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Annual Report 2010-11 Dataset
This dataset supports the 2010-2011 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 (Operational & budgetory objctvs)

DHS Annual Report 2010-11 Dataset
Operational and budgetary objectives and performance against objectives
Output performance 2010 11
Disability Services
Performance measures Unit of measure 2010 11 target 2010 11 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 5300
Quality
Outlets reporting a minimum of two planned quality improvement activities in the forthcoming year (b) per cent 90 100
Timeliness
Average case management waiting time (a) days 50 50
Cost
Total output cost $ million 87.2 88.3
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 (c) number 29827 31950
Clients receiving specialist services (d) number 2420 2095
Quality
Clients satisfied with the aids and equipment services system per cent 85 88
Timeliness
Clients either in receipt of equipment or sent written acknowledgment of aids and equipment applications within ten working days (e) per cent 90 69
Clients waiting less than one month for specialist services (f) per cent 60 69
Cost $ million 83.3 91.3
Total output cost (g)
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 14803 14852
Clients with day activities number 8100 7823
Episodes of respite provided (h) number 22120 20306
Quality
Carer households satisfied with quality of respite service provided (i) per cent 80 67
Outlets reporting a minimum of two planned quality improvement activities in the forthcoming year (b) per cent 90 98
Support plans reviewed at least once during each period of three years commencing from when the support plan was first prepared (j) per cent 100 95
Timeliness
Support plans prepared within 60 days of the person commencing to regularly access the disability services per cent 100 96
Cost
Total output cost (k) $ million 571.9 560.2
Residential Accommodation Support
Accommodation support provided to groups of clients in community-based settings and centre-based residential institutions which is responsive to individual needs and promotes community participation, relationship building and skill development.
Quantity
Clients in residential institutions (l) number 174 153
Clients in shared supported accommodation number 5224 5197
Quality
Outlets reporting a minimum of two planned quality improvement activities in the forthcoming year (b) per cent 90 98
Support plans reviewed at least once during each period of three years commencing from when the support plan was first prepared (j) per cent 100 95
Support plans reviewed every twelve months for persons residing in residential institutions (j) per cent 100 95
Timeliness
Support plans prepared within 60 days of the person commencing to regularly access the disability services (j) per cent 100 93
Cost
Total output cost $ million 628 655.3
a) Estimate provided due to information not being available at the time of publication.
b) A positive result, reflects continued focus on quality improvement activities.
c) A higher result achieved as a result of subsidisation of more lower cost items which has enabled more clients to be assisted, a slightly higher number of reissues than expected.
d) The number of clients receiving specialist services varies on an annual basis as a result of demand and clients levels of need. The complexity of clients in the disability support system continues to increase and can impact on specialist services, resulting in a lower numbers of clients being provided with a higher intensity of support.
e) The lower result is due to redevelopment of the Aids and Equipment Program and, in particular, the transition of issuing centres to the Statewide Equipment Program. The department is working with the Statewide Equipment Program to ensure target achievement.
f) A positive result, indicates the timely provision of specialist services.
g) The higher 2010 11 actual primarily reflects increased support for clients with multiple and complex needs and additional one-off investment in the Aids and Equipment program.
h) The duration of respite episodes has increased in 2010 11 as compared with 2009 10. In addition, some respite services delivered are being counted as part of Individual Support Packages. A review of the counting methodology for this indicator will be undertaken in 2011 12 with a view to identifying and acknowledging the impact of these factors.
i) Carer satisfaction with respite services in 2010 11 was 67 per cent, slightly higher than the 2009 10 result which was 66 per cent. Analysis of the survey responses has determined that responses to the satisfaction item may be influenced by issues with the availability of respite and that this continues to be a key factor driving overall satisfaction. 2011 12 investment in respite will provide greater access and choice in respite options and the department is continuing to work to improve the range and variety of services and supports available.
j) The result for this indicator may be less than 100 per cent for a range of reasons including the non-availability of the client and/or client supporters who would usually assist with development of support plans.
k) The 2010 11 outcome primarily reflects the movement in funding to address key service and cost adjustments inclusive of additional employee entitlement costs.
l) The lower actual 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.
Child Protection and Family Services
Performance measures Unit of measure 2010 11 target 2010 11 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 50100 55137
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) per cent 5 2.29
Protective cases re-substantiated within 12 months of case closure (c) per cent 17.5 10.3
Timeliness
Percentage of child protection reports requiring an immediate response visited within two days per cent 97 94.1
Cost
Total output cost (d) $ million 161.1 166.8
Specialist Support and Placement Services
Specialist Support and Placement services to ensure the safety and wellbeing of children and young people who require support to remain with their family or are placed in out of home care.
Quantity
Daily average number of placements (e) number 6500 6119
Number of children receiving an intensive support service (f) number 900 962
Number of clients receiving funding to support placement stability number 1000 998
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) (g) per cent 14 12.95
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) (h) per cent 95 100
Proportion of placements that are home-based care per cent 90 92.47
Cost
Total output cost $ million 331.7 342.9
Family and Community Services
The provision of a range of early intervention and support services to ensure the safety and wellbeing of children, young people and families.
Quantity
Number of family services cases provided to Aboriginal families (i) number 1500 1721
Number of referrals to Child FIRST (j) number 9000 9814
Total number of family services cases provided (k) number 24910 26790
Timeliness
Sexual assault support services clients receiving an initial response within five working days of referral (l) per cent 90 99
Cost
Total output cost $ million 160.3 160.5
a) The higher than expected 2010 11 actual reflects the heightened public awareness of child protection issues and a change in police procedures when responding to family violence incidents.
b) This is a positive result and reflects the quality of assessment and decision making that occurred in the earlier investigation process.
c) This positive result reflects improved post-substantiation case planning decision making and good case closure practice.
d) 2010 11 actual reflects growth in demand for child protection services.
e) The increasing complexity of children and young people requiring placement has required existing placement capacity to be re-oriented to meet actual client demand, resulting in a slightly smaller number of overall placements which are resourced more intensely.
f) A greater focus on meeting the needs of children in care resulted in increased demand for intensive support services due to greater numbers of children in care identified with complex needs.
g) This positive result reflects greater placement stability for children in out of home care.
h) This is a positive outcome.
i) This outcome reflects an increase in the engagement of Aboriginal families in the family services system.
j) This result reflects the increased public awareness of Child FIRST as a visible entry into family services.
k) Performance above target for this measure reflects the high level of demand for family services.
l) This result reflects improved service responsiveness.
Youth Services and Youth Justice
Performance measures Unit of measure 2010 11 target 2010 11 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: males (under 15 years) and females number 15 25 14.4
Average Daily Custodial Centre utilisation rate: males (under 15 years) and females per cent 40 65 36.9
Annual daily average number of young people in custody: males (15 years plus) number 130 180 164
Average Daily Custodial Centre utilisation rate: males (15 years plus) (a) per cent 70 90 92.6
Quality
Clients participating in community re-integration activities (b) per cent 70 58.3
Timeliness
Young people on custodial orders who have a client assessment and plan completed within six weeks of commencement of the order per cent 95 91.4
Cost
Total output cost (c) $ million 55.5 60.7
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 (d) number 1200 1371
Proportion of Youth Justice clients under community-based supervision per cent 85 88.5
Quality
Community-based orders completed successfully (e) per cent 85 92.4
Youth Justice clients participating in post release support activities (f) per cent 95 87.5
Timeliness
Young people on supervised orders who have a client assessment and plan completed within six weeks of commencement of the order per cent 95 96.1
Cost
Total output cost $ million 58.7 57.9
a) Custodial numbers are influenced in part by extraneous factors including changes to policing and sentencing practice.
b) Participation in community re-integration activities depends on the circumstances of the individual and their risk profile. The results indicate that there were fewer clients participating in community re-integration activities due to these risk factors.
c) 2010 11 actual reflects the response to the increasing number of young people remanded in custody, and sentenced to custodial orders by the courts.
d) This result reflects current sentencing practices of diversion to community-based supervisory orders rather than custodial sentences.
e) This is a positive outcome reflecting the high proportion of young people that successfully complete a community based order.
f) New compliance measures introduced during the year has resulted in improved performance.
Concessions to Pensioners and Beneficiaries
Performance measures Unit of measure 2010 11 target 2010 11 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 number 780000 814488
Households receiving mains gas concessions number 600000 614588
Households receiving non-mains energy concessions number 19000 19531
Households receiving pensioner concessions for municipal rates and charges number 420000 418394
Households receiving water and sewerage concessions (a) number 625000 669308
Number of clients receiving trustee services (b) number 13100 14921
Quality
Compliance with standards per cent 90 87.5
Timeliness
Responses and ongoing management within agreed product specific service level per cent 90 92
Cost
Total output cost (c) $ million 373.4 469.1
a) The increase in concession recipients can be explained in part by increases in water prices, which increases the value of the concession for recipients, and by an increase in the number of households that are eligible for the concession.
b) There has been a significant increase in the number of Victorian Civil and Administrative Tribunal (VCAT) Administration, Awards Management and Life Tenant clients. A new performance target for this performance measure will be set as part of the negotiation of a new community services agreement which will commence from 1 July 2012.
c) The 2010 11 actual primarily reflects additional government funding to continue to provide concessional rates that are commensurate with the rising costs of utilities, including energy, municipal, water and sewerage. In addition funding was also provided to extend the Winter Energy Concession on electricity bills for Victorian concession card holders from six months to all year round.
Housing Assistance
Performance measures Unit of measure 2010 11 target 2010 11 actual
Social Housing
The provision of housing assistance, for low income families, older persons, singles, youth and other households. Responding to the needs of clients through the provision of appropriate accommodation, including short term and long term properties, that assists in reducing and preventing homelessness.
Quantity
Number of households assisted with crisis/transitional social housing to prevent and address homelessness (a) (b) number 12500 10,000 (est.)
Number of households assisted with long term social housing (public, Indigenous and community long-term tenancies at end of year) (a) number 76200 75,600 (est.)
Number of public housing dwellings with major upgrade during year number 1900 1975
Total number of social housing dwelling constructions commenced for projects funded under the Nation Building and Jobs Plan during the year number 750 948
Total number of social housing dwellings (d) number 83300 82974
Total number of social housing dwellings acquired during the year number 3800 3756
Quality
Proportion of public housing maintenance contractors completing urgent maintenance jobs that are within timeframes per cent 95 96.24
Timeliness
Average waiting time for public rental housing for those clients who have received early housing allocation (e) months 8 9
Cost
Total output cost (f) number 517.6 219.6
Housing Support and Homelessness Assistance
Housing support 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. Support will assist clients in accessing and maintaining tenancies in appropriate accommodation. Services provided will assist in the prevention and overall reduction of homelessness and decrease demand for social housing.
Quantity
Bond loans provided during year (g) number 8400 10461
Clients assisted with support to address and prevent homelessness (a) number 46000 44,800 (est.)
Households assisted with housing establishment assistance during year (a) number 36000 36,000 (est.)
Initial assessment and planning (occasions of service) provided to address and prevent homelessness (a) number 80000 80,000 (est.)
Number of new households assisted to maintain or enter home ownership (including home renovation inspections as well as loans) (h) number 4375 4118
Quality
Percentage of clients with case plans in homelessness support programs with some, most or all of their case plan goals achieved (a) per cent 85 85 (est.)
Percentage of neighbourhood renewal projects that have achieved active resident participation in governance structures per cent 100 100
Proportion of assisted households satisfied with renovation assistance per cent 95 96.9
Timeliness
Proportion of homelessness support episodes where an accommodation need was unable to be either provided or referred (a) per cent 12 12 (est.)
Cost
Total output cost (i) number 212.7 223.3
a) Result is an estimate, actual data is not due until December 2011.
b) The 2010 11 estimated actual reflects lower turnover rates in transitional housing management (THM) properties. Lower turnover rates in THM are due to the lack of affordable options in the private rental market, together with low public housing exit rates.
c) A greater number of construction commencements occurred in 2010 11 as there was some unanticipated growth in the size of the Nation Building and Jobs Plan construction program combined with a number of projects carrying over from 2009 10.
d) The lower total number of social housing dwellings reflects the lower number of acquisitions delivered due to the adverse weather conditions and the greater number of stock conversion reductions (64 in 2009 10, 434 in 2010 11) that occurred throughout 2010 11 to more appropriately match supply with demand.
e) The continuing decrease of opportunity in the private rental market together with low public housing exit rates has sustained a lower turnover for public housing, which is impacting upon the average waiting times. The average waiting time has also increased as more properties became available for allocation to more complex clients who have been waiting for extended periods of time.
f) The significant difference in the 2010 11 actual reflects Commonwealth funding of $321 million for the Nation Building and Jobs Plan Initiative that was budgeted for in 2010 11, however was advanced early in June 2010 and accounted for in 2009 10.
g) Policy changes made to increase the bond loan limit amounts increased uptake of bond loans throughout 2010 11.
h) The lower 2010 11 actual reflects reduced client demand for services and a smaller proportion of referrals being made to the service from Disability Services occupational therapists.
i) The 2010 11 actual reflects additional investment in the Homelessness 2020 Strategy, Victorian Bushfire Reconstruction and Recovery Authority transition strategy for Accommodation and Support Services, and the National Affordable Housing Agreement population share indexation (funding allocation).
Empowering individuals and communities
Performance measures Unit of measure 2010 11 target 2010 11 actual
Youth Affairs (a)
Lead and coordinate whole of government policy and deliver targeted programs for young people aged between 12 and 25, particularly from diverse backgrounds or those experiencing disadvantage, to support them to participate confidently in their communities.
Quantity
FReeZA: event attendance (b) number 130000 140000
Number of organisations funded through Youth Participation and Access Program and Mentoring and Capacity Building Initiative number 112 112
Number of young people attending FReeZA Central intensive workshops number 500 517
Young people participating in the Advance Youth Development Program number 10500 10750 16394
Youthcentral website total page impressions (d) number ( 000) 1900 2531
Quality
Participant completion rate: Advance Youth Development Program (e) per cent 85 94
Timeliness
Youth Participation and Access Program: Grants acquitted within the timeframe specified in the terms and conditions of the funding agreement (f) per cent 90 100
Cost
Total output cost $ million 15.8 15.7
Women s Policy (a)
Lead and coordinate whole of government policy, engage with women from diverse backgrounds and deliver initiatives to improve the lives of Victorian women and support their economic, social and civic participation.
Quantity
Women participating in consultations number 800 835
Quality
Funded projects meet agreed project objectives per cent 90 90
Participant satisfaction with consultation forums per cent 85 85
Queen Victoria Women s Centre occupancy rate (g) per cent 85 91.75
User satisfaction with diversity register per cent 85 89.1
Timeliness
Projects delivered within agreed timeframes per cent 90 91
Cost
Total output cost (h) $ million 7 4.9
Office for Disability (a)
Lead and coordinate whole of government policy, support disability action planning, and provide funding and support to disability advocacy and self advocacy organisations so that people with a disability experience reduced disadvantage, can fully participate in the community, and have their rights upheld.
Quantity
Number of agencies supported to develop Disability Action Plans (i) number 150 230
Number of Disability Advocacy clients number >1,900 1828
Number of meetings of the Victorian Disability Advisory Council held number 6 6
Quality
Client satisfaction with advice provided per cent 100 100
Participant satisfaction with community engagement consultation per cent 85 85
Timeliness
Projects delivered within agreed timeframes per cent 100 100
Cost
Total output cost (j) $ million 7.2 6.4
Community Participation (a)
Community Participation programs including the Neighbourhood House Coordination Program, Men s Sheds, Community Renewal and Community Finance initiatives. These programs support the social and economic participation of Victorian communities, particularly vulnerable populations.
Quantity
Hours of coordination funding provided to Neighbourhood Houses number ( 000) 465 465
Resident participation in community renewal governance structures per cent 50 50
Quality
Grant projects which are completed and have successfully met their objectives per cent 90 90
Timeliness
Grant payments paid against completion of funding agreement milestones per cent 100 100
Grants acquitted with the timeframe specified in the terms and conditions of the funding agreement per cent >90 90
Cost
Total output cost $ million 26.7 27.1
a) New output group and outputs established as a result of machinery of government transfer of functions of the Office of Women s Policy, the Office for Disability, the Office for Youth, and Community Programs for disadvantaged groups from the Department of Planning and Community Development to the Department of Human Services.
b) A higher than expected number of young people participated in larger sized events and community festivals.
c) Some schools were able to enrol more students in their Advance program than the 21 students committed to in their funding agreement.
d) The higher number of page impressions is due to the successful promotion of the site, useful content and strategies to optimise search engine results.
e) The higher completion rate is due to higher levels of interest in the program as a result of applied learning and young people s involvement in the development of the program.
f) This is a positive result. All grants were acquitted within the required timelines.
g) This is a positive result. The Queen Victoria Women s Centre has maintained their tenancy above target.
h) The variance to the 2010 11 target is primarily due to the carryover of specific projects into the 2011 12 financial year.
i) This is a positive outcome. The Office for Disability provided additional training to meet demands from agencies across Victoria.
j) The variance to the 2010 11 target is primarily due to the published target including revised end of year funding outcome following administrative order changes which moved the Office of Youth from the Department of Planning and Community Development to the Department of Human Services.

Sheet 2 (AdditionalServiceDeliveryData)

DHS Annual Report 2010-11 Dataset
Additional service delivery data
Number of clients on the Disability Support Register
Statewide June 2011
Day time activities 260
Support to live in the community 1760
Supported accommodation 1225
Total 3245
Housing waiting list at 30 June 2011
applications on the waiting list 38244
transfer applications 7692
Demand indicators for child protection
Total for 2010 11 September 2010 December 2010 March 2011 June 2011
Reports 55137 13636 14275 12773 14453
Investigations 14719 3852 3600 3693 3574
Substantiations 7837 1902 1992 1926 2017
Child protection and out-of-home care data 2010 11
Child protection
Child protection practitioners receiving regular supervision as at 30 June 2011 (percentage) 81
Unallocated clients as at 30 June 2011 (statewide) (percentage) 7.8
Regional office breakdown
Barwon-South Western 2.6
Eastern Metropolitan 2.3
Gippsland 9.6
Grampians 5.3
Hume 6
Loddon Mallee 4.9
North and West Metropolitan 12.7
Southern Metropolitan 8.8
Out-of-home care
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 2011 1 2.37
Number of investigations undertaken in relation to quality of care concerns during 2010 11 2 416
Number of substantiated quality of care concerns during 2010 11 3 78
1 Children aged 12 years and under in residential care may be in specialised arrangements including hospital stays for mothers and babies, to accommodate sibling groups or to care for children with high and complex needs.
2  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 2010 to 30 June 2011) 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 2010 11 data is underway.
3  Substantiated quality of care concerns encompasses completed investigations where quality of care concerns are substantiated and action is taken in response.

Sheet 3 (Five year financial summary)

DHS Annual Report 2010-11 Dataset
Five year financial summary
2011 2010 2009 2008 2007
$m $m $m $m $m
Revenue from government 3257.6 6441.9 12578.4 11912 10911.7
Total income from transactions 3712.1 6885 13033.3 12359.4 11353.8
Total expenses from transactions (3,946.8) (6,247.1) (13,025.4) (12,118.3) (11,232.3)
Net result from transactions (234.7) 637.9 7.9 241.1 121.5
Net result for the period (225.3) 665.4 4.3 248.3 122.5
Net cash flow from operating activities (14.5) 507.5 212.9 587.8 276.4
Total assets 19367.1 19284 19486.5 16540.6 14588
Total liabilities 499.2 447.6 1134.9 1117.2 1489.7

Sheet 4 (Incident Management)

DHS Annual Report 2010-11 Dataset
The department s performance against occupational health and safety management measures1
Key performance indicator 2009 10 outcome 2010 11 outcome
Number of incidents 7608 6973
Rate of incidents per 100 FTE2 64.57 67.51
Number of standardised claims3 445 415
Rate of standardised claims per 100 FTE 4.368 4.018
Number of time loss claims 237 200
Rate of time loss claims per 100 FTE 2.326 1.936
Number of claims exceeding 13 weeks4 110 106
Number of fatality claims 1 0
Average cost per claim5 $45021 $62360
Percentage of return to work arrangements initiated for claims exceeding 20 days 1% 1%
Data definitions:
Standardised claims are those that have 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 loss claim is one with one or more days compensated by WorkSafe (that is, once the employer has paid the ten day excess) at the time of extraction. Time loss claims are a sub-set of standardised claims.
Thirteen-week claims are a measure of the number of claims exceeding 13 weeks compensation based on a derived day count. The 13 week measure begins at day one (that is, employer excess and WorkSafe payments).
1. Data in this table was provided by WorkSafe Victoria for all items except number and rate of incidents derived from the Department of Human Services Information Centre and claims with return to work plans provided by work health teams.
2. For the rate of incidents per 100 full time equivalent (FTE), whilst the number of incidents went down, the rate increased as Department of Health FTE were included in the 2009 10 figures and not the 2010 11 figures. This had the effect of reducing the overall number of staff and increasing the rate.
3. Includes accepted, pended and rejected claims that met the standardised claims threshold.
4. Data extracted with a six month lag to allow for claims to reach 13 weeks compensation.
5. Data extracted with a three month lag to allow for the claims estimate to develop to give an accurate picture of associated costs

Sheet 5 (Workforce data)

DHS Annual Report 2010-11 Dataset
Department of Human Services workforce profiles
Employment type Employment type Employment type Employment type
1.Ongoing 2.Fixed term 1.Ongoing 2.Fixed term
Status Status Status Status
1.Ongoing 2.Fixed term 1.Full time 2.Other 1.Full time 2.Other 1.Ongoing 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 10 9008 2765 6004 3004 815 1950 8228 1960 6004 2224 815 1145
June 11 9167 2669 6120 3047 763 1906 8402 1927 6120 2282 763 1164
June 2010 June 2011
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 6225 5563 1918 1330 6368 5716 1791 1261
2.Male 2783 2665 847 629 2799 2686 878 667
Age
0 24 233 218 308 226 218 208 294 221
25 34 1567 1440 733 560 1595 1461 657 522
35 44 2404 2137 691 473 2432 2167 666 475
45 54 2790 2580 637 441 2797 2603 657 461
55 64 1826 1682 341 229 1903 1766 339 221
64 + 188 170 55 31 222 197 56 27
Officer type
Allied health 264 242 64 59 245 221 45 42
Child Protection 1312 1228 344 274 1382 1288 308 251
Disability development and support 3821 3341 1628 1003 3823 3390 1581 1006
Executives 75 75   80 80  
Housing services 446 413 49 47 432 397 55 49
Other 86 82 46 41 81 78 35 29
Youth Justice 271 265 161 125 263 257 165 135
Senior Tech Services 6 6   7 6 1 1
VPS-1 26 19 31 14 31 22 31 16
VPS-2 414 375 116 92 396 360 136 107
VPS-3 519 495 61 57 523 493 69 63
VPS-4 594 564 107 101 628 593 84 78
VPS-5 745 708 118 110 807 762 119 111
VPS-6 429 416 40 37 469 455 40 38
Total 9008 8228 2765 1960 9167 8402 2669 1927
The requirement for these workforce views is established in the Minister for Finance s reporting direction, FRD 29: Workforce Data disclosures in the Report of Operations.
Child Protection officer type includes Youth Justice community-based workers.
Profile includes Office of the Public Services Commissioner.
Four machinery of government actions occurred during the 2010 11 financial year.
117 staff transferred to the Department of Human Services and 38 staff were transferred to other agencies. This represents a net gain of 79 staff (72 FTE).
FTE = full time equivalent
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 0 2 0 0 0
EO-2 30 -1 29 0 1 -1
EO-3 53 +4 53 +4 0 0
Total 86 +3 85 +4 1 -1
Special projects as at 30 June 11:
Director, Nation Building and Jobs Plan - Band 2
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. No. Var No. Var No.
Secretary 0 0 1 0 0 0 0 0 0 0
EO-1 0 0 2 0 0 0 0 0 0 0
EO-2 14 0 15 +4 0 1 0 0 -1 0
EO-3 21 +3 27 +1 5 0 0 0 0 0
Total 35 +3 45 +5 5 1 0 0 -1 0
Table 3: Reconciliation of executive numbers with Note 20 to the financial statements
2010 2011
Total number receiving executive remuneration (Note 20) 127 90
Add Vacancies (refer to Table 2 above) 8 5
Accountable Officers (Secretary and Director of Housing) 3 2
Less Separations -14 -11
Machinery of government change  executive officers transferred to the Department of Health -41 0
Total executive numbers at 30 June 2011 83 86
Notes to tables above:
All vacancies are filled on a temporary basis whilst undergoing recruitement action.
The above tables include four executive positions transferred from the Department Planning and Community Development under machinery of government changes.
Table 4: Department of Human Services executives 30 June 2011
Reported Department 2010 2011 Total
Organisation name 2010 2011 2010 2011 Female Male Total Female Male Total Female Male Total
Queen Victoria Women s Centre Trust* Yes Yes DPCD DHS 1 0 1 0 0 0 -1 0 -1
The Queen Elizabeth Centre* Yes Yes DH DHS 1 0 1 0 0 1 -1 0 -1
Tweddle Child and Family Health Service Yes Yes DH DHS 1 0 1 1 0 1 0 0 0
*CEO position was vacant as at collection date.
Notes: DH = Department of Health, DHS = Department of Human Services,
DPCD = Department of Planning and Community Development.

Sheet 6 (Other Disclosures)

DHS Annual Report 2010-11 Dataset
Consultancies
over $100,000 $100,000 or less
Number of Consultancies 0 5
Total approved project fee (excluding GST) $279488
Freedom of Information
Summary of activity
Total requests received 1049
Personal requests 970
Non-personal requests 79
Outcome of finalised requests
Requests for internal review 29
Requests referred to the Victorian Civil and Administrative Tribunal 7
Granted in full 74
Granted in part 441
Denied in full 66
Withdrawn 88
Not proceeded with 26
Act does not apply 2
Not processed 0
Nil documents 114
Outside the Act 9
Not yet finalised 229
Dealt with under the provisions of the Act
Section 25A(1) 18
Section 25A(5) 58
Section 28(1)(d) 1
Section 29(b) 4
Section 30(1) 11
Section 31(1)(a) 1
Section 31(1)(c) 123
Section 31(1)(d) 1
Section 32(1) 15
Section 33(1) 573
Section 33(6) 1
Section 34(1)(a) 1
Section 34(1)(b) 4
Section 34(4)(a) 10
Section 35(1)(b) 143
Section 38 139
Disclosures under the Whistleblowers Protection Act
The number and types of disclosures for the period 1 July 2011 to 30 June 2011:
Public interest disclosures made to public bodies 1
Protected disclosures made to the public body 1
The number of disclosures referred to the Ombudsman for determination as to whether they were public interest disclosures 1
The number and types of disclosed matters referred to the public body by the Ombudsman for investigation 0
The number and types of disclosed matters referred by the public body to the Ombudsman for investigation 0
The number and types of investigations taken over from the public body by the Ombudsman 0
The number of requests made by a whistleblower to the Ombudsman to take over an investigation by the public body 0
The number and types of disclosed matters that the public body has declined to investigate 0
The number and types of disclosed matters that were substantiated upon investigation and the action taken on completion of the investigation 2
In 2010 11, two investigations of improper conduct which commenced in 2009 10 were completed and the disclosures were substantiated. The department took action to implement the recommendations in the investigation reports
Environmental performance reporting
Human Services Government owned buildings Leased buildings Total
Office based FTE 646.7 5177.70 5824.40
Non-office FTE 994.2  994.2
Operational FTE 4505.10
Total FTE (office based and operational) 10329.50
Number of office based sites 8 42 50
Number of non-office based sites 12  12
Number high rise public housing sites 47  47
Office based area (m2) 11877 128923 140800
Non-office area (m2) 56657  56657
Energy
Office based energy use
Total energy usage segmented by primary source (megajoules) 2009 10 2010 11
Electricity 33511314 28247321
Green power 5840277 9072569
Natural gas 12690234 12977187
Total 52041825 50297077
Total greenhouse gas emissions by primary source (tonnes of CO2e)
Electricity 11450 9651
Natural gas 651 666
Total 12101 10317
Energy used per FTE (megajoules/FTE) 9407 8534
Energy intensity (megajoules/m2 ) 496 463
Green power purchased 0.15% 0.24%
Notes:
This data represents 100 per cent of office based (full time equivalent) FTE and 96 per cent of office locations.
In 2010 11, the total energy use and greenhouse gas emissions are based on a proportional split of Department of Human Services, Department of Health and Department of Education and Early Childhood Development office based FTE of 76.3 per cent and 20.6 per cent and 3.1 per cent respectively.
In 2009 10, the total energy use and greenhouse gas emissions are based on a proportional split of Department of Human Services, Department of Health and Department of Education and Early Childhood Development office based FTE of 74.6 per cent and 22.1 per cent and 3.3 per cent respectively.
This data includes tenancy and base building electricity from 48 office locations and gas from 13 office locations where utility data has been identified either directly or through landlord agents. The new High Street, Prahran office and the Echuca office was not included due to lack of data availability.
This data includes energy used by Shared Services Provider (Department of Treasury and Finance) staff co-located in Department of Human Services facilities.
The data excludes energy use apportioned to Department of Health and Department of Education and Early Childhood Development staff.
Green power relates to electricity use only.
Greenhouse gas emissions are based on the July 2010 Department of Climate Change and Energy Efficiency National Greenhouse Accounts Factors.
Non-office energy use
Total energy usage segmented by primary source (megajoules) 2009 10 2010 11
Electricity 18710134 17281148
Green power 2936201 5073683
Natural gas 19383390 19885612
Total 41029725 42240443
Total greenhouse gas emissions by primary source (tonnes of CO2e)
Electricity 6393 5904
Natural gas 995 1021
Total 7388 6925
Energy intensity (megajoules/m2 ) 672 656
Green power purchased 0.136 0.227
Notes:
This data includes tenancy and base building electricity from 12 non-office locations and gas from nine non-office locations where utility data has been identified directly.
Non-office sites which are classed as small public or social residential units are not included in the performance data.
Greenhouse gas emissions are based on the July 2010 Department of Climate Change and Energy Efficiency National Greenhouse Accounts Factors.
Public housing high-rise energy use
Total energy usage segmented by primary source (megajoules) 2009 10 2010 11
Electricity 50741105 45352764
Green power 7916848 13355294
Natural gas 245649374 249143794
Total 304307327 307851852
Total greenhouse gas emissions by primary source (tonnes of CO2e)
Electricity 17337 15496
Natural gas 12609 12789
Total 29946 28285
Green power purchased 0.135 0.227
Notes:
This data represents 47 high-rise housing locations.
This data also includes base building and office tenancy electricity which has been provided for 47 public housing locations and gas from 37 public housing high rise locations.
Greenhouse Gas emissions are based on the July 2010 Department of Climate Change and Energy Efficiency National Greenhouse Accounts Factors.
Waste
Office-based waste
Total units of waste disposed of by destination (kilograms/year) 2009 10 2010 11
Landfill 159561 110602
Recycling 598969 238371
Compost 76862 31568
Total 835392 380541
Total units of waste disposed of per FTE by destination (kilograms/FTE/year)
Landfill 26 19
Recycling* 98 41
Compost 13 5
Total 136 65
Recycling rate 1% 1%
Greenhouse gas emissions associated with wste to landfill (tonnes of CO2e) 177 123
* 7 plus plastics were not included in the waste audits which has affected the waste disposal quantities, disposal and recycling rate
Notes:
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 generated is based on an FTE split of office based Department of Human Services, Department of Health and Department of Education and Early Childhood Development staff of 76.3 per cent 20.6 per cent, and 3.1 per cent respectively for 2010 11 and 74.6 per cent, 22.1 per cent and 3.3 per cent respectively for 2009 10.
This data also includes waste from Department of Education and Early Childhood Development staff located in Department of Human Services offices.
This data has been extrapolated to represents 100 per cent of office based FTE and 100 per cent of office locations.
Greenhouse Gas emissions are based on the July 2010 Department of Climate Change and Energy Efficiency National Greenhouse Accounts Factors.
Waste Audits are conducted as a requirement under Financial Reporting Directive 24C.
Paper
Total department paper use
Description 2009 10 2010 11
Total units of paper used  A4 equivalent (reams) 118406 116637
Units of paper used per FTE (reams/FTE) 11.62 11.29
Percentage recycled content copy paper purchased
75 100 per cent recycled 0% 0%
50 75 per cent recycled 0% 0%
0 50 per cent recycled 0% 0%
Greenhouse gas emissions associated with paper use (tonnes of CO2e) 559 552
Notes:
This data represents all operational FTE.
In 2010 11, the first 9 months of paper data is based on a total FTE split between the Department of Human Services and Department of Health of 86.8 per cent and 13.2 per cent respectively.
In 2009 10 Department of Human Services paper data is based on a total FTE split between the Department of Human Services and Department of Health of 84.8 per cent and 15.2 per cent respectively.
The Office of Women s Policy, Office for Disability, Office for Youth and the Community Participation Branch used 740 reams of paper. Their paper intensity was 10.28 reams per FTE. These offices purchased copy paper with recycled contents of the following: 89 per cent of copy paper had a 75 100 per cent recycled content, 10 per cent of copy paper had a 50 75 per cent recycled content and 1 per cent had a 0 50 per cent recycled content. These offices produced 0.588 tonnes of carbon dioxide equivalent emissions relating to paper use. Their 2009 10 data was not obtained for comparison.
Greenhouse gas emissions are based on the July 2010 Department of Climate Change and Energy Efficiency National Greenhouse Accounts Factors.
Water
Office-based water use
Description 2009 10 2010 11
Total water used (kilolitres) 50181 53199
Water used per FTE  leased offices (litres/FTE) 9373 9434
Water used per FTE  government owned offices (litres/FTE) 6224 6024
Total water used per FTE (litres/FTE) 9080 9127
Water used per unit of office space (litres/m2) 479 496
Notes:
Water data represents 48 administrative office locations. This data represents 99.8 per cent of office based FTE and 96 per cent of office locations.
Total water use is based on an FTE split of office based Department of Human Services, Department of Health and Department of Education and Early Childhood Development staff of 76.31 per cent 20.59 per cent, and 3.08 per cent respectively for 2010 11 and 74.63 per cent, 22.06 per cent and 3.31 per cent respectively for 2009 10.
Non-office water use
Description 2009 10 2010 11
Total water used (kilolitres) 85350 80215
Water used per unit of floor space (litres/m2) 1506 1416
Notes:
This data represents 100 per cent of corporate non-office locations. Non-office sites which are classed as small public or social residential units are not included in the performance data.
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 Dual fuel Hybrid/ electric 1 3 cylinder unleaded petrol 4 cylinder unleaded petrol 6 cylinder unleaded petrol Diesel
Commercial 15 2 6 34
Executive 6 3 66
Passenger bus 401 5 129
Passenger car 327 190 338 40 1 39
Total 342 190 344 2 450 72 202
Mix of vehicle types within the fleet
Vehicle type 2009 10 2010 11
Operational Executive Operational Executive
LPG 0% 0% 0% 0%
Dual fuel 0% 0% 0% 0%
Hybrid/electric 0% 0% 0% 0%
4 cylinder unleaded petrol 0% 0% 0% 0%
6 cylinder unleaded petrol 0.003 1% 0% 1%
Diesel 0% 0% 0% 0%
Total energy consumption (megajoules) 2009-10 2010-11
LPG 48944183 50445105
Hybrid/electric 10377754 13275314
Unleaded petrol 56590491 51900322
Diesel 10059428 12520660
State Government Vehicle Pool  
Total 125971856 128141401
Total vehicle travel (kilometres)
LPG 12921868 10820702
Dual Fuel 597486 2705928
Hybrid/electric 5777217 6767142
Unleaded petrol 13535019 12445184
Diesel 2057783 2873244
State Government Vehicle Pool 395157 562414
Total 35284530 36174614
Total greenhouse gas emissions (tonnes of CO2e)
LPG 2854 2472
Dual fuel 124 604
Hybrid/electric 722 924
Unleaded petrol 3939 3612
Diesel 696 866
State Government Vehicle Pool 106 119
Total 8441 8597
Greenhouse gas emissions efficiency (tonnes of CO2e per 1000 kilometres)
LPG 0.221 0.228
Dual fuel 0.208 0.223
Hybrid/electric 0.125 0.137
Unleaded petrol 0.291 0.29
Diesel 0.338 0.301
State Government Vehicle Pool 0.232 0.212
Total 0.239 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 86.8 per cent and 13.2 per cent respectively. In 2009 10; 86.5 per cent and 13.5 per cent.
Greenhouse Gas emissions are based on the July 2010 Department of Climate Change and Energy Efficiency National Greenhouse Accounts Factors.
State Government Vehicle Pool data utilises a different methodology for calculating greenhouse gas emissions and emissions efficiency.
State Government Vehicle Pool data for the Department of Human Services and Department of Health was based on separated data in 2010 11 rather than in 2009 10 where it was apportioned from a co-joined data set.
Air travel
Description 2009 10 2010 11
Total distance travelled (kilometres) 2256122 2957113
Greenhouse gas emissions (tonnes of CO2e) 1355 2623
Notes:
Air travel data for the Department of Human Services and Department of Health was separated in 2010 11 rather than in 2009 10 where it was apportioned.
2009 10 air travel 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 in the 2009 10 annual report.
This data represents all operational FTE
Greenhouse gas emissions are based on the July 2010 Department of Climate Change and Energy Efficiency National Greenhouse Accounts Factors.
Commuting
Percentage of employees regularly using sustainable travel (public transport, cycling, walking, car pooling or working from home) to commute
2009 10 2010 11
CBD 92 90
Metro 33 39
Regional 28 34
Notes:
Sustainable transport data is obtained from the department s staff travel survey completed in May 2011
Greenhouse gas emissions
Total greenhouse gas emissions (tonnes CO2e) associated with: 2009 10 2010 11
Office based energy use 12101 10317
Non-office energy use 7388 6925
Public Housing high-rise energy use 29946 28285
Vehicle fleet 8441 8597
Waste production 177 123
Paper use 559 552
Air travel 1355 2623
Total 59967 57422
Notes:
The Department of Sustainability and Environment purchased carbon offsets to cover the emissions of the Victorian Government s passenger vehicle fleet between 2002 and 2008 09. This commitment is currently being evaluated to assess its effectiveness to date and to ensure it takes into account new proposals such as the Commonwealth Carbon Farming Initiative and a national carbon price.
Greenhouse gas emissions are based on the July 2010 Department of Climate Change and Energy Efficiency National Greenhouse Accounts Factors.
Glossary
FTE = full time equivalent employee
MJ = megajoules
t CO2-e = tonnes CO2 equivalent
m2 = metres squared
LPG = liquefied petroleum gas
HEV = hybrid electric vehicle
EV = electric vehicle
1 3 ULP = 1 3 cylinder unleaded
petrol vehicle
4 ULP = 4 cylinder unleaded petrol vehicle
6 ULP = 6 cylinder unleaded petrol vehicle
km = kilometres
kg = kilograms
kL = kilolitres
L = litres

Sheet 7 (Financial Statements)

DHS Annual Report 2010-11 Dataset
Comprehensive operating statement for the financial year ended 30 June 2011
Note 2011 $M 2010(i) $M
Income from transactions
Output appropriations 3(a) 3153.30 6026.60
Special appropriations 3(b) 63.9 392.3
Interest income 4(a) 29.6 21.3
Rental income and income from services 4(b) 385 355.7
Grants and other income transfers 4(c) 40.4 23
Fair value of assets and services received free of charge or for nominal consideration 4(d)  12.4
Other income 4(e) 39.9 53.7
Total income from transactions 3712.1 6885
Expenses from transactions
Employee expenses 5(a) 849.5 829.8
Depreciation and amortisation 5(b) 196.4 200
Interest expense 5(c) 2.6 3.4
Grants and other expense transfers 5(g) 2238.1 4397.3
Capital asset charge 50.9 196.2
Rental operating costs 5(d) 297.2 276.3
Home finance operating costs 1.5 1.6
Fair value of assets and services provided free of charge or for nominal consideration 5(e) 0.8 1.3
Other operating expenses 5(f) 309.8 341.1
Total expenses from transactions 3946.8 6247.1
Net result from transactions (net operating balance) (234.7) 637.9
Other economic flows included in net result
Net gain/(loss) on non-financial assets 6(a) 15.4 0.1
Net actuarial gains/(losses) of superannuation defined benefit plans 16(d) (0.5) 4.3
Other gains/(losses) from other economic flows 6(b) (5.5) 23
Total other economic flows included in net result 9.4 27.5
Net result (225.3) 665.4
Other economic flows  other non-owner changes in equity
Changes in physical asset revaluation surplus 17(b) (33.2) (80.0)
Total other economic flows  other non-owner changes in equity (33.2) (80.0)
Comprehensive result (258.5) 585.4
The above comprehensive operating statement should be read in conjunction with the accompanying notes.
Note:
(i) On 12 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 to the Department of Health. As a result, the financial information presented in respect of the previous year may not be comparable. Refer to note 1(b) for more details on the machinery of government change.
Balance sheet as at 30 June 2011
Note 2011 $M 2010 $M
Note
Assets
Financial assets
Cash and deposits 8 476 764.8
Receivables 9 231.1 179.9
Loans 10 69.6 76.3
Total financial assets 776.7 1021
Non-financial assets
Inventories 0.3 0.2
Non-financial assets classified as held for sale, including disposal group assets 11 3.3 1.4
Property, plant and equipment 12 18457.4 18137.6
Intangible assets 13 119.5 109.6
Prepayments 9.9 14.2
Total non-financial assets 18590.4 18263
Total assets 19367.1 19284
Liabilities
Borrowings 14 46.1 70.8
Payables 15 196.5 135.6
Provisions 16 256.6 241.2
Total liabilities 499.2 447.6
Net assets 18867.9 18836.4
Equity
Accumulated surplus/(deficit) 17(a) 1282.5 1508.6
Physical asset revaluation surplus 17(b) 11890.7 11923.9
Contributed capital 17(c) 5694.7 5403.9
Net Worth 18867.9 18836.4
Contingent assets and contingent liabilities 22
Commitments for expenditure 23
The above balance sheet should be read in conjunction with the accompanying notes.
Statement of changes in equity for the financial year ended 30 June 2011
Note Physical Asset Revaluation Surplus $M Accumulated Surplus $M Contributions by Owner $M Total $M
Balance at 1 July 2009 12003.9 855.2 5492.5 18351.6
Adjustment due to change in accounting policy  (12.4)  (12.4)
Restated Balance at 1 July 2009 12003.9 842.8 5492.5 18339.2
Net result for the year  665.4  665.4
Revaluation of land and buildings 17(b) (21.5)   (21.5)
Impairment losses 17(b) (58.5)   (58.5)
Capital contributions by Victorian State Government 17(c)   446 446
Administrative restructure  net assets transferred in/(out)   (534.6) (534.6)
Balance at 30 June 2010 (i) 11923.9 1508.6 5403.9 18836.4
Net result for the year  (225.3)  (225.3)
Other comprehensive income for the year    
Revaluation of land and buildings 17(b) (5.1)   (5.1)
Impairment losses 17(b) (28.1)   (28.1)
Capital contributions by Victorian State Government 17(c)   243.6 243.6
Net capital contributed from asset transfers 17(c)   54.5 54.5
Administrative restructure e  net assets received 7   (7.3) (7.3)
Balance at 30 June 2011 11890.7 1282.5 5694.7 18867.9
The above statement of changes in equity should be read in conjunction with the accompanying notes.
Note:
(i) On 12 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 to the Department of Health. As a result, the financial information presented in respect of the previous year may not be comparable. Refer to note 1(b) for more details on the machinery of government change.
Cash flow statement for the financial year ended 30 June 2011
Note 2011 $M 2010(i) $M
Cash flows from operating activities
Receipts
Receipts of output appropriations 3069.3 6253.2
Receipts of special appropriations 63.9 392.3
Receipts of funds from other authorities 54.1 32.4
Rent received 371.8 345.8
User charges received  rental properties 4.7 4.6
Interest received 30.8 10
Other receipts 40.8 52.7
GST recovered from Australian Taxation Office(ii) 203.5 372.1
Total receipts 3838.9 7463.1
Payments
Payments of grants and other expense transfers (2,358.7) (4,977.5)
Payments for employee benefits (829.4) (876.7)
Payments for supplies and services (257.4) (564.0)
Interest and other costs of finance paid (53.6) (54.3)
Capital asset charge payments (50.9) (196.2)
Rental operating payments (299.2) (280.5)
Home finance operating payments (1.7) (2.5)
Other payments (2.5) (4.0)
Total payments (3,853.4) (6,955.7)
Net cash flows from/(used in) operating activities 26 (14.5) 507.5
Cash flows from investing activities
Net receipts / (payments) in VFMC trusts - (36.8)
Proceeds from the sale of non-financial assets 111.5 104.8
Client loans repaid 12 3.1
Payment for non-financial assets (636.7) (621.5)
Client loans granted (3.9) (2.6)
Net cash flows from/(used in) investing activities (517.1) (553.0)
Cash flows from financing activities
Net receipts / (payments) for advances (19.8) (69.3)
Owner contributions by state government 293.7 451.2
Payments of owner contributions (7.1) -
Repayment of borrowings and finance leases (24.0) (24.1)
Net cash flows from/(used in) financing activities 242.8 357.8
Net increase/(decrease) in cash and deposits (288.8) 312.3
Cash and deposits at the beginning of the financial year 764.8 452.5
Cash and deposits at the end of the financial year 8 476 764.8
The above cash flow statement should be read in conjunction with the accompanying notes.
Note:
(i) On 12 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 to the Department of Health. As a result, the financial information presented in respect of the previous year may not be comparable. Refer to note 1(b) for more details on the machinery of government change.
(ii) Goods and Services Tax recovered from the Australian Taxation Office is presented on a net basis.

Sheet 8 (Notes to & forming part of FinS)

DHS Annual Report 2010-11 Dataset
(h) Expenses from transactions
Depreciation and amortisation
Asset class Useful life
Buildings 20 to 50 years
Leasehold improvements 5 to 10 years
Plant, equipment and vehicles 4 to 10 years
Note 2. Departmental (controlled) outputs
Schedule A  controlled income and expenses for the year ended 30 June 2011
Output group 1 $M 2 $M 3 $M 4 $M 5 $M 6 $M 7 (i) $M Total $M
Income from transactions
Output appropriations 1319.3 665.6 117.5 585.6 28.2 437.1  3153.3
Special appropriations 63.9       63.9
Interest income      29.6  29.6
Rental income and income from services      385  385
Grants and other income transfers 8.3 4 0.9 3.2 4 20  40.4
Other income 1.9 0.3 0.1 0.2  16.1 21.2 39.9
Total income from transactions 1393.5 669.8 118.5 589 32.2 887.8 21.2 3712.1
Expenses from transactions
Employee expenses 496.1 185.4 66 7.5 4.4 77.4 12.6 849.5
Depreciation and amortisation 19.9 8.5 2.8 0.1  162.3 2.6 196.4
Interest expense 1.4 1.1 0.2     2.6
Grants and other expense transfers 752 398.1 23 573.5 25.1 466.5  2238.1
Capital asset charge 33.7 11.3 5.9     50.9
Rental operating costs      297.2  297.2
Home finance operating costs      1.5  1.5
Fair value of assets and services provided free of charge or for nominal consideration 0.1     0.7  0.8
Other operating expenses 95 65.6 20.8 7.8 2.7 111.9 6 309.8
Total expenses from transactions 1398.2 670.1 118.6 589 32.2 1117.6 21.2 3946.8
Net result from transactions (net operating balance) (4.7) (0.2) (0.1)   (229.8)  (234.7)
Other economic flows included in net result
Net gain/(loss) on non-financial assets 0.5 0.2 0.1   14.7  15.4
Net actuarial gains/(losses) of superannuation defined benefit plans      (0.5)  (0.5)
Other gains/(losses) from other economic flows 0.1     (5.6)  (5.5)
Total other economic flows included in net result 0.5 0.2 0.1   8.7  9.4
Net result (4.2)     (221.1)  (225.3)
Note:
(i) These amounts reflect the range of corporate services that the department provides to other departments, predominantly the Department of Health. The disclosure is consistent with the requirements of AASB 1052.
Note 2. Departmental (controlled) outputs (continued)
Schedule A  controlled income and expenses for the year ended 30 June 2010
Output group 1 $M 2 $M 3 $M 4 $M 5 $M 6 $M 7 (ii) $M 8(i) $M 9(i) $M 10(i) $M 11(i) $M 12(i) $M 13(i) $M 14(i) $M 15(i) $M Total $M
Income from transactions
Output appropriations 1236.1 609 106.6 508.9  1136  1727.7 70.2 192.4 179.1 92.1 74.9 66.4 27.3 6026.6
Special appropriations 63.9     3  248.3 11 32.6 6.5 11.1 10.4 1.8 3.5 392.3
Interest income      21.1  0.1        21.3
Rental income and income from services      355.7          355.7
Grants and other income transfers 5.2 0.6    15.8      0.1  0.7 0.6 23
Fair value of assets and services received free of charge or for nominal consideration 0.4       11.9        12.4
Other income 1 0.2 0.2   14.3 24.9 12.6  0.3  0.1  0.1  53.7
Total income from transactions 1306.6 609.8 106.8 508.9  1546 24.9 2000.6 81.2 225.3 185.7 103.4 85.4 68.9 31.4 6885
Expenses from transactions
Employee expenses 460.1 171.7 60.7 6.3  75.9 8 18.3 0.3 4.6 5.2 5.7 0.9 9.7 2.4 829.8
Depreciation and amortisation 23 10.8 3.1 0.1  155.1 0.8 4.1  0.7 0.6 0.6  1.1 0.1 200
Interest expense 1.7 1.3 0.2    0.1         3.4
Grants and other expense transfers 708.4 358 19.4 494.2  548.3 0.6 1613.7 71.1 201.2 166.7 86.9 70.7 32.4 25.7 4397.3
Capital asset charge 32.2 10.6 5.5     104.5 3.5 13.3 11.9 6.1 7.4 0.5 0.6 196.2
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      1.3          1.3
Other operating expenses 79.5 58.2 18.1 8.3  102.9 15.1 24.3 0.2 2.7 2.5 2.1 1 24.6 1.8 341.1
Total expenses from transactions 1305.10 610.5 107 508.9  1161.3 24.5 1764.9 75.2 222.3 186.9 101.5 80 68.3 30.7 6247.1
Net result from transactions (net operating balance) 1.5 (0.7) (0.2)   384.7 0.4 235.8 6 3 (1.2) 1.9 5.4 0.6 0.7 637.9
Other economic flows included in net result
Net gain/(loss) on non-financial assets (9.0) (0.1)    9.4  (0.1)        0.1
Net actuarial gains/(losses) of superannuation defined benefit plans      4.3          4.3
Other gains/(losses) from other economic flows (0.4) (0.1)    (0.8)  20.3 0.3 1.4 0.6 0.5 1.1 0.1  23
Total other economic flows included in net result (9.4) (0.2)    12.9  20.2 0.3 1.4 0.6 0.5 1.1 0.1  27.5
Net result (7.9) (0.9) (0.2)   397.6 0.4 255.9 6.3 4.4 (0.7) 2.4 6.5 0.7 0.7 665.4
Note:
(i) 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.
(ii) 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
Note 3. Summary of compliance with annual parliamentary and special appropriations
(a) Summary of compliance with annual parliamentary appropriations
The following tables disclose the details of the various annual parliamentary appropriations received by the department for the year. In accordance with accrual output based management procedures
 Provision for outputs and  additions to net assets are disclosed as  controlled activities of the department. Administered transactions are those that are undertaken on behalf of the State over which the department has no control or discretion.
Appropriation Act Financial Management Act 1994
2011 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 2,496.5(i) 110.8(i)  498.9 40.4 14.2(i)  3160.9 3153.3 7.6(ii)
Additions to net assets 60.7   207.1 (40.4) 11.6 7.3 246.3 243.5 2.8(iii)
Total 2557.2 110.8  706  25.8 7.3 3407.2 3396.8 10.4
Note:
(i) Annual appropriation, Advance from Treasurer and Section 32 Carryover was transferred from Department of Planning and Community Development, as a result of a machinery of government order effective 1 January 2011.
(ii) Relates to funding for services and projects that will be provided in 2011 12.
(iii) 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
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(i) 59.9  1332 2 6.8  6040.4 6026.6 13.8(ii)
Additions to net assets 44.3   324.3 (2.0)   366.6 354.9 11.6(iii)
Total 4684 59.9  1656.3  6.8  6407 6381.5 25.4
Note:
(i) Significant annual appropriation was transferred to the new Department of Health, as a result of a machinery of government change effective 1 October 2009.
(ii) Relates to funding for services and projects that will be provided in 2010 11.
(iii) Unapplied asset funding reflects fluctuations in the cash flow of various asset investment projects because of planning and contracting delays.
Note 3. Summary of compliance with annual parliamentary and special appropriations (continued)
(b) Summary of compliance with special appropriations
Authority Purpose Appropriation applied
2011 $M 2010 $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
Section 5.4.6 of Gambling Regulation Act No. 114 of 2003 Contribution to the Hospitals and Charities fund  67.3
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
Section 114B of the Casino Control Act No. 47 1991 Contribution to the Hospitals and Charities fund  2.7
Section 6.3.3 of Gambling Regulation Act No. 114 of 2003 Contribution to the Hospitals and Charities fund  0.2
Section 3.6.11 of Gambling Regulation Act No. 114 of 2003 Contribution to the Hospitals and Charities fund  190.9
Section 3.6.4 of Gambling Regulation Act No. 114 of 2003 Contribution to the Hospitals and Charities fund  25.9
Section 10 of the Financial Management Act 1994 Access to various Commonwealth grants  provision of outputs  3
Access to various Commonwealth grants  ATNAB 4.7 41.1
Total 68.6 433.3
Note 4. Income from transactions
2011 $M 2010 $M
(a) Interest income
Interest from financial assets not at fair value through profit and loss:
 Interest on short term deposits 27.1 17.5
 Interest from loans 2.6 2.9
Other miscellaneous interest income  0.9
Total interest 29.6 21.3
(b) Rental income and income from services
Rental income raised 685.3 591.6
Rents not received through vacancy (7.8) (6.2)
Rental rebates (297.5) (232.9)
Rental subsidies  welfare organisations (5.1) (5.2)
Shared Home Ownership Scheme  rent raised 2.2 2.2
Total net rent receivable 377.1 349.5
Total user charges  rental properties 4.6 4.6
Rendering of services 3.3 1.6
Total other revenue  rental properties 3.3 1.6
Total rental income and income from services 385 355.7
(c) Grants and other income transfers
Department of Treasury and Finance 6 0.7
Department of Education and Early Childhood Development 1.5 0.3
Department of Planning and Community Development 5.9 0.8
Department of Health 10.5 0.5
Department of Justice 13.5 12.9
Department of Primary Industries 0.5 
Department of Sustainability and Environment 0.7 1.9
Department of Premier and Cabinet 1.8 4.2
Other public bodies  1.7
Total grants and other income transfers 40.4 23
(d) Fair value of assets and services received free of charge or for nominal consideration:
 Land at fair value  0.4
 Other resources received at fair value  12
Total fair value of assets and services received free of charge or for nominal consideration  12.4
(e) Other income
State trust accounts 23.8 29.4
Interstate patients  10
Other 16.1 14.3
Total other income 39.9 53.7
Note 5. Expenses from transactions
2011 $M 2010 $M
(a) Employee benefits
Post employment benefits
 Defined contribution plan 52.1 38.4
 Defined benefit expense(i) 15.9 13
68 51.4
Termination benefits 0.7 0.6
Salaries and wages 780.8 777.8
Total employee benefits 849.5 829.8
(b) Depreciation and amortisation
Buildings
 Health and Welfare 11.5 12.7
 Youth Justice 1.3 1.4
 Community Housing 153.1 149.2
Plant, equipment and vehicles
 Health and Welfare 2.1 10.2
 Community Housing 0.4 0.5
Intangible assets
 Health and Welfare 4.9 7.4
 Community Housing 9 5.4
Motor vehicle under finance lease
 Health and Welfare 14.2 13.3
Aggregate depreciation and amortisation allocated 196.5 200.1
Less depreciation and amortisation capitalised to carrying amount of other assets during the year (0.1) (0.1)
Total depreciation and amortisation 196.4 200
(c) Interest expense
Finance lease costs 2.6 3.4
Total interest expense 2.6 3.4
(d) Rental operating costs
Rates to local authorities 89.3 80.9
Maintenance 115.8 103.1
Rental property lease expenses 16.4 13.9
Tenant utilities and other expenses 75.7 78.4
Total rental operating costs 297.2 276.3
(e) Fair value of assets and services provided free of charge or for nominal consideration
Resources given free of charge 0.8 1.3
Total fair value of assets and services provided free of charge or for nominal consideration 0.8 1.3
(f) Other operating expenses
Accommodation and property services 47.7 78.3
Administrative costs 79.9 70.4
Direct care operating costs 55.2 65.7
Information, communications and technology costs 76.3 55.5
Medicines and drugs / pharmacy supplies 0.2 20.7
Housing debt assumption costs 50.5 50.5
Total other operating costs 309.8 341.1
Note:
(i) Please refer to Note 16(d) in respect of the superannuation fund liability for the former Director of Housing employees.
Note 5. Expenses from transactions (continued)
2011(ii) $M 2010(i) $M
(g) Grants and other expense transfers
Grants and other expense transfers across all outputs include payments to:
Public hospitals
Southern Health 18.5 250.9
Ballarat Health Services 14.4 49.8
Alfred Health 2.8 176.4
Melbourne Health 2 156
Austin Health 2.5 141
Eastern Health 3 141.1
Western Health 2.8 104.2
Barwon Health 1.1 96.5
Peninsula Health 1.8 85.5
Royal Children s Hospital 7.1 80.7
Northern Health 1.5 70.4
Bendigo Health Care Group 4.3 57
Royal Women s Hospital 1.7 45.5
Latrobe Regional Hospital  34.8
Albury Wodonga Health 0.2 34.6
Goulburn Valley Health 2.4 33
Peter MacCallum Cancer Centre  31.3
Dental Health Services Victoria 0.1 28.8
South West Healthcare 0.8 24.5
Northeast Health Wangaratta 0.3 19.7
West Gippsland Health care Group 0.1 15.8
Royal Victorian Eye And Ear Hospital  14.7
Central Gippsland Health Service 0.1 13
Wimmera Health Care Group 0.5 11.7
Bairnsdale Regional Health Service 0.7 10.3
Other public hospitals with payments totalling less than $10M 14.6 161.1
83.3 1888.1
Denominational hospitals
St Vincent s Hospital Melbourne Limited 1 91.6
Mercy Public Hospital Incorporated 4.9 45.7
Other denominational hospitals with payments totalling less than $10M 0.6 7.5
6.5 144.9
Ambulance services
Ambulance Victoria  71.7
 71.7
Other state government agencies
Victorian Managed Insurance Authority  VMIA  104.7
Other state government agencies with payments totalling less than $10M 6.8 30.5
6.8 135.2
Local councils
Other local councils with payments totalling less than $10M 17.3 65.1
17.3 65.1
Non-government agencies and individuals
Yooralla Society Of Victoria 57 51.6
Scope Vic Limited 50.2 47.5
The Salvation Army (Victoria) Property Trust 48.2 46.1
Anglicare Victoria 46.3 42.5
Berry Street Incorporated 41.2 39.3
Loddon Mallee Housing Services Limited 39.5 49
Common Equity Housing Ltd 38.7 23.7
Moira Child & Family Support Inc 38 29.9
Uniting Church in Australia Property Trust (Victoria) 35.7 35.4
Port Phillip Housing Association Ltd 35 38.8
Yarra Community Housing Limited 34.4 86.7
Community Housing Vic Limited 30.3 54.2
Mackillop Family Services Limited 27.8 15.5
Supported Housing Limited 27.5 34.5
Wesley Mission Melbourne 26 26.1
Homeground Services 25 10.3
Melbourne City Mission Incorporated 20.8 21.1
Victorian Person Centred Services 19.3 13.4
Karingal Incorporated 18.5 16.7
Villa Maria Society For the Blind 16.2 14
Melbourne Affordable Housing Limited 15.9 22.5
St John Of God Services Victoria 15.6 15.6
Vision Australia 12.8 13
Wintringham 12.8 18.2
E.W. Tipping Foundation Incorporated 12 11.8
Hanover Welfare Services 11.7 11.8
Australian Home Care Services Pty Ltd 11.4 12.8
Rural Housing Network Ltd 10.2 20
National Blood Authority  19.7
Royal District Nursing Service  19.5
Client/assistance Payments to individuals 533.5 482.5
Other non-government agencies with payments totalling less than $10M 812.6 748.6
2124.3 2092.3
Total grants and other expense transfers 2238.1 4397.3
Note:
(i) The grant payments for the year ended 30 June 2010 included payments made in respect of outputs which were transferred to the new Department of Health as a result of the Administrative Arrangements Order (No. 202) 2009, which became effective as from 1 October 2009. As a result of this, the financial information presented in respect of the previous year may not be comparable.
(ii) The grant payments for the year ended 30 June 2011, include payments made as a result of ouputs transferred from the Department of Planning and Community Development to the Department of Human Services which became effective as from January 2011.
Note 6. Other economic flows included in net result
2011 $M 2010 $M
(a) Net gain/(loss) on non-financial assets
Revenue from disposal of non-financial physical assets
Sale of land via Vic Urban  0.8
Sale of land 67.2 58.8
Sale of houses 25.2 25.4
Shared home ownership scheme  sale proceeds 1.2 3
Special housing land sales proceeds 3.7 6.3
Sale of miscellaneous assets 11.3 11.5
Total revenue from disposal of non-financial physical assets 108.6 105.8
Costs on disposal of non-financial physical assets
Land 55.5 55.2
Houses (written down value  at valuation) 24.8 25.7
Shared home ownership scheme  cost of sales 1.3 2.4
Special housing cost of land sold 1 1.6
Health and community services properties 0.3 8.1
Miscellaneous assets 10.3 12.7
Total costs on disposal of non-financial physical assets 93.2 105.7
Net gain/(loss) on non-financial assets 15.4 0.1
(b) Other gains/(losses) from other economic flows
Net gain/(loss) arising from revaluation of long service leave liability 0.1 (0.4)
Revaluation and adjustments insurance claims(i)  24.3
Bad debt expenses (5.6) (0.9)
Total other gains/(losses) from other economic flows (5.5) 23
Note:
(i) As a consequence of the machinery of government change announced on 12 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 was reflected in the Department of Human Services as an other economic flow for the first quarter of 2009 10 only as this actuarial adjustment occurred prior to the machinery of government change.
Note 7. Restructuring of administrative arrangements
As part of the Victorian Government Efficient Government Policy, CenlTex has been created as a state body under section 14 of the State Owned Enterprises Act 1992 to provide centralised IT services to the Whole of Government.
Effective 1 July 2010, CenlTex became responsible for the management of information technology assets formerly managed by the Department of Human Services and Director of Housing.
The following assets and liabilities were therefore transferred from the Department of Human Services to CenlTex at the effective date of 1 July 2010:
2011 $M
Controlled Assets
Financial assets
Other financial assets  SAU 1.3
Total financial assets 1.3
Non-financial assets
Property, plant and equipment 12.7
Other non-financial assets 2.4
Total non-financial assets 15.2
Total assets 16.5
Liabilities
Employee benefits  annual leave 0.4
Employee benefits  long service leave 1.5
Deferred Expenditure 2.4
Total liabilities 4.3
Net assets derecognised at the date of transfer 12.2
Net capital contribution by the Crown 12.2
The following assets and liabilities were therefore transferred from the Director of Housing to CenlTex at the effective date of 1 July 2010:
Controlled Assets
Non-financial assets
Property, plant and equipment 0.2
Total non-financial assets 0.2
Total assets 0.2
Net assets derecognised at the date of transfer 0.2
Net capital contribution by the Crown 0.2
Note 7. Restructuring of administrative arrangements (continued)
On 8 December 2010 the Premier declared, under section 30 of the Public Administration Act 2004 that the Office for Youth, Office for Disability, Office of Women s policy and community participation functions would be transferred from the Department of Planning and Community Development to the Department of Human Services. The effective date of this government change was 1 January 2011. The net assets assumed by the Department of Human Services arising from this administrative restructure from the Department of Planning and Community Development are recognised in the balance sheet at the carrying amount of those assets in the Department of Planning and Community Services balance sheet immediately prior to transfer. The net assets transfer was treated as a contribution of capital by the Crown.
In respect of the outputs assumed, the following assets and liabilities were recognised by the Department of Human Services at the date of the transfer, 1 January 2011(i) (ii):
2011 $M
Controlled Assets
Financial assets
Cash 2.6
Other financial assets 1.6
Total financial assets 4.2
Non-financial assets
Property, plant and equipment 0.1
Total non-financial assets 0.1
Total assets 4.3
Liabilities
Employee benefits 1.6
Total liabilities 1.6
Net assets recognised at the date of transfer 2.7
Net capital contribution by the Crown 2.7
Note:
(i) Refer to Note 2: Departmental (Controlled) outputs for a description of the output group where outputs transferred from the Department of Planning and Community Development are classified.
(ii) As part of the machinery of government changes, one Public Non-Financial Corporation entity, Queen Victoria Women s Centre Trust, was also transferred from the portfolio of the Department of Planning and Community Development to that of the Department of Human Services.
Effective 30 June 2011, the temporary villages function was transferred from the Victorian Bushfire Reconstruction and Recovery Authority, a portfolio agency of the Department of Premier and Cabinet, to the Department of Human Services. The assets assumed by the Department of Human Services arising from this administrative restructure were recognised in its balance sheet at the written down value of these assets in the Department of Premier and Cabinet s balance sheet as at 30 June 2011. The assets transfer was treated as a contribution of capital by the Crown.
The following assets were received and recognised by the Department of Human Services at the date of the transfer, 30 June 2011:
Controlled Assets
Non-financial assets
Property, plant and equipment 2.3
Total non-financial assets 2.3
Total assets 2.3
Net assets recognised at the date of transfer 2.3
Net capital contribution by the Crown 2.3
Note 8. Cash and deposits
2011 $M 2010 $M
Reconciliation of cash and deposits
Short-term deposits(i) 453.6 750.6
Cash at bank 4.1 3.3
Funds held in trust 17.7 10.4
Cash advances to sub-offices 0.6 0.5
Balance as per cash flow statement 476 764.8
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 2011 12 financial year.
Note 9. Receivables
2011 $M 2010 $M
Current receivables
Contractual
Tenants in arrears 10.9 10
Other receivables 37.3 48.1
Less provision for doubtful contractual receivables (5.3) (5.3)
42.9 52.8
Statutory
Amounts owing from Victorian Government 150.4 40.7
GST input tax credit recoverable 10.2 32.7
160.6 73.4
Total current receivables 203.5 126.2
Non-current receivables
Contractual
Tenants in arrears 2 2.5
Less provision for doubtful contractual receivables (1.0) (1.1)
1 1.4
Statutory
Amounts owing from Victorian Government 26.6 52.3
26.6 52.3
Total non-current receivables 27.6 53.7
Total receivables 231.1 179.9
(a) Movement in the provision for doubtful contractual receivables
Balance at beginning of the year (6.4) (11.9)
Increase/(decrease) in allowance recognised in net result 0.2 5.5
Balance at end of the year (6.2) (6.4)
(b) Ageing analysis of contractual receivables
Please refer to Note 18 for the ageing analysis of contractual receivables.
(c) Nature and extent of risk arising from contractual receivables
Please refer to Note 18 for the nature and extent of risk arising from contractual receivables.
Note 10. Loans
2011 $M 2010 $M
Current loans
Contractual
Fixed interest home loans 10.9 13.2
Indexed interest home loans 11.7 12.4
Variable interest home loans 1.8 2.3
Other loans 3.3 2.8
Total current loans 27.7 30.7
Non-current loans
Contractual
Fixed interest home loans 1.4 1.9
Indexed interest home loans 20.9 23.9
Variable interest home loans (0.1) 0.3
Community housing loans 20.2 20.2
Other loans 0.1 0.3
Total non-current loans 42.5 46.6
Less provision for return of equity (0.2) (0.2)
Less provision for doubtful contractual loans
Fixed interest home loans (0.2) (0.3)
Indexed interest home loans (0.3) (0.5)
(0.5) (0.8)
Total loans 69.6 76.3
(a) Movement in the provision for doubtful contractual loans
Balance at beginning of the year 0.7 0.8
Increase/(decrease) in provisions recognised in net result (0.2) (0.1)
Balance at end of the year 0.5 0.7
(b) Ageing analysis of contractual loans
Please refer to Note 18 for the ageing analysis of contractual loans.
(c) Nature and extent of risk arising from contractual loans
Please refer to Note 18 for the nature and extent of risk arising from contractual loans.
Note 11. Non-financial physical assets classified as held for sale
2011 $M 2010 $M
Buildings held for sale  
Land held for sale 2.3 
Motor vehicles held for sale 0.9 1.4
Total non-financial assets held for sale 3.3 1.4
Movement in carrying amounts
Opening balance 1.4 9.6
Administrative restructure  transferred assets  (1.1)
Transfers to assets held for sale 3.3 
Disposals (1.4) (7.2)
Closing balance 3.3 1.4
Note 12. Property, plant and equipment
Health and Welfare Youth Justice Community Housing Total
2011 $M 2010 $M 2011 $M 2010 $M 2011 $M 2010 $M 2011 $M 2010 $M
Sub-classification by nature(i)
Land
At fair value
Rental property     9381.9 9375.8 9381.9 9375.8
Other property  land     199.5 208.8 199.5 208.8
Other property  regional offices     3.9 4.1 3.9 4.1
Health and community services 291.8 283.1 58.8 39.7   350.6 322.8
Less allowance for Shared Home Ownership Scheme equity conversion     (3.8) (3.9) (3.8) (3.9)
Total land at fair value 291.8 283.1 58.8 39.7 9581.5 9584.9 9932.1 9907.6
Buildings
At fair value
Rental property     8251.5 7728.1 8251.5 7728.1
Other property  regional offices     12.9 13 12.9 13.1
Health and community services 270.4 256.3 41.9 67   312.4 323.3
Less accumulated depreciation (46.2) (34.7)  (2.7) (303.9) (152.8) (350.1) (190.3)
Less allowance for Shared Home Ownership Scheme equity conversion     (1.9) (2.0) (1.9) (2.0)
Total buildings at fair value 224.2 221.6 41.9 64.3 7958.6 7586.3 8224.8 7872.2
Plant, equipment and vehicles
Plant, equipment and vehicles 15.4 57.6 0.6 0.6 7.7 8.5 23.7 66.7
Less accumulated depreciation (7.7) (37.2) (0.4) (0.5) (6.5) (7.2) (14.6) (44.9)
7.7 20.3 0.2 0.1 1.2 1.3 9.2 21.7
Motor vehicles under finance lease 61.1 61.2     61.1 61.2
Less accumulated depreciation (20.9) (16.6)     (20.9) (16.6)
40.2 44.6     40.1 44.6
Total plant, equipment and vehicles 47.9 64.9 0.2 0.1 1.2 1.3 49.3 66.3
Assets under construction
At cost 59.6 41.8 1.1  190.5 249.6 251.2 291.4
Total assets under construction 59.6 41.8 1.1  190.5 249.6 251.2 291.4
Net carrying amount of property, plant and equipment 623.5 611.4 102 104.1 17731.8 17422.1 18457.4 18137.6
Note:
(i) 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 sub-categorised 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. Property, plant and equipment (continued)
(a) Reconciliation of movements in carrying amounts
Reconciliations of the movements in carrying amounts of each class of property, plant and equipment at the beginning and end of the current financial year are set out below.
Movements in carrying amounts   Health and Welfare purpose group(i)
Land $M Buildings $M Plant, equipment and vehicles $M Assets under construction $M Total $M
Balance at 1 July 2009 514.9 424.8 94.8 47.9 1082.5
Additions 15.1 21.8 13.9 8.3 59
Disposals (6.4) (1.6) (12.7)  (20.8)
Assets received free of charge (0.4)    (0.4)
MOG transfers in/(out) (249.9) (201.4) (22.5) (15.3) (489.2)
Depreciation and amortisation  (12.7) (23.4)  (36.2)
Other  0.6 7.2 0.8 8.6
Transfers between classes 9.9 (9.9) 7.8  7.8
Balance at 1 July 2010 283.1 221.6 64.9 41.8 611.4
Additions  1 21.7 43.6 66.3
Disposals (0.2) (0.1) (8.7)  (9.1)
Assets received free of charge     
Assets given free of charge   (0.1)  (0.1)
MOG transfers in/(out)  2.3 (12.7)  (10.4)
Depreciation and amortisation  (11.5) (16.2)  (27.7)
Transfers to assets held for sale  (2.3) (0.9)  (3.4)
Transfers from/(to) other purpose groups  (3.6)   (3.6)
Transfers between classes 8.9 16.8  (25.8) 
Balance at 30 June 2011 291.7 224.2 47.9 59.6 623.5
Movements in carrying amounts   Youth Justice purpose group(ii)
Land $M Buildings $M Plant, equipment and vehicles $M Assets under construction $M Total $M
Balance at 1 July 2009 39.4 66.3 0.4 0.9 106.9
Additions 0.3  (0.2)  0.1
Depreciation and amortisation  (1.3)   (1.4)
Other  (0.6)  (0.8) (1.5)
Balance at 1 July 2010 39.7 64.3 0.1  104.1
Additions    1.1 1.1
Net revaluation increments/(decrements) 19 (24.7)   (5.6)
Depreciation and amortisation  (1.3)   (1.3)
Transfers from/(to) other purpose groups  3.6   3.6
Balance at 30 June 2011 58.7 41.9 0.2 1.1 102
Note 12. Property, plant and equipment (continued)
(a) Reconciliation of movements in carrying amounts (continued)
Movements in carrying amounts   Community Housing purpose Group(i)
Land $M Buildings $M Plant, equipment and vehicles $M Assets under construction $M Total $M
Balance at 1 July 2009 9583.6 7432.8 2.5 146.2 17165
Additions 4.4 67.6 (0.7) 497.5 568.7
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)
Transfers between classes 68.7 325.3  (394.0) 
Balance at 1 July 2010 9584.9 7586.3 1.3 249.7 17422.1
Additions 7.7 0.1 0.6 562.9 571.3
Disposals (56.4) (24.0) (0.2)  (80.5)
Net revaluation increments/(decrements)  0.6   0.6
Asset impairment  (28.2)   (28.2)
Depreciation and amortisation  (153.0) (0.3)  (153.4)
Transfers between classes 45.2 576.8  (622.0) 
Assets received free of charge   0.1  0.1
MOG transfers in/(out)   (0.2)  (0.2)
Balance at 30 June 2011 9581.4 7958.7 1.4 190.6 17731.8
Note:
(i) 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.
(ii) A full revaluation was performed for the assets within this purpose group in accordance with FRD103D. This was performed by the Valuer-General Victoria and conforms to Australian Valuation Standards.
Note 13. Intangibles assets
2011 $M 2010 $M
Software at cost 139.8 100.9
Software  development in progress 42 57
Less accumulated amortisation (62.3) (48.3)
Total intangible assets(ii) 119.5 109.6
Movement in carrying amounts
Opening balance 109.6 110.3
Additions 23.8 23
Administrative restructure  assets transferred  (3.2)
Reclassification between asset class  (7.8)
Less amortisation expense(i) (13.9) (12.7)
Closing balance 119.5 109.6
Note:
(i) Amortisation expense is included in the line item  depreciation and amortisation expense in the comprehensive operating statement.
(ii) 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. Borrowings
Note 2011 $M 2010 $M
Current at amortised cost
Statutory
Advances from Victorian Government(i) 4 23.7
Contractual
Finance lease liabilities(ii) 23 (d) 23 20.5
Total current borrowings 27 44.2
Non-current at amortised cost
Contractual
Finance lease liabilities(ii) 23 (d) 19.1 26.6
Total non-current borrowings 19.1 26.6
Total borrowings 46.1 70.8
(a) Maturity analysis of contractual borrowings
Refer to Note 18 for the maturity analysis of contractual borrowings.
(b) Nature and extent of risk arising from contractual borrowings
Refer to Note 18 for the nature and extent of risk arising from contractual borrowings.
Note:
(i) Advances from Victorian Government are non-interest bearing.
(ii) 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.
Note 15. Payables
2011 $M 2010 $M
Current payables
Contractual
Employee benefits payable 18.4 14.6
Supplies and services(i) 25.6 28.8
Services provided by external agencies 10.8 13.8
Concession payments to pensioners 79.8 25
Tenants in advance 13.5 12.5
Capital works 32 24.7
Other 15.3 14.6
Total current payables 195.4 134
Non-current payables
Contractual
Services provided by external agencies 0.3 0.3
Other 0.8 1.3
Total non-current payables 1.1 1.6
Total payables 196.5 135.6
(a) Maturity analysis of contractual payables
Refer to Note 18 for the maturity analysis of contractual payables.
(b) Nature and extent of risk arising from contractual payables
Refer to Note 18 for the nature and extent of risk arising from contractual payables.
Note:
(i) The average credit period is 30 days. No interest is charged on these payables.
Note 16. Provisions
Note 2011 $M 2010 $M
Current provisions
Employee benefits(i) 16(a) 163.9 149.6
Provisions related to employee benefit on-costs 16(b) 29.2 26.5
Other provisions 16(c) 4.5 9.6
Total current provisions 197.6 185.8
Non-current provisions
Employee benefits(i) 16(a) 55.2 53
Provisions related to employee benefit on-costs 16(b) 2.5 2.1
Other provisions 16(c) 1.3 0.3
Total non-current provisions 59 55.4
Total provisions 256.6 241.2
(a) Employee benefits and related on-costs(i)
Current employee benefits:
Salaries and wages(ii) 0.3 0.3
Annual leave entitlements 57 46.7
Unconditional long service leave entitlements 103.1 99
Superannuation 16 (d) 3.5 3.7
Total current employee benefits 163.9 149.6
Current employee benefits that:
Are expected to be utilised within 12 months after the end of the reporting period(ii) 71 59.5
Are expected to be utilised more than 12 months after the end of the reporting period(iii) 93 90.1
Total current employee benefits 163.9 149.6
Non-current employee benefits:
Conditional long service leave entitlements(iii) 14 11.4
Superannuation 16 (d) 41.2 41.6
Total non-current employee benefits 55.2 53
Total employee benefits 219.1 202.6
(b) Provisions related to employee benefit on-costs
Current on-costs(ii) 29.2 26.5
Non-current on-costs(iii) 2.5 2.1
Total on-costs 31.7 28.6
Note:
(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
Other provisions include provisions to restore leased premises to their original condition at the end of the lease term and departmental funds reserved against the outstanding liability estimates on various insurance arrangements in respect of which the department retains a high level of self insurance per insured event.
Opening balance 10 17.8
Increase/(decrease) in provision recognised in net result (4.2) (1.7)
Administrative restructure liabilities transferred  (6.1)
Closing balance 5.8 10
(d) Superannuation
Reconciliation of the superannuation liability in the balance sheet
Defined benefit obligation 44.7 45.2
Total obligation and liability 44.7 45.2
Less plan assets  
Net liability / (asset) in the balance sheet 44.7 45.3
Represented by:
Current liability 3.5 3.7
Non-current liability 41.2 41.6
Total liability 44.7 45.3
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 2011 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 2011 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(n)).
Principal actuarial assumptions
Discount rate 0.059 0.059
Expected return on plan assets 0.08 0.08
Expected rate of salary increase 0.044 0.044
Inflation 0.029 0.029
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:
Opening balance of defined benefit obligation 45.2 60.6
Interest cost 2.6 3.3
Actuarial losses/(gains) 0.5 (13.8)
Benefits paid (3.6) (4.8)
Closing balance of defined benefit obligation 44.7 45.2
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:
Opening balance of plan assets  9.9
Expected return on plan assets  0.8
Actuarial gains/(losses)  (9.5)
Contributions from the employer 3.6 3.7
Benefits paid (3.6) (4.8)
Closing balance of plan assets  
Superannuation expense recognised in the comprehensive operating statement
Interest cost 2.6 3.3
Expected return on plan assets  (0.8)
Actuarial losses/(gains) 0.5 (4.3)
Total expense recognised in respect of defined benefit plans 3 -1.8
Fair value of plan assets
Infrastructure, hedged funds  
Fair value of plan assets  
The history of experience adjustments are as follows:
Experience adjustments on plan liabilities 0.5 (13.8)
Experience adjustments on plan assets  (9.5)
Note 17. Equity
Note 2011 $M 2010 $M
(a) Accumulated surplus
Balance at beginning of financial year 1508.6 855.2
Change in accounting policy-fixed asset capitalisation threshold  (12.4)
Restated balance at beginning of financial year 1508.6 842.8
Net result for the period (225.3) 665.8
Balance at the end of financial year 1282.5 1508.6
(b) Physical asset revaluation surplus
Balance at beginning of financial year 11923.9 12003.9
Revaluation of land and buildings (5.1) (21.5)
Impairment losses (28.1) (58.5)
Balance at the end of financial year 11890.7 11923.9
(c) Contributions by owners
Balance at beginning of financial year 5403.9 5492.5
Capital contributions by Victorian State Government 243.6 446
Net capital contributed from asset transfers 54.5 
Administrative restructure  net assets transferred in/(out) 7 (7.3) (534.6)
Balance at the end of financial year 5694.7 5403.9
Note 18. Financial instruments
(a) Financial risk management objectives and policies
The department s principal financial instruments comprise:
- cash assets
- term deposits
- receivables (excluding statutory receivables)
- loans
- payables (excluding statutory payables; and
- borrowings (excluding statutory borrowings)
Details of the significant accounting policies and methods adopted, including the criteria for recognition, the basis of measurement and the basis on which income and expenses are recognised, with respect to each class of financial asset, financial liability and equity instrument are disclosed in Note 1 to the financial statements.
The main purpose in holding financial instruments is to prudentially manage the department s financial risks within the government policy parameters.
The department s main financial risks include credit risk, liquidity risk and interest rate risk. The department manages these financial risks in accordance with its financial risk management policy.
The department uses different methods to measure and manage the different risks to which it is exposed. Primary responsibility for the identification and management of financial risks rests with the audit and risk management committee of the department.
(b) Categorisation of financial instruments
2011 Note Contractual financial assets  loans and receivables $M Contractual financial liabilities at amortised cost $M Total $M
Contractual financial assets
Cash and deposits 8 476  476
Receivables(i) 9 44  44
Loans 10 69.6  69.6
Total contractual financial assets 589.6  589.6
Borrowings(i) 14  42.1 42.1
Payables 15  196.5 196.5
Total contractual financial liabilities  238.6 238.6
(i) The total amounts disclosed here exclude statutory amounts (e.g. amounts owing to/from Victorian Government and GST input tax recoverable and taxes payable).
2010 Note Contractual financial assets  loans and receivables $M Contractual financial liabilities at amortised cost $M Total $M
Contractual financial assets
Cash and deposits 8 764.8  764.8
Receivables(i) 9 54.2  54.2
Loans 10 76.3  76.3
Total contractual financial assets 895.3  895.3
Contractual financial liabilities
Borrowings(i) 14  47 47
Payables 15  135.6 135.6
Total contractual financial liabilities  182.6 182.6
(i) The total amounts disclosed here exclude statutory amounts (e.g. amounts owing to/from Victorian Government and GST input tax recoverable and taxes payable).
(c) Net holding gain/(loss) on financial instruments by category
The net holding gains or losses are determined as follows:
For cash and deposits, loans and receivables, the net gain or loss is calculated by taking the interest income minus any impairment recognised in the net result; and
For financial liabilities measured at amortised cost, the net gain or loss is the interest expense on financial liabilities measured at amortised cost.
2011 Note Total interest / income (expense) $M Total imapirment loss $M Total $M
Contractual financial assets  loans and receivables
Cash and deposits 4(a) 27.1  27.1
Loans 4(a) 2.6  2.6
Total contractual financial assets 29.7  29.7
Contractual financial liabilities  at amortised cost
Borrowings(i) 5(c) 2.6  2.6
Total contractual financial liabilities 2.6  2.6
(i) The total amounts disclosed here exclude statutory amounts (e.g. amounts owing to/from Victorian Government and GST input tax recoverable and taxes payable).
2010 Total interest / income (expense) $M Total imapirment loss $M Total $M
Contractual financial assets  loans and receivables
Cash and deposits 17.5  17.5
Loans 2.9  2.9
Investments and other financial assets 0.9  0.9
Total contractual financial assets 21.3  21.3
Contractual financial liabilities  at amortised cost
Borrowings(i) 3.4  3.4
Total contractual financial liabilities 3.4  3.4
(i) The total amounts disclosed here exclude statutory amounts (e.g. amounts owing to/from Victorian Government and GST input tax recoverable and taxes payable).
(d) Credit risk
Credit risk arises from the contractual financial assets of the department, which comprise cash and deposits, non-statutory receivables and loans. The department s exposure to credit risk arises from the potential default of a counter party on their contractual obligations resulting in financial loss to the department. Credit risk is measured at fair value and is monitored on a regular basis.
Credit risk associated with the department s cash and deposits is minimal because it is the department s policy to only deal with entities with high credit ratings.
Receivables are mainly with government organisations whose credit risks are considered insignificant and the remainder are from small non-government entities and individuals with immaterial amounts.
Allowance for impairment for financial assets is calculated based on past experience, and current and expected changes in client credit ratings.
The carrying amount of financial assets recorded in the financial report, net of any allowances for losses, represents the department s maximum exposure to credit risk without taking account of the value of any collateral obtained.
Credit quality of contractual financial assets that are neither past due nor impaired
2011 Financial institutions Double-A credit rating $M Government agencies Triple-A credit rating $M Other credit rating not disclosed $M Total $M
Contractual financial assets
Cash and deposits 4.7 471.3  476
Receivables(i)(ii)   44 44
Loans(ii)   69.6 69.6
Total contractual financial assets 4.7 471.3 113.6 589.6
2010
Contractual financial assets
Cash and deposits 3.8 761  764.8
Receivables(i)(ii)   54.2 54.2
Loans(ii)   76.3 76.3
Total contractual financial assets 3.8 761 130.5 895.3
Note:
(i) The total amounts disclosed here exclude statutory amounts (e.g. amounts owing from Victorian Government and GST input tax credit recoverable).
(ii) The carrying amounts consist of amounts due from numerous counterparties and for which no credit ratings have been disclosed due to impracticability.
(d) Credit risk (continued)
Ageing analysis of contractual financial assets
There are no financial assets that have had their terms renegotiated so as to prevent them from being past due or impaired, and they are stated at the carrying amounts as indicated. The following table discloses the ageing only of contractual financial assets that are past due but not impaired.
Carrying amount Not past due and not impaired Past due but not impaired(i) Impaired financial assets
2011 $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 476 476     
Receivables(i) 44 33 2.9 2.3 4 1.8 
Loans 69.6 69.4     0.2
Total contractual financial assets 589.6 578.4 2.9 2.3 4 1.8 0.2
2010
Contractual financial assets
Cash and deposits 764.8 764.8     
Receivables(i) 54.2 43.6 9.5 1.6 2.1 3.8 
Loans 76.2 76.3     
Total contractual financial assets 895.2 884.7 9.5 1.6 2.1 3.8 
Note:
(i) The carrying amounts here exclude statutory amounts (e.g. amounts owing from Victorian Government and GST input tax credit recoverable).
(e) Liquidity risk
Liquidity risk arises when the department is unable to meet its financial obligations as they fall due. The department operates under the government fair payments policy of settling financial obligations within 30 days and in the event of a dispute, make payments within 30 days from the date of resolution. It also continuously manages risk through monitoring future cash flows and maturities planning to ensure adequate holding of high quality liquid assets and dealing in highly liquid markets.
The department s exposure to liquidity risk is deemed insignificant based on prior periods data and current assessment of risk.
Maximum exposure to liquidity risk is the carrying amounts of financial liabilities.
The following table discloses the contractual maturity analysis for the department s financial liabilities:
Maturity analysis of contractual financial liabilities
2011 Carrying amount Nominal amount Maturity dates(i)
$M $M Less than 1 month $M 1 3 months $M 3 months  1 year $M 1 5 years $M 5+ years $M
Contractual financial liabilities
Borrowings(ii) 42.1 42.1 4.6 3.2 16.4 17.9 
Payables 196.5 196.5 195.4   1.1 
Total contractual financial liabilities 238.6 238.6 200 3.2 16.4 19 
2010
Contractual financial liabilities
Borrowings(ii) 47 47 3.8 3.4 15.8 24 
Payables 135.6 135.6 134.5   1.1 
Total contractual financial liabilities 182.6 182.6 138.3 3.4 15.8 25.1 
Note:
(i) The amounts disclosed are the contractual undiscounted cash flows of each class of financial liabilities.
(ii) The total amounts disclosed here exclude statutory amounts (e.g. amounts owing to/from Victorian Government and GST input tax recoverable and taxes payable).
(f) Market risk
The department s exposures to market risk are primarily through interest rate risk with insignificant exposure to other price risks. Objectives, policies and processes used to manage each of these risks are disclosed in the paragraphs below.
Interest rate risk
Exposure to interest rate risk is insignificant and might arise primarily through the department s interest bearing assets. Minimisation of risk is achieved by mainly undertaking fixed rate or non-interest bearing financial instruments. For financial liabilities, the department mainly undertakes financial liabilities with relatively even maturity profiles.
Interest rate exposure of financial instruments
Weighted average effective interest rate (%) Carrying amount Interest rate exposure
2011 $M Fixed interest rate $M Variable interest rate $M Non-interest bearing $M
Contractual financial assets
Cash and deposits(i) 0.046 476 408.6 49.7 17.7
Receivables(ii)(v)  44   44
Loans(iii) 0.057 69.6 9.6 32.4 27.6
Total contractual financial assets 589.6 418.2 82.1 89.3
Contractual financial liabilities
Borrowings(iv)(v) 0.073 42.1 42.1  
Payables(ii)  196.5   196.5
Total contractual financial liabilities 238.6 42.1  196.5
2010
Contractual financial assets
Cash and deposits(i) 0.046 764.8 672.6 81.8 10.4
Receivables(ii)(v)  54.2   54.2
Loans(iii) 0.041 76.3 13.2 36.7 26.4
Total contractual financial assets 895.3 685.8 118.5 91
Contractual financial liabilities
Borrowings(iv)(v) 0.073 47 47  
Payables(ii) 0 135.6   135.6
Total contractual financial liabilities 182.6 47  135.6
Note:
(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) Borrowings are denominated in Australian dollars. $42.1 million ( 2010: $47.0 million ) relates to finance lease liabilities associated with motor vehicles. Each contract has interest fixed at the inception of the lease.
(v) The total amounts disclosed here exclude statutory amounts (e.g. GST input tax recoverable, taxes payable and amount owing to/from Victorian Government).
Sensitivity disclosure analysis
Taking into account past performance, future expectations, economic forecasts, and management s knowledge and experience of the financial markets, the department believes the following movements are  reasonably possible over the next 12 months:
A shift of +2.00 per cent and -0.25 per cent in market interest rates (AUD) from year-end cash deposit rates of 2.75 per cent (sourced from Treasury Corporation of Victoria).
Several loan programs have loans with interest rates linked to movement in the CPI. The total balances outstanding under these programs has reduced to a level that any changes to the CPI have a limited impact on the amount of interest charged and no new lending is made under these programs.
The following table discloses the impact on net operating result for each category of financial instrument held by the department at year-end as presented to key management personnel, if the above movements were to occur.
Interest rate sensitivity analysis
Carrying amount Interest rate risk Price Risk
- 0.25% Net result +2% Net result - 0.25% Net result +2% Net result
2011 $M $M $M $M $M
Contractual financial assets
Cash and deposits(i) 476 (1.1) 9.1  
Receivables(ii)(v) 44    
Loans(iii) 69.6  0.1 (0.1) 0.7
Total impact 589.6 (1.1) 9.2 (0.1) 0.7
Contractual financial liabilities
Borrowings(iv)(v) 42.1    
Payables(ii) 196.5    
Total impact 238.6    
2010
Contractual financial assets
Cash and deposits(i) 764.8 (1.3) (5.3)  
Receivables(ii)(v) 54.2    
Loans(iii) 76.3   (0.1) 0.1
Total impact 895.3 (1.3) (5.3) (0.1) 0.1
Contractual financial liabilities
Borrowings(iv)(v) 47    
Payables(ii) 135.6    
Total impact 182.6    
Note:
(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) Borrowings are denominated in Australian dollars. $42.1 million (2010: $47.0 million) relate to finance lease liabilities associated with motor vehicles. Each contract has interest fixed at the inception of the lease. This item is not subject to identified risk sensitivities.
(v) The total amounts disclosed here exclude statutory amounts (e.g. GST input tax recoverable, taxes payable and amount owing to/from Victorian Government).
(g) Fair value
The fair values and net fair values of financial instrument assets and liabilities are determined as follows:
- Level 1 - the fair value of financial instruments with standard terms and conditions and traded in active markets are determined with reference to quoted market prices;
- Level 2 - the fair value is determined using inputs other than quoted prices that are observable for the financial asset or liability, either directly or indirectly; and
- Level 3 - the fair value is determined in accordance with generally accepted pricing models based on discontinued cash flow analysis using unobservable market inputs.
The department considers that the carrying amount of financial instrument assets and liabilities are recorded in the financial statements to be a fair approximation of their fair values, because of the short-term nature of the financial instruments and the expectation that they be paid in full.
The following table shows that the fair value of the contractual financial assets and liabilities are the same as the carrying amounts.
Carrying amount 2011 Fair value 2011 Carrying amount 2010 Fair value 2010
Note $M $M $M $M
Contractual financial assets
Cash and deposits 8 476 476 764.8 764.8
Receivables(i) 9 44 44 54.2 54.2
Loans 10 69.6 69.6 76.3 76.3
Total contractual financial assets 589.5 589.5 895.3 895.3
Contractual financial liabilities
Borrowings(i) 14 42.1 42.1 47 47
Payables 15 196.5 196.5 135.6 135.6
Total contractual financial liabilities 238.6 238.6 182.6 182.6
Note:
(i) The total amounts disclosed here exclude statutory amounts (e.g. amounts owing to/from Victorian Government and GST input tax credit recoverable and taxes payable).
Note 19. Ministers and accountable officers
In accordance with the Directions of the Minister for Finance under the Financial Management Act 1994 the following disclosures are made for the responsible persons for the reporting period.
(a) Names
The persons who held the positions of ministers and accountable officers in the department are as follows:
Minister for Community Services The Hon. Lisa Neville MP 1 July 2010 to 2 December 2010
The Hon. Mary Wooldridge MP 2 December 2010 to 30 June 2011
Minister for Housing The Hon. Richard Wynne MP 1 July 2010 to 2 December 2010
The Hon. Wendy Lovell MLC 2 December 2010 to 30 June 2011
Minister for Youth Affairs The Hon. Ryan Smith MP 1 January 2011 to 30 June 2011
Secretary, Department of Human Services Gill Callister 1 July 2010 to 6 January 2011
Acting  Margaret Crawford 7 January 2011 to 21 January 2011
Gill Callister 22 January 2010 to 30 June 2011
Director of Housing under the Housing Act 1983 Margaret Crawford 1 July 2010 to 6 January 2011
Acting  Mark Dall 7 January 2011 to 21 January 2011
Margaret Crawford 22 January 2011 to 30 June 2011
(b) Remuneration
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(iii) Base remuneration(ii)
2011 2010 2011 2010
$40,000  $49,999(i)  1  1
$310,000  $319,999    1
$330,000  $339,999  1  1
$340,000  $349,999   1 
$360,000  $369,999  1  
$370,000  $379,999 1  1 
$400,000  $409,999 1   
Total(iv) 2 3 2 3
Note:
(i) As a consequence of the machinery of government change, income bands less than $100,000 were 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.
(ii) Base remuneration excludes bonus payments, and leave payments.
(iii) Total remuneration includes long service leave payments and annual bonus payments. These bonus payments depend on the terms of the individual employment contracts.
(iv) Remuneration amounts relating to acting accountable officers are included in remuneration of executives (refer Note 20).
(c) Related party transactions included in the reconciliation amount:
Fran Thorn(i) 2011 $M 2010 $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
Gill Callister 2011 $M 2010 $M
The Secretary was appointed a member of the Swinburne University of Technology Council in July 2010 to which the department paid grants on normal commercial terms 0.3 
The Secretary is a Fellow of the Institute of Public Administration Australia which provides services to the department on normal commercial terms 0.1 0.1
Margaret Crawford 2011 $M 2010 $M
The Director was appointed on 4 June 2009 as a Board member of the Australian Institute of Health and Welfare to which the following payments were made on normal commercial terms. 1.2 
The Director is a member of the Australian Housing and Urban Research and Institute to which the following payments were made on normal commercial terms. 0.2 
Note:
(i) Fran Thorn was the secretary of the Department of Human Services for the period from 1 July 2009 to 11 August 2009.
Amounts relating to ministers are reported separately in the financial statements of the Department of Premier and Cabinet.
Note 20. Remuneration of executives
The number of contracted executive officers, other than ministers and accountable officers, and their total remuneration received during the reporting period is shown in the first two columns in the table below in their relevant income bands. The base remuneration of executive officers is shown in the third and fourth columns. Base remuneration is exclusive of bonus payments, long service leave payments, redundancy and retirement benefits.
Several factors have affected total remuneration payable to executive officers over the year. A number of employment contracts were completed during the year and renegotiated and a number of executive officers received bonus payments during the year.
The decrease from last year s total amounts is attributable to the machinery of government change announced on 12 August 2009 which created the Department of Health. The effective reporting date of this transfer was 1 October 2009. As such, for the financial year ended 30 June 2010, the financial statements of the Department of Human Services report these executives from 1 July 2009 to 30 September 2009, consistent with Financial Reporting Direction of the Minister for Finance 21A Responsible Person and Executive Officer Disclosures in the Financial Report.
Income band Total remuneration Base remuneration
2011 2010 2011 2010
Under $90,000(i) 13 56 15 60
$90,000 $99,999(i) 2 3 1 4
$100,000 $109,999 2  4 
$110,000 $119,999 5 2 3 3
$120,000 $129,999 1 2 2 2
$130,000 $139,999 2 3  3
$140,000 $149,999 4 5 6 11
$150,000 $159,999 7 4 19 11
$160,000 $169,999 7 15 8 5
$170,000 $179,999 12 5 6 5
$180,000 $189,999 7 6 6 4
$190,000 $199,999 9 2 7 8
$200,000 $209,999 3 9 3 1
$210,000 $219,999 3 5 3 5
$220,000 $229,999 3 3 1 1
$230,000 $239,999 4 2 2 
$240,000 $249,999 2 1 2 1
$250,000 $259,999 1 2 1 2
$260,000 $269,999   1 
$270,000 $279,999 2 1  1
$280,000 $289,999  1  
$290,000 $299,999 1   
Total numbers 90 127 90 127
Total remuneration $14471070 $15261388 $13498312 $13802370
Note:
(i) As a consequence of the machinery of government change, income bands less than $100,000 were 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
2011 2010
$ $
Victorian Auditor General s Office  audit of the financial report 346585 341800
Note 22. Contingent assets and contingent liabilities
2011 2010
$M $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. 9.1 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. 59.6 60.4
(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 2011.  16
Contingent assets
(d) There were no contingent assets for the Department of Human Services for the year ended 30 June 2011.  
Note 23. Commitments for expenditure
The following commitments have not been recognised as liabilities in the financial statements.
All commitments for expenditure are reported in nominal dollars and where applicable are increased by the relevant inflator.
2011 2010
$M $M
(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:
Not longer than 1 year 150 623.6
Longer than 1 year and not longer than 5 years 8.4 20.2
Total capital commitments 158.4 643.9
(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:
Not longer than 1 year 71.3 68.8
Longer than 1 year and not longer than 5 years 210.1 224
Longer than 5 years 124.9 190.5
Total operating lease commitments 406.3 483.2
(c) Other expenditure commitments
Commitments under contracts for operating expenditure (excluding operating lease commitments) outstanding as at the reporting date but not recognised as liabilities, payable:
Not longer than 1 year 45.6 49.7
Longer than 1 year and not longer than 5 years 8.2 7.7
Total other expenditure commitments 53.9 57.4
(d) Finance leases commitments
Commitments in relation to finance leases are payable as follows:
Not longer than 1 year 25.2 23
Longer than 1 year and not longer than 5 years 20 27.9
Longer than 5 years 0.1 0.1
Minimum lease payments 45.3 51
Less future finance charges (3.2) (4.0)
Total finance lease commitments 42.1 47
Included in the financial statements as:
Current finance lease liability 23 20.5
Non-current finance lease liability 19.1 26.6
Total finance lease liability 42.1 47
Total commitments for expenditure (inclusive of GST) 661 1231.5
Less GST recoverable from the Australian Taxation Office 37 63.6
Total commitments for expenditure (exclusive of GST) 624 1167.9
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 income 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 1 2 3 4 5 6 7 Total
2010-11 $M $M $M $M $M $M $M $M
Administered income from transactions
Commonwealth grants   2.5   0.7  3.1
Sale of goods and services 9.9 1.5      11.4
Grants and other income transfers 0.1   19.3  51.4  70.8
Other 0.5 0.4 0.1     1.1
Total administered revenues from transactions 10.6 1.9 2.6 19.4  52  86.4
Administered expenses from transactions
Employee expenses 0.1   1.6    1.7
Grants and other expense transfers    17  0.2  17.2
Other operating expenses 0.4 0.3 0.1 0.8  0.5  2.1
Payments into the Consolidated Fund 2.7 0.7 0.7   0.7  4.8
Total administered expenses from transactions 3.2 1 0.7 19.4  1.4  25.7
Net result from transactions (net operating balance) 7.4 0.8 1.8   50.6  60.7
Net gain/(loss) on non-financial assets 0.1 1.1      1.2
Other gains/(losses)from other economic flows (0.1)       (0.1)
Total other economic flows included in net result (0.1) 1.1      1
Administered net result 7.3 1.9 1.8   50.6  61.7
Output group 1 2 3 4 5 6 7 8(i) 9(i) 10(i) 11(i) 12(i) 13(i) 14(i) 15(i) Total
2009-10 $M $M $M $M $M $M $M $M $M $M $M $M $M $M $M $M
Administered income from transactions
Commonwealth grants 0.2 0.1 1.8   40.4  27.8   0.2   (2.0) 0.4 68.9
Sales of goods and services 9 0.2      61 6.1 1.5 0.2 0.1    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    0.9  50      0.2    51.2
Other 0.4 0.5 0.1 20.6    2.5    1    25.1
Total administered income from transactions 9.6 0.8 1.9 21.5  90.4  95.1 6.1 1.5 0.4 1.3  (1.3) 0.5 227.7
Administered expenses from transactions
Grants and other expense transfers    1.2      (0.2)  0.2    1.2
Other operating expenses 0.4 0.4 0.1             0.9
Payments into the consolidated fund 18.9 0.4 1.9 22  40.4  105.6 6.6 1.6 0.4 1.1   0.5 199.4
Total administered expenses from transactions 19.3 0.8 2 23.2  40.4  105.6 6.6 1.3 0.4 1.4   0.5 201.5
Total administered net result from transactions (9.7)  (0.1) (1.7)  50.0  (10.5) (0.4) 0.1  (0.1)  (1.3)  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 (1.2)  (0.1) (1.7)  50  (10.5) (0.4) 0.1  (0.1)  (1.3)  34.7
Note:
(i) As part of the machinery of government changes, these output groups were transferred to the Department of Health
Note 25. Administered assets and liabilities
Administered assets include government income earned but yet to be collected.
Administered liabilities include government expenses incurred but yet to be paid.
2011 2010
$M $M
Administered assets
Financial assets
Trust funds 0.8 0.8
Receivables 2 1.6
Loans 3.3 3.3
Total financial assets 6.1 5.7
Non-financial assets
Property, plant and equipment 0.7 
Total non-financial assets 0.7 
Total administered assets 6.8 5.7
Administered liabilities
Creditors and accruals  10.7
Amounts payable to the consolidated fund 2.6 (9.2)
Other 4.2 4.1
Total administered liabilities 6.8 5.7
Note 26. Reconciliation of net result for the period to net cash flows from operating activities
2011 2010
$M $M
Net result for the period (225.3) 665.4
Non-cash movements
(Gain)/loss on sale of non-financial assets (17.6) (3.1)
Depreciation and amortisation 196.3 200
Resources (received) / provided free of charge 0.3 (12.0)
Increase in prior year ( change in accounting policy ) (0.4) (1.0)
Increase in doubtful/bad debts expensed 5.7 0.8
Movements in assets and liabilities:
(Increase)/decrease in receivables (93.4) 272.9
(Increase)/decrease in prepayments 4.3 (4.8)
Increase/(decrease) in payables 100.6 (285.5)
Increase/(decrease) in provisions 15.1 (325.3)
(Increase)/decrease in inventories (0.1) 
Net cash flows from/(used in) operating activities (14.5) 507.5
Note 27. Ex-gratia payments
2011 2010
$ $
The department made ex-gratia payments mainly to employees 4121 7072
Note 28. Annotated income 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 2010-11 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 in 2009-10. For these programs the 2009-10 revenue amount only includes actual income for the period 1 July 2009 to 30 September 2009.
2011 2010
$M $M
User charges, or sales of goods and services
Department of Veteran Affairs hospital services(i)  36.2
Transport Accident Commission Agreement(i)  16.9
Albury Wodonga Health(i)  15.4
Community residential units accommodation charges 8 7.3
National Partnership for Home and Community Care  services for veterans(i)  1
HealthSMART(i)  0.2
8 77
Asset sales
Residential facility replacement 1.1 2.1
Proceeds from sale of corporate IT 0.1 
Proceeds from the sale of specialist vehicles  0.2
1.2 2.3
Note:
(i) Due to machinery of government changes, this program has been transferred to the Department of Health. Any 2009 10 figure represents actual income received during 1 July 2009 to 30 September 2009 when the program was still delivered by the Department of Human Services.
Commonwealth specific purpose payments
National Partnership for Home and Community Care(i)  67.7
Highly Specialised Drugs Program(i)  25
National Affordable Housing SPP 257.6 256.8
Essential Vaccines(i)  20.7
Commonwealth State/ Territories Disability Agreement(ii)  0.2
National Disability SPP 226.6 203
Sexual Assault  Public Health Outcomes Funding Agreement 1.4 
Aged care assessment services(ii)  0.2
National Partnership for Aged Care Assessment(i)  4.4
National Reform Agenda for Organ and Tissue Donation(i)  2.1
Homes for the homeless  Homelessness NP(ii) 5.5 5.5
CanNET Cancer Service Networks National Demonstration Program(i)  0.1
National Partnership for National Bowel Cancer Screening Program(i)  0.4
National Partnership for Supporting Nurses to Return to the Workforce(i)  0.7
National Partnership for OzFoodNet(i)  0.1
National radiotherapy funding(i)  0.2
Palliative care projects(i)  0.4
Nation Building  Construction 203.2 884.9
National Building  Repairs and Maintenance  49.6
National Partnership on Social Housing  49.6
Victorian Cytology Services (i)  1.2
Indigenous family violence  capital  0.1
Repatriation General Hospitals (i)  0.4
Special Education Program  1.9
Unattached Refugee Children 2.5 1.8
696.8 1577
Total Section 29 annotated income agreements 706 1656.3
Note:
(i) Due to machinery of government changes, this program has been transferred to the Department of Health. Any 2009 10 figure represents actual income received during 1 July 2009 to 30 September 2009 when the program was still delivered by the Department of Human Services.
(ii) Program was converted into a National Partnership.
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 2010 11 there were no trust accounts closed or new trust accounts opened.
2011 2010
$M $M
Controlled trusts
Intellectually handicapped children s amenities fund 0.1 0.1
Mental hospitals fund 2.1 2.1
Treasury trust 14 8
Vehicle lease trust 1.6 0.3
Total controlled trusts 17.8 10.5
Administered trusts
Public Service Commuter Club (0.6) (0.6)
Revenue suspense account 1.1 0.8
Total administered trusts 0.5 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 the trust account is 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.
2011 2010
$M $M
2009 Victorian Bushfire Appeal Trust account
Cash at bank 87.7 130.1
Total funds under management 87.7 130.1
Balance of funds brought forward 1 July 2010 130.1 238.2
Donations and other contributions  8
Interest earned 5.2 5.8
Total funds available 135.3 252
Payments to individuals and communities 47.6 121.8
Total payments 47.6 121.8
Balance carried forward 87.7 130.2
2011
$M
2011 Victorian Floods Appeal Trust account
Cash at bank 14.1
Total funds under management 14.1
Donations and other contributions 14.3
Interest earned 0.1
Total funds available 14.4
Payments to individuals and communities 0.3
Total payments 0.3
Balance carried forward 14.1

Sheet 9 (Appendices)

DHS Annual Report 2010-11 Dataset
Comprehensive operating statement for the financial year ended 30 June 2011
2010 11 actual 2010 11 published budget Variation Note
$M $M %
Net result from continuing operations
Income from transactions
Output appropriations 3153.3 3300.6 (4.5%) 1
Special appropriations 63.9 63.9 0
Interest 0.2 0.2 0.121
Sales of goods and services 22.4 15.5 0.444
Grants 26.5 5.9 3.487 2
Other income 3.5 0.4 6.806
Total income from transactions 3269.9 3386.7 (3.4%)
Expenses from transactions
Employee benefits 782.2 694.6 0.126 3
Depreciation and amortisation 34.5 40.1 (14.1%)
Interest expense 2.6 3.1 (14.4%)
Grants and other transfers 668.5 857 (22.0%) 1
Capital asset charge 50.9 50.5 0.008
Other operating expenses 1736.1 1736 0
Total expenses from transactions 3274.9 3381.4 (3.1%)
Net result from transactions (net operating balance) (5.0) 5.3 (194.7%)
Other economic flows included in net result
Net gain/(loss) on non-financial assets 0.7 (3.8) (119.6%)
Net gain/(loss) on financial instruments and statutory receivables/payables (0.1) N/A
Other gains/(losses)from other economic flows  (0.1) (100.0%)
Total other economic flows included in net result 0.7 (3.8) (118.6%)
Net result (4.3) 1.4 (396.7%)
Other economic flows  other non-owner changes in equity
Asset revaluation reserve 5.6 118.4 (95.3%) 4
Financial assets available-for-sale reserve (0.2)  N/A
Other 0.4  N/A
Total other economic flows  other non-owner changes in equity 5.8 118.4 (95.1%)
Comprehensive result 1.5 119.8 (98.7%)
1. The variance primarily reflects Commonwealth funding for Nation Building and Social Housing budgeted for in 2010 11 but received in advance in 2009 10, and additional government funding to implement specific initiatives including continuing to provide concessional rates commensurate with the rising costs of utilities, and extending the winter energy concession on electricity bills from six months to all year round.
2. The variance represents additional grant revenue received from other government departments, primarily from Department of Treasury and Finance for Community Support Fund related projects (Neighbourhood Houses, Men s Shed, and Youth Development programs), also Department of Human Services recoverable costs from other departments (primarily Department of Health) that were not included in the published budget.
3. The variance primarily relates to approved salary and other cost increases to deliver growth in existing services and implement new policy initiatives.
4. The variance primarily relates to lower than expected land and building revaluations compared to the published budget.
Balance sheet as at 30 June 2011
2010 11 actual 2010 11 published budget Variation Note
$M $M %
Assets
Financial assets
Cash and deposits 20.9 19.8 0.054
Receivables 209.3 155.2 0.349 1
Other financial assets 6 5.5 0.082
Total financial assets 236.1 180.5 0.308
Non-financial assets
Inventories 0.3 0.3 0.257
Non-financial assets classified as held for sale, including disposal group assets 3.3 1.4 1.351
Property, plant and equipment 737.2 891.7 (17.3%) 2
Intangible assets 13.1 13.3 (1.0%)
Other 8.6 12.4 (30.9%)
Total non-financial assets 762.5 919 (17.0%)
Total assets 998.6 1099.5 (9.2%)
Liabilities
Payables 133.5 71.2 0.876 1
Borrowings 42.1 48.5 (13.2%)
Provisions 196.4 199.8 (1.7%)
Total liabilities 372 319.5 0.164
Net assets 626.6 780 (19.7%)
Equity
Accumulated surplus/(deficit) 332.8 305.5 0.089
Contributed capital and reserves 293.8 474.5 (38.1%) 2
Total equity 626.6 780 (19.7%)
1. The variance primarily relates to higher than expected accrued expenses and unpaid creditors for the department s Concession to Penisoners and Beneficiaries program.
2. The variance primarily relates to lower than expected land and building revaluations compared to the published budget.
Cash flow statement for the financial year ended 30 June 2011
2010 11 actual 2010 11 published budget Variation Note
$M $M %
Cash flows from operating activities
Receipts
Receipts from government 3217.4 3365 (4.4%) 1
Receipts from other entities 28 7 2.978 2
Interest received 0.2 0.2 0.127
Dividends received 0.2  N/A
Other receipts 51 20.1 1.542
Total receipts 3296.9 3392.3 (2.8%)
Payments
Payments of grants and other transfers (668.8) (857.0) (22.0%) 1
Payments to suppliers and employees (2,436.8) (2,411.4) 0.011
Capital asset charge (50.9) (50.5) 0.008
Interest and other costs of finance paid (2.6) (3.1) (14.4%)
Total payments (3,159.2) (3,322.0) (4.9%)
Net cash flows from /(used in) operating activities 137.7 70.2 0.96
Cash flows from investing activities
Net investment (84.2) (28.1) 1.997 3
Payments for non-financial assets (50.2) (85.3) (41.1%)
Proceeds from sale of non-financial assets 11.1  N/A
Net cash flows from/(used in) investing activities ( 123.3) ( 113.4) 0.088
Cash flows from financing activities
Owner contributions by State Government 35.3 48.9 (27.7%)
Net borrowings (41.4) 1.5 (2,850.4%)
Net cash flows from/(used in) financing activities (6.0) 50.4 (112.0%)
Net increase/(decrease) in cash and deposits 8.3 7.2 0.148
Cash and deposits at the beginning of the financial year 12.6 12.6 0
Cash and deposits at the end of the financial year 20.9 19.8 0.054
1. The variance primarily reflects Commonwealth funding for Nation Building and Social Housing budgeted for in 2010 11 but received in advance in 2009 10, and additional government funding to implement specific initiatives including continuing to provide concessional rates commensurate with the rising costs of utilities, and extending the winter energy concession on electricity bills from six months to all year round.
2. The variance represents additional grant revenue received from other government departments, primarily from the Department of Treasury and Finance for Community Support Fund related projects (Neighbourhood Houses, Men s Shed, and youth development programs), also the department s recoverable costs from other departments (primarily Department of Health) that were not included in the published budget.
3. The variance primarily relates to higher than expected accrued expenses and unpaid creditors for the department s Concession to Pensioners and Beneficiaries program.
Statement of changes in equity for the financial year ended 30 June 2011
2010 11 actual 2010 11 published budget Variation
$M $M %
Accumulated funds 337.1 304.1 0.11%
Operating surplus / deficit ( 4.3) 1.4 (396.7%)
Accumulated surplus/(deficit) 332.8 305.5 0.09%
Net contributions by owners ( 148.2) ( 614.0) (75.9%)
Contributions by owners ( 148.2) ( 614.0) (75.9%)
Physical asset revaluation reserve 440.1 557.4 (21.1%)
Physical asset revaluation reserve 440.1 557.4 (21.1%)
Financial assets available-for-sale reserve 0.5  N/A
Other 1.4 531.1 (99.7%)
Financial assets available for sale reserve 1.9 531.1 (99.6%)
Changes in equity 626.6 780 (19.7%)
Administered items statement for the financial year ended 30 June 2011
2010 11 actual 2010 11 published budget Variation Note
$M $M %
Administered income
Sales of goods and services 11.4 9.4 0.22
Grants 73.9 51 0.45 1
Other income 1.1 0.8 0.304
Total administered income 86.4 61.2 0.413
Administered expenses
Employee benefits 1.7  N/A 1
Grants and other transfers 16.7  N/A 1
Payments into the consolidated fund 4.8 14.7 (67.5%)
Expenses on behalf of the State 2.6 0.8 2.17 1
Total administered expenses 25.7 15.5 0.662
Income less expenses 60.7 45.7 0.329
Other economic flows included in net result