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DVA used an activity based costing system to determine the attribution of its shared items. The basis for attribution in the table below is consistent with the basis used for the 2012-13 Budget.
Note 29A. Net Cost of Outcome Delivery
Outcome 1 | Outcome 2 | Outcome 3 | Payments to CAC Act bodies | Total | ||||||
---|---|---|---|---|---|---|---|---|---|---|
2013 $’000 |
2012 $’000 |
2013 $’000 |
2012 $’000 |
2013 $’000 |
2012 $’000 |
2013 $’000 |
2012 $’000 |
2013 $’000 |
2012 $’000 |
|
Departmental | ||||||||||
Expenses | 201,169 | 205,999 | 123,745 | 134,153 | 22,438 | 25,733 | - | - | 347,352 | 365,885 |
Own-source income | 37,913 | 36,422 | 4,211 | 2,285 | 764 | 290 | - | - | 42,888 | 38,997 |
Administered | ||||||||||
Expenses | 6,350,809 | 7,897,377 | 5,281,659 | 5,756,381 | 31,599 | 28,221 | 39,353 | 40,418 | 11,703,420 | 13,722,397 |
Own-source income | 4,011 | 993 | 5,005 | 5,793 | - | - | - | - | 9,016 | 6,786 |
Net cost of outcome delivery | 6,510,054 | 8,065,961 | 5,396,188 | 5,882,456 | 53,273 | 53,664 | 39,353 | 40,418 | 11,998,868 | 14,042,499 |
Notes to and forming part of the financial statements
Note 29B. Major Classes of Departmental Expense, Income, Assets and Liabilities by Outcome
Outcome 11 | Outcome 21 | Outcome 31 | Not attributed2 | Total | ||||||
---|---|---|---|---|---|---|---|---|---|---|
2013 | 2012 | 2013 | 2012 | 2013 | 2012 | 2013 | 2012 | 2013 | 2012 | |
$’000 | $’000 | $’000 | $’000 | $’000 | $’000 | $’000 | $’000 | $’000 | $’000 | |
Expenses | ||||||||||
Employees | 102,970 | 111,587 | 68,217 | 72,510 | 14,688 | 15,891 | - | - | 185,875 | 199,988 |
Suppliers | 52,988 | 58,499 | 45,971 | 52,769 | 5,925 | 7,862 | - | - | 104,884 | 119,130 |
Depreciation and amortisation | 16,336 | 13,837 | 9,492 | 8,612 | 1,813 | 1,927 | - | - | 27,641 | 24,376 |
Write-down and impairment of assets | 77 | 347 | 43 | 227 | 8 | 47 | - | - | 128 | 621 |
Commonwealth tax equivalent payment | 93 | 63 | - | - | - | - | - | - | 93 | 63 |
Losses from asset sales | 38 | 50 | 22 | 35 | 4 | 6 | - | - | 64 | 91 |
Underwriting expenses | 28,667 | 21,616 | - | - | - | - | - | - | 28,667 | 21,616 |
Total | 201,169 | 205,999 | 123,745 | 134,153 | 22,438 | 25,733 | - | - | 347,352 | 365,885 |
Income | ||||||||||
Income from government | 152,485 | 154,962 | 112,376 | 122,862 | 20,377 | 18,477 | - | - | 285,238 | 296,301 |
Rendering of services | 4,373 | 6,371 | 3,892 | 1,979 | 706 | 229 | - | - | 8,971 | 8,579 |
Net premium revenue | 28,948 | 25,341 | - | - | - | - | - | - | 28,948 | 25,341 |
Investment revenue | 1,484 | 1,929 | - | - | - | - | - | - | 1,484 | 1,929 |
Insurance agency revenue | 2,620 | 2,217 | - | - | - | - | - | - | 2,620 | 2,217 |
Resources received free of charge | 488 | 564 | 319 | 306 | 58 | 61 | - | - | 865 | 931 |
Total | 190,398 | 191,384 | 116,587 | 125,147 | 21,141 | 18,767 | - | - | 328,126 | 335,298 |
1. Outcomes 1, 2 and 3 are described in Note 1.1. Net costs shown included intra-government costs that were eliminated in calculating the actual Budget Outcome. Refer to Outcome Resourcing Tables in the performance reporting section of this Annual Report.
2. Assets and liabilities that could not be reliably attributed to outcomes.
Notes to and forming part of the financial statements
Note 29B. Major Classes of Departmental Expense, Income, Assets and Liabilities by Outcome (continued)
Outcome 11 | Outcome 21 | Outcome 31 | Not attributed2 | Total | ||||||
---|---|---|---|---|---|---|---|---|---|---|
2013 | 2012 | 2013 | 2012 | 2013 | 2012 | 2013 | 2012 | 2013 | 2012 | |
$’000 | $’000 | $’000 | $’000 | $’000 | $’000 | $’000 | $’000 | $’000 | $’000 | |
Assets | ||||||||||
Cash and cash equivalents | 1,875 | 1,550 | - | - | - | - | 2,903 | 1,301 | 4,778 | 2,851 |
Trade and other receivables | 8,981 | 16,561 | 5,967 | 10,805 | 1,175 | 2,200 | - | - | 16,123 | 29,566 |
Premiums and recoveries receivable | 10,965 | 8,640 | - | - | - | - | - | - | 10,965 | 8,640 |
Investments under s39 of FMA Act | 46,930 | 48,746 | - | - | - | - | - | - | 46,930 | 48,746 |
Land and buildings | 12,642 | 14,386 | 8,087 | 9,405 | 1,593 | 1,915 | 1,352 | 1,352 | 23,674 | 27,058 |
Property, plant and equipment | 6,730 | 11,036 | 4,305 | 7,215 | 848 | 1,469 | - | - | 11,883 | 19,720 |
Intangibles | 55,127 | 43,087 | 34,877 | 27,725 | 6,870 | 5,644 | - | - | 96,874 | 76,456 |
Other non-financial assets | 5,229 | 8,882 | 2,619 | 4,779 | 516 | 973 | - | - | 8,364 | 14,634 |
Total | 148,479 | 152,888 | 55,855 | 59,929 | 11,002 | 12,201 | 4,255 | 2,653 | 219,591 | 227,671 |
Liabilities | ||||||||||
Suppliers | 9,056 | 9,856 | 3,369 | 4,078 | 664 | 830 | - | - | 13,089 | 14,764 |
Revenue received in advance | 433 | 598 | 278 | - | 55 | - | - | - | 766 | 598 |
Outstanding claims | 13,676 | 14,882 | - | - | - | - | - | - | 13,676 | 14,882 |
Unearned premiums | 19,563 | 16,822 | - | - | - | - | - | - | 19,563 | 16,822 |
Unexpired risk liability | - | - | - | - | - | - | - | - | - | - |
Other payables | 3,646 | 6,220 | 1,954 | 3,223 | 385 | 656 | - | - | 5,985 | 10,099 |
Employee provisions | 38,763 | 41,178 | 24,796 | 26,921 | 4,884 | 5,480 | - | - | 68,443 | 73,579 |
Competitive Neutrality Liabilities | - | - | - | - | - | - | - | - | - | - |
Other provisions | 4,643 | 5,217 | 2,970 | 3,411 | 585 | 694 | - | - | 8,198 | 9,322 |
Total | 89,780 | 94,773 | 33,367 | 37,633 | 6,573 | 7,660 | - | - | 129,720 | 140,066 |
1. Outcomes 1, 2 and 3 are described in Note 1.1. Net costs shown included intra-government costs that were eliminated in calculating the actual Budget Outcome. Refer to Outcome Resourcing Tables in the performance reporting section of this Annual Report.
2. Assets and liabilities that could not be reliably attributed to outcomes.
Notes to and forming part of the financial statements
Note 29C. Major Classes of Administered Expenses, Income, Assets, and Liabilities by Outcomes
Outcome 11 | Outcome 21 | Outcome 31 | Payments to CAC Act bodies2 | Not attributed3 | Total | |||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
2013 | 2012 | 2013 | 2012 | 2013 | 2012 | 2013 | 2012 | 2013 | 2012 | 2013 | 2012 | |
$’000 | $’000 | $’000 | $’000 | $’000 | $’000 | $’000 | $’000 | $’000 | $’000 | $’000 | $’000 | |
Administered Expenses: | ||||||||||||
Personal benefits | 6,343,164 | 7,890,580 | - | - | - | - | - | - | - | - | 6,343,164 | 7,890,580 |
Health care payments | 5,279,028 | 5,754,091 | - | - | - | - | 5,279,028 | 5,754,091 | ||||
Grants | 3,649 | 5,188 | 2,631 | 2,290 | 897 | 1,322 | - | - | - | 7,177 | 8,800 | |
CAC Act body payment item | - | - | - | - | - | - | 39,353 | 40,418 | - | - | 39,353 | 40,418 |
Other | 3,996 | 1,609 | - | - | 30,702 | 26,899 | - | 34,698 | 28,508 | |||
Total | 6,350,809 | 7,897,377 | 5,281,659 | 5,756,381 | 31,599 | 28,221 | 39,353 | 40,418 | - | - | 11,703,420 | 13,722,397 |
Administered Income: | ||||||||||||
Overseas recoveries | 4,011 | 934 | 3,666 | 4,695 | - | - | - | - | - | - | 7,677 | 5,629 |
Health reimbursements | - | 59 | 1,339 | 1,098 | - | - | - | - | - | - | 1,339 | 1,157 |
Total | 4,011 | 993 | 5,005 | 5,793 | - | - | - | - | - | - | 9,016 | 6,786 |
Administered Assets | ||||||||||||
Cash and cash equivalents | 6,043 | 6,407 | 58,444 | 33,342 | - | - | - | - | 14,313 | 22,892 | 78,800 | 62,641 |
Receivables | 24,521 | 20,426 | 62,939 | 47,818 | - | - | - | - | - | - | 87,460 | 68,244 |
Investments | - | - | - | - | 1,230,218 | 1,225,711 | - | - | - | - | 1,230,218 | 1,225,711 |
Total | 30,564 | 26,833 | 121,383 | 81,160 | 1,230,218 | 1,225,711 | - | - | 14,313 | 22,892 | 1,396,478 | 1,356,596 |
Administered Liabilities | ||||||||||||
Personal benefits payable | 101,874 | 83,768 | - | - | - | - | - | - | - | - | 101,874 | 83,768 |
Health care payables | - | - | 67,438 | 89,067 | - | - | - | - | - | - | 67,438 | 89,067 |
Grants payables | - | 1,159 | 525 | - | 400 | 261 | - | - | - | - | 925 | 1,420 |
Other payables | 659 | 659 | 39,744 | 34,271 | 1,159 | - | - | - | - | - | 41,562 | 34,930 |
Personal benefit provision | 3,353,100 | 3,510,400 | - | - | - | - | - | - | - | - | 3,353,100 | 3,510,400 |
Health care provisions | - | - | 1,785,964 | 1,809,708 | - | - | - | - | - | - | 1,785,964 | 1,809,708 |
Total | 3,455,633 | 3,595,986 | 1,893,671 | 1,933,046 | 1,559 | 261 | - | - | - | - | 5,350,863 | 5,529,293 |
1. Outcomes 1, 2 and 3 are described in Note 1.1. Net costs shown included intra-government costs that were eliminated in calculating the actual Budget Outcome. Refer to Outcome Resourcing Tables in the performance reporting section of this Annual Report.
2. Payments to CAC Act bodies are not related to the outcomes of DVA.
3. Assets and liabilities that could not be reliably attributed to outcomes.
Notes to and forming part of the financial statements
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