Disability Services Commission Annual Report

4.1 Financial Statements
28. Contingent liabilities and contingent assets
The Disability Services Commission has neither contingent liabilities nor assets.
Contaminated sites
Under the Contaminated Sites Act 2003, the Commission is required to report known and suspected contaminated sites to the
Department of Environment and Conservation (DEC). In accordance with the Act, DEC classifies these sites on the basis of the
risk to human health, the environment and environmental values. The Commission has no sites that are classified as
contaminated sites.
29. Events occurring after the balance sheet
The Commission is not aware of any events occurring after the balance sheet date that have significant financial effect on the
financial statements.
30. Explanatory statement
(i) Significant variations between estimated and actual result for 2008
Details and reasons for significant variations between estimates and actual results are detailed below. Significant variations are
considered to be those greater than 10% or $500,000.
2008 2008
Actual Estimates Variance
________$’000 $’000 $’000
Employee benefits expenses (1) 106,142 103,544 2,598
Supplies and services (2) 18,710 20,490 (1,780)
Expenditure on services provided by funded agencies (3) 212,985 198,785 14,200
Individual Funding & Other Grants (4) 12,899 16,172 (3,273)
Other expenses (5) 2,222 2,558 (336)
Commonwealth grants and contributions (6) 52,474 51,485 989
Other Revenues (7) 5,060 2,072 2,988
Service Appropriation (8) 304,349 293,740 10,609
Resources received free of charge (9) 621 753 (132)
(1) Employee benefits expenses (Increase $2.598m)
Increase reflects wage increases.
(2) Supplies and Services (Decrease $1.780m)
Decrease reflects payments no longer made to WA Country Health for therapy services provided to DSC clients.
(3) Expenditure on services provided by funded agencies (Increase $14.200m)
Variance mainly reflects Non-Government Human Services Sector indexation.
(4) Individual Funding and Other Grants (Decrease $3.273m)
Decrease mainly reflects transfer of Supported Accommodation Services to non-Government agencies.
(5) Other expenses (Decrease $0.336m)
Reflects reduction in workers compensation premium.
(6) Commonwealth grants and contributions (Increase $0.989m)
Increase reflects interim funding arrangement for CSTDA4.
(7) Other Revenues (Increase $2.988m)
Reflects workers compensation premium adjustment for previous years and returns of grants provided to Service Providers in
prior years.
74 Disability Services Commission Annual Report 2007–2008