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

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

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

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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