Note 28: Reporting of Outcomes

The Department uses an Activity Based Costing System to determine the attribution of its shared items.  This system was based on an Output Pricing Review conducted in 1999-2000.  The basis of attribution in the table below is consistent with the basis used for the 2009-10 Budget.

Note 28A: Net Cost of Outcome Delivery

	Outcome 1		Outcome 2		Outcome 3		Outcome 4		Total
	2010 $'000	2009 $'000	2010 $'000	2009 $'000	2010 $'000	2009 $'000	2010 $'000	2009 $'000	2010 $'000	2009 $'000
Expenses
Administered	345,399	315,335	962	1,072	-	66,386	-	-	346,362	382,793
Departmental	489,828	581,749	249,160	173,638	175,431	57,906	-	65,163	914,419	878,456
Total	835,227	897,084	250,122	174,710	175,431	124,292	-	65,163	1,260,781	1,261,249
Income from non-government sector
Administered
Activities subject to cost recovery	528	479	330,957	290,218	-	-	-	-	331,485	290,697
Other	-	-	-	-	-	-	-	-	-	-
Total administered	528	479	330,957	290,218	-	-	-	-	331,485	290,697
Departmental
Activities subject to cost recovery	2,806	3,951	-	-	6,704	60	-	7,314	9,510	11,325
Other	-	-	-	-			-		-	-
Total departmental	2,806	3,951	-	-	6,704	60	-	7,314	9,510	11,325
Total	3,334	4,430	330,957	290,218	6,704	60	-	7,314	340,995	302,022
Other own-source income
Administered	47,945	43,583	1	32	-	1,025	-	-	47,946	44,640
Departmental	66,701	62,375	-	-	32,837	949	-	43,975	99,539	107,299
Total	114,646	105,958	1	32	32,837	1,974	-	43,975	147,484	151,939
Net cost/(contribution) of outcome delivery	717,247	786,696	(80,835)	(115,540)	135,890	122,258	-	13,874	772,302	807,288

* Payments to CAC Act bodies are not related to outcomes. They are included here so the total can agree to the resourcing table.

**This table includes income from activities subject to competitive neutrality. The following competitive neutrality payments were made in relation to those activities:

Note 28B: Major Classes of Departmental Expense Income, Assets and Liabilities by Outcome

	Outcome 1		Outcome 2		Outcome 3		Outcome 4		Total
	2010 $'000	2009 $'000	2010 $'000	2009 $'000	2010 $'000	2009 $'000	2010 $'000	2009 $'000	2010 $'000	2009 $'000
Departmental Expenses:
Employees	223,850	268,639	113,865	80,182	52,494	26,740	-	2,731	390,209	378,292
Suppliers	224,156	262,355	114,021	78,307	92,580	26,114	-	41,642	430,757	408,418
Depreciation and amortisation	36,841	44,083	18,740	13,158	29,371	4,388	-	19,838	84,952	81,467
Other expenses	4,981	6,672	2,533	1,991	987	664	-	952	8,501	10,279
Total	489,828	581,749	249,159	173,638	175,432	57,906	-	65,163	914,419	878,456
Departmental Income:
Revenues from government	516,868	623,560	262,915	186,118	115,191	62,068	-	-	894,974	871,746
Sales of goods and services	60,970	61,764	-	-	40,095	941	-	52,124	101,065	114,829
Other non-taxation revenues	8,538	5,020	-	-	(555)	76	-	(836)	7,983	4,260
Total	586,376	690,344	262,915	186,118	154,731	63,085	-	51,288	1,004,022	990,835
Departmental Assets
Cash	26,760	28,376	13,612	8,470	8,183	2,824	-	1,112	48,555	40,782
Receivables	252,951	247,198	128,668	73,783	357,184	24,606	-	271,130	738,803	616,717
Accrued Revenue	2,978	4,770	1,515	1,424	1,282	475	-	622	5,775	7,290
Land and buildings	127,328	167,245	64,767	49,919	1,668,388	16,647	-	1,717,243	1,860,483	1,951,053
Infrastructure, plant and equipment	80,237	89,865	44,648	28,712	17,883	8,945	-	233	142,766	127,755
Assets held for sale	-	-	-	-	500	-	-	-	500	-
Intangibles	11,317	5,232	7,308	4,212	2,522	521	-	-	21,147	9,965
Inventories	94	(729)	34,571	32,291	21	(73)	-	-	34,686	31,489
Other non-financial assets	10,667	14,762	5,426	4,406	11,465	1,469	-	3,745	27,558	24,382
Total	512,332	556,717	300,515	203,215	2,067,428	55,415	-	1,994,085	2,880,275	2,809,433
Departmental Liabilities
Suppliers	42,863	69,532	21,803	20,754	18,454	6,921	-	(11,234)	83,120	85,973
Other payables	11,561	13,347	5,881	3,984	9,740	1,329	-	(7,095)	27,182	11,564
Leases	-	463	-	138	-	46	-	-	-	648
Other interest bearing liabilities	-	-	-	-	-	-		-	-	-
Employees	67,223	88,523	34,194	26,422	16,321	8,811	-	(1,301)	117,738	122,456
Other provisions	13,849	13,982	7,044	4,173	3,086	1,392	-	-	23,979	19,547
Total	135,496	185,847	68,922	55,471	47,601	18,499	-	(19,630)	252,020	240,188

Outcomes 1, 2 and 3 are described in Note 1.1. Net costs shown include intra-government costs that were eliminated in calculating the actual Budget outcome.

Note 28C: Major Classes of Administered Expense Income, Assets and Liabilities by Outcome

	Outcome 1		Outcome 2		Outcome 3		Total
	2010 $'000	2009 $'000	2010 $'000	2009 $'000	2010 $'000	2009 $'000	2010 $'000	2009 $'000
Administered expenses
Grants and contributions	264,680	290,130	12	48	-	4,722	264,692	294,900
Employee Expenses	6,593	5,337	-	-	-	757	6,593	6,094
Suppliers	54,595	625	-	102	-	60,907	54,595	61,634
Net write-down and impairment of assets	9,652	-	228	351	-	-	9,880	351
Net foreign exchange losses	-	8,172	-	-	-	-	-	8,172
Interest	7,006	6,949	-	-	-	-	7,006	6,949
Other	2,875	4,122	721	571	-	-	3,596	4,693
Total	345,401	315,335	961	1,072	-	66,386	346,363	382,793
Administered income
Sale of goods and services	528	479	330,957	290,218	-	-	331,485	290,697
Net foreign exchange gains	3,771	-	-	-	-	-	3,771	-
Interest	6,037	7,518	-	-	-	-	6,037	7,518
Dividends	16,802	9,866	-	-	-	-	16,802	9,866
Other non-taxation revenues	25,104	26,199	1	32	-	1,025	25,105	27,256
Total	52,242	44,062	330,958	290,250	-	1,025	383,200	335,337
Administered assets
Cash	11,376	5,233	-	-	-	-	11,376	5,233
Receivables	2,683	12,418	2,129	2,638	-	2,815	4,812	17,871
Investments	407,606	376,700	-	-	-	-	407,606	376,700
Prepayments	1,607	2,080	-	-	-	1,569	1,607	3,649
Total	423,272	396,431	2,129	2,638	-	4,384	425,401	403,453
Administered liabilities
Suppliers	12,540	647	19	44	-	3,270	12,559	3,961
Other	85,140	87,215	9,160	9,481	-	1,485	94,300	98,182
Total	97,680	87,862	9,179	9,525	-	4,755	106,859	102,143