ANNUAL REPORT 2017 Responsible Bodies Declaration
In accordance with the Financial Management Act 1994, I am pleased to present the Report of Operations for Robinvale District Health Services for the year ending 30th June 2017.
Mr Peter Campisi Chairman
Robinvale 1st July 2017
The responsible Ministers during the reporting period were: The Hon. Jill Hennessy MP Minister for Health The Hon. Martin Foley MP Minister for Mental Health Minister for Housing, Disability and Ageing The Hon. Jenny Mikakos MLC Minister for Families and Children
Annual Report Robinvale District Health Services
Robinvale District Health Service reports on its annual performance in two 128 Latje Road separate documents. This Annual Report of Operations fulfi ls the statutory Robinvale Victoria 3549 reporting requirements to Government and the Quality Account Report reports Telephone +61 3 5051 8111 on quality, risk management and performance improvement matters. Both Facsimile +61 3 5051 8100 documents are distributed to the community. Email [email protected] www.rdhs.com.au These reports are available on our website: www.rdhs.com.au ABN 58 413 230 512 C CONTENTS
About Us 2 Our Vision, Our Statement of Purpose, Our Commitment 4 2016–2017 Health Service Snapshot 5 Strategic Plan 2011–2016 6 Chairman and Chief Executive Officer’s Report 8 Director Reports 12 People and Culture 18 Primary Care Services 20 Environmental Performance 23 Performance 24 Quality and Risk Management 32 Management 34 The Board of Management (Including Statutory Reporting) 36 Disclosure Index 41 Index 42 CGlossary of Terms 43
www.rdhs.com.au 1 ABOUT US
Robinvale District Health Services (RDHS) Pooncarie is a Multi-Purpose Service (MPS) that provides a diverse range of services to communities across a catchment area of approximately 60,000 square kilometres. Dareton Wentworth NSW Ivanhoe Mildura In addition to service delivery in its Red Cliffs Murray River immediate area, RDHS provides outreach Euston Robinvale Balranald services to the communities of Ouyen, Boundary Bend Boundary Bend and Manangatang in Wemen Denotes RDHS Vic Pooncarie Service Area Victoria and Dareton, Wentworth and Manangatang Ouyen Piangil Dareton Balranald in New South Wales. NSW Ivanhoe Wentworth Nyah Mildura Nyah West Red Cliffs Murray River Euston RobinvaleWoorinen Balranald Boundary Bend Swan Hill Wemen Denotes RDHS Vic Service Area We have a proud history of growth Manangatang Ouyen Piangil Lake Boga Nyah West Nyah Woorinen Swan Hill Murrabit through innovation, investment in our Lake Boga Murrabit Koondrook Koondrook Kerang Kerang staff and working in partnership with a broad range of stakeholders.
Melbourne
2 Robinvale District Health Services Annual Report 2017 MelbourneA In July 2009 the Manangatang & District Hospital and RDHS merged to ensure the sustainability and development of health care services for the Manangatang community. During 2010 RDHS was also successful in having the Manangatang location incorporated into an MPS funding agreement.
RDHS operates 20 acute beds, 55 OUR SERVICES residential aged care places and provides Urgent Care services to Hospital (acute) Home Nursing Service both the Robinvale and Manangatang communities. The main campus at • 20 acute medical beds • Visiting Nurse Service Robinvale supports a comprehensive • Stabilisation and resuscitation • Post Acute Care range of services that includes Renal • Urgent Care Centre Dialysis, Radiology, Midwifery, Visiting • Maternity Program - Ante and Post Nursing and Community Health Nursing Natal Care Support Services Services. Also based at Robinvale is • Maternal Child Health Nursing an Allied Health team funded by The • Palliative care • Administration Western Health Alliance Ltd. And The • Post Acute Care • Customer Services Murray Primary Health Network to • Medical Imaging • Clinical Educator services to provide Primary Care Services across • Renal Dialysis agencies in Manangatang and the region. Ouyen Aged Care • Employer Training Programs RDHS employs 154 staff and has an • Graduate Nurse Program operating budget of approximately • Riverside Hostel - 30 Low Care • Hospitality and Facilities 14 million dollars. We are fortunate to Aged Residential Care beds Management Services have a high performing management • Main MPS site - 14 High Care • Information Technology team that takes pride in achieving Aged Residential Care Beds • Meals on Wheels exceptional business outcomes. RDHS • Manangatang Campus – 10 High • Occupational Health and Safety maintains a clear focus on service Care Aged Residential Care Beds • Public Relations development and delivery priorities • Respite Care • Supply and leverages off strong financial • Adult Day Activity and Support • RDHS Linen Service performance to make best use of the Service • Volunteer Services resources available to the community.
RDHS has achieved “Whole of Primary Care Services Services operating from or in Business” certification to the association with RDHS: internationally recognised standards • Aboriginal Hospital Liaison Officer of AS/NZS/ISO 9001:2008, • Access & Support Worker • Aged Care Assessment Team AS4801:2001 and the environmental • Early Years program • Aged psychiatric nursing service standard AS/NZS/ISO 14001:2004. • Aged and Disability Support • Audiology services RDHS was the first health service in • Asthma Education • Cancer support Australia to achieve this standard. • Continence Management • Men in Sheds • Counselling • Playgroup RDHS was honoured at the 2010 • Diabetes Education • Psychiatric community nursing Victorian Health Care Awards to • Health Promotion / Education • Rural Ambulance Service Victoria be presented with the “2010 Rural • Immunisation Program • Self Help arthritis group Health Service of the Year” by the • Men’s Programs • Seniors in Schools Program Premier of Victoria, Mr John Brumby. • Nutrition and Dietetics • Sexual Assault Team RDHS achieved the same award in • Occupational Therapy 2007 and was the first Victorian rural • Pap Smear Screening/Women’s health service to have received this Health award twice. • Physiotherapy • Podiatry • Social Work • Speech Pathology • Women’s Health Programs A www.rdhs.com.au 3 OUR Through leadership and innovation Robinvale District Health Services will strive to improve the health, VISION wellbeing and strength of our communities.
OUR Robinvale District Health Services is an acknowledged leader and innovator in the provision of rural health STATEMENT services. We aim to build sustainable healthy communities OF PURPOSE by improving the health, wellbeing and quality of life of all of our community members. We will achieve this by being accessible, building strong relationships, understanding and meeting people’s needs and using resources wisely.
Quality, Safety and Environment Cultural Diversity OUR Providing the best possible care Individuals are entitled to care that is and ensuring a safe and healthy attentive, respectful, and responsive COMMITMENT environment. We work to continuously to their needs. We understand the improve our services, identify, eliminate value of cultural diversity and will or minimise risks and minimise our strive to engage with all members of environmental footprint. the community and other stakeholders.
Innovation/Leadership Collaboration Innovation and leadership is valued Collectively we can achieve better and encouraged. We are committed outcomes. Working collaboratively to a supportive environment that with other agencies we seek to encourages new ideas and creativity reduce service fragmentation and and will actively seek opportunities to generating resource effi ciencies. develop and improve services available to the community. Community Individual health, wellbeing and Professional Integrity quality of life is closely connected to At all times we will act ethically community. We are committed to the and with integrity. We will observe social determinants of health model responsible business practices, making and will work to assist individuals to best use of resources available to the achieve their potential and to build organisation and the community community capacity.
Workforce Staff will be treated fairly, consistently and with honesty. We will invest in the development of a skilled workforce that is motivated by collaboration, striving for excellence and achieving outcomes for clients and the community. 4 Robinvale District HealthV Services Annual Report 2017 2016–2017 HEALTH SERVICE SNAPSHOT
159 2,300+ 55,000 RADIOLOGY EXAMINATIONS MEALS PREPARED STAFF PERFORMED AT RDHS AND DELIVERED TO PATIENTS, RESIDENTS, VISITORS AND STAFF, INCLUDING 3000 MEALS ON WHEELS TO ROBINVALE AND MANANGATANG RESIDENTS.
OOSH 730 VACATION ACUTE ADMISSIONS 2,370 PRESENTATIONS TO THE URGENT CARE CENTRE OPEN 242 DAYS OVER THE LAST 12 MONTHS 19 THE OUT OF SCHOOL HOURS CLINICAL PLACEMENT (OOSH) AND VACATION CARE STUDENTS PROGRAMS
Hwww.rdhs.com.au V 5 STRATEGIC PLAN 2011–2016 In the 2016 we reported that our Strategic Plan Delivering Person Strengthening our (2011-2016) was due Centred Services Community for an update during the • RDHS has the following services • A wing of the ‘old hospital’ was 2017 year. regularly visiting: Ophthalmology, refurbished to provide a single point Mental Health, Psychology, of entry to the complete range of Nephrology, Gynaecology, outpatient/primary care services Obstetrics and Audiology from offered by RDHS. 3 different service providers. The Board of Management and Executive • RDHS auspiced the Robinvale have determined that the development • Preventive health groups such Advancing Country Towns Project. of a new Strategic Plan will need to as warm water exercise classes, be done in conjunction with both the community walking groups, • RDHS created and distributed the relevant State and Commonwealth Strength & Balance, HEAL and Robinvale/ Euston and surrounding Health Department plans. The Victorian monthly diabetes education area Early Years Directory. This Department of Health and Human sessions for those with Type 2 resource provides an overview of all Services are currently undertaking health Diabetes are regularly run. services visiting and based in the service planning by region. The Northwest area to children and families. It is a regional planning commenced its review • The CEO holds regular meetings bright and user friendly directory. in May with Swan Hill District Health with the Robinvale “Elders” to and will continue in July with Mildura discuss current issues relating to • Tuning in to Kids parenting program Base Hospital. Both health services the indigenous community. was implemented successfully with will have signifi cant infl uence on the a number of families. services provided from Robinvale. • RDHS auspiced and participated in Once the service planning has occurred the Robinvale Euston Festival for • A new position titled ‘Community within the region, the outcomes of this Health Living project. Wellbeing Offi cer’ was introduced review together with the State-wide in mid-2015.This position has a Rural Health Plan, will put Robinvale • The Peace of Mind Pap smear strong focus on improving the District Health Services in a better project was conducted with RDHS wellbeing of our community. position to develop its own Strategic Allied Health Assistants and health Plan. The Strategic Plan must be workers at Murray Valley Aboriginal • RDHS continues to host a number refl ective of service provision and Co operative being trained to become of community events such as within the framework and expectations peer educators and advocates. Neighbour Day – a celebration of our funding and governing bodies. of community relationships and • Breast Screen Victoria, RDHS will NAIDOC week. The Board will now consider undertaking continue to provide a “base” for its Strategic Planning process early in the mobile van that visits rural • The Ripple Effect of Ethnicities 2018 to ensure the fi ndings of all the and remote communities on a (TREE) Project; a community venture reviews noted above are incorporated regular basis. was hosted by Robinvale District into the fi nal plan. The Board of Health Services with the aim to • The Royal Flying Doctor Service provide a safe, comfortable and Management will continue to seek Victoria, Mobile Dental Care meaningful platform for people feedback via consultation, with its Program provided a mobile dental from different cultural groups to community members in the interim. screening and referral service to participate and engage in the RDHS is committed to hearing your the community in 2013. The program Robinvale community. There are voices and opinions on what you think improved access to dental services, plans for this to be a regular event. your health needs are. enhance oral health knowledge (via education and health promotion) • The new RDHS Website was During the life of the 2011-2016 Strategic and contributed to better health launched. The website is easy-to Plan strong progress has been made outcomes (linking oral and general use, making it simpler and faster against all pillars. Following are examples health). to locate information and engage of the achievements. Swith the community.
6 Robinvale District Health Services Annual Report 2017 Using Resources Investing in an Building Organisational Responsibly Outstanding Workforce Capacity
• Renal Dialysis room expanded • Primary Care staff participated in • The health service wide Audit to accommodate 4 chairs and to student supervision training. conducted in August 2015 meet infection control guidelines. demonstrated a high level of • 5 staff undertook RIPERN training. achievement against all 10 National • Health and Wellbeing Centre Safety and Quality Health Service refurbishment self-funded by RDHS. • Midwife presented to a midwifery Standards (NSQHSS). RDHS awarded conference on the RDHS model 3 “met with merit” in our Governance • Renewable Energy solution for the of care. and Partnership arrangements. main campus implemented and RDHS did maintain accreditation and was self-funded by RDHS. • RDHS accepted clinical placement the ‘met with merit’ status in 2016. students ( Initial Registration for • Ownership of the Riverside Campus Overseas Nurses) from the Institute • Riverside residential aged care building and land transferred to of Health & Nursing, Australia. campus continues to achieve full RDHS by the Robinvale Committee compliance against the Australian for the Aged. • 4 students from the placement Aged Care Quality Agency Standards and the overseas program have (AACQA). • RDHS continues to maintain a gained employment at RDHS. balanced budget. • Board of Management undertook • 7 Work Experience students. Governance evaluation and training. • A new air conditioning systems (providing for personal comfort • Board of Management continue • Kronos time and attendance and levels) to the main campus hospital to support local students wishing rostering embedded within the and nursing home was installed in to undertake tertiary studies in organisation. 2015. the Health/Science fi eld with the annual board scholarships. • Quarterly community newsletter • A 100 Kilowatt Solar Energy system introduced. (allowing us to be less reliant on • The Workplace Achievement non-green energy sources) was Program was implemented across • Battery recycling service introduced. installed at the main campus. This the organisation. The program is has generated signifi cant savings an initiative of Healthy Together • Health and Well-being Centre - for RDHS. Victoria and supports a healthy Purchase of 100% carbon neutral workplace environment. furniture, increase use of natural • Phillips Ultrasound machine light and double glaze windows to purchased to replace the dated unit. decrease energy usage.
• Aged X-Ray machine replaced in • Steam Cleaners are used in each 2016. campus which has resulted in a signifi cant reduction of harsh chemicals and water.
• RDHS continues to improve clinical risk management systems and processes.
• RDHS continues to achieve outcomes identifi ed in the RDHS MPS S agreement and service plan.
www.rdhs.com.au 7 CHAIRMAN AND CHIEF EXECUTIVE OFFICER'S REPORT
RDHS continues to pursue excellence in the areas of governance, management, continuous improvement and service delivery to you, our community.
8 Robinvale District Health Services Annual Report 2017 C It gives us great pleasure to provide a report on behalf of the Board of Management and staff of the Robinvale District Health Services. This report would not be possible without the commitment of all those people involved that together make up the team of staff , medical offi cers and volunteers that support the health service to provide its many and varied programs to our unique multicultural community.
This year we continue to deliver many services to our community in a responsible and engaging manner. The health service also continues to perform from a stable and sound fi nancial base which is essential to sustain it into the future. The members of the Board of Management continue to work together with the staff, in a strong partnership, to develop and deliver a unique and diverse health care program to complement our community with a focus upon service improvement and quality.
We are continuing to work upon the new Strategic Plan and are in the process of gathering information from the communities we serve about their health needs and their thoughts about the future. This process will take some time as the Board of Management would like to better understand what it is that the community think about the health service and what they would like to see improve. This must be matched however with the direction and policy framework of health from both a state and commonwealth government perspective an ever changing and fl uid environment. During this process however, RDHS continues to pursue excellence in the areas of governance, management, continuous improvement and service delivery to you, our community.
We welcome this year a new Board member, Alison Black, who has brought a new dynamic to the governing committee with a strong background in a range of skill areas. There has been no members leave the Board this year.
Cont’d...
C www.rdhs.com.au 9 CHAIRMAN AND CHIEF EXECUTIVE OFFICER'S REPORT
This year the Department of Health and Human Services contract to the Western PHN, based in the lower part of (DHHS) has implemented a number of changes to the NSW and now only has the Murray PHN to support our Governance arrangements at all of its health services. allied health program. Both the Chair of the Board of This will result in a number of changes over the coming Management and the CEO travelled to Canberra recently years to all health services and we will report those to put a case for the retention of these very important funds changes as they come to hand. We have established this to continue these health services to you all. RDHS has been year a stronger framework in the committee that has successful in securing funding to years’ end which enables responsibility for the clinical activities within our health us time to negotiate with our funders into the future. service. Named, appropriately, the Clinical Risk Management Retention of our professional staff is important to our local committee, it has broad clinical representation from across community and without their presence, access to services our community with the addition of two Board members. will be limited or only available via travel to Mildura. The main task for this group is to ensure that RDHS has all of the safety requirements in place to monitor the care Our primary care staff have done a fantastic job this year and services provided to all of our users. with their health promotion programs. The concept of “wellness” is the main focus of all of our staff however There have been no changes to either our organisational several programs need to be highlighted in our report to you. structure or staffi ng levels during this past year. The First, we have continued the very successful “TREE” project management team has remained stable and all departments which is an acronym for “The Ripple Effect Ethnicities”, are working hard to achieve the best outcomes for our a program where people from different cultural groups patients, residents and clients. Sadly our Primary Health and walks of life participate and engage in the community Manager, Lisa Taggert resigned to pursue a commercial within a safe, comfortable and meaningful environment. business career. Lisa provided RDHS and the management Given our large multicultural community this program team great support with her wisdom, knowledge and is needed to ensure that all members of our community approach to problem solving and will be missed. However have a connection to others. Another continuing project is we are fortunate that Pieter Uys our Podiatrist has agreed the Community Garden, based at Robinvale College. This to step up into this important role and to date has done garden has the purpose of not only educating our children a very good job! RDHS continues to meet all of its targets in healthy eating through growing but connecting the set at the beginning of the year and within the budget set. community through the maintenance of the area through RDHS remains a viable concern from a business perspective the activity of gardening together. For our youth our Health and this is an important element from a community/user Promotions Offi cer, Tom Coverdale, has secured funds and perspective. community support for a boxing program known as “Quick Hands”. The main purpose of this program is educate our A challenge to the health service, that has been signifi cant youth through the medium of boxing, on how to resolve this year, has been the retention of funding from the ones emotions and frustrations in a productive manner. Primary Health Networks. RDHS has been receiving funding Tom has also produced this year on a regular basis, a for our allied health services for many years and has enabled Community Newsletter that provides health advice and us to establish a very strong and diverse team of health tips. This newsletter has been very popular and well professionals who provide an even more diverse amount accepted throughout the community. of health programs to you, our community. RDHS lost a
10 Robinvale District Health Services Annual Report 2017 RDHS strives to be fl exible in the development of all of its programs and continues to think of new program development as and when we recognise a need from our local community.
On a very important note, our Community Wellness Offi cer, This year has seen a decline in aged care numbers utilising Sue Watson, has been delivering the program “Mental the health service. RDHS has continued to invest in Health 1st Aid” initially to our staff, but more recently to maintaining and developing the various sites across its interested members of the community. This program 3 campuses. Riverside and Manangatang have benefi tted educates on the various forms of mental health issues, how from a number of projects all designed with the comfort to recognise and then more importantly how to manage of Residents in mind. Examples of this can be seen on the them. RDHS intends to continue with this education and Riverside campus where we have updated bathrooms for focus on groups within the community that may require the Residents and access to the main entry drop off/pick access to this education. up area. In Manangatang the outdoor area has been completed allowing Residents to access outside with RDHS strives to be fl exible in the development of all of safety in mind. More projects are in the planning stages its programs and continues to think of new program and will be progressed as funds become available. development as and when we recognise a need from our local community. RDHS is also developing stronger The community of Robinvale and Manangatang have partnerships within the North West region of Victoria. supported all of our building projects with fundraising We are meeting on a regular basis with both Mildura Base activities and we are very grateful for the efforts that Hospital (MBH) and Mallee Track Health Service (MTHS) these community groups provide. to explore opportunities to support each other from a clinical perspective. RDHS is very confi dent that our future Our health service is successful and the Board of is linked to these health services and this will be to the Management are very proud of and grateful for the hard benefi t of all in our community. The partnering and sharing work and efforts of its staff, GPs, volunteers and community of resources is the future of all health services as they in supporting this wonderful and innovative health service. become more diffi cult to access. You all provide us with the inspiration to continually improve our health service for the betterment of our communities. RDHS has been very successful in obtaining the services of RDHS is here because of you all and we thank you all for a Director of Medical Services, Dr Peter Sloan. Dr Sloan will your input! be assisting RDHS to comply with the Clinical Governance requirements as established by the DHHS and professional We also want to acknowledge the Department of Health bodies. Dr Sloan will also assist RDHS in the sourcing of and Human Services both at the central and regional offi ce, additional Doctors/medical services to the town and our Loddon Mallee. health service. Dr Sloan will visit Robinvale on a regular basis and provide telephone support to our staff in between visits. Dr Sloan does not provide GP services but supports the GPs in town and is our liaison with others on medical matters. RDHS welcomes Dr Sloan and we hope to have his services for some time into the future. Peter Campisi Mara Richards Chairman Chief Executive Offi cer
Robinvale District Health Services Annual Report 2015www.rdhs.com.au 11 DIRECTOR REPORTS
Innovation and leadership is valued and encouraged. We are committed to a supportive environment that encourages new ideas and creativity and will actively seek opportunities to develop and improve services available to the community. 12 Robinvale District HealthD Services Annual Report 2017 DIRECTOR OF CLINICAL SERVICES REPORT
RESIDENTIAL AGED CARE Achievements
• RDHS continues to provide high quality care across • Ongoing community engagement is most welcome for our three campuses with a total of 54 beds available. our residents to maintain links and interests for them. We extend a sincere thank you to the volunteers that • Telehealth opportunities have enabled us to participate give their time and energy with such enthusiasm. in the GeriConnect project. All campuses have taken advantage of the opportunity for residents to have • Donations are always appreciated and provide the consultations with a Geriatrician. An excellent opportunity residents with the extras that make their lives that bit for improved outcomes as the resident isn’t required more comfortable. Sincere thanks is extended to those to travel to access this specialist service. individuals, families and organisations on behalf of our residents.
Challenges
• RDHS is facing challenges with maintaining viable • Several factors impact our capacity and it is noted that numbers across the campuses. Riverside numbers improved support in the home does equate to reduced have fluctuated and are experiencing declining admissions. It is also noted that those admitted are admissions with noticeably higher care needs. often requiring a higher level of care.
• The nursing home at the main campus experienced • Embedding changes introduced with My Aged Care vacancies in the past year however are currently has been challenging. The community is asked to running to full capacity. preview the My Aged Care site and prepare for future care needs. The process is aimed at supporting the • Manangatang has found it difficult to maintain individual and involving them in decision making. capacity and has relied upon admissions from outside the immediate community.
Future directions
• The continuation of GeriConnect is a valued mechanism • Advanced Care Planning promotion within the to provide optimal referral and follow up for the residents. community to develop pathways for care needs with a clear understanding of the individual’s express wishes. • The community embracing My Aged Care as the gateway to residential care and home support, therefore being • Continue to promote our residential care, including better prepared in their twilight years. respite opportunities.
Cont’d... D www.rdhs.com.au 13 DIRECTOR REPORTS
ACUTE Achievements
• The acute sector continues to provide care in alignment • RDHS is maintaining connections with the Cancer with the National Standards. Embedding best practice Clinical Network Advisory Committee to ensure is a driver for better health outcomes. We have been Robinvale community maintains the essential links. fortunate to work with the Primary Care team to provide optimal care to the patients. Interventions • RDHS was successful in attaining a Director of Medical with the various disciplines enhances outcomes and Services – Dr Peter Sloan. Dr Sloan is a welcome correlates into reduced hospital admissions. addition to the team and strengthens the clinical governance across the organisation but particularly • RDHS is pleased to be hosting a Graduate Registered with our Clinical Risk Management Committee. Board Nurse for 2017. of Management members regularly attend these meetings also, providing the Board with a deeper • Telehealth has been utilised successfully in our Urgent understanding of clinical governance. Care Centre with the Adult Retrieval Team. • RDHS has surpassed all industry standards in Hand • Dialysis operates three days per week with regular Hygiene and Cleaning Audits. RDHS has been able to patients including opportunities to support holiday consistently surpass industry scores, including external makers and Mildura Base Hospital. We were pleased audits. This is reflected in our infection rates with no with the successful kidney transplant afforded to one reports made to VICNISS. Antibiotic usage is monitored of our regular patients. Melbourne Health statistics and staff Influenza vaccination rates have met industry indicate 12 community members are at the pre dialysis expectations. Current succession planning is underway stage currently. to maintain the high standards of Infection Control set by RN Janet Pratt. • Visiting Nurse Services (VNS) provides in home care for community clients. The main areas covered include; • Medical Imaging has provided a service with minimal Wound Care, Palliative Care and Support & Maintenance disruption. The recent installation of a new x-ray to supervise the health and wellbeing of clients. VNS machine will assist us in delivering an optimal service can liaise with the Doctor and make referrals where for many years to come. Access locally to x-ray and deemed appropriate. After months of having no sonography is important for local diagnosis for GP’s permanent Registered Nurse at the main site, we are and saves on travel costs for the community. pleased that one will commence at the end of July.
Challenges
• Maintaining staffing levels is a challenge with make sure our community are comfortable to take up consideration of natural attrition and maternity leave. the supports and referrals we can initiate to better This includes maintaining suitably trained Dialysis address this community issue. staff. The Rural Isolated Practice Endorsed Registered Nurse (RIPERN) program has been stalled due to • Occupational Violence and Aggression is highlighted staffing however the learnings from the Primary as an area of concern across the health care industry. Clinical Care Manual (PCCM) continue to be promoted RDHS values our staff and feel they should be safe in to enhance best practice. their working environment. Strategies will be explored to further ensure our staff are protected from violent • Domestic violence is topical at present and RDHS is behaviour. Violence of any sort will not be tolerated. exploring ways to entrench strategies into practice to
Future directions
• Introduction of a new e-learning platform for clinical • RDHS hopes to expand the use of telehealth staff. The training will assist with maintaining consistent opportunities to minimise the drawbacks of distance best practice across the clinical sector. Scenario and access to specialist areas. type sessions will provide opportunity for staff to be exposed to probable incidents that may only occur intermittently but will allow staff to hone their skills.
14 Robinvale District Health Services Annual Report 2017 MIDWIFERY Achievements
• Childbirth and parenting classes now held every • Over 100 Pap Tests conducted by midwife. February/May/August/November and are conducted • Participation in Women’s Health Week – Free Pap Tests. by Midwife & Maternal Child Health Nurse (MCHN)/ Lactation Consultant (LC). • Attendance at CAPERS conference in Brisbane & Workshop on Spinning Babies. • Female Visiting GP Obstetrician/Gynaecologist from Mildura Base Hospital on a weekly basis. • Physio lead aqua natal exercise classes commenced.
Challenges
• No Medicare remains a huge problem with the • 35.4% of home visits to mothers had birthed via numbers increasing, leading to more referrals to Caesarean Section whilst the World Health Social Work and other services. Organisation’s recommendation is 10-15%. Caesarean sections carry an increased risk. • Increased number of unplanned pregnancies.
Future directions
• Contraception & Women’s Health Education for • Educate women re risks associated with caesarean cultural groups. section, including the Spinning Babies concept & exercises to use during pregnancy and labour. • Expanding the O & G GP clinic to include a “contraception” session. • Planned Midwife placement at the Royal Women’s Hospital via Maternity Connect program.
MATERNAL CHILD HEALTH Maternal Child Health Nurse (MCHN) Department has welcomed Jan to support the team. As a Lactation Consultant, Jan is able to bring further expertise to the community. Achievements
• Participation in Ante-natal classes increased to • Assisting with 0-5 year immunisation program at RDHS. 2 classes with breastfeeding featured. • Additional referral pathway within RDHS now able to • Facilitating New Parents Groups with community offer qualified lactation consultation, saving parents speakers including, Speech Pathology, Dietitian and travelling to Mildura for this service as previously. Women’s Health. • Maintaining MCHN records in accordance with • Supporting Midwifery with Domiciliary visits. departmental requirements. • Supporting and encouraging parenting skills in the • The MCH service continues to work to develop strong care of babies through to preschool. relationships with the families of our region to ensure the appropriate engagement and welfare of children. • Initiate referrals where identified, including mental An open session is offered on Tuesday mornings health issues. allowing parents to visit without first making an • Referring families and interacting with the Early Years appointment. Another achievement has been the and playgroups, including the Best Start Program. expanding of the Manangatang service now offering twice monthly MCHN visits.
Challenges
• Capacity to maintain services with increasing complex needs within family units.
Future directions
• Maintain a service to Manangatang families. • Promote appropriate referral pathways for families in need. • Expand the lactation role to improve breast feeding rates within the community.
www.rdhs.com.au 15 DIRECTOR REPORTS
DIRECTOR OF CORPORATE SERVICES
The Corporate Services Directorate provides support to all departments of the three RDHS campuses. The range of support services provided includes Finance, Administration, Catering, Hotel Services, Supply, Laundry, Maintenance, Information Technology, Fleet Management and Clerical support services.
FINANCE (Home Interaction Program for Parents and Youngsters) and Primary Health Services Flexible funding via the Murray RDHS has continued to deliver safe and cost-effective Primary Health Network and the Western New South healthcare in an efficient financially sustainable way. Wales Primary Health Network. We have entered into a contractual arrangement with Accounting & Audit Solutions Bendigo (AASB) who provide Community Initiative Activities ongoing financial services to RDHS. Robinvale District Health Services is a keen participant in all areas of community. For many years with financial The Financial Statements have been prepared in accordance assistance from Swan Hill Rural City Council, we have with Standing Direction 4.2 of the Financial Management managed the operations of the Robinvale / Euston Tourist Act 1994, applicable Financial Reporting Directions, Information Centre. Australian Accounting Standards and Australian Accounting Interpretations and other mandatory professional reporting 12,116 customers accessed the Tourist Information Centre requirements for the year ended 30 June 2017. in the 16/17 year. VLine customer’s equated to 63% of the total customers visiting the centre. Vline sales have The accepted indicator of performance is the result from exceeded previous years which is an indication of the continuing operations prior to depreciation and capital importance of public transport options in Robinvale. purpose income. RDHS did record an operating surplus in the 16/17 year and has met all set performance indicators. RDHS also runs the Robinvale Out of School Hours (OOSH) Please refer to the attached Financial Statements for program to support the community. This would normally further information. be a local Council administered program.
Internal financial auditing services are performed by - Audit The sustainability of non-health community units are & Risk Solutions Pty. Ltd. (ARS). reviewed annually to ensure that there is no financial impost on the health service. Areas audited in 16/17 include: • Payroll • Fraud Risk Assessment FACILITIES / INFRASTRUCTURE / ASSETS • Aged Care billing and transactions • Monthly Financials Maintenance completed a number of minor projects during • Financial Budget the year including the installation of protective screening • Patient\Resident Trust Accounts and automatic door closure at the main campus reception • Credit Card transactions desk and the upgrade of the nurse call system at both the • Payroll Testing/Time Sheets/Overtime main campus and Riverside campus.
The internal auditors verified the effectiveness of RDHS’s The newly installed solar system at the main campus internal control and risk management system, and reported continues to generate significant monetary and to the Finance & Audit Committee and Board of Management environmental efficiencies. that RDHS does have robust financial and governance processes in place. Data for the 2016 Calendar year: • 111.42 Megawatt hours generated Funding • $23,730 saving in electricity supply costs
In addition to operational funding from the Department of • 131.47 kilograms of CO2 gas saved – this corresponds to Health and Human Services Victoria and the Commonwealth travelling 1,101,654 km in a motor vehicle or planting Department of Health, RDHS was proud to secure 4,200 trees. supplementary grants from State and Commonwealth Government and other agencies to support the Robinvale Large asset purchases: community through various programs. Programs such as • New Shimadzu X-ray machine was commissioned in Best Start, Communities for Children, Early Years; HIPPY December 2016
16 Robinvale District Health Services Annual Report 2017 • Replacement of the Fire Indicator Panel at the Riverside ACCOMMODATION Campus • Surveillance cameras installed at entry of main campus Finding accommodation in a small rural community is often and Early Years building\playground. These cameras hard to obtain therefore as a recruitment and retention were funded under the DHHS 16/17 Health Service incentive RDHS does have available a number of RDHS Violence Prevention funding round. owned fully furnished houses and units in both Robinvale • Walk-about alarm system at the Riverside Residential and Manangatang. These are available to staff and students Aged Care campus on placement on an overnight or short-term basis.
In 2016/17 we had a total of 33 individuals accessing FOOD SERVICES accommodation. Of these, 8 were university students undertaking placement in the areas of Allied Health and Our Catering departments at all campuses continued their Nursing and agency staff, 25 were staff members needing quality work in the past year. The team of approximately overnight or short term accommodation. 20 staff provides more than 55,000 meals each year to patients, residents, visitors and staff, including 1700+ Meals on Wheels to Robinvale residents and 1,337 in Manangatang. INFORMATION TECHNOLOGY Due to a shortage of meals on wheels volunteers in Robinvale, we have reduced deliveries to 3 days per week. The RDHS Information Technology Support team is This change has been well received by meal recipients. responsible for providing baseline user support services for ICT systems and infrastructure. The key delivery mechanism for higher level ICT support is via external LINEN SERVICES company Pro Advance.
The laundry staff continue to provide a high level of service RDHS is also a member of the Loddon Mallee Rural Health to external customers in Balranald, Ouyen and a local Alliance (LMRHA). ICT development and software medical clinic, motels and horticultural business in Robinvale. implementation support is provided by LMRHA. RDHS also supplies linen to all three RDHS campuses. Resident personal laundry is managed by the linen service Key areas of focus from a RDHS perspective have been: with delicate precision. • Cyber Security • Oracle R12 FMIS upgrade • iPM – Patient Management System upgrade HOTEL SERVICES • Telehealth – Geri-Connect • Upgrade of the Virtual Trauma and Critical Care Unit The cleaning staff of approximately 8 people continued (ViTCCU) cart their quality work delivering excellent results. • Upgrade of the Video conferencing units at the Main campus and Riverside campus. RDHS has continued to perform well in our external cleaning audits with results well above the industry target of 85. Business as Non-Business as Operational Capital Robinvale campus Usual (BAU) Usual (non-BAU) Expenditure Expenditure High risk scored 96.3 / Moderate risk 96.5 ICT Expenditure ICT Expenditure (excluding GST) (excluding GST) $536,620.28 Nil Not applicable Not applicable Manangatang campus High Risk scored 97 / Moderate risk 95.2 The total ICT expenditure incurred during 2016/2017 is $536,620.28 (Exc. GST). SUPPLY As there was no Non-Business as Usual expenditure, a Our Supply department continues to meet the high breakdown of Operational and Capital expenditure is not demands across all campuses. A small team of 1.2 people required. work tirelessly to collate purchase orders, place orders and receive and dispatch stock to all areas.
RDHS as a Multi-Purpose service is not mandated under the Health Services Act (1988) Vic to procure through Health Purchasing Victoria. However, we do wherever possible seek access to relevant HPV contracts to ensure that RDHS achieves best value outcomes when procuring.
www.rdhs.com.au 17 PEOPLE AND CULTURE
The People & Culture department is In the period we implemented a new responsible for overseeing industrial Employee Assistance Program to provide matters, recruitment and retention, a confi dential counselling service from performance management, professional an external provider. development, employee support, OH&S and payroll. The Manager supported the Robinvale College with sessions on Change The department supports the health Management, Leadership, and Interview service through cultural change by skills for Year 11 and 12 students, and creating, implementing and managing a 2-day team building activity for those change and supporting the Management students completing their fi nal year of team in leadership development through schooling. performance management systems and constructive feedback. The department introduced a traineeship position in May 2017 to develop into a The department also supports our People & Culture role over the next organisation with the Achievement 12 months. The purpose of this role will Program and The Ripple Eff ect of ensure additional support for our Ethnicities (TREE) Project. organisation. 18 Robinvale District Health Services Annual PReport 2017 RECRUITMENT
RDHS continues to experience difficulties in the recruitment TRAINEESHIPS of Registered and Enrolled Nurses and some disciplines within Allied Health. It is still increasingly difficult for small We currently have 4 employees undergoing a traineeship rural communities to attract health professionals; however, course. One continues in a Certificate III in Parks and we have implemented an ongoing strategy to seek suitable Gardens. Two have commenced Certificate II in Individual candidates throughout the year. Support, one in Certificate II in Kitchen Operations and one in Certificate IV in Human Resources.
EMPLOYMENT & CONDUCT PRINCIPLES ACHIEVEMENT PROGRAM RDHS is committed to applying merit and equity principles when appointing staff. In early 2016 RDHS joined the Victorian Achievement Program. The program is a whole-setting approach and The selection processes ensure that applicants are assessed aims to embed health and wellbeing into our organisation and evaluated fairly and equitably on the basis of the for the long term. key selection criteria and other accountabilities without discrimination. Our focus is on Healthy Eating, Physical Activity and Mental Health & Wellbeing. An Achievement Program committee All agreements that Robinvale District Health Services is was established and throughout the 2016/17 year, the a respondent are currently being negotiated through VHIA. committee has coordinated a range of activities that have been popular amongst staff. Netball, soccer, touch football, walking groups, Pilates, international food day and mental EMPLOYEE REMUNERATION & BENEFITS health activities are examples of popular activities. During this fi nancial year, People & Culture continued to support RDHS contract with Access Pay continues. Most employees the Achievement Program by establishing the RDHS House continue to salary package a percentage of their wages in Rules concept whereby the workplace is divided into 4 house the management of wages for regular payments or savings. teams and team members earn points for their house RDHS adopts the policy set by Government Sector Executive through participation in the above activities. Remuneration Panel that is also endorsed by the Department of Health & Human Services.
Hospitals JUNE JUNE STAFF CREDENTIALING Labour Category Current Month FTE* YTD FTE** 2016 2017 2016 2017 RDHS verifies the credentials of all registered practitioners Administration 20.22 20.85 19.79 19.41 annually though Australian Health Practitioners Regulation & Clerical Agency (AHPRA) public access web site or directly with Ancillary Staff 28.26 25.4 23.8 26.44 presentation of renewed registration. (Allied Health) Hospital Medical 0 0 0 0 Offi cers Hotel & Allied 34 36.1 34.96 35.21 CLINICAL PLACEMENT Services Medical Offi cers 0 0 0 0 Placements were undertaken by: Medical Support 1 1.12 1.01 1.08 • 5 Allied Health Students Nursing 50.04 44.7 46.87 49.3 • 14 Registered Nurse Students (Acute setting) Sessional 0 0 0 0 Clinicians 133.52 128.17 126.43 131.44
WORK EXPERIENCE The table above *(current month FTE) represents all employees that were paid in the month of June and their FTE for calculation for that RDHS accepted 16 work experience students from the month. **(YTD FTE) means all employees employed throughout the Robinvale College in a number of areas and levels of financial year i.e. the sum of each month FTE divided by 12. experience. Work experience was provided to students in the areas of Allied Health, Hospitality, maintenance and in the Aged Care setting. Students spent 1 day per week for 5 to 10 weeks in their chosen area of interest to experience the workplace whilst being supervised and guided by qualified staff. P www.rdhs.com.au 19 PRIMARY CARE SERVICES
RDHS continues to provide high quality to our community, for example Speech Primary Care Services in a model that is Pathology and Occupational Therapy responsive and refl ects the ever changing working together in the Early Years needs of our diverse community. Highly environment. The co-location of services skilled clinicians provide service including alongside the Primary Care Department but not limited to Dietetics, Physiotherapy, such as x-ray, ultrasound, midwifery and Women’s Health, Diabetes Education, pathology provide a convenient user Podiatry, Social Work, Speech Pathology friendly service. In addition to this the and Occupational Therapy. community continues to benefi t from visiting specialist services operating Many successful programs are the result from RDHS Primary Care, off ering a of various clinicians working together to broad range of healthcare options in ensure the best possibleP service delivery one convenient location. 20 Robinvale District Health Services Annual Report 2017 Achievements
• Efficient and effective delivery of Allied Health services, • Numerous group projects compliment the individual providing timely treatment to the whole of community services offered. These include: Carer’s Support while ensuring those most at risk are able to access Group, Healthy Eating Activity and Lifestyle (HEAL) appropriate services. Continued commitment in both and partnership programs such as those offered by preventing the development of and assisting people in Maternal Child Health Nurse, Early Years and Speech their management of pre-existing chronic illness, such Pathology in the Positive Parenting Program. as diabetes in an effort to improve health and minimise avoidable hospital admissions. • RDHS Primary Care Team acknowledge the value of programs which assist community to modify lifestyle • Increased engagement with our culturally and behaviour risk factors (for example inactivity). By linguistically diverse (CALD) community through assisting clients to modify their lifestyle behaviours the introduction of The Ripple Effect of Ethnicities which place them at risk of developing chronic illness (TREE) Project. RDHS has been able to provide a safe, and some disease conditions, we are able to work in a comfortable and meaningful platform for people from truly preventative health model. RDHS has continued a CALD background to engage and participate within our partnership with Robinvale College to provide a the local community. The project was delivered in two warm water Aqua Program. This low-impact, fun, and phases over 18 weeks; a cultural skill exchange program enjoyable exercise option has proven very popular followed by a multicultural festival. The multicultural over the last 12 months. festival was considered a great success with over 700 people from Robinvale and surrounding towns attending • RDHS and Robinvale College staff were trained in the the event in early November. Stephanie Alexander Kitchen Garden scheme. This program is a sustainable preventative health strategy • Introduction of the mental health library. The initiative that is imbedded into the school’s framework. Vegetable driven by our Community Wellbeing Officer sets out to education and consumption is a main focus of this provide a range of resources to cover all age groups. program while addressing the lack of vegetable intake The library collection is designed to improve mental among students and the community. health understanding within our community as well as help in reducing the stigma of mental illness. This is • Better interaction with the community via a community a free service that allows the public to borrow items newsletter. Over 80 hard copies are distributed form the library for up to four weeks at a time. bi-monthly. The newsletter provides information on RDHS allied health services, programs and events. Healthy recipes and health tips also feature in the newsletter.
Challenges
• Recruitment and retention - RDHS has been efficient in the method of recruitment over the past year. For the most part we have been able to provide a full quota of staff to service client demand. However even with sound recruitment strategies in place, there have been short periods of time where a full staff quota has not been achieved.
Future directions
• Continue to provide mainstream Allied Health services • Implement programs which encourage and support in a cost effective and efficient model, reviewing current the multi-cultural community to access care and service delivery models to ensure that we are still health education. providing services in a way that are relevant to the needs of the community and in line with government • Access opportunities to provide preventative health priorities and policies. programs which align with the model of a multi-disciplinary approach. • Identify opportunities for partnerships which better utilise funding and support the benefits of a whole of Pcommunity direction. www.rdhs.com.au 21 EARLY YEARS Achievements
• HIPPY program, the Mobile Visiting Play Program and • Robinvale Early Years Network (REYN) continues to the Playgroups to continue with funding being secured support programs delivered within the community. for the next 12 months. All service providers are given the opportunity to promote their activities as well as share professional • HIPPY program funded The Music Man: Paul Jamieson knowledge with other Early Years services. to conduct a childrens’ concert. This was a great success with over 350 attending the concert. • Engaging Allied Health staff in activities within the Out of School Hours (OOSH) program to educate the • Working with the Maternal Child Health Nurse to embed children and ultimately the families in good health the new Best Start strategy within the community. and nutrition. Activities have included trips to the Future achievements expected as outcomes with the Community Garden, healthy shopping and cooking. implemented changes. • Successful co-facilitation with Maternal Child Health • The development of the Lets Read Program. This Nurse and Early Years to deliver the Triple P parenting program promotes reading and provides free books program. to families.
Challenges
• Staff retention continues to be challenging with • Prioritising families and managing waiting lists with qualification expectations and employment capabilities. consideration of budget constraints.
Future directions
• We have been fortunate to receive funding for a • Continuing to grow and develop the OOSH program. program to support families with complex needs. Strive to increase numbers and further develop the This program will commence post June 2017 and educational and FUN program offered by the services providers will adopt a team approach to wonderful staff. support the families.
• The development of a toy library in the community. This will be a great resource and assist in enhancing experiences for children.
COMMONWEALTH HOME SUPPORT PROGRAM (CHSP)
On 1 July 2016 the Home and Community Care (HACC) These programs and services provide support and program transitioned into the Commonwealth Home maintenance for older frail people living at home in addition Support Programme (CHSP). to younger people with disabilities.
Services for Victorian people 65 years and over (50 years PAG continues to be run twice weekly from the Town and over for Aboriginal and Torres Strait Islander people) View Room at the Riverside campus. The RDHS Access are now funded and managed through the Commonwealth and Support Worker assists eligible clients to navigate Home Support Programme (CHSP). Services for people the service system and access those services that are under 65 years (under 50 years for Aboriginal and Torres appropriate and required. The District Nursing service is Strait Islander people) will continue to be funded and available 6 days per week whilst Meals on Wheels continue managed by the Victorian government until the National to be cooked on-site and delivered by community Disability Insurance Scheme is rolled out. volunteers.
RDHS provides programs such as Planned Activity Group (PAG) and services such as Access and Support, Meals on Wheels, District Nursing and some Allied Health, through funds received under CHSP.
22 Robinvale District Health Services Annual Report 2017 ENVIRONMENTAL PERFORMANCE
Robinvale District Health strives to continually improve the health of the people in our community by endeavouring to provide health care in an environmentally sound and sustainable manner. We commit to continual improvement in energy to reduce our carbon footprint.
We progressively establish and maintain environmental program has also reduced our data entry obligation as it standards in compliance with all applicable regulations and automatically uploads consumption and cost information standards. directly from the supplier.
Our newly installed renewable energy solution continues to RDHS continues to explore opportunities such as indoor generate significant monetary and environmental efficiencies sensor lighting and electricity usage monitors that will including an annual saving of $23,730 in electricity supply enable us to observe the power usage on our larger costs. departments such as the laundry.
The Department of Health and Human Services has launched The graphs below outline Energy, Water and Fuel usage a new software program that allows us to monitor and across all campuses. benchmark our Energy and Water usage. The Eden Suite
RDHS ENERGY USE
1,200 120 24 60 12
1,000 100 20 50 10
800 80 16 40 8 ) ) ) ) ) 000 000 000 000 600 60 000 12 30 6 (, kL Wh (, ltrs (, ltrs (, ltrs (, k 400 40 8 20 4
200 20 4 10 2
0 0 0 0 0 2016/17 2016/17 2016/17 2016/17 2016/17 2015/16 2015/16 2015/16 2015/16 2015/16 2013/14 2013/14 2013/14 2013/14 2013/14 2014/15 2014/15 2014/15 2014/15 2014/15
Electricity LPG Water Petrol (ltrs) Diesel (ltrs)
www.rdhs.com.au 23 PERFORMANCE
Part A Service Plan Key Achievements
The RDHS Service Plan commenced in 2012. Following numerous reviews, the RDHS Service Plan is now a condensed version identifying priority Goals.
Key achievements against the Service Plan noted below.
1 CONSOLIDATING ACUTE CARE AND RESIDENTIAL AGED CARE PROVISION
RENAL DIALYSIS
GOAL OUTCOME Enhance Renal Dialysis • MOU with Melbourne Health to provide Renal Dialysis as a satellite program. Capability to meet future • 3 additional staff trained in 16/17. demand
MATERNITY SERVICES
GOAL OUTCOME Support and maintain the • Participation in the Maternity Connect program planned for 2017. This program existing maternity service is utilised to maintain the skill set of local midwives. model
SPECIALIST MEDICAL SERVICES
GOAL OUTCOME Enhance the range of • Visiting services have expanded to include Ophthalmology, Mental Health, Psychology, specialist consulting Nephrology, Gynaecology, Obstetrics and Audiology from 3 different service providers. • Residential care continues to be supported by the Psychiatric Geriatrician services out services that can be of Mildura Base Hospital. accessed locally • Residents in residential care now able to access a geriatrician via the Geri-Connect telehealth program. • Endocrinology appointments are conducted via Skype for patients with Gestational Diabetes. This service compliments the model of care from the Midwife and Diabetic Educator. • Continued support provided to the visiting Continence Service.
URGENT CARE
GOAL OUTCOME Enhance the existing • Rural Isolated Practice Endorsed Registered Nurse (RIPERN) training will be offered, urgent care capability when available, to staff at RDHS to enhance skills and care delivery to our district, including Manangatang.
24 Robinvale District Health Services Annual Report 2017 2 ENHANCING COMMUNITY BASED HEALTH SERVICES
PRIMARY & COMMUNITY HEALTH - GENERAL PRACTITIONERS
GOAL OUTCOME Enhance the capacity • Dr Lucca ( Robinvale GP) provides GP support to the Manangatang Campus and availability of Nursing Home. • RDHS continues to explore opportunities to support local GP workload. local GPs
COMMUNITY MENTAL HEALTH – COLLABORATION AND INTEGRATION
GOAL OUTCOME Improve service • RDHS continues to support Mental Health visiting services out of Mildura Base delivery outcomes Hospital. • Community Wellbeing Officer position has a strong emphasis on mental health through collaboration awareness and community wellbeing. and partnerships • Community Wellbeing Officer now a qualified Mental Health First Aid Instructor. • Mental Health First Aid sessions provided to RDHS staff and community. These sessions are also offered to other organisations. • Mental Health triage education sessions were provided to RDHS staff via Mildura Mental Health Services. • TREE (The Ripple Effect of Ethnicity) project- aimed at increasing social inclusion and participation conducted with excellent results. It is our intention that a similar program be run in the 17/18 year.
PRIMARY & COMMUNITY HEALTH – ALCOHOL AND OTHER DRUGS
GOAL OUTCOME Enhance the service • Needle Syringe Program continues to operate from the Health & Wellbeing Centre capability for AOD to support community need. • Alcohol and Drug Services delivered by external providers is supported by the services provision of consulting rooms by RDHS.
PRIMARY & COMMUNITY HEALTH – CHRONIC DISEASE MANAGEMENT
GOAL OUTCOME Develop a Service • The Workplace Achievement Program is imbedded across the organisation. The Framework that program is an initiative of Healthy Together Victoria and supports a healthy workplace environment. improves CDM • Person Centred/Goal Directed Care Planning process embedded. service delivery • Support visiting Nephrology services from Royal Melbourne Hospital continue to reach community members at pre-dialysis stage. • Preventive health groups include groups such as warm water exercise classes, Strength & Balance, HEAL and monthly diabetes education sessions for those with Type 2 Diabetes. • Regular meetings are held with the Robinvale “Elders” to discuss current issues relating to the indigenous community.
www.rdhs.com.au 25 PERFORMANCE
PRIMARY & COMMUNITY HEALTH – INTEGRATION
GOAL OUTCOME Improve service • Promote policy to better manage the internal referral process. integration within • Provide a forum for service providers to meet and establish relationships to better coordinate care delivery. RDHS and between • Embed initiatives to enhance the admission/discharge process. service providers • Provide a forum for other service providers to conduct community sessions. Justice Department has delivered training on Conflict Resolution to an Indigenous audience.
PRIMARY & COMMUNITY HEALTH – OTHER SERVICES
GOAL OUTCOME Consolidate and • Preventive health groups include groups such as warm water exercise classes, incrementally improve Strength & Balance, HEAL, monthly diabetes education sessions for those with Type 2 Diabetes, walking groups and moderate intensity exercise groups which respond to a range of community the needs of the community. Introduced Aqua-Natal & Gym exercise classes in 2017. based services • The Community Wellbeing Officer position has a strong emphasis on mental health awareness and community wellbeing. • Chronic Disease Management/Prevention Programs are delivered after hours to encourage participation. • “Speech in the Schools” service is provided locally to children of primary school age.
3 ACHIEVING SUSTAINABILITY
SUSTAINABILITY – RURAL PRIMARY HEALTH SERVICE PROGRAM
GOAL OUTCOME Maintain the • Contracts with the Western New South Wales PHN and the Murray PHN were Commonwealth renewed for the period 1/7/16 – 30/6/17. These contracts will ensure continuation of allied health services to Robinvale, Manangatang and Ouyen in Victoria and Flexible Funding Dareton, Wentworth and Balranald in New South Wales. (under Primary • Seeking alternate funding opportunities to continue service provision beyond the Health Network) contracted periods.
SUSTAINABILITY – FINANCIAL MANAGEMENT
GOAL OUTCOME Improve understanding • A comprehensive Budget developed for services provided under the Commonwealth of the costs of service Flexible Funding (PHN) program for the 2016/17 period. • Departmental and Organisation Budget is annually developed for each service streams to better stream. In 2017/18 RDHS will undertake an analysis of each service type to enable manage the service an accurate understanding of the full service cost per resident/patient per day. • The software budgeting tool ‘Power budget’ has been upgraded to allow Managers to better manage their department budgets.
26 Robinvale District Health Services Annual Report 2017 4 ENHANCING PERFORMANCE MANAGEMENT
ENHANCING PERFORMANCE MANAGEMENT - MONITORING AND REPORTING
GOAL OUTCOME Ensure a robust basis • Contracted external accountant continues to provide the BoM with informative for performance advice and monthly financial reports. Improved reporting ensures a robust basis for performance monitoring. monitoring • Internal /external auditors perform quarterly audits to review RDHS business functions and compliance with the Financial Management Act. • Continue to meet all health industry reporting requirements. Including Infection Control and residential care Quality Indicators.
5 DEVELOPING PARTNERSHIPS
PARTNERSHIPS AND ALLIANCES
GOAL OUTCOME Focus on the • Murray Valley Aboriginal Cooperative- Continue to promote relationships and development of agreed practices to better engage with the indigenous community. • A strong partnership continues with the Aboriginal Elders and Senior Management priority partnerships staff. The Aboriginal Health Liaison Officer coordinates these conversations as and alliances required. A periodic meeting has also been established between MVAC senior staff and RDHS senior staff. • Mildura Base Hospital – Continue to promote dialogue to enhance the referral to and discharge from MBH processes. • Relationship with the MBH Dialysis Unit embedded to promote active support to each other. • GP’s – Support the capacity for GP’s to provide urgent care on-call services at Robinvale and Manangatang with the RIPERN (Rural Isolated Practice Endorsed Registered Nurse) staff. • Robinvale College–partnership continues with the Robinvale College to utilise heated pool facilities so that water exercise classes can be run all year round.
www.rdhs.com.au 27 PERFORMANCE
6 ENABLING PEOPLE
ENABLING PEOPLE – INNOVATIVE WORKFORCE MODELS
GOAL OUTCOME Ensure development of • Manager People & Culture supports the health service through cultural change by innovative and flexible creating, implementing and managing change and supporting the Management team in leadership development through performance management systems and staffing and workforce constructive feedback. models to enhance • Rural Isolated Practice Endorsed Registered Nurse (RIPERN) training will be offered, future service delivery when available, to staff at RDHS to enhance skills and care delivery to our district, including Manangatang. • RDHS unable to offer the Enrolled Nurse Traineeship in 2017 as the training curriculum was not available locally. • Personal Care Worker traineeships offered in Riverside and main campus residential aged care • Cook/ Food Services Assistant traineeship offered in the Catering Department.
ENABLING PEOPLE – STAFF ENGAGEMENT
GOAL OUTCOME Further develop • RDHS continues to assist with the cost of professional development for all staff, effective staff ensuring that skills are maintained. • Embedded an external process to provide a robust Employee Assistance Program. engagement • Staff training continues with many modules now presented by the Manager People & Culture. Additional training is provided through the e-learning modules. • The Workplace Achievement Program has been implemented across the organi- sation. The program is an initiative of Healthy Together Victoria and supports a healthy workplace environment. • Traineeships in many disciplines are offered across the organisation. • To offer a new skills based model of e-learning for nursing staff commencing 2017. • ATSI induction/orientation program developed by Aboriginal Liaison Officer.
7 SUPPORTING QUALITY
QUALITY
GOAL OUTCOME Develop and sustain • The health service wide Surveillance Audit conducted in 2016 demonstrated a high a comprehensive level of achievement against all 10 National Safety and Quality Health Service Standards (NSQHSS). clinical governance • RDHS maintained 3 “met with merit” in our Governance and Partnership arrangements. framework • Riverside maintained accreditation against the Australian Aged Care Quality Agency Standards (AACQA) this year. • RDHS recognises the importance of strong clinical governance across the organisation and engaged a number of external consultants to conduct clinical reviews of current processes. These reviews have ensured that RDHS continuously improve processes, minimise risks, and foster an environment of excellence in care for consumers/patients/residents. • Engaged a Director of Medical Services to support our GP’s and provide an overarching view of clinical governance. • Participate in the Regional Clinical Governance Committee. • Conduct Advance Care Plan Audits for all discharge and deaths. Results are tabled at Clinical Risk Management Meetings. • Internal Clinical Review Working Group established and meets monthly.
28 Robinvale District Health Services Annual Report 2017 8 DEVELOPING INFRASTRUCTURE
QUALITY
GOAL OUTCOME Improve ICT within • RDHS continues to participate in regional and LMRHA initiatives including ICT strategic RDHS to address planning for the Loddon Mallee Region. • Geri-Connect. the technical and • Telehealth. functional capability • Telehealth – Successful use of Telehealth in UCC with the Melbourne based Adult of the organisation Retrieval Team (in collaboration with LMRHA)
www.rdhs.com.au 29 PERFORMANCE
Part B Performance Priorities
QUALITY AND SAFETY ACUTE CARE Key Performance Indicator Target Actual Service Campus Type of Activity Actual Health Service Accreditation Full compliance Achieved Medical inpatients Robinvale Bed days 1557 Compliance with cleaning Full compliance Achieved Manangatang Bed days 13 standards Urgent care Robinvale Presentations 2220 Very high risk (Category A) 90 points Not applicable Manangatang Presentations 150 High risk (Category B) 85 points Achieved Non-admitted patients Robinvale Occasions of service 2292 Moderate risk (Category C) 85 points Achieved Radiology Robinvale Number of clients 2366 Compliance with the Hand 80% Achieved 90.5% Palliative care Number of clients NA Hygiene Australia Program District nursing Robinvale Occasions of service 1916 Percentage of healthcare 75% Achieved 85.6% Manangatang Occasions of service 315 workers immunised for Maternity Occasions of service 1472 influenza Renal Dialysis Robinvale Episodes 534 Victorian Healthcare Experience 95% positive Full Survey – patient experience experience Compliance* Quarter 1, 2, 3 Victorian Healthcare Experience 75% very positive Full PRIMARY HEALTH CARE Survey – discharge care experience Compliance* Service Activity levels (e.g. occasions/hours Quarter 1, 2, 3 of service. By campus) * Less than 42 responses were received for the period due to relative size of the Health Service. Speech Pathology* Individual Occasions of Service 5141 Group Attendees 1392 Community Health Individual Occasions of Service 1614 GOVERNANCE AND LEADERSHIP Nursing Group Attendees 546 Occupational Individual Occasions of Service 2363 Key Performance Indicator Target Actual Therapy* Group Attendees 194 People Matter Survey - 80% 76% Dietetics* Individual Occasions of Service 2000 percentage of staff with a Group Attendees 310 positive response to safety Podiatry* Individual Occasions of Service 6459 culture questions Group Attendees 13 Physiotherapy* Individual Occasions of Service 4529 Group Attendees 440 Social Work* Individual Occasions of Service 3081 FUNDED FLEXIBLE AGED CARE PLACES Group Attendees 70 Allied Health Individual Occasions of Service 461 Campus Number Assistant* Group Attendees 3090 Flexible High Care Cultural Officer* Individual Occasions of Service 446 Robinvale 14 Group Attendees 418 Manangatang 10 Health Promotion* Group Attendees 1853 Planned Activity Number of Group Sessions 86 Group* Group Attendees 662 Early Years* Group Attendees 11504 UTILISATION OF AGED CARE PLACES Access and Support Individual Occasions of Service 640 Worker* Group Attendees 23 Campus Number Occupancy Level % Flexible High Care bed days *Services which are not funded or only part funded through the MPS Tripartite Agreement Robinvale 3789 85% Manangatang 2570 75% Respite Care bed days Riverside 701 Manangatang 152 Robinvale 458 Convalescent bed days Riverside 21 Manangatang 14 Robinvale 89
30 Robinvale District Health Services Annual Report 2017 OCCUPATIONAL VIOLENCE YEAR IN BRIEF Occupational Violence Statistics 2016-2017 2016/17 1. Workcover accepted claims with an occupational 0 PERFORMANCE INDICATORS (ACUTE) violence cause per 100 FTE ROBINVALE ACUTE 2. Number of accepted Workcover claims with lost 0 Admissions 729 time injury with an occupational violence cause Bed Days 1557 per 1,000,000 hours worked. Occupancy Rate 30% 3. Number of occupational violence incidents reported 0 Average Length of Stay 2 4. Number of occupational violence incidents reported 0 WEIS 237.16 per 100 FTE UCC Outpatients 2220 5. Percentage of occupational violence incidents 0 Dialysis Episodes 534 resulting in a staff injury, illness or condition MANANGATANG CAMPUS Admissions 1 Definitions Bed Days 13 For the purposes of the above statistics the following definitions apply. Occupancy Rate 1% Occupational violence - any incident where an employee is abused, threatened Average Length of Stay 13 or assaulted in circumstances arising out of, or in the course of their employment. WEIS 1 Incident - occupational health and safety incidents reported in the health UCC Outpatients 150 service incident reporting system. Code Grey reporting is not included.
Accepted Workcover claims – Accepted Workcover claims that were lodged in PERFORMANCE INDICATORS (AGED CARE) 2016-17. RIVERSIDE CAMPUS Lost time – is defined as greater than one day. Bed Days 6919 FTE figures required in the above table should be calculated consistent with Respite Bed Days 701 the Workforce information FTE calculation (refer to page 16 of the Health Service Model Annual Report guidelines). These do not include contracted staff Convalescent Bed Days 21 (e.g. Agency nurses, Fee-for-Service Visiting Medical Officers) who are not Occupancy Rate 70% regarded as employees for this purpose. The above data should be consistent ROBINVALE CAMPUS with the information provided in the Minimum Employee Data Set. Bed Days 3789 Respite Bed Days 458 Convalescent Bed Days 89 Occupancy Rate 85% MANANGATANG CAMPUS Bed Days 2570 Respite Bed Days 152 Convalescent Bed Days 14 Occupancy Rate 75%
www.rdhs.com.au 31 QUALITY AND RISK MANAGEMENT
RDHS is committed to providing the best possible care and ensuring a safe and healthy environment. We work to identify and eliminate/minimise risk, whilst striving Qto continuously improve our services.
32 Robinvale District Health Services Annual Report 2017 Quality • ISO 14001:2004 Environmental Management Systems In line with Robinvale District Health Service’s (RDHS) • AS 4801:2001 Occupational Health and Safety commitment to providing the best possible care and Management Systems, ensuring a safe and healthy environment, the organisation • Australian Aged Care Quality Agency Standards (AACQA) continuously strives to improve our services; identify and • Community Care Standards (HACC). eliminate or minimise risk and minimise our environmental footprint. The Aged Care facilities at both the Robinvale and Manangatang Campuses do not require external RDHS has a strong commitment to safety and quality and accreditation from the AACQA, however with our extensive this is reflected in our approach to: internal auditing process we ensure that the same processes • Creating safe environments and systems of work for our and procedures are followed at both these facilities. staff Riverside accreditation with AACQA is current and as per • Reviewing and improving on a continuous basis the requirements is required to participate in one supported performance of our patient safety and quality systems “unannounced” visit annually (financial calendar). This • Assisting our healthcare professionals and Visiting occurred in August 2016 with a follow-up announced visit Medical Officers to monitor the safety and quality of in November 2016. care they provide, and • Ensuring accountability for the safety and quality of care Risk at all levels of our organisation reporting through to the RDHS continues to utilise the Victorian Health Incident Board of Management. Management System (VHIMS) in collaboration with the Department of Health and Human Services. VHIMS provides As a Multi-Purpose Service (MPS) RDHS provides integrated the organisation with a standard electronic method (which health and aged care services for our local community. is used by all Victorian public hospitals) of reporting, As a joint initiative of the Commonwealth and State recording and monitoring incidents / near misses that occur Government, RDHS is required to meet an array of relevant within the health setting. This ensures that if things go standards and accreditation frameworks through the wrong, the organisation has a procedure for reporting and accreditation process. managing incidents. This ensures that consumer and staff safety is maintained and that any identified issues are Accreditation addressed to prevent and / or minimise the likelihood All Australian healthcare facilities are accredited using of a similar incident occurring again. the National Safety and Quality Health Service (NSQHS) Standards which were introduced in 2013. These standards provide a clear statement about the level of care consumers Consumer/Community Feedback can expect from health service organisations, and they play The organisation continually seeks consumer feedback an essential role with the accreditation process. through surveys (internal and external); direct contact and our comments and complaints process. During 2016 – 2017 RDHS continued its ongoing work towards meeting and maintaining the required 10 compliments/suggestions/feedback and 6 complaints Commonwealth and State Government Standards. have been received for the July 2016 – June 2017 year. In September 2016 the organisation underwent a Staff also received many unofficial cards and verbal “thank successful surveillance audit maintaining accreditation you” as a way of saying thanks, which our hard working to the National Safety and Quality Health Service (NSQHS) staff greatly appreciates. We at RDHS view these as Standards and ISO 9001:2008 Quality Management ‘opportunities for improvement’ and our aim is to ensure Systems. In addition to this, RDHS also continued consumers and community members have opportunity successful certification with the following standards: in decision processes relating to the safe and effective delivery of services.
REGISTERED COMPLAINTS & COMMENTS / SUGGESTIONS / FEEDBACK
8 Complaints Compliments/Suggestions/Feedback 7 6 5 4 3 2 1 0 QJUL 16 AUG 16 SEP 16 OCT 16 NOV 16 DEC 16 JAN 17 FEB 17 MAR 17 APR 17 MAY 17 JUN 17
www.rdhs.com.au 33 MANAGEMENT
SENIOR MANAGEMENT TEAM
Mrs Mara Richards Mrs Leanne Adcock Mrs Vicki Shawcross MBA,AFCHSM RN, BA App Man, Cert IV TAA, BA App Man, Adv Dip Bus Man, Certificate IV Certified Instructor IANCICI, MRCNA Workplace Training & Assessment, AFCHSM Chief Executive Officer (December 2016 - current) Director of Clinical Services Director Corporate Services The Chief Executive Officer responsible The Director of Clinical Services to the Board of Management for the manages the clinical operations of Interim Chief Executive Officer efficient and effective management RDHS including; Acute Nursing, (May 2016 – November 2016) of Robinvale District Health Services. Residential Aged Care, Visiting Nurse Major responsibilities include the Services, Maternity and Maternal The Director Corporate Services has development and implementation Health, Clinical Education and operational responsibility for the of operational and strategic planning, Radiology. majority of corporate support services maximising service efficiency and provided to support the organisation. quality improvement and minimising Financial Services, Human Resources, risk. Health Information Systems, Information Communication Technology, Capital Projects, Hospitality Services, Hotel Services, Procurement, Engineering, Maintenance, Fleet , Administration \ Customer Services, Corporate Reporting & Publications, Robinvale/Euston Tourist Information Centre.
OUR DEPARTMENTAL MANAGERS OUR VISITING MEDICAL OFFICERS & Manager Primary Care Director of Nursing – Manangatang CONSULTANTS Mrs Lisa Taggert, RN Campus (to April 2017) Mrs Judy Shawyer, RN Mr Pieter Uys General Practitioners (May 2017 – current) Nurse Unit Manager - Riverside Campus Dr. Luigi Lucca MBBS TURIN 1981 Manager Supply & Maintenance Ms Gail Robinson, RN Mr Peter Rickard Dr Raj Beejadhur MB BCh BAO Nurse Unit Manager - Robinvale National University of Ireland Manager People & Culture Campus (Ireland) 1971 Mr Ray Gentle Ms Kerryn Moroney, RN (to February 2017) Dr Sameer Shaikh, MBBS 1998 Maternity Services Manager Mrs Binu Joy, RN Kuvempu University, India Miss Vicki Broad, RN, RM (March 2017 – current) M34 Robinvale District Health Services Annual Report 2017 ORGANISATIONAL STRUCTURE
Board of Board Committees Management
Chief Executive Officer
Director Director Manager Manager Director Corporate Clinical Primary Quality People and Medical Services Services Care Culture Services
• Accomodation • Acute Services • Allied Health • Quality Systems • Occupational Health • Visiting Medical • Administrative • Clinical Education Services • Quality Accreditation and Safety Officers Services • Maternal and Child • Primary Care • Risk Management • Payroll • Education Health • Early Years • People and Culture • Environmental • Medical Imaging • Finance • Midwifery • Fleet • Residental Aged • Health Information Care • Hospitality Services • Visiting Nurse • Hotel Services Service • Information Communication Technology • Infrastructure • Linen Services • Procurement/Supply • Tourist Information Centre M www.rdhs.com.au 35 THE BOARD OF MANAGEMENT
On the 30th June 2009 Robinvale District Health Services (RDHS) and Manangatang and District Hospital were amalgamated and declared to be a ‘Multipurpose Health Service’ (the same as a ‘multipurpose service’) named Robinvale District Health Services under s115U of the Act (Special Gazette S214 p1). This Order took eff ect on 1 July 2009.
RDHS operates under a tripartite agreement between the Department of Health and the Australian Government Department of Social Services. The Health Service is governed by a Board of Management (BOM), appointed by the Governor in Council upon recommendation of the Minister Tfor Health.
36 Robinvale District Health Services Annual Report 2017 BOARD OF MANAGEMENT MEMBERS CAPITAL WORKS AND PROJECTS 2016–2017 COMMITTEE (MEETS AS REQUIRED) Mr Peter Campisi – Chair Mr Quentin Norton – Vice Chair Mr Peter Campisi – Chair Mr Clive Bowden Mr Quentin Norton – Vice Chair Mrs Freule Jones Ms Alison Black Mrs Merrilyn Grant Mr Daron Hulls Mr Daron Hulls Mrs Teneille Follett Mrs Lisa Murray Ms Alison Black EXECUTIVE GOVERNANCE CREDENTIALING COMMITTEE (MEETS AS REQUIRED) FINANCE AND AUDIT COMMITTEE (MEETS QUARTERLY) Mr Peter Campisi – Chair Mr Quentin Norton – Vice Chair Mr Bruce Ginn – Chair (Independent Member) Mrs Merrilyn Grant Mr Quentin Norton Ms Alison Black Mr Peter Campisi Mrs Lisa Murray The Governor in Council appoints Board Members Mrs Teneille Follett on the advice of the Minister for Health. Mrs Ginette Chirchiglia (Independent Member) Mr Glenn Bussell (Independent Member) Board Members of Robinvale District Health Services Mr John Bond (Independent Member) do not receive payment and are responsible for the effective and efficient clinical and corporate governance of the service and ensure reporting of financial and clinical data is accurate, transparent and in compliance with Government requirements.
RDHS BOARD OF MANAGEMENT 2016–2017
Name Office Original Appointment Attendance Record 10 Meetings Held Mr Peter Campisi Chair 01.03.1999 10/10 Mr Quentin Norton Vice Chair 01.07.2011 8/10 Mrs Merrilyn Grant 01.11.2009 8/10 Mr Daron Hulls 01.07.2013 7/10 Mrs Freule Jones 01.07.2014 9/10 Mr Clive Bowden 01.07.2014 8/10 Mrs Teneille Follett 01.07.2015 7/10 Mrs Lisa Murray 01.07.2015 5/10 T Ms Alison Black 05.04.2016 9/10
www.rdhs.com.au 37 THE BOARD OF MANAGEMENT
COMPLIANCE
Attestation for compliance with the Ministerial Standing Direction 3.7.1 – Risk Management Framework and Processes
I, Mara Richards certify that Robinvale District Health Services has complied with Ministerial Direction 3.7.1 – Risk Management Framework and Processes. Robinvale District Health Services Audit Committee has verified this.
Mrs Mara Richards Chief Executive Officer
Robinvale 1st July 2017
38 Robinvale District Health Services Annual Report 2017 STATUTORY REQUIREMENTS
Occupational Health and Safety Statement on Compliance with Department of Health and Ageing the Building and Maintenance and the Hospital & Charities (Fees) Robinvale District Health Services Provisions of the Building Act Regulations 1986, as amended and as (RDHS) is committed to 1993 other determined by the Department enthusiastically working to provide of Human Services, Victoria. a safe, “environmentally friendly” In accordance with the Building work environment for all staff and Regulations 2006, made under the Policies and procedures are in place for residents that meet regulatory Building Act 1993, all buildings within for the effective collection of fees requirements. the Service are classified according to owing to the service their functions. RDHS monitor and maintain the safety and wellbeing of staff, patients, Each campus has a planned Publications residents, consumers, visitors and preventative maintenance program contractors through Occupational to ensure ongoing building safety Publications such as the Annual Report, Health, Safety and Environmental and compliance with regulations. Quality Account Reports, Strategic Plan (OHSE) procedures. A major component 2011-2016 and a multiplicity of Patient to ensure RDHS remains a safe working An Essential Safety Measures Report Information Brochures are available environment is through the OHSE is prepared annually for each campus from Robinvale District Health Services. committee. The OHSE committee and confirms the safety of buildings meet on a bi-monthly basis (every including fire safety, entry and egress. Information on Robinvale District two months) to report and resolve Health Services is also available on the any issue that may arise or have arisen Web www.rdhs.com.au as a result of OHSE. This meeting is Summary of major changes or minuted and available for viewing by factors which have affected the all staff, Managers and Directors. achievement of the operational The Protected Disclosure Act objectives for the year 2012
Robinvale District Health During the 2016-2017 financial year The main object of the Protected Services (RDHS) standard Work there were no major changes or Disclosure Act 2012 is to encourage Cover claims factors which materially affected and facilitate the making of disclosure the achievement of the operational of improper conduct by public officers Robinvale District Health Services objectives. and public bodies and establish a had no claims submitted for the system for matters to be investigated. 2016/17 year. The Act provides protection from Events subsequent to balance detrimental action to any person There are no outstanding claims. date which may have a significant affected by a protected disclosure effect on the operations of the whether it is a person who makes a entity in subsequent years disclosure, a witness, or a person who Freedom of Information is the subject of an investigation. There were no events subsequent to Access to documents and records held balance date that may have a significant Protected Disclosures are to be by RDHS may be requested under effect on the operations of the entity reported directly to: the Freedom of Information Act 1982. in subsequent years. Consumers wishing to access Independent Broad-Based documents should apply in writing Anti-Corruption Commission (ibac) to the FOI Officer at RDHS. Victorian Industry Participation Phone 1300 735 135 Policy Act Fax 03 8635 6444 This year six FOI requests were Street address Level 1, North Tower, received. No requests were denied. Robinvale District Health Services 459 Collins Street, Melbourne VIC 3000 All requests were processed within abides by the principles of the Victorian Postal address GPO Box 24234, the required timeframes. Industry Participation Policy. In 2016/17 Melbourne VIC 3001 there were no projects under the Web www.ibac.vic.gov.au/contact-us Victorian Industry Participation Policy Competitive Neutrality which were above the threshold of $1 Robinvale District Health Services is million. obligated by legislation to ensure the Robinvale District Health Services welfare and protection of genuine complied with all the government persons making protected disclosures, policies regarding competitive Fees and Charges against detrimental action. Any neutrality. instances of detrimental action All fees and charges charged by against a person making a protected Robinvale District Health Services are regulated by the Australian Cont’d...
www.rdhs.com.au 39 THE BOARD OF MANAGEMENT disclosure should be reported RDHS does ensure that staff have an (f) details of any other research and immediately to the Protected awareness about the Act principles development activities undertaken Disclosure Coordinator (PDC). The PDC and charter, and what they mean for by the Health Service that are not is also available to provide advice staff. RDHS also has available for otherwise covered either in the relating to Protected Disclosure. staff copies of the principles of the report of operations or in a Act and copies of the charter. The document which contains the Protected Disclosure Coordinator (PDC) RDHS staff induction package includes financial statement and report Mr Ray Gentle information about the Act and charter, of operations; Manager People & Culture and what the Act principles and charter (g) details of overseas visits undertaken Phone 03 50 518174 mean in the way staff do their work. including a summary of the objectives and outcomes of each visit; Health Records Act 2001 and Safe Patient Care Act 2015 (h) details of major promotional, public Information Privacy Act 2000 relations and marketing activities Robinvale District Health Services has undertaken by the Health Service The Acts preserve the privacy and no matters to report in relation to its to develop community awareness confidentiality of information held obligations under section 40 of the of the services provided by the by our agency. Safe Patient Care Act 2015. Health Service; (i) details of assessments and All patients, residents and clients measures undertaken to improve receive a brochure explaining how Consultancies the occupational health and safety their health information will be used of employees, not otherwise and who will have access to such In 2016/17 RDHS did not engage any detailed in the report of operations; information consultants where the total fees paid (j) a general statement on industrial were less than $10,000. relations within the Health Service All staff are required to undertake and details of time lost through privacy and confidentiality training In 2016/17 RDHS did not engage any industrial accidents and disputes, on a regular basis and there are consultants where the total fees paid which are not otherwise detailed documented policy and protocols were more than $10,000. in the report of operations; and relating to privacy and confidentiality (k) a list of major committees within our organisation sponsored by the Health Service, Additional Information the purposes of each committee The Chief Executive Officer is the (FRD 22G APPENDIX) and the extent to which the designated Privacy Officer and deals purposes have been achieved. with enquiries and complaints relating In compliance with the requirements (l) Details of all consultancies and to the Health Records and Information of the Standing Directions of the contractors including consultants/ Privacy Acts Minister for Finance, details in respect contractors engaged , services of the items listed below have been provided and expenditure In 2015/16 there were no written retained by the Robinvale District committed for each engagement. complaints with respect to breaches Health Services and are available to of privacy or confidentiality. the relevant ministers, Members of Parliament and the public on request Acknowledgement of Support (subject to the freedom of information Carers Recognition Act 2012 requirements, if applicable): RDHS acknowledges the Western NSW Primary Health Network & the Under the Act, State government (a) a statement that declarations of Murray Primary Health Work as major departments, councils, and pecuniary interests have been duly funding bodies. organisations funded by government completed by all relevant officers to provide programs or services to of the Department; people in care relationships, need to (b) details of shares held by senior take all practicable measures to: officers as nominee or held • ensure staff are aware of and beneficially in a statutory authority understand the principles in the Act or subsidiary; • ensure staff promote the principles (c) details of publications produced by to people in care relationships, so the Department about the activities that people in care relationships of the Health Service and where are aware of and understand the they can be obtained; principles in the Act (d) details of changes in prices, fees, • reflect the care relationship charges, rates and levies charged principles in developing, providing by the Health Service or evaluating support and assistance (e) details of any major external for those in care relationships. reviews carried out in respect of the operation of the Health Service
40 Robinvale District Health Services Annual Report 2017 DISCLOSURE INDEX
The Annual Report of Robinvale District Health Services is prepared in accordance with all relevant Victorian legislation. This index has been prepared to facilitate identification of Robinvale District Health Services compliance with statutory disclosure requirements.
Legislation Requirement Page Reference Legislation Requirement Page Reference
Ministerial Directions FRD 22H Statement on National Competition Policy 39 FRD 22H Subsequent events FS Report Of Operations FRD 22H Summary of the financial results of the year FS Charter and Purpose FRD 22H Workforce Data Disclosures including FRD 22H Manner of Establishment and the a statement on the application of relevant Ministers 36, IFC employment and conduct principles 19 FRD 22H Purpose, Functions, Powers and Duties 2, 36 FRD 25C Victorian Industry Participation Policy FRD 22H Nature and range of services provided 3 Disclosures 19 FRD 22H Initiatives and key achievements 5, 24 FRD 29B Workforce Data disclosures 19 FRD103F Non-Financial Physical Assets FS Management and Structure FRD110A Cash Flow Statements FS FRD 22H Organisational structure 35 FRD112D Defined Benefit Superannuation Obligations FS SD 5.2.3 Declaration in report of operations 38 Financial and Other Information SD 3.7.1 Risk Management framework and processes 33 FRD 10A Disclosure index 41 FRD 11A Disclosure of ex-gratia payments FS Other requirements under Standing Directions 5.2 FRD 21C Responsible person and executive SD 5.2.2 Declaration in financial statements officer disclosures 38, IFC SD 5.2.1(a) Compliance with Australian accounting FRD 22H Application and operation of Protected standards and other authoritative Disclosure Act 2012 39 pronouncements FS FRD 22H Application and operation of Carers SD 5.2.1(a) Compliance with Ministerial Directions FS Recognition Act 2012 40 FRD 22H Application and operation of Freedom of information Act 1982 39 FRD 22H Compliance with building and maintenance Legislation provisions of Building Act 1993 39 Freedom of Information Act 1982 FRD 22H Details of consultancies over $10,000 40 Protected Disclosure Act 2012 FRD 22H Details of consultancies under $10,000 40 Carer Recognition Act 2012 FRD 22H Employment and conduct principles 19 Victorian Industry Participation Policy Act 2003 FRD22H Information and Communication Building Act 1993 Technology Expenditure 17 Financial Management Act 1994 FRD 22H Major changes or factors affecting Safe Patient Care Act 2015 performance 39 FRD 22H Occupational Violence 39 FRD 22H Operational and budgetary objectives and performance against objectives FS FS - Refers to Financial Statements FRD 24C Reporting of office-based environmental IFC - Refers to Inside Front Cover impacts 23 FRD 22H Significant changes in financial position during the year FS
www.rdhs.com.au 41 INDEX
A H S Accreditation 33 Haemodialysis 14 Senior Managers 34 Acute Care 14 Service Plan 24-29 Aged Care 13 Statutory Requirements 39-40 Attestation Risk Management 38 Strategic Plan 6-7 Auditor General’s Report FS I Infection Control 14 Information Management/ Technology 17 V B Internal Auditors 16 Vision 4 Board of Management 36 VMO - Visiting Medical Officers 34
L C Location Map 2 W Catchment Map 2 Workforce Composition 19 Chairman 8-11 Chief Executive Officer 8-11 Clinical Services 13-15 M Corporate Services 16-17 Maternal and Child Health 15 X Consumers Rights and Medical Imaging 14 X-ray/Ultrasound 14 Responsibilities 40 Midwifery 15 Customer Feedback 33, 43
O D Occupational Health & Safety 39 Declaration Responsible Bodies IFC Organisational Structure 35 FS - Refers to Financial Statements Department Managers 34 Our Commitment 4 Disclosure Index 41 Our Statement of Purpose 4
E P Early Years 22 Partnerships 9 Environmental 23 People and Culture 18-19 Primary Care Services 20-22 Profile 2-3 Publications 39 F Fees 39 Financial Management 16 Financial Performance FS Q Quality 32-33
G Glossary of Terms 43 R Governance 36-37 Residential Care 13 Responsible Officers Declaration FS Risk Management 32-33 Role of Board of Management 36-37
42 Robinvale District Health Services Annual Report 2017 GLOSSARY OF TERMS
Australian Standards - National Standards developed by Patient/Client/Consumer - A person for whom this service the Standards Association of Australia / New Zealand accepts the responsibility of care
Best Practice - Measuring results against the best Quality Activities - Activities which measure performance performance of other groups and identify areas for improvement in our service
BOM - Board of Management RDHS RDHS - Robinvale District Health Services
Carers - People who care for patients / clients who are Separation/Discharge - The process whereby care is not part of Robinvale District Health Services completed and the patient leaves the organisation
CEO - Chief Executive Officer Standard - Level of performance to be achieved
Client - A person receiving care and / or treatment from Statutory or legislative requirement - Any requirement Robinvale District Health Services laid down by an Act of Parliament
Continuity of Care - The cycle of care incorporating access, The Board - The Board of Management RDHS entry, assessment, planning, implementation, evaluation, discharge and community care. The Service - Robinvale District Health Services
Corporate Governance - Effective, fair, transparent and Values - The principles and beliefs which guide Robinvale accountable management of the relationship with the District Health Services community with integrity to produce an efficient service
DHHS - The Department of Health and Human Services, Victoria Comments and Complaints RDHS invite any comment you may have about the care or DVA - Department of Veteran’s Affairs service provided by RDHS as this provides an opportunity for service improvement. EEO - Equal Employment Opportunity Comments or complaints may be directed to the Chief FBT - Fringe Benefits Tax Executive Officer on 03 50518111
FTE - Full Time Equivalent staffing position If the matter is not resolved to your satisfaction, the Health Services Commissioner who assists with complaint HACC - Home & Community Care. Funding for services resolution can be contacted on 03 96555200 and programs which are provided in the home or community. For Information about Patients’ Right and Responsibilities Contact the Quality Coordinator on 03 50 518122 HIPPY - Home Interaction Program for Parents and Youngsters To Make a Tax Deductible Donation To Robinvale District Health Services , or if you are Inpatient - A person who is admitted to Robinvale District considering a contribution to health care services Health Services for care and treatment through a bequest please contact the Chief Executive Officer on 03 50 518111 ISO 9001:2008 - AS/NZS 9001:2008 Quality Management systems-Requirement To become a Volunteer Contact: Manager People and Culture on 03 5051 8174 PHN - Primary Health Network To let staff know you are pleased with the service you Medical Record - Compilation of patient medical treatment have received and history Write to the Quality Coordinator PO Box 376, Multidisciplinary - Care or service provided with input Robinvale 3549 from more than one discipline or profession or ring the main switchboard on 03 5051 8111.
NSQHSS - National Safety and Quality Health Service Students Standards Seeking information about student work experience, should ring the People and Culture Officer on 50 518179 Occupied Bed Days - Total number of patients RDHS has in a given period
Outcome - The result of a service provided
www.rdhs.com.au 43 NOTES
44 Robinvale District Health Services Annual Report 2017
Robinvale District Health Services 30th June 2017
FINANCIAL STATEMENTS 2017
Contents
Board Member’s, Accountable Officer’s and Chief Finance and Accounting Officer’s Declaration
Auditor General’s Report
Comprehensive Operating Statement
Balance Sheet
Statement of Changes in Equity
Cash Flow Statement
Notes to the Financial Statements
Appendix A – 5 Year Financial Comparison
Independent Auditor’s Report
To the Board of Robinvale District Health Service
Opinion I have audited the financial report of Robinvale District Health Service (the health service) which comprises the:
balance sheet as at 30 June 2017 comprehensive operating statement for the year then ended statement of changes in equity for the year then ended cash flow statement for the year then ended notes to the financial statements, including a summary of significant accounting policies board member's, accountable officers and chief finance & accounting officer's declaration. In my opinion the financial report presents fairly, in all material respects, the financial position of the health service as at 30 June 2017 and their financial performance and cash flows for the year then ended in accordance with the financial reporting requirements of Part 7 of the Financial Management Act 1994 and applicable Australian Accounting Standards.
Basis for I have conducted my audit in accordance with the Audit Act 1994 which incorporates the Opinion Australian Auditing Standards. My responsibilities under the Act are further described in the Auditor’s Responsibilities for the Audit of the Financial Report section of my report. My independence is established by the Constitution Act 1975. My staff and I are independent of the health service in accordance with the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to my audit of the financial report in Australia. My staff and I have also fulfilled our other ethical responsibilities in accordance with the Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
Board’s The Board of the health service is responsible for the preparation and fair presentation of responsibilities the financial report in accordance with Australian Accounting Standards and the Financial for the Management Act 1994, and for such internal control as the Board determines is necessary financial to enable the preparation and fair presentation of a financial report that is free from report material misstatement, whether due to fraud or error. In preparing the financial report, the Board is responsible for assessing the health service’s ability to continue as a going concern, and using the going concern basis of accounting unless it is inappropriate to do so.
Auditor’s As required by the Audit Act 1994, my responsibility is to express an opinion on the financial responsibilities report based on the audit. My objectives for the audit are to obtain reasonable assurance for the audit about whether the financial report as a whole is free from material misstatement, whether of the financial due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable report assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report. As part of an audit in accordance with the Australian Auditing Standards, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:
identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the health service’s internal control evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board conclude on the appropriateness of the Board’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the health service’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the health service to cease to continue as a going concern. evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Board regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.
MELBOURNE Ron Mak 31 August 2017 as delegate for the Auditor-General of Victoria
2 ROBINVALE DISTRICT HEALTH SERVICE COMPREHENSIVE OPERATING STATEMENT FOR THE FINANCIAL YEAR ENDED 30 JUNE 2017
Note 2017 2016 $'000 $'000
Revenue from Operating Activities 2.1 13,831 14,135 Revenue from Non Operating Activities 2.1 205 219 Employee Expenses 3.1 (10,295) (9,968) Non Salary Labour Costs 3.1 (297) (452) Supplies and Consumables 3.1 (723) (706) Other Expenses 3.1 (2,037) (2,479) Net Result Before Capital and Specific Items 684 749
Capital Purpose Income 2.1 92 69 Expenditure for Capital Purpose 3.1 (35) (108) Depreciation 4.4 (1,134) (1,111)
Net Result after Capital and Specific Items (393) (401)
Other economic flows included in net result Net gain/(loss) on non-financial assets 7.2 16 12 Revaluation of Long Service Leave 3.3 74 1 Total other economic flows included in net result 90 13
NET RESULT FOR THE YEAR (303) (388) Other Comprehensive Income Items that will not be classified to net result Changes in physical asset revaluation surplus 8.1 0 0
COMPREHENSIVE RESULT (303) (388)
This Statement should be read in conjunction with the accompanying notes.
1 ROBINVALE DISTRICT HEALTH SERVICE BALANCE SHEET AS AT 30 JUNE 2017
Note 2017 2016 $'000 $'000
Current Assets Cash and Cash Equivalents 6.1 4,122 2,277 Receivables 5.1 374 455 Investments & Other Financial Assets 4.1 6,060 7,414 Inventories 5.2 66 78 Prepayments and Other Assets 5.4 126 110
Total Current Assets 10,748 10,334
Non-Current Assets Receivables 5.1 381 396 Property, Plant and Equipment 4.3 16,091 16,824
Total Non-Current Assets 16,472 17,220
TOTAL ASSETS 27,220 27,554
Current Liabilities Payables 5.5 843 430 Provisions 3.3 2,269 2,345 Other current liabilities 5.3 2,558 2,805
Total Current Liabilities 5,670 5,580
Non-Current Liabilities Provisions 3.3 385 506
Total Non-Current Liabilities 385 506
TOTAL LIABILITIES 6,055 6,086
NET ASSETS 21,165 21,468
EQUITY Property, Plant and Equipment Revaluation Surplus 8.1a 26 26 Contributed Capital 8.1b 22,352 22,352 Accumulated Surpluses/(Deficits) 8.1c (1,213) (910)
TOTAL EQUITY 8.1 21,165 21,468
Commitments 6.2 Contingent Assets and Contingent Liabilities 7.3
This Statement should be read in conjunction with the accompanying notes.
2 ROBINVALE DISTRICT HEALTH SERVICE STATEMENT OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 30 JUNE 2017 Property, Plant Contributed Accumulated Total and Equipment Capital Surpluses/ Revaluation (Deficits) Surplus $'000 $'000 $'000 $'000
Balance at 1 July 2015 26 22,352 (522) 21,856
Net result for the year 8.1c 0 0 (388) (388)
Balance at 30 June 2016 26 22,352 (910) 21,468
Net result for the year 8.1c 0 0 (303) (303)
Balance at 30 June 2017 26 22,352 (1,213) 21,165
This Statement should be read in conjunction with the accompanying notes.
3 ROBINVALE DISTRICT HEALTH SERVICE CASH FLOW STATEMENT FOR THE FINANCIAL YEAR ENDED 30 JUNE 2017
Note 2017 2016 $'000 $'000 Inflows / Inflows / CASH FLOWS FROM OPERATING ACTIVITIES (Outflows) (Outflows)
Operating Grants from Government 11,672 11,616 Capital Grants from Government 34 53 Patient and Resident Fees Received 1,414 1,590 Donations and Bequests Received 58 16 GST (Paid to)/received from ATO 142 15 Interest Received 222 187 Other Receipts 719 616 Total Receipts 14,261 14,093
Employee Expenses Paid (10,418) (9,764) Non salary labour costs (297) (452) Payments for Supplies and Consumables (711) (722) Other payments (1,737) (2,077) Total Payments (13,163) (13,015)
NET CASH FLOW FROM /(USED IN) OPERATING ACTIVITIES 8.2 1,098 1,078
CASH FLOWS FROM INVESTING ACTIVITIES Purchase of Non-Financial Assets (452) (701) Proceeds from sale of Non-Financial Assets 71 53 Purchase of Investments 643 (3,646)
NET CASH FLOW FROM /(USED IN) INVESTING ACTIVITIES 262 (4,294)
NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS HELD 1,360 (3,216)
CASH AND CASH EQUIVALENTS AT BEGINNING OF FINANCIAL YEAR 2,027 5,243
CASH AND CASH EQUIVALENTS AT END OF FINANCIAL YEAR 6.1 3,387 2,027
This statement should be read in conjunction with the accompanying notes.
4 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 BASIS OF PRESENTATION These financial statements are presented in Australian dollars and the historical cost convention is used unless a different measurement basis is specifically disclosed in the note associated with the item measured on a different basis.
The accrual basis of accounting has been applied in the preparation of these financial statements whereby assets, liabilities, equity, income and expenses are recognised in the reporting period to which they relate, regardless of when cash is received or paid.
Consistent with the requirements of AASB 1004 Contributions (that is contributed capital and its repayment) are treated as equity transactions and, therefore, do not form part of the income and expenses of the hospital.
Additions to net assets which have been designated as contributions by owners are recognised as contributed capital. Other transfers that are in the nature of contributions to or distributions by owners have also been designated as contributions by owners.
Transfers of net assets arising from administrative restructurings are treated as distributions to or contribution by owners. Transfer of net liabilities arising from administrative restructurings are treated as distribution to owners.
Judgements, estimates and assumptions are required to be made about financial information being presented. The significant judgements made in the preparation of these financial statements are disclosed in the notes where amounts affected by those judgements are disclosed. Estimates and associated assumptions are based on professional judgements derived from historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.
Revisions to accounting estimates are recognised in the period in which the estimate is revised and also in future periods that are affected by the revision. Judgements and assumptions made by management in the application of AASs that have significant effects on the financial statements and estimates relate to: • The fair value of land, buildings, infrastructure, plant and equipment, (refer to Note 7.1); • Superannuation expense (refer to Note 3.4); • Actuarial assumptions for employee benefit provisions based on likely tenure of existing staff, patterns of leave claims, future salary movements and future discount rates (refer to Note 3.3); and
NOTE 1 : SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
These annual financial statements represent the audited general purpose financial statements for Robinvale District Health Services (ABN 58 413 230 512) for the period ending 30 June 2017. The purpose of the report is to provide users with information about the Health Services’ stewardship of resources entrusted to it.
(a) Statement of compliance These financial statements are general purpose financial statements which have been prepared in accordance with the Financial Management Act 1994 and applicable Australian Accounting Standards (AASs), which include interpretations issued by the Australian Accounting Standards Board (AASB). They are presented in a manner consistent with the requirements of AASB 101 Presentation of Financial Statements .
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 for Finance.
The Health Service is a not-for profit entity and therefore applies the additional Aus paragraphs applicable to “not-for-profit” Health Services under the AASs.
The annual financial statements were authorised for issue by the Board of Robinvale District Health Service on 30/08/2017
(b) Reporting Entity The financial statements includes all the controlled activities of Robinvale District Health Services. Its principal address is: 128-132 Latje Road Robinvale Victoria 3549.
5 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 1 : SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
A description of the nature of Robinvale District Health Services' operations and its principal activities is included in the report of operations, which does not form part of these financial statements.
Objectives and funding Robinvale District Health Services' overall objective is to be a leader in rural healthcare, providing a consumer-centred, multi- disciplinary service responding to the needs of the community, as well as improve the quality of life to Victorians.
Robinvale District Health Services is predominantly funded by accrual based grant funding for the provision of outputs.
(c) 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 2017, and the comparative information presented in these financial statements for the year ended 30 June 2016.
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 the Health Service.
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:
• Non-current physical assets, which subsequent to acquisition, are measured at a revalued amount being their fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent impairment losses. Revaluations are made and are re-assessed when new indices are published by the Valuer General to ensure that the carrying amounts do not materially differ from their fair values; • The fair value of assets other than land is generally based on their depreciated replacement value.
Judgements, estimates and assumptions are required to be made about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on professional judgements derived from historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.
Revisions to accounting estimates are recognised in the period in which the estimate is revised and also in future periods that are affected by the revision. Judgements and assumptions made by management in the application of AASBs that have significant effects on the financial statements and estimates relate to:
• The fair value of land, buildings, infrastructure, plant and equipment, (refer to Note 7.4); • Superannuation expense (refer to Note 3.4); • Actuarial assumptions for employee benefit provisions based on likely tenure of existing staff, patterns of leave claims, future salary movements and future discount rates (refer to Note 3.3); and • Equities and management investment schemes classified at level 3 of the fair value hierarchy.
(d) Principles of Consolidation Intersegment Transactions Transactions between segments within Robinvale District Health Service have been eliminated to reflect the extent of Robinvale District Health Services operations as a group.
6 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 2: FUNDING DELIVERY OF OUR SERVICES
The health service's overall objective is to deliver programs and services that support and enhance the wellbeing of all Victorians.
To enable the health service to fulfil its objective it receives income based on parliamentary appropriations. The hospital also receives income from the supply of services.
Structure 2.1 Analysis of revenue by source
7 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 2.1: ANALYSIS OF REVENUE BY SOURCE Admitted Residential Aged Primary Other TOTAL Patients Aged Care Care Health 2017 2017 2017 2017 2017 2017 $'000 $'000 $'000 $'000 $'000 $'000
Government Grants 7,159 1,733 504 2,040 0 11,436 Indirect Contributions by Department of Health and Human Services (1) (1) 0 0 0 (2) Patient and Resident Fees 611 672 31 65 0 1,379 Other Revenue from Operating Activities 207 205 16 250 340 1,018
Total Revenue from Operating Activities 7,976 2,609 551 2,355 340 13,831
Interest and Dividends 9 94 2 11 89 205
Total Revenue from Non-Operating Activities 9 94 2 11 89 205
Targeted Capital Works and Equipment 0 0 0 0 34 34 Donations and Bequests 0 0 0 0 58 58
Total Capital Purpose Income 0 0 0 0 92 92
TOTAL REVENUE 7,985 2,703 553 2,366 521 14,128
8 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 2.1: ANALYSIS OF REVENUE BY SOURCE (Continued) Admitted Residential Aged Primary Other TOTAL Patients Aged Care Care Health 2016 2016 2016 2016 2016 2016 $'000 $'000 $'000 $'000 $'000 $'000
Government Grants 5,518 3,382 476 2,002 0 11,378 Indirect Contributions by Department of Health and Human Services 10 25 2 12 0 49 Patient and Resident Fees 681 849 27 42 0 1,599 Other Revenue from Operating Activities 205 252 19 261 372 1,109
Total Revenue from Operating Activities 6,414 4,508 524 2,317 372 14,135
Interest and Dividends 11 101 2 13 92 219
Total Revenue from Non-Operating Activities 11 101 2 13 92 219
Targeted Capital Works and Equipment 0 0 0 0 53 53 Donations and Bequests 0 0 0 0 16 16
Total Capital Purpose Income 0 0 0 0 69 69
TOTAL REVENUE 6,425 4,609 526 2,330 533 14,423
Department of Health/Department of Health and Human Services makes certain payments on behalf of the Health Service. These amounts have been brought to account in determining the operating result for the year by recording them as revenue and expenses.
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 Robinvale District Health Services and the income can be reliably measured at fair value. 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 (other than contributions by owners) In accordance with AASB 1004 Contributions, government grants and other transfers of income (other than contributions by owners) are recognised as income when the Health Service gains control of the underlying assets irrespective of whether conditions are imposed on the Health Service's use of the contributions.
Contributions are deferred as income in advance when the Health Service has a present obligation to repay them and the present obligation can be reliably measured.
Indirect Contributions from the Department of Health and Human Services • Insurance is recognised as revenue following advice from the Department of Health and Human Services. • 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 04/2017.
Patient and Resident Fees Patient fees are recognised as revenue at the time invoices are raised.
Private Practice Fees Private Practice fees are recognised as revenue at the time invoices are raised.
9 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 2.1: ANALYSIS OF REVENUE BY SOURCE (Continued) Revenue from commercial activities Revenue from commercial activities such as provision of meals to external users is recognised at the time the invoices are raised.
Donations and Other Bequests Donations and bequests are recognised as revenue when received. If donations are for a special purpose, they may be appropriate to a surplus, such as specific restricted purpose surplus.
Interest Revenue Interest revenue is recognised on a time proportionate basis that takes in account the effective yield of the financial asset.
Sale of investments The gain / (loss) on the sale of investments is recognised when the investment is realised.
Other income Other income includes non-property rental, dividends, forgiveness of liabilities, and bad debt reversals.
Category Groups Robinvale District Health Services has used the following category groups for reporting purposes for the current and previous financial years.
Admitted Patient Services (Admitted Patients) comprises all acute and subacute admitted patients services, where services are delivered in public hospitals.
Aged Care comprises a range of in home, specialist geriatric, residential care and community based programs and support services, such as Home and Community Care (HACC) that are targeted to older people, people with a disability, and their carers.
Primary, Community and Dental Health comprises a range of home based, community based, community, primary health and dental services including health promotion and counselling, physiotherapy, speech therapy, podiatry and occupational therapy and a range of dental health services.
Residential Aged Care including Mental Health (RAC incl. Mental Health) referred to in the past as psychogeriatric residential services, comprises those Commonwealth-licensed residential aged care services in receipt of supplementary funding from the department under the mental health program. It excludes all other residential services funded under the mental health program, such as mental health funded community care units and secure extended care units.
Other Services not reported elsewhere - (Other) comprises services not separately classified above, including: Public Health Services including laboratory testing, blood borne viruses / sexually transmitted infections clinical services, Kooris liaison officers, immunisation and screening services, drugs services including drug withdrawal, counselling and the needle and syringe program, Disability services including aids and equipment and flexible support packages to people with a disability, Community Care programs including sexual assault support, early parenting services, parenting assessment and skills development, and various support services. Health and Community Initiatives also falls in this category group.
10 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 3: THE COST OF DELIVERING SERVICES
This section provides an account of the expenses incurred by the health service in delivering services and outputs. In Section 2, the funds that enable the provision of services were disclosed and in this note the cost associated with provision of services are recorded.
Structure 3.1 Analysis of expenses by source 3.2 Analysis of expense and revenue by internally managed and restricted specific purpose funds 3.3 Employee benefits in the balance sheet 3.4 Superannuation
11 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 3.1: ANALYSIS OF EXPENSE BY SOURCE Admitted Residential Aged Primary Other TOTAL Patients Aged Care Care Health 2017 2017 2017 2017 2017 2017 $'000 $'000 $'000 $'000 $'000 $'000
Employee Expenses 2,155 5,391 183 2,566 0 10,295 Other Operating Expenses Non Salary Labour Costs 110 130 1 56 0 297 Supplies and Consumables 250 383 9 81 0 723 Other Expenses 347 928 45 417 300 2,037
Total Expenditure from Operating Activities 2,862 6,832 238 3,120 300 13,352
Other Non-Operating expenses Revaluation of Long Service Leave (refer note 3.3) 0 0 0 0 (74) (74) Expenditure for Capital Purpose 0 0 0 0 35 35 Depreciation (refer note 4.4) 0 0 0 0 1,134 1,134
Total Other Expenses 0 0 0 0 1,095 1,095
TOTAL EXPENSES 2,862 6,832 238 3,120 1,395 14,447
Admitted Residential Aged Primary Other TOTAL Patients Aged Care Care Health 2016 2016 2016 2016 2016 2016 $'000 $'000 $'000 $'000 $'000 $'000
Employee Expenses 3,267 4,064 270 2,366 0 9,967 Other Operating Expenses Non Salary Labour Costs 340 83 2 27 0 452 Supplies and Consumables 447 216 6 37 0 706 Other Expenses 478 1,120 55 504 322 2,479
Total Expenditure from Operating Activities 4,532 5,483 333 2,934 322 13,604
Other Non-Operating expenses Expenditure for Capital Purpose 0 0 0 0 108 108 Depreciation (refer note 4.4) 0 0 0 0 1,111 1,111
Total Other Expenses 0 0 0 0 1,219 1,219
TOTAL EXPENSES 4,532 5,483 333 2,934 1,541 14,823
Expenses are recognised as they are incurred and reported in the financial year to which they relate.
Cost of goods sold Costs of goods sold are recognised when the sale of an item occurs by transferring the cost or value of the item/s from inventories.
12 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 3.1: ANALYSIS OF EXPENSE BY SOURCE (Continued) Employee expenses Employee expenses include: • Wages and salaries; • Fringe Benefits Tax; • Leave Entitlements; • Termination Payments; • Work cover Premiums; and • Superannuation expenses which are reported differently depending upon whether employees are members of defined benefit or defined contribution plans.
Grants and Other Transfers Grants and other transfers to third parties (other than contribution to owners) are recognised as an expense in the reporting period in which they are paid or payable. They include transactions such as: grants, subsidies and personal benefit payments made in cash to individuals.
Other Operating Expenses Other operating expenses generally represent the day-to-day running costs incurred in normal operations and include:
Supplies and Consumables Supplies and service costs which are recognised as an expense in the reporting period in which they are incurred. The carrying amounts of any inventories held for distribution are expenses when distributed.
Bad and Doubtful Debts Refer to Note 4.1 Investments and other financial assets.
Fair value of assets, services and resources provided free of charge or for nominal consideration Contributions of resources provided 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 a transfer will be recognised at it's 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.
Borrowing costs of qualifying assets In accordance with the paragraphs of AASB 123 Borrowing Costs applicable to not-for-profit public sector entities, the Health Service continues to recognise borrowing costs immediately as an expense, to the extent that they are directly attributable to the acquisition, construction or production of a qualifying asset.
Other economic flows are changes in the volume or value of assets or liabilities that do not result from transactions.
Net gain/ (loss) on non-financial assets Net gain/ (loss) on non-financial assets and liabilities includes realised and unrealised gains and losses as follows:
Revaluation gains/ (losses) of non-financial physical assets. Refer to Note 4.3 Property plant and equipment.
Net gain/ (loss) on disposal of non-financial assets Any gain or loss on the disposal of non-financial assets is recognised at the date of disposal and is the difference between the proceeds and the carrying amount of the asset at the time.
Net gain/ (loss) on financial instruments Net gain/ (loss) on financial instruments includes: • realised and unrealised gains and losses from revaluations of financial instruments at fair value; • impairment and reversal of impairment for financial instruments at amortised cost. Refer to Note 4.1 Investments and other financial assets; and • disposals of financial assets and derecognition of financial liabilities
13 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 3.1: ANALYSIS OF EXPENSE BY SOURCE (Continued) Impairment of non-financial assets Goodwill and intangible assets with indefinite useful lives (and intangible assets not available for use) are tested annually for impairment and whenever there is an indication that the asset may be impaired. Refer to Note 4.1 Investments and other financial assets.
Revaluations of financial instrument at fair value Refer to Note 7.1 Financial instruments.
Other gains/ (losses) from other economic flows Other gains/ (losses) include: • the revaluation of the present value of the long service leave liability due to changes in the bond rate movements, inflation rate movements and the impact of changes in probability factors; and • transfer of amounts from the reserves to accumulated surplus or net result due to disposal or derecognition or reclassification.
Derecognition of financial liabilities A financial liability is derecognised when the obligation under the liability is discharged, cancelled or expires.
When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as a derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognised as an expense in the consolidated comprehensive operating statement.
14 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 3.2: ANALYSIS OF EXPENSES AND REVENUE BY INTERNALLY MANAGED AND RESTRICTED SPECIFIC PURPOSE FUNDS Expense Revenue 2017 2016 2017 2016 $'000 $'000 $'000 $'000 Commercial Activities Laundry 232 210 63 58 Other 98 95 99 103
Total 330 305 162 161
NOTE 3.3: EMPLOYEE BENEFITS IN THE BALANCE SHEET 2017 2016 Current Provisions $'000 $'000 Employee Benefits (i) Annual Leave - unconditional and expected to be settled wholly within 12 months (ii) 763 785 - unconditional and expected to be settled wholly after 12 months (iii) 0 0 Long Service Leave - unconditional and expected to be settled wholly within 12 months (ii) 200 130 - unconditional and expected to be settled wholly after 12 months (iii) 685 723 Accrued Days Off - unconditional and expected to be settled wholly within 12 months (ii) 43 42 Accrued Salaries & Wages - unconditional and expected to be settled wholly within 12 months (ii) 320 353 2,011 2,033 Provisions related to employee benefit on-costs - unconditional and expected to be settled wholly within 12 months (ii) 170 201 - unconditional and expected to be settled wholly after 12 months (iii) 88 111 258 312
Total Current Provisions 2,269 2,345
Non-Current Provisions Employee Benefits (i) 300 439 Provisions related to employee benefit on-costs 85 67
Total Non-Current Provisions 385 506
Total Provisions 2,654 2,851
(a) Employee Benefits and Related On-Costs Current Employee Benefits and Related On-Costs Unconditional Long Service Leave Entitlements 999 984 Annual Leave Entitlements 861 906 Accrued Salaries and Wages 361 407 Accrued Days Off 48 48 2,269 2,345 Non-Current Employee Benefits Conditional Long Service Leave Entitlements (iii) 385 506 385 506
Total Employee Benefits and Related On-Costs 2,654 2,851
Notes: (i) Provisions for employee benefits consist of amounts for annual leave and long service leave accrued by employees, not including on-costs. (ii) The amounts disclosed are nominal amounts (iii) The amounts disclosed are discounted to present values
15 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 3.3: EMPLOYEE BENEFITS IN THE BALANCE SHEET (Continued) Movements in Provisions Movement in Long Service Leave Balance at start of year 1,490 1,402 Provision made during the year - Revaluations (74) 1 - Expense recognising employee service 196 259 Settlement made during the year (228) (172)
Balance at end of year 1,384 1,490
Provisions are recognised when the Health Service 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 cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows, 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 This provision arises for benefits accruing to employees in respect of wages and salaries, annual leave and long service leave for services rendered to the reporting date.
Wages and Salaries, Annual Leave and Accrued Days Off Liabilities for wages and salaries, including non-monetary benefits, annual leave and accumulating sick leave are all recognised in the provision for employee benefits as ‘current liabilities’, because the health service does not have an unconditional right to defer settlements of these liabilities.
Depending on the expectation of the timing of settlement, liabilities for wages and salaries and annual leave are measured at: • Undiscounted value – if the health service expects to wholly settle within 12 months; or • Present value – if the health service does not expect to wholly settle within 12 months.
Long Service Leave (LSL) Liability for LSL is recognised in the provision for employee benefits.
Unconditional LSL is disclosed in the notes to the financial statements as a current liability, even where the health service 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. An unconditional right arises after a qualifying period.
The components of this current LSL liability are measured at: • Undiscounted value – if the health service expects to wholly settle within 12 months; or • Present value – where the entity does not expect to settle a component of this current liability within 12 months.
Conditional LSL 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. This non-current LSL liability is measured at present value.
Any gain or loss followed revaluation of the present value of non-current LSL liability is recognised as a transaction, except to the extent that a gain or loss arises due to changes in estimations e.g. bond rate movements, inflation rate movements and changes in probability factors which are then recognised as other economic flow.
Termination benefits Termination benefits are payable when employment is terminated before the normal retirement date or when an employee decides to accept an offer of benefits in exchange for the termination of employment.
The health service recognises termination benefits when it is demonstrably committed to either terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal or providing termination benefits as a result of an offer made to encourage voluntary redundancy.
On-Costs related to employee expense Provision for on-costs, such as payroll tax, workers compensation and superannuation are recognised together with provisions for employee benefits.
16 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 3.4: SUPERANNUATION
Paid Contributions Outstanding Contributions Fund for the year at Year End 2017 2016 2017 2016 $'000 $'000 $'000 $'000 (i) Defined Benefit Plans: First State Super 30 33 0 0
Defined Contribution Plans: First State Super 778 755 0 0 HESTA 67 52 0 0 (i) The basis of determining the level of contributions is determined by the various actuaries of the defined benefit superannuation plans.
Employees of the Health Service are entitled to receive superannuation benefits and the Health Service contributes to both defined benefit and defined contribution plans. The defined benefit plan(s) provides benefits based on years of service and final average salary.
The Health Service does not recognise any defined benefit liability in respect of the plan(s) because the entity 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 discloses the State's defined benefits liabilities in tis disclosure for administered items.
However, superannuation contributions paid or payable for the reporting period are included as part of employee benefits in the comprehensive operating statement of the Health Service. The name, details and amounts expense in relation to the major employee superannuation funds and contributions made by the Health Services are as follows:
Defined contribution superannuation 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 superannuation plans The amount charged to the comprehensive operating statement in respect of defined benefit superannuation plans represents the contributions made by the Health Service to the superannuation plans in respect of the services of current Health Service 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 Robinvale District Health Service are entitled to receive superannuation benefits and Robinvale District Health Service contributes to both the defined benefit and defined contribution plans. The defined benefit plan(s) 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 Robinvale District Health Service are disclosed in Note 3.4: Superannuation.
Superannuation liabilities Robinvale District Health Service does not recognise any unfunded defined benefit liability in respect of the superannuation plans because the Health Service 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.
17 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 4: KEY ASSETS TO SUPPORT SERVICE DELIVERY
The health service controls infrastructure and other investments that are utilised in fulfilling its objectives and conducting its activities. They represent the key resources that have been entrusted to the health service to be utilised for delivery of those outputs.
Structure 4.1 Investments and other financial assets 4.2 Jointly controlled operations and assets 4.3 Property, plant & equipment 4.4 Depreciation and amortisation
18 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 4.1: INVESTMENTS AND OTHER FINANCIAL ASSETS Operating Fund Total
2017 2016 2017 2016 CURRENT $'000 $'000 $'000 $'000 Loans and Receivables Term Deposit Aust. Dollar Term deposits > 3 Months 6,060 7,414 6,060 7,414 TOTAL CURRENT OTHER FINANCIAL ASSETS 6,060 7,414 6,060 7,414
Represented by: Joint Operation Investments 160 207 160 207 Robinvale District Health Services Investments 4,000 4,643 4,000 4,643 Accommodation Bonds Investment 1,900 2,564 1,900 2,564
TOTAL 6,060 7,414 6,060 7,414
(a) Ageing analysis of other financial assets Please refer to Note 7.1 for the ageing analysis of other financial assets.
(b) Nature and extent of risk arising from other financial assets Please refer to Note 7.1 for the nature and extent of credit risk arising from other financial assets.
Investments and other financial assets Health service investments must be in accordance in Standing Direction 3.7.2 – Treasury and Investment Risk Management. Investments 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.
Investments are classified in the following categories: • financial assets at fair value through profit or loss; • held-to-maturity; • loans and receivables; and • available-for-sale financial assets.
Robinvale District Health Service 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.
Robinvale District Health Service assesses at each balance sheet date whether a financial asset or group of financial assets is impaired.
All financial assets, except those measured at fair value through profit or loss are subject to annual review for impairment.
Derecognition of financial assets A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is derecognised when: • the rights to receive cash flows from the asset have expired; or • the Health Service retains the right to receive cash flows from the asset, but has assumed an obligation to pay them in full without material delay to a third party under a 'pass through' arrangement; or • the Health Service has transferred its rights to receive cash flows from the asset and either: (a) has transferred substantially all the risks and rewards of the asset; or (b) has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.
Where the Health Service has neither transferred nor retained substantially all the risks and rewards or transferred control, the asset is recognised to the extent of the Health Service's continuing involvement in the asset.
Impairment of financial assets At the end of each reporting period, the Department assesses whether there is objective evidence that a financial asset or group of financial assets is impaired. All financial instrument assets, except those measured at fair value through profit or loss, are subject to annual review for impairment.
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. 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.
Doubtful debts Receivables are assessed for bad and doubtful debts on a regular basis. Those bad debts considered as written off by mutual consent are classified as a transaction expense. Bad debts not written off by mutual consent and the allowance for doubtful debts are classified as other economic flows in the net result.
19 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 4.2: JOINTLY CONTROLLED OPERATIONS AND ASSETS
Ownership Interest Name of Entity Principal Activity 2017 2016 % % Loddon Mallee Rural Health Alliance Information Systems 4.35 4.37
Robinvale District Health Services interest in assets employed in the above jointly controlled operations and assets is detailed below. The amounts are included in the financial statements under their respective categories: 2017 2016 Current Assets $'000 $'000 Cash and Cash Equivalents 236 216 Receivables 16 13 Prepayments 28 24 Total Current Assets 280 253
Non Current Assets Property Plant and Equipment 7 9 Total Non Current Assets 7 9 Total Assets 287 262
Current Liabilities Payables 55 50 Total Current Liabilities 55 50 Total Liabilities 55 50 Net Assets 232 212
Robinvale District Health Service interest in revenues and expenses resulting from jointly controlled operations and assets is detailed below:
Revenues Grants 332 372 Total Revenue 332 372
Expenses Information Technology and Administrative Expenses 300 322 Capital Expense 13 79 Total Expenses 313 401 Profit 19 (29)
Contingent Liabilities and Capital Commitments There are no known contingent liabilities or capital commitments for Loddon Mallee Rural Health Alliance as at the date of this report.
Investments in joint operations In respect of any interest in joint operations, Robinvale District Health Service recognises in the financial statements: • its assets, including its share of any assets held jointly; • any liabilities including its share of liabilities that it had incurred; • its revenue from the sale of its share of the output from the joint operation; • its share of the revenue from the sale of the output by the operation; and • its expenses, including its share of any expenses incurred jointly.
20 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 4.3 PROPERTY, PLANT AND EQUIPMENT 2017 2016 (a) Gross carrying amount and accumulated depreciation $'000 $'000
Land - Land at fair value 761 761 Total Land 761 761
Buildings - Buildings at fair value 16,579 16,468 Less Accumulated Depreciation 2,346 1,553 Total Buildings 14,233 14,915
Plant and Equipment - Plant and Equipment at fair value 2,373 2,283 Less Accumulated Depreciation 1,579 1,468 794 815
- Joint Operation P&E at fair value 36 39 Less Accumulated Depreciation 29 30 7 9
Total Plant and Equipment 801 824
Motor Vehicles - Motor Vehicles at fair value 668 684 Less Accumulated Depreciation 394 360 Total Motor Vehicles 274 324
Assets Under Construction at Fair Value - Buildings 12 0 - Plant & Equipment 10 0 Total Assets Under Construction at Fair Value 22 0
TOTAL 16,091 16,824
(b) Reconciliations of the carrying amounts of each class of asset Land Buildings Plant & Motor Assets Under Total Equipment Vehicles Construction $'000 $'000 $'000 $'000 $'000 $'000 Balance at 1 July 2015 761 15,272 782 312 168 17,295
Additions 0 282 264 155 0 701 LMRHA Movement 0 0 1 0 0 1 Net Transfers Between Classes 0 148 0 0 (148) 0 Disposals 0 0 0 (42) 0 (42) Expense Reclassification 0 0 0 0 (20) (20) Depreciation (Note 4.4) 0 (787) (223) (101) 0 (1,111)
Balance at 1 July 2016 761 14,915 824 324 0 16,824
Additions 0 111 207 112 22 452 LMRHA Movement 0 0 4 0 0 4 Net Transfers Between Classes 0 0 0 0 0 0 Disposals 0 0 0 (55) 0 (55) Expense Reclassification 0 0 0 0 0 0 Depreciation (Note 4.4) 0 (793) (234) (107) 0 (1,134)
Balance at 30 June 2017 761 14,233 801 274 22 16,091
Land and buildings carried at valuation An independent valuation of the Health Service's property, plant and equipment was performed by the Valuer-General Victoria to determine the value of the land and buildings. The valuation, which conforms to Australian Valuation Standards, 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. The effective date of the valuation is 30 June 2014.
21 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 4.3 PROPERTY, PLANT AND EQUIPMENT (Continued) (c) Fair value measurement hierarchy for assets Carrying amount Fair value measurement at end of reporting period as at 30 June using: 2017 Level 1 Level 2 Level 3 Land at fair value Non-specialised land 285 0 285 0 Specialised land 476 0 0 476 Total of land at fair value 761 0 285 476
Buildings at fair value Non-specialised buildings 1,134 0 1,134 0 Specialised buildings 13,099 0 0 13,099 Total of building at fair value 14,233 0 1,134 13,099
Plant and equipment at fair value Plant equipment and vehicles at fair value - Vehicles 274 0 274 0 - Plant and equipment 801 0 0 801 Total of plant, equipment and vehicles at fair value 1,075 0 274 801
There have been no transfers between levels during the period.
Carrying amount Fair value measurement at end of reporting period as at 30 June using: 2016 Level 1 Level 2 Level 3 Land at fair value Non-specialised land 285 0 285 0 Specialised land 476 0 476 Total of land at fair value 761 0 285 476
Buildings at fair value Non-specialised buildings 1,134 0 1,134 0 Specialised buildings 13,781 0 0 13,781 Total of building at fair value 14,915 0 1,134 13,781
Plant and equipment at fair value Plant equipment and vehicles at fair value - Vehicles 324 0 324 0 - Plant and equipment 824 0 0 824 Total of plant, equipment and vehicles at fair value 1,148 0 324 824
There have been no transfers between levels during the period.
Consistent with AASB 13 Fair Value Measurement, Robinvale District Health Service determines the policies and procedures for both recurring fair value measurements such as property, plant and equipment, investment properties and financial instruments, and for non-recurring fair value measurements such as non-financial physical assets held for sale, in accordance with the requirements of AASB 13 and the relevant FRDs.
All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: • Level 1 – Quoted (unadjusted) market prices in active markets for identical assets or liabilities • Level 2 – Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable • Level 3 – Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable.
22 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 4.3 PROPERTY, PLANT AND EQUIPMENT (Continued) For the purpose of fair value disclosures, Robinvale District Health Service has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above.
In addition, Robinvale District Health Service determines whether transfers have occurred between levels in the hierarchy by re-assessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period.
The Valuer-General Victoria (VGV) is Robinvale District Health Service's independent valuation agency.
Robinvale District Health Service, in conjunction with VGV monitors the changes in the fair value of each asset and liability through relevant data sources to determine whether revaluation is required.
Fair value measurement Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the following assumptions: • that the transaction to sell the asset or transfer the liability takes place either in the principal market (or the most advantageous market, in the absence of the principal market), either of which must be accessible to the Health Service at the measurement date; • that the Health Service uses the same valuation assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest.
The fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use.
Consideration of highest and best use (HBU) for non-financial physical assets Judgements about highest and best use must take into account the characteristics of the assets concerned, including restrictions on the use and disposal of assets arising from the asset’s physical nature and any applicable legislative/contractual arrangements. In considering the HBU for non-financial physical assets, valuers are probably best placed to determine highest and best use (HBU) in consultation with Health Services. Health Services and their valuers therefore need to have a shared understanding of the circumstances of the assets. A Health Service has to form its own view about a valuer’s determination, as it is ultimately responsible for what is presented in its audited financial statements.
In accordance with paragraph AASB 13.29, Health Services can assume the current use of a non-financial physical asset is its HBU unless market or other factors suggest that a different use by market participants would maximise the value of the asset. Therefore, an assessment of the HBU will be required when the indicators are triggered within a reporting period, which suggest the market participants would have perceived an alternative use of an asset that can generate maximum value. Once identified, Health Services are required to engage with VGV or other independent valuers for formal HBU assessment.
These indicators, as a minimum, include: External factors: • Changed acts, regulations, local law or such instrument which affects or may affect the use or development of the asset; • Changes in planning scheme, including zones, reservations, overlays that would affect or remove the restrictions imposed on the asset’s use from its past use; • Evidence that suggest the current use of an asset is no longer core to requirements to deliver a Health Service’s service obligation; • Evidence that suggests that the asset might be sold or demolished at reaching the late stage of an asset’s life cycle.
In addition, Health Services need to assess the HBU as part of the 5-year review of fair value of non-financial physical assets. This is consistent with the current requirements on FRD 103F Non-financial physical assets and FRD 107B Investment properties.
23 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 4.3 PROPERTY, PLANT AND EQUIPMENT (Continued) Valuation hierarchy Health Services need to use valuation techniques that are appropriate for the circumstances and where there is sufficient data available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within the fair value hierarchy. It is based on the lowest level input that is significant to the fair value measurement as a whole: • Level 1 – Quoted (unadjusted) market prices in active markets for identical assets or liabilities; • Level 2 – Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable; • Level 3 – Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable.
(d) Reconciliation of Level 3 fair value
Plant and Land Buildings Equipment 30 June 2017 $'000 $'000 $'000
Opening Balance 476 13,781 824 Purchases (sales) 0 111 207 Transfers in (out) of Level 3 0 0 0
Gains or losses recognised in net result - Depreciation 0 (793) (228) Subtotal 476 13,099 803
Items recognised in other comprehensive income - Revaluation 0 0 0 Subtotal 0 0 0 Closing Balance 476 13,099 803
There have been no transfers between levels during the period.
Reconciliation of Level 3 fair value as at 30 June 2016 Plant and Land Buildings Equipment 30 June 2016 $'000 $'000 $'000
Opening Balance 476 14,138 802 Purchases (sales) 0 282 264 Transfers in (out) of Level 3 0 0 0
Gains or losses recognised in net result - Depreciation 0 (639) (242) Subtotal 476 13,781 824
Items recognised in other comprehensive income - Revaluation 0 0 0 Subtotal 0 0 0 Closing Balance 476 13,781 824
There have been no transfers between levels during the period.
Identifying unobservable inputs (level 3) fair value measurements Level 3 fair value inputs are unobservable valuation inputs for an asset or liability. These inputs require significant judgement and assumptions in deriving fair value for both financial and non-financial assets.
Unobservable inputs shall be used to measure fair value to the extent that relevant observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at the measurement date. However, the fair value measurement objective remains the same, i.e., an exit price at the measurement date from the perspective of a market participant that holds the asset or owes the liability. Therefore, unobservable inputs shall reflect the assumptions that market participants would use when pricing the asset or liability, including assumptions about risk.
24 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 4.3 PROPERTY, PLANT AND EQUIPMENT (Continued) Assumptions about risk include the inherent risk in a particular valuation technique used to measure fair value (such as a pricing risk model) and the risk inherent in the inputs to the valuation technique. A measurement that does not include an adjustment for risk would not represent a fair value measurement if market participants would include one when pricing the asset or liability i.e., it might be necessary to include a risk adjustment when there is significant measurement uncertainty. For example, when there has been a significant decrease in the volume or level of activity when compared with normal market activity for the asset or liability or similar assets or liabilities, and the Health Service has determined that the transaction price or quoted price does not represent fair value.
A Health Service shall develop unobservable inputs using the best information available in the circumstances, which might include the Health Service’s own data. In developing unobservable inputs, a Health Service may begin with its own data, but it shall adjust this data if reasonably available information indicates that other market participants would use different data or there is something particular to the Health Service that is not available to other market participants. A Health Service need not undertake exhaustive efforts to obtain information about other market participant assumptions. However, a Health Service shall take into account all information about market participant assumptions that is reasonably available. Unobservable inputs developed in the manner described above are considered market participant assumptions and meet the object of a fair value measurement.
Non-specialised land and non-specialised buildings Non-specialised land and non-specialised buildings are valued using the market approach. Under this valuation method, the assets are compared to recent comparable sales or sales of comparable assets which are considered to have nominal or no added improvement value.
For non-specialised land and non-specialised buildings, an independent valuation was performed by the Valuer-General Victoria to determine the fair value using the market approach. Valuation of the assets was determined by analysing comparable sales and allowing for share, size, topography, location and other relevant factors specific to the asset being valued. An appropriate rate per square metre has been applied to the subject asset. The effective date of the valuation is 30 June 2014.
To the extent that non-specialised land and non-specialised buildings do not contain significant, unobservable adjustments, these assets are classified as Level 2 under the market approach.
Specialised land and specialised buildings The market approach is used for specialised land and specialised buildings although is adjusted for the community service obligation (CSO) to reflect the specialised nature of the assets being valued. Specialised assets contain significant, unobservable adjustments; therefore these assets are classified as Level 3 under the market based direct comparison approach.
The CSO adjustment is a reflection of the valuer’s assessment of the impact of restrictions associated with an asset to the extent that is also equally applicable to market participants. This approach is in light of the highest and best use consideration required for fair value measurement, and takes into account the use of the asset that is physically possible, legally permissible and financially feasible. As adjustments of CSO are considered as significant unobservable inputs, specialised land would be classified as Level 3 assets.
For the health service, the depreciated replacement cost method is used for the majority of specialised buildings, adjusting for the associated depreciation. As depreciation adjustments are considered as significant and unobservable inputs in nature, specialised buildings are classified as Level 3 for fair value measurements.
An independent valuation of the Health Service’s specialised land and specialised buildings was performed by the Valuer-General Victoria. The valuation was performed using the market approach adjusted for CSO. The effective date of the valuation is 30 June 2014.
Vehicles The Health Service acquires new vehicles and at times disposes of them before completion of their economic life. The process of acquisition, use and disposal in the market is managed by the Health Service who set relevant depreciation rates during use to reflect the consumption of the vehicles. As a result, the fair value of vehicles does not differ materially from the carrying value (depreciated cost).
Plant and equipment Plant and equipment is held at carrying value (depreciated cost). When plant and equipment is specialised in use, such that it is rarely sold other than as part of a going concern, the depreciated replacement cost is used to estimate the fair value. Unless there is market evidence that current replacement costs are significantly different from the original acquisition cost, it is considered unlikely that depreciated replacement cost will be materially different from the existing carrying value.
There were no changes in valuation techniques throughout the period to 30 June 2017.
For all assets measured at fair value, the current use is considered the highest and best use.
25 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 4.3 PROPERTY, PLANT AND EQUIPMENT (Continued) (e) Description of significant unobservable inputs to Level 3 valuations: Significant unobservable Valuation technique inputs
Specialised land Community Service Market Approach Obligation Specialised buildings (CSO)
Specialised Buildings Direct cost per square metre
Depreciated Replacement Useful life of Cost specialised buildings
Plant and equipment at fair value Cost per Unit
Depreciated Replacement Cost Useful life of PPE
Refer to Note 7.4 for guidance on fair value measurement indicative expectations.
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. Where an asset is acquired for no or nominal cost, the cost is its fair value at the date of acquisition. Assets transferred as part of a merger / machinery of government are transferred at their carrying amount.
More details about the valuation techniques and inputs used in determining the fair value of non-financial physical assets are discussed in Note 4.3 Property, plant and equipment.
The initial cost for non-financial physical assets under finance lease is measured at amounts equal to the fair value of the leased asset or, if lower, the present value of the minimum lease payments, each determined at the inception of the lease.
26 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 4.3 PROPERTY, PLANT AND EQUIPMENT (Continued) Crown Land is measured at fair value with regard to the property's highest and best use after due or consideration is made for any legal or physical 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 asset(s) are not taken into account until it is virtually certain that any restriction will no longer apply. Therefore, unless otherwise disclosed, the current use of these non-financial physical assets will be their highest and best uses.
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.
Leasehold improvements The cost of a leasehold improvement is capitalised as an asset and depreciated over the shorter of the remaining term of the lease or the estimated useful life of the improvements.
Revaluations of non-current physical assets Non-Current physical assets are measured at fair value and are revalued in accordance with FRD 103F 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 values. 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 recognised in 'other comprehensive income' and are credited directly to the asset 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 in 'other comprehensive income' to the extent that a credit balance exists in the asset revaluation surplus in respect of the same class of property, plant and equipment.
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.
Revaluation surplus is not transferred to accumulated funds on derecognition of the relevant asset.
In accordance with FRD 103F Robinvale District Health Services' non-current physical assets were assessed to determine whether revaluation of the non-current physical assets was required.
NOTE 4.4: DEPRECIATION 2017 2016 $'000 $'000 Depreciation Buildings 793 787 Plant and Equipment 137 125 Medical Equipment 91 86 Motor Vehicles 107 101 Joint Operation 6 12
Total Depreciation 1,134 1,111
All infrastructure assets, buildings, plant and equipment and other non-financial physical assets that have finite useful lives are depreciated (i.e. excludes land assets held for sale, and investment properties). 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.
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, residual value and depreciation method for all assets are reviewed at least annually and adjustments made as appropriate. This depreciation charge is not funded by the Department of Health and Human Services.
Assets with a cost in excess of $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.
27 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 4.4: DEPRECIATION (Continued) The following table indicates the expected useful lives of non current assets on which the depreciation charges are based.
2017 2016 Buildings - Structure Shell Building Fabric 37 to 42 Years 37 to 42 Years - Site Engineering Services and Central Plant 27 Years 27 Years Central Plant - Fit Out 12 Years 12 Years - Trunk Reticulated Building Systems 17 years 17 years Plant & Equipment 5 to 10 years 5 to 10 years Medical Equipment 5 to 20 years 5 to 20 years Computers and Communication 4 years 4 years Motor Vehicles 5 years 5 years Leasehold Improvements 5 to 10 years 5 to 10 years
As part of the buildings valuation, building values were separated into components and each component assessed for its useful life which is represented above.
Intangible produced assets with finite lives are depreciated as an expense on a systematic basis over the asset's useful life.
28 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 5: OTHER ASSETS AND LIABILITIES
This section sets out those assets and liabilities that arose from the health service's operations.
Structure 5.1 Receivables 5.2 Inventories 5.3 Other liabilities 5.4 Prepayments and other non-financial assets 5.5 Payables
29 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 5.1: RECEIVABLES 2017 2016 CURRENT $'000 $'000 Contractual Trade Debtors 234 253 Patient Fees 17 57 Accrued Revenue 29 41 Less Allowance for Doubtful Debts (5) (10) Joint Operations - Receivables 10 9 285 350 Statutory Accrued Grants - Department of Health & Human Service 0 36 Joint Operations - GST Receivable 5 5 GST Receivable - Health Service 84 64 89 105 TOTAL CURRENT RECEIVABLES 374 455
NON CURRENT Statutory Long Service Leave - Department of Health and Human Services 381 396 TOTAL NON-CURRENT RECEIVABLES 381 396
TOTAL RECEIVABLES 755 851
(a) Movement in the allowance for doubtful debts Balance at beginning of the year (10) (12) Amounts written off during the year 0 0 Amounts recovered during the year 5 2 Increase/(decrease) in allowance recognised in new result 0 0
Balance at end of year (5) (10)
(b) Ageing analysis of receivables Please refer to Note 7.1 for the ageing analysis of receivables.
(c) Nature and extent of risk arising from receivables Please refer to Note 7.1 for the nature and extent of credit risk arising from receivables.
30 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 5.1: RECEIVABLES (Continued) Receivables consist of: • Contractual receivables, which includes of mainly debtors in relation to goods and services, loans to third parties, accrued investment income, and finance lease receivables; and • Statutory receivables, which includes predominantly amounts owing from the Victorian Government and Goods and Services Tax ("GST") input tax credits recoverable.
Receivables that are contractual are classified as financial instruments and categorised as loans and receivables. Statutory receivables are recognised and measured similarly to contractual receivables (except for impairment), but are not classified as financial instruments because they do not arise from a contract.
Receivables are recognised initially at fair value and subsequently measured at amortised cost, using the effective interest rate method, less any accumulated impairment.
Trade debtors 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 the debts may not be collected and bad debts are written off when identified.
NOTE 5.2: INVENTORIES 2017 2016 $'000 $'000 Food supplies - at cost 5 0 Medical and surgical lines - at cost 61 78
TOTAL INVENTORIES 66 78
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. It excludes depreciable assets.
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.
Inventories acquired for no cost or nominal considerations are measured at current replacement cost at the date of acquisition.
The bases 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 for all other inventory is measured on the basis of weighted average cost.
NOTE 5.3: OTHER LIABILITIES 2017 2016 $'000 $'000 CURRENT Monies Held in Trust* - Patient Monies Held in Trust 13 14 - Accommodation Bonds (Refundable Entrance Fees) 2,544 2,791 - Other 1 0
TOTAL CURRENT 2,558 2,805
* Total Monies Held in Trust Represented by the following assets: Cash Assets (refer to Note 6.1) 658 241 Other Financial Assets (refer to Note 4.1) 1,900 2,564 TOTAL OTHER LIABILITIES 2,558 2,805
31 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 5.4: PREPAYMENTS AND OTHER NON-FINANCIAL ASSETS 2017 2016 CURRENT $'000 $'000 Prepayments 97 84 Joint Operation - Prepayments 28 24 Deposits Paid 1 2
TOTAL OTHER ASSETS 126 110
Other non-financial assets include prepayments which represent payments in advance of receipt of goods or services or that part of expenditure made in one accounting period covering a term extending beyond that period.
NOTE 5.5: PAYABLES 2017 2016 $'000 $'000 CURRENT Contractual Trade Creditors (i) 278 246 Joint Operation - Payables 54 49 Accrued Expenses 94 100 Income in Advance 223 3 649 398 Statutory Department of Health and Human Services 114 0 GST Payable (ii) 80 32 194 32
TOTAL 843 430
(i) The average credit period is 30 days. No interest is charged on payables.
(ii) Where amount of taxes payable is material, Health Services should present statutory 'taxes payable' in the note broken down by classes of taxes, i.e. GST payable, FBT payable, income tax payable, and other tax payable, as appropriate.
(a) Maturity analysis of payables Please refer to Note 7.1 for the ageing analysis of payables.
(b) Nature and extent of risk arising from payables Please refer to Note 7.1 for the nature and extent of risks arising payables.
Payables consist of: • contractual payables which consist predominantly of accounts payable representing liabilities for goods and services provided to the Health Service prior to the end of the financial year that are unpaid, and arise when the Health Service becomes obliged to make future payments in respect of the purchase of those goods and services. The normal credit terms for accounts payable are usually Nett 30 days. • statutory payables, such as goods and services tax and fringe benefits tax payables.
Contractual payables are classified as financial instruments and are initially recognised at fair value, and then subsequently carried at amortised cost. Statutory payables are recognised and measured similarly to contractual payables, but are not classified as financial instruments and not included in the category of financial liabilities at amortised cost, because they do not arise from a contract.
32 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 6: HOW WE FINANCE OUR OPERATIONS
This section provides information on the sources of finance utilised by the health service's during its operations, along with interest expenses (the cost of borrowings) and other information related to financing activities of the health service.
This section includes disclosures of balances that are financial instruments (such as borrowings and cash balances). Note: 7.1 provides additional, specific financial instrument disclosures.
Structure 6.1 Cash and cash equivalents 6.2 Commitments for expenditure
33 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 6.1: CASH AND CASH EQUIVALENTS For the purposes 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, net of outstanding bank overdrafts. 2017 2016 $'000 $'000 Cash on Hand 1 1 Cash at Bank 4,044 2,267 Joint Operation - Cash 77 9
TOTAL CASH AND CASH EQUIVALENTS 4,122 2,277
$'000 $'000 Represented by: Cash for Health Service Operations (as per cash flow statement) 3,387 2,027 Monies Held in Trust Patient Monies 14 14 Accommodation Bonds 644 227 Joint Operation - Cash 77 9
TOTAL CASH AND CASH EQUIVALENTS 4,122 2,277
Cash and cash equivalents recognised on the balance sheet comprise cash on hand and cash at bank, deposits at call and highly liquid investments with an original maturity of three months or less, which are held for the purpose of meeting short term cash commitments rather than for investment purposes, which are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value.
For cash flow statement presentation purposes, cash and cash equivalents include bank overdrafts, which are included as liabilities on the balance sheet.
NOTE 6.2: COMMITMENTS FOR EXPENDITURE
Commitments for future expenditure include operating and capital commitments arising from contracts. These commitments are disclosed by way of a note at their nominal value and are inclusive of the goods and services tax ("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. These future expenditures cease to be disclosed as commitments once the related liabilities are recognised on the balance sheet.
There are no known commitments for expenditure for Robinvale District Health Service at the date of this report.
34 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 7: RISKS, CONTINGENCIES & VALUATION UNCERTAINTIES
The health service is exposed to risk from its activities and outside factors. In addition, it is often necessary to make judgements and estimates associated with recognition and measurement of items in the financial statements. This section sets out financial instrument specific information, (including exposures to financial risks) as well as those items that are contingent in nature or require a higher level of judgement to be applied, which for the health servicel is related mainly to fair value determination.
Structure 7.1 Financial instruments 7.2 Net gain/ (loss) on disposal of non-financial assets 7.3 Contingent assets and contingent liabilities 7.4 Fair value determination
35 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 7.1: FINANCIAL INSTRUMENTS Financial Risk Management Objectives and Policies Robinvale District Health Services' principal financial instruments comprise of: - Cash Assets - Term Deposits - Receivables (excluding statutory receivables) - Payables (excluding statutory payables) - Accommodation Bonds
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 Health Service's main financial risks include credit risk, liquidity risk and interest rate risk. The Health Service manages these financial risks in accordance with its financial risk management policy.
The Health Service uses different methods to measure and manage the different risks to which it is exposed. Primary responsibility for the identification and management of financial risks rests with the finance and audit committee of the Health Service.
The main purpose in holding financial instruments is to prudentially manage Robinvale District Health Services financial risk within the government policy parameters.
36 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 7.1: FINANCIAL INSTRUMENTS (Continued)
Categorisation of financial instruments Contractual Contractual financial financial assets - liabilities at loans and amortised receivables cost Total 2017 $'000 $'000 $'000 Contractual Financial Assets Cash and cash equivalents 4,122 0 4,122 Receivables - Trade Debtors 234 0 234 - Other Receivables 51 0 51 Other Financial Assets - Term Deposits 6,060 0 6,060 Total Financial Assets (i) 10,467 0 10,467
Financial Liabilities Payables 0 649 649 Other Financial Liabilities - Accommodation Bonds 0 2,544 2,544 - Other 0 14 14 Total Financial Liabilities(ii) 0 3,207 3,207
Contractual Contractual financial financial assets - liabilities at loans and amortised receivables cost Total 2016 $'000 $'000 $'000 Contractual Financial Assets Cash and cash equivalents 2,277 0 2,277 Receivables - Trade Debtors 253 0 253 - Other Receivables 97 0 97 Other Financial Assets - Term Deposits 7,414 0 7,414 Total Financial Assets (i) 10,041 0 10,041
Financial Liabilities Payables 0 398 398 Other Financial Liabilities - Accommodation Bonds 0 2,791 2,791 - Other 0 14 14 Total Financial Liabilities(ii) 0 3,203 3,203
(i) The total amount of financial assets disclosed here excludes statutory receivables (i.e. GST input tax credit recoverable) (ii) The total amount of financial liabilities disclosed here excludes statutory payables (i.e. Taxes payable)
37 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 7.1: FINANCIAL INSTRUMENTS (Continued)
(b) Net holding gain/(loss) on financial instruments by category
Total interest income/ (expense) Total $'000 $'000 2017 Financial Assets Loans and Receivables (i) 205 205 Total Financial Assets 205 205
Financial Liabilities At amortised cost (ii) 0 0 Total Financial Liabilities 0 0
2016 Financial Assets Loans and Receivables (i) 219 219 Total Financial Assets 219 219
Financial Liabilities At amortised cost (ii) 0 0 Total Financial Liabilities 0 0
(i) For cash and cash equivalents, loans or receivables and available-for-sale financial assets, the net gain or loss is calculated by taking the movement in the fair value of the asset, interest revenue, plus or minus foreign exchange gains or losses arising from revaluation of the financial assets, and minus any impairment recognised in the net result;
(ii) For financial liabilities measured at amortised cost, the net gain or loss is calculated by taking the interest expense, plus or minus foreign exchange gains or losses arising from the revaluation of financial liabilities measured at amortised cost.
(c) Credit Risk Credit risk arises from the contractual financial assets of the Health Service, which comprise cash and deposits, non-statutory receivables and available for sale contractual financial assets. The Health Service's exposure to credit risk arises from the potential default of a counter party on their contractual obligations resulting in financial loss to the Health Service. Credit risk is measured at fair value and is monitored on a regular basis.
Credit risk associated with the Health Service's contractual financial assets is minimal because the main debtor is the Victorian Government. For debtors other than the Government, it is the Health Service's policy to only deal with entities with high credit ratings of a minimum Triple-B and to obtain sufficient collateral or credit enhancements, where appropriate.
In addition, the Health Service 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, the Health Service'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 the Health Service 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 Robinvale District Health Services' maximum exposure to credit risk without taking account of the value of any collateral obtained.
38 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 7.1: FINANCIAL INSTRUMENTS (Continued) (c) Credit Risk (Continued) Credit quality of contractual financial assets that are neither past due nor impaired Financial Government Other Total Institutions agencies (Unrated) (Min BBB (AAA credit credit rating) rating) 2017 $'000 $'000 $'000 $'000 Financial Assets Cash and Cash Equivalents 2,546 1,576 0 4,122 Loans and Receivables - Trade Debtors 0 0 234 234 - Other Receivables (i) 0 0 51 51 - Term Deposit 3,060 3,000 0 6,060 Total Financial Assets 5,606 4,576 285 10,467
2016 Financial Assets Cash and Cash Equivalents 1,101 1,176 0 2,277 Loans and Receivables - Trade Debtors 0 0 253 253 - Other Receivables (i) 0 0 97 97 - Term Deposit 4,014 3,400 0 7,414 Total Financial Assets 5,115 4,576 350 10,041
(i) The total amounts disclosed here exclude statutory amounts (e.g. amounts owing from Victorian Government and GST input tax credit recoverable).
Ageing analysis of financial asset as at 30 June Past due but not impaired Total Not Past Less than 1 - 3 3 Months 1 - 5 Impaired Carrying due and not 1 Month Months - 1 Year Years Financial Amount impaired Assets 2017 $'000 $'000 $'000 $'000 $'000 $'000 $'000 Financial Assets Cash and Cash Equivalents 4,122 4,122 0 0 0 0 0 Loans and Receivables (i) - Trade Debtors 234 107 110 4 4 4 5 - Other Receivables 51 51 0 0 0 0 0 - Term Deposit 6,060 6,060 0 0 0 0 0
Total Financial Assets 10,467 10,340 110 4 4 4 5
2016 Financial Assets Cash and Cash Equivalents 2,277 2,277 0 0 0 0 0 Loans and Receivables (i) - Trade Debtors 253 96 109 8 30 0 10 - Other Receivables 97 97 0 0 0 0 0 - Term Deposit 7,414 7,414 0 0 0 0 0
Total Financial Assets 10,041 9,884 109 8 30 0 10
(i) Ageing analysis of financial assets excludes statutory financial assets (i.e. GST input tax credit).
Contractual financial assets that are neither past due or impaired There are no material financial assets which are individually determined to be impaired. Currently the Health Service does not hold any collateral as security nor credit enhancements relating to 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 their carrying amounts as indicated. The ageing analysis table above discloses the ageing only of contractual financial assets that are past due but not impaired.
39 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 7.1: FINANCIAL INSTRUMENTS (Continued) (d) Liquidity Risk Liquidity risk is the risk that the Health Service would be unable to meet its financial obligations as and when they fall due. The Health Service operates under the Government's fair payments policy of setting financial obligations within 30 days and in the event of a dispute, making payments within 30 days from the date of resolution.
The Health Service's maximum exposure to liquidity risk is the carrying amounts of financial liabilities as disclosed in the face of the balance sheet. The Health Service manages its liquidity risk as follows:
- Term Deposits and cash held at financial institutions are managed with variable maturity dates and take into consideration cash flow requirements of the Health Service from month to month.
The following table discloses the contractual maturity analysis for Robinvale District Health Services' 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 Maturity Dates Total Nominal Less than 1 - 3 3 Months 1 - 5 Carrying Amount 1 Month Months - 1 Year Years Amount 2017 $'000 $'000 $'000 $'000 $'000 $'000 Financial Liabilities Payables (i) 649 649 636 12 1 0 Other Financial Liabilities - Accommodation Bonds 2,544 2,544 2,544 0 0 0 - Other 14 14 0 0 14 0
Total Financial Liabilities 3,207 3,207 3,180 12 15 0
2016 Financial Liabilities Payables (i) 398 398 388 10 0 0 Other Financial Liabilities - Accommodation Bonds 2,791 2,791 2,791 0 0 0 - Other 14 14 0 0 14 0
Total Financial Liabilities 3,203 3,203 3,179 10 14 0
(i) Ageing analysis of financial liabilities excludes statutory financial liabilities (i.e. GST payable).
(e) Market Risk Robinvale District Health Services' 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 paragraphs below.
Currency Risk Robinvale District Health Services is exposed to insignificant foreign currency risk through its payables relating to purchases of 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 For financial liabilities, Robinvale District Health Service mainly undertakes financial liabilities with relatively even maturity profiles.
Cash flow interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates.
The Health Service has minimal exposure to cash flow interest rate risks through its cash and deposits, term deposits and bank overdrafts that are at floating rate.
The Health Service manages this risk by mainly undertaking fixed rate or non-interest bearing financial instruments with relatively even maturity profiles, with only insignificant amounts of financial instruments at floating rate. Management has concluded for cash at bank and bank overdraft, as financial assets that can be left at floating rate without necessarily exposing the Health Service to significant bad risk, management monitors movement in interest rates on a daily basis.
40 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 7.1: FINANCIAL INSTRUMENTS (Continued) (e) Market Risk (Continued) Other Price Risk The Health Service is exposed to normal price fluctuations from time to time through market forces. Where adequate notice is provided by suppliers, additional purchases are made for long term goods. Supplier contracts are also in place for major product lines purchased by the Health Service on a monthly basis. These contracts have set price arrangements and are reviewed on a regular basis.
Interest Rate Exposure of Financial Assets and Liabilities as at 30 June Weighted Carrying Interest Rate Exposure Average Amount Effective $'000 Interest Rate Fixed Interest Variable Non - Interest (%) Rate Interest Rate Bearing 2017 $'000 $'000 $'000 Financial Assets Cash and Cash Equivalents 1.65 4,122 2,220 1,902 0 Loans and Receivables (i) - Trade Debtors 234 0 0 234 - Other Receivables 51 0 0 51 Other Financial Assets 2.16 6,060 6,060 0 0 Total Financial Assets 10,467 8,280 1,902 285
Financial Liabilities Payables (i) 0.00 649 0 0 649 Other Financial Liabilities - Accommodation Bonds 0.00 2,544 0 0 2,544 - Other 0.00 14 0 0 14 Total Financial Liabilities 3,207 0 0 3,207 2016 Financial Assets Cash and Cash Equivalents 1.90 2,277 0 2,277 0 Loans and Receivables (i) 0 - Trade Debtors 0.00 253 0 0 253 - Other Receivables 0.00 97 0 0 97 Other Financial Assets 2.43 7,414 7,414 0 0 Total Financial Assets 10,041 7,414 2,277 350
Financial Liabilities Payables (i) 0.00 398 0 0 398 Other Financial Liabilities - Accommodation Bonds 0.00 2,791 0 0 2,791 - Other 0.00 14 0 0 14 Total Financial Liabilities 3,203 0 0 3,203
(i) The carrying amount excludes statutory financial assets and liabilities (i.e. GST input tax credit and GST payable)
41 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 7.1: FINANCIAL INSTRUMENTS (Continued) (e) 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, the Robinvale District Health Services believes the following movements are 'reasonably possible' over the next 12 months (base rates are sourced from the Reserve Bank of Australia). - A shift of 100 basis points up and down in market interest rates (AUD) from year-end rates of 1.5%; and - A parallel shift of +1% and -1% in inflation rate from year-end rates of 1.9%.
The following table discloses the impact on net operating result and equity for each category of interest bearing financial instrument held by Robinvale District Health Services at year end as presented to key management personnel, if changes in the relevant risk occur.
Carrying Interest Rate Risk Other Price Risk Amount -1% +1% -1% +1% Profit Equity Profit Equity Profit Equity Profit Equity 2017 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 Financial Assets Cash and Cash Equivalents 4,122 (41) (41) 41 41 0 0 0 0 Loans and Receivables - Trade Debtors 234 0 0 0 0 0 0 0 0 - Other Receivables 51 0 0 0 0 0 0 0 0 - Term Deposit 6,060 (61) (61) 61 61 0 0 0 0
Financial Liabilities Payables 649 0 0 0 0 0 0 0 0 Other Financial Liabilities - Accommodation Bonds 2,544 0 0 0 0 0 0 0 0 - Other 14 0 0 0 0 0 0 0 0 (102) (102) 102 102 0 0 0 0 2016 Financial Assets Cash and Cash Equivalents 2,277 (23) (23) 23 23 0 0 0 0 Loans and Receivables - Trade Debtors 253 0 0 0 0 0 0 0 0 - Other Receivables 97 0 0 0 0 0 0 0 0 - Term Deposit 7,414 (74) (74) 74 74 0 0 0 0
Financial Liabilities Payables 398 0 0 0 0 0 0 0 0 Other Financial Liabilities - Accommodation Bonds 2,791 0 0 0 0 0 0 0 0 - Other 14 0 0 0 0 0 0 0 0 (97) (97) 97 97 0 0 0 0
(f) 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.
42 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 7.1: FINANCIAL INSTRUMENTS (Continued) (f) Fair Value (Continued) Robinvale District Health Services considers that the carrying amount of financial instrument asset 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 most of the contractual financial assets and liabilities are the same as the carrying amounts.
Comparison between carrying amount and fair value Total Fair Value Total Fair Value Carrying Carrying Amount Amount 2017 2017 2016 2016 $'000 $'000 $'000 $'000 Financial Assets Cash and Cash Equivalents 4,122 4,122 2,277 2,277 Loans and Receivables (i) - Trade Debtors 234 234 253 253 - Other Receivables 51 51 97 97 -Term Deposits 6,060 6,060 7,414 7,414 Total Financial Assets 10,467 10,467 10,041 10,041
Financial Liabilities Other Financial Liabilities - Accommodation Bonds 2,544 2,544 2,791 2,791 - Other 14 14 14 14 Payables (i) 649 649 398 398 Total Financial Liabilities 3,207 3,207 3,203 3,203
(i) The carrying amount excludes statutory financial assets and liabilities (i.e.GST input tax credit and GST payable).
All financial assets held by Robinvale District Health Service are classified as Level 1.
Financial instruments arise out of contractual agreements that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Due to the nature of Robinvale District Health Services' activities, certain financial assets and financial liabilities arise under statute rather than a contract. Such financial assets and financial liabilities do not meet the definition of financial instruments in AASB 132 Financial Instruments: Presentation . For example, statutory receivables arising from taxes, fines and penalties do not meet the definition of financial instruments as they do not arise under contract.
Where relevant, for note disclosure purposes, a distinction is made between those financial assets and financial liabilities that meet the definition of financial instruments in accordance with AASB 132 and those that do not.
The following refers to financial instruments unless otherwise stated.
Categories of non-derivative financial instruments Loans and receivables Loans and receivables are financial instrument assets with fixed and determinable payments that are not quoted on an active market. These assets are initially recognised at fair value plus any directly attributable transaction costs. Subsequent to initial measurement, loans and receivables are measured at amortised cost using the effective interest method, less any impairment.
Loans and receivables category includes cash and deposits (refer to Note 6.1), term deposits with maturity greater than three months, trade receivables, loans and other receivables, but not statutory receivables.
Financial Liabilities at Amortised Cost Financial instrument liabilities are initially recognised on the date they are originated. They are initially measured at fair value plus any directly attributable transaction costs. Subsequent to initial recognition, these financial instruments are measured at amortised cost with any difference between the initial recognised amount and the redemption value being recognised in profit and loss over the period of the interest-bearing liability, using the effective interest rate method.
Financial instrument liabilities measured at amortised cost include all of the Health Service’s contractual payables, deposits held and advances received, and interest-bearing arrangements other than those designated at fair value through profit or loss.
43 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 7.2: NET GAIN/(LOSS) ON DISPOSAL OF NON-FINANCIAL ASSETS 2017 2016 $ $ Proceeds from Disposal of Non-Current Assets - Motor Vehicles 71 53 Total Proceeds from Disposal of Non-Current Assets 71 53
Less: Written Down Value of Non-Current Assets Disposed - Motor Vehicles 55 41 Total Written Down Value of Non-Current Assets Disposed 55 41
NET GAIN/(LOSS) ON DISPOSAL OF NON-FINANCIAL ASSETS 16 12
Disposal of Non-Financial Assets Any gain or loss on the sale of non-financial assets is recognised in the comprehensive operating statement.
Impairment of Non-Financial Assets Goodwill and intangible assets with indefinite lives (and intangible assets not yet available for use) are tested annually for impairment (as described below) and whenever there is an indication that the asset may be impaired.
All other non-financial assets are assessed annually for indications of impairment, except for: • inventories; • investment properties that are measured at fair value, • non-current physical assets held for sale; and • assets arising from construction contracts.
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 an asset revaluation reserve amount applicable to that same class of asset.
If there is an indication that there has been a reversal 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 of disposal. 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 of disposal.
NOTE 7.3: 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.
There are no known contingent assets or contingent liabilities for Robinvale District Health Service at the date of this report.
44 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 7.4: FAIR VALUE DETERMINATION
Examples of types of Expected fair value Significant inputs (Level 3 Asset Class assets level Likely valuation approach only)
In areas where there is an active market: - vacant land Non-specialised land Level 2 Market approach N/A - land not subject to restrictions as to use or sale
Land subject to restrictions as to use and/or sale Specialised land Level 3 Market approach CSO adjustments Land in areas where there is not an active market
For Non-specialised general/commercial Level 2 Market approach N/A buildings buildings that are just built
Specialised buildings with limited alternative uses Cost per square metre Depreciated replacement Specialised buildings (i) and/or substantial Level 3 cost approach customisation e.g. Useful life prisons, hospitals, and schools
Social/public Level 2, where there housing/employee is an active market in Market approach N/A housing the area Dwellings (i) Level 3, where there Cost per square metre Depreciated replacement is no active market in cost approach the area Useful life Specialised items with limited alternative uses and/or Cost per square metre substantial Depreciated replacement Plant and equipment (i) customisation Level 3 cost approach Useful life
If there is an active resale market available; Level 2 Market approach N/A Vehicles If there is no active Cost per square metre resale market Depreciated replacement available Level 3 cost approach Useful life
(i) Newly built / acquired assets could be categorised as Level 2 assets as depreciation would not be a significant unobservable input (based on the 10% materiality threshold)
45 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 8: OTHER DISCLOSURES
This section includes additional material disclosures required by accounting standards or otherwise, for the understanding of this financial report.
Structure 8.1 Equity 8.2 Reconciliation of net result for the year to net cash inflow/(outflow) from operating activities 8.3 Operating segments 8.4 Responsible persons disclosures 8.5 Executive officer disclosures 8.6 Related parties 8.7 Remuneration of auditors 8.8 AASBs issued that are not yet effective 8.9 Events occurring after the balance sheet date 8.10 Alternative presentation of comprehensive operating statement
46 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 8.1: EQUITY 2017 2016 $'000 $'000 (a) Surpluses Property, Plant and Equipment Revaluation Surplus ¹ Balance at beginning of the reporting period 26 26 Revaluation Increment/(Decrement) - Buildings 0 0 Balance at the end of the reporting period 26 26
(b) Contributed Capital Balance at the beginning of the reporting period 22,352 22,352
Balance at the end of the reporting period 22,352 22,352
(c) Accumulated Surpluses/(Deficits) Balance at the beginning of the reporting period (910) (522) Net Result for the Year (303) (388)
Balance at the end of the reporting period (1,213) (910)
Total Equity at end of financial year 21,165 21,468
(1) The property, plant & equipment asset revaluation reserve arises on the revaluation of property, plant & equipment.
Contributed Capital Consistent with Australian Accounting Interpretation 1038 Contributions by Owners Made to Wholly-Owned Public Sector Entities and FRD 119A 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.
Transfers of net assets arising from administrative restructurings are treated as contributions by owners. Transfers of net liabilities arising from administrative restructures are to go through the comprehensive operating statement.
Property, plant and equipment revaluation surplus The asset revaluation surplus is used to record increments and decrements on the revaluation of non-current physical assets.
NOTE 8.2: RECONCILIATION OF NET RESULT FOR THE YEAR TO NET CASH INFLOW / (OUTFLOW) FROM OPERATING ACTIVITIES 2017 2016 $'000 $'000
NET RESULT FOR THE YEAR (303) (388)
Non-cash movements Depreciation 1,128 1,099 Reclassification of Asset Under Construction to Expense 0 20 Share of net result from Joint Operation (19) 29
Movements included in investing and financing activities Net (gain)/loss from disposal of non financial physical assets (16) (12)
Movements in assets and liabilities Change in Operating Assets & Liabilities (Increase)/Decrease in Receivables 97 78 (Increase)/Decrease in Prepayments (12) 6 Increase/(Decrease) in Payables 408 59 Increase/(Decrease) in Provisions (197) 203 Change in inventories 12 (16)
NET CASH INFLOW/(OUTFLOW) FROM OPERATING ACTIVITIES 1,098 1,078
47 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 8.3: OPERATING SEGMENTS ADMITTED PATIENTS RACS OTHER SERVICES TOTAL 2017 2016 2017 2016 2017 2016 2017 2016 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 REVENUE External Segment Revenue 7,976 6,414 2,609 4,508 0 0 10,585 10,922 Unallocated Revenue 0 0 0 0 3,354 3,294 3,354 3,294 Total Revenue 7,976 6,414 2,609 4,508 3,354 3,294 13,939 14,216
EXPENSES External Segment Expenses (2,862) (4,532) (6,832) (5,483) 0 0 (9,694) (10,015) Unallocated Expense 0 0 0 0 (4,753) (4,808) (4,753) (4,808) Total Expenses (2,862) (4,532) (6,832) (5,483) (4,753) (4,808) (14,447) (14,823)
Net Result from Ordinary Activities 5,114 1,882 (4,223) (975) (1,399) (1,514) (508) (607)
Interest Income 9 11 94 101 102 107 205 219 Net Result for Year 5,123 1,893 (4,129) (874) (1,297) (1,407) (303) (388)
OTHER INFORMATION Segment Assets 14,399 14,576 4,667 4,725 8,153 8,253 27,220 27,554 Total Assets 14,399 14,576 4,667 4,725 8,153 8,253 27,220 27,554
Segment Liabilities 3,008 3,024 975 980 2,072 2,082 6,055 6,086 Total Liabilities 3,008 3,024 975 980 2,072 2,082 6,055 6,086
Acquisition of Property, Plant and Equipment 51 51 0 0 401 650 452 701 Depreciation Expenses 0 0 0 0 1,134 1,111 1,134 1,111 Non-Cash Expenses other than Depreciation (1) 10 (1) 25 0 14 (2) 49
The major products/services from which the above segments derive revenue are:
Business Segments Services
Acute Provider of acute health services Residential Aged Care (RACS) Provider of residential aged care beds Hostel Facilities Other Services provider of primary health services and other services
Geographical Segment Robinvale District Health Services operates predominantly in and around the district of Robinvale and Manangatang, Victoria. More than 90% of revenue, net surplus from ordinary activities and segment assets relate to operations in Robinvale and Manangatang, Victoria.
48 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 8.4: RESPONSIBLE PERSON 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. Period Responsible Ministers: The Honourable Jill Hennessy, Minister for Health, Minister for Ambulance Services 01/07/2016 - 30/06/2017 The Honourable Martin Foley, Minister for Housing, Disability and Ageing, Minister for Mental Health 01/07/2016 - 30/06/2017
Governing Boards P Campisi 01/07/2016 - 30/06/2017 Q Norton 01/07/2016 - 30/06/2017 D Hulls 01/07/2016 - 30/06/2017 M Grant 01/07/2016 - 30/06/2017 C Bowden 01/07/2016 - 30/06/2017 F Jones 01/07/2016 - 30/06/2017 T Follett 01/07/2016 - 30/06/2017 L Murray 01/07/2016 - 30/06/2017 A Black 01/07/2016 - 30/06/2017
Accountable Officers Mrs Mara Richards 28/11/2016 - 30/06/2017 Mrs Vicki Shawcross 01/07/2016 - 27/11/2016
Remuneration of Responsible Persons Remuneration received or receivable by responsible persons was in the range: $160,000 - $169,999 ($170,000 - $179,999 in 2015-16).
Amounts relating to Responsible Ministers are reported in the financial statements of the Department of Parliamentary Services.
NOTE 8.5: EXECUTIVE OFFICER DISCLOSURES Remuneration of executives The number of executive officers, other than Ministers and Accountable Officers, and their total remuneration during the reporting period are shown in the table below. Total annualised employee equivalent provides a measure of full time equivalent executive officers over the reporting period.
Remuneration comprises employee benefits in all forms of consideration paid, payable or provided in exchange for services rendered, and is disclosed in the following categories.
Short-term employee benefits include amounts such as wages, salaries, annual leave or sick leave that are usually paid or payable on a regular basis, as well as non-monetary benefits such as allowances and free or subsidised goods or services.
Post-employment benefits include pensions and other retirement benefits paid or payable on a discrete basis when employment has ceased.
Other long-term benefits include long service leave, other long-service benefit or deferred compensation.
Termination benefits include termination of employment payments, such as severance packages.
Share-based payments are cash or other assets paid or payable as agreed between the health service and the employee, provided specific vesting conditions, if any, are met.
Several factors affected total remuneration payable to executives over the year. A number of employment contracts were completed during the year and negotiated and a number of executives received bonus payments during the year. These bonus payments depend on the terms of individual employment contracts. Some contracts provide for an annual bonus payment whereas other contracts only include the payment of bonuses on the successful completion of the full term of the contract. A number of these contract completion bonuses became payable during the year.
A number of executive officers retired, resigned or were retrenched in the past year. This has had a significant impact on total remuneration figures due to the inclusion of annual leave, long-service leave and retrenchment payments.
Remuneration of executive officers Total Remuneration 2017 $ Short-term employee benefits 207,707 Post-employment benefits 17,370 Other long-term benefits 4,679 Termination benefits 0 Share-based payments 0 Total Remuneration (b) 229,756 Total Number of executives (c) 2 Total annualised employee equivalent (AEE) (d) 1.6
49 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 8.5: EXECUTIVE OFFICER DISCLOSURES (Continued) Remuneration of executives
Notes: (a) No comparatives have been reported because remuneration in the prior year was determined in line with the basis and definition under FRD 21B. Remuneration previously excluded non-monetary benefits and comprised any money, consideration or benefit received or receivable, excluding reimbursement of out-of-pocket expenses, including any amount received or receivable from a related party transaction. Refer to the prior year's financial statements for executive remuneration for the 2015-16 reporting period. (b) Remuneration represents the expenses incurred by the entity in the current reporting period for the employee, in accordance with AASB 119 Employee benefits (c) The total number of executive officers includes persons who meet the definition of Key Management Personnel (KMP) of the entity under AASB 124 Related Party Disclosures and are also reported within the related parties note disclosure (Note 8.6). (d) Annualised employee equivalent is based on the time fraction worked over the reporting period. This is calculated as the total number of days the employee is engaged to work during the week by the total number of full-time working days per week (this is generally five full working days per week).
NOTE 8.6: RELATED PARTIES
The health service is a wholly owned and controlled entity of the State of Victoria. Related parties of the health service include: • all key management personnel and their close family members; • all cabinet ministers and their close family members; and • all hospitals and public sector entities that are controlled and consolidated into the whole of state consolidated financial statements.
All related party transactions have been entered into on an arm’s length basis.
Key management personnel (KMP) of the health service include the Portfolio Ministers, Cabinet Ministers and Chief Executive Officer (note 8.4) as determined by the health service. The compensation detailed below excludes the salaries and benefits the Portfolio Ministers receive. The Minister’s remuneration and allowances is set by the Parliamentary Salaries and Superannuation Act 1968 , and is reported within the Department of Parliamentary Services’ Financial Report.
2017 COMPENSATION $ Short term employee benefits 150,870 Post-employment benefits 12,868 Other long-term benefits 5,085 Termination benefits 0 Share based payments 0 Total 168,823
Transactions with key management personnel and other related parties Given the breadth and depth of State government activities, related parties transact with the Victorian public sector in a manner consistent with other members of the public e.g. stamp duty and other government fees and charges. Further employment of processes within the Victorian public sector occur on terms and conditions consistent with the Public Administration Act 2004 and Codes of Conduct and Standards issued by the Victorian Public Sector Commission.
Procurement processes occur on terms and conditions consistent with the Victorian Government Procurement Board requirements. Outside of normal citizen type transactions with the department, there were no related party transactions that involved key management personnel and their close family members. No provision has been required, nor any expense recognised, for impairment of receivables from related parties.
Significant transactions with government-related entities Robinvale District Health Service received funding from the Department of Health and Human Services of $6,944,000 (2016: $7,275,000).
During the year, Robinvale District Health Service had the following other government-related entity transactions: - Commonwealth Government funding received for health related programs totalling $4,525,000 (2016 $4,206,000).
NOTE 8.7: REMUNERATION OF AUDITORS 2017 2016 $'000 $'000 Victorian Auditor-General's Office 23 23 Audit of financial statement 23 23
50 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 8.8: AASBs ISSUED THAT ARE NOT YET EFFECTIVE Certain new Australian accounting standards and interpretations have been published that are not mandatory for 30 June 2017 reporting period. DTF assesses the impact of all these new standards and advises the Health Service of their applicability and early adoption where applicable.
As at 30 June 2017, the following standards and interpretations had been issued by the AASB but were not yet effective. They become effective for the first financial statements for reporting periods commencing after the stated operative dates as detailed in the table below. Robinvale District Health Service has not and does not intend to adopt these standards early.
Standard / Summary Applicable for Impact on Health Interpretation reporting periods Service's Annual beginning on Statements AASB 9 Financial Instruments The key changes include the simplified 1 January 2018 The assessment has identified that the requirements for the classification and amendments are likely to result in earlier measurement of financial assets, a new recognition of impairment losses and at hedging accounting model and a revised more regular intervals. impairment loss model to recognise impairment losses earlier, as opposed to the current While there will be no significant impact approach that recognises impairment only arising from AASB 9, there will be a when incurred. change to the way financial instruments are disclosed.
AASB 2010-7 Amendments to The requirements for classifying and 1 January 2018 The assessment has identified that the Australian Accounting measuring financial liabilities were added to financial impact of available for sale Standards arising from AASB AASB 9. The existing requirements for the (AFS) assets will now be reported 9 (December 2010) classification of financial liabilities and the ability through other comprehensive income to use the fair value option have been retained. (OCI) and no longer recycled to the However, where the fair value option is used profit and loss. for financial liabilities the change in fair value is accounted for as follows: Changes in own credit risk in respect of - The change in fair value attributable to liabilities designated at fair value through changes in credit risk is presented in other profit and loss will now be presented comprehensive income (OCI); and within other comprehensive income (OCI). - Other fair value changes are presented in profit and loss. If this approach creates or Hedge accounting will be more closely enlarges an accounting mismatch in the profit aligned with common risk management or loss, the effect of the changes in credit risk practices making it easier to have an are also presented in profit or loss. effective hedge.
For entities with significant lending activities, an overhaul of related systems and processes may be needed.
AASB 2014-1 Amendments to Amends various AASs to reflect the AASB’s 1 January 2018 This amending standard will defer the Australian Accounting decision to defer the mandatory application application period of AASB 9 to the Standards [Part E Financial date of AASB 9 to annual reporting periods 2018-19 reporting period in accordance Instruments] beginning on or after 1 January 2018 as a with the transition requirements. consequence of Chapter 6 Hedge Accounting, and to amend reduced disclosure requirements.
AASB 2014-7 Amendments to Amends various AASs to incorporate the 1 January 2018 The assessment has indicated that there Australian Accounting consequential amendments arising from the will be no significant impact for the public Standards arising from AASB 9 issuance of AASB 9. sector.
51 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 8.8: AASBs ISSUED THAT ARE NOT YET EFFECTIVE (Continued) Standard / Summary Applicable for Impact on Health Interpretation reporting periods Service's Annual beginning on Statements AASB 15 Revenue from The core principle of AASB 15 requires an 1 January 2018 The changes in revenue recognition Contracts with Customers entity to recognise revenue when the entity requirements in AASB 15 may result in satisfies a performance obligation by transferring changes to the timing and amount of a promised good or service to a customer. revenue recorded in the financial statements. The Standard will also require additional disclosures on service revenue and contract modifications. AASB 2014-5 Amendments Amends the measurement of trade receivables 1 Jan 2017, except The assessment has indicated that there to Australian Accounting and the recognition of dividends. amendments to AASB 9 will be no significant impact for the public Standards arising from Trade receivables, that do not have a significant (Dec 2009) and AASB 9 sector. AASB 15 financing component, are to be measured at (Dec 2010) apply from their transaction price, at initial recognition. 1 Jan 2018 Dividends are recognised in the profit and loss only when: - the entity’s right to receive payment of the dividend is established; - it is probable that the economic benefits associated with the dividend will flow to the entity; and the amount can be measured reliably.
AASB 2015-8 Amendments to This Standard defers the mandatory effective 1 January 2018 This amending standard will defer the Australian Accounting date of AASB 15 from 1 January 2017 to 1 application period of AASB 15 for Standards – Effective Date of January 2018. for-profit entities to the 2018-19 reporting AASB 15 period in accordance with the transition requirements.
AASB 2016-3 Amendments to This Standard amends AASB 15 to clarify the 1 January 2018 The assessment has indicated that there Australian Accounting Standards requirements on identifying performance will be no significant impact for the public – Clarifications to AASB 15 obligations, principal versus agent sector, other than the impact identified for considerations and the timing of recognising AASB 15 above. revenue from granting a licence. The amendments require: - A promise to transfer to a customer a good or service that is ‘distinct’ to be recognised as a separate performance obligation; - For items purchased online, the entity is a principal if it obtains control of the good or service prior to transferring to the customer; and - For licences identified as being distinct from other goods or services in a contract, entities need to determine whether the licence transfers to the customer over time (right to use) or at a point in time (right to access). AASB 2016-7 Amendments to This Standard defers the mandatory effective 1 January 2019 This amending standard will defer the Australian Accounting date of AASB 15 for not-for-profit entities from application period of AASB 15 for Standards – Deferral of AASB 1 January 2018 to 1 January 2019. not-for-profit entities to the 2019-20 15 for Not-for-Profit Entities reporting period.
52 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 8.8: AASBs ISSUED THAT ARE NOT YET EFFECTIVE (Continued) Standard / Summary Applicable for Impact on Health Interpretation reporting periods Service's Annual beginning on Statements AASB 2016-8 Amendments to This Standard amends AASB 9 and AASB 15 to 1 January 2019 The assessment has indicated that there Australian Accounting include requirements to assist not-for-profit will be no significant impact for the public Standards – Australian entities in applying the respective standards to sector, other than the impacts identified Implementation Guidance particular transactions and events. The for AASB 9 and AASB 15 above. for Not-for-Profit Entities amendments - require non-contractual receivables arising from statutory requirements (i.e. taxes, rates and fines) to be initially measured and recognised in accordance with AASB 9 as if those receivables are financial instruments; and - clarifies circumstances when a contract with a customer is within the scope of AASB 15.
AASB 16 Leases The key changes introduced by AASB 16 1 January 2019 The assessment has indicated that as include the recognition of most operating leases most operating leases will come on (which are current not recognised) on balance balance sheet, recognition of the right-of sheet. -use assets and lease liabilities will cause net debt to increase. Rather than expensing the lease payments, depreciation of right-of-use assets and interest on lease liabilities will be recognised in the income statement with marginal impact on the operating surplus.
No change for lessors. AASB 2016-4 Amendments to The standard amends AASB 136 Impairment of 1 January 2017 The assessment has indicated that there Australian Accounting Assets to remove references to using is minimal impact. Given the specialised Standards – Recoverable depreciated replacement cost (DRC) as a nature and restrictions of public sector Amount of Non-Cash- measure of value in use for not-for-profit entities. assets, the existing use is presumed to Generating Specialised Assets be the highest and best use (HBU), of Not-for-Profit Entities hence current replacement cost under AASB 13 Fair Value Measurement is the same as the depreciated replacement cost concept under AASB 136. AASB 1058 Income of Not-for- This standard replaces AASB 1004 Contributions 1 January 2019 The assessment has indicated that Profit Entities and establishes revenue recognition principles revenue from capital grants that are for transactions where the consideration to provided under an enforceable acquire an asset is significantly less than fair agreement that have sufficiently specific value to enable to not-for-profit entity to further obligations, will now be deferred and its objectives. recognised as performance obligations are satisfied. As a result, the timing recognition of revenue will change.
In addition to the new standards and amendments above, the AASB has issued a list of other amending standards that are not effective for the 2016-17 reporting period (as listed below). In general, these amending standards include editorial and references changes that are expected to have insignificant impacts on public sector reporting.
• AASB 2016-1 Amendments to Australian Accounting Standards – Recognition of Deferred Tax Assets for Unrealised Losses [AASB 112] • AASB 2016-2 Amendments to Australian Accounting Standards – Disclosure Initiative: Amendments to AASB 107 • AASB 2016-5 Amendments to Australian Accounting Standards – Classification and Measurements of Share-based Payment Transactions • AASB 2016-6 Amendments to Australian Accounting Standards – Applying AASB 9 Financial Instruments with AASB 4 Insurance Contracts • AASB 2017-1 Amendments to Australian Accounting Standards – Transfers of Investment Property, Annual Improvements 2014-16 Cycle and Other Amendments • AASB 2017-2 Amendments to Australian Accounting Standards – Further Annual Improvements 2014-16 Cycle
53 Robinvale District Health Service Notes to the Financial Statements 30 June 2017 NOTE 8.9: EVENTS OCCURRING AFTER THE BALANCE SHEET DATE Assets, liabilities, income or expenses arise from past transactions or other past events. Where the transactions result from an agreement between the Health Service and other parties, the transactions are only recognised when the agreement is irrevocable at or before the end of the reporting period.
Adjustments are made to amounts recognised in the financial statements for events which occur between the end of the reporting period and the date when the financial statements are authorised for issue, where those events provide information about conditions which existed at the reporting date. Note disclosure is made about events between the end of the reporting period and the date the financial statements are authorised for issue where the events relate to conditions which arose after the end of the reporting period that are considered to be of material interest.
There have been no material events which have occurred subsequent to the reporting date which require further disclosure.
NOTE 8.10: ALTERNATIVE PRESENTATION OF COMPREHENSIVE OPERATING STATEMENT 2017 2016 Note $'000 $'000
Grants Operating 2.1 11,434 11,427 Capital 2.1 34 0 Interest 2.1 205 219 Sales of goods and services 2.1 1,379 1,599 Other Income Assets received for nominal consideration 2.1 0 0 Other 2.1 1,076 1,178
Revenue from Transactions 14,128 14,423
Employee expenses 3.1 10,295 9,968 Depreciation 4.4 1,134 1,111 Other operating expenses 3.1 3,092 3,745
Expenses from Transactions 14,521 14,824
Net Result From Transactions (393) (401)
Other economic flows included in net result Net gain/ (loss) on sale of non-financial assets 7.2 16 12 Other gains/ (losses) from other economic flows included in net result 3.3 74 1
Total other economic flows included in net result 90 13
NET RESULT FOR THE YEAR (303) (388)
54 ROBINVALE DISTRICT HEALTH SERVICES REPORT OF OPERATIONS FINANCIAL DATA
2016/17 2015/16 2014/15 2013/14 2012/13 Total Revenue 14,128 14,423 16,725 14,479 14,670 Total Expenses 14,521 14,824 15,043 14,546 15,073 Other operating flows included in the Net result 90 13 - - - Net Result for the Year (303) (388) 1,682 (67) (403) * Operating Result 684 749 1,195 1,143 689
Total Assets 27,220 27,554 27,661 24,739 28,301 Total Liabilities 6,055 6,086 5,805 4,565 5,501 Net Assets 21,165 21,468 21,856 20,174 22,800
Total Equity 21,165 21,468 21,856 20,174 22,800 Attach Financial Statements 2016-2017.
Please email [email protected] in the event that there Care no Financial Statements attached to this report.
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