Comcare - Australian Government
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Note 18: Reporting of Outcomes

18A   Net Cost of Outcome Delivery
Comcare uses a cost allocation methodology to determine the attribution of shared items. This system is principally based on claims statistics, resource usage statistics and internal business trends.

  Outcome 1 Outcome 2 Outcome 3 Total
2011
$’000
2010
$’000
2011

$’000
2010
$’000
2011
$’000
2010
$’000
2011
$’000
2010
$’000
Expenses 26,513 20,396 518,819 382,492 6,506 (25,559) 551,838 377,329
    
Income from non-government sector    
Activities subject to cost recovery 11,152 17,116 176,659 181,496 - - 187,811 198,612
Total non-government 11,152 17,116 176,659 181,496 - - 187,811 198,612
Other own-source income                
Premiums - - 50,287 36,360 - - 50,287 36,360
Licence fees 8,297 8,924 4,900 3,066 - - 13,197 11,990
Provision of goods - 2 - - - - - 2
Rendering of services 652 603 1,129 - 12 - 1,793 603
Interest on deposits 657 511 18,896 15,058 - - 19,553 15,569
Gains - - - 476 - - - 476
Other revenue 976 812 223 131 59 138 1,259 1,081
Total other own-source income 10,582 10,852 75,435 55,091 72 138 86,089 66,081
Net cost/(contribution) of outcome delivery 4,780 (7,572) 266,725 145,905 6,434 (25,697) 277,939 112,636

Comcare’s outcomes are described at Note 1.1.

The net costs shown include intra-government costs that would be eliminated in calculating the actual budget outcome.

18B Major classes of Expenses, Income, Assets and Liabilities by Outcome

  Outcome 1 Outcome 2 Outcome 3 Not attributed* Total
  2011
$’000
2010
$’000
2011
$’000
2010
$’000
2011
$’000
2010
$’000
2011
$’000
2010
$’000
2011
$’000
2010
$’000
Expenses:     
Employee benefits 18,262 14,336 38,379 33,735 1,475 1,108 - - 58,116 49,179
Supplier expenses 7,226 5,190 17,673 16,651 2,660 4,009 - - 27,558 25,850
Depreciation and amortisation 992 853 3,576 2,437 44 23 - - 4,611 3,313
Finance costs 15 17 51 39 -2 1 - - 73 57
Workers’ compensation claims expense - - 459,102 329,631 - - - - 459,102 329,631
Common law asbestos related disease claims expense - - - - 2,324 (30,700) - - 2,324 (30,700)
Other expenses 19 - 39 - 1 - - - 55 -
Total 26,513 20,396 518,819 382,493 6,506 (25,559) - - 551,838 377,329
Income:     
Income from Government 4,055 293 269,554 145,472 7,533 (25,542)     281,142 120,223
Sale of goods and rendering of services 11,723 17,222 6,601 4,745 12 (2) - - 18,336 21,966
Fees and fines 8,378 8,980 4,944 3,822 - - - - 13,322 12,801
Workers’ compensation premiums - - 221,429 212,801 - - - - 221,429 212,801
Interest 657 511 18,896 15,058 - - - - 19,553 15,569
Gains - - - 476 - - - - - 476
Other 976 812 223 131 59 138 - - 1,259 1,081
Total 25,789 27,818 521,647 382,505 7,605 (25,406) - - 555,041 384,917
      
Assets:      
Cash and cash equivalents - - 203,399 198,102 7,604 1,020 - - 211,003 199,122
Trade and other receivables - - 2,263,415 2,063,557 29,800 27,150 - - 2,293,215 2,090,707
Other - - - - - - 5,051 2,713 5,051 2,713
Property, plant and equipment - - - - - - 9,178 11,154 9,178 11,154
Intangibles - - - - - - 2,918 3,116 2,918 3,116
Other non-financial assets - - - - - - 1,075 898 1,075 898
Total - - 2,466,814 2,261,659 37,404 28,170 18,222 17,881 2,522,440 2,307,710
Liabilities:                    
Suppliers - - - - - - 3,457 2,521 3,457 2,521
Workers’ compensation claims payable - - - - - - 3,474 3,975 3,474 3,975
Other payables - - - - - - 7,592 3,786 7,592 3,786
Employee provisions - - - - - - 13,062 8,322 13,062 8,322
Other provisions - - 1,889,400 1,676,200 595,100 605,860 - - 2,484,500 2,282,060
Other - - - - - - 1,660 1,540 1,660 1,540
Total - - 1,889,400 1,676,200 595,100 605,860 29,245 20,144 2,513,745 2,302,204

*Assets and liabilities that can not be reliably attributed to outcomes.

Comcare’s outcomes are described at Note 1.1. The net costs shown include intra-government costs that would be eliminated in calculating the actual budget outcome.