The appendices to the annual report provide detailed information tables on staffing and other matters relevant to the Commission’s business

Appendix B: Financial statements

Note 9. Provisions

AUSTRALIAN PUBLIC SERVICE COMMISSION NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the year ended 30 June 2008
	2008 $´000	2007 $´000
9a Employee provisions
Salaries and wages	371	271
Leave	4,969	4,583
Superannuation	524	483
Separations and redundancies	140	-
Total employee provisions	6,004	5,337
Represented by:
Current	5,406	4,910
Non-current	598	427
Total employee provisions	6,004	5,337
The classification of current employee provisions includes amounts for which there is not an unconditional right to defer settlement by one year, hence in the case of employee provisions the above classification does not represent the amount expected to be settled within one year of reporting date. Employee provisions expected to be settled in twelve months from the reporting date are $1,981,000 (2007: $1,583,000), and in excess of one year $4,023,000 (2007: $3,754,000).
9b Provision for make good
Carrying amount 1 July	167	494
Unwinding of discount or change in discount rate	8	13
Make good provided for during the period	45	80
Make good settled during the period	(79)	(420)
Closing balance 30 June	141	167
Represented by:
Current	-	78
Non-current	141	89
Total provision for make good	141	167

Notes

Appendices