Note 29: Reporting of Outcomes

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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

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

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)

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
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

^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

Major Classes of Departmental Expense, Income, Assets and Liabilities by Outcome
	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