Part 4: Financial Statements – HTML version

Notes to and forming part of the Financial Statements

Note 30: Reporting of Outcomes

The Department of Family and Community Services uses activity based costing to determine the attribution of its shared items. This system was based on a time and motion study for corporate activites conducted in the year 2002-03 for the 2002-03 financial year.

Note 30A: Net Cost of Outcome Delivery
	Outcome 1		Outcome 2		Outcome 3		Total
	2004 $'000	2003 $'000	2004 $'000	2003 $'000	2004 $'000	2003 $'000	2004 $'000	2003 $'000
Administered expenses	20,473,230	15,967,043	1,355,612	1,432,587	43,141,515	40,250,887	64,970,357	57,650,517
Departmental expenses	1,102,503	1,120,908	60,282	89,236	1,320,467	1,192,762	2,483,252	2,402,906
*Total expenses*	21,575,733	17,087,951	1,415,894	1,521,823	44,461,982	41,443,649	67,453,609	60,053,423
Costs recovered from provision of goods and services to the non-government sector
Administered	-	-	-	-	-	-	-	-
Departmental	253	315	100	174	244	249	597	738
*Total costs recovered*	253	315	100	174	244	249	597	738
Other external revenues
Administered
Interest on loans	24	104	10	1	318	237	352	342
Other	886,679	1,015,733	2,345	2,351	108,825	91,203	997,849	1,109,287
Total Administered	*886,703*	1,015,837	*2,355*	2,352	*109,143*	91,440	*998,201*	1,109,629
Departmental
Interest on cash deposits	13	1,437	-	769	-	1,137	13	3,343
Revenue from disposal of assets	16	128	7	68	16	101	39	297
Other external revenues	983	489	306	261	740	386	2,029	1,136
Total Departmental	*1,012*	2,054	*313*	1,098	*756*	1,624	*2,081*	4,776
*Total other external revenues*	887,715	1,017,891	2,668	3,450	109,899	93,064	1,000,282	1,114,405
*Net cost/(contribution) of outcome*	20,687,765	16,069,745	1,413,126	1,518,199	44,351,839	41,350,336	66,452,730	58,938,280

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Note 30B: Major Classes of Departmental Revenues and Expenses by Output Groups and Outputs
	Output Group 1.1		Output Group 1.2		Output Group 1.3
	2004 $'000	2003 $'000	2004 $'000	2003 $'000	2004 $'000	2003 $'000
Outcome 1
Departmental expenses
Employees	32,904	25,880	13,280	14,086	160,306	142,235
Suppliers	25,537	17,986	10,410	9,832	89,981	84,766
Depreciation and amortisation	1,964	1,222	783	666	7,948	8,503
Other expenses	400,182	427,171	233,179	241,542	668	2,406
*Total departmental expenses*	460,587	472,259	257,652	266,126	258,903	237,910
Funded by:
Revenues from government	459,954	438,254	257,453	247,634	258,712	246,839
Sale of goods and services	366	149	145	82	8	3
Other non-taxation revenues	220	839	87	462	228	612
*Total departmental revenues*	460,540	439,242	257,685	248,178	258,948	247,454

Outcome 1 (continued)
	Output Group 1.4		Outcome 1 Total
	2004 $'000	2003 $'000	2004 $'000	2003 $'000
Outcome 1 (continued)
Departmental expenses
Employees	11,681	13,827	218,171	196,028
Suppliers	8,926	9,308	134,854	121,892
Depreciation and amortisation	709	648	11,404	11,039
Other expenses	104,045	120,831	738,074	791,950
*Total departmental expenses*	125,361	144,614	1,102,503	1,120,909
Funded by:
Revenues from government	125,091	124,182	1,101,210	1,056,909
Sale of goods and services	133	81	652	315
Other non-taxation revenues	80	450	615	2,363
*Total departmental revenues*	125,304	124,713	1,102,477	1,059,587

Outcome 2
	Output Group 2.1		Output Group 2.2		Outcome 2 Total
	2004 $'000	2003 $'000	2004 $'000	2003 $'000	2004 $'000	2003 $'000
Outcome 2
Departmental expenses
Employees	5,500	5,472	17,176	24,198	22,676	29,670
Suppliers	4,241	3,712	13,125	16,289	17,366	20,001
Depreciation and amortisation	331	257	1,043	1,133	1,374	1,390
Other expenses	1,284	6,074	17,582	32,101	18,866	38,175
*Total departmental expenses*	11,356	15,515	48,926	73,721	60,282	89,236
Funded by:
Revenues from government	11,204	10,155	48,449	54,814	59,653	64,969
Sale of goods and services	62	32	196	142	258	174
Other non-taxation revenues	37	179	118	787	155	966
*Total departmental revenues*	11,303	10,366	48,763	55,743	60,066	66,109

Outcome 3
	Output Group 3.1		Output Group 3.2		Output Group 3.3
	2004 $'000	2003 $'000	2004 $'000	2003 $'000	2004 $'000	2003 $'000
Outcome 3
Departmental expenses
Employees	28,009	16,849	21,708	19,948	1,823	1,323
Suppliers	22,195	12,405	17,174	14,245	1,550	1,122
Depreciation and amortisation	1,631	807	1,267	948	97	66
Other expenses	695,020	596,318	256,227	253,054	26,969	17,835
*Total departmental expenses*	746,855	626,379	296,376	288,195	30,439	20,346
Funded by:
Revenues from government	746,592	639,878	295,986	381,957	30,422	17,459
Sale of goods and services	301	94	234	113	17	6
Other non-taxation revenues	179	550	139	647	10	42
*Total departmental revenues*	747,072	640,522	296,359	382,717	30,449	17,507

Outcome 3 (continued)
	Output Group 3.4		Outcome 3 Total
	2004 $'000	2003 $'000	2004 $'000	2003 $'000
Outcome 3 (continued)
Departmental expenses
Employees	6,871	6,754	58,411	44,874
Suppliers	5,447	5,204	46,366	32,976
Depreciation and amortisation	400	328	3,395	2,149
Other expenses	234,079	245,557	1,212,295	1,112,764
*Total departmental expenses*	246,797	257,843	1,320,467	1,192,763
Funded by:
Revenues from government	246,776	214,458	1,319,776	1,253,752
Sale of goods and services	74	36	626	249
Other non-taxation revenues	44	208	372	1,447
*Total departmental revenues*	246,894	214,702	1,320,774	1,255,448

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Note 30C: Major Classes of Administered Revenues and Expenses by Outcomes
	Outcome 1		Outcome 2		Outcome 3		Total
	2004 $'000	2003 $'000	2004 $'000	2003 $'000	2004 $'000	2003 $'000	2004 $'000	2003 $'000
Administered Revenues
Revenues from Government	19,764,511	15,773,079	1,348,322	2,002,957	44,281,540	40,547,246	65,394,373	58,323,282
Other	886,704	1,015,837	2,355	2,353	109,142	91,440	998,201	1,109,630
*Total Administered Revenues*	20,651,215	16,788,916	1,350,677	2,005,310	44,390,682	40,638,686	66,392,574	59,432,912
Administered Expenses
Grants	328,585	308,228	1,311,077	1,395,856	905,210	821,165	2,544,872	2,525,249
Subsidies	-	-	4,182	3,995	8,899	7,709	13,081	11,704
Personal benefits	19,185,676	14,555,757	34,901	29,477	42,074,456	39,244,759	61,295,033	53,829,993
Suppliers	48,843	48,728	3,722	1,380	452	711	53,017	50,819
Other	910,126	1,054,330	1,730	1,879	152,498	176,542	1,064,354	1,232,751
*Total Administered Expenses*	20,473,230	15,967,043	1,355,612	1,432,587	43,141,515	40,250,886	64,970,357	57,650,516

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