AMBULANCE VICTORIA 2010-2011 ANNUAL REPORT

Ambulance Victoria 

2010-2011 annual report

Our Aims 

Ambulance Victoria aims to improve the health of 

the community by providing high quality pre-hospital 

care and medical transport. 

We provide emergency medical response to more 

than 5.5 million people in an area of more than 

227,000 square kilometres. 

As part of our charter we: 

• respond rapidly to requests for help in a medical 

emergency 

• provide specialised medical skills to maintain life 

and reduce injuries in emergency situations and 

while transporting patients 

• provide specialised transport facilities to move 

people requiring emergency medical treatment 

• provide services for which specialised medical or 

transport skills are necessary 

• foster public education in first aid. 

AV was created on 1 July 2008 following the merger 

of the Metropolitan Ambulance Service, Rural 

Ambulance Victoria and the Alexandra District 

Ambulance Service. The AV website at www. 

ambulance.vic.gov.au contains information about AV 

and is regularly updated with the latest in statistics, 

developments and media releases. AV also produces 

a range of brochures and publications, which are 

available on request. 

2010 - 2011 Annual Report AMBULANCE VICTORIA 3

Chief Executive Officer Report 

As we complete the third year 

of Ambulance Victoria’s (AV) 

existence, it is an opportunity 

to reflect on the significant 

reforms and achievements 

of the service and look to the 

coming year ahead. 

The organisation was created on 1 July 2008, following 

the merger of the State’s three existing ambulance 

services. This merger required the amalgamation of 

different systems, such as payroll, rosters, financial and 

human resources, and the development and application 

of a new strategic plan and the various governance 

arrangements and processes to enable AV to operate 

as a legal entity and ensure business continuity. 

At the same time, we introduced new resources, 

continued the development of world-leading 

clinical research, introduced new life-saving 

techniques and improved patient outcomes – all 

in an environment of limited financial resources 

and increasing patient demand. 

In 2010–2011, we continued to build a modernised, 

single state approach by carrying out major reforms 

to enhance our capability, which will allow us to better 

treat our patients and manage our people in the years 

to come. 

A key example during the year was the consolidation 

of our rural communication centres which, at the 

time of the merger, operated discretely from five 

regional centres. We have now successfully switched 

off emergency call-taking and dispatch at four of the 

communication centres and transferred the work to 

a centralised, state-of-the-art call centre in Ballarat, 

run by the Emergency Services Telecommunications 

Authority (ESTA). The fifth and final centre transfers in 

August 2011. 

This complex reform was achieved on schedule, with 

no adverse incidents and now ensures that emergency 

callers in the rural regions receive a fast and consistent 

response when they call 000 as part of a proven and 

auditable statewide service. Those involved in the 

project, and the AV staff at the call centres, deserve 

special mention for their professionalism and hard 

work over this period. 

The new Ballarat call centre will also handle nonemergency 

calls and dispatches in rural regions, 

typically the transfer of stable patients between 

hospitals and/or nursing homes. This is part of a wider 

reform of non-emergency transport in rural regions 

which, in the past year, has led to the more effective 

and efficient use of resources allowing us to increase 

services to rural hospitals by 10 per cent without 

increase to budget. 

Other key achievements during the year include the 

refurbishment of several branches, establishment 

of five regional and three metro radio tower sites, 

development of the statewide RAVnet portable radio 

network, upgrade of Mobile Data Network (MDN), 

implementation of electronic Ambulance Arrivals 

Board at three hospitals, completion of single statewide 

MatMan fleet management system, CHRIS21 payroll 

and Human Resources systems, and the replacement 

of branch computers and printers across the state. 

Our primary focus, however, remains on our patients 

and their medical outcomes. Focusing on what 

happens from the patient’s perspective clarifies the 

challenges we face as an organisation and drives 

all of our decisions. The implementation of those 

business and information systems provides a solid 

platform to facilitate and support AV’s activities and 

strategic initiatives, in order that we can maintain 

focus on our core responsibilities of patient response 

and clinical care. 

I’m delighted to report that, during the year, we 

continued to exceed our targets in key patient 

indicator clinical outcomes. One example is the 

outstanding, world-class results for those people in 

cardiac arrest (clinically deceased), wherein more 

than one-in-four people without a heartbeat (in VF/ 

VT arrest) were resuscitated by paramedics and 

survived to be discharged alive from hospital. These 

results are due to the extensive community, first 

responder and public access defibrillator programs, 

in combination with the skill of our highly trained 

Advanced Life Support (ALS) and Mobile Intensive 

Care Ambulance (MICA) paramedics. 

4 

AMBULANCE VICTORIA 

2010 - 2011 Annual Report

We also increased the accessibility to our highly trained 

MICA paramedics with the deployment of 13 extra 

single responder units (SRUs) in the metropolitan 

region, and five additional MICA SRUs in regional 

centres, providing speed, flexibility and the highest level 

of triage and care to more Victorians. 

We continued to increase the number of ALS 

paramedics in our five rural regions, as part of a 

strategy to improve our response in rural communities, 

improve roster design, decrease overtime and tackle 

the long-standing challenge of paramedic fatigue. The 

need for more paramedics in the rural regions was an 

issue identified at the beginning of the 2008 merger, 

and continues to be a key focus for AV. 

In April 2011, we began carrying blood product on our 

helicopters to administer to patients in need of urgent 

transfusion. This initiative is the first in the world, 

whereby paramedics in a primary response helicopter 

carry their own blood supplies, and provide immediate 

intervention that will increase patient survival. 

Our clinical research continued to attract significant 

attention, including publication of world-first research 

that showed that in patients with severe traumatic 

brain injury, rapid sequence intubation by paramedics 

led to significantly better outcomes than waiting for the 

patient to have this intervention at hospital. Patients 

enrolled in this trial showed a 13 per cent improvement 

in returning to non-supported living, when compared to 

those that did not receive this treatment at the scene. 

Our broad research program included the initiation of 

projects known as Rinse and Polar, which involve the 

rapid reduction of the body temperature of patients 

in cardiac arrest (Rinse) and patients with severe 

traumatic brain injury (Polar). In collaboration with 

hospitals and the Transport Accident Commission, the 

outcome of the trials will be used to determine what is 

ultimately best for AV patients. 

The AV Medical Advisory Committee (MAC), 

comprised of leading consultant doctors from the key 

medical disciplines, in conjunction with our strong 

relationship with the medical community in Victoria, 

provide expert clinical oversight of AV and promote 

these world-leading medical trials to the benefit of 

our patients. Their involvement is greatly respected 

and appreciated by AV. 

For the year, our response time performance did 

not meet our targets. This is an ongoing challenge. 

However, we continue to search, with our health 

services partners, for areas where improvements may 

be possible. Indeed, some of the challenges faced 

by AV were identified by the Auditor-General in a 

comprehensive report tabled in State Parliament on 6 

October 2010, including funding issues, staff rostering 

levels and the time it takes to hand over patients at 

hospital emergency departments. 

Pleasingly, the report acknowledged the quality of our 

clinical performance, and identified that our response 

times still compared favourably with other states. 

It is extremely rewarding to confirm the high public 

esteem for our paramedics and their professional 

caring delivery of our services, which are highly 

valued by the community. 

As this annual report highlights, the organisation-wide 

aim is delivering significant improvements to patients, 

while our commitment to financial responsibility 

is evidenced in the achievement of budget targets 

(reflected in the end-of-year operating surplus of 

$1.598 million), notwithstanding the expansion of 

services and workload growth. 

The year ahead offers opportunities to further build AV’s 

capacity and capability, and reinforce our commitment 

for ongoing improvement of our services to the 

community while, at the same time, ensuring resources 

are used efficiently. With the State Government’s 

support, we can complete the reforms necessary to 

deliver world-class patient care to all Victorians. 

I would like to thank the Board of Directors for their 

guidance through the year, and acknowledge the work 

of the departing Chair, Marika McMahon, and departing 

Board Members Kevin Boote and John Frame. I 

would also like to thank my dedicated executive team 

and all AV staff, managers and paramedics for their 

outstanding contribution to the achievements of AV 

during a challenging year. 

Greg Sassella 

Chief Executive Officer 


6 




8 



Report of Operations 2010–2011 

It was another exceptionally busy year as Ambulance 

Victoria (AV) responded to a record number of calls 

across the state. At the same time as meeting that 

challenge, the organisation continued to implement 

important reforms as it moved through its third year 

of existence following the merger of the state’s three 

ambulance services on 1 July 2008. 

During 2010–2011, AV strengthened its operations 

to further support the Victorian community via 

initiatives such as the: 

• recruitment of 240 new paramedics, including 188 

university graduates 

• consolidation of the previous five independent rural 

communication centres to one specialised centre 

• introduction of MICA single responder units in five 

rural communities 

• restructure of the intensive care paramedic 

services in the metropolitan region, resulting in 

an increase in the number of MICA vehicles on the 

road, including 13 additional single responder units 

• consolidation of non-emergency ambulance 

services by increasing service levels by 10 per cent 

• continuation of the program of upgrading and 

rebuilding branches, particularly in regional 

Victoria. 

High Demand 

Across the state, there was an unprecedented 

demand for our services. AV responded to a record 

786,588 incidents, an increase of 5 per cent on the 

previous year. These included 192,240 road incidents 

in the five rural regions, 587,437 road incidents in the 

metropolitan region and 6,911 air incidents (2,202 by 

helicopter and 4,709 by plane). 

AV responded to Code 1 calls (lights and sirens) 

within 15 minutes in 77.1 per cent of cases. In areas 

with a population of more than 7,500, our response 

was 82.8 per cent within 15 minutes. While these 

response times were below the target, AV surpassed 

the targets on all key clinical outcomes. 

Key Reforms 

We continued to put in place key reforms which are 

integral to the development of an effective statewide 

service. 

Foremost among these was continuing the 

consolidation of the previous five independent rural 

communication centres to one specialised centre 

in Ballarat, managed by the Emergency Services 

Telecommunications Authority (ESTA). 

During the year, two of AV’s five communications 

centres in the rural regions (Morwell and Bendigo) 

were closed (Wangaratta closed in June 2010), with 

their functions transferred to ESTA’s centralised 

call and dispatch centre in Ballarat. The AV centre 

in Geelong closes in August 2011, completing the 

transition of emergency call taking and dispatch 

processes to ESTA. 

This has been a complex project which brings a 

significant improvement in safety, service and 

security to regional Victoria. The last AV centre in 

Ballarat, which has handled the call-taking and 

dispatch processes for all non-emergency cases 

for all five rural regions since November 2010, is 

scheduled for transition in December 2011. 

The reform has also successfully split emergency 

and non-emergency call-taking and dispatch 

functions in the rural regions to provide a clear 

distinction between these two service delivery 

models. 

This has also laid the groundwork for the next stage 

of comprehensive improvements to non-emergency 

patient transport (NEPT) in rural regions, where 

we continue to seek further efficiencies in NEPT 

services, which is an important part of AV’s and 

government’s community service obligation. 

In both the metropolitan and rural regions, NEPT 

continued to grow. In the metropolitan region, 

143,176 non-emergency stretcher patients were 

transported, a 4.3 per cent increase on the previous 

year, and 81,054 patients not in need of clinical care 

or monitoring en route were transported in clinic 

cars, up 6.1 per cent. 


Clinical Interventions 

As well as measuring the number of emergency calls 

and our response times, we measure the effect of our 

clinical interventions on the immediate and longerterm 

medical condition of our patients. This allows 

us to understand the significance of our interventions 

and, where beneficial, change our clinical practice to 

improve future patients’ medical outcomes. 

In recent years, for example, we have made 

important changes to the way paramedics treat 

patients suffering cardiac arrest, heart attack and 

severe traumatic brain injury, which have led to 

significant improvements in the number of people 

who survive. 

In 2010–2011, we surpassed our targets on all our 

key clinical outcomes, including the percentage of 

adult patients who survive after a VF/VT cardiac 

arrest, with 26.3 per cent of patients surviving to 

hospital discharge. 

The increasing survival of these patients illustrates 

AV’s central strategy, which is based around the 

patient and their medical outcomes. 

To this end, we collect comprehensive electronic 

data on each patient, and work in partnership with 

hospitals to conduct important medical research. 

Our medical research has attracted international 

attention, notably through awards and key 

publications during the year. This helps us identify 

which interventions produce better patient outcomes, 

and these become our standards of care. 

The focus on patient medical outcomes is proving to 

be most beneficial to the community and meets our 

obligation to ‘improve the health of our community’. 

Response times 

On 6 October 2010, a report by the Auditor-General 

entitled Access to Ambulance Services was tabled in 

the Victorian Parliament. 

AV publicly welcomed the report, which identified 

areas where response times could be improved, 

including funding, staff rostering issues and the time 

it took for patients to be handed over at hospital. 

The report also recognised AV’s competence, 

the achievements since amalgamation, the good 

performance record on quality indicators such 

as cardiac arrest outcomes, and the fact that 

AV outperformed New South Wales, its nearest 

comparable service. 

AV remarked that the report provided a fair and 

accurate assessment of the state’s ambulance 

services, and the Board and management supported 

the Auditor-General’s recommendations. 

During the year AV continued to strive to improve 

response times through a series of measures, 

including managing demand. 

Central to this strategy is AV’s Referral Service, 

which deals with 000 calls classified as low medical 

priority, where the patient’s condition indicates that 

an ambulance may not be necessary. The aim is to 

ensure the caller gets the medical help that resolves 

their issue, which may mean a referral to more 

appropriate care – such as seeing a doctor or selftreating 

the condition. 

The strategy reduces emergency ambulance 

response demand by around 8 per cent in the 

metropolitan region, and we have developed plans to 

expand the program when funding is available. 

This referral service managed 42,484 emergency 

calls during the year, an increase of more than 8.4 

per cent, and referred 31,781 callers to alternative 

care, almost 10 per cent more than the previous year. 

We also continued to work with the Department 

of Health and health services to improve the time 

it takes to transfer patients to hospitals in the 

metropolitan area, because of the impact this has 

on ambulance availability and, subsequently, our 

response times. 

The audit focused on ambulance responsiveness, 

following concerns in some quarters that response 

times were increasing, and that this was linked to the 

merger of the state ambulance services in July 2008. 

10 



Air Ambulance 

Our five helicopters and four fixed-wing planes 

experienced another busy year, with a record number 

of emergency cases. 

AV operates five emergency response helicopters: 

HEMS 1 (standing for Helicopter Emergency Medical 

Service, and based at Essendon), HEMS 2 (LaTrobe 

Valley) and HEMS 3 (Bendigo), HEMS 4 (based at 

Warrnambool) and HEMS 5 (a medical retrieval and 

emergency response helicopter based at Essendon) 

ensuring rural communities have rapid access to our 

highest level of care and transport to major specialist 

care in the Melbourne metropolitan region. 

In 2010–2011, our helicopters transported 1,682 

patients, 87 more than the previous year. Most 

helicopter work is pre-hospital time critical 

emergencies, which are often trauma and paediatric 

cases, with the balance mainly inter-hospital 

transfers (with a small amount of search and rescue, 

and transporting remote patients). 

Our four pressurised, twin engine turbo-prop 

aeroplanes based at Essendon were also busy during 

the year, flying 4,536 patients. The planes mainly flew 

patients from regional Victoria to Melbourne, providing 

access to specialist medical and hospital facilities. 

This service includes transporting people for regular 

treatments such as oncology and dialysis. We also 

fly patients with acute medical conditions requiring 

surgery, transfer injured patients from regional 

hospitals and retrieve critically ill patients from 

regional hospitals to specialist care, such as cardiac 

care and intensive care. 

As well as providing transport for patients at the 

scene of an emergency, AV provides inter-hospital 

transfer of seriously ill patients through Adult 

Retrieval Victoria (ARV). 

ARV uses doctors, paramedics and MICA paramedics 

to move critically ill patients between hospitals, 

using road ambulances, planes and helicopters. ARV 

also provides telephone advice on the clinical care 

of critically ill patients (mostly to smaller hospitals), 

coordinates critical care beds in the hospital systems 

and manages the state’s Trauma Advice Line. 

Rural Staff 

During the year we increased paramedic resources in 

the rural regions, in recognition of a shortfall of staff 

outside the metropolitan area. 

Our strategy includes providing new dedicated nightshift 

crews in some areas and extra day crews in 

other areas, and is aimed at improving community 

access to ambulance services, while also addressing 

issues of paramedic fatigue and workload. 

We continued to support the emergency medical 

response in more remote rural communities, 

including the training and deployment of Ambulance 

Community Officers (ACOs) and Community 

Emergency Response Teams (CERTs), and the 

training and support of Remote Area Nurses (RANs) 

as co-responders to serious cases. 

ACOs are employed on a casual basis to work mainly 

in small communities where it is not practical to 

maintain a permanent paramedic crew. They also 

support paramedics in some communities. There 

are about 430 ACOs who are active in their local 

communities in responding to emergencies and 

promoting health care. 

CERTs are located in less populated and more 

remote areas of the state and are co-responded 

with the nearest ambulance to provide immediate 

care until the ambulance arrives. At 30 June 2011, 

there were 28 teams with a total of 435 volunteers. 

During the year, CERTs attended more than 3,100 

emergency cases, and arrived before an ambulance 

in 87.6 per cent of cases. 

RANs operate from Victoria’s 14 Bush Nursing 

Centres, and can be called on to be first responders or 

co-responders in a 000 emergency. The nurses’ scope 

of practice is comparable to that of an Advanced Life 

Support paramedic, with special legislation enabling 

the nurses to administer a range of medications in an 

emergency without a doctor’s order. 

These volunteers and staff provide a faster response 

in medical emergencies, with early intervention and 

support for patients. 


Community education and engagement 

As part of AV’s charter to educate the community in 

what to do in the event of a medical emergency, we 

continued to provide programs to a wide range of 

people, from school children to the elderly. 

In schools, we conduct three programs: for younger 

primary school children, older primary school 

children and secondary school children. Each program 

is tailored with appropriate content for each age 

group. Children are given take-home packs, so that 

messages get into the home, reaching parents and 

extended families. During the year, these programs 

were delivered to more than 16,000 children. 

We also expanded into schools the 4 Steps For Life 

DVD/video-based self-education package, which has 

proved highly successful with adult Victorians, by 

piloting the program on 1,350 Year 9 students in 32 

schools. Traditionally aimed at over-50s, the package 

goes step-by-step through what to do when someone 

has a cardiac arrest. Formal evaluations show the 

4 Steps for Life is effective. More than 850,000 people 

have participated in the program since its inception. 

Our relationship with the Aboriginal community 

continued to strengthen through the ongoing work of 

AV’s Aboriginal Project Officer and Education Officer. 

This work included education programs for school 

aged children, tailored for Aboriginal communities. 

We were active in culturally and linguistically diverse 

communities to provide general presentations about 

our role, and what people should do when they need 

an ambulance. 

We were involved in programs to reduce youth 

risk-taking behaviours involving alcohol and drugs, 

and in educating school students on the trauma 

that can result from risk-taking behaviours. AV also 

promoted the role of paramedics at careers expos 

and public events. 

Our Public Access Defibrillator (PAD) program 

strengthened with the development of the State 

Register and the addition of 10 machines at the 

Chadstone Shopping Centre. AV maintains automated 

external defibrillators at 25 public places across 

Victoria, and provides training to staff at those sites. 

We also promote the purchase of these devices to 

places such as golf clubs, community organisations 

and private businesses. These devices are relatively 

inexpensive, and save lives. These machines are 

used to shock the heart in the event of a cardiac 

arrest, and can be used by someone with little or no 

experience. 

A central aspect of AV’s relationship with 

communities during the year came through our 

74 auxiliaries, which are dedicated volunteer 

committees that support local ambulance branches 

mostly in the rural regions. The state’s ambulance 

auxiliaries date back to 1918 and today have more 

than 800 volunteer members. 

A prominent annual event for AV was again the 

Community Heroes Awards, which attracted 

widespread media coverage and helps reinforce 

messages that promote first aid and promote 

community involvement in assisting paramedics and 

patients. Held at Parliament House in October 2010, 

the event recognised 11 members of the public from 

across the state for their selfless actions at medical 

emergencies. It was the 11th year of the awards. 

AV also continued its partnerships with organisations 

such as the National Heart Foundation through 

initiatives such as the Warning Signs of a Heart 

Attack and Minutes Matter, which aim to increase 

the capacity of the community to help reduce the 

prevalence of heart disease and improve patient 

outcomes by recognising and acting quickly in a 

medical emergency. 

12 



Highlights for the year 

During the year, AV: 

• Restructured intensive care paramedic services in 

the metropolitan region, resulting in an increase 

in the number of MICA vehicles on the road, 

including 13 additional single responder units. 

• Introduced MICA single responder units in 

Morwell, Mildura, Shepparton, Wangaratta and 

Warrnambool, providing speed, flexibility and the 

highest level of care to these communities. 

• Employed 240 new paramedics, including 188 

university graduates. These graduates complete a 

four-week induction program before a minimum 

12-months internship to become a qualified 

ambulance paramedic. 

• Introduced seven out of eight new NEPT shifts/ 

crews that were announced and funded by 

government (the eighth began operations in 

July 2011). 

• Began carrying blood on AV helicopters to 

administer to critically ill patients in need of a 

transfusion. This is a world-first and will make a 

significant difference to patient outcomes. 

• Deployed MICA paramedics from our Urban 

Search and Rescue (USAR) unit to assist in the 

humanitarian response to the earthquake in 

Christchurch, New Zealand, in February 2011 

that killed 181 people. AV paramedics from Peer 

Support – who provide peer-to-peer assistance 

following serious incidents – were also deployed 

for five weeks to help local paramedics during the 

recovery phase. 

• Evacuated more than 350 patients from hospitals 

and nursing homes during floods in Victoria 

in January and February 2011, as part of a 

comprehensive emergency response. 

• Established a Field Primary Care Clinic in 

Charlton, in western Victoria, after floods 

devastated the town’s hospital and GP clinic. 

The clinic, staffed by a GP, a nurse and a MICA 

paramedic, treated more than 1,300 patients in its 

nine weeks of operation. 

• Sent 10 paramedics to Queensland to assist in 

areas hit by floods in January 2011, following a 

request from the Queensland Ambulance Service. 

• Improved occupational health and safety 

education for paramedics, with a focus on manual 

handling and returning to work. 

• Held a symposium in conjunction with the 

Ambulance Employees Association and the 

Victorian Ambulance Counselling Unit to address 

fatigue, stress and mental health issues among 

paramedic staff and volunteers. 

• Continued a program of upgrading and rebuilding 

branches, particularly in regional Victoria. We 

have more than 240 branches and in many 

cases existing buildings are being replaced or 

refurbished to provide paramedics with state-ofthe-art 

facilities. 

• Commissioned and fitted out four King Air B200s, 

new fixed-wing aircraft that replace the existing 

fleet of 16-year-old aircraft. 

• Continued to conduct and publish world-leading 

clinical research in collaboration with leading 

consultant doctors, including initiating two trials 

that involve cooling patients in cardiac arrest and 

patients with severe traumatic brain injury. 

• Further expanded the successful 12-lead ECG 

program to cover areas north of Melbourne such 

as Kyneton, Kilmore, Romsey and Woodend. 

The AV initiative has led to significantly better 

outcomes for patients having heart attacks 

because they receive appropriate hospital 

intervention much quicker. 

• Prepared to implement a State Government 

initiative to halve the cost of ambulance 

membership, in order to make membership more 

affordable for Victorians, with a media launch in 

June 2011. 


Staff Numbers 

Full-Time Equivalent Staff 2010-2011 (Size of the workforce based on the total number of ordinary hours 

worked, excluding overtime) 

2010-2011 2009-2010 

On-road Clinical Staff 1 2,611.8 2,509.7 

Operation Support and Managerial Staff 2 364.3 363.7 

Other Managerial, Professional and Administrative Staff 3 324.2 316.7 

TOTAL 3,300.3 3,190.1 

MICA Paramedics 

Included in the above ‘On-road Clinical Staff’ category is actual number of MICA qualified on-road paramedics. 


MICA Full-Time Equivalent Staff 482.9 490.0 

The apparent reduction of 7.1 in MICA numbers is a timing issue - a larger than usual cohort of 27 paramedics 

is currently in varying stages of completing their MICA qualifications. 

The 2009–2010 MICA numbers provided in the 2009–2010 Annual Report has been updated in 2010–2011 due to 

changes in the definition of on-road clinical staff. The increase of 74 FTE is due to the movement of 43 Clinical 

Support Officers/Managers, 22 Team Managers and 9 other staff who respond to Priority One events from the 

‘Operational Support and Managerial Staff’ classification to ‘On-road Clinical Staff’. 

Volunteers 

In addition, volunteers included 435 Community Emergency Response Teams members (CERT) and 430 

Ambulance Community Officers provided emergency response in 2010-2011. 

Notes: 

Staff categories have been updated from previous years and the 2009-2010 data have been updated to reflect the new categories. The three 

new categories are as follows: 

1) On-road Clinical Staff - includes Paramedics, Team Managers, Patient Transport Officers, Retrieval Registrars, Clinic Transport 

Officers, Clinical Instructors. 

2) Operation Support and Managerial Staff - include Rosters staff, Communications staff, Rehab Advisors, OHS Advisors, Logistics staff, 

Group and Regional Managers, Fleet staff, Duty Team Managers, Telecommunication staff, Community education staff, etc. 

3) Other Managerial, Professional and Administrative staff – include all other staff who do not fall into the above two categories. 

RECRUITMENT NUMBERS 

240 on-road clinical staff were recruited by AV in the 2010-2011 financial year, including 188 new graduates. 

14 



Research 

AV promotes and participates in high-quality research within a rigorous research governance framework, with 

the aim of improving patient care. AV is committed to a collaborative approach to research, and works closely 

with a range of other service providers and research institutions. 

During 2010-2011, AV participated in 41 research studies, 39 of which are continuing. AV also has ongoing 

involvement in three quality assurance registries: the Victorian Ambulance Cardiac Arrest Registry (VACAR); 

Turning Point Drug and Alcohol Centre – Non-Fatal Overdose Registry; and the Victorian State Trauma 

Outcomes Registry (VSTORM). In addition, three AV Research Fellows are continuing clinical research in the 

high priority areas of out-of-hospital cardiac arrest, trauma and stroke. 

AV Research publications 

Copies of these publications are available on request from the Research Development Manager Dr Amee 

Morgans: amee.morgans@ambulance.vic.gov.au 

Stub D, Smith K, Bray JE, et al. Hospital characteristics are associated with patient outcomes following 

out-of-hospital cardiac arrest Heart (2011). doi:10.1136/hrt.2011.226431 

Bray JE, Mosley I, Barger B and Bladin C. Stroke public awareness campaigns have increased ambulance 

dispatches for stroke in Melbourne, Australia. Stroke 2011:42:2154-2157. 

Deasy C, Bray JE, Smith K, Wolfe R, Harriss LR, Bernard SA, Cameron P. Cardiac arrest outcomes before and after 

the 2005 resuscitation guidelines implementation: evidence of improvement? Resuscitation 2011: 82(8):984-988. 

Deasy C, Bray J, Smith K, Harriss LR, Bernard SA, Cameron P. Out-of-Hospital Cardiac Arrest in young adults 

in Melbourne, Australia. Resuscitation (2011), 82; 830-834. 

Deasy C, Bray J, Smith K, Harriss L, Bernard S and Cameron P. Paediatric Hanging Associated Out-of-Hospital 

Cardiac Arrest in Melbourne, Australia; Characteristics and Outcomes. Emergency Medical Journal (2011), 

28: 411-415. 

Jennings PA, Cameron P, Bernard S. Epidemiology of prehospital pain: an opportunity for improvement. 

Emerg Med J (2011), 28; 530-531 

MJA Editorial: Time to rethink end-of-life care. MJA Rapid Online Publication 23 May 2011. 

Lowthian JA, Jolley DJ, Curtis AJ, Currell A, Cameron PA, Stoelwinder JU, McNeil JJ. The challenges of 

population ageing: accelerating demand for emergency ambulance services by older patients, 1995–2015. 

MJA Rapid Online Publication (23 May 2011). 

Lowthian JA, Cameron PA, Stoelwinder JU, Curtis A, Currell A, Cooke MW, McNeil JJ. Increasing utilisation of 

emergency ambulances. Australian Health Review (2011), 35: 63-69 

Deasy C, Bray J, Smith K, Harriss LR, Bernard SA, Cameron P on behalf of the VACAR Steering Committee. 

Out-of-Hospital Cardiac Arrest in the older age groups in Melbourne, Australia. Resuscitation (2011), 82: 398-403 

Chan E, Taylor S, Marriott J, Barger B. An intervention to encourage ambulance paramedics to bring patients’ 

own medications to the ED: impact on medications brought in and prescribing errors. Emergency Medicine 

Australasia, (2010) 22, 151-158. 


Courtney JA, Francis AJP, Paxton SJ. Caring for the carers: Fatigue, sleep, and mental health in Australian 

paramedic shiftworkers. The Australian and New Zealand Journal of Organisational Psychology, (2010), 3, 32–43 

Cox S, et al. Evaluation of the Victorian state adult pre-hospital trauma triage criteria. Injury (2010), 

doi:10.1016/j.injury.2010.10.003 

Cox S, et al. Differentiation of confirmed major trauma patients and potential major trauma patients using 

pre-hospital trauma triage criteria, Injury (2010), doi:10.1016/j.injury.2010.03.035 

AV research outcomes were presented at the following international conferences: 

Stroke Society Australasia 

European Resuscitation Council 

Australian Resuscitation Council – Spark of Life Conference 

Paramedic Australasia 

SWAN XIV Trauma Conference 

Australasian College of Road Safety Conference 

11th Australian Palliative Care Conference 

Asia Pacific Hospice Conference 

Grants 

Bernard S, Cameron P, Jacobs I, Smith K, and Finn J. The Rinse Trial: The Rapid Infusion of Normal cold 

SalinE by paramedics during CPR. NHMRC 2011 (project 1010613), $677,888. 

Smith K, Bray J, Cantwell K, Stephenson M, Power K, Bernard S. Are post-ROSC vital signs and management 

associated with survival from OHCA? Australian Resuscitation Council (2011), $10,000. 

Smith K, Bernard S, Stub D, Bray J, Stephenson M. AVOID – Air Verses Oxygen In myocarDial infarction study. 

Falck Foundation (2011) $67,090. 

AWARDS 

Janet Bray won the 2010 Stroke Society of Australasia New Investigator National Stroke Foundation Award 

(September 2010). 

Kate Cantwell won the APEHRF (David Komesaroff) best paper for her VACAR research paper Importance 

of pre-hospital blood pressure post ROSC on survival to hospital discharge at the Paramedics Australasia 

conference in October 2010. 

16 



Environmental Commitment 

Environmental commitment 

AV recognises that its everyday activities have 

an impact on the environment and is therefore 

committed to being an environmentally and socially 

responsible organisation. To achieve this, appropriate 

procedures and practices have been established to 

monitor and reduce the organisation’s environmental 

footprint, with a number of activities introduced 

during the year. 

Reducing waste and maximising recycling 

AV has implemented a statewide waste management 

contract. The aim of this contact is to provide 

consistent and accurate information regarding the 

waste generated at each site to identify areas for 

improvement. AV has active programs to divert printer 

cartridges, batteries and polystyrene from landfill, 

along with more traditional recycling streams such 

as paper, cardboard and co-mingle waste. Programs 

aimed at reducing waste, including the rollout of 

default duplexing, have also been implemented. 

From 2012, AV will incorporate data on waste 

generated and recycled in its environmental report. 

Purchasing sustainably 

Energy use 

AV has conducted energy audits, assessments and 

retrofits at a number of locations that use large 

amounts of electricity. At those sites, a reduction 

in energy consumption has been realised, and the 

rollout audits will continue in 2011–2012. A trial of 

energy efficient garage lighting has been undertaken, 

and a search for more efficient internal lighting 

options has begun. 

Most AV locations were moved on to energy contracts 

that incorporate the purchase of GreenPower, 

accredited renewable energy, in 2010–2011. AV’s 

largest eight sites purchase 25 per cent GreenPower, 

and the remainder of sites purchase 15 per cent 

GreenPower. While the organisation has not yet 

met its target of 25 per cent total GreenPower, it is 

expected that this will be achieved in the coming 

financial year. 

Fuel use 

Reducing energy use associated with AV’s fleet 

continues to be difficult to achieve due to the nature 

of the Service’s work and the requirement for specific 

vehicle types, however AV introduced a number of 

hybrid vehicles into its fleet this year. 

AV has implemented a range of environmental 

criteria within its standard contracts and tenders 

documentation to ensure that sustainability is 

included in large purchasing decisions. A new 

AV Procurement Policy has been developed that 

incorporates a range of environmental principles and 

ideals to ensure sustainability is embedded in the 

organisation’s procurement processes. 


Environmental performance 

Environmental Indicator Unit of Measure 2010–2011 2009–2010 

Office Paper i 

Reams per FTE ii Reams per FTE 3.9 4.5 

Total Reams Reams 12,774 14,363 

Average Recycled Content % 12% 11.5% 

Water iii 

Consumption per FTE KL per FTE 8.0 8.4 

Total Consumption KL 26,429 26,496 

Transport iv 

Consumption per FTE GJ per FTE 82.59 77.4 

Total Consumption GJ 272,550 244,793 

Energy (Electricity and Gas) v 

Consumption per FTE GJ per FTE 11.21 10.8 

Total Consumption GJ 36,984 32,291 

Green Power Purchased % 12% 7% 

Greenhouse Emissions vi Unit of measure 2010–2011 2009–2010 

Emissions from Energy tC02-e 9,897 9,733 

Emissions from Transport tC02-e 20,002 18,073 

Total AV Greenhouse Emissions vii tC02-e 29,899 27,806 

Notes: 

i) One ream is equivalent to 500 sheets of A4 paper. Recycled content is the average percentage of recycled content purchased. 

This total does not include reams of pre-printed corporate stationery. 

ii) Full Time Equivalent staff as at the end of the financial year. 

iii) Metered potable water used for all sites including offices and branches. Consumption for sites that are co-located with hospitals 

or other emergency services is estimated as data is unavailable. 

iv) Transport incorporates all AV vehicles and air fleet. This includes operational response vehicles and administration vehicles. 

v) Energy use incorporates electricity and natural gas consumption for all sites including offices and branches. Consumption for sites 

that are co-located with hospitals or other emergency service organisations is estimated as data is unavailable. 

vi) Greenhouse gas emissions are reported using scope one, two and three National Greenhouse Accounts (NGA) factors published by 

the Department of Climate Change and Energy Efficiency. This is reported as Tonnes of C02 or equivalent. 

vii) The total greenhouse emissions figure incorporates an offset for the purchase of accredited GreenPower. 

18 



Donations Summary 

DONATIONS & BEQUESTS $1000 & OVER - GENERAL 

Amount 

Barbara Merylin Manton 78,385.84 

Berwick Opportunity Shop 46,915.00 

Dominion Private Clients 45,570.00 

Donations received in Memory of the Late Antonio Nucara 20,000.00 

Donations received in Memory of the Late Robert Norman Armstrong 13,036.30 

Edwards Foundation 10,000.00 

EL & AM Butterworth 8,000.00 

Estate of Edna Clarice Ardley 6,861.33 

Estate of Elizabeth Evelyn Ellis 6,000.00 

Estate of F H Pennifold 5,327.32 

Estate of James Crawford 5,100.00 

F & H Stewart 5,000.00 

Heartbeat Vic Wellington Branch 5,000.00 

Kayne Pty Ltd 4,500.00 

Lions Club of Camperdown 4,060.00 

Lions Club of Phillip Island Incorporated 3,200.00 

Maljers, Garlick, Fry Community Fund 3,000.00 

Mallee Family Care 3,000.00 

Mrs Ruby Boulton 2,574.00 

Ms J Flavery 2,574.00 

Murchison & District Lions Club 2,000.00 

Murray Goulburn Co-op 1,750.00 

Newborn Emergency Service Transport Service 1,680.00 

Phillip Island Patchwork & Quilters Society 1,500.00 

Phillip Island RSL Sub Branch Inc 1,500.00 

Port Campbell & District Community Emergency Response Team 1,500.00 

Australian GT Sportscar Group Pty Ltd 1,426.90 

Production Services Network (Esso Australia P/L) 1,350.00 

Ritchies (Rural & Metro Sites) 1,220.36 

Rotary Club of Ocean Grove Inc 1,000.00 

Rotary Club of Yarrawonga/Mulwala 1,000.00 

Southern Mitchell Community Op-Shop Inc 1,000.00 

The Kilmore Art Society Inc 1,000.00 

The VV Marshman Charitable Trust 1,000.00 

West Vic Rescue Incorp (Equipment) 1,000.00 

SUBTOTAL - DONATIONS & BEQUESTS $1000 & OVER - GENERAL 298,031.05 


DONATIONS & BEQUESTS $1000 & OVER - AUXILIARY AUXILIARY Amount 

Club 88 Incorp Helimed 1 230,000.00 

Mansfield Police & Apex Charity Golf Day Helimed 1 55,134.21 

Ritchies Stores Wonthaggi 20,000.00 

Rabins Ag Service Wodonga 7,737.13 

The Op Shop Helimed 1 6,861.33 

Police & Citizens Golf Day Helimed 1 5,700.00 

Thiess Degremont Paynesville 5,422.12 

Mallacoota Opportunity Shop Helimed 1 5,000.00 

National Australia Bank Helimed 1 5,000.00 

Heart Support Association Paynesville 3,500.00 

Rotary Club of Mitchell River Robinvale 3,000.00 

Paynesville Foodworks Omeo 2,000.00 

Paynesville Op Shop Maffra 1,573.29 

Bairnsdale Golf Club Sunday Golfers Mallacoota 1,500.00 

Warragul Rodeo Committee Helimed 1 1,500.00 

Vic Forrest Pty Ltd Warragul 1,460.00 

Kooringal Service Club Mansfield 1,450.00 

Leighton Contractors Bairnsdale 1,350.00 

Mrs Gwen Cooper Heathcote 1,200.00 

Production Services Network Paynesville 1,125.30 

Jelfor Treated Timber Nhill 1,000.00 

McDermott Aust Pty Ltd Robinvale 1,000.00 

Mirboo North Aged & Comm Services Kyabram 1,000.00 

Orana Seniors & Craft Shop Helimed 1 1,000.00 

Omeo Senior Citizens Helimed 1 1,000.00 

Rotary Club of Belvoir Wodonga Helimed 1 1,000.00 

SUBTOTAL - DONATIONS & BEQUESTS $1000 & OVER - AUXILIARY 366,513.38 

DONATIONS & BEQUESTS UNDER $1000 119,978.62 

TOTAL DONATIONS & BEQUESTS AS AT 30 JUNE 2011 784,523.05 

20 



Governance 

Ambulance Service Victoria – operating as 

Ambulance Victoria (AV) - was established on 1 July 

2008 to provide statewide ambulance services by 

amalgamating the Metropolitan Ambulance Services 

(MAS), Rural Ambulance Victoria (RAV) and Alexandra 

and District Ambulance Service (ADAS). 

AV is bound by the Ambulance Services Act 1986, as 

were the former MAS, RAV and ADAS services to: 

• respond rapidly to requests for help in a medical 

emergency 

• provide specialised medical skills to maintain life 

and to reduce injuries in emergency situations 

and while transporting patients 

• provide specialised transport facilities to move 

people requiring emergency medical treatment 

• provide services for which specialised medical or 

transport skills are necessary 

• foster public education in first aid. 

AV reports to the Minister for Health, the Honourable 

David Davis, MP, through the Department of Health. 

Appointed by the Governor in Council on the 

recommendation of the Minister, the Board 

of Directors is responsible for the provision of 

comprehensive and efficient ambulance services 

to the people of Victoria. While organisational 

management is vested in the Chief Executive Officer 

and the executive team, the Board of Directors is 

accountable to the State Government and Minister 

for Health for the performance of AV. 

Declarations of pecuniary interest 

All Board Directors and senior managers are required 

to lodge and update declarations of pecuniary interest 

in respect of their responsibilities to AV. 

Committees 

The Board of Directors operates four Board 

committees to support its functions. 

The Corporate Governance and Remuneration 

Committee advises the Board of Directors on 

governance policies and procedures that enable 

the AV Board of Directors to meet its policy and 

legislative accountabilities and fulfil its role and 

responsibilities. 

It also oversees the development and monitors the 

implementation of sound human resource management, 

employment and employee relations policies. 

The committee’s purpose is to: 

• advise the Board of Directors on governance 

policies and procedures that ensure the AV Board 

of Directors fulfils its role and responsibilities 

• ensure the development and monitoring of sound 

human resource management, employment, 

professional standards and employee relations 

policies. 

Membership: Jan Moffatt (Chair), Marika McMahon, 

Bruce Levy and John McQuilten. 

The primary focus of the Board of Directors is the 

establishment of the strategic direction, governance 

and policies, together with monitoring the 

performance and operating efficiency of AV. 

The Board of Directors operates in accordance with 

its Policies for Board Governance and the By-Laws 

of AV, ensuring AV meets its statutory obligations 

and, in doing so, meets appropriate standards of 

accountability and propriety. All Board members are 

independent of AV. 


The Finance Committee facilitates the achievement 

of the AV Strategic Plan through the formulation 

of sound financial policy advice and strategy, and 

oversights financial management systems to ensure 

policy and legislative compliance, minimise risk and 

ensure long-term viability of AV through organisationwide 

risk assessment and management culture. 


• promote the achievement of the Strategic Plan 

through the formulation and implementation of 

sound financial policies, strategies and systems 

• oversight financial management systems to 

address identified risks and ensure the long-term 

financial viability and development of AV 

• oversight the development and management of 

the annual budget. 

Membership: Claire Higgins (Chair), Marika McMahon, 

John Frame, Jan Moffatt, Kevin Boote, Bruce Levy, 

Suzanne Ewart, John McQuilten, George Braitberg . 

The Audit and Risk Committee reports to and 

assists the Board in fulfilling its accountabilities and 

responsibilities in relation to AV financial reporting, 

internal control structure, risk management systems, 

and internal and external audit functions. In doing so, 

it is the responsibility of the committee to maintain 

free and open communication between the committee, 

internal auditors, external auditors and AV management. 

In discharging its responsibilities, the committee 

is empowered to investigate any matter brought to 

its attention with full access to all books, records, 

facilities and personnel of AV (through the Chief 

Executive Officer), and has the authority to engage 

independent, expert advisers as it determines 

necessary to carry out its duties. The committee 

has the right to seek explanations and additional 

information from AV management. 

Membership: John Frame (Chair), Marika McMahon, 

Claire Higgins, Jan Moffatt, Suzanne Ewart. 

The Quality Committee ensures the development, 

implementation and effectiveness of the AV Quality 

Management System and promotes the development 

of an organisation-wide culture to achieve the 

systematic management of quality improvement. 


• ensure the development of a Quality Management 

System for AV 

• monitor the implementation and effectiveness of 

the AV Quality Management System 

• promote the development of an organisation-wide 

culture to achieve the systematic management of 

quality improvement 

• ensure the development of appropriate and 

contemporary policies, strategies, standards and 

guidelines, relating to clinical care, paramedic 

training/education and clinical research projects 

• monitor the clinical performance and clinical risk 

management processes of AV and identify key 

areas that require attention or reform 

• facilitate and encourage clinical research within 

AV and on a collaborative basis with other 

agencies both locally and nationally. 

Membership: Marika McMahon (Chair), George 

Braitberg, Kevin Boote. 

Community Engagement 

Community engagement is a fundamental component 

of ensuring AV provides a service to benefit all 

communities across Victoria. There are significant 

avenues via partnerships, consultation and transitory 

reference groups between AV and the wider community. 

These approaches facilitate contemporary and varied 

engagement between community groups, individuals 

and our service. Therefore, these successful and 

established avenues will continue to be built upon 

rather than a single entity of a community advisory 

committee. These processes have and will continue 

to enable AV to reach its next stage of community 

engagement and health focused outcomes for the 

community we service. 

22 



Members of the Board of Directors 

Marika McMahon 

Marika McMahon was previously a member of the RAV 

Board. She practises as a lawyer in Bendigo, specialising in 

family law as a partner at the law firm O’Farrell Robertson 

McMahon. Until recently, Marika was Chair of Bendigo 

Health Care Group and is a Director of the Bendigo United 

Friendly Society, Central Victoria Friendly Society and a 

member of various rural and regional committees. 

Kevin Boote 

Kevin Boote was previously a member of and then Chair 

of the ADAS board. He has extensive experience in 

the fitness industry, project management and human 

relations management. He is a past President of the 

Council of the Alexandra Secondary College. He has also 

served on the Boards of Dame Pattie Menzies Centre, 

Murrindindi Development Board, and the Goulburn 

Regional Youth Committee. 

John Frame 

John Frame was previously a member of the MAS board. 

He brings extensive experience in emergency service 

management and the security industry, having been a 

member of Victoria Police from 1961, rising to the rank of 

Deputy Commissioner (Operations) prior to his retirement 

in 1993. He is also Deputy Chair of the Board of Barwon 

Health, a Deputy Chairperson of the Police Appeals Board 

and a past president of the Lions Club of Lara. 

Bruce Levy 

Bruce Levy is Chief Executive Officer, Private Health 

Insurance Division of Medibank Private Limited. With a 

legal and economics background, Bruce has worked as 

a senior manager in the broader health sector for the 

past 25 years, including eight years in the public sector 

at The Alfred Hospital in Melbourne, as well as 10 years 

in various roles and organisations in the private health 

sector. For the past eight years Bruce has been with 

Medibank Private, where today his Chief Executive Officer 

responsibilities oversee all aspects of private health 

and diversified insurances of this $5 billion national 

corporation that provides health insurance to just over 17 

per cent of the Australia population under the Medibank 

and AHM brands and is part of the larger Medibank Group. 

Jan Moffatt 

Jan Moffatt was previously a member of the MAS Board. 

She is a solicitor with Melbourne city firm Donaldson 

Trumble and has extensive experience as a legal 

specialist in the health sector, including the provision of 

legal services to coronial investigations, clinical issues 

and litigation. 

Suzanne Ewart 

Suzanne Ewart is non-executive director and principal 

of her own consulting company. She is currently a 

director of Treasury Corporation Victoria, Gippsland and 

Southern Rural Water Corporation and RSPCA (Victoria). 

Her areas of expertise are as an experienced senior 

operational and financial executive and company director 

with skills in divestments, corporate finance, treasury, 

risk management, major project management, business 

transitions and integration, start-ups, strategy and 

development and major infrastructure projects. Previously 

she had been employed by the Fosters Group as Vice 

President, Group Treasury and by the National Australia 

Bank as Chief Financial Officer, O2e Ltd and Finance 

Director, Homeside Lending Inc. in the United States. 

George Braitberg 

George Braitberg brings to the board extensive 

experience in emergency medicine and the Australian 

hospital system. He is a leading expert in toxicology, a 

Professor of Emergency Medicine at Monash University 

and the Director of Emergency Medicine at Southern 

Health. He is also the Chair of the Overseas Trained 

Doctors Credentialing Committee, Australasian College 

of Emergency Medicine and has been a member of the 

MAS Medical Standards Committee. 

Claire Higgins 

Claire Higgins has more than 20 years finance, 

governance and management experience with major 

corporations. She has a Commerce Degree from 

Melbourne University and is a Fellow Certified Practising 

Accountant. She is the current Chairperson of the 

Victorian State Emergency Service and Deputy Chair 

of the Country Fire Authority. The experience she has 

gained through her nine-year term on the Board of 

Barwon Health and her expertise in financial reporting 

and corporate governance are well suited to the current 

needs of AV. 

John McQuilten 

John McQuilten is a self-employed consultant. His areas 

of expertise include management, corporate governance, 

industrial relations and regional development. He is 

a former member of the Victorian Legislative Council 

(Ballarat), serving in this role and on various associated 

committees between 1999 and 2006. He is currently the 

Chair of the risk committee for the Victorian Regional 

Channel Authority, a council member for the University 

of Ballarat and on the Australian Land Care Council. 


Meeting attendance 

Eligible to attend 

Attended 

Marika McMahon 11 11 

Kevin Boote 11 10 

John Frame 11 11 

Bruce Levy 11 8 

Jan Moffatt 11 11 

Claire Higgins 11 9 

Suzanne Ewart 11 11 

George Braitberg 11 9 

John McQuilten 11 11 

Management structure 

(As of 30 June 2011) 

Minister for Health 

The Honourable David Davis, MP 

Department of Health 

Board of Directors 

Marika McMahon (Chair) 

John Frame 

Bruce Levy 

George Braitberg 

Claire Higgins 

Jan Moffatt 

Kevin Boote 

Suzanne Ewart 

John McQuilten 


Greg Sassella 

Executive Group 

General Manager, Regional Services 

General Manager, Specialist Services 

General Manager, Strategy and Planning 

(Ben Cochrane-Davis appointed 9 June 2011) 

General Manager, Finance and Corporate Services 

Chief Information Officer 

General Manager, People and Community 

(Susan Smith resigned 27 August 2010) 

General Manager, Quality and Education Services 

Tony Walker 

Mark Rogers 

Alex Currell 

Rosalinda Polivka 

Cameron Crampton 

Margaret Pettitt 

Angelia Dixon 

24 



The Executive Group 


Greg Sassella 

Responsible to the Board of Directors for the overall 

management and performance of AV. 

General Manager, Regional Services 

Tony Walker 

Responsible for the provision of high-quality 

statewide road emergency response services, 

including ALS and MICA paramedic and Ambulance 

Community Officer response, and community, 

emergency medical and Remote Area Nurse coresponder 

programs. 

General Manager, Specialist Services 

Mark Rogers 

Responsible for the planning and delivery of 

specialist statewide services such as Air Ambulance, 

Emergency Management, Adult Retrieval, and Non 

Emergency Services as well as the co-ordination of 

statewide logistics functions including Call Taking 

and Dispatch, Referral, Rostering, and Operational 

Fleet and Equipment. 

General Manager, Quality & Education Services 

General Manager, Finance & Corporate Services 

Rosalinda Polivka 

Responsible for AV’s financial and management 

accounting services, commercial services, legal, 

purchasing and procurement, payroll administration, 

risk and business continuity management, property 

services, business support services, admin fleet, and 

the Membership Subscription Scheme. 

Chief Information Officer 

Cameron Crampton 

Responsible for information technology and 

communications infrastructure and services, 

information management, business intelligence, 

records management and freedom of information. 

General Manager, People & Community 

Margaret Pettitt 

(Susan Smith resigned 27 August 2010) 

Responsible for generalist HR advice, workforce 

strategy and capability, employee relations, 

counselling and peer services. Also provides 

OHS and return-to-work support, corporate 

communications, and oversees AV’s community 

education and engagement programs. 

Angelia Dixon 

Responsible for service quality, professional standards, 

operational staff clinical training and clinical standards, 

the clinical performance of AV and monitoring the 

clinical performance of its service providers. 

General Manager, Strategy & Planning 

Alex Currell 

(Ben Cochrane-Davis appointed 9 June 2011) 

Responsible for corporate and operational strategic 

planning, research, data analysis and data governance. 


Strategic Priorities 2010-2011 

Strategic Priority Deliverables Status 

Improve the efficiency 

and capacity of response 

resources to meet expected 

growth in demand 

Support the introduction of 

the 10 hour rest break and 

address fatigue issues 

Consolidate rural 

emergency call taking and 

dispatch into a single ESTA 

operational centre 

Develop a state-wide 

non-emergency strategy 

Provide appropriate 

facilities for paramedics 

Ensure appropriate industrial 

agreement is in place 

1. Complete restructuring of metropolitan MICA road 

response, converting the existing 16 MICA units 

and 4 single responders to 8 MICA units, 4 MICA 

Peak Period Units and 14 MICA single responders 

(including 3 PPUs). 

2. Implement new resources including: 

a. MICA single responders at Morwell, Wonthaggi, 

Mildura, Warrnambool and Shepparton 

b. Peak Period Unit at Yarraville 

c. Peak Period Unit at Grantville 

d. Paramedic resource at Heyfield 

e. Permanent Peak Period Unit at Kinglake 

f. Permanent upgrade of Whittlesea to 24 hour branch 

3. Complete an implementation plan to expand the 

Referral Service to regional Victoria 

4. Implement scholarship scheme to commence in 

2011 calendar year, allowing for 40 scholarships to 

be awarded over four years to students who want to 

become paramedics in regional and rural Victoria. 

71 additional paramedics recruited and deployed 

as required to support revised rosters, and reduce 

recall and on-call hours 

Progressive transition of Morwell, Bendigo and 

Geelong emergency call taking and dispatch to 

Ballarat State Emergency Communication Centre 

(BALSECC) without degradation of or interruption 

to service delivery 

Finalise a longer term non-emergency strategy 

whilst implementing 3-year short-term strategy. 

Introduce 8 new government-funded shifts at 

Geelong (2), Ballarat (2), Bendigo (2), Wodonga (1) 

and Kilmore (1) 

Complete refurbishment of following branches: 

Gisborne, Lismore, Warragul, Neerim South, 

Mirboo North, Woodend, Hastings, Vermont South/ 

Burwood East, Cranbourne North, Warrnambool, 

Alexandra, Frankston, Knox 

Finalise and implement a new Enterprise 

Agreement for non-operational staff 

1. Metropolitan MICA restructure completed 6 Sep ‘10. 

2. Resources implemented as follows: 

a. All rural SRUs operational as of April 2011 

b. Yarraville PPU commenced on 9 Aug 2010. 

Currently operating from Altona Branch. 

c. Interim PPU service being provided from temporary 

accommodation in Grantville. Property progressing 

on schedule for branch. Permanent branch and 

normal service from approx Oct-Nov 2011. 

d. Paramedic resource to commence 11 July at 

Heyfield. Property works completed 

e. Kinglake PPU implemented. Currently operating 

from Whittlesea Branch 

f. Whittlesea 24 hour resource has been 

implemented. 

3. Initiative is undergoing further consideration 

during 2011-2012. 

4. Initiative is undergoing further consideration 

during 2011-2012. 

65 Paramedics deployed to 9 of the 10 remaining 

branches. Kyabram upgrade has been postponed until 

October 2011 due to additional resources announced 

by Government for that location in 2011-2012 

Transition of Morwell OpsCen to BALSECC 

completed in August 2010. Transition of Bendigo 

OpsCen completed in May 2011. Geelong transition 

scheduled for August 2011 – delayed due to ESTA 

staffing issues. 

A long term Strategy has now been completed. The 

8 government funded shifts have all been deployed. 

Most of the properties have been completed, with 

the exception of the following (including expected 

completion dates): 

Neerim South (November 2011) 

Woodend (December 2011) 

Warrnambool (July 2011) 

Alexandra (August 2011) 

Frankston (December 2011) 

Knox (October 2011) 

Completed 

26 



Performance Priorities 2010-2011 

2010-2011 Target 2010-2011 Actual 

Timely response 

Proportion of emergency (Code 1) incidents responded to within 

15 minutes 1 85% 77.1% 

Proportion of emergency (Code 1) incidents responded to within 

15 minutes in centres with more than 7,500 population 1 90% 82.8% 

CERT arrival prior to ambulance where CERT is dispatched 85% 87.6% 

Activity 

Total number of metro emergency road cases 325,000 349,815 

Total number of rural emergency road cases 128,800 131,925 

Total number of metro non-emergency road cases 222,800 237,622 

Total number of rural non-emergency road cases 56,600 60,315 

Total number of Statewide emergency air cases 2,950 4,178 

Total number of Statewide non-emergency air cases 3,600 2,733 

Total number of Statewide pensions & concession card holder 

emergency cases 4 215,000 229,303 

Total number of Statewide pensions & concession card holder 

non-emergency cases 4 174,000 194,445 

Percentage of 000 callers receiving health advice or service from 

another health provider as an alternative to emergency ambulance 

response (metropolitan region) 

8% 8.3% 

Quality and safety 

Audited emergency cases meeting clinical practice standards 95% 97.8% 

Audited non-emergency cases meeting clinical practice standards 94% 98.6% 

Audited CERT attended cases meeting clinical practice standards 90% 96.2% 

Proportion of patients experiencing severe cardiac and traumatic 

pain whose level of pain is reduced significantly 2 90% 92.0% 

Proportion of emergency patients satisfied or very satisfied with the 

quality of care provided by paramedics 5 95% 98.0% 

Percentage of adult VF/VT cardiac arrest patients with vital signs 

at hospital 3 45% 50.3% 

Percentage of adult VF/VT cardiac arrest patients surviving to 

hospital discharge 3 20% 26.3% 

Notes. 

1. Based on Computer Aided Dispatch system data for Metropolitan and Patient Care Record data for rural. 

2. Adult patients (15 years of age or older) with an initial pain score greater than 7 and a reduction in score of 2 or more. 

3. Cardiac arrest excluding those witnessed by a paramedic occurring in patients older than 15 years where resuscitation is attempted 

and the arrest rhythm on first ECG assessment was Ventricular Fibrillation (VF) or Ventricular Tachycardia (VT). Most recent available 

data has been used, April 2010 to March 2011. 

4. The charge class assigned to these cases is subject to change during the period when an account is being finalised, and significant 

movements between charge classes can occur. Note that there is a difference between “cases” and “transports”. 

5. Based on results of survey conducted by the Council of Ambulance Authorities and excluding null/”Don’t know” responses. 


Statistical Summary 2010-2011 1 

2010-2011 2009-2010 2008-2009 2007-2008 2006-2007 

Road Incidents (Metropolitan Region) 

Emergency Operations 11 

Code 1 199,434 184,439 169,263 167,448 179,686 

Code 2 111,759 106,672 102,959 103,329 95,338 

Code 3 38,622 39,631 40,780 38,779 23,525 

Total Emergency Road Incidents 349,815 330,742 313,002 309,556 298,549 

Non-Emergency Operations (Code 3) 11 

3rd Party Stretcher Services 2 151,690 145,399 145,753 146,440 136,592 

Clinic Transport Services 85,932 80,691 74,513 69,981 73,206 

Total Non-Emergency Road Incidents 237,622 226,090 220,266 216,421 209,798 

Total Metropolitan Road Incidents 587,437 556,832 533,268 525,977 508,347 

Road Incidents (Rural Regions) 

Code 1 78,548 76,663 70,538 60,185 52,760 

Code 2 53,377 52,341 50,070 58,493 60,851 

Code 3 39,296 37,290 42,046 39,837 35,508 

3rd party (Code 3) 21,019 19,320 18,501 21,220 16,925 

Total Rural Road Incidents 192,240 185,614 181,155 179,735 166,044 

Road Incidents (All Regions) 

Code 1 277,982 261,102 239,801 227,633 232,446 

Code 2 165,136 159,013 153,029 161,822 156,189 

Non-Emergency and Code 3 336,559 322,331 321,593 316,257 285,756 

Total Road Incidents 779,677 742,446 714,423 705,712 674,391 

Air Incidents (All Regions) 

Fixed Wing - Emergency 3 1,976 1,135 729 684 660 

Fixed Wing - Non-Emergency 2,733 3,491 4,041 3,734 3,884 

Total Fixed Wing Incidents 4,709 4,626 4,770 4,418 4,544 

Helicopters 

Helicopter (HEMS 1 Essendon) 602 580 674 707 769 

Helicopter (HEMS 2 Latrobe Valley) 495 456 491 452 450 

Helicopter (HEMS 3 Bendigo) 332 384 432 437 423 

Helicopter (HEMS 4 Warrnambool) 4 206 177 

Helicopter (HEMS 5 Retrieval) 5 567 467 136 

Helicopter (Docklands) 6 26 54 39 

Total Helicopter Incidents (All Emergency) 2,202 2,064 1,759 1,650 1,681 

Emergency Air Incidents 3 4,178 3,199 2,488 2,334 2,341 

Non Emergency Air Incidents 2,733 3,491 4,041 3,734 3,884 

Total Air Incidents 6,911 6,690 6,529 6,068 6,225 

28 




Adult Retrieval 7 

Cases handled 3,592 3,038 3,030 

Retrievals 8 

Road retrievals - paramedic only 155 146 457 

Road retrievals - doctor & paramedic 360 145 160 

Total road retrievals 515 291 617 

Air retrievals - paramedic only 975 937 794 

Air retrievals - doctor & paramedic 414 284 173 

Total air retrievals 1,389 1,221 967 

Total adult retrievals 1,904 1,512 1,584 

Code 1 Response Time 9 

Percentage of responses within 15 minutes 77.1% 80.7% 82.4% 82.0% 85.7% 

Centres with population > 7,500 10 82.8% 86.9% 88.7% 87.9% n/a 

Patients Transported 

Road transports (Metropolitan Region) 11 

Emergency Operations 254,233 242,456 227,709 225,305 217,066 

Non-Emergency Operations Stretcher 143,176 137,257 138,124 138,970 132,883 

Total Stretcher 397,409 379,713 365,833 364,275 349,949 

Non-Emergency Clinic Transport Services 81,054 76,334 70,473 66,192 69,368 

Total Metropolitan region 478,463 456,047 436,306 430,467 419,317 

Road Transports (Rural Region) 

Total Rural regions 155,054 154,957 150,815 150,537 139,894 

Total Patients Transported by Road 633,517 611,004 587,121 581,004 559,211 

Air Transports (All Regions) 

Fixed Wing transports 4,536 4,383 4,606 4,194 4,432 

Helicopters 

Helicopter (HEMS 1 Essendon) 398 393 488 510 557 

Helicopter (HEMS 2 Latrobe Valley) 379 359 394 354 352 

Helicopter (HEMS 3 Bendigo) 272 315 369 326 330 

Helicopter (HEMS 4 Warrnambool) 4 159 135 

Helicopter (HEMS 5 Retrieval) 5 474 393 117 

Helicopter (Docklands) 6 19 50 35 

Total Helicopter 1,682 1,595 1,387 1,240 1,274 

Total Air Transports 6,218 5,978 5,993 5,434 5,706 

Total Patient Transports 639,735 616,982 593,114 586,438 564,917 


Statistical Summary 2010-2011 Cont. 


Road Patients Transported (All Regions) - Charging Categories 12 

Compensable Transports 

Veterans' Affairs 53,192 53,756 54,498 56,126 55,867 

Transport Accident Commission 12,037 12,213 12,113 11,927 11,792 

Workcover 4,324 4,317 4,308 4,666 4,601 

Hospital Transfers 24,515 25,732 24,943 24,300 20,815 

Ordinary 51,712 46,964 47,387 44,846 41,360 

Subscriber 95,408 94,700 88,428 85,762 79,618 

Total Compensable Road Transports 241,188 237,682 231,677 227,627 214,053 

Community Service Obligation Road Transports 392,329 373,322 355,444 353,377 345,158 

Total Patients Transported by Road 633,517 611,004 587,121 581,004 559,211 

Road Patients Transported - Kilometres Travelled (Rural) 13 

Code 1 2,842,191 2,859,394 2,408,085 1,861,794 1,618,892 

Code 2 2,262,005 1,842,340 1,795,814 1,946,034 2,038,128 

Code 3 6,325,926 6,241,294 6,238,226 6,038,303 5,250,177 

Total Kilometres (Rural Region) 11,430,122 10,943,028 10,442,125 9,846,131 8,907,197 

Referral Service (Metropolitan Region) 

Calls Managed 42,484 39,190 33,034 30,249 26,528 

Referrals (no emergency dispatch required) 31,781 28,952 24,145 20,808 18,516 

Notes 

Figures for 2009-2010 have been updated where applicable to include data received post balance date 

1. AV commenced operation on 1 July 2008. Data prior to 2008-2009 is aggregated Metropolitan Ambulance Service and Rural Ambulance 

Victoria data. Some data published in previous Annual Reports have been updated to ensure consistency and reflect more up to date data. 

2. Stretcher Non-Emergency incidents for 2007/08 have been adjusted to reflect the change in the basis of reporting from Patient Care 

Records to the Computer Aided Dispatch system. 

3. The categorisation of fixed wing emergency incidents and transports was updated in 2009-2010 to better reflect the clinical condition of 

patients. 

4. The HEMS 4 helicopter based in Warrnambool commenced operations on 1 July 2009. 

5. The HEMS 5 retrieval helicopter based at Essendon Airport commenced operations on 16 March 2009. 

6. AV assumed responsibility for the Docklands paediatric retrieval helicopter in July 2006. This helicopter ceased operations on 16 March 2009. 

7. AV assumed responsibility for Adult Retrieval Services in November 2007. 

8. All retrievals also appear as either a road or an air incident. Some changes in retrieval processes and classification occurred in 2009-2010 

and this accounts for some of the decrease in road retrievals and increase in air retrievals. 

9. Metropolitan response time reporting from 2007/08 is based on data sourced from the Computer Aided Dispatch system. Earlier 

metropolitan response times and all rural response times are sourced from Patient Care Records completed by paramedics. 

10. Based on the Australian Bureau of Statistics Urban Centre boundaries and resident population data (2006 Census). 

11. Figures from 2007/2008 onwards are no longer adjusted for missing Patient Care Records. The effect is in the order of 0.2% of incidents. 

12. Prior year charge class assignments have been updated to reflect final determination of appropriate charge class on completion of each 

account. Additionally, small numbers of patients who have received duplicate billing due to differing legacy systems in metro and rural have 

now been adjusted for. 

13. Metropolitan region data is not available. 

30 



Definitions 

Incident: 

Emergency: 

Dispatch Codes: 

An event to which one or more ambulances are dispatched. 

An incident to which one or more ambulances are dispatched in response to a ‘000’ call 

from a member of the public, or a medical request for transport requiring an emergency 

ambulance (due to patient acuity or transport timeframe). 

Code 1 incidents are time critical (proceed with lights and sirens); 

Code 2 incidents are acute, but not time critical (without warning devices); 

Code 3 incidents are not urgent. 

Non-Emergency: 

Compensable: 

Community Service 

Obligation: 

Retrieval: 

Request for patient transport where patient has been medically assessed and the 

transport is medically authorised; covered by the NEPT regulations and usually 

pre-booked. 

Not funded by DHS - patient or third party (e.g. hospital, DVA, WC, TAC, MSS) responsible 

for fee. 

Funded by DH - Pensioner or Health Care Card Holder exempt from fee. 

A retrieval is a coordinated inter-hospital transfer of a patient, who has a critical care or 

time critical healthcare need, which is unable to be met at the original health service. 

Retrieval services are provided by specialised clinical crews with advanced training in 

transport, retrieval and critical care medicine, operating within a structured system 

which ensures governance & standards. 

Cases handled by Adult Retrieval Victoria include the provision of adult Critical Care and 

Major Trauma advice, coordination of Critical Care bed access and retrieval of Critical 

Care patients state-wide. 

Referral Service: 

The Referral Service provides additional triaging of lower priority calls to 000 by a health 

professional; suitable calls are referred to other service providers as an alternative to an 

emergency ambulance dispatch. Referral options include locum general practitioners, 

nursing service, hospital response teams and non-emergency ambulance transport. 


Statutory Compliance 

Freedom of Information 

AV received 3,031 requests under the Freedom of 

Information Act 1982 in 2010–2011. This total was 

made up of 1,032 personal requests and 1,999 

non-personal requests. 

158 requests were carried over from the previous 

financial year while 63 requests were pending as at 

30 June 2011. 

Full or partial access was granted for 2,828 requests. 

Six requests were denied in full and no documents 

were identified for 226 requests. 

The most common reason for AV seeking to fully 

or partially exempt requested documents was the 

protection of personal privacy in relation to requests 

for information about persons other than the applicant. 

62 requests were withdrawn or not proceeded with 

by the applicant. 

Most applications were from lawyers, members of 

the public and Transport Accident Commission. 

Most applications were for access to Patient Care 

Records by patients attended by AV, their legal or 

other representatives, or surviving next of kin. 

AV collected $67,264.90 in application fees and 

waived $5,176. 

AV fulfilled its obligations to protect patient and staff 

privacy and/or confidentiality. 

Internal Reviews 2010–2011 

Requests received 2 

Outcome of Internal Reviews 

Original decision confirmed 2 

Original decision varied 0 

Original decision overturned 0 

Freedom Of Information Requests 2010–2011 

Requests received during the year 3,031 

Requests carried over from the previous year 158 

Response not completed within the statutory period 18 

Requests transferred to another agency 0 

Requests transferred from another agency 0 

Requests withdrawn or not proceeded with by the applicant 62 

Access granted in full 2,670 

Access granted in part (exemptions claimed) 158 

Access denied in full (exemptions claimed) 6 

Requests where no relevant documents could be located 226 

Requests awaiting completion at the end of the financial year 63 

32 



VIPP Contracts 

Under the Victorian Industry Participation Policy 

(VIPP) Act 2003, AV is required to disclose whether it 

had any VIPP contracts during the year. 

AV had two VIPP contracts commencing in 2010- 

2011. The total of these contracts is estimated at 

$17.7 million over the life of the contract (excluding 

GST). One contract was for statewide services and 

the other was for metropolitan Melbourne. One VIPP 

contract for statewide services ceased in 2010-2011. 

National Competition Policy 

AV complies, to the extent applicable, with the 

National Competition Policy. 

Purchasing 

All tender processes conformed to VGPB guidelines. 

Whole-of-government and government-endorsed 

supplier arrangements were utilised where 

appropriate for AV’s requirements. 

Building standards 

In November 1994, the Minister for Finance issued 

guidelines pursuant to Section 220 of the Building 

Act 1993 to promote conformity in building standards 

for buildings owned by public authorities. AV 

maintains a high level of compliance with building 

standards and regulations. All works carried out 

during the year were conducted in accordance with 

the Building Act and relevant building regulations. 

Consultancies Fees Incurred Fees Incurred 


$'000 

$'000 

Consultancies in excess of $100,000 

Frontier Software Pty Ltd - Payroll Implementation and Upgrade - 134 

Grant Thornton Pty Ltd - Organisation Structure and Financial Integration 416 536 

ORD Ltd - Future Planning - 215 

Small World Social Pty Ltd - Internal Communications Strategy - 148 

Consultancies costing less than $100,000 

27 consultancies were commissioned during 2010-2011 (2009-2010: 22) 

each valued at less than $100,000 

394 222 

Total (excluding GST) 810 1,255 


Statutory Compliance Cont. 

Whistleblower Disclosure 

The Whistleblowers’ Protection Act 2001 provides 

the legal framework within which disclosure can be 

made revealing corrupt conduct, conduct involving 

a substantial mismanagement of public resources 

or a substantial risk to public health and safety or 

the environment. 

AV recognises the importance and value of 

accountability and transparency in its management 

and administrative practices and supports the 

making of these disclosures. The alleged conduct, 

however, must be proven to be serious enough 

to constitute a criminal offence or reasonable 

grounds for dismissal to satisfy the Whistleblowers’ 

Protection Act 2001. 

A disclosure about improper conduct or detrimental 

action by AV or its employees may be made to AV 

contacts below or alternatively to the Ombudsman. 

AV Contact Person(s): 

Paul Bean 

Manager Professional Standards 

375 Manningham Road Doncaster Victoria 3108 

Telephone: 03 9840 3635 

Fax: 03 9840 3785 

Tony Walker 

General Manager Regional Services 


Telephone: 03 9840 3970 

Fax: 03 9840 3709 

Mark Rogers 

General Manager Specialist Services 


Telephone: 03 9840 3716 

Fax: 03 9840 3709 

Alternative Contact: 

The Ombudsman Victoria 

Level 9, 459 Collins Street Melbourne Victoria 3000 

Internet: www.ombudsman.vic.gov.au 

Telephone: 03 9613 6222 

Toll Free: 1800 806 314 

AV received one disclosure in 2010-2011, which was 

not substantiated. 

Equal Employment Opportunity 

In 2010–2011 there were 21 complaints that were 

formally investigated. Of these, four complaints 

were substantiated. AV has made, and is continuing 

to make, significant proactive efforts to address any 

EEO issues. A key activity is for all employees who 

are undertaking their Continuing Education Days to 

have a face-to-face information session on EEO. 

Code of Conduct 

AV employees are subject to the Code of Conduct 

for Victorian Public Sector Employees and also AV’s 

Workplace Conduct policy, which lays out expected 

workplace behaviours specific to ambulance. 

Disability Action Plan 

AV’s Disability Action Plan (DAP) requires that: 

1. Goods, services and facilities are accessible to 

people with a disability. 

• All AV administration offices have been audited 

and assessed to ensure they are compliant 

with the DAP requirements. 

• All AV operational stations are exempt from 

the DAP requirements. 

2. People with a disability can obtain and maintain 

employment. 

• All job advertisements include the clause that 

states AV does not discriminate. 

• Discriminating information provided by the 

applicant in the interview process is never 

transferred. 

3. There is inclusion and participation in the 

community. 

• Information regarding disability will be 

provided in any brochures or pamphlets 

distributed at Career Expos or AV Open Days. 

4. There is a positive change in attitudes and a 

reduction in practices that discriminate. 

• AV publications include people with disabilities. 

• All AV job descriptions are EEO and DAP compliant. 

34 



Health and safety 

(As at 30/6/11) 

2010-2011 

(Updated) 

2009-2010 

Number of workplace fatalities 0 0 

Lost time injury frequency rate 1 114.3 105.1 

Average number of standard claims per 100 FTE (full time equivalent) staff 1 9.3 11.2 

Average cost per WorkCover standard claim 1 $38,557 $32,095 

Number of hazards/incident reports lodged 3,543 3,705 

Percentage of WorkCover standard claims with a RTW plan initiated 100% 100% 

Percentage of employees immunised against influenza (include ACO) 2 45% 53% 

Average number of OHS related training hours per staff 3 4.3 4.1 

Percentage of Health & Safety Representatives (HSR) positions filled 92% 91% 

Notes: 

1) The 2009-2010 measures have been revised upwards as claims numbers increased and claim costs mature post balance date. Fully 

Developed Claims Costs are a combination of payments to date plus an estimate of outstanding claims costs advised by WorkSafe 

(future costs as calculated by the WorkSafe statistical case estimate model). There is a degree of uncertainty associated with these 

estimates, and fully developed claims costs can vary over time as individual claims experience emerges, particularly early in the life 

of a claim. 

2) The 2009-2010 influenza immunisation program was not completed until after 30 June 2010. To avoid confusion, the entire 2009-2010 

program is reported in the revised 2010 measure. The 2010-2011 program has been completed and is reported accordingly. 

3) The 2009-2010 number was updated as this measure was based on manual systems, which were not completely processed at the time 

of publication. 


Financial Overview 2010-2011 

For the 2010–2011 financial year, AV recorded a net 

result before capital and specific items of $1.598 

million surplus (2009–2010: $2.919 million deficit); 

net result for the year of $0.158 million deficit (2009– 

2010: $5.941 million deficit); and comprehensive 

result for the year of $0.867 million surplus (2009– 

2010: $4.891 million deficit). 

Government contributions for the year amounted 

to $344.972 million, which represented 61 per cent 

of AV’s total revenue source. These government 

contributions included capital and one-off 

funds received from the Department of Health 

($26.854 million), specific-purpose funds from the 

Department of Justice ($9.384 million), and oneoff 

funds from the Transport Accident Commission 

($10.000 million). 

Transport revenue was $108.903 million, which 

was 19 per cent of AV’s total revenue. This revenue 

included chargeable transports only and excludes 

community service obligations, such as pensioners 

and health care card holders. 

Membership Scheme revenue was $104.728 million, 

representing 18 per cent of AV’s total revenue. Total 

state-wide membership numbers were 967,967 as at 

30 June 2011. 

Revenue from other sources such as donations, 

bequests, interest, etc. amounted to $12.571 million, 

which made up the remaining 2 per cent of AV’s total 

revenue source. 

Total expenditure was $571.332 million, of which 

$459.213 million (80 per cent) related to employee 

benefits and contractual obligations for outsourced 

service provision (eg. non-emergency services, Air 

Ambulance services and computer aided ambulance 

dispatch services). A further $67.717 million (12 

per cent) related to medical supplies, vehicle and 

property maintenance, rental and occupancy costs, 

membership promotion and office and technical 

expenses. The balance of $44.402 million (8 per 

cent) included depreciation and amortisation, 

revaluation decrement, doubtful debts, audit and 

other charges. 

AV has continued to invest its grants and efficiency 

savings statewide, on paramedic recruitment 

(government announcements), technology 

enhancement and infrastructure expenditure to 

address growth in demand and operational response 

times, and maintain high key clinical outcomes. The 

organisation also continued to invest in integration 

costs, including operational and business systems, 

as well as integration of policies and procedures for 

both operational and administrative functions. 

AV’s 2010–2011 financial year results reflect 

an acceptable liquidity position, however, the 

organisation’s year-end cash balance includes funds 

committed for capital expenditures, specifically for rural 

property refurbishments, new vehicles and branches, 

three-year and five-year Membership Scheme revenue 

received in advance, as well as funds reserved to meet 

future long service leave commitments. 

Bankers: Westpac Institutional Bank, Level 10, 360 Collins Street, Melbourne Vic 3000 

Westpac Institutional Bank, 302 Sturt Street, Ballarat Vic 3350 

Internal Auditors: PriceWaterhouseCoopers, Freshwater Place, 2 Southbank Blvd, Southbank 3006 

(Other audit service providers were also used for: independent assurance report for 

the membership scheme IT controls, occupational health and safety certification, 

communications audit, and other ad hoc reviews) 

External Auditors: Auditor-General of Victoria, 

Victorian Auditor-General’s Office, Level 24, 35 Collins Street, Melbourne Vic 3000 

36 



Summary Of Financial Results 2010–2011 2009–2010 2008–2009 

$'000 $'000 $'000 

Total Revenue 571,174 541,100 507,155 

Total Expenses 571,332 547,041 507,833 

Operating Surplus/(Deficit) (158) (5,941) (678) 

Retained Surplus/(Deficit) (6,776) (6,619) (678) 

Total Assets 385,617 365,851 347,942 

Total Liabilities 224,946 206,048 183,248 

Net Assets 160,671 159,803 164,694 

Total Equity 160,671 159,803 164,694 

Financial Indicators 2010–2011 2009–2010 2008–2009 

Current Assets Ratio 0.62 0.57 0.63 

Debtors Turnover (Days) 63 58 63 

Creditors Payable Turnover (Days) 47 38 35 

Bad & Doubtful Debt Prov/Ytd Billings Ratio 0.09 0.09 0.13 

Cost Per Road Incident ($) 648 648 638 

Liability Ratio 0.58 0.56 0.53 

Asset Turnover Ratio 1.52 1.52 1.50 


38 




Financial Report for the year ending 

30 June 2011

40 




42 




COMPREHENSIVE OPERATING STATEMENT 

for the year ended 30 June 2011 



INCOME 


NOTE 2011 2010 

$'000 

$'000 

Revenue from Operating Activities 2a 531,749 503,418 

Revenue from Non‐Operating Activities 2a 5,613 3,673 

Other Income NOTE 2a 3,098 2011 3,542 2010 

TOTAL INCOME 540,460 $'000 

510,633 $'000 

INCOME 

EXPENSES Revenue from Operating Activities 2a 531,749 503,418 

Employee Revenue from Benefits Non‐Operating Activities 2a 3 (358,026) 5,613 (335,163) 3,673 

Contract Other Income Payments and Services 2a 3 (101,187) 3,098 (96,797) 3,542 

Supplies TOTAL INCOME and Services 3 540,460 (41,565) 510,633 (44,791) 

Maintenance 3 (16,770) (16,498) 

Bad EXPENSES and Doubtful Debts 

Other Employee Expenses Benefits 

3 

3 (9,941) 

(358,026) (11,373) 

(8,984) 

(335,163) (11,319) 

TOTAL Contract EXPENSES Payments and Services 3 (538,862) (101,187) (513,552) (96,797) 

NET Supplies RESULT and BEFORE ServicesCAPITAL & SPECIFIC ITEMS 3 (41,565) 1,598 (44,791) (2,919) 

Maintenance 3 (16,770) (16,498) 

Capital Bad and Purpose Doubtful Income Debts 2a 3 26,854 (9,941) 24,178 (8,984) 

Available‐for‐Sale Other Expenses Revaluation Surplus Gain Recognised 2a 3 (11,373) 62 (11,319) ‐ 

TOTAL Impairment EXPENSES of Financial Assets 3 (538,862) (5) (513,552) (81) 

Depreciation NET RESULT BEFORE and Amortisation CAPITAL & SPECIFIC ITEMS 3,4 (27,443) 1,598 (26,389) (2,919) 

Net Gain/(Loss) on Disposal of Non‐Financial Assets 2g (1,224) (730) 

Capital Purpose Income 2a 26,854 (1,756) 24,178 (3,022) 

Available‐for‐Sale Revaluation Surplus Gain Recognised 2a 62 ‐ 

NET Impairment RESULT of FOR Financial THE YEAR Assets 3 (158) (5) (5,941) (81) 

Depreciation and Amortisation 3,4 (27,443) (26,389) 

Net OTHER Gain/(Loss) COMPREHENSIVE on Disposal INCOME of Non‐Financial Assets 2g (1,224) (730) 

Net fair value gains on Available‐for‐Sale Financial Assets 16a (1,756) 1,025 (3,022) 1,050 

1,025 1,050 

NET RESULT FOR THE YEAR (158) (5,941) 

COMPREHENSIVE RESULT FOR THE YEAR 867 (4,891) 

OTHER COMPREHENSIVE INCOME 

Net fair value gains on Available‐for‐Sale Financial Assets 16a 1,025 1,050 

1,025 1,050 


This Statement should be read in conjunction with the accompanying notes. 







BALANCE SHEET 

INCOME 

as at 30 June 2011 


$'000 

$'000 





510,633 $'000 

CURRENT ASSETS 

EXPENSES Cash and Cash Equivalents 5 83,839 62,876 

Employee Receivables Benefits 36 (358,026) 6,876 (335,163) 15,819 

Contract Fees Receivable Payments and Services 37 (101,187) 19,724 (96,797) 17,876 

Supplies Other Financial and Services Assets 38 (41,565) 6,165 (44,791) 483 

Inventories Maintenance 39 (16,770) 1,892 (16,498) 2,272 

Bad Prepayments and Doubtful Debts 3 (9,941) 3,402 (8,984) 4,143 

Other Non‐Financial Expenses Assets Classified as Held for Sale 10 3 (11,373) 1,231 (11,319) 1,298 

TOTAL EXPENSES CURRENT ASSETS (538,862) 123,129 (513,552) 104,767 

NET RESULT BEFORE CAPITAL & SPECIFIC ITEMS 1,598 (2,919) 

NON‐CURRENT ASSETS 

Capital Receivables Purpose Income 2a 6 26,854 19,471 24,178 11,948 

Available‐for‐Sale Other Financial Assets Revaluation Surplus Gain Recognised 2a 8 2,976 62 7,973 ‐ 

Property, Impairment Plant of Financial and Equipment Assets 11 3 235,587 (5) 236,641 (81) 

Intangible Depreciation Assets and Amortisation 3,4 12 (27,443) 4,454 (26,389) 4,522 

TOTAL Net Gain/(Loss) NON‐CURRENT on Disposal ASSETS of Non‐Financial Assets 2g 262,488 (1,224) 261,084 (730) 

(1,756) (3,022) 

TOTAL ASSETS 385,617 365,851 


CURRENT LIABILITIES 

Payables OTHER COMPREHENSIVE INCOME 

13 30,815 24,667 

Employee Net fair value Benefits gains on Available‐for‐Sale Financial Assets 16a 14 113,299 1,025 103,433 1,050 

Prepaid Income 15 53,890 1,025 54,356 1,050 

TOTAL CURRENT LIABILITIES 198,004 182,456 


NON‐CURRENT LIABILITIES 

Employee Benefits 14 15,642 11,823 

Prepaid Income 15 11,300 11,769 

TOTAL NON‐CURRENT LIABILITIES 26,942 23,592 

TOTAL LIABILITIES 224,946 206,048 

NET ASSETS 160,671 159,803 

EQUITY 

Surpluses 16a 9,747 8,722 

Contributed Capital 16b 157,700 157,700 

Accumulated Deficit 16c (6,776) (6,619) 

TOTAL EQUITY 160,671 159,803 

COMMITMENTS FOR EXPENDITURE 19 263,960 176,123 

CONTINGENT ASSETS AND CONTINGENT LIABILITIES 20 ‐ ‐ 



44 







STATEMENT OF CHANGES IN EQUITY 

INCOME 



$'000 

$'000 



Other Income Property, Plant Financial Asset 2a Restricted Contributions 3,098 Accumulated 3,542 TOTAL EQUITY 

TOTAL INCOME 

EXPENSES 

& Equipment 

Revaluation 

Surplus 

Available for 

Sale 

Revaluation 

Specific 

Purpose 

Surplus 

540,460 by Owners Surpluses/ 510,633 

(Deficits) 

Employee Benefits Note $'000 $'000 3 $'000 (358,026) $'000 $'000 (335,163) $'000 

Contract Payments and Services 3 (101,187) (96,797) 

Balance Supplies at and 1 July Services 2009 16 7,154 518 3 ‐ (41,565) 157,700 (44,791) (678) 164,694 

Net Maintenance result for the year 16c ‐ 3 ‐ ‐ (16,770) ‐ (16,498) (5,941) (5,941) 

Other Bad comprehensive and Doubtful Debts income for the year 16a ‐ 1,050 3 ‐ (9,941) ‐ (8,984) ‐ 1,050 

Other Expenses 3 (11,373) (11,319) 

Balance TOTAL at EXPENSES 30 June 2010 7,154 1,568 ‐ (538,862) 157,700 (513,552) (6,619) 159,803 

NET RESULT BEFORE CAPITAL & SPECIFIC ITEMS 1,598 (2,919) 

Net result for the year 16c ‐ ‐ ‐ ‐ (158) (158) 

Other Capital comprehensive Purpose Income income for the year 16a ‐ 1,025 2a ‐ 26,854 ‐ 24,178 ‐ 1,025 


Balance Impairment at 30 June of Financial 2011 Assets 7,154 2,593 3 ‐ (5) 157,700 (6,776) (81) 160,671 



(1,756) (3,022) 




1,025 1,050 









CASH FLOW STATEMENT 

INCOME 



$'000 

$'000 





510,633 $'000 

CASH FLOWS FROM OPERATING ACTIVITIES 

EXPENSES Operating Grants from Government 320,145 292,347 

Employee Transport Fees Benefits Received 3 (358,026) 99,369 (335,163) 97,435 

Contract Membership Payments Fees Received and Services 3 (101,187) 103,794 (96,797) 97,534 

Supplies Interest Received and Services 3 (41,565) 5,213 (44,791) 3,022 

Maintenance Donations and Bequests Received 3 (16,770) 785 (16,498) 1,034 

Bad GST and Received Doubtful from Debts ATO 3 15,473 (9,941) 18,724 (8,984) 

Other Expenses Receipts 3 (11,373) 3,550 (11,319) 3,183 

TOTAL 

Employee 

EXPENSES 

Benefits Paid 

(538,862) 

(345,059) 

(513,552) 

(320,729) 

NET Payments RESULT for BEFORE Supplies CAPITAL and Services & SPECIFIC ITEMS (183,797) 1,598 (190,163) (2,919) 

Cash Generated from Operations 19,473 2,387 

Capital Purpose Income 2a 26,854 24,178 

Capital Grants from Government 27,620 24,119 


Impairment 

Net Cash Inflow 

of Financial 

From Operating 

Assets 

Activities 17 

3 

47,093 

(5) 

26,506 

(81) 



CASH FLOWS FROM INVESTING ACTIVITIES 

(1,756) (3,022) 

Purchase of Property, Plant and Equipment (29,928) (42,030) 

NET 

Proceeds 

RESULT 

from 

FOR 

Sale 

THE 

of 

YEAR 

Property, Plant and Equipment 3,798 

(158) (5,941) 

6,288 

Proceeds from Sale of Investments ‐ 778 

Net Cash Outflow From Investing Activities (26,130) (34,964) 



NET INCREASE / (DECREASE) IN CASH HELD 20,963 (8,458) 

1,025 1,050 

CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 62,876 71,334 


CASH AND CASH EQUIVALENTS AT END OF YEAR 5 83,839 62,876 


This statement should be read in conjunction with the accompanying notes. 

46 




NOTES TO THE FINANCIAL STATEMENTS 


NOTE 1: STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES 

(a) Statement of Compliance 

These financial statements are a general purpose financial report which have been prepared in accordance with the Financial Management 

Act 1994 , and applicable Australian Accounting Standards (AASs) and Australian Accounting Interpretations and other mandatory 

requirements. AASs include Australian equivalents to International Financial Reporting Standards. 

The financial statements also comply with relevant Financial Reporting Directions (FRDs) issued by the Department of Treasury and 

Finance, and relevant Standing Directions (SDs) authorised by the Minister of Finance. 

Ambulance Victoria (AV) is a not‐for‐profit entity and therefore applies the additional Aus paragraphs applicable to "not‐for‐profit" 

entities under the AAS's. 

The annual financial statements were authorised for issue by the Board of Ambulance Victoria on 16 August 2011. 

(b) Basis of Accounting Preparation and Measurement 

Accounting policies are selected and applied in a manner which ensures that the resulting financial information satisfies the concepts of 

relevance and reliability, thereby ensuring that the substance of the underlying transactions or other events is reported. 

The accounting policies set out below have been applied in preparing the financial statements for the year ended 30 June 2011, and the 

comparative information presented in these financial statements for the year ended 30 June 2010. 

The going concern basis was used to prepare the financial statements. 

These financial statements are presented in Australian dollars, the functional and presentation currency of AV. 

The financial statements, except for cash flow information, have been prepared using the accrual basis of accounting. Under the accrual 

basis, items are recognised as assets, liabilities, equity, income or expenses when they satisfy the definitions and recognition criteria 

for those items, that is they are recognised in the reporting period to which they relate, regardless of when cash is received or paid. 

The financial statements are prepared in accordance with the historical cost convention, except for the revaluation of certain non‐financial 

assets and financial instruments, as noted. Particularly, exceptions to the historical cost convention include: 

‐ Property, Plant and Equipment, which subsequent to acquisition, are measured at valuation and are re‐assessed with sufficient 

regularity to ensure that the carrying amounts do not materially differ from their fair values; 

‐ Available‐for‐sale investments which are measured at fair value with movements reflected in equity until the asset is derecognised; and 

‐ The fair value of assets other than land is generally based on their depreciated replacement value. 

Historical cost is based on the fair values of the consideration given in exchange for assets. 

In the application of AASs management is required to make judgements, estimates and assumptions about carrying values of assets 

and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical 

experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis 

of making the judgements. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the 

period in which the estimate is revised if the revision affects only that period or in the period of the revision, and future periods if the 

revision affects both current and future periods. Judgements made by management in the application of AASs that have significant effects on the 

financial statements and estimates, with a risk of material adjustments in the subsequent reporting period, are disclosed throughout the notes to the 

financial statements. 

(c) Reporting Entity 

The financial statements include all the controlled activities of AV. 

Its principal address is: 

375 Manningham Road 

Doncaster 

Victoria 3108 

A description of the nature of Ambulance Victoria's operations and principal activities is included in the report of operations, which 

does not form part of these financial statements 





NOTE 1: STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 

(d) Scope & Presentation of financial statements 

Comprehensive Operating Statement 

The Comprehensive Operating Statement includes the subtotal entitled 'Net Result Before Capital & Specific Items' to enhance 

the understanding of the financial performance of AV. This subtotal reports the result excluding items such as capital grants, assets 

received or provided free of charge, depreciation, and items of an unusual nature and amount such as specific revenues and expenses. 

The exclusion of these items is made to enhance matching of income and expenses so as to facilitate the comparability and consistency 

of results between years and the Victorian Public Health Services. The 'Net Result Before Capital & Specific Items' is used by the 

management of AV, the Department of Health and the Victorian Government to measure the ongoing result of AV in operating ambulance 

services. 

Capital and specific items, which are excluded from the sub‐total, comprise: 

. Capital purpose income, which comprises all tied grants, donations and bequests received for the purpose of acquiring non‐current 

assets, such as capital works, plant and equipment or intangible assets. It also includes donations of plant and equipment. 

Consequently the recognition of revenue as capital purpose income is based on the intention of the provider of the revenue at the 

time the revenue is provided. 

. Specific income/expense, comprise of the following items, when material: 

‐ Voluntary departure packages 

‐ Write‐down of inventories 

‐ Non‐current asset revaluation increments/decrements 

‐ Diminution/impairment of investments 

‐ Litigation Settlements 

‐ Non‐current assets lost or found 

‐ Reversal of Provisions 

. Impairment of financial and non‐financial assets, which includes all impairment losses (and reversal of previous impairment losses), 

which have been recognised in accordance with Note 1 (g) and (h). 

. Depreciation and amortisation, as described in Note 1 (f). 

. Assets provided or received free of charge, as described in Note 1 (e). 

. Expenditure using capital purpose income, comprising of expenditure which either falls below the asset capitalisation threshold, or 

doesn't meet asset recognition criteria and therefore does not result in the recognition of an asset in the Balance Sheet, where 

funding for that expenditure is from capital purpose income. 

Balance Sheet 

Assets and liabilities are categorised either as current or non‐current. 

Statement of changes in equity 

The statement of changes in equity presents reconciliations of each non‐owner and owner equity opening balance at the beginning of 

the reporting period to the closing balance at the end of the reporting period. It also shows separately changes due to amounts recognised 

in the comprehensive result and amounts recognised in other comprehensive income related to other non‐owner changes in equity. 

Cash flow statement 

Cash flows are classified according to whether or not they arise from operating activities, investing activities, or financing activities. This 

classification is consistent with requirements under AASB 107 Statement of Cash Flows. 

48 







(e) Income Recognition 

Income is recognised in accordance with AASB 118 Revenue and is recognised as to the extent that it is probable that the economic benefits 

will flow to AV and the income can be reliably measured. Unearned income at reporting date is reported as income received in advance. 

Amounts disclosed as revenue are, where applicable, net of returns, allowances and duties and taxes. 

Government Grants and Other Transfers of Income 

Government grants and other transfers of income (other than contributions by owners) are recognised as income when AV gains control of 

the underlying assets in accordance with AASB 1004 Contributions. For reciprocal grants, AV is deemed to have assumed control when the 

performance has occurred under the grant. For non‐reciprocal grants, AV is deemed to have assumed control when the grant is received or 

receivable. Conditional grants may be reciprocal or non‐reciprocal depending on the terms of the grant. 

Contributions are deferred as income in advance when AV has a present obligation to repay them and the present obligation can be reliably measured. 

Indirect Contributions from the Department of Health 

. Insurance premiums incurred by the Department of Health on behalf of AV are recognised as revenue following advice from the 

Department of Health. 

. Long Service Leave (LSL) revenue is recognised upon finalisation of movements in LSL liability in line with the arrangements set 

out in the Metropolitan Health and Aged Care Services Division Hospital Circular 14/2009. 

Transport Fees 

Revenue from ambulance services is recognised upon the provision of such a service. 

Membership Fee Revenue 

Membership revenue is recognised on a time proportionate basis over the membership period. 

Donations and Other Bequests 

Donations and bequests are recognised as revenue when received. If donations are for a special purpose, they may be appropriated 

to a reserve. 

Interest Revenue 

Interest revenue is recognised on a time proportional basis taking into account the effective yield of the financial assets. 

Sale of Investments 

The gain/loss on the sale of investments is recognised when the investment is realised. 

Resources Provided and Received Free of Charge or for Nominal Consideration 

Resources provided or received free of charge or for nominal consideration are recognised at their fair value when the transferee obtains 

control over them, irrespective of whether restrictions or conditions are imposed over the use of the contributions, unless received from 

another agency as a consequence of a restructuring of administrative arrangements. In the latter case, such transfer will 

be recognised at carrying value. Contributions in the form of services are only recognised when a fair value can be reliably determined and 

the services would have been purchased if not donated. 

(f) Expense recognition 

Expenses are recognised as they are incurred and reported in the financial year to which they relate. 

Cost of Goods Sold 

Cost of good sold are recognised when the sale of an item occurs by transferring the cost or value of the item/s from inventories. 

Employee expenses 

Employee expenses include: 

‐ Wages and salaries; 

‐ Annual leave; 

‐ Accrued days off; 

‐ Sick leave; 

‐ Long service leave; and 

‐ Superannuation expenses which are reported differently depending upon whether employees are members of defined benefit or defined 

contribution plans. 






(f) Expense Recognition (continued) 

Superannuation 

Defined Contribution Plans 

In relation to defined contribution (i.e. accumulation) superannuation plans, the associated expense is simply the employer contributions that are paid 

or payable in respect of employees who are members of these plans during the reporting period. Contributions to defined contribution superannuation 

plans are expensed when incurred. 

Defined Benefit Plans 

The amount charged to the Comprehensive Operating Statement in respect of defined benefit superannuation plans represents the 

contributions made by AV to the superannuation plans in respect to the services of current AV staff during the reporting period. 

Superannuation contributions are made to the plans based on the relevant rules of each plan and are based upon actuarial advice. 

Employees of AV are entitled to receive superannuation benefits and AV contributes to both the defined benefit and defined contribution 

plans. The defined benefit plans provide benefits based on years of service and final average salary. 

The name and details of the major employee superannuation funds and contributions made by AV are as follows: 

Fund 

Contributions Paid or Payable 

for the Year 

2011 2010 

$'000 

$'000 

Defined Benefit Plans: 

Emergency Services Superannuation Fund 23,703 21,339 

Defined Contribution Plans: 

Emergency Services Superannuation Fund 3,227 2,903 

Other 523 433 

Total 27,453 24,675 

Depreciation 

Assets with a cost in excess of $1,000 (2009‐10: $1,000) are capitalised and depreciation has been provided on depreciable assets so 

as to allocate their cost or valuation over their estimated useful lives. Depreciation is generally calculated on a straight‐line basis, at a rate 

that allocates the asset value, less any estimated residual value over its estimated useful life. Estimates of the remaining useful lives and 

depreciation method for all assets are reviewed at least annually. This depreciation charge is not funded by the Department of Health. 

Depreciation is provided on property, plant and equipment, including freehold buildings, but excluding land. Depreciation begins when 

the asset is available for use, which is when it is in the location and condition necessary for it to be capable of operating in a manner 

intended by management. 

The following table indicates the expected useful lives of non‐current assets on which the depreciation charges are based. 


Buildings 1 to 61 years 1 to 61 years 

Building Components: 

. Structure Shell Building Fabric 51 years 51 years 

. Site Engineering Service and Central Plant 27 years 27 years 

. Fit Out 21 years 21 years 

. Trunk Reticulated Building Systems 22 years 22 years 

Leasehold Improvements 1 to 50 years 1 to 50 years 

Plant & Equipment 1 to 13 years 1 to 13 years 

Intangibles 2 to 10 years 2 to 10 years 

Office Furniture & Equipment 1 to 18 years 1 to 18 years 

Motor Vehicles 1 to 10 years 1 to 10 years 

As part of the Buildings valuation, building values were componentised and each component assessed for its useful life which is 

represented above. 

50 







(f) Expense Recognition (continued) 

Amortisation 

Amortisation is allocated to intangible assets with finite useful lives on a systematic (typically straight‐line) basis over the asset's useful 

life. Amortisation begins when the asset is available for use, that is, when it is in the location and condition necessary for it to be capable 

of operating in the manner intended by management. The amortisation period and the amortisation method for an intangible asset with a 

finite useful life are reviewed at least at the end of each annual reporting period. In addition, an assessment is made at each reporting date 

to determine whether there are indicators that the intangible asset concerned is impaired. If so, the assets concerned are tested as to 

whether their carrying value exceeds their recoverable amount. 

Intangible assets with indefinite useful lives are not amortised, but are tested for impairment annually or whenever there is an indication that the asset 

may be impaired. The useful lives of intangible assets that are not being amortised are reviewed each period to determine whether events and 

circumstances continue to support an indefinite useful life assessment for that asset. In addition, AV tests all intangible assets with indefinite useful lives 

for impairment by comparing the recoverable amount for each asset with its carrying amount: 

• Annually; and 

• whenever there is an indication that the intangible asset may be impaired. 

Any excess of the carrying amount over the recoverable amount is recognised as an impairment loss. 

Intangible assets with finite useful lives are amortised over a 2‐10 year period (2009‐10: 2‐10 year period). 

(g) Financial Assets 

Cash and Cash Equivalents 

Cash and cash equivalents comprise cash on hand and cash at bank, deposits at call and highly liquid investments with an original maturity 

of 3 months or less, which are held for the purpose of meeting short term cash commitments rather than investment purposes, which are readily 

convertible to known amounts of cash and are subject to insignificant risk of changes in value. 

For the cash flow statement presentation purposes, cash and cash equivalents includes bank overdrafts, which are included as current borrowings in the 

balance sheet. 

Receivables 

Receivables consist of: 

‐ Statutory receivables, which includes predominantly amounts owing from the Victorian Government and GST input tax credits recoverable; and 

‐ Contractual receivables, which includes mainly debtors in relation to goods and services, loans to third parties, accrued investment income, and 

finance lease receivables. 

Fees Receivable and Receivables are carried at nominal amounts due and are due for settlement within 30 days from the date of recognition. 

Collectability of debts is reviewed on an ongoing basis, and debts which are known to be uncollectible are written off. A provision for 

doubtful debts is recognised when there is objective evidence that an impairment loss has occurred. Bad debts are written off when 

identified. 

Receivables that are contractual are classified as financial instruments. Statutory receivables are not classified as financial instruments. 

Fees Receivable and Receivables are recognised initially at fair value and subsequently measured at amortised cost, using the effective 

interest method, less any accumulated impairment. 

The effective interest method is a method of calculating the amortised cost of a financial asset and of allocating interest income over the 

relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of 

the financial asset, or, where appropriate, a shorter period. 






(g) Financial Assets (continued) 

Investments and Other Financial Assets 

Other financial assets are recognised and derecognised on trade date where purchase or sale of an investment is under a contract whose 

terms require delivery of the investment within the timeframe established by the market concerned, and are initially measured at fair value, 

net of transaction costs. 

AV classifies its other financial assets between current and non‐current assets based on the purpose for which the assets were acquired. Management 

determines the classification of its other financial assets at initial recognition. 

Investments are classified in the following categories: 

‐ Loans and receivables; and 

‐ Available‐for‐sale financial assets 

AV assesses at each balance sheet date whether a financial asset or group of financial assets is impaired. 

All financial assets are subject to annual review for impairment. 

Loans and Receivables 

Trade receivables, loans, term deposits with maturity greater than three months and other receivables are recorded at amortised cost, using the 

effective interest method, less impairment. Term deposits with maturity greater than three months are also measured at amortised cost, using the 

effective interest method, less impairment. 

The effective interest method is a method of calculating the amortised cost of a financial asset and of allocating interest income over the relevant 

period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset, or, 

where appropriate, a shorter period. 

Available‐for‐Sale Financial Assets 

Available for sale financial assets are measured at fair value. Gains and losses arising from changes in fair value are recognised directly in 

equity until the investment is disposed of or is determined to be impaired, at which time the cumulative gain or loss previously recognised in 

other comprehensive income is included in the net result for the period. Fair value is determined in the manner described in Note 18. 

Impairment of Financial Assets 

At the end of each reporting period AV assesses whether there is objective evidence that a financial asset or group of financial asset is impaired. 

Objective evidence includes financial difficulties of the debtor, default payments, debts which are more than 60 days overdue, and changes 

in debtor credit ratings. All financial instruments assets, except those measured at fair value through profit or loss, are subject to annual 

review for impairment. 

Bad and doubtful debts for financial assets are assessed on a regular basis. Those bad debts considered as written off and allowance for 

doubtful receivables are recognised as expenses in the net result. 

The amount of the allowance is the difference between the financial asset's carrying amount and the present value of estimated future 

cash flows, discounted at the effective interest rate. 

Where the fair value of an investment in an equity instrument at balance date has reduced by 20 percent or more than its cost price or 

where its fair value has been less than its cost price for a period of 12 or more months, the financial asset is treated as impaired. 

In assessing impairment of statutory (non‐contractual) financial assets, which are not financial instruments, professional judgement is applied 

in assessing materiality using estimates, averages and other computational methods in accordance with AASB 136 Impairment of Assets . 

52 







(g) Financial Assets (continued) 

Net Gain/(Loss) on Financial Instruments 

Net gain/(loss) on financial instruments include impairment and reversal of impairment for financial instruments at amortised cost, and disposals 

of financial assets. 

Revaluations of Financial Instruments at Fair Value 

The revaluation gain/(loss) on financial instruments at fair value excludes dividends or interest earned financial assets. 

(h) Non‐Financial Assets 

Inventories 

Inventories include goods and other property held either for sale, consumption or for distribution at no or nominal cost in the ordinary 

course of business operations. 

Inventories held for distribution are measured at cost, adjusted for any loss of service potential. All other inventories, including land held for sale, are 

measured at the lower of cost and net realisable value. 

The basis used in assessing loss of service potential for inventories held for distribution include current replacement cost and technical 

or functional obsolescence. Technical obsolescence occurs when an item still functions for some or all of the tasks it was originally 

acquired to do, but no longer matches existing technologies. Functional obsolescence occurs when an item no longer functions the 

way it did when it was first acquired. 

Cost is determined principally by the weighted average cost method and includes expenditure incurred in acquiring the inventories and 

bringing them to their existing condition. Inventories acquired at no cost or for nominal consideration are measured at current replacement 

cost at the date of acquisition. 

Non‐Financial Physical Assets Classified as Held for Sale 

Non‐financial physical assets and disposal groups and related liabilities are treated as current and are classified as held for sale if their carrying 

amount will be recovered through a sale transaction rather than through continuing use. This condition is regarded as met only when the 

sale is highly probable and the asset's sale is expected to be completed within 12 months from the date of classification, and the asset is 

available for immediate use in the current condition. 

Non‐financial physical assets (including disposal groups) classified as held for sale are measured at the lower of carrying amount and fair 

value less costs to sell, and are not subject to depreciation. 

Property, Plant and Equipment 

All non‐current physical assets are measured initially at cost and subsequently revalued at fair value less accumulated depreciation and impairment. 

Freehold and Crown Land is measured at fair value with regard to the property's highest and best use after due consideration is made 

for any legal or constructive restrictions imposed on the asset, public announcements or commitments made in relation to the intended 

use of the asset. Theoretical opportunities that may be available in relation to the assets are not taken into account until it is virtually 

certain that any restrictions will no longer apply. 

Land and Buildings are recognised initially at cost and subsequently measured at fair value less accumulated depreciation and impairment. 

Plant, Equipment and Vehicles are recognised initially at cost and subsequently measured at fair value less accumulated depreciation 

and impairment. Depreciated historical cost is generally a reasonable proxy for depreciated replacement cost because of the short lives 

of the assets concerned. 






(h) Non‐Financial Assets (continued) 

Revaluations of Property, Plant and Equipment 

Property, Plant and Equipment are measured at fair value and are revalued in accordance with FRD 103D Non‐Current Physical Assets . 

This revaluation process normally occurs at least every five years, based upon the asset's Government Purpose Classification, but may 

occur more frequently if fair value assessments indicate material changes in value. Independent valuers are used to conduct these 

scheduled revaluations and any interim revaluations are determined in accordance with the requirements of the FRDs. Revaluation 

increments or decrements arise from differences between an asset's carrying value and fair value. 

Revaluation increments are credited directly to the Property, Plant and Equipment Revaluation Surplus, except that, to the extent that an 

increment reverses a revaluation decrement in respect of that same class of asset previously recognised as an expense in net result, the 

increment is recognised as income in the net result. 

Revaluation decrements are recognised immediately as expenses in the net result, except that, to the extent that a credit balance exists in 

the Property, Plant and Equipment Revaluation Surplus in respect of the same class of assets, they are debited directly to the Property, 

Plant and Equipment Revaluation Surplus. 

Revaluation increases and revaluation decreases relating to individual assets within an asset class are offset against one another within 

that class but are not offset in respect of assets in different classes. 

The Property, Plant and Equipment Revaluation Surplus is not normally transferred to accumulated funds on derecognition of the relevant asset. 

In accordance with FRD 103D AV's non‐current physical assets were assessed annually to determine whether revaluation of the 

non‐current physical assets was required. 

Intangible Assets 

Intangible assets represent identifiable non‐monetary assets without physical substance such as computer software, licences and 

development costs. 

Intangible assets are initially recognised at cost. Subsequently, intangible assets with finite useful lives are carried at cost less accumulated 

amortisation and accumulated impairment losses. Costs incurred subsequent to initial acquisition are capitalised when it is expected that 

additional future economic benefits will flow to AV. 

Fair Value Gain/(Loss) on Non‐Financial Assets 

Net fair value gain/(loss) on non‐financial assets includes unrealised gains and losses from revaluation of all physical assets and intangibles, 

and are reported in the comprehensive result. 

Prepayments 

Prepayments represent payments in advance of receipt of goods or services or that part of expenditure made in one accounting period covering a term 

of extending beyond that period. 

Disposal of Non‐Financial Assets 

Any gain or loss on the sale of non‐financial assets is recognised at the date that control of the asset is passed to the buyer and is 

determined after deducting from the proceeds the carrying value of the asset at that time. 

54 







(h) Non‐Financial Assets (continued) 

Impairment of Non‐Financial Assets 

Intangible assets not yet available for use or with indefinite useful lives are tested annually for impairment and whenever there is an indication 

that the asset may be impaired. 

All other assets are assessed annually for indications of impairment except for: 

‐ inventories 

‐ non‐financial physical assets held for sale 

If there is an indication of impairment, the assets concerned are tested as to whether their carrying value exceeds their possible recoverable 

amount. Where an asset's carrying value exceeds its recoverable amount, the difference is written off as an expense except to the extent 

that the write‐down can be debited to asset revaluation surplus applicable to that same class of asset. 

If there is an indication that there has been a change in the estimate of an asset's recoverable amount since the last impairment loss was 

recognised, the carrying amount shall be increased to its recoverable amount. This reversal of the impairment loss occurs only to the 

extent that the asset's carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or 

amortisation, if no impairment loss had been recognised in prior years. 

It is deemed that, in the event of the loss or destruction of an asset, the future economic benefits arising from the use of the asset will be replaced 

unless a specific decision to the contrary has been made. The recoverable amount for most assets is measured at the higher of 

depreciated replacement cost and fair value less costs to sell. Recoverable amount for assets held primarily to generate net cash inflows 

is measured at the higher of the present value of future cash flows expected to be obtained from the asset and fair value less costs to sell. 

(i) Liabilities 

Payables 

These amounts consist predominantly of liabilities for goods and services. 

Payables are initially recognised at fair value, and then subsequently carried at amortised cost and represent liabilities for goods and 

services provided to AV prior to the end of the financial year that are unpaid, and arise when AV becomes obliged to make future 

payments in respect of the purchase of these goods and services. 

The normal credit terms are usually Nett 30 days. 

Provisions 

Provisions are recognised when AV has a present obligation, the future sacrifice of economic benefits is probable, and the amount of 

the provision can be measured reliably. 

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at reporting date, 

taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cashflows estimated 

to settle the present obligation, its carrying amount is the present value of those cashflows, using a discount rate that reflects the time value of money 

and risks specific to the provision. 

When some or all of the economic benefits required to settle a provision are expected to be received from a third party, the receivable is recognised as 

an asset if it is virtually certain that recovery will be received and the amount of the receivable can be measured reliably. 

Employee Benefits 

Wages and Salaries, Annual Leave, Sick Leave and Accrued Days Off 

Liability for wages and salaries, including non‐monetary benefits, annual leave and accrued days off which are expected to be settled 

within 12 months of the reporting date are recognised in the provision for employee benefits in respect of employees' services up to 

the reporting date, and are classified as current liabilities and measured at nominal values. 

Those liabilities that are not expected to be settled within 12 months are recognised in the provision for employee benefits as current 

liabilities, but are measured at present value of the amounts expected to be paid when the liabilities are settled using the remuneration rate 

expected to apply at the time of settlement. 






(i) Liabilities (continued) 

Long Service Leave 

The liability for long service leave (LSL) is recognised in the provision for employee benefits. 

Current Liability ‐ Unconditional LSL (representing 10 or more years of continuous service) is disclosed in the notes to the financial 

statements as a current liability even where AV does not expect to settle the liability within 12 months because it will not have the 

unconditional right to defer the settlement of the entitlement should an employee take leave within 12 months. 

The components of this current LSL liability are measured at: 

Present value ‐ component that AV does not expect to settle within 12 months; and 

Nominal value ‐ component that AV expects to settle within 12 months. 

Non‐Current Liability ‐ Conditional LSL (representing less than 10 years of continuous service) is disclosed as a non‐current liability. 

There is an unconditional right to defer the settlement of the entitlement until the employee has completed the requisite years of service. 

Conditional LSL is required to be measured at present value. 

Consideration is given to expected future wage and salary levels, experience of employee departures and periods of service. Expected 

future payments are discounted using interest rates of Commonwealth Government guaranteed securities in Australia. 

Termination Benefits 

Termination benefits are payable when employment is terminated before the normal retirement date or when an employee accepts voluntary 

redundancy in exchange for these benefits. 

Liabilities for termination benefits are recognised when a detailed plan for the termination has been developed and a valid expectation has been raised 

with those employees affected that the terminations will be carried out. The liabilities for termination benefits are recognised in other creditors unless 

the amount or timing of the payments is uncertain, in which case they are recognised as a provision. 

On‐Costs 

Employee benefit on‐costs, such as workers' compensation and superannuation are recognised together with provision for employee 

benefits. 

Superannuation liabilities 

AV does not recognise any unfunded defined benefit liability in respect of the superannuation plans because AV has no legal or 

constructive obligation to pay future benefits relating to its employees; its only obligation is to pay superannuation contributions as 

they fall due. The Department of Treasury and Finance administers and discloses the State's defined benefit liabilities in its financial report. 

Derecognition of financial liabilities 

A financial liability is derecognised when the obligation under the liability is discharged, cancelled or expires. 

(j) Leases 

Leases are classified at their inception as either operating or finance leases based on the economic substance of the agreement so as 

to reflect the risks and rewards incidental to ownership. 

Leases of property, plant and equipment are classified as finance leases whenever the terms of the lease transfer substantially all the risks 

and rewards of ownership to the lessee. All other leases are classified as operating leases. 

Finance Leases 

Entity as Lessor 

AV does not hold any finance lease arrangements with other parties. 

Entity as Lessee 

Finance leases are recognised as assets and liabilities at amounts equal to the fair value of the lease property or, if lower, the present 

value of the minimum lease payment, each determined at the inception of the lease. The lease asset is depreciated over the shorter of 

the estimated useful life of the asset or the term of the lease. Minimum lease payments are apportioned between reduction of the 

outstanding lease liability, and the periodic finance expense which is calculated using the interest rate implicit in the lease, and charged 

directly to the Comprehensive Operating Statement. 

56 







(j) Leases (continued) 

Operating Leases 

Rental income from operating leases are recognised on a straight‐line basis over the term of the relevant lease. 

Operating lease payments, including any contingent rentals, are recognised as an expense in the Comprehensive Operating Statement 

on a straight line basis over the lease term, except where another systematic basis is more representative of the time pattern of the 

benefits derived from the use of the leased asset. 

Lease Incentives 

All incentives for the agreement of a new or renewed operating lease are recognised as an integral part of the net consideration agreed 

for the use of the leased asset, irrespective of the incentive's nature or form or the timing of payments. 

In the event that lease incentives are received by the lessee to enter into operating leases, such incentives are recognised as a liability. 

The aggregate benefits of incentives are recognised as a reduction of rental expense on a straight‐line basis, except where another 

systematic basis is more representative of the time pattern in which economic benefits from the leased asset is diminished. 

Leasehold Improvements 

The cost of leasehold improvements are capitalised as an asset and depreciated over the remaining term of the lease or the estimated 

useful life of the improvements, whichever is the shorter. 

(k) Equity 

Contributed Capital 

Consistent with Australian Accounting Interpretation 1038 Contributions by Owners Made to Wholly‐Owned Public Sector Entities 

and FRD 119 Contributions by Owners , appropriations for additions to the net asset base have been designated as contributed capital. 

Other transfers that are in the nature of contributions or distributions that have been designated as contributed capital are also treated 

as contributed capital. 

Property, Plant and Equipment Revaluation Surplus 

The Property, Plant and Equipment Revaluation Surplus is used to record increments and decrements on the revaluation of property, 

plant and equipment. 

Financial Assets Available‐for‐Sale Revaluation Surplus 

The Financial Assets Available‐For‐Sale Revaluation Surplus arises on the revaluation of available‐for‐sale financial assets. Where a revalued 

financial asset is sold that portion of the reserve which relates to that financial asset is effectively realised, and is recognised in the 

Comprehensive Operating Statement. Where a revalued financial asset is impaired that portion of the reserve which relates to that 

financial asset is recognised in the Comprehensive Operating Statement. 

(l) Commitments for Expenditure 

Commitments are not recognised on the Balance Sheet. Commitments are disclosed at their nominal value and are inclusive of the GST 

payable. In addition, where it is considered appropriate and provides additional relevant information to users, the net present values of 

significant individual projects are stated. 

(m) Contingent Assets and Contingent Liabilities 

Contingent assets and contingent liabilities are not recognised in the Balance Sheet, but are disclosed by way of note and, if quantifiable, 

are measured at nominal value. Contingent assets and contingent liabilities are presented inclusive of GST receivable or payable 

respectively. 

(n) Goods and Services Tax 

Income, expenses and assets are recognised net of the amount of associated GST, unless the GST incurred is not recoverable from the 

taxation authority. In this case it is recognised as part of the cost of acquisition of the asset or as part of the expense. 

Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or 

payable to, the taxation authority is included with other receivables or payables in the balance sheet. 

Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or financing activities which are 

recoverable from, or payable to the taxation authority, are presented as operating cash flows. 

Commitments and contingent assets and liabilities are presented on a gross basis. 






(o) Rounding Of Amounts 

All amounts shown in the financial statements are expressed to the nearest $1,000 unless otherwise stated. 

Figures in the financial statements may not equal due to rounding. 

(p) New Accounting Standards and Interpretations 

Certain new Australian accounting standards and interpretations have been published that are not mandatory for the 30 June 2011 

reporting period. As at 30 June 2011, the following standards and interpretations had been issued but were not mandatory for the 

reporting period ending 30 June 2011. AV has not and does not intend to adopt these standards early. 

Standard/Interpretation Summary Applicable for Annual Reporting Impact on AV's Financial 

Periods beginning on 

Statements 

AASB 9 Financial instruments This standard simplifies requirements for Beginning 1 Jan 2010 

Detail of impact is still being 

the classification and measurement of 

assessed. 

financial assets resulting from Phase 1 of 

the IASB’s project to replace IAS 39 

Financial Instruments: Recognition and 

Measurement (AASB 139 Financial 

Instruments: Recognition and 

Measurement) . 

AASB 124 Related Party 

Disclosures (Dec 2009) 

Government related entities have been 

granted partial exemption with certain 

disclosure requirements. 

Beginning 1 Jan 2013 

Preliminary assessment suggests the 

impact is insignificant. 

However, AV is still assessing the 

detailed impact and whether to early 

adopt. 

AASB 1053 Application of Tiers 

of Australian Accounting 

Standards 

This Standard establishes a differential 

financial reporting framework consisting 

of two tiers of reporting requirements 

for preparing general purpose financial 

statements. 

Beginning 1 July 2013 

The Victorian Government is 

currently considering the impacts of 

Reduced Disclosure Requirements 

(RDRs) for certain public sector 

entities and has not decided if RDRs 

will be implemented to the Victorian 

Public Sector. 

AASB 2009‐11 Amendments to 

Australian Accounting 

Standards arising from AASB 9 

[AASB 1, 3, 4, 5, 7, 101, 102, 

108, 112, 118, 121, 127, 128, 

131, 132, 136, 139, 1023 and 

1038 and Interpretations 10 

and 12] 

This Standard gives effect to 

consequential changes arising from the 

issuance of AASB 9. 

Beginning 1 Jan 2013 


assessed. 

AASB 2009‐12 Amendments to 


Standards [AASB 5, 8, 108, 110, 

112, 119, 133, 137, 139, 1023 

and 1031 and Interpretations 2, 

4, 16, 1039 and 1052] 

This standard amends AASB 8 to require 

an entity to exercise judgement in 

assessing whether a government and 

entities known to be under the control 

of that government are considered a 

single customer for purposes of certain 

operating segment disclosures. 

This standard also makes numerous 

editorial amendments to other AASs. 

Beginning 1 Jan 2011 

The amendments only apply to those 

entities to whom AASB 8 applies, 

which are for‐profit entities except 

for‐profit government departments. 


assessed, however unlikely to impact 

AV. 

58 







(p) New Accounting Standards and Interpretations (continued) 



Statements 

AASB 2009‐14 Amendments to Amendments to Interpretation 14 arise Beginning 1 Jan 2011 

Expected to have no significant 

Australian Interpretation – from the issuance of prepayments of a 

impact. 

Prepayments of a Minimum minimum funding requirement. 

Funding Requirement 

[AASB Interpretation 14] 

AASB 2010‐2 Amendments to This Standard makes amendments to 

Australian Accounting many Australian Accounting Standards, 

Standards arising from Reduced including Interpretations, to introduce 

Disclosure Requirements reduced disclosure requirements to the 

pronouncements for application by 

certain types of entities. 


Does not affect financial 

measurement or recognition, so is 

not expected to have any impact on 

financial result or position. May 

reduce some note disclosures in 

financial statements. 

AASB 2010‐4 Further 

Amendments to Australian 

Accounting Standards arising 

from the Annual Improvements 

Project [AASB 1, AASB 7, AASB 

101 & AASB 134 and 

Interpretation 13] 

This Standard makes numerous 

improvements designed to enhance the 

clarity of standards. 


No significant impact on the financial 

statements. 

AASB 2010‐5 Amendments to 


Standards [AASB 1, 3, 4, 5, 101, 

107, 112, 118, 119, 121, 132, 

133, 134, 137, 139, 140, 1023 & 

1038 and Interpretations 112, 

115, 127, 132 & 1042] 

This amendment contains editorial 

corrections to a range of Australian 

Accounting Standards and 

Interpretations, which includes 

amendments to reflect changes made to 

the text of IFRSs by the IASB. 


No significant impact on the financial 

statements. 



Standards – Disclosures on 

Transfers of Financial Assets 

[AASB 1 & AASB 7] 

This amendment adds and changes 

disclosure requirements about the 

transfer of financial assets. This includes 

the nature and risk of the financial 

assets. 

Beginning 1 July 2011 

This may impact AV as it creates 

additional disclosure for transfers of 

financial assets. 


assessed. 

AASB 2010‐7 Amendments to These amendments are in relation to the Beginning 1 July 2013 

Australian Accounting introduction of AASB 9. 

Standards arising from AASB 9 

(December 2010) [AASB 1, 3, 4, 

5, 7, 101, 102, 108, 112, 118, 

120, 121, 127, 128, 131, 132, 

136, 137, 139, 1023 & 1038 and 

Interpretations 2, 5, 10, 12, 19 

& 127] 

This amendment may have an impact 

on AV as AASB 9 is a new standard 

and it changes the requirements of 

numerous standards. 


assessed. 






(p) New Accounting Standards and Interpretations (continued) 



Statements 

AASB 2010‐8 Amendments to This amendment provides a practical Beginning 1 Jan 2012 

This amendment provides additional 

Australian Accounting approach for measuring deferred tax 

clarification through practical 

Standards – Deferred Tax: assets and deferred tax liabilities when 

guidance. 

Recovery of Underlying Assets measuring investment property by using 

[AASB 112] 

the fair value model in AASB 140 

Investment Property. 



Standards – Severe 

Hyperinflation and Removal of 

Fixed Dates for First‐time 

Adopters [AASB 1] 

This amendment provides guidance for 

entities emerging from severe 

hyperinflation who are going to resume 

presenting Australian Accounting 

Standards financial statements or 

entities that are going to present 

Australian Accounting Standards 

financial statements for the first time. It 

provides relief for first‐time adopters 

from having to reconstruct transactions 

that occurred before their date of 

transition to Australian Accounting 

Standards. 


Amendment unlikely to impact on 

AV. 

AASB 2011‐1 Amendments to This amendment affects multiple 

Australian Accounting Australian Accounting Standards and 

Standards arising from the AASB Interpretations for the objective of 

Trans‐Tasman Convergence increased alignment with IFRSs and 

Project [AASB 1, AASB 5, AASB achieving harmonisation between both 

101, AASB 107, AASB 108, AASB Australian and New Zealand Standards. 

121, AASB 128, AASB 132 & It achieves this by removing guidance 

AASB 134 and Interpretations 2, and definitions from some Australian 

112 & 113] 

Accounting Standards, without changing 

their requirements. 


This amendment will have no 

significant impact on AV. 



Standards arising from the 

Trans‐Tasman Convergence 

Project – Reduced Disclosure 

Requirements [AASB 101 & 

AASB 1054] 

The objective of this amendment is to 

include some additional disclosure from 

the Trans‐Tasman Convergence Project 

and to reduce disclosure requirements 

for entities preparing general purpose 

financial statements under Australian 

Accounting Standards – Reduced 

Disclosure Requirements. 


The Victorian Government is 

currently considering the impacts of 

Reduced Disclosure Requirements 

(RDRs) and has not decided if RDRs 

will be implemented to Victorian 

Public Sector. 



Standards – Orderly Adoption 

of Changes to the ABS GFS 

Manual and Related 

Amendments [AASB 1049] 

This amends AASB 1049 to clarify the 

definition of the ABS GFS Manual, and to 

facilitate the adoption of changes to the 

ABS GFS Manual and related disclosures. 


This amendment provides 

clarification to users on the version 

of the GFS Manual to be used and 

what to disclose if the latest GFS 

Manual is not used. 

No impact on performance 

measurements will occur. 

60 







NOTE 2: INCOME $'000 $'000 

NOTE 2a: REVENUE 

Revenue from Operating Activities 

Government Grants 2b 308,737 303,045 

Indirect Contributions by Department of Health* 2c 9,381 6,231 

Transport Fees 2d 108,903 103,898 

Memberships 2e 104,728 90,244 

Total Revenue from Operating Activities 531,749 503,418 

Revenue from Non‐Operating Activities 

Interest 5,437 3,479 

Property Rental 176 194 

Total Revenue from Non‐Operating Activities 5,613 3,673 

Other Income 2f 3,098 3,542 

Revenue from Capital Purpose Income 

Government Grants 2b 26,842 24,119 

Indirect Contributions by Department of Health* 2c 12 59 

Total Revenue from Capital Purpose Income 26,854 24,178 

Proceeds on Disposal of Non‐Financial Assets 2g 3,798 6,289 

Available for Sale Revaluation Surplus gain recognised 16a 62 ‐ 

TOTAL REVENUE** 571,174 541,100 

* Indirect Contributions by the Department of Health 

The Department of Health makes certain payments on behalf of AV. These amounts have been brought to account in determining the 

comprehensive operating result for the year by recording them as revenues and expenses. 

**This note relates to revenues above the net result line only, and does not reconcile to comprehensive income. 

NOTE 2b: GOVERNMENT GRANTS 

AV received grants from the Department of Health to cover the cost of transporting pensioners and Health Care Card Holders. AV also 

received grants from the Department of Justice in respect of AV's participation in "whole of government" communications projects and 

the Department of Family and Childrens Services for other various initiatives. 

Operating Government Grants 

Department of Health Operating Grants 

Ordinary 289,231 291,611 

Total Department of Health Operating Grants 289,231 291,611 

Non Department of Health Operating Grants 

Department of Justice 9,384 11,430 

Transport Accident Commission 10,000 ‐ 

Department of Family and Childrens Services ‐ 15 

Department of Environment, Water, Heritage and Arts ‐ (11) 

Bendigo Health 122 ‐ 

Total Non Department of Health Operating Grants 19,506 11,434 

TOTAL OPERATING GOVERNMENT GRANTS 308,737 303,045 

Capital Government Grants 

Department of Health Capital Grants 

Minor Works Grant 711 12,622 

Motor Vehicle Replacement/Development Grants 14,161 11,497 

Other Capital 11,970 ‐ 

TOTAL CAPITAL GOVERNMENT GRANTS 26,842 24,119 






NOTE 2: INCOME (continued) $'000 $'000 

NOTE 2c: INDIRECT CONTRIBUTIONS BY DEPARTMENT OF HEALTH 

The Department of Health makes certain payments on behalf of AV. These amounts have been brought to account (at fair value of the 

transfer at the acquisition date) in determining the operating result for the year by recording them as non‐cash revenue and as either 

expenses or capitalised costs. 

Operating Indirect Contributions by Department of Health 

Long Service Leave 7,523 4,816 

Insurance 1,858 1,415 

Total Operating Indirect Contributions by Department of Health 9,381 6,231 

Capital Purpose Indirect Contributions by Department of Health 

Pre‐Construction Costs 12 59 

Total Capital Purpose Indirect Contributions by Department of Health 12 59 

TOTAL INDIRECT CONTRIBUTIONS BY DEPARTMENT OF HEALTH 9,393 6,290 

NOTE 2d: TRANSPORT FEES 

Patient Transport 50,631 48,255 

Transport Accident Commission 21,934 21,644 

WorkCover 5,780 5,491 

Inter‐Hospital and Outpatient Transfers 30,404 27,980 

Public Duty 154 528 

TOTAL TRANSPORT FEES 108,903 103,898 

NOTE 2e: MEMBERSHIPS 

Membership Revenue 

Family 74,906 65,285 

Single 29,822 24,959 

TOTAL MEMBERSHIP REVENUE 104,728 90,244 


Membership Numbers No. No. 

Family 533,476 562,075 

Single 424,778 429,782 

Life Member and Other 9,713 9,672 

TOTAL MEMBERSHIP NUMBERS 967,967 1,001,529 


NOTE 2f: OTHER INCOME $'000 $'000 

Recoveries 330 225 

Donations and Bequests 785 1,034 

Other 1,983 2,283 

TOTAL OTHER INCOME 3,098 3,542 

62 







NOTE 2: INCOME (continued) $'000 $'000 

NOTE 2g: NET GAIN/(LOSS) ON DISPOSAL OF NON‐FINANCIAL ASSETS 

Proceeds from Disposal of Non‐Current Assets 

Land 215 1,525 

Buildings 304 146 

Leasehold Improvements ‐ ‐ 

Plant and Equipment ‐ 9 

Office Furniture and Equipment 3 1 

Motor Vehicles 3,277 4,608 

Intangible Assets ‐ ‐ 

Total Proceeds from Disposal of Non‐Current Assets 3,798 6,289 

Less: Written Down Value of Non‐Current Assets Disposed 

Land 215 1,697 

Buildings 440 81 

Leasehold Improvements 109 0 

Plant and Equipment 34 37 

Office Furniture and Equipment 3 2 


Intangible Assets ‐ 104 

Total Written Down Value of Non‐Current Assets Disposed 5,022 7,019 

Net Gain/(Loss) on Disposal of Non‐Current Assets 

Land ‐ (172) 

Buildings (136) 65 

Leasehold Improvements (109) ‐ 

Plant and Equipment (34) (28) 

Office Furniture and Equipment ‐ (1) 

Motor Vehicles (944) (490) 

Intangible Assets ‐ (104) 

TOTAL NET GAIN/(LOSS) ON DISPOSAL OF NON‐CURRENT ASSETS (1,224) (730) 



Victoria 

NOTES NOTES TO TO THE TO THE THE FINANCIAL STATEMENTS 

for for the for the the year year ended ended 30 30 June 30 June 2011 

2011 

NOTE NOTE 3 : 3 EXPENSES 

: 3 : EXPENSES 

Note 

Note Note Operations Operations Administration Vehicle Vehicle & & Property & Property Other Other Total 

Total Total 

Maintenance 

2011 2011 2011 2010 2010 2010 2011 2011 2011 2010 2010 2010 2011 2011 2011 2010 2010 2010 2011 2011 2011 2010 2010 2010 2011 2011 2011 2010 


$'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 

$'000 

Employee Employee Benefits 

Benefits 

Salaries Salaries & & Wages & Wages 262,691 262,691 247,055 247,05536,080 36,08036,582 36,582 5,450 5,450 4,902 4,902 1,010 1,010 762 762 762 305,231 305,231 289,301 

289,301 

Superannuation 23,900 23,90021,416 21,416 3,054 3,054 2,820 2,820 415 415 415 378 378 378 84 84 84 61 61 6127,453 27,45324,675 

24,675 

WorkCover WorkCover 9,712 9,712 8,988 8,988 1,052 1,052 823 823 823 113 113 113 114 114 114 30 30 30 36 36 3610,907 10,907 9,961 

9,961 

Long Long Long Service Service Leave Leave 12,105 12,105 9,307 9,307 1,712 1,712 1,552 1,552 268 268 268 391 391 391 43 43 43 (111) (111) (111) 14,128 14,12811,139 

11,139 

Fringe Fringe Benefits Benefits Tax Tax Tax (2) (2) (2) ‐ ‐ ‐ 309 309 309 87 87 87 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 307 307 307 87 

87 87 

Total Total Total Employee Employee Benefits Benefits 308,406 308,406 286,766 286,76642,207 42,20741,863 41,863 6,246 6,246 5,785 5,785 1,167 1,167 748 748 748 358,026 358,026 335,163 

335,163 

Contract Contract Payments Payments and and Services 

and Services 

Non Non Emergency Non Emergency Services Services 35,380 35,38033,879 33,879 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 35,380 35,38033,879 

33,879 

Air Air Ambulance Air Ambulance Services Services 38,704 38,70436,211 36,211 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 38,704 38,70436,211 

36,211 

Computer Computer Aided Aided Dispatch Dispatch Services Services 23,210 23,21022,385 22,385 ‐ ‐ ‐ ‐ ‐ ‐ 24 24 24 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 23,234 23,23422,385 

22,385 

Membership Membership Services Services ‐ ‐ ‐ ‐ ‐ ‐ 3,869 3,869 4,322 4,322 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,869 3,869 4,322 

4,322 

Total Total Total Contract Contract Payments Payments and and Services and Services 97,294 97,29492,475 92,475 3,869 3,869 4,322 4,322 24 24 24 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 101,187 101,18796,797 

96,797 

Supplies Supplies and and Services 

and Services 

Medical, Medical, Postage, Postage, Stationery, Stationery, Computer 

Computer 

Services, Services, Telephone, Telephone, Promotions Promotions 19,105 19,10520,455 20,45520,340 20,34022,152 22,152 1,938 1,938 2,047 2,047 182 182 182 297 297 29741,565 41,56544,951 

44,951 

Total Total Total Supplies Supplies and and Services and Services 19,105 19,10520,455 20,45520,340 20,34022,152 22,152 1,938 1,938 2,047 2,047 182 182 182 297 297 29741,565 41,56544,951 

44,951 

Maintenance 

Property Property and and Other and Other Maintenance 1,321 1,321 589 589 589 25 25 25 18 18 18 385 385 385 909 909 909 ‐ ‐ ‐ ‐ ‐ ‐ 1,731 1,731 1,516 

1,516 

Vehicle Vehicle and and Equipment and Equipment Maintenance 29 29 29 3,426 3,426 12 12 12 858 858 85814,998 14,99810,697 10,697 ‐ ‐ ‐ 1 1 115,039 15,03914,982 

14,982 

Total Total Total Maintenance 1,350 1,350 4,015 4,015 37 37 37 877 877 87715,383 15,38311,607 11,607 ‐ ‐ ‐ 1 1 116,770 16,77016,498 

16,498 

Bad Bad and Bad and Doubtful and Doubtful Debts Debts ‐ ‐ ‐ ‐ ‐ ‐ 9,941 9,941 8,984 8,984 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 9,941 9,941 8,984 

8,984 

Other Other Expenses 

Expenses 

Fees 

Fees Fees 

‐ Auditor‐General ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 127 127 127 125 125 125 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 127 127 127 125 

125 125 

‐ Consulting ‐ ‐ Consulting and and Legal and Legal Legal 18 18 18 14 14 14 129 129 129 151 151 151 8 8 8 3 3 3 1,326 1,326 1,562 1,562 1,481 1,481 1,730 

1,730 

‐ Internal ‐ ‐ Internal Audit Audit Audit 5 5 5 ‐ ‐ ‐ 377 377 377 380 380 380 ‐ ‐ ‐ 3 3 3 1 1 1 ‐ ‐ ‐ 383 383 383 383 

383 383 

Occupancy Occupancy 7,225 7,225 6,649 6,649 186 186 186 118 118 118 1,970 1,970 2,153 2,153 1 1 1 1 1 1 9,382 9,382 8,921 

8,921 

Total Total Total Other Other Expenses Expenses 7,248 7,248 6,663 6,663 819 819 819 774 774 774 1,978 1,978 2,159 2,159 1,328 1,328 1,563 1,56311,373 11,37311,160 

11,160 

Impairment Impairment of of Financial of Financial Assets Assets ‐ ‐ ‐ ‐ ‐ ‐ 5 5 5 81 81 81 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5 5 5 81 

81 81 

Depreciation and and Amortisation and 4 4 4 ‐ ‐ ‐ ‐ ‐ ‐27,443 27,44326,389 26,389 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐27,443 27,44326,389 

26,389 

Written Written Down Down Value Value of of Non‐Current of Non‐Current Assets Assets 2g 2g 2g ‐ ‐ ‐ 2 2 2 5,022 5,022 7,013 7,013 ‐ ‐ ‐ 4 4 4 ‐ ‐ ‐ ‐ ‐ ‐ 5,022 5,022 7,019 

7,019 

TOTAL TOTAL EXPENSES EXPENSES 433,405 433,405 410,376 410,376 109,681 109,681 112,455 112,45525,569 25,56921,601 21,601 2,676 2,676 2,608 2,608 571,332 571,332 547,041 

547,041 

64 







NOTE 4: DEPRECIATION AND AMORTISATION $'000 $'000 

Depreciation 

Buildings 3,758 2,729 

Plant and Equipment 7,409 8,251 

Office Furniture and Equipment` 293 282 


Total Depreciation 24,033 22,444 

Amortisation 

Leasehold Improvements 478 1,306 

Intangible Assets 2,932 2,639 

Total Amortisation 3,410 3,945 

TOTAL DEPRECIATION AND AMORTISATION 27,443 26,389 

NOTE 5: CASH AND CASH EQUIVALENTS 

For the purpose of the Cash Flow Statement, cash assets includes cash on hand and in banks, and short‐term deposits which are readily 

convertible to cash on hand, and are subject to an insignificant risk of change in value. 

Cash on Hand 70 68 

Cash at Bank 4,769 4,519 

Short Term Deposits 79,000 58,289 

TOTAL CASH AND CASH EQUIVALENTS 83,839 62,876 

NOTE 6: RECEIVABLES 

Current 

Contractual 

Accrued Revenue 3,900 12,921 

Sundry Debtors 1,211 1,322 

5,111 14,243 

Statutory 

GST Receivable 1,765 1,576 

Total Current Receivables 6,876 15,819 

Non Current 

Statutory 

DH ‐ Long Service Leave 19,471 11,948 

Total Non Current Receivables 19,471 11,948 

TOTAL RECEIVABLES 26,347 27,767 

(a) Ageing Analysis of Receivables 

Please refer to Note 18 for the ageing analysis of receivables. 

(b) Nature and Extent of Risk Arising From Receivables 

Please refer to Note 18 for the nature and extent of credit risk arising from receivables. 






NOTE 7: FEES RECEIVABLE $'000 $'000 

Current 

Patient Account* 14,083 12,123 


WorkCover 1,779 1,552 

Hospital Transfers 7,805 7,447 

Public Duty 28 63 

Total Current Fees Receivable 29,428 26,409 

Less Provision for Doubtful Debts 

Patient Account* 7,268 5,063 


WorkCover 297 246 

Hospital Transfers 798 1,991 

Public Duty ‐ 9 

Total Provision for Doubtful Debts 9,704 8,533 

TOTAL CURRENT NET FEES RECEIVABLE 19,724 17,876 

*The 'Patient Account' category relates to fees receivable from patients who are not members of the Ambulance Service Victoria 

Membership Scheme and are not pensioners or health care card holders. 

(a) Movement in the Provision for Doubtful Debts 

Balance at Beginning of Year 8,533 10,217 

Amounts written off during the year (9,072) (11,006) 

Amounts recovered during the year 302 338 

Increase in provision recognised in Comprehensive Operating Statement 9,941 8,984 

Balance at End of Year 9,704 8,533 

(b) Ageing Analysis of Fees Receivables 

Please refer to Note 18 for the ageing analysis of Fees Receivable. 

(c) Nature and Extent of Risk Arising From Fees Receivables 

Please refer to Note 18 for the nature and extent of credit risk arising from Fees Receivable. 

NOTE 8: OTHER FINANCIAL ASSETS 

Current 

Available‐for‐Sale 

Fixed and Floating Rate Securities 6,165 483 

Total Current Other Financial Assets 6,165 483 

Non Current 

Available‐for‐Sale 

Fixed and Floating Rate Securities 2,976 7,973 

Total Non Current Other Financial Assets 2,976 7,973 

TOTAL OTHER FINANCIAL ASSETS 9,141 8,456 

(a) Ageing Analysis of Other Financial Assets 

Please refer to Note 18 for the ageing analysis of other financial assets. 

(b) Nature and Extent of Risk Arising From Other Financial Assets 

Please refer to Note 18 for the nature and extent of credit risk arising from other financial assets. 

66 







NOTE 9: INVENTORIES $'000 $'000 

Medical Supplies Held for Distribution ‐ at cost 1,477 1,799 

Motor Vehicle Parts ‐ at cost 255 244 

Stationery ‐ at cost 126 176 

Cleaning ‐ at cost 27 42 

Other ‐ at cost 7 11 

TOTAL INVENTORIES 1,892 2,272 

NOTE 10: NON‐FINANCIAL ASSETS CLASSIFIED AS HELD FOR SALE 


TOTAL NON‐FINANCIAL ASSETS CLASSIFIED AS HELD FOR SALE 1,231 1,298 

NOTE 11: PROPERTY, PLANT AND EQUIPMENT 

Land 

Freehold Land at Cost 2,327 1,955 

Freehold Land at Valuation 32,323 30,889 

Crown Land at Valuation 16,493 17,412 

Total Land 51,143 50,256 

Buildings 

Buildings under Construction 852 19,624 

Buildings at Cost 37,502 4,799 

Less Accumulated Depreciation (1,550) (128) 

Total Buildings at Cost 35,954 4,671 

Buildings at Valuation 71,082 63,591 

Less Accumulated Depreciation (5,554) (2,594) 

Total Buildings at Valuation 65,528 60,997 

Total Buildings 102,334 85,292 

Leasehold Improvements 

Leasehold Improvements under Construction 189 260 

Leasehold Improvements at Cost 7,945 ‐ 

Less Accumulated Depreciation (2,695) ‐ 

Total Leasehold Improvements at Cost 5,250 ‐ 

Leasehold Improvements at Valuation 700 24,556 

Less Accumulated Depreciation (105) (3,245) 

Total Leasehold Improvements at Valuation 595 21,311 

Total Leasehold Improvements 6,034 21,571 

Plant and Equipment 

Plant and Equipment under Construction 30 225 

Plant and Equipment at Fair Value 68,001 64,232 


Total Plant and Equipment 21,105 23,896 

Office Furniture and Equipment 

Office Furniture and Equipment at Fair Value 3,493 3,151 


Total Office Furniture and Equipment 1,508 1,448 






NOTE 11: PROPERTY, PLANT AND EQUIPMENT (continued) $'000 $'000 

Motor Vehicles 

Motor Vehicles under Construction 4,245 2,925 

Motor Vehicles at Fair Value 82,863 81,423 


Total Motor Vehicles 53,463 54,178 

TOTAL PROPERTY, PLANT AND EQUIPMENT 235,587 236,641 

Reconciliations of the carrying amounts of each class of asset at the beginning and end of the previous and current financial year is set 

out below: 

Land Buildings Leasehold Plant and Office Furniture Motor Total 

Improvements Equipment & Equipment Vehicles 

$'000 $'000 $'000 $'000 $'000 $'000 $'000 

Balance at 1 July 2009 51,007 67,916 22,976 30,078 1,350 53,418 226,745 

Additions 946 18,224 1,615 3,432 123 18,041 42,381 

Disposals (1,697) (81) ‐ (37) (2) (5,098) (6,915) 

Classified as held for sale 

‐ ‐ ‐ ‐ ‐ (790) (790) 

Revaluation 

‐ ‐ ‐ ‐ ‐ ‐ ‐ 

Net transfers between classes ‐ 1,962 (1,714) (1,326) 259 (211) (1,030) 

Depreciation and 

‐ (2,729) (1,306) (8,251) (282) (11,182) (23,750) 

Balance at 1 July 2010 50,256 85,292 21,571 23,896 1,447 54,178 236,641 

Additions 1,104 4,511 1,780 4,932 100 15,985 28,411 

Disposals (Refer Note 2g) (215) (440) (109) (34) (3) (4,221) (5,022) 

Classified as held for sale 

‐ ‐ ‐ ‐ ‐ 68 68 

Net transfers between classes (2) 16,729 (16,730) (281) 257 28 ‐ 

Depreciation and 

‐ (3,757) (478) (7,409) (293) (12,574) (24,511) 

Balance at 30 June 2011 51,143 102,334 6,034 21,105 1,508 53,463 235,587 

Land and buildings carried at valuation 

An independent valuation of AV's land and buildings was performed by the Valuer‐General Victoria to determine the fair value of this 

class of assets as at 30 June 2009. The valuation comformed to Australian Valuation Standards and was determined by reference to the 

amounts for which assets could be exchanged between knowledgeable willing parties in an arm's length transaction. The valuation was 

based on independent assessments. 

An annual assessment of AV's land and buildings was also undertaken in 2010‐11, and no material movements in fair value were noted. 

Plant and Equipment, Office Furniture and Equipment and Motor Vehicles carried at fair value 

In accordance with FRD 103D, AV's non‐current physical assets (excluding land and buildings) were subjected to a detailed managerial 

valuation during the year ended 30 June 2009. 

An annual assessment of AV's Plant and Equipment, Office Furniture and Equipment and Motor Vehicles was also undertaken in 

2010‐11, and no material movements in fair value were noted. 

68 







NOTE 12: INTANGIBLE ASSETS $'000 $'000 

Software Development Costs Capitalised 16,857 13,907 

Less Accumulated Amortisation (12,403) (9,385) 

TOTAL INTANGIBLE ASSETS 4,454 4,522 

Reconciliation of the carrying amounts of intangible assets at the beginning and end of the previous and current financial year: 

NOTE 

Development 

Costs 

$'000 

Total 

$'000 

Balance at 1 July 2009 4,788 4,788 

Additions 1,448 1,448 

Disposals 2g (104) (104) 

Net Transfers between classes 1,029 1,029 

Amortisation 4 (2,639) (2,639) 

Balance at 1 July 2010 4,522 4,522 

Additions 2,864 2,864 

Disposals 2g ‐ ‐ 

Net Transfers between classes ‐ ‐ 

Amortisation 4 (2,932) (2,932) 

Balance at 30 June 2011 4,454 4,454 


NOTE 13: PAYABLES $'000 $'000 

Current 

Contractual 

Trade Creditors 9,235 6,213 

Accrued Expenses 19,871 17,325 

Other Creditors 1,709 1,129 

TOTAL PAYABLES 30,815 24,667 

(a) Maturity Analysis of Payables 

Please refer to Note 18 for the maturity analysis of Payables. 

(b) Nature and Extent of Risk Arising From Payables 

Please refer to Note 18 for the nature and extent of risks arising from Payables. 






NOTE 14: EMPLOYEE BENEFITS $'000 $'000 

Current Provisions 

Employee Benefits 

Unconditional and expected to be settled within 12 months (nominal value) 51,356 44,144 

Unconditional and expected to be settled after 12 months (present value) 48,272 43,219 

99,628 87,363 

Provisions Related to Employee Benefit On‐Costs 

Unconditional and expected to be settled within 12 months (nominal value) 5,875 6,841 

Unconditional and expected to be settled after 12 months (present value) 7,796 9,229 

13,671 16,070 

Total Current Provisions 113,299 103,433 

Non‐Current Provisions 

Employee benefits (present value) 13,467 9,650 

Provisions related to employee benefit on‐costs (present value) 2,175 2,173 

Total Non‐Current Provisions 15,642 11,823 

TOTAL PROVISIONS 128,941 115,256 

(a) Employee Benefits and Related On‐costs 

Current Employee Benefits 

Unconditional LSL entitlements 52,615 45,938 

Annual leave entitlements 22,554 21,692 

Accrued salaries and wages 14,614 10,904 

Accrued days off 9,358 8,357 

Accrued time‐bank 487 472 

Non‐Current Employee Benefits 

Conditional LSL entitlements (present value) 13,467 9,650 

Total Employee Benefits 113,095 97,013 

On‐Costs 

Current On‐Costs 13,671 16,070 

Non‐Current On‐Costs 2,175 2,173 

Total On‐Costs 15,846 18,243 

Total Employee Benefits and Related On‐Costs 128,941 115,256 

(b) Movement in Long Service Leave: 

Balance at Beginning of Year 67,498 59,431 

Provision made during the year 14,127 11,139 

Settlement made during the year (4,868) (3,072) 

Balance at End of Year 76,757 67,498 

70 







NOTE 15: PREPAID INCOME $'000 $'000 

Current 

Prepaid Membership Revenue 53,890 54,356 

Total Current Prepaid Income 53,890 54,356 

Non‐Current 

Prepaid Membership Revenue 11,300 11,769 

Total Non‐Current Prepaid Income 11,300 11,769 

TOTAL PREPAID INCOME 65,190 66,125 

NOTE 16: EQUITY 2011 2010 

$'000 

$'000 

(a) Surpluses 

Property, Plant and Equipment Revaluation Surplus * 

Balance at Beginning of Reporting Period 7,154 7,154 

Balance at the End of Reporting Period 7,154 7,154 

Financial Assets Available‐for‐Sale Revaluation Surplus ** 

Balance at Beginning of Reporting Period 1,568 518 

Valuation gain recognised in Equity 1,092 1,050 

Transferred to Operating Statement on: 

‐ Maturity of Financial Assets (62) ‐ 

‐ Impairment of Financial Assets (5) ‐ 

Balance at the End of Reporting Date 2,593 1,568 

Total Surpluses 9,747 8,722 

* The Property, Plant and Equipment Revaluation Surplus arises on the revaluation of property, plant and equipment. 

** The Financial Assets Available‐for‐Sale Revaluation Surplus arises on the revaluation of available for sale financial assets. Where a 

revalued financial asset is sold, that portion of the reserve which relates to the financial asset, and is effectively realised, is recognised 

in the comprehensive operating statement. Where a revalued financial asset is impaired, that portion of the reserve which relates to the 

financial asset is recognised in the comprehensive operating statement. 

(b) Contributed Capital 

Balance at Beginning of Reporting Period 157,700 157,700 

Balance at the End of Reporting Date 157,700 157,700 

(c) Accumulated Deficit 

Balance at Beginning of Reporting Period (6,619) (678) 

Net Result for the Year (158) (5,941) 

Balance at the End of Reporting Date (6,776) (6,619) 

(d) TOTAL EQUITY AT END OF FINANCIAL YEAR 160,671 159,803 






NOTE 17: RECONCILIATION OF NET RESULT FOR THE YEAR TO NET $'000 $'000 

CASH INFLOW FROM OPERATING ACTIVITIES 

Net Result For The Year (158) (5,941) 

Depreciation and Amortisation 27,443 26,389 

Indirect Capital Contributions 12 59 

Net Loss from Sale of Property, Plant and Equipment 1,224 730 

Change in Operating Assets and Liabilities 

(Decrease)/Increase in Provision for Doubtful Debts 1,171 (1,685) 

(Increase)/Decrease in Receivables 1,420 (15,394) 

(Increase) in Fees Receivable (3,019) (789) 

(Increase)/Decrease in Inventories 380 292 

(Increase)/Decrease in Prepayments 742 598 

(Decrease)/Increase in Payables 2,453 3,117 

(Decrease)/Increase in Accrued Expenses 2,674 (3,017) 

Increase in Employee Benefits 13,685 14,856 

(Decrease)/Increase in Prepaid Income (934) 7,291 

NET CASH INFLOW FROM OPERATING ACTIVITIES 47,093 26,506 

72 






NOTE 18: FINANCIAL INSTRUMENTS 

(a) Financial Risk Management Objectives and Policies 

AV's principal financial instruments comprise of: 

. Cash Assets 

. Term Deposits 

. Receivables (excluding statutory receivables) 

. Investment in Managed Investment Schemes 

. Payables (excluding statutory payables) 

Details of the significant accounting policies and methods adopted, including the criteria for recognition, the basis of measurement 

and the basis on which income and expenses are recognised, with respect to each class of financial asset, financial liability 

and equity instrument are disclosed in Note 1 to the financial statements. 

The main purpose in holding financial instruments is to prudentially manage AV's financial risks within the government policy 

parameters. 

Categorisation of Financial Instruments 

Carrying 

Amount 

Carrying 

Amount 


$'000 

$'000 

Financial Assets 

Cash and Cash Equivalents 83,839 62,876 

Receivables 24,834 32,119 

Available for Sale 9,141 8,456 

Total Financial Assets 117,814 103,451 

Financial Liabilities 

Payables 30,815 24,667 

Total Financial Liabilities 30,815 24,667 

The carrying amount excludes all types of statutory financial assets and liabilities (i.e. GST input tax credit and GST payable). 

Net Holding Gain/(Loss) on Financial Instruments by Category 


Cash and Cash Equivalents ‐ ‐ 

Receivables ‐ ‐ 

Available for Sale 1,025 1,050 

Total Financial Assets (i) 1,025 1,050 


Payables ‐ ‐ 

Total Financial Liabilities ‐ ‐ 

(i) For cash and cash equivalents, receivables and available‐for‐sale financial assets, the net gain or loss is calculated by 

taking the interest revenue, plus or minus foreign exchange gains or losses arising from revaluation of the financial assets, 

the movement in the fair value of the asset and minus any impairment recognised in the net result. 





NOTE 18: FINANCIAL INSTRUMENTS (Continued) 

(b) Credit Risk 

Credit risk arises from the contractual financial assets of AV, which comprise cash and deposits, non‐statutory receivables and 

available for sale contractual financial assets. AV’s exposure to credit risk arises from the potential default of a counter party on 

their contractual obligations resulting in financial loss to AV. Credit risk is measured at fair value and is monitored on a regular basis. 

Credit risk associated with AV’s contractual financial assets is minimal because the main debtor is the Victorian Government. For 

debtors other than the Government, it is AV’s policy to only deal with entities with high credit ratings of a minimum Triple‐B rating 

and to obtain sufficient collateral or credit enhancements, where appropriate. 

In addition, AV does not engage in hedging for its contractual financial assets and mainly obtains contractual financial assets that 

are on fixed interest, except for cash assets, which are mainly cash at bank. As with the policy for debtors, AV’s policy is to only deal 

with banks with high credit ratings. 

Provision of impairment for contractual financial assets is recognised when there is objective evidence that AV will not be able to 

collect a receivable. Objective evidence includes financial difficulties of the debtor, default payments, debts which are more than 60 

days overdue, and changes in debtor credit ratings. 

Except as otherwise detailed in the following table, the carrying amount of contractual financial assets recorded in the financial 

statements, net of any allowances for losses, represents AV’s maximum exposure to credit risk without taking account of the value 

of any collateral obtained. 

Credit quality of contractual financial assets that are neither past due nor impaired 

Financial 

institutions 

(AAA credit 

rating) 

Government 

agencies 

(AAA credit 

rating) 

Government 

agencies 

(BBB credit 

rating) 

2011 $'000 $'000 $'000 $'000 $'000 


Cash and Cash Equivalents 83,839 ‐ ‐ ‐ 83,839 

Receivables 

Fees Receivable ‐ 9,704 ‐ 10,020 19,724 

Other Receivables (i) ‐ ‐ ‐ 5,111 5,111 

Other Financial Assets 

Available for Sale ‐ ‐ ‐ 9,141 9,141 

Total Financial Assets 83,839 9,704 ‐ 24,271 117,814 



Cash and Cash Equivalents 46,876 ‐ ‐ 16,000 62,876 

Receivables 

Fees Receivable ‐ 4,060 ‐ 13,816 17,876 

Other Receivables ‐ ‐ ‐ 14,243 14,243 


Available for Sale ‐ ‐ ‐ 8,456 8,456 

Total Financial Assets 46,876 4,060 ‐ 52,515 103,451 

(i) The total amounts disclosed here exclude statutory amounts (e.g. amounts owing from Victorian Government and 

GST input tax credit recoverable). 

Other 

Total 

74 







(b) 

Credit Risk (continued) 

Ageing Analysis of Financial Assets as at 30 June 

Carrying 

Amount 

Not Past Due 

and Not 

Impaired 

Past Due But Not Impaired 

Less than 1 

month 

1‐3 months 3 months ‐ 1 

year 

Impaired 

Financial 

Assets 

2011 $'000 $'000 $'000 $'000 $'000 $'000 


Cash and Cash Equivalents 83,839 83,839 ‐ ‐ ‐ ‐ 

Receivables 

Fees Receivable 19,723 10,403 3,277 1,610 4,433 ‐ 

Other Receivables 5,111 4,702 304 66 39 ‐ 


Available for Sale Fixed and Floating 

Rate Securities 9,141 ‐ ‐ ‐ ‐ 9,141 

Total Financial Assets 117,814 98,944 3,581 1,676 4,472 9,141 



Cash and Cash Equivalents 62,876 62,876 ‐ ‐ ‐ ‐ 

Receivables 

Fees Receivable 17,876 9,721 2,751 1,331 4,073 ‐ 

Other Receivables 14,243 14,098 93 29 23 ‐ 



Rate Securities 8,456 ‐ ‐ ‐ ‐ 8,456 

Total Financial Assets 103,451 86,695 2,844 1,360 4,096 8,456 

Ageing analysis of financial assets excludes all types of statutory financial assets (i.e. GST input tax credit) 

There are no material financial assets which are individually determined to be impaired. Currently AV does not hold any collateral as 

security nor credit enhancements relating to any of its financial assets. 

There are no financial assets that have had their terms renegotiated so as to prevent them from being past due or impaired, and they 

are stated at the carrying amounts as indicated. The ageing analysis table above discloses the ageing only of contractual financial 

assets that are past due but not impaired. 






(c) Liquidity Risk 

Liquidity risk is the risk that AV would be unable to meet its financial obligations as and when they fall due. 

AV's maximum exposure to liquidity risk is the carrying amounts of financial liabilities as disclosed in the face of the balance sheet. AV 

manages its liquidity risk by limiting short term investments to low risk, highly liquid investments such as cash, deposits etc. 

The following table discloses the contractual maturity analysis for AV's financial liabilities. For interest rates applicable to each 

class of liability, refer to individual notes to the financial statements. 

Maturity Analysis of Financial Liabilities as at 30 June 

Carrying 

Amount 

Contractual 

Cash Flows 

Less than 1 

month 

Maturity Dates 

1‐3 months 3 months ‐ 

1 year 

Over 5 

Years 

2011 $'000 $'000 $'000 $'000 $'000 $'000 


Payables 

Trade Creditors 9,235 9,235 9,235 ‐ ‐ ‐ 

Accrued Expenses 19,871 19,871 19,871 ‐ ‐ ‐ 

Other Creditors 1,709 1,709 1,709 ‐ ‐ ‐ 

Total Financial Liabilities 30,815 30,815 30,815 ‐ ‐ ‐ 



Payables 

Trade Creditors 6,213 6,213 6,213 ‐ ‐ ‐ 

Accrued Expenses 17,325 17,325 17,325 ‐ ‐ ‐ 

Other Creditors 1,129 1,129 1,129 ‐ ‐ ‐ 

Total Financial Liabilities 24,667 24,667 24,667 ‐ ‐ ‐ 

Ageing analysis of financial liabilities excludes all types of statutory financial liabilities (i.e. GST input tax payable). 

76 







(d) Market Risk 

AV's exposures to market risk are primarily through interest rate risk with only insignificant exposure to foreign currency and other 

price risks. Objectives, policies and processes used to manage each of these risks are disclosed in the paragraph below. 

Currency Risk 

AV is exposed to insignificant foreign currency risk through its payables relating to purchases or supplies and consumables from 

overseas. This is because of a limited amount of purchases denominated in foreign currencies and a short timeframe between 

commitment and settlement. 

Interest Rate Risk 

Exposure to interest rate risk might arise primarily through AV's interest bearing liabilities. For financial liabilities, AV mainly 

undertakes financial liabilities with relatively even maturity profiles. 

Other Price Risk 

AV is not exposed to any other price risk. 

Interest Rate Exposure of Financial Assets and Liabilities as at 30 June 

Weighted 

Average 

Effective 

Interest 

Rates 

Carrying 

Amount 

Fixed 

Interest 

Rate 

Interest Rate Exposure 

Variable 

Interest 

Rate 

Non 

Interest 

Bearing 

2011 (%) $'000 $'000 $'000 $'000 


Cash and Cash equivalents 

Cash on Hand 70 ‐ ‐ 70 

Cash at Bank 4.65 4,769 ‐ 4,769 ‐ 

Short Term Deposits 5.80 79,000 79,000 ‐ ‐ 

Receivables 24,834 ‐ ‐ 24,834 

Available for Sale 4.38 9,141 0 8,261 ‐ 

117,814 79,000 13,030 24,904 


Payables 30,815 ‐ ‐ 30,815 

30,815 ‐ ‐ 30,815 



Cash and cash equivalents 

Cash on Hand 68 ‐ ‐ 68 

Cash at Bank 4.51 4,519 ‐ 4,519 ‐ 

Short Term Deposits 5.75 58,289 58,289 ‐ ‐ 

Receivables 32,119 ‐ ‐ 32,119 

Available for Sale 5.01 8,456 780 7,676 ‐ 

103,451 59,069 12,195 32,187 


Payables 24,667 ‐ ‐ 24,667 

24,667 ‐ ‐ 24,667 







(d) 

Market Risk (Continued) 

Sensitivity Disclosure Analysis 

Taking into account past performance, future expectations, economic forecasts and management's knowledge and experience of the financial 

markets, AV believes the following movements are 'reasonably possible' over the next 12 months (base rates are sourced from Westpac and 

the ANZ). 

‐ A parallel shift of +1% and ‐1% in market interest rates (AUD) from year end rates of 4.75% (2009‐10: 5.5%). 

‐ A parallel shift of +1% and ‐1% in inflation rates from year end rates of 3.3% (2009‐10: 3.1%) 

The following table discloses the impact on net operating result and equity for each category of financial instrument held by AV at year end 

as presented to key management personnel, if changes in the relevant risk occur. 

Interest Rate Risk 

Carrying 

‐1% +1% 

Amount Profit Equity Profit Equity 

2011 $'000 $'000 $'000 $'000 $'000 



Cash on Hand 70 ‐ ‐ ‐ ‐ 

Cash at Bank 4,769 (48) (48) 48 48 

Short Term Deposits 79,000 ‐ ‐ ‐ ‐ 

Receivables 24,834 ‐ ‐ ‐ ‐ 

Available for Sale 9,141 (83) (83) 83 83 


Payables 30,815 ‐ ‐ ‐ ‐ 

(130) (130) 130 130 




Cash on Hand 68 ‐ ‐ ‐ ‐ 

Cash at Bank 4,519 (45) (45) 45 45 

Short Term Deposits 58,289 ‐ ‐ ‐ ‐ 

Receivables 32,119 ‐ ‐ ‐ ‐ 

Available for Sale 8,456 (85) (85) 85 85 


Payables 24,667 ‐ ‐ ‐ ‐ 

(130) (130) 130 130 


78 







(e) Fair Value 

The fair values and net fair values of financial instrument assets and liabilities are determined as follows: 

• Level 1 ‐ the fair value of financial instrument with standard terms and conditions and traded in active liquid markets are determined with 

reference to quoted market prices; 

• Level 2 ‐ the fair value is determined using inputs other than quoted prices that are observable for the financial asset or liability, either directly or 

indirectly; and 

• Level 3 ‐ the fair value is determined in accordance with generally accepted pricing models based on discounted cash flow analysis using 

unobservable market inputs. 

AV considers that the carrying amount of financial instrument assets and liabilities recorded in the financial statements to be a fair approximation of 

their fair values, because of the short‐term nature of the financial instruments and the expectation that they will be paid in full. 

The following table shows that the fair values of the contractual financial assets and liabilities are the same as the carrying amounts. 

Comparison between carrying amount and fair value 

Carrying Fair Value Carrying Fair Value 

Amount 

Amount 

2011 2011 2010 2010 

$'000 $'000 $'000 $'000 


Cash and Cash Equivalents 83,839 83,839 62,876 62,876 

Receivables 24,835 24,835 32,119 32,119 

Available for Sale 9,141 9,141 8,456 8,456 

Total Financial Assets 117,815 117,815 103,451 103,451 


Payables 30,815 30,815 24,667 24,667 

Total Financial Liabilities 30,815 30,815 24,667 24,667 


Financial assets measured at fair value as at 30 June: 

Fair Value Measurement at end of Reporting 

Carrying 

Amount Level 1 

Period Using: 

Level 2 Level 3 


$'000 $'000 $'000 $'000 




Rate Securities 9,141 9,141 ‐ ‐ 

Total Financial Assets 9,141 9,141 ‐ ‐ 





Rate Securities 8,456 8,456 ‐ ‐ 

Total Financial Assets 8,456 8,456 ‐ ‐ 







NOTE 19: COMMITMENTS FOR EXPENDITURE $'000 $'000 

Capital Expenditure Commitments 

Payable: 

Land and Buildings 4,670 1,970 

Motor Vehicle Replacement 2,838 2,530 

Equipment and Technology Purchases ‐ 15 

Total Capital Expenditure Commitments 7,508 4,515 

Not Later than One Year 7,508 4,515 

Total 7,508 4,515 

Other Expenditure Commitments 

Payable: 

Fleet Management and Maintenance Services ‐ 158 

RAVNet Services 504 ‐ 

Transport Services 163,398 72,333 

Membership Services 1,722 5,303 

Metro Mobile Radio/Mobile Data Network 23,427 33,026 

Other Services 433 284 

Total Other Expenditure Commitments 189,485 111,104 


Later than One Year and Not Later than 5 Years 88,744 65,247 

Later than 5 Years 56,367 ‐ 

Total 189,485 111,104 

Lease Commitments 

Commitments in relation to leases contracted for at the reporting date: 

Operating Leases 66,967 60,504 

Total Lease Commitments 66,967 60,504 

Operating Leases 

Non‐Cancellable 


Later than One Year and Not Later than 5 Years 23,196 19,426 

Later than 5 Years 36,774 35,340 

Total 66,967 60,504 

Total Commitments for Expenditure (inclusive of GST) 263,960 176,123 

Less GST recoverable from the Australian Taxation Office (23,996) (16,011) 

Total Commitments for Expenditure (exclusive of GST) 239,964 160,112 

All amounts shown in the commitments note are nominal amounts inclusive of GST. 

During the 2010‐11 financial year, the total paid and/or payable on rental expense relating to operating leases was $5.992m (2009‐10: $5.435m). 

AV does not hold any finance lease arrangements. 

NOTE 20: CONTINGENT ASSETS AND CONTINGENT LIABILITIES 

There were no contingent assets or liabilities as at 30 June 2011 (30 June 2010: Nil). 

80 






NOTE 21a: RESPONSIBLE PERSONS DISCLOSURES 

In accordance with the Ministerial Directions issued by the Minister for Finance under the Financial Management Act 1994 , the 

following disclosures are made regarding responsible persons for the reporting period. 

Responsible Minister 

The Honourable Daniel Andrews, MLA, Minister for Health 

The Honourable David Davis, MP, Minister for Health 

Governing Board 

Ms Marika McMahon (Chair) 

Mr John Frame 

Ms Jan Moffatt 

Mr Kevin Boote 

Mr George Braitberg 

Ms Claire Higgins 

Mr John McQuilten 

Mr Bruce Levy 

Ms Suzanne Ewart 

Accountable Officer 

Mr Greg Sassella 

Period 

1 July 2010 to 1 December 2010 

2 December 2010 to 30 June 2011 

1 July 2010 to 30 June 2011 










Remuneration of Responsible Persons 

The number of Responsible Persons are shown below in their relevant income 

bands: 2011 2010 

No. 

No. 

Income Band 

$0‐$9,999 1 1 

$10,000‐$19,999 0 2 

$20,000‐$29,999 7 5 

$50,000‐$59,999 1 1 

$370,000‐$379,999 1 1 

Total Numbers 10 10 


$'000 

$'000 

Total remuneration received or due and receivable by Responsible Persons 

from Ambulance Victoria amounted to: 625 587 

Amounts relating to Responsible Ministers are reported in the financial statements of the Department of Premier and Cabinet. 

Other Transactions of Responsible Persons and their Related Parties 

Bendigo Health 

Ms Marika McMahon, Chair, is also the Chair of Bendigo Health, which provides services to AV on normal terms and conditions. 

Bendigo Health Care Group provides linen services to AV. 

Total payable and payments to Bendigo Health for the financial year were: 223 212 

Total receivable and receipts from Bendigo Health for ambulance services for the 

financial year were: 1023 734 

Barwon Health 

Mr John Frame, Director, is also a Director of Barwon Health, which provides services to AV on normal terms and conditions. 

Barwon Health provides linen services to AV. 

Total payable and payments to Barwon Health for the financial year were: 1,464 3,173 

Total receivable and receipts from Barwon Health for ambulance services for the 

financial year were: 756 437 





NOTE 21b: EXECUTIVE OFFICER DISCLOSURES 

Executive Officers' Remuneration 

The number of Executive Officers, other than Ministers and Accountable Officers, and their total remuneration during the reporting 

period is shown in the first column in the table below in their relevant income bands. The base remuneration of Executive Officers, 

which now reflects AV's classification as a Level 1 organisation within the Health sector, is shown in the second column. Base 

remuneration is exclusive of bonus payments, long service leave payments, redundancy payments and retirement benefits. 

Total Remuneration 

Base Remuneration 

2011 2010 2011 


No. No. No. 

No. 

$0 ‐ $9,999 1 ‐ 1 ‐ 

$70,000 ‐ $79,999 ‐ 1 ‐ 1 

$160,000 ‐ $169,999 ‐ ‐ 1 ‐ 

$170,000 ‐ $179,999 1 ‐ 3 ‐ 

$180,000 ‐ $189,999 ‐ ‐ 1 1 

$190,000 ‐ $199,999 1 1 2 4 

$200,000 ‐ $209,999 2 3 1 1 

$210,000 ‐ $219,999 1 2 ‐ ‐ 

$230,000 ‐ $239,999 2 ‐ ‐ ‐ 

$240,000 ‐ $249,999 1 ‐ ‐ ‐ 

Total 9 7 9 7 

Total Remuneration $ 1,716,000 $ 1,333,000 $ 1,468,000 $ 1,239,000 

NOTE 22: EVENTS OCCURRING AFTER THE BALANCE SHEET DATE 

On 1 July 2011, membership subscription fees were halved as part of the Victorian Government's 2011‐12 State Budget initiatives. The 

hli halving of membership fees will increase AV's financial i dependency d on the Department of Health. lh 

NOTE 23: ECONOMIC DEPENDENCY 

AV is dependent on the continued financial support of the Department of Health for a significant portion of its revenue. The Department 

of Health has provided confirmation that it will continue to provide AV adequate cash flow support to meet its current and future 

obligations as and when they fall due for a period up to September 2012. 

NOTE 24: SEGMENT REPORTING 

AV operates only in one geographic and industry segment being the provision of ambulance services in Victoria. 

82 



Disclosure Index 

The annual report of Ambulance Victoria is prepared in accordance with all relevant Victorian legislation. This index 

has been prepared to facilitate identification of the Department’s compliance with statutory disclosure requirements. 

Legislation Requirement Page Reference 

Ministerial Directions – Report of Operations 9-13 

Charter and purpose 

FRD 22B Manner of establishment and the relevant Ministers 21 

FRD 22B Objectives, functions, powers and duties 21 

FRD 22B Nature and range of services provided 21 

Management and structure 

FRD 22B Organisational structure 24 

Financial and other information 

FRD 10 Disclosure index 83, 84 

FRD 11 Disclosure of ex gratia payments N/A 

FRD 15B Executive officer disclosures 25, 82 

FRD 21A Responsible person and executive officer disclosures 81, 82 

FRD 22B Application and operation of Freedom of Information Act 1982 32 

FRD 22B Application and operation of Whistleblowers Protection Act 2001 34 

FRD 22B Compliance with building and maintenance provisions of Building Act 1993 33 

FRD 22B Details of consultancies over $100,000 33 

FRD 22B Details of consultancies under $100,000 33 

FRD 22B Major changes or factors affecting performance 9-13 

FRD 22B Occupational health and safety 35 

FRD 22B Operational and budgetary objectives and performance against objectives 26, 27 

FRD 22B Significant changes in financial position during the year 36, 37 

FRD 22B Statement of availability of other information 3 

FRD 22B Statement on National Competition Policy 33 

FRD 22B Subsequent events 82 

FRD 22B Summary of the financial results for the year 37 

FRD 22B Workforce Data Disclosures including a statement on the application of 

employment and conduct principles 

14, 34 


Legislation Requirement Page Reference 

FRD 25 Victorian Industry Participation Policy disclosures 33 

SD 4.2(j) Sign-off requirements 6 

SD 3.4.13 Attestation on Data Integrity 8 

SD 4.5.5 

Attestation on Compliance with Australian/New Zealand Risk 

Management Standard 

7 

Financial Statements 

Financial statements required under Part 7 of the FMA 

SD 4.2(a) Statement of changes in equity 45 

SD 4.2(b) Operating statement 43 

SD 4.2(b) Balance sheet 44 

SD 4.2(b) Cash flow statement 46 

Other requirements under Standing Directions 4.2 

SD 4.2(a) Compliance with Australian accounting standards and other authoritative 

pronouncements 

47 

SD 4.2(c) Accountable officer’s declaration 40 

SD 4.2(c) Compliance with Ministerial Directions 47 

SD 4.2(d) Rounding of amounts 58 

Legislation 

Freedom of Information Act 1982 32 

Whistleblowers Protection Act 2001 34 

Victorian Industry Participation Policy Act 2003 33 

Building Act 1993 33 

Financial Management Act 1994 47 

84 



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Registered Office and Headquarters 

375 Manningham Road, Doncaster, Victoria 3108 

Postal Address 

PO Box 2000, Doncaster, Victoria 3108 

Website www.ambulance.vic.gov.au 

Administration 03 9840 3500 

Membership 1800 64 84 84

AMBULANCE VICTORIA 2010-2011 ANNUAL REPORT

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