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Annual Report 2009-10 Dataset
This dataset supports the 2009-2010 annual report of the Department of Human Services Victoria, which details how the department met its objectives and highlights key achievements for the reporting period.

Sheet 1 (Output Performance)

Output performance 2009 10
Disability Services
Performance measures Unit of measure 2009 10 target 2009 10 actual
Information, planning and capacity building
Information, assistance with planning access to services and coordination of services to maximise independence and participation of people with disabilities.
Quantity
Clients receiving case management services (a) number 5300 4982
Quality
Outlets reporting a minimum of two planned quality improvement activities in the forthcoming year percent 90 89
Timeliness
Average case management waiting time (b) days 50 50
Cost
Total output cost (c) $ million 94.2 85.4
Targeted services
Programs and services aimed at maintaining and increasing the functional independence of people with disabilities, including support with intervention services for people with complex and challenging behaviours.
Quantity
Clients accessing aids and equipment (d) number 28820 30506
Clients receiving specialist services (e) number 2420 2080
Quality
Clients satisfied with the aids and equipment services system (f) percent 85 90
Timeliness
Clients either in receipt of equipment or sent written acknowledgment of aids and equipment applications within ten working days (g) percent 90 99
Clients waiting less than one month for specialist services percent 60 62
Cost
Total output cost (h) $ million 76.9 86.5
Individual support
Individually tailored packages and supports enabling people with a disability, and families and carers of people with a disability, to access support based on choice.
Quantity
Clients receiving individual support number 14373 14251
Clients with day activities number 8100 8123
Episodes of respite provided (i) number 21790 20913
Support plans completed number 4500 4672
Quality
Carer households satisfied with quality of respite service provided (j) percent 80 66
Outlets reporting a minimum of two planned quality improvement activities in the forthcoming year percent 90 86
Support plans reviewed at least once during each period of three years commencing from when the support plan was first prepared percent 100 100
Timeliness
Support plans prepared within 60 days of the person commencing to regularly access the disability services percent 100 97
Cost
Total output cost $ million 532.9 530.4
Residential accommodation support
Accommodation support services provided to groups of clients in community-based settings and centre-based residential institutions.
Quantity
Clients in residential institutions (k) number 190 176
Clients in shared supported accommodation number 5010 5096
Support plans completed number 1500 1568
Quality
Outlets reporting a minimum of two planned quality improvement activities in the forthcoming year percent 90 94
Support plans reviewed at least once during each period of three years commencing from when the support plan was first prepared percent 100 100
Support plans reviewed every twelve months for persons residing in residential institutions percent 100 100
Timeliness
Support plans prepared within 60 days of the person commencing to regularly access the disability services percent 100 96
Cost
Total output cost (c) $ million 584 602
a) The 2009 10 actual reflects the impact of year to year variation in client throughput.
b) Estimate provided due to information not being available at the time of publication.
c) The 2009 10 actual output cost reflects the transfer of funding from the Information, Planning and Capacity Building output to the Residential Accommodation Support output as a result of the commencement of the my future, my choice service.
d) The higher result achieved for Clients accessing aids and equipment is a result of increased investment during 2009 10.
e) The number of Clients receiving specialist services varies on an annual basis as a result of demand and individual clients levels of need.
f) This outcome reflects an improved level of satisfaction with the Aids and Equipment program.
g) This outcome reflects improved performance in the Aids and Equipment program.
h) The higher output cost is a result of additional investment during the year in the Aids and Equipment program and in increasing support for clients with multiple and complex needs.
i) The results for Episodes of respite provided vary due to annual variation in the mix of respite services provided.
j) The Department is continuing to develop strategies to improve carer satisfaction with respite services. Findings of the carers satisfaction survey will be used to inform development of a strategic plan for respite and carer support services.
k) The lower total achieved for Clients in residential institutions is a positive outcome of deinstitutionalisation with the transfer of clients to Shared Supported Accommodation services or to other accommodation in the community with the assistance of an Individual Support Package.
Output performance 2009 10
Child Protection and Family Services
Performance measures Unit of measure 2009 10 target 2009 10 actual
Statutory child protection services
Child protection services to ensure the safety and wellbeing of children and young people at risk of harm, abuse and neglect.
Quantity
Child protection reports (a) number 44750 47481
Quality
Children and young people who were the subject of an investigation which led to a decision not to substantiate, who were subsequently the subject of a substantiation within three months of case closure (b) percent 5 2.62
Protective cases re-substantiated within 12 months of case closure (c) percent 17.5 12.11
Timeliness
Percentage of child protection reports requiring an immediate response visited within two days percent 97 94.93
Cost
Total output cost (d) $ million 137.9 151.1
Specialist support and placement services
Specialist case management, treatment and support services for children and young people at risk of harm, abuse and neglect.
Quantity
Daily average number of placements number 6000 5951
Number of children receiving an intensive support service number 900 900
Number of clients receiving funding to support placement stability (e) number 1000 1000
Quality
Children and young people in out of home care who have had three or more placements in the last 12 months (not including placements at home) (f) percent 14 12.09
Percentage of community service organisations who have successfully completed a scheduled external review against the registration standards under the Children, Youth and Families Act 2005 (g) percent 95 100
Proportion of placements that are home-based care percent 90 91.1
Cost
Total output cost (h) $ million 302.7 313.1
Family and community services
A range of early intervention and support services for families and individuals: family support services, parenting services, family violence support services and sexual assault support services.
Quality
Number of family services cases provided to Aboriginal families (i) number 1800 1582
Number of referrals to Child FIRST (j) number 6000 8865
Total number of family services cases provided (k) number 23150 26223
Timeliness
Sexual assault support services clients receiving an initial response within five working days of referral (l) percent 90 98
Cost
Total output cost (m) $ million 142.4 147.8
a) The higher than expected 2009 10 actual may reflect the heightened public awareness of child protection issues as a result of the 2009 10 Ombudsman Victoria reports on child protection and out-of-home care.
b) This positive result reflects good investigation outcome decision making and good case closure practice.
c) This positive result reflects good post-substantiation case planning decision making and good case closure practice.
d) The 2009 10 actual reflects the government s increased investment in child protection.
e) Estimate provided due to information not being available at the time of publication.
f) This positive result reflects greater placement stability for children in out of home care.
g) This is a positive result. All agencies successfully completed their reviews and were re-registered to provide services under the Children, Youth and Families Act.
h) The 2009 10 actual reflects growth in demand for out of home care services and increased client complexity.
i) This is the first year of reporting this measure. The 2009 10 target was based on initial estimates which have since been revised down to 1500 for 2010 11.
j) This favourable result reflects the completed roll out and increased public awareness of Child FIRST as an entry into family services. The 2010 11 target has been increased to 9,000 referrals.
k) Additional funding from 1 January 2010 has increased the capacity to provide services.
l) This is a positive result.
m) The 2009 10 actual reflects the government s increased investment in child protection and the appointment of 24 additional early childhood development workers.
Output performance 2009 10
Youth Services and Youth Justice
Performance measures Unit of measure 2009 10 target 2009 10 actual
Youth justice custodial services
Supervision and rehabilitation, through the provision of case management, health and education services and the establishment of structured community supports, to assist young people address offending behaviour, develop non-offending lifestyles and support the re-integration of the young person into the community at the completion of their sentence.
Quantity
Annual daily average number of young people in custody: male (under 15 years) and female number 15-25 18.7
Annual daily average number of young people in custody: males (15 years plus) (a) number 115-155 155.3
Average daily custodial centre utilisation rate: males (under 15 years) and female percent 40-65 48
Average daily custodial centre utilisation rate: males (15 years plus) (a) percent 65-85 89.8
Client assessment and plans for custodial clients (b) number 180 168
Clients eligible for community re-integration activities (c) number 220 267
Quality
Clients participating in community re-integration activities (d) percent 70 64
Timeliness
Young people on custodial orders who have a client assessment and plan completed within six weeks of commencement of the order (e) percent 95 85.7
Cost
Total output cost (f) $ million 54.1 56.2
Community based services
Provide community based supervision in order to divert young people from the youth justice system and minimise the likelihood of further offending and provide health care and support services for young people.
Quantity
Average daily number of clients under community-based supervision (g) number 1200 1368
Client assessment and plans for young people on supervised orders (g) (h) number 900 1029
Proportion of youth justice clients under community-based supervision percent 85 88.7
Quality
Youth justice clients participating in post release support activities (e) percent 95 85
Timeliness
Young people on supervised orders who have a client assessment and plan completed within six weeks of commencement of the order percent 95 95.7
Cost
Total output cost $ million 50.7 50.8
a) The 2009 10 actual reflects policing and sentencing practices impacting on custodial numbers.
b) The 2009 10 result reflects fluctuations in the number of young people on custodial sentences.
c) The increase in the number of clients eligible for community re-integration activities reflects the increasing number of young
people on custodial sentences. d) Participation in community re-integration activities depends on the circumstances of the individual and their risk profile. Due
to these risk factors there were fewer clients participating in community re-integration activities.
e) The 2009 10 actual is lower than anticipated. New compliance measures are being implemented to improve performance.
f) The 2009 10 actual reflects increased operating and building maintenance costs associated with growth in the average daily
utilisation rate for the youth justice custodial centres.
g) This is a positive result for the program and reflects current sentencing practices of diversion to community based supervisory orders rather than custodial sentences.
h) The higher than expected number of young people being sentenced to community based orders has resulted in the increased number of Client Assessment and Plans that needed to be completed.
Output performance 2009 10
Concessions to Pensioners and Beneficiaries
Performance measures Unit of measure 2009 10 target 2009 10 actual
Concessions to pensioners and beneficiaries
Provides reductions in the price of energy, water and municipal rates to eligible consumers and concession card holders. Provision of trustee services for low income people or those who are subject to an order by the Victorian Civil and Administrative Tribunal, and other social and community services, including the provision of emergency relief for individuals or families who are experiencing immediate and personal distress due to a financial or domestic crisis.
Quantity
Households receiving mains electricity concessions (a) number 734000 809112
Households receiving mains gas concessions (b) number 558000 697125
Households receiving non-mains energy concessions (a) number 17900 21922
Households receiving pensioner concessions for municipal rates and charges (c) number 439000 411499
Households receiving water and sewerage concessions number 665000 669776
Number of clients receiving trustee services (d) number 13100 15202
Quality
Compliance with standards (e) percent 90 81.3
Timeliness
Responses and ongoing management within agreed product specific service level percent 90 91.4
Cost
Total output cost (f) $ million 348 393.3
a) The 2009 10 actual reflects increased demand for this concession. Factors contributing to this result include, increased awareness and higher number of households eligible for this concession.
b) The 2009 10 actual reflects increased demand for this concession. Factors contributing to this result include, increased awareness of this concession, higher number of households eligible for this concession and expansion of the gas network.
c) The 2009 10 actual reflects lower than anticipated demand for this concession.
d) Factors contributing to the higher 2009 10 actual due mainly to increased Victorian Civil and Administrative Tribunal (VCAT) administration, Awards Management and Life Tenants.
e) State Trustees did not comply with six of the thirty-two primary service targets for 2009 10. This result is related to the significant growth in demand for these services and in client complexity.
f) The 2009 10 actual primarily reflects the transfer of bushfire case management and bushfire recovery services from the Department of Health community health care output.
Output performance 2009 10
Housing Assistance
Performance measures Unit of measure 2009 10 target 2009 10 actual
Homelessness assistance
Homelessness services to people who are homeless or at risk of homelessness, and who are in crisis. Short-term crisis housing in emergency or crisis situations. Medium-term accommodation, linked to support services.
Quantity
Clients assisted with homelessness support (a) number 38450 38450
Households assisted with crisis/transitional housing accommodation (occasions of service) (a) number 13000 12500
Households assisted with housing establishment assistance during year (a) number 36000 36000
Housing information or referral assistance (occasions of service) (a) number 80000 80000
Quality
Clients in urgent housing need as a share of all assisted/new households (a) percent 100 100
Timeliness
Proportion of homelessness support episodes where an accommodation need was unable to be met (a) percent 12 12
Cost
Total output cost (b) $ million 161.2 165.1
Long term housing assistance
Long term rental accommodation assistance for low-income families, older persons, singles, youth and other households, coordinated with support services where required. Appropriate and secure housing to meet the social, cultural and economic aspirations of the Victorian Indigenous community, with the assistance of the Aboriginal Housing Victoria.
Quantity
Bond loans provided during year (c) number 8400 9982
Number of dwellings with major upgrade during year (includes neighbourhood renewal areas) (d) number 3000 3712
Number of households assisted (public, indigenous and community long-term tenancies at end of year) number 74656 73644
Properties acquired during year for long term housing (includes leases, and joint ventures and Office of Housing funded community-owned dwellings) (e) number 3430 2940
Total long-term, social housing properties (includes leases, joint ventures and Office of Housing funded community owned dwellings) number 76947 77017
Quality
Percentage of neighbourhood renewal projects that have achieved active resident participation in governance structures percent 100 100
Timeliness
Average waiting time for public rental housing for those clients who have received early housing allocation (those with urgent housing need, under waiting list segments 1, 2 and 3) (f) months 7 8.5
Cost
Total output cost (g) $ million 808.5 973.9
Home ownership and renovation assistance
Long-term home ownership and shared ownership arrangements provided under various government home loan programs. This output also contains home modification/renovation advice provided to aged or disabled home owners to enable them to remain living independently in their own home in a safe and secure environment. This involves a free home inspection service by a qualified architect and subsidised loan assistance (where required) to assist with the cost of identified works.
Quantity
Number of new households assisted (including home renovation inspections as well as loans) number 4375 4346
Quality
Proportion of assisted households satisfied with renovation assistance percent 95 99
Proportion of new loans to low income or special needs clients (including group self build and home renovation loans and home loan restructures) percent 100 100
Timeliness
Loans in arrears by more than 30 days as a proportion of total loans (h) percent 5 3.63
Cost
Total output cost (i) $ million n/a n/a
a) Result is an estimate, actual data is due at the end of 2010.
b) The 2009 10 actual reflects an increase in Commonwealth funding for the homelessness programs and additional funding allocated for crisis supported and transitional housing.
c) The 2009 10 actual reflects impact of policy changes to bond loan limit amounts.
d) The 2009 10 actual reflects additional Commonwealth funding for upgrades through the Nation Building and Jobs Plan.
e) The 2009 10 actual reflects reduced Commonwealth Government funding and excludes an additional 281 properties acquired for transitional and crisis accommodation programs. Total social acquisition is 3,221 properties.
f) Factors contributing to the longer waiting times include the continuing decrease of opportunity in the private rental and purchasing market, low public housing exit rates and the impact of the 2009 Victorian bushfires.
g) The 2009 10 actual reflects an increase in Commonwealth funding for the Nation Building National Partnership Agreement for New Construction and additional funding provided for the bushfire recovery services.
h) This is a positive outcome, demonstrating that the credit management practices in place have been effective in reducing the level of arrears.
i) Home ownership and renovation assistance output is fully funded from Housing and Community Building internal revenue.
Child Protection and Out-of-Home Care data 2009 10
Child Protection Percentage
Child protection practitioners receiving regular supervision as at 30 June 2010 (percentage) 77
Unallocated clients as at 30 June 2010 (Statewide) (percentage) 16.1
Regional office breakdown
Barwon-South Western 5.6
Eastern Metropolitan 8.7
Gippsland 24.5
Grampians 12.5
Hume 14.1
Loddon Mallee 27.3
North and West Metropolitan 16.4
Southern Metropolitan 17.9
Out-of-Home Care Percentage
The proportion of children in out-of-home care, who are less than 12 years of age, and placed in residential care, as at 30 June 2010 1.63
Number of investigations undertaken in relation to quality of care concerns during 2009 10 [1] 307
Number of substantiated quality of care concerns during 2009 10 [2] 41
[1]  Investigations undertaken in relation to quality of care concerns encompasses allegations or concerns about the quality of care provided for children, relating to home-based carers or members of their family, kinship carers, residential care staff or other care staff. This data includes investigations which were commenced during the period (1 July 2009  30 June 2010) for children and young people who at the time of the incident were current clients of the child protection program and who were residing in either home-based care including lead tenant, residential care or kinship care. Further analysis of the 2009 10 data is underway.
[2]  Substantiated quality of care concerns encompasses completed investigations where quality of care concerns are substantiated and action is taken in response.

Sheet 2 (FiveYearFinancialSummary)

Five Year Financial summary
2010 ($m) 2009 ($m) 2008 ($m) 2007 ($m) 2006 ($m)
Income from Government 6441.9 12578.4 11912 10911.7 10207.1
Total income from transactions 6885 13033.3 12359.4 11353.8 10622.4
Total expenses from transactions (6,247.1) (13,025.4) (12,118.3) (11,232.3) (10,545.2)
Net result from transactions 637.9 7.9 241.1 121.5 77.2
Net result for the period 665.4 4.3 248.3 122.5 1.8
Net cash flow from operating activities 507.5 212.9 587.8 276.4 262.8
Total assets 19284 19486.5 16540.6 14588 14128.4
Total liabilities 447.6 1134.9 1117.2 1489.7 1184

Sheet 3 (Delegations)

Delegations
The Director, Finance and Business Services is designated as the Chief Finance and Accounting Officer under s. 43 (1) (a) of the Financial Management Act 1994. The generic financial authorisations applicable to the department are as follows.
Position Authorisation
Minister $10,000,000 plus
Secretary up to $10,000,000
Executive/regional directors up to $1,000,000
Directors up to $250,000
Executive officers up to $50,000
Office services managers up to $5,000
Note: Under $100,000 a number of other financial authorisations are associated with various position titles.

Sheet 4 (HR management & workforce data)

The department s performance against Occupational Health and Safety management measures
Key performance indicator [1] 2008 09 outcome 2009 10 outcome
Number of incidents 7596 6548
Rate of incidents per 100 FTEs 66.56 55.57
Number of accepted standardised claims 442 403 [2]
Rate of accepted standardised claims per 100 FTEs 3.87 3.42
Number of time loss claims 577 414
Rate of time loss claims per 100 FTEs 5.06 3.51
Number of fatality claims 0 0
Number of 13 week claims 77 94
Rate of 13 week claims 0% 0%
Average cost per claim $42498 $47819
Percentage of claims that have return to work plans 1% 1%
Data definitions:
Accepted standardised claims are those that have been accepted and exceeded the employer excess (days or dollars) or are registered as a standard claim and are open with no payments at the time of extraction. Fatality claims are also based on the same definition of standardised claims.
A time lost claim is one with one or more days compensated.
13 week claims is a measure of the number of claims exceeding 13 weeks paid compensation.
[1] 2009 10 incident and claims data is current as at 30 June 2010.
[2] This is not the final number of accepted standardised claims for 2009 10. The number will increase over time as some pended, rejected and minor claims become accepted standardised claims. For example, the number of accepted standardised claims recorded at 30 June 2009 was 410 and this increased to a final total of 442 accepted standardised claims for 2008 09 once all claims were decided.
Workforce Data
Department of Human Services workforce profiles
Employment type Employment type Employment type Employment type
1. On-going 2. Fixed term 1. On-going 2. Fixed term
Status Status Status Status
1. On-going 2. Fixed term 1.Full-time 2. Other 1.Full-time 2. Other 1. On-going 2. Fixed term 1.Full-time 2. Other 1.Full-time 2. Other
(Head count) (Head count) (Head count) (Head count) (Head count) (Head count) FTE FTE FTE FTE FTE FTE
Period
June 09 10188 2894 7008 3180 1018 1876 9351 2062 7008 2343 1018 1044
June 10 9008 2765 6004 3004 815 1950 8228 1960 6004 2224 815 1145
Makeup of departmental employees as at 30 June
June 09 June 10
1. Ongoing 2. Fixed term 1. Ongoing 2. Fixed term
(Head count) FTE (Head count) FTE (Head count) FTE (Head count) FTE
Gender
1.Female 6930 6211 2002 1385 6225 5563 1918 1330
2.Male 3258 3139 892 677 2783 2665 847 629
Age
0-24 254 241 337 240 233 218 308 226
25-34 1803 1665 795 611 1567 1440 733 560
35-44 2811 2507 736 512 2403 2136 691 473
45-54 3250 3027 667 473 2791 2581 637 441
55-64 1887 1747 319 204 1826 1682 341 229
64 + 183 166 40 22 188 170 55 31
Officer type
Allied health 266 244 68 62 264 242 64 59
Child Protection* 1288 1204 284 213 1312 1228 344 274
Disability development and support 3773 3315 1542 897 3821 3341 1628 1003
Executives 116 116 . . 75 75 . .
Housing services 434 398 57 54 446 413 49 47
Other 127 120 52 46 86 82 46 41
Youth Justice 277 272 137 110 271 265 161 125
Senior Tech Services 11 11 1 1 6 6 . .
VPS-1 34 27 26 13 26 19 31 14
VPS-2 488 443 165 139 414 375 116 92
VPS-3 661 629 95 89 519 495 61 57
VPS-4 823 780 141 126 594 564 107 101
VPS-5 1226 1151 215 204 745 708 118 110
VPS-6 664 641 111 106 429 416 40 37
Total 10188 9351 2894 2062 9008 8228 2765 1960
*Child Protection officer type includes Youth Justice community-based workers.
Table 1: Number of executive positions into  ongoing and  special projects
All Ongoing Special Projects
Class No. Var No. Var No. Var
Secretary 1 0 1 0 0 0
EO-1 2 -2 2 -2 0 0
EO-2 31 -14 29 -15 2 +1
EO-3 49 -20 49 -19 0 -1
Total 83 -36 81 -36 2 0
Table 2: Breakdown of active executives into  ongoing and  special projects by gender and band, and the number of vacancies
Ongoing Special projects
Male Female Vacancies Male Female Vacancies
Class No. Var No. Var No. Var No. Var No. Var
Secretary 0 0 1 0 0 0 0 0 0 0
EO-1 0 -2 2 0 0 0 0 0 0 0
EO-2 15 -10 11 -6 3 1 0 1 +1 0
EO-3 18 -14 26 -10 5 0 0 0 -1 0
Total 33 -26 40 -16 8 1 0 1 0 0
Table 3: Reconciliation of executive numbers with Note 20 to the fi nancial statements
2009 2010
Total number receiving executive remuneration (Note 20) 129 127
Add Vacancies (refer to Table 2 above) 4 8
Accountable Officers (Secretary; Director of Housing) Includes previous Secretary for Department of Human Services 2 3
Less Separations -12 -14
Machinery of Government Change  Executive Officers transferred to the Department of Health 0 -41
Inactives -4 0
Total executive numbers at 30 June 2010 119 83
Notes to tables above:
Inactive executives (table 3) record individuals on extended leave (for example, leave without pay, study leave, sick leave, long service leave and paternity leave).
All vacancies are filled on a temporary basis whilst undergoing recruitment action.

Sheet 5 (Other Disclosures)

Details of consultancies over $100,000
Consultant Title and purpose of consultancy Start date End date Expenditure 30/06/2010 (excluding GST) $ Total Approved Project Fee (excluding GST) $
Deloitte Touche Tohmatsu Provision of change management consultancy 03/11/2009 01/01/2010 136227 136227
Booz & Company Australia) Pty Ltd Governance, Accountability and Quality in Human Services Delivery 12/01/2010 30/03/2010 477273 477273
Accenture Australia Holdings Pty Ltd Review of Client Relationship Information System 23/02/2010 01/08/2010 456295 375237
Details of consultancies $100,000 or less
2009 10
Consultancies with an individual value of $100,000 or less 2
Total approved project fee (excluding GST) $121000
Freedom of information - Summary of activity
Total requests received 1309
Personal requests 1101
Non-personal requests 208
MP 55
Media 50
Policy 103
Requests for internal review 27
Requests referred to the Victorian Civil and Administrative Tribunal 22
Granted in full 109
Granted in part 761
Nil documents 146
Denied 46
Withdrawn 139
Dealt with under the provisions of the Act
Section 30(1) 36
Section 31(1)(c) 143
Section 33(1) 747
Section 35(1)(b) 169
Section 38 183
The number and types of disclosures made to the public body during the year:
2009 10 2008 09
Public interest disclosures 0 0
Protected disclosures 0 0
The number of disclosures referred to the Ombudsman for determination as to whether they were public interest disclosures 0 0
The number and types of disclosed matters referred to the public body by the Ombudsman for investigation[1] 3 1
The number and types of disclosed matters referred by the public body to the Ombudsman for investigation 0 0
The number and types of investigations taken over from the public body by the Ombudsman 0 0
The number of requests made by a whistleblower to the Ombudsman to take over an investigation by the public body 0 0
The number and types of disclosed matters that the public body has declined to investigate 0 0
The number and types of disclosed matters that were substantiated upon investigation and the action taken on completion of the investigation [2] 2 1
The following is a summary of recommendations relating to the public body which were provided by the Ombudsman: " review the oversight, practices and management of investigations undertaken in accordance with the Whistleblower Protection Act 2001 " commission an audit to ensure that the practices of combining grants is not widespread " audit compliance with asset management strategies. NA
[1] One public interest disclosure of corrupt practice and two disclosures of improper conduct.
[2] One investigation found evidence of corrupt conduct, and the other found evidence of corrupt practice. The department is implementing the recommendations contained in the investigation reports.
Human Services Government Owned Buildings Leased Buildings Total
Office based FTE 602 4923 5525
Non-office FTE 1000 - 1000
Operational FTE 3663
Total FTE 10188
Number of office based sites 7 42 49
Number of non-office based sites 15 - 15
Number high rise public housing sites 47 - 47
Office based area (m2) 10882 128260 139142
Non-office area (m2) 57280 - 57280
Office-based energy use
DHS/DH/DEECD Human Services
Total energy usage segmented by primary source Measure 2008 09 2009 10 2008 09 2009 10
Electricity Megajoules 47903619 46607523 34868469 34909034
Green Power Megajoules 7976224 8233659 5805798 6167011
Natural Gas Megajoules 17853542 17995456 12995379 13478596
Total Megajoules 73733385 72836637 53669646 54554641
Total greenhouse gas emissions by primary source
Electricity Tonnes of CO2e 16234 15795 11817 11830
Natural Gas Tonnes of CO2e 6050 6098 4404 4568
Total Tonnes of CO2e 22284 21893 16221 16398
Energy used per FTE Megajoules/FTE 9955 9998
Energy intensity Megajoules/m2 539 523
Green power purchased Percentage 0.143 0.15
Notes:
For comparison purposes the total energy consumption of sites occupied by Department of Human Services/Department of Health/Department of Education and Early Childhood Development and energy consumption apportioned to Department of Human Services staff has been provided for both 2008 09 and 2009 10.
In 2009 10, the total energy use and greenhouse gas emissions for Department of Human Services is based on a proportional split of Department of Human Services and Department of Health office based FTE of 74.9 per cent and 21.6 per cent respectively.
This data represents 100 per cent of office based FTE and 100 per cent of office locations.
This data includes tenancy and base building electricity from 49 office locations and gas from 13 office locations where utility data has been identified either directly or through landlord agents.
This data includes energy used by Shared Services Provider (Department of Treasury and Finance) staff co-located in Department of Human Services facilities.
Green Power relates to electricity use only.
Greenhouse Gas emissions are based on the Department of Climate Change and Energy Efficiency National Greenhouse Accounts Factors June 2009, as the July 2010 factors were not available at the time analysis for this report was undertaken.
Non-office energy use
Total energy usage segmented by primary source Measure 2008 09 2009 10
Electricity Megajoules 21063075 18910335
Green Power Megajoules 803047 2892326
Natural Gas Megajoules 42300091 37548343
Total Megajoules 64166213 59351004
Total greenhouse gas emissions by primary source
Electricity Tonnes of CO2e 7138 6409
Natural Gas Tonnes of CO2e 14335 12725
Total Tonnes of CO2e 21473 19133
Energy intensity Megajoules/m2 1120 1036
Green power purchased Percentage 0.037 0.133
Notes:
This data includes tenancy and base building electricity from 15 non-office locations and gas from 12 non-office locations where utility data has been identified directly.
Greenhouse Gas emissions are based on the Department of Climate Change and Energy Efficiency National Greenhouse Accounts Factors June 2009, as the July 2010 factors were not available in time to be used for this report.
Public housing high-rise energy use
Total energy usage segmented by primary source Measure 2008 09 2009 10
Electricity Megajoules 46629617 46233033
Green Power Megajoules 7821273 7749318
Natural Gas Megajoules 322422543 311988659
Total Megajoules 376873433 365971010
Total greenhouse gas emissions by primary source
Electricity Tonnes of CO2e 15802 15668
Natural Gas Tonnes of CO2e 109265 105729
Total Tonnes of CO2e 125067 121397
Green power purchased Percentage 0.144 0.144
Notes:
This data represents 47 high-rise housing locations.
Base building and office tenancy electricity has been provided for seven high-rise locations and gas from five high-rise locations. This date was previously reported in office based energy use.
This data also includes base building electricity for 40 high-rise housing locations and gas from 25 high-rise housing locations. This data was not reported in 2008 09.
Greenhouse Gas emissions are based on the Department of Climate Change and Energy Efficiency National Greenhouse Accounts Factors June 2009, as the July 2010 factors were not available in time to be used for this report.
Office-based waste
DHS/DH/DEECD Human Services
Total units of waste disposed of by destination Measure 2008 09 2009 10 2008 09 2009 10
Landfill Kilograms/year 150104 200959 109259 159561
Recycling Kilograms/year 651881 754369 474496 598969
Compost Kilograms/year 95286 96803 69357 76862
Total Kilograms/year 897271 1052131 653113 835392
Total units of waste disposed of per FTE by destination
Landfill Kilograms/FTE/year 20 26
Recycling Kilograms/FTE/year 86 98
Compost Kilograms/FTE/year 11 13
Total Kilograms/FTE/year 117 136
Recycling rate Percentage 1% 1%
Greenhouse gas emissions associated with waste disposal Tonnes of CO2e 167 223 122 177
Notes:
For comparison purposes the total waste disposed at sites occupied by Department of Human Services/ Department of Health/Department of Education and Early Childhood Development and waste apportioned to Department of Human Services staff has been provided for both 2008 09 and 2009 10.
Waste data is based on one-day waste audits conducted at selected co-located Department of Human Services and Department of Health offices then extrapolated for estimating annual production data. Total waste data is based on a proportional split of Department of Human Services and Department of Health office based FTE of 79.4 per cent and 20.6 per cent respectively.
This data includes waste from Department of Education and Early Childhood Development staff located in Department of Human Services offices.
This data has been extrapolated to represent 100 per cent of office based FTE and 100 per cent of office locations.
In 2009 10 a more extensive waste audit methodology was used including more accurate measurements of the secure paper stream.
The 2009 10 waste audits were carried out at different sites than in 2008 09 making direct comparison between years difficult.
Greenhouse Gas emissions are based on the Department of Climate Change and Energy Efficiency National Greenhouse Accounts Factors June 2009, as the July 2010 factors were not available at the time the analysis for this report was prepared.
Total department paper use
Description Measure 2008 09 2009 10
Total units of paper used (A4 equivalent) Reams 110857 118406
Units of paper used per FTE Reams/FTE 11.23 11.62
Percentage recycled content copy paper purchased
75-100% recycled Percentage 11 24
50-75% recycled Percentage 82 69
0-50% recycled Percentage 4 4
Greenhouse gas emissions associated with paper use Tonnes of CO2e 527 564
Notes:
This data represents all operational FTE.
Department of Human Services paper data is based on a total FTE split between Department of Human Services and Department of Health of 86.5 per cent and 13.5 per cent respectively.
Triotec paper purchased by the department changed its recycled content from 50 per cent to 30 per cent in May 2008 without advising the department. This change was confirmed after the department s paper data had been analysed and reporting data prepared. Therefore Triotec data reported in this and previous annual reports reflect the 50 per cent recycled content.
An additional 98,964 reams of paper were used for the production of publications (through Stream), 58.4 per cent of this paper had a greater than 50 per cent recycled content.
Greenhouse Gas emissions are based on the Department of Climate Change and Energy Efficiency National Greenhouse Accounts Factors June 2009, as the July 2010 factors were not available in time to be used for this report.
Office-based water use
DHS/DH/DEECD Human Services
Description Measure 2008 09 2009 10 2008 09 2009 10
Total water used Kilolitres 80971 68870 58958 51575
Water used per FTE (leased) Litres/FTE 8351 9620
Water used per FTE (Government-owned) Litres/FTE 37808 6604
Water used per FTE Litres/FTE 10932 9338
Water used per unit of office space Litres/m2 592 495
Notes:
For comparison purposes the total water use at sites occupied by Department of Human Services/ Department of Health/Department of Education and Early Childhood Development and water use apportioned to Department of Human Services staff has been provided for both 2008 09 and 2009 10.
Water data represents 48 administrative office locations. This data represents 100 per cent of office-based FTE and 98 per cent of office locations.
Total water use is based on an FTE split of office-based staff of 74.9 per cent and 21.6 per cent respectively.
The onsite waste water recycling treatment plant located at 50 Lonsdale Street Melbourne was not in continuous operation throughout the year due to plant technical issues which has impacted on our central office water consumption.
In 2008 09 data was impacted by a significant leak at the Shepparton office.
Non-office water use
Description Measure 2008 09 2009 10
Total water used Kilolitres 83489 85663
Water used per unit of floor space Litres/m2 1460 1498
Notes:
This data represents 15 non-office locations.
Four of these locations trigger waterMAP as their water consumption is greater than 10,000,000 litres.
Transportation
Vehicle fleet
Size of vehicle fleet
Vehicle type LPG Hybrid/ Electric 1-3 cylinder unleaded petrol 4 cylinder unleaded petrol 6 cylinder unleaded petrol Diesel
Commercial 16 3 5 35
Executive 3 5 69
Passenger bus 445 2 110
Passenger car 562 313 40 2 5
Total 578 316 3 495 73 150
Mix of vehicle types within the fleet
2008 09 2009 10
Vehicle type Measure Operational Executive Operational Executive
LPG Percentage 0% 0% 0% 0%
Hybrid/Electric Percentage 0% 0% 0% 0%
4 cylinder unleaded petrol Percentage 0% 0% 0% 0%
6 cylinder unleaded petrol Percentage 0% 1% 0.003 1%
Diesel Percentage 0% 0% 0% 0%
Total energy consumption by vehicles segmented by fuel type Measure 2008 09 2009 10
LPG Megajoules 8223963 9333724
Hybrid/Electric Megajoules 40574505 47028169
Unleaded petrol Megajoules 392274 603276
Diesel Megajoules Megajoules 183319 157929
State Government Vehicle Pool Megajoules - -
Total Megajoules 69281187 58383015
Total vehicle travel associated with operations by fuel type
LPG Kilometres 11017172 13056641
Dual Fuel Kilometres 158511 212130
Hybrid/electric Kilometres 3869161 5534778
Unleaded petrol Kilometres 16402305 14133918
Diesel Kilometres 1802031 1881665
State Government Vehicle Pool Kilometres 379301 395157
Total Kilometres 33628481 35214288
Total greenhouse gas emissions from vehicle fleet segmented by fuel type
LPG Tonnes of CO2e 2467 2859
Dual fuel Tonnes of CO2e 36 48
Hybrid/electric Tonnes of CO2e 488 676
Unleaded petrol Tonnes of CO2e 4822 4064
Diesel Tonnes of CO2e 577 655
State Government Vehicle Pool Tonnes of CO2e 88 106
Total 8478 8407
Greenhouse gas emissions from vehicle fleet per 1000km travelled segmented by fuel type
LPG Tonnes of CO2e per 1000 Kilometres 0.224 0.219
Dual fuel Tonnes of CO2e per 1000 Kilometres 0.231 0.225
Hybrid/electric Tonnes of CO2e per 1000 Kilometres 0.126 0.122
Unleaded petrol Tonnes of CO2e per 1000 Kilometres 0.294 0.287
Diesel Tonnes of CO2e per 1000 Kilometres 0.32 0.348
State Government Vehicle Pool Tonnes of CO2e per 1000 Kilometres 0.232 0.232
Total Tonnes of CO2e per 1000 Kilometres 0.252 0.238
Notes:
This data represents all operational FTE.
Energy use, distance travelled and greenhouse gas emissions transport data is based on a total FTE split between the Department of Human Services and Department of Health of 86.5 per cent and 13.5 per cent respectively.
Fuel and kilometre data for the quarter 4 (1 April 30 June 2010) is estimated based on 2008 09 quarter 4 data for the Department of Human Services.
State Government Vehicle Pool data does not include energy consumption as the Shared Services Provider uses a different methodology which restricts the calculations of total energy consumption associated with these vehicles.
Greenhouse Gas emissions are based on the Department of Climate Change and Energy Efficiency National Greenhouse Accounts Factors June 2009, as the July 2010 factors were not available in time to be used for this report.
Air travel
Description Measure 2009 10
Total distance travelled Kilometres 2256122
Greenhouse gas emissions Tonnes of CO2e 1355
Notes:
This data represents all operational FTE.
Air travel data represents 12 months data.
The previous supplier s data has been apportioned between DHS and DH based on actual air travel data from the latest provider s information.
The previous year s data has not been included for trend purposes as it was considered to be incomplete.
Greenhouse Gas emissions are based on the Department of Climate Change and Energy Efficiency National Greenhouse Accounts Factors June 2009, as the July 2010 factors were not available at the time analysis for this report was prepared.
Commuting
Percentage of employees regularly using sustainable travel (public transport, cycling, walking, car pooling or working from home) to commute
Measure 2008 09 2009 10
CBD Percentage 93 92
Metro Percentage 40 33
Regional Percentage 30 28
Notes:
The 2008 09 data has been revised with a different methodology to allow comparison.
Sustainable transport data is obtained from the department s travel survey completed in May 2010.
Greenhouse gas emissions
Total greenhouse gas emissions (tonnes CO2e) associated with: 2008 09 2009 10
Office-based energy use 16221 16398
Non-office energy use 21473 19133
Public Housing high-rise energy use 125067 121397
Vehicle fleet 8478 8407
Greenhouse gas emissions offsets purchased (8,478) (8,407)
Waste production 122 177
Paper use 527 564
Total 163410 159024
Notes:
In line with the Victorian Government s commitment in Our Environment Our Future 2006 to offset the Victorian Government s passenger vehicle fleet emissions, the Department of Sustainability and Environment will purchase offsets equivalent to the Department of Human Services passenger vehicle emissions for the 2009 10 financial year. This purchase of offsets will be done in arrears. For the 2009 10 financial year 8,407 tonnes of greenhouse gas emissions generated by the Department of Human Services passenger vehicles will be included in the total offset purchase by the Department of Sustainability and Environment.
Greenhouse gas emissions are based on the Department of Climate Change and Energy Efficiency National Greenhouse Accounts Factors June 2009, as the July 2010 factors were not available at the time of preparing the analysis for this report.
Glossary
CO2e = Carbon dioxide equivalent
DEECD = Department of Education and Early Childhood Development
DH = Department of Health
DHS = Department of Human Services
FTE = Full time equivalent employee
km = Kilometres
LPG = Liquefied Petroleum Gas
m2 = metres squared

Sheet 6 (Financial Statements)

Comprehensive operating statement for the financial year ended 30 June 2010(a)
Note 2010 $M 2009 $M
Income from transactions
Output appropriations 3a 6026.6 11188.4
Special appropriations 3b 392.3 1367.1
Interest 4a 21.3 31.3
Sale of goods and services 4b 355.7 352.8
Grants and other income transfers 4c 23 22.9
Fair value of assets and services received free of charge or for nominal consideration 4d 12.4 -
Other income 4e 53.7 71
Total income from transactions 6885 13033.3
Expenses from transactions
Employee expenses 5a 829.8 900
Depreciation and amortisation 5b 200 206.1
Interest expense 5c 3.4 3.9
Grants and other expense transfers 5g 4397.3 10524.5
Capital asset charge 196.2 603.5
Rental operating costs 5d 276.3 269.6
Home finance operating costs 1.6 3.4
Fair value of assets and services provided free of charge or for nominal consideration 5e 1.3 2.6
Other operating expenses 5f 341.1 511.8
Total expenses from transactions 6247.1 13025.4
Net result from transactions (net operating balance) 637.9 7.9
Other economic flows included in net result
Net gain/(loss) on non-financial assets 6a 0.1 (0.7)
Net actuarial gains/(losses) of superannuation defi ned benefit plans 16d 4.3 (5.6)
Other gains/(losses) from other economic flows 6b 23 2.7
Total other economic flows included in net result 27.5 (3.6)
Net result 665.4 4.3
Other economic flows  other non-owner changes in equity
Changes in physical asset revaluation surplus 17(ii) (80.0) 2791.2
Total other economic flows  other non-owner changes in equity (80.0) 2791.2
Comprehensive result 585.4 2795.5
The above comprehensive operating statement should be read in conjunction with the accompanying notes.
Note:
(a) On the 12th August 2009, the Government announced the establishment of the Department of Health in Administrative Arrangements Order (No.202) 2009. The creation of the new Department of Health resulted in machinery of government changes whereby 23 outputs were transferred from the Department of Human Services. Under Section 7 of this Order, the 2009-10 financial statements for the Department of Human Services represent the full pre machinery of government financial statements from 1 July 2009 to 30 September 2009, and for the 9 month period, from 1 October 2009 ending 30 June 2010, they represent solely the financial statements for the activities of the Department of Human Services as per Administrative Arrangements Order (No.202) 2009.
Balance sheet as at 30 June 2010(a)
Note 2010 $M 2009 $M
Assets
Financial assets
Cash and deposits 8 764.8 452.5
Receivables 9 179.9 456.7
Loans 10 76.3 87.8
Investments and other financial assets 11 - 5.4
Total financial assets 1021 1002.4
Non-financial assets
Inventories 0.2 0.3
Property, plant and equipment 12 18137.6 18354.4
Intangible assets 13 109.6 110.3
Prepayments 14.2 9.4
Non-financial assets classified as held for sale, including disposal group assets 1.4 9.6
Total non-financial assets 18263 18484.1
Total assets 19284 19486.5
Liabilities
Payables 14 135.6 429.6
Borrowings 15 70.8 138.5
Provisions 16 241.2 566.8
Total liabilities 447.6 1134.9
Net assets 18836.4 18351.6
Equity
Accumulated surplus/(deficit) 17(i) 1508.6 855.2
Physical asset revaluation surplus 17(ii) 11923.9 12003.9
Contributed capital 17(iii) 5403.9 5492.5
Net worth 18836.4 18351.6
Contingent liabilities and contingent assets 22
Commitments for expenditure 23
The above balance sheet should be read in conjunction with the accompanying notes.
Note:
(a) On the 12th August 2009, the Government announced the establishment of the Department of Health in Administrative Arrangements Order (No.202) 2009. The creation of the new Department of Health resulted in machinery of government changes whereby 23 outputs were transferred from the Department of Human Services. Under Section 7 of this Order, the 2009-10 financial statements for the Department of Human Services represent the full pre machinery of government financial statements from 1 July 2009 to 30 September 2009, and for the 9 month period, from 1 October 2009 ending 30 June 2010, they represent solely the financial statements for the activities of the Department of Human Services as per Administrative Arrangements Order (No.202) 2009.
Statement of changes in equity for the financial year ended 30 June 2010(a)
2010 Note Equity at 1 July 2009 $M Changes due to total comprehensive result $M Changes due to transactions with owner in its capacity as owner $M Equity at 30 June 2010 $M
Accumulated surplus/(deficits) 855.2 665.4 - 1521
Effects of changes in accounting policy:
Adjustment due to change in accounting policy
Accumulated surplus (12.4) - - (12.4)
Restated accumulated surplus/(deficits) 842.8 665.4 1508.6
Contributions by owners 5492.5 - - 5492.5
Administrative restructure  net assets transferred out 7 - - (534.6) (534.6)
Capital contributions by Victorian State Government - - 446 446
Total contributions by owners 17 5492.5 (88.6) 5403.9
Revaluation surplus 11564.9 - - 11564.9
Revaluation of land and buildings 439 (21.5) - 417.5
Impairment losses - (58.5) - (58.5)
Total revaluation surplus 17 12003.9 (80.0) 11923.9
Total equity at end of financial year 18339.2 585.4 (88.6) 18836.4
2009 Note Equity at 1 July 2008 $M Changes due to total comprehensive result $M Changes due to transactions with owner in its capacity as owner $M Equity at 30 June 2009 $M
Accumulated surplus/(deficits) 850.9 4.3 - 855.2
Contributions by owners 5359.8 - - 5359.8
Capital contributions by Victorian State Government - - 208.2 208.2
Capital transfer to administered entity - - (75.5) (75.5)
Total contributions by owners 17 5359.8 132.7 5492.5
Revaluation surplus 9212.7 - - 9212.7
Revaluation of land and buildings - 2806.4 - 2806.4
Impairment losses - (15.2) - (15.2)
Total revaluation surplus 17 9212.7 2791.2 12003.9
Total equity at end of financial year 15423.4 2795.5 132.7 18351.6
The above statement of changes in equity should be read in conjunction with the accompanying notes.
Note:
(a) On the 12th August 2009, the Government announced the establishment of the Department of Health in Administrative Arrangements Order (No.202) 2009. The creation of the new Department of Health resulted in machinery of government changes whereby 23 outputs were transferred from the Department of Human Services. Under Section 7 of this Order, the 2009-10 financial statements for the Department of Human Services represent the full pre machinery of government financial statements from 1 July 2009 to 30 September 2009, and for the 9 month period, from 1 October 2009 ending 30 June 2010, they represent solely the financial statements for the activities of the Department of Human Services as per Administrative Arrangements Order (No.202) 2009.
Cash flow statement for the financial year ended 30 June 2010(a)
Note 2010 $M 2009 $M
Cash flows from operating activities
Receipts
Receipts of output appropriations 6253.2 11203.8
Receipts of special appropriations 392.3 1367.1
Receipts of funds from other authorities 32.4 30.9
Rent received 345.8 340.3
User charges received - rental properties 4.6 4.7
Interest received 10 32.7
Other receipts 52.7 67.6
GST recovered from Australian Taxation Office 372.1 317.1
Total receipts 7463.1 13364.1
Payments
Payments of grants and other transfer payments (4,977.5) (10,793.9)
Payments for employee benefits (876.7) (883.8)
Payments for supplies and services (564.0) (541.4)
Finance costs (54.3) (57.6)
Capital asset charge payments (196.2) (603.5)
Rental operating payments (280.5) (263.5)
Home finance operating payments (2.5) (1.5)
Other payments (4.0) (6.1)
Total payments (6,955.7) (13,151.2)
Net cash flows from/(used in) operating activities 26 507.5 212.9
Cash flows from investing activities
Net receipts / (payments) for units in VFMC trusts (36.8) (3.0)
Proceeds from the sale of non-financial assets 104.8 58.1
Client loans repaid 3.1 11.8
Payment for non-financial assets (621.5) (467.6)
Client loans granted (2.6) (4.3)
Net cash flows from/(used in) investing activities (553.0) (405.0)
Cash flows from financing activities
Net receipts / (payments) for advances (69.3) (2.2)
Proceeds from owner 451.2 208.2
Payments of owner contributions - (75.5)
Repayment of finance leases (24.1) (27.1)
Net cash flows from/(used in) financing activities 357.8 103.5
Net increase/(decrease) in cash and deposits 312.3 (88.6)
Cash and deposits at the beginning of the financial year 452.5 541.1
Cash and deposits at the end of the financial year 8 764.8 452.5
The above cash flow statement should be read in conjunction with the accompanying notes.
Note:
(a) On the 12th August 2009, the Government announced the establishment of the Department of Health in Administrative Arrangements Order (No.202) 2009. The creation of the new Department of Health resulted in machinery of government changes whereby 23 outputs were transferred from the Department of Human Services. Under Section 7 of this Order, the 2009-10 financial statements for the Department of Human Services represent the full pre machinery of government financial statements from 1 July 2009 to 30 September 2009, and for the 9 month period, from 1 October 2009 ending 30 June 2010, they represent solely the financial statements for the activities of the Department of Human Services as per Administrative Arrangements Order (No.202) 2009.
Note 2. Departmental (controlled) outputs
Schedule A  controlled income and expenses for the year ended 30 June 2010
Output group 1 (a) $M 2 (a) $M 3 (a) $M 4 (a) $M 5 (a) $M 6 (a) $M 7 (a) $M 8 (a) $M 9 $M 10 $M 11 $M 12 $M 13 $M 14 (b) $M Total $M
Income from transactions
Output appropriations 1727.7 70.2 192.4 179.1 92.1 74.9 66.4 27.3 1236.1 609 106.6 508.9 1136 - 6026.6
Special appropriations 248.3 11 32.6 6.5 11.1 10.4 1.8 3.5 63.9 - - - 3 - 392.3
Interest 0.1 0 0 0 0 0 0 - - - - - 21.1 - 21.3
Sales of goods and services 355.7 - 355.7
Grants and other income transfers - - - - 0.1 - 0.7 0.6 5.2 0.6 - - 15.8 - 23
Fair value of assets and services received free of charge or for nominal consideration 11.9 - - - - - - - 0.4 - - - - - 12.4
Other income 12.6 - 0.3 - 0.1 - 0.1 - 1 0.2 0.2 - 14.3 24.9 53.7
Total income from transactions 2000.6 81.2 225.3 185.7 103.4 85.4 68.9 31.4 1306.6 609.8 106.8 508.9 1546 24.9 6885
Expenses from transactions
Employee expenses 18.3 0.3 4.6 5.2 5.7 0.9 9.7 2.4 460.1 171.7 60.7 6.3 75.9 8 829.8
Depreciation and amortisation 4.1 0 0.7 0.6 0.6 0 1.1 0.1 23 10.8 3.1 0.1 155.1 0.8 200
Interest expense 0 0 0 0 0 - 0 0 1.7 1.3 0.2 0 (0.0) 0.1 3.4
Grants and other expense transfers 1613.7 71.1 201.2 166.7 86.9 70.7 32.4 25.7 708.4 358 19.4 494.2 548.3 0.6 4397.3
Capital asset charge 104.5 3.5 13.3 11.9 6.1 7.4 0.5 0.6 32.2 10.6 5.5 0 - - 196.2
Rental operating costs 276.3 276.3
Home finance operating costs 1.6 1.6
Fair value of assets and services provided free of charge or for nominal consideration 0 - - - - - - - 0 - - - 1.3 - 1.3
Other operating expenses 24.3 0.2 2.7 2.5 2.1 1 24.6 1.8 79.5 58.2 18.1 8.3 102.9 15.1 341.1
Total expenses from transactions 1764.9 75.2 222.3 186.9 101.5 80 68.3 30.7 1305.1 610.5 107 508.9 1161.3 24.5 6247.1
Net result from transactions (net operating balance) 235.8 6 3 (1.2) 1.9 5.4 0.6 0.7 1.5 (0.7) (0.2) (0.0) 384.7 0.4 637.9
Other economic flows included in net result
Net gain/(loss) on non-financial assets (0.1) 0 (0.0) (0.0) 0 - (0.0) 0 (9.0) (0.1) 0 0 9.4 - 0.1
Net actuarial gains/(losses) of superannuation defined benefit plans 4.3 4.3
Other gains/(losses) from other economic flows 20.3 0.3 1.4 0.6 0.5 1.1 0.1 0 (0.4) (0.1) (0.0) (0.0) (0.8) - 23
Total other economic fl ows included in net result 20.2 0.3 1.4 0.6 0.5 1.1 0.1 0 (9.4) (0.2) (0.0) (0.0) 12.9 27.5
Net result 255.9 6.3 4.4 (0.7) 2.4 6.5 0.7 0.7 (7.9) (0.9) (0.2) (0.0) 397.6 0.4 665.4
Notes:
(a) As part of the machinery of government change, these output groups were transferred to the Department of Health.For additional output information in relation to these output groups refer to the 2009 10 financial statements of the Department of Health.
(b) As a consequence of the machinery of government change, these amounts reflect the range of corporate services that the department provides to other departments, predominately the Department of Health. This disclosure is consistent with the requirements of AASB 1052 Disaggregated Disclosures.
Note 2. Departmental (controlled) outputs
Schedule A  controlled income and expenses for the year ended 30 June 2009
Output group 1 $M 2 $M 3 $M 4 $M 5 $M 6 $M 7 $M 8 $M 9 $M 10 $M 11 $M 12 $M 13 $M Total $M
Income from transactions
Output appropriations 5812.3 272.9 726.4 713.1 324.6 287.6 304.8 111.8 1164.5 555.6 104 431.1 379.6 11188.4
Special appropriations 920.3 41.6 123.7 24.7 41.9 39.5 7 13.4 63.9 - - - 90.9 1367.1
Interest 3 0 0.1 0.1 0 0.2 0 - - - - - 27.8 31.3
Sales of goods and services 352.8 352.8
Grants and other income transfers 4.8 - - 0.2 0.1 - 3.4 1.1 1.7 0.6 0.2 - 11 22.9
Other income 56.5 0 1.4 0.1 0.2 0 0.2 0.5 1.1 0.9 0.2 - 9.8 71
Total income from transactions 6797 314.6 851.7 738.2 366.9 327.3 315.4 126.7 1231.3 557.1 104.4 431.1 871.8 13033.3
Expenses from transactions
Employee expenses 71.5 1.3 17.9 20.5 16.6 3.3 34 9.9 434.9 160.4 59.1 1.3 69.2 900
Depreciation and amortisation 8.9 0.1 1.7 1.3 1.6 0 2.1 0.4 24.9 13.1 3.9 0.1 148 206.1
Interest expense 0.5 0 0 0 0 - 0.1 0 1.4 1 0.2 0 0.7 3.9
Grants and other expense transfers 6160.5 304.4 781.1 665.4 334.2 278.5 148 105.6 673.9 318.4 18 427.1 309.5 10524.5
Capital asset charge 391 13.8 49.5 46.1 22.1 29.1 1.8 2.3 32 10.3 5.5 0 - 603.5
Rental operating costs - - - - - - - - - - - - 269.6 269.6
Home finance operating costs - - - - - - - - - - - - 3.4 3.4
Fair value of assets and services provided free of charge or for nominal consideration - - - - - - - - 0.1 - - - 2.6 2.6
Other operating expenses 90.7 0.7 9.3 11.5 11.2 2 131.1 8 68.6 53.6 17.9 2.6 104.6 511.8
Total expenses from transactions 6723.1 320.2 859.5 744.9 385.7 312.9 317 126.2 1235.8 556.8 104.6 431.1 907.6 13025.4
Net result from transactions (net operating balance) 73.9 (5.7) (7.8) (6.8) (18.9) 14.4 (1.6) 0.5 (4.5) 0.3 (0.2) (0.0) (35.7) 7.9
Other economic flows included in net result
Net gain/(loss) on non-financial assets (0.3) (0.0) (0.4) (0.2) (0.1) (0.0) (0.2) (0.0) (4.6) (2.4) (0.5) (0.0) 8 (0.7)
Net actuarial gains/(losses) of superannuationdefined benefit plans - - - - - - - - - - - - (5.6) (5.6)
Other gains/(losses) from other economic flows 9.9 0.1 0.7 0.2 0.2 0.5 (0.1) (0.0) (1.5) (0.5) (0.2) (0.0) (6.6) 2.8
Total other economic flows included in net result 9.6 0.1 0.3 0 0.1 0.5 (0.3) (0.1) (6.0) (2.9) (0.6) (0.0) (4.2) (3.5)
Net result 83.5 (5.5) (7.5) (6.8) (18.8) 14.9 (1.9) 0.5 (10.5) (2.7) (0.9) (0.0) (39.9) 4.4
Note 3. Summary of compliance with annual parliamentary and special appropriations
(a) Summary of compliance with annual parliamentary appropriations
Appropriation Act Financial Management Act 1994
2010 Annual appropriation $M Advance from Treasurer $M Section 3(2) $M Section 29 $M Section 30 $M Section 32 $M Section 35 advances $M Total parliamentary authority $M Appropriation applied $M Variance $M
Controlled
Provision of outputs 4,639.7(a) 59.9 - 1332 2 6.8 - 6040.4 6026.6 13.8(b)
Additions to net assets 44.3 - - 324.3 (2.0) - - 366.6 354.9 11.6(c)
Total 4684 59.9 1656.3 6.8 6407 6 ,381.5 25.4
Notes:
(a) Significant annual appropriation was transferred to the new Department of Health, as a result of a machinery of government change effective 1 October 2009.
(b) Relates to funding for services and projects that will be provided in 2010 11.
(c) Unapplied asset funding reflects fluctuations in the cash flow of various asset investment projects because of planning and contracting delays.
Appropriation Act Financial Management Act 1994
2009 Annual appropriation $M Advance from Treasurer $M Section 3(2) $M Section 29 $M Section 30 $M Section 32 $M Section 35 advances $M Total parliamentary authority $M Appropriation applied $M Variance $M
Controlled
Provision of outputs 9663 157 52.2 1344.1 (20.0) 40.6 - 11236.8 11188.4 48.4(a)
Additions to net assets 99.1 - - 16.1 20 54.8 - 190 107.8 82.2(b)
Total 9762.1 157 52.2 1360.2 95.4 11426.8 11296.2 130.6
Notes:
(a) Primarily relates to funding for services and projects provided in 2009 10.
(b) Unapplied asset funding reflects fluctuations in the cash flow of various asset investment projects because of planning and contracting delays.
(b) Summary of compliance with special appropriations
Authority Purpose Appropriation applied
2010 $M 2009 $M
Section 4.4.11 and 4.6.8 of the Gambling Regulation Act No. 114 of 2003 Contribution to the Hospitals and Charities fund 32.7 133.6
Section 5.4.6 of Gambling Regulation Act No. 114 of 2003 Contribution to the Hospitals and Charities fund 67.3 277.3
Contribution to the Mental Hospitals fund 63.9 63.9
Section 114 of the Casino Control Act No. 47 1991 Contribution to the Hospitals and Charities fund 5.7 12.2
Section 114B of the Casino Control Act No. 47 1991 Contribution to the Hospitals and Charities fund 2.7 10.8
Section 6.3.3 of Gambling Regulation Act No. 114 of 2003 Contribution to the Hospitals and Charities fund 0.2 1.6
Section 3.6.11 of Gambling Regulation Act No. 114 of 2003 Contribution to the Hospitals and Charities fund 190.9 655.3
Section 3.6.4 of Gambling Regulation Act No. 114 of 2003 Contribution to the Hospitals and Charities fund 25.9 116.2
Section 10 of the Financial Management Act 1994 Access to various Commonwealth grants  provision of outputs 3 96.1
Access to various Commonwealth grants  ATNAB 41.1 50.4
Total 433.3 1417.4
Note 4. Income from transactions
2010 $M 2009 $M
(a) Interest
Interest from financial assets not at fair value through profit and loss:
- Interest on short term deposits 17.5 23.1
- Interest from loans 2.9 4
Other miscellaneous interest income 0.9 4.1
Total interest 21.3 31.3
(b) Sales of goods and services
Rental income raised 591.6 597.7
Rents not received through vacancy (6.2) (7.3)
Rental rebates (232.9) (241.8)
Rental subsidies - welfare organisations (5.2) (4.9)
Shared Home Ownership Scheme - rent raised 2.2 2.3
Total net rent receivable 349.5 346
Total user charges  rental properties 4.6 4.7
Rendering of services 1.6 2.1
Total other revenue  rental properties 1.6 2.1
Total revenue from sales of goods and services 355.7 352.8
(c) Grants and other income transfers
Department of Treasury and Finance 0.7 1.4
Department of Education and Early Childhood Development 0.3 -
Department of Planning and Community Development 0.8 1.5
Department of Health 0.5 -
Department of Innovation, Industry and Regional Development - 5.1
Department of Justice 12.9 10.2
Department of Sustainability and Environment 1.9 3.4
Department of Premier and Cabinet 4.2 1
Other public bodies 1.7 0.2
Total grants 23 22.9
(d) Fair value of assets and services received free of charge or for nominal consideration:
- Land received free of charge 0.4 -
- Other Resources received free of charge 12 -
Total fair value of assets and services received free of charge or for nominal consideration 12.4
(e) Other income
State trust accounts 29.4 12.7
Interstate patients 10 48.5
Other 14.3 9.8
Total other income 53.7 71
Note 5. Expenses from transactions
2010 $M 2009 $M
(a) Employee benefits
Post employment benefits
- Defined contribution plan 38.4 47.8
- Defined benefit expense(i) 13 29.2
51.4 76.9
Termination benefits 0.6 0.7
Salaries and wages 777.8 822.4
Total employee benefits 829.8 900
(b) Depreciation and amortisation
Rental properties 148.8 143.2
Buildings 14.5 19.5
Plant and equipment 10.7 21.9
Intangible asset 12.8 9.8
Finance lease assets 13.3 11.9
Aggregate depreciation and amortisation allocated 200.1 206.3
Less depreciation and amortisation capitalised to carrying amount of other assets during the year (0.1) (0.3)
Total depreciation and amortisation 200 206
(c) Interest expense
Finance lease costs 3.4 3.5
Other finance costs - 0.4
Total interest expense 3.4 3.9
(d) Rental operating costs
Rates to local authorities 80.9 73.8
Maintenance 103.1 111.1
Rental property lease expenses 13.9 12.2
Tenant utilities & other expenses 78.4 72.5
Total rental operating costs 276.3 269.6
(e) Fair value of assets and services provided free of charge or for nominal consideration
Land - 1.1
Buildings - -
Plant and equipment - -
Resources given free of charge 1.3 1.6
Total fair value of assets and services provided free of charge or for nominal consideration 1.3 2.6
(f) Other operating expenses
Accommodation and property services 78.3 58.3
Administrative costs 70.4 166
Direct care operating costs 65.7 51
Information, communications and technology costs 55.5 76.3
Medicines and drugs / pharmacy supplies 20.7 109.8
Housing debt assumption costs 50.5 50.5
Total other operating costs 341.1 511.8
Notes:
(i) Please refer to Note 16(d) in respect of the superannuation fund liability for the former Director of Housing employees.
Note 5(g). Grants and other expense transfers (a)
Grants, other expense transfers across all outputs include payments to:
2010 $M 2009 $M
Public hospitals
Southern Health 250.9 860.4
Alfred Health 176.4 580.6
Melbourne Health 156 590.8
Austin Health 141 491
Eastern Health 141.1 526.3
Western Health 104.2 397.4
Barwon Health 96.5 318.2
Peninsula Health 85.5 314.6
Royal Children's Hospital 80.7 290.5
Northern Health 70.4 233.8
Bendigo Health Care Group 57 189.1
Ballarat Health Services 49.8 176.5
Royal Women's Hospital 45.5 169.2
Latrobe Regional Hospital 34.8 127.1
Wodonga Regional Health Service 34.6 63.6
Goulburn Valley Health 33 123.2
Peter Maccallum Cancer Centre 31.3 119.7
Dental Health Services Victoria 28.8 119.1
South West Healthcare 24.5 81.8
Northeast Health Wangaratta 19.7 72.8
West Gippsland Healthcare Group 15.8 43.9
Royal Victorian Eye And Ear Hospital 14.7 61.4
Central Gippsland Health Service 13 45.9
Wimmera Health Care Group 11.7 42.5
Bairnsdale Regional Health Service 10.3 39.7
Western District Health Service 9.9 36.7
Djerriwarrh Health Services 9 31.9
Echuca Regional Health 8.5 30.4
Swan Hill District Hospital 7.2 26.4
Bass Coast Regional Health 7.1 24.2
Colac Area Health 6.2 22.6
Portland District Health 5.8 20.1
Mt Alexander Hospital 5.7 19.8
Gippsland Southern Health Service 5.1 18
Benalla And District Memorial Hospital 4.7 17.3
Maryborough District Health Service 4.3 16
West Wimmera Health Service 4.2 15.6
Stawell Regional Health 3.9 13.3
East Grampians Health Service 4 15.4
Hepburn Health Service 3.6 11.1
Kyabram And District Health Services 3.5 13.1
Alpine Health 3.2 11.3
East Wimmera Health Service 3.1 12.6
Rochester and Elmore District Health Service 1.6 11.5
Seymour District Memorial Hospital 3 10.3
Other public hospitals with payments totalling less than $10M 57.5 190.9
1888.1 6647.6
Denomination hospitals
St Vincent s Hospital Melbourne Limited 91.6 357.4
Mercy Public Hospital Incorporated 45.7 169.1
Calvary Health Care Bethlehem Limited 7.5 21.5
144.9 548
Ambulance services
Ambulance Victoria 71.7 306.2
71.7 306.2
Other state government agencies
Victorian Managed Insurance Authority - VMIA 104.7 104.8
Victorian Institute of Forensic Mental Health 9.7 38.6
Victorian Health Promotion Foundation 8.2 32.9
Anti-Cancer Council of Victoria 3.1 15
Other state government agencies with payments totalling less than $10M 9.5 16
135.2 207.3
Local councils
City of Kingston 3.1 11
Other local councils with payments totalling less than $10M 62 204.3
65.1 215.4
Non-government agencies and individuals
Yarra Community Housing Limited 86.7 49
Community Housing Vic Limited 54.2 30.1
Yooralla Society Of Victoria 51.6 50.4
Loddon Mallee Housing Services Limited 49 26
Scope Vic Limited 47.5 45.6
The Salvation Army (Victoria) Property Trust 46.1 52.8
Berry Street Incorporated 39.3 33
Port Phillip Housing Association Ltd 38.8 11.5
Uniting Church in Australia Property Trust (Victoria) 35.4 54
Supported Housing Limited 34.5 9.3
Anglicare Victoria 30.9 41.7
Moira Child & Family Support Inc 29.9 27.4
Wesley Mission Melbourne 26.1 26.3
Common Equity Housing Ltd 23.7 10.9
Melbourne Affordable Housing Limited 22.5 10.1
Melbourne City Mission Incorporated 21.1 21.8
Rural Housing Network Ltd 20 6.2
National Blood Authority 19.7 72.7
Royal District Nursing Service 19.5 74.9
Wintringham 18.2 0.8
Karingal Incorporated 16.7 13.7
St John Of God Services Victoria 15.6 15.2
Mackillop Family Services Limited 15.5 23.1
Villa Maria Society For The Blind 14 15.6
Victorian Person Centred Services 13.4 5.5
Vision Australia 13 14.8
Australian Home Care Services Pty Ltd 12.8 11.9
Hanover Welfare Services 11.8 11.8
E.W. Tipping Foundation Incorporated 11.8 15.4
St Lukes Anglicare 11.6 -
Homeground Services 10.3 8.6
Women's Housing Ltd 9.9 1.1
Breastscreen Victoria Incorporated 8.7 33.4
Latrobe Community Health Services Incorporated 9.1 22.1
ISIS Primary Care Incorporated 6.5 18.7
The Richmond Fellowship of Victoria 6 17.2
Grampians Community Health Centre 2.7 16.2
Eastern Access Community Health Incorporated 7.8 14.8
Moreland Community Health Service Incorporated 4.3 14.1
Australian Community Support Organisation Incorporated 6.3 13.1
Inner South Community Health Service Incorporated 3.5 12.5
The University of Melbourne 2.3 12.5
Golden City Support Services Incorporated 8.9 12.2
Victorian Cytology Service 2.7 11.7
Deakin University 0.3 10.7
YSAS Pty Ltd 2.8 10.5
Client/assistance Payments to individuals 482.5 531.8
Other non-government agencies with payments totalling less than $10M 666.6 1057.6
2092.3 2600
Total grants and other expense transfers 4397.3 10524.5
Notes:
(a) As a consequence of the machinery of government changes, some of these entities may have also received grants payments for the period 1 October 2009 to 30 June 2010 from the Department of Health. Refer to the 2009 10 Financial Statements of the Department of Health.
Note 6. Other economic flows included in net result
2010 $M 2009 $M
(a) Net gain/(loss) on non-financial assets
Revenue from disposal of non current assets
Sale of land via Vic Urban 0.8 0.5
Sale of land 58.8 26
Sale of houses 25.4 13.2
Shared home ownership scheme - sale proceeds 3 1.6
Special housing land sales proceeds 6.3 3.4
Sale of miscellaneous assets 11.5 14
Total revenue from disposal of non-current assets 105.8 58.6
Costs on disposal of non-current assets
Land 55.2 24.4
Houses (written down value - at valuation) 25.7 9.9
Shared home ownership scheme - cost of sales 2.4 1.1
Special housing cost of land sold 1.6 1.1
Health and community services properties 8.1 8.1
Miscellaneous assets 12.7 14.7
Total costs on disposal of non-current assets 105.7 59.3
Net gain/(loss) on non-fi nancial assets 0.1 (0.7)
(b) Other gains/(losses) from other economic flows
Net gain/(loss) arising from revaluation of long service leave liability (0.4) (2.8)
Revaluation and adjustments insurance claims(a) 24.3 12.1
Bad debt expenses (0.9) (6.5)
Total other gains/(losses) from other economic flows 23 2.7
Notes:
(a) As a consequence of the machinery of government change announced on 12th August 2009 which established the Department of Health, the Claims Liability Trust Fund was also transferred from the Department of Human Services to the Department of Health. The impact of the first quarter actuarial revaluation of the Claims Liability is reflected in the Department of Human Services as an other economic flow for this first quarter only as this actuarial adjustment occured prior to the machinery of government change. For information in relation to the Insurance Claims Liability refer to the 2009 10 Department of Health Financial statements.
Note 7. Restructuring of administrative arrangements
In respect of the outputs relinquished, the following assets and liabilities were transferred from the department to the Department of Health at the effective date of the transfer, 1 October 2009(a):
2010 $M
Controlled Assets
Financial assets
Cash and deposits 70.7
Receivables 283.2
Loans 6.2
Other financial assets 42.1
Total financial assets 402.2
Non-financial assets
Property, plant and equipment 489.1
Intangible assets 3.2
Other non-financial assets 141.5
Non-financial assets classified as held-for-sale 1.1
Total non-financial assets 634.9
Total assets 1037.2
Liabilities
Payables 223.8
Borrowings 2.7
Provisions 276.1
Total liabilities 502.6
Net assets transferred 534.6
Net capital contribution by the Crown 534.6
Administered Assets
Financial assets
Receivables 45.4
Total financial assets 45.4
Total assets 45.4
Liabilities
Payables 45.4
Total liabilities 45.4
Net assets transferred nil
Net capital contribution by the Crown nil
Notes:
(a) Refer to Note 2: Departmental (Controlled) outputs for a description of the outputs relinquished by the department to the Department of Health. Additional output information in relation to the output activities transferred is also explained in the 2009 10 Annual Report for the Department of Health.
Note 8. Cash and deposits
2010 $M 2009 $M
Reconciliation of cash and deposits
Short-term deposits(i) 750.6 342.8
Cash at bank 3.3 22.4
Funds held in trust 10.4 86.9
Cash advances to sub-offices 0.5 0.4
Balance as per cash flow statement 764.8 452.5
Note:
(i) Cash and short-term deposits are committed as disclosed in Note 23, to a number of significant projects and are expected to be expensed in the 2010 11 financial year.
Note 9. Receivables(b)(c)
2010 $M 2009 $M
Current receivables
Contractual
Tenants in arrears 10 12.5
Other receivables 48.1 99.2
Less provision for doubtful contractual receivables (5.3) (9.3)
52.8 102.4
Statutory
Amounts owing from Victorian Government 40.7 193.9
GST input tax credit recoverable 32.7 33.4
73.4 227.3
Total current receivables 126.2 329.7
Non-current receivables
Contractual
Tenants in arrears 2.5 2.1
Less provision for doubtful contractual receivables (1.1) (2.6)
1.4 (0.5)
Statutory
Amounts owing from Victorian Government 52.3 124.6
Other - 2.9
52.3 127.4
Total non-current receivables 53.7 127
Total receivables 179.9 456.7
(a) Movement in the provision for doubtful contractual receivables
Balance at beginning of the year 13 12.7
Increase/(decrease) in allowance recognised in net result 4.2 0.5
Balance at end of the year 17.2 13.2
(b) Ageing analysis of receivables. Please refer to Note 18 for the ageing analysis of receivables.
(c) Nature and extent of risk arising from contractual receivables. Please refer to Note 18 for the nature and extent of credit risk arising from contractual receivables.
Note 10. Loans(b)(c)
2010 $M 2009 $M
Current loans
Contractual
Fixed interest home loans 13.2 14.6
Indexed interest home loans 12.4 13
Variable interest home loans 2.3 3.7
Other loans 2.8 1.2
Total current loans 30.7 32.5
Non-current loans
Contractual
Fixed interest home loans 1.9 2.1
Indexed interest home loans 23.9 28.4
Variable interest home loans 0.3 0.1
Community housing loans 20.2 20.2
Other loans 0.3 5.6
Total non-current loans 46.6 56.4
Less provision for return of equity (0.2) (0.3)
Less provision for doubtful debts
Fixed interest home loans (0.3) (0.3)
Indexed interest home loans (0.5) (0.5)
(0.8) (0.8)
Total loans 76.3 87.8
(a) Movement in the provision for doubtful contractual loans
Balance at beginning of the year 0.8 0.8
Increase/(decrease) in allowance recognised in net result (0.1) -
Balance at end of the year 0.7 0.8
(b) Ageing analysis of loans. Please refer to Note 18 for the ageing analysis of loans.
(c) Nature and extent of risk arising from contractual loans. Please refer to Note 18 for the nature and extent of credit risk arising from contractual loans.
Note 11. Investments and other financial assets(a)(b)
2010 $M 2009 $M
Investments and other financial assets
Short term money market - 5.4
Total investments and other financial assets 5.4
(a) Ageing analysis of other financial assets. Please refer to Note 18 for the ageing analysis of investments and other financial assets.
(b) Nature and extent of risk arising from other financial assets. Please refer to Note 18 for the nature and extent of credit risk arising from investments and other financial assets.
Note 12. Property, plant and equipment  carrying amounts
Health and Welfare Youth Justice Community Housing Total
2010 $M 2009 $M 2010 $M 2009 $M 2010 $M 2009 $M 2010 $M 2009 $M
Sub-classification by nature(a)
Land
At fair value
Rental property - - - - 9375.8 9423.9 9375.8 9423.9
Other property - land - - - - 208.8 159.6 208.8 159.6
Other property - regional offices - - - - 4.1 4.1 4.1 4.1
Health and community services 283.1 514.9 39.7 39.4 - - 322.8 554.4
Less allowance for Shared Home Ownership Scheme equity conversion - - - - (3.9) (4.1) (3.9) (4.1)
Total land at fair value 283.1 514.9 39.7 39.4 9584.8 9583.6 9907.6 10137.9
Buildings
At fair value
Rental property - - - - 7977.8 7573.9 7977.8 7573.9
Other property - regional offices - - - - 13 12.7 13 12.7
Health and community services 298.1 503.7 67 68 - - 365.1 571.7
Less accumulated depreciation (34.7) (30.9) (2.7) (0.9) (152.8) (5.5) (190.3) (37.4)
Less allowance for Shared Home Ownership Scheme equity conversion - - - - (2.0) (2.1) (2.0) (2.1)
Total buildings at fair value 263.4 472.7 64.3 67.1 7836 7579 8163.6 8118.8
Plant, equipment and vehicles
Plant, equipment and vehicles 57.5 133.6 0.6 1.5 8.5 12.4 66.7 147.5
Less accumulated depreciation (37.2) (81.0) (0.5) (1.1) (7.2) (10.0) (44.9) (92.0)
20.3 52.7 0.1 0.4 1.3 2.5 21.7 55.5
Motor vehicles under finance lease 61.2 55.6 - - - - 61.2 55.6
Less accumulated depreciation (16.6) (13.4) - - - - (16.6) (13.4)
44.6 42.1 - - - - 44.6 42.1
Total plant, equipment and vehicles 64.9 94.8 0.1 0.4 1.3 2.5 66.3 97.6
Net carrying amount of property, plant and equipment 611.4 1082.5 104.1 106.9 17422.1 17165 18137.6 18354.4
Notes:
(a) Property, plant and equipment are classified primarily by the purpose for which the assets are used, according to one of six purpose groups based upon Government Purpose Classifications. All assets within a purpose group are further subcategorised according to the assets nature (i.e. buildings, plant and equipment, etc), with each sub-category being classified as a separate class of asset for financial reporting purposes.
Note 12(a). Property, plant and equipment
Movements in carrying amounts   Health and Welfare purpose group(a)
Land $M Buildings $M Plant, equipment & vehicles $M Total $M
Balance at 1 July 2008 396.3 539.1 80.2 1015.6
Additions 0 36.9 61.8 98.8
Disposals (6.8) (1.2) (14.7) (22.8)
Net revaluation increments/(decrements) 80.6 (40.4) - 40.2
Asset impairment 0 - - -
Depreciation and amortisation 0 (16.8) (32.5) (49.3)
Transfers between classes 44.9 (44.9) - -
Balance at 1 July 2009 514.9 472.7 94.8 1082.5
Additions 15.1 30.1 13.9 59
Disposals (6.4) (1.6) (12.7) (20.8)
Asset Received free of charge (0.4) - - (0.4)
MOG transfer out (249.9) (216.7) (22.5) (489.2)
Depreciation and amortisation - (12.7) (23.4) (36.2)
Transfers between classes 9.9 (8.4) 14.9 16.4
Balance at 30 June 2010 283.1 263.4 64.9 611.4
Movements in carrying amounts   Youth Justice purpose group(a)
Land $M Buildings $M Plant, equipment & vehicles $M Total $M
Balance at 1 July 2008 39.4 68.5 0.4 108.3
Additions - - 0.1 0.1
Net revaluation increments/(decrements) - - - -
Depreciation and amortisation - (1.3) (0.1) (1.5)
Transfers between classes - - - -
Balance at 1 July 2009 39.4 67.1 0.4 106.9
Additions 0.3 - (0.2) 0.1
Depreciation and amortisation - (1.3) - (1.4)
Transfers between classes - (1.5) - (1.5)
Balance at 30 June 2010 39.7 64.3 0.1 104.1
  Community Housing purpose Group(a)
Land $M Buildings $M Plant, equipment & vehicles $M Total $M
Balance at 1 July 2008 6965 7254 2.5 14221.5
Additions 49.4 319.2 0.9 369.4
Disposals (20.3) (10.0) - (30.4)
Net revaluation increments/(decrements) 2590.7 175.5 - 2766.2
Asset impairment - (15.2) - (15.2)
Assets provided free of charge (1.1) - - (1.1)
Depreciation and amortisation - (144.5) (1.0) (145.5)
Balance at 1 July 2009 9583.6 7579 2.5 17165
Additions 73.1 496.3 (0.7) 568.7
Disposals (55.8) (26.1) - (81.9)
Net revaluation increments/(decrements) (16.0) (5.6) - (21.5)
Asset impairment - (58.5) - (58.5)
Depreciation and amortisation - (149.2) (0.5) (149.7)
Balance at 30 June 2010 9584.8 7836 1.3 17,422.1
Note:
(a) Fair value assessments have been performed for all classes of assets within this purpose group and the decision was made that changes were not material for a full revaluation. The next scheduled full revaluation for these purpose groups will be conducted in accordance with FRD103D.
Note 13. Intangibles assets
2010 $M 2009 $M
Software at cost 100.9 83.2
Software  development in progress 57 77.6
Less accumulated amortisation (48.3) (50.4)
Total intangible assets(b) 109.6 110.3
Movement in carrying amounts
Opening balance 110.3 93.9
Additions 23 26.3
Administrative restructure  assets transferred (3.2) -
Reclassification between asset class (7.8) -
Less amortisation expense(a) (12.7) (9.8)
Closing balance 109.6 110.3
Note:
(a) Amortisation expense is included in the line item  depreciation and amortisation expense in the comprehensive operating statement.
(b) Intangible assets with indefinite useful lives (and intangible assets not yet available for use) are tested annually for impairment (i.e. as to whether their carrying value exceeds their recoverable amount, and so require write downs) and whenever there is an indication that the asset may be impaired.
Note 14. Payables(a)(b)
2010 $M 2009 $M
Current payables
Contractual
Employee benefits payable 14.6 19.3
Supplies and services(c) 28.8 44.4
Services provided by external agencies 13.8 89.2
Concession payments to pensioners 25 52.3
Tenants in advance 12.5 11.8
Capital works 24.7 41.8
Other 14.6 24.3
Total current payables 134 283
Non-current payables
Contractual
Services provided by external agencies 0.3 145.8
Other 1.3 0.8
Total non-current payables 1.6 146.6
Total payables 135.6 429.6
Notes:
(a) Refer to Note 18 for the maturity analysis of payables.
(b) Refer to Note 18 for the nature and extent of risk arising from payables.
(c) The average credit period is 30 days. No interest is charged on these payables.
Note 15. Borrowings(c)(d)
Note 2010 $M 2009 $M
Current at amortised cost
Advances from Victorian Government(a) 23.7 92.1
Finance lease liabilities(b) 23(d) 20.5 21.6
Total current borrowings 44.2 113.7
Non-current at amortised cost
Advances from Victorian Government(a) - -
Finance lease liabilities(b) 23(d) 26.6 24.9
Total non-current borrowings 26.6 24.9
Total borrowings(c)(d) 70.8 138.5
Notes:
(a) Advances from Victorian Government are non-interest bearing.
(b) Secured by the assets leased. Finance leases are effectively secured as the rights to the leased assets revert to the lessor in the event of a default.
(c) Refer to Note 18 for the maturity analysis of borrowings.
(d) Refer to Note 18 for the nature and extent of risk arising from borrowings.
Note 16. Provisions
Note 2010 $M 2009 $M
Current
Employee benefits(i) 16(a) 149.6 190.3
Provisions related to employee benefit on-costs 16(b) 26.5 29.8
Health outstanding claims provision 16(d) - 68.7
Other provisions 16(c) 9.6 17.3
Total current provisions 185.8 306
Non-current
Employee benefits(i) 16(a) 53 59.7
Provisions related to employee benefit on-costs 16(b) 2.1 2.5
Health outstanding claims provision 16(d) - 198.1
Other provisions 16(c) 0.3 0.5
Total non-current provisions 55.4 260.7
Total provisions 241.2 566.8
(a) Employee benefits(i)
Note 2010 $M 2009 $M
Current employee benefits:
Salaries and wages(ii) 0.3 23.7
Annual leave entitlements(ii) 46.7 50.8
Unconditional long service leave entitlements(ii) 99 111.1
Superannuation 16(d) 3.7 4.7
Total current employee benefits 149.6 190.3
Current employee benefits that:
Are expected to be utilised within 12 months after the end of the reporting period(ii) 59.5 90.3
Are expected to be utilised more than 12 months after the end of the reporting period(iii) 90.1 99.9
Total current employee benefits 149.6 190.3
Non-current employee benefits:
Conditional long service leave entitlements(iii) 11.4 13.7
Superannuation 16(d) 41.6 46
Total non-current employee benefits 53 59.7
Total employee benefits 202.6 249.9
(b) Provisions related to employee benefit on-costs
2010 $M 2009 $M
Current on-costs(ii) 26.5 29.8
Non-current on-costs(iii) 2.1 2.5
Total on-costs 28.6 32.3
Notes:
(i) Provisions for employee benefits consist of amounts for annual leave and long service leave accrued by employees, not including on-costs.
(ii) The amounts disclosed are nominal amounts.
(iii) The amounts disclosed are discounted to present values.
(c) Other provisions
The provision represents Departmental funds reserved against the outstanding liability estimates on various insurance arrangements which the Department retains a high level of self insurance per insured event.
2010 $M 2009 $M
Opening balance 17.8 17.8
Increase/(decrease) in provision recognised in net result (1.7) (0.4)
Administrative restructure liabilities transferred (6.1) -
Closing balance 10 17.3
Note 16(d). Superannuation
2010 $M 2009 $M
Reconciliation of the superannuation liability in the balance sheet
Defined benefit obligation 45.2 55.9
Tax liability - 4.7
Total obligation and liability 45.2 60.6
Less plan assets 0 (9.9)
Net liability / (asset) in the balance sheet 45.3 50.7
Represented by:
Current liability 3.7 4.7
Non-current liability 41.6 46
Total liability 45.3 50.7
The liability with respect to superannuation funds for former Director of Housing employees represents the shortfall between the total net assets of the superannuation fund at 30 June 2010 and the total benefits that members have accrued up to that date, determined by an actuarial assessment. Information relating to the fund based on the latest actuarial assessment for the 30 June 2010 is set out below. The department reports a liability for unfunded superannuation in respect of former employees of the Director of Housing for the shortfall of superannuation benefits paid to certain former housing staff (refer Note 1(h)).
Principal actuarial assumptions
Discount rate 0.059 0.057
Expected return on plan assets 0.08 0.08
Expected rate of salary increase 0.044 0.04
Inflation 0.029 0.025
The expected return on assets assumption is determined by weighting the expected long-term return for each asset class by the target allocation of assets to each asset class and allowing for the correlations of the investment returns between asset classes. The returns used for each asset class are net of investment tax (where applicable) and investment fees.
Reconciliation of opening and closing balances of the present value of the defined benefit obligation
Movements in the present value of the defined benefit obligations in the current period were as follows:
2010 $M 2009 $M
Opening balance of defined benefit obligation 60.6 55.3
Interest cost 3.3 3.5
Actuarial losses/(gains) (13.8) 6.7
Benefits paid (4.8) (4.8)
Closing balance of defined benefit obligation 45.2 60.6
Reconciliation of opening and closing balances of the fair value of plan assets
Movements in the present value of the plan assets in the current period were as follows:
2010 $M 2009 $M
Opening balance of plan assets 9.9 9.2
Expected return on plan assets 0.8 0.7
Actuarial gains/(losses) (9.5) 1
Contributions from the employer 3.7 3.7
Benefits paid (4.8) (4.8)
Closing balance of plan assets (0.0) 9.9
Superannuation expense recognised in the operating statement
Interest cost 3.3 3.5
Expected return on plan assets (0.8) (0.7)
Actuarial losses/(gains) (4.3) 5.6
Total expense recognised in respect of defi ned benefit plans (1.8) 8.4
Fair value of plan assets
Equity instruments - 5.6
Debt instruments - 1.9
Property - 1
Infrastructure, hedged funds (0.0) 1.3
Fair value of plan assets (0.0) 9.9
The history of experience adjustments are as follows:
Experience adjustments on plan liabilities (13.8) 6.7
Experience adjustments on plan assets (9.5) 1
Note 17. Equity
2010 $M 2009 $M
(i) Accumulated surplus
Balance at beginning of financial year 855.2 850.9
Change in accounting policy-fixed asset capitalisation threshold (12.4) -
Restated balance at beginning of financial year 842.8 850.9
Net result for the period 665.8 4.3
Balance at the end of financial year 1508.6 855.2
(ii) Physical asset revaluation surplus
Balance at beginning of financial year 12003.9 9212.7
Revaluation of land and buildings (21.5) 2806.4
Impairment losses (58.5) (15.2)
Balance at the end of fi nancial year 11923.9 12003.9
(iii) Contributions by owners
Balance at beginning of financial year 5492.5 5359.8
Capital contributions by Victorian State Government 446 208.2
Net capital contributed from asset transfers (534.6) -
Capital transferred to administered entity - (75.5)
Balance at the end of financial year 5403.9 5492.5
Note 18. Financial instruments
(b) Categorisation of financial instruments
2010 Note Contractual Financial assets  loans and receivables Contractual Financial liabilities at amortised cost Total
Contractual financial assets
Cash and deposits 8 764.8 - 764.8
Receivables 9 54.2 - 54.2
Loans 10 76.3 - 76.3
Total contractual financial assets 895.3 895.3
Payables 14 - 135.6 135.6
Borrowings 15 - 70.8 70.8
Total contractual fi nancial liabilities 206.4 206.4
2009 Note Contractual Financial assets/liabilities designated at fair value through profi t/loss Contractual Financial assets  loans and receivables Contractual Financial liabilities at amortised cost Total
Contractual financial assets
Cash and deposits 8 - 452.5 - 452.5
Receivables 9 - 104.8 - 104.8
Loans 10 - 87.8 - 87.8
Investments and Other financial assets 11 - 5.4 - 5.4
Total contractual financial assets 650.5 650.5
Contractual financial liabilities
Payables 14 - - 429.6 429.6
Borrowings 15 - - 138.5 138.5
Total contractual financial liabilities 568.2 568.2
(c) Net holding gain/(loss) on financial instruments by category
2010 Note Total interest income / (expense) Impairment loss Total
Contractual financial assets
Cash and deposits 4(a) 17.5 - 17.5
Receivables 4(a) - - -
Loans 4(a) 2.9 - 2.9
Investments and other financial assets 3(a) 0.9 - 0.9
Total contractual financial assets 21.3 21.3
Contractual financial liabilities
Borrowings 5(c) 3.4 - 3.4
Total contractual financial liabilities 3.4 3.4
2009 Note Total interest income/ (expense) Impairment loss Total
Contractual financial assets
Cash and deposits 4(a) 23.1 - 23.1
Receivables 4(a) - - -
Loans 4(a) 4 - 4
Total contractual financial assets 27.1 27.1
Contractual financial liabilities
Borrowings 5(c) 3.5 - 3.5
Total contractual financial liabilities 3.5 3.5
(d) Ageing analysis of contractual financial assets
Carrying amount Not past due and not impaired Past due but not impaired(a) Impaired financial assets
2010 $M $M Less than 1 month $M 1-3 months $M 3 months 1 year $M 1 5 years $M $M
Contractual financial assets
Cash and deposits 764.8 764.8 - - - - -
Receivables 54.2 43.6 9.5 1.6 2.1 3.8 -
Loans 76.3 76.3 - - - - -
Investments and other financial assets - - - - - - -
Total contractual financial assets 895.3 884.7 9.5 1.6 2.1 3.8
2009
Contractual financial assets
Cash and deposits 452.5 452.5 - - - - -
Receivables 104.8 88.4 13.9 4.1 5.9 4.4 -
Loans 87.8 88.2 - - 0.1 0.2 0.2
Investments and other financial assets 5.4 5.4 - - - - -
Total contractual financial assets 650.5 634.5 13.9 4.1 5.9 4.6 0.2
Notes:
(a) The carrying amounts here exclude statutory amounts (e.g. amounts owing from Victorian Government).
(e) Liquidity risk
Maturity analysis of contractual financial liabilities
Carrying amount Nominal amount Maturity dates(a)
2010 $M $M Less than 1 month $M 1-3 months $M 3 months 1 year $M 1 5 years $M
Contractual financial liabilities
Payables 135.6 135.6 134.5 - - 1.1
Borrowings 70.8 74.7 27.6 3.4 15.8 27.9
Total contractual financial liabilities 206.4 210.3 162.1 3.4 15.8 29
2009
Contractual financial liabilities
Payables 429.6 429.6 283 - - 146.6
Borrowings 138.5 135.7 38.2 4.1 15.6 77.8
Total contractual financial liabilities 568.2 565.3 321.3 4.1 15.6 224.4
Note:
(a) The amounts disclosed are the contractual undiscounted cash flows of each class of financial liabilities.
(f) Market risk
Interest rate exposure of financial instruments
Weighted average effective interest rate Carrying amount Interest rate exposure
2010 (%) $M Fixed interest rate $M Variable interest rate $M Non-interest bearing $M
Contractual financial assets
Cash and deposits(i) 0.046 764.8 672.6 81.8 10.4
Receivables(ii) 0 54.2 - - 54.2
Loans(iii) 0.041 76.3 13.2 36.7 26.4
Investments and other financial assets(iv) 0 - - - -
Total contractual financial assets 0.043 895.3 685.8 118.5 91
Contractual financial liabilities
Payables 0 135.6 - - 135.6
Borrowings(v) 0.073 70.8 47 - 23.8
Total contractual financial liabilities 0.025 206.4 47 159.4
Notes:
(i) All cash and deposits are held in Australian dollars and were held on deposits at fixed and variable interest rates. This item is not subject to any other identified risk sensitivities.
(ii) The carrying amount is denominated in Australian dollars and is non-interest bearing. This item is not subject to the identified risk sensitivities.
(iii) The carrying amount is denominated in Australian dollars and is interest bearing. This item is subject to minimal identified risk sensitivities.
(iv) Other financial assets are denominated in Australian dollars and held in variable interest deposits and is subject to interest risk sensitivities.
(v) Borrowings are denominated in Australian dollars. $47.0 million relates to finance lease liabilities associated with motor vehicles. Each contract has interest fixed at the inception of the lease.
Interest rate exposure of financial instruments
Weighted average effective interest rate Carrying amount Interest rate exposure
2009 (%) $M Fixed interest rate $M Variable interest rate $M Non-interest bearing $M
Contractual financial assets
Cash and deposits 0.027 452.5 308.5 57.1 86.9
Receivables 0 104.8 - - 104.8
Loans 0.029 87.8 13.6 42.7 31.6
Investments and other financial assets 0.054 5.4 - 5.4 -
Total contractual financial assets 0.023 650.5 322.1 105.1 223.2
Contractual financial liabilities
Payables 0 429.6 - - 429.6
Borrowings 0.025 138.5 46.5 - 92.1
Total contractual financial liabilities 0.006 568.2 46.5 521.7
(g) Market risk exposure  interest rate
Carrying amount Interest rate risk Price Risk
2010 $M -0.25% Net result $M 1.00% Net result $M -1.25% Net result $M 1.25% Net result $M
Contractual financial assets
Cash and deposits(i) 764.8 (0.5) 1.9 - -
Receivables(ii) 54.2 - - - -
Loans(iii) 76.3 - - (0.1) 0.1
Investments and other financial assets(iv) - - - - -
Total contractual financial assets 895.3 (0.5) 1.9 (0.1) 0.1
Payables 135.6 - - - -
Borrowings(v) 70.8 - - - -
Total contractual financial liabilities 206.4
Carrying amount Interest rate risk Price Risk
2009 $M -0.50% Net result $M 0.50% Net result $M -0.25% Net result $M 0.25% Net result $M
Contractual financial assets
Cash and deposits(i) 452.5 (0.9) 0.9 - -
Receivables(ii) 104.8 - - - -
Loans(iii) 87.8 - - (0.4) 0.4
Investments and other financial assets(iv) 5.4 - - - -
Total contractual financial assets 650.5 (0.9) 0.9 (0.4) 0.4
Contractual financial liabilities
Payables 429.6 - - - -
Borrowings(v) 138.5 - - - -
Total contractual financial liabilities 568.2
Notes:
(i)All cash and deposits are held in Australian dollars and were held on deposits at fixed and variable interest rates. This item is not subject to any other identified risk sensitivities.
(ii) The carrying amount is denominated in Australian dollars and is non-interest bearing. This item is not subject to the identified risk sensitivities.
(iii) The carrying amount is denominated in Australian dollars and is interest bearing. This item is subject to minimal identified risk sensitivities.
(iv) Other financial assets are denominated in Australian dollars and held in variable interest deposits and is subject to interest risk sensitivities.
(v) Borrowings are denominated in Australian dollars. $47.0 million relates to finance lease liabilities associated with motor vehicles. Each contract has interest fixed at the inception of the lease. The remaining balance of $23.8 million represents advances from government and is non interest bearing. This item is not subject to identified risk sensitivities.
(h) Comparison between carrying amount and fair value
" the fair values and net fair values of financial instrument assets and liabilities are determined as follows:
the fair value of financial instrument assets and liabilities with standard terms and conditions and traded in active liquid markets are determined with reference to quoted market prices; and
" the fair value of other financial instrument assets and liabilities are determined in accordance with generally accepted pricing models based on discounted cash flow analysis.
Note Carrying amount 2010 Fair value 2010 Carrying amount 2009 Fair value 2009
Contractual financial assets
Cash and deposits 8 764.8 764.8 452.5 452.5
Receivables 9 54.2 54.2 104.8 104.8
Loans 10 76.3 76.3 87.8 87.8
Investments and other financial assets 11 - - 5.4 5.4
Total contractual financial assets 895.3 895.3 650.5 650.5
Contractual financial liabilities
Payables 14 135.6 135.6 429.6 429.6
Borrowings 15 70.8 70.8 138.5 138.5
Total contractual financial liabilities 206.4 206.4 568.2 568.2
Note 19. Ministers and accountable officers
(b) Remuneration received by the accountable officers in connection with the management of the Department during the reporting period was in the range:
Income band Total remuneration (c) Base remuneration(b)
2010 2009 2010 2009
$40,000 - $49,999(a) 1 - 1 -
$310,000 - $319,999 - - 1 -
$320,000 - $329,999 - - - 1
$330,000 - $339,999 1 1 1 -
$360,000 - $369,999 1 - - -
$400,000 - $409,999 - - - 1
$440,000 - $449,999 - 1 - -
Total(d)(e) 3 2 3 2
Total remuneration $751245 $783861 $698746 $736485
Notes:
(a) As a consequence of the machinery of government change, income bands less than $100,000 are required to be disclosed in 2010 to capture the remuneration of accountable officers who were accountable officers of the Department of Human Services until the machinery of government change transferred their positions to the Department of Health.
(b) Base remuneration excludes bonus payments, and leave payments.
(c) Total remuneration includes long service leave payments and annual bonus payments. These bonus payments depend on the terms of the individual employment contracts.
(d) Remuneration amounts relating to acting accountable officers are included in remuneration of executives (refer Note 20).
(e) The relevant amounts relating to ministers are reported separately in the financial statements of the Department of Premier and Cabinet.
(c) Other transactions of accountable officers and their related parties requiring disclosure under the Directions of the Minister for Finance have been considered and there are no matters to report.
Fran Thorn
2010 $M 2009 $M
The Secretary is an ex-officio member of the Anti-Cancer Council Victoria to which the department paid grants on normal commercial terms. 1.1 15
The Secretary is a director of the National E-Health Transition Authority Limited to which the department paid grants on normal commercial terms. - 7.6
The Secretary is a director of the Royal Melbourne Institute of Technology (RMIT) who provides services to the department on normal commercial terms. - 0.4
The Secretary is the president of the Institute of Public Administration Australia who provide services to the department on normal commercial terms. - 0.1
The Secretary is a director of the Council of Adult Education (CAE) to which the department paid grants on normal commercial terms. - -
Gill Callister
2010 $M 2009 $M
The Secretary was appointed the Chair of the Community and Disability Services Ministerial Advisory Council in March 2010 - -
The Secretary is Fellow of the Institute of Public Administration Australia who provides services to the department on normal commercial terms 0.1 -
Note 20. Remuneration of executives
Income band Total remuneration Base remuneration
2010 2009 2010 2009
Under $90,000 56 - 60 -
$90,000-$99,999 3 18 4 20
$100,000-$109,999 - 4 - 3
$110,000-$119,999 2 - 3 -
$120,000-$129,999 2 3 2 4
$130,000-$139,999 3 7 3 17
$140,000-$149,999 5 19 11 18
$150,000-$159,999 4 9 11 9
$160,000-$169,999 15 13 5 12
$170,000-$179,999 5 12 5 8
$180,000-$189,999 6 9 4 17
$190,000-$199,999 2 9 8 6
$200,000-$209,999 9 8 1 6
$210,000-$219,999 5 6 5 4
$220,000-$229,999 3 4 1 -
$230,000-$239,999 2 2 - 1
$240,000-$249,999 1 1 1 1
$250,000-$259,999 2 - 2 -
$260,000-$269,999 - 1 - 2
$270,000-$279,999 1 - 1 -
$280,000-$289,999 1 2 - -
$300,000-$309,999 - - - 1
$330,000-$339,999 - 1 - -
$530,000-$539,999 - 1 - -
Total numbers 127 129 127 129
Total remuneration $15261388 $20930168 $13802370 $19391094
Note:
(a) As a consequence of the machinery of government change, income bands less than $100,000 are required to be disclosed in 2010 to capture the remuneration of executive officers who were executive officers of the Department of Human Services until the machinery of government change transferred their positions to the Department of Health.
Note 21. Remuneration of auditors
2010 $ 2009 $
Victorian Auditor General s Office - audit of the financial report 341800 452000
Note 22. Contingent liabilities and contingent assets
2010 $M 2009 $M
Contingent liabilities
Details and estimates of contingent liabilities are as follows:
(a) The Department of Human Services has estimated that potential liability exists in respect of a number of legal actions instigated by clients and their representatives, employees and others, and other contractual liabilities. 8 8
(b) By way of deed dated 12 June 1998 between the Director of Housing, the Treasurer of Victoria and Treasury Corporation of Victoria, the Treasurer agreed to assume the borrowings of the Director of Housing as at 1 July 1997. Under the deed the Director of Housing is required to make a payment each year (as a financing cost) of an amount that is determined by the Treasurer in consultation with the Director and Minister for Housing, which does not exceed the total of principal and interest payments (scheduled repayments), in regard to the rental housing borrowings, that the Director would have been required to pay if those borrowings had been left to run their full term. 60.4 61.1
(c) In 2002 the Director of Housing entered into a contract with Anite International (Australia) Pty Ltd (previously Anite PS (Australia) Pty Limited) together with Anite Group plc and Anite Public Sector Limited as financial guarantors (Anite) for replacement of the housing information technology system. The contract was settled by mutual agreement on 30 June 2006 pursuant to a Deed of Settlement and Release (Deed) between the parties. The Deed included a financial settlement whereby the Director of Housing agreed to receive compensation of $16.0M (including $1.455M GST) to be used for the further development and implementation of a replacement housing system. Under the Deed the Director of Housing is obligated to refund any part of that amount that has not been spent or allocated to further development or implementation work as at 30 June 2010. As at 30 June 2010, the Director of Housing has entered into contracts to spend on further development work, however Anite is yet to confirm its acceptance that the Director of Housing has met this requirement of the settlement. 16.0 16.0 Contingent assets(a) 16 16
Contingent assets(a)
(d) There were no contingent assets for the Department of Human Services for the year ended 30 June 2010. - -
(e) The Treasurer of Victoria had formally endorsed additional appropriation funding for 2006-07 and beyond to enable the department to meet the cash costs of medical indemnity claims incurred before 1 July 2003 as those claims become payable. Being the actuarial assessment of future medical indemnity claims incurred before 1 July 2003, the department has recognised health outstanding claims provisions of: - 237.7
(f) Bank guarantee held for satisfactory performance software development contract. - 2
(g) The department provided recallable capital grants to a number of hospitals and these are recallable capital by way of future cash flow adjustments. The department has not taken any decision in respect of the need for the recipient hospitals to bear those future cash flow adjustments at this time. Decisions about whether recallable grants are to be repaid are solely at the discretion of the Department in consideration of the outcomes arising from the expenditure of the grant funds and other policy considerations. As such, hospitals at this time have no obligation to repay the recallable grant unless the Department determines at some point in the future that a cash flow adjustment in respect of the recallable grant is warranted. - 27.4
Note:
(a) On the 12th August 2009, the Government announced the establishment of the Department of Health in Administrative Arrangements Order (No.202) 2009. The creation of the new Department of Health resulted in machinery of government changes whereby 23 outputs were transferred from the Department of Human Services. In 2009 10 there were no contingent assets for the Department of Human Services. The 2008 09 contingent assets are related to the Department of Health.
Note 23. Commitments for expenditure
(a) Capital expenditure commitments
Commitments for the acquisition of property, plant and equipment and intangibles contracted for at the reporting date but not recognised as liabilities, payable:
2010 $M 2009 $M
Not longer than 1 year 623.6 173
Longer than 1 year and not longer than 5 years 20.2 11.8
Total capital commitments 643.9 184.8
(b) Operating Lease commitments
Commitments for minimum lease payments in relation to non-cancellable operating leases which are not recognised as liabilities, but payable as follows:
2010 $M 2009 $M
Not longer than 1 year 68.8 64.9
Longer than 1 year and not longer than 5 years 224 201.1
Longer than 5 years 190.5 97.5
Total operating lease commitments 483.2 363.6
(c) Other expenditure commitments(a)
Commitments under contracts for operating expenditure (excluding operating lease liabilities) outstanding as at the reporting date but not recognised as liabilities, payable:
2010 $M 2009 $M
Not longer than 1 year 49.7 21.6
Longer than 1 year and not longer than 5 years 7.7 5.9
Longer than 5 years - 0
Total other expenditure commitments 57.4 27.5
(d) Service Concession Arrangements (PPP) related commitments(a)(b)
(i) Mildura Base Hospital
2010 $M 2009 $M
Not longer than 1 year - 6.9
Longer than 1 year and not longer than 5 years - 27.7
Longer than 5 years - 8.7
Total Mildura Base Hospital commitments 43.3
(ii) Royal Woman s Hospital
2010 $M 2009 $M
Not longer than 1 year - 39.3
Longer than 1 year and not longer than 5 years - 163.9
Longer than 5 years - 1017.9
Total Royal Women's Hospital commitments 1221.1
(iii) Casey Hospital
2010 $M 2009 $M
Not longer than 1 year - 12.3
Longer than 1 year and not longer than 5 years - 52.3
Longer than 5 years - 264.3
Total Casey Hospital commitments 328.9
(iv) New Royal Children s Hospital
The State of Victoria entered into a 29 year agreement in November 2007 under its Partnerships Victoria policy for the financing, design, construction, and maintenance for 25 years of the new Royal Children s Hospital (RCH) by a private sector consortium. The construction of the new hospital is scheduled for completion in late 2011, at which time the RCH will assume the management of and responsibility for the provision of health services at the facility. The commitment is under the Partnerships Victoria policy for the design, construction, finance and maintenance of a new hospital building for the RCH. Payments are made quarterly for 25 years commencing from December 2011. The underlying arrangement will be reviewed prior to the completion of the project to determine whether the lease will be recognised as a finance lease or operating lease by the Royal Children s Hospital. The current market value of the financial commitment, as measured by the risk adjusted net present cost to the State of the Quarterly Service Payments commencing December 2011 under the RCH Project Agreement is $1,099.1 million. Commitments outstanding as at reporting date but not recognised as liabilities, payable in nominal dollars:
2010 $M 2009 $M
Not longer than 1 year - -
Longer than 1 year and not longer than 5 years - 77.7
Longer than 5 years - 1834.1
Total RCH commitments 1911.9
Total Service Concession Arrangements (PPP) related commitments 3505.2
(e) Finance leases commitments
Commitments in relation to finance leases are payable as follows:
2010 $M 2009 $M
Not longer than 1 year 23 24.2
Longer than 1 year and not longer than 5 years 27.9 26.5
Longer than 5 years 0.1 0.1
Minimum lease payments 51 50.8
Less future finance charges (4.0) (4.3)
Total finance lease commitments 47 46.5
Finance lease commitments
Current finance lease liability 20.5 21.6
Non-current finance lease liability 26.6 24.9
Total finance lease commitments 47 46.5
Total commitments for expenditure (inclusive of GST) 1231.5 4127.5
Less GST recoverable from the Australian Taxation Office 63.6 363.8
Total commitments for expenditure (exclusive of GST) 1167.9 3763.7
Notes:
(a) Refer to Note 1(o) which sets out the department s accounting policy for the accounting treatment of service concession arrangements. In the departments published 2008 09 financial statements, Royal Women s Hospital and Casey Hospital were disclosed as an aggregate commitment under (c)  Other Expenditure Commitments . To ensure consistency in the accounting policy disclosure, the 2008 09 disclosure comparative has been restated to separately show commitments for Royal Women s Hospital and Casey Hospital.
(b) As a consequence of the machinery of government change which created the Department of Health, the 2009 10 commitments for these Service Concession Arrangements are disclosed in the 2009 10 financial statements for the Department of Health.
Note 24. Administered (non-controlled) items
In addition to the specific departmental operations which are included in the financial statements (balance sheet, comprehensive operating statement and cash flow statement), the department administers or manages and resources activities on behalf of the State. The transactions relating to these State activities are reported as administered items in this note. Administered transactions give rise to income, expenses, assets and liabilities and are determined on an accrual basis. Administered income includes taxes, fees and fines and the proceeds from the sale of administered surplus land and buildings. Administered assets include government incomes earned but yet to be collected. Administered liabilities include government expenses incurred but yet to be paid. Both the controlled department financial statements and these administered items are consolidated into the financial statements of the state.
Output group 2009 10 1 (a) $M 2 (a) $M 3 (a) $M 4 (a) $M 5 (a) $M 6 (a) $M 7 (a) $M 8 (a) $M 9 $M 10 $M 11 $M 12 $M 13 $M Total $M
Administered income from transactions
Commonwealth grants 27.8 - - 0.2 - - (2.0) 0.4 0.2 0.1 1.8 - 40.4 68.9
Sales of goods and services 61 6.1 1.5 0.2 0.1 - 0 0 9 0.2 0 - - 78
Fees - - - - - - 0.6 0.1 - - - - - 0.7
Fair value of assets and services received free of charge or for nominal consideration 3.7 - - - - - - - - - - - - 3.7
Other grants and income transfers - - - 0.2 - - - - - - 0.9 50 51.2
Other 2.5 0 0 0 1 - 0 0 0.4 0.5 0.1 20.6 - 25.1
Total administered income from transactions 95.1 6.1 1.5 0.4 1.3 (1.3) 0.5 9.6 0.8 1.9 21.5 90.4 227.7
Administered expenses from transactions
Grants and other expense transfers - - (0.2) - 0.2 - - - - - - 1.2 - 1.2
Other operating expenses - - - - - - - - 0.4 0.4 0.1 0 - 0.9
Payments into the consolidated fund 105.6 6.6 1.6 0.4 1.1 - - 0.5 18.9 0.4 1.9 22 40.4 199.4
Total administered expenses from transactions 105.6 6.6 1.3 0.4 1.4 0.5 19.3 0.8 2 23.2 40.4 201.5
Total administered net result from transactions (10.5) (0.4) 0.1 (0.0) (0.1) (1.3) (0.0) (9.7) 0 (0.1) (1.7) 50 26.2
Administered other economic flows included in net result
Net gain/(loss) on non-financial assets - - - - - - - - 8.5 - - - - 8.5
Other - - - - - - - - (0.1) - - - - (0.1)
Total administered other economic flows 8.5 8.5
Administered net result (10.5) (0.4) 0.1 (0.0) (0.1) (1.3) (0.0) (1.2) 0 (0.1) (1.7) 50 34.7
Notes:
(a) As part of the machinery of government changes, these output group were transferred to the Department of Health
Note 24. Administered (non-controlled) items
In addition to the specific departmental operations which are included in the financial statements (balance sheet, comprehensive operating statement and cash flow statement), the department administers or manages and resources activities on behalf of the State. The transactions relating to these State activities are reported as administered items in this note. Administered transactions give rise to income, expenses, assets and liabilities and are determined on an accrual basis. Administered income includes taxes, fees and fines and the proceeds from the sale of administered surplus land and buildings. Administered assets include government incomes earned but yet to be collected. Administered liabilities include government expenses incurred but yet to be paid. Both the controlled department financial statements and these administered items are consolidated into the financial statements of the state.
Output group 2008 09 1 $M 2 $M 3 $M 4 $M 5 $M 6 $M 7 $M 8 $M 9 $M 10 $M 11 $M 12 $M 13 $M Total $M
Administered income from transactions
Commonwealth grants 2685.8 - 0.8 164.7 7.8 0.2 135.8 24.9 98.9 4.8 - 27.3 132.2 3283.2
Sales of goods and services 221.3 26.4 8.7 3.4 0.6 - 0 0 8.7 0.2 0 - - 269.4
Fees - - - - - - 2.5 0.4 - - - - - 2.9
Other 0.3 0 0.8 0.1 0.1 0 0.2 0 0.3 0.3 0.1 3.1 50 55.2
Total administered income from transactions 2907.4 26.4 10.3 168.2 8.5 0.2 138.5 25.3 107.9 5.3 0.1 30.4 182.2 3610.7
Administered expenses from transactions
Grants and other expense transfers - - - - 3 - - - - - - - - 3
Other operating expenses 0.3 0 0.1 0.1 0.1 0 0.2 0 0.3 0.3 0.1 0 0 1.4
Payments into the consolidated fund 2907.1 26.4 10.2 168.1 5.4 0.2 158.3 25.3 121.4 5.1 0 30.4 132.2 3590.1
Total administered expenses from transactions 2907.3 26.4 10.3 168.2 8.5 0.2 158.5 25.3 121.7 5.4 0.1 30.4 132.2 3594.5
Total administered net result from transactions 0 (0.0) (0.0) (0.0) (0.0) (0.0) (20.0) (0.0) (13.8) (0.0) (0.0) (0.0) 50 16.2
Administered other economic flows included in net result
Net gain/(loss) on non-financial assets 0 0 0 0 0 - 0 0 13.7 0 0 0 0 13.7
Other - - - - - - - - (0.1) - - - 0 (0.1)
Total administered other economic flows 0 0 0 0 0 0 0 13.7 0 0 0 0 13.7
Administered net result 0 (0.0) (0.0) (0.0) (0.0) (0.0) (20.0) (0.0) (0.1) (0.0) (0.0) (0.0) 50 29.9
Note 25. Administered assets and liabilities
Administered assets include Government revenues earned but yet to be collected.
Administered liabilities include Government expenses incurred but yet to be paid.
2010 $M 2009 $M
Administered assets
Trust funds 0.8 0.8
Receivables 1.6 6.2
Future service potential(a) - 45.4
Loans 3.3 3.3
Total administered assets 5.7 55.7
Administered liabilities
Creditors and accruals 10.7 0
Building redevelopment(a) - 45.4
Amounts payable to the consolidated fund (9.2) 6.2
Other 4.1 4.1
Total administered liabilities 5.7 55.7
Note:
(a) In relation to 2008 09, this administered asset and liability represents funding provided under a Health Service Agreement for the building redevelopment at St Vincent s Hospital. In 2009 10, this is reported by the Department of Health due to the machinery of government change.
Note 26. Reconciliation of net result for the period to net cash flows from operating activities
2010 $M 2009 $M
Net result for the period 665.4 4.3
Non-cash movements
(Gain)/loss on sale of non-financial assets (3.1) (5.4)
Depreciation and amortisation 200 206.1
Resources (received) / provided free of charge (12.0) 2.6
Increase in prior year ( change in accounting policy ) (1.0) -
Increase in doubtful/bad debts expensed 0.8 6.5
Movements in assets and liabilities:
(Increase)/decrease in receivables 272.9 10.2
(Increase)/decrease in prepayments (4.8) 0.1
Increase/(decrease) in payables (285.5) (3.1)
Increase/(decrease) in provisions (325.3) (8.4)
Net cash flows from/(used in) operating activities 507.5 212.9
Note 27. Ex-gratia payments
2010 $ 2009 $
The department made ex-gratia payments mainly to employees. 7072 1658
Note 28. Annotated revenue agreements
The following is a listing of Section 29 annotated receipt agreements approved by the Treasurer. In accordance with the Intergovernmental Agreement on Federal Financial Relations that took effect on 1 January 2009, some Commonwealth Specific Purpose programs have been reformed into new Specific Purpose Payment (SPP) or National Partnership agreements. The funding for these new programs are paid to each States Treasury department, however the department retains legislative authority to access funding received for these purposes in 2009 10 under existing annotation arrangements, in accordance with Section 29 of the Financial Management Act 1994.
Additionally, due to machinery of government changes, many programs were transferred to the new Department of Health. For these programs the 2009 10 revenue amount only includes actual revenue for the period 1 July 2009 to 30 September 2009.
2010 $M 2009 $M
User charges, or sales of goods and services
Department of Veteran Affairs hospital services(a) 36.2 202.8
Transport Accident Commission Agreement(a) 16.9 54.6
Albury Wodonga Health(a) 15.4 -
Community residential units accommodation charges 7.3 7
Department of Veteran Affairs home care services(a) - 2.1
National Partnership for Home and Community Care  services for veterans(a) 1 2.1
Public information and education services(b) - -
HealthSMART(a) 0.2 0.4
77 269
Asset sales
Residential facility replacement 2.1 13.5
Proceeds from sale of corporate IT - -
Proceeds from the sale of specialist vehicles 0.2 0.1
2.3 13.6
Commonwealth specific purpose payments
Home and Community Care(c) - 154.1
National Partnership for Home and Community Care(a) 67.7 112.5
Highly Specialised Drugs Program(a) 25 139.3
Commonwealth State Housing Agreement(c) - 110
National Affordable Housing SPP 256.8 129.3
Essential Vaccines(a) 20.7 -
Australian Immunisation Agreement(a) - 108.2
Commonwealth State/Territories Disability Agreement(c) 0.2 95.4
National Disability SPP 203 82.5
Public Health Outcomes Funding Agreement(d) - 41.5
Elective surgery waiting list reduction plan(a) - 22.8
Supported Accommodation Assistance Program - 19.9
COAG drug diversion initiative(d) - 16
Aged care assessment services (c) 0.2 10.5
National Partnership for Aged Care Assessment(a) 4.4 7.4
National Reform Agenda for Organ and Tissue Donation(a)(e) 2.1 -
COAG long stay older patients(a) - 8.1
Homes for the homeless  Homelessness NP(c) 5.5 4.9
Young disabled people in residential aged care(b) - 3.5
CanNET Cancer Service Networks National Demonstration Program(a) 0.1 0.6
National Bowel Cancer Screening Program(c) - 0.1
National Partnership for National Bowel Cancer Screening Program 0.4 0.4
Commonwealth own purpose outlays for mental health(b) - 0.8
Expanded Settings Training Program(b) - 0.3
Warley/Philip Island Medical Group funding(a) - 0.2
Bringing nurses back into the workforce(c) - 0.5
National Partnership for Supporting Nurses to Return to the Workforce(a) 0.7 0.4
Food surveillance(c) - 0.1
National Partnership for OzFoodNet(a) 0.1 0.1
Hepatitis C(d) - 0.5
Hospital Information and Information Performance Program(b) - 0.1
Innovative health services for homeless youth(d) - 0.6
National Partnership for National Public Health  Human Quarantine Services(a) - -
National prescribing service(b) - 0.2
National radiotherapy funding(a) 0.2 0.5
Palliative care projects(a) 0.4 0.6
Nation Building  Construction(e) 884.9 -
Nation Building  Repairs and Maintenance(e) 49.6 -
National Partnership on Social Housing(e) 49.6 -
Victorian Cytology Services(a)(e) 1.2 -
Indigenous family violence  capital(b) 0.1 1.5
Repatriation General Hospitals(a) 0.4 -
Bacchus Marsh and Melton Capital projects(b) - 0.8
Health infrastructure grants  Bacchus Marsh and Melton Capital Projects(b) - 0.3
Special education program 1.9 1.1
National Schools SPP(f) - 0.9
Unattached refugee children 1.8 1
1577 1077.5
Total Section 29 annotated receipts 1656.3 1360.1
Notes:
(a) Due to machinery of government changes, this program has transferred to the Department of Health. Any 2009 10 figure represents actual revenue received during 1 July 2009 to 30 September 2009 whilst the program was still delivered by the Department of Human Services. Refer to the 2009 10 financial statements for the Department of Health in relation to revenue receipts for these programs from 1 October 2009 to 30 June 2010.
(b) Commonwealth Funding for this program ceased at end of 2008 09.
(c) Program was converted into a National Partnership.
(d) Program rolled up into the National Healthcare Agreement.
(e) New program that commenced in 2009 10.
(f) Incorporates Non-Government Centres Support Program (formerly known as the Special Education  Non-Government Centres Support Program).
Note 29. Trust account balances
The following is a listing of trust account balances relating to trust accounts controlled and administered by the department. During 2009 10 there were no trust accounts closed or new trust accounts opened.
2010 $M 2009 $M
Controlled trusts
Casey Hospital Escrow account - 1.2
Claims liability trust - 5.4
Hospital and charities fund - 66.3
Intellectually handicapped children's amenities fund 0.1 0.1
Mental hospitals fund 2.1 2.1
Treasury trust 8 18.4
Vehicle lease trust 0.3 -
Total controlled trusts 10.5 93.5
Administered trusts
Public Service Commuter Club (0.6) (0.6)
Revenue suspense account 0.8 0.8
Total administered trusts 0.2 0.2
Note 30. Third party funds under management
In February 2009 the Minister for Finance approved the establishment of the 2009 Victorian Bushfire Appeal Trust Account in the Public Account, as part of the Trust Fund, pursuant to section 19(1) of the Financial Management Act 1994.
The purpose of this trust account is for the receipt of donations and other contributions, and their disbursement for assistance to individuals and communities in towns, suburbs and rural areas affected by the 2009 Victorian bushfires. Contributions will, inter alia, include funds provided by the Victorian, Commonwealth and other jurisdictions, as well as the general public, for the above purpose.
The investment, pursuant to section 21 of the Financial Management Act 1994, of any monies from the 2009 Victorian Bushfire Appeal Trust Account has been invested as allowed under the Trustee Act 1958. Interest earned is credited to the trust account.
2010 $M 2009 $M
Victorian Bushfire Appeal Trust account
Cash at bank 130.1 239.6
Less amounts pending payment - 1.5
Total funds under management 130.1 238.1
Balance of funds brought forward 1 July 2009 238.2 -
Donations and other contributions 8 375.1
Interest earned 5.8 2.2
Total funds available 252 377.3
Payments to individuals and communities 121.8 139.1
Total payments 121.8 139.1
Balance carried forward 130.2 238.2

Sheet 7 (Appendices)

Comprehensive operating statement for the year ended 30 June 2010
2009-10 Actual 2009-10 Revised Budget 2009-10 Published Budget Variation (a) Note
$M $M $M %
Net result from continuing operations
Income from transactions
Output appropriations 6026.6 5536.7 12579.4 8.8 1
Special appropriations 392.3 392.3 1265.2 0
Interest 16.7 16.8 75.7 (0.6)
Sales of goods and services 324.7 300.5 1214.2 8.1
Grants 54.1 48.3 203.4 12
Fair value of assets and services received free of charge or for nominal consideration 12.4 0 0 N/A
Other income 99 93.5 338.3 5.9
Total income from transactions 6925.9 6388.1 15676.2 8.4
Expenses from transactions
Employee benefits 2309.9 2259.3 7292 2.2
Depreciation and amortisation 134.2 136.4 424.6 (1.6)
Interest expense 3.4 3 3 13.3
Grants and other transfers 1304.6 936.2 1216.7 39.4 2
Capital asset charge 196.2 195.9 639.5 0.2
Other operating expenses 2660.3 2751.6 5919.7 (3.3)
Total expenses from transactions 6608.6 6282.4 15495.6 5.2
Net result from transactions (net operating balance) 317.3 105.6 180.6 200.5
Other economic flows included in net result
Net gain/(loss) on non-financial assets (9.2) (3.8) (43.8) (142.1)
Share of net profits/(losses) of associates and joint venture entities, excluding dividends 0 (0.0) - N/A
Net gain/(loss) on financial instruments and statutory receivables/ payables 0 N/A
Other gains/(losses)from other economic flows 23.8 (0.1) (5.1) N/A
Total other economic flows included in net result 14.6 (3.8) (48.9) 284.2
Net result 331.9 101.8 131.7 203.4
Other economic flows  Other non-owner changes in equity
Adjustment to accumulated surplus/(deficit) due to a change in accounting policy (11.4) 0 0 N/A
Changes in physical asset revaluation reserve (2,766.6) 0 0 N/A 3
Financial assets available for sale reserve: (11.8) 0 0 N/A
Other (0.5) 0 0 N/A
Total other economic flows  Other non owner changes in equity (2,790.3) 0 0 N/A
Comprehensive result (2,458.5) 101.8 131.7 N/A
Notes:
(a) As a consequence of the machinery of government change, comparisons against the 2009-10 published budget are not meaningful, therefore the variances are between the 2009-10 actual and 2009-10 revised budget.
1. The variance primarily reflects additional Commonwealth funding for Nation Building and Social Housing received in late in 2009-10, and additional government funding for Concessions and Bushfire emergency relief grants
2. The variance primarily relates to higher than anticipated expenditure for Nation Building and Social Housing
3. Variance relates to the transfer of building revaluations for health agencies not accounted for in the revised budget
Balance sheet for the year ended 30 June 2010
2009-10 Actual 2009-10 Revised Budget 2009-10 Published Budget Variation (a) Note
$M $M $M %
Assets
Financial Assets
Cash and deposits 12.6 35.6 651.2 (64.6)
Receivables 132.7 72.1 328.3 84
Other financial assets 5.5 134.6 1072.5 (95.9) 1
Investments accounted for using the equity method 0 0 6.1 N/A
Total financial assets 150.8 242.2 2058.1 (37.7)
Non-financial assets
Inventories 0.3 0.3 69.2 0
Non financial assets classified as held for sale including disposal group assets 1.4 8.3 13.4 (83.1)
Property, plant and equipment 727.2 739 9933 (1.6)
Investment properties 0 - 15 N/A
Intangible assets 18.1 28.5 82.7 (36.5)
Other 12.4 5.5 35.7 125.5
Total non-financial assets 759.4 781.6 10149 (2.9)
Total assets 910.1 1023.8 12207.2 (11.1)
Liabilities
Payables 69.6 133.8 941.9 (48.0) 2
Borrowings 47 45.2 452.9 4
Provisions 182.2 705.9 2087.7 (74.2) 3
Total liabilities 298.8 884.9 3482.5 (66.2)
Net assets 611.3 138.9 8724.6 340.1
Equity
Accumulated surplus/(deficit) 304.1 126.8 115.3 139.8 4
Contributed capital and Reserves 307.2 12.1 8609.3 2438.8
Total Equity 611.3 138.9 8724.6 340.1
Notes:
(a) As a consequence of the machinery of government change, comparisons against the 2009-10 published budget are not meaningful, therefore the variances are between the 2009-10 actual and 2009-10 revised budget
1. The variance primarily relates to inter entity transfers, associated with the State Administration Unit, between Department of Human Services and Department of Health
2. The variance primarily relates to decrease in accounts payable and accrued expenses. In addition salaries and wages which were accrued in 2008-09 were prepaid in 2009-10
3. Variance primarily relates to insurance claims transferred to Department of Health in 2009-10, as part of Machinery of Government transfer, compared to outturn budget
4. The variance primarily reflects additional Commonwealth funding for Nation Building and Social Housing received in late 2009-10
Statement of cash flows for the year ended 30 June 2010
2009-10 Actual 2009-10 Revised Budget 2009-10 Published Budget Variation (a) Note
$M $M $M %
Receipts
Receipts from Government 6465.9 5976 14032.4 8.2 1
Receipts from other entities 444.7 172.3 1194.8 158.1 2
Interest received 19.3 16.8 75.7 14.9
Dividends received 0.5 - 0 N/A
Other receipts 146.8 111.2 372.9 32
Total receipts 7077.2 6276.2 15675.8 12.8
Payments
Payments of grants and other transfers (1,357.4) (982.2) (1,216.7) 38.2 3
Payments to suppliers and employees (7,265.9) (4,822.1) (13,183.0) 50.7 4
Capital asset charge (196.2) (195.9) (639.5) 15.3
Interest and other costs of fi nance (3.8) (3.0) (3.0) 26.7
Total payments (8,823.3) (6,003.2) (15,042.7) 47
Net cash flows from /(used in) operating activities (1,746.1) 273 633.1 (739.6)
Cash flows from investing activities
Net investment 926.0 (3.1) (68.6) 29,771.0 5
Payments for non-financial assets (75.6) (153.5) (700.2) (50.7)
Proceeds from sale of non-financial assets 11.6 (0.0) 40 N/A
Net loans to other parties 0.1 (0.1) 0 0
Net (purchase)/disposal of investments  policy purposes 6 (0.0) 0 N/A
Net cash flows from (used in) investing activities 868.1 (156.6) (728.9) (654.3)
Cash flows from financing activities
Owner contributions by State Government 942.1 (141.8) 214.2 (764.4) 6
Repayment of finance leases (324.4) 0 (12.4) N/A 7
Net borrowings (329.9) (49.5) (58.2) (566.5)
Net cash flows from/(used in) financing activities 287.7 (191.3) 143.7 (250.4)
Net increase (decrease) in cash and cash equivalents 590.3 (74.9) 47.9 (688.1)
Cash and cash equivalents at the beginning of the financial year 602.8 110.5 602.9 445.5
Cash and cash equivalents at the end of the financial year 12.6 (35.6) 650.8 (135.4)
Notes:
(a) As a consequence of the machinery of government change, comparisons against the 2009-10 published budget are not meaningful, therefore the variances are between the 2009-10 actual and 2009-10 revised budget
1. The variance primarily reflects additional Commonwealth funding for Nation Building and Social Housing received in late 2009-10, additional government funding for Concessions and Bushfire emergency relief grants
2. The variance primarily relates to existing health agency debtors (first three months) that have transferred to Department of Health
3. The variance primarily relates to higher than anticipated expenditure for Nation Building and Social Housing in the Housing PNFC
4. The variance primarily relates to the transfer of health agency employee entitlement provisions (for the first 3 months) transferred to Department of Health
5. The variance primarily relates to bank account and managed investments for health agencies (first three months) that have transferred to Department of Health
6. The variance primarily relates to equity transfers to health agencies (first three months) that have consequently been transferred to Department of Health
7. The variance primarily relates to repayment of finance leases for health agencies (first three months) that have transferred to Department of Health
8. The variance primarily relates to existing cash and deposits for health agencies (first three months), that have transferred to Department of Health
Statement of changes in equity for the year ended 30 June 2010
2009-10 Actual 2009-10 Revised Budget 2009-10 Published Budget Variation (a)
$M $M $M %
Accumulated funds (16.4) 25 (16.4) (165.6)
Adjustment due to change in accounting policy (11.4) 0 0 N/A
Operating surplus / deficit 331.9 101.8 131.7 226
Accumulated surplus/(deficit) 304.1 126.8 115.3 139.8
Net contributions by owners (662.9) (427.8) 4860.2 55
Contributions by owners (662.9) (427.8) 4860.2 55
Physical asset revaluation reserve 439 439 3205.7 0
Physical asset revaluation reserve 439 439 3205.7 0
Financial assets available-for-sale reserve 0 0 11.8 N/A
Other 531.1 0.9 531.6 N/A
Financial assets available for sale reserve 531.1 0.9 543.4 N/A
Notes:
(a) As a consequence of the machinery of government change, comparisons against the 2009-10 published budget are not meaningful, therefore the variances are between the 2009-10 actual and 2009-10 revised budget
Administered items statement for the year ended 30 June 2010
2009-10 Actual 2009-10 Revised Budget 2009-10 Published Budget Variation (a)
$M $M $M %
Sales of goods and services 78 77.9 320.8 0.1
Grants 120.1 79.1 263.2 51.8
Fair value of assets and services received free of charge or for nominal consideration 3.7 - 0 N/A
Other income 25.8 23.2 4.9 11.2
Total administered income 227.6 180.2 588.8 26.4
Administered expenses
Expenses on behalf of the State 2.1 0.9 1.2 133.3
Payments into consolidated fund 199.4 139.5 585.9 42.9
Total administered expenses 201.5 140.4 587.1 43.4
Income less expenses 26.1 39.8 1.8 (34.0)
Other economic flows included in net result
Net gain/(loss) on non-financial assets (58.3) 10.3 48.3 (666.0)
Total other economic flows included in net result (58.3) 10.3 (48.3) (666.0)
Net result (32.1) 50 (46.6) (164.2)
Administered assets
Cash and deposits (0.9) 0.2 0.2 (550.0)
Receivables 5.8 9.3 9.3 (37.6)
Other financial assets 0.8 0.8 0.8 0
Other 0 - 45.4 (100.0)
Total administered assets 5.7 10.3 55.7 (44.7)
Administered liabilities
Payables 10.7 0 45.4 N/A
Provisions 4.1 4.1 4.1 0
Total administered liabilities 14.9 4.1 49.5 263.4
Net Assets (9.2) 6.2 6.2 (248.4)
Equity
Contributed capital 14.5 14.5 14.5 0
Accumulated surplus/(deficit) (23.7) (8.3) (8.3) (385.5)
Total Equity (23.7) 6.2 (6.2) (482.3)
Notes:
(a) As a consequence of the machinery of government change, comparisons against the 2009-10 published budget are not meaningful, therefore the variances are between the 2009-10 actual and 2009-10 revised budget

 

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