Note 5: Other operating costs
| Actual 2013/14 $000 |
Actual 2012/13 $000 |
|
| (Decrease)/Increase in provision for impairment of receivables | (85) | 5 |
| Fees to CST Nexia for the audit of the Office's financial statements | 94 | 93 |
| Fees to CST Nexia for other assurance services provided to the Office | 6 | 10 |
| Operating lease payments | 2,357 | 2,030 |
| Fees for audits of public entities carried out by CST Nexia* | 127 | 119 |
| Fees for audits of public entities carried out by other contracted audit service providers* | 31,700 | 28,655 |
| Net loss on disposal | 1 | 3 |
| Other expenses | 7,879 | 9,005 |
| Total other operating costs | 42,079 | 39,920 |
* Expenditure relating to aud its carried out by contracted audit service providers does not involve any cash transactions with the Office.