Financial statements

Note 19. Reporting of outcomes

19a Net Cost of Outcome Delivery
	Outcome 1
	2006 $’000	2005 $’000
*Total expense*	37,041	31,711
Costs recovered from provision of goods and services to the non-government sector
*Total costs recovered*	1,086	1,180
Other external income
Gains from sale of assets	2	3
Resources received free of charge	39	38
Goods and services revenue from related entities	18,975	14,167
*Total other external income*	19,016	14,208
*Net cost / (contribution) of outcome*	16,939	16,323

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

19b Major Classes of Departmental Revenues and Expenses by Output Groups and Outputs
Table A – Output Group 1
	Output Group 1
	Output 1.1		Output 1.2		Output 1.3		Output 1.4		Group Total
	2006 $’000	2005 $’000	2006 $’000	2005 $’000	2006 $’000	2005 $’000	2006 $’000	2005 $’000	2006 $’000	2005 $’000
Expenses
Employees	1,667	1,292	2,582	2,383	1,170	979	2,352	1,939	7,771	6,593
Suppliers	692	472	1,414	1,165	684	483	1,033	781	3,823	2,901
Depreciation and amortisation	70	61	181	170	38	34	136	115	425	380
*Total expenses*	2,429	1,825	4,177	3,718	1,892	1,496	3,521	2,835	12,019	9,874
Funded by:
Revenues from government	2,608	1,893	1,482	1,603	654	513	3,046	2,538	7,790	6,547
Sale of goods and services	30	50	3,667	2,909	1,250	1,010	44	16	4,991	3,985
*Total income*	2,638	1,943	5,149	4,512	1,904	1,523	3,090	2,554	12,781	10,532

Table B – Output Group 2
	Output Group 2
	Output 2.1		Output 2.2		Output 2.3		Group Total
	2006 $’000	2005 $’000	2006 $’000	2005 $’000	2006 $’000	2005 $’000	2006 $’000	2005 $’000
Expenses
Employees	1,278	721	3,500	4,016	355	453	5,133	5,190
Suppliers	2,341	407	8,131	7,940	1,455	776	11,927	9,123
Depreciation and amortisation	183	82	223	257	77	32	483	371
*Total expense*	3,802	1,210	11,854	12,213	1,887	1,261	17,543	14,684
Funded by:
Revenues from government	1,163	821	2,231	3,404	315	191	3,709	4,416
Sale of goods and services	2,269	112	10,142	9,267	1,656	1,089	14,067	10,468
*Total income*	3,432	933	12,373	12,671	1,971	1,280	17,776	14,884

Table C – Output Group 3 and Outcome 1 Total
	Output Group 3										Outcome 1
	Output 3.1		Output 3.2		Output 3.3		Output 3.4		Group Total		Total
	2006 $’000	2005 $’000	2006 $’000	2005 $’000	2006 $’000	2005 $’000	2006 $’000	2005 $’000	2006 $’000	2005 $’000	2006 $’000	2005 $’000
Expenses
Employees	1,359	928	918	1,807	755	764	1,067	820	4,099	4,319	17,003	16,102
Suppliers	1,430	698	799	1,194	411	300	554	371	3,194	2,563	18,944	14,587
Depreciation and amortisation	58	63	47	105	32	68	49	35	186	271	1,094	1,022
*Total expenses*	2,847	1,689	1,764	3,106	1,198	1,132	1,670	1,226	7,479	7,153	37,041	31,711
Funded by:
Revenues from government	2,240	1,576	1,535	2,263	1,177	1,177	1,622	1,216	6,574	6,232	18,073	17,195
Sale of goods and services	366	57	578	865	16	7	84	6	1,044	935	20,102	15,388
*Total income*	2,606	1,633	2,113	3,128	1,193	1,184	1,706	1,222	7,618	7,167	38,175	32,583

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.

The Commission moved from a 5 output group structure in 2004-05 to a 3 output group structure in 2005-06. Details of this change in output structure can be found in Section 3.1 of the Commission’s 2005-06 Portfolio Budget Statements. Comparatives for 2004-05 have been directly allocated to the relevant 2005-06 output.