Australian Public Service Commission
Notes to and forming part of the financial statements

for the year ended 30 June 2005

Note 21: Reporting of outcomes

21a Net Cost of Outcome Delivery

	Outcome 1
	2005 $’000	2004 $’000
Total expenses	31,816	30,082
Costs recovered from provision of goods and services to the non-government sector
Total costs recovered	1,180	1,237
Other external revenues
Revenue from disposal of assets	19	20
Goods and services revenue from related entities	14,205	11,090
*Total other external revenues*	14,224	11,110
Net cost / (contribution) of outcome	16,412	17,735

Outcome 1 is described in Note 1.1. Net costs shown include intra-government costs that are eliminated in calculating the actual Budget outcome.

21b Major Classes of Departmental Revenues and Expenses by Output Groups and Outputs

Table A – Output Groups 1 and 2

	Output Group 1								Output Group 2
	Output 1.1		Output 1.2		Output 1.3		Group Total		Output 2.1		Group Total
	2005 $’000	2004 $’000	2005 $’000	2004 $’000	2005 $’000	2004 $’000	2005 $’000	2004 $’000	2005 $’000	2004 $’000	2005 $’000	2004 $’000
Expenses
Employees	232	291	4,173	3,450	249	57	4,654	3,798	5,277	4,864	5,277	4,864
Suppliers	78	130	1,960	1,793	82	34	2,120	1,957	9,035	8,843	9,035	8,843
Depreciation and amortisation	11	13	269	219	12	2	292	234	410	309	410	309
Total expenses	321	434	6,402	5,462	343	93	7,066	5,989	14,722	14,016	14,722	14,016
Funded by:
Revenues from government	316	406	3,355	3,501	338	125	4,009	4,032	4,416	4,109	4,416	4,109
Sale of goods and services	2	2	3,965	3,179	2	1	3,969	3,182	10,484	8,505	10,484	8,505
Total revenues	318	408	7,320	6,680	340	126	7,978	7,214	14,900	12,614	14,900	12,614

TABLE B– Output Groups 3 and 4

	Output Group 3								Output Group 4
	Output 3.1		Output 3.2		Output 3.3		Group Total		Output 4.1		Output 4.2		Group Total
	2005 $’000	2004 $’000	2005 $’000	2004 $’000	2005 $’000	2004 $’000	2005 $’000	2004 $’000	2005 $’000	2004 $’000	2005 $’000	2004 $’000	2005 $’000	2004 $’000
Expenses
Employees	39	60	2,649	2,620	47	-	2,735	2,680	109	42	1,475	1,589	1,584	1,631
Suppliers	10	19	1,869	1,628	13	1	1,892	1,648	38	17	633	761	671	778
Depreciation and amortisation	2	3	180	164	3	-	185	167	5	2	109	114	114	116
Total expenses	51	82	4,698	4,412	63	1	4,812	4,495	152	61	2,217	2,464	2,369	2,525
Funded by:
Revenues from government	50	82	3,744	3,232	45	-	3,839	3,314	147	63	2,246	2,412	2,393	2,475
Sale of goods and services	-	-	921	636	1	-	922	636	1	3	12	10	13	13
Total revenues	50	82	4,665	3,868	46	-	4,761	3,950	148	66	2,258	2,422	2,406	2,488

TABLE C – Output Group 5

	Output Group 5				Outcome 1
	Output 5.1		Group Total		Total
	2005	2004	2005	2004	2005	2004
	$’000	$’000	$’000	$’000	$’000	$’000
Expenses
Employees	1,939	2,088	1,939	2,088	16,189	15,061
Suppliers	781	862	781	862	14,499	14,088
Depreciation and amortisation	127	107	127	107	1,128	933
Total expenses	2,847	3,057	2,847	3,057	31,816	30,082
Funded by:
Revenues from government	2,538	2,576	2,538	2,576	17,195	16,506
Sale of goods and services	16	11	16	11	15,404	12,347
Total revenues	2,554	2,587	2,554	2,587	32,599	28,853

Outcome 1 is described in Note 1.1. Net costs shown include intra-government costs that are eliminated in calculating the actual Budget outcome. Refer to Resources for the Outcome Table in Appendix A of this Annual Report.

The Commission derives its Output revenue and expense amounts via a two-step allocation process. Firstly amounts for direct output components are identified and attributed to outputs. Secondly the whole of Commission components, including property operating expenses, staff on-costs, information technology and communications, payroll processing, security vetting, office services and equipment maintenance, is distributed to the Outputs on a per capita basis.

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Australian Public Service Commission Notes to and forming part of the financial statements