2006-2007 Annual Report - Disability Services Commission

4.1 Financial Statements
(8) Other Revenues (Increase $3.225m)
Reflects workers compensation premium adjustment for previous years, higher than expected recoups from compensable
clients and returns of grants provided to Service Providers in prior years.
(9) Service Appropriation (Increase $1.001m)
Increase represents funding for: $000
Depreciation – Accrual appropriation 642
Leave Liability – Accrual appropriation 340
DG Salary increase 19
1,001
(10) Resources received free of charge (Decrease $0.252m)
Decrease mainly reflects component of Community Aids and Equipment Program transferred to Department of Health.
(ii) Significant variations between actual revenues and expenditures for the financial year and revenues and
expenditures for the immediately preceding financial year
Details and reasons for significant variations between actual results with the corresponding items of the preceding year are
detailed below. Significant variations are considered to be those greater than 10% or $500,000.
2007 2006 Variance
_______$000 $000 $000
Employee benefits expenses (1) 98,783 95,921 2,862
Supplies and services (2) 21,456 16,120 5,336
Depreciation and amortisation expense (3) 3,121 2,544 577
Expenditure on services provided by funded agencies (4) 182,426 163,597 18,829
Capital user charge (5) 2,037 1,122 915
Loss on disposal of non-current assets (6) 192 14 178
Commonwealth grants and contributions (7) 50,578 48,605 1,973
Other Revenues (8) 5,297 3,862 1,435
Service Appropriation (9) 274,113 244,594 29,519
Resources received free of charge (10) 509 753 (244)
(1) Employee Benefits Expense (Increase $2.862m)
Increase reflects wage increases.
(2) Supplies & Services (Increase $5.336m)
Increase represents contractors engaged to fill vacancies for positions that are to be transferred to the Office of Shared
Services, IT software applications development and one-off projects.
(3) Depreciation and amortisation expense (Increase $0.577m)
Increase reflects the revaluation of DSC buildings, and expenditure under the DSC’s capital works program.
(4) Expenditure on services provided by funded agencies (Increase $18.829m)
Reflects State and Commonwealth (CSTDA) growth/indexation.
(5) Capital user charge (Increase $0.915m)
Increase reflects revaluation of land and buildings.
(6) Loss on disposal of non-current assets (Increase $0.178m)
Assets disposed of during the year.
(7) Commonwealth Grants and Contributions (Increase $1.973m)
Increase represents funding for: $000
Base Growth 491
Indexation 837
Respite for Older Carers 345
Young People in Residential Aged Care 397
Other (97)
1,973
104 Disability Services Commission Annual Report 2006–2007