3. Personnel costs 2023 $000 2022 $000 10,126 10,221 283 275 Employee entitlements (204) 201 Other30 1,203 1,874 11,408 12,571 Salaries and wages Employer contributions to defined contribution plans Total personnel costs Employee entitlements of ($204,000) is in credit due to annual leave taken exceeding annual leave accrued during the financial year. This has resulted in the reduction of the annual leave liability as disclosed in note 8. Employer contributions to defined contribution plans include contributions to KiwiSaver. Note 8 details employee entitlements owing at balance date. Personnel costs include the Commissioners and Director of Human Rights Proceedings who are appointed by warrant of the Governor-General and are therefore not employees. 4. Other expenses 2023 $000 2022 $000 Operating lease expense 572 535 Information and communications technology 765 744 86 - Other operating costs 1,083 811 Total other expenses 2,426 2,090 Grants 5. Programmes and Projects Programmes and projects include grants of $70,000. (2022: Nil). 30 Relates to short-term contractors, recruitment and professional development. 65