On 16 May 2017, the Secretary of the Department of the Prime Minister and Cabinet wrote to portfolio agency heads, including the Auditor-General, requesting some additional information on senior executive remuneration and highly paid individuals be published on websites by 31 July 2017. The request acknowledges that there is an increasing level of interest from the Parliament and the public to provide greater transparency of remuneration of senior executives and other highly paid officials.

The two tables below outline the cash remuneration at an aggregate level, within dollar ranges (or bands) for substantive senior executives and highly paid individuals, and show the numbers of employees within each band. The two tables will also be published in our audited financial statements which form part of our annual report. These notes are in addition to the information we must report in our financial statements on key management personnel remuneration under the accounting standards.

Please note that, commencing with the 2018–19 financial year, information relating to the remuneration of key management personnel is now published in the ANAO’s audited financial statements. The audited financial statements are published in the ANAO's annual report.

Cash remuneration paid to senior executives during the reporting period

Cash remuneration paid to senior executives in 2018

Total cash remuneration 2018

Executives (No.)

Average Reportable Salary ($)

Average Contributed superannuation ($)

Average Allowances ($)

Average Bonus Paid ($)

Average Total Remuneration ($)

$200,000 and less

9

101,248

12,579

504

337

114,669

$200,001 to $225,000

10

179,887

28,138

-

3,740

211,765

$225,001 to $250,000

6

204,139

29,301

-

2,986

236,426

$250,001 to $275,000

4

215,717

37,304

-

7,560

260,576

$275,001 to $325,000

5

252,559

38,196

-

7,622

298,377

$425,001 to $475,000

2

386,701

53,053

-

13,970

453,724

$625,001 to $735,000

1

639,469

90,928

-

-

730,397

Total number of executives

37

 

             

Cash remuneration paid to senior executives in 2017

Total cash remuneration 2017

Executives (No.)

Average Reportable Salary ($)

Average Contributed superannuation ($)

Average Allowances ($)

Average Bonus Paid ($)

Average Total Remuneration ($)

$200,000 and less

14

88,617

13,875

95

1,005

103,592

$200,001 to $225,000

3

184,515

29,839

-

2,013

216,367

$225,001 to $250,000

4

198,936

32,253

-

5,470

236,659

$250,001 to $275,000

3

217,062

34,663

-

11,832

263,557

$275,001 to $325,000

6

247,970

35,714

82

8,142

291,908

$425,001 to $475,000

3

410,572

40,240

-

5,707

456,519

$675,001 to 725,000

1

627,016

88,116

-

-

715,132

Total number of executives

34

 

             

Notes

1. This table is prepared on a cash basis. In 2018, there were 26 fortnightly pays (2017: 26).

2. This table reports substantive senior executives who received remuneration during the reporting period. Each row is an averaged figure based on headcount for individuals in the band.

3. ‘Reportable salary’ includes the following, as reported in an individual’s payment summary:

a) gross payments (less any bonuses paid, which are separated out and disclosed in the ‘bonus paid’ column);

b) reportable fringe benefits (at the net amount prior to ‘grossing up’ for tax purposes);

c) reportable employer superannuation contributions; and

d) exempt foreign employment income.

4. The ‘contributed superannuation’ amount is the average cost to the ANAO for the provision of superannuation benefits to substantive senior executives in that reportable remuneration band during the reporting period.

5. ‘Reportable allowances’ are the average actual allowances paid as per the ‘total allowances’ line on individuals’ payment summaries. Reportable allowances excludes any allowances already reported in the gross payments line in the payment summary.

6. ‘Bonus paid’ represents average actual bonuses paid during the reporting period in that reportable remuneration band. The ‘bonus paid’ within a particular band may vary between financial years due to various factors such as individuals commencing with or leaving the ANAO during the financial year.

Cash remuneration paid to highly paid staff during the reporting period

Cash remuneration paid to highly paid staff in 2018

Total cash remuneration 2018

Highly Paid Staff (No.)

Average Reportable Salary ($)

Average Contributed superannuation ($)

Average Allowances ($)

Average Bonus Paid ($)

Average Total Remuneration ($)

 

0

-

-

-

-

-

Total number of highly paid staff

0

 

             

Cash remuneration paid to highly paid staff in 2017

Total cash remuneration 2017

Highly Paid Staff (No.)

Average Reportable Salary ($)

Average Contributed superannuation ($)

Average Allowances ($)

Average Bonus Paid ($)

Average Total Remuneration ($)

 

2

263,500

25,963

-

-

289,463

Total number of highly paid staff

2

 

             

Notes

1. This table reports staff:

a) who were employed by the ANAO during the reporting period;

b) whose reportable remuneration was $200,000 or more for the reporting period; and

c) were not required to be disclosed in Note 2.3.

Each row is an averaged figure based on headcount for individuals in the band. This table is prepared on a cash basis.

2. ‘Reportable salary’ includes the following:

a) gross payments (less any bonuses paid, which are separated out and disclosed in the ‘bonus paid’ column);

b) reportable fringe benefits (at the net amount prior to ‘grossing up’ for tax purposes);

c) reportable employer superannuation contributions; and

d) exempt foreign employment income.

3. The ‘contributed superannuation’ amount is the average cost to the ANAO for the provision of superannuation benefits to other highly paid staff in that reportable remuneration band during the reporting period.

4. ‘Reportable allowances’ are the average actual allowances paid as per the ‘total allowances’ line on individuals’ payment summaries.

5. ‘Bonus paid’ represents average actual bonuses paid during the reporting period in that reportable remuneration band. The ‘bonus paid’ within a particular band may vary between financial years due to various factors such as individuals commencing with or leaving the ANAO during the financial year.