2. Personnel costs Salaries and wages Employer contributions to defined contribution plans Increase/(decrease) in employee entitlements Other Total personnel costs 2014 $000 2013 $000 6,601 6,985 151 134 (242) 118 454 309 6,964 7,546 Personnel costs include the Commissioners and Director of Human Rights Proceedings. It should be noted that the Commissioners and Director of Human Rights Proceedings are appointed by warrant of the Governor-General and are therefore not employees. Employer contributions to defined contribution plans include contributions to KiwiSaver and the Government Superannuation Fund. 3. Overhead and other expenses 2014 $000 2013 $000 49 39 519 514 Other costs 1,222 1,224 Total overhead and other expenses 1,790 1,777 2014 $000 2013 $000 Organisational review costs 880 205 Total organisational review costs 880 205 Fees to auditor: Audit of the financial statements Operating lease payments 4. Organisational review costs During the year the Commission completed a self-initiated review to become a more effective and aligned organisation, ensure financial sustainability and deliver better human rights outcomes. Organisational review costs include the cost of consultants who provided advice and services related to the review and employee cessation payments made during the year to implement a new organisational structure. An explanation of the variance from budget is included in note 22. 82 72 Human Rights Commission