Wimmera Health Care Group | Annual Report 2019 - 2020 Our Profile About This Report

Annual Report 2019-2020

Wimmera Health Care Group | Annual Report 2019 - 2020 Our Profile About this Report

This Annual Report provides performance and financial information for the 2019-20 Wimmera Health Care Group is based in the Wimmera sub-region of the 1 Grampians, 310 km west of Melbourne and in close proximity to the Grampians Horsham financial year. National Park. Melbourne It is a legal document prepared in accordance with the Financial Management Act 1994 and With an operating budget of approximately $110 million, Wimmera Health Care the Department of Health and Human Services annual reporting guidelines for the Minister Group is a leading rural health service providing allied, acute, subacute, primary of Health, the Parliament of Victoria and the community. The contents were prepared to and residential aged care in the Grampians region of Victoria. Employing more meet compliance with statutory disclosure and other requirements. than 1000 team members, we are the subregional, acute referral hospital for The responsible Ministers during the reporting period were Jenny Mikakos, Minister for the Wimmera region and provide a wide range of specialist services. Health and Minister for Ambulance Services and Martin Foley MLA, Minister for Mental Our campuses in Horsham and Dimboola service an area of 61,000 square Ballarat Health. kilometres and a population of approximately 54,000.

This year we treated more than 11,500 acute inpatients. Dimboola The Wimmera Health Service was established in 1874 as the Horsham Hospital and was incorporated by the authority of the Hospitals and Charities Act (No. 5300) on 27th August 1877.

In 1950, the name was changed to Wimmera Base Hospital and, following a formal amalgamation with Dimboola District Hospital on 1st November 1995, became officially known as Wimmera Health Care Group. Horsham

Our Services and Programs Contents

• Aboriginal Liaison Officer • Ear, Nose and Throat • Midwifery • Respite for Carers Our Profile...... Inside Front • Acquired Brain Injury Support • Echocardiography • Neonatal Nursing • Safety Link Our Services and Programs...... Inside Front • Antenatal Classes • Emergency Department • Obstetrics and Gynaecology • Social Work • Anticoagulant Clinic • Endoscopy • Occupational Therapy • Speech Pathology About this Report...... 1 • Audiology • Fracture Clinic • Oncology • Spinal Clinic Chairperson and Chief Executive Officer’s Report...... 2 • Breast Care Nurse • Gait and Balance Clinic • Ophthalmology • Stomal Therapy • Breast Prosthetics • General Medicine • Oral Surgery • Stress Testing Clinic Strategic Plan...... 4 • Breast Screening • Orthopaedics • Stroke Support • General Surgery Statement of Priorities...... 5 • Teleradiology • Cancer Support • Geriatric Evaluation • Orthotics Laboratory • Cardiac Rehabilitation Management • Pacemaker Clinic • Transition Care Organisational Structure...... 15 • Case Management • Haemodialysis • Ultrasound • Paediatric Care Corporate Governance 2019-2020...... 16 • Cognitive Dementia and • Health Promotion • Pathology • Urology Memory Clinic Our Leadership Group...... • Hospice Care • Pharmacy • Video Fluoroscopy 18 • Colposcopy Clinic • Hospital Admissions Risk • Wound Care • Physiotherapy Our Team Members...... 20 • Community Rehabilitation Program • Planned Activity Group • Computerised Tomography • Hospital in the Home Occupational Health and Safety...... 21 • Podiatry • Continence • Hostel Accommodation How to contact us • Post-Acute Care Financial Overview...... 22 • Day Oncology • Infection Control Telephone: • Pre-Admission Clinic 03 5381 9111 • Day Surgery • Intensive Care Unit Compliance...... 25 • Pulmonary Rehabilitation • Dementia Support and Respite • Lactation Consultant Email: Financial Attestations...... • Radiology [email protected] 27 • Dental and Prosthetic Clinic • Living At Home Assessment Service • Rehabilitation Assessment • Dermatology Address: Other Information...... 28 • Residential In Reach Service • Diabetes Education • Low Vision Clinic Baillie Street, Horsham Vic • Residential Services Disclosure Index...... 29 • Dietetics • Magnetic Resonance Imaging 3400 • Respiratory Services (asthma/ • District Nursing • Medical Imaging Financial Statements...... COPD education and Website: 30 • Domiciliary Midwife • Medical Library management) www.whcg.org.au

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 Chairperson and Chief Executive Officer’s Report

forward to expanding on this planning and health system responses in the future. 2 Responsible Bodies Declaration 3 In accordance with the Financial Management Act 1994, I am pleased to present the Access to appropriately skilled team members continues to be a major focus of Report of Operations for Wimmera Health Care Group for the year ending 30 June 2020. the organisation. Casual appointments have continued in the medical and nursing divisions and extensive work continues on developing a workforce plan and capability plan to develop, recruit and retain the right people to be part of our team.

Our financial results continue to be challenging. The finance team have worked closely Marie Aitken with the Department of Health and Human Services and we thank them for their Chairperson ongoing support. Horsham Professor Alan Wolff experienced some challenging health issues and has stepped Date: 3/09/2020 down after 36 years as the Director of Medical Services. We thank Alan for his commitment and years of service. Alan will continue as a Visiting Medical Officer and focus on a number of improvement opportunities. On behalf of the Board of Management and the team at Wimmera Health Care Richard Goudie served on the Board of Management for nine years. His expertise, knowledge and commitment has been utilised across all of our committees. His insight Group we are delighted to present the 2019-20 Annual Report. and thoughtful questioning and reflections will be 2019-2020 could only be described as life changing, and hopefully system changing, for missed by us all. We wish him well with his next the health system and Wimmera Health Care Group. Board appointment as we know the organisation and community will benefit from his expertise. COVID-19 has allowed the Grampians region Wimmera Health Care Group started the year with a number of initiatives to be to work together on our health system and implemented across the four strategic goals: You Matter, We Matter, Every Voice We wish to acknowledge and thank all of our Matters and Things That Matter. community members who have taken the time services. Cluster planning responses became to provide feedback to us, both positive and a regular conversation across the region. The projects focused on achieving our vision of providing Wimmera wide, caring, when we needed to improve. Thanks to everyone quality health and wellbeing, and working with the team to ensure that every person for answering surveys, providing feedback on working at Wimmera Health Care Group knew how their role contributed to improving documents and supporting our health service by the health and wellbeing of our community. accessing the care and services we deliver.

The results of these initiatives are detailed in the Annual Report and we are pleased Special thanks to the Wimmera Health Care Foundation, Friends of the Foundation, the with our progress. We encourage you to review the outcomes that we achieved, Victoria Police Blue Ribbon Foundation, the Wimmera Base Hospital Ladies Auxiliary, despite COVID-19 arriving on our doorstep in March 2020. the Wimmera Hospice Care Auxiliary, the Dimboola Campus Appeals Auxiliary and the COVID-19 allowed the organisation to stop doing a Dimboola East Ladies Auxiliary for their hard work and fundraising efforts. Our health number of things and focus on one thing: getting service is enhanced by the financial support provided by these great organisations. ready to respond to a pandemic. As an organisation Thanks to the team members, Board members and our volunteers who continue to we are very proud of how we responded, the support us to provide high quality and safe care. We could not do it without you all. decisions we made, the amazing work of our team 2019-2020 could only be described as life and the leadership they displayed. On a number changing, and hopefully system changing, We don’t know what will continue to change in the health system in 2020-2021. We do of occasions, we were ahead of the game in our for the health system and Wimmera Health know that as an organisation we will be ready to investigate all opportunities, continue decision making and implementation. Care Group. to strengthen partnerships and focus on engaging with the community to improve the quality and safety of the services we deliver and improve their health and wellbeing. We would like to thank and acknowledge the team for their commitment and hard work. We welcomed new team members who stepped in to undertake a range of new tasks that we were required to do to ensure that we kept the patients, residents, community members and the team safe. We are unsure of what the future Marie Aitken looks like. We are confident that we will be able to respond and adapt, and continue to Chairperson focus on improving the health and wellbeing of our community.

COVID-19 has allowed the Grampians region to work together on our health system and services. Cluster planning responses became a regular conversation across the region. Ballarat Health Services supported us in planning how we would expand and service a doubling of Intensive Care Unit beds, how we would maintain oncology services if the team became unwell and how we would be able to provide safe and Catherine Morley high-quality services to the Wimmera community for all their health needs. We look Chief Executive Officer

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 Strategic Plan Statement of Priorities 2019 - 2024 Strategic Priorities

4 5 VIsIoN Better Health • A system geared to prevention as much as treatment • Reduce state-wide risks • Everyone understands their own health and risks • Build healthy neighbourhoods Wimmera wide, caring, quality • Illness is detected and managed early • Help people to stay healthy health and wellbeing. • Healthy neighbourhoods and communities encourage healthy lifestyles • Target health gaps Deliverable: Wimmera Health Care Group will work with the Community Engagement Committee to develop four approaches to support community members’ knowledge about issues that are important to them. These approaches may include information sessions and forums, links sTrATeGIC purpose to evidenced based websites and changes to how services are delivered. The outcome will be enhanced access to evidenced based information for community members. pLAN Outcome: To improve the health and The Community Engagement Committee identified a number of links regarding chronic diseases and evidence-based research that are accessible through the Wimmera Health Care Group webpage. Evidence shows that a number of visits have been made to this page on the 2019-2024 wellbeing of our community. website. COVID-19 required us to provide information to a broader range of community members and redirect them back to the Department of Health and Human Services COVID-19 pages. The team produced a number of videos that included information about how to prevent the spread of COVID-19, how to wash hands sTrATeGIC GoALs VALues correctly and when a community member may be required to be tested. The handwashing video on You Tube was viewed over 11,000 times. The Director Medical Services and a number of team members have all provided information on a broad number of health issues on the ABC radio twice weekly. This radio spot has been a very successful communication tool. Kindness You Matter The Committee met with the Aboriginal Health Liaison Officer, the Community Health Co-ordinator and the Disability Advocate Officer to Wimmera Health Care Group We engage with people learn how Wimmera Health Care Group could meet the needs of different groups of community members. provides high quality and safe care (patients, residents, families, in partnership with people (patients, carers and the Wimmera Deliverable: residents, families, carers and the Community) and each other Wimmera Health Care Group will work with the Grampians region and contribute to the establishment and running of mortality and Wimmera Community) to improve to understand. their health and wellbeing. morbidity reviews. A perioperative mortality and morbidity clinic will commence in September and be held 4 times in the year. An urgent care mortality and morbidity review will be held in early 2020 and an end of life mortality and morbidity review will be held before the end respect of June 2020. We respect and welcome We Matter differences; we demonstrate Outcome: Wimmera Health Care Group with humility that every Wimmera Health Care Group has contributed to the perioperative mortality and morbidity review. The Chief Executive Officer, Director develops a team that embraces all of person is equally important. our values, and cares for the safety, Medical Services, Director Clinical Improvement, Risk and Innovation and the Operational Director of Acute have all attended this review. health and wellbeing of each team Integrity Due to COVID-19, the urgent care and end of life mortality and morbidity reviews were delayed. Wimmera Health Care Group will be active member. Every team member is members of the meetings when they are introduced in 2020-2021. accountable and plays a valued part in delivering exceptional Better Access every Voice Matters care. • Care is always being there when people need it • Plan and invest Wimmera Health Care Group expands and nurtures strong Learning • Better access to care in the home and community • Unlock innovation relationships that support the health We foster partnerships and • People are connected to the full range of care and support they need • Provide easier access and wellbeing of the Wimmera collaboration that support • Equal access to care • Ensure fair access community. continuous learning to improve health and wellbeing. Deliverable: Wimmera Health Care Group, through its Community Engagement Committee, will work with people attending the Horsham campus to Courage Things That Matter ensure that they can find their way around the campus easily and access the multiple services that are widely dispersed on campus. Wimmera Health Care Group We actively seek and listen continues to improve its financial to information that supports Develop and implement a volunteer-led welcome and direction service. position, physical environment and us to develop and grow and technology, enabling our people and provide exceptional care and our team to flourish. services.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 Statement of Priorities Statement of Priorities Strategic Priorities Strategic Priorities

6 Better Access Better Care 7

Outcome: Outcome: This project was fully implemented but had to be delayed with the significant number of processes that needed to be introduced with our Unfortunately, the Your Thoughts Matter project was put on hold in March 2020 due to COVID-19. response to minimising the spread of COVID-19. The orientation sessions continued to run on a monthly basis and all new team members have attended SKIN DEEP (SKilled INtroduction, All volunteer activity was cancelled. Discover, Explore, Empathise, Provide further opportunity) training. Unfortunately, all non-essential training was cancelled including the mandatory training sessions where existing team members were going to complete the SKIN DEEP training. COVID-19 has also delayed the The new role of a Support Worker was introduced to ensure that all visitors to the health service have their details recorded, that they have roll out of the patient tools which were to be introduced in the oncology and diabetes clinics. no symptoms of an infectious disease, and to ensure that they sanitise their hands before they progress. Plans are underway to reintroduce the Your Thoughts Matter program in July 2020. Further team members will be trained to be facilitators. This project is unable to continue until the COVID-19 requirements are removed. SKIN DEEP training for Yandilla team members has been scheduled for 1 July 2020. On completion of this, the clinical handover tool will be The recruitment and training of volunteers and processes were well-established and the Volunteer Guides will be reinstated once the implemented, utilised and monitored. COVID-19 requirements are removed. COVID-19 has required Deakin University to develop web-based training which we will utilise in the future. One training package that will be Deliverable: developed will be for ensuring that telehealth sessions meet the needs of the patient and that the clinician can communicate successfully Work with the Department of Health and Human Services to finalise the master plan and implement the asset management framework. over telehealth. Despite the delay in the program, a total of 202 team and community members attended the SKIN DEEP training during the 2019-2020 Outcome: financial year and 41 team members attended the RESPECTS (Rapport and active listening, Explore with open questions, Silence and wait, The Master Plan was finalised in October 2019. The Victorian Health and Human Services Building Authority endorsed the plan following Pause after empathy, Emotions, attend to, Cues, verbal and non-verbal, Teach back and check for understanding, Summarise and provide approval by the Board of Management. The plan reflects the four key priorities identified when the process commenced. The residential, next steps) training. emergency, acute infrastructure and pharmacy areas all need to be addressed in a timely manner. The Victorian Healthcare Experience Survey (VHES) demonstrates that we have made some improvement in the two areas surveyed. The The Horsham campus is difficult to navigate with where services are currently placed and the quality of the buildings that we have. The data in these surveys is difficult to review and track as it is a randomised request to respond and the number of responses we receive vary Master Plan reflects this along with the fact that services will need to continue to be delivered while building works are being undertaken. significantly each quarter. If enough responses are not received to maintain confidentiality, the results are not published. The Board of Management will continue to work with the Department of Health and Human Services and the Building Authority to ensure In Adult Emergency where the question is asked, ‘did the staff treating and assessing you introduce themselves and their role?’, the March that capital funding is approved in a timely manner. quarterly result was 84% and the December quarterly result was 96%. These results were both above the median of 79%. Wimmera Health Care Group had to develop a plan to manage COVID-19 in March and a number of projects were undertaken to increase The second response that was above the current median of 65% was in response to the question, ‘while you were in the ED, did you receive the capacity of ICU and care for patients who may have been infected with COVID-19. This included closing the 20 bed sub-acute area and sufficient information about your condition and treatment’. The March quarterly result was 70% and the December quarterly result was converting it into a COVID-19 Assessment Clinic. 78%. With the COVID-19 pandemic, the infrastructure of acute, corporate and residential services has caused Wimmera Health Care Group All the other questions regarding communication did not demonstrate an improvement across acute and community appointments but to undertake a number of changes to meet the needs of the community and maintain the physical distancing requirements. Work reflected random variation. We look forward to continuing to track these surveys to see a sustained improvement across the organisation. undertaken has included using the foyer as part of the emergency waiting room, the Chief Executive Officer’s office as a tea room, moving In Residential Services, we did see that communication had improved with all respondents to the questions, ‘did we provide opportunities offices offsite, renting showers and storage facilities and having less residents sharing rooms in Wimmera Nursing Home. to have a say in things that may affect you / your relative / friend?’ and ‘did we listen and respond to you and / or your relative’s / The Asset Management Framework implementation was undertaken by the corporate team including Finance, Engineering and friend’s concerns or complaints?’, saying that we undertook these areas well or very well. We are also very pleased to see an increase of Information Technology. The framework is now fully implemented. representation at the resident and relative meetings and responses to the annual survey.

Better Care Deliverable: Develop an assessment and care planning procedure to support team members to partner with people in developing plans of care • • Targeting zero avoidable harm Put quality First resulting in personalised and holistic care that reflects their wishes and needs. • Healthcare that focusses on outcomes • Join up care Outcome: • Patients and carers are active partners in care • Partner with patients There is a plan in place to adapt the clinical pathway tool to add a cover sheet to ensure that we are developing personalised care plans • Care fits together around people’s needs • Strengthen the workforce when using the pathway in the acute setting. • Embed evidence The full implementation of this improvement has been delayed as team members have been unable to access the SKIN DEEP training due • Ensure equal care to COVID-19. Training has resumed with a significant number of sessions planned for July, August and September 2020. A working party has been established to lead this work and embed goal setting for patients in Oxley unit. Deliverable: Community Care includes the client or their representative in care planning from their admission. The care plan is developed from the In 2019, implement an evidence based approach to effectively communicate with the people we care for, resulting in improved health and initial assessment and is agreed to by the client or their representative prior to implementation. The care plans are reassessed either when wellbeing. This will be undertaken in partnership with Deakin University and Safe Care Victoria. a significant change occurs in the client’s care needs or on an annual basis. Residential Care has made significant changes to its care planning process with an upgrade of the software package. Survey results show that respondents were very happy with the service’s ability to meet individual needs, assisting residents to be connected with the community and to feel safe and secure. An audit of care plans across residential services showed that care plans had individual, person- centred strategies to deal with pain management and behaviours of unmet needs.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 Statement of Priorities Statement of Priorities Specific Priorities for 2019-20 Specific Priorities for 2019-20

In 2019-20 Wimmera Health Care Group will contribute to the achievement of the Government’s priorities by: 8 Addressing Bullying and Harassment 9

Supporting the Mental Health System Actively promote positive workplace behaviours, encourage reporting and action on all reports.

Improve service access to mental health treatment to address the physical and mental health needs of consumers. Implement the department’s Framework for promoting a positive workplace culture: preventing bullying, harassment and discrimination and workplace culture and bullying, harassment and discrimination training: guiding principles for Victorian health Deliverable: services. Implement a program to support team members to have timely and appropriate access to skilled mental health first aiders. Accredited Deliverable: mental health first aid training will be provided to the 16 Wimmera Health Care Group contact officers and all managers will attend a mental health first aid refresher session. The We Matter Board of Management Committee will work with the operational team to implement the Framework for promoting positive workplace culture and the principles by November 2019. Outcome: Outcome: Due to COVID-19, a number of changes have occurred to this priority. The Mental Health First Aid training which was to be held in March had to be cancelled. Unfortunately, many things have been put on hold to support the improvement of a positive workplace culture. These include the Occupational Safety Improvement Project, the review and development of our own mandatory training eLearning packages, the roll out of In response to COVID-19, the Wimmera Southern Mallee Health Alliance introduced a team wellbeing program. The focus of the program the team survey to every department every quarter, and our recruitment strategies. is to improve the psychological wellbeing of team members. 250 employees from across the health services will undertake the training during July to November 2020. Despite this delay, we worked with the Wimmera Southern Mallee Health Alliance to develop a team wellbeing response with a focus on psychological first aid. The project will support 250 team members from across the alliance to undertake the accredited training. The We Matter Committee has decided to introduce a Wellbeing Co-ordinator from July 2020. This role will mentor and support the Psychological First Aiders that we will introduce post November. Leadership development has continued with 50 team members from across the Wimmera Southern Mallee undertaking a leadership development program. All participants had to complete a 90-day improvement plan to embed the learnings from the program into action. The Employee Assistance Program has been tendered and the program will be expanded to now include the option for team members to utilise telehealth to access a psychologist. As part of COVID-19, we advertised two new roles to support the clinical team in the worst-case scenario; the Support Worker and the SAINTS roles. The response from the community to apply has been overwhelming with exceptionally strong candidates applying to work The new wellbeing program will be evaluated and, if possible, team members will access the mental health first aid training as well in the at Wimmera Health Care Group. next financial year. The People Matter Survey has been delayed to a later period in the year. Workcover claims for stress related injuries has decreased over the last 12 months. Annual leave liability has increased, partially in response to COVID-19, as team members cancelled leave. The WorkCover claims and number of days off have decreased significantly this financial year. We continue to investigate every bullying claim and undertake investigations transparently so that team members can be provided with the opportunity to respond following the Addressing Occupational Violence EBA and Fair Work requirements. If someone is found to be a bully, the process undertaken is fair and transparent. Wimmera Health Care Group will not tolerate having bullies working in the organisation. Foster an organisational wide occupational health and safety risk management approach, including identifying security risks and Work will continue across a number of areas in the next financial year. implementing controls, with a focus on prevention and improved reporting and consultation. Implement the department’s security training principles to address identified security risks. Supporting Vulnerable Patients

Deliverable: Partner with patients to develop strategies that build capability within the organisation to address the health needs of communities and consumers at risk of poor access to health care. Work with the Design Factory Melbourne to design and implement a program to improve occupational safety, in particular for nurses and other team members directly involved in patient care in the Oxley Unit. Deliverable: A development and implementation team will attend workshops and develop skills in design thinking and occupational violence The Board of Management will have the advocacy group Compassionate Friends attend a board meeting to provide suggestions as to how minimisation strategies from October 2019 to February 2020 with agreed strategies to be implemented in February and evaluated in May Wimmera Health Care Group could improve services offered to families dealing with grief, loss and mental health issues. 2020. An action plan for the implementation of the agreed strategies across the whole of the organisation will be finalised by June 2020, which will be linked to the DHHS security principles. Outcome:

Outcome: The Chief Executive Officer invited Compassionate Friends to come and present at the Board meeting. After discussions with the group, it was decided that a short session with the Board would not contribute to any sustainable changes in practice. The project began a holding pattern in March 2020 as COVID-19 became the priority. Plans were in place to hold consultation sessions with Compassionate Friends, Ballarat Health Services and Wimmera Health Care Group. In June, it was decided by the We Matter Committee that the project would recommence with the current participants and expand to Compassionate Friends members were going to be included in the overarching governance group and community consultations to include other team members. introduce the Hospital Post-suicidal Engagement (HOPE) rollout across the state. Unfortunately, COVID-19 has delayed the roll out of this The researcher will be available to run smaller sessions over the web to support team members to develop their projects, trial and program. implement them. This new model will commence in the next financial year. COVID-19 has caused a wide range of community members to have an increased need to address a range of issues relating to mental ill Prior to the COVID-19 required changes, the project managed to attract 29 participants. Participants are predominantly female (21). health. The Director Medical Services, Director Clinical Services, Emergency Director and Emergency Nurse Unit Manager continue to meet All participants are team members at WHCG, with responsibilities ranging from nursing, including nurse unit managers (10), other care regularly with Ballarat Health Services to support Wimmera community members to have timely access to mental health services. providing, such as orderlies, or allied health professionals (7) and supporting, such as administration, management, security and linen (11). Key areas we need to improve are leadership and communication, the ability to drive improvement projects and change management, and listening to and supporting people at the coalface to be empowered to make the necessary changes to improve their safety. Security hours were increased during this financial year and Management of Clinical Aggression (MOCA) training has been undertaken by 392 team members. We continue to work on our response to Code Grey incidents. Significant changes were made to our infrastructure to support the team to feel safe whilst preparing for COVID-19. This included a shower block, access to housing if they could not live with their family and were going to put them at risk, and different exit pathways to minimise the need to transfer COVID-19 suspected patients through the main thoroughfare of the health service.

10 Supporting Aboriginal Cultural Safety Outcome: 11 We heard from a Disability Advocate at the February meeting and there are a number of changes that Wimmera Health Care Group made Improve the health outcomes of Aboriginal and Torres Strait Islander people by establishing culturally safe practices across all to support people living with a disability to access our service. These included changes to the size of the information printed, encouraging parts of the organisation to recognise and respect Aboriginal culture and deliver services that meet the needs, expectations and the patient to present with a support person, asking team members to use the SKIN DEEP framework and displaying the values of kindness rights of Aboriginal patients, their families, and Aboriginal staff. and respect. Deliverable: In 2020, we are looking forward to expanding the breadth of community members we engage with to ensure that the services and care we Work with Goolum Goolum to implement a local training program to frontline team members who regularly support Aboriginal and Torres deliver are person-centred and respectful of the needs of all our community members. Strait Islander people to access the health system. The Community Engagement Committee undertook a physical accessibility review of the Dimboola Campus and changes were made, where possible. These included improving signage, access to public toilets and the gardens. Outcome: The Committee supports the review of brochures and the website in a variety of manners, including providing individual feedback on the We have been unable to develop a program with Goolum Goolum due to their pre-existing workload and, in the latter part of the year, information contained and the layout. Patients currently using the service are also encouraged to provide feedback on brochures to assist COVID-19. with improving them. We have expanded our Aboriginal Liaison Team and they are both Traditional Owners of the land. With their expertise, knowledge and The Community Engagement Strategy will be reviewed and improved during the first half of the next financial year. gender diversity we were able to develop our own program. This will continue to be delivered as part of mandatory training. A total of 790 team members had attended the training through either mandatory training or orientation sessions. Supporting Environmental Sustainability

Addressing Family Violence Contribute to improving the environmental sustainability of the health system by identifying and implementing projects and/or processes to reduce carbon emissions. Strengthen responses to family violence in line with the Multiagency Risk Assessment and Risk Management Framework (MARAM) and assist the government in understanding workforce capabilities by championing participation in the census of workforces that Deliverable: intersect with family violence. Develop an action plan to:

Deliverable: • expand the polymerizing vinyl chloride recycling in hospitals program to acute wards; Work collaboratively across the sub-region to ensure that tools, training, referral pathways, policies and procedures align to the • reduce clinical waste by introducing an environmentally friendly method to dispose of empty pharmaceutical glass bottles and vials; strengthening hospitals response to family violence and the multiagency risk assessment and risk management framework. This includes: and • continuing the implementation of systems and processes with stakeholders; • introduce a more environmentally friendly and cost-effective alternative to plastic medicine cups. • continuing to roll out training and education as appropriate; and The action plan will result in reduced polymerizing vinyl chloride, clinical and glass waste throughout our acute services.

• ensuring that the implementation plan is understood and promulgated to all stakeholders. Outcome:

Outcome: As of 30 June 2020, the working group has developed an action plan. The work they have undertaken has resulted in the recycling of 366kg of PVC, an average of 37kg per month. The working group continues to meet with an action plan developed to drive the necessary work to ensure that Wimmera Health Care Group is aligned to the Multiagency Risk Assessment and Risk Management Framework. Due to COVID-19, a number of projects have been delayed including the introduction of a new medicine cup. As soon as Wimmera Health Care Group is able to, the sample paper medicine cups that were received in May will be trialled in all units. If the trial is successful, they will Mandatory training was updated to include the Level 1 training and this will allow every team member to undertake the training over the be introduced permanently and this will contribute to a further deduction in the use of plastic. next 12 months. Managers were invited to attend refresher training of which one session was held. The training was provided online from the Royal Women’s Hospital. Procedures continue to be developed and released so that we will be ready for 2021. Work has continued to ensure that resources are available for the front-line workers as the expectation is that family violence will increase with the required isolation guidelines.

Implementing Disability Action Plans

Continue to build upon last year’s action by ensuring implementation and embedding of a disability action plan which seeks to reduce barriers, promote inclusion and change attitudes and practices to improve the quality of care and employment opportunities for people with disability.

Deliverable: Focus on implementation of three agreed actions from the Disability Action Plan focusing on an equitable and inclusive approach to care will be implemented including: • Hearing directly from a disability advocacy group; • Reviewing the variety and formats of brochures provided by our service; and • Undertaking an annual physical accessibility review.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 Statement of Priorities Statement of Priorities Part B: Performance Priorities Part B: Performance Priorities

12 High quality and safe care Strong governance, leadership and culture 13 Result is from survey conducted in 2018 and reported in quarter 1 Key Performance Indicator Target 2019-20 Result Composite score of eight safety culture questions Denominator excludes ‘Neither agree or disagree’ and ‘Don’t know’ responses Accreditation Compliance with the Aged Care Standards Full compliance Achieved Key Performance Indicator Target 2019-20 Result

Infection prevention and control Organisational culture People matter survey - percentage of staff with an overall positive response to safety and *Compliance with the Hand Hygiene Australia program 83% 87% 80% 92% culture questions Percentage of healthcare workers immunised for influenza 84% 93% People matter survey – percentage of staff with a positive response to the question, “I am 80% 97% encouraged by my colleagues to report any patient safety concerns I may have” Patient experience People matter survey – percentage of staff with a positive response to the question, “Patient 80% 96% Victorian Healthcare Experience Survey – percentage of positive patient experience – Quarter 1 95% 92% care errors are handled appropriately in my work area” Victorian Healthcare Experience Survey – percentage of positive patient experience – Quarter 2 95% 99% People matter survey – percentage of staff with a positive response to the question, “My 80% 95% Victorian Healthcare Experience Survey – percentage of positive patient experience – Quarter 3 95% 96% suggestions about patient safety would be acted upon if I expressed them to my manager” Victorian Healthcare Experience Survey – percentage of very positive responses to questions People matter survey – percentage of staff with a positive response to the question, “The 75% 77% 80% 92% on discharge care– Quarter 1 culture in my work area makes it easy to learn from the errors of others” Victorian Healthcare Experience Survey – percentage of very positive responses to questions 75% 84% People matter survey – percentage of staff with a positive response to the question, on discharge care– Quarter 2 80% 96% “Management is driving us to be a safety-centred organisation” Victorian Healthcare Experience Survey – percentage of very positive responses to questions 75% 88% on discharge care– Quarter 3 People matter survey – percentage of staff with a positive response to the question, “This 80% 88% Victorian Healthcare Experience Survey – patient’s perception of cleanliness – Quarter 1 70% 84% health service does a good job of training new and existing staff” People matter survey – percentage of staff with a positive response to the question, “Trainees Victorian Healthcare Experience Survey – patient’s perception of cleanliness – Quarter 2 70% 85% 80% 86% in my discipline are adequately supervised” Victorian Healthcare Experience Survey – patient’s perception of cleanliness – Quarter 3 70% 83% People matter survey – percentage of staff with a positive response to the question, “I would 80% 89% Healthcare associated infections (HAI’s) recommend a friend or relative to be treated as a patient here” Rate of patients with surgical site infection No outliers No outliers Rate of patients with ICU central-line-associated bloodstream infection (CLABSI) Nil Achieved Timely access to care

Adverse events Key Performance Indicator Target 2019-20 Result All RCA reports Emergency care Sentinel events – root cause analysis (RCA) reporting submitted within Not Achieved 30 business days Percentage of patients transferred from ambulance to emergency department within 40 90% 88% minutes Maternity and newborn Percentage of Triage Category 1 emergency patients seen immediately 100% 100% Rate of singleton term infants without birth anomalies with APGAR score Percentage of Triage Category 1 to 5 emergency patients seen within clinically recommended ≤ 1.4% 4% 80% 72% <7 to 5 minutes time Rate of severe foetal growth restriction (FGR) in singleton pregnancy undelivered by 40 weeks ≤ 28.6% * Not applicable Percentage of emergency patients with a length of stay in the emergency department of less 81% 70% Proportion of urgent maternity patients referred for obstetric care to a level 4, 5 or 6 maternity than four hours 100% 100% service who were booked for a specialist clinic appointment within 30 days of accepted referral Number of patients with a length of stay in the emergency department greater than 24 hours 0 24

Continuing care Specialist clinics Functional independence gain from an episode of rehabilitation admission to discharge Percentage of urgent patients referred by a GP or external specialist who attended a first ≥ 0.645 1.012 100% 95% relative to length of stay appointment within 30 days Percentage of routine patients referred by GP or external specialist who attended a first 90% 100% appointment within 365 days

*Hand hygiene – Quarter 4 data is not available due to COVID-19. Result is based on available data.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 Statement of Priorities Part B: Performance Priorities

14 Effective financial management

Key Performance Indicator Target 2019-20 Result

Finance

Operating result ($m) -1.65 -1.57

Average number of days to pay trade creditors 60 days 52 Average number of days to receive patient fee debtors 60 days 31 Public and Private WIES activity performance to target 100% 89% 0.7 or 3% improvement from Adjusted current asset ratio 0.71 health service base target Forecast number of days available cash (based on end of year 14 days 2.7 forecast) Actual number of days available cash, measured on the last day of 14 days 2.7 each month Variance between forecast and actual Net result from transactions Variance ≤ $250,000 $1,040,000 (NRFT) for the current financial year ending 30 June

Part C: Activity and funding

2019-20 2019-20 Activity Activity Funding type Achievement Funding type Achievement

Acute Admitted Aged Care Acute WIES* 6,688 Residential Aged Care 35,720 WIES DVA 171 HACC 8,501 WIES TAC 47 Primary Health Acute Non-Admitted Community Health / Primary Care Programs 7,857 Home Enteral Nutrition 82 *WIES is a Weighted Inlier Equivalent Separation Specialist Clinics 18,737

Subacute & Non-Acute Admitted Subacute WIES - Rehabilitation Public 72 Subacute WIES - Rehabilitation Private 28 Subacute WIES - GEM Public 103 Subacute WIES - GEM Private 26 Subacute WIES - Palliative Care Public 12 Subacute WIES - Palliative Care Private 3 Subacute WIES - DVA 24

Subacute Non Admitted Health Independence Program - Public 12,331

Wimmera Health Care Group | Annual Report 2019 - 2020 Organisational Structure

15 Board of Management

Admissions Executive Services Human Resources Volunteer Man ager Project Manager Manager Co-ordinator ORGANISATIONAL STRUCTURE Chief Executive Officer Current as at: July 2020 Execut ive Communication s Assistant to the Manager CEO

Director Clinical Director Finance & Director Medical Director Clinical Director Primary & Director Residential Improvement, Risk & Corporate Services Services Services Community Care Services Innovation

Director of Cancer Centre ANU M Dialysis Chief Dietitian Anaesthetics Manager Engineering Clin ic al Manager ACFI Co-ordinator Improvement H os pi ce Reports Officer Director of Co-ordinator Chief Emergency Medicine Occupational Therap is t ANUM Oncology Aged Care Quality Finance Manager Payroll Clinical Risk Clinical Risk Officer Director of Medicine Manager Officers Oncology Nurse Chief Practitioner Physiotherapist Medic ation Safety Officer Health Director of Obstetrics Contracted Allied Information & Gynaecology Education Health Provider Services Manager Manager Transf usion Chief Podiatrist Trainer

Director of Pharmacy NUM Emergency Information Department Improvement & Dimboola Campus Technology Inn ovat ion Advisor Manager Manager Chief Social Worker Director of Surgery NUM Operating Suite

Occupational Leisure & Lifestyle Infection Contr ol Health & Safety Hospital Medical Chief Speech Team Leader Manager Officers NUM Oxley Pathologist

Librarian Support Services & Communit y NUM Yandilla NUM Kurrajong Quality Manager Procurement Environmental Health Manager Lodge Manager Services Manager Medical Clinic Food Services Manager NUM Wyuna Man ager Communit y Options Manager NUM Wimmera Nursing Home Linen Services Medical Imaging Operat iona l Man ager Director Acute Aborig inal Liaison Officer Dental Clinic Manager Medical Workforce Residential In Manager Admission & Reach Program Discharge H IT H C o-ordinator Co-ordinator Co-ordinator District Nurse / Day Centr e Pathology After Hours Manager Co-ordinator Post Acute Care

Sub-Acute Non Diabetes Educator Staff Specialists Admitted Manager

Wimmera Health Care Group | Annual Report 2019 - 2020 Corporate Governance 2019-2020 Wimmera Health Care Group Board of Management

16 Chairperson Mrs La Vergne Lehmann 17 MBA, MProf.Ed&Trng, MFoodSt, GDip.journalism: Areas of Expertise: Mrs Marie Aitken PR,Dip. Project mgt, BTech Ecot(Hons) MAICD, CPA Asset Management BA, Grad Dip Voc Couns, Grad Dip CBT, MAPS, GAICD Areas of Expertise: Profession/Occupation: Profession/Occupation: Clinical Governance Executive Officer Communications and Stakeholder Engagement Psychologist and Supervisor Human Resource Management Date Appointed: Community Services Date Appointed: 1 July 2016 1 July 2014 Patient Experience and Consumer Engagement

Deputy Chairperson Ms Linda Kwok Mr Richard Goudie BArch PGDipUD MBA RAIA GAICD Areas of Expertise: Profession/Occupation: Dip Fin Planning, CFP Asset Management Areas of Expertise: Architect Profession/Occupation: Clinical Governance Communications and Stakeholder Engagement Senior Financial Planner Date Appointed: Corporate Governance 1 July 2015 Strategic Leadership/Executive Management Date Appointed: 1 July 2011 Financial Management and Accounting

Mrs Susan Findlay Tickner Ms Carole Alt BA. MA (Comms). GAICD. FARLF. Areas of Expertise: GAICD, FGIA, MPH, Grad Dip App Corp Gov, Grad Cert Areas of Expertise: Profession/Occupation: Bus, Bed Communications and Stakeholder Engagement Corporate Governance Communications and Stakeholder Engagement Profession/Occupation: Risk Management Manager Strategic Leadership Non-executive Director, Governance Consultant, Public Health Date Appointed: Corporate Governance Facilitator Financial Management 1 July 2018 Date Appointed: Customer Experience 1 July 2019 Design Thinking

Ms Lisa Keam Ms Megan Dennison BAppSci, Grad Dip IP Law, GAICD Areas of Expertise: BA(Hons), M.Psych(Clinical), PhD Areas of Expertise: Profession/Occupation: Corporate Governance Profession/Occupation: Clinical Governance Non-Executive Director Clinical Psychologist Audit & Risk Management Community Services Date Appointed: Date Appointed: 1 July 2018 Strategic Leadership 1 July 2019 Registered Clinician

Mrs Merryn Eagle Audit and Risk Committee Membership: Dip. Community Services, B. Biological Sciences Areas of Expertise: Reviews the external auditor’s draft management letters and final report and sets the (Hons), AICD Audit and Risk Management internal audit program. The committee meets quarterly to monitor performance against Profession/Occupation: audit and risk. The members are independent. Self Employed Farmer Corporate Governance Members: Ms Carole Alt (Chair), Mrs La Vergne Lehmann, Mrs Marie Aitken and Mr Date Appointed: Patient Experience and Consumer Engagement 1 July 2015 Geoff Walsh (Independent member and Chair from 1 July 2019 – 17 March 2020)

Dr Peter B Greenberg OAM MD PhD FRACP Areas of Expertise: Profession/Occupation: Clinical Governance Consultant Physician Communications and Stakeholder Engagement Date Appointed: 7 March 2017 Registered Clinician

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 Our Leadership Group

18 Chief Executive Officer Director Primary/Community Care 19 Ms Catherine Morley Mr Tony Tuohey RN, MBA, GradCertQualMgt, GradCertGN BNurs, DipMgt

Catherine joined Wimmera Health Care Group, as the Chief Executive Officer in September 2017. Catherine Tony is responsible for delivering a comprehensive range of primary, allied health and community care provides operational oversight of the health service and supports the Board of Management in their services that are delivered in community and center-based settings. All services are provided in partnership governance, policy, risk and strategic objectives. with our consumers and seek to maximise individual abilities in order to enhance independence, self- management and general wellbeing. Tony has worked in primary and community care setting for 11 years Catherine has commenced a journey of change at Wimmera Health Care Group and is embracing the and has been at Wimmera Health Care Group for 21 years. He is passionate about providing person-centred opportunities and learnings that it brings. Catherine is community focused with a genuine interest in the care and keeping people in their home for as long as possible and uses his extensive knowledge of aged health and welfare of rural communities. She has collaborated on research programs across community and community care to improve services at Wimmera Health Care Group. engagement, obesity prevention, and an innovative model of care for community members living with dementia, and was involved in the inaugural rural Communiversity. Director Residential Services The Late Ms Wendy Walters Deputy CEO/Director Finance, Corporate Services RN, GradDipAgedCareMgt, MHlthSc,

Mr Mark Knights Wendy was responsible for the delivery of person-centred residential services across our three sites, B Bus, Grad Dip Bus (Acc), CPA, GAICD Kurrajong Lodge, Wimmera Nursing Home and Dimboola Nursing Home. Wendy had extensive experience in residential services, working in the industry for 30 years. She commenced employment at Wimmera Mark is responsible for supporting leadership in the area of financial policy and strategic direction Health Care Group in early 2019. Wendy was passionate about employee engagement, development and providing the CEO and Board of Management with comprehensive information, analysis and timely alignment to values, accountability to deliver an exceptional person-centred consumer experience. advice on all corporate and financial governance matters affecting the organisation. Mark has worked in the health industry for 18 years and has developed a passion for improving health outcomes for the R.I.P. 26/02/1959 - 02/11/2019 communities of the Wimmera and Southern Mallee. His areas of expertise include corporate governance, risk management and financial management. Director Residential Services Ms Sarah Kleinitz Director Medical Services RN, BN, Grad Cert Aged Care Nursing Professor Alan Wolff Sarah is well into her second decade of nursing, working mostly in Aged Care and Emergency departments. Sarah has a deep passion for Aged Care and advocating for residents and families to ensure that dignity MB, BS, MD, MBA, Dip RACOG, FRACGP, FRACMA, FACHSM and respect is always upheld. Sarah joined WHCG in March 2019 with a vision to enable the older people Alan is responsible for the medical care provided to patients. The medical services division at Wimmera of the Wimmera community to have an Aged Care facility/service of which they could be proud and feel Health Care Group covers a broad range of specialties and general practice. The division also provides invested. Sarah continues this vision today, empowering the team she leads to have the same aspirations. teaching to medical students from Deakin University and the University of Melbourne. Alan has Sarah has a strong commitment to employee development and leadership, to ensure that the older people administrative, clinical, teaching and research responsibilities. His main research interest is in patient of the Wimmera have a specialised, skilled and qualified team caring for their every need. safety and quality of care and he has co-authored a book in this area.

Director Clinical Improvement, Risk and Innovation

Director Clinical Services Mrs Sally Taylor Ms Maree Woodhouse RN, RM, BN, HDN, MAppMgt (Health) Sally is responsible for developing and delivering the clinical improvement, risk minimisation and RN, RM, BN, GCAdvNurs, GradDipMid, DIP MGT, MHA, GAICD innovation plan for Wimmera Health Care Group across inpatient, residential and community services. Sally Maree is a Registered Nurse and Midwife who has extensive experience working in public health. Maree is has extensive experience in patient safety, quality improvement and risk management as well as clinical passionate about employee engagement, development and alignment to the organisational values. Maree experience as a nurse and midwife. is aware the best outcomes for consumers is dependent on the passion and dedication of team members Sally has lived in the Wimmera for most of her life and has been at the Wimmera Health Care Group for the and she enjoys a coaching model of developing teams. Maree is looking forward to working with the team last 22 years. She is passionate about providing high quality safe care in partnership with the people who to deliver an exceptional person-centred consumer experience. live in the Wimmera and Mallee.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 Our Team Members Occupational Health and Safety

Wimmera Health Care Group recognises that it is our moral and legal responsibility to provide a safe and healthy environment 20 Merit and Equity 21 for team members, contractors and visitors. This commitment extends to ensuring the organisation’s operations do not Wimmera Health Care Group is an equal opportunity employer. Appointments are based on merit, without regard to race, place the local community at risk of injury, illness or damage to property and/or the environment. gender, religious belief or any other factor not related to the pursuit of excellence in patient care. Through Wimmera Health Care Group’s “Safety Management Plan” the organisation’s commitment to ensure that all activities Human Resources Initiatives from 1/7/19 – 30/6/2020 carried out at all campuses are safe and in compliance with relevant legislative requirements. We promote a safe working As an organisation our focus in the past year has been to improve our workforce experience with the following: culture that is enhanced by personal responsibility and ownership and supported by training, supervision and management. • Initiatives re-designed team member organisational • Second intake of the updated Future Leaders training orientation resulting in improved engagement, including program which focuses on leadership through positive Occupational violence the development of internal indigenous cultural psychology and emotional intelligence engagement training program. • Occupational Safety Project was undertaken to identify a Occupational violence statistics 2019-20 • Development of a capability framework linked to WHCG number of initiatives to improve safety at work WorkCover accepted claims with an occupational violence cause per 100 FTE 0 values • Creation of a recruitment video and link to Fed Uni TAFE Number of accepted WorkCover claims with lost time injury with an occupational violence cause per 1,000,000 0 • Further digitisation of internal forms and communication portal hours worked processes • Workshops and training to improve the efficiency and Number of occupational violence incidents reported 214 • The recruitment of an internal, dedicated Volunteer effectiveness of meetings Number of occupational violence incidents reported per 100 FTE 29.88 Coordinator • Introduction of Daily Operating System (DOS) meetings Percentage of occupational violence incidents resulting in a staff injury, illness or condition 18.22 • Commencement of improved departmental workforce to improve organisation wide communication and planning throughout WHCG collaboration • Strengthening hospital response to family violence for • Roll out of new Position Description template Definitions all team members, and including specific training for • Introduction of Support Workers, facilitation of working For the purposes of the above statistics the following course of a planned or unplanned Code Grey, the incident managers from home and redeployment to assist with COVID-19 definitions apply. must be included. • Development of a We Matter Committee to focus on response workforce initiatives Occupational violence - any incident where an employee is Accepted WorkCover claims – Accepted WorkCover claims abused, threatened or assaulted in circumstances arising out that were lodged in 2019-20. Human Resources Initiatives proposed for 1/7/20 – 30/6/2021 of, or in the course of their employment. • Streamlining the recruitment process for improved stand • Approval to recruit a full time Wellbeing Coordinator. Lost time – is defined as greater than one day. Incident – an event or circumstance that could have out advertisement visibility, and improved application • Dedicated wellbeing page on the internal intranet This includes all reported resulted in, or did result in, harm to an employee. Incidents Injury, illness or condition – usability on mobile devices harm as a result of the incident, regardless of whether the • Designed manager and supervisor specific training that of all severity rating must be included. Code Grey reporting • Introduction of new employee assistance program with included, recruitment procedures, giving & receiving employee required time off work or submitted a claim. is not included, however, if an incident occurs during the improved accessibility, clinician and client matching, feedback, psychological wellbeing COVID-19 response reduced wait times and dedicated digital employee (including bullying), personal & professional development interface plans, and diversity. Executive designed workshops to Workers Compensation • Introduction, and rollout of Psychological First Aid training also include feedback framework, quality and safety- All employees and other persons deemed to be employees will as part of the overall wellbeing program and internal PEER continuous improvement framework, risk management be provided with Workers Compensation insurance under the support network and value, vision and purpose. Occupational Health & Safety Act 2004 and Workplace Injury 1.3 Rehabilitation and Compensation Act 2013. Wimmera Health 1.25 Industrial Relations Care Group recognises that the wellbeing of their staff is of the Number of There were no industrial relations disputes. utmost importance. Wimmera Health Care Group is committed 0.55 Compensation to the treatment and rehabilitation of any injured employee. Claims per 100 FTE Workforce Data Disclosures 2017/182018/19 2019/20

Labour category JUNE Current Month - FTE JUNE YTD FTE 2019 2020 2019 2020 Nursing 328.18 326.33 316.82 324.85 Administration and Clerical 108.00 125.79 111.42 115.25 Medical Support 17.07 14.43 14.80 16.72 45.11 $133,007.00 Hotel and Allied Services 165.85 194.61 165.28 182.74

Medical Officers 7.66 7.72 7.48 8.18 $71,629.72 22.62 $56,498.50 Hospital Medical Officers 25.54 30.18 24.09 31.03 19.35 Hazards Ancillary Staff (Allied Health) 57.80 61.45 56.13 55.89 Identified Average cost per Claim per 100 FTE 2017/182018/19 2019/20 Ancillary Staff (Allied Health) 56.78 57.80 56.24 56.13 2017/182018/19 2019/20

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 Financial Overview 2019-20 Financial Overview 2019-20

Wimmera Health Care Groups long term financial objectives are to continue to improve its financial performance, reinvest 22 Summary financial results 23 funds into the organisation, committing to strategic priorities and efficiently allocating limited resources to maximize patient, resident and client outcomes. 2020 2019 2018 2017 2016 $000 $000 $000 $000 $000 We use a number of Key Performance Indicators to monitor our financial viability including: 1. Operating measures - incorporating activity, financial and external benchmarks and Operating Result (1,568) (2,044) (2,329) (1,129) 590) 2. Liquidity measures - ensuring sufficient cash assets are available to meet liabilities as they fall due. Total Revenue 114,501 104,865) 96,456) 91,103) 85,253) Total Expenses 119,543 (108,471) (99,392) (92,884) (86,280) Net result from transactions (5,042) (3,606) (2,936) (1,781) (1,027) Operating performance Other Operating flows included in the Net Result (550) (627) (54) 286) N/A) The operating result (prior to capital, specific and COVID-19 Private patient income decreased on the previous year due Net result for the Year (inc. Capital & Specific Items) (5,592) (4,233) (2,990) (1,495) (1,027) supply arrangements) was a deficit of $1.57M which was in to reduced payments on certain services combined with line with budget. This result reflects the continued difficult people continuing to leave health funds due to increased Total Assets 101,499 104,717) 83,646) 84,609) 81,996) financial challenges that health agencies in the rural sector premiums whilst the deferral of elective and day procedure Total Liabilities 38,841 34,095) 29,594) 27,567) 23,458) are experiencing and reflects the significant demand on services due to COVID-19 also impacted. Net Assets 62,658 70,622) 54,052) 57,042) 58,538) resources to maintain appropriate levels of care. A state of Wimmera Health Care Group would like to acknowledge Total Equity 62,658 70,622) 54,052) 57,042) 58,538) Emergency was declared in Victoria on 16 March 2020 due to the investments made by local groups, foundations and the the global coronavirus pandemic, known as COVID-19 with a community for their continued support in helping purchase state of disaster subsequently declared on 2 August 2020. In much needed capital equipment. This year there have been response to COVID-19 Wimmera Health Care Group placed a number of ongoing additions to our fixed asset with over restrictions on non-essential visitors, implemented reduced Net Operating Result * (1,568) (2,044) (2,329) (1,129) 590) $2.9 million invested. Additions include; replacement of floor visitor hours, deferred elective surgery, performed COVID-19 coverings in the hospital main block, IT infrastructure, WiFi Capital & Specific Items Results testing and implemented work from home arrangements network, replacement of the main hospital generator, aged where appropriate, whilst additional pressures were Capital Purpose income 1,866 2,255) 3,260) 2,901) 1,035) care refurbishment, replacement of the central operating also placed on our team members, infrastructure and Specific income 1,251 661) 716) 1,183) 2,177) theatre sterilising unit as well as a number of items of equipment. medical and non-medical equipment. Assets received free of charge 2 - - - - Residential Aged Care Services fell short of budget Expenditure for capital purposes (353) (130) (307) (519) (525) The operating deficit has decreased the cash position of the expectations due to lower than expected occupancy levels organisation, currently sitting at 6 days cash available which Depreciation and amortisation (6,240) (4,348) (4,276) (4,217) (4,304) with the impacts of COVID-19, in turn resulting in lower Aged is below the Department of Health and Human Services Net result from transactions (5,042) (3,606) (2,936) (1,781) (1,027) Care Funding Income. We continue to undertake capital (DHHS) target of 14. investment on each of the Aged Care Facilities, Wimmera *The net operating result is the result which the health service is monitored against in its Statement of Priorities. Nursing Home, Kurrajong Lodge and Dimboola Nursing Wimmera Health Care Group is unaware of any events Home and this will drive improved financial results. subsequent to balance date that may have a significant effect on the operations of the entity in future years. The organisation has a heavy reliance on locum team members required to fill vacant positions in both the For detailed financial information, please refer to the Wimmera Health Care Group - Major equipment purchases over $10,000 medical and nursing areas which continues to have a Financial Statements. significant financial impact. While our biggest asset, our Item Price Item Price team members is also our biggest cost. We employee more Pan sanitizers x 3 31,444 Gastroscope 36,787 than 1100 team members to provide services 365 days a year. Due to COVID-19 and to keep patients, residents, team Air condition units 12,488 Hamilton t1 ventilator 38,024 members and clients safe a number of additional team Motorised concealment trolley 12,597 Washer extractor 38,083 members were recruited on short term contracts to provide Bariatric recliner chair 12,750 Blast chiller 96,105 increased security, cleaning, personal care and visitor Defribrillators x 5 65,807 Emergency generator 407,117 screening. Heating exchanger 13,230 Total 945,059 Foetal monitor & basestation 34,432 Glidescope 17,125 Bariatric beds x 2 54,940 Ultrasound machines x 2 65,000

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 Financial Overview 2019-20 Compliance

24 Information and Communication Technology (ICT) disclosure for inclusion in the Building Act 1993 Environmental Performance 25 Report of Operations All building works have been designed in accordance with Our commitment to environmental sustainability continues a. ICT expenditure - represents an entity’s costs in providing business-enabling ICT services and consists of the following DH Capital Development Guidelines and comply with the even with the interruption of COVID-19. Though our sights cost elements: Building Act 1993, Building Regulations 2006 and Building have been predominantly focused on supporting our clinical • Operating and capital expenditure (including depreciation); Code of Australia 2011. teams during the pandemic, we have continued to maintain • ICT services – internally and externally sourced; comprehensive recycling programs, including battery, printer • Cost in providing ICT services (including personnel & facilities) across the agency, whether funded through a central ICT Carers Recognition Act 2012 cartridges, confidential paper and comingled recycling, budget or through other budgets; and Wimmera Health Care Group has taken measures to ensure clinical waste and PVC recycling. • Cost in providing ICT services to other organisations. awareness and understanding of care relationship principles, Wimmera Health Care Group is a member of the Victorian b. Non-Business As Usual (Non-BAU) expenditure – is a subset of ICT expenditure that relates to extending or enhancing in line with Section 11 of the Carer’s Recognition Act 2012. Therapeutics Advisory Group (VicTAG), which is funding a current ICT capabilities and are usually run as projects. Pharmaceutical Waste Management Project. The Project c. Business As Usual (BAU) expenditure – includes all remaining ICT expenditure other than Non-BAU ICT expenditure and Freedom of Information Advisory Group (which includes WHCG’s Medication Safety typically relates to ongoing activities to operate and maintain the current ICT capability. Wimmera Health care Group has received 140 requests for Pharmacist) is developing a state-wide Framework for information under Freedom of Information Act (1982) during the handling and disposal of pharmaceutical waste. The Details of Information and Communication Technology (ICT) expenditure the 2019-20 financial year. Framework will help health services manage pharmaceutical The total ICT expenditure incurred during 2019-20 is $3,885,988 (excluding GST) with the details shown below. waste safely and according to legislative requirements. From the 140 requests: WHCG’s Operating Theatres have implemented a Outline of expenditures $000 • 127 cases access was granted in full pharmaceutical waste bin to allow the safe disposal of Business As Usual (BAU) ICT expenditure (Total) (excluding GST) 3511 • 6 cases where no documents or the records were liquid medicines. The bins reduce the risk of medicines inadvertently entering the environment, and they reduce the Non Business As Usual (non BAU) ICT expenditure destroyed 374 risk of medicine waste being stolen and misused. The VicTAG (Total = Operational expenditure and Capital Expenditure) (excluding GST) • 0 requests for access were denied Framework is due to be released by the end of 2020 and will Operational expenditure (excluding GST) 0 • 1 case was withdrawn provide further recommendations for WHCG to consider. Capital expenditure (excluding GST) 374 • 3 cases where the requests were not proceeded with We replaced our entire photocopy fleet with more • 0 cases where the requests were not yet finalised at the sustainable machines featuring inbuilt recycling which time of reporting reduces the use of dual cartridges and plastic waste, Consultancies • 3 requests where access was granted in part the locking of toner cartridges to prevent removal until Using discretion, Wimmera Health Care Group continues to the cartridge is empty, and environmentally sustainable promote a policy of giving team members, patients and the packaging. The new print fleet has improved operating costs Total Expenditure Future general public access to information. and supports our commitment to minimise our carbon approved 2019-20 expenditure Start End project footprint, partnering with an environmentally conscious Consultant Purpose of consultancy date date fee ($’000) ($’000) ($’000) Competitive Neutrality organisation. Individually > $10k All competitive neutrality requirements were met in Wimmera Health Care Group participated in the Department Clare Dewan & Associates Industrial Relations Jul-19 Jun-20 $70 $70 $ - accordance with the requirements of the Government of Health and Human Services ‘Waste in Healthcare’ policy statement, Competitive Neutrality Policy Victoria and Deakin University Team Member Training Jul-19 Jun-20 $77 $77 $ - workshop alongside larger metropolitan and private health subsequent reforms. services to collaborate and develop future environmental MosaicLab Strategic Planning Jul-19 Dec-19 $23 $23 $ - projects and initiatives. Wimmera Health Care Group is a Wren Learning Team Member Training Sep-19 Jun-20 $35 $35 $ - Safe Patient Care Act member of the Department of Health and Humans Services Jenny Locke Human Resources Jul-19 Jul-19 $17 $17 $ - Wimmera Health Care Group has no matters to report ‘Building environmental sustainability and climate change Graylin Healthcare and in relation to its obligations under Section 40 of the Safe capability in rural health services project working group’ Business Improvement Jul-20 Jul-20 $12 $12 $ - Business Improvement Patient Care Act 2015. further supporting our commitment to environmental Helen Cook Maternity Services Review Apr-20 Jun-20 $34 $34 $ - sustainability opportunities for rural and regional health services. Syris Consulting Clinical Costing Jul-19 Jun-21 $69 $36 $33 Application and operation of the Public Swinburne University Academic Research Jul-19 Jun-22 $55 $17 $38 Interest Disclosure Act 2012 See Environmental Performance Data on next page. Aged Care Financial Wimmera Health Care Group is committed to the aims and Batman Discretionary Trust Jul-19 Jun-21 $48 $24 $24 Instrument (ACFI) Support objectives of the Public Interest Disclosure Act (the Act). $440 $345 $95 Wimmera Health Care Group will not tolerate improper conduct by its employees, executives, officers or members In 2019-20 there were 4 consultancies where the total fees payable to the consultants were less than $10,000. nor detrimental action against those who come forward to disclose such conduct. The total expenditure incurred during 2019-20 in relation to these consultancies was $12,830 (GST exclusive).

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 Compliance Financial Attestations

26 Greenhouse gas emissions Data Integrity Integrity, Fraud and Corruption 27 I, Catherine Morley, certify that Wimmera Health Care I, Catherine Morley, certify that Wimmera Health Care Group Total greenhouse gas emissions (tonnes CO2e) 2017-18 2018-19 2019-20 Group has put in place appropriate internal controls and has put in place appropriate internal controls and processes processes to ensure that reported data accurately reflects to ensure that integrity, fraud and corruption risks have been Scope 1 174 176 187 actual performance. reviewed and addressed at Wimmera Health Care Group Scope 2 4,621 4,488 4,459 during the year. Total 4,795 4,665 4,646 Wimmera Health Care Group has critically reviewed these controls and processes during the year. Normalised greenhouse gas emissions 2017-18 2018-19 2019-20 Emissions per unit of floor space (kgCO2e/m2) 181.64 170.38 170.45 Emissions per unit of Separations (kgCO2e/Separations) 423.72 403.42 443.41 Catherine Morley Emissions per unit of bed-day (LOS+Aged Care OBD) (kgCO2e/OBD) 70.37 70.53 72.73 Catherine Morley Chief Executive Officer Horsham Stationary energy Chief Executive Officer Horsham Date: 3/09/2020 Total stationary energy purchased by energy type (GJ) 2017-18 2018-19 2019-20 Date: 3/09/2020 Electricity 15,402 15,101 15,739 Liquefied Petroleum Gas 1,473 1,441 1,587 Natural Gas 1,651 1,727 1,756 Total 18,526 18,269 19,082 Conflict of Interest Financial Management Compliance Attestation I, Carole Alt, on behalf of the Responsible Body, certify that Normalised stationary energy consumption 2017-18 2018-19 2019-20 I, Catherine Morley, certify that Wimmera Health Care Group has put in place appropriate internal controls the Wimmera Health Care Group has no Material Compliance Energy per unit of floor space (GJ/m2) 0.70 0.67 0.70 and processes to ensure that it has complied with the Deficiency with respect to the applicable Standing Directions Energy per unit of Separations (GJ/Separations) 1.64 1.58 1.82 requirements of hospital circular 07/2017 Compliance under the Financial Management Act 1994 and Instructions. Energy per unit of bed-day (LOS+Aged Care OBD) (GJ/OBD) 0.27 0.28 0.30 reporting in health portfolio entities (Revised) and has implemented a ‘Conflict of Interest’ policy consistent with Water the minimum accountabilities required by the Victorian Public Sector Commission. Total water consumption by type (kL) 2017-18 2018-19 2019-20 Declaration of private interest forms have been completed Class A Recycled Water 0 0 0 by all executive staff within Wimmera Health Care Group Carole Alt Potable Water 58,643 80,339 37,532 and members of the board, and all declared conflicts Chair Audit and Risk Committee Reclaimed Water 0 0 0 have been addressed and are being managed. Conflict Horsham Total 58,643 80,339 37,53 of interest is a standard agenda item for declaration and documenting at each executive board meeting. Date: 3/09/2020 Normalised water consumption (Potable + Class A) 2017-18 2018-19 2019-20 Water per unit of floor space (kL/m2) 2.22 2.93 1.38 Water per unit of Separations (kL/Separations) 5.18 6.95 3.58 Water per unit of bed-day (LOS+Aged Care OBD) (kL/OBD) 0.86 1.21 0.59 Catherine Morley Waste and recycling Chief Executive Officer Horsham Total water consumption by type (kL) 2017-18 2018-19 2019-20 Date: 3/09/2020 Clinical waste (kg) 16,520 17,745 19,090 Cytotoxic waste (kg) 860 937 819 Pharmaceutical waste (kg) 1,100 908 68 Anatomical waste (kg) 188 57 8 Recycling (lt) 468,000 468,000 468,000 Batteries (kg) 519 242 187 PVC recycling (kg) N/A 368 366 Confidential paper (lt) 24,240 29,520 Printer cartridges (kg) 208.44 152.60 134.26

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 Other Information Disclosure Index

Subject to the provisions of the Freedom Of Information Act, information retained by the Accountable Officer and available to The annual report of the Wimmera Health Care Group is prepared in accordance with all relevant Victorian legislation. This 28 29 the relevant Ministers, Members of Parliament and the public on request include: index has been prepared to facilitate identification of the Department’s compliance with statutory disclosure requirements.

• Declarations of pecuniary interests have been duly completed by all relevant officers; Legislation Requirement Page • Details of shares held by senior officers as nominee or held beneficially; • Details of publications produced by the entity about itself, and how these can be obtained; Charter and purpose • Details of changes in prices, fees, charges, rates and levies charged by the Health Service; FRD 22H Manner of establishment and the relevant Ministers Inside Front, 1 • Details of any major external reviews carried out on the Health Service; FRD 22H Purpose, functions, powers and duties Inside Front, 1 • Details of major research and development activities undertaken by the Health Service that are not otherwise covered FRD 22H Nature and range of services provided Inside Front either in the report of operations or in a document that contains the financial statements and report of operations; FRD 22H Activities, programs and achievements for the reporting period 2-14 • Details of overseas visits undertaken including a summary of the objectives and outcomes of each visit; FRD 22H Significant changes in key initiatives and expectations for the future 4 • Details of major promotional, public relations and marketing activities undertaken by the Health Service to develop community awareness of the Health Service and its services; Management and structure • Details of assessments and measures undertaken to improve the occupational health and safety of employees; FRD 22H Organisational structure 15 • General statement on industrial relations within the Health Service and details of time lost through industrial accidents FRD 22H Workforce data/ employment and conduct principles 20 and disputes, which is not otherwise detailed in the report of operations; FRD 22H Occupational Health and Safety 21 • A list of major committees sponsored by the Health Service, the purposes of each committee and the extent to which those purposes have been achieved; Financial and other information • Details of all consultancies and contractors including consultants/contractors engaged, services provided, and FRD 22H Summary of the financial results for the year 22-24 expenditure committed for each engagement. FRD 22H Significant changes in financial position during the year 22-24 FRD 22H Operational and budgetary objectives and performance against objectives 22-24 FRD 22H Subsequent events 99 FRD 22H Details of consultancies under $10,000 24 FRD 22H Details of consultancies over $10,000 24 FRD 22H Disclosure of ICT expenditure 24

Legislation FRD 22H Application and operation of Freedom of Information Act 1982 25 FRD 22H Compliance with building and maintenance provisions of Building Act 1993 25 FRD 22H Application and operation of Public Interest Disclosure Act 2012 25 FRD 22H Statement on National Competition Policy 25 FRD 22H Application and operation of Carers Recognition Act 2012 25 FRD 22H Summary of the entity’s environmental performance 25-26

Other relevant reporting directives SD 5.1.4 Financial Management Compliance Attestation 27 SD 5.2.3 Declaration in report of operations 2

Attestations Attestation on Data Integrity 27 Attestation on managing Conflicts of Interest 27 Attestation on Integrity, Fraud and Corruption 27

Other reporting requirements Reporting of outcomes from Statement of Priorities 2019-20 5-11 Occupational Violence reporting 21 Reporting obligations under the Safe Patient Care Act 2015 25

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 30 31

FINANCIAL REPORT

2019/20

Board Member’s, Accountable Officer’s and Chief Finance & Accounting Officer’s eclaration

Board Member’s, Accountable Officer’s and Chief Finance & Accounting Officer’s The attached financial statements for immera ealth Care rou hae been reared in eclaration ...... 231 accordance ith irection 2 of the tanding irections of the Assistant Treasurer under the

Financial Management Act 1994, alicable Financial Reorting irections, Australian Accounting Comrehensie Oerating tatement ...... 534 tandards including Interretations, and other mandator rofessional reorting reuirements

e further state that, in our oinion, the information set out in the comrehensie oerating Balance heet ...... 635 statement, balance sheet, statement of changes in euit, cash flo statement and

accomaning notes, resents fairl the financial transactions during the ear ended 0 une tatement of Changes in Euit ...... 736 2020 and the financial osition of immera ealth Care rou at 0 une 2020

At the time of signing, e are not aare of an circumstance hich ould render an articulars Cash Flo tatement ...... 837 included in the financial statements to be misleading or inaccurate

e authorise the attached financial statements for issue on 22 etember 2020 Notes to the Financial tatements ...... 938

Marie Aiten Catherine Morle Mar nights

Chairerson Chief Eecutie Officer Chief Finance and Accounting Officer

orsham orsham orsham

ate 22 etember 2020 ate 22 etember 2020 ate 22 etember 2020

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 32 33

Auditor’s As required by the Audit Act 1994, my responsibility is to express an opinion on the financial report responsibilities based on the audit. My objectives for the audit are to obtain reasonable assurance about whether the Independent Auditor’s Report for the audit of financial report as a whole is free from material misstatement, whether due to fraud or error, and to the financial issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, To the Board of Wimmera Health Care Group report but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards Opinion I have audited the financial report of Wimmera Health Care Group (the health service) which comprises will always detect a material misstatement when it exists. Misstatements can arise from fraud or error the: 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. • balance sheet as at 30 June 2020 As part of an audit in accordance with the Australian Auditing Standards, I exercise professional • comprehensive operating statement for the year then ended judgement and maintain professional scepticism throughout the audit. I also: • statement of changes in equity for the year then ended • cash flow statement for the year then ended • identify and assess the risks of material misstatement of the financial report, whether due to • notes to the financial statements, including significant accounting policies fraud or error, design and perform audit procedures responsive to those risks, and obtain audit • board member’s, accountable officer's and chief finance & accounting officer’s declaration. evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from In my opinion, the financial report presents fairly, in all material respects, the financial position of the error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the health service as at 30 June 2020 and their financial performance and cash flows for the year then override of internal control. ended in accordance with the financial reporting requirements of Part 7 of the Financial Management • obtain an understanding of internal control relevant to the audit in order to design audit Act 1994 and applicable Australian Accounting Standards. procedures that are appropriate in the circumstances, but not for the purpose of expressing an Basis for I have conducted my audit in accordance with the Audit Act 1994 which incorporates the Australian opinion on the effectiveness of the health service’s internal control Opinion Auditing Standards. I further describe my responsibilities under that Act and those standards in the • evaluate the appropriateness of accounting policies used and the reasonableness of accounting Auditor’s Responsibilities for the Audit of the Financial Report section of my report. estimates and related disclosures made by the Board • conclude on the appropriateness of the Board's use of the going concern basis of accounting My independence is established by the Constitution Act 1975. My staff and I are independent of the and, based on the audit evidence obtained, whether a material uncertainty exists related to health service in accordance with the ethical requirements of the Accounting Professional and Ethical events or conditions that may cast significant doubt on the health service’s ability to continue as Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to a going concern. If I conclude that a material uncertainty exists, I am required to draw attention my audit of the financial report in Victoria. My staff and I have also fulfilled our other ethical in my auditor’s report to the related disclosures in the financial report or, if such disclosures are responsibilities in accordance with the Code. inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my to the date of my auditor’s report. However, future events or conditions may cause the health opinion. service to cease to continue as a going concern. • evaluate the overall presentation, structure and content of the financial report, including the Board’s The Board of the health service is responsible for the preparation and fair presentation of the financial disclosures, and whether the financial report represents the underlying transactions and events responsibilities report in accordance with Australian Accounting Standards and the Financial Management Act 1994, in a manner that achieves fair presentation. for the financial and for such internal control as the Board determines is necessary to enable the preparation and fair report presentation of a financial report that is free from material misstatement, whether due to fraud or I communicate with the Board regarding, among other matters, the planned scope and timing of the error. audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. In preparing the financial report, the Board is responsible for assessing the health service’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless it is inappropriate to do so.

Other The Board of the health service is responsible for the Other Information, which comprises the Information information in the health service’s annual report for the year ended 30 June 2020, but does not include the financial report and my auditor’s report thereon.

My opinion on the financial report does not cover the Other Information and accordingly, I do not express any form of assurance conclusion on the Other Information. However, in connection with my MELBOURNE Travis Derricott audit of the financial report, my responsibility is to read the Other Information and in doing so, consider 25 September 2020 as delegate for the Auditor-General of Victoria whether it is materially inconsistent with the financial report or the knowledge I obtained during the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I

conclude there is a material misstatement of the Other Information, I am required to report that fact. I have nothing to report in this regard.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 34 35

Comrehensie Oerating tatement Balance heet

immera ealth Care rou immera ealth Care rou Comrehensie Oerating tatement Balance heet as at une For the Financial ear nded une

2020 2019 2020 2019 Note $'000 $'000 Note $'000 $'000 Current assets Income from transactions Cash and cash equivalents 6.2 14,470 15,789 Operating ac tivities 2.1 113,956 104,198 Receivables 5.1 1,830 2,106 Non-operating ac tivities 2.1 545 667 Total income from transactions 114,501 104,865 Inventories 4.4 630 356 Prepayments 1,914 1,688 Expenses from transactions Total current assets 18,844 19,939 Employee expenses 3.1 (75,725) (68,289) Non-salary labour costs 3.1 (9,436) (7,796) Non-current assets Supplies and consumables 3.1 (14,332) (14,817) Receivables 5.1 3,012 2,927 Deprec iation & Amortisation 4.3 (6,240) (4,348) Property, plant and equipment 4.1 79,433 81,579 Other operating expenses 3.1 (13,457) (13,091) Intangible assets 4.2 210 272 Expenditure for Capital Purposes 3.1 (353) (130) Total non-current assets 82,655 84,778 Total expenses from transactions (119,543) (108,471) Total assets 101,499 104,717 Net result from transactions - net operating balance (5,042) (3,606) Current liabilities Other economic flows included in net result Payables 5.2 9,513 7,574 Net gain/(loss) on sale of non-financ ial assets 3.2 (333) (15) Borrowings 6.1 506 - Bad and doubtful debts 3.2 (35) 58 Provisions 3.4 16,633 15,080 Other Gains/(Losses) from Other Economic Flows 3.2 1 - Other liabilities 5.3 8,044 8,437 Impairment of financ ial assets 3.2 - 25 Total current liabilities 34,696 31,091 Net gain/(loss) arising from revaluation of long servic e liability 3.2 (183) (695) (550) (627) Total other economic flows included in net result Non-current liabilities Net result for the year (5,592) (4,233) Borrowings 6.1 910 - Provisions 3.4 3,235 3,004 Items that will not be reclassified to Net Result Total non-current liabilities 4,145 3,004 Changes in Property, Plant and Equipment Revaluation Surplus 4.1f - 20,803 Total liabilities Total Other Comprehensive Income - 20,803 38,841 34,095 Net assets 62,658 70,622 Comprehensive result for the year (5,592) 16,570 Equity Property, plant and equipment revaluation surplus 4.1f 57,340 57,340 Restricted specific purpose surplus SCE 2,585 2,694 his statement should be read in conunction ith the accomaning notes Contributed c apital SCE 27,708 27,482 Ac c umulated defic its SCE (24,975) (16,894) Total equity 62,658 70,622

his statement should be read in conunction ith the accomaning notes

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 36 37

tatement of Changes in uit Cash Flo tatement

immera ealth Care rou immera ealth Care rou tatement of Changes in uit Cash Flo tatement For the Financial ear nded une For the Financial ear nded une

Property, plant Restricted Contributed Accumulated Total and equipment specific capital deficits 2020 2019 revaluation purpose surplus surplus Note $'000 $'000 Cash flows from operating activities $'000 $'000 $'000 $'000 $'000 Balance at 1 July 2018 36,537 5,537 27,482 (15,504) 54,052 Operating grants from government 99,398 88,087 Capital grants from government 1,168 2,264 Net result for the year - - - (4,233) (4,233) Patient and resident fees received 6,375 7,453 Other comprehensive income for the year 20,803 - - - 20,803 Private practice fees received 762 653 Transfer to restric ted purpose surplus - (2,843) - 2,843 - GST received from ATO 2,838 2,864 Interest received 193 324 Balance at 30 June 2019 57,340 2,694 27,482 (16,894) 70,622 Opening balance adjustment on adoption of AASB 15 - - - (2,599) (2,599) Other receipts 4,488 5,102 Restated Balance at 30 June 2019 57,340 2,694 27,482 (19,493) 68,023 Other c apital rec eipts 384 511 Net result for the year - - - (5,592) (5,592) Total receipts 115,606 107,258 Other comprehensive income for the year - - - - - Transfer to/(from) restric ted purpose surplus - (109) - 109 - Employee expenses paid (72,616) (65,557) Contributed Capital from Government - - 226 - 226 Non-salary labour costs (9,606) (8,047) Balance at 30 June 2020 57,340 2,585 27,708 (24,975) 62,658 Payments for supplies and consumables (17,744) (17,537) Payment for share of Rural Health Allianc e 224 (137) Other payments (14,347) (13,335) his statement should be read in conunction ith the accomaning notes Total payments (114,089) (104,613) Net cash flows from/(used in) operating 8.1 1,517 2,645 activities Cash flows from investing activities Purchase of non-financial assets (2,473) (6,330) Purchase of intangible assets (85) - Proc eeds from disposal of non-financ ial assets 20 9 Net cash flow from/(used in) investing (2,538) (6,321) activities

Cash flows from financing activities Repayment of finance leases (471) - Proc eeds from Borrowings 49 - Receipt of accommodation deposits 3,143 3,854 Repayment of accommodation deposits (4,170) (2,361) Recognition of Home Care Package Funds 815 - Cash advance from Government 110 - Rec eipt of c apital c ontribution 226 - Net cash flow from/(used in) financing (298) 1,493 activities Net increase/(decrease) in cash and cash (1,319) (2,183) equivalents held Cash and cash equivalents at beginning of year 15,789 17,972 Cash and cash equivalents at end of year 6.2 14,470 15,789

his statement should be read in conunction ith the accomaning notes

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 38 39

s s immera ealth Care rou (c) Basis of Accounting Preparation and Measurement otes to the Financial tatements s s ss s sss s s ss For the Financial ear nded une ss s s

s ss

s s ss Basis of rearation

hese financial statements are in Australian dollars and the historical cost conention is used ss ss unless a different measurement basis is secificall disclosed in the note associated ith the item measured on a different basis s ss s s s s he accrual basis of accounting has been alied in rearing these financial statements, hereb assets, liabilities, euit, income and eenses are recognised in the reorting eriod to s s ss s s s hich the relate, regardless of hen cash is receied or aid ss s s ss s s s s Note 1: Summary of significant accounting policies s ss s s s s hese annual financial statements reresent the audited general urose financial statements for ss s s immera ealth Care rou and its controlled entities for the ear ended une he ss ss s s s sss s reort roides users ith information about immera ealth Care rou’s steardshi of ss ss s s s s resources entrusted to it s ss s s s ss sss s (a) Statement of Compliance sss s ss ss hese financial statements are general urose financial statements hich hae been reared in sss ss ss ss accordance ith the Financial Management Act 1994 and alicable AABs, hich include sss s ss s s s interretations issued b the Australian Accounting tandards Board AAB he are resented s s ss ss in a manner consistent ith the reuirements of AAB Presentation of Financial Statements. s ss he financial statements also coml ith releant Financial eorting irections Fs issued ss ss s s s s b the eartment of reasur and Finance, and releant tanding irections authorised b the s s s sss Assistant reasurer s s s ss ss immera ealth Care rou is a notforrofit entit and therefore alies the additional A aragrahs alicable to notforrofit ealth erice under the AABs • s (b) Reporting Entity • ss s s s s s s s s s s he financial statements include all the controlled actiities of immera ealth Care rou ts rincial address is Baillie treet orsham, ictoria

A descrition of the nature of immera ealth Care rou’s oerations and its rincial actiities is included in the reort of oerations, hich does not form art of these financial statements

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 40 41

s s s s

s s s ss s ss s s s ss s ss s s s s s s s s s s Specific Restricted Purpose Surplus ss s s s s s s ss s ssss ssss s s s s ss ss ss ss s s s s s s

s s s s s s ss

(d) Goods and Services Tax (GST)

ss sss s ss ss s s s s s s s s s ss s s s s s s s s s s s s ss ss s s s s s s s s s s sss s s ss ss

(e) Jointly Controlled Operation

s s ss ss s s s s s s s s ss ss

• s sss s s sss

• s s s s

• s s s

• s ss s s ss s s s s ss s s

(f) Equity

Contributed Capital ss s s s s s s s ss ss ss sss s s ss s ss s s ss s s s ss s ss s

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 42 43

s s s s

Note 2: Funding delivery of our services ss

’s s ss s Total Total s s s s 2020 2019 s s ss $'000 $'000 Government grants (State) - Operating 82,208 70,075 Government grants (Commonwealth) - Operating 16,732 17,612 Government grants (State) - Capital 1,866 2,255 Structure Indirect contributions by the Department of Health and Human Services 130 448 Capital purpose income (excluding capital donations) - 17 ss Capital donations 382 511 Patient and resident fees 5,671 5,991 Private practice fees (refer note 3.3) 1,167 1,879 Commercial activities (refer note 3.3) i 1,850 1,985 Other income from operating activities (refer note 2.1c) 3,950 3,425 Total income from operating activities 113,956 104,198

Capital interest 58 85 Other interest 140 238 Other income from non-operating activities 347 344 Total income from non-operating activities 545 667

Total income from transactions 114,501 104,865

s s sss s s s s s – s s s s

Impact of COVID-19 on revenue and income As indicated at Note 1, the Wimmera Health Care Group’s response to the pandemic included the ss s s s s s ss s s s s s ss s s s Revenue Recognition s s

s s s s s s s Provisions, Contingent Liabilities and Contingent Assets Government Grants s s sss s s sss s s s s s ’s s ss ss ss s s s income because this most closely reflects the construction’s progress as costs are incurred as the s

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 44 45

Wimmera Health Care Group immera ealth are rou Notes to the inancial tatements ear ended une otes to the inancial tatements ear ended une

ncome from grants that are enforceable and ith sufficiently specific performance obligations Previous accounting policy for 30 June 2019 are accounted for under AA 1 as reenue from contracts ith customers, ith reenue rant income arises rom transactions in which a art rovides oods or assets (or etinuishes recognised as these performance obligations are met a liabilit) to immera ealth are rou without receivin aroimatel eual value in return ncome from grants ithout any sufficiently specific performance obligations, or that are not hile rants ma result in the rovision o some oods or services to the transerrin art, the enforceable, is recognised hen Wimmera Health Care Group has an unconditional right to do not rovide a claim to receive beneits directl o aroimatel eual value (and are termed receie the cash hich usually coincides ith receipt of cash n initial recognition of the asset, ‘nonreciprocal’ transfers). Receipt and sacrifice of approximately equal value may occur, but only the Wimmera Health Care Group recognises any related contributions by oners, increases in b coincidence liabilities, decreases in assets, and revenue (‘related amounts’) in accordance with other Australian Accounting tandards elated amounts may tae the form of ome rants are recirocal in nature (ie eual value is iven bac b the reciient o the rant to the rovider) immera ealth are rou reconises income when it has satisied its a contributions by oners, in accordance ith AA 1 erormance obliations under the terms o the rant b reenue or a contract liability arising from a contract ith a customer, in accordance ith AA 1 or nonrecirocal rants, immera ealth are rou reconises revenue when the rant is received c a lease liability in accordance ith AA 1 d a financial instrument, in accordance ith AA or rants can be received as eneral urose rants, which reers to rants which are not subect to conditions reardin their use lternativel, the ma be received as seciic urose rants, e a proision, in accordance ith AA 1 roisions, Contingent iabilities and Contingent which are aid or a articular urose andor have conditions attached reardin their use Assets As a result of the transitional impacts of adopting AA 1 and AA 1, a portion of the grant Patient and Resident Fees reenue has been deferred f the grant income is accounted for in accordance ith AA 1, the atient and esident ees are reconised as revenue on an accrual basis deferred grant reenue has been recognised in contract liabilities hereas grant reenue in relation to the construction of capital assets hich the health serice controls has been Private Practice Fees recognised in accordance ith AA 1 and recognised as deferred grant reenue efer to rivate ractice ees are reconised as revenue at the time invoices are raised and include Note a recouments rom rivate ractice or the use o osital acilities

f the grant reenue as accounted for under the preious accounting standard AA 1 in Commercial activities 1, the total grant reenue receied ould hae been recognised in full upon receial evenue rom commercial activities includes items such as aundr, ccommodation and tores Performance obligations these are reconised on an accrual basis he types of goernment grants recognised under AA1 Revenue from Contracts with

Customers includes

• Actiity ased unding A paid as W casemi

• egional Health nfrastructure unding,

• Higher alue eplacement unding,

• iolence reention,

• ignificant efurbishment and

• HH Capital Grant unding he performance obligations for A are the number and mi of patients admitted to hospital casemi in accordance ith leels of actiity agreed to ith the epartment of Health and Human erices HH in the annual tatement of riorities o eenue is recognised hen a patient is discharged and in accordance ith the W actiity for each separation he performance obligations hae been selected as they align ith funding conditions set out in the olicy and funding guidelines issued by the HH or other grants ith performance obligations the Wimmera Health Care Group eercises udgement oer hether the performance obligations hae been met, on a grant by grant basis

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 46 47

immera ealt are roup immera ealth Care roup otes to te inancial tatements ear ended une otes to the inancial Statements ear ended une

ote . b) air value of assets and services received free of care or Non-cash contributions from the Department of Health and Human Services for nominal consideration he Department of ealth and uman Serices makes some payments on ehalf of health serices as follows

2020 2019 • he Victorian anaged Insurance uthority nonmedical indemnity insurance payments are (If required please refer to the DTF Model. $'000 $'000 recognised as reenue following adice from the Department of ealth and uman Serices

• ong Serice eae S reenue is recognised upon finalisation of moements in S liaility Cash donations and gifts 382 511 in line with the long serice leae funding arrangements set out in the releant Department of Supplies rec evied under state supply arrangement 387 - ealth and uman Serices ospital Circular Plant and equipment at cost 2 - Total fair value of assets and services received free of charge or for • air alue of assets and serices receied free of charge or for nominal consideration nominal consideration 771 511 • esources receied free of charge or for nominal consideration are recognised at their fair alue when the transferee otains control oer them irrespectie of whether restrictions or ontributions of resources provided free of care or for nominal consideration are reconised at conditions are imposed oer the use of the contriutions unless receied from another ealth teir fair value en te recipient obtains control over te resources, irrespective of eter Serice or agency as a conseuence of a restructuring of administratie arrangements In the restrictions or conditions are imposed over te use of te contributions. latter case such transfer will e recognised at carrying amount Contriutions in the form of serices are only recognised when a fair alue can e relialy determined and the serice would e exception to tis ould be en te resource is received from anoter overnment department hae een purchased if not receied as a donation or aency) as a consequence of a restructurin of administrative arranements, in ic case suc a transfer ill be reconised at its carryin value in te transferrin department or aency as In order to meet the State of Victoria’s health network supply needs during the COVID pandemic a capital contribution transfer. arrangements were put in place to centralise the purchasing of essential personal protectie euipment and essential capital items such as entilators

he general principles of the State Supply rrangement were that ealth urchasing Victoria sourced secured and agreed terms for the purchase of the products funded y the department while onash ealth and the department took deliery and distriuted the products to health serices as resources proided free of charge Performance obligations and revenue recognition policies eenue is measured ased on the consideration specified in the contract with the customer immera ealth Care roup recognises reenue when it transfers control of a good or serice to the customer ie reenue is recognised when or as the performance oligations for the sale of goods and serices to the customer are satisfied

• Customers otain control of the supplies and consumales at a point in time when the goods are deliered to and hae een accepted at their premises

• Income from the sale of goods are recognised when the goods are deliered and hae een accepted y the customer at their premises

• eenue from the rendering of serices is recognised at a point in time when the performance oligation is satisfied when the serice is completed and oer time when the customer simultaneously receies and consumes the serices as it is proided or contracts that permit the customer to return an item reenue is recognised to the etent it is highly proale that a significant cumulatie reersal will not occur herefore the amount of reenue recognised is adusted for the epected returns which are estimated ased on the historical data In these circumstances a refund liaility and a right to recoer returned goods asset are recognised he right to recoer the returned goods asset is measured at the former carrying amount of the inentory less any epected costs to recoer goods he refund liaility is included in other payales ote and the right to recoer returned goods is included in inentory ote immera ealth Care roup reiews its estimate of epected returns at each reporting date and updates the amount of the asset and liaility accordingly s the sales are made with a short credit term there is no financing element present here has een no change in the recognition of reenue from the sale of goods as a result of the adoption of S Consideration receied in adance of recognising the associated reenue from the customer is recorded as a contract liaility efer to ote

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 48 49

immera ealth Care roup immera ealth Care roup otes to the inancial Statements ear ended une otes to the inancial Statements ear ended une

ote c Other income Note 3: The cost of delivering our services

his section proides an account of the epenses incurred y the hospital in deliering serices and 2020 2019 outputs In Section the funds that enale the proision of serices were disclosed and in this note $'000 $'000 the cost associated with proision of serices are recorded Sales of goods and servic es 720 738

Salary & wage rec overies 1,034 1,177 Non salary & wage rec overies 1,807 1,510 Structure Assets & services received free of charge 389 - penses from ransactions Total other income 3,950 3,425 Other conomic lows nalysis of epenses and reenue y internally managed and restricted specific purpose funds Other income is recognised as reenue when receied Other income includes recoeries for salaries and wages and eternal serices proided and donations and euests If donations are for a mployee enefits in the alance Sheet specific purpose they may e appropriated to a surplus such as the specific restricted purpose Superannuation surplus

Interest Income

Interest reenue is recognised on a time proportionate asis that takes into account the effectie yield of the financial asset which allocates interest oer the releant period

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 50 51

immera ealth Care roup Wimmera Health Care Group otes to the inancial Statements ear ended une Notes to the inancial tatements ear ended une

ote penses from transaction Supplies and consumables upplies and consumable costs are reconised as an epense in the reportin period in which they

are incurred he carryin amounts o any inventories held or distribution are epensed when Total Total distributed 2020 2019 $'000 $'000 Finance costs inance costs include Salaries and Wages 68,772 62,186 On-costs 5,946 5,407 • nterest on ban overdrats and shortterm and lonterm borrowins nterest epense is reconised in the period in which it is incurred Workc over Premium 1,007 696 Agency Expenses 2,592 1,102 • Amortisation o discounts or premiums relatin to borrowins

Fee for service medical officer expenses 6,844 6,694 • Amortisation o ancillary costs incurred in connection with the arranement o borrowins and Total Employee Expenses 85,161 76,085 • inance chares in respect o leases which are reconised in accordance with AA 1 eases Drug Supplies 4,966 5,369 Other operating expenses Medic al and Surgic al Supplies 3,016 3,152 Diagnostic and Radiology Supplies 2,478 2,422 ther operatin epenses enerally represent the daytoday runnin costs incurred in normal Other Supplies and Consumables 3,872 3,874 operations and include such thins as Total Supplies and Consumables 14,332 14,817 • uel, liht and power

Fuel, Light, Power and Water 1,798 1,812 • epairs and maintenance Repairs and Maintenance 923 810 • ther administrative epenses Maintenance Contracts 289 324 Medical Indemnity Insurance 1,299 1,256 • penditure or capital purposes represents ependiture related to the purchase o assets that are below the capitalisation threshold Expenses related to short term leases 18 39 Expenses related to leases of low value assets 184 180 he epartment o Health and Human ervices also maes certain payments on behal o Wimmera Health Care Group hese amounts have been brouht to account as rants in determinin the Patient Transport 2,372 2,256 operatin result or the year by recordin them as revenue and also recordin the related epense Audit Fees 97 109 Other Administration Expenses 6,477 6,305 Non-operating expenses Expenditure for Capital Purposes 353 130 ther nonoperatin epenses enerally represent ependiture outside the normal operations such Total Other Operating Expenses 13,810 13,221 as depreciation and amortisation, and assets and services provided ree o chare or or nominal Depreciation and amortisation (refer note 4.3) 6,240 4,348 consideration Total other non-operating expenses 6,240 4,348 Operating lease payments peratin lease payments up until une 1 includin continent rentals were reconised on a Total expenses from transactions 119,543 108,471 straiht line basis over the lease term, ecept where another systematic basis is more representative o the time pattern o the beneits derived rom the use o the leased asset Impact of COVID-19 on expenses rom 1 uly 1, the ollowin lease payments are reconised on a straihtline basis As indicated at Note 1, Wimmera Health Care Group’s daily activities were impacted by the • hortterm leases – leases with a term less than 1 months and pandemic his resulted in direct and indirect costs eing incurred such as additional team memer resources for cleaning temperature checking of team and community memers hire of • ow value leases – leases with the underlying asset’s fair value (when new, regardless of the euipment and minor maintenance works ae o the asset bein leased is no more than 1, Employee expenses ariable lease payments not included in the measurement o the lease liability ie variable lease payments that do not depend on an inde or a rate, initially measured usin the inde or rate as at mployee epenses include the commencement date hese payments are reconised in the period in which the event or • Salaries and wages including fringe enefits ta leae entitlements termination payments condition that triers those payments occur

• Oncosts

• gency epenses

• ee for serice medical officer epenses

• ork coer premium

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 52 53

iera ealth are rou immera ealth are roup otes to the inanial tateents ear ended une otes to the inancial tatements ear ended une

ote ther eonoi flows Impairment of non-financial assets oodwill 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 2020 2019 $'000 $'000 impaired. Net gain/(loss) on sale of non financ ial assets Other gains/ (losses) from other economic flows Impairment of property plant and equipment (including intangible assets) - 25 ‑ Net gain on disposal of property, plant and equipment (333) (15) ther gains losses include Total net gain/(loss) on non financial assets (333) 10 • he revaluation of the present value of the long service leave liability due to changes in the ‑ Net gain/(loss) on financ ial instruments at fair value bond rate movements inflation rate movements and the impact of changes in probability Bad debts written off unilaterally (35) 58 factors and Other Gains/(Losses) from Other Economic Flows 1 - Total net gain/(loss) on financial instruments at fair value (34) 58 • ransfer of amounts from the reserves to accumulated surplus or net result due to disposal or

Other gains/(losses) from other economic flows derecognition or reclassification. Net gain/(loss) arising from revaluation of long servic e liability (183) (695) Total other gains/(losses) from other economic flows (183) (695)

Total other economic flows included in net result (550) (627)

ther eonoi flows are hanges in the volue or value of an asset or liaility that do not result fro transations ther gains (losses fro other eonoi flows inlude the gains or losses fro

• he revaluation of the resent value of the long servie leave liaility due to hanges in the ond interest rates and

• elassified aounts relating to availaleforsale finanial instruents fro the reserves to net result due to a disosal or dereognition of the finanial instruent his does not inlude relassifiation etween euity aounts due to ahinery of government changes or ‘other transfers’ of assets. Net gain/ (loss) on non-financial assets et gain (loss on nonfinanial assets and liailities inludes realised and unrealised gains and losses as follows

• evaluation gains (losses of nonfinanial hysial assets (efer to ote roerty lant and euient

• et gain (loss on disosal of nonfinanial assets

• ny gain or loss on the disosal of nonfinanial assets is reognised at the date of disosal Net gain/ (loss) on financial instruments

• et gain (loss on finanial instruents at fair value inludes

• ealised and unrealised gains and losses fro revaluations of finanial instruents at fair value

• isosals of finanial assets and dereognition of finanial liailities Amortisation of non-produced intangible assets ntangile nonproduced assets with finite lives are amortised as an ‘other economic flow’ on a systematic basis over the asset’s useful life. Amortisation begins when the asset is available for use that is when it is in the loation and ondition neessary for it to e aale of oerating in the anner intended y anageent

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 54 55

immera ealth are roup immera ealth are roup otes to the inancial tatements ear ended une otes to the inancial tatements ear ended une

ote . Analysis of epense and revenue by internally managed and ote . mployee benefits in the balance sheet

restricted specific purpose funds 2020 2019 $'000 $'000 Expense Revenue Current provisions 2020 2019 2020 2019 Employee benefits i $'000 $'000 $'000 $'000 Accrued days off Commercial activities - Unconditional and expected to be settled wholly within 12 months ii 191 161 Private prac tic e and other patient ac tivities 2,205 4,517 1,167 1,879 Laundry 1,518 1,376 1,357 1,489 Annual leave Cafeteria 480 511 377 384 - Unconditional and expected to be settled wholly within 12 months ii 5,078 4,290 iii Accommodation 31 31 14 24 - Unconditional and expected to be settled wholly after 12 months 855 707 Stores 103 92 102 88 Long service leave Total 4,337 6,527 3,017 3,864 - Unconditional and expected to be settled wholly within 12 months ii 1,068 809 iii 7,621 7,461 - Unconditional and expected to be settled wholly after 12 months 14,813 13,428

Provisions related to employee benefit on-costs Unconditional and expected to be settled wholly within 12 months ii 761 631 Unconditional and expected to be settled wholly after 12 months iii 1,059 1,021 1,820 1,652

Total current provisions 16,633 15,080

Non-current provisions Employee benefits iii 2,876 2,670 Provisions related to employee benefit on-costs 359 334 Total non-current provisions 3,235 3,004

Total provisions 19,868 18,084

(a) Employee benefits and related on-costs

Current employee benefits and related on-costs Accrued days off 191 161 Annual leave entitlements 5,933 4,997 Unc onditional long servic e leave entitlements 8,689 8,270 On-costs 1,820 1,652

Non-current employee benefits and related on-costs Conditional long servic e leave entitlements iii 2,876 2,670 On-costs 359 334 Total employee benefits and related on-costs 19,868 18,084

i mployee benefits consist of amounts for accrued days off annual leave and long service leave accrued by employees not including oncosts.

ii he amounts disclosed are nominal amounts.

iii he amounts disclosed are discounted to present values.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 56 57

immera ealth are roup otes to the inancial tatements ear ended une

(b) Movement in On-Cost Provisions Termination Benefits

2020 $'000 Balance at start of year 1,986 On-Costs Related to Employee Benefits Additional provisions rec ognised 527 Unwinding of discount and effect of changes in the discount rate (183) Reduction due to transfer out (150) Balance at end of year 2,180

Employee Benefit Recognition rovision is made for benefits accruing to employees in respect of accrued days off annual leave and long service leave for services rendered to the reporting date as an epense during the period the services are delivered. Provisions rovisions are recognised when immera ealth are roup has a present obligation the future sacrifice of economic benefits is probable and the amount of the provision can be measured reliably. he amount recognised as a liability is the best estimate of the consideration reuired to settle the present obligation at reporting date taing into account the riss and uncertainties surrounding the obligation. Annual Leave and Accrued Days Off iabilities for annual leave and accrued days off are recognised in the provision for employee benefits as current liabilities because immera ealth are roup does not have an unconditional right to defer settlements of these liabilities. epending on the epectation of the timing of settlement liabilities for annual leave and accrued days off are measured at ominal value – if immera ealth are roup epects to wholly settle within months or resent value – if immera ealth are roup does not epect to wholly settle within months. Long Service Leave he liability for long service leave is recognised in the provision for employee benefits. nconditional is disclosed in the notes to the financial statements as a current liability even where the immera ealth are roup does not epect to settle the liability within months because it will not have the unconditional right to defer the settlement of the entitlement should an employee tae leave within months. An unconditional right arises after a ualifying period. he components of this current liability are measured at

• ominal value – if immera ealth are roup epects to wholly settle within months or

• resent value – if immera ealth are roup does not epect to wholly settle within months. onditional is disclosed as a noncurrent liability. Any gain or loss followed revaluation of the present value of noncurrent liability is recognised as a transaction ecept to the etent 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 flows.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 58 59

immera ealth are roup otes to the Financial Statements ear ended une

Note 4: Key assets to support service delivery

immera ealth are roup controls infrastructure and other inestments that are utilised in Paid contribution for the Contribution outstanding fulfillin its obecties and conductin its actiities They represent the ey resources that hae year at year end been entrusted to immera ealth are roup to be utilised for deliery of those outputs 2020 2019 2020 2019 $'000 $'000 $'000 $'000 Defined benefit plans: i First State Super 154 305 10 23 Structure Total defined benefit plans 154 305 10 23 roperty plant euipment

Defined contribution plans: ntanible assets First State Super 4,719 4,636 350 359 Depreciation and amortisation Hesta 1,502 1,307 127 102 Other 668 343 66 40 nentories Total defined contribution plans 6,889 6,286 543 501

Total superannuation 7,043 6,591 553 524

Defined Benefit Superannuation Plans ’s The Department of Treasury and Finance discloses the State’s defined benefits liabilities in its Defined Contribution Superannuation Plans

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 60 61

immera ealth are roup immera ealth are roup otes to the Financial Statements ear ended une otes to the Financial tatements ear ended une

ote roperty plant and euipment oncurrent phsical assets are measured at air value and are revalued in accordance with F Initial Recognition oninancial hsical ssets. his revaluation process normall occurs ever ive ears tems of property plant and euipment are measured initially at cost and subseuently realued at ased upon the assets overnment urpose lassiication ut ma occur more reuentl i air fair alue less accumulated depreciation and impairment loss here an asset is acuired for no or value assessments indicate material changes in values. ndependent valuers are used to conduct nominal cost the cost is its fair alue at the date of acuisition ssets transferred as part of a these scheduled revaluations and an interim revaluations are determined in accordance with the merermachinery of oernment chane are transferred at their carryin amounts reuirements o the Fs. evaluation increments or decrements arise rom dierences etween an The initial cost for nonfinancial physical assets under a lease efer to ote is measured at asset’s carrying value and fair value. amounts eual to the fair alue of the leased asset or if loer the present alue of the minimum Revaluation increments are recognised in ‘Other Comprehensive Income’ and are credited directly lease payments each determined at the inception of the lease to the asset revaluation surplus ecept that to the etent that an increment reverses a revaluation Theoretical opportunities that may be aailable in relation to the assets are not taen into decrement in respect o that same class o asset previousl recognised as an epense in net result account until it is irtually certain that any restrictions ill no loner apply Therefore unless the increment is recognised as income in the net result. otherise disclosed the current use of these nonfinancial physical assets ill be their hihest and Revaluation decrements are recognised in ‘Other Comprehensive Income’ to the extent that a credit best uses alance eists in the asset revaluation surplus in respect o the same class o propert plant and and and buildins are reconised initially at cost and subseuently measured at fair alue less euipment. accumulated depreciation and accumulated impairment loss evaluation increases and revaluation decreases relating to individual assets within an asset class Right-of-use asset acquired by lessees (Under AASB 16 – Leases from 1 July 2019) – Initial are oset against one another within that class ut are not oset in respect o assets in dierent measurement classes. immera ealth are roup reconises a rihtofuse asset and a lease liability at the lease evaluation surplus is not transerred to accumulated unds on derecognition o the relevant asset commencement date The rihtofuse asset is initially measured at cost hich comprises the initial ecept where an asset is transerred via contriuted capital. amount of the lease liability adusted for n accordance with F oninancial phsical assets immera ealth are roup’s non current phsical assets were assessed to determine whether revaluation o the noncurrent phsical • any lease payments made at or before the commencement date plus assets was reuired. • any initial direct costs incurred and • an estimate of costs to dismantle and remoe the underlyin asset or to restore the underlyin asset or the site on hich it is located less any lease incentie receied Fair value is the price that would e received to sell an asset or paid to transer a liailit in an orderl transaction etween maret participants at the measurement date. Subsequent measurement: roperty plant and euipment as ell as rihtofuse assets under leases and serice concession assets are subseuently measured at fair alue less For the purpose o air value disclosures immera ealth are roup has determined classes o accumulated depreciation and impairment. Fair value is determined with regard to the asset’s assets on the asis o the nature characteristics and riss o the asset and the level o the air value hihest and best use considerin leal or physical restrictions imposed on the asset public hierarch as eplained aove. announcements or commitments made in relation to the intended use of the asset and is n addition immera ealth are roup determines whether transers have occurred etween summarised on the folloin pae by asset cateory levels in the hierarch reassessing categorisation ased on the lowest level input that is Right-of-use asset – Subsequent measurement signiicant to the air value measurement as a whole at the end o each reporting period. immera ealth are roup depreciates the rihtofuse assets on a straiht line basis from the he aluereneral ictoria is immera ealth are roup’s independent valuation agenc. lease commencement date to the earlier of the end of the useful life of the rihtofuse asset or the he estimates and underling assumptions are reviewed on an ongoing asis. end of the lease term The estimated useful life of the rihtofuse assets are determined on the same basis as property plant and euipment other than here the lease term is loer than the otherise assined useful life The rihtofuse assets are also subect to realuation as reuired by n determining air values a numer o inputs are used. o increase consistenc and comparailit FD hoeer as at une rihtofuse assets hae not been realued in the inancial statements these inputs are categorised into three levels also nown as the air value hierarch. he levels are as ollows n addition the rihtofuse asset is periodically reduced by impairment losses if any and adusted for certain remeasurements of the lease liability • evel – uoted unadusted maret prices in active marets or identical assets or liailities

• evel – valuation techniues or which the lowest level input that is signiicant to the air value measurement is directl or indirectl oservale and

• evel – valuation techniues or which the lowest level input that is signiicant to the air value measurement is unoservale.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 62 63

immera ealth Care roup immera ealth Care roup otes to the inancial tatements ear ended une otes to the inancial Statements ear ended une

or immera ealth Care roup the depreciated replacement cost method is used for the majority of specialised uildings adjusting for the associated depreciation s depreciation adjustments are evel fair value inputs are unoservale valuation inputs for an asset or liaility. hese inputs considered as significant and unoservale inputs in nature specialised uildings are classified as reuire significant udgement and assumptions in deriving fair value for oth financial and non Level for fair value measurements financial assets. n independent valuation of immera ealth Care roup’s specialised land and specialised noservale inputs are used to measure fair value to the extent that relevant oservale inputs uildings was performed y the aluereneral ictoria The valuation was performed using the are not availale therey alloing for situations in hich there is little if any maret activity for the maret approach adjusted for CSO The effective date of the valuation is une asset or liaility at the measurement date. oever the fair value measurement oective remains the same i.e. an exit price at the measurement date from the perspective of a maret participant that holds the asset or oes the liaility. herefore unoservale inputs shall reflect the The immera ealth Care roup acuires new vehicles and at times disposes of them efore assumptions that maret participants ould use hen pricing the asset or liaility including completion of their economic life The process of acuisition use and disposal in the maret is assumptions aout ris. managed y the ealth Service who set relevant depreciation rates during use to reflect the consumption of the vehicles s a result the fair value of vehicles does not differ materially from the carrying amount depreciated cost udgements aout highest and est use must tae 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 applicale legislativecontractual arrangements. lant and euipment including medical euipment computers and communication euipment and In accordance ith Fair Value Measurement paragraph immera ealth Care roup furniture and fittings are held at carrying amount depreciated cost hen plant and euipment is has assumed the current use of a nonfinancial physical asset is its unless maret or other specialised in use such that it is rarely sold other than as part of a going concern the depreciated factors suggest that a different use y maret participants ould maximise the value of the asset. replacement cost is used to estimate the fair value nless there is maret evidence that current replacement costs are significantly different from the original acuisition cost it is considered unliely that depreciated replacement cost will e materially different from the eisting carrying onspecialised land nonspecialised uildings are valued using the maret approach. nder this amount valuation method the assets are compared to recent comparale sales or sales of comparale There were no changes in valuation techniues throughout the period to une assets hich are considered to have nominal or no added improvement value. or all assets measured at fair value the current use is considered the highest and est use or nonspecialised land and nonspecialised uildings an independent valuation as performed y the aluereneral ictoria to determine the fair value using the maret approach. aluation of the assets as determined y analysing comparale sales and alloing for share sie topography location and other relevant factors specific to the asset eing valued. n appropriate rate per suare metre has een applied to the suect asset. he effective date of the valuation is une . pecialised land includes Crown Land which is measured at fair value with regard to the property’s highest and est use after due consideration is made for any legal or physical restrictions imposed on the asset pulic announcements or commitments made in relation to the intended use of the asset. heoretical opportunities that may e availale in relation to the assets are not taen into account until it is virtually certain that any restrictions ill no longer apply. herefore unless otherise disclosed the current use of these nonfinancial physical assets ill e their highest and est use. uring the reporting period immera ealth Care roup held Cron and. he nature of this asset means that there are certain limitations and restrictions imposed on its use andor disposal that may impact their fair value. he maret approach is also used for specialised land and specialised uildings although it is adusted for the community service oligation CO to reflect the specialised nature of the assets eing valued. pecialised assets contain significant unoservale adustments therefore these assets are classified as evel under the maret ased direct comparison approach. The CSO adjustment is a reflection of the valuer’s assessment of the impact of restrictions associated ith an asset to the extent that is also eually applicale to maret participants. his approach is in light of the highest and est use consideration reuired for fair value measurement and taes into account the use of the asset that is physically possile legally permissile and financially feasile. s adustments of CO are considered as significant unoservale inputs specialised land ould e classified as evel assets.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 64 65

s s

– ss –

2020 2019

$'000 $'000 Land Buildings Right of Use - Plant and Right of Use - Linen Total Land Buildings Equipment Equipment in Use - Land at fair value 6,682 6,682 $'000 $'000 $'000 $'000 $'000 $'000 $'000 Total Land 6,682 6,682 Balance at 1 July 2018 5,497 48,776 - 3,862 - 326 58,461 Additions - 4,655 - 1,665 - 167 6,487 Buildings Disposals - - - (25) - - (25) - Buildings under construction at cost 1,606 1,335 Impairment losses recognised/(reversed) in net result - - - 38 - - 38 Revaluation increments/(decrements) 1,185 19,618 - - - - 20,803 Buildings at cost Net transfers between classes - (138) - 138 - - - - Buildings at c ost 1,153 - Depreciation (refer Note 4.3) - (3,194) - (824) - (167) (4,185) Less accumulated depreciation (9) - Balance at 30 June 2019 6,682 69,717 - 4,854 - 326 81,579 Total buildings at cost 1,144 - Recognition of right-of-use assets on initial application - - 368 - 874 - 1,242 of AASB 16 Buildings at fair value Restated Balance at 1 July 2019 6,682 69,717 368 4,854 874 326 82,821 - Buildings at fair value 68,383 68,382 Additions - 1,425 - 1,195 452 - 3,072 Less accumulated depreciation (4,622) - Disposals - - - (28) (13) (326) (367) Total buildings at fair value 63,761 68,382 Impairment losses recognised/(reversed) in net result ------Revaluation increments/(decrements) ------i Buildings - right of use Net transfers between classes ------Buildings - right of use 368 - Depreciation (refer Note 4.3) - (4,631) (79) (1,039) (344) - (6,093) Less accumulated depreciation (79) - Balance at 30 June 2020 6,682 66,511 289 4,982 969 - 79,433 Total buildings - right of use 289 -

Total buildings 66,800 69,717

Plant and equipment - Plant and equipment under construction at cost 39 142 - Plant and equipment at fair value 3,132 2,698 ’ Less accumulated depreciation (1,699) (1,604) Total plant and equipment 1,472 1,236 Medical equipment - Medic al equipment at fair value 3,974 3,820 Less accumulated depreciation (2,728) (2,648) le willing parties in an arm’s length transaction. The Total medical equipment 1,246 1,172 Computers and communications ’s - Computers and communications at fair value 186 183 Less accumulated depreciation (131) (93) Total computers and communications 55 90 Furniture and fittings - Furniture and fittings at fair value 563 653 Less accumulated depreciation (261) (290) Total furniture and fittings 302 363

Motor vehicles - Motor vehic les at fair value 221 221 Less accumulated depreciation (216) (199) Total motor vehicles 5 22

Other equipment - Other equipment at fair value 4,582 4,538 Less accumulated depreciation (2,681) (2,567) Total other equipment 1,902 1,971 Total plant and equipment 4,982 4,854 Linen in use - Linen in use at fair value - 817 Less accumulated depreciation - (491) Total linen in use - 326

Leased assets - right of use Right of use - plant, equipment, furniture and fittings and vehicles 1,298 - Less accumulated depreciation (329) - Total right of use - leased assets 969 -

Total property, plant and equipment 79,433 81,579

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 66 67

immera ealth are rop otes to the inancial tatements ear ene ne

ote . c ropert plant an eipment – air ale measrement – hierarch or assets

Fair Value Measurement at End of Land Buildings Plant and Linen in Reporting Period Using: Carrying equipment use Amount Level 1 i Level 2 i Level 3 i $'000 $'000 $'000 $'000 Balance at 30 June 2020 $'000 $'000 $'000 $'000 Land at fair value Balance at 1 July 2019 4,771 68,824 4,854 326 - Non-spec ialised land 1,911 - 1,911 - - Spec ialised land 4,771 - - 4,771 Additions - 1,425 1,195 - Total land at fair value 6,682 - 1,911 4,771 Disposals - - (28) (326) Impairment losses recognised/(reversed) in net Buildings at fair value result - - - - - Non-spec ialised buildings 893 - 893 - Revaluation increments/(decrements) - - - - - Spec ialised buildings 64,012 - - 64,012 Net transfers between classes - - - - - Buildings under construction 1,606 - - 1,606 Gains/(losses) recognised in net result - - - - Total buildings at fair value 66,511 - 893 65,618 - Deprec iation and amortisation - (4,631) (1,039) -

Plant and equipment at fair value Balance at 30 June 2020 4,771 65,618 4,982 - - Plant and equipment under construction at cost 39 - - 39 - Plant and equipment at fair value 1,433 - - 1,433 - Medic al equipment at fair value 1,246 - - 1,246 Land Buildings Plant and Linen in - Computers and communications at fair value 55 - - 55 equipment use - Furniture and fittings at fair value 302 - - 302 $'000 $'000 $'000 $'000 - Motor vehic les at fair value ii 5 - - 5 - Other equipment at fair value 1,902 - - 1,902 Balance at 1 July 2018 3,905 48,056 3,862 326 Total plant and equipment at fair value 4,982 - - 4,982 Additions - 4,655 1,665 167 Linen in use at fair value Disposals - - (25) - - Linen in use at fair value - - - - Impairment losses recognised/(reversed) in net Total linen in use at fair value - - - - result - - 38 - Total property, plant and equipment 78,175 - 2,804 75,371 Revaluation increments/(decrements) 866 19,445 - - Net transfers between classes - (138) 138 - Carrying Fair value measurement at end of reporting Gains/(losses) recognised in net result - - - - amount Level 1 i Level 2 i Level 3 i - Deprec iation and amortisation - (3,194) (824) (167) Balance at 30 June 2019 $'000 $'000 $'000 $'000 Land at fair value Balance at 30 June 2019 4,771 68,824 4,854 326 - Non-spec ialised land 1,911 - 1,911 - - Spec ialised land 4,771 - - 4,771 Total land at fair value 6,682 - 1,911 4,771 Buildings at fair value - Non-spec ialised buildings 893 - 893 - - Spec ialised buildings 67,489 - - 67,489 - Buildings under construction 1,335 - - 1,335 Total buildings at fair value 69,717 - 893 68,824

Plant and equipment at fair value - Plant and equipment under construction at cost 142 - - 142 - Plant and equipment at fair value 1,094 - - 1,094 - Medic al equipment at fair value 1,172 - - 1,172 - Computers and communications at fair value 90 - - 90 - Furniture and fittings at fair value 363 - - 363 - Motor vehic les at fair value ii 22 - - 22 - Other equipment at fair value 1,971 - - 1,971 Total plant and equipment at fair value 4,854 - - 4,854

Linen in use at fair value - Linen in use at fair value 326 - - 326 Total linen in use at fair value 326 - - 326 Total property, plant and equipment 81,579 - 2,804 78,775

i lassiie in accorance with the air ale hierarch.

ii There hae een no transers etween leels ring the perio. n the prior ear there is a transer etween nonspecialise lan an specialise lan to relect the correct air ale as per the managerial realation in .

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 68 69

– –

Expected Examples of Types of Likely Valuation Significant Inputs Asset Class Fair 2020 2019 Assets Approach (Level 3 Only) Value Level $'000 $'000 Property, plant and equipment revaluation surplus Balanc e at the beginning of the reporting period 57,340 36,537 − Revaluation inc rement (refer Note 4.1(b)) - Land - 1,185 − - Buildings - 19,618 Balance at the end of the reporting period* 57,340 57,340 − * Represented by: - Land 2,142 2,142 - Buildings 55,198 55,198 − 57,340 57,340

− − − − − −

− − − − − − − − −

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 70 71

2020 2019 $'000 $'000 Depreciation Buildings 4,631 3,194 Plant 177 101 Medic al equipment 265 272 2020 2019 Computers and communications 38 70 $'000 $'000 Furniture and fittings 59 51 Intangible produced assets - computer software 793 708 Motor vehic les 17 17 Less ac c umulated amortisation (583) (436) Other equipment 483 313 210 272 Linen in use - 167 Total intangible assets 210 272 Right of use assets - Right of use buildings 79 - - Right of use plant, equipment and vehicles 344 - Total Depreciation 6,093 4,185 Amortisation Computer software 147 163 Total amortisation 147 163 Total depreciation and amortisation 6,240 4,348

Computer Total software $'000 $'000 Balance at 1 July 2018 449 449 Additions - - Impairment losses rec ognised/(reversed) in net result (14) (14) te the asset’s value, less any estimated residual value over its estimated useful Amortisation (refer Note 4.3) (163) (163) Balance at 1 July 2019 272 272 of use assets are depreciated over the shorter of the asset’s useful life and the lease term. Additions 85 85 Impairment losses rec ognised/(reversed) in net result - - Amortisation (refer Note 4.3) (147) (147) Balance at 30 June 2020 210 210

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 72 73

immera ealth are roup immera ealth are roup otes to the inancial tatements ear ended une otes to the inancial tatements ear ended une

ote . a seful life of noncurrent assets Note 5: Other Assets and Liabilities

his section sets out those assets and liailities that arose from immera ealth are roup’s operations. 2020 2019 Buildings – Struc ture shell building fabric 1 to 77 years 1 to 77 years Structure – Fit out 5 to 30 years 5 to 30 years – Trunk retic ulated building systems 5 to 26 years 5 to 26 years . eceivales – Site engineering services and central plant 5 to 36 years 5 to 36 years . ayales Plant 10 years 10 years . ther liailities Medic al equipment 10 years 10 years Computers and communication 4 years 4 years Furniture and fittings 10 years 10 years Motor vehic les 8 years 8 years

Linen in use 4.5 years 4.5 years Computer software 4 years 4 years

ote . nventories

2020 2019 $'000 $'000 Medic al and surgic al c onsumables at c ost 284 68 Pharmac y supplies at c ost 190 133 Catering and domestic supplies at c ost 47 27 Administration supplies at c ost 58 69 Linen Stores at cost 13 19 Generator fuel at c ost 16 - Other general stores at c ost 22 40 Total Inventories 630 356

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 74 75

immera ealth are roup s s otes to the inancial tatements ear ended une

s sss Trade debtors are carried at nominal amounts due and are due for settlement ithin days from the date of recognition.

n assessing impairment of statutory noncontractual financial assets hich are not financial 2020 2019 instruments professional udgement is applied in assessing materiality using estimates averages $'000 $'000 Current and other computational methods in accordance ith Impairment of Assets. Contractual immera ealth are roup is not eposed to any significant credit ris eposure to any single Trade debtrs atient ees counterparty or any group of counterparties having similar characteristics. Trade receivables ntersital debtrs consist of a large number of customers in various geographical areas. ased on historical

Less allowance for impairment losses of contractual receivables information about customer default rates management consider the credit uality of trade Trade debtrs receivables that are not past due or impaired to be good. atient ees ntersital debtrs 1,561 1,835 Statutory efer to ote . c contractual receivables at amortised costs for immera ealth are roup’s T rec eiable contractual impairment losses. 269 271 Total current receivables 1,830 2,106

Non-current Statutory ng serice leae eartment ealt and uman erices Total non-current receivables 3,012 2,927

Total receivables 4,842 5,033

sss s

2020 2019 $'000 $'000 alance at beginning year munts ritten during te year nc reasedec rease in allanc e rec gnised in net result Balance at end of year 97 66

s ss

Contractual receivables are classified as financial instruments and categorised as ‘financial assets at amortised costs’. They are initially recognised at fair value plus any directly attributable s ss s s s s s ss s s s s s ss

Statutory receivables s s s s s s ss s ss ss ss s s s s s s s s s s s s s

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 76 77

s s s s

s s s

2020 2019 2020 2019 $'000 $'000 $'000 $'000 Current Current Contractual nies eld in trust Trade reditrs atient mnies eld in trust ccrued alaries and ages esident ccmmdatin esits ccrued enses me are ackage rgram unsent client unds eerred grant reenue reer nte a ter ntersital reditrs Total Current 8,044 8,437 8,536 6,647 Statutory eartment ealt and uman erices *Total Monies held in Trust Represented by the following Assets: TOTAL CURRENT PAYABLES 9,513 7,574 as assets reer t te NON- CURRENT Total 7,661 7,872 TOTAL NON- CURRENT PAYABLES - -

Total Payables 9,513 7,574 Refundable Accommodation Deposit (“RAD”)/Accommodation Bond liabilities

s s s ss s ss

ss s ss s s s s s s s s ss s s s

• s ss s ss s s s s s s ss s s s s ss s

• s s s s s

ss s ss s s s s s s s s s s

2020 $'000 rant c nsideratin r c aital rks rec gnised tat as inc luded in te deerred grant liability balanc e adusted r at te beginning te year rant c nsideratin r c aital rks rec eied during te year rant reenue r c aital rks rec gnised c nsistent it te c aital rks undertaken during te year Closing balance of deferred grant consideration received for capital works 1,877

s s ss s ss s s s s s sss s s s ss s s s ss ss s s s s s s s s ss s ss s s s s s s s s s

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 78 79

s s s s

Note 6: How we finance our operations s s s s ss s s s s ss s s 2020 2019 s $'000 $'000 C URRENT s s s sss s ss s s s ease liability i s s s s s sss dances rm gernment Total Current Borrowings 506 - NON CURRENT ease liability i Structure dances rm gernment Total Non Current Borrowings 910 - s Total Borrowings 1,416 -

s s s sss s ss s s s s sss s ss

s s s

(a) Maturity analysis of borrowings

s ss s

(b) Lease Liabilities s ss s s

Minimum future lease Present value of minimum payments future lease payments 2020 2019 2020 2019 $'000 $'000 $'000 $'000 t later tan ne year ater tan year and nt later tan years ater tan years inimum le a s e a y me nt s 1,312 - 1,259 - ess uture inance carges TOTAL 1,259 - 1,259 -

ncluded in te inancial statements as urrent brrings lease liability nc urrent brrings lease liability TOTAL - - 1,259 -

s s s

eases s s s ss ss s s ss ss s ss ss s

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 80 81

Wimmera Health Care Group s s otes to the inancial tatements ear ended une

Wimmera Health Care Group’s leasi atiities hortterm leases a leases o lo alue assets s s Wimmera Health Care Group has elected to account for shortterm leases and leases of low alue assets using the practical epedients. nstead of recognising a right of use asset and lease liaility, • the payments in relation to these are recognised as an epense in profit or loss on a straight line • asis oer the lease term.

• resetatio o rihtouse assets a lease liailities s ss Wimmera Health Care Group presents rightofuse assets as ‘property plant equipment’ unless they ract is, or contains a lease. A lease is defined as ‘a contract, or part of a contract, meet the definition of investment property, in which case they are disclosed as ‘investment s s ss ss property’ in the balance sheet. Lease liabilities are presented as ‘borrowings’ in the balance sheet. consideration’. To apply this definition Wimmera Health Care Group asssss eoitio a measuremet o leases uer util ue s s n the comparatie period, leases of property, plant and euipment were classified as either finance • s ss s lease or operating leases. s ss s s s ss ss s Wimmera Health Care Group determined whether an arrangement was or contained a lease ased on the sustance of the arrangement and reuired an assessment of whether fulfilment of the • s ss s arrangement is dependent on the use of the specific assets and the arrangement coneyed a s ss s s s s right to use the assets. s s s ss s eases of property, plant and euipment where Wimmera Health Care Group as a lessee had sustantially all of the riss and rewards of ownership were classified as finance leases. inance • s ss sect of ‘how and for what leases were initially recognised as assets and liailities at amounts eual to the fair alue of the purpose’ the asset is used throughout the period of use. leased property or, if lower, the present alue of the minimum lease payment, each determined at s s s the inception of the lease. The leased asset is accounted for as a nonfinancial physical asset and eparatio o lease a olease ompoets depreciated oer the shorter of the estimated useful life of the asset or the term of the lease. inimum finance lease payments were apportioned etween the reduction of the outstanding lease ssss s s ss s liaility and the periodic finance epense, which is calculated using the interest rate implicit in the s s s s s lease and charged directly to the consolidated comprehensie operating statement. s s s s ss Contingent rentals associated with finance leases were recognised as an epense in the period in eoitio a measuremet o leases as a lessee uer rom ul which they are incurred. Lease Liability – initial measurement Assets held under other leases were classified as operating leases and were not recognised in s s s s s s Wimmera Health Care Group alance sheet. perating lease payments were recognised as an s s s s s operating epense in the tatement of Comprehensie ncome on a straightline asis oer the lease term. s s s s s The impact of initialling applying AA Revenue from Contracts with Customers and AA Income of not-for-profit entities to Wimmera Health Care Group’s grant revenue is described in • s ss s ss s ote .. nder application of the modified retrospectie transition method chosen in applying • s s s s s AA and AA for the first time, comparatie information has not een restated to reflect the new reuirements. The adoption of AA and AA did hae an impact on ther Comprehensie ncome and the tatement of Cash flows for the financial year. • s s perating lease payments up until une including contingent rentals are recognised on a • s s s s s s straight line asis oer the lease term, ecept where another systematic asis is more Lease Liability – subsequent measurement representatie of the time pattern of the enefits deried from the use of the leased asset. s s s s rom uly , the following lease payments are recognised on a straightline asis s s s ssss s • hortterm leases – leases with a term less than months and ss s • ow alue leases – leases with the underlying asset’s fair value (when new, regardless of the s s s s s s s age of the asset eing leased is no more than ,. ss ss s ss s ariale lease payments not included in the measurement of the lease liaility i.e. ariale lease payments that do not depend on an inde or a rate, initially measured using the inde or rate as at the commencement date. These payments are recognised in the period in which the eent or condition that triggers those payments occur.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 82 83

Wimmera Health Care Group Wimmera Health Care Group otes to the inancial tatements ear ended une otes to the inancial tatements ear ended une

tit as lessee ote . Cash and cash euivalents eases are recognised as assets and liailities at amounts eual to the fair alue of the lease property or, if lower, the present alue of the minimum lease payment, each determined at the 2020 2019 inception of the lease. The lease assets under the arrangement are accounted for as a non $'000 $'000 financial physical asset and is depreciated oer the term of the lease plus fie years. inimum lease as n and ecluding nies eld in trust payments are apportioned etween reduction of the outstanding lease liaility, and the periodic as at bank ecluding nies eld in trust finance epense which is calculated using the interest rate implicit in the lease, and charged esits at all ec luding nies eld in trust directly to the Comprehensie perating tatement. Contingent rentals associated with leases are as n and nies eld in trust recognised as an epense in the period in which they are incurred. as at bank nies eld in trust orrois esits at all nies eld in trust All orrowings are initially recognised at fair alue of the consideration receied, less directly Term desits mnts ec luding mnies eld in trust attriutale transaction costs. The measurement asis suseuent to initial recognition depends Total cash and cash equivalents 14,470 15,789 on whether the Wimmera Health Care Group has categorised its liability as either ‘financial

liabilities designated at fair value through profit or loss’, or financial liabilities at ‘amortised cost’. Cash and cash euivalents recognised on the balance sheet comprise cash on hand and in bans, useuent to initial recognition, interest earing orrowings are measured at amortised cost with deposits at call and highly liuid investments with an original maturity date of three months or any difference etween the initial recognised amount and the redemption alue eing recognised in less, which are held for the purpose of meeting short term cash commitments rather than for the net result oer the period of the orrowing using the effectie interest method. oninterest investment purposes, which are readily convertible to nown amounts of cash and are subect to bearing borrowings are measured at ‘fair value through profit or loss’. insignificant ris of changes in value. or cash flow statement presentation purposes, cash and cash euivalents include ban overdrafts, which are included as liabilities on the balance sheet. he cash flow statement includes monies held in trust.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 84 85

Wimmera Health Care Group Wimmera Health Care Group otes to the inancial tatements ear ended une otes to the inancial tatements ear ended une

ote . Commitments for ependiture ote . oncash financing and investing activities

2020 2019 $'000 $'000 2020 2019 Capital expenditure commitments $'000 $'000 ess tan year ssumtin iabilities Total capital expenditure commitments 2,906 3,839 c uisitin buildings by means inanc e eases cuisitin lant and euiment by means inance Non-cancellable Short Term and low value lease commitments ess tan year eases nger tan year but nt lnger tan years Total Non-Cash Financing and Investing Activities 452 1,241 years r mre Total Non-cancellable Lease Commitments 878 -

Non-cancellable operating lease commitments ess tan year nger tan year but nt lnger tan years Total non-cancellable operating lease commitments - 1,228

Total commitments for expenditure (inclusive of GST) 3,784 5,067 ess T recerable rm te ustralian Ta ice Total commitments for expenditure (exclusive of GST) 3,486 4,606

uture lease payments are recognised on the balance sheet, refer to ote . orrowings.

Commitmets Commitments for future ependiture include operating and capital commitments arising from contracts. hese commitments are disclosed at their nominal value and are inclusive of the G payable. n addition, where it is considered appropriate and provides additional relevant information to users, the net present values of significant proects are stated. hese future ependitures cease to be disclosed as commitments once the related liabilities are recognised on the alance heet. Wimmera Health Care Group has entered into commercial leases on certain medical euipment, computer euipment and property where it is not in the interest of Wimmera Health Care Group to purchase these assets. hese leases have an average life of between and years with renewal terms included in the contracts. enewals are at the option of Wimmera Health Care Group. here are no restrictions placed upon the lessee by entering into these leases.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 86 87

Wimmera Health Care Group Wimmera Health Care Group otes to the inancial tatements ear ended une otes to the inancial tatements ear ended une

ote . inancial instruments

Wimmera Health Care Group is eposed to ris from its activities and outside factors. n addition, it inancial instruments arise out of contractual agreements that give rise to a financial asset of one is often necessary to mae udgements and estimates associated with recognition and entity and a financial liability or euity instrument of another entity. ue to the nature of Wimmera measurement of items in the financial statements. his section sets out financial instrument specific Health Care Group’s activities, certain financial assets and financial liabilities arise under statute information, including eposures to financial riss as well as those items that are contingent in rather than a contract. uch financial assets and financial liabilities do not meet the definition of nature or reuire a higher level of udgement to be applied, which for the health service is related financial instruments in Financial Instruments: Presentation. mainly to fair value determination. ote . a inancial instruments categorisation Financial Assets Financial Assets Financial Assets Financial Total at Amortised at Fair Value at Fair Value Liabilities at . inancial nstruments Costs Through Net Through Other Amortised Cost Result Comprehensive . Contingent ssets and Contingent iabilities Income 2020 $'000 $'000 $'000 $'000 $'000 Contractual financial assets as and cas euialents Receivables Trade debtrs ter receiables Total financial assets i 16,031 - - - 16,031

Financial liabilities ayables rrings Other financ ial liabilities atient mnies in trust esident accmmdatin desits me care ackage rgram unsent unds ter Total financial liabilities i - - - 16,119 16,119

Financial Assets Financial Assets Financial Assets Financial Total at Amortised at Fair Value at Fair Value Liabilities at Costs Through Net Through Other Amortised Cost Result Comprehensive Income 2019 $'000 $'000 $'000 $'000 $'000 Contractual financial assets as and cas euialents Receivables Trade debtrs ter receiables Total financial assets i 17,624 - - - 17,624

Financial liabilities ayables Other financ ial liabilities atient mnies in trust esident accmmdatin desits ter Total financial liabilities i - - - 15,084 15,084

i he carrying amount ecludes statutory receivables i.e. G receivable and HH receivable and statutory payables i.e. evenue in dvance and HH payable.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 88 89

immera ealth are Group s s otes to the inancial tatements ear ended une

s ote . b aturity analysis of financial liabilities as at une s s s ss s s ss s s s The following table discloses the contractual maturity analysis for Wimmera Health Care Group’s s s ss financial liabilities. or interest rates applicable to each class of liability refer to individual notes to s s s the financial statements. ss s s Maturity dates • s s s Carrying Nominal Less than 1-3 3 months - 1-5 years amount amount 1 month months 1 year • s s s 2020 Note $'000 $'000 $'000 $'000 $'000 $'000 ss ss Financial liabilities s sss s s At amortised cost ayables s s s ss rrings ter inancial liabilities i s s s ss s nies in Trust assumed an obligation to pay them in full without material delay to a third party under a ‘pass esident accmmdatin desits through’ arrangement; or me care ackage rgram unsent unds ter

s s s s s s ss Total financial liabilities 18,973 18,973 10,873 1,726 5,136 1,238 2019 • s s ss ss s ss Financial liabilities • s s ss ss s ss s At amortised cost s ss ayables rrings s s ss ss ter inancial liabilities i s s ss s s nies in Trust Group’s ss esident accmmdatin desits ter

s s Total financial liabilities 16,011 16,011 8,995 1,705 4,967 344 s s s s s s ss i geing analysis of financial liabilities ecludes statutory financial liabilities i.e GT payable. s s s ss s s s liability. The difference in the respective carrying amounts is recognised as an ‘other economic flow’ s s

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 90 91

Wimmera Health Care Group Wimmera Health Care Group otes to the inancial tatements ear ended une otes to the inancial tatements ear ended une

ote c Contractual receiables at amortised costs tatutor reeiales a et iestmets at amortise ost he noncontractual receivables arisin rom statutory reuirements are not inancial instruments

Hoever, they are nevertheless reconised and measured in accordance ith Financial 11 rre e a 1–3 3 1–5 a Instruments reuirements as i those receivables are inancial instruments 1 –1 year year oth the statutory receivables and investments in debt instruments are considered to have lo ee rae credit risk, taking into account the counterparty’s credit rating, risk of default and capacity to meet rss carrying amunt cntractual 11 contractual cash lo obliations in the near term s the result, the loss alloance reconised or receiables these inancial assets durin the period as limited to months expected losses aae 11 55 3 rre e a 1–3 3 1–5 a 1 –1 year year

ee rae rss carrying amunt cntractual 15 receiables aae 1 1

mpairmet o iaial assets uer iaial strumets Wimmera Health Care Group records the allowance for epected credit loss for the releant financial instruments in accordance with Financial Instruments ‘Expected Credit Loss’ approach ubect to Financial Instruments impairment assessment includes the Wimmera Health Care Group’s contractual receivables, statutory receivables and its inestment in debt instruments uity instruments are not subect to impairment under inancial nstruments ther financial assets mandatorily measured or designated at fair alue through net result are not subect to impairment assessment under inancial nstruments While cash and cash euialents are also subect to the impairment reuirements of inancial nstruments any identified impairment loss would be immaterial Cotratual reeiales at amortise ost The Wimmera Health Care Group applies Financial Instruments simplified approach for all contractual receiables to measure epected credit losses using a lifetime epected loss allowance based on the assumptions about ris of default and epected loss rates The Wimmera Health Care Group has grouped contractual receiables on shared credit ris characteristics and days past due and select the expected credit loss rate based on Wimmera Health Care Group’s past history, eisting maret conditions as well as forward looing estimates at the end of the financial year n this basis the Wimmera Health Care Group determines the opening loss allowance and the closing loss allowance at end of the financial year as disclosed aboe Credit loss allowance is classified as other economic flows in the net result Contractual receiables are written off when there is no reasonable epectation of recoery and impairment losses are classified as a transaction epense ubseuent recoeries of amounts preiously written off are credited against the same line item n prior years a proision for doubtful debts is recognised when there is obectie eidence that the debts may not be collected and bad debts are written off when identified proision is made for estimated irrecoerable amounts from the sale of goods when there is obectie eidence that an indiidual receiable is impaired ad debts considered as written off by mutual consent

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 92 93

Wimmera Health Care Group Wimmera Health Care Group otes to the inancial tatements ear ended une otes to the inancial tatements ear ended une

ote Continent assets and continent liabilities

his section includes additional material disclosures reuired by accountin standards or etails o maximum estimates or continent assets or continent liabilities are as ollos otherise, or the understandin o this inancial report

1 e ae aae ank uarantee r te cnstructin te immera ancer entre econciliation o et esult or the ear to et Cash lo rom peratin ctivities a aae e ae 1 esponsible persons disclosure

emuneration o xecutive icers Continent assets and continent liabilities are not reconised in the alance heet, but are elated arties disclosed by ay o note and, i uantiiable, are measured at nominal value Continent assets and continent liabilities are presented inclusive o G receivable or payable respectively emuneration o uditors vents ccurrin ater the alance heet ate ointly Controlled perations conomic ependency Chanes in accountin policy and revision o estimates s ssued that are not yet ective Glossary

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 94 95

Wimmera Health Care Group Wimmera Health Care Group otes to the inancial tatements ear ended une otes to the inancial tatements ear ended une

ote econciliation o net result or the year to net cash inlo ote esponsible persons disclosures

outlo rom operatin activities n accordance ith the inisterial irections issued by the ssistant reasurer under the inancial anaement ct , the olloin disclosures are made reardin responsible persons or the 1 reportin period e re r e year er ee er a ee Te nurable enny ikaks inister r ealt and inister r mbulance erec iatin and amrtisatin erices ement in risin r dubtul debts Te nurable artin ley inister r ental ealt Te nurable uke nnellan inister r ild rtectin inister r nentry eceied ree arge ec gnitin eerred aital isability geing and arers ement in lng seric e leae liability due t c ange in bnd rates er ar mairment n n urrent ssets rs arie itken resident and airersn nsurance aid n ur beal r icard udie euty airersn ange in membersi intly ntrlled eratins rs erryn agle rs usan indlayTickner ee e e a a ae r eter reenberg et gainlss rm dissal nninanc ial ysic al assets s isa eam ess c as inls utl rm nesting and inanc ing c tiities s inda k ee ae a ae rs a ergne emann ange in erating assets and liabilities s arle lt ncreasedecrease in receiables r egan ennisn ncreasedecrease in inentries ncreasedecrease in reayments ae er ncreasedecrease in ayables s aterine rley ie ecutie icer ncreasedecrease in risins

nc reasedec rease in ter liabilities

e a r era ae 151 5 emueratio o esposile ersos

he number o esponsible ersons are shon in their relevant income bands

e a a er 11 1

1 a reera reee r e a reeae y ree er r e rer ey ae 31

mounts relatin to esponsible inisters are reported ithin the epartment o arliamentary Services’ Financial Report.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 96 97

iera ealt are rop iera ealt are rop otes to te Financial Stateents ear ene ne otes to te Financial Stateents ear ene ne

ote . Reneration o eectives ote . Relate parties

e ner o eective oicers oter tan inisters an ccontale icers an teir total e iera ealt are rop is a oll one an controlle entit o te State o ictoria. reneration rin te reportin perio are son in te tale elo. otal annalise eploee Relate parties o te ealt service incle eivalent provies a easre o ll tie eivalent eective oicers over te reportin perio. • ll e anaeent personnel an teir close ail eers

• ainet inisters ere applicale an teir close ail eers a reera • ointl ontrolle peration – eer o te rapians Rral ealt lliance an eera ee er 1 ey aaee ere e e • ll ospitals an plic sector entities tat are controlle an consoliate into te State o rtterm beneits ictoria inancial stateents. stemlyment beneits ter lngterm beneits s are tose people it te atorit an responsiilit or plannin irectin an controllin i te activities o te iera ealt are rop an its controlle entities irectl or inirectl. a eera 13 131 a er ee 11 1 e oar o irectors an te ective irectors o te iera ealt are rop and it’s ii a ae yee ae 3 controlle entities are eee to e s.

i e total ner o eective oicers incles persons o eet te einition o e anaeent y e immera ealt are ru rs arie itken resident and airersn ard anagement ersonnel o iera ealt are rop ner S elated art isclosures an are also immera ealt are ru r ic ard udie euty airersn ard anagement reporte itin ote . Relate arties. immera ealt are ru r eter reenberg ard ember immera ealt are ru rs erryn agle ard ember ii nnalise eploee eivalent is ase on orin orinar ors per ee over te reportin immera ealt are ru s isa eam ard ember perio. immera ealt are ru rs usan indlayTickner ard ember immera ealt are ru s inda k ard ember immera ealt are ru rs a ergne emann ard ember otal reneration paale to eectives rin te ear incle aitional eective oicers immera ealt are ru rs arle lt ard ember an a ner o eectives o receive ons paents rin te ear. ese ons paents immera ealt are ru r egan ennisn ard ember immera ealt are ru s aree duse irec tr linic al eric es epen on te ters o inivial eploent contracts. immera ealt are ru r ark nigts irectr inance rrate ericeseuty Reneration coprises eploee eneits in all ors o consieration pai paale or provie immera ealt are ru s aterine rley ie ecutie icer immera ealt are ru r lan l irec tr edic al eric es in ecane or services renere an is isclose in te olloin cateories immera ealt are ru r n ristie c ting irec tr edic al eric es hortterm mploee eeits immera ealt are ru r rant els c ting irec tr edic al eric es immera ealt are ru r n allic i c ting irec tr edic al eric es Salaries an aes annal leave or sic leave tat are sall pai or paale on a relar asis immera ealt are ru r ie ing c ting irec tr edic al eric es as ell as nononetar eneits sc as alloances an ree or ssiise oos or services. immera ealt are ru s endy alters irec tr esidential eric es immera ealt are ru r ntny Tuey irec tr rimary mmunity are ostemplomet eeits immera ealt are ru s ara leinit c ting irec tr esidential eric es immera ealt are ru s ara leinit irec tr esidential eric es ensions an oter retireent eneits pai or paale on a iscrete asis en eploent as immera ealt are ru rs ally Taylr irec tr linic al mrement isk nnatin cease. ther oterm eeits The compensation detailed below is reported in $’000 and excludes the salaries and benefits the on service leave oter lonservice eneit or eerre copensation. Portfolio Ministers receive. The Minister’s remuneration and allowances is set by the arliamentar alaries and uperannuation ct an is reporte itin te epartent o arliaentar ermiatio eeits Services’ Financial Report. erination o eploent paents sc as severance pacaes. harease pamets 1 n areeent eteen te entit an te eploee tat entitles te to receive cas or oter ea assets or aonts tat are ase on te price o saressare options provie speciie vestin rtterm mlyee eneits i conitions i an are et. stemlyment eneits ter ngterm eneits a 15 1

i otal reneration pai to s eploe as a contractor rin te reportin perio tro acconts paale as een reporte ner sortter eploee eneits.

ii s are also reporte in ote . Responsile ersons or ote . Reneration o ectives.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 98 99

immera ealth are roup iera ealth are rop otes to the Financial Statements ear ended 0 une 00 otes to the inancial Stateents ear ended ne

iiiat rasatios ith Goermet elate tities ote eneration of aditors The immera ealth are roup received fundin from the epartment of ealth and uman Services of $0.m 0 $0.m and indirect contributions of $ $ 0 $0. urin the year immera ealth are roup transacted with the followin overnmentrelated 1 entities ra reera e udit and reie inanc ial statements a raa ere eae e 1 re ra nternal audit seric es Treasury rratin ic tria ictrian anaged nsurance utrity a ic trian rker utrity ayments rec eied nternal audit seric es ic trian rker utrity rker remium ental ealt eric es ic tria er rer mbulanc e ic tria nternal audit seric es a 11 a eera r 1

xpenses incurred by the immera ealth are roup in deliverin services and outputs are in accordance with ealth Purchasin ictoria reuirements. oods and services includin procurement dianostics patient meals and multisite operational support are provided by other ote ents occrring after the balance sheet date ictorian ealth Service Providers on commercial terms. he pandeic has created nprecedented econoic ncertaint ctal econoic eents Professional medical indemnity insurance and other insurance products are obtained from the and conditions in the ftre a be ateriall different fro those estiated b the iera ictorian Manaed nsurance uthority. ealth are rop at the reporting date s responses b goernent contine to eole The Standin irections of the ssistant Treasurer reuire the immera ealth are roup to hold anageent recognises that it is difficlt to reliabl estiate with an degree of certaint the cash (in excess of working capital) in accordance with the State’s centralised banking potential ipact of the pandeic after the reporting date on iera ealth are rop its arranements. ll borrowins are reuired to be sourced from Treasury orporation ictorian operations its ftre reslts and financial position he state of eergenc in ictoria was extended unless an exemption has been approved by the Minister for ealth and uman Services and the on Septeber for a frther six onths ntil arch and the state of disaster is still in Treasurer. place rasatios ith s a ther elate arties o other atters or circstances hae arisen since the end of the financial ear which iven the breadth and depth of State overnment activities related parties transact with the significantl affected or a affect the operations of the iera ealth are rop the reslts ictorian public sector in a manner consistent with other members of the public e.. stamp duty and of the operations or the state of affairs of the iera ealth are rop in the ftre financial other overnment fees and chares. Further employment of processes within the ictorian public ears sector occur on terms and conditions consistent with the Public dministration ct 00 and odes of onduct and Standards issued by the ictorian Public Sector ommission. Procurement processes occur on terms and conditions consistent with the ictorian overnment Procurement oard reuirements. utside of normal citien type transactions with the immera ealth are roup there were no related party transactions that involved ey manaement personnel their close family members and their personal business interests. o provision has been reuired nor any expense reconised for impairment of receivables from related parties. There were no related party transactions with abinet Ministers reuired to be disclosed in 00. There were no related party transactions reuired to be disclosed for the immera ealth are roup oard of irectors hief xecutive fficer and xecutive irectors in 00.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 100 101

iera ealth are rop iera ealth are rop otes to the inancial Stateents ear ended ne otes to the inancial Stateents ear ended ne

ote ontrolled entities ote conoic dependenc

iera ealth are rop is dependent on the epartent of ealth and an Serices for er ere the aorit of its reene sed to operate the entit t the date of this report the oard of ae y ra y 1 irectors has no reason to beliee the epartent will not contine to spport the iera ealth are rop ramians ural ealt llianc e nrmatins systems

iera ealth are rops interest in assets eploed in the aboe ointl controlled operations and assets is detailed below he aonts are inclded in the financial stateents and consolidated financial stateents nder their respectie asset categories

1 rre ae as and cas euialents eceiables reayments a rre ae 5 3

rre ae rerty lant and euiment a rre ae 5 a ae

rre ae ayables a rre ae 3 a ae 3 e ae 5

y ccumulated surluses a ey 5

iera ealth are rops interest in assets eploed in the aboe ointl controlled operations and assets is detailed below

1 eee ter inc me a reee

ee nrmatin tec nlgy and administratie eenses a eee e re 5 3

igres obtained fro the nadited rapians egional ealth lliance oint entre annal report

Cotiet iailities a Capital Commitmets here are no known contingent liabilities or capital coitents held b the ointl controlled operations at balance date

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 102 103

iera ealth are rop iera ealth are rop otes to the inancial Stateents ear ended ne otes to the inancial Stateents ear ended ne

ote hanges in acconting polic and reision of estiates ote Ss issed that are not et effectie

pact on alance Sheet de to the adoption of S S and S is illstrated with ertain new stralian acconting standards hae been pblished that are not andator for the the following reconciliation between the restated carring aonts at ne and the ne reporting period epartent of reasr and inance assesses the ipact of all balances reported nder the new acconting standards (S and S ) at l these new standards and adises iera ealth are rop of their applicabilit and earl adoption where applicable

s at ne the following standards and interpretations had been issed b the S bt ere e er e were not et effectie he becoe effectie for the first financial stateents for reporting periods a a e a aar a coencing after the stated operatie dates as detailed in the table below iera ealth are aae ee e aar e aar e 1 y rop has not and does not intend to adopt these standards earl aae 1 y 1 15 15 1 1 rerty lant euiment a aa ae 151 1 33 a e 11 1 155 ayables and c ntrac t liabilities rrings S nsrance he new stralian standard anar he assessent has a ae 35 31 33 ontracts seeks to eliinate indicated that there will be c c umulated surlusdeic it ysic al realuatin surlus inconsistencies and no significant ipact for the ntributed caital weaknesses in existing pblic sector estricted seciic urse unds practices b proiding a a y single principle based fraework to accont for all tpes of insrance contracts inclding reissance

contract that an insrer holds t also proides reireents for presentation and disclosre to enhance coparabilit between entities his standard crrentl does not appl to the notfor profit pblic sector entities S his Standard principall anar he standard is not expected endents to aends S to hae a significant ipact stralian resentation of inancial on the pblic sector cconting Stateents and S Standards – cconting olicies hanges efinition of in cconting stiates and aterial rrors he aendents refine and clarif the definition of aterial in S and its application b iproing the wording and aligning the definition across S Standards and other pblications he aendents also inclde soe spporting reireents in S in the definition to gie it ore proinence and clarif the explanation accopaning the definition of aterial

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 104 105

tuarial ais or losses o superauatio eie eeit plas – • mortisatio ssoiates Comprehesie result Commitmets • – • – Curret rats • – • – • – epreiatio • – physical or intangible asset. This expense reduces the ‘net result for the year’. etie iterest metho • – •

mploee eeits epeses ratia epeses iaial asset

•

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 106 107

iera ealth are roup immera ealth are roup otes to the inancial tateents ear ended une otes to the Financial tatements ear ended une

• contractual or statutory right Grats a other trasers – To receie cash or another financial asset fro another entity or ransactions in which one unit provides oods, services, assets or extinuishes a liability or labour to another unit without receivin approximately equal value in return. rants can either be – To exchange financial assets or financial liabilities ith another entity under conditions operatin or capital in nature. that are potentially faourable to the entity or hile rants to overnments may result in the provision of some oods or services to the transferor, • contract that ill or may be settled in the entity’s own equity instruments and is: they do not ive the transferor a claim to receive directly benefits of approximately equal value. For – nonderiatie for hich the entity is or ay be obliged to receie a ariable nuber of this reason, rants are referred to by the AA as involuntary transfers and are termed non the entity’s own equity instruments; or reciprocal transfers. eceipt and sacrifice of approximately equal value may occur, but only by – deriatie that ill or ay be settled other than by the exchange of a fixed aount of coincidence. For example, overnments are not oblied to provide commensurate benefits, in the cash or another financial asset for a fixed number of the entity’s own equity instruments. form of oods or services, to particular taxpayers in return for their taxes. rants can be paid as eneralpurpose rants which refer to rants that are not subect to conditions reardin their use. iaial istrumet Alternatively, they may be paid as specific purpose rants which are paid for a particular purpose financial instruent is any contract that gies rise to a financial asset of one entity and a andor have conditions attached reardin their use. financial liability or euity instruent of another entity. inancial assets or liabilities that are not Geeral oermet setor contractual such as statutory receiables or payables that arise as a result of statutory reuireents iposed by goernents are not financial instruents. he eneral overnment sector comprises all overnment departments, offices and other bodies enaed in providin services free of chare or at prices sinificantly below their cost of production. iaial liailit eneral overnment services include those which are mainly nonmaret in nature, those which are financial liability is any liability that is larely for collective consumption by the community and those which involve the transfer or redistribution of income. hese services are financed mainly throuh taxes, or other compulsory • contractual obligation levies and user chares. • To delier cash or another financial asset to another entity or taile proue assets • To exchange financial assets or financial liabilities ith another entity under conditions that efer to produced assets in this lossary. are potentially unfaourable to the entity or taile oproue assets • A contract that will or may be settled in the entity’s own equity instruments and is: efer to nonproduced asset in this lossary. • nonderiatie for hich the entity is or ay be obliged to delier a ariable nuber of the entity’s own equity instruments; or terest epese

• deriatie that ill or ay be settled other than by the exchange of a fixed aount of cash or osts incurred in connection with the borrowin of funds includes interest on ban overdrafts and another financial asset for a fixed number of the entity’s own equity instruments. For this shortterm and lonterm liabilities, amortisation of discounts or premiums relatin to liabilities, purpose, the entity’s own equity instruments do not include instruments that are theseles interest component of leases repayments, and the increase in financial liabilities and nonemployee contracts for the future receipt or delivery of the entity’s own equity instruments. provisions due to the unwindin of discounts to reflect the passae of time. iaial statemets terest iome coplete set of financial stateents coprises nterest income includes unwindin over time of discounts on financial assets and interest received on ban term deposits and other investments. • alance sheet as at the end of the period estmet properties • oprehensie operating stateent for the period nvestment properties represent properties held to earn rentals or for capital appreciation or both. • stateent of changes in euity for the period nvestment properties exclude properties held to meet service delivery obectives of the tate of • ash flo stateent for the period ictoria.

• otes coprising a suary of significant accounting policies and other explanatory oit rraemets inforation A oint arranement is an arranement of which two or more parties have oint control. A oint • oparatie inforation in respect of the preceding period as specified in paragraph of arranement has the followin characteristics: resentation of inancial tateents and • he parties are bound by a contractual arranement. • stateent of financial position at the beginning of the preceding period hen an entity • he contractual arranement ives two or more of those parties oint control of the applies an accounting policy retrospectiely or aes a retrospectie restateent of ites in arranement its financial stateents or hen it reclassifies ites in its financial stateents in accordance ith paragraphs of resentation of inancial tateents. A oint arranement is either a oint operation or a oint venture.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 108 109

immera ealth are roup immera ealth are roup otes to the Financial tatements ear ended une otes to the inancial tatements ear ended une

iailities uli oiaial orporatio setor iabilities refers to interestbearin liabilities mainly raised from public liabilities raised throuh the he pulic nonfinancial corporation sector comprises odies mainl enaed in the reasury orporation of ictoria, leases and other interestbearin arranements. iabilities also production of oods and services of a nonfinancial nature for sale in the maret place at prices include noninterestbearin advances from overnment that are acquired for policy purposes. that aim to recover most of the costs involved e.. ater and port authorities. In eneral, s are leall distinuishale from the overnments hich on them. et auisitio o oiaial assets rom trasatios eeiales urchases and other acquisitions of nonfinancial assets less sales or disposals of nonfinancial assets less depreciation plus chanes in inventories and other movements in nonfinancial assets. t Includes amounts oin from overnment throuh appropriation receivale, shortterm and lon includes only those increases or decreases in nonfinancial assets resultin from transactions and term trade credit and accounts receivale, accrued investment income, rants, taes and interest therefore excludes writeoffs, impairment writedowns and revaluations. receivale. et result ales o oos a series et result is a measure of financial performance of the operations for the period. t is the net result efers to income from the direct provision of oods and services and includes fees and chares for of items of income, ains and expenses includin losses reconised for the period, excludin those services rendered, sales of oods and services, fees from reulator services and or done as an that are classified as ‘other comprehensive income’. aent for private enterprises. It also includes rental income under operatin leases and on produced assets such as uildins and entertainment ut ecludes rent income from the use of et result from transactionsnet operatin balance et result from transactions or net operatin nonproduced assets such as land. ser chares includes sale of oods and services income. balance is a ey fiscal areate and is income from transactions minus expenses from transactions. t is a summary measure of the onoin sustainability of operations. t excludes ains upplies a series and losses resultin from chanes in price levels and other chanes in the volume of assets. upplies and services enerall represent cost of oods sold and the datoda runnin costs, et orth includin maintenance costs, incurred in the normal operations of ealth ervice. Assets less liabilities, which is an economic measure of wealth. upplies and services are reconised as an epense in the reportin period in hich the are incurred. he carrin amounts of an inventories held for distriution are epensed hen the oiaial assets inventories are distriuted. onfinancial assets are all assets that are not ‘financial assets’. It includes inventories, land, aatio iome buildins, infrastructure, road networs, land under roads, plant and equipment, investment properties, cultural and heritae assets, intanible and bioloical assets. Taxation income represents income received from the State’s taxpayers and includes

oproue assets • aroll ta land ta duties levied principall on conveances and land transfers

onproduced assets are assets needed for production that have not themselves been produced. • amlin taes levied mainl on private lotteries, electronic amin machines, casino hey include land, subsoil assets, and certain intanible assets. onproduced intanibles are operations and racin intanible assets needed for production that have not themselves been produced. hey include • Insurance dut relatin to compulsor third part, life and nonlife policies constructs of society such as patents. • Insurance compan contriutions to fire riades oproit istitutio • otor vehicle taes, includin reistration fees and dut on reistrations and transfers A leal or social entity that is created for the purpose of producin or distributin oods and services but is not permitted to be a source of income, profit or other financial ain for the units that • evies includin the environmental lev on statutor corporations in other sectors of establish, control or finance it. overnment and

aales • ther taes, includin landfill levies, license and concession fees. ncludes shortterm and lonterm trade debt and accounts payable, rants, taxes and interest rasatios payable. evised ransactions are those economic flos that are considered to arise as a result of polic roue assets decisions, usuall an interaction eteen to entities mutual areement. he also include flos in an entit such as depreciation here the oner is simultaneousl actin as the oner of the roduced assets include buildins, plant and equipment, inventories, cultivated assets and certain depreciatin asset and as the consumer of the service provided the asset. intanible assets. ntanible produced assets may include computer software, motion picture films, and research and development costs which does not include the startup costs associated with aation is rearded as mutuall areed interactions eteen the overnment and tapaers. capital proects. ransactions can e in ind e.. assets providediven free of chare or for nominal consideration or here the final consideration is cash. uli iaial orporatio setor

ublic financial corporations Fs are bodies primarily enaed in the provision of financial intermediation services or auxiliary financial services. hey can incur financial liabilities on their own account e.. tain deposits, issuin securities or providin insurance services.

stimates are not published for the public financial corporation sector.

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 Notes

110 111

immera eath are rop otes to the inancia Statements ear ended ne

tle oetios ires in the taes and in the text have een ronded iscrepancies in taes eteen totas and sms of components refect rondin ercentae variations in a taes are ased on the nderyin nronded amonts The notation sed in the taes is as foos ero or ronded to ero xxxx neative nmers x year period xx year period

Wimmera Health Care Group | Annual Report 2019 - 2020 Wimmera Health Care Group | Annual Report 2019 - 2020 Incorporating Wimmera Base Hospital Dimboola Hospital Wimmera Nursing Home Kurrajong Lodge Hostel Wimmera Medical Centre John Pickering Medical Centre, Dimboola ABN: 21 203 855 611

Baillie Street Horsham, Victoria, 3400 Ph: (03) 5381 9111 Fax: (03) 5381 9196 Email: [email protected] Web: www.whcg.org.au

At Wimmera Health Care Group, our values are: Kindness Respect Integrity Learning Courage