Notes to and forming part of the financial statements for the year ended 30 June 2009

Note 19. Reporting of outcomes

19a Net Cost of Outcome Delivery

	Outcome 1
	2009 $’000	2008 $’000
Total expenses	41,738	40,134
Costs recovered from provision of goods and services to the non-government sector
Total costs recovered	1,541	1,363
Other external income
Gains from sale of assets	-	-
Resources received free of charge	39	37
Goods and services revenue from related entities	17,824	18,027
Total other external income	17,863	18,064
Net cost / (contribution) of outcome	22,334	20,707

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 income 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
	2009 $’000	2008 $’000	2009 $’000	2008 $’000	2009 $’000	2008 $’000	2009 $’000	2008 $’000	2009 $’000	2008 $’000
Expenses
Employee benefits	2,297	1,682	3,467	3,682	1,737	1,809	2,565	2,388	10,066	9,561
Suppliers and finance costs	796	647	1,318	1,558	1,113	702	840	899	4,067	3,806
Depreciation and amortisation	106	75	339	312	66	55	133	123	644	565
Total expenses	3,199	2,404	5,124	5,552	2,916	2,566	3,538	3,410	14,777	13,932
Funded by:
Revenues from government	2,944	2,254	2,367	2,537	831	739	2,779	2,876	8,921	8,406
Sale of goods and services and gains	9	8	3,689	4,246	2,215	1,739	7	7	5,920	6,000
Total income	2,953	2,262	6,056	6,783	3,046	2,478	2,786	2,883	14,841	14,406

Table B – Output Group 2

	Output group 2
	Output 2.1		Output 2.2		Output 2.3		Group total
	2009 $’000	2008 $’000	2009 $’000	2008 $’000	2009 $’000	2008 $’000	2009 $’000	2008 $’000
Expenses
Employee benefits	3,182	1,407	3,687	4,569	584	472	7,453	6,448
Suppliers and finance costs	4,559	3,723	2,894	4,123	2,072	1,331	9,525	9,177
Depreciation and amortisation	312	256	294	362	33	24	639	642
Total expenses	8,053	5,386	6,875	9,054	2,689	1,827	17,617	16,267
Funded by:
Revenues from government	1,942	802	2,260	3,002	335	247	4,537	4,051
Sale of goods and services and gains	5,808	4,225	4,509	6,771	2,397	1,211	12,714	12,207
Total income	7,750	5,027	6,769	9,773	2,732	1,458	17,251	16,258

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
	2009 $’000	2008 $’000	2009 $’000	2008 $’000	2009 $’000	2008 $’000	2009 $’000	2008 $’000	2009 $’000	2008 $’000	2009 $’000	2008 $’000
Expenses
Employee benefits	2,209	2,179	1,305	1,234	1,002	983	894	867	5,410	5,263	22,929	21,272
Suppliers and finance costs	1,884	2,389	718	873	390	467	506	672	3,498	4,401	17,090	17,384
Depreciation and amortisation	119	108	70	76	55	47	42	40	286	271	1,569	1,478
Total expenses	4,212	4,676	2,093	2,183	1,447	1,497	1,442	1,579	9,194	9,935	41,588	40,134
Funded by:
Revenues from government	4,366	4,385	1,613	1,183	1,371	1,419	1,324	1,360	8,674	8,347	22,132	20,804
Sale of goods and services and gains	163	501	539	554	3	3	65	162	770	1,220	19,404	19,427
Total income	4,529	4,886	2,152	1,737	1,374	1,422	1,389	1,522	9,444	9,567	41,536	40,231

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

The Commission derives its Output income 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 and office services, staff on-costs, information technology and communications, payroll processing and equipment maintenance, are distributed to the Outputs on a per capita basis.

19c Major classes of Departmental assets and liabilities by outcome

As the Commission only has one outcome, major classes of departmental assets and liabilities for Outcome 1 are as per the balance sheet.

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