-telling is an important part of enabling and facilitating change. And so, today, on behalf of the Western Australia Police Force, I would like to say sorry to Aboriginal and Torres Strait Islander peoples for our participation in past wrongful actions that have caused immeasurable pain and suffering.

As the legislated protectors of Aboriginal people, police played a significant role in contributing to a traumatic history, which continues to reverberate today. An example of that history, police officers were tasked with removing children from their parents – part of the trauma that contributed to what we now know as ‘the Stolen Generation’. I accept that previous laws, practices and policies deeply affected the lives of Aboriginal people, and that police involvement in historical events has led to mistrust in law enforcement and the damaging of our relationship. The forceful removal of Aboriginal and Torres Strait Islander children from their families and their communities; the displacement of mothers and their children, sisters, fathers and brothers – the loss of family and resulting destruction of culture, has had grave impacts. In addition, land dispossession, violence, racism, incarceration and deaths in custody have occurred through a history of conflict with Aboriginal people and police. The intergenerational impacts of this suffering continue to impact the welfare of Aboriginal people who are overrepresented in our justice system today.

We cannot change the past but we can learn from it. We can make amends and ensure mistakes are not repeated. From this day forward, and in my time as Police Commissioner, I will take steps to heal historical wounds between police and Aboriginal and Torres Strait Islander people. I accept our tumultuous history, acknowledge the devastating impact of our actions and take ownership of being part of the problem. Today I would like to commence a new journey in unison with Aboriginal people towards achieving reconciliation. I am committed to working with Aboriginal people to improve our relationships and foster meaningful and positive change for future generations. I’d like to acknowledge the good work and achievements we have already made together with Aboriginal people, especially in diverting youth from the justice system. But there is more we need to do. As I speak, I know that Aboriginal youth are more likely to appear in our courts than non-Aboriginal youth.

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I am grateful to have two graduates from the program here today; Constable Maddison Ugle and Constable Jacob Collard, who raised the Aboriginal and Torres Strait Islander flags earlier today. The innate cultural understanding of these constables will help bridge a gap between Aboriginal people and the justice system; and this will no doubt be life changing for the community members’ lives these officers will touch. We can already see this in action at the Warakurna Multi-Functional Police Facility near the WA/NT border – which is the first entirely Indigenous-run police station in this state. The relationships built by officers in this area have had a positive impact on the community, and I note a drop in the crime rate in that area has also occurred. I am very pleased Brevet Sergeant Wendy Kelly of the Warakurna Multi-Functional Police Facility was able to join us today and I thank her for her honest and inspiring words. Wendy – you are an excellent role model and a true example of ‘Because of Her, We Can’.

Her officer in charge, Brevet Senior Sergeant Revis Ryder is unable to be with us today as he is in Warakurna, policing the lands. But, despite these positive actions, we still have a long way to go. Police are working with Government and communities to implement diverse approaches and opportunities to address and reduce Aboriginal offending and victimisation in our communities. To move forward we must build strong relationships based on trust and respect, which are free of racism and allow for the integration of ‘self-determination’ for Aboriginal people into our practices and strategic direction. Today, in the spirit of reconciliation that the WA Police Force are entering with Aboriginal people, we raised the Aboriginal and Torres Strait Islander flags as a permanent feature at Police Headquarters to symbolise and recognise the important role Aboriginal and Torres Strait Islander people play in Western Australian communities.

The rapport built between police and Aboriginal youth is now so good, a senior elder told me that Aboriginal children are now running towards police as their friend and protector, rather than running away. And I hope that I can rebuild the trust in our police force as one of a beacon of protection and service to all Aboriginal and Torres Strait Islander people. I am optimistic about a more positive future, but today we are deeply sorry. Thank you Commissioner Chris Dawson APM

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Our initiative to improve is our Aboriginal Cadet Program which began in 2016. Since its inception 45 cadets have joined the program and, earlier this year, five Aboriginal Cadet Graduates became sworn police officers.

I am passionate about police working to improve the lives of Aboriginal people through considered consultation and actions that will result in enduring change. My desire for change in the way police and Aboriginal people interact was exemplified by what is happening in recent times in Wyndham.

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AGENCY PERFORMANCE

MANAGING AND COORDINATING EMERGENCIES Domestic and international incidents continue to highlight the need for the WA Police Force to enhance its capability and readiness to respond at times of emergency, natural disaster or incidents of terrorism to ensure the safety of the WA community. We are committed to working collaboratively with the commonwealth, state and territory government agencies and in cooperation with non-government agencies, businesses and the community, to provide a safe and secure environment for all Western Australians. While the agency is well placed to respond to critical incidents, we acknowledge the need to build on our existing capability and remain contemporary in the global climate, and we have implemented new initiatives to enhance our prevention, preparedness and response abilities.

for the foreseeable future. The WA Police Force maintains strong relationships with our national partners, in particular the Australian Federal Police and the Australian Security Intelligence Organisation. Through these partnerships we apply a nationwide approach to national security, counter terrorism intelligence and investigations, and the facilitation of joint counter-terrorism training exercises.

INCREASED RESPONSE CAPABILITY

Police actions are coordinated by highly trained specialist police officers, including the Tactical Response Group who may access powers under the Terrorism (Extraordinary) Powers Act 2015 to take pre-emptive lethal force in a terrorist or suspected terrorist event. A new Capability Development Division has been established to train and exercise police officers at graduated levels of Incident Management response. This includes the delivery of a Cadre of Senior Officer’s Program, training

Australia’s National Terrorism Threat Level is set by the Australian Security Intelligence Organisation (ASIO) and remains “probable”. Australia is viewed as a legitimate target by extremists and credible intelligence indicates individuals or groups continue to possess the intent and capability to conduct a terrorist attack. This includes threats to members of the public and locations where large crowds gather. It is likely this terrorist threat level will persist

senior officers at the ranks of commander and assistant commissioner to take command of counter terrorism operations, major emergency management incidents and situations requiring a planned and coordinated police response.

This year the agency participated in Exercise Outback, a National Counter Terrorism Exercise, designed to test specialist capabilities when responding to acts of terrorism across multiple jurisdictions. This exercise saw the deployment of specialist WA Police Force capabilities into other states to work in partnership to test skills, equipment and coordination of effort.

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The symbolic nature of an attack against a government or authority such as the military, police and security agencies,

elevates the threat to these entities and individuals. In response, the WA Police Force Protective Security Unit has been established to undertake internal protective security for police officers and police assets. Awareness of security practices for police officers both on and off duty, and security at police stations and other police premises has been increased and continues to be reinforced. The Unit assists government and industry partners develop plans to protect

The WA Police Force is the first responder to incidents of accidents, disasters and acts of terrorism. Under the Emergency Management Act 2005 we are the lead agency responsible for the hazard management of road crashes, land searches, marine search and rescue, space re-entry debris, radiation escape from nuclear powered warships and terrorist acts in WA.

critical infrastructure and emergency response to incidents. The WA Police Force will continue to work on strategies with a focus on the diversion of individuals at risk of radicalisation to violent extremism and the rehabilitation of violent extremists. The agency is participating in the nationally funded Countering Violent Extremism Strategy, and is working closely with the Department of the Premier and Cabinet.

AGENCY PERFORMANCE

The agency has also provided additional equipment and training to front line responders to ensure they are well prepared to act immediately and decisively to threats within the community. All operational police officers are required to undertake critical skills training, including firearms and active armed response training.

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AGENCY PERFORMANCE

MAJOR INCIDENTS AND EVENTS A new State Operations Command Centre (SOCC) has been established to enhance state-wide operational capability for centralised coordinated responses to critical incidents. The SOCC enables the agency to rapidly establish an incident management structure for critical incidents and emergencies. It includes a tactical intelligence capability to provide officers with around-the-clock situational awareness and frontline operational support, ensuring frontline officers are equipped with current intelligence to enable safe and effective responses to critical incidents. The new Perth Stadium impacted on the

WA Police Force Metropolitan Region in providing operational policing functions within the stadium and surrounding precinct. Significantly increased crowds put stress on operational capacity particularly during pre and post event movement. To address this, the WA Police Force has worked with government to introduce new legislation to enable event owners and operators to secure police services under a fee for service arrangement. The new policing major events legislation came into effect in January 2018 providing a mechanism to recover costs associated with policing major sporting and entertainment events in Western Australia, and brings the agency in line with other jurisdictions, including New South Wales, Victoria and Queensland. The fee for service arrangement provides appropriate

resourcing of events and ensures day-to-

day police operations are maintained.

32 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

In August 2017, the National Crowded Places Strategy was released and acknowledges the partnership between government and the private sector to better protect crowded places. The Strategy provides all jurisdictions and the private sector with a consistent approach to vulnerability assessment of crowded places. In support of the Strategy, the WA Police Force has conducted Crowded Places Forums to enhance information sharing on threats, providing information to improve security resilience across the community, and establish cooperative networks. While credible intelligence sources indicate the most likely terrorist threat is from extremists acting alone or in small groups, access to basic weapons such as knives,

machetes or vehicles, and homemade explosives manufactured from readily available materials, provides the ability to inflict lethal and indiscriminate attacks on members of the community. These types of attacks, intentionally designed to inflict maximum casualties, are becoming more prevalent in the global environment, especially at major events generally attracting large crowds. The WA Police Force is committed to maintaining community safety and confidence at crowded places and other easily accessible areas which attract large numbers of people. Working with public and private sector stakeholders the agency is applying a robust, responsible and professional, risk-based approach to ensure public safety and confidence at major events.

AGENCY PERFORMANCE

CROWDED PLACES

33 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

AGENCY PERFORMANCE

ORGANISATIONAL CAPABILITY The delivery of police services is underpinned by our people, processes, infrastructure, equipment and technologies. It is important they remain flexible and robust to respond to demand now and into the future. Achieving our strategic priorities will require harnessing and leveraging the existing skills of our workforce, and identifying areas for improvement and innovation so we can remain responsive and adaptive in a changing local, national and international environment.

METROPOLITAN OPERATIONAL RESTRUCTURE In December 2017 the Commissioner of Police announced significant changes to the operational structure of the WA Police Force. The changes included an increase in metropolitan districts from four to eight with each taking the name of the major centre in which they are located to make them more easily identifiable. The restructure also took into consideration growth in the south-east resulting in Armadale becoming a policing district in its own right.

The new structure better aligns districts with already established local government and emergency management boundaries and enables more effective communication and coordination of inter-agency resources. The restructure has resulted in a larger police presence in the Perth and Fremantle entertainment precincts and increased capacity in Family Violence Teams. Patrol/Inquiry Officers have ownership of investigations and are empowered to make decisions at the local level from first response through to final resolution. Police teams now work across the whole subdistrict and have a shared responsibility to support other sub-districts. The restructure has centralised the previous functions of the State Control Centre and District Control Centres creating an enhanced command and control capability under the new State Operations Command Centre (SOCC). Located in the Maylands Police Complex the SOCC provides 24/7 capability across the state, and can accommodate a multi-agency response to critical incidents. As part of the new Intelligence and Command Portfolio

the SOCC has full access to intelligence and communications, facilitating a contemporary command centre. The restructure also included a centralised Regional Operations Group (ROG) enhancing the current operations of the ROGs already operating in the north and south of the metropolitan area. The ROGs provide tasking support to the districts and are the agencyâ&#x20AC;&#x2122;s responders to volatile incidents and out of control gatherings. The Regional WA operational structure remains unchanged. The agency will continue to consider future improvements to the Regional WA operating model in line with our current continuous improvement processes.

34 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

Produced By: GIS / Mapping Unit Western Australia Police Created on: 24/07/2017

WA Police - Metropolitan Region EFFECTIVE AS AT 24/07/2017

Old Metropolitan District Structure 0

4.5

Kilometers

Produced by GIS/Mapping Unit, State Intelligence Division Western Australia Police 27/02/2018

WESTERN AUSTRALIA POLICE FORCE

New Metropolitan District Structure (effective 1 July 2018) METROPOLITAN DISTRICT AND SUBDISTRICT BOUNDARIES

NORTH WEST

AGENCY PERFORMANCE

JOONDALUP

CENTRAL

MIDLAND MIRRABOOKA

PERTH CANNINGTON

FREMANTLE

SOUTH EAST

ARMADALE

SOUTH MANDURAH

Base Data sourced from Landgate © Western Australian Land Information A uthority (Landgate) (LI 865-2016-1)

0 Base Data sourced from Landgate © Western Australian Land Information Authority (Landgate) (LI 961-2018-1)

40 Km

35 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

CORPORATE RESTRUCTURE

AGENCY PERFORMANCE

Three new portfolios have been established: People Capability, State Intelligence and Command, and Capability and Coordination. The People Capability Portfolio is responsible for police officer recruitment, deployment and promotions; and the delivery of training and professional development in line with national best practice. The portfolio is also taking proactive measures to enhance Aboriginal cultural competency including recommendations identified through an independent Cultural Security Audit. The new State Intelligence and Command Portfolio amalgamates previously siloed portfolios: Intelligence, Policing Communications and State Operations Command Centre, and capitalises on their shared synergies. The portfolio works with external intelligence partners in keeping our community safe at the same time as providing critical command information in setting strategic direction within the C4 context, and supporting officers on the frontline with invaluable situational awareness and operational support. The Capability and Coordination Portfolio will provide strategic clarity and alignment of activities within the agency to ensure we focus and deliver on the key projects providing the greatest community and organisational benefit. The portfolio will be forward looking, focussing on initiatives to manage risk and uncertainty, and help to define and deliver the ‘future state’ of

the WA Police Force. Its functions include early identification of changes in the local, national and global environment affecting demand on our services. The portfolio will continually review and evaluate opportunities to deliver flexible services more effectively and efficiently. It will be responsible for informing governance and decision making to optimise resources, developing operational performance frameworks and coordinating major programs and initiatives.

WORKFORCE PLANNING The WA Police Force is dedicated to ensuring policing services are delivered to the highest standard and meet the changing needs of the community. Achieving a workforce representative of the Western Australian population is a priority for the agency. We are working to diversify our workforce with a strong focus on gender equality and Aboriginal employment. The agency is currently progressing towards a new Workforce Plan based on approved Australian Standards that includes a process to identify future capability requirements, increase cost effective measures to training and development initiatives (Demand and Supply Model) and a Workforce Planning Scorecard. The WA Police Force is participating in the Government severance scheme to assist with its Budget repair and drive public sector reform. The Voluntary Targeted Separation Scheme (VTSS) directed towards public servants was a funded Government initiative, introduced in 2017-18.

This initiative provided funding for 48 individual police staff (equivalent to 42 FTE), who had volunteered to receive a severance payment, and the WA Police Force funded an additional 61 police staff voluntary severances (equivalent to 58 FTE) to employees during 2017-18. In May 2018, the Government announced further funding to enable voluntary severances to be offered to 150 police officers. Each severance and its implications will be carefully assessed and only offered in a manner that will not impact frontline capacity as well as ensure that workload can be managed. Importantly, the WA Police Force expects to be back to full sworn strength by the end of 2019. We are working with Government to recognise police officers injured on duty, resulting in an inability to work, who were medically retired under the provision of Section 8 (Loss of Confidence), Police Act 1892. The agency is also working with Government towards the design and development of a contemporary workers’ compensation model for police officers.

ASSETS AND INFRASTRUCTURE Officer safety and welfare are of paramount importance to the WA Police Force. During the year a Body Armour Project was established to identify fit for purpose body armour solutions to improve officer safety and capability. Through this project, the agency will procure and equip officers with the appropriate equipment required to do their jobs and mitigate risk of injury from both edged weapons and ballistic threats.

36 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

The Armadale Courthouse and Police Complex Project represents an $85.8 million capital investment that will deliver a state of the art asset to the City of Armadale by 2022. Delivery of the Complex will provide operational efficiencies to the district of Armadale and improve community safety and enhance justice services. The Government has also funded a new Capel Police Station at a cost of $8 million. The project is expected to be completed in 2020. In December 2017, the Minister for Police announced a $13 million Royalties for Regions Program to replace heating, cooling and ventilation systems in remote Multi-Function Police facilities in Regional WA. This project is scheduled for completion by July 2020. Helicopters provide vital support to police operations and play a crucial role in road safety, by helping to resolve high-speed pursuits quickly and safely. With the support of Government the agency is in the process of replacing the Kawasaki BK117 Police

Helicopter, which is almost 30 years old and is reaching the end of its operational capability. The new helicopter will be equipped with modern technology and systems to provide enhanced safety, reliability and improved operating efficiencies.

EMERGING TECHNOLOGY Our vision is to integrate all our digital capabilities to transform work practices through access to reliable, timely and consistent data and information. This presents opportunities to improve officer safety, provide situational awareness regarding people, places and the circumstances they face on the frontline, reduce errors and improve the effectiveness of frontline policing activities. A key strategy is for the WA Police Force to transition to the Common Use Agreement GovNextâ&#x20AC;&#x201C;ICT that will provide enhanced security, flexibility, scalability and agility required to deliver modern digitally enabled services, aligned to the State ICT Strategy.

integrated with the WA Police Force CAD platform. This solution has improved tasking and coordination of state-wide fire and emergency services and improved personnel and community safety. This collaborative multi-agency approach has resulted in significant Government savings and has paved the way for future joint initiatives. The two agencies are also currently assessing opportunities for a consolidated radio network to optimise future government investment. Similarly, the WA Police Force is also working with partner agencies in the Justice sector to identify opportunities to enhance the exchange of information, streamline systems and reduce duplicated data holdings.

Investment in innovative ICT systems and digital policing capabilities are required to remain contemporary and allow us to better respond and adapt to the evolving crime environment. The agency is working with other government departments to identify suitable technologies and improve information and infrastructure sharing between agencies.

The Digital Policing Program is providing a platform for the agency to reshape the way it delivers police services into the future. The application of emerging digital technology presents opportunities to optimise and consolidate resources, supporting frontline officers with the tools to complete case work and crime reports in the field. The WA Police Force is investing in digital mobility and in the first phase will roll out body worn cameras to frontline officers. A project team is currently working to procure body worn cameras and establish the supporting systems and processes to commission them in early 2019.

In August 2018 the Department of Fire and Emergency Services, in collaboration with the WA Police Force, launched a Computer Aided Dispatch (CAD) solution that is

Social media platforms present an opportunity to highlight the work of police and further our relationship with the community in a joint effort in the

AGENCY PERFORMANCE

The WA Police Force owns 174 properties with a total building replacement value of $1.2 billion, 107 are more than 20 years old and of these, 68 are in excess of 40 years old. The Police Station Office Upgrade Program represents a level of ongoing investment to progressively and sustainably restore our property holdings. The Program covers the core components of essential services, security and operational functionality, and is designed to mitigate agency risks in service provision, and safety and security for officers, staff and members of the community.

37 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

AGENCY PERFORMANCE

fight against crime and to provide public reassurance. The WA Police Force has successfully used Facebook and Twitter to communicate directly with the community, resulting in a number of positive outcomes. Social media is also an effective way of engaging with a younger community demographic and is proactively used to support the agency’s commitment to youth diversion initiatives.

PROFESSIONAL STANDARDS Modern policing is becoming progressively more complex and presents increased risk to police officers. Despite the challenges and difficulties faced on a daily basis, police officers have a professional duty to act and treat people in accordance with the values and principles espoused in the WA Police Code of Conduct and Police Force Regulations 1979, both on and off duty. Professional Standards is responsible for managing complaints against police officers, oversighting critical incident responses, undertaking related managerial investigations and for ensuring procedural fairness and consistency in investigations. This oversight and level of independence ensures investigations are undertaken objectively and that the Corruption and Crime Commission are kept fully informed of related progress and outcomes. The portfolio is proactive in identifying ‘at risk’ behavioural issues and trends of all WA Police Force employees, and developing early intervention and risk assessment strategies, mitigating and managing the risk in support of the officers and the agency. Initiatives developed to avert or reduce unprofessional conduct by WA Police Force members include: Early Intervention Program The agency continues to build on its existing Early Intervention Program which identifies individuals and business units at risk of potential corruption and/or unprofessional

conduct, and provides suitable behavioural modification and intervention actions to mitigate risks and promote managerial accountability at a local level. In 2017, Professional Standards employed the skills of a Business Intelligence Analyst to interrogate existing WA Police databases and produce statistical reports on officer performance. The data is used to identify at risk behavioural trends to enable early managerial action to be taken. Personnel Security Vetting In addition to completing national Security Clearances for key personnel and positions throughout the agency, the Personnel Security Vetting Unit conduct background assessments on personnel and contractors working for the WA Police Force. The Unit processed over 4,219 integrity checks in the reporting period, with 151 recorded “not supported”, protecting WA Police and the community from potential harm. Ethical Standards Recognising that internal investigations is a specialist investigative area and one which supervising officers and senior managers are not routinely exposed to, Ethical Standards Division embarked on an outreach training strategy across Western Australia, to upskill key personnel in the conduct of internal investigations. Trained outreach support personnel have been made available to oversee investigations and provide advice to investigators, resulting in a marked improvement in the standard and consistency of investigations and confidence in investigating staff.

38 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

Use of Force Review Earlier in 2018 as a result of social media footage, where attending police officers appeared to use excessive force to subdue offenders, Professional Standards recommended a review of use-of-force. The review focuses on training, understanding of lawfulness surrounding using force, related prosecutions emanating from such incidents and whether current standards meets community and judicial expectations, to ensure police legitimacy is maintained. The review is underway and the findings will inform future training. Integrity Review Project An Integrity Review Project was initiated by Professional Standards to review and make recommendations in relation to the Managerial Intervention Model and the proposed reinstatement of Section 23 Police Act 1892 discipline provisions, suspended in 2012. A review of other Australian police jurisdictions was undertaken to identify evidence based best-practice, procedural fairness, stress on officers, and scalability of internal

investigations. The project made several recommendations including changes to the Managerial Investigation Model and re-establishment of disciplinary provisions in a more inquisitorial manner.

“The most elegant and well-designed plan will not succeed without a workforce committed to strong values, a positive, inclusive culture and good ethical standards and practices”

Computer Access Project A Computer Access Project was initiated to specifically target the ongoing misuse by WA Police Force employees of Restricted Access Computer Systems. This was a holistic research project designed to identify reasons behind trends to provide early detection and intervention, create deterrent strategies, provide IT solutions and increase awareness of the issues. The Edith Cowan University Sellenger Centre for Research in Law, Justice and Social Change was commissioned to provide a research paper on computer misuse, which made recommendations including IT solutions and a High Profile Person Warning Register and Officer Self Look Up Warnings.

- Commissioner Chris Dawson APM

Inter-agency Collaboration The WA Police Internal Affairs Unit have enhanced their working relationship with the Corruption and Crime Commission, to collaborate and conduct cooperative investigations. The use of the Commission’s array of resources and powers is available to them through the Corruption, Crime and Misconduct Act 2003, Surveillance Devices Act and Criminal Investigation (Covert Powers) Act 2012, to ensure potential corruption and/or unprofessional conduct is quickly identified and addressed.

DUTY INTEGRITY TEAMWORK CARE

AGENCY PERFORMANCE

Code of Conduct Review The WA Police Force is embarking on a review of the WA Police Force Code of Conduct, to ensure it remains valid and contemporary, together with the Our Values document, ensuring it reflects community expectations and embraces current practises from across Australian and selected international policing jurisdictions.

39 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

AGENCY PERFORMANCE

ROAD SAFETY COMMISSION From 1 July 2017, the Road Safety Commission was administratively attached to the WA Police Force as a result of the 2017 Machinery of Government changes in the public sector. The Commissioner for Road Safety reports to the Commissioner of Police for matters relating to management and administration of the portfolio and to the Minister for Road Safety on matters relating to road safety. The Road Safety Commission was established to support the Minister for Road Safety in the administration of the Road Safety Council Act 2002, which establishes the Road Safety Council and governs the use of the Road Trauma Trust Account. The Commissioner for Road Safety is the chief officer of the Commission and the Chairman of the Council as appointed by the Minister for Road Safety. The Commission works closely with the Council to meet legislative requirements and ensure sound governance. Each year the Council provides recommendations to the Minister for Road Safety on how money in the Road Trauma Trust Account is to be applied for road safety as per Section 12 of the Road Safety Council Act 2002. Under Section 13 of the Road Safety Council Act 2002 a report on the activities of the Road Safety Council is provided by the Road Safety Council to the Minister for Road Safety for tabling in both houses of the Western Australian Parliament each year. This includes activities funded from the Road Trauma Trust Account.

The Road Safety Commission is focussed on achieving road safety results through a safe system approach under the Government’s Towards Zero Road Safety Strategy 20082020. The safe system approach works to eliminate risk taking behaviour on our roads while recognising that people will always make mistakes and there is a need to manage the interaction between road and roadside infrastructure, vehicles, and travel speed to prevent crashes, and when a crash occurs, that the consequences are not serious and effective post-crash care is provided. The Road Safety Commission analyses crash trends to enable the Road Safety Council and government to identify priority areas for road safety investment. In 201718 the priorities established on identified crash trends were speed management, impaired driving, intersection safety, runoff road crashes, vulnerable road users, and supporting effective implementation through community education, engagement, research, analysis and monitoring results. Major achievements for the Road Safety Commission during the reporting year include: • Introduction of the Government’s commitment for a minimum one metre distance law when passing cyclists. The Commission supported introduction of legislation requiring motorists to leave a minimum gap of at least one

metre between their vehicle and bicycle riders when passing at speeds up to 60 kilometres per hour, and one and a half metres at greater speeds. • Introduction of the Government’s commitment for legislation requiring motorists to slow-down to 40 kilometre per hour and move over when

40 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

• Managed a safe system review of Indian Ocean Drive with Main Roads WA and the WA Police Force following a series of serious crashes. The review complemented the ‘Regional Run-Off Road Crashes’ program that aims to reduce the number and rate at which people are killed or seriously injured in road crashes due to vehicles leaving the road. Road safety improvement treatments are selected to reduce high severity road crashes in regional areas, and include widening carriageway/ shoulders, installation of audible tactile edge lines, installation of road safety barriers, and speed reduction. • High profile public education campaigns to encourage safe behaviour, support enforcement, encourage the purchase of safer vehicles and enhance safety culture on our roads. Major campaigns included: Drink Driving Grow Up and Worried; Speeding Lose your Licence? What’s Your Option; Distractions; Motorcyclist safety Ride to Arrive; Fatigue Don’t Trust Your Tired Self; Towards Zero Closer to Home Than you Think and integrated media for Zero Excuses. • Funding support to the School Drug Education; Road Aware; and, Road Wise Community Road Safety programs,

which aim to build a positive road safety culture, promoting a shared responsibility for reducing road trauma, and increased delivery of evidencebased road safety education programs in schools and community events throughout the State. • Launched the National Road Safety Week when iconic buildings around the city and other parts of the state were lit yellow and provided funding support to the Road Trauma Counselling Support Service for the people affected by road trauma. • Hosted a road safety leadership programme with 50 leaders from across government, community and business involved in a programme presented by Monash University experts based on a national leadership course conducted. This investment adds to the capability and capacity of leadership in Western Australia to progress change for road safety improvement. Two examples of how the Road Safety Commission works collaboratively to progressively improve road user attitudes and behaviours, and improve safety on Western Australian roads are described. Motorcyclist safety community education campaign Since 2008, the use of motorcycles on WA roads has more than doubled which is more than any other state or territory and there is an increasing trend in crashes involving motorcyclists in Western Australia as there is across Australia.

Since 2009, 275 motorcyclists have died on WA roads, with the dominance of crashes only involving the motorcyclist. The Motorcyclist Safety Community Education campaign was developed to communicate with riders, raising awareness of the risks motorcycle riders face on the road and provide education on how to reduce the risks. In June 2017, the Commission engaged behaviour research specialists to explore the attitudes and behaviours of motorcyclists, and gain an understanding of how to influence them. A series of focus groups amongst male motorcyclists aged 18 to 59 years old identified the most effective approach to communicating with them. To change behaviour, the media campaign required a high level of frequency and multiple touch points to reach the audience. Online video content, especially via YouTube, is heavily consumed by male motorcyclists and short form video advertisements running at six seconds were successful.

AGENCY PERFORMANCE

passing emergency response vehicles displaying flashing lights. Community education campaigns were used to inform motorists of the new law, and monitoring and evaluation of the change has commenced.

Additionally, posters displaying motorcycle safety messages were installed at locations where riders park their motorcycles to view the safety messages immediately prior to starting their ride. Due to research indicating minimal peripheral vision while riding, roadside billboards were not used.

41 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

Evaluation of the campaign identified that:

AGENCY PERFORMANCE

• 81 per cent of motorcyclists recalled the Ride to Arrive campaign • 70 per cent of motorcyclists said the advertisements were easy to understand • 70 per cent of all people believe the campaign was effective in encouraging motorcycle riders to ride safely • 83 per cent think that motorcycle riders can avoid hazards more if they lower their speed. Slow Down Move Over During March 2018, the government introduced legislation, requiring road users to slow down to 40 kilometres per hour when passing stationary emergency and break-down vehicles with flashing lights and move over to the next lane, where possible and safe to do so - this is referred to as ‘Slow Down Move Over’. The Commission established the Emergency Breakdown Vehicle Working Group (EBVWG), an interagency and community working group. Membership included representation from the WA Police Force, Department of Transport, Main Roads WA (Incident Response), AAAC Towing, the Royal Automobile Club of WA, and the WA Police Union. The EBVWG also sought input from a broader stakeholder network, including St Johns Ambulance, the heavy vehicle industry and the Department of Fire and Emergency Services.

During February to March 2018, a community education campaign was released advising road users of the legislative changes. The state-wide campaign included television, outdoor roadside billboards, social media and digital executions. The Commission website stepped out details of the new law, the reasons for its introduction, and a series of frequently asked questions to inform the public. Evaluation of the campaign identified: • the campaign was 81 per cent effective in encouraging drivers to obey the new requirements regarding emergency vehicles and roadside emergency workers • 86 per cent believed the campaign makes drivers more likely to consider the safety of people attending roadside emergencies • there were 28,388 visits to the SLOMO webpage between January and April 2018 • 97 per cent of reactions to social media posts were positive between February and April 2018. The Commission has engaged the Centre for Accident Research and Road Safety in Queensland to monitor and evaluate the SLOMO change over the next two years. The evaluation period ends in March 2020, enabling the Commission to report on the policy’s effectiveness.

42 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

SUMMARY OF RESULTS AGAINST FINANCIAL TARGETS ACTUAL RESULTS VERSUS PERFORMANCE AGREEMENT TARGETS FINANCIAL TARGETS

Total cost of services

2017-18 Target $’000

2017-18 Actual $’000

Variation $’000

1,528,238

1,505,238

(23,000)

-1.5%

The variance represents a 1.5% decrease on the total cost of service target. The variance is largely due to the underspend in Services and Contracts, Capital Expense, Depreciation and Accommodation. This savings has been somewhat offset by the 100 FTE (42 government + 58 agency funded) Voluntary Targeted Separation Scheme and unfunded metropolitan restructure costs. Net cost of services

1,352,563

1,339,776

(12,787)

-0.9%

1,384,824

1,364,750

(20,074)

-1.4%

892,057

910,606

(18,549)

-2.0%

Agreed Limit $’000

Target1/Actual2 $’000

Variation3 $’000

Agreed Working Cash Limit (at Budget)

72,490

Agreed Working Cash Limit (at Actuals)

72,529

(2,001)

(74,530)

The variance represents a 0.9% decrease on the net cost of service target The variance is due to less revenue ($20.7m) than anticipated being received from Regulatory Fines into the Road Trauma Trust Account Total equity The variance represents a 1.4% decrease in the total equity target The variance is due to the reduction in the value of the non-current assets category by $22.4m Agreed salary expense level

AGENCY PERFORMANCE

REQUIREMENT UNDER TREASURER’S INSTRUCTION 808 S4

ACTUAL RESULTS VERSUS PERFORMANCE AGREEMENT TARGETS WORKING CASH TARGETS 0.0% -102.8%

Notes: 1. Target to reflect the agency’s anticipated working cash for the relevant financial year 2. Actual to reflect the actual working cash at the close of the financial year 3. Explanations are required for any variation where the actual working cash held at the close of the financial year exceeds the agreed limit.

43 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

AGENCY PERFORMANCE

SUMMARY OF RESULTS AGAINST PERFORMANCE TARGETS Key Effectiveness Indicators

(a)

2017-18 Target (b)

2017-18 Actual

Variation (c)

810 6,200 75% 80% 80% 75% 85% 90% 90% 82% 85%

817.7 5,747.9 74.5% 83.3% 83.5% 77.4% 88.4% 91.0% 98.7% 83.7% 84.9%

7.7 (452.1) (0.5%) 3.3% 3.5% 2.4% 3.4% 1.0% 8.7% 1.7% (0.1%)

70%

79.0%

9.0%

$280

$270

($10)

$750

$746

($4)

$184

$183

($1)

Outcome 1: Contribute to community safety and security Rate of offences against the person (excluding family violence-related offences) per 100,000 people Rate of offences against property (excluding family violence-related offences) per 100,000 people Percentage of sworn police officer hours available for frontline policing duties Percentage of priority 1 & 2 incidents in the metropolitan area responded to within 12 minutes Percentage of priority 3 incidents in the metropolitan area responded to within 60 minutes Percentage of family and domestic-related incidents where an offender was processed for an offence against the person within 7 days Percentage of offences against the person investigations finalised within 60 days Percentage of offences against property investigations finalised within 30 days Percentage of traffic law enforcement contacts made by police officers that target ‘Category A’ offences (d) Percentage of the community who were ‘satisfied’ or ‘very satisfied’ with the service received during their most recent contact with police Percentage of the community who ‘agreed’ or ‘strongly agreed’ that they have confidence in police Outcome 2: Improve coordination and community awareness of road safety in Western Australia Effectiveness of road safety awareness campaigns Key Efficiency Indicators (a) Outcome 1: Contribute to community safety and security Service 1: Metropolitan policing services Average cost of metropolitan policing services per person in the Perth metropolitan area Service 2: Regional and remote policing services Average cost of regional and remote policing services per person in regional WA Service 3: Specialist policing services Average cost of specialist policing services per person in WA Outcome 2: Improve coordination and community awareness of road safety in Western Australia Service 4: Road Safety Commission

Percentage of Road Safety Commission projects completed on time

90%

78.0%

(12.0%)

Percentage of Road Safety Commission projects completed on budget

95%

100.0%

5.0%

Notes: (a) This table is a summary of the 2017-18 WA Police Key Performance Indicators. For more detailed information see the Key Performance Indicators section of this report. (b) Targets as specified in the 2017-18 Budget Statements. (c) Variations shown in brackets represent a decrease in the actual figure compared with the target. Depending on the Key Performance Indicator, a decrease in the actual figure does not necessarily mean that the target has not been achieved. A variation between percentages should be interpreted as a percentage point change. (d) ‘Category A’ offences include: driving under the influence of alcohol/drugs, careless/dangerous/reckless driving, non-speed camera speeding offences, no authority to drive/unlicensed vehicle, use of mobile phones whilst driving, and non-wearing of seatbelts/restraints/helmets.

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

KEY EFFECTIVENESS INDICATORS The following Key Effectiveness Indicator targets were not met: • The rate of offences against the person (excluding family violence-related offences) per 100,000 people. The 2017-18 rate was 0.9 per cent higher than the target of 810. The main contributing factor to the variance was an increase in assault (non-family) offences. • The percentage of sworn police officer hours available for frontline policing duties. The 2017-18 result was 0.5 percentage points lower than the target of 75 per cent. • Percentage of the community who ‘agreed’ or ‘strongly agreed’ that they have confidence in police. The 2017-18 result was marginally lower than the target of 85 per cent. The community’s level of confidence in police reflects communication between the police and the public, police effectiveness and service delivery, professionalism, honesty, and treating people fairly and equally.

KEY EFFICIENCY INDICATORS The nature of policing is highly reactive and with demand for services changing each year, the average cost per person of providing policing services can vary significantly. Policing activities include keeping the peace, enforcing the law, preventing and detecting crime, apprehending offenders and emergency management. The average cost per person can be affected by such factors as employee pay rate movements and other cost increases, changes in work practices or streamlining of processes. The target for the Road Safety Commission efficiency indicator of the Percentage of Road Safety Commission projects completed on time was not met.

AGENCY PERFORMANCE

SUMMARY OF VARIATION AGAINST PERFORMANCE TARGETS

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SIGNIFICANT ISSUES IMPACTING THE AGENCY AGENCY PERFORMANCE

ENFORCING THE LAW The WA Police Force aims to achieve a safe and secure environment for the community by harnessing intelligence and collaborating with partners to pursue those who break the law and protect those most vulnerable to harm. The crime environment is complex and dynamic. Increasing capability to deliver an adaptive and agile response to criminal activity is a priority for the agency. The agency is committed to targeting the supply of illicit drugs with a prime focus on meth. The Meth Action Plan Taskforce was established in June 2017 to disrupt supply and reduce meth related harm in Western Australia. We continue to work with the community and partners to identify and focus on priority issues including responding to, and assisting with, the prevention of family violence and enforcing traffic laws through targeting driver behaviour contributing to fatal or serious crashes. The agency also continues to target and disrupt serious and organised crime networks with the overall aim of improving community safety.

VULNERABLE COMMUNITIES The WA Police Force recognises the diversity of the Western Australian community and that within this, some groups and individuals are at higher risk of becoming victims or perpetrators of crime. This vulnerability stems from

a range of factors relating to personal characteristics and circumstances, often exacerbated by external stressors including disadvantage, discrimination and social isolation. Vulnerable groups are often drivers of demand for police services, and as such, WA Police Force understands the importance of working proactively with these groups to build resilience and social cohesion. This is done through community engagement and relationship building, targeted education and support, community partnerships and developing strategies to address the risk factors that create vulnerability. The WA Police Force is committed to improving our relationships with vulnerable communities, with a specific focus on Aboriginal communities. The WA Police Force aims to address the overrepresentation of Aboriginal people in the criminal justice system through working with partners and improving relationships to reduce offending and victimisation. The agency is also working to enhance capability through improved cultural competence and engagement and continues to improve its practices and capabilities to meet the challenges faced with family violence, mental health and child abuse.

PREVENTING CRIME Engaging with the community and partners is critical to delivering effective policing services to address the causal factors of crime and community harm. The WA

Police Force continues to engage with the community and develop alliances with government and non-government agencies to strengthen crime prevention strategies. Increasing public awareness and listening to the community assists the WA Police Force to understand priorities, share information and work in collaboration to address priority issues. There is a strong focus on youth intervention and diversion to prevent young people from entering the criminal justice system and rehabilitate young offenders. The WA Police Force continues to build and foster partnerships with other agencies and not for profit organisations to provide early intervention schemes which deliver positive outcomes for young people and divert them away from criminal activity. There are a number of broad and complex social issues contributing to people being offenders and victims. Through building partnerships and engaging with the community, these issues can be identified and addressed to assist with collaborative, problem solving approaches for reducing crime and community harm.

CAPABILITY AND RESPONSIVENESS We have an adaptive workforce capable of responding to a changing and complex crime environment. The challenge for the agency is to maintain service delivery and police responsiveness during the current climate of economic austerity. Effective

46 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

We are committed to achieving a workforce representative of the Western Australian population. Aboriginal people are currently under-represented in our workforce and the agency is taking active steps to address this issue. The WA Police Force is continuing to review the deployment of all human, physical and financial resources, seeking opportunities for improvement and innovative solutions to complex problems. The agency is forward looking and exploring new and emerging technologies to further build our capability.

EMERGENCY MANAGEMENT The WA Police Force is committed to prevention, preparedness, response and recovery strategies to maintain public order in times of emergency or disaster. The agency is well placed to respond to critical incidents and continues working with partner agencies to ensure our current response capacity is maintained and further enhanced. A centralised State Operations Command Centre has been developed to monitor and coordinate police deployment and can be used for multi-agency coordination during planned major events or in a state of emergency.

ROAD SAFETY Regional Road Safety Achieving sustainable safety improvements on regional roads remains a considerable challenge. Serious crashes occur due to mistakes, errors, distraction, fatigue or risk taking. The most common serious crash on regional roads involves a single vehicle running off the side of the road. Safe system responses include education and enforcement of safe behaviours, road engineering treatments, safe vehicles, safe speeds and improved post-crash care. Significant success is being achieved with the application of low cost, high value road safety treatments to high crash risk lengths of road on a priority basis. Shoulder sealing and audible edge-line treatments are achieving benefit cost ratios of 2.1:1. Ensuring appropriate laws and penalties for serious repeat offenders and alcohol and other drug affected drivers At the request of the Minister for Road Safety, the Commission is working with other agencies to strengthen administrative processes for offenders who have lost their licence, to identify legislative reforms to target serious, repeat offenders and to ensure that the offences and penalties for alcohol and other drug impaired driving, and the inappropriate use of mobile phones while driving, are effective for community safety. The review involves consideration of laws

and penalties in other Australian states and territories. Recommendations will be provided to the Minister for Road safety. A new Road Safety Strategy for Western Australia beyond 2020 Despite a 27 per cent reduction in the number of people killed on WA roads since the start of the current Towards Zero strategy, the improvement is still below the 40 per cent stretch target set for 2020. The Commission will support Road Safety Council member agencies to identify and implement additional short-term actions that will contribute to further improvements in the two years remaining towards 2020 while also beginning to prepare for a new strategy beyond 2020.

AGENCY PERFORMANCE

workforce planning ensures police services are delivered to the highest standard and meet the changing demands of the community.

47 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

DISCLOSURE AND LEGAL COMPLIANCE

INDEPENDENT AUDITORâ&#x20AC;&#x2122;S OPINION

49 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

DISCLOSURE AND LEGAL COMPLIANCE

INDEPENDENT AUDITORâ&#x20AC;&#x2122;S OPINION

50 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

DISCLOSURE AND LEGAL COMPLIANCE 51 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

DISCLOSURE AND LEGAL COMPLIANCE

INDEPENDENT AUDITORâ&#x20AC;&#x2122;S OPINION

52 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

DISCLOSURE AND LEGAL COMPLIANCE 53 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2018 The accompanying financial statements of the Police Service have been prepared in compliance with the provisions of the Financial Management Act 2006 from proper accounts and records to present fairly the financial transactions for the financial year ending 30 June 2018 and the financial position as at 30 June 2018. At the date of signing we are not aware of any circumstances which would render the particulars included in the financial statements misleading or inaccurate.

CHRIS DAWSON APM COMMISSIONER OF POLICE

JOHN CANDELORO ACTING CHIEF FINANCE OFFICER

CERTIFICATION OF FINANCIAL STATEMENTS

16 AUGUST 2018

55 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

STATEMENT OF COMPREHENSIVE INCOME

FINANCIAL STATEMENTS

For the year ended 30 June 2018 Note

2018 $’000

2017 $’000

3.1

1,084,106

1,041,500

3.3

217,936

222,384

5.1, 5.2

57,124

56,163

COST OF SERVICES Expenses Employee expenses Supplies and services Depreciation & amortisation expense Accommodation expenses

3.4

61,188

57,341

Grant payments

3.5

71,967

13,030

Loss on disposal of non-current assets

3.7

114

112

Other expenses

3.6

12,803

5,075

1,505,238

1,395,605

Total cost of services Income Revenue Regulatory fines

4.6

101,214

User charges and fees

4.7

40,211

33,502

Commonwealth grants

4.8

5,721

2,080

Contributions, sponsorships and donations Interest revenue Other revenue

4.9

13,709

12,045

4.10

1,463

4.11

3,099

1,987

165,417

49,614

165,462

49,675

1,339,776

1,345,930

Total Revenue Gains Gain on disposal of non-current assets Total Gains Total Income other than Income from State Government NET COST OF SERVICES

3.7

56 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

Note

2018 $’000

2017 $’000

4.1

1,309,928

1,308,291

State grants

4.2

1,469

31,469

Assets transferred

4.3

521

Services received free-of-charge

4.4

2,688

2,553

Royalties for Regions Fund

4.5

15,451

12,182

1,330,057

1,354,495

(9,719)

8,565

(22,392)

(14,564)

(22,392)

(14,564)

(32,111)

(5,999)

Income from State Government Service appropriation

Total Income from State Government SURPLUS/(DEFICIT) FOR THE PERIOD OTHER COMPREHENSIVE INCOME Items not reclassified subsequently to profit or loss Changes in asset revaluation surplus Total other comprehensive income TOTAL COMPREHENSIVE INCOME FOR THE PERIOD

9.8

FINANCIAL STATEMENTS

For the year ended 30 June 2018

Refer to the ‘Schedule of Income and Expenses by Service’. The Statement of Comprehensive Income should be read in conjunction with the accompanying notes.

57 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

STATEMENT OF FINANCIAL POSITION

FINANCIAL STATEMENTS

As at 30 June 2018 Note

2018 $’000

2017 $’000

7.1

19,891

36,865

7.2

66,793

9,677

ASSETS Current Assets Cash and cash equivalents Restricted cash and cash equivalents Receivables

6.1

14,615

8,122

Amounts receivable for services

6.2

19,669

6,530

Non-current assets classified as held for sale

6.3

Inventories

6.4

793

477

Other current assets

6.5

3,663

8,903

125,424

70,574

Total Current Assets

Non-Current Assets Restricted cash and cash equivalents

7.2

8,406

4,203

Amounts receivable for services

6.2

503,245

464,304

5.1

945,746

951,138

5.2

61,176

69,014

1,518,573

1,488,659

1,643,997

1,559,233

Property, plant and equipment Intangible assets Total Non-Current Assets TOTAL ASSETS

58 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

Note

2018 $’000

2017 $’000

Provisions

3.2

164,216

159,174

Payables

6.6

46,582

22,794

Deferred revenue

6.7

402

210,823

182,370

LIABILITIES Current Liabilities

Total Current Liabilities Non-Current Liabilities Provisions

3.2

68,096

58,684

Deferred revenue

6.7

328

68,424

58,684

279,247

241,054

1,364,750

1,318,179

Contributed equity

787,636

708,954

Reserves

314,495

336,588

Accumulated surplus

262,619

272,637

1,364,750

1,318,179

Total Non-Current Liabilities TOTAL LIABILITIES NET ASSETS EQUITY

TOTAL EQUITY

9.8

FINANCIAL STATEMENTS

As at 30 June 2018

Refer to the ‘Schedule of Assets and Liabilities by Service’. The Statement of Financial Position should be read in conjunction with the accompanying notes.

59 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

STATEMENT OF CHANGES IN EQUITY

FINANCIAL STATEMENTS

For the year ended 30 June 2018

Note

Contributed equity $’000

Reserves $’000

Accumulated surplus/ (deficit) $’000

Total equity $’000

9.8

666,498

371,049

244,175

1,281,722

Total comprehensive income for the period

(14,564)

8,565

(5,999)

Transfer to accumulated surplus/(deficit) of assets disposed

(19,897)

19,897

Capital appropriations

53,531

Other contributions by owners

10,657

(21,732)

42,456

Balance at 30 June 2017

708,954

336,588

272,637

1,318,179

Balance at 1 July 2017

708,954

336,588

272,637

1,318,179

Total comprehensive income for the period

(22,392)

(9,719)

(32,111)

Transfer to accumulated surplus/(deficit) of assets disposed

299

(299)

Capital appropriations

36,093

Other contributions by owners

54,629

(12,040)

78,682

787,636

314,495

262,619

1,364,750

Balance at 1 July 2016

Transactions with owners in their capacity as owners:

Distributions to owners Total

Transactions with owners in their capacity as owners:

Distributions to owners Total Balance at 30 June 2018

The Statement of Changes in Equity should be read in conjunction with the accompanying notes.

60 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

STATEMENT OF CASH FLOWS 2018 $’000

2017 $’000

1,243,530

1,244,179

36,093

53,531

14,318

7,856

1,469

31,390

Royalties for Regions Fund

27,058

22,836

Non-retained revenue distribution to owners

(1,362)

(160)

(2,300)

56,675

1,375,481

1,359,632

(1,066,860)

(1,035,057)

(201,877)

(222,214)

Accommodation payments

(61,919)

(56,747)

Grant payments

(78,913)

(10,173)

GST payments on purchases

(41,964)

(38,589)

(1,229)

(3,123)

(1,452,762)

(1,365,903)

Note CASH FLOWS FROM STATE GOVERNMENT Service appropriation Capital appropriations Holding account drawdowns Grants from State Government

Capital contributions - transfer to Consolidated Account Transfer of cash assets from other agencies Net cash provided by State Government Utilised as follows: CASH FLOWS FROM OPERATING ACTIVITIES Payments Employee payments Supplies and services

Other payments

FINANCIAL STATEMENTS

For the year ended 30 June 2018

61 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

STATEMENT OF CASH FLOWS For the year ended 30 June 2018

FINANCIAL STATEMENTS

Note

2018 $’000

2017 $’000

100,332

29,954

32,082

Receipts Regulatory fines User charges and fees Commonwealth grants Contributions, sponsorships and donations Interest received GST receipts on sales GST receipts from taxation authority Other receipts

Net cash provided by/(used in) operating activities

7.4

1,798

2,080

11,945

10,620

1,497

2,521

6,383

42,397

32,126

3,352

3,444

193,796

86,735

(1,258,966)

(1,279,168)

(72,385)

(85,381)

215

1,731

(72,170)

(83,650)

44,345

(3,186)

50,745

53,931

95,090

50,745

CASH FLOWS FROM INVESTING ACTIVITIES Payments Purchase of non-current physical assets Receipts Proceeds from sale of non-current physical assets Net cash provided by/(used in) investing activities NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS Cash and cash equivalents at the beginning of period CASH AND CASH EQUIVALENTS AT THE END OF PERIOD

7.3

The Statement of Cash Flows should be read in conjunction with the accompanying notes.

62 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

SUMMARY OF CONSOLIDATED ACCOUNT APPROPRIATIONS AND INCOME ESTIMATES 2018 Estimate $’000

2018 Actual $’000

2018 Variation $’000

2018 Actual $’000

2017 Actual $’000

Variation $’000

1,331,702 -

1,305,103 -

(26,599) -

1,305,103 -

1,303,303 366

1,800 (366)

DELIVERY OF SERVICES Item 23 Net amount appropriated to deliver services Section 25 transfer from Department of Finance Amounts Authorised by Other Statutes Salaries and Allowances Act 1975 Total appropriations provided to deliver services

4,825

4,622

203

1,336,527

1,309,928

(26,599)

1,309,928

1,308,291

1,637

29,451

36,093

6,642

36,093

53,531

(17,438)

1,365,978

1,346,021

(19,957)

1,346,021

1,361,822

(15,801)

572,253 398,950 472,743 84,292

550,695 400,614 473,348 80,581

(21,558) 1,664 605 (3,711)

550,695 400,614 473,348 80,581

553,095 385,593 456,917 -

(2,400) 15,021 16,431 80,581

1,528,238

1,505,238

(23,000)

1,505,238

1,395,605

109,633

CAPITAL Item 97 Capital Appropriation GRAND TOTAL Details of Expenses by Service Metropolitan Policing Services Regional and Remote Policing Services Specialist Policing Services Road Safety Commission Total Cost of Services Less Total income Net Cost of Services Adjustments Total appropriations provided to deliver services

(175,676)

(165,462)

10,214

(165,462)

(49,675)

(115,787)

1,352,562

1,339,776

(12,786)

1,339,776

1,345,930

(6,154)

(16,035)

(29,848)

(13,813)

(29,848)

(37,639)

7,791

1,336,527

1,309,928

(26,599)

1,309,928

1,308,291

1,637

68,141 (38,690)

74,163 (38,070)

6,022 620

74,163 (38,070)

84,843 (31,312)

(10,680) (6,758)

29,451

36,093

6,642

36,093

53,531

(17,438)

Capital Expenditure Purchase of non-current physical assets Adjustments for other funding sources Capital appropriations

FINANCIAL STATEMENTS

For the year ended 30 June 2018

DETAILS OF INCOME ESTIMATES Income disclosed as Administered Incomes Total Income Estimates

1,410

1,884

474

1,884

1,668

216

1,410

1,884

474

1,884

1,668

216

Note 9.10 ‘Explanatory Statement’ provides details of any significant variations between estimates and actual results for 2018 and between actual results for 2017 and 2018.

63 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

SCHEDULE OF INCOME AND EXPENSES BY SERVICE For the year ended 30 June 2018

FINANCIAL STATEMENTS

Metropolitan Policing Services

Regional and Remote Policing Services

Specialist Policing Services

Road Safety Commission

TOTAL

2018 $’000

2017 $’000

2018 $’000

2017 $’000

2018 $’000

2017 $’000

2018 $’000

2017 $’000

2018 $’000

2017 $’000

435,754

430,698

315,319

300,263

329,207

310,539

3,826

1,084,106

1,041,500

69,487

77,917

46,166

50,089

92,784

94,378

9,499

217,936

222,384

17,411

18,440

18,555

17,654

21,156

20,069

57,124

56,163

21,558

21,327

17,044

14,772

22,206

21,242

380

61,188

57,341

1,519

3,119

793

1,546

3,149

8,365

66,506

71,967

13,030

106

114

112

4,949

1,590

2,728

1,267

4,758

2,218

368

12,803

5,075

550,695

553,095

400,614

385,593

473,348

456,917

80,581

1,505,238

1,395,605

COST OF SERVICES Expenses Employee expenses Supplies and services Depreciation & amortisation expense Accommodation expenses Grant payments Loss on disposal of non-current assets Other expenses Total cost of services Income Revenue -

101,214

User charges and fees

Regulatory fines

13,633

10,044

6,882

5,299

19,602

18,159

40,211

33,502

Commonwealth grants

1,584

889

3,248

2,080

5,721

2,080

Contributions, sponsorships and donations

1,449

1,413

10,692

9,287

1,559

1,345

13,709

12,045

Interest revenue Other revenue Total Revenue

1,463

1,088

927

948

563

831

497

232

3,099

1,987

17,754

12,384

19,411

15,149

25,240

22,081

103,012

165,417

49,614

64 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

For the year ended 30 June 2018 Regional and Remote Policing Services

Specialist Policing Services

Road Safety Commission

TOTAL

2018 $’000

2017 $’000

2018 $’000

2017 $’000

2018 $’000

2017 $’000

2018 $’000

2017 $’000

2018 $’000

2017 $’000

17,754

12,396

19,411

15,157

25,285

22,122

103,012

165,462

49,675

532,941

540,699

381,203

370,436

448,063

434,795

(22,431)

1,339,776

1,345,930

511,793

538,160

369,297

368,698

428,635

401,433

203

1,309,928

1,308,291

132

1,267

31,469

1,469

31,469

434

521

1,012

1,030

517

465

1,045

1,058

114

2,688

2,553

12,907

12,182

2,544

15,451

12,182

Total Income from State Government

512,989

539,190

383,225

381,345

433,526

433,960

317

1,330,057

1,354,495

SURPLUS/(DEFICIT) FOR THE PERIOD

(19,952)

(1,509)

2,022

10,909

(14,537)

(835)

22,748

(9,719)

8,565

Gains Gain on disposal of non-current assets Total Gains Total Income other than Income from State Government NET COST OF SERVICES Income from State Government Service appropriation State grants Assets transferred Services received free-of-charge Royalties for Regions Fund

FINANCIAL STATEMENTS

Metropolitan Policing Services

65 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

SCHEDULE OF ASSETS AND LIABILITIES BY SERVICE

FINANCIAL STATEMENTS

As at 30 June 2018 Metropolitan Policing Services

Regional and Remote Policing Services

Specialist Policing Services

Not reliably attributable to services

Road Safety Commission

TOTAL

2018 $’000

2017 $’000

2018 $’000

2017 $’000

2018 $’000

2017 $’000

2018 $’000

2017 $’000

2018 $’000

2017 $’000

2018 $’000

2017 $’000

52,814

72,610

70,574

125,424

70,574

310,282

336,684

329,513

321,882

375,469

365,789

503,244

464,304

1,518,573

1,488,659

310,282

336,684

329,513

321,882

375,469

365,789

52,879

575,854

534,878

1,643,997

1,559,233

67,584

67,398

48,905

46,987

51,059

48,595

594

42,681

19,390

210,823

182,370

27,371

24,268

19,806

16,919

20,678

17,498

240

329

(1)

68,424

58,684

Total Liabilities

94,955

91,666

68,711

63,906

71,737

66,093

834

43,010

19,389

279,247

241,054

NET ASSETS

215,327

245,018

260,802

257,976

303,732

299,696

52,045

532,844

515,489

1,364,750

1,318,179

ASSETS Current assets Non-current assets Total Assets LIABILITIES Current liabilities Non-current liabilities

66 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

NOTES TO THE FINANCIAL STATEMENTS

BASIS OF PREPARATION The Police Service is referred to as the Western Australia Police Force throughout these financial statements. The Western Australia Police Force is a WA Government entity and is controlled by the State of Western Australia, which is the ultimate parent. The Western Australia Police Force is a not-for-profit entity (as profit is not its principal objective) and has no cash generating units. A description of the nature of our operations and principal activities have been included in the ‘Overview’ which does not form part of these financial statements These annual financial statements were authorised for issue by the Commissioner of Police on 16 August 2018.

Statement of compliance These general purpose financial statements have been prepared in accordance with:

(a) The Financial Management Act 2006 (FMA) (b) The Treasurer’s Instructions (the Instructions or TI) (c) Australian Accounting Standards (AAS) including applicable interpretations (d) Where appropriate, those AAS paragraphs applicable for not-forprofit entities have been applied. The Financial Management Act 2006 and the Treasurer’s Instructions (the Instructions) take precedence over

AAS. Several AAS are modified by the Instructions to vary application, disclosure, format and wording. Where modification is required and has had a material or significant financial effect upon the reported results, details of that modification and the resulting effect are disclosed in the notes to the financial statements.

Basis of preparation These financial statements are presented in Australian dollars applying the accrual basis of accounting and using the historical cost convention. Certain balances will apply a different measurement basis (such as the fair value basis). Where this is the case the different measurement basis is disclosed in the associated note. All values are rounded to the nearest thousand dollars ($’000).

Reporting entity The reporting entity comprises the Western Australia Police Force.

Comparative figures Comparative figures are, where appropriate, reclassified to be comparable with the figures presented in the current financial year. From 1 July 2017, the Road Safety Commission was abolished and functions transferred to the Western Australia Police Force in accordance with Machinery of Government changes. As this is the first year of operation, comparative figures for the Road Safety Commission are not available.

Judgements and estimates Judgements, estimates and assumptions are required to be made about financial information being presented. The significant judgements and estimates made in the preparation of these financial statements are disclosed in the notes where amounts affected by those judgements and/or estimates are disclosed. Estimates and associated assumptions are based on professional judgements derived from historical experience and various other factors that are believed to be reasonable under the circumstances.

Contributed equity AASB Interpretation 1038 ‘Contributions by Owners Made to Wholly-Owned Public Sector Entities’ requires transfers in the nature of equity contributions, other than as a result of a restructure of administrative arrangements, to be designated by the Government (owner) as contributions by owners (at the time of, or prior to transfer) before such transfers can be recognised as equity contributions in the financial statements. Capital appropriations have been designated as contributions by owners by TI 955 ‘Contributions by Owners made to Wholly Owned Public Sector Entities’ and have been credited directly to Contributed Equity.

FINANCIAL STATEMENTS

For the year ended 30 June 2018

Transfer of net assets to/from other agencies, other than as a result of a restructure of administrative arrangements, are designated as contributions by owners where the transfers are non-discretionary and non-reciprocal.

67 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2018

FINANCIAL STATEMENTS

AGENCY OUTPUTS

Services

Administered transactions

How the Agency operates

The Western Australia Police Force provides the following services:

The Western Australia Police Force administers assets, liabilities, income and expenses on behalf of Government which are not controlled by, nor integral to the function of, the Western Australia Police Force. These administered balances and transactions are not recognised in the principal financial statements of the Western Australia Police Force but schedules are prepared using the same basis as the financial statements and are presented in Note 9.11 ‘Schedule of administered items’.

This section includes information regarding the nature of funding the agency receives and how this funding is utilised to achieve the Western Australia Police Force’s objectives. This note also provides the distinction between controlled and administered funding.

2.1 Agency objectives Mission The Western Australia Police Force mission is “to provide trusted and valued policing for Western Australia”. The Western Australia Police Force is predominately funded by Parliamentary appropriations supplemented by fees charged on a cost-recovery basis including police clearance certificates, firearms licensing, security services, private prosecution reports, freedom of information reports, conviction records and crash information.

Service 1: Metropolitan policing services General policing services provided by districts within the Metropolitan Region including: crime prevention, maintaining public order, and responding to and investigating criminal and general incidents. Service 2: Regional and remote policing services General policing services provided by districts within regional Western Australia including: crime prevention, maintaining public order, and responding to and investigating criminal and general incidents. Service 3: Specialist policing services Specialist policing services include: major crime, serious and organized crime, sex crime, commercial crime, licensing enforcement, forensic, traffic enforcement, and counter terrorism and emergency response. Service 4: Road Safety Commission To improve coordination and community awareness of road safety in Western Australia.

USE OF OUR FUNDING

Expenses incurred in the delivery of services This section provides additional information about how the Western Australia Police Force’s funding is applied and the accounting policies that are relevant for an understanding of the items recognised in the financial statements. The primary expenses incurred by the Western Australia Police Force in achieving its objectives and the relevant notes are:

68 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

USE 3. USE OF USE OF OUR OUR OF OUR FUNDING FUNDING FUNDING 3. USE OF OUR FUNDING Expenses Expenses Expenses incurred incurred incurred in in the the indelivery delivery the delivery of of services services of services Expenses incurred in the delivery of services This This section This section section provides provides provides additional additional additional information information information about about about how how the how the Western Western the Western Australia Australia Australia Police Police Police Force's Force's Force's funding funding funding is is applied applied is applied and and the the andaccounting accounting the accounting policies policies policies that that are that are are This section provides additional information about how the Western Australia Police Force's funding is applied and the accounting policies that are relevant relevant relevant for foran anfor understanding understanding an understanding of ofthe the of items items the items recognised recognised recognised in inthe thein financial financial the financial statements. statements. statements. The Theprimary primary The primary expenses expenses expenses incurred incurred incurred by by the the byWestern Western the Western Australia Australia Australia Police Police Police Force ForceForce in in in relevant for an 30 understanding of the items recognised in the financial statements. The primary expenses incurred by the Western Australia Police Force in For the year ended June 2018 achieving achieving achieving its its objectives objectives its objectives and and the the and relevant relevant the relevant notes notesnotes are: are: are: achieving its objectives and the relevant notes are:

Employee Employee Employee expenses expenses expenses Employee expenses Provisions Provisions Provisions Provisions Supplies Supplies Supplies and and services services and services Supplies and services Accommodation Accommodation Accommodation expenses expenses expenses Accommodation expenses Grant GrantGrant payments payments payments Grant payments Other Other Other expenses expenses expenses Other expenses Net Net loss loss Neton on loss disposal disposal on disposal of of non-current non-current of non-current assets assets assets Net loss on disposal of non-current assets

2018 20182018 2017 20172017 2018 2017 $'000 $'000 $'000 $'000 $'000 $'000 Notes Notes Notes $'000 $'000 Notes 3.1 3.1 3.1 1,084,106 1,084,106 1,084,1061,041,500 1,041,500 1,041,500 3.1 1,084,106 1,041,500 3.2 3.2 3.2 232,312 232,312 232,312 217,858 217,858 217,858 3.2 232,312 217,858 3.3 3.3 3.3 217,936 217,936 217,936 222,384 222,384 222,384 3.3 217,936 222,384 3.4 3.4 3.4 61,188 61,18861,188 57,341 57,341 57,341 3.4 61,188 57,341 3.5 3.5 3.5 71,967 71,967 71,967 13,030 13,030 13,030 3.5 71,967 13,030 3.6 3.6 3.6 12,803 12,803 12,803 5,075 5,0755,075 3.6 12,803 5,075 3.7 3.7 3.7 114 114 114 112 112 112 3.7 114 112

3.1 3.1 Employee Employee 3.1 Employee expenses expenses expenses 3.1 Employee expenses Employee Employee Employee benefits benefits benefits expense expense expense Employee benefits expense Salaries Salaries Salaries and and wages wages and wages Salaries and wages Annual Annual Annual leave leaveleave (a) (a) (a) Annual leave (a) Long LongLong service service service leave leaveleave (a) (a) (a) Long service leave (a) Other OtherOther leave leaveleave (a) (a) (a) Other leave (a) Superannuation Superannuation Superannuation -- defined defined - defined contribution contribution contribution plans plansplans (b) (b) (b) Superannuation - defined contribution plans (b) Employee Employee Employee housing housing housing Employee housing Relocation Relocation Relocation and and relieving relieving and relieving expenses expenses expenses Relocation and relieving expenses Fringe Fringe Fringe benefits benefits benefits tax tax tax Fringe benefits tax Uniforms Uniforms Uniforms and and protective protective and protective clothing clothing clothing Uniforms and protective clothing Medical Medical Medical expenses expenses expenses (c) (c) (c) Medical expenses (c) Other OtherOther employee employee employee benefits benefits benefits expense expense expense Other employee benefits expense Total TotalTotal employee employee employee benefits benefits benefits expense expense expense Total employee benefits expense Other OtherOther employee employee employee expenses expenses expenses Other employee expenses Training Training Training expenses expenses expenses Training expenses Workers' Workers' Workers' compensation compensation compensation including including including on-costs on-costs on-costs Workers' compensation including on-costs Other OtherOther employee employee employee expenses expenses expenses Other employee expenses Total TotalTotal other otherother employee employee employee expenses expenses expenses Total other employee expenses

795,512 795,512 795,512 771,577 771,577 771,577 795,512 771,577 85,487 85,487 85,487 82,892 82,892 82,892 85,487 82,892 26,224 26,224 26,224 20,548 20,548 20,548 26,224 20,548 3,141 3,141 3,141 2,419 2,4192,419 3,141 2,419 91,116 91,11691,116 89,226 89,226 89,226 91,116 89,226 41,314 41,31441,314 39,997 39,997 39,997 41,314 39,997 6,188 6,1886,188 7,927 7,9277,927 6,188 7,927 5,429 5,4295,429 5,766 5,7665,766 5,429 5,766 5,895 5,8955,895 5,576 5,5765,576 5,895 5,576 15,156 15,15615,156 7,893 7,8937,893 15,156 7,893 2,842 2,8422,842 2,623 2,6232,623 2,842 2,623 1,078,304 1,078,304 1,078,304 1,036,444 1,036,444 1,036,444 1,078,304 1,036,444 2,960 2,9602,960 2,960 1,809 1,8091,809 1,809 1,033 1,0331,033 1,033 5,802 5,802 5,802 5,802

FINANCIAL STATEMENTS

3. 3.

2,863 2,8632,863 2,863 2,240 2,2402,240 2,240 (47) (47) (47) (47) 5,056 5,056 5,056 5,056

Total TotalTotal employee employee employee expenses expenses expenses 1,084,106 1,084,106 1,084,106 1,041,500 1,041,500 1,041,500 Total employee expenses 1,084,106 1,041,500 (a) (a) Includes Includes (a) Includes aa superannuation superannuation a superannuation contribution contribution contribution component. component. component. (a) Includes a superannuation contribution component. (b) (b) Defined Defined (b) Defined contribution contribution contribution plans plansplans include include include West WestWest State StateState Superannuation Superannuation Superannuation Scheme Scheme Scheme (WSS), (WSS), (WSS), Gold GoldGold State StateState Superannuation Superannuation Superannuation Scheme Scheme Scheme (GSS) (GSS) (GSS) and and Government Government and Government (b) Defined contribution plans include West State Superannuation Scheme (WSS), Gold State Superannuation Scheme (GSS) and Government Employees Employees Employees Superannuation Superannuation Superannuation Board Board Board Schemes Schemes Schemes (GESBs) (GESBs) (GESBs) and and other other and other eligible eligible eligible funds. funds. funds. Employees Superannuation Board Schemes (GESBs) and other eligible funds. (c) (c) Medical Medical (c) Medical expenses expenses expenses includes includes includes post-separation post-separation post-separation medical medical medical benefits. benefits. benefits. (c) Medical expenses includes post-separation medical benefits. Salaries Salaries Salaries and and wages: wages: and wages: Salaries and wages: Includes Includes Includes costs costscosts related related related to to the the toemployment employment the employment of of staff staff of including staff including including termination termination termination payments. payments. payments. Includes costs related to the employment of staff including termination payments.

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Superannuation: Superannuation: Superannuation:

Superannuation: The The superannuation superannuation The superannuation expense expense expense in in the theinStatement Statement the Statement of of Comprehensive Comprehensive of Comprehensive Income Income Income comprises comprises comprises employer employer employer contributions contributions contributions paid paidto paid to the the toGSS GSS the(concurrent GSS (concurrent (concurrent contributions), contributions), contributions), The superannuation expense in the Statement of Comprehensive Income comprises employer contributions paid to the GSS (concurrent contributions),

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2018

FINANCIAL STATEMENTS

Salaries and wages: Includes costs related to the employment of staff including termination payments.

Superannuation: The superannuation expense in the Statement of Comprehensive Income comprises employer contributions paid to the GSS (concurrent contributions), the WSS, the GESBS, or other superannuation funds. The employer contribution paid to the Government Employees Suparannuation Board (GESB) in respect of the GSS is paid back into the Consolidated Account by the GESB. GSS (concurrent contributions) is a defined benefit scheme for the purposes of employees and whole-of-government reporting. It is however a defined contribution plan for agency purposes because the concurrent contributions (defined contributions) made by the Western Australia Police Force to GESB extinguishes the Western Australia Police Forceâ&#x20AC;&#x2122;s obligations to the related superannuation liability. The Western Australia Police Force does not recognise any defined benefit liabilities because it has no legal or constructive obligation to pay future benefits relating to its employees. Liabilities for the unfunded Pension Scheme and the unfunded GSS Scheme transfer benefits attributable to members who transferred from the Pension Scheme, are assumed by the Treasurer. All other GSS obligations are funded by concurrent contributions made by the Western Australia Police Force to the GESB. The GESB and other fund providers administer the public sector superannuation arrangements in Western Australia in accordance with legislative requirements. Eligibility criteria for membership in particular schemes for public sector employees varies according to commencement and implementation dates.

70 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

WESTERN AUSTRALIA POLICE FORCE Notes to the Financial Statements

Notes Notes to the to Financial the30 Financial for the year ended JuneStatements 2018Statements 3.2 Provisions

for the foryear the year ended ended 30 June 30 June 2018 2018 Provisions comprise the following items: 3.2 Provisions

2018 $'000

2017 $'000

2018 $'000 2018 2018 163,936 $'000 $'000 280

2017 $'000 2017 2017 159,052 $'000 $'000 122

(i) is Current liabilities 3.2 Provisions 3.2 Provisions Provision made for benefits accruing to employees in respect of annual leave, long service leave, other leave and medical (a)services Employee benefits provision benefits for up to the reporting date and recorded as an expense during the period the services are delivered. Provisions compriserendered the following items: (b) Other provisions Provisions Provisions comprise comprise the following the following items:items: (i) Current liabilities Total current liabilities (a) Employee benefits provision (i) Current (i) Current liabilities liabilities (b) Other provisions (a) (a) Employee benefits benefits provision provision (ii) Employee Non-current liabilities (b) (b) Other provisions provisions (a) Employee benefits provision TotalOther current liabilities (b) Other provisions Total current current liabilities liabilities (ii) Total Non-current liabilities Total non-current liabilities benefits provision (ii) (a) Non-current (ii) Employee Non-current liabilities liabilities (b) Employee Other provisions (a) (a) Employee benefits benefits provision provision Total provisions (b) Other (b) Other provisions provisions Total non-current liabilities

164,216 159,052 159,174 163,936 280 122 163,936 163,936 159,052 159,052 28067,175 280 159,174 12258,641 122 164,216 921 43 164,216 164,216 159,174 159,174

TotalEmployee Total non-current non-current liabilities liabilities benefits provisions have been recognised in the financial statements as follows: Total (a) provisions

68,096 68,096 58,684 58,684 232,312 217,858

Total Total provisions provisions - Current liabilities (i) - Non-current (ii) have been recognised in the financial statements as follows: (a) Employee benefitsliabilities provisions

232,312 232,312 217,858 163,936 217,858 159,052 67,175 58,641

(a) --

217,693 163,936231,111 159,052 67,175 58,641 163,936 163,936 159,052 159,052 67,175 67,175 217,693 58,641 58,641 44,766 46,857 231,111

Employee (a) Employee benefits benefits provisions have have been been recognised recognised in theinfinancial the financial statements statements as follows: as follows: Current liabilities (i)provisions Non-current liabilities (i)- Current liabilities Current Current liabilities liabilities (i) (ii) (i)

- Non-current - Non-current liabilities liabilities (ii) (ii) - Annual leave - Long service leave (i) Current liabilities - 38-hour leave (i) Current (i) Current liabilities - Annual leave - liabilities Special paid leave -- Long service leave Annual Annual leave leave -- 38-hour leave Purchased leave Long - Long service service leave leave -- Special paid leave Deferred salary scheme 38-hour - 38-hour leave leave -- Special Post-separation medical benefits - Special paid leave paid leave -- Purchased leavemedical benefits - In-service -- Deferred salary scheme - Voluntary scheme Purchased Purchased leaveseparation leave -- Post-separation medical benefits Deferred Deferred salary salary scheme scheme Total current liabilities -- In-service medical benefits Post-separation - Post-separation medical medical benefits benefits -- Voluntary separation scheme In-service - In-service medical medical benefits benefits (ii) Non-current liabilities - Voluntary - Voluntary separation separation scheme scheme Total current liabilities - Long service leave Total Total current current liabilities liabilities - 38-hour leave (ii) Non-current liabilities - Post-separation medical benefits (ii) Non-current (ii) Non-current liabilities liabilities - Long service leave - In-service medical benefits -- 38-hour leave Long Long service service leave Total non-currentleave liabilities -- Post-separation medical benefits 38-hour - 38-hour leave leave -- In-service medical benefits WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Post-separation - Post-separation medical medical benefits benefits Annual leave - In-service - In-service medical medical benefits benefits Total non-current liabilities

68,096 58,641 58,684 67,175 92167,175 58,641 4358,641 67,175 232,312 217,858 921 921 43 43 68,096 58,684

107,408 102,652 231,111 231,111 217,693 217,693 416 368 44,766 117 46,857 233 107,408 877 102,652 782 44,766 44,766 46,857 46,857 416 368 3,029 102,652 3,023 107,408 107,408 102,652 1172,836 233 2,312 416 416 368 368 877 782 117 1,418 117 233 1,384 233 3,029 3,023 877 1,754 877 782 1,441 782 2,8363,029 2,3123,0231,315 3,029 3,023 1,4182,836 1,384 2,836 2,312 2,312 163,936 159,052 1,754 1,441 1,384 1,418 1,418 1,384 1,315 1,754 1,754 1,441- 1,441 1,315 1,315 163,936 159,05254,270 52,044 163,936 163,936 159,052 159,052 968 1,076 11,641 5,521 54,270 296 52,044 968 1,076 54,270 54,270 52,044 52,044 67,175 58,641 11,641 5,521 1,076 968 968 1,076 296 11,641 11,641 5,521- 5,521 296 296 58,64167,175

FINANCIAL STATEMENTS

WESTERN AUSTRALIA FORCE for the year ended 30 JunePOLICE 2018 WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE POLICE FORCE FORCE For thethe year ended 30 June 2018 Notes to Financial Statements

FINANCIAL STATEMENTS

- 38-hour - 38-hour leave leave Special Special paid leave paid leave WESTERN AUSTRALIA POLICE FORCE Notes to- the Financial - Purchased Purchased leave leave Statements - Deferred - Deferred salarysalary scheme scheme for the year ended 30 June 2018 - Post-separation - Post-separation medical medical benefits benefits NOTES TO THEmedical FINANCIAL STATEMENTS - In-service - In-service medical benefits benefits For the 30 June 2018 - year Voluntary - ended Voluntary separation separation scheme scheme 3.2 Provisions Total Total current current liabilities liabilities Provisions comprise the following items: (ii) Non-current (ii) Non-current liabilities liabilities (i) Current liabilities - Long - Long service service leave leave (a) Employee benefits provision - 38-hour - 38-hour leave leave (b) Other provisions - Post-separation - Post-separation medical medical benefits benefits - In-service - In-service medical medical benefits benefits Total current liabilities Total Total non-current non-current liabilities liabilities (ii) Non-current liabilities (a) Employee benefits provision (b) Annual Other provisions Annual leave leave Annual Annual leave leave liabilities liabilities including including leave leave loading loading have been have classified been classified as current as current as there as there is no unconditional is no unconditional Total non-current liabilities right right to defer to defer settlement settlement for atfor least at least 12 months 12 months after the afterend theofend theofreporting the reporting period. period. Assessments Assessments Total provisions indicate indicate that actual that actual settlement settlement of theof liabilities the liabilities is expected is expected to occur to occur as follows: as follows: - Within - Within 12 months 12 months of theof end theofend theof reporting the reporting periodperiod (a) Employee have been recognised in the financial statements as follows: - More- More thanbenefits 12 than months 12provisions months after the after end theof end theof reporting the reporting period period - Current liabilities (i) - Non-current liabilities (ii) Annual Annual leave leave is not is expected not expected to be to settled be settled whollywholly withinwithin 12 months 12 months after the after end theofend theof reporting the reporting periodperiod and isand therefore is therefore considered considered to beto ‘other be ‘other long-term long-term employee employee benefits’. benefits’. The annual The annual leave leave liability liability is is (i) recognised Current liabilities recognised and measured and measured at theat present the present value value of amounts of amounts expected expected to be to paid be when paid when the liabilities the liabilities are are settled using using remuneration rates expected rates expected to apply to apply at theat time theof time settlement. of settlement. - settled Annual leave remuneration - Long service leave WhenWhen assessing assessing expected expected futurefuture payments payments consideration consideration is given is given to expected to expected futurefuture wage wage and salary and salary - 38-hour leave levels levels including including non-salary non-salary components components such as such employer as employer superannuation superannuation contributions, contributions, as well asas well theas the - Special paid leave experience experience of employee of employee departures departures and periods and periods of service. of service. The expected The expected futurefuture payments payments are are discounted discounted using using market market yieldsyields at theatend theofend theofreporting the reporting periodperiod on national on national government government bondsbonds with with - Purchased leave termsterms to maturity to maturity that match, that match, as closely as closely as possible, as possible, the estimated the estimated futurefuture cash outflows. cash outflows. - Deferred salary scheme Post-separation medical benefits For- Police For Police Police Police Auxiliary Auxiliary and Public and Public Service Service employees, employees, the annual the annual leave leave loading loading is is - reported In-service medical benefits reported as an as accrued an accrued expense expense as payment as payment is made is made annually annually irrespective irrespective of whether of whether leave leave is taken. is taken. - Voluntary separation scheme Total current liabilities

416 416 368 368 117 117 233 233 877 877 782 782 3,0293,029 3,023 3,023 2,836 2,836 2,312 2,312 1,418 1,418 1,384 1,384 1,754 1,754 1,441 1,441 1,315 1,315 2018 2017 163,936 163,936 159,052 $'000159,052 $'000

54,270 54,270 52,044 52,044 163,936 159,052 968 968 1,076 1,076 280 122 11,641 11,641 5,521 5,521 296 296 164,216 159,174 67,17567,175 58,641 58,641 67,175 921

58,641 43

68,096

58,684

232,312

217,858

39,16539,165 5,601 5,601

41,78741,787 5,0705,070

163,936 159,052 44,766 44,766 46,857 46,857 67,175 58,641 231,111

217,693

44,766 107,408 416 117 877 3,029 2,836 1,418 1,754 1,315

46,857 102,652 368 233 782 3,023 2,312 1,384 1,441 -

163,936

159,052

Long service service leave leave (ii)Long Non-current liabilities

Unconditional longleave service long service leave leave provisions provisions are classified are classified as current as current liabilities liabilities as theasWestern the Western Australia Australia - Unconditional Long service 54,270 52,044 Police ForceForce does not have not an have unconditional an unconditional right right to defer to defer settlement settlement of theofliability the liability for atfor least at 12 least 12 - Police 38-hour leavedoes 968 1,076 months after after the end the of end theofbenefits reporting the reporting period. period. Pre-conditional Pre-conditional and conditional and conditional long long service service leave leave - months Post-separation medical 11,641 5,521 provisions are classified are classified as non-current as non-current liabilities liabilities because because the Western the Western Australia Australia PolicePolice ForceForce has anhas an - provisions In-service medical benefits 296 unconditional unconditional right to right defer to defer the settlement the settlement of theof liability the liability until the until employee the employee has completed has completed the requisite the requisite Total non-current liabilities 67,175 58,641 years years of service. of service. Assessments Assessments indicate indicate that actual that actual settlement settlement of theofliabilities the liabilities is expected is expected to occur to occur as as follows: follows: Annual leave WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 - Within - Within 12 months 12 months of theof end theofend theof reporting the reporting periodperiod 23,51023,510 22,52722,527 Annual liabilities loading have been classified as current as there is no unconditional - More - More than leave 12 than months 12 months afterincluding the after end theleave ofend theof reporting the reporting period period 138,168 138,168 132,169 132,169

WhenWhen assessing assessing expected expected futurefuture payments payments consideration consideration is given is given to expected to expected futurefuture wage wage and salary and salary levelslevels including including non-salary non-salary components components such as such employer as employer superannuation superannuation contributions, contributions, as well asas well theas the WESTERN AUSTRALIA POLICE FORCE experience experience of employee of employee departures departures and periods and periods of service. of service. The expected The expected futurefuture payments payments are are discounted discounted using using market market yieldsyields at theatend theofend theofreporting the reporting periodperiod on national on national government government bondsbonds with with Notes to the Financial Statements termsterms to maturity to maturity that match, that match, as closely as closely as possible, as possible, the estimated the estimated futurefuture cash outflows. cash outflows.

for the year ended 30 June 2018

Provisions comprise the following items: Long Long service service leave leave ! ! (i) Current liabilities Unconditional Unconditional long service long service leave leave provisions provisions are classified are classified as current as current liabilities liabilities as theasWestern the Western Australia Australia (a) Employee benefits provision PolicePolice ForceForce does does not have not an have unconditional an unconditional right right to defer to defer settlement settlement of theofliability the liability for atfor least at 12 least 12 (b) Other provisions months months after after the end the of end theof reporting the reporting period. period. Pre-conditional Pre-conditional and conditional and conditional long long service service leave leave provisions are liabilities classified are classified as non-current as non-current liabilities liabilities because because the Western the Western Australia Australia PolicePolice ForceForce has an has an Totalprovisions current unconditional unconditional right to right defer to defer the settlement the settlement of theof liability the liability until the until employee the employee has completed has completed the requisite the requisite (ii) years Non-current years of service. ofliabilities service. Assessments Assessments indicate indicate that actual that actual settlement settlement of theofliabilities the liabilities is expected is expected to occur to occur as as (a)AUSTRALIA Employee benefits provision follows: follows: WESTERN WESTERN AUSTRALIA POLICE POLICE FORCE FORCE (b) Other provisions Notes Notes to the to Financial the Financial - Within - Within 12 months 12Statements months ofStatements theof end theofend theof reporting the reporting periodperiod Total liabilities - More-non-current More than 12 than months 12 months after the after end theofend theof reporting the reporting periodperiod

for the foryear the year ended ended 30 June 30 June 2018 2018 Total provisions

(a) The Employee benefits haveservice been recognised in the financial statements as follows: components The components of provisions theoflong the service long leave leave liabilities liabilities are calculated are calculated at present at present value value as theasWestern the Western Australia PolicePolice Force does not doesexpect not expect to wholly to wholly settlesettle the amounts the amounts withinwithin 12 months. 12 months. The present The present value value - Australia Current liabilities (i) Force measured is measured taking taking into(ii) account into account the present the present value value of expected of expected futurefuture payments payments to be to made be made in relation in relation to to - isNon-current liabilities services services provided provided by employees by employees up toup thetoreporting the reporting date. date. TheseThese payments payments are estimated are estimated usingusing the the remuneration remuneration rate expected rate expected to apply to apply at theat time theof time settlement, of settlement, discounted discounted usingusing market market yieldsyields at theat end the end theofreporting the reporting period period on national on national government government bondsbonds with terms with terms to maturity to maturity that match, that match, as closely as closely as as (i) of Current liabilities possible, possible, the estimated the estimated futurefuture cash outflows. cash outflows. - Annual leave - Long service leave - 38-hour leave Deferred Deferred salary salary scheme scheme - Special paid leave scheme liabilities classified as current as there no unconditional right to Deferred salarysalary scheme liabilities have have been been classified as current as there is no is unconditional right to - Deferred defer settlement at least 12 months reporting period. Assessments indicate that actual defer settlement for atfor least 12 months after after reporting period. Assessments indicate that actual - Purchased leave settlement ofliabilities the liabilities is expected to occur as follows: settlement of the is expected to occur as follows: - Deferred salary scheme - Post-separation medical benefits - Within - Within 12 months 12 months of theofend theofend theofreporting the reporting period period - In-service medical benefits - More - More than 12 than months 12 months after the afterend theofend theofreporting the reporting period period - Voluntary separation scheme Total current liabilities

2018 $'000

2017 $'000

163,936 280

159,052 122

164,216

159,174

67,175 58,641 921 43 23,51023,510 22,52722,527 68,096 58,684 138,168 138,168 132,169 132,169 161,678 161,678 154,696 154,696 232,312 217,858 2018 2018 2017 2017 $'000$'000 $'000$'000 163,936 67,175

159,052 58,641

231,111

217,693

44,766 107,408 416 117 877 3,029 2,836 1,418 965 965 1,754 1,871 1,871 1,315 2,8362,836 163,936

46,857 102,652 368 233 782 3,023 2,312 1,384 679 679 1,441 1,633 1,633 2,312 2,312 159,052

54,270 968 11,641 296

52,044 1,076 5,521 -

67,175

58,641

FINANCIAL STATEMENTS

For Police For Police PolicePolice Auxiliary Auxiliary and Public and Public Service Service employees, employees, the annual the annual leave leave loading loading is is reported reported as an as accrued an accrued expense expense as payment as payment is made is made annually annually irrespective irrespective of whether of whether leave leave is taken. is taken. For the year ended 30 June 2018 3.2 Provisions

The provision The provision for deferred for deferred leave leave relates relates to employees to employees who have who entered have entered into an into agreement an agreement to self-fund to self-fund (ii) an Non-current liabilities additional an additional twelve twelve months months leave leave in thein fifth theyear fifthof year theofagreement. the agreement. The provision The provision recognises recognises the value the value of salary of salary setservice aside set aside for employees for employees to be to used be in used thein fifth theyear. fifth year. This liability This liability is measured is measured on theon same the same basis basis - Long leave as -annual as annual leave. leave. Deferred Deferred leave leave is reported is reported as a current as a current provision provision as employees as employees can leave can leave the scheme the scheme at at 38-hour leave their their discretion at anyat time. any time. - discretion Post-separation medical benefits - In-service medical benefits Purchased Purchased leaveleave Total non-current liabilities The provision The provision for purchased for purchased leave leave relates relates to employees to employees who have who entered have entered into an into agreement an agreement to self-fund to self-fund up toup an to additional an additional ten weeks ten weeks leave leave per calendar per calendar year. year. The provision The provision recognises recognises the value the value of salary of salary set set Annual leavePOLICE FORCE | ANNUAL REPORT 2018 WESTERN AUSTRALIA aside aside for employees for employees and isand measured is measured at theat nominal the nominal amounts amounts expected expected to be to paid bewhen paid when the liabilities the liabilities are are settled. settled. This liability This liability is measured is including measured on the onsame the same basishave basis as annual as annual leave.leave. Annual leave liabilities leave loading been classified as current as there is no unconditional

FINANCIAL STATEMENTS

Deferred salary scheme liabilities have been classified as current as there is no unconditional right to Deferred salary scheme been classified as current there is no unconditional to defer settlement for at liabilities least 12 have months after reporting period.asAssessments indicate thatright actual defer settlement for at least 12 months after asreporting settlement of the liabilities is expected to occur follows: period. Assessments indicate that actual settlement of the liabilities is expected to occur as follows: - Within 12 months of the end of the reporting period -- Within 12 months of the end ofend the of reporting periodperiod More than 12 months after the the reporting More than 12 months after the end of the reporting period NOTES -TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2018 The provision for deferred leave relates to employees who have entered into an agreement to self-fund The provisiontwelve for deferred leave relates employees who have entered an agreement to the self-fund an additional months leave in theto fifth year of the agreement. The into provision recognises value an salary additional twelve leave the fifthinyear of the agreement. The isprovision recognises the basis value of set aside formonths employees toinbe used the fifth year. This liability measured on the same of salary set aside for employees to be used in the fifth year. This liability is measured on the same basis as annual leave. Deferred leave is reported as a current provision as employees can leave the scheme at as annual leave.at Deferred leave is reported as a current provision as employees can leave the scheme at their discretion any time. their discretion at any time.

965 965 1,871 1,871 2,836 2,836

679 679 1,633 1,633 2,312 2,312

Purchased leave Purchased leave The provision for purchased leave relates to employees who have entered into an agreement to self-fund The provision for purchased leave relates to employees have entered into an agreement self-fund up to an additional ten weeks leave per calendar year. who The provision recognises the value oftosalary set up to for an employees additional ten leave per calendar year. The provision value salary are set aside andweeks is measured at the nominal amounts expectedrecognises to be paid the when the of liabilities aside forThis employees and is measured at the nominal to be paid when the liabilities are settled. liability is measured on the same basis amounts as annualexpected leave. settled. This liability is measured on the same basis as annual leave. 38-hour leave liability 38-hour leave liability The provision for 38-hour leave liability represents a commitment by Cabinet in 1986 to honour an The provision for 38-hour leave liability represents commitment bySeptember Cabinet in 1986. 1986 This to honour an agreement to accrue additional hours worked betweena1 January and 30 was after agreement to accrue additional hours worked between 1 January and 30 September 1986. This was after back-dated to 1 January 1986. The the Government of the day granted a 38-hour week to Police back-dated to liability 1 January 1986. The the Government of generally the day granted a 38-hour week to Police hours accrued are payable on retirement, resignation or termination. This is measured hours are as generally payable on retirement, resignation or termination. This liability is measured on theaccrued same basis long service leave. on the same basis as long service leave. Special paid leave Special paid leave The provision for special paid leave represents the negotiated leave entitlement to police who The provision for special paid leave represents the negotiated to police who previously accrued long service leave on a ten-year basis prior leave to theentitlement accrual period changing to seven previously long service on leave a ten-year prior to the accrual period changing to seven years. Thisaccrued liability is measured theon same basis asbasis annual leave. years. This liability is measured on the same basis as annual leave. This liability represents accumulated days (time in lieu) expected to be paid out within two This liability accumulated days (time lieu)as expected to be paid out within two months of therepresents reporting date and is measured on the sameinbasis annual leave. months of the reporting date and is measured on the same basis as annual leave. Post-separation medical benefits Post-separation medical benefits The provision for post-separation medical benefits relates to the cost of providing medical benefits to The provision medical benefits relates to the cost of Police providing medical benefits to injured Police for post-separation after they cease work with the Western Australia Force. Medical benefits injured Police after they cease work with the Western Australia Police Force. Medical benefits expected to be settled within 12 months after the reporting date are recognised and measured at the expected to be settled expected within 12 months after the the reporting date recognised measured at the undiscounted amounts to be paid when liabilities areare settled. Medicaland benefits expected to undiscounted amounts to be reporting paid whendate the liabilities are settled. Medical benefits to be settled more than 12expected months after are measured at the present value expected of amounts be settledto more thanwhen 12 months after reporting date are measured at the present value of amounts expected be paid the liabilities are settled. expected to be paid when the liabilities are settled. An actuarial assessment of the amounts expected to be settled was performed at 30 June 2018. An actuarial assessment of the amounts expected to be settled was performed at 30 June 2018.

In-service medical benefits In-service medical benefits The provision for in-service medical benefits relates to the cost of providing medical benefits to Police The provision for in-service medical benefits to the cost of providing medical benefits to Police The Western Australia Police Force relates pays reasonable expenses for work related and non-work The Western Australia Police Forceofpays reasonable expenses workWESTERN related and non-work POLICE FORCE related medical expenses, less the amounts any benefits paid. Medical for benefits expected toAUSTRALIA be settled related medical expenses, the amounts of any benefits and paid.measured Medical benefits expected to be settled within 12 months after theless reporting date are recognised at the undiscounted amounts within 12 months after thethe reporting are recognised measured at the undiscounted expected to be paid when liabilitiesdate are settled. Medical and benefits expected to be settled moreamounts than 12

| ANNUAL REPORT 2018

Post-separation medical benefits The provision for post-separation medical benefits relates to the cost of providing medical benefits to

WESTERN AUSTRALIA FORCE injured Police afterPOLICE they cease work with the Western Australia Police Force. Medical benefits to be settled within 12 months after the Notes expected to the Financial Statements

reporting date are recognised and measured at the undiscounted amounts expected to be paid when the liabilities are settled. Medical benefits expected to for the be year ended 30 June 2018 settled more than 12 months after reporting date are measured at the present value of amounts expected to30 be June paid when For the year ended 2018 the liabilities are settled. 2018 $'000

2017 $'000

Provisions comprise the following items: In-service medical benefits (i) The Current liabilities provision for in-service medical benefits relates to the cost of providing medical benefits to Police (a) Employee benefits provision The Western Australia Police Force pays reasonable expenses for work related and non-work (b) Other provisions related medical expenses, less the amounts of any benefits paid. Medical benefits expected to be settled within 12 months after the reporting date are recognised and measured at the undiscounted amounts Total current liabilities expected to be paid when the liabilities are settled. Medical benefits expected to be settled more than 12 after reporting (ii) months Non-current liabilities date are measured at the present value of amounts expected to be paid when the WESTERN WESTERN AUSTRALIA POLICE POLICE FORCE FORCE liabilities are settled. (a)AUSTRALIA Employee benefits provision (b)Financial Other provisions Notes Notes to the to the Financial Statements Statements An actuarial assessment of the amounts expected to be settled was performed at 30 June 2018. Totalended non-current liabilities for the foryear the ended year 30 June 30 June 2018 2018 Total provisions (b) Other provisions: Theliabilities settlement of leave of leave liabilities liabilities and medical and medical benefits benefits gives rise rise theto payment the payment of employment of follows: employment on-costs on-costs (i) The Current (a)settlement Employee benefits provisions have been recognised ingives the to financial statements as including including workers' workers' compensation compensation insurance insurance and claims and claims handling handling expenses. expenses. The provision The provision is the is present the present value value Employment on-costs - Current liabilities (i)payments. of expected of expected future future payments. Total current liabilities - Non-current liabilities (ii) Employment Employment on-costs, on-costs, including including workers' workers' compensation compensation insurance insurance and claims and claims handling handling expenses, expenses, are not are not (ii) employee Non-current liabilities employee benefits benefits and are and recognised are recognised separately separately as liabilities as liabilities and expenses and expenses when when the employment the employment to which to which (i) Current liabilities Employment on-costs they relate they relate has occurred. has occurred. Employment Employment on-costs on-costs are included are included as part asof part 'Other of 'Other employee employee expenses', expenses', Note 3.1 Note 3.1

-not Annual and are and are included not leave included as part asof part theof Western the Western Australia Australia PolicePolice Force's Force's 'Employee 'Employee benefits benefits expense'. expense'. The related The related Total non-current liabilities -is included Long service leave liability liability is included in 'Employment in 'Employment on-costs on-costs provision'. provision'. - 38-hour leave - Special leave Movement Movement in Other inpaid Other provisions provisions Carrying Carrying amount amount at start at of start period of period - Purchased leave Additional/(reversals Additional/(reversals of) provision of) provision recognised recognised - Deferred salary scheme Payments/other Payments/other sacrifices sacrifices of economic of economic benefits benefits - Post-separation medical benefits - In-service medical Carrying Carrying amount amount at endatbenefits ofend period of period - Voluntary separation scheme

Total current liabilities Key sources Key sources of estimation of estimation uncertainty uncertainty â&#x20AC;&#x201C; longâ&#x20AC;&#x201C; service long service leave leave and medical and medical benefits benefits The key Theestimates key estimates andliabilities assumptions and assumptions mademade concerning concerning the future the future are based are based on historical on historical experience experience and various and various (ii) Non-current other other factors factors that have that ahave significant a significant risk ofrisk causing of causing a material a material adjustment adjustment to theto carrying the carrying amount amount of assets of assets and and - Long service leave liabilities liabilities withinwithin the next thefinancial next financial year. year. - 38-hour leave - estimates Post-separation medical Several Several estimates and assumptions and assumptions are benefits used arein used calculating in calculating the Western the Western Australia Australia PolicePolice Force's Force's long service long service leave leave In-service medical benefits and medical and medical benefits benefits provisions. provisions. TheseThese include: include: Total non-current liabilities Expected Expected futurefuture salarysalary rates rates Discount - AUSTRALIA Discount rates rates WESTERN POLICE FORCE Annual leave Employee Employee retention retention rates rates Expected Expected futurefuture payments payments

| ANNUAL REPORT 2018

163,936 280

159,052 122

164,216

159,174

67,175 921

58,641 43

68,096

58,684

232,312 2018 2018 $'000$'000

217,858 2017 2017 $'000$'000

280 163,936 28067,175

122 159,052 12258,641

231,111

217,693

921

44,766 921 107,408 416 117 877 165 165 3,029 855 855 2,836 181 1,418 181 1,201 1,754 1,201 1,315

46,857 43 102,652 368 233 782 212 212 3,023 195 195 2,312 (242) (242) 1,384 165 1,441 165 -

163,936

159,052

54,270 968 11,641 296

52,044 1,076 5,521 -

67,175

58,641

FINANCIAL STATEMENTS

actuarial assessment of the amounts expected to be settled was performed at 30 June 2018. 3.2 An Provisions

and are and not are included not included as part asof part theof Western the Western Australia Australia PolicePolice Force's Force's 'Employee 'Employee benefits benefits expense'. expense'. The related The related liability liability is included is included in 'Employment in 'Employment on-costs on-costs provision'. provision'.

WESTERN AUSTRALIA POLICE FORCE Movement Movement in Other in Other provisions provisions Notes to the Financial Statements

Carrying Carrying amount amount at start at of start period of period

165 165 855 855 181 181

for the year ended 30 June 2018 NOTES TO Additional/(reversals THE FINANCIAL STATEMENTS Additional/(reversals of) provision of) provision recognised recognised

FINANCIAL STATEMENTS

Payments/other Payments/other sacrifices sacrifices of economic of economic benefits benefits For the year ended 30 June 2018 3.2Carrying Provisions Carrying amount amount at endatofend period of period

2018 1,201 1,201 $'000

Provisions comprise the following Key sources Key sources of estimation of estimation uncertainty uncertainty â&#x20AC;&#x201C;items: longâ&#x20AC;&#x201C; service long service leave leave and medical and medical benefits benefits (i) Current liabilities The key Theestimates key estimates and assumptions and assumptions mademade concerning concerning the future the future are based are based on historical on historical experience experience and various and various (a) Employee benefits provision other other factors factors that have that ahave significant a significant risk ofrisk causing of causing a material a material adjustment adjustment to theto carrying the carrying amount amount of assets of assets and and (b) Other provisions liabilities thefinancial next financial liabilities withinwithin the next year. year. Total current liabilities Several Several estimates estimates and assumptions and assumptions are used arein used calculating in calculating the Western the Western Australia Australia PolicePolice Force's Force's long service long service leave leave and medical and medical benefits benefits provisions. provisions. TheseThese include: include: (ii) Non-current liabilities (a) Employee benefits provision Expected -(b) Expected future future salarysalary rates rates Other provisions Discount Discount rates rates Employee -TotalEmployee retention retention rates rates non-current liabilities Expected Expected futurefuture payments payments - Total - provisions Expected futurefuture medical benefit payments to ceased policepolice officers; and and Expected medical benefit payments to ceased officers; Expected futurefuture medical benefit payments to serving policepolice officers Expected medical benefit payments to serving officers (a) in Employee benefits provisions have been recognised in the statements asservice follows: Changes Changes these in these estimations estimations and assumptions and assumptions may impact may impact on the on carrying thefinancial carrying amount amount of theof long the long service leave,leave, post- postseparation separation medical medical benefits benefits and in-service and in-service medical medical benefits benefits provisions. provisions. - Current liabilities (i) - Non-current liabilities (ii) Any gain Anyor gain lossorfollowing loss following revaluation revaluation of theof long theservice long service leave,leave, post-separation post-separation medical medical benefits benefits and in-service and in-service medical medical benefits benefits provisions provisions is recognised is recognised as employee as employee benefits benefits expense. expense. (i) Current liabilities 3.3 Supplies 3.3 Supplies services and services - and Annual leave Long service leave Repairs Repairs and maintenance and maintenance - leases 38-hour Rental, Rental, leases and hire andleave hire - Special paid leave Insurances Insurances and licences and licences TravelTravel expenses expenses - Purchased leave Communication Communication expenses expenses Deferred salary Services Services and contracts and contracts scheme Post-separation Equipment Equipment acquisitions acquisitions medical benefits -and In-service medical benefits Fuels Fuels and oils oils Voluntary separation scheme Consumables Consumables Total Total supplies supplies and services and services (ii) Non-current liabilities

163,936 280

159,052 122

164,216

159,174

67,175 921

58,641 43

68,096

58,684

232,312

217,858

163,936 67,175

159,052 58,641

231,111

217,693

217,936 217,936 222,384 222,384

- services Long service leave Supplies and are recognised as an expense in the reporting period in which they occurred. 3.4 Accommodation 3.4 Accommodation - 38-hourexpenses leaveexpenses - Post-separation medical benefits LeaseLease rentals rentals - In-service medical benefits Repairs Repairs and maintenance and maintenance Energy, Energy, water water and rates and rates Total non-current liabilities Cleaning Cleaning Total Total accommodation accommodation expenses expenses Annual leave

165 2017 165 $'000

44,766 46,857 107,408 102,652 18,57618,576 20,13020,130 416 368 17,49017,490 17,215 17,215 117 17,82017,820 233 19,06019,060 877 782 6,929 6,929 6,8866,886 7,6453,029 7,645 8,235 3,023 8,235 2,836 118,339 2,312 118,829 118,829 118,339 1,418 1,384 12,59312,593 15,611 15,611 1,754 1,441 7,966 7,966 7,516 7,516 1,315 7,933 7,933 9,5449,544915 915 1,088 1,088 163,936 159,052

OtherOther supplies supplies and services andliabilities services Total current

212 212 195 195 (242) (242)

54,270 52,044 968 1,076 11,641 5,521 26,12026,120 23,602 23,602 296 20,297 20,297 17,88917,889 10,83867,175 10,838 11,89358,641 11,893 3,933 3,933 3,957 3,957

WESTERN AUSTRALIA POLICE FORCE |61,188 ANNUAL 2018 61,188 REPORT 57,34157,341

Annual leave liabilities including leave loading have been classified as current as there is no unconditional

State State crimecrime prevention prevention grantsgrants Total provisions 3.5 3.5 Grant payments payments Constable Constable care child care safety child safety foundation foundation 3.5 Grant Grant 3.5 Grant payments payments PCYC PCYC grants grants Road Road Trauma Trauma Trust Trust Account Account (a) Road Road Trauma Trauma Trust Trust Account Account (a) (a) (a) CCTV CCTV grants grants State State crime crime prevention prevention grants (a) Employee benefits provisions have been recognised in the financial statements as follows: State State crimecrime prevention prevention grantsgrants grants Other Other grants grants Constable Constable care child care safety safety child safety safety foundation foundation Constable Constable care child care child foundation foundation - Current liabilities (i) PCYC PCYC grants grants PCYC PCYC grants grants Total Total grant grant payments payments - Non-current liabilities (ii) CCTV grants CCTVCCTV CCTV grantsgrants grants Other Other grants grants OtherOther grantsgrants (a) Road (a) Road Trauma Trauma Trust Trust Account Account grantsgrants (i) Current liabilities Total Total grant grant payments payments Total grant payments Total grant payments Total Total Road Road Trauma Trauma Trust Trust Account Account grantsgrants for the for reporting the reporting periodperiod - Annual leave Less grants Less grants allocated allocated to theto Western the Western Australia Australia PolicePolice ForceForce - Long service leave (a) (a) Trauma Trauma Trust Trust Account Account grants (a) Road Road (a) Road Road Trauma Trauma Trust Trust Account Account grantsgrants grants - 38-hour leave Total Total Road Road Trauma Trauma Trust Trust Account Account grants for for reporting the period Total Total Road Road Trauma Trauma Trust Trust Account Account grantsgrants grants for the the for reporting the reporting reporting periodperiod period - Special paid leave Less Less grants allocated allocated to the to Western the Western Australia Australia Police Police Force Force Less grants grants Less grants allocated allocated to the to Western the Western Australia Australia Police Police Force Force - Purchased leave - Deferred salary scheme - Post-separation medical benefits - In-service medicalasbenefits Grant payments are recognised an expense in the reporting period in which they are paid Voluntary or payable. -They includeseparation payments scheme to other public sector agencies, local goverment and community groups. Total current liabilities

19,060 19,060 17,82017,820 6,92918,576 6,929 6,88620,130 6,886 18,576 18,576 18,576 20,130 20,13020,130 7,64517,490 7,645 8,235 8,235 17,490 17,215 17,49017,490 17,215 17,215 17,215 118,829 118,829 118,339 118,339 19,060 19,060 17,820 17,820 19,060 19,060 17,82017,820 12,593 15,611 15,611 6,92912,593 6,929 6,886 6,929 6,929 6,8866,886 6,886 7,966 7,966 7,516 7,516 7,645 7,645 8,235 7,645 7,645 8,235 8,235 8,235 7,933 7,933 9,544 9,544 118,829 118,829 118,339 118,829 118,829 118,339 118,339 118,339 915 915 1,088 1,088 12,593 15,611 12,59312,593 12,593 15,611 15,611 15,611 7,966 7,966 7,516 7,516 7,966 7,966 7,516 7,516 2018222,384 2017 217,936 217,936 222,384 7,933$'000 7,933 9,544 9,5449,544 9,544 7,933 7,933 $'000 915 1,088 915 915 915 1,088 1,088 1,088 217,936 217,936 222,384 222,384 217,936 217,936 222,384 222,384 26,120 26,120 23,602 23,602 163,936 159,052 20,297 20,297 17,889 17,889 280 122 10,83810,838 11,89311,893 3,933 3,933 23,602 3,957 3,957 164,216 159,174 26,120 26,120 23,602 26,120 26,120 23,602 23,602 20,297 20,297 17,889 17,889 61,188 57,341 61,188 20,297 20,297 17,88957,341 17,889 10,838 11,89311,893 10,83810,838 10,838 11,893 67,175 11,89358,641 3,933 3,933 3,933 3,957 3,957 3,957 3,933 3,957 921 43 61,188 61,188 57,341 57,341 61,18861,188 57,34157,341 68,096 58,684 66,506 66,506 958 958 1,216 1,216 232,312 217,858 1,104 1,104 1,069 1,069 937 937 7,778- 7,77866,506 66,506 66,506 66,506 1,075 1,075 2,527 2,527 958 1,216 958 958 958 1,216 1,216 1,216 1,387 440 1,069 440 1,104 1,387 1,104 1,069 1,104 1,104 1,069 1,069 163,936 159,052 937 937 7,778 7,778 937 937 13,030 7,778 7,778 71,967 71,967 13,030 67,175 58,641 1,075 2,527 1,075 1,075 1,075 2,527 2,527 2,527 1,387 1,387 440 440 217,693 1,387231,111 1,387 440 440 71,967 71,967 13,030 13,030 71,967 13,030 71,967 91,285 91,285 13,030 44,766 46,857 24,779 24,779 107,408 102,652 416 66,506 66,506 -- 368-91,285 91,28591,285 91,285 - 233117 24,779 24,779 -24,779 24,779 877 7823,029 3,023 66,506 66,506 -66,506 66,506 2,836 2,3121,418 1,384 1,754 1,441 1,315 163,936

159,052

54,270 968 11,641 296

52,044 1,076 5,521 -

67,175

58,641

FINANCIAL STATEMENTS

3.3 Supplies 3.3 Supplies and services and services Insurances Insurances and licences and licences Travel Travel expenses expenses Repairs Repairs and maintenance maintenance and maintenance maintenance Repairs Repairs and and Communication Communication expenses expenses Rental, Rental, leases and hire and WESTERN POLICE FORCE Rental, Rental, leasesleases leases andAUSTRALIA hire and hire hire Services Services and contracts and contracts Insurances Insurances and licences and licences Insurances Insurances licences and licences Statements Notes toand the Financial Equipment Equipment acquisitions acquisitions Travel Travel expenses expenses Travel Travel expenses expenses Fuels Fuels andyear oils andended oils Communication Communication expenses expenses for the 30 June 2018 Communication Communication expenses expenses Consumables Consumables Services Services and contracts and contracts Services Services and contracts and contracts Other Other supplies supplies and services and services Equipment Equipment acquisitions acquisitions For the year ended 30 June 2018 Equipment Equipment acquisitions acquisitions Fuels Fuels and oils and oils Fuels and oils and oils services 3.2 Provisions Total Fuels Total supplies supplies and and services Consumables Consumables Consumables Consumables Other supplies supplies and and OtherOther Other supplies supplies and services services and services services Provisions comprise the following items: 3.4 Accommodation 3.4 Accommodation expenses expenses Total Total Total supplies supplies and services services and services services Total supplies supplies and and (i) Current liabilities LeaseLease rentals (a)rentals Employee benefits provision Repairs Repairs and maintenance and maintenance (b) Other provisions 3.4 Accommodation 3.4 Accommodation expenses expenses 3.4 Accommodation 3.4 Accommodation expenses expenses Energy, Energy, water water and rates and rates Cleaning Cleaning Total current liabilities LeaseLease Lease rentals rentals Lease rentals rentals Repairs and maintenance and Total accommodation expenses Total Repairs accommodation expenses Repairs Repairs and maintenance and maintenance maintenance (ii) Non-current liabilities Energy, Energy, water water and and Energy, Energy, water and rates rates and rates rates (a) water Employee benefits provision Cleaning Cleaning Cleaning Cleaning (b) Other provisions Operating lease payments are recognised on a straight line basis over the lease term. 3.5 Grant 3.5 Grant payments payments Total accommodation accommodation expenses expenses Repairs, maintenance, energy, water and cleaning are recognised as expenses as incurred. Total Total Total accommodation accommodation expenses expenses Total non-current liabilities Road Road Trauma Trauma Trust Trust Account Account (a) (a)

(ii) Non-current liabilities -

Long service leave 38-hour leave Post-separation medical benefits In-service medical benefits

Total non-current liabilities

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Annual leave Annual leave liabilities including leave loading have been classified as current as there is no unconditional

WESTERN AUSTRALIA POLICE FORCE Notes toAUSTRALIA theAUSTRALIA Financial Statements WESTERN WESTERN POLICE POLICE FORCE FORCE forto thethe year ended 30Statements JuneStatements 2018 Notes Notes to the Financial NOTES TOFinancial THE FINANCIAL STATEMENTS for the foryear the year year ended ended 30 June 30June June 2018 2018 For the ended 30 2018 2018 $'000 2018 2018 $'000$'000

2017 $'000 2017 2017 $'000$'000

9,9369,936 163,936 280 1,433 1,433 1,434 1,434 164,216

1,304 1,304 159,052 619 619 122 2,0782,078 1,074 1,074 159,174

12,803 12,803

5,0755,075

67,175 921

58,641 43

68,096

58,684

3.7 Net 3.7 gain/loss Net gain/loss on disposal on disposal of non-current of non-current assetsassets Total provisions

232,312

217,858

(a) Net (a)gain Net on gain disposal on disposal of non-current of non-current assetsassets (a) Employee benefits Property, Property, plant plant and equipment and provisions equipment have been recognised in the financial statements as follows: Computing and Communication and Equipment Equipment - Computing Current liabilities (i) Communication Plant, Plant, Equipment Equipment and Vehicles and Vehicles - Non-current liabilities (ii)

163,936 4567,175 45

12 12 159,052 4958,641 49

45 45 231,111

61 61 217,693

44,766 107,408 (114) (114) 416 (114) (114) 117 877 3,029 2,836 1,418 285 1,754 285 1,315 285 285 163,936

46,857 102,652 (112) (112) 368 (112) (112) 233 782 3,023 2,312 1,384 1,441 1,782 1,782 1,782 1,782 159,052

FINANCIAL STATEMENTS

3.2 Provisions Provisions comprise the following items: 3.6 Other 3.6 Other expenses expenses (i) Current liabilities Doubtful Doubtful debtsdebts (a) Employee benefits provision Refund Refund of State of State grantsgrants received received (b) Other provisions OtherOther assetsassets written written off (a)off (a) OtherOther expenses expenses from ordinary from ordinary activities activities Total current liabilities Total Total other other expenses expenses (ii) Non-current liabilities (a) Employee benefits provision (a) (a) (b) Other provisions Management Management Act 2006 Act 2006 located located withinwithin Note Note 9.9. 9.9. Total non-current liabilities

Financial Financial

Net gain Net gain (i) loss Current liabilities (b) Net (b) Net on loss disposal on disposal of non-current of non-current assetsassets Annual leave Property, Property, plant plant and equipment and equipment - Plant, Long service leave Plant, Equipment Equipment and Vehicles and Vehicles - 38-hour leave Net loss Net - loss Special paid leave - Purchased leave (c) Net (c)gain/(loss) Net gain/(loss) on disposal on disposal of non-current of non-current assetsassets - Deferred salary scheme - amount Post-separation medicalassets benefits Carrying Carrying amount of non-currents of non-currents assets disposed disposed - Property, In-service medical Property, plant plant and equipment andbenefits equipment - Voluntary separation scheme Total current liabilities Proceeds Proceeds from Disposal from Disposal Property, plantliabilities plant and equipment and equipment (ii) Property, Non-current - Long service leave Less Disposal Less Disposal Costs Costs 38-hour leave Property, Property, plant plant and equipment and equipment - Post-separation medical benefits Net Proceeds Net - Proceeds In-service medical benefits

Total non-current liabilities Net gain/(loss) Net gain/(loss)

WESTERN AUSTRALIA POLICE FORCE leave GainsGains andAnnual losses and losses on the ondisposal the disposal of non-current of non-current assetsassets are presented are presented by deducting by deducting from the fromproceeds the proceeds on on disposal disposal the carrying theleave carrying amount amount of the of asset the asset and related and related selling selling expenses. GainsGains and losses and losses are recognised areisrecognised in thein the Annual liabilities including leave loading have beenexpenses. classified as current as there no unconditional

219

1,736 1,736

54,270 3 968 3 11,641 216 296 216

52,044 5 1,076 5 5,521 1,731 1,731-

(69)67,175 (69)

(51)58,641 (51)

| ANNUAL REPORT 2018

Computing Computing and Communication and Communication Equipment Equipment Plant, Equipment Plant, Equipment and Vehicles and Vehicles

WESTERN AUSTRALIA POLICE FORCE Net gain Net gain

Notes to the Financial Statements

12 49

(b) Net (b) loss Net onloss disposal on disposal of non-current of non-current assets assets

for the year ended 30 June 2018

Provisions comprise thedisposal following (c) Net (c) gain/(loss) Net gain/(loss) on disposal on of non-current ofitems: non-current assets assets (i) Current liabilities Carrying Carrying amount amount of non-currents of non-currents assets assets disposed disposed (a) Employee benefits provision Property, Property, plant and plant equipment and equipment (b) Other provisions Total current liabilities Proceeds Proceeds from Disposal from Disposal (ii) Non-current liabilities Property, Property, plant and plant equipment andprovision equipment (a) Employee benefits (b) Other provisions Less Disposal Less Disposal Costs Costs Property, plant and plant equipment and equipment TotalProperty, non-current liabilities Net Proceeds Net Proceeds Total provisions Net gain/(loss) Net gain/(loss)

(114) (114) 2018 (114) (114) $'000

(112) 2017 (112) (112) $'000

163,936 285 285 280

159,052 1,782 1,782 122

285 285 164,216

1,782 1,782 159,174

219 67,175 219

1,73658,641 1,736

921

368,096 3

558,684 5

216 216 232,312

1,731 1,731 217,858

(69) (69)

(112)

(51)

(a) Employee benefits provisions have been recognised in the financial statements as follows: Gains Gains losses and losses on the(i) on disposal the disposal of non-current of non-current assets assets are presented are presented by deducting by deducting from the from proceeds the proceeds on on - and Current liabilities disposal disposal the carrying the carrying amount amount of the asset of the and asset related and related selling selling expenses. expenses. Gains and Gains losses and losses are recognised are recognised in the in the - Non-current liabilities (ii) statement statement of comprehensive of comprehensive income. income.

(i) Current liabilities OUR 4. FUNDING OUR FUNDING SOURCES SOURCES - Annual leave

163,936 67,175

159,052 58,641

231,111

217,693

44,766 46,857 Long service leave 107,408 102,652 How we How obtain we obtain our funding our funding - 38-hour leave 416 368 -provides Special paid leave 117 policy 233 This section This section provides additional additional information information about about how the how Western the Western Australia Australia Police Police Force Force obtainsobtains its funding its funding and the and relevant the relevant accounting accounting policy note note -the recognition 782 that governs that governs the recognition and measurement and measurement of this of funding. this funding. The primary The primary incomeincome received received by the by Western the Western Australia Australia Police Police Force and Force the and relevant the877 relevant notes notes 3,029 3,023 are: are: - Purchased leave - Deferred salary scheme 2,836 2,312 2018 1,418 2018 2017 1,384 2017 - Post-separation medical benefits $'000 $'000 - In-service medical benefits 1,754 $'000 $'000 1,441 Notes Notes - Voluntary separation scheme 1,315 IncomeIncome from State from Government State Government Total current liabilities 163,936 159,052 4.1 4.1 1,309,928 1,309,928 1,308,291 1,308,291 - Service - Service appropriation appropriation 4.2 4.2 1,469 1,469 31,469 31,469 - State - grants State grants (ii) liabilities 4.3 4.3 521 521 - Assets - Non-current Assets transferred transferred 4.4 4.4 2,688 2,688 2,553 2,553 - Services - Services free-of-charge free-of-charge -received Longreceived service leave 54,270 52,044 4.5 4.5 15,451 15,451 12,182 1,076 12,182 - Royalties - Royalties Regions for leave Regions Fund Fund - for 38-hour 968 4.6 4.6 101,214101,214 - 5,521- Post-separation medical benefits 11,641 Regulatory Regulatory fines fines - and In-service medical benefits 296 33,50233,502 4.7 4.7 40,211 40,211 User charges User charges fees and fees 4.8 4.8 5,721 5,721 2,080 2,080 Commonwealth Commonwealth grants grants Total non-current liabilities 67,175 58,641 4.9 4.9 13,709 13,709 12,04512,045 Contributions, Contributions, sponsorships sponsorships and donations and donations 4.10 4.10 1,463 1,463 Interest Interest revenue revenue WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Annual leave 4.11 4.11 3,099 3,099 1,987 1,987 Other revenue Other revenue Gains on Gains disposal onAnnual disposal of non-current of non-current assets assets leave loading have been classified as current as there is no unconditional 3.7 3.7 45 45 61 61 leave liabilities including

FINANCIAL STATEMENTS

Property, Property, plant and plant equipment and equipment Equipment Plant, Equipment and Vehicles and Vehicles For thePlant, year ended 30 June 2018 3.2 Provisions Net loss Net loss

Net Proceeds Net Proceeds Net gain/(loss) Net gain/(loss)

216 216

1,731 1,731

(69) (69)

(51) (51)

GainsGains and losses and losses on the ondisposal the disposal of non-current of non-current assetsassets are presented are presented by deducting by deducting from from the proceeds the proceeds on on disposal disposal the carrying the carrying amount amount of theofasset the asset and related and related selling selling expenses. expenses. GainsGains and losses and losses are recognised are recognised in thein the NOTES TO THE FINANCIAL STATEMENTS statement statement of comprehensive of comprehensive income. income. For the year ended 30 June 2018

FINANCIAL STATEMENTS

4. OUR FUNDING SOURCES OUR 4. OUR FUNDING FUNDING SOURCES SOURCES

we obtain ourfunding funding HowHow How we obtain we obtain our funding our This section provides additional information about how the Western Australia Police Force obtains its funding and the relevant accounting policy note This section This section provides provides additional additional information information aboutabout how the howWestern the Western Australia Australia PolicePolice ForceForce obtains obtains its funding its funding and the andrelevant the relevant accounting accounting policypolicy note note that governs the recognition and measurement of this funding. The primary income received by the Western Australia Police Force and the relevant that governs that governs the recognition the recognition and measurement and measurement of thisoffunding. this funding. The primary The primary income income received received by the by Western the Western Australia Australia PolicePolice ForceForce and the andrelevant the relevant notesnotes notes are: are: are:

NotesNotes Income Income from from StateState Government Government - Service appropriation - Service appropriation - State - State grants grants - Assets - Assets transferred transferred - Services - Services received received free-of-charge free-of-charge - Royalties - Royalties for Regions for Regions FundFund Regulatory Regulatory fines fines User charges User charges and fees and fees WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE POLICE FORCE FORCE Commonwealth Commonwealth grants grants Contributions, sponsorships sponsorships and donations and donations Notes Notes toContributions, the to Financial the Financial Statements Statements Interest Interest revenue revenue for the foryear the ended year ended 30 June 30 June 2018 2018 OtherOther revenue revenue GainsGains on disposal on disposal of non-current of non-current assetsassets 4.1 Service 4.1 Service appropriation appropriation Appropriations Appropriations received received duringduring the year: the year: Service Service appropriation appropriation Salaries Salaries and Allowances and Allowances Act 1975 Act 1975 Total Total service service appropriation appropriation

4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10 4.11 3.7

2018 2018 $'000 $'000

2017 2017 $'000 $'000

1,309,928 1,309,928 1,308,291 1,308,291 1,469 1,469 31,469 31,469 521 521 2,6882,688 2,5532,553 15,45115,451 12,18212,182 101,214 101,214 40,21140,211 33,502 33,502 5,721 5,721 2,0802,080 13,709 13,709 12,045 12,045 1,463 1,463 3,0993,099 1,987 1,987 45 45 61 61 2018 2018 $'000$'000

2017 2017 $'000$'000

1,305,103 1,305,1031,303,669 1,303,669 4,825 4,825 4,622 4,622 1,309,928 1,309,9281,308,291 1,308,291

Service Service Appropriations Appropriations are recognised are recognised as revenues as revenues at fairat value fair value in the in period the period in which in which the Western the Western Australia Australia PolicePolice Force Force gains gains control control of theofappropriated the as appropriated funds. The value Western The in Western Australia Australia Police Police Force gains gains control control of of Service Appropriations are recognised revenues atfunds. fair the period in which theForce Western Australia Police Force gains control of the appropriated appropriated fundsfunds at the attime the those time those fundsPolice funds are deposited are deposited into the intoWestern the Western Australia Australia PolicePolice Force’s bank bankfunds are deposited into the Western appropriated funds. The Western Australia Force gains control of appropriated funds at the Force’s time those account account or credited orForce’s credited to the to ‘Amounts the ‘Amounts receivable receivable forto services’ for services’ (holding (holding account) account) heldservices’ at held Treasury. at (holding Treasury.account) held at Treasury. Australia Police bank account or credited the ‘Amounts receivable for

Service appropriations fund the net cost of services delivered. The appropriation revenue comprises a cash component and a receivable (asset). The receivable (holding account) comprises the budgeted depreciation expense for the year and any agreed increase in leave liability during the year. Service Service appropriations appropriations fund the fund net the cost netof cost services of services delivered. delivered. The appropriation The appropriation revenue revenue comprises comprises a casha cash component component and aand receivable a receivable (asset). (asset). The receivable The receivable (holding (holding account) account) comprises comprises the budgeted the budgeted depreciation depreciation expense expense for the for year theand yearany andagreed any agreed increase increase in leave in leave liability liability duringduring the year. the year.

80 4.2 State 4.2 State grantsgrants

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

Notes to the Financial Statements

2018 $'000

2017 $'000

Provisions comprise the following items: 4.2 State 4.2 State grants grants (i) Current liabilities RoadRoad Trauma Trauma TrustTrust Account Account (a) (a) (a) Employee benefits provision Department Department of theofAttorney the Attorney General General (b) (b) (b) Other provisions Drug Drug and Alcohol OfficeOffice (c)(d)(c)(d) and Alcohol Department Department of Premier ofliabilities Premier and Cabinet and Cabinet (e) (e) Total current (ii) Non-current liabilities (a) Employee benefits provision (a) From (a) 1 July1provisions 2017, the Road Safety Commission was abolished and the and Road Trauma TrustTrust (b) From Other July 2017, the Road Safety Commission was abolished andfunctions the functions and Road Trauma Account were were transferred to thetoWestern Australia PolicePolice Force. The road safetysafety initiatives delivered by by Account transferred the Western Australia Force. The road initiatives delivered Total non-current liabilities the Western Australia PolicePolice ForceForce and funded by the Trauma TrustTrust Account are now the Western Australia and funded byRoad the Road Trauma Account are eliminated now eliminated from from the financial statements. the financial statements. Total provisions (b) Funds (b) Funds collected underunder the Criminal Property Confiscation Account are allocated to thetoWestern Australian collected the Criminal Property Confiscation Account are allocated the Western Australian PolicePolice ForceForce to combat to combat organised organised crimecrime in Western in Western Australia Australia . At 30. At June 30 2018, June $442,089 2018, $442,089 ($1,344,927 ($1,344,927 in 2016-17) in 2016-17) (a) of Employee benefits provisions have been recognised in the financial statements as follows: funds of funds allocated allocated remains remains unspent. unspent. (c) - No (c) further funding has been received. No further funding has been received. received the Drug and Alcohol are allocated to FundsFunds received from from the Drug and Alcohol OfficeOffice are allocated to Current liabilities (i)

Western the Western Australia Australia Police Police ForceForce for drug for drug and alcohol and alcohol projects projects that support that support the development the development and and - the Non-current liabilities (ii) implementation implementation of National of National Drug Drug Strategy Strategy initiatives initiatives at a State at a State and local and level. local level. At 30At June 30 June 2018, 2018, $360,803 $360,803 ($404,290 ($404,290 in 2016-17) in 2016-17) of funds of funds allocated allocated remains remains unspent. unspent. (d) (d) No further funding has been received. received the Drug and Alcohol are allocated to further funding has been received. FundsFunds received from from the Drug and Alcohol OfficeOffice are allocated to (i) No Current liabilities the Western the Western Australia Australia PolicePolice ForceForce for the forpurchase the purchase and operation and operation of a drug of a detection drug detection dog indog thein Goldfields the Goldfields - Annual leave PolicePolice District. At 30At June 2018, 2018, $27,858 ($33,618 in 2016-17) of funds allocated remains unspent. District. 30 June $27,858 ($33,618 in 2016-17) of funds allocated remains unspent. - Long service leave (e) Funds (e) Funds received received from from the Department the Department of Premier of Premier and Cabinet and Cabinet are allocated are allocated to the to Western the Western Australia Australia - 38-hour leave Police Police Force Force as election as election commitment commitment grants grants for local for projects. local projects. At 30 At June 30 2018, June 2018, all funds all funds allocated allocated were were - Special paid leave spent. - spent. - Purchased leave -transferred Deferred salary scheme 4.3 Assets 4.3 Assets transferred - Post-separation medical benefits Assets Assets transferred from/to from/to other other StateState Government Government agencies agencies -transferred In-service medical benefits - Voluntary separation scheme Total current liabilities

163,936 1,175 1,175 280 294 294 164,216

29,413 29,413 159,052 2,0562,056 122 159,174

1,4691,469 31,469 31,469 67,175 58,641 921 43 68,096

58,684

232,312

217,858

163,936 67,175

159,052 58,641

231,111

217,693

44,766 107,408 416 117 877 3,029 2,836 1,418 521 1,754 521 1,315 521 521 163,936

46,857 102,652 368 233 782 3,023 2,312 1,384 - 1,441159,052

54,270 968 1,798 11,641 1,798 376 296 376

52,044 1,076 1,548 1,548 5,521 384 384-

67,175 415 415

58,641 533 533

FINANCIAL STATEMENTS

for the year ended 30 June 2018

Service Service appropriations appropriations fund the fundnet thecost net of cost services of services delivered. delivered. The appropriation The appropriation revenue revenue comprises comprises a cash a cash For the year ended 30 June 2018 component component and aand receivable a receivable (asset). (asset). The receivable The receivable (holding (holding account) account) comprises comprises the budgeted the budgeted depreciation depreciation expense expense for the foryear the and yearany andagreed any agreed increase increase in leave in leave liability liability during during the year. the year. 3.2 Provisions

4.4 Services 4.4 Services received received free-of-charge free-of-charge (ii) Non-current liabilities Services Services free-of-charge free-of-charge is determined is determined by the byfollowing the following estimates estimates provided provided by agencies: by agencies: - received Longreceived service leave - 38-hour leave -- Post-separation medical benefits In-service medical benefits - Lease -- Lease management management services services provided provided by the byDepartment the Department of Finance of Finance Total non-current liabilities Title - searches Title searches and valuation and valuation services services provided provided by the byWestern the Western Australian Australian Land Land Information Information Authority Authority (Landgate) (Landgate) POLICE FORCE | ANNUAL REPORT 2018 WESTERN AUSTRALIA - Information - Information requests and other services provided by the of Transport requests and other services provided byDepartment the Department of Transport Annual leave - Design - Design reviews, reviews, advice advice and permits and permits provided provided by Main by Main Roads Roads Western Western Australia Australia -

PolicePolice District. District. At 30At June 30 June 2018, 2018, $27,858 $27,858 ($33,618 ($33,618 in 2016-17) in 2016-17) of funds of funds allocated allocated remains remains unspent. unspent. (e) Funds (e) Funds received received from from the Department the Department of Premier of Premier and Cabinet and Cabinet are allocated are allocated to thetoWestern the Western Australia Australia

PolicePolice ForceForce as election as election commitment commitment grants grants for local for projects. local projects. At 30At June 30 2018, June 2018, all funds all funds allocated allocated were were WESTERN AUSTRALIA POLICE FORCE spent.spent.

Notes to the Financial Statements

4.3 4.3 year Assets transferred transferred for Assets the ended 30 June 2018STATEMENTS NOTES TO THE FINANCIAL Assets Assets transferred transferred otherother StateState Government Government agencies agencies For the year ended 30from/to Junefrom/to 2018

521

521 2018 521 $'000

3.2 Provisions

FINANCIAL STATEMENTS

521

- 2017 $'000

Provisions comprise the following items: 4.4 Services 4.4 Services received received free-of-charge free-of-charge (i) Current liabilities Services Services received free-of-charge free-of-charge is determined is determined by the byfollowing the following estimates estimates provided provided by agencies: by agencies: (a) received Employee benefits provision (b) Other provisions -

Total current liabilities Lease - Lease management management services services provided provided by the byDepartment the Department of Finance of Finance

-(ii) Title - searches Title searches and valuation and valuation services services provided provided by the byWestern the Western Australian Australian Land Land Information Information Authority Authority Non-current liabilities (Landgate) (a) (Landgate) Employee benefits provision - Information - Information requests and other services provided by the of Transport requests and other services provided byDepartment the Department of Transport (b) Other provisions -

Design - Design reviews, reviews, advice advice and permits and permits provided provided by Main by Main Roads Roads Western Western Australia Australia Total non-current liabilities

Total provisions TotalTotal services services received received free-of-charge free-of-charge

163,936 280 1,798 1,798

159,052 122 1,548 1,548

164,216 376 376

159,174 384 384

415 415 67,175 65 921 65

533 533 58,641 88 88 43

34 34 68,096

58,684

232,312 2,6882,688

217,858 2,5532,553

163,936 67,175

159,052 58,641

231,111

217,693

44,766 107,408 416 117 877 15,45115,451 3,029 2,836 15,451 15,451 1,418 1,754 1,315

46,857 102,652 368 233 7,4407,440 782 4,7424,742 3,023 2,312 12,18212,182 1,384 1,441 -

163,936

159,052

54,270 968 11,641 296

52,044 1,076 5,521 -

67,175

58,641

(a) Employee benefits provisions have been recognised in the financial statements as follows: - Where Current liabilities (i)have been Where assetsassets or services or services have been received received free-of-charge free-of-charge or foror nominal for nominal cost, cost, the Western the Western Australia Australia PolicePolice - Force Non-current liabilities (ii) Force recognises recognises revenues revenues equivalent equivalent to thetofair thevalue fair value of theofassets the assets and/or and/or the fair thevalue fair value of those of those services services that can thatbe can reliably be reliably measured measured and which and which wouldwould have have been been purchased purchased if notifdonated, not donated, and those and those fair values fair values shall be shall recognised be recognised as assets as assets or expenses, or expenses, as applicable. as applicable. Where Where the contribution the contribution of assets of assets or services or services are inare in (i) nature Current the the nature of liabilities contributions of contributions by owners, by owners, the Western the Western Australia Australia PolicePolice ForceForce makes makes an adjustment an adjustment directly directly to to equity. equity. - Annual leave - Long service leave - 38-hour 4.5 Royalties 4.5 Royalties for Regions forleave Regions FundFund - Special paid leave Regional Regional Infrastructure Infrastructure and Headworks and Headworks Account Account Regional Regional Community Community Services Services Account Account - Purchased leave - Deferred scheme TotalTotal Royalties Royalties for salary Regions for Regions FundFund - Post-separation medical benefits - Regional In-service medicaland benefits The Regional The Infrastructure Infrastructure Headworks and Headworks Account Account and the andRegional the Regional Community Community Services Services Account Account are subare sub- Voluntary separation scheme fundsfunds within within the over-arching the over-arching 'Royalties 'Royalties for Regions for Regions Fund'.Fund'. The recurrent The recurrent fundsfunds are committed are committed to projects to projects and programs and programs in WA inregional WA regional areasareas and are andrecognised are recognised as revenue as revenue whenwhen the Western the Western Australia Australia PolicePolice ForceForce Total current liabilities gainsgains control control on receipt on receipt of theoffunds. the funds. (ii) Non-current liabilities -

Long service leave 38-hour leave Post-separation medical benefits In-service medical benefits

Total non-current liabilities Annual leave

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

Annual leave liabilities including leave loading have been classified as current as there is no unconditional

for the for year the year ended ended 30 June 30 June 2018Statements 2018 Notes to the Financial Notes Notes to the to Financial the Financial Statements Statements for the year ended 30 June 2018 for the for year the year ended ended 30 June 30 June 2018 for the year ended 30 June 2018 2018 for the foryear the year ended ended 30 June 30 June 2018 2018 For the year ended 30 June 2018

3.2 Provisions 4.6 Regulatory 4.6 Regulatory fines fines 4.6 Regulatory finesfines 4.6 Regulatory Regulatory 4.6 Regulatory Regulatory fines fines fines 4.6 Regulatory Regulatory 4.6 Regulatory fines finesthe following items: Provisions comprise fines Regulatory Regulatory fines fines Total Total regulatory regulatory fines fines Regulatory fines fines (i) Regulatory Current liabilities Total Total regulatory fines fines Total regulatory regulatory fines (a) Employee benefits provision This This represents allfines moneys allfines moneys received received from photographic from photographic basedbased vehicle vehicle infringement infringement notices notices collected collected via the via the Totalrepresents Total regulatory regulatory (b) Other provisions Department Department of Transport of Transport and the and Department the Department of the of Attorney the Attorney General. General. The collections The collections were credited were credited to to the the This represents all moneys received from photographic based vehicle infringement notices collected via the This represents This represents all moneys all moneys received received from photographic from photographic basedbased vehicle vehicle infringement infringement notices notices collected collected via the via Road Department Road Trauma Trauma Trust Account Account which which was administered was administered inAttorney accordance inAttorney accordance with the withRoad the Road SafetySafety Council Council Act 2002. Act 2002. Department ofTrust Transport and the Department of theof Attorney General. The collections were credited to the Total current liabilities Department of Transport Transport and the and Department the Department the the General. General. The collections The collections were credited were credited to to the This represents This represents allof moneys all moneys received received from photographic from of photographic based based vehicle vehicle infringement infringement notices notices collected collected via the via Road Trauma Account which was in accordance with the Safety Council Act 2002. Road Department Road Trauma Trauma Trust Trust Account Account which which was administered was administered inAttorney accordance inAttorney accordance with the withRoad Road the Road SafetySafety Council Council Act 2002. Act 2002. Department ofTrust Transport of Transport and the and Department the administered Department of theof the General. General. The collections The collections were credited were credited to the to the (ii) Non-current liabilities Road Road Trauma Trauma Trust Trust Account Account which which was administered was administered in accordance in accordance with the with Road the Road Safety Safety Council Council Act 2002. Act 2002. (a) Employee benefits provision Revenue Revenue is recognised is recognised basedbased on theonfines the collected. fines collected. (b) Other provisions Revenue is based on Revenue Revenue is recognised recognised is recognised basedbased on the theonfines fines the collected. collected. fines collected. Total non-current liabilities 4.7 Revenue User 4.7 Revenue charges User and fees andbased fees is charges recognised is recognised based on theonfines the collected. fines collected. 4.7 User charges and fees 4.7 Regulated User 4.7 Regulated charges User fees charges and fees and fees fees Total provisions 4.7 Regulated User 4.7Firearms charges User charges and fees and fees Firearms fees Regulated Regulated fees fees -- Firearms Security Security and related and related activities activities Firearms - Firearms Regulated Regulated fees fees Employee benefits provisions have dealers been recognised in the financial statements as follows: Pawnbrokers and second-hand and second-hand dealers --(a)Pawnbrokers Security and related activities Security Security and related and related activities activities Firearms - Firearms Clearance - Pawnbrokers Clearance certificates certificates -- - Pawnbrokers and second-hand dealers Pawnbrokers and second-hand and second-hand dealers dealers Security Security and related and (i) related activities activities Current liabilities Major - Major events events -- - Clearance certificates Clearance Clearance certificates certificates Pawnbrokers - Pawnbrokers and second-hand and (ii) second-hand dealers dealers Non-current liabilities Crash - Crash information information -- Major events Major Major events events Clearance - Clearance certificates certificates -- Other -- Other regulated regulated fees fees Crash information Crash Crash information information Major Major events events --(i) Other regulated fees Other Other regulated regulated fees fees Current liabilities Crash - Crash information information - Other -- Other regulated regulated fees fees Annual leave Recoups Recoups of services of services provided provided Long service leave Towage Towage and storage and storage recoups recoups Recoups of provided Recoups Recoups of services services of services provided provided - and 38-hour leave Other Other recoups recoups Towage storage recoups Towage Towage andservices storage and storage recoups recoups Recoups Recoups of services provided provided - of Special paid leave Other recoups Other Other recoups recoups Towage Towage storage and storage recoups recoups Total Total user charges user charges and fees and fees - and Other Other recoups recoupsand Purchased leave Total user charges fees Total Total user charges user charges and fees and fees - Deferred salary scheme Total Total user charges user charges and fees and fees - Post-separation medical benefits 4.8 Commonwealth 4.8 Commonwealth grants grants - In-service medical benefits 4.8 Commonwealth grants - Anti-Gang Voluntary separation 4.8 National Commonwealth 4.8 National Commonwealth grants grants Anti-Gang Squad Squad (a) scheme (a) Australia Australia New Zealand New Zealand Counter-Terrorism Counter-Terrorism Committee Committee (b) (b) 4.8 National Commonwealth 4.8 National Commonwealth grants grants National Anti-Gang Squad (a) Total current liabilities Anti-Gang Anti-Gang Squad Squad (a) (a) Department Department ofZealand theofPrime theCounter-Terrorism Prime Minister Minister and Cabinet andCommittee Cabinet - Committee Indigenous - Indigenous Grants Grants (c) (c) Australia New Zealand Counter-Terrorism Committee (b) (b) Australia Australia New New Zealand Counter-Terrorism (b) National National Anti-Gang Anti-Gang Squad Squad (a) (a) Department of the Prime Minister and Cabinet Indigenous Grants (c) Department Department ofZealand theof Prime the Prime Minister Minister and Cabinet andCommittee Cabinet - Committee Indigenous - Indigenous Grants Grants (c) (c) Australia New New Zealand Counter-Terrorism Counter-Terrorism (b) (b) (ii) Australia Non-current liabilities Total Total Commonwealth Commonwealth grants grants Department Department of theofPrime the Prime Minister Minister and Cabinet and Cabinet - Indigenous - Indigenous Grants Grants (c) (c) Total Commonwealth grants - Long servicegrants leavegrants Total Total Commonwealth Commonwealth - 38-hour leavegrants Total Total Commonwealth Commonwealth grants - Post-separation medical benefits (a) Funds (a) Funds received received from the from Australian the Australian Federal Federal PolicePolice are utilised are utilised as part asof part a co-ordinated of a co-ordinated approach approach to detect, to detect, - In-service medical benefits deter deter and disrupt and disrupt gang-related gang-related crime. crime. At 30 At June 30 Police 2018, June 2018, $44,646 $44,646 funds of allocated remains remains unspent. unspent. (a) received from the Australian Federal Police are as part a co-ordinated approach to (a) Funds (a) Funds Funds received received from the from Australian the Australian Federal Federal Police are utilised utilised are utilised as of part asof of part afunds co-ordinated of aallocated co-ordinated approach approach to detect, detect, to detect, Total non-current liabilities (b) (b) deter and disrupt gang-related crime. At June 2018, $44,646 funds allocated unspent. received received from from the Attorney-General's the Attorney-General's Department are utilised are utilised for forremains style drillapproach style counter-terrorism counter-terrorism deter deter and disrupt and disrupt gang-related gang-related crime. crime. At 30 30 At June 30 2018, June 2018, $44,646 $44,646 of funds of allocated allocated remains remains unspent. unspent. (a) Funds (a) Funds Funds Funds received received from the from Australian the Australian Federal Federal Police Police are Department utilised are utilised as of part asof part afunds co-ordinated of adrill co-ordinated approach to detect, to detect, exercises. exercises. At 30disrupt At June 30 2018, June 2018, $13,908 $13,908 of funds allocated allocated remains remains unspent. unspent. (b) received from the Attorney-General's Department are utilised for style counter-terrorism (b) Funds (b) Funds deter deter and disrupt and gang-related gang-related crime. Atfunds 30of At June 30 2018, June 2018, $44,646 $44,646 of funds funds allocated allocated unspent. unspent. Funds received received from from the Attorney-General's thecrime. Attorney-General's Department Department are utilised areof utilised for drill drill forremains style drill remains style counter-terrorism counter-terrorism WESTERN POLICE FORCE | of REPORT 2018 (c) (c) At 30 June 2018, $13,908 funds allocated remains unspent. Funds Funds received from the the of of the of Prime the Prime Minister Minister and Cabinet and Cabinet utilised are for capital for capital worksworks exercises. exercises. Atreceived 30 At June 30 from 2018, June 2018, $13,908 $13,908 ofANNUAL funds funds allocated allocated remains remains unspent. unspent. (b) exercises. (b)AUSTRALIA Annual leave Funds Funds received received from from the Department Attorney-General's the Department Attorney-General's Department Department are utilised are utilised forare drill for style drillutilised style counter-terrorism counter-terrorism officer officer office office projects projects including including child child friendly friendly interview interview rooms, rooms, accommodation accommodation andutilised andutilised space space incapital remote in remote (c) Funds received from the Department of the Prime Minister and Cabinet are for capital works (c) exercises. (c) exercises. Atreceived 30At June 30 from 2018, JuneDepartment 2018, $13,908 $13,908 of funds funds allocated remains remains unspent. unspent. Funds Funds received from the the Department of of the of Prime theallocated Prime Minister Minister and Cabinet and Cabinet are utilised are for capital for works works Annual leave liabilities including leave$3,754,000 loading classified asremains current as there is no Western Western Australia. Australia. At 30At June 30 2018, June 2018, $3,754,000 of have funds of been funds allocated allocated remains unspent. unspent. officer projects including child friendly interview rooms, accommodation and office space inunconditional remote

2018 2018 $'000 2018 2018$'000 2018 2018 $'000 $'000 2018$'000 2018 $'000 $'000 $'000 101,214 101,214 101,214 101,214 101,214 101,214 101,214 101,214 101,214 101,214 101,214 101,214 163,936 101,214 101,214 280

2017 2017 $'000 2017 2017$'000 2017 2017 $'000 $'000 2017$'000 2017 $'000 $'000 $'000 --159,052- 122-

164,216

159,174

67,175 921

58,641 43

68,096

58,684

232,312 7,0287,028 2,7157,028 2,715 7,028 7,028 153 153 2,715 2,7157,028 2,715 7,028 5,354 5,354 153 153 153 2,715 2,715 163,936 6845,354 684 5,354 5,354 15367,175 153 111 684 111 684 684 5,354 5,354 623 623 231,111 111 111 111 684 684 623 623 623 16,668 11116,668 111

217,858 7,6327,632 2,7427,632 2,742 7,632 7,632 116 116 2,742 2,7427,632 2,742 7,632 5,787 5,787 116 116 116 2,742 2,742 159,052 -5,7875,787 5,787 11658,641 116 80 80 5,787--5,787511 511 217,693 80 80 - 80511 51116,868 511 16,868 80 80

623 623 16,668 16,668 16,668 44,766 2,557 2,557 107,408 16,668 16,668 19,184 2,557 2,55719,184 2,557 416 1,802 1,802 19,184 19,184 2,55719,184 2,557 117 1,80219,184 1,802 1,802 19,184 40,211 40,211 877 1,8023,029 1,802 40,211 40,211 40,211 2,836 40,211 40,211 1,418 1,754 1,315 1,855 1,855 112 112 1,855 163,936 1,855 1,855 3,754 1123,754 112 112 1,855 1,855 3,754 3,754 3,754 112 112 5,721 5,721 3,754 3,754 5,721 54,270 5,721 5,721 968 5,721 5,721 11,641 296

511 511 16,868 16,868 16,868 46,857 1,293 1,293 102,652 16,868 16,868 13,151 1,293 1,293 13,151 1,293 368 2,190 2,190 13,151 13,151 1,293 13,151 1,293 233 2,190 2,190 2,190 13,151 13,151 33,502 33,502 782 2,190 3,023 2,190 33,502 33,502 33,502 2,312 33,502 33,502 1,384 1,441 1,946 1,946134 134 1,946 159,052 1,946 1,946 134- 1,946 134 1341,946 134-2,080 1342,080 2,080 52,044 2,080 2,080 1,076 2,0802,080 5,521 -

67,175

58,641

FINANCIAL STATEMENTS

WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE POLICE FORCE FORCE WESTERN AUSTRALIA POLICE FORCE WESTERN POLICE Notes Notes to the to Financial the AUSTRALIA Financial Statements Statements WESTERN AUSTRALIA POLICE FORCE FORCE WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE POLICE FORCE FORCE Notes to the Financial Statements Notes Notes to the to Financial the Financial Statements Statements

FINANCIAL STATEMENTS 84

4.8 Commonwealth 4.8 Commonwealth grantsgrants 4.8 Commonwealth 4.8 Commonwealth grantsgrants 4.8 Commonwealth 4.8 Commonwealth grants grants National National Anti-Gang Anti-Gang Squad Squad (a) POLICE (a) WESTERN AUSTRALIA FORCE 4.8 Commonwealth 4.8 Commonwealth grants grants National National Anti-Gang Anti-Gang Squad Squad (a) (a) Australia Australia New Zealand New Squad Zealand Counter-Terrorism Counter-Terrorism Committee Committee (b) (b) National National Anti-Gang Anti-Gang Squad (a) (a) Australia Australia New Zealand New Zealand Counter-Terrorism Counter-Terrorism Committee Committee (b) (b) National National Anti-Gang Anti-Gang Squad Squad (a) (a) Notes to theofFinancial Statements Department Department theof Prime the Prime Minister Minister and Cabinet and Cabinet - Committee Indigenous - Indigenous Grants Grants (c) (c) Australia Australia New Zealand New Zealand Counter-Terrorism Counter-Terrorism Committee (b) (b) Department Department ofZealand theof Prime the Prime Minister Minister and Cabinet and Cabinet - Committee Indigenous - Indigenous (c) (c) Australia Australia New New Zealand Counter-Terrorism Counter-Terrorism Committee (b) Grants (b) Grants NOTES TO THE FINANCIAL STATEMENTS Department of the of Prime the Prime Minister Minister and Cabinet and Cabinet Indigenous Indigenous Grants Grants (c) forDepartment the year ended 30 June 2018 Department of theof Prime the Prime Minister Minister and Cabinet and Cabinet - Indigenous - Indigenous GrantsGrants (c) (c) (c) Total Department Total Commonwealth Commonwealth grants grants Total Commonwealth Commonwealth grants grants For Total the year ended 30 June 2018 Total Total Commonwealth Commonwealth grants grants Total Total Commonwealth Commonwealth grantsgrants 3.2 Provisions (a) Funds (a) Funds received received from the from Australian the Australian Federal Federal PolicePolice are utilised are utilised as partasofpart a co-ordinated of a co-ordinated approach approach to detect, to detect, (a) Funds (a) Funds received received from the from Australian the Australian Federal Federal PolicePolice are utilised are utilised as partasofpart a co-ordinated of a co-ordinated approach approach to detect, to detect, deter deter and disrupt and disrupt gang-related gang-related crime. crime. At 30 At June 30 Police 2018, June $44,646 2018, $44,646 of funds of funds allocated allocated remains remains unspent. unspent. (a) Funds (a) Funds received received from the from Australian the Australian Federal Federal Police are utilised are utilised as part as of part a co-ordinated of a co-ordinated approach approach to detect, to (a)Provisions (a) Funds deter deter and disrupt and disrupt gang-related gang-related crime. crime. At 30 At June 30 Police 2018, June $44,646 2018, $44,646 funds of allocated remains remains unspent. unspent. Funds received received from from Australian the Australian Federal Federal Police are utilised are utilised as of part asof part afunds co-ordinated of aallocated co-ordinated approach approach to detect, to detect, detect, comprise thethe following items: (b) Funds (b) Funds received received from from the Attorney-General's the Attorney-General's Department Department areofutilised areofutilised for drill forremains style drill remains counter-terrorism style counter-terrorism deter deter and disrupt and disrupt gang-related gang-related crime. crime. At 30 At June 30 2018, June $44,646 2018, $44,646 funds funds allocated allocated unspent. unspent. (b) Funds (b) Funds deter deter and disrupt and disrupt gang-related gang-related crime. crime. At 30 At June 30 2018, June $44,646 2018, $44,646 of funds of funds allocated allocated remains remains unspent. unspent. received received from from the Attorney-General's the Attorney-General's Department Department are utilised are utilised for drill forstyle drill counter-terrorism style counter-terrorism Current liabilities exercises. exercises. At received 30At June 30 2018, June 2018, $13,908 $13,908 of funds of funds allocated allocated remains remains unspent. unspent. (b)(i)Funds (b) received from from the Attorney-General's the Department Department are utilised are utilised for for drill style (b) Funds (b) Funds exercises. exercises. At received 30At June 30 2018, June 2018, $13,908 $13,908 of funds of funds allocated allocated remains remains unspent. received from from theprovision Attorney-General's the Attorney-General's Attorney-General's Department Department are utilised areunspent. utilised for drill drill forstyle style drill counter-terrorism counter-terrorism style counter-terrorism counter-terrorism (a) Funds Employee benefits (c) exercises. (c) exercises. At 30 At June 30 2018, June 2018, $13,908 $13,908 of funds of funds allocated allocated remains remains unspent. unspent. Funds Funds received received from the from Department the Department of the of Prime the Prime Minister Minister and Cabinet and Cabinet are utilised are utilised for capital for capital worksworks exercises. exercises. At 30 At June 30 2018, June 2018, $13,908 $13,908 of funds of funds allocated allocated remains remains unspent. unspent. (c) Funds (c) Funds received received from the from Department the Department of the of Prime the Prime Minister Minister and Cabinet and Cabinet are utilised are utilised for capital for capital worksworks (b) Funds Other provisions officer officer office office projects projects including including child child friendly friendly interview interview rooms, rooms, accommodation accommodation andutilised andutilised space space incapital remote in remote (c) Funds (c) received received from the from Department the Department of the of Prime the Prime Minister Minister and Cabinet and Cabinet are are for capital for works works (c) Funds (c) Funds officer officer office office projects projects including including child child friendly interview interview rooms, rooms, accommodation andutilised andutilised space space incapital remote in remote received received from the from Department thefriendly Department of the ofPrime the Prime Minister Minister andaccommodation Cabinet and Cabinet are are for capital for works works Western Western Australia. Australia. At 30At June 30 2018, June 2018, $3,754,000 $3,754,000 of funds of funds allocated allocated remains remains unspent. unspent. officer office officer office projects projects including including child child friendly friendly interview interview rooms, rooms, accommodation accommodation and and space space in remote in remote Total current liabilities Western Western Australia. Australia. At 30At June 30 2018, June 2018, $3,754,000 $3,754,000 of funds of funds allocated allocated remains remains unspent. unspent. officer officer projects projects including including child child friendly friendly interview interview rooms, rooms, accommodation accommodation and office and office spacespace in remote in remote Western Western Australia. Australia. At June 30 June $3,754,000 $3,754,000 of of allocated allocated remains remains unspent. unspent. Western Western Australia. Australia. At 30 30At At June 30 2018, 2018, June 2018, 2018, $3,754,000 $3,754,000 of funds funds of funds funds allocated allocated remains remains unspent. unspent. (ii) Non-current liabilities 4.9 Contributions, 4.9 Contributions, sponsorships sponsorships and donations and donations Employee benefits provision 4.9 Contributions, 4.9 (a) Contributions, sponsorships sponsorships and donations and donations 4.9 Contributions, 4.9 Contributions, sponsorships and and (b) Othersponsorships provisions 4.9 Contributions Contributions, 4.9 Contributions Contributions, sponsorships sponsorships and donations donations and donations donations Contributions Contributions - Employee - Employee rentalrental contributions contributions Contributions Contributions - Employee - Employee rentalrental contributions contributions Contributions Contributions Total non-current liabilities vehicle vehicle contributions contributions -- Executive Employee -- Executive Employee rental rental contributions contributions Executive Executive vehicle contributions contributions Employee Employee rentalvehicle rental contributions contributions - Special - Special series series plate contributions plate contributions Executive Executive vehicle vehicle contributions contributions provisions -Total Special Special series series plate contributions plate contributions Executive Executive vehicle vehicle contributions contributions Other Other contributions contributions -- Special Special series series plate contributions plate Other Other contributions contributions Special - Special series series plate contributions plate contributions contributions -- Other -- Other contributions contributions Other Other contributions contributions Total Total contributions contributions (a) Employee benefits provisions have been recognised in the financial statements as follows: Total Total contributions contributions Total contributions contributions Total Total Total contributions contributions - Sponsorships Current and liabilities Sponsorships Donations and(i) Donations Sponsorships Sponsorships and Donations and Donations Non-current liabilities (ii) - - Sponsorships - Sponsorships Sponsorships Sponsorships and Donations and - Sponsorships - Sponsorships Sponsorships Sponsorships and Donations and Donations Donations Non-cash Non-cash donations donations -- Sponsorships Sponsorships Non-cash Non-cash donations donations Sponsorships - Sponsorships -- Non-cash -- Non-cash donations donations Non-cash Non-cash donations donations Total Total sponsorships sponsorships and donations and donations (i) Total Current liabilities Total sponsorships sponsorships and donations and donations Total Total sponsorships sponsorships and donations and donations Total Total Total sponsorships sponsorships and donations and donations - Annual leave Total contributions, contributions, sponsorships sponsorships and donations and donations Total Total contributions, contributions, sponsorships sponsorships and donations and donations - Long service leave Total Total contributions, contributions, sponsorships sponsorships and donations and Total Total contributions, contributions, sponsorships sponsorships and donations and donations donations - 38-hour leave 4.10 Interest 4.10 Interest revenue - revenue Special paid leave 4.10 Interest 4.10 Interest revenue revenue 4.10 Interest 4.10 Interest revenue revenue Trauma Trauma Trust Trust Account Account 4.10Road Interest 4.10Road Interest revenue revenue Road Road Trauma Trauma Trust Trust Account - Purchased leaveAccount Road Road Trauma Trauma Trust Trust Account Account Road Trauma Trauma Trust Trust Account Account - Deferred salary scheme Total Road Total interest interest revenue revenue Total Total interest interest revenue revenue Post-separation medical benefits Total interest interest revenue revenue Total Total Total interest interest revenue revenue -revenue In-service medical benefits Interest Interest revenue is recognised is recognised as theas interest the interest accrues. accrues. Interest Interest revenue is recognised is recognised as theas interest the interest accrues. accrues. -revenue Voluntary separation scheme Interest Interest revenue revenue is recognised is recognised as the as interest the interest accrues. accrues. Interest Interest revenue revenue is recognised is recognised as theas interest the interest accrues. accrues. Total current liabilities 4.11 Other 4.11 Other revenue revenue 4.11 Other 4.11 Other revenue revenue 4.11 Other 4.11 Other revenue revenue 4.11 Other Other 4.11 Other revenue revenue revenues revenues from ordinary from ordinary activities activities (ii) Other Non-current liabilities OtherOther revenues revenues from ordinary from ordinary activities activities Other Other revenues revenues from ordinary from ordinary activities activities Long service leave Other Other revenues revenues from ordinary from ordinary activities activities Total Total other other revenue revenue Total Total other other revenue revenue - 38-hour leave Total other other revenue revenue Total Total Total other other revenue revenue medical benefits - Post-separation - In-service medical benefits Total non-current liabilities Annual leave

1,855 1,855 1,855 1,855 112 1,855 112 1,855 112 1,855 112 1,855 3,754 3,754 112 112 3,754 112 3,754 112 3,754 3,754 3,754 5,721 3,754 5,721 5,721 5,721 5,721 5,721 5,721 5,721 2018 $'000

1,946 1,946 1,946 1,946 134 1,946 134 1,946 134 1,946 134 1,946 - 134134 134- 1342,080-2,0802,0802,080 2,080 2,0802,080 2,080 2017 $'000

163,936 280

159,052 122

164,216

159,174

67,175 921 8,8998,899 8,899 8,899 68,096 2578,899 257 8,899 2578,899 257 8,899 1,284 1,284 257 232,312 1,284 1,284 257 257 257 2,720 2,720 1,284 1,284 2,720 1,284 2,720 1,284 2,720 2,720 2,72013,160 2,720 13,160 13,16013,160 13,160 13,160 13,16013,160 163,936 767,175 7 7 7 542 542 7 7 542 542 7231,111 7 542 542 542 549 542 549 549 549 549 549 549 549 13,709 13,709 44,766 13,709 13,709 107,408 13,709 13,709 13,709 13,709 416 117 877 1,463 1,463 1,4633,029 1,463 1,463 1,463 1,463 1,463 2,836 1,463 1,463 1,463 1,463 1,418 1,463 1,463 1,463 1,463 1,754 1,315

58,641 43 7,557 7,557 7,557 7,557 58,684 286 7,557 286 7,557 286 7,557 286 7,557 1,223 1,223 286 217,858 1,223 1,223 286 286 286 2,588 2,588 1,223 1,223 2,588 1,223 2,588 1,223 2,588 2,588 2,58811,654 2,588 11,654 11,65411,654 11,654 11,654 11,65411,654 159,052 1758,641 17 17 17 374 374 17 17 374 17 374 17 217,693 374 374 374 391 374 391 391 391 391 391 391 391 12,045 12,045 46,857 12,045 12,045 102,652 12,045 12,045 12,045 12,045 368 233 - 782- 3,023-- 2,312-- 1,384-1,441-

163,936

159,052

3,0993,099 3,0993,099 3,099 3,099 54,270 3,099 3,099 3,099 3,099 3,0993,099 968 3,099 3,0993,099 3,099 11,641 296

1,987 1,987 1,987 1,987 1,987 1,987 52,044 1,987 1,987 1,987 1,987 1,987 1,987 1,076 1,987 1,987 1,987 1,987 5,521 -

67,175

58,641

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

WESTERN AUSTRALIA POLICE FORCE WESTERN POLICE FORCE Notes to the AUSTRALIA Financial Statements Notes to the Financial Statements for the year ended 30 June 2018

Revenue recognition Revenue recognition Revenue is recognised and measured at the fair value of consideration received or receivable. Revenue is recognised the majorand business activities asfair follows: Revenue is for recognised measured at the value of consideration received or receivable. Revenue is recognised for the major business activities as follows: Sale of goods Sale of goods Revenue is recognised from the sale of goods and disposal of other assets when the significant risks and rewards of ownership transfer theofpurchaser and can beof measured reliably. Revenue is recognised from theto sale goods and disposal other assets when the significant risks and rewards of ownership transfer to the purchaser and can be measured reliably. Provision of services Provision of services Revenue is recognised upon the delivery of the service to the customer or by reference to the stage of completion of the transaction. Revenue is recognised upon the delivery of the service to the customer or by reference to the stage of completion of the transaction. Grants, other non-reciprocal contributions and donations Grants, other non-reciprocal contributions and donations Revenue is recognised at fair value when the Western Australia Police Force obtains control over the assets comprising the at contributions which usually Australia when cash is received. Othercontrol non-reciprocal Revenue is recognised fair value when theisWestern Police Force obtains over the contributions that are contributions by owners are recognised fair value. of assets comprising thenot contributions which is usually when cash at is their received. OtherContributions non-reciprocal services are only when a fairby value can are be recognised reliably determined andvalue. the services would be contributions thatrecognised are not contributions owners at their fair Contributions of purchased not donated. services areif only recognised when a fair value can be reliably determined and the services would be purchased if not donated. Net appropriation determination Net appropriation determination The Treasurer may make a determination providing for prescribed receipts to be retained for services under the control of the Western Australia Police In accordance with the most recent The Treasurer may make a determination providing forForce. prescribed receipts to be retained for services determination, as quantified in the 2017-18 Budget the Westernwith Australia Police recent Force under the control of the Western Australia PoliceStatements, Force. In accordance the most retained $62.785 in 2017-18 in 2016-17) fromthe theWestern following:Australia Police Force determination, asmillion quantified in the($49.675 2017-18 million Budget Statements, retained $62.785 million in charges 2017-18 ($49.675 million in 2016-17) from the following: - Proceeds from fees and Recoups of services provided - Proceeds from fees and charges Commonwealth specific purpose grants - Recoups of services provided - State Government grantspurpose grants Commonwealth specific Sponsorships and donations - State Government grants Proceeds fromand thedonations sale of motor vehicles - Sponsorships One off gains value less than $15,000 from the sale of property other than real property. - Proceeds fromwith the asale of motor vehicles One off gains with a value less than $15,000 from the sale of property other than real property.

5. 5.

KEY ASSETS KEY ASSETS Assets the Western Australia Police Force utilises for economic benefit or service potential Assets the Western Australia Police Force utilises for economic benefit or service potential This section provides additional information regarding key assets the Western Australia Police Force utilises to gain economic benefits or service potential. Thisprovides section sets out both the key accounting and financial information about theForce performance assets: This section additional information regardingpolicies key assets the Western Australia Police utilises of to these gain economic benefits or service potential. This section sets out both the key accounting policies and financial information about the performance of these assets: 2018 2017 $'000 $'000 Notes 2018 2017 $'000 $'000 Notes WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 5.1 945,746 951,138 Property, plant and equipment 5.2 61,176 69,014 5.1 945,746 951,138 Intangibleplant assets Property, and equipment

FINANCIAL STATEMENTS

for the ended 30 June 2018 Foryear the year ended 30 June 2018

FINANCIAL STATEMENTS

$62.785 million in 2017-18 ($49.675 million in 2016-17) the following: retained retained $62.785 million in 2017-18 ($49.675 million in 2016-17) from from the following: feescharges and charges - Proceeds - Proceeds from from fees and - Recoups of services provided - Recoups of services provided - Commonwealth specific purpose grants - Commonwealth specific purpose grants - State Government grants - State Government grants - Sponsorships and donations Sponsorships and donations NOTES-- TO FINANCIAL STATEMENTS -THE Proceeds theof sale of motor vehicles Proceeds from from the sale motor vehicles One off June gains with a value less $15,000 than $15,000 theof sale of property thanproperty. real property. For the year ended 30 2018 One off gains with a value less than from from the sale property otherother than real

5. KEY ASSETS 5. ASSETS KEY ASSETS KEY

Assets theWestern Western Australia Police Force utilises for economic benefit or service potential Assets the Australia Police utilises for economic benefit or service potential Assets the Western Australia Police ForceForce utilises for economic benefit or service potential This section provides additional information regarding key assets the Western Australia Police Force utilises to gain economic benefits or service This section provides additional information regarding key assets the Western Australia utilises to gain economic benefits or service This section provides additional information regarding key assets the Western Australia PolicePolice ForceForce utilises to gain economic benefits or service potential. This section sets out both the key accounting policies and financial information about the performance of these assets: potential. This section setsboth out both theaccounting key accounting policies and financial information the performance of these assets: potential. This section sets out the key policies and financial information aboutabout the performance of these assets: NotesNotes Property, and equipment Property, plant plant and equipment Intangible Intangible assetsassets

5.1 5.2

2018 2018 $'000 $'000

2017 2017 $'000 $'000

945,746 945,746 61,17661,176

951,138 951,138 69,014 69,014

5.1 Property, and equipment 5.1 Property, plant plant and equipment Land Land fair value At fairAtvalue

195,738 218,303 218,303 195,738 195,738 218,303 218,303 195,738

Buildings Buildings fair value At fairAtvalue Accumulated depreciation Accumulated depreciation

576,196 565,679 565,679 576,196 (19,392) (20,278) (20,278) (19,392) 555,918 546,287 546,287 555,918

in progress Works Works in progress Buildings construction Buildings underunder construction OtherOther

21,095 21,095 26,363 26,363 24,200 24,200 16,91216,912 45,295 43,275 43,275 45,295

equipment and vehicles Plant,Plant, equipment and vehicles At cost At cost Accumulated depreciation Accumulated depreciation

132,945 127,645 132,945 127,645 (67,244) (73,032) (73,032) (67,244) 59,913 60,401 60,401 59,913

and communication equipment Computing Computing and communication equipment At cost At cost Accumulated depreciation Accumulated depreciation

156,339 141,000 141,000 156,339 (67,770) (79,513) (79,513) (67,770) 76,826 73,230 73,230 76,826

Artwork Artwork At cost At cost

601 601

548 548

601 601

548 548

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

WESTERN AUSTRALIA POLICE FORCE Notes to the Financial Statements Plant,Plant, equipment equipment and vehicles and vehicles

for At thecost year ended 30 June 2018 At cost Accumulated Accumulated depreciation depreciation For the year ended 30 June 2018 3.2 Provisions

Provisions comprise the following items: Computing Computing and communication and communication equipment equipment At(i) cost At cost Current liabilities Accumulated Accumulated depreciation depreciation (a) Employee benefits provision (b) Other provisions Total current liabilities Artwork Artwork At(ii) cost At cost Non-current liabilities (a) Employee benefits provision (b) Other provisions Leasehold Leasehold Improvements Improvements Total non-current liabilities At cost At cost Accumulated Accumulated amortisation amortisation Total provisions

21,095 21,095 26,363 26,363 24,200 24,200 16,91216,912 45,295 45,295 43,275 43,275 132,945 132,945 127,645 127,645 (73,032) (73,032) (67,244) (67,244) 2018 60,401 2017 59,913 59,913 60,401 $'000 $'000 156,339 156,339 141,000 141,000 (79,513) (79,513) (67,770) (67,770) 163,936 159,052 280 122 76,826 76,826 73,230 73,230 164,216 159,174 601 601 67,175 601 601 921

548 548 58,641 548 548 43

68,096 58,684 42,985 42,985 36,398 36,398 (31,530) (31,530) (27,304) (27,304) 232,312 217,858 11,45511,455

9,0949,094

(a) Employee benefits provisions have been recognised in the financial statements as follows: Total property, property, plantplant and and equipment - Total Current liabilities (i) equipment - Non-current liabilities (ii)

945,746 945,746 951,138 163,936 951,138 159,052 67,175 58,641 231,111

217,693

44,766 107,408 416 117 877 3,029 2,836 1,418 1,754 1,315

46,857 102,652 368 233 782 3,023 2,312 1,384 1,441 -

163,936

159,052

54,270 968 11,641 296

52,044 1,076 5,521 -

67,175

58,641

(i) Current liabilities -

Annual leave Long service leave 38-hour leave Special paid leave Purchased leave Deferred salary scheme Post-separation medical benefits In-service medical benefits Voluntary separation scheme

Total current liabilities

FINANCIAL STATEMENTS

Buildings Buildings underunder construction construction OtherOther

(ii) Non-current liabilities -

Long service leave 38-hour leave Post-separation medical benefits In-service medical benefits

Total non-current liabilities

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Annual leave Annual leave liabilities including leave loading have been classified as current as there is no unconditional

WESTERN AUSTRALIA POLICE FORCE Notes to the Financial Statements

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 June 2018

For the year ended 30 June 2018

FINANCIAL STATEMENTS

Reconciliations of the carrying amount of property, plant and equipment at the beginning and end of the reporting period are set out below:

2017-18

Land

Buildings

$'000

Plant, Works in equipment & vehicles progress

$'000

Computing and communication equipment

Artwork

$'000

Leasehold improvements

$'000

Total

$'000

Carrying amount at start of period Additions Retirements (a) Transfers between classes Revaluation Depreciation

218,303 (7,584) (14,981) -

546,287 219 (228) 35,346 (7,411) (18,295)

43,275 55,306 (456) (52,830) -

60,401 7,472 (1,181) 2,321 (9,100)

73,230 5,414 (640) 11,302 (12,480)

548 53 -

9,094 6,588 (4,227)

951,138 68,464 (10,089) 2,727 (22,392) (44,102)

Carrying amount at end of period

195,738

555,918

45,295

59,913

76,826

601

11,455

945,746

Land

Buildings

Plant, Works in equipment & vehicles progress

$'000

2016-17

$'000

Computing and communication equipment

Artwork

$'000

Leasehold improvements

$'000

Total

$'000

Carrying amount at start of period Additions Retirements (a) Transfers between classes Revaluation Depreciation

235,992 5 (12,603) 5,116 (10,207) -

540,984 (8,447) 35,823 (4,357) (17,716)

45,267 60,772 (350) (62,414) -

62,970 5,683 (1,250) 3,153 (10,155)

60,543 4,501 (226) 20,192 (11,780)

548 -

8,706 (359) 5,959 (5,212)

955,010 70,961 (23,235) 7,829 (14,564) (44,863)

Carrying amount at end of period

218,303

546,287

43,275

60,401

73,230

548

9,094

951,138

(a) The Department of Planning, Lands and Heritage (DPLH) is the only Department with the power to sell Crown land. The land is transferred to DPLH for sale and the Western Australia Police Force accounts for the transfer as a distribution to owner. (b) Recognised in the Statement of Comprehensive Income. Where an asset measured at cost is written down to recoverable amount, an impairment loss is recognised in profit or loss. Where a previously revalued asset is written down to recoverable amount, the loss is recognised as a revaluation decrement in other comprehensive income. Information of fair value measurements is provided in note 8.3.

Initial recognition Land vested within the Western Australia Police Force is capitalised irrespective of value. All items of property, plant and equipment are initially recognised at cost. Where an asset is acquired at no cost or for nominal consideration, cost is valued at its fair value at the date of acquisition. Items of property, plant and equipment costing less than $5,000 are immediately expensed directly to the Statement of Comprehensive Income.

Subsequent measurement

WESTERN AUSTRALIA POLICE ANNUAL 2018 Subsequent to initial recognition of an asset, the revaluation model is used for the measurement of land and buildings and FORCE historical| cost for all REPORT other property, plant and equipment. Land is carried at fair value. Buildings are carried at fair value less accumulated depreciation and accumulated impairment

Carrying amount at end of period Carrying amount at end of period Depreciation Carrying amount at end of period

218,303218,303 218,303

546,287 546,287 (17,716) 546,287

43,27543,275 43,275

60,401 60,401 (10,155) 60,401

73,230 73,230 (11,780) 73,230

548548 548

9,094 9,094 (5,212) 9,094

951,138 (44,863) 951,138

income. Information of fair value measurements is provided in note 8.3. Initial Initial recognition recognition Initial recognition Land vested vested within within the the Western Western Australia Australia Police Police Force Force is is capitalised capitalised irrespective irrespective of of value. value. Land Initial recognition Land vested within the Western Australia Police Force is capitalised irrespective of value. All items of plant and are recognised at cost. an asset All items of property, property, and equipment equipment are initially initially recognised cost. Where Where asset is is acquired acquired at at no no cost cost or or for for nominal nominal consideration, consideration, cost cost is is Land vested within theplant Western Australia Police Force is capitalisedatirrespective ofan value. All items equipment are initially recognised cost. Where an asset is acquired at $5,000 no costare or for nominal consideration, costto is valued at of its property, fair value value plant at the theand date of acquisition. acquisition. Items of of property, at plant and equipment costing less than than $5,000 are immediately expensed directly directly to valued at its fair at date of Items property, plant and equipment costing less immediately expensed valued at its fair value at the date of acquisition. Items of property, plant and equipment costing less than $5,000 are immediately expensed directly to the Statement of Comprehensive Income. All items of property, plant and equipment are initially recognised at cost. Where an asset is acquired at no cost or for nominal consideration, cost is the Statement of Comprehensive Income. the Statement ofvalue Comprehensive valued at its fair at the date Income. of acquisition. Items of property, plant and equipment costing less than $5,000 are immediately expensed directly to Subsequent measurement Assets transferred as part of a machinery Subsequent measurement the Statement of Comprehensive Income.of government change are transferred at their fair value. Subsequent measurement Subsequent to initial Subsequent initial recognition recognition of of an an asset, asset, the the revaluation revaluation model model is is used used for for the the measurement measurement of of land land and and buildings buildings and and historical historical cost cost for for all all other other Subsequent to measurement Subsequent to initial recognition of an asset, the revaluation model is used for the measurement of land and buildings and historical cost for all other property, plant and equipment. Land is carried at fair value. Buildings are carried at fair value less accumulated depreciation and accumulated impairment property, plant and equipment. Land is carried at fair value. Buildings are carried at fair value less accumulated depreciation and accumulated impairment property, equipment. Land is carried at fair value. are carried value less accumulated and accumulated impairment losses. All plant other items of property, property, plant and equipment equipment areBuildings stated at historical cost less accumulated depreciation and accumulated accumulated impairment losses. Subsequent to and initial recognition ofplant an asset, the revaluation modelat is used for at thefair measurement of land anddepreciation buildings and historical cost for alllosses. other losses. All other items of and are stated historical cost less accumulated depreciation and impairment losses. All plant otherand items of property, plant and equipment areBuildings stated atare historical cost accumulated depreciation and accumulated impairment losses. property, equipment. Land is carried at fair value. carried at fairless value less accumulated depreciation and accumulated impairment losses. All other items of property, plant and equipment are stated at historical cost less accumulated depreciation and accumulated impairment losses. Where Where market-based market-based evidence evidence is is available, available, the the fair fair value value of of land land and and buildings buildings is is determined determined on on the the basis basis of of current current market market values values determined determined by by Where market-based evidence is available, the fair value of land and buildings is determined on the basis of current market values determined by reference to recent market transactions. When buildings are revalued by reference to recent market transactions, the accumulated depreciation is reference to recent market transactions. When buildings are revalued by reference to recent market transactions, the accumulated depreciation is reference to recent market transactions. When buildings areland revalued by reference to market transactions, themarket accumulated is eliminated against the gross carrying carrying amount of fair the asset and the net amount restated to recent the revalued revalued amount. Where market-based evidence is available, the value and of andamount buildings is determined on the amount. basis of current values depreciation determined by eliminated against the gross amount of the asset the net restated to the eliminated against the gross carrying amount of the asset and net amount restatedto to recent the revalued reference to recent market transactions. When buildings are the revalued by reference marketamount. transactions, the accumulated depreciation is In of evidence, the land is the of In the the absence absence of market-based market-based evidence, theoffair fair value ofand land and buildings is determined determined on the basis basis of existing existing use. use. This This normally normally applies applies where where eliminated against the gross carrying amount thevalue assetof theand netbuildings amount restated to the on revalued amount. In the absence of market-based evidence, the fair value of land and buildings is determined on the basis of existing use. This normally where buildings are specialised or where land use is restricted. Fair value for existing use buildings is determined by reference to the cost of replacing the buildings are specialised or where land use is restricted. Fair value for existing use buildings is determined by reference to the cost of applies replacing the buildings are specialised orbenefits where land use is fair restricted. value for existing use buildings is the determined by value reference to the cost of applies replacing remaining future economic benefits embodied in the asset, i.e. the depreciated replacement cost. Where the fair value of buildings buildings is determined determined on the In the absence ofeconomic market-based evidence, the value ofFair land and buildings is determined on basis offair existing use. This normally where remaining future embodied in the asset, i.e. the depreciated replacement cost. Where the of is on the remaining future economic benefits embodied in the asset, i.e. value the depreciated cost. Where the fair value of buildings is determined on the depreciated replacement cost basis, the gross amount and the depreciation are value for buildings are specialised or where is carrying restricted. Fair for accumulated existingreplacement use buildings is determined byproportionately. reference to theFair cost of replacing depreciated replacement cost basis,land the use gross carrying amount and the accumulated depreciation are restated restated proportionately. Fair value for restricted restricted depreciated replacement cost basis, the gross carrying amount and the accumulated depreciation are restated proportionately. Fair value for restricted use land is determined by comparison with market evidence for land with similar approximate utility (high restricted use land) or market value of remaining future economic benefits embodied in the asset, i.e. the depreciated replacement cost. Where the fair value of buildings is determined on the use land is determined by comparison with market evidence for land with similar approximate utility (high restricted use land) or market value of use land is determined by comparison evidence land approximate utility (high restricted land) market value of comparable unrestricted land (low restricted restricted use land). land). Whenfor buildings aresimilar revalued, the accumulated accumulated depreciation is use eliminated against the gross depreciated replacement cost basis, thewith grossmarket carrying amount and the with accumulated depreciation are restated proportionately. Fairor value for restricted comparable unrestricted land (low use When buildings are revalued, the depreciation is eliminated against the gross comparable unrestricted land (low userestated land). When buildings aresimilar revalued, the accumulated depreciation eliminated gross carrying of and the net amount to revalued amount. use land amount is determined by comparison market evidence for land with approximate utility (high restrictedis use land) oragainst market the value of carrying amount of the the asset asset and therestricted netwith amount restated to the the revalued amount. carrying amount of the asset therestricted net amount to thebuildings revalued amount. comparable unrestricted landand (low userestated land). When are revalued, the accumulated depreciation is eliminated against the gross carrying of the and the net amount restated revalued amount. Land Land andamount buildings areasset independently valued annually by to thethe Western Australian Land Information Information Authority Authority (Valuations (Valuations and and Property Property Analytics) Analytics) and and Land and buildings are independently valued annually by the Western Australian Land and buildings areensure independently valued annually thenot Western Australianfrom Landthe Information (Valuations and Property Analytics) and recognised annually that amount does differ asset's value end reporting period. recognised annually to to ensure that the the carrying carrying amount by does not differ materially materially from the asset's fair fairAuthority value at at the the end of of the the reporting period. recognised annually to that the carrying amount by does differ materially asset's fairAuthority value at the end of the reporting period. Land and buildings areensure independently valued annually thenot Western Australianfrom Landthe Information (Valuations and Property Analytics) and recognised annually to ensure that the carrying amount does not differ materially from the asset's fair value at the end of the reporting period. Land Land and and buildings buildings were were revalued revalued as as at at 11 July July 2017 2017 by by the the Western Western Australian Australian Land Land Information Information Authority Authority (Valuation (Valuation Services). Services). The The valuations valuations were were Land and buildings were asJune at 1 July by the Western Australian Information Authority (Valuation Services). The valuations were performed during year ended 2018 and at 2017. undertaking the fair determined by to performed during the the yearrevalued ended 30 30 June 20182017 and recognised recognised at 11 July July 2017. In InLand undertaking the revaluation, revaluation, fair value value was was determined by reference reference to performed during the year ended 30 June 2018 and recognised at 1 July 2017. In undertaking the revaluation, fair value was determined by reference to market values for land: $61,048,250 (2017: $73,488,450) and buildings: $25,366,500 (2017: $33,533,500). For the remaining balance, fair value of land and Land and buildings were revalued as at 1 July 2017 by the Western Australian Land Information Authority (Valuation Services). The valuations were market values for land: $61,048,250 (2017: $73,488,450) and buildings: $25,366,500 (2017: $33,533,500). For the remaining balance, fair value of land and market values for land: $61,048,250 (2017: and buildings: $25,366,500 (2017: For the fair value of land and buildings was determined on the basis basis of $73,488,450) depreciated replacement cost and fair value of $33,533,500). landthe was determined on the basis basis of comparison comparison with market performed during the year ended 30 June 2018 and recognised at 1 cost July 2017.fair In undertaking revaluation, fairremaining value wasbalance, determined by reference to buildings was determined on the of depreciated replacement and value of land was determined on the of with market buildings was determined on theutility basis of $73,488,450) depreciated replacement cost and fair value of $33,533,500). land was determined on the basis of comparison market evidence for land land with low low level utility (high restricted use use land). market values for land: $61,048,250 (2017: andland). buildings: $25,366,500 (2017: For the remaining balance, fair valuewith of land and evidence for with level (high restricted evidence was for land with lowon level restricted use land). buildings determined theutility basis(high of depreciated replacement cost and fair value of land was determined on the basis of comparison with market Derecognition evidence for land with low level utility (high restricted use land). Derecognition Derecognition Upon disposal Upon disposal or or derecognition derecognition of of an an item item of of land land and and building, building, any any revaluation revaluation surplus surplus relating relating to to that that asset asset is is transferred transferred to to Accumulated Accumulated surplus. surplus. Derecognition Upon disposal or derecognition of an item of land and building, any revaluation surplus relating to that asset is transferred to Accumulated surplus. Upon disposal or derecognition of an item of land and building, any revaluation surplus relating to that asset is transferred to Accumulated surplus. Significant Significant assumptions assumptions and and judgements judgements Significant assumptions and judgements The most most significant assumptions assumptions and and judgements judgements in in estimating estimating fair fair value value are are made made in in assessing assessing whether whether to to apply apply the the existing existing use use basis basis to to assets assets and and in in The Significantsignificant assumptions and judgements The most significant assumptions judgements in estimatingby fairthe value are is made in assessing apply the existinga basis to assets and in determining estimated economic life. judgement valuer required where evidence does not provide clear distinction between determining estimated economic and life. Professional Professional judgement by the valuer is required where whether evidenceto does not provide a use clear distinction between determining estimated economic life. Professional judgement valuer required where whether evidenceto does not provide clear distinction between market type assets and existing assets. The most significant assumptions and judgements in estimatingby fairthe value are is made in assessing apply the existinga use basis to assets and in market type assets and existing use use assets. market type AUSTRALIA assets and economic existing use assets. determining estimated life. Professional judgement by 2018 the valuer is required where evidence does not provide a clear distinction between WESTERN POLICE FORCE | ANNUAL REPORT market type assets and existing use assets.

FINANCIAL STATEMENTS

951,138 Carrying amount at end of period 218,303 546,287 43,275 60,401 73,230 548 9,094 (a) (a) The The Department Department of of Planning, Planning, Lands Lands and and Heritage Heritage (DPLH) (DPLH) is is the the only only Department Department with with the the power power to to sell sell Crown Crown land. land. The The land land is is transferred transferred to to DPLH DPLH for for sale sale and and the the Western Australia Police Force accounts for the the transfer transfer asthe a distribution distribution to owner. owner. (a) Western The Department ofPolice Planning, Lands and Heritage (DPLH) is only Department with the power to sell Crown land. The land is transferred to DPLH for sale and the Australia Force accounts for as a to Australia Force accounts for the transfer asthe a distribution to owner. (a) Western The Department ofPolice Planning, Lands and Heritage (DPLH) is only Department with the power to sell Crown land. The land is transferred to DPLH for sale and the (b) in of Comprehensive an (b) Recognised Recognised in the the Statement Statement of accounts Comprehensive Income. Where an asset asset measured measured at cost cost is is written written down down to to recoverable recoverable amount, amount, an an impairment impairment loss loss is is recognised recognised Western Australia Police Force for theIncome. transferWhere as a distribution to owner.at in profit or or loss. loss. Where a previously previously revalued asset asset is written written down to recoverable amount, the loss is is recognised recognised as a a revaluation revaluation decrement in other other comprehensive (b) in Recognised in the Statement of Comprehensive Income. Where an to asset measuredamount, at cost the is written down to recoverable amount, an impairment loss is recognised profit Where a revalued is down recoverable loss as decrement in comprehensive income. Information of afair value measurements is provided in 8.3. in profit or loss. Where previously revalued asset written down recoverable loss is recognised as a revaluation decrement in other comprehensive Information fair value measurements is is provided in note note 8.3. (b) Recognised in the Statement of Comprehensive Income. Where an to asset measuredamount, at cost the is written down to recoverable amount, an impairment loss is recognised For income. the year ended 30of June 2018 income. Information of afair value measurements is is provided in noteto8.3. in profit or loss. Where previously revalued asset written down recoverable amount, the loss is recognised as a revaluation decrement in other comprehensive

performed during the year ended 30 June 2018 and recognised at 1 July 2017. In undertaking the revaluation, fair value was determined by reference to market values for land: $61,048,250 (2017: $73,488,450) and buildings: $25,366,500 (2017: $33,533,500). For the remaining balance, fair value of land and buildings was determined on the basis of depreciated replacement cost and fair ! value of land was determined on the basis of comparison with market evidence for land with low level utility (high restricted use land). ! !

Derecognition

NOTES TO THE FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

Upon disposal or derecognition of an item of land and building, any revaluation surplus relating to that asset is transferred to Accumulated surplus. For the year ended 30 June 2018

Significant assumptions and judgements WESTERN AUSTRALIA POLICE FORCE WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE POLICE FORCE FORCE Notes the Financial Statements The mostto significant assumptions and judgements in estimating fair value are made in assessing whether to apply the existing use basis to assets and in WESTERN AUSTRALIA POLICE FORCE

Notes Notes to the to Financial the Financial Statements Statements determining estimated economic life. Professional forto the year ended 30Statements June 2018 Notes the market type Financial assets and existing use assets.

judgement by the valuer is required where evidence does not provide a clear distinction between

for the foryear the ended year ended 30 June 30 June 2018 2018 for the year ended 30 June 2018 3.2 Provisions

Provisions comprise theimpairment following items: 5.1.1 Depreciation 5.1.1 Depreciation and impairment and 5.1.1 Depreciation and impairment (i) Current liabilities Depreciation Depreciation (a) Employee benefits provision Depreciation - Buildings - Buildings (b) Other provisions - Buildings Plant, - Plant, equipment equipment and vehicles and vehicles Plant, equipment vehicles equipment - Computing - Computing andliabilities communication and communication equipment Total current Computing and communication - Leasehold - Leasehold improvements improvements equipment Non-current liabilities -(ii)Leasehold improvements Total Total depreciation depreciation expense expense (a) Employee benefits provision Total (b) depreciation expense Other provisions As at As 30 at June 30 2018 June there 2018liabilities there were no were indications no indications of impairment of impairment to property, to property, plant and plantequipment. and equipment. Total non-current As at 30 June 2018 there were no indications of impairment to property, plant and equipment. AllTotal surplus Allprovisions surplus assetsassets at 30 at June 30 2018 June have 2018 either have either been classified been classified as assets as assets held for held sale fororsale have or been have written been written off. off. All surplus assets at 30 June 2018 have either been classified as assets held for sale or have been written off. Please Please refer to refer note to 5.2 note for 5.2 guidance for guidance in relation in relation to theto impairment the in impairment assessment that has that been has been performed performed for for (a) Employee benefits provisions have been recognised the assessment financial statements as follows: Pleaseintangible refer to note 5.2 for guidance in relation to the impairment assessment that has been performed for intangible assets. assets. - Current liabilities (i) intangible assets. Non-current (ii) FiniteFinite usefuluseful lives liabilities lives

Finite useful lives All non-current All non-current assetsassets havinghaving a limited a limited usefuluseful life arelife systematically are systematically depreciated depreciated over their over useful their useful lives in lives a in a Current liabilities All(i)non-current assets having limitedofuseful life are systematically depreciated their useful lives in include a manner manner that reflects that reflects the consumption the aconsumption their of future their future economic economic benefits. benefits. The exceptions Theover exceptions to this torule this include rule manner that reflects the consumption of their future economic benefits. The exceptions to this rule include and assets held for sale. land land assets and assets held for held sale. for sale. - Annual leave Depreciation Depreciation is held provided isfor provided for onfor either on either a straight-line a straight-line basis basis net ofnet residual of residual valuesvalues as is the as iscase the for case vehicle, for vehicle, land and sale. - assets Long service leave Depreciation is provided ona either abasis straight-line basis net property, of residual values is the caseDepreciation for vehicle, aircraft aircraft and vessels and vessels or on or afor straight-line on straight-line for basis allfor other all other property, plant plant and equipment. andas equipment. Depreciation rates rates - 38-hour leave aircraft and vessels or and on athe straight-line basis for allclass otherof property, plant and asset equipment. are reviewed are reviewed annually annually and useful the useful lives for lives each for each class depreciable of depreciable asset are: are: Depreciation rates - Special paid leave are reviewed annually and the useful lives for each class of depreciable asset are: - Class Purchased leave Class of Asset of Asset UsefulUseful life: years life: years Deferred salary scheme Class Buildings of Asset Useful life: years Buildings - -Post-separation medical benefits -Buildings Buildings Buildings 50 50 In-service medical Buildings 50 20 - Transportables - Transportables benefits 20 - Voluntary separation scheme - Transportables 20 Computing Computing and communication and communication equipment equipment Total current liabilities and communication -Computing Computing - Computing software software and hardware andequipment hardware 4 to 74 to 7 - Computing software and equipment hardware 4 Radio - Radio network network and equipment and 5 to 75 to 7 (ii)- Non-current liabilities network and equipment Radio - Radio site infrastructure site infrastructure and equipment and equipment 4 5toto40 47 to 40 WESTERN AUSTRALIA FORCE Radio siteservice infrastructure and equipment 4 7toto40 - Communication Communication equipment 97 POLICE to 9 - -Long leaveequipment - Communication equipment 7 to 9 - 38-hour leave Plant, Plant, equipment equipment and vehicles and vehicles

2018 2018$'000 2018 2018$'000 $'000 $'000

2017 2017$'000 2017 2017$'000 $'000 $'000

163,936 159,052 18,295 18,295 17,716 17,716 280 122 18,295 17,71610,155 9,100 9,100 10,155 9,100 10,155 12,480 12,480 11,780 11,780 164,216 159,174 12,480 4,227 4,227 11,780 5,212 5,212 4,227 5,212 44,102 44,102 44,863 67,175 44,863 58,641 44,102 921 44,863 43 68,096

58,684

232,312

217,858

163,936 67,175

159,052 58,641

231,111

217,693

44,766 107,408 416 117 877 3,029 2,836 1,418 1,754 1,315

46,857 102,652 368 233 782 3,023 2,312 1,384 1,441 -

163,936

159,052

| ANNUAL 2018 54,270REPORT 52,044 968

1,076

All non-current assets having a limited useful life are systematically depreciated over their useful lives in a Finite useful lives manner that reflects the consumption of their future economic benefits. The exceptions to this rule include All non-current assets land and assets held forhaving sale. a limited useful life are systematically depreciated over their useful lives in a manner that reflects the consumption their future economic benefits. The exceptions tocase this rule include Depreciation is provided for on either of a straight-line basis net of residual values as is the for vehicle, land and assets heldorfor aircraft and vessels onsale. a straight-line basis for all other property, plant and equipment. Depreciation rates Depreciation is provided either a straight-line basis net of residual values are reviewed annually andfor theon useful lives for each class of depreciable asset are: as is the case for vehicle, aircraft vessels or on 2018 a straight-line basis for all other property, plant and equipment. Depreciation rates For the yearand ended 30 June are reviewed annually and the useful lives for each class of depreciable asset are: Class of Asset Useful life: years Buildings of Asset Useful life: years -Class Buildings 50 -Buildings Transportables 20 - Buildings 50 Computing and communication equipment - Transportables 20 - Computing software and hardware 4 to 7 and communication -Computing Radio network and equipmentequipment 5 to 7 Computing software andand hardware 7 -- Radio site infrastructure equipment 44 toto 40 -- Communication Radio network and equipment 5 to 7 equipment 7 to 9 - Radio site infrastructure and equipment 4 to 40 Plant, equipment and vehicles - Communication equipment 7 to 9 Office equipment 7 equipment and vehicles -Plant, Furniture and fittings 10 to 14 Office equipment - Aircraft 207 Furniture and fittings 10 -- Vessels 10 to to 14 15 Aircraft 20 -- Dogs and horses 8 to 20 Vesselsvehicles and cycles 10 to 15 -- Motor 5 Dogs andvehicles horses 87 to -- All other to 20 10 Motor vehicles and cycles 5 -- Audio-visual equipment 7 - Photographic All other vehicles 7 to 10 8 and traffic equipment Audio-visual 7 -- Firearms and equipment scientific equipment 10 8 Photographic and traffic equipment - Other plant and equipment 10 - Firearms and scientific equipment 10 Leasehold improvements 3 to 10 - Other plant and equipment 10 Leasehold improvements 3 to 10 The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, and adjustments are made where appropriate. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting Leasehold improvements aremade depreciated over the an shorter of the term and their useful lives. is not period, and adjustments are where appropriate. Land and works of art, which are considered to have indefinite life,lease are not depreciated. Depreciation recognised in respect of these assets because their service potential has not, in any material sense, been Land and works ofthe art,reporting which areperiod. considered to have an indefinite life, are not depreciated. Depreciation is not consumed during recognised in respect of these assets because their service potential has not, in any material sense, been consumed during the reporting period. Impairment Property, plant and equipment, and intangible assets are tested for any indication of impairment at the end of Impairment each reporting period. Where there is an indication of impairment, the recoverable amount is estimated. Property, and equipment, intangible areamount, tested for indication of impairment the end of Where theplant recoverable amount and is less than the assets carrying theany asset is written down to theat recoverable each reporting Whereloss there an indication of impairment, the recoverable is estimated. amount and anperiod. impairment is isrecognised. Where an asset measured at costamount is written down to Where the recoverable is lessloss than carrying in amount, the asset is written down torevalued the recoverable recoverable amount, anamount impairment is the recognised profit or loss. Where a previously asset is amount down and antoimpairment loss is recognised. an asset as measured at cost decrement is written down to written recoverable amount, the lossWhere is recognised a revaluation in other recoverable amount, an impairment loss is recognised in profit or loss. Where a previously revalued asset comprehensive income. As the Western Australia Police Force is a not for profit entity, unless a specialisedis written to recoverable amount, is recognised asthe a higher revaluation decrement in other asset hasdown been identified as a surplus asset,the the loss recoverable amount is of an asset’s fair value less comprehensive As the Western Australia costs to sell andincome. depreciated replacement cost. Police Force is a not for profit entity, unless a specialised asset has been identified as a surplus asset, the recoverable amount is the higher of an asset’s fair value less costs to sell and depreciated replacement cost. The risk of impairment is generally limited to circumstances where an asset’s depreciation is materially WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 understated, where the replacement cost is falling or where there is a significant change in useful life. Each The riskclass of impairment generally limited circumstances where an depreciation/amortisation asset’s depreciation is materially relevant of assets is is reviewed annually toto verify that the accumulated reflects

FINANCIAL STATEMENTS

Finite useful lives

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2018

FINANCIAL STATEMENTS

Impairment Property, plant and equipment, and intangible assets are tested for any indication of impairment at the end of each reporting period. Where there is an indication of impairment, the recoverable amount is estimated. Where the recoverable amount is less than the carrying amount, the asset is written down to the recoverable amount and an impairment loss is recognised. Where an asset measured at cost is written down to recoverable amount, an impairment loss is recognised in profit or loss. Where a previously revalued asset is written down to recoverable amount, the loss is recognised as a revaluation decrement in other comprehensive income. As the Western Australia Police Force is a not for profit entity, unless a specialised asset has been identified as a surplus asset, the recoverable amount is the higher of an assetâ&#x20AC;&#x2122;s fair value less costs to sell and depreciated replacement cost. The risk of impairment is generally limited to circumstances where an assetâ&#x20AC;&#x2122;s depreciation is materially understated, where the replacement cost is falling or where there is a significant change in useful life. Each relevant class of assets is reviewed annually to verify that the accumulated depreciation/amortisation reflects the level of consumption or expiration of an assetâ&#x20AC;&#x2122;s future economic benefits and to evaluate any impairment risk from falling replacement costs. The recoverable amount of assets identified as surplus assets is the higher of fair value less costs to sell and the present value of future cash flows expected to be derived from the asset. Surplus assets carried at fair value have no risk of material impairment where fair value is determined by reference to market-based evidence. Where fair value is determined by reference to depreciated replacement cost, surplus assets are at risk of impairment and the recoverable amount is measured. Surplus assets at cost are tested for indications of impairment at the end of each reporting period.

92 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE POLICE FORCE FORCE WESTERN AUSTRALIA POLICE FORCE for the foryear the year ended ended 30 June 30 June 2018 2018 forto thethe year ended 30 Statements JuneStatements 2018 Notes Notes to Financial the Financial

2018 2018 $'000$'000 2018 2018$'000 2018 $'000$'000

For the ended 30 2018 for the foryear the year year ended ended 30 June 30June June 2018 2018 3.2 Intangible Provisions 5.2 Intangible 5.2 assetsassets Computing Computing software software Provisions comprise 5.2 At Intangible 5.2 Intangible assets assetsthe following items: cost At cost (i) Accumulated Current liabilities Accumulated amortisation amortisation Computing Computing software software (a) Employee benefits provision At cost At (b)cost Other provisions impairment impairment losseslosses Accumulated Accumulated amortisation amortisation Total current liabilities

2017 2017 $'000$'000 2017 2017$'000 2017 $'000$'000

228,488 228,488 223,884 223,884 (171,961) (171,961)(159,039) (159,039) 163,936 159,052 56,527 56,527 64,845 64,845 228,488 228,488 223,884 280 223,884 122 -(159,039) (171,961) (171,961) (159,039) 164,216 159,174 56,527 56,527 64,845 64,845 56,527 56,527 64,845 4,6494,649 4,16958,641 4,169 67,175 56,527 56,527 64,845 921 64,845 43 61,17661,176 69,014 69,014 4,649 4,649 4,169 4,169 68,096 58,684

(ii) Accumulated Non-current liabilities Accumulated impairment impairment losseslosses Software Software Development in Progress in Progress (a) Development Employee benefits provision (b) Other provisions Total Total intangible intangible assetsassets Software Software Development in Progress in Progress TotalDevelopment non-current liabilities Total Total intangible intangible assets assets Reconciliations Reconciliations of the ofcarrying the carrying amount amount of intangibles of intangibles at theatbeginning the beginning and end andof end theofreporting the reporting period period are set are out setbelow: out below: Total provisions

61,176 61,176 69,014 69,014 232,312 217,858 Software Software

Reconciliations Reconciliations of the ofcarrying the carrying amount amount of intangibles of intangibles at theatbeginning the beginning and end and of end theofreporting the period period are set are out set below: outComputing below: (a) Employee benefits provisions have been recognised in the financial statements as reporting follows: development development in in Computing - Current liabilities (i) - Non-current liabilities (ii) Carrying Carrying amount amount at start at of start period of period Additions Additions 2017-18 2017-18 (i) Current liabilities Retirements Retirements Carrying Carrying amount amount atclasses start atclasses of start period of period Transfers Transfers between between - Annual leave Additions Additions Amortisation Amortisation - Long service leave Retirements Retirements - 38-hour leave Transfers Transfers between between Carrying Carrying amount amount atclasses end atclasses of end period of period - Special paid leave Amortisation Amortisation (b) Reconciliations (b) Reconciliations (cont.) (cont.) - Purchased leave Carrying Carrying amount amount at end atof end period of period - Deferred salary scheme (b) Reconciliations (b) Reconciliations (cont.) (cont.) medical benefits - Post-separation - In-service medical benefits 2016-17 2016-17 - Voluntary separation scheme 2017-18 2017-18

Carrying Carrying amount at start at of start period of period Totalamount current liabilities Additions Additions 2016-17 2016-17 Retirements Retirements (ii) amount Non-current liabilities Carrying Carrying amount atclasses start atclasses of start period of period Transfers Transfers between between Additions Additions - Long service leave Amortisation Amortisation Retirements Retirements - 38-hour leave Transfers Transfers between between Carrying Carrying amount amount atclasses end atclasses of end period of period - Post-separation medical benefits Amortisation Amortisation - In-service medical benefits Total non-current liabilities Initial Initial recognition recognition Carrying Carrying amount amount at end atof end period of period

software software progress progress Total Total 163,936 159,052 Software $'000$'000 Software $'000 $'000 $'000$'000 67,175 58,641 development development in in Computing Computing 69,014 69,014 64,845 64,845 4,169 4,169 software software progress progress Total Total

761$'000 761 $'000

(10) (10) 64,845 3,95364,845 3,953 761 761 (13,022) (13,022) (10) (10) 3,953 3,953 56,527 56,527 (13,022) (13,022)

7,159231,111 7,159 $'000 $'000

217,693 7,920 7,920 $'000 $'000

(10) (10) 69,014 69,014 4,169 4,169 (2,726) (2,726) (6,679) (6,679) 44,766 46,857 7,920 7,920 7,159 (13,022) - 7,159- (13,022) 107,408 102,652 (10) (10) 416 368 (6,679) (6,679) 4,649 4,649 (2,726) 61,176(2,726) 61,176 117- (13,022) 233 (13,022) -

FINANCIAL STATEMENTS

Notes Notes to the to Financial the Financial Statements Statements Notes toAUSTRALIA theAUSTRALIA Financial Statements WESTERN WESTERN POLICE POLICE FORCE FORCE

877 782 3,029 61,17661,176 3,023 4,6494,649 2,836 2,312 Software Software development development in1,418in Computing Computing 1,384 progress software software progress Total 1,441 Total 1,754 Software $'000$'000 Software $'000 $'000 $'000$'000 1,315 56,527 56,527

development development in in Computing Computing 40,605 40,605 31,896 31,896 163,936 progress software software progress

72,501 72,501 159,052 Total Total 15,922 387 387 15,535 15,535 $'000$'000 $'000$'000 $'00015,922 $'000 (280) (280) (280) (280) 72,501 72,501 40,605 40,605 31,896 31,896 (7,829) (7,829) 35,433 35,433 (43,262) (43,262) 15,922 15,922 387 387 15,535 15,535 54,270 52,044 (11,300) (11,300) (11,300) - (11,300) (280) 1,076 (280) (280) (280) - 968(7,829) (7,829) 35,433 35,433 (43,262) (43,262) 64,845 64,845 4,169 4,169 69,014 11,641 69,014 5,521 (11,300)(11,300) (11,300) - 296- (11,300)

64,845 64,845

67,175 58,641 4,169 4,169 69,014 69,014

Acquisitions Acquisitions of intangible of intangible assetsassets (being (being software software licences) licences) costing costing $5,000 $5,000 or more or more and other and other internally internally developed developed intangible intangible assetsassets costing costing $100,000 $100,000 or or WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Annual leave more Initial more are capitalised. are capitalised. The costs The costs of utilising of utilising the assets the assets is expensed is expensed (amortised) (amortised) over their over useful their useful life. Costs life. Costs incurred incurred belowbelow thesethese thresholds thresholds are expensed are expensed Initial recognition recognition directly directly to thetoStatement the Statement of Comprehensive of Comprehensive Income. Income. Annual leave liabilities including leave loading have been classified as current as there is no unconditional

Carrying Carrying amount amount at start at of start period of period

Retirements 2017-18 Additions Additions

Transfers between classes Retirements Retirements Carrying amount at start of period Amortisation Transfers Transfers between between classes classes Additions Amortisation Amortisation Retirements Carrying amount at end of period Transfers between classes Carrying Carrying amount amount at end atof end period of period (b) Amortisation Reconciliations (cont.) NOTES TO THE FINANCIAL STATEMENTS (b) For Reconciliations (b) the Reconciliations (cont.) (cont.) year ended 30 June 2018 Carrying amount at end of period

FINANCIAL STATEMENTS

(b) Reconciliations (cont.)

64,845 64,845 (10) $'000 761 761 3,953 (10) (10) 64,845 (13,022) 3,953 761 3,953 (13,022) (13,022) (10)

56,527 3,953 56,527 56,527

(13,022)

4,169 4,169

$'000 7,159- 7,159

(6,679)4,169 (6,679) (6,679) 7,159 4,649(6,679) 4,6494,649 -

56,527 4,649 Software in Computing development Software Software progress software development development in in Computing Computing

69,01469,014 (10) 7,920 $'000 7,920 (2,726) (10) (10) 69,014 (13,022) (2,726) (2,726) 7,920 (13,022) (13,022) (10) 61,176 (2,726) 61,17661,176 (13,022)

61,176 Total

2016-17 $'000 $'000 progress $'000 software software progress Total Total Software 2016-17 2016-17 $'000 $'000 $'000 $'000 $'000 $'000 72,501 Carrying amount at start of period 40,605 development 31,896in Computing 15,922 Additions 387 15,535 progress software Total 72,501 72,501 Carrying Carrying amount amount at start at of start period of period 40,605 40,605 31,89631,896 (280)15,922 Retirements (280) 2016-17 $'000 $'000 $'000 15,922 Additions Additions 387 387 15,535-15,535 Transfers between classes 35,433 (280) (280) Retirements Retirements (280) (280) (43,262) - (7,829) 72,501 Carrying amount at start of period 40,605 31,896(11,300) Amortisation (11,300) (7,829) (7,829) Transfers Transfers between between classes classes 35,433 35,433 (43,262) (43,262) 15,922 Additions 387 15,535 (11,300) (11,300) Amortisation Amortisation (11,300) (11,300) (280) Retirements (280) Carrying amount at end of period 64,845 4,16969,014 (7,829) Transfers between classes 35,433 (43,262) Carrying Carrying amount amount at end atof end period of period 64,845 64,845 4,1694,169 69,014 69,014 (11,300) Amortisation (11,300) Initial recognition Carrying amount at end of period 64,845 4,169 69,014 InitialInitial recognition recognition Acquisitions of intangible assets (being software licences) costing $5,000 or more and other internally developed intangible assets costing $100,000 or more are capitalised. The costs of(being utilising thesoftware assets islicences) expensed (amortised) over theirother useful life.internally Costs incurred below these thresholds are expensed Acquisitions Acquisitions of intangible of intangible assetsassets (being software licences) costing costing $5,000 $5,000 or more or more and and other internally developed developed intangible intangible assets assets costing costing $100,000 $100,000 or or Initial recognition directly tocapitalised. the Comprehensive Income. more more are are Statement capitalised. The of costs The costs of utilising of utilising the assets the assets is expensed is expensed (amortised) (amortised) over their over useful their useful life. Costs life. Costs incurred incurred belowbelow thesethese thresholds thresholds are expensed are expensed directly directly to the toStatement the Statement of Comprehensive of(being Comprehensive Income. Income. costing $5,000 or more and other internally developed intangible assets costing $100,000 or Acquisitions of intangible assets software licences) All acquired and internally developed intangible assets are initially recognised at cost. For assets acquired at no cost or for nominal consideration, cost is more are capitalised. The costs of utilising the assets is expensed (amortised) over their useful life. Costs incurred below these thresholds are expensed their fair value atinternally the of acquisition. All acquired All acquired and anddate internally developed developed intangible intangible assetsassets are initially are initially recognised recognised at cost. at cost. For assets For assets acquired acquired at no at cost no or cost foror nominal for nominal consideration, consideration, cost is cost is directly to the Statement of Comprehensive Income. their fair theirvalue fair value at theatdate the of date acquisition. of acquisition. System developments All acquired and internally developed intangible assets are initially recognised at cost. For assets acquired at no cost or for nominal consideration, cost is System System developments developments For system developments, research costs are expensed as incurred. Development costs incurred on an individual project are carried forward when their their fair value at the date of acquisition. future economic benefits can reasonably be regarded as and that the total project costs likely to exceed $100,000. Other development For system For system developments, developments, research research costscosts are expensed are expensed as assured incurred. as incurred. Development Development costs costs incurred incurred on are anon individual an individual project project are carried are carried forward forward whenwhen their their System developments expenditures are expensed as incurred. future future economic economic benefits benefits can reasonably can reasonably be regarded be regarded as assured as assured and that and the thattotal the project total project costscosts are likely are likely to exceed to exceed $100,000. $100,000. OtherOther development development expenditures are expensed as incurred. expenditures are expensed as incurred. For system developments, research costs are expensed as incurred. Development costs incurred on an individual project are carried forward when their Computer software future economic benefits can reasonably be regarded as assured and that the total project costs are likely to exceed $100,000. Other development Computer Computer software software expenditures expensed incurred. Software thatare is an integral as part of the related hardware is treated as property, plant and equipment. Software that is not an integral part of the related hardware is treated as intangible asset. Software costing less that $5,000 is expensed in equipment. the year of Software acquisition. In is some cases, base software Software Software that isthat an is integral anan integral part of part the ofrelated the related hardware hardware is treated is treated as property, as property, plant plant and equipment. and Software that isthat not an not integral an integral part of part theofrelated the is related Computer software purchased and then re-configured to the needs of the Western Australia Police Force. These are treated accordance with system development policies. hardware hardware is treated is treated as anas intangible an intangible asset. asset. Software Software costing costing less that less $5,000 that $5,000 is expensed is expensed in the inyear theinof year acquisition. of acquisition. In some In some cases, cases, base base software software is is purchased purchased andisthen and re-configured then re-configured the toneeds the needs of theofWestern the Australia PolicePolice Force. These These are treated are treated in accordance in that accordance withan system with system development development policies. policies. Software that an integral part ofto the related hardware is Western treated asAustralia property, plantForce. and equipment. Software is not integral part of the related hardware is treated as an intangible asset. Software costing less that $5,000 is expensed in the year of acquisition. In some cases, base software is Licences purchased and then re-configured to the needs of the Western Australia Police Force. These are treated in accordance with system development policies. Licences Licences Licences have a finite useful life and are carried at cost less accumulated amortisation and accumulated impairment losses. Licences Licences have have a finite a finite usefuluseful life and lifeare andcarried are carried at cost at less costaccumulated less accumulated amortisation amortisation and accumulated and accumulated impairment impairment losses. losses. Subsequent measurement Licences Subsequent Subsequent measurement measurement The cost have model is applied forlife subsequent measurement of intangible assets, requiringand the asset to be carried at costlosses. less any accumulated amortisation Licences a finite useful and are carried at cost less accumulated amortisation accumulated impairment and accumulated losses. The cost The model cost model is impairment applied is applied for subsequent for subsequent measurement measurement of intangible of intangible assets, assets, requiring requiring the asset the asset to beto carried be carried at cost at less costany lessaccumulated any accumulated amortisation amortisation Subsequent measurement and accumulated and accumulated impairment impairment losses. losses. 2018 2017 The cost model is applied for subsequent measurement of intangible assets, requiring the asset to be carried at cost less any accumulated amortisation $'000 $'000 2018 2018 2017 2017 and accumulated impairment losses. 5.2.1 Amortisation and impairment $'000 $'000 $'000 $'000 5.2.1Amortisation 5.2.1 Amortisation Amortisation and impairment and impairment 2018 2017 - Software and software developments Amortisation Amortisation 5.2.1 Amortisation andsoftware impairment - Software - Software and and software developments developments Total amortisation expense Amortisation

13,022 $'000 13,02213,022 13,022

11,300 $'000 11,30011,300 11,300

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

Licences Licences

WESTERN AUSTRALIA POLICE FORCE

Licences Licences have ahave finite a finite usefuluseful life and lifeare and carried are carried at cost atless costaccumulated less accumulated amortisation amortisation and accumulated and accumulated impairment impairment losses.losses.

Notes to the Financial Statements

Subsequent Subsequent measurement measurement

for the year ended 30 June 2018

2018 2018$'000 2018 $'000$'000

3.2 Provisions comprise the impairment following items: 5.2.1 Provisions 5.2.1 Amortisation Amortisation and impairment and

(i) Current liabilities Amortisation Amortisation (a) benefits provision - Software - Employee Software and software and software developments developments (b) Other provisions Total Total amortisation amortisation expense expense Total current liabilities

2017 2017$'000 2017 $'000$'000

163,936 13,022 13,022 280 13,022 13,022 164,216

159,052 11,300 11,300 122 11,30011,300 159,174

67,175 921

58,641 43

68,096

58,684

Total provisions Amortisation for intangible assets with finite useful lives is calculated on the straight-line basis that allocate the asset's value over its estimated useful life. All intangible assets controlled by the Western Australia Police Force have a finite usefulprovisions life and zero residual Estimated useful lives statements are reviewed (a) Employee benefits have beenvalue. recognised in the financial asannually. follows:

232,312

217,858

- Current liabilities (i) Non-current liabilities (ii)each class of intangible asset are: The- estimated useful lives for

163,936 67,175

159,052 58,641

231,111

217,693

44,766 107,408 416 117 877 3,029 2,836 1,418 1,754 1,315

46,857 102,652 368 233 782 3,023 2,312 1,384 1,441 -

WESTERN AUSTRALIA (ii) Non-current liabilitiesPOLICE FORCE

As at As 30 at June 30 2018 June there 2018 there were no were indications no indications of impairment of impairment to intangible to intangible assets. assets.

(a) Employee benefits provision Notes to the Financial Statements

(b) provisions The Western The Other Western Australia Australia PolicePolice ForceForce held no held goodwill no goodwill or intangible or intangible assetsassets with an with indefinite an indefinite usefuluseful life during life during for the year ended 30 June 2018 the reporting the reporting period. period. At theAtend theofend theof reporting the reporting periodperiod there there were no were intangible no intangible assetsassets not yet not available yet available for for Total non-current liabilities use. use.

Class of Asset Useful life: years 4 (i) Licences Current liabilities Software and related system developments 8 - Annual leave - Long service leave Impairment of intangible - 38-hour leave assets - Special paid leave Intangible assets with finite useful lives are tested for impairment annually or when an indication of impairment is identified. - Purchased leave - Deferred salarywith scheme The policy in connection testing impairment is outlined in note 5.1.1. - Post-separation medical benefits - In-service medical benefits - Voluntary separation scheme OTHER ASSETS AND LIABILITIES

FINANCIAL STATEMENTS

The cost The model cost model is applied is applied for subsequent for subsequent measurement measurement of intangible of intangible assets, assets, requiring requiring the asset the asset to be to carried be carried at cost atless costany lessaccumulated any accumulated amortisation amortisation For the year ended 30 June 2018 and accumulated and accumulated impairment impairment losses.losses.

Total current liabilities 163,936 159,052 This section sets out those assets and liabilities that arose from the Western Australia Police Force's controlled operations and includes other assets utilised for economic benefits and liabilities incurred during normal operations: (ii) Non-current liabilities 2018 2017 - Long service leave 54,270 52,044 $'000 $'000 Notes - 38-hour leave 968 1,076 - Post-separation medical benefits Receivables - In-service medical benefits Amounts receivable for services Total non-current Non-current assets classifiedliabilities as held for sale Inventories WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Other current Annual assets leave Payables

6.1 6.2 6.3 6.4 6.5 6.6

11,641 5,521 14,615 8,122 296 522,914 470,834 67,175 58,641 793 477 3,663 8,903 46,582 22,794

Impairment Impairment of intangible of intangible assets assets - assets State Government grants Impairment Impairment of intangible of intangible assets assets Intangible Intangible assets with with finite finite useful useful lives lives are tested are tested for impairment for impairment annually annually or when or when an indication an indication of of Sponsorships and donations impairment impairment is identified. iswith identified. Intangible Intangible assets assets with finite finite usefuluseful lives lives are tested are tested for impairment for impairment annually annually or when or when an indication an indication of of Intangible Intangible assets with with finite useful useful lives lives are tested are tested for impairment for impairment annually annually or when or when an indication an indication of of - assets Proceeds from thefinite sale of motor vehicles impairment impairment is identified. is identified. impairment impairment isconnection identified. isconnection identified. off gainswith withtesting a value less than $15,000 sale of property other than real property. The policy The policy inOne in with testing impairment impairment is outlined isfrom outlined inthe note in 5.1.1. note 5.1.1. The policy The policy in connection in connection with testing with testing impairment impairment is outlined is outlined in note in 5.1.1. note 5.1.1.

FINANCIAL STATEMENTS

6. 6. 6.

The policy The policy in connection in connection with testing with testing impairment impairment is outlined is outlined in note in 5.1.1. note 5.1.1. NOTES TO THE FINANCIAL STATEMENTS

5. ASSETS OTHER 6. KEY OTHER ASSETS ASSETS AND AND LIABILITIES LIABILITIES For the year ended 30 June 2018 OTHER 6. OTHER ASSETS ASSETS AND AND LIABILITIES LIABILITIES Assets the Western Police Force utilises forarose economic benefit or service potential OTHER 6. section OTHER ASSETS ASSETS AND AND LIABILITIES LIABILITIES This This section sets out setsthose outAustralia those assetsassets and liabilities and liabilities that arose that from from the Western the Western Australia Australia Police Police Force's Force's controlled controlled operations operations and includes and includes otherother assetsassets 6. OTHER ASSETS AND LIABILITIES utilised utilised forsection economic for economic andassets liabilities and liabilities incurred normal operations: operations: This section This sets out setsbenefits those out benefits those assets andincurred liabilities thatduring arose thatduring arose fromnormal from the Western the Western Australia Australia PolicePolice Force's Force's controlled controlled operations operations and includes and includes otherother assetsassets This section provides additional regarding keyfrom assets Western Australia Police Force utilises to gainand economic benefits or service This section sets out sets those out those assetsassets andinformation liabilities and liabilities that arose that arose from the Western thethe Western Australia Australia PolicePolice Force's Force's controlled controlled operations operations includes and includes otherother assets assets utilised utilised forsection economic for economic benefits benefits andassets liabilities and liabilities incurred incurred during during normal normal operations: operations: This sets out those and liabilities that arose from the Western Australia Police Forceâ&#x20AC;&#x2122;s controlled operations and includes other assets potential. section sets out both the keyincurred accounting policies andoperations: financial information about the performance of these assets: 2018 2018 utilised utilised for economic forThis economic benefits benefits and liabilities and liabilities incurred during during normal normal operations: 2017 2017 utilised for economic benefits and liabilities incurred during normal operations: $'000 2018$'000 2018 $'000 2017$'000 2017 NotesNotes 2018 2018 2017 2017 $'000$'000 $'000$'000 NotesNotes $'000 $'000 $'000 Notes 6.1 Notes 6.1 14,615 14,615 8,122$'000 8,122 Receivables Receivables 6.1 6.2 6.1 14,615 14,615 470,834 8,122 8,122 6.2 522,914 522,914 470,834 Receivables Receivables Amounts Amounts receivable receivable for services for services 945,746 6.1 5.1 14,615 8,122951,138 6.1 14,615 8,122 Property, plant and equipment Receivables Receivables 6.2 522,914 522,914 470,834 6.3 6.2 6.3 - 470,834 Amounts Amounts receivable receivable for services for as services Non-current Non-current assets assets classified classified held as for held sale for sale 61,176470,834 69,014 6.2 5.2 6.2 522,914 522,914 470,834 Intangible assets Amounts receivable for services Amounts receivable for services 6.3 6.4 6.3 6.4 793- 793477- 477Non-current Non-current assetsassets classified classified as held as for held sale for sale Inventories Inventories 6.3 6.3 Non-current Non-current assetsassets classified classified as held as for held sale for sale 6.4 7933,663 793 4778,903 477 6.5 6.4 6.5 3,663 8,903 Inventories OtherInventories Other current current assetsassets 6.4 6.4 793 793 477 477 Inventories Inventories 6.5 3,663 3,663 22,794 8,903 8,903 6.6 6.5 6.6 46,582 46,582 22,794 Other Other current current assets assetsand equipment Payables Payables Property, plant 6.5 6.5 3,6633,663 8,9038,903 Other5.1 Other current current assets assets 6.6 46,582 46,582 22,794 Deferred Deferred revenue revenue 6.7 6.6 6.7 353 353 22,794 402 402 Payables Payables 6.6 6.6 46,582 46,582 22,794 22,794 Payables Payables Land Deferred Deferred revenue revenue 6.7 6.7 353 353 402 402 Deferred Deferred revenue 6.7 6.7 353 353 402 402 At fairrevenue value 195,738 218,303 6.1 Receivables 6.1 Receivables 195,738 218,303 6.1 Receivables 6.1 Receivables Current Current 6.1 Receivables 6.1 Receivables Buildings Receivables Receivables 21,44821,448 10,687 10,687 Current Current Current Current At fairfor value 576,196 565,679 Allowance Allowance impairment for impairment of receivables of receivables (18,931) (18,931) (9,122) Receivables Receivables 21,448 21,448 (9,122) 10,687 10,687 Receivables Receivables 21,448 21,448 10,687 10,687 Accumulated (20,278) (19,392) GST-receivables GST-receivables 7,228 7,228 (9,122) 6,158 6,158 Allowance Allowance for impairment fordepreciation impairment of receivables of receivables (18,931) (18,931) (9,122) Allowance Allowance for impairment for impairment of receivables of receivables (18,931) (18,931) (9,122) (9,122) Accrued Accrued interest interest 3647,228 364 GST-receivables GST-receivables 7,228 6,158- 6,158GST-receivables GST-receivables 7,228 7,228 6,158 6,158 555,918 546,287 income income 4,506 4,506 399 Accrued Accrued interest interest 364 364 - 399Accrued Accrued interest interest 364 364 Accrued Accrued income income 4,506 4,506 399 399 Works inincome progress Accrued Accrued income 4,506 4,506 399 399 TotalTotal current current receivables receivables 14,61514,615 8,122 8,122 Buildings under construction 21,095 26,363 TotalTotal current current receivables receivables 14,61514,615 8,122 8,122 24,200 TotalOther Total current current receivables receivables 14,615 14,615 8,12216,912 8,122 Reconciliation Reconciliation of changes of changes in theinallowance the allowance for impairment for impairment of receivables: of receivables: 45,295 43,275 Reconciliation Reconciliation ofof changes ofof changes in theinallowance the allowance for impairment for impairment of receivables: of receivables: Balance Balance at start at period period 9,122 9,122 13,97513,975 Reconciliation Reconciliation ofstart changes of changes in theinallowance the allowance for impairment for impairment of receivables: of receivables: Plant, equipment vehicles Doubtful Doubtful debts debts expense expense recognised recognised in theinStatement the Statement of Comprehensive of Comprehensive Income Income 9,936 1,30413,975 1,304 Balance Balance at start at of start period ofand period 9,1229,936 9,122 13,975 Balance Balance at start at of start period of period 9,122 9,122 13,975 13,975 At cost 132,945 127,645 (127) (127) (6,157) (6,157) Doubtful Doubtful debtsdebts expense expense recognised recognised in theinStatement the Statement of Comprehensive of Comprehensive Income Income 9,936 9,936 1,304 1,304 Doubtful Doubtful debtsdebts expense expense recognised recognised in theinStatement the Statement of Comprehensive of Comprehensive Income Income 9,936 9,936 1,304 1,304 Accumulated depreciation (73,032) (67,244) (127) (127) (6,157) (6,157) (127)18,931 (127) (6,157) (6,157) Balance Balance at end atof end period of period 18,931 9,122 9,122 59,913 60,401 Balance Balance at end atof end period of period 18,931 18,931 9,122 9,122 Balance Balance at end atof end period of period 18,93118,931 9,1229,122 The Western The Western Australia Australia PolicePolice ForceForce does does not hold not any holdcollateral any collateral as security as security or other or other creditcredit enhancements enhancements as as security security receivables. for receivables. The Western Thefor Western Australia Australia PolicePolice ForceForce does does not hold not any holdcollateral any collateral as security as security or other or other creditcredit enhancements enhancements as as Computing and communication equipment The Western The Western Australia Australia PolicePolice ForceForce does does not hold not any holdcollateral any collateral as security as security or other or other creditcredit enhancements enhancements as as security security for receivables. for receivables. At cost 156,339 141,000 security security for receivables. for receivables. Receivables Receivables are recognised are recognised at original at original invoice invoice amount amount less an lessallowance an allowance for uncollectable for uncollectable amounts amounts (i.e. (i.e. Accumulated depreciation (79,513) (67,770) impairment). impairment). The collectability The collectability of receivables of receivables is reviewed is reviewed on an on ongoing an ongoing basis basis and any and receivables any receivables identified identified as as Receivables are recognised at original invoice amount less an for uncollectable amounts (i.e. (i.e. Receivables are recognised at original invoice amount lessallowance an allowance for uncollectable amounts Receivables Receivables are recognised are recognised at original at original invoice invoice amount amount less an lessallowance an allowance for uncollectable for uncollectable amounts amounts (i.e. (i.e. impairment). The collectability of receivables is reviewed on anon ongoing basis basis and any identified as impairment). The collectability of receivables is reviewed an ongoing andreceivables any receivables identified as 76,826 73,230 impairment). impairment). The collectability The collectability of receivables of receivables is reviewed is reviewed on anon ongoing an ongoing basis basis and any andreceivables any receivables identified identified as as debts) debts) is raised is raised when when there there is objective is objective evidence evidence that the thatWestern the Western Australia Australia PolicePolice ForceForce will not willbenot able beto able collect to collect Artwork the debts. the debts. The carrying The carrying amount amount is equivalent is equivalent to fair to value fair value as it is as due it is for due settlement for settlement within within 30 days. 30 days. debts) debts) is raised is raised when when there there is objective is objective evidence evidence that the thatWestern the Western Australia Australia PolicePolice ForceForce will not willbenot able beto able collect to collect debts) debts) is raised is raised when when there there is objective is objective evidence evidence that the thatWestern the Western Australia Australia PolicePolice ForceForce will not willbenot able beto able collect to collect At 601 548 the debts. thecost debts. The carrying The carrying amount amount is equivalent is equivalent to fairto value fair value as it isasdue it isfor due settlement for settlement withinwithin 30 days. 30 days. the debts. the debts. The carrying The carrying amount amount is equivalent is equivalent to fairto value fair value as it isasdue it isfor due settlement for settlement withinwithin 30 days. 30 days. 601 548 6.2 Amounts 6.2 Amounts receivable receivable for services for services Improvements 6.2 Amounts 6.2 Leasehold Amounts receivable receivable for services for services Current asset asset 19,669 REPORT 6,530 6,530 6.2 Current Amounts 6.2 At Amounts receivable receivable for services for services cost 42,985 36,398 WESTERN AUSTRALIA POLICE FORCE |19,669 ANNUAL 2018 Non-current Non-current asset asset 503,245 503,245 464,304 464,304 Current Current asset asset 19,669 19,669 6,530 6,530 Accumulated amortisation (31,530) (27,304) Current Current asset asset 19,669 19,669 6,5306,530 Non-current Non-current asset asset 503,245 503,245 464,304 464,304 Non-current Non-current asset asset 503,245 503,245 464,304 464,304

The Western The Western Australia Australia PolicePolice ForceForce does not doeshold notany holdcollateral any collateral as security as security or other or other creditcredit enhancements enhancements as as

WESTERN AUSTRALIA security security for receivables. for receivables. POLICE FORCE

Notes to the are Financial Statements Receivables Receivables recognised are recognised at original at original invoice invoice amount amount less an lessallowance an allowance for uncollectable for uncollectable amounts amounts (i.e.

(i.e. impairment). impairment). The collectability The collectability of receivables of receivables is reviewed is reviewed on anon ongoing an ongoing basis basis and any andreceivables any receivables identified identified as as

for the year ended 30 June 2018

Provisions comprise theservices following items: 6.2 Amounts 6.2 Amounts receivable receivable for for services (i) Current Current liabilities Current asset asset (a) Employee benefits provision Non-current Non-current asset asset (b) Other provisions Total Total amounts amounts receivable receivable for services for services Total current liabilities This asset This asset represents represents the non-cash the non-cash component component of service of service appropriations. appropriations. It is restricted It is restricted in thatinitthat can itonly canbe only be (ii) Non-current liabilitiesPOLICE WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE FORCE FORCE used for used asset for asset replacement replacement or payment or payment of leave of leave liability. liability. (a) Employee benefits provision Notes Notes to the to Financial the Financial Statements Statements (b) Western Other provisions The Western The Australia Australia PolicePolice ForceForce receives receives appropriation appropriation funding funding on an on accrual an accrual basis basis that recognises that recognises the full the full

for the foryear the ended year ended 30 June 30 June 2018 2018of annual annual cash and cash non andcash non cost cash cost services. of services. The appropriations The appropriations are paid are partly paid partly in cash in and cashpartly and partly as an as asset an asset

Total non-current liabilities (Holding (Holding account account receivable) receivable) that isthat accessible is accessible on theon emergence the emergence of theofcash the funding cash funding requirement requirement to cover to cover items items such as such leave as leave entitlements entitlements and asset and asset replacement. replacement. Total provisions

6.3 Non-current 6.3 Non-current assets assets classified classified as held as for held sale for sale (a) Employee benefits provisions have been recognised in the financial statements as follows: Land Land - Current liabilities (i) - Total Non-current liabilities (ii) classified Total non-current non-current assetsassets classified as held as for held sale for sale

2018 $'000

2017 $'000

19,66919,669 6,5306,530 163,936 464,304 159,052 503,245 503,245 464,304 280 122 522,914 522,914470,834 470,834 164,216 159,174 67,175 921

58,641 43

68,096

58,684

232,312 2018 2018 $'000$'000

217,858 2017 2017 $'000$'000

163,936 67,175 -

159,052 58,641 -

231,111

217,693

44,766 107,408 416 - 117877 3,029 2,836 1,418 1,754 1,315

1,917 1,917 46,857 102,652 (1,917)(1,917) 368 - 233782 3,023 2,312 1,384 1,441 -

163,936

159,052

(ii) Inventories Non-current liabilities Inventories held for held distribution for distribution

793 793

477 477

- Long service leave Total Total inventories inventories - 38-hour leave - Post-separation medical benefits - In-service medical benefits Inventories Inventories include include those those items items held for held distribution for distribution and are and measured are measured at theat lower the lower of cost ofand costnet and realisable net realisable value.value. The values The values have been have been confirmed confirmed through through an annual an annual stocktake. stocktake. Total non-current liabilities

54,270 793 793 968 11,641 296

52,044 477 477 1,076 5,521 -

67,175

58,641

3,6633,663

8,9038,903

This isThis is reconciled as follows: as follows: (i)reconciled Current liabilities Opening Opening Balance - Balance Annual leave Long service leave Less assets Less assets sold sold - 38-hour leave Closing Closing Balance -Balance Special paid leave - Purchased leave Non current Non current assetsassets (or disposal (or disposal groups) groups) held for held sale forare sale recognised are recognised at theat lower the lower of carrying of carrying amount amount and fair and fair - Deferred salary scheme value value less costs less costs to sellto and sellare and presented are presented separately separately from other from other assetsassets in thein Statement the Statement of Financial of Financial Position. Position. - Post-separation medical benefits TheseThese assetsassets are not aredepreciated not depreciated or amortised or amortised while while they are they classified are classified as held asfor held sale. for sale. - In-service medical benefits - Voluntary separation scheme Total current liabilities 6.4 Inventories 6.4 Inventories

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 6.5 Other 6.5 Other current current assetsassets Annual leave Prepayments Prepayments

FINANCIAL STATEMENTS

For the year ended 30 June debts) debts) is raised is raised when when there2018 there is objective is objective evidence evidence that the that Western the Western Australia Australia PolicePolice ForceForce will not will benot able beto able collect to collect the debts. the debts. The carrying The carrying amount amount is equivalent is equivalent to fairto value fair value as it isasdue it isfor due settlement for settlement withinwithin 30 days. 30 days. 3.2 Provisions

Opening Opening Balance Balance Less assets Less assets sold sold

WESTERN AUSTRALIA POLICE FORCE Closing Closing Balance Balance

Notes to the Financial Statements

1,917 1,917

(1,917)(1,917)

for Non the current year ended 30 NOTES TO current THE FINANCIAL STATEMENTS Non assets assets (orJune disposal (or2018 disposal groups) groups) held for held sale forare sale recognised are recognised at theat lower the lower of carrying of carrying amount amount and fair and fair

FINANCIAL STATEMENTS

value value lessended costs less costs to to and sell are and presented are presented separately separately from other from other assetsassets in thein Statement the Statement of Financial of Financial Position. Position. For the year 30sell June 2018 TheseThese assetsassets are not aredepreciated not depreciated or amortised or amortised while while they are theyclassified are classified as held as for held sale. for sale. 3.2 Provisions

2018 $'000

2017 $'000

Provisions comprise the following items: 6.4 Inventories 6.4 Inventories (i) Inventories Current liabilities Inventories held for held distribution for distribution (a) Employee benefits provision Total Total inventories inventories (b) Other provisions Total current liabilities Inventories Inventories include include thosethose itemsitems held for held distribution for distribution and are and measured are measured at theat lower the lower of cost of and costnet and realisable net realisable (ii) value. Non-current liabilities The values have been confirmed through an annual stocktake. value. The values have been confirmed through an annual stocktake. (a) Employee benefits provision (b) Other provisions 6.5 Other 6.5 Other current current assetsassets Total non-current liabilities Prepayments Prepayments Total provisions Total Total otherother current current assetsassets (a) Employee benefits provisions have been recognised in the financial statements as follows: Prepayments represent payments in advance of receipt of goods or services or that expenditure Prepayments represent payments in advance of receipt of goods or services or part that of part of expenditure one accounting period covering a extending term extending beyond that period. made in oneinaccounting covering a term beyond that period. - made Current liabilities (i)period - Non-current liabilities (ii) 6.6 Payables 6.6 Payables (i) Current Current liabilities Current Payables Payables - Annual leave Sundry Sundry Accruals -Accruals Long service leave - Accrued -- Accrued salaries salaries 38-hour leave - Accrued -- Accrued superannuation superannuation Special paid leave -- Fringe -- Fringe benefit benefit tax liability tax liability Purchased leave - Deferred salary scheme Total Total current current payables payables - Post-separation medical benefits - In-service medical benefits - Voluntary separation scheme Payables Payables

793 793 163,936 793 793 280

477 477 159,052 477 477 122

164,216

159,174

67,175 921

58,641 43

68,096 3,6633,663

58,684 8,9038,903

232,312 3,6633,663

217,858 8,9038,903

163,936 67,175

159,052 58,641

231,111

217,693

34,844 34,844 11,298 11,298 44,766 46,857 107,408 102,652 3,5793,579 3,4623,462 416 368 348 348 343 343 117 233 6,4226,422 6,2676,267 877 782 1,3893,029 1,389 1,4243,023 1,424 2,836 2,312 46,582 46,582 22,794 22,794 1,418 1,384 1,754 1,441 1,315 -

Total current liabilities Payables, Payables, including including accruals accruals not yet notbilled, yet billed, are recognised are recognised whenwhen the Western the Western Australia Australia PolicePolice ForceForce becomes becomes obliged obliged to make to make futurefuture payments payments as a result as a result of a purchase of a purchase of assets of assets or services. or services. The carrying The carrying amount amount is is (ii) equivalent Non-current liabilities equivalent to fairtovalue, fair value, as they as are theygenerally are generally settled settled withinwithin 30 days. 30 days.

163,936

159,052

- Long service leave Accrued Accrued salaries salaries - 38-hour leave - salaries Post-separation medical benefits Accrued Accrued salaries represent represent the amount the amount due to due to but unpaid but unpaid at theatend theof end theoffinancial the financial year, year, as theaspay the pay - the In-service medical benefits date for date forlast thepay last period pay period for that for financial that financial year does year does not coincide not coincide with the withend the of end theoffinancial the financial year. year.

54,270 968 11,641 296

52,044 1,076 5,521 -

Accrued Accrued salaries salaries are settled are settled withinwithin a fortnight a fortnight of theoffinancial the financial year-end. year-end. The Western The Western Australia Australia PolicePolice ForceForce Total non-current liabilities considers considers the carrying the carrying amount amount of accrued of accrued salaries salaries to be to equivalent be equivalent to thetonet thefair netvalue. fair value.

67,175

58,641

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

leave The accrued The Annual accrued salaries salaries suspense suspense account account (refer(refer Note Note 7.2 ‘Restricted 7.2 ‘Restricted cash and cash cash and equivalents’) cash equivalents’) consists consists of of amounts amounts paid annually paid annually into ainto suspense a suspense account account over over a period a period of tenoffinancial ten financial yearsyears to largely to largely meet meet the the Annual leave liabilities including leave loading have been classified as current as there is no unconditional

Treasurer may make a determination providing for prescribed receipts to be retained for services - Fringe - The Fringe benefit benefit tax liability tax liability Total Total current current payables under thepayables control of the Western Australia Police Force. In accordance with the most recent TotalTotal current current payables payables determination, as quantified in the 2017-18 Budget Statements, the Western Australia Police Force retained $62.785 million in 2017-18 ($49.675 million in 2016-17) from the following: Payables Payables

1,389 1,389 22,794 1,424 1,424 46,582 46,582 22,794

- Proceeds from fees and charges Payables Payables Payables, Payables, including accruals accruals not yet notbilled, yet billed, are recognised are recognised whenwhen the Western the Western Australia Australia PolicePolice ForceForce becomes becomes -including Recoups of services provided obliged obliged to-including make toincluding make future future payments payments as a result as a grants result ofare a recognised purchase of a purchase ofwhen assets of assets orWestern services. or services. The carrying The carrying amount amount is is Commonwealth specific purpose Payables, Payables, accruals accruals not yet not billed, yet billed, are recognised when the Western the Australia Australia Police Police Force Force becomes becomes equivalent equivalent fairto value, fair value, as they as are they generally are generally within within 30ofdays. 30ofdays. - to State Government grants For the year ended 30 June 2018 obliged obliged to make to make future future payments payments as a result as a settled result of asettled purchase of a purchase assets assets or services. or services. The carrying The carrying amount amount is is - to Sponsorships donations equivalent equivalent fairtovalue, fair value, asand they as are theygenerally are generally settled settled withinwithin 30 days. 30 days. Accrued Accrued salaries salariesfrom the sale of motor vehicles - Proceeds Accrued Accrued salaries salaries One off gains with value less $15,000 of property than realyear, property. Accrued Accrued salaries salaries represent represent theaamount the amount duethan to due to but from unpaid but the unpaid atsale theat end the of end theofother financial the financial year, as theaspay the pay 5.

date date for the forlast the pay lastperiod pay period for that for financial that year year does does notunpaid coincide not coincide with with the end the end the offinancial the year. Accrued Accrued salaries salaries represent represent the amount the amount due financial to due to but unpaid but at the atend the of end theof financial theof financial year, year, asfinancial theas pay theyear. pay Accrued salaries salaries are are within within a fortnight a fortnight of theof financial the does financial year-end. The Western The end Western Australia Police Police Force date Accrued date for the forlast the pay lastsettled period paysettled period for that for financial that financial year year does not coincide not year-end. coincide with with the theAustralia of end the offinancial the financial year.Force year. KEYconsiders ASSETS considers the carrying the amount amount of accrued accrued salaries tooffinancial be to equivalent be equivalent to the tonet the fair netvalue. fairAustralia value. Accrued Accrued salaries salaries arecarrying settled are settled within within a of fortnight a fortnight ofsalaries the the financial year-end. year-end. The Western The Western Australia PolicePolice ForceForce

considers considers the carrying the carrying amount amount of accrued ofForce accrued salaries salaries to for be to equivalent be equivalent to thetonet thefair netvalue. fairpotential value. Assets the Western Australia Police utilises economic benefit or service The accrued The accrued salaries salaries suspense suspense account account (refer(refer Note Note 7.2 ‘Restricted 7.2 ‘Restricted cash cash and cash and cash equivalents’) equivalents’) consists consists of of amounts amounts paid paid annually annually into a into suspense a suspense account account over over a period a period of ten of financial ten financial years years to largely to largely meet meet the the Thisaccrued section provides additional information regarding key‘Restricted assets thecash Western Australia Police Force The The accrued salaries salaries suspense suspense account account (refer(refer Note Note 7.2 ‘Restricted 7.2 cash and cash and cash equivalents’) equivalents’) consists consists ofutilises of to gain economic benefits or service additional additional cash outflow cashannually outflow in each insuspense each eleventh eleventh year when yearover when 27 pay 27 days pay occur days occur infinancial that that instead yearyears instead the normal the normal 26. potential. Thispaid section sets out both the account key accounting and financial information about the performance amounts amounts paid annually into ainto a suspense account over a policies period a period of ten of teninyear financial years to of largely to of largely meet meet the 26. the of these assets: No interest No interest is received is received on on this account. additional additional cash outflow cash outflow in this each inaccount. each eleventh eleventh year when year when 27 pay 27days pay occur days occur in thatinyear thatinstead year instead of theofnormal the normal 26. 26. 2018 2017 No interest No interest is received is received on this onaccount. this account. $'000 $'000 Notes 6.7 Deferred 6.7 Deferred revenue revenue 402951,138 402 69,014 402- 402-

Non-current TotalNon-current Total deferred deferred revenue revenue

945,746 25 25 61,176 328 25 328 25 328 328 353 353

Total Total deferred deferred revenue revenue 5.1 Property, plant and equipment

353 353

402 402

195,738

218,303

195,738

218,303

576,196 (20,278)

565,679 (19,392)

555,918

546,287

21,095 24,200

26,363 16,912

45,295

43,275

132,945 (73,032)

127,645 (67,244)

59,913

60,401

156,339 (79,513)

141,000 (67,770)

76,826

73,230

Property, plantrevenue and equipment 6.7 Current Deferred 6.7 Current Deferred revenue Intangible assets Non-current Non-current Current Current

Deferred Deferred revenue revenue represents represents long term long term advances advances the Western the Western Australia Australia PolicePolice ForceForce has received has received in regard in regard Land to communication to communication tower tower leases. leases. At fair value Deferred Deferred revenue revenue represents represents long term long term advances advances the Western the Western Australia Australia PolicePolice ForceForce has received has received in regard in regard to communication to communication towertower leases. leases. Buildings At fair value Accumulated depreciation

Works in progress Buildings under construction Other

Plant, equipment and vehicles At cost Accumulated depreciation

Computing and communication equipment At cost Accumulated depreciation

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Artwork

5.1 5.2

402- 402-

FINANCIAL STATEMENTS

46,582 46,582 22,794 22,794

Commonwealth specific purpose grants State Government grants Sponsorships and donations Proceeds from the sale of motor vehicles One off gains with a value less than $15,000 from the sale of property other than real property.

WESTERN WESTERN WESTERN AUSTRALIA AUSTRALIA AUSTRALIA POLICE POLICE POLICE FORCE FORCE FORCE Notes Notes Notes to the to to the Financial the Financial Financial Statements Statements Statements NOTES TO THE FINANCIAL STATEMENTS 5.

KEY ASSETS

For the year ended 2018 for the for forthe year theyear year ended ended ended 30 June 30 30June June June 2018 2018 2018

FINANCIAL STATEMENTS

Assets the Western Australia Police Force utilises for economic benefit or service potential 7. FINANCING This section provides additional information regarding key assets the Western Australia Police Force utilises to gain economic benefits or service 7. FINANCING 7. FINANCING FINANCING This section sets out the balances disclosures associated with financing and cashflows of the Western Australia potential. This section setsmaterial out both the key and accounting policies and financial information about the performance of these assets:Police Force. This This section Thissection section sets sets out setsthe out outmaterial the thematerial material balances balances balances and and disclosures anddisclosures disclosures associated associated associated withwith financing withfinancing financing and and cashflows andcashflows cashflows of the ofofWestern the theWestern Western Australia Australia Australia Police Police Police Force. Force. Force. 2018 2017 2018$'000 2018 2018 2017$'000 2017 2017 Notes $'000 $'000 $'000 $'000 $'000 $'000 Notes Notes Notes 5.1 945,746 951,138 Property, plant and equipment 7.1 7.1 7.1 19,891 19,891 19,891 36,865 36,865 CashCash Cash and and cash andcash equivalents cash equivalents equivalents 5.2 61,176 36,865 69,014 Intangible assets 7.2 7.2 7.2 75,199 75,199 75,199 13,880 13,880 13,880 Restricted Restricted Restricted cashcash and cashand cash andcash equivalents cashequivalents equivalents 7.3 7.3 7.3 Reconciliation Reconciliation Reconciliation of cash ofofcash cash 7.4 7.4 7.4 Reconciliation Reconciliation Reconciliation of operating of of operating operating activities activities activities 5.1 Property, plant and equipment 7.5 7.5 7.5 Non-cancellable Non-cancellable Non-cancellable operating operating operating leaselease lease commitments commitments commitments Land Lease Lease Lease revenue revenue revenue commitments commitments commitments 7.6 7.6 7.6 Atcommitments fair value 195,738 218,303 7.7 7.7 7.7 Capital Capital Capital commitments commitments Other Other Other expenditure expenditure expenditure commitments commitments commitments

195,738

218,303

7.1 Cash 7.1 7.1 Cash Cash and and cash andcash equivalents cashequivalents equivalents Buildings At fair value Operating Operating Operating Account Account Account Accumulated depreciation Amounts Amounts Amounts appropriated appropriated appropriated and and any andany revenues anyrevenues revenues subject subject subject to net totoappropriation net netappropriation appropriation determinations determinations determinations are deposited are aredeposited deposited into into this intothis this account, account, account, fromfrom from which which which all payments all allpayments payments are made. are aremade. made.

576,196 (20,278) 18,540 18,540 18,540 555,918

565,679 (19,392) 35,557 35,557 35,557 546,287

Works in progress Advances Advances Advances Buildings under construction Advances Advances Advances include include include permanent permanent permanent and and temporary andtemporary temporary advances advances advances allocated allocated allocated to areas totoareas areas within within within the Western the theWestern Western Australia Australia Australia Police Police Police Other Force. Force. Force.

1,35121,095 1,351 1,351 24,200

26,363 1,308 1,308 1,308 16,912

Total Total cashcash and cashand cash andcash equivalents cashequivalents equivalents Total Plant, equipment and vehicles At cost 7.2 7.2 Restricted 7.2 Restricted Restricted cashcash and cashand cash andcash equivalents cashequivalents equivalents Accumulated depreciation Restricted cashcash assets are those cashcash assets, the uses of which are restricted, wholly or partly, by regulations Restricted Restricted cashassets assets are arethose those cashassets, assets, the theuses uses ofofwhich which are arerestricted, restricted, wholly wholly ororpartly, partly, by byregulations regulations or anoror externally imposed requirement. an anexternally externally imposed imposed requirement. requirement. Current - - Current Current assets assets assets (a) (a) (a) and assets communication equipment Non-current -Computing - Non-current Non-current assets assets (b) (b) (b) At cost Total Total Total restricted restricted restricted cash cash and cashand cash andcash equivalents cashequivalents equivalents Accumulated depreciation

45,295 43,275 19,891 19,891 36,865 36,865 19,891 36,865 132,945 (73,032)

127,645 (67,244)

59,913

60,401

66,793 66,793 66,793

9,677 9,677 9,677

8,406 8,406 8,406 156,339 75,199 75,199 75,199 (79,513)

4,203 4,203 4,203 141,000 13,880 13,880 13,880 (67,770)

76,826

73,230

(a) (a) Current (a) Current Current assets assets assets

100

7.8 7.8 7.8

Artwork Road Road Road Trauma Trauma Trauma Trust Trust Trust Account Account Account At cost 601 548 To receive To Toreceive receive and and hold andhold hold funds funds funds fromfrom from parliamentary parliamentary parliamentary appropriations appropriations appropriations and and all and moneys all allmoneys moneys fromfrom from photographic photographic photographic based based based 52,814 52,814 52,814 -vehicle vehicle vehicle infringement infringement infringement (via (via Department (viaDepartment Department of Transport ofofTransport Transport and and Department andDepartment Department of the ofofAttorney the theAttorney Attorney General) General) General) and and any andmoney any anymoney money 601 548 lawfully lawfully lawfully received received received for the for forpurposes the thepurposes purposes of the ofofAct. the theAct. Act. Leasehold Improvements WESTERN AUSTRALIA POLICE FORCE | ANNUAL 2018 Police Police Police Recruit Recruit Traineeship Traineeship Traineeship Fund Fund Fund AtRecruit cost 42,985 REPORT 36,398 Accumulated amortisation (31,530) (27,304) To hold To To hold recruit holdrecruit recruit incentive incentive incentive payments payments payments received received received under under under the auspices the theauspices auspices of the ofofCommonwealth the theCommonwealth Commonwealth Government's Government's Government's NewNew New 184 184 184 525 525 525 Apprenticeship Apprenticeship Apprenticeship and and Traineeship andTraineeship Traineeship Incentives Incentives Incentives program. program. program.

7.1 Cash 7.1 Cash and cash and equivalents cash equivalents Operating Operating Account Account Amounts Amounts appropriated appropriated and any andPOLICE revenues any revenues subject subject to netto appropriation net appropriation determinations determinations are deposited are deposited into this into this WESTERN AUSTRALIA FORCE account, account, from which from which all payments all payments are made. are made.

18,54018,540

35,557 35,557

1,351 1,351

1,308 1,308

Notes to the Financial Statements For the year ended 30 June 2018 Force. Force.

3.2 Total Provisions Total cash and cashcash and equivalents cash equivalents

2018 36,865 2017 19,89119,891 36,865 $'000 $'000

Provisions comprise the following items: 7.2 Restricted 7.2 Restricted cash and cashcash and equivalents cash equivalents (i) Restricted Current liabilities Restricted cash assets are those cash assets, the uses which are restricted, whollywholly or partly, by regulations cash assets are those cash assets, the of uses of which are restricted, or partly, by regulations (a) benefits provision or an or externally imposed requirement. anEmployee externally imposed requirement. (b) Other provisions - Current - Current assetsassets (a) (a) Total current liabilities - Non-current - Non-current assetsassets (b) (b) (ii) Non-current liabilities Total Total restricted restricted cashbenefits and cashcash and equivalents cash equivalents (a) Employee provision (b) Other provisions (a) Current (a) Current assetsassets Total non-current liabilities Road Road Trauma Trauma Trust Trust Account Account Total To receive Toprovisions receive and hold and funds hold funds from from parliamentary parliamentary appropriations appropriations and all and moneys all moneys from from photographic photographic basedbased vehicle vehicle infringement infringement (via Department (via Department of Transport of Transport and Department and Department of theof Attorney the Attorney General) General) and any andmoney any money lawfully lawfully received received for the for purposes the purposes of theof Act. the Act. (a) Employee benefits provisions have been recognised in the financial statements as follows:

163,936 280 66,793 66,793 164,216 8,4068,406

159,052 122 9,677 9,677 159,174 4,2034,203

75,199 75,199 13,880 67,175 13,880 58,641 921 43 68,096

58,684

232,312 52,814 52,814

217,858 -

Police Recruit Recruit Traineeship Traineeship - Police Current liabilities (i) Fund Fund To -hold To recruit hold recruit incentive incentive payments received received underunder the auspices the auspices of theofCommonwealth the Commonwealth Government's Government's New New Non-current liabilities (ii) payments Apprenticeship Apprenticeship and Traineeship and Traineeship Incentives Incentives program. program.

163,936 18467,175 184

159,052 52558,641 525

231,111

217,693

National Drugliabilities Drug Strategy Strategy (i) National Current To hold To grant hold grant monies monies received received from from the Drug the Drug and Alcohol and Alcohol for the forfunding the funding of law-enforcement of law-enforcement - Annual leave programs programs relating relating to alcohol to alcohol and drug and use. drug use. - Long service leave - 38-hour Royalties Royalties for Regions forleave Regions Fund Fund Special paidcommitted leavefor projects To hold To- monies hold monies committed for projects and programs and programs in WAinregional WA regional areas.areas. Australia Australia Zealand New Zealand Counter-Terrorism Counter-Terrorism Committee Committee - New Purchased leave To hold To- monies hold monies received received by theby Western the Western Australia Australia PolicePolice ForceForce from the from Commonwealth the Commonwealth for the forfunding the funding of of Deferred salary scheme drill style drill style counter-terrorism exercises. exercises. - counter-terrorism Post-separation medical benefits - In-service medical benefits Road Road Safety Safety separation scheme - Voluntary To hold Tomonies hold monies received received from the from Road the Road Trauma Trauma Trust Trust Account Account to facilitate to facilitate the implementation the implementation of road of safety road safety Totaland current programs programs initiatives. andliabilities initiatives.

361 361 44,766 107,408 416 117 11,34411,344 877 3,029 142,836 14 1,418 1,754 1,315 163,936

404 404 46,857 102,652 368 233 5,137 5,137 782 3,023 48 2,312 48 1,384 1,441 60 60 159,052

Organised CrimeCrime Investigation Investigation Fund Fund (ii) Organised Non-current liabilities To hold To monies hold monies received received from the from Confiscation the Confiscation Proceeds Proceeds Account Account for the forpurpose the purpose of combating of combating organised organised - Long service leave crimecrime in Western in Western Australia. Australia. - 38-hour leave - Post-separation medical benefits - In-service medical benefits

442 442 54,270 968 11,641 28 296 28

1,345 1,345 52,044 1,076 5,521 34 34-

67,175

58,641

in thein Goldfields the non-current Goldfields PolicePolice District. District. Total liabilities

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 National National Anti-Gangs Anti-Gangs Squad Squad

Annual leave To hold To grant hold grant monies monies received received from the from Commonwealth the Commonwealth as part asof part a co-ordinated of a co-ordinated approach approach to detect, to detect, deter deter and disrupt and disrupt gang-related gang-related crime.crime.

519

FINANCIAL STATEMENTS

Advances Advances

for Advances the year ended 30 June 2018 Advances include include permanent permanent and temporary and temporary advances advances allocated allocated to areas to areas withinwithin the Western the Western Australia Australia PolicePolice

101

Australia Australia New Zealand New Zealand Counter-Terrorism Counter-Terrorism Committee Committee To hold To monies hold monies received received by theby Western the Western Australia Australia PolicePolice ForceForce from the from Commonwealth the Commonwealth for the forfunding the funding of of drill style drill counter-terrorism style counter-terrorism exercises. exercises. WESTERN AUSTRALIA POLICE FORCE Roadto Road Safety Safety Notes the Financial Statements

To hold Tomonies hold monies received received from the from Road the Road Trauma Trauma Trust Trust Account Account to facilitate to facilitate the implementation the implementation of road of safety road safety

for programs the year ended 30 June 2018 programs and initiatives. and initiatives.

NOTES TO THE FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

Organised Organised Crime30 Crime Investigation Investigation For the year ended June 2018 Fund Fund 3.2 Provisions To hold To monies hold monies received received from the from Confiscation the Confiscation Proceeds Proceeds Account Account for the forpurpose the purpose of combating of combating organised organised crimecrime in Western in Western Australia. Australia.

2017 1,345 1,345 $'000

Provisions comprise the following items: 28 28 163,936 280

34 34 159,052 122

164,216 45 45

159,174 519 519

67,175 157 921 157

58,641 43 220 220

substance substance abuse abuse activities activities in Indigenous in Indigenous communities. communities. Total non-current liabilities WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE POLICE FORCE FORCE

68,096

58,684

Leavers Leavers WA WA Statements Notes Notes to the to Financial the Financial Statements Total provisions To hold To monies hold monies received received in relation in relation to theto activities the activities of Leavers of Leavers WA â&#x20AC;&#x201C;WA South â&#x20AC;&#x201C; South West.West.

232,312 93 93

217,858 307 307

(i) Current liabilities in the(a) in Goldfields the Goldfields Police Police District. District. Employee benefits provision ! ! (b) Other provisions National National Anti-Gangs Anti-Gangs SquadSquad Total current liabilities To hold To grant hold grant monies monies received received from the from Commonwealth the Commonwealth as part asof part a co-ordinated of a co-ordinated approach approach to detect, to detect, deter deter and disrupt gang-related and disrupt gang-related crime.crime. (ii) Non-current liabilities (a) Employee benefits Substance Substance AbuseAbuse Grant Grantprovision (b) Other provisions To hold To grant hold grant monies monies received received from from the Commonwealth the Commonwealth to facilitate to facilitate strategic strategic initiatives initiatives and support and support for for

for the foryear the ended year ended 30 June 30 June 2018 2018

Parental Parental LeaveLeave (a) Employee benefits provisions have been recognised in the financial statements as follows: To hold To hold monies monies received received from from the Commonwealth the Commonwealth for the forpayment the payment of paid of paid parental parental leave leave to eligible to eligible - Current liabilities (i) employees. employees. - Non-current liabilities (ii) Special Special Plate Plate FundsFunds To hold Tomonies hold monies received received from the from Department the Department of Transport of Transport beingbeing a 50%ashare 50% share of theof net the revenue net revenue raisedraised from from (i) Current liabilities - Annual leave - Long service leave - 38-hour leave - Special paid leave (b) Non-current (b) Non-current assetsassets - Purchased leave - Salaries Deferred salary scheme Accrued Accrued Salaries Account Account - Post-separation medical benefits Amount Amount held in held thein suspense the suspense account account is onlyisto only be to used be for used the for purpose the purpose of meeting of meeting the 27th thepay 27thinpay a financial in a financial - In-service medical benefits year that yearoccurs that occurs everyevery 11 years. 11 years. - Voluntary separation scheme Total current liabilities

(ii) liabilities 7.3 Reconciliation 7.3 Non-current Reconciliation of cash of cash - Long service leave Cash Cash at- the at end theofend theoffinancial the financial year as year shown as shown in theinStatement the Statement of Cash of Cash FlowsFlows is reconciled is reconciled to thetorelated the related 38-hour leave items items in- the in Statement the Statement of Financial of Financial Position Position as follows: as follows: Post-separation medical benefits - In-service medical benefits

102

442 2018 442 $'000

Cash Total Cash and cash and equivalents cash equivalents non-current liabilities Restricted Restricted cash and cashcash and equivalents cash equivalents leave Balance Balance atAnnual end atof end period of period

16 16 163,936 2018 2018 67,175 $'000 $'000

18 18 159,052 2017 2017 58,641 $'000 $'000

231,111 1,295 1,295

217,693 1,060 1,060

44,766 107,408 66,793 66,793 416 117 877 3,029 2,836 1,418 8,4068,406 1,754 1,315

46,857 102,652 9,6779,677 368 233 782 3,023 2,312 1,384 4,2034,203 1,441 -

163,936 8,406 8,406

159,052 4,203 4,203

54,270 968 11,641 296

52,044 1,076 5,521 -

19,891 19,891 36,865 36,865 67,175 58,641 75,19975,199 13,88013,880

WESTERN AUSTRALIA POLICE FORCE 95,090 | ANNUAL 2018 95,090 REPORT 50,745 50,745

Annual leave liabilities including leave loading have been classified as current as there is no unconditional

66,793 66,793

9,6779,677

8,4068,406

4,2034,203

WESTERN AUSTRALIA (b) Non-current (b) Non-current assetsassets POLICE FORCE Notes to the Financial Statements Accrued Accrued Salaries Salaries Account Account year that yearoccurs that occurs everyevery 11 years. 11 years. For the year ended 30 June 2018 3.2 Provisions

2018 4,2034,203 2017 8,4068,406 $'000 $'000

7.3 Reconciliation 7.3 Reconciliation of cash ofthe cash Provisions comprise following items: (i) Current liabilities Cash Cash at theat end theofend theoffinancial the financial year as year shown as shown in theinStatement the Statement of Cash of Cash FlowsFlows is reconciled is reconciled to thetorelated the related (a) Employee benefits provision items items in thein Statement the Statement of Financial of Financial Position Position as follows: as follows: (b) Other provisions Totalcash current Cash Cash and and equivalents cashliabilities equivalents Restricted Restricted cash and cashcash and equivalents cash equivalents (ii) Non-current liabilities (a) Employee benefits provision Balance Balance at end atof end period of period (b) Other provisions Total non-current liabilities For the For purpose the purpose of theofStatement the Statement of Cash of Cash Flows,Flows, cash and cashcash and equivalents cash equivalents (and (and restricted restricted cash and cashcash and cash equivalents) equivalents) include include cash on cash hand on hand and cash and deposits cash deposits that are that readily are readily convertible convertible to a known to a known amount amount of cash of cash Total provisions and are and subject are subject to insignificant to insignificant risk ofrisk changes of changes in value. in value.

163,936 280

159,052 122

164,216 159,174 19,891 19,891 36,865 36,865 75,19975,199 13,88013,880 67,175 58,641 95,090 95,090 50,745 50,745 921 43 68,096

58,684

232,312

217,858

(a) Employee benefits provisions have been recognised in the financial statements as follows: 7.4 Reconciliation 7.4 Reconciliation of netofcost net of cost services of services to net tocash net flows cash flows provided provided by/(used by/(used in) operating in) operating activities activities - Current liabilities (i) Net- cost Net of cost services of services Non-current liabilities (ii) Non-cash Non-cash items:items: Depreciation, Depreciation, amortisation amortisation and impairment and impairment expense expense (i) Services Current liabilities Services received received free-of-charge free-of-charge Donated assets assets and equipment and equipment - Donated Annual leave Doubtful and bad anddebts bad debts expense expense - Doubtful Long service leave Net- loss/(gain) Net loss/(gain) on sale onofsale non-current of non-current assetsassets 38-hour leave Adjustment Road for Road SafetySafety Commission Commission take-up take-up - Adjustment Specialfor paid leave Adjustment for other for other non-cash non-cash items items - Adjustment - Purchased leave (Increase)/decrease (Increase)/decrease in assets: in assets: - Deferred salary scheme Receivables (iii) (iii) medical benefits - Receivables Post-separation Prepayments - Prepayments In-service medical benefits Inventories - Inventories Voluntary separation scheme Total current liabilities Increase/(decrease) Increase/(decrease) in liabilities: in liabilities: Payables Payables (iii) (iii) (ii) Sundry Non-current liabilities Sundry accruals accruals Provisions Provisions - Long service leave Deferred revenue revenue - Deferred 38-hour leave - Post-separation medical benefits Net GST Netreceipts/(payments) GST receipts/(payments) - In-service medical benefits Net GST Netreceipts/(payments) GST receipts/(payments) (i) (i) Total non-current Change Change in GST in(receivables)/payables GSTliabilities (receivables)/payables (ii) (ii) Annual leave WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Net cash Net provided cash provided by/(used by/(used in)including operating in) operating activities activities Annual leave liabilities leave loading have been classified as current as there is no unconditional

163,936 159,052 (1,339,776) (1,339,776) (1,345,930) (1,345,930) 67,175 58,641 231,111 57,12457,124 2,6882,688 (542) (542) 44,766 9,936 9,936 107,408 69 416 69 (13,701) (13,701) 117 (1,946) (1,946) 877 3,029 2,836 (14,867) (14,867) 1,418 5,239 5,239 1,754 (316) (316) 1,315

217,693 56,16356,163 2,553 2,553 (374) (374) 46,857 1,304 1,304 102,652 51 368 51 - 233(273) (273) 782 3,023 2,312 88 1,384 88 (324)(324) 1,441 272 272-

163,936

159,052

23,547 23,547 242 242 14,455 14,455 54,270 (48) (48) 968

1,507 1,507 4,2874,287 2,120 2,120 52,044 402 1,076 402

11,641 296 2,955 2,955 67,175 (4,025) (4,025)

5,521 (79) (79) 58,641 (935)(935)

80,810 80,810 66,762 66,762 (1,258,966) (1,258,966) (1,279,168) (1,279,168)

FINANCIAL STATEMENTS

for Amount the year ended 30 June 2018 Amount held in held the in suspense the suspense account account is onlyisto only be to used be for used the for purpose the purpose of meeting of meeting the 27th thepay 27thinpay a financial in a financial

103

Cash Cash and cash and equivalents cash equivalents

WESTERN AUSTRALIA POLICE FORCE Restricted Restricted cash and cashcash and equivalents cash equivalents Notes to the Financial Statements Balance Balance at end atof end period of period

19,89119,891 36,865 36,865 75,19975,199 13,88013,880 95,090 95,090 50,745 50,745

for the year ended 30 June 2018

NOTES TO THE FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

For the Forpurpose the purpose of theofStatement the Statement of Cash of Cash Flows,Flows, cash and cashcash and equivalents cash equivalents (and (and restricted restricted cash and cashcash and cash For the year ended 30 June 2018 equivalents) equivalents) include include cash on cash hand on hand and cash and deposits cash deposits that are that readily are readily convertible convertible to a known to a known amount amount of cash of cash 3.2 Provisions and are and subject are subject to insignificant to insignificant risk ofrisk changes of changes in value. in value. Provisions comprise the following items: 7.4 Reconciliation 7.4 Reconciliation of netof cost net of cost services of services to nettocash net flows cash flows provided provided by/(used by/(used in) operating in) operating activities activities (i) Current liabilities Net cost Net of cost services of services (a) Employee benefits provision (b) Other provisions Non-cash Non-cash items:items: Depreciation, amortisation and impairment and impairment expense expense TotalDepreciation, currentamortisation liabilities Services Services received received free-of-charge free-of-charge Donated assets assets and equipment and equipment (ii) Donated Non-current liabilities Doubtful Doubtful and bad and debts bad debts expense expense (a) Employee benefits provision Net Net loss/(gain) on sale onof sale non-current of non-current assetsassets (b) loss/(gain) Other provisions Adjustment Adjustment for Road for Road SafetySafety Commission Commission take-up take-up TotalAdjustment non-current Adjustment for other forliabilities other non-cash non-cash itemsitems Total provisions (Increase)/decrease (Increase)/decrease in assets: in assets: Receivables Receivables (iii) (iii) Prepayments (a) Prepayments Employee benefits provisions have been recognised in the financial statements as follows: Inventories Inventories - Current liabilities (i) - Non-current liabilities Increase/(decrease) Increase/(decrease) in liabilities: in(ii) liabilities: Payables Payables (iii) (iii) Sundry Sundry accruals accruals (i) Provisions Current liabilities Provisions Deferred Deferred revenue revenue - Annual leave - Long service leave Net GST Netreceipts/(payments) GST receipts/(payments) - 38-hour leave Net- GST Net receipts/(payments) GSTpaid receipts/(payments) (i) (i) Special leave Change in GST in(receivables)/payables GST (receivables)/payables (ii) (ii) - Change - Purchased leave - Deferred salary scheme - Post-separation medical benefits Net cash Net provided cash provided by/(used by/(used in) operating in) operating activities activities - In-service medical benefits - Voluntary separation scheme

(i) This is the net GST paid/received, i.e. cash transactions.

Total current liabilities (i)(ii) This (i) isThis the isnet theGST net GST paid/received, i.e. cash i.e. transactions. cash This reverses outpaid/received, the GST in receivables andtransactions. payables.

104

2018 $'000

2017 $'000

(1,339,776) (1,339,776) (1,345,930) (1,345,930) 163,936 159,052 280 122 57,124 57,124 164,216 2,6882,688 (542)(542) 9,93667,175 9,936 69 921 69 (13,701) (13,701) 68,096 (1,946) (1,946)

56,163 56,163 159,174 2,553 2,553 (374)(374) 1,30458,641 1,304 51 43 51 58,684 (273) (273)

232,312

217,858

(14,867) (14,867) 5,2395,239 (316) (316) 163,936 67,175

88 88 (324)(324) 272 272 159,052 58,641

23,547 23,547 1,507 1,507 231,111 217,693 242 242 4,2874,287 14,45514,455 2,120 2,120 (48) (48) 402 402 44,766 46,857 107,408 102,652 416 368 2,9552,955 (79) (79) 117 233 (4,025) (4,025) (935)(935) 877 782 3,029 3,023 80,810 80,810 66,762 2,836 66,762 2,312 1,418 1,384 (1,258,966) (1,258,966) (1,279,168) (1,279,168) 1,754 1,441 1,315 163,936

159,052

(ii) This (ii) reverses This reverses out the outGST thein GST receivables in receivables payables. and payables. (iii) The Australian Taxation Office (ATO)and receivables/payables in respect of GST and the receivables/payables in respect of the sale/purchase (ii) Non-current liabilities of non-current assets are not included in these items as they doinnot form part the GST reconciling items. The The Australian Australian Taxation Taxation (ATO)(ATO) receivables/payables receivables/payables respect in respect of ofGST of and and the the - Long service leave 54,270 52,044 (iii) receivables/payables (iii) receivables/payables in respect in respect of theofsale/purchase the sale/purchase of non-current of non-current assetsassets are not areincluded not included in these in these - 38-hour leave 968 1,076 itemsitems as they as do they not doform not part formof part theofreconciling the reconciling items.items. - Post-separation medical benefits 11,641 5,521 - In-service medical benefits 296 Non-cash Non-cash financing financing and investing and investing activities activities Total non-current liabilities 67,175 58,641 During During the financial the financial year, year, the Western the Western Australia Australia PolicePolice ForceForce received received donated donated assetsassets from from external external parties parties totalling totalling $458,582 $458,582 in 2016-17 in 2016-17 compared compared to $357,263 to $357,263 in 2015-16. in 2015-16. In addition, In addition, there there was $13,700,979 was $13,700,979 of netof net AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Annual leave liabilities liabilities transferred transferred from the from Road the Road SafetySafety Commission Commission in 2017-18 in 2017-18 compared compared to $3,406 toWESTERN $3,406 of assets of assets transferred transferred from the fromShire the Shire of Yalgoo of Yalgoo in 2016-17. in 2016-17. Annual leave liabilities including leave loading have been classified as current as there is no unconditional

For the year ended 30 June 2018

Non-cash financing and investing activities

! !

in 2016-17. addition, there was $13,700,979 of net liabilities transferred from the Road Safety Commission in 2017-18 compared to $3,406 of assets transferred Notes to theIn Financial Statements Notes Notes tofrom the tothe Financial the Financial Statements Statements Shire of Yalgoo in 2016-17.

for the year ended 30 June 2018 for the foryear the year ended ended 30 June 30 June 2018 During the year, there was 2018 $7,795,871 of assets transferred to Department for Lands in 2017-18 compared to $21,572,336 in 2016-17. In addition, there were $581,861 of assets transferred toPOLICE the Department of Biodiversity, Conservation and Attractions in 2017-18 compared to nil in 2016-17. WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE FORCE FORCE

Provisions Notes Notes to3.2the to Financial the Financial Statements Statements

for the foryear the year ended ended 30 June 30 June 2018 2018

Provisions comprise the following items: 7.5 Non-cancellable 7.5 Non-cancellable operating operating lease lease commitments commitments (i) Current liabilities Operating Operating lease lease commitments commitments contracted contracted for atfor theatreporting the reporting date date but not but recognised not recognised in thein financial the financial (a) Employee provision statements statements are payable arebenefits payable as follows: as follows: (b) Other provisions

2018 2018 2018 $'000 $'000 $'000

2017 2017 2017 $'000 $'000 $'000

2018 2018 163,936 $'000$'000 280

2017 2017 159,052 $'000$'000 122

7.5 Non-cancellable 7.5 Within Non-cancellable operating operating lease lease commitments commitments Within one year one year Total current liabilities Later Later than than year one and yearnot and later notcontracted than later five than five years Operating Operating leaseone lease commitments commitments contracted for years at for the atreporting the reporting date date but not but recognised not recognised in thein financial the financial (ii) Later Non-current liabilities Later than than five years statements statements are five payable areyears payable as follows: as follows: (a) Employee benefits provision (b) Other provisions operating Total Total non-cancellable non-cancellable operating leaselease commitments commitments Within Within one year one year TotalLater non-current liabilities Later than one than year one and yearnot and later not than later five than years five years Operating leases are expensed on a straight line basis over the lease term as this represents the pattern of Later Later than five than years five Judgements Judgements made made by management by management in applying in applying accounting accounting policies policies - operating - operating leaselease commitments commitments benefits dervide from theyears leased properties. Total provisions Total Total non-cancellable non-cancellable operating operating lease lease commitments commitments Lease commitments forPolice Government employee housing hasabeen for buildings the time in the The Western The Western Australia Australia Police Force Force has entered has entered into ainto number number ofincluded leases of leases for for first buildings for branch for2018, branch comparative figures have accordingly. accommodation. accommodation. Some Some of been these of amended these leasesleases relate relate to buildings to buildings of a temporary of a temporary nature nature and itand has itbeen has determined been determined (a) Employee benefits provisions have been recognised in the financial statements as follows: that the thatlessor the lessor retains retains substantially substantially all theallrisks the and risksrewards and rewards incidental incidental to ownership. to ownership. Accordingly, Accordingly, thesethese leasesleases Judgements Judgements made made by management by in leases. applying in applying accounting accounting policies policies - operating - operating leaselease commitments commitments have have been been classified classified as(i) operating asmanagement operating leases. - Current liabilities Non-current liabilities (ii)Police The- Western The Western Australia Australia Police ForceForce has entered has entered into ainto number a number of leases of leases for buildings for buildings for branch for branch

67,356 67,356 164,216 131,370 131,370 314,433 314,433 67,175 921 513,159 513,159 67,356 67,356 68,096 131,370 131,370 314,433 314,433 232,312 513,159 513,159

71,909 71,909 159,174 148,867 148,867 339,357 339,357 58,641 43 560,133 560,133 71,909 71,909 58,684 148,867 148,867 339,357 339,357 217,858 560,133 560,133

163,936 67,175

159,052 58,641

Some Some of these of these leasesleases relaterelate to buildings to buildings of a temporary of a temporary nature nature and itand has itbeen has determined been determined 7.6 accommodation. Lease 7.6 accommodation. Lease revenue revenue commitments commitments that the thatlessor the lessor retains retains substantially substantially all theallrisks the and risksrewards and rewards incidental incidental to ownership. to ownership. Accordingly, Accordingly, thesethese leasesleases Future Future minimum minimum rentals under under non-cancellable non-cancellable operating leasesleases are receivable are receivable as follows: as follows: (i) Current liabilities have have been been classified classified asrentals operating as operating leases. leases. operating - Annual leave Within Within one year one year Long service leave Later than one than year one and yearnot andlater not than later five thanyears five years 7.6 Lease 7.6Later Lease revenue revenue commitments commitments - 38-hour leave Total Total leave leave revenue commitments commitments -minimum Special paidrevenue leave Future Future minimum rentals rentals under under non-cancellable non-cancellable operating operating leasesleases are receivable are receivable as follows: as follows: Within Within one year one leave year - Purchased 7.7 Capital 7.7 Later Capital commitments commitments Later than one thansalary year one and year not andlater not than later five thanyears five years - Deferred scheme

231,111

217,693

44,766 73 73 107,408 20 20 416 93 117 93 877 733,029 73 202,836 20

46,857 72 72 102,652 49 49 368 121 233 121 782 723,023 72 49 2,312 49

93 1,418 93 1,754 1,315 18,75118,751 163,936 67,702 67,702 -

121 1,384 121 1,441 31,49831,498 159,052 91,428 91,428 20,149 20,149

Capital Capital expenditure commitments, commitments, beingbeing contracted contracted capital capital expenditure expenditure additional additional to thetoamounts the amounts reported reported -expenditure Post-separation medical benefits Total Total leave leave revenue revenue commitments commitments in theinfinancial financial statements statements are payable are payable as follows: as follows: -the In-service medical benefits - Voluntary separation scheme Within one year one year 7.7 Capital 7.7 Within Capital commitments commitments TotalLater current Later than one thanliabilities year one and yearnot andlater not than later five thanyears five years Capital Capital expenditure expenditure commitments, commitments, beingbeing contracted contracted capital capital expenditure expenditure additional additional to thetoamounts the amounts reported reported Later Later than five thanyears five years in(ii) theNon-current infinancial the financial statements statements are payable are payable as follows: as follows: liabilities Total Total capital capital commitments commitments WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Long service leave Within Within one year one year - 38-hour leave Later Later than one than year one and yearnot andlater not than later five thanyears five years

143,075 86,453 86,453 143,075 54,270 52,044 18,751 18,751 31,498 31,498 968 91,42891,428 1,076 67,702 67,702

FINANCIAL STATEMENTS

WESTERN AUSTRALIA POLICE FORCE DuringAUSTRALIA the financial year, the Western Australia Police Force received donated assets from external parties totalling $458,582 in 2017-18 compared to $357,263 WESTERN WESTERN AUSTRALIA POLICE POLICE FORCE FORCE

105

7.6 been Leaseclassified revenue commitments have have been classified as operating as operating leases.leases. Future minimum rentals under non-cancellable operating leases are receivable as follows:

WESTERN AUSTRALIA POLICE FORCE

7.6 Lease 7.6 Lease revenue revenue commitments Within one commitments year

73 20

Notes to the Financial Statements Later than one year and not later than five years

Future Future minimum minimum rentals rentals underunder non-cancellable non-cancellable operating operating leasesleases are receivable are receivable as follows: as follows:

for the year ended 30 June 2018 revenue commitments Within Within one leave year one year NOTES TO Total THE FINANCIAL STATEMENTS

Later Later than one thanyear oneand yearnot andlater not than later five thanyears five years For the year ended 30 June 2018 7.7Total Capital commitments 3.2 Provisions Total leave leave revenue revenue commitments commitments

FINANCIAL STATEMENTS

Capital expenditure commitments, being contracted capital expenditure additional to the amounts reported the financial statements are items: payable as follows: Provisions comprise the following 7.7 Capital 7.7 in Capital commitments commitments (i) Current liabilities Capital Capital expenditure expenditure beingbeing contracted contracted capital capital expenditure expenditure additional additional to theto amounts the amounts reported reported Within onecommitments, year commitments, (a) Employee in thein financial the financial statements statements areprovision payable are payable as follows: as follows: Later than benefits one year and not later than five years (b) Other provisions Later than five years WithinWithin one year one year TotalTotal current capital commitments Later Later than one thanliabilities year one and yearnot andlater not than later five thanyears five years Later Later than five than years five years (ii) Non-current liabilities (a) Employee benefits provision are all inclusive of GST. Capital expenditure commitments Total Total capital capital commitments commitments (b) Other provisions Total non-current liabilities Capital expenditure expenditure commitments commitments are allare inclusive all inclusive of GST. of GST. 7.8 Capital Other expenditure commitments Total provisions Other expenditure commitments at the reporting date arising through the placement of purchase orders or non-cancellable agreements and are payable as follows: 7.8 Other 7.8 Other expenditure expenditure commitments commitments (a) Employee benefits provisions been recognised the financial statements follows: Other Other expenditure expenditure commitments at have theat reporting the reporting date arising dateinarising through through the placement the placement ofaspurchase of purchase ordersorders or or Within one yearcommitments non-cancellable non-cancellable agreements agreements and are and payable are payable as follows: as follows: Later than one year and not later than five years - Current liabilities (i) Later than five years - Non-current liabilities (ii) WithinWithin one year one year other expenditure commitments Later Total Later than one thanyear one and yearnot andlater not than later five thanyears five years Later Later than five thanyears five years (i) Current liabilities commitments are all inclusive of GST. Other expenditure Total Total otherother expenditure commitments commitments - Annual leaveexpenditure

106

- Long service leave Other expenditure expenditure commitments commitments are allare inclusive all inclusive of GST. of GST. 8. Other RISKS CONTINGENCIES - AND 38-hour leave - Special paid leave This note sets out the key risk management policies and measurement techniques of the Western Australia Police RISKS 8. Force. AND- CONTINGENCIES AND CONTINGENCIES 8. RISKS CONTINGENCIES Purchased leave Deferred salary scheme Thissets sets out the key riskmanagement management policies and measurement techniques of the Western Australia Police Force. This note the key risk management policies and measurement techniques of theof Western Australia Police noteout sets out the key risk policies and measurement techniques the Western Australia Police Force.Force.- Post-separation medical benefits - In-service medical benefits Financial risk management - Voluntary separation scheme Contingent liabilities

73 20

93 73 20

93 2018 93 $'000

18,751 163,936 67,702 28018,75118,751 164,216 86,453 67,702 67,702 -

72 49 72 49

121 72 49

121 2017 121 $'000

31,498 159,052 91,428 122 20,149 31,49831,498 159,174 143,075 91,428 91,428 20,14920,149

67,175 143,075 58,641 143,075 86,453 86,453 921 43 68,096

58,684

232,312

217,858

61,446 74,596 103,928 60,716 163,936 159,052 6,960 1,300 67,175 58,641 74,596 74,596 61,44661,446 172,334 136,612 103,928 60,716 60,716 103,928 231,111 217,693 1,300 1,300 6,9606,960 172,334 136,612 136,612 44,766 172,334 46,857 107,408 102,652 416 368 117 233 877 782 3,029 3,023 2,836 2,312 Notes 1,418 1,384 1,754 8.1 1,441 1,315NotesNotes 8.2

8.3 Fair Total value current measurement liabilities 163,936 159,052 8.1 8.1 Financial Financial risk management risk management 8.2 8.2 Contingent Contingent liabilities liabilities (ii) Non-current liabilities 8.3 8.3 Fair value FairFinancial value measurement measurement 8.1 risk management - Long service leave 54,270 52,044 Financial instruments and - 38-hour leaveheld by the Western Australia Police Force are cash and cash equivalents, restricted cash and cash equivalents, receivables, 968 1,076 payables. The Western Australia Police Force has limited exposure to financial risks. The Western Australia Police Force's overall risk management 8.1 Financial 8.1 Financial risk management risk management - Post-separation medical benefits 11,641 5,521 program focuses on managing the risks identified below. - In-service medical benefits 296 Financial Financial instruments instruments held by held theby Western the Western Australia Australia PolicePolice ForceForce are cash are and cashcash and equivalents, cash equivalents, restricted restricted cash and cashcash and equivalents, cash equivalents, receivables, receivables, and and Total non-current liabilities 67,175 58,641 payables. payables. The Western The of Western Australia Australia Police Police ForceForce has limited has limited exposure exposure to financial to financial risks. risks. The Western The Western Australia Australia PolicePolice Force's Force's overall overall risk management risk management (a) Summary risks and risk management program program focuses focuses on managing on managing the risks the identified risks identified below.below. Credit risk WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Annual leave Credit riskofarises there is the possibility of third parties defaulting on their contractual obligations resulting in financial loss to the Western Australia (a) Summary (a) Summary risks ofwhen and risksrisk andmanagement risk management Police Force. Annual leave liabilities including leave loading have been classified as current as there is no unconditional

This note sets out the key risk management policies and measurement techniques of the Western Australia Police Force. Notes 8.1 8.2 8.3

Financial risk management Contingent liabilities Fair the value measurement For year ended 30 June 2018

Financial instruments held by the Western Australia Police Force are cash and cash equivalents, restricted cash and cash equivalents, receivables, and payables. The Western Australia Police Force has limited exposure to financial risks. The Western Australia Police Force's overall risk management program focuses on managing the risks identified below. (a) Summary of risks and risk management Credit risk Credit risk arises when there is the possibility of third parties defaulting on their contractual obligations resulting in financial loss to the Western Australia Police Force. The maximum exposure to credit risk at reporting date in relation to each class of recognised financial assets is the gross carrying amount of those assets ! inclusive of any provisions for impairment, as shown in the table at Note 6.1 and Note 8.1(c) 'Receivables'. Credit risk associated with the Western Australia Police Force's financial assets is minimal because the main receivable is the amounts receivable for services (Holding Account). For receivables other than from Government, the Western Australia Police Force recovers costs associated with providing services and has policies in place to ensure that receivable balances are monitored on an ongoing basis to mitigate exposure to bad debt. Overall, there are no significant concentrations of credit risk.

WESTERN AUSTRALIA POLICEis FORCE Allowance for impairment of receivables determined by reviewing each debt at reporting date and assessing its collectability. Notes to the Financial Statements Liquidity risk

Liquidity risk arises when the Western Australia Police Force is unable to meet its financial obligations as they fall due. The Western Australia Police Force for the year ended 30 June 2018 is exposed to liquidity risk through its trading in the normal course of business.

The Western Australia Police Force has appropriate procedures to manage cash flows including drawdowns of appropriations by monitoring forecast

FINANCIAL STATEMENTS

8.1 Financial risk management

Market risk Market risk is the risk that changes in market prices such as foreign exchange rates and interest rates will the Western Australia Police Force's income or the value of it's holdings in financial instruments. The Western Australia Police Force does not trade in foreign currency and is not materially exposed to other price risks. The Western Australia Police Force's exposure to market risk for changes in interest rates relates to interest earned on the Road Trauma Trust Account cash balances. (b) Categories of financial instruments In addition to cash, the carrying amounts of each of the following categories of financial assets and financial liabilities at the reporting date are as follows: 2018 $'000

2017 $'000

Financial assets Cash and cash equivalents Restricted cash and cash equivalents Receivables (i)

19,891 75,199 530,301

36,865 13,880 472,798

Total financial assets

625,391

523,543

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

107

The Western Australia Police Police Force Force has has appropriate appropriate procedures procedures to to manage manage cash cash flows including including drawdowns drawdowns of of appropriations appropriations by by monitoring monitoring forecast forecast ! flows The Western Australia The Western The Western Australia Australia PolicePolice ForceForce has appropriate has appropriate procedures procedures to manage to manage cash flows cash flows including including drawdowns drawdowns of appropriations of appropriations by monitoring by monitoring forecast forecast Market Market risk risk Market Market risk risk Market the Market risk risk is is the the risk risk that that changes changes in in market market prices prices such such as as foreign foreign exchange exchange rates rates and and interest interest rates rates will will the Western Western Australia Australia Police Police Force's Force's Market Market risk isrisk the isrisk the risk that changes in in market prices prices such such asThe foreign as foreign exchange exchange rates rates and Force interest and interest rates rates will will the Western the Western Australia Australia Police Force's Force's income or the the value ofthat it's changes holdings financial instruments. The Western Australia Police Force does not trade in foreign foreign currency and is Police not materially materially income or value of it's holdings in market financial instruments. Western Australia Police does not trade in currency and is not income income orto the or value the value of it's of holdings it's in financial inAustralia financial instruments. instruments. The Western The Western Australia Police Police Force Force does does not not trade in rates foreign in foreign currency currency and isand not ismaterially not exposed to other price risks. Theholdings Western Australia Police Force's exposure toAustralia market risk for changes changes in trade interest rates relates to interest earned onmaterially the exposed other price risks. The Western Police Force's exposure to market risk for in interest relates to interest earned on the NOTES TO THE FINANCIAL STATEMENTS exposed exposed to other to AUSTRALIA other price price risks. cash risks. The Western The Western Australia Australia PolicePolice Force's Force's exposure exposure to market to market risk for risk changes for changes in interest in interest rates rates relates relates to interest to interest earned earned on theon the Road Trauma Trust Account balances. Road Trauma Trust Account cash balances. WESTERN POLICE FORCE For the year ended 30 June 2018balances. Road Road Trauma Trauma Trust Trust Account Account cash cash balances.

FINANCIAL STATEMENTS

Notes to the Financial Statements

(b) (b) Categories Categories of of financial financial instruments instruments (b) (b)year Categories of financial of instruments instruments for Categories the ended 30financial June 2018 In In addition addition to to cash, cash, the the carrying carrying amounts amounts of of each each of of the the following following categories categories of of financial financial assets assets and and financial financial In addition In addition cash, to cash, the carrying the carrying amounts amounts of each of of each theoffollowing the following categories categories of financial of financial assetsassets and financial and financial liabilities at to the reporting date are as follows: follows: liabilities at the reporting date are as liabilities liabilities at theatreporting the reporting date are date asare follows: as follows: 3.2 Provisions Financial Financial assets assets Provisions comprise the following items: Financial assets Cash and cash Cash Financial and assets cash equivalents equivalents Cash Cash and cash and equivalents cash equivalents Restricted cash and cash equivalents (i) Current liabilities Restricted cash and cash equivalents Restricted Restricted cash and cashcash andbenefits equivalents cash equivalents (a) Employee provision Receivables (i) Receivables (i) (b) (i) Other Receivables Receivables (i)provisions Total financial financial assets assets Total Total current liabilities Total Total financial financial assets assets (ii) Non-current liabilities Financial liabilities Financial liabilities (a) Employee benefitsamortised provision Financial Financial liabilities liabilities Financial liabilities measured Financial liabilities measured at at amortised cost cost (b) Other provisions Financial Financial liabilities liabilities measured measured at amortised at amortised cost cost Total liabilities Total financial financial liabilities Total non-current liabilities Total Total financial financial liabilities liabilities

2017 2017 2017 2017$'000 2017 $'000 $'000 $'000$'000

19,891 36,865 19,891 36,865 19,891 19,891 36,865 36,865 75,199 13,880 75,199 13,880 163,936 159,052 75,199 75,199 472,798 13,880 13,880 530,301 472,798 530,301 280 472,798 122 530,301 530,301 472,798 625,391 523,543 625,391 523,543 164,216 523,543 159,174 625,391 625,391 523,543 67,175 46,582 46,582 921 46,582 46,582 46,582 46,582 68,096 46,582 46,582

58,641 22,794 22,794 43 22,794 22,794 22,794 22,794 58,684 22,794 22,794

Total provisions 232,312 217,858 (i) (i) The The amount amount of of receivables receivables excludes excludes GST GST recoverable recoverable from from ATO. ATO. (i) The (i) amount The amount of receivables of receivables excludes excludes GST recoverable GST recoverable from ATO. from ATO. (a) Employee benefits provisions have been recognised in the financial statements as follows: (c) Financial Financial instrument instrument disclosures disclosures (c) - Current liabilities (i) disclosures 163,936 159,052 (c) Financial (c) Financial instrument instrument disclosures Fair - Non-current liabilities (ii) 67,175 58,641 Fair Values Values Fair Values Fair Values All financial financial assets and and liabilities liabilities recognised recognised in in the the Statement Statement of of Financial Financial Position, Position, whether whether they they are are carried carried at at cost cost or or fair fair value, value, are are recognised recognised at at All assets 231,111 All financial All financial assets and a liabilities and liabilities recognised recognised in theinStatement the Financial of otherwise Financial Position, Position, whether are theycarried are carried at cost at or cost fairorvalue, fair value, are recognised are recognised at217,693 at amounts that represent reasonable approximation of fair value stated in the applicable notes. amounts thatassets represent a reasonable approximation of fairStatement valueofunless unless otherwise stated inwhether thethey applicable notes. (i) Current liabilities amounts amounts that represent that represent a reasonable a reasonable approximation approximation of fairof value fair value unlessunless otherwise otherwise statedstated in theinapplicable the applicable notes.notes. Credit Credit Risk Risk- Annual leave 44,766 46,857 Credit Credit Risk Risk The Western The The following following table details the Western Australia Australia Police Police Force's Force's maximum maximum exposure exposure to to credit credit risk risk and and the the ageing ageing analysis analysis of of financial financial assets. assets. The Western Western102,652 - table Long details servicethe leave 107,408 The following The Police following table details details the Western theexposure Western Australia Australia Policerisk Police Force's exposure exposure toperiod credit to credit risk and risk the and ageing the ageing analysis of financial ofassets financial assets. assets. The Western TheThe Western Australia Force's maximum to at the end of reporting is carrying amount of financial shown below. Australia Police Force's maximum exposure to credit credit risk at Force's themaximum end maximum of the the reporting period is the the carrying amount ofanalysis financial assets shown below. The - table 38-hour leave 416 368 Australia Police Police Force's Force's maximum maximum exposure exposure to credit to credit risk at risk the at end the of end the of reporting the reporting period period is the is carrying the carrying amount amount of financial of financial assets assets shown shown below. below. The The table Australia discloses the ageing of financial assets that are past due but not impaired. The table is based on information provided to senior management of the table discloses the ageing of financial assets that are past due but not impaired. The table is based on information provided to senior management of the - Special paid leave 117 233 table table discloses discloses ageing the ageing of financial of financial assetsassets that are that past aredue past but duenot but nottable impaired. Therepresentative table The table is based is based onthe information on information provided provided to senior to reporting senior management management Western Australia Force. The contractual maturity amounts in the are of undiscounted amounts at date. Western Australia Police Force. The contractual maturity amounts in impaired. the table are representative of the undiscounted amounts at reporting date. - the Police 877 of theof the 782 Western Western Australia Australia PolicePolice Force.Force. The contractual The contractual maturity maturity amounts amounts in theintable the table are representative are representative of theofundiscounted the undiscounted amounts amounts at reporting at reporting date. date. 3,023 - Purchased leave 3,029 The Australia Police Force does The Western Western does not not hold hold any any collateral collateral as as security security or or other other credit credit enhancements enhancements relating relating to to the the financial financial assets assets it it holds. holds. - Australia Deferred Police salary Force scheme 2,836 2,312 The Western The Western Australia Australia PolicePolice ForceForce does not doeshold not any holdcollateral any collateral as security as security or other or other creditcredit enhancements enhancements relating relating to thetofinancial the financial assetsassets it holds. it holds. Post-separation medical benefits 1,418 1,384 The The Western Western Australia Australia Police Police Force Force does does not not hold hold any any financial financial assets assets that that required required their their terms terms re-negotiated re-negotiated that that would would have have otherwise otherwise resulted resulted in in them them - Australia In-service medical benefits 1,754 1,441 The Western The Australia Police Police Force Force does not does hold notany holdfinancial any financial assetsassets that required that required their terms their terms re-negotiated re-negotiated that would that would have otherwise have otherwise resulted resulted in them in them being pastWestern due or impaired. impaired. being past due or Voluntary separation scheme 1,315 beingbeing past due pastor due impaired. or impaired. Total current liabilities

108

2018 2018 2018 2018$'000 2018 $'000 $'000 $'000$'000

(ii)Analysis Non-current liabilities Ageing of Financial Financial Assets Ageing Analysis of Assets Ageing Ageing Analysis Analysis of Financial of Financial Assets Assets - Long service leave - 38-hour leave - Post-separation medical benefits - In-service medical benefits

163,936

159,052

54,270

52,044 1,076 11,641 REPORT5,521 ANNUAL 2018 296 -

Past Past due due but but not not impaired impaired 968 Past due Pastbut due not but impaired not impaired

Not past past Not WESTERN AUSTRALIA POLICE FORCE | due and Not Not past duepast and not Carrying Less than than 3 to to 6 6 6 months months More than than due and due and not Carrying Less 3 6 More impaired Amount 3 months 1 year year not not Carrying Carrying Less than Less thanmonths 3 to 63 to 6 6to months 6 monthsMore1 than More than

Western Western Australia Australia PolicePolice Force.Force. The contractual The contractual maturity maturity amounts amounts in thein table the are table representative are representative of theof undiscounted the undiscounted amounts amounts at reporting at reporting date. date. The Western The Western Australia Australia PolicePolice ForceForce does not does hold notany holdcollateral any collateral as security as security or other or other creditcredit enhancements enhancements relating relating to theto financial the financial assetsassets it holds. it holds. The Western The Western Australia Australia PolicePolice ForceForce does not does hold notany holdfinancial any financial assetsassets that required that required their terms their terms re-negotiated re-negotiated that would that would have otherwise have otherwise resulted resulted in them in them beingbeing past due pastordue impaired. or impaired.

For the year ended 30 June 2018

Past due Past but due not but impaired not impaired

2017-18 2017-18

Not past Not past due and due and not not Carrying Carrying impaired impaired Amount Amount $'000$'000 $'000$'000

Cash and Cashcash and equivalents cash equivalents Restricted Restricted cash and cashcash and equivalents cash equivalents Receivables Receivables Amounts Amounts receivable receivable for services for services (ii) (ii)

19,89119,891 19,89119,891 75,19975,199 75,19975,199 7,387 7,387 5,865 5,865 522,914 522,914 522,914 522,914

401 -

625,391 625,391 623,869 623,869

401 401

Less than Less than 3 to 6 3 to 6 6 months 6 months More than More than 3 months 3 monthsmonths months to 1 year to 1 year 1 year 1 year $'000$'000 $'000$'000 $'000$'000 $'000$'000

603 603 -

88 -

430 430

603 603

401 430 430 -

2016-17 2016-17 Cash and Cashcash and equivalents cash equivalents Restricted Restricted cash and cashcash and equivalents cash equivalents Receivables Receivables Amounts Amounts receivable receivable for services for services (ii) (ii)

36,865 36,86536,865 36,865 13,88013,88013,88013,880 1,964 1,964 853 853 470,834 470,834 470,834 470,834

41 -

652 652 -

332 332 -

86 -

523,543 523,543 522,432 522,432

652 652

332 332

FINANCIAL STATEMENTS

Ageing Ageing Analysis Analysis of Financial of Financial AssetsAssets

109 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE POLICE FORCE FORCE Notes Notes to the to Financial the Financial Statements Statements for the foryear the ended year ended 30 June 30 June 2018 2018STATEMENTS NOTES TO THE FINANCIAL

FINANCIAL STATEMENTS

For the year ended 30 June 2018 Liquidity Liquidity Risk and RiskInterest and Interest Rate Exposure Rate Exposure The following The following table table discloses discloses the Western the Western Australia Australia PolicePolice Force's Force's interest interest rate exposure rate exposure and the andcontractual the contractual maturity maturity analysis analysis of financial of financial assetsassets and and financial financial liabilities. liabilities. Interest Interest Rate Risk RateExposure Risk Exposure and Maturity and Maturity Analysis Analysis of Financial of Financial Assets Assets and Financial and Financial Liabilities Liabilities

Interest Interest Rate Exposure Rate Exposure

2017-18 2017-18

Variable Variable Non- Noninterest interest Weighted Weighted average averageCarrying Carrying interest interest Nominal Nominal Amount Amount rate rate bearing bearingamount amount % % $'000$'000 $'000$'000 $'000$'000 $'000$'000

Financial Financial Assets Assets Cash and Cashcash and equivalents cash equivalents 19,89119,891 - 19,89119,891 19,89119,891 Restricted Restricted cash and cashcash and equivalents cash equivalents1.97% 1.97% 75,19975,19952,81452,81422,38522,385 75,19975,199 Receivables Receivables 7,387 7,387 - 7,387 7,387 7,387 7,387 Amounts Amounts receivable receivable for services for services (ii) (ii) 522,914 522,914 522,914 522,914 522,914 522,914 625,391 625,39152,814 52,814 572,577 572,577 625,391 625,391 Financial Financial Liabilities Liabilities Payables Payables OtherOther accrued accrued expenses expenses

Net Financial Net Financial Assets Assets (Liabilities) (Liabilities)

Maturity Maturity Dates Dates

Less than Less than 3 months 3 months More than More than 1 to 5 years 1 to 5 years 5 years 3 months 3 months to 1 year to 1 year 5 years $'000$'000 $'000$'000 $'000$'000 $'000$'000

19,89119,891 75,19975,199 7,387 7,387 2,270 2,270 17,39917,399

67,425 67,425 435,820 435,820

104,747 104,74717,399 17,399 67,425 67,425 435,820 435,820

34,844 34,844 11,738 11,738

34,844 34,84434,844 34,844 - 11,738 11,738 11,738 11,738

34,844 34,844 11,738 11,738

46,582 46,582

46,582 46,58246,582 46,582

46,582 46,582

578,809 578,80952,814 52,814 525,995 525,995 578,809 578,809

58,16558,16517,399 17,399 67,425 67,425 435,820 435,820

36,865 36,865 13,88013,880 1,964 1,964 470,834 470,834

36,865 36,86536,865 36,865 -13,88013,88013,88013,880 - 1,964 1,964 1,964 1,964 470,834 470,834 470,834 470,834

36,865 36,865 13,88013,880 1,964 1,964 - 6,5306,530 28,800 28,800 435,504 435,504

523,543 523,543

523,543 523,543 523,543 523,543

52,709 52,709 6,5306,530 28,800 28,800435,504 435,504

11,29811,298 11,49611,496

- 11,29811,298 11,29811,298 - 11,49611,496 11,49611,496

22,794 22,794

22,794 22,79422,794 22,794AUSTRALIA 22,794 22,794 WESTERN POLICE FORCE

500,749 500,749

2016-17 2016-17 Financial Financial Assets Assets Cash and Cashcash and equivalents cash equivalents Restricted Restricted cash and cashcash and equivalents cash equivalents Receivables Receivables Amounts Amounts receivable receivable for services for services (ii) (ii)

110

Financial Financial Liabilities Liabilities Payables Payables OtherOther accrued accrued expenses expenses

Net Financial Net Financial Assets Assets (Liabilities) (Liabilities)

500,749 - 500,749 500,749 500,749

11,29811,298 11,49611,496

-REPORT - 2018 | ANNUAL

29,915 29,915 6,5306,530 28,800 28,800435,504 435,504

Interest Rate Sensitivity Analysis ----------WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 The following represents a summary of the interest rate sensitivity of the Western Australia Police Force's financial assets and liabilities at the end of Interest Rate table Sensitivity Analysis The reporting following period table represents a summary the interest rate sensitivity of the Western Australia Police financial assets andinliabilities at the isend of the on the surplus for theofperiod and equity for a 0.25% change in interest rates. It isForce's assumed that the change interest rates held the reporting period on surplusperiod. for the period and equity for a 0.25% change in interest rates. It is assumed that the change in interest rates is held constant throughout thethe reporting

FINANCIAL STATEMENTS

for the year endedexpenses 30 June 2018 Other accrued 11,738 --34,844 11,73834,844 11,738 11,738 Payables Payables Payables 34,844 34,844 34,844 34,844 --34,844 34,844 34,844 34,844 34,844 34,844 34,844 34,844 34,844 34,844 ---------Payables Other OtherOther Other accrued accrued accrued accrued expenses expenses expenses expenses 11,738 11,73811,738 11,738 --- 11,738 11,73811,738 11,738 11,738 11,73811,738 11,738 11,738 11,73811,738 11,738 ------46,582 46,582 46,582 46,582 2016-17 2016-17 Risk and Interest Rate Exposure Liquidity Liquidity Risk table and Interest Rate 46,582 46,582 46,582 46,582 46,582 -46,582 46,582 46,582 46,582 46,582 46,582 46,582 46,582 46,582 46,582 46,582 -- analysis ---- assets --and -The following discloses theExposure Western Australia Police Force's-- interest rate exposure and the contractual maturity of financial Financial Assets Financial Assets Net Assets (Liabilities) 578,809 58,165 17,399 67,425 assets 435,820 The Financial following table discloses the Western Australia 578,809 Police Force's52,814 interest 525,995 rate exposure and the contractual maturity analysis of financial and financial liabilities. Cash and 36,865 36,865 36,865 Cashcash and equivalents cash equivalents 36,865 36,86536,865 36,865 36,865 financial liabilities. Net Net Financial Financial Net Net Financial Financial Assets Assets Assets Assets (Liabilities) (Liabilities) (Liabilities) (Liabilities) 578,809 578,809 578,809 578,80952,814 52,814 52,814 52,814 525,995 525,995 525,995 525,995 578,809 578,809 578,809 578,809 58,165 58,165 58,165 58,16517,399 17,399 17,399 17,399 67,425 67,425 67,425 67,425 435,820 435,820 435,820 435,820 Restricted cash and 13,880 13,880 Interest Rate Risk Exposure Analysis of Financial and Financial-Liabilities Restricted cashcash and equivalents cash equivalents 13,880 and-Maturity -13,880 13,88013,880 13,880 Assets 13,880 2016-17 Interest Rate Risk Exposure and-Maturity Analysis of Financial Assets and1,964 Financial-Liabilities Receivables 1,964 1,964 1,964 1,964 Receivables 1,964 1,964 1,964 For the year ended 30 June 2018 2016-17 2016-17 2016-17 2016-17 Amounts receivable for services (ii) (ii) 470,834 470,834 470,834 Amounts receivable for services 470,834 470,834 470,834 - 6,5306,530 28,800 28,800 435,504 435,504 Financial Assets Cash and Assets cash equivalents 36,865 Interest Rate - Exposure 36,865 36,865 36,865 - Dates Maturity Financial Financial Financial Assets Assets Financial Assets 523,543 523,543 523,543 52,709 523,543 523,543 523,543 52,709 6,5306,530 28,800 28,800435,504 435,504 Restricted cashequivalents and cash equivalents 13,880 Interest --36,865 13,88036,865 13,880 13,880 Rate Exposure Maturity Cash Cash Cash and cash cash and and equivalents cash equivalents cash equivalents 36,865 36,865 36,865 -36,865 36,865 36,865 36,865 36,865 36,865 36,865 36,865 --- Dates-----Cash and 36,865 -36,865 36,865 --Receivables 1,964 1,964 13,880 1,964 1,964 Financial Liabilities Restricted Restricted Restricted cashLiabilities cash and cashcash cash and and equivalents cash equivalents cash equivalents equivalents 13,880 13,880 13,880 ---13,880 13,880 13,880 13,880 13,880 13,880 13,880 13,880 13,880 ------Financial Restricted cash and 13,880 -13,880 13,880 ---Variable NonAmounts receivable for services (ii) 470,834 470,834 470,834 6,530 28,800 435,504 Payables 11,298 11,298 11,298 Receivables Receivables Receivables 1,964 1,964 1,964 -- 11,298 1,964interest 1,964 1,964 1,964 1,964 1,964 1,964 1,964 1,964 ---Payables 11,298 11,298 11,298 11,298 Receivables -1,964 1,964 --- than interest Weighted average 1,964 Carrying Nominal Less than 3 -months More Variable Non- 1,964 Other accrued expenses 11,496 11,496 11,496 -months -5 years -5 years Amounts Amounts Amounts Amounts receivable receivable receivable receivable for for services services for for services services (ii) (ii) Weighted (ii) (ii) 470,834 470,834 470,834 470,834 -- rate 470,834 470,834 --- 11,496 470,834 470,834 470,834 470,834 470,834 470,834 --months -- 6,530 6,530 6,530 6,530 28,800 28,800 28,800 435,504 435,504 435,504 Other accrued expenses 11,496 11,496 11,496 11,496 - 28,800 - 435,504 1 to Amount bearing amount 352,709 1 year interest average Carrying interest Nominal Less than 3to More than 523,543 523,543 523,543 6,530 28,800 435,504 2017-18 % $'000 $'000 $'000 $'000 $'000 1 to 5$'000 years rate Amount bearing amount 3 months to $'000 1 year 5$'000 years 22,794 22,794 22,794 22,794 523,543 523,543 523,543 523,543 -- $'000 523,543 523,543 -- 523,543 523,543 523,543 523,543 523,543 523,543 52,709 52,709 52,709 52,709 6,530 6,530-6,530 6,530 28,800 28,800 28,800 435,504 435,504 435,504 22,794 22,794 22,794 22,794 - 28,800 -435,504 2017-18 % $'000 $'000 $'000 $'000 $'000 $'000 $'000 Financial Liabilities Financial Assets Payables 11,298 11,298 11,298 11,298 6,5306,530- 28,800 Net Financial Assets (Liabilities) 500,749 - 500,749 500,749 29,915 Net Financial Assets (Liabilities) 500,749 -- 500,749 500,749 29,915 28,800-435,504 435,504Financial Financial Financial Financial Liabilities Liabilities Assets CashLiabilities and Liabilities cash equivalents 19,891 19,891 19,891 19,891 Other accrued expenses 11,496 11,496 11,496 11,496 Payables Payables Payables 11,29875,199 11,298 11,298 -- 11,298 11,298 11,298 11,298 11,298 11,29875,199 11,298 11,298 11,29875,199 11,298 11,298 -------Payables -52,814 11,298 ---Cash and cash 19,891 19,891 19,891 19,891 Restricted cashequivalents and cash equivalents 1.97% 11,298 22,385 The amount of expenses receivables excludes GST recoverable from the ATO receivable) The amount of expenses receivables excludes GST recoverable from the (statutory ATO receivable) Other Other Other Other accrued accrued accrued accrued expenses 11,496 11,496 11,496 -52,814 - (statutory --- 11,496 11,496 11,496 11,496 11,496 11,496 11,496 11,496 11,496 11,496 11,496 ---------Restricted cashexpenses and cash equivalents 1.97% 11,496 75,199 22,385 75,199 75,199 Receivables 7,387 7,387 11,496 7,387 7,387 22,794 22,794 22,794 22,794 Receivables 7,387 7,387 7,387 7,387 Amounts receivable for services (ii) 522,914 522,914 522,914 2,270 17,399 67,425 435,820 22,794 22,794 22,794 22,794 -22,794 -22,794 22,794 22,79422,794 22,794 22,794 22,794 22,794 22,794 22,794 22,794 --6,530 -----Net Financial Assets (Liabilities) 500,749 500,749 29,915 28,800 435,504 Interest Rate Sensitivity Analysis Amounts receivable for services 522,914 -- 500,749 522,914 522,914 2,270 17,399 67,425 435,820 Interest Rate Sensitivity Analysis(ii) 625,391 52,814 572,577 625,391 104,747 17,399 67,425 435,820 The table represents a summary of theof interest rate sensitivity of Australia PolicePolice Force's financial assets and liabilities at theat end The following table represents a summary the interest rate sensitivity of Western Australia Force's financial assets and liabilities theof435,504 end of Net following Financial Net Net Financial Financial Assets Assets Assets (Liabilities) (Liabilities) (Liabilities) 500,749 500,749 500,749 500,749 -Western - the 500,749 500,749 500,749 500,749 500,749 29,915 29,915 29,915 6,530 6,530 6,530 28,800 28,800 28,800 435,504 435,504 Net Financial Assets (Liabilities) 500,749 -- the 500,749 500,749 29,915 6,530 28,800 435,504 The reporting amount ofperiod receivables GST recoverable from ATO (statutory receivable) 625,391 572,577 625,391 104,747 17,399 67,425 the reporting period on theon surplus for the period and equity for the a 0.25% change in interest rates. It is assumed that the change in interest rates rates is heldis435,820 the theexcludes surplus for the period and equity for a52,814 0.25% change in interest rates. It is assumed that the change in interest held Financial Liabilities constant the reporting period. constant the reporting The The amount amount The Thethroughout amount amount of of throughout receivables receivables of of receivables receivables excludes excludes excludes excludes GST GSTperiod. recoverable recoverable GST GST recoverable recoverable from from from the the from ATO ATO the the (statutory ATO (statutory ATO (statutory (statutory receivable) receivable) receivable) receivable) (ii) Financial Liabilities Payables 34,844 34,844 34,844 34,844 Interest Rate Sensitivity Analysis Payables 34,844 34,844 34,844 34,844 points Other accrued expenses 11,738 11,738 11,738 -25 basis 11,738 - +25 basis - points -25 basis points +25 points basis The following table represents a summary of the interest rate sensitivity of the Western Australia Police Force's financial assets and liabilities at the end of Interest Interest Interest Interest Rate Rate Rate Sensitivity Sensitivity Rate Sensitivity Sensitivity Analysis Analysis Analysis Analysis Other accrued expenses 11,738 11,738 11,738 11,738 Carrying Carrying the reporting period on the surplus for the period and equity for a 0.25% change in interest rates. It is assumed that the change in interest rates is held 46,582 -Western 46,582 46,582 46,582 The The following following The The following following table tabletable represents table represents represents represents aa summary summary aa summary summary of of the theof of interest interest the theinterest interest rate rate sensitivity sensitivity rate rate sensitivity sensitivity of of the theof of Western the theWestern Western Australia Australia Australia Australia Police Police Police Police Force's Force's Force's Force's financial financial financial financial assets assets assets assets and and liabilities liabilities and and liabilities liabilities at at the the at at end end the the of of end end of of amount Surplus Equity Surplus Equity amount Surplus Equity Surplus Equity constant throughout the reporting period. - change 46,582 46,582 46,582 - held the the reporting reporting the the reporting reporting period period period period on on the the on on surplus surplus the the surplus surplus for for the the for for period period the the period period and and equity equity and and46,582 equity equity for for aa for 0.25% 0.25% for aa 0.25% 0.25% change change change in in interest interest in in interest interest rates. rates. rates. rates. It It is is assumed assumed ItIt is is assumed assumed that that the the that that change change the the change change in in-interest interest in in interest interest rates ratesrates rates is is held is is held held $'000$'000 $'000$'000 $'000$'000 $'000$'000 $'000$'000 constant constant constant constant throughout throughout throughout the the reporting reporting the the reporting reporting period. period. period. period. Netthroughout Financial Assets (Liabilities) 578,809 52,814 525,995 578,809 58,165 17,399 67,425 435,820 -25 basis points +25 basis points 2017-18 2017-18 Net Financial Assets (Liabilities) 578,809 52,814 525,995 578,809 58,165 17,399 67,425 435,820 Carrying -25 -25 basis basis -25 -25 basis points points basis points points +25 +25 basis basis +25 +25 basis points points basis points points Financial Assets Financial Assets 2016-17 amount Surplus Equity Surplus Equity Restricted cash and 52,814 (132) (132) (132) (132) 132 132 132 132 Carrying Carrying Carrying Carrying Restricted cashcash and equivalents cash equivalents 52,814 2016-17 $'000 $'000 $'000 $'000 $'000 amount amount amount amount Surplus Surplus Surplus Surplus Equity Equity Equity Equity Surplus Surplus Surplus Surplus Equity Equity Equity Equity Financial Assets 52,814 (132) (132) 132 132 52,814 (132) (132) 132 1322017-18 Financial Cash and Assets cash equivalents 36,865 36,865 $'000 36,865 36,865 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000$'000 $'000 $'000 $'000$'000 $'000 $'000 $'000$'000 $'000 Cash and Assets cash 36,865 36,865 36,865 36,865 Restricted cashequivalents and cash equivalents 13,880 13,880 13,880 13,880 Financial 2017-18 2017-18 2017-18 2017-18 Restricted cash and cash equivalents 13,880 13,880 13,880 Receivables 1,964 1,964 1,964 -25 basis13,880 1,964 Restricted cash and cash equivalents 52,814 (132) (132) 132 132 +25 basis Financial Financial Financial Financial Assets Assets Assets Assets -25 points basis points +25 points basis points Receivables 1,964 1,964 1,964 1,964Amounts receivable for services (ii) 470,834 470,834 470,834 6,53028,800435,504Restricted Restricted Restricted Restricted cash cash and cash and cashcash cash and and equivalents cash equivalents cash equivalents equivalents 52,814 52,814 52,814 52,814 (132) (132) (132) (132) (132) (132) (132) (132) 132 132 132 132 132 132 132 132 Carrying Carrying 52,814 (132) (132) 132 132 Amounts receivable for services (ii) 470,834 470,834 470,834 6,530 28,800 435,504 amount EquityEquity amount Surplus Surplus 523,543 523,543 523,543 Surplus 52,709 6,530Surplus 28,800EquityEquity 435,504 52,814 52,814 52,814 52,814 (132) (132)(132) (132) (132) (132)(132) (132) 132 132 132 132 132 132 132 132 523,543 523,543 52,709 6,530$'000$'000 28,800$'000$'000 435,504 $'000523,543 $'000$'000 $'000$'000 $'000 Financial Liabilities -25 basis points +25 basis points 2016-17 2016-17 Financial Liabilities Payables 11,298 11,298 11,298 11,298 Carrying -25 -25 basis basis -25 -25 basis points points basis points points +25 +25 basis basis +25 +25 basis points points basis points points Financial Assets Financial Assets Payables 11,298 11,298 11,298 11,298 Other accrued expenses 11,496 11,496 11,496 11,496 amount Surplus Equity Surplus Equity Restricted and -11,496-11,496Carrying Carrying Carrying Carrying Restricted cashcash and equivalents cash equivalents --Othercash accrued expenses 11,496 11,496 -$'000 $'000 $'000 -Surplus $'000 -Equity $'000 amount amount amount amount Surplus Surplus Surplus Equity Equity Equity Equity Surplus Surplus Surplus Equity Equity Equity 22,794 22,794 22,794 Surplus 22,794 2016-17 22,794 22,794 22,794 22,794 $'000 $'000$'000 $'000 $'000 $'000$'000 $'000 $'000 $'000$'000 $'000 -$'000 $'000$'000 $'000 -$'000 $'000$'000 $'000 Net Financial Assets (Liabilities) 500,749 - 500,749 500,749 29,915 6,530 28,800 435,504 Financial Assets 2016-17 2016-17 2016-17 2016-17 Net Financial Assets (Liabilities) 500,749 - 500,749 500,749 29,915 6,530 28,800 435,504 Restricted cash and cash equivalents Financial Financial Financial Financial Assets Assets Assets Assets The amount of receivables excludes GST recoverable from the ATO (statutory receivable) Restricted Restricted Restricted Restricted cash cash and cash and cash cash and and equivalents cash equivalents cash equivalents equivalents --------------The amount of cash receivables excludes GST recoverable from the ATO (statutory receivable)--

111

WESTERN AUSTRALIA POLICE FORCE Notes toAUSTRALIA the AUSTRALIA Financial Statements WESTERN WESTERN POLICE POLICE FORCE FORCE for thethe year ended 30Statements JuneStatements 2018STATEMENTS Notes Notes to to the Financial NOTES TOFinancial THE FINANCIAL For the 30 2018 for for the the foryear year theyear ended ended yearended ended 30 30 June June 30June June 2018 2018 2018 2018 $'000 2018 2018 2018 $'000 $'000$'000

FINANCIAL STATEMENTS

3.2 Provisions

112

Provisions comprise the following items: 8.2 8.2 Contingent Contingent 8.2 Contingent liabilities liabilities liabilities (i) Current liabilities Unsettled Unsettled Unsettled legal legal claims legal claims claims (a) Employee benefits provision The The value value The reported value reported reported represents represents represents the the maximum maximum the maximum obligation obligation obligation potentially potentially potentially payable payable payable for for the the for claims claims the claims on on hand hand on at hand at 30 30 June at June 30 June (b) Other provisions 2018. 2018. 2018. Total current liabilities Contaminated Contaminated Contaminated sites sites sites (ii) Non-current liabilities benefits Under Under(a) Under the theEmployee Contaminated Contaminated the Contaminated Sites Sitesprovision Act Act Sites2003, 2003, Act 2003, the the Western Western the Western Australia Australia Australia Police PolicePolice Force ForceForce is is required required is required to to report report to report known known known and and and (b) Other provisions suspected suspected contaminated contaminated sites sites the the Department of of Environment and and Conversation (DEC). (DEC). In In accordance suspected contaminated sites to to thetoDepartment Department of Environment Environment and Conversation Conversation (DEC). In accordance accordance with withAct, the DEC Act, classifies DEC classifies these sites sites onbasis the basis of theto risk human to human health, health, the the environment and with the the Act, DEC classifies thesethese sites on on the the basis of the theofrisk risk to human health, the environment environment and and Total non-current liabilities environmental environmental values. values. Where Where sites sites are classified as as 'contaminated -- remediation - remediation required' required' or or 'possibly environmental values. Where sites are are classified classified as 'contaminated 'contaminated remediation required' or 'possibly 'possibly contaminated contaminated -- investigation - investigation required', required', the the Western Australia Australia Police Force may may aa have liability a liability in in respect of of contaminated investigation required', the Western Western Australia PolicePolice ForceForce may have have liability in respect respect of Total provisions investigation investigation or or remediation expenses. expenses. investigation or remediation remediation expenses. The The Western The Western Australia Australia Australia Police Police Police Force ForceForce has has previously previously has previously reported reported reported 55insuspected suspected suspected contaminated contaminated contaminated sites sites to to sites DEC. DEC. to Three DEC. ThreeThree of of of (a)Western Employee benefits provisions have been recognised the5 financial statements as follows: these thesethese sites sites have sites have been have been been 'remediated 'remediated 'remediated for for restricted restricted for restricted use' use' and and use' the the andremaining remaining the remaining 22 sites sites 2 are sites are classified classified are classified 'possibly 'possibly 'possibly - Current liabilities (i) contaminated contaminated contaminated -- investigation investigation - investigation required'. required'. required'. The The Western Western The Western Australia Australia Australia Police PolicePolice Force ForceForce is is unable unable is unable to to assess assess to assess the the likely likely the likely - Non-current liabilities (ii) outcome outcome outcome of of the theof investigation investigation the investigation process, process, process, and and accordingly, accordingly, and accordingly, it it is is not not it is practicable practicable not practicable to to estimate estimate to estimate the the potential potential the potential financial financial financial or or to to or identify identify to identify the the uncertainties uncertainties the uncertainties relating relating relating to to the thetoamount amount the amount or or timing timing or timing of of any any ofoutflows. outflows. any outflows. Whilst WhilstWhilst there there there is is no no is no possibility possibility possibility of of reimbursement reimbursement of reimbursement of of any anyoffuture future any future expenses expenses expenses that that may may thatbe be may incurred incurred be incurred in in the thein remediation remediation the remediation of of these these of these sites, sites, sites, (i)Western Current liabilities the the Western the Western Australia Australia Australia Police PolicePolice Force ForceForce may may apply apply may apply for for funding funding for funding from from the the from Contaminated Contaminated the Contaminated Sites Sites Management Sites Management Management Account Account Account to to undertake undertake to- undertake further further further investigative investigative investigative work work or work or to to meet meet or to remediation meet remediation remediation costs costs costs that that may may thatbe be may required. required. be required. Annual leave

2017 $'000 2017 2017 2017 $'000 $'000$'000

163,936 300 300 300 280

159,052 2,445 2,4452,445 122

164,216

159,174

67,175 921

58,641 43

68,096

58,684

232,312

217,858

163,936 67,175

159,052 58,641

231,111

217,693

44,766 46,857 - Long service leave 107,408 102,652 Buildings - 38-hour leave 416 368 Special paid leave 117 233 The Western Australia Police Force is reviewing all of its buildings to determine whether any flammable 8.3 8.3 Fair Fair 8.3value value Fair value measurements measurements measurements - has been used in construction. The Western Australia Police Force is currently unable to assess 877 782 cladding - measured Purchased leave 3,029 Assets Assets Assets measured measured at at fair fairat value: value: fair value: Level Level 11 Level Level 1 Level 2 2 2 Level LevelLevel 33 Fair Fair 3 Value Value Fair 3,023 Value the likely outcome of this review, and accordingly, the potential cost of remediation work cannot be Level Deferred salary scheme 2,836At 2,312 At end end Atof of end of reliably- estimated. - Post-separation medical benefits 1,418 period 1,384 period period - In-service medical benefits 1,754 1,441 2018 2018 2018 $'000 $'000$'000$'000 $'000$'000 $'000 $'000$'000 $'000 $'000$'000 - Voluntary separation scheme 1,315 ----Non-current Non-current Non-current assets assetsassets classified classified classified as as held held asfor for held sale sale for--sale Note Note - 6.3 Note 6.3 6.3 Total current liabilities 163,936 159,052 Land Land Land -- Note Note - 5.1 Note 5.1 5.1 -53,870 -53,870 53,870 141,868 141,868 141,868 195,738 195,738 195,738 Buildings Buildings Buildings -- Note Note - 5.1 Note 5.1 5.1 -24,944 -24,944 24,944 530,974 530,974 530,974 555,918 555,918 555,918 (ii) Non-current liabilities --78,814 78,814 78,814 672,842 672,842 672,842 751,656 751,656 751,656 - Long service leave 54,270 52,044 - 38-hour leave 968 1,076 2017 2017 2017 - Post-separation medical benefits 11,641 5,521 - In-service medical benefits 296 -----Non-current Non-current Non-current assets assetsassets classified classified classified as as held held asfor for held sale sale for--sale Note Note - 6.3 Note 6.3 6.3 non-current 67,175 218,303 58,641 Land Land Total Land -- Note Note - 5.1 Note 5.1 5.1 liabilities -64,594 -64,594 64,594 153,709 153,709 153,709 218,303 218,303 Buildings Buildings Buildings -- Note Note - 5.1 Note 5.1 5.1 -25,304 -25,304 25,304 520,983 520,983 520,983 546,287 546,287 546,287 Annual leave

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 --

Annual leave liabilities including leave loading have been classified as current as there is no unconditional

89,898 -89,898 89,898 674,692 674,692 674,692764,590 764,590 764,590

FINANCIAL STATEMENTS

investigation or- remediation expenses. contaminated contaminated investigation - investigation required'. Western The Western Australia Police Force issites unable isare unable to assess to assess the likely the sites, likely thesepossibility sites have been 'remediated for restricted use'Australia and the remaining 2Force classified 'possibly of reimbursement ofrequired'. anyThe future expenses that may bePolice incurred in the remediation of these these these sites have sites been have been 'remediated 'remediated for restricted for restricted use' and use' the and remaining the remaining sites 2 estimate are sites classified are classified 'possibly The Western The Western Australia Australia Police Police Force Force has previously has previously reported 5 it suspected 5 suspected contaminated sites to sites DEC. to'possibly Three DEC. Three of of outcome outcome of the of the investigation process, process, and accordingly, and accordingly, itreported is not is practicable not practicable to2contaminated estimate to the potential the potential financial financial contaminated -investigation investigation required'. The Western Australia Police Force is unable to assess the likely the Western Australia Police Force may apply for funding from the Contaminated Sites Management Account The Western Australia Police Force has previously suspected contaminated sites to to DEC. Three of likely contaminated contaminated -to investigation -the investigation required'. required'. The Western The Western Australia Australia Police Police Force is unable unable to assess assess the likely these these sites sites have been been 'remediated 'remediated for restricted for restricted use' and use' the and remaining the remaining 2Force sites 2 isare sites classified are classified 'possibly 'possibly orundertake to or identify identify uncertainties the uncertainties relating relating to the toamount amount or timing or timing of to any of outflows. any outflows. Whilst Whilst there there isthe no is no outcome of have the investigation process, and accordingly, itthe is 5not practicable estimate the potential financial to further investigative work or toreported meet remediation costs that may be required. these sites have been 'remediated for restricted use' remaining 2Force classified 'possibly outcome outcome of the investigation process, and accordingly, and accordingly, it and ismay not itthe is practicable not practicable estimate to estimate the potential the financial financial contaminated contaminated -investigation investigation -the investigation The Western The Western Australia Australia Police Police Force issites unable isare unable to assess topotential assess the likely likely possibility possibility ofthe reimbursement of reimbursement ofrequired'. anyprocess, ofrequired'. future any future expenses expenses that that be may incurred be incurred inany the in remediation the remediation of these of these sites, sites, or of to identify uncertainties relating to the amount or timing ofto outflows. Whilst there isthe no contaminated investigation required'. The Western Australia Police Force is unable to assess the likely or to or identify to identify the uncertainties the uncertainties relating relating to the to amount the amount or timing or timing of any of outflows. any outflows. Whilst Whilst there there is no is no outcome outcome of the of investigation the investigation process, process, and accordingly, and accordingly, it is not it is practicable not practicable to estimate to estimate the potential the potential financial financial the Western the Western Australia Australia Police Police Force Force may apply may apply for funding for funding from the from Contaminated the Contaminated Sites Management Sites Management Account Account possibility of reimbursement of any future expenses that may be incurred in the remediation of these sites, outcome of investigation process, and accordingly, itthe is not practicable to estimate the potential financial possibility possibility ofthe reimbursement ofidentify reimbursement of any offuture any future expenses expenses that may that be may incurred be incurred in the in remediation the remediation ofWhilst these of these sites, orundertake to or identify to the uncertainties the uncertainties relating relating toto the toamount amount or timing or timing ofmay any of outflows. any outflows. Whilst there there is no sites, is no to to further further investigative investigative work or work to meet or remediation meet remediation costs costs that that be may required. be required. theundertake Western Australia Police Force may apply for funding from the Contaminated Sites Management Account 8.3 Fair value measurements or to identify the uncertainties relating to the amount or timing of any outflows. Whilst there is no sites, the Western the Western Australia Australia Police Police Force Force may apply may apply for funding for funding from the from Contaminated the Contaminated Sites Management Sites Management Account Account possibility possibility of reimbursement of reimbursement of any of future any future expenses expenses that may that be may incurred be incurred in the in remediation the remediation of these of these sites, to undertake further investigative work or to meet remediation costs that may be required. possibility ofAustralia reimbursement of any future expenses may the be incurred in the remediation of these sites, to to further further investigative investigative work or work to meet or remediation meet remediation costs costs that may that be may required. be required. theundertake Western theundertake Western Australia Police Police Force Force may apply may apply forto funding forthat funding from from Contaminated the Contaminated Sites Management Sites Management Account Account Assets measured at fair2018 value: Level 1 Level 2 Level 3 Fair Value For to the year ended 30further June the Western Australia Police Force work may apply forto funding from the Contaminated Sites Management undertake to undertake further investigative investigative or work to meet or meet remediation remediation costs costs that may thatbe may required. be required. Account At end of 8.3 to Fair 8.3 value Fair value measurements measurements undertake further investigative work or to meet remediation costs that may be required. period 8.3 Fair value measurements Assets Assets measured at measurements fairat value: fair value: Level Level 1$'000 Level 1 Level 2$'000 2 Level Level 3$'000 Fair 3 Value Fair $'000 Value 8.3 Fair 8.3 value Fairmeasured value measurements 2018 At end Atofend of Assets measured at measurements fair value: Level 1 Level 2 Level 3 Fair Value 8.3 Fair 8.3 value Fair value measurements -Level -2 Level Level -3 period Non-current assets Assets Assets measured measured at fair at value: fairclassified value: as held for sale - Note 6.3 Level Level 1 1 Level 2 3 Fair Value Fairof Value period 8.3 Fair value measurements At end Land Note 5.1 53,870 141,868 195,738 At end At of end of Assets Assets measured measured at fairatvalue: fair value: Level Level 1$'000 Level 1$'000 Level 2$'000 2 Level Level 3$'000 Fair 3 period Value Fair $'000 Value 2018 2018 $'000 $'000 $'000 Buildingsat-fair Note 5.1 -Level24,944 530,974 Assets measured value: Level 1 2 Level 3 Fair Value period Atperiod end At555,918 of end of 2018 $'000 $'000 $'000 $'000 -$'000 - $'000 -$'000 - $'000 -$'000 -At $'000 -$'000 Non-current Non-current assetsassets classified classified as held asfor held sale for-sale Note - 6.3 Note 6.3 end of 2018 2018 $'000 period period -53,870 78,814 672,842 751,656 Land Land - Note - 5.1 Note 5.1 -53,870 141,868 195,738 -$'000 141,868 -$'000 195,738 -$'000 Non-current period 2018 2018 assets classified as held for sale - Note 6.3 $'000 $'000 $'000 $'000 $'000 ----53,870 - 530,974 - 555,918 Non-current assets assets classified as held asfor held sale for-sale Note - 6.3 Note 6.3 Buildings Buildings - Note Note 5.1classified 24,944 24,944 530,974 555,918 Land Non-current - Note 5.1- 5.1 141,868 195,738 2018 $'000 $'000 $'000 $'000 Land Land Note 5.1 Note 5.1 53,870 53,870 141,868 141,868 195,738 195,738 Non-current Non-current assets5.1 assets classified classified as held asfor held sale for-sale Note - 6.3 Note 6.3 Buildings Note 24,944 530,974 555,918 2017-- Note 78,814 78,814 672,842 672,842 751,656 751,656 Non-current classified as held for sale - Note 6.3 Buildings - 5.1 Note 5.1 --24,944 --53,870 24,944 530,974 530,974 555,918 555,918 Land Buildings Land - Note - assets 5.1 Note 5.1 53,870 141,868 141,868 195,738 195,738 78,814 672,842 Land - Note 5.1- 5.1 --141,868 195,738 Buildings Buildings - Note Note 5.1classified as held for sale - Note 6.3 24,944 24,944- 530,974 530,974- 751,656 555,918 555,918-53,870 Non-current assets --24,944 78,81478,814 672,842 672,842 751,656 751,656 Buildings Note 5.1 530,974 64,594 153,709 555,918 218,303 2017 Land 2017 - Note 5.1 -78,81478,814 672,842 672,842 751,656 751,656 Buildings - Note 5.1 -78,814 25,304 672,842 520,983 751,656 546,287 2017 Non-current Non-current assetsassets classified classified as held asfor held sale for-sale Note - 6.3 Note 6.3 2017 2017 89,898 674,692 764,590 Land Land Note 5.1 Note 5.1 64,594 64,594 153,709 153,709 218,303 218,303 Non-current 2017 2017 assets classified as held for sale - Note 6.3 ---25,304 - 520,983 - 546,287 Non-current assets assets classified as held asfor held sale for-sale Note - 6.3 Note 6.3 Buildings Buildings - Note Note 5.1classified -64,594 25,304 520,983 546,287 Land Non-current - Note 5.1- 5.1 153,709 218,303 2017 Land Land Note 5.1 Note 5.1 64,594 64,594 153,709 153,709 218,303 218,303 Non-current Non-current assets assets classified classified as held as for held sale for sale Note 6.3 Note 6.3 Buildings - Note 5.1 25,304 520,983 546,287 There were no-transfers Levels 1, 2 -orNote 3 during 89,898 89,898 674,692 674,692 764,590 764,590 Non-current assets classified as held for sale 6.3 the period. Buildings - -Note 5.1 Note 5.1 between --25,304 -64,594 25,304 520,983 520,983 546,287 546,287 Land Buildings Land - Note 5.1 Note 5.1 64,594 153,709 153,709 218,303 218,303 89,898 Land - Note 5.1- 5.1 --64,594 153,709 218,303 Buildings Buildings - Note Note 5.1 -25,304 25,304 674,692 520,983 520,983 764,590 546,287 546,287 -89,898 -25,304 89,898674,692 674,692764,590 764,590 Valuation to derive Level 2 fair values Buildings - techniques Note 5.1 520,983 546,287 ThereThere were no were transfers no transfers between between LevelsLevels 1, 2 or 1,32during or 3 during the period. the period. 89,898 - using 89,898 674,692 674,692 764,590 764,590 Level 2 fair values of non-current assets held for sale, land and buildings accommodation) are derived the market approach. Market 89,898 674,692 764,590 There were no transfers between Levels 1, 2 or 3 during the period. r square metre. There There weretechniques no were transfers no transfers Levels 1, 2 or 1,32during or 3 during the period. the period. Valuation Valuation techniques tobetween derive tobetween derive Level Level 2Levels fair 2 values fair values There There were no were transfers no transfers between between Levels Levels 1, 2 or 1, 3 2 during or 3 during the period. the period. Valuation techniques to of derive Level 2 fair values Level Level 2 fair 2values fair values of to non-current non-current assets held held sale, forthe land sale, and landbuildings and buildings accommodation) accommodation) are derived are derived using using the market the market approach. approach. Market Market ThereValuation were no transfers between Levels 1,assets 22 orfair 3for during period. Valuation techniques techniques derive to derive Level Level 2 fair values values r square r square metre. metre. Level 2 fair values of non-current assets held for sale, land and buildings (office accommodation) are derived using the market approach. Market evidence of 2 fair values of to non-current assets held forunobservable sale, land and buildings accommodation) are derived using the market approach. Market Fair value measurements using significant inputs (Level 3) Valuation Valuation techniques derive to derive Level Level 2 fair 2values fair values Level Level 2 fairtechniques 2values fair values of non-current of non-current assets assets held for held sale, for land sale, and landbuildings and buildings accommodation) accommodation) are derived are derived usingper using thesquare market the metre. market approach. approach. Market Market sales prices of comparable land and buildings (office accommodation) in close proximity is used to determine price r square metre. Valuation techniques to derive Level 2 fair values r square r approach. square metre. metre. Land Buildings Level Level 2 fair 2values fair values of non-current of non-current assetsassets held for held sale, for land sale, and landbuildings and buildings accommodation) accommodation) are derived are derived using using the market the market approach. Market Market Level 2 fair values of non-current assets held for sale, land and buildings accommodation) are derived using the marketr approach. Market 2018 $'000 $'000 square r square metre. metre. Fair value Fair value measurements measurements using using significant significant unobservable unobservable inputsinputs (Level(Level 3) 3) r square metre. Fair valueFair measurements significant unobservable inputs (Level 3) value at startusing of period 153,709 520,983 Land Land Buildings Buildings Fair value Fair value measurements measurements using using significant significant unobservable unobservable inputsinputs (Level(Level 3) 3) - $'000$'000 219 2018 Additions 2018 $'000 $'000 Land Buildings Fair value FairRevaluation value measurements measurements using using significant significant unobservable unobservable inputs inputs (Level (Level 3) 3) Income increments/decrements recognised in Other Comprehensive (11,681) (9,381) Land Land Buildings Buildings 2018 $'000 $'000 FairFair valueTransfers measurements using significant unobservable inputs (Level 3) Fair value at start at of start period of period 153,709 153,709- 520,983 520,983 to/from Level 2 2018value 2018 $'000 $'000 $'000 Land$'000 LandBuildings Buildings Additions Additions -Buildings 219 219 Fair value at start of period 153,709 520,983 Transfers between asset classes 35,346 Land 2018value 2018value $'000 $'000 $'000 $'000 Fair Fair at increments/decrements start atof start period of period 153,709 153,709 520,983 Revaluation Revaluation increments/decrements recognised recognised in Other in Other Comprehensive Comprehensive Income Income (11,681) (11,681) (9,381) (9,381) Additions - (160) 520,983 219 Disposals (228) 2018 $'000 $'000 Additions Additions 219 Fair value Fair value at increments/decrements start at of start period of 153,709 153,709 520,983 Transfers Transfers to/from to/from Level Level 2 period 2 - 219Revaluation recognised in Other Comprehensive Income (11,681) (9,381) Depreciation expense - 520,983 (15,965) Fair value atincrements/decrements start of period 153,709 Revaluation Revaluation increments/decrements recognised recognised in Other in Other Comprehensive Comprehensive Income Income (11,681) (11,681) (9,381) (9,381) Additions Additions - 520,983 219 Transfers Transfers between between asset classes classes -35,346 35,346 Transfers to/from Level 2asset - 219 Additions 219 Transfers Transfers to/from to/from Level Level 2 2 -(9,381) Fair value at end of period 141,868 530,974 Revaluation Revaluation increments/decrements increments/decrements recognised recognised in Other in Other Comprehensive Comprehensive Income Income (11,681) (11,681) (9,381) Disposals Disposals (160) (160) (228) (228)Transfers between asset classes 35,346 Revaluation increments/decrements (11,681) (9,381) Transfers Transfers between between asset asset 2classesrecognised in Other Comprehensive Income -- (15,965) 35,346 35,346 Transfers to/from to/from Level Level 2classes Depreciation Depreciation expense expense (15,965) Disposals (160) (228) Totalto/from gains orLevel losses for the period included in profit or loss, under 'Other Gains' Transfers - (228) Disposals Disposals (160)---(160)- (15,965) (228)35,346 Transfers Transfers between between asset2asset classes classes 35,346 Depreciation expense Fair value Fair between value at expense endatof end period ofclasses period 141,868 141,868 530,974 Transfers asset 35,346 Depreciation Depreciation expense -- (160)-530,974 (15,965) (15,965) Disposals Disposals (160) (228) (228) Change in unrealised gains or losses for the period included in profit or loss for assets held at the end of the Disposals (160) (228) Fair value at end of period 141,868 530,974 Depreciation Depreciation expense expense - (15,965) (15,965)reporting period Total gains Totalvalue gains orend losses or losses forof the for period the period included included in profit in profit or loss, orunder loss, under 'Other'Other Gains'Gains' Fair value Fair at at ofend period period 141,868 141,868 530,974 530,974 Depreciation expense (15,965) Totalvalue gainsvalue losses forof the period included in profit or loss, under 'Other Gains' Fair Fair atorend atofend period period 141,868 141,868530,974 530,974 Change Change in unrealised unrealised gains gains or losses losses for the for period period included profit in profit or loss orfor loss assets for assets held at held theat end theofend theof the Total gains Total gains or in losses or losses for thefor period theor period included included inthe profit inincluded profit or loss, orin under loss, under 'Other 'Other Gains' Gains' Fair value 141,868 530,974 2017 at end of period reporting reporting period Change inperiod unrealised gains or losses for the period profit or loss for assets Total Total gains gains or losses or losses for the for period the period included included in profit inincluded profit or loss, orin under loss, under 'Other 'Other Gains' Gains' held at the end of the Change Change in value unrealised unrealised gains gains orperiod losses or included losses for thefor period period included included inunder profit in'Other profit or lossor for loss assets for assets held atheld theat end theofend theof the Fair at start of period 508,421 Total gains or in losses for the inthe profit or loss, Gains' -161,110 reporting period WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 -reporting reporting Change Change inperiod unrealised inperiod unrealised gains gains or losses or losses for thefor period the period included included in profit in profit or lossorfor loss assets for assets held at held theat end theofend theof the Additions 32017 2017 Change inperiod unrealised gains or losses for therecognised period included in profit or loss for assets held at the end of the reporting reporting period Revaluation increments/decrements in Other Comprehensive Income (9,157) (7,276) 2017

113

There were noto/from transfers Levels 1, 2 or 3 during the period. Transfers Transfers to/from LevelLevel 2 between 2 Transfers Transfers between between asset asset classes classes Valuation techniques to derive Level 2 fair values Disposals Disposals Depreciation Depreciation expense Level 2 fair expense values of non-current assets held for sale, land and buildings Fair value Fair value at end atof end period of period

NOTES TO THE FINANCIAL STATEMENTS

- 35,346 35,346 (160) (160) (228)(228) (15,965) (15,965) accommodation) are derived using the market approach. Market r square metre. 141,868 141,868 530,974 530,974

FINANCIAL STATEMENTS

Total Total gainsgains or losses or losses for the forperiod the period included included in profit in profit or loss, or under loss, under 'Other'Other Gains'Gains' For the year ended 30 June 2018 Fair value measurements using significant unobservable inputs (Level 3) Change Change in unrealised in unrealised gainsgains or losses or losses for the forperiod the period included included in profit in profit or loss orfor loss assets for assets held at held theatend theof end theof the reporting reporting period period ! 2018

Fair value at start of period 2017 2017 Additions Fair value Fair value at start at of start period of period Revaluation increments/decrements recognised in Other Comprehensive Income Additions Additions Transfers to/from Level 2 Revaluation Revaluation increments/decrements increments/decrements recognised recognised in Other in Other Comprehensive Comprehensive Income Income Transfers between asset classes Transfers Transfers to/from to/from LevelLevel 2 2 Disposals WESTERN AUSTRALIA POLICE Transfers Transfers between between asset asset classes classes FORCE Depreciation expensePOLICE FORCE WESTERN AUSTRALIA Disposals Disposals Notes to the Financial Statements Depreciation Depreciation expense Fair value at expense end of period Notes to the Financial Statements

for the year ended 30 June 2018 Fair value Fair at end ator of end period of period for the year ended 30 June 2018 Totalvalue gains losses for the period included in profit or loss, under 'Other Gains'

- Land $'000 153,709 161,110161,110 (11,681) 3 3 (9,157) (9,157) (160) 5,116 5,116 (3,363) (3,363) 141,868

Buildings $'000 520,983 219 508,421 508,421 (9,381) (7,276) (7,276) 35,346 (228) 35,362 35,362 (15,965) (254)(254) (15,270) (15,270) 530,974

153,709 153,709 520,983 520,983

Change in unrealised gains or losses for the period included in profit or loss for assets held at the end of the Valuation processes period Valuationreporting processes There were no changes in valuation techniques during the period. There were no changes in valuation techniques during the period. Transfers 2017 in and out of a fair value level are recognised on the date of the event or change in circumstances that caused the transfer. Transfers are Transfers limited in and to outassets of a fair value level are recognised on the date of the or change in circumstances causedofthe transfer. Transfers are generally classified as non-current assets held for saleevent as Treasurer's Instructions require that valuations land and buildings Fair value at startnewly of period 161,110 to be 508,421 generally limited toLevel assets newly classified as non-current assets held for sale ason Treasurer's Instructions require valuations of land and buildings to be categorised within 3 where the valuations utilise significant Level 3 inputs a recurring basis. Additions 3 categorised within Level 3 where the valuations utilise significant Level 3 inputs on a recurring basis. Revaluation increments/decrements recognised in Other Comprehensive Income (9,157) (7,276) Transfers to/from Level 2 Land (Level 3 fair values) Transfers between asset classes 5,116 35,362 Land (Level 3 fair values) (3,363) Fair valueDisposals for restricted use land is based on market value using market evidence of sales of comparable land that is unrestricted less restoration costs to (254) Fair value for use and landmarketable is based oncondition market value market evidence of sales of comparable landcost that as is unrestricted costs to (15,270) expense return theDepreciation siterestricted to a vacant (lowusing restricted use land). The estimate of restoration provided byless the restoration Western Australian return the site to a vacant and marketable condition (low restricted use land). The estimate of restoration cost as provided by the Western Australian Land Information Authority (Valuations and Property Analytics) represents a significant Level 3 input, with higher restoration costs correlating with lower Fair at of period and Property Analytics) represents a significant Level 3 input, with higher restoration costs correlating 153,709 Land Information Authority (Valuations with lower520,983 estimated fair value values ofend land. estimated fair values of land. Buildings (Level 3 fair values) Buildings (Level 3 fair values) Fair value for existing use specialised building assets is determined by reference to the cost of replacing the remaining future economic benefits Fair value in forthe existing usedepreciated specialised replacement building assets is Depreciated determined replacement by reference cost to the costcurrent of replacing the remaining future benefits embodied asset, ie: cost. is the replacement cost of an asseteconomic less accumulated embodied in calculated the asset, ie: Depreciated cost is theeconomic current replacement cost of an asset lessasset. accumulated depreciation ondepreciated the basis of replacement such cost to cost. reflect the alreadyreplacement consumed or expired benefit, or obsolescence of the Current depreciation calculated on the basis of such to cost reflect the already consumed cost or expired economic benefit, or obsolescence of the replacement cost is determined by reference theto market observable replacement of a substitute asset of comparable utility and theasset. grossCurrent project replacement cost is determined by reference to the market observable replacement cost of a substitute asset of comparable utility and the gross project size specifications. size specifications. Valuation using depreciated replacement cost utilises the significant Level 3 input, consumed economic benefit/obsolescence of asset which is Valuation using depreciated replacement utilises Authority the significant Level and 3 input, consumed economic benefit/obsolescence ofsensitive asset which is determined by the Western Australian Land cost Information (Valuations Property Analytics). The fair value measurement is to the determined by the Western Australian Land Authority (Valuations and Property Analytics). Thefair fairvalues value of measurement estimate of consumption/obsolescence, withInformation higher values of the estimate correlating with lower estimated buildings. is sensitive to the estimate of consumption/obsolescence, with higher values of the estimate correlating with lower estimated fair values of buildings.

114

Significant Level 3 inputs used by the Western Australia Police Force are derived and evaluated as follows: Significant Level 3 inputs used by the Western2 Australia Police Force are derived and evaluated as follows: Historical cost per square metre floor area (m ) Historical cost per square metre floor area (m2) The costs of constructing specialised buildings with similar utility are extracted from financial records of the Western Australia Police Force, then indexed Themovements costs of constructing specialised buildings with similar utility are extracted from financial records of the Western Australia Police Force, then indexed by in CPI. by movements in CPI. WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Consumed economic benefit/obsolescence of asset Consumed economic benefit/obsolescence of asset These are estimated by the Western Australian Land Information Authority (Valuations and Property Analytics).

embodied in the asset, ie: depreciated replacement cost. Depreciated replacement cost is the current replacement cost of an asset less accumulated depreciation calculated on the basis of such cost to reflect the already consumed or expired economic benefit, or obsolescence of the asset. Current replacement cost is determined by reference to the market observable replacement cost of a substitute asset of comparable utility and the gross project size specifications. Valuation using depreciated replacement cost utilises the significant Level 3 input, consumed economic benefit/obsolescence of asset which is determined by the Western Australian Land Information Authority (Valuations and Property Analytics). The fair value measurement is sensitive to the estimate of consumption/obsolescence, with higher values of the estimate correlating with lower estimated fair values of buildings. For the year ended 30 June 2018

The costs of constructing specialised buildings with similar utility are extracted from financial records of the Western Australia Police Force, then indexed by movements in CPI. Consumed economic benefit/obsolescence of asset These are estimated by the Western Australian Land Information Authority (Valuations and Property Analytics). Selection of land with restricted utility Fair value for restricted use land is determined by comparison with market evidence for land with low level utility. Relevant comparators of land with low level utility are selected by the Western Australian Land Information Authority (Valuations and Property Analytics). Information about significant unobservable inputs (Level 3) in fair value measurements

Description and fair value as at Description and fair value as at 30 Valuation 30 June 2018 ($'000) Valuation technique(s) June 2018 ($'000) technique(s) Unobservable inputs Land $141,868 approach Land $141868 Market Market approach Selection of land with similar approximate Buildings $530,974 Depreciated Replacement Cost utility. Buildings $530974

Description and fair value as at 30 June 2017 ($'000) Land $153,709 Buildings $520,983

Unobservable inputs Selection of land with similar approximate utility. Consumed economic benefit/obsolescence of asset.

Historical cost of building per square metre floor area. Consumed economic benefit/obsolescence of asset. Valuation technique(s) Unobservable inputs Historical cost of Market approach Selection of land with similar approximate utility. building per square Depreciated Replacement Cost Consumed economic benefit/obsolescence of asset. metre floor area.

Depreciated Replacement Cost

FINANCIAL STATEMENTS

Significant Level 3 inputs used by the Western Australia Police Force are derived and evaluated as follows: Historical cost per square metre floor area (m2)

Historical cost of building per square metre floor area. Description and fair value as at 30 Valuation Reconciliations of the opening and closing balances are provided in Note 5.1. June 2017 ($'000) technique(s) Unobservable inputs Land $153709 Market approach Selection of land with similar approximate Basis of Valuation utility. In the absence of market based evidence, due to the specialised nature of some non-financial assets, these assets are valued at Level 3 of the fair value Buildings $520983 Depreciated Consumed hierarchy on an existing use basis. The existing use basis recognises thateconomic restrictions or limitations have been placed on their use and disposal when they Replacement Cost benefit/obsolescence are not determined to be surplus to requirements. These restrictions are imposed by virtue of the assets being held to deliver a specific community service and the Western Australia Police Forceâ&#x20AC;&#x2122;s enabling legislation.of asset. Historical cost of building per square metre floor area. Reconciliations of the opening and closing balances are provided in Note 5.1. Basis of Valuation

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

In the absence of market based evidence, due to the specialised nature of some non-financial assets, these assets are valued at Level 3 of the fair value hierarchy on an existing use basis. The existing use basis recognises that restrictions or limitations have been placed on their use and disposal when they

115

WESTERN AUSTRALIA POLICE FORCE Notes to the Financial Statements

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 June 2018

For the year ended 30 June 2018

FINANCIAL STATEMENTS

OTHER DISCLOSURES 9. OTHER DISCLOSURES This note disclosures required byby accounting standards or other pronouncements for for the understanding of this financial report. note includes includesadditional additionalmaterial material disclosures required accounting standards or other pronouncements the understanding of this financial report. Notes 9.1 9.2 9.3 9.4 9.5 9.6 9.7 9.8 9.9 9.10 9.11 9.12

Events occurring after the end of the reporting period Initial application of an Australian Accounting Standard Future impact of Australian Accounting Standards not yet operative Key management personnel Related parties Affiliated bodies Remuneration of auditors Equity Supplementary financial information Explanatory statement Administered disclsoures Special purpose accounts

9.1 Events occurring after the end of the reporting period The Western Australia Police Force is currently offering voluntary severances to non-operational police officers. $1.3 million of voluntary severances have been recognised to 30 June 2018 and it is anticipated that a further 140 officers. will accept a severance in 2018-19 at an estimated cost of $18.5 million. 9.2 Initial application of an Australian Accounting Standard The Western Australia Police Force cannot early adopt an Australian Accounting Standard unless specifically permitted by Treasurer’s Instruction (TI) 1101 ‘Application of Australian Accounting Standards and Other Pronouncements’. There has been no early adoption of Australian Accounting Standards that have been issued or amended (but not operative) by the Western Australia Police Force for the annual reporting period ended 30 June 2018. 9.3 Future impact of Australian Accounting Standards not yet operative Where applicable, the Western Australia Police Force plans to apply the following Australian Accounting Standards from their application date. Operative for reporting periods beginning on/after

116

AASB 16

Leases

WESTERN POLICE FORCE This Standard introduces a single lessee accounting model and requiresAUSTRALIA a lessee to recognise assets and liabilties for all leases with a term of more than 12 months, unless the underlying asset is of low value.

1 January 2019

| ANNUAL REPORT 2018

1101 ‘Application 1101 ‘Application of Australian of Australian Accounting Accounting Standards Standards and and Other Other Pronouncements’. Pronouncements’. There There has been has been no early no early adoption adoption of Australian of Australian Accounting Accounting Standards Standards that that havehave beenbeen issued issued or amended or amended (but (but not operative) not operative) by the byWestern the Western Australia Australia Police Police Force Force for the for annual the annual reporting reporting period period ended ended 30 30 JuneJune 2018.2018. 9.3 Future 9.3 Future impact impact of Australian of Australian Accounting Accounting Standards Standards not yet notoperative yet operative Where Where applicable, applicable, the Western the Western Australia Australia Police Police Force Force plansplans to apply to apply the following the following Australian Australian Accounting Accounting Standards Standards fromfrom theirtheir application application date.date. For the year ended 30 June 2018

AASB AASB 16 16

Leases Leases

1 January 1 January 20192019

This This Standard Standard introduces introduces a single a single lessee lessee accounting accounting model model and and requires requires a lessee a lessee to recognise to recognise assets assets and liabilties and liabilties for all for leases all leases with with a term a term of more of more than than 12 months, 12 months, unless unless the underlying the underlying assetasset is of is low of value. low value. Whilst Whilst the impact the impact of AASB of AASB 16 has 16 not has yet not been yet been fully fully quantified, quantified, the Western the Western Australia Australia Police Police Force Force currently currently has commitments has commitments $513,159,000 $513,159,000 worth worth of non-cancellable of non-cancellable operating operating leases leases which which will be will mostly be mostly brought brought ontoonto the Statement the Statement of Financial of Financial Position. Position. Interest Interest and and amortisation amortisation expense expense will increase will increase and lease and lease rental rental expense expense will decrease. will decrease.

The Western The Western Australia Australia Police Police Force Force has determined has determined that that therethere is noisorno minimal or minimal financial financial impact impact of the offollowing the following Standards: Standards: Operative Operative for reporting for reporting periods periods beginning beginning on/after on/after AASB AASB 15 15

Revenues Revenues fromfrom Contracts Contracts with with Customers Customers

1 January 1 January 20192019

This This Standard Standard establishes establishes the principles the principles that that the Western the Western Australia Australia Police Police Force Force shall shall applyapply to to report report information information about about the nature, the nature, amount, amount, timing timing and uncertainty and uncertainty of revenue of revenue and and cashcash flowsflows arising arising fromfrom a contract a contract with with a customer. a customer.

FINANCIAL STATEMENTS

Operative Operative for reporting for reporting periods periods beginning beginning on/after on/after

The Western The Western Australia Australia Police Police Force's Force's income income is principally is principally derived derived fromfrom appropriations appropriations which which will will be measured be measured under under AASB AASB 10581058 and and will be willunaffected be unaffected by this by this change. change. In broad In broad terms, terms, it is it is anticipated anticipated that that the terms the terms and and conditions conditions attached attached to revenues to revenues will defer will defer revenue revenue recognition recognition until until performance performance obligations obligations havehave beenbeen discharged. discharged. Whilst Whilst the impact the impact of AASB of AASB 15 has 15 not has yet not yet beenbeen fully fully quantified, quantified, Western Western Australia Australia Police Police Force Force anticipates anticipates that that the application the application of the of the Standard Standard will not willmaterially not materially impact impact on revenue on revenue recognition. recognition.

AASB AASB 10581058

Income Income of Not-for-Profit of Not-for-Profit Entities Entities

1 January 1 January 20192019

This This Standard Standard clarifies clarifies and simplifies and simplifies the income the income recognition recognition requirements requirements that that applyapply to not-forto not-forprofitprofit (NFP) (NFP) entities, entities, moremore closely closely reflecting reflecting the economic the economic reality reality of NFP of NFP entity entity transactions transactions that that are not are contracts not contracts with with customers. customers. Timing Timing of income of income recognition recognition is dependent is dependent on whether on whether suchsuch a a transaction transaction givesgives rise to rise a liability to a liability or other or other performance performance obligation obligation (a promise (a promise to transfer to transfer a good a good or service), or service), or a or contribution a contribution by owners, by owners, related related to an toasset an asset (such(such as cash as cash or another or another asset) asset) received received by anby entity. an entity. The Western The Western Australia Australia Police Police Force Force anticipates anticipates that that the application the application will not will not materially materially impact impact on revenue on revenue recognition. recognition.

117

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 AASB AASB 2016-8 2016-8

Amendments Amendments to Australian to Australian Accounting Accounting Standards Standards - Australian - Australian Implementation Implementation Guidance Guidance for Notfor Not-

1 January 1 January 20192019

NOTES TO THE

The Western The Western Australia Australia PolicePolice Force's Force's income income is principally is principally derived derived from from appropriations appropriations whichwhich will will be measured be measured underunder AASBAASB 1058 1058 and will and be willunaffected be unaffected by this by change. this change. In broad In broad terms, terms, it is it is anticipated anticipated that the thatterms the terms and conditions and conditions attached attached to revenues to revenues will defer will defer revenue revenue recognition recognition until performance until performance obligations obligations have have been been discharged. discharged. Whilst Whilst the impact the impact of AASB of AASB 15 has15not hasyet not yet been been fully fully quantified, quantified, Western Western Australia Australia PolicePolice ForceForce anticipates anticipates that that the application the application of the of the Standard Standard will not willmaterially not materially impact impact on revenue on revenue recognition. recognition. FINANCIAL STATEMENTS

For the year ended 30 June 2018

FINANCIAL STATEMENTS

AASBAASB 1058 1058

Income Income of Not-for-Profit of Not-for-Profit Entities Entities

1 January 1 January 2019 2019

This Standard This Standard clarifies clarifies and simplifies and simplifies the income the income recognition requirements requirements that apply that apply to not-forto not-for! recognition profitprofit (NFP)(NFP) entities, entities, moremore closely closely reflecting reflecting the economic the economic reality reality of NFP of entity NFP entity transactions transactions that that are not arecontracts not contracts with customers. with customers. Timing Timing of income of income recognition recognition is dependent is dependent on whether on whether such such a a transaction transaction givesgives rise to rise a liability to a liability or other or other performance performance obligation obligation (a promise (a promise to transfer to transfer a good a good or service), or service), or a contribution or a contribution by owners, by owners, related related to antoasset an asset (such(such as cash as cash or another or another asset)asset) received received by anby entity. an entity. The Western The Western Australia Australia PolicePolice ForceForce anticipates anticipates that the thatapplication the application will not will not materially materially impact impact on revenue on revenue recognition. recognition.

WESTERN AUSTRALIA POLICE FORCE

Notes to the Financial AASB AASB 2016-8 2016-8 Statements Amendments Amendments to Australian to Australian Accounting Accounting Standards Standards - Australian - Australian Implementation Implementation Guidance Guidance for Notfor Not-

This Standard inserts Australian requirements and authoritative implementation guidance for notand AASB 15. This guidance assists not-for-profit entities in applying those Standards to particular transactions and other events. There is no financial Notes Notes to the to the Financial Financial Statements Statements impact.

WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE POLICE FORCE FORCE for-profit entities into AASB 9 for the for year the year ended ended 30 June 30 June 20182018

The Western The Western Australia Australia Police Police Force Force has not has yet notdetermined yet determined the application the application or the orpotential the potential impact impact of the offollowing the following Standards: Standards: Operative Operative for reporting for reporting periods periods beginning beginning on/after on/after AASB AASB 9 9

Financial Financial Instruments Instruments

1 January 1 January 20192019

AASB AASB 10591059

Service Service Concession Concession Arrangements: Arrangements: Grantors Grantors

1 January 1 January 20192019

AASB AASB 2010-7 2010-7

Amendments Amendments to Australian to Australian Accounting Accounting Standards Standards arising arising fromfrom AASB AASB 9 (December 9 (December 2010) 2010) [AASB [AASB 1, 3, 4, 1, 3, 5, 4, 7, 5, 101, 7,102, 101, 108, 102, 112, 108,118, 112,120, 118, 121, 120,127, 121, 128, 127, 131, 128,132, 131, 136, 132, 137, 136, 139, 137, 1023, 139, 1023, & 1038 & 1038 and and Interpretation Interpretation 2, 5, 2, 10,5,12, 10,1912, & 19 127] & 127]

1 January 1 January 20192019

AASB AASB 2014-1 2014-1

Amendments Amendments to Australian to Australian Accounting Accounting Standards Standards

1 January 1 January 20182018

AASB AASB 2014-5 2014-5

Amendments Amendments to Australian to Australian Accounting Accounting Standards Standards arising arising fromfrom AASB AASB 15 15

1 January 1 January 20182018

AASB AASB 2014-7 2014-7

Amendments Amendments to Australian to Australian Accounting Accounting Standards Standards arising arising fromfrom AASB AASB 9 (December 9 (December 2014) 2014)

1 January 1 January 20182018

AASB AASB 2015-8 2015-8

118

1 January 1 January 2019 2019

for-Profit for-Profit Entities Entities for the year ended 30 June 2018

1 January 1 January 20182018

AASB AASB 2016-3 2016-3

Amendments Amendments to Australian to Australian Accounting Accounting Standards Standards – Clarifications – Clarifications to AASB to AASB 15 15

1 January 1 January 20182018

AASB AASB 2016-7 2016-7

Amendments Amendments to Australian to Australian Accounting Accounting Standards Standards – Deferral – Deferral of AASB of AASB 15 for15Not-for-Profit for Not-for-Profit Entities Entities

1 January 1 January 20182018

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

AASBAASB 2014-12014-1

1, 3, 4,1,5,3,7,4,101, 5, 7, 102, 101,108, 102,112, 108, 118, 112, 120, 118,121, 120, 127, 121,128, 127,131, 128, 132, 131,136, 132,137, 136,139, 137,1023, 139, 1023, & 1038 & and 1038 and Amendments Amendments to Australian Australian Standardsarising arisingfrom fromAASB AASB99(December (December2010) 2010)[AASB [AASB Interpretation Interpretation 2,to5, 10, 2, 12, 5, 10, 19 Accounting 12, &Accounting 127] 19 & 127] Standards 1, 1,3,3,4,4,5,5,7,7,101, 101,102, 102,108, 108,112, 112,118, 118,120, 120,121, 121,127, 127,128, 128,131, 131,132, 132,136, 136,137, 137,139, 139,1023, 1023,&&1038 1038and and Interpretation Interpretation 2,2,5, 5,10, 10,12, 12,1919Accounting &&127] 127] Amendments Amendments to Australian to Australian Accounting Standards Standards

AASB AASB 2014-5 2014-5 AASB 2014-1 2014-1

Amendments Amendments totoAustralian to Australian Accounting Accounting Standards Standards arising arising from AASB from AASB 15 15 Amendments Australian Accounting Standards

1 1January 1 January 2018 January 20182018

AASB AASB 2014-7 2014-7 AASB 2014-5 2014-5

Amendments Amendments totoAustralian to Australian Accounting Accounting Standards Standards arising arising from from AASB 9 (December 9 (December 2014)2014) Amendments Australian Accounting Standards arising fromAASB AASB 1515

1 1January 1 January 2018 January 20182018

1 1January January2019 2019 1 January 1 January 2018 2018

For AASB the year ended 30 June 2018 AASB 2015-8 2015-8 AASB 2014-7 2014-7 Amendments Amendments totoAustralian AustralianAccounting AccountingStandards Standardsarising arisingfrom fromAASB AASB99(December (December2014) 2014)

1 1January 1 January 2018 January 20182018

AASB AASB 2016-3 2016-3 AASB 2015-8 2015-8

Amendments Amendments to Australian to Australian Accounting Accounting Standards Standards – Clarifications – Clarifications to AASB to AASB 15 15

1 1January 1 January 2018 January 20182018

AASB 2016-7 AASB 2016-7 AASB AASB 2016-3 2016-3

Amendments to Accounting Standards – of AASB 15 for15 Not-for-Profit Entities Amendments to Australian Accounting Standards – Deferral of AASB 15 Entities Amendments Amendments totoAustralian Australian Australian Accounting Accounting Standards Standards – –Deferral Clarifications Clarifications to toAASB AASB 15for Not-for-Profit

11 1January 2018 1 January January January 2018 20182018

AASB AASB2016-7 2016-7

Amendments AmendmentstotoAustralian AustralianAccounting AccountingStandards Standards– –Deferral DeferralofofAASB AASB1515for forNot-for-Profit Not-for-ProfitEntities Entities

1 1January January2018 2018

9.4 Key 9.4 management Key management personnel personnel The Western Australia Australia PolicePolice ForceForce has determined has determined that key thatmanagement key management personnel personnel include include Cabinet Cabinet Ministers Ministers and senior and senior of theofWestern the Western 9.4 9.4The Key KeyWestern management management personnel personnel Australia PolicePolice Force.Force. However, the Western Australia PolicePolice ForceForce is notisobligated to reimburse for the compensation of Ministers and therefore no no Australia However, the Western Australia not obligated to reimburse for the compensation of Ministers and therefore The TheWestern Western Australia Australia Police Police Force Force has has determined determined that that key key management management personnel personnel include include Cabinet Cabinet Ministers Ministers and and senior senior ofofthe theWestern Western disclosure disclosure is required. is required. The disclosures The disclosures in relation in relation to Ministers' to Ministers' compensation compensation may be may found be found in the in Annual the Annual Report Report on State on State Finances. Finances. Australia AustraliaPolice PoliceForce. Force.However, However,the theWestern WesternAustralia AustraliaPolice PoliceForce Forceisisnot notobligated obligatedtotoreimburse reimbursefor forthe thecompensation compensationofofMinisters Ministersand andtherefore thereforeno no disclosure disclosureisisrequired. required.The Thedisclosures disclosuresininrelation relationtotoMinisters' Ministers'compensation compensationmay maybe befound foundininthe theAnnual AnnualReport Reporton onState StateFinances. Finances. SeniorSenior of theofWestern the Western Australia Australia PolicePolice ForceForce comprise comprise the Corporate the Corporate BoardBoard including including the Commissioner the Commissioner of Police, of Police, Deputy Deputy Commissioner Commissioner Operations, Deputy Commissioner Specialist Services and the Executive Director. Operations, Deputy Commissioner Specialist Services and the Executive Director. Senior Senior ofofthe theWestern WesternAustralia AustraliaPolice PoliceForce Forcecomprise comprisethe theCorporate CorporateBoard Boardincluding includingthe theCommissioner CommissionerofofPolice, Police,Deputy DeputyCommissioner Commissioner ! Operations, Operations,Deputy DeputyCommissioner CommissionerSpecialist SpecialistServices Servicesand andthe theExecutive ExecutiveDirector. Director. ng bands: ng bands: $ $ 50,001 50,001 - 60,000 - 60,000 $$ - 100,000 90,001 90,001 - 100,000 50,001 50,001 60,000 60,000 210,001 220,000 210,001 - 220,000 90,001 90,001 - --100,000 100,000 330,001 330,001 340,000 - 340,000 210,001 210,001 -POLICE 220,000 WESTERN AUSTRALIA FORCE 350,001 350,001 --220,000 360,000 - 360,000 330,001 330,001 -- -340,000 340,000 360,001 360,001 370,000 - 370,000 Notes to the Financial Statements 350,001 350,001 360,000 360,000 370,001 370,001 -- -380,000 - 380,000 360,001 360,001 370,000 370,000 380,001 390,000 380,001 - 390,000 for the year ended 30 June 2018 370,001 370,001 -- -380,000 380,000 440,001 440,001 450,000 - 450,000 380,001 380,001 -- -390,000 390,000 450,001 450,001 460,000 - 460,000 440,001 440,001- -450,000 450,000 3.2 Provisions 450,001 450,001- -460,000 460,000 Provisions comprise the following Short-term employee benefits Short-term employee benefits items: Post-employment Post-employment benefits benefits (i) Current liabilities Short-term Short-term employee employee benefits benefits Other Other long-term long-term benefits benefits (a) Employee benefits provision Post-employment Post-employmentbenefits benefits (b) Other provisions Other Otherlong-term long-termbenefits benefits Total current liabilities

2018 2018 2017 2017 1 1 2018 2018 2017 2017 1 1 1 1 11 -1 11 1 -1 1 1 11 1 -- 1 -1 1 -1 1 -1 -1 1 1 -1 -1 1 1 -1 1 -1 1 -- 11 1 1 11 -6 6 5 5 -11 66

ng ngbands: bands:

2018 2018 $'000$'000 2018 2018 1,172 1,172 $'000 $'000 183 183 1,172 1,172 172 172 163,936 183 183 280 172 1721,527 1,527 164,216 1,527 1,527

(i)(ii) (i) Non-current liabilities (ii) (ii) rs. rs. (a) Employee benefits provision 67,175 (i) (i) (b) Other provisions 921 9.5 (ii) Related 9.5 Related parties parties (ii) rs. rs. Total non-current liabilities The Western The Western Australia Australia Police Police ForceForce is a wholly-owned is a wholly-owned publicpublic sectorsector entityentity that isthat controlled is controlled by theby State the State of Western of Western Australia. Australia. 68,096 9.5 9.5Related Relatedparties parties Related Related parties parties of theof Western the Western Australia Police Police ForceForce include: include: The The Western Western Australia Australia Police Police Force Force isAustralia isa awholly-owned wholly-owned public public sector sectorentity entitythat thatisiscontrolled controlledby bythe theState StateofofWestern WesternAustralia. Australia. Total provisions 232,312 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 all Ministers and close family members, and their controlled or jointly controlled entities; - parties all Ministers and closeAustralia family members, and include: their controlled or jointly controlled entities; Related Related parties ofofthe theWestern Western Australia Police PoliceForce Force include: benefits provisions have been recognised in the financial statements as follows: -(a) Employee -

FINANCIAL STATEMENTS

AASB AASB2010-7 2010-7

2017 2017 $'000$'000 2017 2017 1,242 1,242 $'000 $'000 209 209 1,242 1,242 194 194 159,052 209 209 122 194 194 1,645 1,645 159,174 1,645 1,645 58,641 43 58,684 217,858

119

Short-term employee benefits Post-employment benefits Other long-term benefits

1,172 183 172

1,242 209 194

1,527

1,645

NOTES TO THE FINANCIAL STATEMENTS (i)

For (ii) the year ended 30 June 2018

rs.

FINANCIAL STATEMENTS

9.5 Related parties The Western Australia Police Force is a wholly-owned public sector entity that is controlled by the State of Western Australia. Related parties of the Western Australia Police Force include: -

all Ministers and close family members, and their controlled or jointly controlled entities;

other departments and statutory authorities, including their related bodies, that are included in the whole of government consolidated statements;

associates and joint ventures of an entity that are included in the whole of government consolidated financial statements; and

the Government Employees Superannuation Board (GESB).

Significant transactions with Government-related entities Significant transactions include: -

Service appropriation (Note 4.1)

Capital appropriation (Note 9.8)

Royalties for Regions Funds (Notes 4.5 & 9.8)

Department of the Attorney General - Criminal Property Confiscation Account (Note 4.2)

Department of Transport - Special Series Plate Funds (Note 4.9)

Department of Finance, Landgate and the Department of Transport (Note 4.4)

WESTERN AUSTRALIA POLICE FORCE -

Superannuation payments to GESB (Note 3.1)

Regional employee housing payments to the Department of Housing (Note 3.1)

Insurance premium payments to Riskcover (Notes 3.1 & 3.3)

Vehicle lease payments to Department of Finance (Note 3.3)

Building lease payments to the Department of Finance (Note 3.4)

Chemical analysis payments to the Chemistry Centre (Note 3.3)

Forensic biology testing payments to the Department of Health (Note 3.3)

Electricity payments to Western Power, Synergy and Horizon Power (Note 3.4)

Water payments to the Water Corporation (Note 3.4)

Notes to the Financial Statements for the year ended 30 June 2018

120

Grant payments to Main Roads WA, Department of Transport, Department of Education, Department of Health, and the Mental Health Commission (Note 3.5)

Outside of general citizen transactions, the Western Australia Police Force had no other related party transactions with key management personnel or their close family members or their controlled or jointly controlled entities. WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 2018 2017 $'000 $'000

for the foryear the ended year ended 30 June 30 June 2018 2018 - Building lease payments to the Department of Finance (Note 3.4) ----For the --

Chemical analysis payments to Chemistry (Note ! Vehicle - Vehicle lease lease payments payments to Department tothe Department of Finance ofCentre Finance (Note (Note 3.3)3.3) 3.3) Forensic biology testing payments toDepartment the Department of Health (Note Building - Building lease lease payments payments to theto Department the of Finance of Finance (Note (Note 3.4) 3.4)3.3) Electricity payments to payments Western Power, and Horizon Power Chemical - Chemical analysis analysis payments to the to Chemistry the Synergy Chemistry Centre Centre (Note (Note 3.3) 3.3)(Note 3.4) Water payments to the Water Corporation (Note 3.4) Forensic - Forensic biology biology testing testing payments payments to theto Department the Department of Health of Health (Note(Note 3.3) 3.3) year ended 30 June 2018 Electricity - Electricity payments payments to Western to Western Power, Power, Synergy Synergy and Horizon and Horizon PowerPower (Note(Note 3.4) 3.4)

payments to Roads WA, Corporation Department of Transport, Department of Education, Department of -- Grant WESTERN AUSTRALIA POLICE FORCE Water - Water payments payments toMain theto Water the Water Corporation (Note(Note 3.4) 3.4) general citizen transactions, Western Australia PoliceDepartment Force had no related party transactions payments payments to Main to Roads Main Roads WA,the Department WA, Department of Transport, of Transport, Department of other Education, of Education, Department Department of of with key management personnel or - Grant - ofGrant forOutside the year ended 30 June 2018 theirHealth, closeHealth, family members or their controlled or(Note jointly controlled entities. and the and Mental the Mental Health Health Commission Commission (Note 3.5) 3.5)

2018 2017 $'000 $'000 Outside Outside of general of general citizen citizen transactions, transactions, the Western the Western Australia Australia Police Police Force Force had no had other no other related related party party transactions transactions with key with management key management personnel personnel or 2017 or 3.2 Provisions 2018 their close their close family family members members or their or controlled their controlled or jointly or jointly controlled controlled entities. entities. $'000 $'000 An body is one which receives more than half its funding and resources from the Western Australia 2018 2018 2017 2017 Police Force but is not subject to operational control by the Western Australia Police Force. Provisions comprise the following items: $'000$'000 $'000$'000 - Constable Care Child Safety Foundation Inc 1,229 1,086 Currentbody liabilities An(i) An body is oneiswhich one which receives receives more more than half thanits half funding its funding and resources and resources from the from Western the Western Australia Australia - Crimestoppers WA 200 202 (a) Employee benefits provision 163,936 159,052 PolicePolice ForceForce but isbut notissubject not subject to operational to operational control control by theby Western the Western Australia Australia PolicePolice Force.Force. - The Western Australian Police Historical Society Inc 37 29 122 (b) Other provisions 280 - Road Safety Council 6 1,229 Constable - Constable Care Child Care Child SafetySafety Foundation Foundation Inc Inc 1,229 1,086 1,086 Total current liabilities 164,216 159,174 - Crimestoppers - Crimestoppers WA WA 200 200 202 202 1,472 1,317 - The - Western The Western Australian Australian PolicePolice Historical Historical Society Society Inc Inc 37 37 29 29 (ii) Non-current liabilities - Road - Road SafetySafety Council Council 6 6 (a) Employee benefits provision 67,175 58,641 9.7 Remuneration of auditors (b) Other provisions 921 43 1,472 1,472 1,317 1,317 Remuneration payable to the Auditor General for the financial year is as follows: Total non-current liabilities 68,096 58,684 - Auditing the controls, financial statements and key performance indicators 210 188 9.7 Remuneration 9.7 Remuneration of accounts, auditors of auditors -Total Auditing Royalties for Regions 9 9 provisions 232,312 217,858 Remuneration Remuneration payable payable to theto Auditor the Auditor General General for the for financial the financial year isyear as follows: is as follows: 219 197 - Auditing - Auditing the accounts, the accounts, controls, controls, financial financial statements statements and key andperformance key performance indicators indicators 210 210 188 188 (a) Employee benefits provisions have been recognised in the financial statements as follows: - Auditing - Auditing Royalties Royalties for Regions for Regions 9 9 9 9 9.8 Equity - Current liabilities (i) - Non-current liabilities (ii) Equity represents the residual interest in the net assets of the Western Australia Police Force. The 9.8 Government Equity 9.8 Equity holds the equity interest in the Western Australia Police Force on behalf of the community. The (i) Current liabilities Asset Revaluation Surplus represents that portion of equity resulting from the revaluation of non-current assets. represents the residual interest the assets net assets of Western the Western Australia EquityEquity the residual interest in thein net of the Australia PolicePolice Force.Force. The The -represents Annual leave Government holds the equity interest the Western Australia on behalf the community. Government holds the equity interest in the in Western Australia PolicePolice ForceForce on behalf of theof community. The The Long service leave Contributed equity (a) Revaluation Surplus represents that portion of equity resulting the revaluation of non-current AssetAsset Revaluation Surplus represents that portion of equity resulting from from the revaluation of non-current 38-hour leave Asset revaluation surplus (b) assets. assets. - Special paid leave Accumulated surplus Contributed Contributed equityequity (a) (a) Total equity - Purchased leave AssetAsset revaluation revaluation surplus surplus (b) (b) - Deferred salary scheme Accumulated Accumulated surplus surplus - Post-separation medical benefits (a) Contributed equity - Total In-service medical benefits Total equity equity Balance- atVoluntary start of period separation scheme by Owners (a) Contributions Contributed (a) Contributed equity equity Total current liabilities Capital appropriations (i) Balance Balance at start at of start period of period Royalties for Regions Fund - Regional Infrastructure and Headworks Account (ii) Non-current liabilities Transfer of netby assets other agencies (ii) Contributions Contributions Owners byfrom Owners WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 -appropriations Long service leaveof - Transfer from the Shire Capital Capital appropriations (i) (i) Yalgoo - for 38-hour leave - Transfer from RoadFund Commission Royalties Royalties Regions for the Regions Fund -Safety Regional - Regional Infrastructure Infrastructure and Headworks and Headworks Account Account

163,936 219 219 67,175

159,052 197 197 58,641

231,111

217,693

FINANCIAL STATEMENTS

Health, and the Mental Health Commission (Note 3.5)

Notes to- the Financial Statements

44,766 46,857 107,408 102,652 787,636 708,954 314,495 416 336,588 368 117 272,637 233 262,619 877 782 787,636 787,636 708,954 708,954 1,364,7503,0291,318,179 3,023 314,495 314,495 336,588 336,588 2,836 2,312 262,619 262,619 272,637 272,637 1,418 1,384 1,7541,318,179 1,441 1,364,750 1,364,750 1,318,179 708,954 1,315 666,498 163,936 159,052 36,093 53,531 708,954 708,954 666,498 666,498 11,607 10,654 54,270 52,044 3 36,093 36,093 53,531 53,531 968 43,022 - 1,076 11,60711,607 10,65410,654

121

FINANCIAL STATEMENTS

Equity represents the residual interest in the net assets of the Western Australia Police Force. The Equity Equity represents represents the equity residual the residual interest in Western thein net theAustralia assets net assets ofPolice the ofForce Western the Western Australia Australia Police Police Force.Force. The Government holds the interest ininterest the on behalf of the community. The The Government holds holds the equity therepresents equity interest interest inthat the portion in Western the Western Australia PolicePolice Force Force onthe behalf on behalf of theof community. thenon-current community. The The Asset Government Revaluation Surplus ofAustralia equity resulting from revaluation of WESTERN AUSTRALIA POLICE FORCE Asset Asset Revaluation Revaluation Surplus Surplus represents represents that portion that portion of equity of equity resulting resulting from the from revaluation the revaluation of non-current of non-current assets. assets. assets. Notes to the Financial Statements Contributed equity (a) equity equity (a) 2018 (a) for the Contributed year Contributed ended 30 June Asset revaluation surplus (b) NOTES TO Asset THE FINANCIAL STATEMENTS Asset revaluation revaluation surplus surplus (b) (b) Accumulated surplus Accumulated Accumulated surplus surplus For the year ended 30 June 2018 equity 3.2Total Provisions Total Total equityequity (a) Contributed equity Provisions comprise the following items: (a) Contributed (a) Contributed equityequity Balance at start of period Balance at start at of start period of period (i) Balance Current liabilities Contributions by Owners (a) Employee benefits provision Contributions Contributions by Owners by(i) Owners Capital appropriations (b) Other provisions Capital Capital appropriations appropriations (i) - (i) Royalties for Regions Fund Regional Infrastructure and Headworks Account Royalties Royalties for Regions for Regions Fund Fund - Regional -agencies Regional Infrastructure Infrastructure and Headworks and Headworks Account Account Total current liabilities Transfer of net assets from other (ii) Transfer Transfer of net of assets net from from other agencies agencies (ii) (ii) - Transfer from theassets Shireother of Yalgoo Non-current liabilities --(ii)Transfer - Transfer from from Shire the of Shire Yalgoo ofCommission Yalgoo Transfer from the the Road Safety (a) Employee benefits provision - Transfer - Transfer from the from Road the Road Safety Safety Commission Commission Other provisions Total (b) contributions by owners Total Total contributions contributions by owners by owners Total non-current liabilities Distributions to owners Distributions Distributions owners to to owners Transfer of nettoassets other agencies (ii) Total provisions Transfer Transfer ofand netbuildings of assets net assets totransferred other to other agencies agencies (ii)Department (ii) - Land to the of Lands -- Land - and Land buildings and buildings transferred transferred to theto Department the Department of Lands ofamd Lands Transfer to the Department of Biodiversity, Conservation Attractions -(a)Transfer Transfer to the to Department the Department of Biodiversity, of Biodiversity, Conservation Conservation amd Attractions amd Attractions Employee benefits provisions have been recognised in the financial statements as follows: Net assets transferred to Government (iii) Current liabilities (i)Government Net Net assets transferred transferred to Government (iii) (iii) - - assets Other transfers to to the Consolidated Account Non-current liabilities (ii) -- - Other Other transfers transfers to the to Consolidated the Consolidated Account Account Account Proceeds for disposal of assets paid to Consolidated - Proceeds - Proceeds for disposal for disposal of assets of assets paid to paid Consolidated to Consolidated Account Account Total distributions to owners Total distributions distributions to owners to owners (i) Total Current liabilities Balance at end of period - atAnnual leave Balance Balance endatofend period of period - Long service leave (i) Under TI 955 'Contributions by Owners Made to Wholly Owned Public Sector Entities' Capital 38-hour (i) appropriations Under (i)- Under TI 955 TIleave 'Contributions 955 'Contributions by Owners by Owners Made to Wholly to Wholly Owned Public SectorSector Entities' Entities' Capital Capital have been designated asMade contributions byOwned owners in Public accordance with AASB - appropriations Special paid leave appropriations have have been been designated designated as Made contributions as to contributions by owners by Public owners in Sector accordance in accordance AASBAASB Interpretation 1038 'Contributions by Owners Wholly-Owned Entities'.with with - Interpretation Interpretation 1038 'Contributions 1038 'Contributions by Owners by Owners Made Made to Wholly-Owned to Wholly-Owned PublicPublic SectorSector Entities'. Entities'. - Purchased leave (ii) Under TI 955, non-discretionary (non-reciprocal) transfers of net assets between State government Deferred salary scheme as(non-reciprocal) (ii) agencies Under (ii)- Under TI have 955, TIbeen non-discretionary 955, designated non-discretionary (non-reciprocal) transfers netofassets net assets between between State State government government contributions bytransfers owners inofaccordance with AASB Interpretation 1038, - agencies Post-separation medical benefits agencies been have designated been designated as contributions as by owners by owners in(non-reciprocal) accordance in accordance withtransfer AASB with AASB Interpretation 1038, where thehave transferee agency accounts forcontributions a non-discretionary of netInterpretation assets as a 1038, - where In-service medical benefits where the transferee the transferee agency agency accounts accounts for a non-discretionary for a non-discretionary (non-reciprocal) transfer of netto of assets net assets as a as a contribution by owners and the tranferor agency accounts for(non-reciprocal) the transfer as atransfer distribution owners. - contribution Voluntary separation contribution by owners by owners andscheme the and tranferor the tranferor agency agency accounts accounts for thefor transfer the transfer as a distribution as a distribution to owners. to owners. Total current liabilities (iii) TI 955 requires non-reciprocal transfers of net assets to Government to be accounted for as distribution (iii) TI 955 TIrequires 955 requires non-reciprocal non-reciprocal transfers transfers of netof assets net assets to Government to Government to be accounted to be accounted for asfor distribution as distribution to(iii) owners. owners. to owners. (ii)toNon-current liabilities -

122

Long service leave 38-hour leave Post-separation medical benefits In-service medical benefits

Total non-current liabilities Annual leave

787,636 708,954 787,636 787,636 708,954 708,954 314,495 336,588 314,495 314,495 336,588 336,588 262,619 272,637 262,619 262,619 272,637 272,637 1,364,750 2018 1,318,179 2017 1,364,750 1,364,7501,318,179 1,318,179 $'000 $'000 708,954 666,498 708,954 708,954 666,498 666,498 163,936 159,052 36,093 280 53,531 122 36,093 36,093 10,654 53,53153,531 11,607 11,607 11,607 10,654 10,654 164,216 159,174 3 33 43,02267,175 43,022 43,022 -58,64143 90,722 921 64,188 90,722 90,722 64,18864,188 68,096 58,684 232,312 217,858 (7,796) (21,572) (7,796) (7,796) (21,572) (21,572) (582) (582) (582) 163,936 159,052 (2,300) 67,175 (2,300) (2,300) (1,362) (160)-58,641(1,362)(1,362) (160) (160) 217,693 (12,040)231,111 (21,732) (12,040) (12,040) (21,732) (21,732) 787,636 708,954 44,766708,954 46,857 787,636 787,636 708,954 107,408 102,652 416 368 117 233 877 782 3,029 3,023 2,836 2,312 1,418 1,384 1,754 1,441 1,315 163,936

159,052

54,270 968 11,641 296

52,044 1,076 5,521 -

67,175

58,641

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

Annual leave liabilities including leave loading have been classified as current as there is no unconditional

WESTERN AUSTRALIA POLICE FORCE Notes to the Financial Statements

WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE POLICE FORCE FORCE for the year ended 30 June 2018

For the year ended 30 June 2018 3.2 Provisions

for the foryear the ended year ended 30 June 30 June 2018 2018

2018 $'000 2018 2018 $'000$'000

(b) Asset (b) Asset revaluation revaluation surplus surplus Provisions comprise the following items:

2017 $'000 2017 2017 $'000$'000

Balance at start at of start period of period (i) Balance Current liabilities (a) Employee benefits provision Net revaluation Net increments/(decrements): (b) revaluation Otherincrements/(decrements): provisions - Land - Land Total current liabilities - Buildings - Buildings

336,588 336,588 371,049 371,049 163,936 159,052 280 122 (14,981) (14,981) (10,207) (10,207) 164,216 159,174 (7,411) (7,411) (4,357) (4,357)

(ii) Non-current liabilities (a) Employee benefits provision Transfer Transfer accumulated toprovisions accumulated surplus/(deficit) surplus/(deficit) on sale onofsale previously of previously revalued revalued assetsassets (b) toOther

(22,392) (22,392) (14,564) (14,564) 67,175 58,641 299 299 (19,897) 921 (19,897) 43

Balance Balance at endatofend period of period Total non-current liabilities

314,495 314,495 336,588 336,588 68,096 58,684

Total provisions

232,312

217,858

(c) Accumulated (c) Accumulated Surplus/(Deficit) Surplus/(Deficit) (a) Employee provisions have been recognised in the financial statements as follows: Balance Balance at start at benefits of start period of period - Current liabilities (i) Result for the for period theliabilities period (ii) - Result Non-current Transfer Transfer of revalued of revalued amounts amounts of assets of assets sold sold Income Income and expense and expense recognised recognised directly directly in equity in equity (i) Current liabilities Balance of period Balance at endatofend period - Annual leave - Long service leave - 38-hour leave 9.9 Supplementary 9.9 Supplementary financial financial information information - Special paid leave (a) (a) - Purchased leave - Deferred salary scheme Post-separation medical benefits - Bad -- debts Bad debts * * In-service medical benefits - Assets - Assets written written off from off the from asset the asset register register * * - Voluntary separation scheme - Other - Other publicpublic property property ** ** Total current liabilities

272,637 272,637 244,175 244,175 163,936 (9,719) (9,719) 67,175 (299)(299) 231,111

Financial Financial Management Management Act 2006 Act 2006 related related to: to:

159,052 8,56558,641 8,565 19,89719,897 217,693

262,619 262,619 272,637 272,637 44,766 46,857 107,408 102,652 416 368 117 233 877 782 3,029 3,023 2,836 2,312 1,384 97 1,418 97 6,8026,802 1,754 1,441 144 144 1,827 1,827 1,315 49 49 39 39 163,936 159,052 290 290 8,6688,668

FINANCIAL STATEMENTS

Notes Notes to the to Financial the Financial Statements Statements

(ii) Non-current liabilities * **

Longdebts service leave Bad * - debts Bad and asset and asset register register have been have been reflected reflected withinwithin the Statement the Statement of Comprehensive of Comprehensive write-offs write-offs - Income. 38-hour leave Income. - Post-separation medical benefits off includes off includes Other ** - Other publicpublic property property written written items items of equipment of equipment not capitalised not capitalised withinwithin the asset the asset register. register. In-service medical benefits The value The value reported reported aboveabove is the is estimated the estimated written written downdown replacement replacement cost. This cost.amount This amount is notis reflected not reflected Totalwithin non-current liabilities within the Statement the Statement of Comprehensive of Comprehensive Income. Income.

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Annual leave

PublicPublic and other property, revenue and debts due todue theto State were written-off in accordance with section 48 48 and other property, revenue and debts the State were written-off in accordance with section of theof Financial the Financial Management Management Actincluding 2006 Act 2006 under under the authority the have authority of: Annual leave liabilities leave loading beenof: classified as current as there is no unconditional

54,270 968 11,641 296

52,044 1,076 5,521 -

67,175

58,641

123

9.9 Supplementary 9.9 Supplementary financial financial information information (a)

(a)

WESTERN AUSTRALIA POLICE FORCE Notes to- the Financial Statements -

Financial Financial Management Management Act 2006 Act 2006 related related to: to:

Bad debts Bad debts * NOTES TO THE* FINANCIAL STATEMENTS for the - year - ended 30 June 2018

Assets Assets written written off from off the from asset the asset register register * * For the 30 June 2018 - year - ended Other Other publicpublic property property ** **

6,8026,802

144

1,827 1,827

290 290 2018 8,6688,668 2017 $'000 $'000

3.2 Provisions

FINANCIAL STATEMENTS

97 144

Provisions comprise the following items: Bad * debts Bad debts and asset and asset register register have been have been reflected reflected withinwithin the Statement the Statement of Comprehensive of Comprehensive write-offs write-offs Income. (i)Income. Current liabilities (a) Employee benefits provision off includes off includes ** Other ** Other publicpublic property property written written items items of equipment of equipment not capitalised not capitalised withinwithin the asset the asset register. register. (b) Other provisions The value The value reported reported aboveabove is the isestimated the estimated written written downdown replacement replacement cost. This cost.amount This amount is notisreflected not reflected within within the Statement theliabilities Statement of Comprehensive of Comprehensive Income. Income. Total current *

(ii) Non-current liabilities PublicPublic andEmployee other property, revenue and debts due todue theto State were written-off in accordance with section 48 48 and other property, revenue and debts the State were written-off in accordance with section (a) benefits provision of theof Financial the Financial Management Management Act 2006 Act 2006 underunder the authority the authority of: of: (b) Other provisions (i) Bad (i) Debts Bad TotalDebts non-current liabilities The Accountable Authority The Accountable Authority Total provisions (a) Employee benefits provisions have been recognised in the financial statements as follows: (ii) Assets (ii) Assets The- Accountable The Accountable Authority Authority Current liabilities (i) Executive Council Council - Executive Non-current liabilities (ii)

(i) Current liabilities (iii) Other (iii) Other PublicPublic Property Property - Annual leave The Accountable The Accountable Authority Authority - Long service leave - 38-hour leave - Special paid leave -Public Purchased leave (b) Gifts (b) of Gifts of Public Property Property - Deferred salary scheme Gifts Gifts public of public property property provided provided by theby Western the Western Australia Australia PolicePolice ForceForce - of Post-separation medical benefits - In-service medical benefits - Voluntary separation scheme Total current liabilities

163,936 280

159,052 122

164,216

159,174

67,175 921

58,641 43

68,096 97 97

58,684 6,8026,802

232,312 97 97

217,858 6,8026,802

144 144 163,936 -67,175144 144 231,111

27 27 159,052 1,80058,641 1,800 1,827 1,827 217,693

44,766 49 49 107,408 49 416 49 117 877 3,029 2,836 247 1,418 247 1,754 1,315

46,857 39 39 102,652 39 368 39 233 782 3,023 2,312 428 1,384 428 1,441 -

163,936

159,052

54,270 968 11,641 296

52,044 1,076 5,521 -

67,175

58,641

(ii) Non-current liabilities -

124

Long service leave 38-hour leave Post-separation medical benefits In-service medical benefits

Total non-current liabilities Annual leave

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE POLICE FORCE FORCE

! !

Notes Notes toto the the Financial Financial Statements Statements forfor thethe year year ended ended 3030 June June 2018 2018 For the year ended 30 June 2018

Variance Variance Notes Notes

Original Original Budget Budget

Actual Actual

2018 2018 $'000 $'000

Variance Variance Variance Variance between between 2018 2018 between between Actual Actual budget andand 2017 2017 andand budget 2017 2017 2018 actual results results 2018 actualactual actual $'000 $'000 $'000 $'000 $'000 $'000

STATEMENT STATEMENT OFOF COMPREHENSIVE COMPREHENSIVE INCOME INCOME Expenses Expenses Employee Employee expenses expenses Supplies Supplies andand services services Depreciation Depreciation & amortisation & amortisation expense expense Accommodation Accommodation expenses expenses Grant Grant payments payments Loss Loss on on disposal disposal of non-current of non-current assets assets Other Other expenses expenses

1,068,630 1,068,630 242,604 242,604 66,398 66,398 69,724 69,724 74,308 74,308 - 6,574 6,574

1,084,106 1,084,106 217,936 217,936 57,124 57,124 61,188 61,188 71,967 71,967 114 114 12,803 12,803

1,041,500 1,041,500 222,384 222,384 56,163 56,163 57,341 57,341 13,030 13,030 112 112 5,075 5,075

15,476 15,476 (24,668) (24,668) (9,274) (9,274) (8,536) (8,536) (2,341) (2,341) 114 114 6,229 6,229

42,606 42,606 (4,448) (4,448) 961961 3,847 3,847 58,937 58,937 2 2 7,728 7,728

1,528,238 1,528,238

1,505,238 1,505,238

1,395,605 1,395,605

(23,000) (23,000)

109,633 109,633

121,950 121,950 36,593 36,593 670 670 13,058 13,058 2,500 2,500 904 904

101,214 101,214 40,211 40,211 5,721 5,721 13,709 13,709 1,463 1,463 3,099 3,099

- 33,502 33,502 2,080 2,080 12,045 12,045 - 1,987 1,987

(20,736) (20,736) 3,618 3,618 5,051 5,051 651651 (1,037) (1,037) 2,195 2,195

101,214 101,214 6,709 6,709 3,641 3,641 1,664 1,664 1,463 1,463 1,1121,112

175,675 175,675

165,417 165,417

49,614 49,614

(10,258) (10,258)

115,803 115,803

Gains Gains Gain Gain on on disposal disposal of non-current of non-current assets assets

- -

45 45

61 61

45 45

(16)(16)

Total Total Gains Gains

- -

45 45

61 61

45 45

(16) (16)

175,675 175,675

165,462 165,462

49,675 49,675

(10,213) (10,213)

115,787 115,787

1,352,563 1,352,563

1,339,776 1,339,776

1,345,930 1,345,930

(12,787) (12,787)

(6,154) (6,154)

A A

Total Total cost cost of services of services Income Income Revenue Revenue Regulatory Regulatory fines fines User User charges charges andand fees fees Commonwealth Commonwealth grants grants Contributions, Contributions, sponsorships sponsorships andand donations donations Interest Interest revenue revenue Other Other revenue revenue Total Total Revenue Revenue

Total Total Income Income other other than than Income Income from from State State Government Government NET NET COST COST OF OF SERVICES SERVICES WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Income Income from from State State Government Government

FINANCIAL STATEMENTS

9.10 9.10 Explanatory Explanatory Statement Statement

125

Total Total cost cost of services of services 1,528,238 1,528,238 1,505,238 1,505,238 1,395,605 1,395,605 (23,000) (23,000) 109,633 109,633 All All variances variances between between estimates estimates (original (original budget) budget) andand actual actual results results forfor 2018, 2018, andand between between actual actual results results forfor 2017 2017 andand 2018 2018 areare shown shown below. below. Narratives Narratives areare provided provided forfor major major variances variances forfor thethe Statement Statement of Comprehensive of Comprehensive Income, Income, Statement Statement of Financial of Financial Position Position andand Statement Statement of Cashflows of Cashflows which which areare Income Income considered considered to be those those greater greater than than 5%5% andand $25$25 million. million. Major Major variances variances forfor Administered Administered Items Items areare considered considered to be to be those those greater greater than than 5%5% andand $28$28 Revenue Revenueto be thousand. thousand. Regulatory Regulatory fines fines 121,950 121,950 101,214 101,214 - (20,736) (20,736) 101,214 101,214

User User charges charges and and fees fees NOTES TO THE FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

Commonwealth Commonwealth grants grants For the year ended sponsorships 30 sponsorships June 2018andand Contributions, Contributions, donations donations Interest Interest revenue revenue Other Other revenue revenue Total Total Revenue Revenue

Variance Variance Notes Notes

Gains Gains STATEMENT STATEMENT OFOF COMPREHENSIVE COMPREHENSIVE INCOME INCOME Gain Gain on on disposal disposal of non-current of non-current assets assets Expenses Expenses Total Total Gains Gains Employee Employee expenses expenses Supplies Supplies andother and services services Total Total Income Income other than than Income Income from from State State Government Government Depreciation Depreciation & amortisation & amortisation expense expense NET NET COST COST OFOF SERVICES SERVICES Accommodation Accommodation expenses expenses Grant Grant payments payments Income Income from from State State Government Government Loss Loss on on disposal disposal of non-current of non-current assets assets Service Service appropriation appropriation Other Other expenses expenses State State grants grants Assets Assets Total Total cost cost of transferred services of transferred services Services Services received received free-of-charge free-of-charge Royalties Royalties for for Regions Regions Fund Fund Income Income

A A C C

Total Total Revenue Revenue Total Total other other comprehensive comprehensive income income Gains Gains TOTAL TOTAL COMPREHENSIVE COMPREHENSIVE INCOME INCOME FOR FOR THE THE PERIOD PERIOD Gain Gain on on disposal disposal of non-current of non-current assets assets Total Total Gains Gains Total Total Income Income other other than than Income Income from from State State Government Government NET NET COST COST OFOF SERVICES SERVICES

126

Total Total Income Income from from State State Government Government SURPLUS/(DEFICIT) SURPLUS/(DEFICIT) FOR FOR THE THE PERIOD PERIOD

40,211 40,211 5,721 5,721 13,709 13,709 1,463 1,463 3,099 3,099 Actual Actual

2018 2018 175,675 175,675 $'000 $'000

2018 2018 165,417 165,417 $'000 $'000

Revenue Revenue Total Total Income Income from from State State Government Government Regulatory Regulatory fines fines User User charges charges and and fees fees SURPLUS/(DEFICIT) SURPLUS/(DEFICIT) FOR FOR THE THE PERIOD PERIOD Commonwealth Commonwealth grants grants Contributions, Contributions, sponsorships sponsorships andand donations donations OTHER OTHER COMPREHENSIVE COMPREHENSIVE INCOME INCOME Interest Interest revenue revenue Items Items notnot reclassified reclassified subsequently subsequently to profit to profit or loss or loss Other Other revenue revenue Changes Changes in asset in asset revaluation revaluation surplus surplus

36,593 36,593 670670 13,058 13,058 2,500 2,500 Original Original 904 904 Budget Budget

C C

45 45

33,502 33,502 2,080 2,080 12,045 12,045 - 1,987 1,987 Actual Actual

3,618 3,618 6,709 6,709 5,051 5,051 3,641 3,641 651651 1,664 1,664 Variance Variance Variance Variance (1,037) (1,037) 1,463 1,463 between between 2018 2018 between between 2,195 2,195 1,112 1,112

andand 2017 2017 budget andand budget 2017 2017 2018 actual results results 2018 actualactual actual 49,614 49,614 (10,258) (10,258) 115,803 115,803 $'000 $'000 $'000 $'000 $'000 $'000

61 61

45 45

(16)(16)

- 45 45 61 61 45 45 1,068,630 1,068,630 1,084,106 1,084,106 1,041,500 1,041,500 15,476 15,476 242,604 242,604 217,936 217,936 222,384 222,384 (24,668) 175,675 175,675 165,462 165,462 49,675 49,675 (24,668) (10,213) (10,213) 66,398 66,398 57,124 57,124 56,163 56,163 (9,274) (9,274) 1,352,563 1,352,563 1,339,776 1,345,930 (12,787) (12,787) 69,724 69,724 1,339,776 61,188 61,188 1,345,930 57,341 57,341 (8,536) (8,536) 74,308 74,308 71,967 71,967 13,030 13,030 (2,341) (2,341) - 114 114 112 112 114 114 1,336,527 1,336,527 1,309,928 1,309,928 1,308,291 1,308,291 (26,599) (26,599) 6,574 6,574 12,803 12,803 5,075 5,075 6,229 6,229 2,605 2,605 1,469 1,469 31,469 31,469 (1,136) (1,136) - - 1,505,238 521521 1,395,605 - - (23,000) 521521 1,528,238 1,528,238 1,505,238 1,395,605 (23,000) 4,264 4,264 2,688 2,688 2,553 2,553 (1,576) (1,576) 18,064 18,064 15,451 15,451 12,182 12,182 (2,613) (2,613)

(16)(16) 42,606 42,606 (4,448) (4,448) 115,787 115,787 961961 (6,154) (6,154) 3,847 3,847 58,937 58,937 2 2 1,637 1,637 7,728 7,728 (30,000) (30,000) 521521 109,633 109,633 135135 3,269 3,269

1,361,460 1,361,460 1,330,057 1,330,057 1,354,495 1,354,495 121,950 121,950 101,214 101,214 - 36,593 36,593 40,211 40,211 33,502 33,502 8,897 8,897 (9,719) (9,719) 8,565 8,565 670 670 5,721 5,721 2,080 2,080 13,058 13,058 13,709 13,709 12,045 12,045 2,500 2,500 1,463 1,463 - 904 904 3,099 3,099 1,987 1,987 - (22,392) (22,392) (14,564) (14,564)

(31,403) (31,403) (20,736) (20,736) 3,618 3,618 (18,616) (18,616) 5,051 5,051 651651 (1,037) (1,037) 2,195 2,195 (22,392) (22,392)

(24,438) (24,438) 101,214 101,214 6,709 6,709 (18,284) (18,284) 3,641 3,641 1,664 1,664 1,463 1,463 1,1121,112 (7,828) (7,828)

175,675 175,675 - -

165,417 165,417 (22,392) (22,392)

49,614 49,614 (14,564) (14,564)

(10,258) (10,258) (22,392) (22,392)

115,803 115,803 (7,828) (7,828)

8,897 8,897 - -

(32,111) (32,111) 45 45

(5,999) (5,999) 61 61

(41,008) (41,008) 45 45

(26,112) (26,112) (16)(16)

- -

45 45

61 61

45 45

(16) (16)

175,675 175,675

165,462 165,462

49,675 49,675

(10,213) (10,213)

115,787 115,787

1,352,563 1,352,563

1,339,776 1,339,776

1,345,930 1,345,930

(12,787) (12,787)

(6,154) (6,154)

1,336,527 1,336,527 2,605 2,605 - 4,264 4,264 18,064 18,064

1,309,928 1,309,928 1,469 1,469 521521 2,688 2,688 15,451 15,451

1,308,291 1,308,291 31,469 31,469 - 2,553 2,553 12,182 12,182

(26,599) (26,599) (1,136) (1,136) 521521 (1,576) (1,576) (2,613) (2,613)

1,637 1,637 (30,000) (30,000) 521521 135135 3,269 3,269

1,361,460 1,361,460

1,330,057 1,330,057

1,354,495 1,354,495

(31,403) (31,403)

(24,438) (24,438)

8,897 8,897

(9,719) (9,719)

8,565 8,565

(18,616) (18,616)

(18,284) (18,284)

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

All All variances variances between between estimates estimates (original (original budget) budget) andand actual actual results results for 2018, andand between between actual actual results results forfor 2017 2017 andand 2018 2018 areare shown shown below. below. Narratives Narratives ! for ! 2018, are are provided provided for for major major variances variances for for the the Statement Statement of Comprehensive of Comprehensive Income, Income, Statement Statement of Financial of Financial Position Position and and Statement Statement of Cashflows of Cashflows which which areare WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE POLICE FORCE FORCE considered considered to be to be those those greater greater than than 5%5% andand $25$25 million. million. Major Major variances variances forfor Administered Administered Items Items areare considered considered to be to be those those greater greater than than 5%5% andand $28$28 Notes Notes toto the the Financial Financial Statements Statements thousand. thousand.

forfor thethe year year ended ended 3030 June June 2018 2018

Variance Variance Notes Notes Variance Variance

STATEMENT STATEMENT OFOF COMPREHENSIVE COMPREHENSIVE INCOME INCOME

9.10 9.10 Explanatory Explanatory Statement Statement (Cont) (Cont) Expenses Expenses Employee Employee expenses expenses STATEMENT STATEMENT OFOF FINANCIAL FINANCIAL POSITION POSITION Supplies Supplies andand services services Depreciation Depreciation & amortisation & amortisation expense expense ASSETS ASSETS Accommodation Accommodation expenses expenses Current Current Assets Assets Grant Grant payments payments Cash Cash and and cash cash equivalents equivalents Loss Loss on on disposal disposal of non-current of non-current assets assets Restricted Restricted cash cash and and cash cash equivalents equivalents Other Other expenses expenses Receivables Receivables Amounts Amounts receivable forfor services services Total Total cost cost of services ofreceivable services Non-current Non-current assets assets classified classified as as held held forfor sale sale Inventories Inventories Income Income Other Other current current assets assets Revenue Revenue Regulatory Regulatory fines fines Total Total Current Current Assets Assets User User charges charges andand fees fees Commonwealth Commonwealth grants grants Non-Current Non-Current Assets Assets Contributions, Contributions, sponsorships sponsorships andand donations donations Restricted Restricted cash cash and and cash cash equivalents equivalents Interest Interest revenue revenue Amounts Amounts receivable receivable forfor services services Other Other revenue revenue Property, Property, plant plant and and equipment equipment Total Total Revenue Revenue Intangible Intangible assets assets

Notes Notes

A A

D D

Total Total Non-Current Non-Current Assets Assets Gains Gains Gain Gain on on disposal disposal of non-current of non-current assets assets TOTAL TOTAL ASSETS ASSETS Total Total Gains Gains LIABILITIES LIABILITIES Total Total Income Income other other than than Income Income from from State State Government Government Current Current Liabilities Liabilities NET NET COST COST OFOF SERVICES SERVICES Provisions Provisions Payables Payables Deferred Deferred revenue revenue Income Income from from State State Government Government Service Service appropriation appropriation Total Total Current Current Liabilities Liabilities State State grants grants Assets Assets transferred transferred Services Services received received free-of-charge free-of-charge Non-Current Non-Current Liabilities Liabilities Royalties Royalties for for Regions Regions Fund Fund Provisions Provisions

Deferred Deferred revenue revenue Total Total Income Income from from State State Government Government

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Total Total Non-Current Non-Current Liabilities Liabilities SURPLUS/(DEFICIT) SURPLUS/(DEFICIT) FOR FOR THE THE PERIOD PERIOD

TOTAL TOTAL LIABILITIES LIABILITIES

C C

Original Original Budget Budget Original Original

Actual Actual

2018 2018 Budget Budget $'000 $'000 2018 2018

2018 2018 Actual Actual $'000 $'000 2018 2018

$'000 $'000

Variance Variance Variance Variance Variance Variance between between 2018 2018 between between Variance Variance between between Actual Actual budget and and 2017 2017 budget andand between between 2018 2018 and and 2017 2017 2018 actual actual results results 2018 actual actual Actual Actual budget budget and and 2017 2017 actual actual $'000 $'000 $'000 $'000 $'000 $'000 2017 2017 2018 2018 actual actual results results

$'000 $'000

1,068,630 1,068,630 1,084,106 1,084,106 1,041,500 1,041,500 15,476 15,476 242,604 242,604 217,936 217,936 222,384 222,384 (24,668) (24,668) 66,398 66,398 57,124 57,124 56,163 56,163 (9,274) (9,274) 69,724 69,724 61,188 61,188 57,341 57,341 (8,536) (8,536) 74,308 74,308 71,967 71,967 13,030 13,030 (2,341) (2,341) 23,934 23,934 19,891 19,891 36,865 36,865 (4,043) (4,043) - 114 114 112 112 114 114 39,863 39,863 66,793 66,793 9,677 9,677 26,930 26,930 6,574 6,574 12,803 12,803 5,075 5,075 6,229 6,229 7,197 7,197 14,615 14,615 8,122 8,122 7,418 7,418 14,200 14,200 1,505,238 19,669 19,669 1,395,605 6,530 6,530 (23,000) 5,469 5,469 1,528,238 1,528,238 1,505,238 1,395,605 (23,000) - - - - 749 749 793 793 477 477 4444 9,322 9,322 3,663 3,663 8,903 8,903 (5,659) (5,659)

$'000 $'000

42,606 42,606 (4,448) (4,448) 961961 3,847 3,847 58,937 58,937 (16,974) (16,974) 2 2 57,116 57,116 7,728 7,728 6,493 6,493 13,139 13,139 109,633 109,633 - 316316 (5,240) (5,240)

121,950 121,950 95,265 95,265 36,593 36,593 670 670 13,058 13,058 8,406 8,406 2,500 2,500 509,502 509,502 904 904 973,546 973,546 175,675 175,675 53,669 53,669

101,214 101,214 125,424 125,424 40,211 40,211 5,721 5,721 13,709 13,709 8,406 8,406 1,463 1,463 503,245 503,245 3,099 3,099 945,746 945,746 165,417 165,417 61,176 61,176

- 70,574 70,574 33,502 33,502 2,080 2,080 12,045 12,045 4,203 4,203 - 464,304 464,304 1,987 1,987 951,138 951,138 49,614 49,614 69,014 69,014

(20,736) (20,736) 30,159 30,159 3,618 3,618 5,051 5,051 651651 - (1,037) (1,037) (6,257) (6,257) 2,195 2,195 (27,800) (27,800) (10,258) (10,258) 7,507 7,507

101,214 101,214 54,850 54,850 6,709 6,709 3,641 3,641 1,664 1,664 4,203 4,203 1,463 1,463 38,941 38,941 1,112 1,112 (5,392) (5,392) 115,803 115,803 (7,838) (7,838)

1,545,123 1,545,123

1,518,573 1,518,573

1,488,659 1,488,659

(26,550) (26,550)

29,914 29,914

- 1,640,388 1,640,388

45 45 1,643,997 1,643,997

61 61 1,559,233 1,559,233

45 45 3,609 3,609

(16) (16) 84,764 84,764

- -

45 45

61 61

45 45

(16) (16)

175,675 175,675

165,462 165,462

49,675 49,675

(10,213) (10,213)

115,787 115,787

1,352,563 1,352,563 1,339,776 1,345,930 154,813 154,813 1,339,776 164,216 164,216 1,345,930 159,174 159,174 39,056 39,056 46,582 46,582 22,794 22,794 - 25 25 402 402 1,336,527 1,336,527 1,309,928 1,309,928 1,308,291 1,308,291 193,869 193,869 210,823 210,823 182,370 182,370 2,605 2,605 1,469 1,469 31,469 31,469 - 521521 - 4,264 4,264 2,688 2,688 2,553 2,553 18,064 18,064 15,451 15,451 12,182 12,182 61,695 61,695 68,096 68,096 58,684 58,684 - 328 328 - 1,361,460 1,361,460 1,330,057 1,330,057 1,354,495 1,354,495

(12,787) (12,787) (6,154) (6,154) 9,403 9,403 5,042 5,042 7,526 7,526 23,788 23,788 (377) (377) (377) (377) (26,599) (26,599) 1,637 1,637 16,954 16,954 (30,000) 28,453 28,453 (1,136) (1,136) (30,000) 521521 521521 (1,576) (1,576) 135135 (2,613) (2,613) 3,269 3,269 6,401 6,401 9,412 9,412 328 328 328 328 (31,403) (31,403) (24,438) (24,438)

61,695 61,695 8,897 8,897

68,424 68,424 (9,719) (9,719)

58,684 58,684 8,565 8,565

6,729 6,729 (18,616) (18,616)

9,740 9,740 (18,284) (18,284)

255,564 255,564

279,247 279,247

241,054 241,054

23,683 23,683

38,193 38,193

FINANCIAL STATEMENTS

For the year ended 30 June 2018

127

9.10 9.10 Explanatory Explanatory Statement Statement Other Other current current assets assets

9,322 9,322

3,663 3,663

8,903 8,903

(5,659) (5,659)

(5,240) (5,240)

All All variances variances between between estimates estimates (original (original budget) budget) andand actual actual results results forfor 2018, 2018, andand between between actual actual results results forfor 2017 2017 andand 2018 2018 areare shown shown below. below. Narratives Narratives Total Total Current Current Assets Assets 95,265 95,265 125,424 125,424 70,574 70,574 30,159 30,159 54,850 54,850 areare provided provided forfor major major variances variances forfor thethe Statement Statement of Comprehensive of Comprehensive Income, Income, Statement Statement of Financial of Financial Position Position andand Statement Statement of Cashflows of Cashflows which which areare considered considered to be to be those those greater greater than than 5%5% andand $25$25 million. million. Major Major variances variances forfor Administered Administered Items Items areare considered considered to be to be those those greater greater than than 5%5% andand $28$28 Non-Current Non-Current Assets Assets thousand. thousand. Restricted Restricted cash cash andand cash cash equivalents equivalents 8,406 8,406 8,406 8,406 4,203 4,203 - 4,203 4,203 Amounts Amounts receivable receivable forfor services services D D 509,502 509,502 503,245 503,245 464,304 464,304 (6,257) (6,257) 38,941 38,941 For the year ended 30 June 2018 Property, Property, plant plant andand equipment equipment 973,546 973,546 945,746 945,746 951,138 951,138 (27,800) (27,800) (5,392) (5,392) Intangible Intangible assets assets 53,669 53,669 61,176 61,176 69,014 69,014 7,507 7,507 (7,838) (7,838) Variance Variance Variance Variance

NOTES TO THE FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

Original Original

Total Total Non-Current Non-Current Assets Assets TOTAL TOTAL ASSETS ASSETS

Budget Budget 1,545,123 1,545,123

Variance Variance 2018 2018 1,640,388 Notes Notes 1,640,388 $'000 $'000

2018 2018

1,643,997 1,643,997 $'000 $'000

between between 2018 2018 between between and and 2017 2017 29,914 29,914 2017 2017 2018 actual results results 2018 actualactual actual 1,559,233 1,559,233 3,609 3,609 84,764 84,764 $'000 $'000 $'000 $'000 $'000 $'000

Actual Actual budget andand budget 1,488,659 1,488,659 (26,550) (26,550)

STATEMENT STATEMENT OFOF COMPREHENSIVE COMPREHENSIVE INCOME INCOME LIABILITIES LIABILITIES

Current Current Liabilities Liabilities Expenses Expenses Provisions Provisions Employee Employee expenses expenses Payables Payables Supplies Supplies andand services services Deferred Deferred revenue revenue Depreciation Depreciation & amortisation & amortisation expense expense Accommodation Accommodation expenses expenses Total Total Current Current Liabilities Liabilities Grant Grant payments payments Loss Loss on on disposal disposal of non-current of non-current assets assets Non-Current Non-Current Liabilities Liabilities Other Other expenses expenses Provisions Provisions Deferred Deferred revenue Total Total cost cost of services ofrevenue services

Total Total Non-Current Non-Current Liabilities Liabilities Income Income Revenue Revenue TOTAL TOTAL LIABILITIES LIABILITIES Regulatory Regulatory fines fines User User charges charges andand fees fees NET NET ASSETS ASSETS Commonwealth Commonwealth grants grants Contributions, Contributions, sponsorships sponsorships andand donations donations EQUITY EQUITY Interest Interest revenue revenue Contributed Contributed equity equity Other Other revenue revenue Reserves Reserves Accumulated Accumulated surplus surplus Total Total Revenue Revenue

A A

TOTAL TOTAL EQUITY EQUITY Gains Gains TOTAL TOTAL LIABILITIES LIABILITIES AND AND EQUITY EQUITY assets Gain Gain on on disposal disposal of non-current of non-current assets Total Total Gains Gains Total Total Income Income other other than than Income Income from from State State Government Government NET NET COST COST OFOF SERVICES SERVICES

128

Actual Actual 1,518,573 1,518,573

Income Income from from State State Government Government Service Service appropriation appropriation State State grants grants Assets Assets transferred transferred Services Services received received free-of-charge free-of-charge Royalties Royalties forfor Regions Regions Fund Fund Total Total Income Income from from State State Government Government SURPLUS/(DEFICIT) SURPLUS/(DEFICIT) FOR FOR THE THE PERIOD PERIOD

C C

154,813 154,813 1,084,106 164,216 164,216 1,041,500 159,174 159,174 9,403 9,403 1,068,630 1,068,630 1,084,106 1,041,500 15,476 15,476 39,056 39,056 46,582 46,582 22,794 22,794 7,526 7,526 242,604 242,604 217,936 217,936 222,384 222,384 (24,668) (24,668) - 25 25 402 402 (377) (377) 66,398 66,398 57,124 57,124 56,163 56,163 (9,274) (9,274) 69,724 69,724 61,188 61,188 57,341 57,341 (8,536) (8,536) 193,869 193,869 210,823 210,823 182,370 182,370 16,954 16,954 74,308 74,308 71,967 71,967 13,030 13,030 (2,341) (2,341) - 114 114 112 112 114 114 6,574 6,574 12,803 12,803 5,075 5,075 6,229 6,229 61,695 61,695 68,096 68,096 58,684 58,684 6,401 6,401 - - 1,505,238 328328 1,395,605 - - (23,000) 328328 1,528,238 1,528,238 1,505,238 1,395,605 (23,000)

5,042 5,042 42,606 42,606 23,788 23,788 (4,448) (4,448) (377) (377) 961 961 3,847 3,847 28,453 28,453 58,937 58,937 2 2 7,728 7,728 9,412 9,412 328328 109,633 109,633

61,695 61,695

68,424 68,424

58,684 58,684

6,729 6,729

9,740 9,740

255,564 255,564 121,950 121,950 36,593 36,593 1,384,824 1,384,824 670 670 13,058 13,058 2,500 2,500 1,004,878 1,004,878 904 904 371,049 371,049 8,897 8,897 175,675 175,675

279,247 279,247 101,214 101,214 40,211 40,211 1,364,750 1,364,750 5,721 5,721 13,709 13,709 1,463 1,463 787,636 787,636 3,099 3,099 314,495 314,495 262,619 262,619 165,417 165,417

241,054 241,054 - 33,502 33,502 1,318,179 1,318,179 2,080 2,080 12,045 12,045 - 708,954 708,954 1,987 1,987 336,588 336,588 272,637 272,637 49,614 49,614

23,683 23,683 (20,736) (20,736) 3,618 3,618 (20,074) (20,074) 5,051 5,051 651651 (1,037) (1,037) (217,242) (217,242) 2,195 2,195 (56,554) (56,554) 253,722 253,722 (10,258) (10,258)

38,193 38,193 101,214 101,214 6,709 6,709 46,571 46,571 3,641 3,641 1,664 1,664 1,463 1,463 78,682 78,682 1,1121,112 (22,093) (22,093) (10,018) (10,018) 115,803 115,803

1,384,824 1,384,824

1,364,750 1,364,750

1,318,179 1,318,179

(20,074) (20,074)

46,571 46,571

1,640,388 1,640,388 - -

1,643,997 1,643,997 45 45

61 61

3,609 3,609 45 45

(16)0% (16)0%

- -

45 45

61 61

45 45

(16) (16)

175,675 175,675

165,462 165,462

49,675 49,675

(10,213) (10,213)

115,787 115,787

1,352,563 1,352,563

1,339,776 1,339,776

1,345,930 1,345,930

(12,787) (12,787)

(6,154) (6,154)

1,336,527 1,336,527 2,605 2,605 - 4,264 4,264 18,064 18,064

1,309,928 1,309,928 1,469 1,469 521521 2,688 2,688 15,451 15,451

1,308,291 1,308,291 31,469 31,469 - 2,553 2,553 12,182 12,182

(26,599) (26,599) (1,136) (1,136) 521521 (1,576) (1,576) (2,613) (2,613)

1,637 1,637 (30,000) (30,000) 521521 135135 3,269 3,269

1,361,460 1,361,460

1,330,057 1,330,057

1,354,495 1,354,495

(31,403) (31,403)

(24,438) (24,438)

8,897 8,897

(9,719) (9,719)

8,565 8,565

(18,616) (18,616)

(18,284) (18,284)

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

9.10 9.10 Explanatory Explanatory Statement Statement

All variances All variances between between estimates estimates (original (original budget) budget) and actual and actual results results for 2018, for 2018, and between and between actual actual results results for 2017 for 2017 and 2018 and 2018 are shown are shown below. below. Narratives Narratives WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE POLICE FORCE FORCE are provided are provided for major for major variances variances for the for Statement the Statement of Comprehensive of Comprehensive Statement Statement of Financial of Financial Position Position and Statement and Statement of Cashflows of Cashflows which which are are !Income, !Income, Notes Notes toconsidered the to the Financial Financial Statements Statements considered to be tothose be those greater greater thanthan 5% and 5% $25 and million. $25 million. Major Major variances variances for Administered for Administered Items Items are considered are considered to betothose be those greater greater thanthan 5% and 5% $28 and $28

WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE POLICE FORCE FORCE thousand. thousand. for the for year the year ended ended 30 June 30 June 20182018

Notes Notes to the to the Financial Financial Statements Statements

Variance Variance Notes Notes Notes Notes

STATEMENT OF COMPREHENSIVE OF COMPREHENSIVE INCOME INCOME 9.10 STATEMENT 9.10 Explanatory Explanatory Statement Statement (Cont) (Cont) Expenses STATEMENT STATEMENT OF CASH OF CASH FLOWS FLOWS 9.10 Expenses 9.10 Explanatory Explanatory Statement Statement (Cont) (Cont) Employee Employee expenses expenses Supplies Supplies and services and services CASH CASH FLOWS FLOWS FROM FROM STATE STATE GOVERNMENT GOVERNMENT STATEMENT STATEMENT OF CASH OF CASH FLOWS FLOWS Depreciation Depreciation & amortisation & amortisation expense expense Service Service appropriation appropriation Capital Capital appropriations appropriations Accommodation Accommodation expenses expenses CASH CASH FLOWS FLOWS FROM FROM STATE STATE GOVERNMENT GOVERNMENT Holding Holding account account drawdowns drawdowns Grant Grant payments payments Service Service appropriation appropriation Grants Grants from from State State Government Government Loss Loss on disposal on disposal of non-current of non-current assets assets Capital Capital appropriations appropriations Royalties Royalties for Regions fordrawdowns Regions FundFund Other Other expenses expenses Holding Holding account account drawdowns Non Non retained retained revenue revenue distribution distribution to owners to owners Grants Grants from from State State Government Government TotalTotal costRoyalties cost of contributions services of Capital -Fund transfer Royalties forservices Regions for Regions Fundto Consolidated Account Net cash Net cash provided provided by State by State Government Government Transfer of cash assets fromdistribution other agencies Non Non retained retained revenue revenue distribution to owners to owners Income Income Net cash Net cash provided provided by State by State Government Government Utilised Utilised as follows: as follows: Revenue Revenue Regulatory Regulatory finesfines CASH CASH FLOWS FLOWS FROM OPERATING OPERATING ACTIVITIES ACTIVITIES Utilised Utilised asUser follows: asFROM follows: User charges charges and fees and fees Payments Payments grants Commonwealth Commonwealth grants Employee Employee payments payments CASH CASH FLOWS FLOWS FROM FROM OPERATING OPERATING ACTIVITIES ACTIVITIES Contributions, Contributions, sponsorships sponsorships and donations and donations Supplies Supplies and services and services Payments Payments Interest Interest revenue revenue Accommodation Accommodation payments payments Employee Employee payments payments Other Other revenue revenue Grant Grant payments payments Supplies Supplies and services and services GST GST payments payments onpayments purchases onpayments purchases TotalTotal Revenue Revenue Accommodation Accommodation Other Other payments payments Grant Grant payments payments

Variance Variance Notes Notes

A C

C H

TotalTotal Income Income fromfrom State State Government Government CASH CASH FLOWS FLOWS FROM FROM INVESTING INVESTING ACTIVITIES ACTIVITIES WESTERN AUSTRALIA POLICE FORCE | ANNUAL Net cash Net cash provided provided by/(used by/(used in) operating in) operating activities activities REPORT 2018 SURPLUS/(DEFICIT) SURPLUS/(DEFICIT) THE THE PERIOD PERIOD Payments Payments FORFOR Purchase Purchase of non-current of non-current physical physical assets assets CASH CASH FLOWS FLOWS FROM FROM INVESTING INVESTING ACTIVITIES ACTIVITIES

Actual Actual 20182018 $'000 $'000 Actual Actual

2018 2018

$'000 $'000

Variance Variance Variance Variance between between 20182018 between between Actual Actualbudget and 2017 budget and and and 2017 Variance Variance Variance Variance 2017201720182018 actual actual results results actual actual between between 2018 2018 between between $'000 $'000budget $'000 $'000 $'000 Actual Actual and$'000 2017 budget and and and 2017 2017 20172018 2018 actual actual results results actual actual $'000 $'000 $'000 $'000 $'000 $'000

1,068,630 1,068,630 1,084,106 1,084,106 1,041,500 1,041,500 15,476 15,476 42,606 42,606 242,604 242,604 217,936 217,936 222,384 222,384 (24,668) (24,668) (4,448) (4,448) 66,398 66,398 1,243,530 57,124 57,124 1,244,179 56,163 56,163 (26,599) (9,274) (9,274) 961 961 1,270,129 1,270,129 1,243,530 1,244,179 (26,599) (649) (649) 27,151 27,151 36,093 36,093 53,531 53,531 8,942 8,942 (17,438) (17,438) 69,724 69,724 61,188 61,188 57,341 57,341 (8,536) (8,536) 3,847 3,847 13,530 13,530 1,243,530 14,318 14,318 1,244,179 7,856 7,856 (26,599) 788 788 6,462 6,462 74,308 74,308 71,967 71,967 13,030 13,030 (2,341) (2,341) 58,937 58,937 1,270,129 1,270,129 1,243,530 1,244,179 (26,599) (649) (649) 2,605 2,605 1,469 1,469 31,390 31,390 (1,136) (1,136) (29,921) (29,921) 114 114 112 112 114 114 2 2 27,15127,151 36,093 36,093 53,531 53,531 8,942 8,942 (17,438) (17,438) 27,557 27,557 27,058 27,058 22,836 22,836 (499) (499) 4,222 4,222 6,574 6,574 12,803 12,803 5,075 5,075 6,229 6,229 7,728 7,728 13,530 13,530 14,318 14,318 7,856 7,856 788 788 6,462 6,462 (1,362) (1,362) (1,362) (1,362) (160) (160) - (29,921) (1,202) (1,202) 2,605 2,605 1,469 1,469 31,390 31,390 (1,136) (1,136) (29,921) 1,528,238 1,528,238 1,505,238 1,505,238 1,395,605 (23,000) (23,000) 109,633 (2,300) 27,557 27,557- (2,300) 27,058 27,058 1,395,605 22,836 22,836- (2,300) (499) (499) 109,633 4,222 4,222 1,339,610 1,339,610 1,375,481 1,375,481 1,359,632 1,359,632 35,871 35,871 15,849 15,849 56,675 (1,362) (1,362)- 56,675 (1,362) (1,362) (160)(160)- 56,675 (1,202) (1,202) 1,339,610 1,339,610 1,375,481 1,375,481 1,359,632 1,359,632

2 A 2 A

GST GST payments payments on purchases on purchases Gains Gains Other Other payments payments GainGain on disposal on disposal of non-current of non-current assets assets Receipts Receipts Total Total Gains Gains Regulatory Regulatory finesfines TotalTotal Income Income other other than than Income Income from State State Government Government User User charges charges and fees and fees from Receipts Receipts Commonwealth Commonwealth grants grants Regulatory Regulatory fines fines NET NET COST COST OF SERVICES OF SERVICES Contributions, sponsorships sponsorships and donations UserContributions, User charges charges and fees and fees and donations Interest Interest received received Commonwealth Commonwealth grants grants Income Income from from State State Government Government GST GST receipts receipts on sales on sales and donations Contributions, Contributions, sponsorships sponsorships and donations Service Service appropriation appropriation GST GST receipts receipts from from taxation authority authority Interest Interest received received taxation StateState grants grants Other Other receipts receipts GST GST receipts receipts on sales on sales Assets Assets transferred transferred GST GST receipts receipts fromfrom taxation taxation authority authority Services Services received received free-of-charge free-of-charge Other Other receipts receipts Royalties Royalties for Regions for Regions Fund Net cash Net cash provided provided by/(used by/(used in) Fund operating in) operating activities activities

Original Original Budget Budget 2018 2018 Original Original $'000 $'000 Budget Budget

B B

35,871 35,871

15,849 15,849

121,950 121,950 101,214 101,214 - (20,736) (20,736) 101,214 101,214 36,593 36,593 40,211 40,211 33,502 33,502 3,6183,618 6,709 6,709 670 670 5,7215,721 2,080 2,080 5,0515,051 3,6413,641 (1,064,927) (1,064,927) (1,066,860) (1,035,057) (1,933) (1,933) (31,803) 13,058 13,058(1,066,860) 13,709 13,709(1,035,057) 12,045 12,045 651 651 (31,803) 1,664 1,664 2 (232,049) (232,049) (201,877) (222,214) 30,172 30,172 20,337 20,337 2,500 2,500 (201,877) 1,463 1,463 (222,214) (1,037) (1,037) 1,463 1,463 (73,496) (73,496) (61,919) (61,919) (56,747) (56,747) 11,577 11,577 (5,172) (5,172) (1,064,927) (1,064,927) (1,066,860) (1,035,057) (1,933) (1,933) (31,803) 904 904(1,066,860) 3,099 3,099(1,035,057) 1,987 1,987 2,195 2,195 (31,803) 1,112 1,112 A (74,308) (74,308) (201,877) (78,913) (78,913) (222,214) (10,173) (10,173) (4,605) (4,605) (68,740) 2 (232,049) (232,049) (201,877) (222,214) 30,172 30,172 (68,740) 20,337 20,337 (29,911) (29,911) (41,964) (41,964) (38,589) (38,589) (12,053) (12,053) (3,375) (3,375) 175,675 175,675 165,417 165,417 49,614 49,614 (10,258) (10,258) 115,803 (73,496) (73,496) (61,919) (61,919) (56,747) (56,747) 11,577 11,577 115,803 (5,172) (5,172) (5,016) (5,016) (78,913) (1,229) (1,229) (3,123) (3,123) (4,605) 3,787 3,787 (68,740) 1,894 1,894 A (74,308) (74,308) (78,913) (10,173) (10,173) (4,605) (68,740) (29,911) (29,911) (41,964) (41,964) (38,589) (38,589) (12,053) (12,053) (3,375) (3,375) (1,479,707) (1,479,707) (1,452,762) (1,452,762) (1,365,903) (1,365,903) 26,945 26,945 (86,859) (86,859) (5,016) (5,016) (1,229) (1,229) (3,123) (3,123) 3,787 1,894 45 45 61 61 453,787 45 (16)1,894 (16) (1,479,707) (1,479,707) (1,452,762) (1,452,762) (1,365,903) (1,365,903) 26,945 26,945 (86,859) 45 45 61 61 45 45 (86,859) (16) (16) 121,950 121,950 100,332 100,332 - (21,618) (21,618) 100,332 100,332 175,675 175,675 165,462 49,675 49,675 (10,213) 115,787 115,787 33,555 33,555 165,462 29,954 29,954 32,082 32,082 (10,213) (3,601) (3,601) (2,128) (2,128) 670 670 100,332 1,798 1,798 2,080 2,080 1,128 1,128 100,332 (282) (282) 121,950 121,950 100,332 (21,618) (21,618) 100,332 B 1,352,563 1,352,563 1,339,776 1,339,776 1,345,930 1,345,930 (12,787) (12,787) (6,154) (6,154) 10,980 10,980 11,945 11,945 10,620 10,620 965 965 1,325 1,325 33,555 33,555 29,954 29,954 32,082 32,082 (3,601) (3,601) (2,128) (2,128) 2,500 2,500 1,497 1,497 (1,003) (1,003) 1,497 1,497 670 670 1,7981,798 2,080 2,080 1,128 1,128 (282)(282) 2,388 2,388 2,521 2,521 6,383 6,383 133 965 133 (3,862) (3,862) 10,980 10,980 11,945 11,945 10,620 10,620 965 1,325 1,325 1,336,527 1,336,527 1,309,928 1,309,928 1,308,291 1,308,291 (26,599) (26,599) 1,637 1,637 27,523 27,523 42,397 42,397 32,126 32,126 14,874 14,874 10,271 10,271 2,500 2,500 1,4971,497 (1,003) (1,003) 1,497 1,497 C 2,605 2,605 1,469 1,469 31,469 31,469 (1,136) (1,136) (30,000) (30,000) 2,443 2,443 3,352 3,444 3,444 909 (92) (92) 2,388 2,388 2,5213,352 2,521 6,383 6,383 133 909 133 (3,862) (3,862) 521 521 521 521 521 521 27,523 27,523 42,397 42,397 32,126 32,126 14,874 14,874 10,271 10,271 202,009 202,009 193,796 193,796 86,735 86,735 (8,213) (8,213) 107,061 107,061 4,264 4,264 2,688 2,688 2,553 2,553 (1,576) (1,576) 135 135 2,443 2,443 3,3523,352 3,444 3,444 909 909 (92) (92) 18,064 18,064 15,451 15,451 12,182 12,182 (2,613) (2,613) 3,269 3,269 (1,277,698) (1,277,698)(1,258,966) (1,258,966)(1,279,168) (1,279,168) 18,732 18,732 20,202 20,202 202,009 202,009 193,796 193,796 86,735 86,735 (8,213) (8,213) 107,061 107,061 1,361,460 1,361,460 1,330,057 1,330,057 1,354,495 1,354,495 (31,403) (31,403) (24,438) (24,438) (1,277,698) (1,277,698)(1,258,966) (1,258,966)(1,279,168) (1,279,168) 18,732 18,732 20,202 20,202 8,897 8,897 (9,719) (9,719) 8,565 8,565 (18,616) (18,616) (18,284) (18,284) (68,141) (68,141) (72,385) (72,385) (85,381) (85,381) (4,244) (4,244) 12,996 12,996

FINANCIAL STATEMENTS

for the for year the year ended ended 30 June June 30 June 20182018 For the year ended 30 2018

129

9.10 9.10 Explanatory Explanatory Statement Statement Employee Employee payments payments (1,064,927) (1,064,927)(1,066,860) (1,066,860)(1,035,057) (1,035,057) (1,933) (1,933) (31,803) (31,803) Supplies Supplies and services and services 2 2 (232,049) (232,049) (201,877) (201,877) (222,214) (222,214) 30,172 30,172 20,337 20,337 Accommodation Accommodation payments payments (73,496) (73,496) (61,919) (61,919) (56,747) 11,577 (5,172) (5,172) All variances All variances between between estimates estimates (original (original budget) budget) and actual and actual results results for 2018, for 2018, and between and between actual actual results results for 2017 for 2017 and (56,747) 2018 and 2018 are shown are 11,577 shown below. below. Narratives Narratives Grant Grant payments AIncome, AStatement (74,308) (74,308) (78,913) (78,913) (4,605) (4,605) (68,740) (68,740) are provided are provided for payments major for major variances variances for the forStatement the Statement of Comprehensive of Comprehensive Income, Statement of Financial of Financial Position Position and (10,173) Statement and (10,173) Statement of Cashflows of Cashflows which which are are GST GST payments payments purchases on greater purchases (29,911) (29,911) (38,589) (12,053) (12,053) (3,375) considered considered to be tothose beon those greater than than 5% and 5% $25 and million. $25 million. MajorMajor variances variances for Administered for Administered ItemsItems are(41,964) considered are(41,964) considered to(38,589) betothose be those greater greater than than 5% and 5% $28 and (3,375) $28 Other Other payments payments (5,016) (5,016) (1,229) (1,229) (3,123) (3,123) 3,7873,787 1,8941,894 thousand. thousand.

NOTES TO THE FINANCIAL STATEMENTS

(1,479,707) (1,479,707) (1,452,762) (1,452,762) (1,365,903) (1,365,903)

FINANCIAL STATEMENTS

For the year ended 30 June 2018

130

Receipts Receipts Regulatory Regulatory finesfines UserUser charges charges and fees and fees Commonwealth Commonwealth grants grants Contributions, Contributions, sponsorships sponsorships and donations and donations Interest Interest received received STATEMENT STATEMENT OFGST COMPREHENSIVE OFreceipts COMPREHENSIVE INCOME GST receipts on sales on salesINCOME GST GST receipts receipts fromfrom taxation taxation authority authority Expenses Expenses Other Other receipts receipts Employee Employee expenses expenses Supplies Supplies and services and services Depreciation Depreciation & amortisation & amortisation expense expense Net cash Net cash provided provided by/(used by/(used in) operating in) operating activities activities Accommodation Accommodation expenses expenses Grant Grant payments payments CASH CASH FLOWS FLOWS FROM FROM INVESTING INVESTING ACTIVITIES ACTIVITIES Loss Loss on disposal on disposal of non-current of non-current assets assets Payments Payments Other Other expenses expenses Purchase Purchase of non-current of non-current physical physical assets assets

TotalTotal Income Income otherother thanthan Income Income fromfrom StateState Government Government EXPENSES EXPENSES NET NET COST COST OF payments SERVICES OF payments SERVICES Transfer Transfer Commission Commission expenses expenses Income Income fromfrom StateState Government Government TOTAL TOTAL EXPENSES EXPENSES Service Service appropriation appropriation StateState grants grants Assets Assets transferred transferred Services Services received received free-of-charge free-of-charge Royalties Royalties for Regions for Regions FundFund TotalTotal Income Income fromfrom StateState Government Government SURPLUS/(DEFICIT) SURPLUS/(DEFICIT) FOR FOR THE THE PERIOD PERIOD

Variance Variance

Original Original

Variance Variance

between between 2018 2018 between between 121,950 121,950 100,332 100,332 - (21,618) (21,618) 100,332 100,332 Budget Budget Actual Actual Actual Actual 2017 and 2017 budget and and and 33,555 33,555 29,954 29,954 32,082 32,082 budget (3,601) (3,601) (2,128) (2,128) Variance Variance 2018670 2018 2018 2018 2017 20172018 2018 actual results actual results actual 670 1,798 1,798 2,080 2,080 1,128actual 1,128 (282) (282) NotesNotes $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 10,980 10,980 11,945 11,945 10,620 10,620 965$'000 965 1,3251,325 2,500 2,500 1,4971,497 (1,003) (1,003) 1,4971,497 2,3882,388 2,5212,521 6,3836,383 133 133 (3,862) (3,862) 27,523 27,523 42,397 42,397 32,126 32,126 14,874 14,874 10,271 10,271 2,443 2,443 3,3523,352 3,444 3,444 909 909 (92) (92) 1,068,630 1,068,630 1,084,106 1,084,106 1,041,500 1,041,500 15,476 15,476 42,606 42,606 202,009 202,009 193,796 86,735 86,735 (24,668) (8,213) (8,213) 107,061 107,061 242,604 242,604 193,796 217,936 217,936 222,384 222,384 (24,668) (4,448) (4,448) 66,398 66,398(1,258,966) 57,124 57,124(1,279,168) 56,163 56,163 (9,274) (9,274) 961 961 (1,277,698) (1,277,698) (1,258,966) (1,279,168) 18,732 18,732 20,202 20,202 69,724 69,724 61,188 61,188 57,341 57,341 (8,536) (8,536) 3,8473,847 A A 74,308 74,308 71,967 71,967 13,030 13,030 (2,341) (2,341) 58,937 58,937 114 114 112 112 114 114 2 2 6,574 6,574 (72,385) 12,803 12,803 (85,381) 5,075 5,075 (4,244) 6,229 6,229 7,728 7,728 (68,141) (68,141) (72,385) (85,381) (4,244) 12,996 12,996

Receipts Receipts TotalTotal cost cost of services of services Proceeds Proceeds fromfrom sale of sale non-current of non-current physical physical assets assets Net cash Net cash provided provided by/(used by/(used in) investing in) investing activities activities Income Income Revenue Revenue NET NET INCREASE/(DECREASE) INCREASE/(DECREASE) IN CASH IN CASH ANDAND CASH CASH EQUIVALENTS EQUIVALENTS Regulatory Regulatory finesfines CashCash and cash and cash equivalents equivalents at the at beginning the beginning of period of period User User charges charges and fees and fees Commonwealth Commonwealth grants grants CASH CASH ANDAND CASH CASH EQUIVALENTS EQUIVALENTS AT THE AT THE ENDEND OF PERIOD OF PERIOD Contributions, Contributions, sponsorships sponsorships and donations and donations Interest Interest revenue revenue Other Other revenue revenue ADMINISTERED ADMINISTERED TRANSACTIONS TRANSACTIONS TotalTotal Revenue Revenue INCOME INCOME Sale Sale of lost, of lost, stolen stolen and forfeited and forfeited property property Gains Gains FinesFines and infringements and infringements Gain Gain on disposal on disposal of non-current of non-current assets assets TOTAL TOTAL INCOME INCOME TotalTotal Gains Gains

26,945 26,945 (86,859) (86,859)

1,528,238 1,528,238 1,505,238 1,505,238 1,395,605 1,395,605 (23,000) (23,000) 215 215 1,731 1,731 215 215 (68,141) (68,141)

(72,170) (72,170) (83,650) (83,650)

109,633 109,633 (1,516) (1,516)

(4,029) (4,029)

11,480 11,480

(6,229) (6,229) 121,950 121,950 78,432 78,432 36,593 36,593 670 670 72,203 72,203 13,058 13,058 2,500 2,500 904 904

44,345 44,345 101,214 101,214 50,745 50,745 40,211 40,211 5,7215,721 95,090 95,090 13,709 13,709 1,4631,463 3,099 3,099

(3,186) (3,186) 50,574 50,574 - (20,736) (20,736) 53,931 53,931 (27,687) (27,687) 33,502 33,502 3,6183,618 2,080 2,080 5,0515,051 50,745 50,745 22,887 22,887 12,045 12,045 651 651 (1,037) (1,037) 1,9871,987 2,1952,195

47,531 47,531 101,214 101,214 (3,186) (3,186) 6,709 6,709 3,6413,641 44,345 44,345 1,6641,664 1,4631,463 1,112 1,112

175,675 175,675

165,417 165,417

49,614 49,614 (10,258) (10,258)

115,803 115,803

600 600 810 810 1,4101,410 -

1,0341,034 850 850 45 45 1,8841,884 45 45

885 885 783 783 61 61 1,6681,668 61 61

434 434 40 40 45 45 474 474 45 45

149 149 67 67 (16) (16) 216 216 (16) (16)

175,675 175,675

165,462 165,462

49,675 49,675

(10,213) (10,213)

115,787 115,787

1,352,563 1,339,776 1,345,930 (12,787) 4, G 4, G 1,352,563 1,1601,160 1,339,776 1,7091,709 1,345,930 1,5001,500 (12,787) 549 549 5 5 250 250 175 175 168 168 (75) (75)

(6,154) (6,154) 209 209 7 7

3, E 3, E F F

1,4101,410 1,8841,884 1,6681,668 474 474 216 216 1,336,527 1,336,527 1,309,928 1,309,928 1,308,291 1,308,291 (26,599) (26,599) 1,6371,637 2,605 2,605 1,4691,469 31,469 31,469 (1,136) (1,136) (30,000) (30,000) 521 521 521 521 521 521 4,264 4,264 2,6882,688 2,5532,553 (1,576) (1,576) 135 135 18,064 18,064 15,451 15,451 12,18212,182 (2,613) (2,613) 3,2693,269

1,361,460 1,361,460 1,330,057 1,330,057 1,354,495 1,354,495 (31,403) (31,403) (24,438) (24,438)

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 8,897 8,897

(9,719) (9,719)

8,565 8,565

(18,616) (18,616) (18,284) (18,284)

WESTERN AUSTRALIA POLICE FORCE

Notes to the Financial Statements for the year ended 30 June 2018 For the year ended 30 June 2018

WESTERN AUSTRALIA POLICE FORCE 9.10 EXPLANATORY STATEMENT (Cont)

for the year ended 30 budget June 2018 Variance between and 2018 actual 1 The variance of $56.6 million is due to the cumulative devaluation of land and buildings and the transfer to accumulated surplus 1 2 the revalued amounts of assets that were disposed in 2016-17 and 2017-18. 9.10 EXPLANATORY STATEMENT (Cont) 3 2 The variance of $30.2 million in supplies and services largely relates to the building maintenance, services & contracts, advertising Explanation of Major Variances 4 and capital expense. Variance between budget and 2018 actual

3 The revenue from sale of lost, stolen and forfeited property has been more than budget due to more items having been sold 1 than originally expected. Variance between 2018 and 2017 actual results 2 4 The increase in transfer payments is proportional to the number of items being sent to auction as determined by the courts. 3 A 4 B 5 The commission expense relates to auctioneer costs associated with the sale of lost, stolen and forfeited property. This expense C is proportional to the income received from the sale of lost, stolen and forfeited property. D E Variance between 2018 and 2017 actual results F A A G The increase in Grants payments is mainly due to the transfer of the Road Safety Commission to the Western Australia Police B H Force from 1st July 2017 as part of the State Government's Machinery of Government reform. C B Regulatory fines relates to photographic based vehicle infringements credited to the Road Trauma Trust Account. These fines D E were collected by the Road Safety Commission in 2017 which transferred to the Western Australia Police Force from 1st July F 2017 as part of the State Government's Machinery of Government reform. G The decrease of $30 million in State Grants income is mainly due to the transfer of the Road Safety Commission to the Western C H Australia Police Force from 1st July 2017 as part of the State Government's Machinery of Government reform. The road safety initiatives delivered by the Western Australia Police Force and funded by the Road Trauma Trust Account are eliminated from the financial statements in 2018.

FINANCIAL STATEMENTS

Notes to the Financial Statements Explanation of Major Variances

D The increase of $38.9 million is mainly due to the depreciation adjustment during 2017-18 for buildings, IT, communication infrastructure and other assets. E The increase in revenue from sale of lost, stolen and forfeited property is due to a increase in items being sent to auction as determined by court outcomes. F

The variance is largely due to an increase to Firearm infringement penalties of $0.06 million (110%) from the 2017 figures.

G The commission expense relates to auctioneer costs associated with the sale of lost, stolen and forfeited property. This expense is proportional to the income received from the sale of lost, stolen and forfeited property. H The increase of $56.6 million is due to the transfer of cash balances from the Road Safety Commission to the Western Australia Police Force as part of the Machinery of Government reform.

131 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

! !

WESTERN WESTERN AUSTRALIA AUSTRALIA POLICE WESTERN POLICE FORCE FORCE AUSTRALIA POLICE FORCE Notes Notes toto the the Financial Financial Statements Statements Notes to the Financial Statements forfor thethe year year ended ended 3030 June June 2018 2018 for the year ended 30 June 2018 NOTES TO THE FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

For the year ended 30 June 2018

9.119.11 AdA mdin misin teisrteedreDdisD cilsocsluorseusres 9.11

2018 2018

2017 2017

Difference Difference 2018

Variance Variance 2017

$'000 $'000

$'000 $'000 $'000

% % $'000

1,709 1,709 175175

1,500 1,500 168168

1,709 209 209 175 7 7

1,500 14%14% 4% 168 4%

1,884 1,884

1,668 1,668

1,884 216216

13% 1,668 13%

1,034 1,034 850 850

885 885 783 783

1,034 149149 850 67 67

17% 885 17% 9% 783 9%

1,884 1,884

1,668 1,668

1,884 216216

13% 1,668 13%

Administered Disclosures

ADMINISTERED ADMINISTERED EXPENSES EXPENSES AND AND INCOME ADMINISTERED INCOME EXPENSES AND INCOME EXPENSES EXPENSES Transfer Transfer payments payments Commission Commission expenses expenses

EXPENSES Transfer payments Commission expenses

Total Total administered administered expenses expenses

Total administered expenses

INCOME INCOME INCOME Sale Sale of lost, of lost, stolen stolen and and forfeited forfeited property property Sale of lost, stolen and forfeited property Fines Fines and and infringements infringements Fines and infringements Total Total administered administered income income

Total administered income

There There were were no no administered administered assets assets There or or liabilities liabilities were no forfor administered thethe period. period.assets or liabilities for the period. Administered Administered income income and and expenses expenses Administered areare notnot reported reported income by by service and service expenses because because are not reported by service because they they cannot cannot be be reliably reliably attributed attributed tothey to thethe cannot services services beprovided reliably provided attributed by by thethe Western Western to the services provided by the Western Australia Australia Police Police Force. Force. Australia Police Force.

132 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

Difference $'000

WESTERN AUSTRALIA POLICE FORCE

!! Notes to the Financial StatementsFORCE WESTERN AUSTRALIA POLICE WESTERN AUSTRALIA POLICE FORCE

for theto year 30 June 2018 Notes to the Financial Statements Notes the Financial Statements Notes to theended Financial Statements for the year ended 30 June 2018

3.2 Provisions

2018 2018 $'000 $'000

2017 2017 $'000 $'000

2018 2018

$'000

2017 2017 $'000 $'000

9.12 Purpose Accounts Provisions comprise the following items: 9.12 Special Special Purpose Accounts 9.12 Special Purpose Accounts

(i) Current liabilities ROAD TRAUMA TRUST ROAD TRAUMA TRUST ACCOUNT ACCOUNT

ROAD TRAUMA TRUST ACCOUNT

(a) Employee benefits provision Opening Balance 11 July Opening Balance July 2017 2017 ** (b) Other provisions Receipts Receipts Payments Payments

Total current liabilities (ii) Non-current liabilities at 30 June 2018 Closing Closing Balance Balance at 30 June 2018 (a) Employee benefits provision (b) Other provisions **

163,936

Receipts

56,675 56,675 105,067 105,067

---

105,067

Payments

108,928 108,928

108,928

52,814 52,814

52,814

Opening Balance 1 July 2017 *

Closing Balance at 30 June 2018

56,675280

164,216

159,052 122-

159,174

67,175 921

58,641 43

68,096

58,684

The Road Safety to Western Australia The opening opening balance balance was was transferred transferred * from from The the the opening Roadbalance Safety Commission Commission was transferred to the the from Western the Road Australia SafetyPolice Police Commission to the Western Australia Police

Force changes. Total non-current liabilities with Force in in accordance accordance with Machinery Machinery of of Government Government Force in accordance changes.with Machinery of Government changes.

Total provisions 232,312 217,858 Purpose Purpose Purpose In accordance with section 12 of the Road Safety Council Act 2002, to receive and hold funds from parliamentary In accordance with section 12 of the In Road accordance Safety Council with section Act 2002, 12 oftothe receive Roadand Safety holdCouncil funds from Act 2002, parliamentary to receive and hold funds from parliamentary appropriations, all all moneys moneys from based vehicle infringement (via Department of Transport and appropriations, from photographic photographic appropriations, vehicle all moneys infringement photographic (viastatements Department based ofvehicle Transport infringement and Department Department (via Department of Transport and Department (a) Employee benefits provisions have beenbased recognised in thefrom financial as follows: of received for purposes of Act. of the the Attorney Attorney General) General) and and any any money money oflawfully lawfully the Attorney received General) for the theand purposes any money of the thelawfully Act. received for the purposes of the Act. - Current liabilities (i)

163,936

159,052

- Non-current liabilitiesalso (ii) includes 67,175 58,641 Special purpose of for the Western Australia Police only performs a Special purpose accounts accounts also includes receipts receipts Special purpose of monies, monies, accounts for which which also the includes Western receipts Australia of monies, Police Force Force for which only the performs Western a Australia Police Force only performs a custodial cannot used achievement the they custodial role. role. As As the the monies monies collected collectedcustodial cannot be be role. used As for for thethe the monies achievement collectedof ofcannot the agency's agency's be usedobjectives, objectives, for the achievement they are are not notof the agency's objectives, they are not 231,111 217,693 brought to to account account in in the the Statement Statement of of brought FinancialtoPosition. Position. These include: brought Financial account These in the include: Statement of Financial Position. These include: (i) Current liabilities

(a) (a)

FOUND MONEY TRUST FOUND MONEY - Annual leaveTRUST

(a) FOUND MONEY TRUST 44,766 46,857 - Long service leave 107,408 102,652 Opening Balance 1 July 2017 332 338 Opening Balance 1 July 2017 Opening Balance 1 July 2017 332 338 332 338 - 38-hour leave 416 368 Receipts 193 191 Receipts Receipts 193 191 193 191 - Special paid leave 117 233 Payments 194 197 Payments Payments 194 197 194 197 877 782 - Purchased leave at 3,029 3,023 Closing 331 332 Closing Balance Balance at 30 30 June June 2018 2018 Closing Balance at 30 June 2018 331 332 331 332 - Deferred salary scheme 2,836 2,312 - Post-separation medical benefits 1,418 1,384 - In-service medical benefits 1,754 1,441 Purpose Purpose Purpose To monies which been and surrendered to Police Service, which lawful owner has - hold Voluntary scheme To hold moniesseparation which have have been found found To andhold surrendered monies which to the thehave Police been Service, foundand and andfor for surrendered which the the to lawful the Police owner Service, has and for which the 1,315 lawful owner has not been ascertained within seven days of receipt of the monies by the receiving officer.

not been ascertained within seven days not of receipt been ascertained of the monies within by the seven receiving days ofofficer. receipt of the monies by the receiving officer. Total current liabilities (b) (b)

STOLEN STOLEN MONIES MONIES TRUST TRUST

(ii) Non-current liabilities -

Opening Opening Balance Balance 11 July July 2017 2017

(b)

Long service leave Receipts Receipts 38-hour leave Post-separation medical benefits In-service medical benefits

159,052

STOLEN MONIES TRUST Opening Balance 1 July 2017 Receipts

Total non-current liabilities

WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018 Annual leave

163,936

FINANCIAL STATEMENTS

For the year year ended ended 30 30 June June 2018 2018 for for the the year ended 30 June 2018

655 655 594 594

878 878 581 581

655

54,270

878

11,641 296

52,044 581 1,076 5,521 -

67,175

58,641

594968

133

brought to account in the Statement ofbrought Financial toPosition. account in These the Statement include: of Financial Position. These include: (a)

FOUND MONEY TRUST

(a)

FOUND MONEY TRUST

Opening Balance 1 July 2017

332

338

332

Receipts

193

191

193

191

194

197

194

197

331

332

331

332

NOTES TO THE FINANCIAL ! STATEMENTS Payments Payments

OLICE FORCE WESTERN AUSTRALIA POLICE FORCE For the year ended 30 June 2018 Closing Balance at 30 June 2018

ents

Closing Balance at 30 June 2018

Notes to the Financial Statements

338

FINANCIAL STATEMENTS

for the year ended 30 June 2018

y 2017

Purpose Purpose 2018 2018 2017 To hold monies which have been foundTo and hold surrendered monies which to the have Police been Service, found and and for surrendered which theto lawful the Police ownerService, has and for which the lawful owner has not been ascertained within seven daysnot of receipt been ascertained of the monies within by seven the receiving days ofofficer. receipt of the monies by the receiving officer. $'000 $'000 $'000 (b) *

June 2018

9.12 Special Purpose Accounts (b) STOLEN MONIES TRUST ROAD TRAUMA TRUST ACCOUNT Opening Balance 1 July 2017 Opening Balance 1 July 2017 Opening Receipts Receipts Balance 1 July 2017 * Receipts!! Payments Payments Payments ! Payments Payments Payments Closing Closing Balance at 30 June 2018 Closing Balance Balance at at 30 30 June June 2018 2018 Closing Closing Balance at 30 June 2018 Closing Balance Balance at at 30 30 June June 2018 2018

STOLEN MONIES TRUST

655

! !

878

594

581

1,032 1,032 1,032 217 217 217

804 804 804 655 655 655

655 878 56,675 56,675 594 581105,067 105,067 1,032 804 108,928 108,928 1,032 804 217 655 52,814 52,814 217 655

Purpose Purpose Purpose Purpose Purpose The opening balance was pending transferred from the Road Safety Commission to the Western Australia Police nce was transferred from the Road Safety Commission to the Western Austr *believed To seized To hold monies to seized be by the monies Police Serviceprosecution. believed to be stolen monies pending prosecution. To hold hold monies monies seized by by the the Police Police Service Service believed to be stolen stolen monies pending prosecution. To hold monies seized by the Police Service To hold believed monies to be stolen the monies Police pending Service prosecution. believed to berightful stolen monies pending prosecution. ce with Machinery of Government changes. Force inseized accordance with Machinery oftoGovernment changes. Monies Monies to seized be stolen by police are held officers pending and believed identification be of stolen the are held owner. pending In of the rightful owner. In Monies seized seized by by police police officers officers and and believed believed to be stolen areby held pending identification of the rightful owner. In identification Monies seized by officers and believed Monies to seized be dealt stolen by police are in held officers pending and believed identification be of stolen thewith rightful are held owner. pending In identification of the rightful owner. In the that funds the event they are that the funds with remain accordance unclaimed, with they application are dealt of in accordance Unclaimed with the application of the Unclaimed the event event that the thepolice funds remain remain unclaimed, unclaimed, they are dealt with in accordance with the theto application of the the Unclaimed the event the funds remain unclaimed, the event they are that dealt the funds with inremain accordance unclaimed, with the theyapplication are dealt with of the in accordance Unclaimed with the application of the Unclaimed Money Act 1990. Money Act 1990. Money Actthat 1990. Purpose Money ActCouncil 1990. Money Act 1990. f the Road Safety 2002, receive and hold funds from par InAct accordance with section 12 of to the Road Safety Council Act 2002, to receive and hold funds from parliamentary photographic based vehicle infringement (via Department ofofTransport appropriations, all moneys from photographic based vehicle infringement (via Department Transport and Department and D (c) TRUST (c) SEIZED MONIES TRUST (c) SEIZED SEIZED MONIES MONIES TRUST money lawfully received the purposes of received theforAct. of Attorney General) and any money lawfully the purposes of the Act. (c) SEIZED MONIES TRUST for (c)the SEIZED MONIES TRUST Opening Opening Balance 1 July 2017 29,408 27,322 29,408 27,322 Opening Balance Balance 11 July July 2017 2017 29,408 27,322 Opening Balance 1 July 2017 Opening Balance 1 July 2017 29,408 27,322 29,408 27,322 Receipts Receipts 19,337 13,268 19,337 13,268 Receipts 19,337 13,268 cludes receipts of monies, for which the Western Police Force Special purpose accounts alsoPOLICE includes receipts of monies, Australia for which the Western Australia Police Force only performs a only p WESTERN AUSTRALIA POLICE WESTERN FORCE AUSTRALIA FORCE Receipts 19,337 13,268 Receipts 19,337 ollected cannot bePayments used for custodial therole. achievement agency's objectives, the As the monies collected cannot be of used forthe the achievement of the agency's objectives, they are 13,268 not Payments 9,712 11,182 9,712 11,182 Payments 9,712 11,182 Notes to the Financial Statements Notes to Position. the Payments Financial Statements Notes to the Financial Statements 9,712 include: 11,182 ment of Financial These include: brought to Payments account in the Statement of Financial Position. These 9,712 11,182 for 30 2018 for the the year year ended ended 30 June June 2018 the year ended 30 Balance June 2018 Closing Balance at June 2018 Closing at 30 June 2018 39,033 29,408 39,033 29,408 Closing Balance at 30 30 for June 2018 39,033 29,408 Closing Balance at 30 June (a) 2018 FOUND Closing Balance at 30 June 2018 39,033 29,408 39,033 29,408 MONEY TRUST 2018 2017 2018 2017 2018 2017 Purpose Purpose Purpose y 2017 332 Opening Balance 1 July 2017 332 338 $'000 $'000 $'000 $'000 $'000 $'000 Purpose Purpose 193 Receipts 193 191

9.12 Payments 9.12 Special Special Purpose Purpose Accounts Accounts (Cont) (Cont)9.12 Special Purpose Accounts (Cont) June 2018

(d) (d)

DECEASED ESTATE ESTATE MONIES MONIES DECEASED

(d)

ClosingESTATE BalanceMONIES at 30 June 2018 DECEASED

194

194 197

331

331 332

Opening Balance Balance 11 July July 2017 2017 29 73 Opening Opening Balance 1 July 2017 29 73 29 73 Receipts 71 85 Purpose Receipts Receipts 71 85 71 85 been found and surrendered to Police Service, and for the lawful o To holdthe monies which have been found and surrendered 72 to the Police Service, and which for which the lawful owner has Payments 129 Payments Payments 72 129 72 129 n seven days of receipt of the monies by the . not been ascertained within seven days receiving of receipt of the monies by officer the receiving officer. Closing Balance Balance at at 30 30 June June 2018 2018 28 29 Closing Closing Balance at 30 June 2018 28 29 28 29 (b) STOLEN MONIES TRUST

y 2017

655 Opening Balance 1 July 2017 655 878 Purpose Purpose Purpose To by of Police Service in exercise relevant statutory powers. To hold hold monies monies found found on on deceased deceased persons persons To hold bymonies found of the theon Police deceased Service persons in the the by exercise of ofof relevant the Police statutory Service powers. in the exercise of relevant594 statutory Receipts 594 581powers.

134 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

KEY PERFORMANCE INDICATORS

CERTIFICATION OF KEY PERFORMANCE INDICATORS FOR THE YEAR ENDED 30 JUNE 2018 I hereby certify that the Key Performance Indicators are based on proper records, are relevant and appropriate for assisting users to assess the Police Serviceâ&#x20AC;&#x2122;s performance, and fairly represent the performance of the Police Service for the financial year ended 30 June 2018.

CHRIS DAWSON APM COMMISSIONER OF POLICE

16 AUGUST 2018

136 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

INTRODUCTION

Key Performance Indicators (KPIs) form part of Western Australia’s performance management framework, referred to as Outcome Based Management (OBM). OBM is the formal mechanism that ensures agencies are: • reporting their KPIs; • accountable to the Western Australian Parliament; • transparent to the general public; • achieving the government’s goals; and • delivering the government’s desired outcomes across the public sector. Treasurer’s Instruction 904 prescribes the mandatory requirements of OBM for government agencies.

From 1 July 2017, the WA Police Force OBM framework has been amended to: • reflect the government goal of ‘Strong Communities: Safe communities and supported families’; • incorporate an additional outcome and service, and associated KPIs, as a result of the amalgamation with the Road Safety Commission; and • change the wording of KPIs 1 and 2. Furthermore, changes to crime recording and reporting practices were implemented during 2017. KPIs 1, 2, 6, 7 and 8 have been affected by these changes, which has prompted results being recast back to 2013-14. These results are not comparable with those shown in previous Annual Reports. KPIs enable performance to be measured, monitored, evaluated, reported and improved. They play a key role in managing performance at all levels in the WA Police Force — strategic and operational.

KEY PERFORMANCE INDICATORS

Under the provisions of the Financial Management Act 2006, agencies are required to disclose, in their annual report, key effectiveness and efficiency indicators that provide information on the extent to which agencylevel government desired outcomes have been achieved, or contributed to, through the delivery of services and the allocation of resources.

137 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

KEY PERFORMANCE INDICATORS

OUTCOME BASED MANAGEMENT FRAMEWORK In 2017, the Road Safety Commission amalgamated with the WA Police Force. As a result, the WA Police Force OBM framework has been expanded to include the additional outcome of ‘Improve coordination and community awareness of road safety in Western Australia’. This outcome is achieved through ‘Service 4: Road Safety Commission’. In addition, the Government Goal of ‘Results Based Service Delivery: Greater focus on achieving results in key service delivery areas for the benefit of all Western Australians’ was changed to ‘Strong Communities: Safe communities and supported families’. The table below summarises the WA Police Force outcomes and services that contribute to meeting the high-level government goal. Government Goal Strong Communities: Safe communities and supported families

Outcomes (What we sought to achieve) Outcome 1: Contribute to community safety and security

The services we provided Service 1: Metropolitan policing services Service 2: Regional and remote policing services Service 3: Specialist policing services

Outcome 2: Improve coordination and community awareness of road safety in Western Australia

Service 4: Road Safety Commission

The performance of the WA Police Force is measured through KPIs comprised of effectiveness and efficiency indicators. Effectiveness indicators provide information about the extent to which the agency is achieving its outcomes, while efficiency indicators monitor the relationship between the service delivered and the resources used to produce the service.

made to the following KPIs that took effect from 1 July 2017:

KPI. This change does not affect the calculation of this KPI.

• KPI 1: Rate of offences against the person (excluding domestic violence incidents) per 100,000 people.

KPI 2 was amended to read:

The two outcomes of the WA Police Force are assessed through 12 key effectiveness indicators. The indicators for Outcome 1 reflect alignment with national police performance indicators published in the Report on Government Services, and the balanced scorecard concept that considers performance based on community, internal process, organisational capacity, and financial perspectives.

KPI 1 was amended to read:

During 2016-17, the WA Police reviewed its OBM framework and amendments were

• KPI 2: Rate of offences against property per 100,000 people.

Rate of offences against the person (excluding family violence-related offences) per 100,000 people. This amendment involved changing the words: ‘excluding domestic violence incidents’ to ‘excluding family violence-related offences’. The term ‘family violence’ has replaced ‘domestic violence’ in common and legislative usage. The reference to offences rather than incidents more accurately reflects the existing calculation of this

Rate of offences against property (excluding family violence-related offences) per 100,000 people. This amendment involved changing the wording of this KPI to exclude family violence-related offences. This was done to make this KPI consistent with the KPI 1 and to reflect the fact that a proportion of property offences are family violence-related and therefore should be excluded for the same reason. This amendment does affect the calculation of this KPI resulting in a reduction in the rate of offences per 100,000 persons. The amended KPIs were approved by the Minister for Police; Road Safety, and the Department of Treasury.

138 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

Outcome 1: Contribute to community safety and security

Outcome 2: Improve coordination and community awareness of road safety in Western Australia

Community Demand

KPI 12:

KPI 1:

Rate of offences against the person (excluding family violence-related offences) per 100,000 people

KPI 2:

Rate of offences against property (excluding family violence-related offences) per 100,000 people

Effectiveness of road safety awareness campaigns

Organisational Capacity KPI 3:

Percentage of sworn police officer hours available for frontline policing duties

Internal Process KPI 4:

Percentage of priority 1 & 2 incidents in the metropolitan area responded to within 12 minutes

KPI 5:

Percentage of priority 3 incidents in the metropolitan area responded to within 60 minutes

KPI 6:

Percentage of family and domestic-related incidents where an offender was processed for an offence against the person within 7 days

KPI 7:

Percentage of offences against the person investigations finalised within 60 days

KPI 8:

Percentage of offences against property investigations finalised within 30 days

KPI 9:

Percentage of traffic law enforcement contacts made by police officers that target ‘Category A’ offences (a)

KEY PERFORMANCE INDICATORS

Key Effectiveness Indicators

Customer Satisfaction and Confidence KPI 10:

Percentage of the community who were ‘satisfied’ or ‘very satisfied’ with the service received during their most recent contact with police

KPI 11:

Percentage of the community who ‘agreed’ or ‘strongly agreed’ that they have confidence in police

(a) ‘Category A’ offences include: driving under the influence of alcohol/drugs, careless/dangerous/reckless driving, non-speed camera speeding offences, no authority to drive/unlicensed vehicle, use of mobile phones whilst driving, and non-wearing of seatbelts/restraints/helmets.

139 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

The four services of the WA Police Force are aligned to the organisational structure and assessed through five key efficiency indicators as shown in the table below.

KEY PERFORMANCE INDICATORS

Key Efficiency Indicators Service 1: Metropolitan policing services

Service 2: Regional and remote policing services

Service 3: Specialist policing services

Average cost of metropolitan policing services per person in the Perth metropolitan area

Average cost of regional and remote policing services per person in regional WA

Average cost of specialist policing services per person in WA

Service 4: Road Safety Commission Percentage of Road Safety Commission projects completed on time Percentage of Road Safety Commission projects completed on budget

Crime Recording and Reporting Changes During 2016, the WA Police Force undertook an internal review relating to the practices involved in the recording and reporting of crime offence data. The WA Police Force commissioned the services of the Australian Bureau of Statistics (ABS) to examine the way the agency records, compiles, analyses and reports crime statistics. The ABS review found that recording and reporting practices contributed to an over reporting of some crime statistics. The WA Police Force established a Crime Recording and Reporting Project (CRRP) to address the recommendations from the ABS review. In 2017, the CRRP implemented the following crime recording and reporting reforms:

Changes to recording practices • Facilitation offences not recorded; facilitation offences occur as a component of the primary offence, such as damage caused in gaining entry to a premises for the purpose of burglary. In such circumstances, the burglary only is reported. If damage occurs during the

burglary beyond that necessary to facilitate the primary offence of burglary, a damage offence would be generated and reported. • Prevention of multiplication of Incident Reports/Offences. • Improved quality review processes.

Changes to Offence Outcome Status Codes • Creation of ‘No Criminal Offence’ outcome; offences with this outcome are excluded from reported crime statistics on the basis that no offence occurred. • Creation of ‘Offence Substituted’ outcome; this applies in circumstances where a replacement offence has been entered into the Incident Management System. • Creation of ‘Unable to Proceed/Charge’ outcome; this replaces the outcome of ‘statute barred’ and includes circumstances where police are unable to progress the investigation or charge an offender such as: Statute of Limitations, immature age, other legal impediment, death of victim/suspect/key

witness, jurisdictional impediment, diplomatic immunity, and not in the public interest. • Creation of ‘Complaint Withdrawn’ Status Code; this replaces the ‘Withdrawn’ outcome. • Retirement of ‘Mistakenly Reported’ outcome; such cases are now recorded under ‘No Criminal Offence’. • Retirement of ‘Civil/Other’ outcome.

Review and reclassification of offences • Aligned to Australian and New Zealand Standard Offence Classification (ANZSOC), 2011. The offence classification used for the publishing of WA Police Force crime statistics is based on a combination of ANZSOC, WA Legislation, and operational reporting requirements.

Application of ABS Counting Rules • Facilitation offences not counted. • Duplicated offences not counted.

140 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

New expanded offence hierarchy â&#x20AC;˘ This involved a review of offences within each offence category in accordance with the ABS offence classification, state legislation and operational practices. This has resulted in some reclassification and movement of offences between categories.

KPI 1: Rate of offences against the person (excluding family violence-related offences) per 100,000 people KPI 2: Rate of offences against property (excluding family violence-related offences) per 100,000 people KPI 6: Percentage of family and domesticrelated incidents where an offender was processed for an offence against the person within 7 days KPI 7: Percentage of offences against the person investigations finalised within 60 days KPI 8: Percentage of offences against property investigations finalised within 30 days As a consequence, the performance results for the previous four financial years have been revised to reflect the changes to crime recording and reporting practices. These changes have resulted in more accurate reporting of crime-related performance.

KEY PERFORMANCE INDICATORS

The CRRP has affected the data used for the following offence-based KPIs:

141 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

OUTCOME 1: CONTRIBUTE TO COMMUNITY SAFETY AND SECURITY

WHY is this a key indicator of WA Police Force performance?

Community Demand

In collaboration with other agencies, the WA Police Force contributes to addressing the causal effects of crime and disorder, and disrupting criminal behaviour.

KPI 1: Rate of offences against the person (excluding family violence-related offences) per 100,000 people, 2013-14 to 2017-18 (a)(b)(c)(d) 1,000 900 800

837.4

830.4

817.7

771.3

700

810.0

727.8

600 Rate

KEY PERFORMANCE INDICATORS

EFFECTIVENESS INDICATORS

The WA Police Force continues to monitor the levels of crime and work proactively to reduce them thereby contributing to community safety and security. The WA Police Force can influence crime rates by targeting causal factors (crime prevention) and by successfully investigating offences and apprehending offenders.

400

Family violence is subject to different drivers and reporting trends than other offences against the person and is therefore excluded from this indicator.

300

A low or decreasing rate of offences is desirable.

500

The rate of offences against the person (excluding family violence-related offences) per 100,000 people is calculated by multiplying the number of offences by 100,000 and dividing this figure by the WA Estimated Resident Population as at 31 December (mid-point of the financial year). The use of a rate of offences per 100,000 people is an internationally recognised standard for comparing the prevalence of crime over time and between different geographical areas.

WHAT does this indicator show? The WA Police Force did not meet the 2017-18 target of 810 offences against the person (excluding family violence-related offences) per 100,000 people. The rate decreased by 1.5 per cent to 817.7 in 2017-18, compared with 830.4 in 2016-17. The 2017-18 rate was 0.9 per cent higher than the target of 810. The main contributing factor to the variance was an increase in assault (nonfamily) offences.

200 100 0

HOW is this indicator derived?

2013-14(r) 2014-15(r) 2015-16(r) 2016-17(r)

2017-18

Target 2017-18

Financial Year

Notes: (a) From July 2017, offences are defined as ‘Recorded Offences’. Recorded offences are all offences reported to or becoming known to police within the relevant time period that do not have an Offence Outcome Status Code of: ‘No Criminal Offence’, ‘Offence Substituted’, or ‘False Report’. Prior to July 2017, offences were defined as ‘Verified Offences’. Verified offences were all offences reported to or becoming known to police within the relevant time period that have not been determined to be a ‘False Report’ or ‘Mistakenly Reported’. The number of reported offences is not within the direct control of the police. (b) Changes to recording and reporting practices implemented between May and July 2017 affect this indicator. As a result, comparison with historical data should be done with caution. (c) This indicator is based on selected recorded offences reported to, or becoming known to police, and resulting in the submission of an incident report in the Frontline Incident Management System (IMS). Excluded are offences against public order, such as disorderly conduct and offences against the Firearms Act 1973, Liquor Control Act 1988 and a number of other offences against the statute laws of this State and the Commonwealth. (d) The number of recorded offences for a period (e.g. financial year) comprises all recorded offences reported during that period, and may include recorded offences committed during earlier periods. (e) ‘Offences against the person’ include: homicide, assault, sexual offences, threatening behaviour, deprivation of liberty, and robbery. Offences against the person that are family violence-related are excluded. (r) Revised figure from that shown in the previous Annual Report due to changes in crime recording and reporting practices. Sources: WA Police Force, Frontline Incident Management System. Australian Bureau of Statistics, Australian Demographic Statistics, December Quarter 2017 (Cat. No. 3101).

142 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

KPI 2: Rate of offences against property (excluding family violence-related offences) per 100,000 people, 2013-14 to 2017-18 (a)(b)(c)(d) 8,000

7,000 6,703.9

6,000

6,017.2

6,305.8

6,185.0

6,200.0 5,747.9

Rate

5,000

4,000

WHY is this a key indicator of WA Police Force performance? In collaboration with other agencies, the WA Police Force contributes to addressing the causal effects of crime and disorder, and disrupting criminal behaviour. The WA Police Force continues to monitor the levels of crime and work proactively to reduce them, thereby contributing to community safety and security. The WA Police Force can influence crime rates by targeting causal factors (crime prevention) and by successfully investigating offences and apprehending offenders. Family violence is subject to different drivers and reporting trends than other offences against the person and is therefore excluded from this indicator.

3,000

2,000

A low or decreasing rate of offences is desirable.

The rate of offences per 100,000 people is calculated by multiplying the number of offences against property by 100,000 and dividing this figure by the WA Estimated Resident Population as at 31 December (midpoint of the financial year). The use of a rate of offences per 100,000 people is an internationally recognised standard for comparing the prevalence of crime over time and between different geographical areas.

WHAT does this indicator show? The WA Police Force achieved the 2017-18 target of 6,200 offences against property (excluding family violence-related offences) per 100,000 people. The rate decreased by 7.1 per cent to 5,747.9 in 2017-18, compared with 6,185.0 in 2016-17. The 2017-18 rate was 7.3 per cent lower than the target of 6,200.

1,000

HOW is this indicator derived?

2013-14(r) 2014-15(r) 2015-16(r) 2016-17(r)

2017-18

Target 2017-18

KEY PERFORMANCE INDICATORS

Community Demand

Financial Year

Notes: (a) From July 2017, offences are defined as ‘Recorded Offences’. Recorded offences are all offences reported to or becoming known to police within the relevant time period that do not have an Offence Outcome Status Code of: ‘No Criminal Offence’, ‘Offence Substituted’, or ‘False Report’. Prior to July 2017, offences were defined as ‘Verified Offences’. Verified offences were all offences reported to or becoming known to police within the relevant time period that have not been determined to be a ‘False Report’ or ‘Mistakenly Reported’. The number of reported offences is not within the direct control of the police. (b) Changes to recording and reporting practices implemented between May and July 2017 affect this indicator. As a result, comparison with historical data should be done with caution. (c) This indicator is based on selected recorded offences reported to, or becoming known to police, and resulting in the submission of an incident report in the Frontline Incident Management System (IMS). Excluded are offences against public order, such as disorderly conduct and offences against the Firearms Act 1973, Liquor Control Act 1988 and a number of other offences against the statute laws of this State and the Commonwealth. (d) The number of recorded offences for a period (e.g. financial year) comprises all recorded offences reported during that period, and may include recorded offences committed during earlier periods. (e) ‘Offences against property’ include: burglary, stealing of motor vehicle, stealing, arson, and property damage. Offences against property that are family violence-related are excluded. (r) Revised figure from that shown in the previous Annual Report due to changes in crime recording and reporting practices. Sources: WA Police Force, Frontline Incident Management System. Australian Bureau of Statistics, Australian Demographic Statistics, December Quarter 2017 (Cat. No. 3101).

143 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

Organisational Capacity KPI 3: Percentage of sworn police officer hours available for frontline policing duties, 2013-14 to 2017-18 (a)(b)(c) 100 90

HOW is this indicator derived?

71.5

72.9

73.6

74.6

74.5

75.0

60 Per cent

KEY PERFORMANCE INDICATORS

80 70

The percentage of sworn police officer hours available for frontline policing duties, directly contributing to community safety and security, can therefore be used as a measure of the effectiveness of the agency in achieving its outcome.

50 40

The number of sworn police officer hours available for frontline policing duties is based on the hours of police officers attached to organisational units that have been deemed to be ‘frontline’. For the purpose of this indicator, an organisational unit is classified as ‘frontline’ if it satisfies the following criteria: (a) The unit is comprised of operational police officers who:

30 20

• Are physically able (i.e. not temporarily or permanently injured);

• Are required to be critical skills trained;

2013-14

2014-15

2015-16

2016-17(r)

2017-18

Target 2017-18

Financial Year

WHY is this a key indicator of WA Police Force performance? Approximately 75 per cent of WA Police Force expenditure relates to employee expenses.

• Enforcing the law; • Apprehending offenders; or • Emergency management. (c) The police or police-related service is delivered directly to members of the public, predominantly face-to-face or via an electronic communication device. Sworn police officers include Aboriginal Police Liaison Officers, but exclude Police Auxiliary Officers and the ranks of Superintendent and above. Frontline availability also excludes permanently or temporarily non-operational police officers. The indicator is calculated by expressing the number of sworn police officer hours available for frontline policing duties (including overtime) as a percentage of the number of baseline hours worked (total police officer hours less annual and long service leave).

• Are actively visible as a police officer;

WHAT does this indicator show?

• May exercise police powers; and

The WA Police Force did not meet the 2017-18 target of 75 per cent.

• Are expected to exercise such powers on a daily basis if required. (b) The unit is delivering a police or police-related service, including:

The percentage of sworn police officer hours available for frontline policing duties in 2017-18 was 74.5 per cent.

• Keeping the peace; • Preventing crime; • Detecting crime;

Notes: (a) Sworn police officers include Aboriginal Police Liaison Officers. (b) This indicator excludes: Police Auxiliary Officers, sworn police officers of the rank of Superintendent and above, sworn police officers who are permanently or temporarily non-operational, and sworn police officers working in non-operational/non-frontline areas i.e. Professional Standards, Management Audit, Asset Management, Finance, Capability and Coordination, Business Information Systems, Judicial Services (including district prosecuting), Intelligence (including District Intelligence Units and Traffic Intelligence), Human Resources, Training and Development (including district training officers), Media and Corporate Communications, and Executive Services. (c) This indicator does not currently take into account the impact of training on the hours available for frontline policing duties. (r) Revised figure from that shown in the previous Annual Report due to updated data sources. Source: WA Police Force Resource Management Information System (RMIS), payroll data.

144 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

KPI 4: Percentage of priority 1 & 2 incidents in the metropolitan area responded to within 12 100 minutes, 2013-14 to 2017-18 (a)(b) 90 80

81.6

83.3

80.0

78.2

70.7

69.5

Per cent

The ability of the WA Police Force to respond in a timely and appropriate manner to such incidents directly and indirectly contributes to community safety and security. The WA Police Force recognises that not all incidents can be responded to within the specified timeframe, but aims to respond to 80 per cent of priority 1 & 2 incidents within 12 minutes in the Perth metropolitan area.

50 40 30 20 10 0

On receiving the call, the WA Police Force allocates a response priority to the incident according to its level of seriousness. Priority 1 incidents pose an imminent threat to life and require urgent attendance. Priority 2 incidents involve situations that require immediate attendance such as a serious offence/incident in progress.

2013-14

2014-15

2015-16

2016-17(r)

2017-18

Target 2017-18

Financial Year

WHY is this a key indicator of WA Police Force performance?

The WA community expects that the police will respond promptly to calls for police assistance.

The main considerations in responding to all incidents are the safety of the community and police officers, and the quality of the response. Response times are therefore considered to be only one aspect of police performance when responding to incidents. Response times are affected by many factors including the number of available police, existing tasking demands and priorities, road and weather conditions. Population growth and the development of new housing estates in the metropolitan area have a significant impact on existing policing districts.

Several of the metropolitan districts have police sub-districts that are situated on the periphery of the metropolitan area. Whilst patrolling of these outlying sub-districts is contained within a district’s service delivery model, it is not necessarily true that an operational unit will be in the area when a priority 1 or 2 task arises. It is reasonable to assume that responding to priority 1 or 2 incidents in these marginal metropolitan areas may experience delays beyond the target response time.

HOW is this indicator derived? The indicator is calculated by expressing the number of priority 1 & 2 incidents that are responded to within 12 minutes as a percentage of the total number of priority 1 & 2 incidents in the Perth metropolitan area. (a)(b)

WHAT does this indicator show? The WA Police Force achieved the 2017-18 target of 80 per cent of priority 1 & 2 incidents in the metropolitan area being responded to within 12 minutes. The percentage increased by 1.7 percentage points in 2017-18 to 83.3 per cent, compared with 81.6 per cent in 2016-17.

KEY PERFORMANCE INDICATORS

Internal Process

Notes: (a) To provide an accurate indication of response times, the following incident types have been excluded from calculations, as they do not contribute to measuring service delivery and/or have the potential to skew results: • Scheduled Events, which are incidents created for attendance at a later time or date, e.g. Royal Flying Doctor Service escorts; • Field Initiated Incidents, which are deemed ‘arrived’ at the time of initiating the Computer Aided Dispatch system (CAD) incident, e.g. pursuits or any incident created directly by a unit from their Tasking and Dispatch Information System (TADIS) device; • Change of Incident Response Priority, where incidents are subject to a priority upgrade, e.g. priority 3 to priority 2, the applicable response target time becomes that of the new priority group, however the target response time for that priority may already have expired; • Incidents with no recorded ‘At Scene’ time, which may occur due to a number of circumstances; and • Incidents where there is no police attendance – matter dealt with other than by police attending the location. (b) The response time has been calculated from the time the incident was entered in the CAD system to the time of arrival of the first resource at the scene. The response times of other resources that may also attend the same incident are excluded. Source: WA Police Force, Computer Aided Dispatch system.

145 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

Internal Process

WHY is this a key indicator of WA Police Force performance?

KPI 5: Percentage of priority 3 incidents in the metropolitan area responded to within 60 minutes, 2013-14 to 2017-18 (a)(b)

The WA community expects that the police will respond promptly to calls for police assistance.

100 90 87.9

84.8

82.8

82.6

83.5 80.0

The ability of the WA Police Force to respond in a timely and appropriate manner to such incidents directly and indirectly contributes to community safety and security.

60 Per cent

KEY PERFORMANCE INDICATORS

The WA Police Force recognises that not all incidents can be responded to within the specified timeframe but aims to respond to 80 per cent of priority 3 incidents within 60 minutes in the Perth metropolitan area.

40 30 20 10 0

On receiving the call, the WA Police Force allocates a response priority to the incident according to its level of seriousness. Priority 3 incidents include an offence in progress/ suspect at scene or the preservation of evidence and require routine attendance.

2013-14

2014-15

2015-16

2016-17(r)

Financial Year

2017-18

Target 2017-18

However, the main considerations in responding to all incidents are the safety of the community and police officers, and the quality of the response. Response times are therefore considered to be only one aspect of police performance when responding to incidents. Response times are affected by many factors including the number of available police, existing tasking demands and priorities, road and weather conditions.

Population growth and the development of new housing estates in the metropolitan area have a significant impact on existing policing districts. Several of the metropolitan districts have police sub-districts that are situated on the periphery of the metropolitan area. Whilst patrolling of these outlying sub-districts is contained within a district’s service delivery model, it is not necessarily true that an operational unit will be in the area when a priority 3 task arises. It is reasonable to assume that responding to priority 3 incidents in these marginal metropolitan areas may experience delays beyond the target response time.

HOW is this indicator derived? The indicator is calculated by expressing the number of priority 3 incidents that are responded to within 60 minutes as a percentage of the total number of priority 3 incidents in the Perth metropolitan area. (a)(b)

WHAT does this indicator show? The WA Police Force achieved the 2017-18 target of 80 per cent of priority 3 incidents in the metropolitan area being responded to within 60 minutes. The percentage increased to 83.5 per cent in 2017-18, compared with 82.6 per cent in 2016-17.

146 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

WHY is this a key indicator of WA Police Force performance?

KPI 6: Percentage of family and domesticrelated incidents where an offender was processed for an offence against the person within 7 days, 2013-14 to 2017-18 (a)(b)

The WA Police Force recognises that incidents involving family and domestic violence are serious crimes. Acts of family and domestic violence are a complex and challenging issue affecting the safety and security of our community. Such acts can take many forms and can often be endured by victims and their children over long periods of time before they seek help.

100 90 80 70

78.9 68.9

71.1

77.4

75.0

72.3

Per cent

60 50 40 30 20 10 0

2013-14(r) 2014-15(r) 2015-16(r) 2016-17(r) Financial Year

2017-18

Target 2017-18

The WA Police Force takes positive action to protect the victims and their children from further harm when acts of family and domestic violence occur. Through a collaborative approach with partner agencies, victims receive support and assistance and are able to make safe and informed choices. Police Orders and Violence Restraint Orders are used as additional safeguards and not as an alternative to the laying of appropriate charges. Generally, police process offenders for family and domestic violence-related offences within a short period of time as the offenders are often present and their identity is known. It is important that in the interests of protecting victims and community safety to process offenders promptly.

HOW is this indicator derived? This indicator relates to family and domesticrelated incidents recorded in the WA Police Force Frontline Information Management System where an offender has been processed (e.g. arrested, charged) for an offence against the person. Offences against the person include: homicide, assault, sexual offences, threatening behaviour, deprivation of liberty, and robbery. The indicator is calculated by expressing the number of family and domestic-related incidents where an offender was processed for one or more offences against the person within 7 days as a percentage of the total number of family and domestic-related incidents where an offender was processed for one or more offences against the person during the reporting period.

WHAT does this indicator show? The WA Police Force achieved the 2017-18 target of 75 per cent of family and domestic-related incidents having an offender processed for an offence against the person within 7 days. The percentage decreased to 77.4 per cent in 2017-18 compared with 78.9 per cent in 2016-17.

KEY PERFORMANCE INDICATORS

Internal Process

147 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

KEY PERFORMANCE INDICATORS

(e) ‘Offences against the person’ include: homicide, assault, sexual offences, threatening behaviour, deprivation of liberty, and robbery. (f) Notwithstanding the definition of ‘A family and domestic relationship’ in section 4 of the Restraining Orders Act 1997, prior to 01 July 2017 a family/domestic relationship is defined for the purpose of recording incidents by the WA Police Force as: • Intimate partners, means two persons who are or have been in a relationship with each other which has some degree of stability and continuity. It must reasonably be supposed to have, or have had a sexual aspect to the relationship. The partners do not have to be living together on a full-time continuing basis and need not ever have done so; or • Immediate family members, means two persons who are related whether directly, in-laws or step family, and can involve parent; grandparent; one of the persons being a child who ordinarily resides, resided or regularly stays with the other person; and guardian of an involved child.

From 01 July 2017 a family relationship is defined for the purpose of recording incidents by WA Police Force as: • Immediate family, and can involve: -- Partner / ex-partner; --

Parents;

Guardians of children; and

Children who reside or regularly stay with involved parties; or

• Extended family, involving every other family or personal relationship which is not listed as immediate family. (g) An ‘act of family and domestic violence’ is defined in section 6 of the Restraining Orders Act 1997 and means one of the following acts that a person commits against another person with whom he or she is in a family and domestic relationship: • • • • •

assaulting or causing personal injury to the person kidnapping or depriving the person of his or her liberty damaging the person’s property, including the injury or death of an animal that is the person’s property behaving in an ongoing manner that is intimidating, offensive or emotionally abusive towards the person pursuing the person or a third person or causing the person or a third person to be pursued with intent to intimidate the person; or in a manner that could reasonably be expected to intimidate, and that does in fact intimidate, the person • threatening to commit any act described above against the person. (r) Revised figure from that shown in the previous Annual Report due to changes in crime recording and reporting practices. Source: WA Police Force, Frontline Incident Management System.

148 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

KPI 7: Percentage of offences against the person investigations finalised within 60 days, 2013-14 to 2017-18 (a)(b)(c) 100 90 80

84.3

85.3

85.6

86.9

88.4

85.0

Per cent

60 50 40

Investigations of offences against the person are more complex than offences against property and therefore can take longer to finalise, hence the period of 60 days compared with 30 days for offences against property. One of the purposes of police is to apprehend offenders, and this is usually the result of a successful investigation. Apprehending offenders may stop further offences being committed and act as a deterrent to future criminal behaviour. As a consequence, this contributes to community safety and security.

HOW is this indicator derived?

The ‘percentage of offences against the person finalised’ includes family violence-related offences and is comprised of offences with the following investigation outcomes:

20 10 0

it reflects better processing, file management, investigation standards and attention to getting the investigation done.

2013-14(r) 2014-15(r) 2015-16(r) 2016-17(r)

2017-18

Target 2017-18

Financial Year

WHY is this a key indicator of WA Police Force performance? Applying an appropriate response, practice or procedure early in an investigation affects the investigation’s effectiveness and the likelihood that it will be resolved (e.g. offender processed) within a relatively short period of time. The percentage of offences against the person investigated that are finalised within 60 days is a key indicator of investigative effectiveness, as

• Offender processed e.g. arrested, charged, summonsed, cautioned, referral to a Juvenile Justice Team, issuing a Cannabis Intervention Requirement, a Criminal Code Infringement Notice, or other infringement. • Complaint withdrawn – where the victim indicates they no longer support an investigation or charging of the offender. • Insufficient evidence – evidence is not sufficient to proceed by way of charge against a suspect for an offence. • Unable to proceed/charge – unable to proceed or charge based on:

• Jurisdictional impediment; • Diplomatic immunity; and • Public interest – Office of the Director of Public Prosecutions direction. • Uncleared – offence remains unresolved. Applied when it has been determined no further lines of inquiry exist, or a management decision has been made not to investigate further. Please note that in relation to offences that were finalised, the WA Police Force can re-open investigations into all unsolved crimes if new information or new evidence comes to light. The number of recorded offences against the person investigations finalised within 60 days of being reported is expressed as a percentage of the total number of recorded offences against the person where investigations have been finalised during the reporting period and may include recorded offences committed during earlier periods.

WHAT does this indicator show? The WA Police Force achieved the 2017-18 target of 85 per cent of offences against the person investigations finalised within 60 days. The percentage has increased each year since 2013-14.

KEY PERFORMANCE INDICATORS

Internal Process

In 2017-18, of the 88.4 per cent of offences against the person finalised within 60 days, the percentage finalised by investigation outcome was as follows:

Investigation Outcome Type Insufficient evidence

44.9%

Offender processed

36.8%

• Statute of Limitations, immature age, other legal impediment;

Uncleared 8.6% Complaint withdrawn

7.3%

• Death of victim, suspect or key witness;

Unable to proceed/charge

2.4%

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KEY PERFORMANCE INDICATORS

Notes: (a) From July 2017, offences are defined as ‘Recorded Offences’. Recorded offences are all offences reported to or becoming known to police within the relevant time period that do not have an Offence Outcome Status Code of: ‘No Criminal Offence’, ‘Offence Substituted’, or ‘False Report’. Prior to July 2017, offences were defined as ‘Verified Offences’. Verified offences were all offences reported to or becoming known to police within the relevant time period that have not been determined to be a ‘False Report’ or ‘Mistakenly Reported’. The number of reported offences is not within the direct control of the police. (b) Changes to recording and reporting practices implemented between May and July 2017 affect this indicator. As a result, comparison with historical data should be done with caution. (c) This indicator is based on selected recorded offences reported to, or becoming known to police, and resulting in the submission of an incident report in the Frontline Incident Management System (IMS). Excluded are offences against public order, such as disorderly conduct and offences against the Firearms Act 1973, Liquor Control Act 1988 and a number of other offences against the statute laws of this State and the Commonwealth. (d) The number of recorded offences for a period (e.g. financial year) comprises all recorded offences reported during that period and may include recorded offences committed during earlier periods. (e) ‘Offences against the person’ include: homicide, assault, sexual offences, threatening behaviour, deprivation of liberty, and robbery. (r) Revised figure from that shown in the previous Annual Report due to changes in crime recording and reporting practices. Source: WA Police Force, Frontline Incident Management System.

150 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

KPI 8: Percentage of offences against property investigations finalised within 30 days, 2013-14 to 2017-18 (a)(b)(c) 100 90

89.7

90.5

89.7

90.4

91.0

90.0

Investigations of offences against property are generally less complex and have less evidence available to identify an offender than offences against the person. Therefore they take less time to finalise, hence the period of 30 days compared with 60 days for offences against the person. One of the purposes of police is to apprehend offenders, and this is usually the result of a successful investigation. Apprehending offenders may stop further offences being committed and act as a deterrent to future criminal behaviour. As a consequence, this contributes to community safety and security.

70 60 Per cent

it reflects better processing, file management, investigation standards and attention to getting the investigation done.

50 40

HOW is this indicator derived?

The ‘percentage of offences against property finalised’ includes family violence-related offences and is comprised of offences with the following investigation outcomes:

20 10 0

2013-14(r) 2014-15(r) 2015-16(r) 2016-17(r)

2017-18

Target 2017-18

Financial Year

WHY is this a key indicator of WA Police Force performance? Applying an appropriate response, practice or procedure early in an investigation affects the investigation’s effectiveness and the likelihood that it will be resolved (e.g. offender processed) within a relatively short period of time. The percentage of offences against property investigated that are finalised within 30 days is a key indicator of investigative effectiveness, as

• Jurisdictional impediment; • Diplomatic immunity; and • Public interest – Office of the Director of Public Prosecutions direction. • Uncleared – offence remains unresolved. Applied when it has been determined no further lines of inquiry exist, or a management decision has been made not to investigate further. Please note that in relation to offences that were finalised, the WA Police Force can re-open investigations into all unsolved crimes if new information or new evidence comes to light. The number of recorded offences against property investigations finalised within 30 days of being reported is expressed as a percentage of the total number of recorded offences against property where investigations have been finalised during the reporting period and may include recorded offences committed during earlier periods.

WHAT does this indicator show? The WA Police Force achieved the 2017-18 target of 90 per cent of offences against property investigations finalised within 30 days. The percentage increased to 91.0 per cent in 2017-18, compared with 90.4 per cent in 2016-17.

KEY PERFORMANCE INDICATORS

Internal Process

In 2017-18, of the 91.0 per cent of offences against property finalised within 30 days, the percentage finalised by investigation outcome was as follows:

Investigation Outcome Type Uncleared 78.3% Offender processed

14.7%

Insufficient evidence

4.5%

Complaint withdrawn Unable to proceed/charge

2.1% 0.4%

151 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

KEY PERFORMANCE INDICATORS

Notes: (a) From July 2017, offences are defined as ‘Recorded Offences’. Recorded offences are all offences reported to or becoming known to police within the relevant time period that do not have an Offence Outcome Status Code of: ‘No Criminal Offence’, ‘Offence Substituted’, or ‘False Report’. Prior to July 2017, offences were defined as ‘Verified Offences’. Verified offences were all offences reported to or becoming known to police within the relevant time period that have not been determined to be a ‘False Report’ or ‘Mistakenly Reported’. The number of reported offences is not within the direct control of the police. (b) Changes to recording and reporting practices implemented between May and July 2017 affect this indicator. As a result, comparison with historical data should be done with caution. (c) This indicator is based on selected recorded offences reported to, or becoming known to police, and resulting in the submission of an incident report in the Frontline Incident Management System (IMS). Excluded are offences against public order, such as disorderly conduct and offences against the Firearms Act 1973, Liquor Control Act 1988 and a number of other offences against the statute laws of this State and the Commonwealth. (d) The number of recorded offences for a period (e.g. financial year) comprises all recorded offences reported during that period, and may include recorded offences committed during earlier periods. (e) ‘Offences against property’ include: burglary, stealing of motor vehicle, stealing, arson, and property damage. (r) Revised figure from that shown in the previous Annual Report due to changes in crime recording and reporting practices. Source: WA Police Force, Frontline Incident Management System.

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WHY is this a key indicator of WA Police Force performance?

KPI 9: Percentage of traffic law enforcement contacts made by police officers that target ‘Category A’ offences, 2013-14 to 2017-18 100 90

96.8

97.1

97.7

98.3

98.7 90.0

The predominance of road safety and traffic law enforcement effort conducted by police officers is directed to these issues.

70 60 Per cent

Certain road behaviours are deemed most likely to cause crashes, such as driving under the influence of alcohol/drugs, dangerous/reckless driving, speeding, unauthorised driving, and use of mobile phones whilst driving; or contribute to the severity of injury, i.e., not wearing seatbelts/ restraints/ helmets.

By maintaining a high proportion of enforcement effort on addressing these ‘Category A’ offences, as opposed to other traffic offences, the police are being effective in conducting traffic law enforcement in order to contribute to the outcome of community safety.

50 40 30 20

HOW is this indicator derived?

‘Category A’ offences include: driving under the influence of alcohol/drugs, careless/ dangerous/ reckless driving, non-speed camera speeding offences, no authority to drive, use of mobile phones whilst driving, and non-wearing of seatbelts/restraints/helmets.

2013-14

2014-15

2015-16 2016-17(r) 2017-18 Financial Year

Target 2017-18

For the purpose of this indicator, a traffic contact includes conducting a preliminary breath/drug test, charging a road user for a traffic offence(s), or issuing a traffic infringement. As a preliminary breath/drug test is a traffic contact, any drink/drug driving charge or infringement that may result from the breath test is not counted. The number of traffic law enforcement contacts made by police officers that target ‘Category A’ offences is expressed as a percentage of the total number of traffic law enforcement contacts (excluding drink/drug driving charges/ infringements) during the reporting period.

WHAT does this indicator show? The WA Police Force achieved the 2017-18 target of 90 per cent of traffic law enforcement contacts made by police officers targeting ‘Category A’ offences. The percentage has increased each year since 2013-14.

KEY PERFORMANCE INDICATORS

Internal Process

Notes: (r) Revised figure from that shown in the previous Annual Report due to updated data sources. Sources: WA Police Force, Prosecution system. WA Police Force, Image and Infringement Processing System (IIPS). WA Police Force, Traffic and Crash Executive Information System (TEACEIS).

153 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

Community Satisfaction and Confidence KPI 10: Percentage of the community who were ‘satisfied’ or ‘very satisfied’ with the service received during their most recent contact with police, 2013-14 to 2017-18 (a)(b) 100

83.8

82.0

84.8 80.8

83.7

82.0

70 60 Per cent

KEY PERFORMANCE INDICATORS

50 40 30 20 10 0

2013-14

2014-15

2015-16

2016-17

Financial Year

2017-18

Target 2017-18

WHY is this a key indicator of WA Police Force performance? Customer satisfaction is a widely accepted measure of organisational performance. Indicators based on community perception provide useful information about service delivery and acknowledge the importance of community engagement. The WA community is the customer of the services provided by the WA Police Force. The extent to which those members of the community who have had contact with the police during the last 12 months are satisfied with the service received during their most recent contact with the police is based on personal experience. As a consequence, through their attitude, behaviour and actions, police can directly influence the level of satisfaction members of the community perceive resulting from this interaction with police. The extent to which the community is satisfied with the service received during their most recent contact with police provides an indication of how well these services meet customer needs and expectations; and therefore the effectiveness of the police in contributing to community safety and security.

HOW is this indicator derived? The data for this indicator is sourced from the National Survey of Community Satisfaction with Policing. The data is weighted separately by police district, and age by sex to ensure that responses are representative of the WA population aged 18 or over. Weights are adjusted so that they sum

to a quarter of the WA population each quarter. In this way, the combined weighted estimates for four consecutive quarters are approximately equal to the total population. The indicator is based on those people who did have contact with police in the last 12 months and their response to the question: ‘How satisfied were you with the service you received during your most recent contact with police?’ The response categories are: ‘very satisfied’, ‘satisfied’, ‘neither satisfied nor dissatisfied’, ‘dissatisfied’, and ‘very dissatisfied’. The percentage of the WA community who responded ‘satisfied’ or ‘very satisfied’ are combined, to show the overall percentage satisfied with the service received during their contact with police.

WHAT does this indicator show? The WA Police Force achieved the 2017-18 target of 82 per cent of the WA community satisfied with the services received during their most recent contact with police. The percentage increased to 83.7 per cent in 2017-18 compared with 80.8 per cent in 2016-17. Of those who were ‘dissatisfied’ or ‘very dissatisfied’ with the service received during their most recent contact with police, the main reason given was that the police ‘didn’t do enough/ took no action’. In 2017-18, 67.9 per cent of the WA community had contact with police in the last 12 months. The most common reasons for the most recent contact with police were a random breath/drug test, and to report a crime or other incident.

154 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

KEY PERFORMANCE INDICATORS

Notes: (a) This indicator is derived from the National Survey of Community Satisfaction with Policing, which commenced in July 2001. The survey is conducted by telephone using the service providerâ&#x20AC;&#x2122;s Computer Assisted Telephone Interviewing facilities. Interviewing is conducted each month. Eligible respondents are required to be aged 18 years or over. Respondents are chosen from each contacted household by the next birthday method. People who work for the police, or who live in a household with someone who works for the police, are excluded from the survey. A random sample of listed landline telephone and mobile phone numbers is generated for each police district within WA using the Random Digit Dialling (RDD) method. The random sampling method used allows both listed and unlisted numbers in all active telephone exchanges to be included in the sample. The overall sample is stratified by police district to ensure a sufficient sample is collected for each police district each quarter. Each police district has a monthly quota of interviews to ensure interviewing is spread evenly across the full year. In 2017-18, 27,887 people aged 18 years and over were surveyed nationally, of which 2,800 were surveyed in WA. The response rate for WA (defined as interviews as a proportion of interviews and refusals) was 60.9 per cent. (b) With all sample surveys there are errors that occur by chance because the data were obtained from a sample, rather than the entire population. The relative standard error (RSE) is a measure of the error (relative to the size of the estimate) likely to have occurred due to sampling. Generally, only estimates with an RSE of 25 per cent or less are considered reliable for most purposes. Estimates with an RSE of between 25 per cent and 50 per cent should be used with caution while estimates with an RSE greater than 50 per cent should not be used. The RSE associated with the estimate for 2017-18 was 2.2 per cent. Source: National Survey of Community Satisfaction with Policing (unpublished data).

155 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

Community Satisfaction and Confidence

WHY is this a key indicator of WA Police Force performance?

KPI 11: Percentage of the community who ‘agreed’ or ‘strongly agreed’ that they have confidence in police, 2013-14 to 2017-18 (a)(b) 100

83.8

87.7 82.2

82.3

84.9

85.0

HOW is this indicator derived?

60 Per cent

KEY PERFORMANCE INDICATORS

The community’s level of confidence in police reflects communication between the police and the public, police effectiveness and service delivery, professionalism, honesty, and treating people fairly and equally. By maintaining a high level of community confidence in police, the police are empowered to contribute to community safety and security.

The data is weighted separately by police district, and age by sex to ensure that responses are representative of the WA population aged 18 or over. Weights are adjusted so that they sum to a quarter of the WA population each quarter. In this way, the combined weighted estimates for four consecutive quarters are approximately equal to the total population.

50 40 30 20 10 0

2013-14

2014-15

2015-16

2016-17

2017-18

The indicator is based on those people who responded to the question: ‘To what extent do you agree or disagree with the following statement about police in WA: I do have confidence in the police?’ The response categories are: ‘strongly agree’, ‘agree’, ‘neither agree nor disagree’, ‘disagree’, and ‘strongly disagree’. The percentage of the WA community who responded ‘agree’ or ‘strongly agree’ are combined to show the overall level of agreement with the statement: I do have confidence in the police.

WHAT does this indicator show? The WA Police Force did not meet the 2017-18 target of 85 per cent of the community ‘agreed’ or ‘strongly agreed’ that they have confidence in police. The percentage increased to 84.9 per cent in 2017-18, compared with 82.3 per cent in 2016-17.

Target 2017-18

Financial Year

Notes: (a) This indicator is derived from the National Survey of Community Satisfaction with Policing, which commenced in July 2001. The survey is conducted by telephone using the service provider’s Computer Assisted Telephone Interviewing facilities. Interviewing is conducted each month. Eligible respondents are required to be aged 18 years or over. Respondents are chosen from each contacted household by the next birthday method. People who work for the police, or who live in a household with someone who works for the police, are excluded from the survey. A random sample of listed landline telephone and mobile phone numbers is generated for each police district within WA using the Random Digit Dialling (RDD) method. The random sampling method used allows both listed and unlisted numbers in all active telephone exchanges to be included in the sample. The overall sample is stratified by police district to ensure a sufficient sample is collected for each police district each quarter. Each police district has a monthly quota of interviews to ensure interviewing is spread evenly across the full year. In 2017-18, 27,887 people aged 18 years and over were surveyed nationally of which 2,800 were surveyed in WA. The response rate for WA (defined as interviews as a proportion of interviews and refusals) was 60.9 per cent. (b) With all sample surveys there are errors that occur by chance because the data were obtained from a sample, rather than the entire population. The relative standard error (RSE) is a measure of the error (relative to the size of the estimate) likely to have occurred due to sampling. Generally, only estimates with an RSE of 25 per cent or less are considered reliable for most purposes. Estimates with an RSE of between 25 per cent and 50 per cent should be used with caution while estimates with an RSE greater than 50 per cent should not be used. The RSE associated with the estimate for 2017-18 was 1.5 per cent. Source: National Survey of Community Satisfaction with Policing (unpublished data).

156 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

KPI 12: Effectiveness of road safety awareness campaigns, 2014-15 to 2017-18

90 80 79.0 74.0

Per cent

70.0

HOW is this indicator derived?

65.0

This indicator represents the proportion of WA drivers who remember seeing Commission community education campaigns, and was formulated through evaluation surveys undertaken at the end of each major campaign period.

50 40 30 20 10 0

The Road Safety Commission uses community education campaigns to raise awareness of the risks associated with unsafe road behaviours and encourage safe behaviours. Marketing best practice holds that research evaluation in the form of quantitative campaign tracking is essential for the evaluation of campaigns. In line with this, post-campaign evaluations were undertaken, specifically measuring prompted awareness, comprehension of campaign key messages by the target audience, and impact on intentions of drivers.

100

79.0

WHY is this a key indicator of Road Safety Commission performance?

2014-15

2015-16

2016-17

Financial Year

2017-18

Target 2017-18

Evaluation surveys, which were conducted independently through market research professionals, were undertaken at the end of each major campaign period. A major campaign was defined as having television as the main media component, and a total spend of at least $500,000 in media scheduling. Evaluation was undertaken via quantitative online surveys. The measure was based on

prompted campaign recognition (percentage of people who remembered seeing any of the core materials for a given campaign). The population segment researched was West Australian drivers aged 17 and over, with a random sample of at least 400. Data was weighted to reflect actual population distribution based on Australian Bureau of Statistics (ABS) statistics. Weightings were applied individually based on age, gender, and geographic location, to ensure the data represented the WA population. The KPI measure is calculated as the average percentage of prompted community awareness (recall/recognition), i.e., adding all percentages and dividing by the number of campaigns evaluated.

WHAT does this indicator show? During the 2017-18 financial year, two campaigns were undertaken that met the requirements to be a major campaign. These campaigns addressed Drink Driving, and Motorcycle Safety. Overall, an 81 per cent awareness of the Motor cycle safety campaign ‘Ride to Arrive’ was achieved, and a 77 per cent awareness of the Drink Driving campaign ‘Just a bit worried’ and ‘Grow up’. The overall result for the year was obtained by combining and averaging both campaigns. This resulted in an overall average of 79 per cent, which achieved the 2017-18 target of 70 per cent.

KEY PERFORMANCE INDICATORS

OUTCOME 2: IMPROVE COORDINATION AND COMMUNITY AWARENESS OF ROAD SAFETY IN WESTERN AUSTRALIA

157 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

EFFICIENCY INDICATORS

KEY PERFORMANCE INDICATORS

Key efficiency indicators provide information about the relationship between the service delivered and the resources used to produce the service. The efficiency with which the WA Police delivers Services 1-3 is measured in terms of the average cost of the service per person. It is important to note that the nature of policing is highly reactive, and with demand for services changing each year, the average cost per person of providing policing services can vary significantly. Policing activities include keeping the peace, enforcing the law, preventing and detecting crime, apprehending offenders, and emergency management. The average cost per person can be affected by such factors as employee pay rate movements and other cost increases, changes in work practices, or streamlining of processes. If real expenditure is kept constant, an increase in population will result in a lower cost per person, which represents an improvement in efficiency; i.e., the police are expending the same amount of resources to service a larger population, with potentially more crime and other incidents. The level of efficiency can be maintained if real expenditure does not exceed the rate of population growth. Expenditure that exceeds the rate of population growth indicates inefficiency. The efficiency of Service 4: Road Safety Commission is measured in terms of the percentage of Road Safety Commission projects completed on time and on budget. The key efficiency indicators for each service are presented in the following charts and show comparative performance over the period 2013-14 to 2017-18 and the target for 2017-18.

158 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

SERVICE 1: METROPOLITAN POLICING SERVICES General policing services provided by districts within the Metropolitan Region including: crime prevention, maintaining public order, and responding to and investigating criminal and general incidents. Average cost of metropolitan policing services per person in the Perth metropolitan area, 2013-14 to 2017-18 $300

$266

$250

Average cost per person

$238

$274

$270

$280

$248

$200

$150

The Metropolitan Region is one of two policing regions in WA. In 2017-18, the total cost of providing metropolitan policing services was $550.7 million. This represented 38.7 per cent of the total cost of services. These policing services are provided to the community of the Perth metropolitan area. By showing the relationship between the cost of services and the population receiving these services, the cost efficiency of delivering these services can be measured.

WHAT does this indicator show? The average cost of metropolitan policing services per person in the Perth metropolitan area for 2017-18 was $270.

HOW is this indicator derived? The total cost of metropolitan policing services is based on the Metropolitan Police Region (including â&#x20AC;&#x2DC;specialist servicesâ&#x20AC;&#x2122; within districts such as detectives, crime intelligence, prosecuting, traffic, and forensics), and Prosecuting Services and Custodial Services within Judicial Services, which directly relate to metropolitan policing, plus the apportionment of corporate services and support overhead costs. The total cost of metropolitan policing services is divided by the Estimated Resident Population (ERP) of the Metropolitan Police Region as at the beginning of the financial year; i.e., the ERP as at 30 June 2017 is used for the 2017-18 financial year.

$100

$50

WHY is this a key indicator of WA Police Force performance?

2013-14

2014-15

2015-16

2016-17

2017-18

KEY PERFORMANCE INDICATORS

OUTCOME 1: CONTRIBUTE TO COMMUNITY SAFETY AND SECURITY

Target 2017-18

Financial Year

Sources: WA Police Force Total cost of Service, from Schedule of Income and Expenses by Services for the years ended 30 June 2017 and 30 June 2018, respectively. ERP for Total Greater Perth, Australian Bureau of Statistics, Regional Population Growth, Australia, 2017 (Cat. No. 3218.0).

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WHY is this a key indicator of WA Police Force performance?

General policing services provided by districts within the Regional WA Region including: crime prevention, maintaining public order, and responding to and investigating criminal and general incidents.

The Regional WA Region is one of two policing regions in WA. In 2017-18, the total cost of providing regional and remote policing services was $400.6 million. This represented 28.1 per cent of the total cost of services. These policing services are provided to the community of regional WA. By showing the relationship between the cost of services and the population receiving these services, the cost efficiency of delivering these services can be measured.

Average cost of regional and remote policing services per person in regional WA, 2013-14 to 2017-18

$800 $700

WHAT does this indicator show? The average cost of regional and remote policing services per person in regional WA for 2017-18 was $746.

HOW is this indicator derived?

$1,000

Average cost per person

KEY PERFORMANCE INDICATORS

SERVICE 2: REGIONAL AND REMOTE POLICING SERVICES

$746 $702

$695

$702

$750

$718

$600 $500

The total cost of regional and remote policing services is based on the Regional WA Police Region (including â&#x20AC;&#x2DC;specialist servicesâ&#x20AC;&#x2122; within districts such as detectives, crime intelligence, forensics, traffic, and prosecuting), plus the apportionment of corporate services and support overhead costs. The total cost of regional and remote policing services is divided by the Estimated Resident Population (ERP) of the Regional WA Police Region as at the beginning of the financial year; i.e., the ERP as at 30 June 2017 is used for the 2017-18 financial year.

$400 $300 $200 $100 $0

2013-14

2014-15

2015-16

2016-17

2017-18

Target 2017-18

Financial Year

Sources: WA Police Force Total cost of Service from Schedule of Income and Expenses by Services for the years ended 30 June 2017 and 30 June 2018, respectively. ERP for Regional WA, Australian Bureau of Statistics, Regional Population Growth, Australia, 2017 (Cat. No. 3218.0)

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Specialist policing services include: major crime, serious and organised crime, sex crime, commercial crime, licensing enforcement, forensic, intelligence, traffic enforcement, and counter terrorism and emergency response.

Average cost of specialist policing services per person in WA, 2013-14 to 2017-18 $200 $180 $179

Average cost per person

$160 $140

$183

$184

Specialist policing services provide support to the police regions. In 2017-18, the total cost of providing specialist policing services was $473.4 million. This represented 33.2 per cent of the total cost of services. These policing services are provided to the community of WA. By showing the relationship between the cost of services and the population receiving these services, the cost efficiency of delivering these services can be measured.

WHAT does this indicator show? The average cost of specialist policing services per person in WA for 2017-18 was $183.

HOW is this indicator derived? The total cost of specialist policing services is based on the specialist portfolios (i.e. State Crime, Intelligence, Specialist and Support Services), and other specialist areas, such as Forensic and Licensing Enforcement, plus the apportionment of corporate services and support overhead costs.

$168 $157

WHY is this a key indicator of WA Police Force performance?

$154

$120 $100

The total cost of specialist policing services is divided by the Estimated Resident Population (ERP) of WA (as these services are provided across the state) as at the beginning of the financial year; i.e., the ERP as at 30 June 2017 is used for the 2017-18 financial year.

$80 $60 $40

KEY PERFORMANCE INDICATORS

SERVICE 3: SPECIALIST POLICING SERVICES

$20 $0

2013-14

2014-15

2015-16

2016-17 2017-18

Target 2017-18

Financial Year

Sources: WA Police Force Total cost of Service from Schedule of Income and Expenses by Services for the years ended 30 June 2017 and 30 June 2018, respectively. ERP for WA, Australian Bureau of Statistics, Regional Population Growth, Australia, 2017 (Cat. No. 3218.0)

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WHY is this a key indicator of Road Safety Commission performance?

• The Road Safety Partnership Program (not including the Western Force Partnership).

SERVICE 4: ROAD SAFETY COMMISSION

The Commission runs a number of road safety projects, and also funds external bodies via the provision of grants, to contribute to road safety outcomes.

The objective of this program is to improve coordination and community awareness of road safety in Western Australia.

This indicator measures projects that are delivered directly by the Commission and excludes grant-funded external projects.

• Curtin-Monash Accident Research Centre (C-MARC): Annual Plan of Work 2017-18: The Annual Plan of Work is governed by a Funding Deed between the Road Safety Commission and C-MARC. Projects are monitored on a quarterly basis via the Funding Agreement and Facilitation Committee.

Percentage of Road Safety Commission projects completed on time, 2013-14 to 2017-18

Completing projects on time is an indicator of the efficiency of the service.

HOW is this indicator derived? 100 90 80

94 90

83 78

60 50 40 30 20 10 0

This indicator identifies the percentage of Commission projects that achieve delivery within the targeted timeframe and is measured on the status of projects that were funded during the financial year, as at 30 June 2018. The following projects were completed on time in 2017-18:

Per cent

KEY PERFORMANCE INDICATORS

OUTCOME 2: IMPROVE COORDINATION AND COMMUNITY AWARENESS OF ROAD SAFETY IN WESTERN AUSTRALIA

2013-14

2014-15

2015-16

2016-17

Financial Year

2017-18

Target 2017-18

• The Community Grants and Events Program, comprising five projects. This Program allows the State Government to engage with community groups in regional areas to promote road safety messages and activities. The Commission took part in the Australasian Road Safety Conference which is held in WA every seven years. This provided the opportunity for key local and national stakeholders to showcase researchers, practitioners, policy-makers and industry spanning a range of road safety issues with a strong focus on WA.

162 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

The following Community Education Campaigns over the value of $500,000 were completed on time: • The ‘Drink Driving Campaign’. • The ‘Motorcyclist Safety Campaign’. The ‘Speeding Campaign’ was completed 70% on time. This was due to a review of the initial recidivist campaign creative, timing and scheduling was delayed by four months. The speeding enforcement education campaign was reviewed to ensure that the messaging is appropriate for the target market and to ensure the campaign can be used again in the future. A change in the approval processes resulted in the production of the campaign being undertaken in June 2018, and scheduling is expected to commence late July 2018. The Road Rules Campaigns (Drug Driving and Lane Filtering) was completed 50% on time.

The Road Safety Western Force Partnership was due for completion in January 2018. This project is considered incomplete due to the Western Force team being removed from the Super Rugby Competition on 11 August 2017, and the subsequent redundancies of Rugby WA’s staff. The project overall is determined to be 58% complete. While the Western Force Partnership has not been completed on time, the Commission has engaged in other successful partnerships such as with Clubs WA. This partnership has been developed to help reach WA’s licensed club community in both metropolitan and regional WA with the Commission’s road safety campaigns and messages. Overall, 78 per cent of projects were completed within the desired timeframe, which was lower than the 2017-18 target of 90 per cent.

Planned legislation changes for Drug Driving and Lane Filtering did not eventuate in 2017-18. This meant that the corresponding campaigns were not completed in the timeframes initially planned. This was outside the control of the Road Safety Commission.

KEY PERFORMANCE INDICATORS

WHAT does this indicator show?

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Percentage of Road Safety Commission projects completed on budget, 2013-14 to 2017-18

100 90

100

100 95

Each year the Minister for Road Safety approves the Road Trauma Trust Account budget which is made up of individual road safety projects to be delivered by road safety stakeholders, including the Commission. Each project is submitted for approval with agreed deliverables and budget. This indicator is based on Commission delivered projects only. Completing projects on budget is an indicator of the efficiency of the service.

60 Per cent

KEY PERFORMANCE INDICATORS

WHY is this a key indicator of Road Safety Commission performance?

50 40

HOW is this indicator derived? This indicator identifies the percentage of Commission projects that achieve delivery within 10 per cent budget tolerance limit of the annual targeted budget.

WHAT does this indicator show? All projects which were deemed as appropriate to continue within the Road Safety Events and Research Program were completed on budget in 2017-18. For the 2017-18 financial year, 100 per cent of Commission projects were delivered within the tolerance limit, which met the target of 95 per cent.

30 20 10 0

2013-14

2014-15

2015-16

2016-17

2017-18

Target 2017-18

Financial Year

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OBLIGATORY DISCLOSURES

OTHER FINANCIAL DISCLOSURES ACT OF GRACE PAYMENTS

REQUIREMENT UNDER TREASURER’S INSTRUCTION 319(5)

No Act of Grace Payments were made during the 2017-18 financial year.

PRICING POLICIES ON SERVICES

REQUIREMENT UNDER TREASURER’S INSTRUCTION 903, S13 (I)

The WA Police Force charge for goods and services rendered on a full or partial cost-recovery basis. These fees and charges were determined in accordance with the ‘Costing and Pricing of Government Services – Guidelines for use by agencies in the Western Australian Public Sector’ published by the Department of Treasury and the annual instructions to agencies for the preparation of the budget. The list of fees and charges that applied from 1 July 2017 for services provided during 2017-18 was published in the Government Gazette on 27 June 2017 for Police Fees, Security and Related Activities, Pawnbrokers & Second-hand Dealers and Firearms Fees, and on 12 January 2018 for Charges for Police Services at Major Events.

INTEREST IN OR BENEFITS FROM CONTRACTS

REQUIREMENT UNDER THE TREASURER’S INSTRUCTION 903, S14 III (A)(B)(C)(IV)

The WA Police Force operates a system that requires senior officers to declare confidentiality and interest in respect to any existing or proposed contracts. There are no known cases of conflicts of interest in 2017-18.

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REQUIREMENT UNDER TREASURERâ&#x20AC;&#x2122;S INSTRUCTION 903, S13 (ii (a), (b))

Project

Proposed Year of Completion

ETC June 2017 '000

Revised ETC June 2018 '000

Variations Variation '000 %

Reason for Variation

MAJOR CAPITAL WORKS (PROJECT ESTIMATED TOTAL COST EXCEEDS $10.0M) Completed Works Fleet and Equipment Purchase - New and Replacement - Fleet and Equipment Replacement Program 2015-2018

2017-18

32,321

Information Technology (IT) Infrastructure - ICT - Infrastructure Replacement and Continuity 2013-2015 - ICT - Core Business Systems - Development 2011-2015

2017-18 2017-18

54,013 59,165

Police Facilities - Cockburn Central Police Station - Custodial Facilities Upgrade Program 2015-2018 - Police Station Upgrade Program 2015-2018

2017-18 2017-18 2017-18

18,561 11,600 11,460

Works in Progress Fleet and Equipment Purchase - New and Replacement - Expansion of Enhanced Automated Traffic Enforcement Network (EATEN) - Speed Camera Replacement Program

2019-20 2019-20

14,386 18,015

11,856 18,015

(2,530) -

-18%

2020-21

40,000

47,000

7,000

18%

ERC approved budget reflow

2018-19

71,654

72,858

1,204

2019-20

13,105

12,805

ETC increased to include Department of Justice prisons in the WA Police managed network ETC decreased to exclude operating costs

2018-19 2018-19

56,011 16,780

New Works Fleet and Equipment Purchase - New and Replacement - Helicopter Replacement

2021-22

26,900

Commences 2018-19

Information Technology (IT) Infrastructure - ICT Optimisation Program 2022-2024

2023-24

23,000

Commences 2021-22

Police Facilities - Fleet and Equipment Replacement Program 2018-2021 - Fleet and Equipment Replacement Program 2022-2024 - Custodial Facilities Upgrade Program 2018-2021 - Custodial Facilities Upgrade Program 2022-2024 - Multifunctional Policing Facilities (MFPF) Air Conditioning Replacement - Police Station Upgrade Program 2018-2021 - Police Station Upgrade Program 2022-2024 - Armadale Courthouse and Police Complex

2020-21 2023-24 2020-21 2023-24 2019-20 2020-21 2023-24 2021-22

36,900 13,200 13,200 78,813

36,900 36,315 13,200 13,200 12,950 12,900 13,200 78,813

36,315 13,200 12,950 (300) 13,200 -

Commences 2018-19 Commences 2021-22 Commences 2018-19 Commences 2021-22 Commences 2018-19 ETC decreased to redirect funds to MFPF Air Conditioning Replacement Commences 2021-22 Commences 2018-19

Information Technology (IT) Infrastructure - ICT Optimisation Program - Community Safety Network: Regional Radio Network Replacement Pgm - Police Radio Network: Cwlth Legislated Radio Frequency Change

(300)

-2%

Return to the Road Trauma Trust Account (RTTA)

Police Facilities - Boost to Police Resources - Accommodation Infrastructure - Police Facilities Major Refurbishment and Upgrade Program 2015-2019

-2%

OBLIGATORY DISCLOSURES

MAJOR CAPITAL WORKS

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OBLIGATORY DISCLOSURES

GOVERNANCE DISCLOSURES STAFF PROFILE PROFILE OF POLICE OFFICERS BY GENDER (HEADCOUNT)

PROFILE OF POLICE AUXILIARY OFFICERS BY GENDER AND CATEGORY

REQUIREMENT UNDER TREASURERâ&#x20AC;&#x2122;S INSTRUCTION 903, S13 (iii (a), (b))

As at 30 June 2018

Profile of Police Officers by Gender (Headcount) (a)

Community Relations Officer (Aboriginal) Offender Review

2015

2016

2017

2018

Male

Female

As at 30 June each year Senior Police (b)

Police Officers Male Female

4,770

4,939

4,970

4,983

1,321

1,403

1,460

1,476

Male

Female

Total

Custody

139

Interception Officer

Forensic

Technology Crime Officer

Property Management

Protective Service Officer

Cadet (Aboriginal)

Alcohol and Drug Tester

192

143

335

Male

Female

Total

Police Officers

107

Police Auxiliary Officer - Community Relations Officer

Police Auxiliary Officer - Custody

Police Auxiliary Officer - Property Management

TOTALS Police Auxiliary Officers Male

167

156

198

192

Female

117

113

146

143

PROFILE OF ABORIGINAL EMPLOYEES BY GENDER AND CATEGORY (c) As at 30 June 2018

Aboriginal Police Liaison Officers Male

Female

Total Males

4,953

5,112

5,183

5,186

Total Females

1,442

1,520

1,610

1,622

6,395

6,632

6,793

6,808

TOTALS

(a) Personnel figures are based on headcount, which includes employees on leave without pay, as at 30 June 2018 (not full-time equivalent (FTE) staff). (b) Senior Police comprises the Commissioner, Deputy Commissioners and Assistant Commissioners.

Aboriginal Police Liaison Officers

Police Auxiliary Officer - Cadet

Police Staff

Wages Staff TOTALS

175

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PROFILE OF POLICE STAFF BY GENDER AND CLASSIFICATION (HEADCOUNT) (a) (b) As at 30 June 2016 Male

Female

As at 30 June 2017

Total

Male

As at 30 June 2018

Female

Total

Male

Female

Total

SDNCEO3

Class 1

Level 9

Specified Calling 8

Specified Calling 5

Level 8 Solicitor 4

Level 7

Specified Calling 4

Specified Calling 3

Solicitor 3

Level 6/7

139

152

147

Level 6

Level 5

Specified Calling 2

108

197

136

235

123

218

Level 4

125

215

126

223

102

123

225

Level 3 (includes Band Officers)

148

245

105

177

282

102

174

276

Level 2

212

540

752

210

601

811

209

573

782

Level 1

141

177

138

179

144

180

School Based Trainee Chaplain

Individual Workplace Agreements

112

115

725

1,258

1,983

772

1,408

2,180

738

1,355

2,093

Wages TOTALS Children’s Crossing Guards employed by the WA Police Force

(c)

571

625

OBLIGATORY DISCLOSURES

Level

700

(a) Personnel figures are based on headcount, which includes employees on leave without pay, as at 30 June 2018 (not full-time equivalent (FTE) staff). (b) Police Staff includes public servants and wages employees, but does not include Crossing Guards. (c) The number of Children’s Crossing Guard positions to operate Type A children’s crossings in Western Australia as at 30 June.

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OBLIGATORY DISCLOSURES

GOVERNANCE DISCLOSURES WORKFORCE PLANNING

REQUIREMENT UNDER TREASURER’S INSTRUCTION 903, S13 (III (A), (B))

The WA Police Force’s Workforce Plan 2014-17 expired in December 2017. Overall, the Plan has been well progressed with most action items completed. Some action items still remain in progress and require ongoing work to finalise. This work will continue until December 2018 when a new Workforce Plan will be developed. Workforce initiatives undertaken during 2017-18 include: • Development of a suite of leadership courses for bands 1-4 and executive leadership forums • The successful implementation of a Diversity Police Cadet Program with a focus on aboriginal employment • Continuation of the Workforce Optimisation program of works • Successful implementation and conclusion of the 2017-18 Additional Numbers in Police Officers with a focus on government commitments including the Meth Border Force, Regional Enforcement Unit, and 24/7 police stations • The development of a broader Diversity and Inclusion Strategy • Continual review and update of workforce management policies, processes, and practices.

WORKERS’ COMPENSATION CLAIMS (POLICE STAFF) 2016-17 TO 2017-18 REQUIREMENT UNDER TREASURER’S INSTRUCTION 903, S13 (III (C))

Number of Claims

2016-17

2017-18

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REQUIREMENT UNDER TREASURER’S INSTRUCTION 321 AND 903

The use of credit cards by the WA Police Force is permitted by the adoption of the terms and conditions of an approved supplier and the acceptance of the Western Australian State Government, Department of Finance, Common Use Agreement – Purchasing Card Services and Expense Management System. In adopting the use of credit cards, the WA Police Force is bound by the Treasurer’s Instruction 321, and is to be read in conjunction with the agency’s Purchasing Card Operation (Procedure) Manual. 2017-18 The number of reported instances of using the WA Police purchasing card for personal use expenditure

291

The aggregate amount of identified personal use expenditure settled within 5 working days

$11,786.59

The aggregate amount of identified personal use expenditure settled after 5 working days

$5,590.85

The aggregate amount of personal use expenditure The aggregate amount of personal use expenditure outstanding at 30 June 2018 The number of referral for disciplinary action instigated by the notifiable authority

BOARD AND COMMITTEE REMUNERATION

REQUIREMENT UNDER PREMIER’S CIRCULAR 2010/02

No remunerations were paid during 2017-18

$17,377.44 $53.37 0

OBLIGATORY DISCLOSURES

UNAUTHORISED USE OF CREDIT CARDS

MINISTERIAL DIRECTIVES

REQUIREMENT UNDER TREASURER’S INSTRUCTION 903, S12

No ministerial directives were received during 2017-18

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OBLIGATORY DISCLOSURES

OTHER LEGAL REQUIREMENTS ADVERTISING, MARKET RESEARCH, POLLING AND DIRECT MAIL REQUIREMENT UNDER THE ELECTORAL ACT 1907, S175ZE Organisation

Purpose

Amount

Advertising, Marketing and Creative Media Provider Adcorp Australia

Human Resources – Recruitment

$5,796.22

Vehicle Impoundment/Disposals

$84,878.76

Graffiti Strategy

$3,480.62

Legislative Services

$1,067.22

Carat Australia Media Services

Road Safety Commission

$3,745,831.45

Optimum Media Decisions

Road Safety Commission

$408,766.49

The Brand Agency

Road Safety Commission

$678,528.34

303 Mullen Lowe

Aboriginal Cadet Program

$2,927.06

Graffiti Strategy

$8,721.00

Road Safety Commission

$809,752.35

Market Research Taylor Nelson Sofres (Kantar Public)

Road Safety Commission

$254,500.00

Painted Dog Research

Road Safety Commission

$83,350.00

Media Services Suppliers Adcorp Australia

Graffiti Strategy

$4,287.50

Aboriginal and Community Diversity Unit – community message

$750.12

Australian Muslim Times

Aboriginal and Community Diversity Unit – community message

$940.00

Al Wasat Newspaper

Aboriginal and Community Diversity Unit – community message

The Brand Agency

Aboriginal Cadet Program

$2,150.00 $13,000.00

TOTAL

$5,298,974.78

Note: The significant increase in advertising costs this year compared to previous years is due to the inclusion of Road Safety Commission advertising and marketing of road safety campaigns.

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REQUIREMENT UNDER PUBLIC SECTOR MANAGEMENT ACT 1994 S31 (1)

In the administration of the WA Police Force I have complied with the Public Sector Standards in Human Resource Management, the Western Australia Public Sector Code of Ethics, and Code of Conduct for the WA Police Force. I have put in place procedures designed to ensure such compliance and conducted appropriate internal assessments to satisfy myself that the above statement is correct. Information about the Standards is contained in the WA Police Force intranet site and provided during staff induction. Awareness of the Standards is maintained through articles in the weekly electronic newsletter and police holdings. The Public Sector Commissioner did not undertake any investigations in accordance with the Public Sector Management Act 1994 or any compliance audits. The number of applications made for breach of standards reviews and the corresponding outcomes for the reporting period are detailed in the following table.

BREACH OF STANDARD APPLICATIONS 2017-2018 Number lodged 0 Number of breaches found

Number still under review

OBLIGATORY DISCLOSURES

COMPLIANCE WITH PUBLIC SECTOR STANDARDS AND ETHICAL CODES

COMPLAINTS REGARDING COMPLIANCE WITH THE CODE OF ETHICS AND AGENCY CODE OF CONDUCT 2017-2018 Number lodged 41 Number of breaches found

Number still under review

CHRIS DAWSON APM COMMISSIONER OF POLICE 24 July 2018

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OBLIGATORY DISCLOSURES

OTHER LEGAL REQUIREMENTS DISABILITY ACCESS AND INCLUSION PLAN OUTCOMES REQUIREMENT UNDER THE DISABILITY SERVICES ACT 1993, S29

The WA Police Force is currently in the progress of developing the new Disability and Access Plan 2018-2022. The new Plan leverages on the accomplishments of the previous Plan, while promoting increased accessibility of services and facilities fostering independence, opportunities and inclusion. The Road Safety Commission was administratively attached to the WA Police Force on 1 July 2017 as part of the State Governmentâ&#x20AC;&#x2122;s Machinery of Government changes. The Commission is supportive of improving access and inclusion for people with disability and has provided input to the development of the Disability Access and Inclusion Plan 2018-2022. The WA Police Force Disability Access and Inclusion Plan 2018-2022 will be informed by the principles and objectives of the Disability Services Act 1993. Additionally, the WA Police Force provide guidance through its service delivery standards on how police personnel are expected to carry out their duties when responding to incidents and interacting with members of the public. The standards support the aims of the Plan to ensure that people with disabilities have access to services, information, public events, and facilities provided by the agency. The WA Police Force accomplishments against the Plan for the year are as follows:

Outcome 1: People with disability have the same opportunities as other people to access the services of, and any events organised by the WA Police Force Further to the initiatives undertaken to improve upon the custodial care practices, the WA Police Force and the Disability Services Justice Unit now share information regarding persons in custody at the Perth Watch House who are under the care of a Disability Services Referral. The sharing of alerts and information between agencies ensures appropriate care and needs of these individuals are met while in custody.

Outcome 2: People with disability have the same opportunities as other people to access the buildings and other facilities of the WA Police Force Police stations are designed, built and upgraded in accordance with WA Police Force Standards and Guidelines which align with Australian Building Code Standards. Many police stations are older buildings, therefore a program of works was undertaken to upgrade front counter areas in older police stations in order to make them wheelchair accessible. In the last two years, the agency has completed 12 front counter upgrades to police stations to ensure they are compliant.

Outcome 3: People with disability receive information from the WA Police Force in a format that will enable them to access the information as readily as other people are able to access it The strategies within this outcome aim to ensure information about policing services is accessible in a range of formats for people with disabilities. One of the key initiatives within this outcome has been to upgrade the WA Police Force website to comply with the accessibility standards. Work is ongoing to achieve accessibility and compliance with the standards.

Outcome 4: People with disability receive the same level and quality of service from the staff of the WA Police Force as other people receive The WA Police Force has introduced specific training when interviewing persons with Foetal Alcohol Syndrome Disorder and has developed an adjunct to Regional WA induction packages around understanding issues associated with interviewing Aboriginal people or those that do not have English as a first language. The WA Police Force Recruit and Detective Training Course also now provides greater emphasis on confessional evidence and a focus on fairness to vulnerable persons.

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Effective from 2014, the WA Police Force has been able to identify complaints received from people with a disability and since this time no complaints have been received. There are opportunities to strengthen the commitment to substantive equality principles by examining potential barriers impacting on the lack of feedback from people with disabilities.

Outcome 6: People with disability have the same opportunities as other people to participate in public consultation conducted by the WA Police Force The WA Police Force consulted widely during the development of the Disability Access and Inclusion Plan 2018-2022. In June 2018, the agency facilitated a workshop with key disability service providers, advocacy organisations, and internal stakeholders. The workshop was well attended with participants identifying opportunities for improvement, and providing suggestions for strategies to be incorporated into the new Plan.

Outcome 7: People with disability have the same opportunities as other people to obtain and maintain employment at the WA Police Force Information on equal opportunity employment at the recruitment stage is voluntarily obtained from applicants.

In the police staff selection and deployment guidelines, reference is made to preparing the workplace when considering people with disabilities attending merit assessment process situations.

PAWNBROKERS AND SECOND-HAND DEALERS REQUIREMENT UNDER AUDITOR GENERAL ACT 2006, THE FINANCIAL MANAGEMENT ACT 2006 S92, AND IN ACCORDANCE WITH THE PAWNBROKERS AND SECOND-HAND DEALERS ACT 1994

The number, nature and outcomes of investigations and inquiries made under the Pawnbrokers and Second-Hand Dealers Act 1994 were: • 136 audits conducted on licensed second-hand dealers and pawnbrokers during 2017-2018 • No matters that required State Administrative Tribunal determination • 80 breaches of licence requirements from 38 premises • Of the 80 breaches, there were seven infringements issued and 73 verbal cautions issued for minor breaches The emerging trends, patterns and charges relating to pawnbroker and second-hand dealer licensing are as follows:

• The current number of licensed pawnbrokers and second-hand dealers in WA is 91. • There has been an increase in applications for consolidation of multiple licences held by an individual into one licence covering multiple premises, which will affect the likely income from fees and charges. The compliance audit test plan indicates 140 audits will be conducted on pawnbroker and second-hand dealers in the 2018-19 financial year.

RECORDKEEPING PLANS

REQUIREMENT UNDER STATE RECORDS ACT 2000 S61, AND STATE RECORDS COMMISSION STANDARDS, STANDARD 2, PRINCIPLE 6

Evaluation of recordkeeping systems The WA Police Force continues to review and develop its current recordkeeping program, to ensure compliance with State Records Commission principles and standards governing recordkeeping by state government agencies. An updated Recordkeeping Plan reflecting the current state recordkeeping program and agency identified areas for improvement has been submitted to the State Records Commission for approval.

OBLIGATORY DISCLOSURES

Outcome 5: People with disability have the same opportunities as other people to make complaints to the WA Police Force

The WA Police Force is developing existing recordkeeping systems, practices, processes and supporting policy and procedures, to

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ensure it is well-positioned to support existing and future record keeping functions. Electronic Document and Records Management System (EDRMS) strategies have been established including:

recordkeeping awareness and best practice standards, agency core recordkeeping processes, EDRMS functionality and workflow activities, and an improved delivery method approach for training.

• Dedicated team to support EDRMS engagement and improvement

Evaluation of the recordkeeping training program The WA Police Force continues to evaluate agency recordkeeping training, with findings used to develop training strategies that deliver knowledge of recordkeeping systems, practices and processes.

• Business case detailing a scheduled program of work for EDRMS • Business process digital transformation opportunities. Recordkeeping training program The WA Police Force continues to develop recordkeeping training strategies to support records management activities undertaken throughout the agency. The training strategies aim to consolidate records management policy and procedures with learning tools including training lesson plans, information sheets, guidelines and help cards. The formal recordkeeping training program is being developed to incorporate

Recordkeeping induction program The WA Police Force induction program provides reference to records management policy describing employee roles and responsibilities in compliance with the agency Recordkeeping Plan. The records management component of the staff induction program continues to be developed to provide recordkeeping knowledge that promotes consistency and efficiency in recordkeeping practices across the agency.

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OCCUPATIONAL SAFETY AND HEALTH REQUIREMENT UNDER PUBLIC SECTOR COMMISSIONER’S CIRCULAR 2012-05: CODE OF PRACTICE: OCCUPATIONAL, SAFETY AND HEALTH IN THE WESTERN AUSTRALIAN PUBLIC SECTOR

A statement of the agency’s commitment to OSH and injury management with an emphasis on executive commitment The WA Police Force is dedicated to Occupational Safety and Health (OSH) commitments. The OSH Policy statement is to enhance the quality of life and well being of our workforce and contractors, through minimising the risk of injury and illness and the promotion of health initiatives. The WA Police Force integrates safety and health into all business activities. Resources are allocated to the measurement of and continuous improvement in safety and health performance. All employees are required to comply with their legal and agency safety, health and injury management requirements through the provision of information and training. There is continual engagement of the strategic, tactical and operational levels of the agency. Additionally, internal and external stakeholders’ input is sought to improve our safety and health performance. There is demonstrated commitment to OSH through ongoing participation in OSH Committees. The agency has undertaken

a restructure of the committees to enhance and reflect strategic and tactical level decision making. The strategic level (Workforce Committee) is chaired by the Executive Director with participation from the Assistant Commissioners and Senior Executives. The OSH Advisory Committee (OAC) is chaired by the Assistant Director, Health and Safety Division and provides the platform for OSH matters to be discussed by Commanders, District OSH Coordinators, elected Safety and Health Representatives and unions. The Executive Manager of the Safety Branch is a standing member on this committee. The OAC has a direct line of communication and overlap of members with the Workforce Committee. Executive commitment to safety and health is further demonstrated through district/ division/directorate safety meetings, annual policy reviews, introduction of new policies, championing of new safety initiatives and ongoing funding and budgetary support. The implementation of new training programs and the acquisition of new or improved equipment/resources has enhanced the agency’s safety culture and confirmed a commitment to employee safety by providing a safer working environment. A description of the formal mechanism for consultation with employees on safety and health matters The OAC meet quarterly and membership includes safety representatives, union representation and senior management

from operational and non-operational areas. The committee’s role is to monitor and review the agency’s OSH Safety Management System (SMS) including a conduit to the district/division/directorate safety meetings that in turn represent the employees at a local level. Identified hazards and work related incidents/injuries are reported in the OSH incident reporting system. This system records the type and nature of the incident and through the automated email system, notifies the safety representative, manager and the WA Police Force Safety Branch to the existence of an incident. The flexibility of the system allows the recording of the safety representative’s investigation and the manager’s control measures, resolution and permits monitoring and review of the incident. Throughout the process, the employee is kept informed of the status of their report through the automated email process and personal interaction.

OBLIGATORY DISCLOSURES

GOVERNMENT POLICY REQUIREMENTS

The reporting system is supported by the WA Police Force OSH Issue Resolution Framework and supporting policies. The OSH Issue Resolution Framework is a pictorial diagram articulating the processes and the pathway by which all incidents are managed. The framework supports those incidents which can be readily resolved by the business area manager or escalated for resolution. Where corporate strategies, procedures and/or financial considerations

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are required, the incident can be on forwarded to the OAC which can in turn be redirected to the Workforce Committee for action. A statement of compliance with injury management requirements of the Workers’ Compensation and Injury Management Act 1981 including the development of Return to Work Plans The WA Police Force Health and Safety Division Vocational Rehabilitation Unit is an in-house workplace rehabilitation provider committed to delivering a quality service as governed by workers’ compensation legislation. Accountability is measured by the expediency of dealing with referred claims (early interventions), online reporting on the WorkCover site, and aims of returning injured workers to work with the same employer, along with other criteria. The agency supports and promotes the psychological and spiritual health, safety and wellbeing of all employees through the provision of professional advice, services and programs. The Unit provides consultation and case management for work related injuries and illnesses according to the principles set out under

the Act and its Workers’ Compensation Code of Practice (Injury Management) 2005. The Unit plays a critical role in assisting line managers by helping facilitate the return of ill and injured officers back into the workplace. They coordinate the management of all return to work programs which includes liaison with the ill/injured employee, management and the treating medical practitioners. A statement confirming that an assessment of the OSH management system has been completed (within the past five years or sooner depending on the risk profile of the agency) using a recognised assessment tool and reporting the percentage of agreed actions completed The WA Police Force has engaged an external auditor for a three year period (2016–2018) to undertake a holistic organisational audit. WA Police Force SMS was re-certified against AS4801 and ISO 18000 in September 2016. The auditor visited Regional WA and metropolitan locations between July and August 2017. This phase of the audit concluded in September 2017. The final year of audits to commence July 2018.

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REPORT AGAINST PERFORMANCE TARGETS Target Number of Fatalities

2015-16

2017-18

Performance against target for 2017-18

Not Achieved

Lost time injury/disease incidence rate

10% reduction on previous 3 years

4.43

3.59

Achieved

Lost time injury/disease severity rate

10% reduction on previous 3 years

8.25

3.5

Achieved

Percentage of injured workers returned to work:

Greater than or equal to 80%

98% 98% 74%

Achieved Achieved Not Achieved

(i) within 13 weeks (ii) within 26 weeks Percentage of managers and supervisors trained in occupational safety, health and injury management responsibilities

80% or greater in the last 3 years

Comments Traffic Crash â&#x20AC;&#x201C; Motorcycle This data is correct as at 1 July 2018. It does not reflect all LTI incidents for the 2017- 2018 period. Delays are due to the reporting of injuries and then confirmation of incidents as an LTI and the days sick leave accrued against the incidents. This data is correct as at 1 July 2018. It does not reflect all LTI severity rates for the 2017- 2018 period. Delays are due to the reporting of injuries and then confirmation of incidents as an LTI and the days sick leave accrued against the incidents.

Statistics include all employees who hold the rank of sergeant and above, or level 6 and above irrespective if their position is that of a supervisor or OIC/manager. It also includes employees who (at any rank/level) hold a position of supervisor/team leader at the time of compiling this report.

OBLIGATORY DISCLOSURES

REQUIREMENT UNDER PUBLIC SECTOR COMMISSIONERâ&#x20AC;&#x2122;S CIRCULAR 2012-05: CODE OF PRACTICE

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GOVERNMENT POLICY REQUIREMENTS GOVERNMENT BUILDING TRAINING POLICY

REQUIREMENT UNDER PREMIER’S CIRCULAR 2015/02

All building and construction contracts are completed through Building Management and Works / Department of Finance, therefore the WA Police Force has no measures recorded.

SUBSTANTIVE EQUALITY

REQUIREMENT UNDER PUBLIC SECTOR COMMISSIONER’S CIRCULAR 2009-23

The WA Police Force is committed to achieving substantive equality in the provision of services to the Western Australian community and in the workplace by implementing the Western Australian Government’s Policy Framework for Substantive Equality. The agency understands that an important part of addressing discrimination is to identify the effects of policies, procedures and practices, and recognises that they may have a wide-ranging impact on various groups and individuals. The Policy Framework for Substantive Equality is applied through the following means: • Assessing how policies, programs and practices impact on social minority groups, and providing mitigating strategies to minimise any potential adverse impacts • Establishing effective consultation and community engagement practices for social minority groups as standard procedures that inform policy and service decisions, and identify service gaps and barriers to access • Monitoring the implementation of policies and programs and make sure they meet the diverse needs of the people of Western Australia • Ensuring that employees are equipped with the knowledge and skills to address issues of systemic racism and discrimination, and how to apply substantive equality principles in business processes and service delivery • Recognising and appraising organisational progress towards achieving substantive equality • Ensuring that the Policy Framework is integral to service delivery, and that the agency’s service delivery is adaptable and inclusive for all community groups.

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OBLIGATORY DISCLOSURES 181 WESTERN AUSTRALIA POLICE FORCE | ANNUAL REPORT 2018

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