Albury Wodonga Health

ANNUAL REPORT 2014 HEALTH ALBURY WODONGA OUR PURPOSE Our purpose is to deliver quality healthcare services in unique models of partnership to improve our regions health. OUR VISION Albury Wodonga Health – the best of health OUR VALUES

ETHICAL Both in our clinical endeavour and our business practices we will be just in all our dealings.

TEAMWORK Esprit de corp, harmony, partnership and unity are valued.

RESPECT Appreciation of the worth of others and regard for their contribution is inherent.

TRUST Confidence that all are doing their best, honestly and positively.

ACCOUNTABILITY Understanding that all bear a personal responsibility to our community.

COMPASSION Consideration, empathy and humanity are given freely to our patients and staff alike.

EQUITY Fairness, integrity and justice are apparent in our actions.

PATIENT AND Our purpose is to serve our patients and clients in order to achieve the CLIENT FOCUSED Vision and Purpose of Albury Wodonga Health.

2 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT CONTENTS 02 Vision, purpose and values

04 About Us

05 Chairman and CEO Report

07 Board of Directors

08 Executive Directors Reports

13 Workforce Data Disclosure

14 Organisational Chart

15 Albury Wodonga Regional Cancer Centre Progress

16 Key Financial and Service Performance Reporting

22 Environmental Performance

23 Statutory Compliance and Mandatory Reporting

25 Additional Information

25 Attestations/Declarations

26 Disclosure Index

28 Financial Statements

ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 33 ABOUT US With more than 2,000 staff, serving a population of 250,000 The Albury Wodonga cities are growing at almost 2% per across an area that is a quarter the size of Victoria, Albury annum, reflected in the continuing growth of category 1 Wodonga Health (AWH) is a fast developing regional health – 3 attendances in the Emergency Departments of 1.5% service, operating within the responsibility of the Victorian in 2013/14 Department of Health. The emergency attendances and obstetric deliveries are AWH offers the sophistication of health services found in a the second highest in regional Australia. city environment combined with the unique charm of North East Victoria and Southern New South Wales. There has been over $15M spent in the current five (5) year period across the health service but particularly at AWH, a 240 bed health service, treated almost 31,272 the Albury Wodonga Regional Cancer Centre, the PET/ inpatients, triaged 55,736 emergency attendees and CT scanner in Albury and a range of new developments in welcomed 1631 new born babies in the 2013/14 financial Wodonga including: year. • The Renal Dialysis Unit These services were provided utilising 20 rehabilitation • Day Procedure / Endoscopy Unit beds, 20 acute mental health beds, 6 intensive care • Parents and Babies Unit beds, 8 operating rooms and 189 general beds together • Expanded Emergency Unit with a range of community based residential facilities • Prevention and Recovery Care (PARC) Unit and community health centres that deliver care from 12 • Rehabilitation Unit different sites from Wangaratta and Beechworth to Albury Wodonga and Corryong. THE COMMUNITY WE SERVE The map below graphically represents the communities AWH serves. The catchment area population is estimated at 250,000 people.

JERILDERIE • • URANA

HENTY FINLEY • • • BERRIGAN • NSW CULCAIRN • HOLBROOK TOCUMWAL

COROWA HOWLONG • JINDERA • • WALWA • ALBURY RUTHERGLEN • CORRYONG • CHILTERN• WODONGA • • TALLANGATTA WANGARATTA • • • YACKANDANDAH BEECHWORTH VIC MYRTLEFORD • BENALLA • BRIGHT • MT BEAUTY •

• MANSFIELD

*Includes patients status who are or whose planned procedure is a non ESIS procedure.

4 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT CHAIRMAN & CEO REPORT It is a privilege to present the fifth Annual Report– which In 2013/14 we were successful in sourcing new funds for because it is also the transition to the new leadership, elective surgery conducted in conjunction with the private also serves as the report on the first five years of Albury sector. This resulted in 414 orthopaedics, general surgery, Wodonga Health. ENT and Urology cases being performed and 630 cataract cases being performed in the private sector to offset the We cannot encompass all that has been achieved but the delayed opening of beds at the Wodonga Hospital due to overall response we receive from the staff, the Medical the capital works being undertaken. Community, the Community at large and Government is that there has been a very successful transition from two As we headed into 2014 – there was good news, we had small hospitals, both with challenges for the future, to a commissioned every bed, opened four new short stay beds dynamic single health service that is now well positioned to in the Albury Emergency Department and commissioned the go from strength to strength. new Day Procedure/Endoscopy Unit at Wodonga.

Whilst acknowledging there will always be more to do than The result of this is seen by the size of the waitlist at 30 is done and that we must be more effective on all fronts, June 2014 – the lowest it has been for years, at 3512, and we are all entitled to take a moment of pride before pushing of particular note only 2 category 1 elective surgery patients onto the next level of performance or that new initiative. (those needing acute care and admission) remained out of time at 30 June. Some of the hallmarks of five years have been: Our budgeted result remains disappointingly in deficit. This • A single organisation structure at all levels, despite two has been significantly affected by the lack of revenue due to separate industrial agreements the capital works. The deficit of $1.63M is consistent with • A shared clinical environment across medical, nursing not meeting our activity targets across the organisation as and allied health services a whole. • An elective surgery program that is now seeing waiting lists falling The quantity and quality of capital works has been • A strong relationship with the Private Hospital sector of outstanding in 2013/14 and is a result of good planning and Albury Wodonga strong government support. The projects for 2013/14 have • A major capital works program at Wodonga Hospital in included: accord with our Service Plan and Master Development Plan - $10M over the period • Wodonga Emergency Department Refurbishment - • The transfer and now construction of the new “Parents $1.3M and Babies Unit” - $1M • Endoscopy/Day Procedure Unit including new • The consolidation of all Public Sector Mental Health endoscopes - $2.7M Services in North East Victoria and Southern New South • Short Stay Unit – Albury Emergency Department - Wales within AWH care $0.1M • The PET/CT Scanner for the investigation of Cancer - • Paediatric Day Treatment and Family and Play area $5M - $0.5M • The start of construction of the Albury Wodonga • Prevention and Recovery Care (PARC) Facility, Wodonga Regional Cancer Centre - $70M - $3.6M • The commencement of the development of Albury • Rehabilitation Inpatient Unit, Wodonga – $1.944M Wodonga Cardiac Centre - $5M • Parents and Babies Unit (transfer of service from Mercy) purpose built facility $.960M* And more recently the recruitment of new specialists in • Margaret Boyd Centre, Adult Community Mental Health Anaesthesia, General and Specialty Internal Medicine, team Wangaratta – $.476M* Emergency Medicine and Orthopaedics. It is expected *Denotes in progress that there will be additional surgical recruitment in the near future. The People Matter Survey, conducted early in 2013, was reported to the health service in September 2013. This The overwhelming influence upon AWH in 2013/14 has highlighted the pressure the health service had been under been the capital works program of the Wodonga Hospital earlier in 2013, with bed closures, operating room reductions, which, because of the delay in the recommissioning of staff reductions and a range of precipitate changes. the Emergency Department, has had a lasting impact on our ability to reach our inpatient and elective surgery Major organisational change brings with it challenges, targets across the whole organisation. With limited bed and in our special regional environment the effects were space capacity and with a service profile weighted towards underestimated. emergency admissions and obstetrics (when compared with like organisations), elective surgery is vulnerable.

ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 55 CHAIRMAN & CEO REPORT (CONT.) This survey highlighted the need to consult and involve staff A very positive and exciting development is the $5M funding on the major issues. Additionally the survey indicated a from the Commonwealth to develop a Cardiac Centre at the work environment, in some quarters, that was not congenial Albury Hospital. This centre will open in early 2016 making a and left a number of staff feeling harassed and unprotected. real difference to over 1000 patients who travel to Melbourne for investigation and treatment for cardiac conditions. The Board and Senior Executive are determined and deeply committed that this will be typical of AWH in the future An important issue that still awaits a solution is the and we are working to ensure a culture and workplace development of a major Emergency Department at the Albury environment that reflects our espoused values. Hospital of a contemporary standard. Almost 60,000 people attend our emergency services each year – the second To support this direction, the Human Resource Department highest in Regional Australia. has been strengthened and we welcome Desirée Harker’s appointment as Executive Director of Human Resources, to The Albury Emergency Department was fit for purpose in lead these changes. 1990 however with its current workload and inadequate accommodation, a solution needs to be found. The North East & Border Mental Health Services continues to develop following the merger of 2012. On 1 July 2014 the Finally, we must acknowledge the contribution of Ulf Albury Based Community and Mental Health Services and Ericson, the inaugural Chair of Albury Wodonga Health for Drug and Alcohol Services of Murrumbidgee Local Health his contribution and leadership over the first five years of our District (MLHD) also transferred to AWH. The NEBMHS – endeavour. with over 400 staff is now the most significant mental health service in Regional Australia and has tremendous potential By the time this report is published the baton will have been for good when the critical mass is harnessed in the future. passed, with the retirement from the Board of Dr Peter Vine OAM, Graeme Welsh and Judy Charlton and the appointment We welcome the former Murrumbidgee Local Health and of Dr John Moran, Timothy Farrah together with myself as District staff – both Mental Health and Community Health Chair. services, and look forward to their contribution. With Stuart Spring’s retirement and Susan O’Neill’s In November 2013 AWH underwent a mid-term accreditation appointment as Chief Executive Officer, the Board and survey by the Australian Council on Health Care Standards. Executive now have the challenge to take AWH forward, as The result was affirming of the standards we seek to achieve. it strives to become one of Australia’s great Regional Health We have more work to do in preparation for the full survey Services. in late 2015.

The Community Advisory Committee continues to going from strength to strength and we welcome Sue Housego, Maria Berry, Karen Purtle, Cheryle O’Loan and Mohammed Alamgir to the Committee. Their role is vital in keeping us in tune with community needs and aspirations. Lou Lieberman Dr Stuart Spring The volunteers, now over 200 strong are a major source Chairman CEO of inspiration to us, they are obviously very committed and enjoy their voluntary role and we need them. Equally the volunteer Pastoral Care Workers are providing a niche service that is greatly valued.

AWH is continuing to develop as a major Regional Health Service, from a low base. We have gaps.

The Albury Wodonga Regional Cancer Centre (AWRCC) will provide a major stimulus but it is initially only bringing together what is disseminated throughout Albury Wodonga.

6 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT BOARD OF DIRECTORS AS AT 30 JUNE 2014

MR ULF ERICSON MS JUDY CHARLTON – RESIGNED 31 MARCH 2014 Chairman Director

MS NICKI MELVILLE MR GRAEME WELSH Deputy Chair Director

PROF JULIA COYLE MR PHILLIP WILLIAMS Director Director

DR PETER VINE OAM MR MATTHEW BURKE OAM – COMMENCED 30 JULY 2013 Director Director

MS ALLISON JENVEY Director

BOARD COMMITTEES

AUDIT AND RISK COMMITTEE EXECUTIVE REMUNERATION COMMITTEE The Audit and Risk Committee meets quarterly and as The Executive Remuneration Committee meets as required requested by the AWH Board, any Committee Member, to review performance and determine remuneration of Internal Auditor and Auditor-General. The Committee liaises executive management. with the internal and external auditors, reviews and approves audit programs and evaluates the adequacy and effectiveness Members: Nicki Melville (Chair), Ulf Ericson, Prof Julia of the overall governance framework operating within AWH. Coyle, Allison Jenvey

Members: Allison Jenvey (Chair), Nicki Melville, Ulf Ericson, Prof Julia Coyle, Phillip Williams COMMUNITY ADVISORY COMMITTEE The Community Advisory Committee meets by monthly to bring the voices of the community and consumers FINANCE COMMITTEE into the decision-making processes of AWH. Members The Finance Committee meets monthly to review all financial provide information and advice on needs, demands and matters, management information and internal control service developments from a community perspective. systems and considers and makes recommendations to the Board. Members: Graeme Welsh (Chairman), Liz Hare, Martin Butcher, Robyn Raine, Bev Bennie, Leanne Jenvey, from Members: Nicki Melville (Chair), Ulf Ericson, Graeme 1 January 2014: Karen Purtle, Mohammed Alamgir, Maria Welsh, Allison Jenvey, Phillip Williams, Judy Charlton Berry, Cheryl O’Loan, Susan Housego (resigned 31 March 2014)

QUALITY COMMITTEE The Quality Committee meets bi-monthly to monitor outcomes and improved the quality and effectiveness of the health services provided by AWH.

Members: Prof Julia Coyle (Chair), Dr Peter Vine OAM, Phillip Williams, Judy Charlton (resigned 31 March 2014)

ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 77 CLINICAL OPERATIONS DIRECTORATE

REPORT BY CATHERINE O’CONNELL Executive Director Of Clinical Operations

The Clinical Operations directorate co-ordinates and ACUTE SERVICES supports all services and staff directly associated with clinical care across acute, sub-acute, allied health and ambulatory • Further development of the combined bed management care departments throughout AWH. model that enables improvement in patient flow across both campuses. Another dynamic twelve months with many changes across • Review of cross campus transfers and clinical handover. all clinical departments as the organisation continues • Increased focus on National Safety and Quality Health to respond to the challenges of providing public health Services Standards in particular those that relate to services for Albury, Wodonga, Wangaratta, Beechworth minimising patient harm including clinical handover, and surrounding communities in north east Victoria and patient identification and consent, nutrition, falls and Southern NSW. medication safety. • Improved management for patients at discharge and The directorate re-structure to a fully integrated service in the introduction of systems to enable improved patient January 2014 has marked a point in the life of AWH that flow between inpatient and ambulatory services. indicates a maturing, responsive organisation. I take this opportunity to acknowledge and thank all staff who have WOMEN’S AND CHILDREN SERVICES participated in the planning and implementation of the • Expansion of midwifery care program change that now sees a structure capable of providing • Transfer of Parent and Baby Unit from Mercy Health effective leadership across AWH reflective of a large ‘go- Service ahead’ regional health service. SUB ACUTE SERVICES ACHIEVEMENTS THIS YEAR INCLUDE: • Planning to transfer rehabilitation services to Wodonga Clinical services have been strongly influenced by a number Hospital in 2015. of capital works projects on both campuses with a reduction • Transfer of Geriatric Evaluation Management (AGEM) in beds necessary over seven months to enable the service to Wodonga. refurbishment of the emergency department at Wodonga • Introduction of four specialist clinics: Continence, CDAMS, and the new endoscopy suite. Fall and Balance, and Pain Management. Each stream has achieved improvements in care provision through identified projects: PRIMARY CARE SERVICES SURGICAL SERVICES • Planning for transition of Albury Community Health Service from MLHD to AWH. HOLBROOK • Enhancement of surgical operating theatre allocation • Introduction of a Hospital in the Home (HITH) clinic at and utilisation. Wodonga. • Commencement of the new endoscopy/procedure unit at • Planning for a collaborative Palliative Care service. Wodonga and associated models of care. • The competitive bidding program for surgical services, NURSING SERVICES partnering with Albury Wodonga Private Hospital and Albury Day Centre. • Introduction of a Nurse Practitioner, Aged Care. • Introduction of outreach dental services and achievement • Introduction of Assistants in Nursing (AIN) to support of enhanced activity requirements. clinical care in all clinical departments. • Introduction of initiatives that focus on patient experience CRITICAL CARE & EMERGENCY and patient centred care. DEPARTMENTS • Integrated framework and designated nursing resources for wound care and skin integrity. • Implementation of a short stay bed unit at Albury. • TALLANGATTA • Commissioning of the newly re-furbished Wodonga Emergency Department. VIC

8 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT ALLIED HEALTH SERVICES As we commence our sixth year of AWH the directorate looks forward to defining priorities for improvement and continuing • Koolin Balit – program and updated strategic plan for the work of providing high quality care for our catchment Aboriginal Health Services. communities. While there will certainly be ongoing efforts for • Expansion of clinical educators for allied health projects already underway additional improvement initiatives disciplines. will include: • Introduction of a post arthroplasty review (PAR) Clinic that enhances post-operative management for joint • Completion of the clinical operations business plan replacements. 2014-2016 • Introduction of cognitive impairment assessment process • Participation in the next iteration of the AWH strategic in the acute setting by occupational therapy and speech plan pathology. • Confirmation of the preferred bed configuration in line with the AWH service plan PROFESSIONAL DEVELOPMENT AND • Implement Code Grey response Albury Hospital RESEARCH • Strengthening MTthe BEAUTYutilisation of Advanced Care Directives • Strengthened focus on staff training and education • Implementation of an integrated framework for Palliative Care • through a collaborative agreement with key local tertiary BRIGHT institutions, universities and other training providers. • Key initiatives to progress effective processes for clinical • Further development of the simulated learning handover •and consent environment (SLE) program across all clinical disciplines • Strengthened processes for patient flows to ambulatory in partnership with la Trobe University. services • Introduction of the Productive Ward and Productive • Introduction of the Victorian PROMPT program - a training Leader program across identified clinical departments. program for the management of maternity and neonatal • Introduction of E-Learning program for clinical and emergencies. WALWA mandatory training. • Introduction of an additional Nurse Practitioner, aged care focussing on outreach to community CORRYONG and residential SUPPORT SERVICES facilities. • Enhancement of AIN positions across inpatient services• to • Introduction of an integrated security service. support the high risk older patient in the acute setting. • Complete upgrade of CCTV system • Introduction of a model of care for medical procedures. • Implementation of Code Grey at Wodonga to strengthen • Improved processes for fracture clinic, outpatient safety in the workplace in line with Improving Safety and orthopaedics and wound care. Security in Victorian Health Services framework. • Introduction of a fractured Neck of Femur (NOF) program • Participation in the E-Health project to further progress that includes shared care between orthopaedics and the introduction of electronic documentation/patient geriatrics. information systems across the organisation. • Planning for the transition of Albury Dental Services in • Introduction of a designated resource for fire safety and January 2015. emergency/disaster management. • Multiple initiatives to integrate Albury Community Health • Enhanced Bariatric patient transfer capability Services to AWH. • Consolidate transport booking process. • Redesign of Health Independence Programs (HIP) • Upgraded radiology equipment at Wodonga. • Planning for the introduction of cardiology services. • Further development of the Parent and Baby Unit • • Actively participate in the development and planning for the Regional Cancer Centre. • Clinical and support services workforce development. • Strengthening capacity for Risk identification and management. • Expanding paediatric tele-health services through Victorian Department of Health project aimed to improve access for Victorian regional and rural patients to sub specialist paediatric services • Implement Health Care Assistants for patient monitoring

ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 99 FINANCE AND CORPORATE SUPPORT DIRECTORATE

REPORT BY MARTIN CLIFFORD Executive Director Finance & Corporate Support

Finance and Corporate Support provides a range of services • Corporate Records Management feasibility assessment underpinning AWH operations, including food services, completed environmental services, supply and logistics, biomedical • Deployment of new IV Pumps providing the latest engineering, finance, administration services and information technology and consistent equipment across the two communication and technology (ICT). Corporately, the main campuses directorate is responsible for financial governance and • Establishment of an organisation-wide Capital Expenditure reporting, fire safety, environmental management and Management committee ensuring transparent decision contract and procurement oversight. Services are currently making delivered through an amalgam of in-house, third party • Redesign and launch of a new AWH website provider and contract arrangements that differ across each • Implementation of Oracle Fixed Assets and Accounts campus. Receivable enhancing financial operations and governance • Upgraded the Wodonga Hospital paging system In the fifth year of AWH the Finance and Corporate Support directorate has continued to integrate and progressively The year ahead will present more challenges and opportunities consolidate those functions most critical to its operations. with further consolidation of Finance and Corporate Support While continuing to support the delivery of safe and service functions across AWH. A number of critical projects effective clinical services across all Campuses of AWH, the are already well underway including the establishment of a directorate has prioritised further enhancing its governance region-wide project team that will lead the implementation structures and projects critical to the further integration and single Patient Administration System (PAS) across the health consolidation of the corporate services supporting AWH service. The directorate will also continue to make significant Significant achievements include: progress in consolidating all its services across all sites.

• Completion of the feasibility study for service provision Key activities anticipated to be commenced or completed in options for corporate services ensuring in-house services 2014/15 are as follows: continue • Sustainability Vision and action plan approved by the • Progressive transition to new Health Purchasing Victoria Board (HPV) procurement policies for completion in June 2016 • Establishment of cross-campus administration • Implement a robust and comprehensive Financial management team Improvement Plan (FIP) to support the achievement of the • Completion of ICT Review and development of an approved 2014/15 budget Information Management strategic plan • Support integration of mental health, drug and alcohol • Implementation of new rostering system, Roster On, for and community health services transitioning from NSW staff employed through the Wodonga Hospital. from 1 July 2014 • A common menu management system, CBORD • Implement a comprehensive Waste Management Plan implemented across both main campuses across all AWH sites • Establishment of an organisation-wide Capital • Transition to a common PABX and Paging Systems for Expenditure Management Committee ensuring Albury and Wodonga main campuses transparent decision making • Preparation for the implementation of Activity Based • Completed the detailed dual campus financial review, Funding (ABF) as part of the National Health Reform including analysis of comparative performance with agenda selected regional Victorian Health Services • Implementation of a corporate records management • Appointment of key leadership roles including an system to improve processes and ensure relevant Environmental Services Manager, Revenue Manager, legislative and accreditation compliance Clinical Products Manager and Financial Reporting and • Development of clinical costing systems and approaches Analysis Manager across all sites

10 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT MEDICAL SERVICES DIRECTORATE

REPORT BY DR GLENN DAVIES Executive Director Medical Services

The Medical Services Directorate encompasses the key • We have strengthened our risk management processes. areas of Medical Workforce, Quality and Clinical Governance, As part of a three yearly assessment cycle the Victorian Pharmacy Services and Health Information (including our Managed Insurance Authority assessed our risk digital medical record). management framework and as a consequence we commenced a series of risk management staff training The Medical Services Directorate underwent a change of workshops to again further improve the capability leadership during 2013/14 following the resignation of Dr of managers to recognise and manage risks. Alastair Mah, Executive Director of Medical Services in • Our Rural Allied Health Team and District Nursing Service May 2014 whereby Dr Glenn Davies was appointed to this were assessed under the Community and Common Care position. Standards in November 2013 and all expected outcomes were met. We also continue to be fully accredited under the Aged Care Accreditation Standards as applied to the ACHIEVEMENTS THIS YEAR INCLUDE: Blackwood Cottage Residential Aged Care Facility.

MEDICAL WORKFORCE PHARMACY SERVICE • Medical staffing was further strengthened throughout • Our consolidated Pharmacy service over the year the year. Almost all of our junior medical staff are now has integrated a number of activities across our two recruited directly by AWH. We have developed a acute campuses over the year. In particular we have comprehensive orientation and education program that introduced PBS dispensing on discharge at both sites, operated throughout the year and many of our junior which aims to streamline patient discharges with a staff are now looking at pursuing further training within smooth transition between hospital and home. There has our region. also been this year a significant emphasis on medication • We have further strengthened and expanded medical safety, particularly in relation to infusions and medication staffing after hours on our acute campuses including prescribing. the implementation of night ward cover and the 24 hour presence of on-site physician trainees. • We have established combined geriatric training positions HEALTH INFORMATION with Mercy Health to further strengthen aged care This year has marked the first full year of the AWH digital services in Albury Wodonga. medical record. The project has successfully created: • We have actively recruited senior medical staff for our Emergency Department to meet the increasing demands • a single medical record across AWH, improving access to for emergency services. clinical information to support patient care; • offsite availability so consulting specialists can access their patient’s hospital records electronically; QUALITY AND CLINICAL GOVERNANCE • the ability to provide electronic discharge summaries • AWH is accredited by the Australian Council on through the digital medical record to improve both the Health Service Standards. In November 2013 AWH was timeliness and accuracy of information provided to general assessed against these standards at its periodic review. practitioners. The assessors confirmed our accreditation status and confirmed that all recommendations from a previous organisation wide survey were met. We have now commenced planning for our next major organisation wide survey which is scheduled for November 2015.

ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 1111 MENTAL HEALTH SERVICES DIRECTORATE

REPORT BY PETER COLLICOAT Executive Director Mental Health

The Mental Health directorate provides public mental health • The transfer of Albury based Mental Health and Drug services to the communities of North East of Victoria from and Alcohol services on the 1st July 2014 following an Mansfield in the south and Yarrawonga in the West to Corryong extensive piece of due diligence work involving a in the East, including the cities of Wangaratta, Benalla and collaborative partnership with Murrumbidgee Local Health Wodonga. From July 2014 Albury Mental Health, including District during 2013-14. community mental health and Inpatient Services at Nolan • Continuing work to ensure the integration of mental health House, along with Drug and Alcohol Services transferred to services in the Northeast of Victoria with maturing systems AWH extending our service boundaries into Southern NSW. to assist in improving clinical and corporate governance North East and Border Mental Health Services (NEBMHS) during 2013-14. operate from eleven different sites throughout North East • Successful preparation for the implementation of the new Victoria and four in NSW. Victorian Mental Health Act that come into effect on the 1st July 2014 OUR SERVICES INCLUDE • Substantial planning was undertaken to continue to align our services and reflect the clinical service planning that • Acute Inpatient care in Wangaratta and Albury for Adults had been undertaken in the prior year as well as further and Older People (Young people are admitted to Box Hill). developing models of care for our rehabilitation and • Adult Community Mental Health in three locations and recovery program. providing outreach to smaller communities. • The North East Child and Adolescent Mental Health • Integrated Primary Mental Health with the office in Service (NECAMHS) introduced a new way of providing Wangaratta but covering the whole of the region. services, the Choice and Partnership Approach (CAPA) in • Perinatal Mental Health and Infant Mental Health Services. July 2013. This substantially recast the way young people • Early Psychosis Services in Wodonga and Wangaratta. and families are being engaged and serviced in our region. • Hume Mental Health Specialist Visiting Service, Mental • CAPA is a clinical system that is being widely implemented Health Specialist Outreach Services and the Border across the UK, New Zealand and parts of Australia. The Private Psychiatry Service in Wodonga, Wangaratta and aim is to provide user-friendly services to young people Beechworth. and families that are designed around their needs, • Residential Rehabilitation and Recovery services in accessible, safe and effective. The system uses quality Wodonga and Beechworth. parameters combined with processes to facilitate • Child and Adolescent Mental Health with three office pathways through the service, attempting to avoid locations. unnecessary waits. In doing so, it attempts to place the • Autism Assessment and Kids Early Action Programs. needs of families at the centre of care. • Older Persons Mental Health in two sites. As well • NECAMHS has operated without waiting lists since mid- Cognitive Assessment and Behavioural Management January 2014 for the first time in many year. This change Services for Dementia are provided to part of the region. resulted in a 150% increase over the prior year in the • Residential Aged Care Specialist Service in Beechworth. number of clients seen after entry into the service. • In addition we have our Mental Health Practice • Kerferd Acute Inpatient Unit Wangaratta implemented Development and Service Development staff. two projects aimed at improving the experience of patients. • Opening in September 2014 is Jarrah Retreat Wodonga This was the Reducing Restrictive Interventions Project providing sub acute residential services. along with the commencement of the Safe Wards implementation, both being 12 month projects. Continuing ACHIEVEMENTS THIS YEAR reductions in the seclusion rates have occurred throughout • Our Recovery transformation programs won two the 2013-14 year with no episodes of restraint occurring. “Australia and New Zealand Mental Health Services • Funding for the improvement of the physical facility that national awards in 2013 for the work that has taken houses our adult community team in Wangaratta. This will place. Our website recovery.awh.org.au won an award be completed by the end of 2014. for innovative use of technology, while our transformative work with our clinical teams won an award in the category for assessment and treatment programs. This was positive recognition for the sustained work that many people have contributed.

12 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT HUMAN RESOURCE DIRECTORATE

REPORT BY DESIRÉE HARKER Executive Director Human Resources

STRATEGIC FOCUS ON OUR PEOPLE INJURY MANAGEMENT PERFORMANCE AWH recognised the importance of strategic capital Throughout 2013/2014 the Health Safety and Injury management, particularly in an environment where the Management Department, together with the work unit integration of cross border health services has added managers and supervisors, continued to reinforce an early significantly to the complexity and demand for contemporary intervention and supportive approach to the management human resource services. We place a high value on the of employees who are injured during the course of their development and sustainability of our workforce and have employment. strengthened our focus on strategic people management at an Executive level. Injury prevention strategies and effective return to work programs have combined to continue to reduce both Desirée Harker joined the Executive Management Team in the number of claims and total claims costs across the March 2014 in the newly created role of Executive Director organisation. Human Resources. The role has responsibility for leading and implementing human capital strategies, objectives and Working within the constraints of the work environment practices that enable our workforce to deliver high quality and the individual circumstances of our injured workers, health care services to our community and enable our Managers and Human Resource Staff have achieved cost people to reach their full potential. effective and sustainable outcomes for the organisation and our employees. Wherever practicable, AWH applies the WORKFORCE PROFILE same supportive approach to non-work related injuries. At 30 June 2014 AWH’s Full Time Equivalent (FTE) staff was 1,367. The FTE is the total number of staff (total headcount) adjusted for casual and part‑time staff to show the full‑time equivalent. This compares to a FTE of 1,247 at 30 June 2013 and reflects the expansion of health services principally in the medical, nursing and allied health areas.

WORKFORCE DATA DISCLOSURE 2014

LABOUR CATEGORY JUNE JUNE CURRENT MONTH FTE YTD FTE 2013 2014 2013 2014 Nursing 657.95 706.8 617.57 674.2 Administration and Clerical 191.09 205.31 194.72 199.07 Medical Support 52.53 71.78 55.69 70.2 Hotel and Allied Services 161.04 157.74 159.45 159.44 Medical Officers 12.34 12.18 22.45 13.00 Hospital Medical Officers 79.78 81.72 76.22 73.3 Sessional Clinicians 5.01 6.57 3.59 5.69 Ancillary Staff (Allied Health) 114.23 119.94 112.52 112.99 Dental Officers 3.67 4.01 3.14 3.82 Other Dental Clinicians 3.00 1.42 1.80 1.38 TOTAL 1,280.64 1,367.47 1,247.15 1,313.09

All employees of AWH are correctly classified in the above workforce data and are required to comply with the AWH Code of Conduct under their respective employment agreements. AWH is committed to applying the Public Sector employment principles and upholds the key principles of merit and equity in all aspects of the employment relationship. To this end we have policies and practices in place to ensure all employment related decisions including recruitment, training and retention are based on merit.

ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 1313 ALBURY WODONGA HEALTH Organisational Chart as at 30 June 2014

Chief Executive Officer Stuart Spring Executive Assistant Jacquie Carroll Media Communication

Executive Director of Executive Director Mental Medical Services Community Advisory Executive Director Executive Director Health Services Internal Auditor Committee Human Resources Clinical Operations Executive Director Dr Glenn Davies Peter Collicoat Financial & Corporate Ben Carr Felicity Fox Desiree Harker Catherine O’Connell Support Mental Health Martin Clifford Service Development Director of Executive Assistant Executive Assistant Infrastructure Transition Manager Program Manager Jenny Evans Diane Humm Deputy Director Mental Greg Pearl Executive Assistant Health Services Stuart Mcintosh Pain Program Manager Support Director of Clinical Esther Langenegger Services Stephanie Simmons Michael Nuck Training Matt Kleis Volunteer Fundraising Dr Heather Chaffey Psychiatric Group Coordinator Administrative Director of Finance Manager Workforce Private Clinic Manager Medical Manager Professional Services Manager Medical Unit Elaine Hill Imaging Development & Research Angela Morrison Jo Zamperoni Robyn Luty Liz Caunt Director of Pharmacy Natalie McIntosh Manager Debbie Stockton Leo Mason Manager Adult Community Mental Director of Logistics Data Analyst Acting Director Quality Health Service Darryl Hodgson & Clinical Governance Helen Rowland Stefan Anderson Director of Director of Allied Lynnette Ford Nursing/Maternity Health Ann Cassidy Karyn O’Loughlin Clinical Directors Manager of NECAMHS

Manager Awesome Project Manager Health Information Anaesthetics Terry Scanlan Support Services Project Management Dr Angus Mitchell Office Manager Sue Gugger Dr Stuart Heslop Health Information Manager Older Persons Jacinta Ducat Cancer Services (Wodonga) Mental Health Service Dr Craig Underhill Wendy Sutcliffe Sandra Davidson Manager Emergency IT Operations Manager Health Information Dr Michael Taylor Talpasai Goli (Albury) ICU Manager Rehab & Recovery Mental Health Dr Charles Lyn Robbie Service Mashonganyika Greg Calder Medicine Dr Franz Eversheim

O&G Manager Integrated Primary Mental Dr Simon Craig Health Service Acting Director Operational Director Operational Director Operational Director Operational Director Operational Director Orthopaedic Jennifer Ahrens Operational Critical Sub-acute/Continuing Surgical Services Acute Services Women’s & Children Primary Care Dr Elie Khoury Emergency Department Services DDON Care Dennis Baker Evelyn Silver Leanne Wegener Paediatrics DDON Albury Wodonga Lucie Shanahan Manager Adult Acute / Dr Mark Norden Triage Ian Aldrich Julie Wright Psychiatry Betty Payne Dr Alan England Rehabilitation Senior Psychiatric Dr Michael Njovu Nurse Surgery Maureen Cuskelly Dr Neil Bright Service Development & Quality Manager Pauline Brandon Mental Health Stuart Mcintosh Transition Manager Transition Service Development Nurse Triage

Service PROGRESS ON THE ALBURY WODONGA REGIONAL CANCER CENTRE Betty Payne Greg Calder Greg Private Clinic Health Service Michael Nuck Primary Mental Health Service Manager Adult Terry Scanlan Terry Health Services Quality Manager Jo Zamperoni Health Services Jennifer Ahrens Manager Rehab & Senior Psychiatric Pauline Brandon Peter Collicoat Stefan Anderson Sandra Davidson Psychiatric Group Manager Integrated Maureen Cuskelly Maureen Community Mental Mental Health Service Manager Adult Acute / Manager of NECAMHS Service Development & Manager Older Persons As is apparent to every Borella Road commuter, the Albury Wodogna Regional Cancer Centre is developing at a rapid pace. Recovery Mental Health Deputy Director Mental Executive Director Mental

From the turning of the sod in December 2013, Hansen Yunken, its workforce and contractors are transforming the landscape.

By July 2014 we see the West Wing comprising the Wellness Centre, the clinical consulting and research wing and a pod of 10 I C U O& G inpatient beds arising before us. The Wellness Centre will provide individual and group programs to help people and families Surgery Training Me dici ne Psychiatry Emergen cy rics Paediat Leo Mason Dr Charl es Orthopaedic Anaesthetics Diane Humm Rehabilitation Dr Neil Bright Dr Elie Khoury Cancer Servi ces Mashonganyik a Dr Simon Craig affected by cancer, including information sessions, support groups and complementary health programs. Dr Mark Norden Dr Alan England Dr Stuart Hesl op Clinical Directors Dr Michael Njovu Dr Michael Taylor Director of Clinical Dr Angus Mitchell Dr Craig Underhill Executive Assistant Dr Franz Eversheim Director of Pharmacy Dr Heather Chaffey Medical Services Dr Glenn Davies Executive Director of R obbie (Albury) Manag e r Manager Liz Caunt (Wodonga) Medical Unit Lyn Lynnette Ford Lynnette Health Information Health Information Wendy Sutcliffe Wendy Manager Workforce Health Info rmation & Clinical Governance Acting Director Quality Office Data Analyst Jacinta Ducat Project Manager Helen Rowland Angela Morrison Director of Finance Executive Assistant Project Management Stephanie Simmons Jacquie Carroll Executive Assistant Media Communication Support Martin Clifford Executive Director Financial & Corporate Financial Robyn Luty Sue Gugger Talpasai Goli Talpasai Administrative Support Services Darryl Hodgson Services Manager Manager Awesome Director of Logistic s IT Operations Manager Stuart Spring Primary Care Leanne Wegener Operational Director Chief Executive Officer Health Director of Allied Karyn O’Loughlin Care Jenny Evans Executive Assistant Manager Lucie Shanahan Services Operational Director Matt Kleis Sub-acute/Continuing Debbie Stockton Manager Support Manager Professional Organisational Chart as at 30 June 2014 as at 30 June Organisational Chart Development & Research ALBURY WODONGA HEALTH HEALTH WODONGA ALBURY The construction style of the prefabricated segments creates a weekly transformation.

On the East Side, the radiotherapy bunkers are obvious as are the fire stairs. Executive Director Clinical Operations Catherine O’Connell The vision of Albury Hospital from Borella Road is now forever changed. It is expected that the floor areas will be in place by Wodonga Julie Wright Imaging Services DDON December and once enclosed the hard yards of intricate fit out will commence, ready for occupation in late 2015. Pain Program Pain Women’s & Children Women’s Operational Director Manager Medical Program Manager Natalie McIntosh Esther Langenegger Desiree Harker Desiree Human Resources Executive Director Ian Aldrich DDON Albury Acting Director Operational Critical Emergency Department Emergency Committee Felicity Fox Director of Ann Cassidy Community Advisory Nursing/Maternity Evelyn Silver Acute Services Operational Director Ben Carr Internal Auditor Elaine Hill Coordinator Volunteer Fundraising Volunteer Dennis Baker Surgical Services Operational Director Director of Greg Pearl Greg Infrastructure ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 1515 STATEMENT OF PRIORITIES: PART A – STRATEGIC PRIORITIES The Victorian Government’s priorities and policy directions are outlined in the Victorian Health Priorities Framework 2012-2022. In 2013-14 Albury Wodonga Health Service will contribute to the achievement of these priorities by:

PRIORITY ACTION DELIVERABLE OUTCOMES

Developing a Implement formal advance care AWH will convene a multi-disciplinary Implemented. system that is planning structures and processes committee involving the Community responsive to that provide patients with Advisory Committee and clinical staff people’s needs opportunities to develop, review and to develop policies to guide clinical have their expressed preference for practice. future treatment and care enacted.

Develop opportunities for greater Agreements will be reached with the Agreements with partners private sector collaboration, private cancer service providers to engaged for AWRCC coordination and integration provide the conditions to apply in the reaching final stages by 30 operations of the Albury Wodonga June 2014. Coordinated Cancer Centre.

Improving every Improve thirty-day unplanned AWH will identify causes of AWH have a formal process Victorian’s health readmission rates unplanned readmissions and develop to review all unplanned status and policies and protocols for the re-admissions with monthly experiences reduction of unplanned readmissions. reports analysed via the Clinical Operations Senior Managers.

Consider new models of care AWH will develop a specific plan A clinical governance and more coordinated services for the development of services framework is in place to respond to the specific needs for patients with diabetes and to manage and monitor of people with priority clinical commence implementation of the diabetes clinical practice. conditions plan.

Contribute to the provision of AWH will develop dental health Active dental program which additional dental services to service initiatives to reconfigure exceeds Commonwealth achieve the targets, milestones service delivery so as to meet and State Targets and objectives of the National the targets required under the Partnership on Treating More Public Commonwealth State Agreement Dental Patients

Expanding Implement the Credentialing and AWH will introduce the ‘Partnering for The Partnering for service, Scope of Practice policy and Performance’ following the workshop Performance framework is workforce and ‘Partnering for Performance’ for clinical leaders in July 2013. in place. system capacity framework for senior clinicians

Increasing Reduce variation in health service AWH will benchmark staffing Benchmarking study the system’s administration costs levels against two peer regional concluded and the process financial health services and review further to implement actions has sustainability and opportunities for continuing commenced. productivity administrative efficiencies.

Identify opportunities for efficiency AWH will, following the completion Feasibility study concluded and better value service delivery of the ‘feasibility of outsourcing of in September 2013 and Support Services’ review, consider the process to implement identified options to reduce the cost recommendations underway. of non-clinical services.

16 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT PART A – STRATEGIC PRIORITIES CONT’D

PRIORITY ACTION DELIVERABLE OUTCOMES

Implementing Develop and implement AWH will implement ‘short stay’ Four (4) bed Short Stay Unit continuous improvement strategies that capacity at both the Albury and commenced operation and evaluation improvements optimise access, patient Wodonga campuses and evaluate the revealed positive benefit. and innovation flow, system coordination consequences and the quality and safety of hospital services

AWH will implement Elective Surgery ESIS reporting implemented however Information System reporting. shadow reporting still occurring as per Department of Health, Victoria directive. Significant improvement in patients on waitlist and length of time before elective surgery.

AWH will establish multidisciplinary Regular process to review ‘longest oversight of the reduction in ‘longest waits’ with target action in place. wait’ patients in accord with Department targets.

Increasing Prepare for commencement The North East and Border Mental North East and Border Mental Health accountability & of proposed new mental Health Service Governance functioning effectively. Review of transparency health legislation in 2014 committee will provide oversight of governance places responsibility with the implementation of Mental Health AWH Board processes. Legislative Changes.

Prepare for National Safety AWH will undergo mid-term survey AWH underwent a mid-term survey and Quality Health Service in November 2013 and implement in November 2013 by the Australian Standards, as applicable. recommendations as required. Council on Health Service Standards (ACHS) under the Evaluation and Quality Improvement Program (EQuIP National), where the assessors confirmed ongoing accreditation.

Increased transparency and AWH will complete the AWH/Hume Patient Administration System accountability in reporting Regional Health Alliance Patient scoping study completed and of accurate and relevant Administration System scoping and submitted. Awaiting implementation. information about the feasibility study. organisations performance

Improving Maximise the use of health AWH will implement an electronic Satisfactorily implemented. utilisation of ICT infrastructure rostering/payroll system to the e-health and Wodonga Hospital during 2013/14. communications technology.

Trial, implement and AWH will extend the ‘Order Entry’ Partial implementation of pathology evaluate strategies that use capacity of the ‘Electronic medical and imaging order entry in 2013/14. e-health as an enabler of Record’ project during 2013/14. Extension of capability to both better patient care campuses possible in 2014/15 due to increased computer access in Albury Emergency Department.

ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 1717 PART B: PERFORMANCE PRIORITIES

FINANCIAL PERFORMANCE

KEY PERFORMANCE INDICATOR TARGET ACTUAL OPERATING RESULTS Annual Operating result ($m) $0 -1.634M WIES (1) ACTIVITY PERFORMANCE Percentage of WIES (public & private) 100 90% performance to target CASH MANAGEMENT Creditors <60 days <59 days Debtors <60 days <71 days

ACCESS PERFORMANCE

KEY PERFORMANCE INDICATOR TARGET ACTUAL ACTUAL WODONGA ALBURY EMERGENCY CARE Percentage of ambulance transfers within 40 90% 96% 92% minutes NEAT – Percentage of emergency presentations 75% 76% 70% to physically leave the emergency department for admission to hospital, be referred to another hospital for treatment or be discharged within four hours (July – December 2013) NEAT – Percentage of emergency presentations 81% 77% 67% to physically leave the emergency department for admission to hospital, be referred to another hospital for treatment, or be discharged within four hours (January – June 2014) Number of patients with a length of stay in the 0 67 370 emergency department greater than 24 hours Percentage of Triage Category 1 emergency 100% 100% 100% patients seen immediately Percentage of Triage Category 1 to 5 emergency 80% 83% 77% patients seen within clinically recommended times

(1) WIES is a Weighted Inlier Equivalent Separation

18 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT PART B: PERFORMANCE PRIORITIES CONT’D

SERVICE PERFORMANCE

KEY PERFORMANCE INDICATOR TARGET 2013/14 2013/14 ACTUALS ACTUALS WODONGA ALBURY CRITICAL CARE ICU Number of days below agreed minimum 0 N/A 0 operating capacity (1) QUALITY AND SAFETY Health service accreditation Full compliance Residential aged care accreditation Full compliance Cleaning standards Full compliance Health care worker immunisation - influenza 75 66 67 Hospital acquired infection surveillance No outliers Hand Hygiene (rate) 70 81 77 SAB rate per occupied bed days (2) < 2/10,000 0.87 1.75 Victorian Patient Satisfaction Monitor: (OCI) (3) 73 (July to December 2013) Consumer Participation Indicator (4) (July to 75 December 2013) Victorian Hospital Experience Measurement Full compliance Instrument (5) (January to June 2014) People Matter Survey Full compliance MATERNITY Percentage of women with prearranged 100 97% N/A postnatal home care MENTAL HEALTH NEBMHS 28 day readmission rate 14 9 Post-discharge follow up rate 75 79 Seclusion rate per occupied bed days < 15/1,000 11

(1) The agreed minimum operating capacity is 5 ICU equivalents (2) SAB is staphylococcus aureus bacteraemia (3) The target for the Victorian Patient Satisfaction Monitor is the Overall Care Index (OCI) which comprises six categories. The Department Of Health survey instrument ceased in June 2013. (4) The Consumer Participation Indicator is a category of the Victorian Patient Satisfaction Monitor (5) The Victorian Health Experience Measurement Instrument (VHEMI) will succeed the VPSM as the instrument for measuring patient experience. The initial survey was conducted in April 2014 . No report available as of 20 June 2014.

ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 1919 PART C: ACTIVITY

FUNDING TYPE ALBURY WODONGA WANGARATTA BEECHWORTH ACUTE ADMITTED ^ WIES Public 8,856.7 WIES Private 1,290.87 WIES (Public & Private) 10,147.57 WIES DVA 219.68 WIES TAC 17.67 WIES Total 10,384.92 ACUTE ADMITTED CW Public 10,727.64 CW Private 2,857.08 CW DVA 381.74 CW Compensable 251.04 ACUTE NON-ADMITTED Emergency Services 32,318 26,628 Specialist Clinics 13,062 8,729 SUBACUTE & NONACUTE ADMITTED * Rehab Public 5,276.65 1,339.68 Rehab Private 2,023.96 145.31 Rehab DVA 242.07 99.45 Rehab Compensable 41.02 GEM Public 2,131.07 598.46 GEM Private 785.02 145.31 GEM DVA 190.71 99.45 GEM Compensable 65.52 Palliative Care Public N/avail 179.89 Palliative Care DVA N/avail 11.7 SUBACUTE NON-ADMITTED Palliative Care Other Non-admitted 1,622 Palliative Care Other Non-admitted - 14 DVA Health Independence Program 4,426 14,662 Health Independence Program – DVA 6 164 AGED CARE HACC 17,594 MENTAL HEALTH AND DRUG SERVICES Mental Health Inpatient 5,048 Mental Health Ambulatory 33,645 Included with Included with Wodonga Wodonga Mental Health Residential 3,654 Mental Health Sub Acute 1,727 5,087 PRIMARY HEALTH Community Health / Primary Care 5,806 Programs

^ does not include work performed under the contestable elective surgery program * service measure has changed, these figures are not comparable to 12/13

20 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT PART D In 2012/13, the Commonwealth Government reduced funding to Victorian Health services by $107 million.

The Commonwealth Government decision to return funding of $107 million to Victorian hospitals and health services in 2012/13 was a one-off Commonwealth payment, leaving an ongoing Commonwealth shortfall in promised funding of $368 million over the next three years. In 2013/14, the impact is $99.5 million less than promised.

PERIOD: 1 JULY 2013 – 30 JUNE 2014

ESTIMATED NATIONAL TOTAL PROVISIONAL WEIGHTED ACTIVITY FUNDING UNITS Activity Based Funding 17,675 75,496,153 34.47% Other Funding 15,855,318 Total 91,351,471 Hospital acquired infection No outliers No outliers No outliers surveillance

If the Commonwealth government returns funding of $99.5m this financial year, Albury Wodonga Health budget will increase by $1.01million. SUMMARY OF FINANCIAL RESULTS

2014 2013 2012 2011 2010 $000 $000 $000 $000 $000 Total Revenue 227,368 205,950 181,791 176,059 157,552 Total Expenses 219,171 200,166 183,763 171,003 157,375 Net Result for the Year (incl Capital 8,197 5,784 -1,972 5,056 177 and Specific Items) Retained Surplus/(Accumulated 17,242 9,045 3,261 5,233 177 Deficit) Total Assets 117,472 91,164 74,696 75,097 73,655 Total Liabilities 45,668 42,450 34,508 32,937 36,551 Net Assets 71,804 48,714 40,188 42,160 37,104 Total Equity 71,804 48,714 40,188 42,160 37,104

SUMMARY OF SIGNIFICANT CHANGES IN FINANCIAL POSITION 2013/14 During the course of the financial year, the refurbishment total annual recurrent revenue across the three mental of the Wodonga Emergency Department (ED) continued health services combined is approximately $23M. This beyond the expected completion date of July 2013 and had a part year affect in the prior financial year with was not fully completed until October 2013. During the 2013/14 being the first full financial year of operation. refurbishment of the ED, beds from the Surgical ward were closed and converted into a temporary ED to allow In February 2014, a short stay unit adjacent to the Albury for a functioning ED in Wodonga. The delay affected bed Emergency Department (ED) was commissioned with 4 new capacity over and above that which was budgeted and beds. This increased the total number of available beds therefore activity at the Wodonga campus was well below across the Albury campus and provided an opportunity to the funded level from the Department of Health Victoria. more effectively manage a cohort of patients through an admitted episode of care outside of the ED and without the On December 10, 2012 the North East Border Mental need to move to a ward that would lead to an overnight Health Services (NEBMHS) was established bringing stay or longer. These patients are discharged within a together the mental health services of Beechworth 24 hour period of admission. There was no incremental Health Service, Northeast Health Wangaratta and the recurrent funding provided to support these additional beds. Wodonga campus of Albury Wodonga Health. The

ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 2121 ENVIRONMENTAL PERFORMANCE As one of the largest regional health services of Victoria, AWH is committed to maintaining and improving the health AWH has adopted appropriate environmental management and wellbeing of the people, communities and environment planning processes to incorporate environmental of Southern New South Wales and North East Victoria. AWH sustainability in its planning, operations and policy. recognises that in order to do this, we must lead by example and take responsibility for our environmental footprint.

ELECTRICITY (KWH) 8400000 ELECTRICITY 8200000 8000000 Drop in consumption of 6.5% compared to previous year; due to new chiller sets and staff 7800000 behaviour programs. 7600000

7400000 2011-12 2012-13 2013-14 NATURAL GAS (GJ) 31000 30000 NATURAL GAS 29000 Drop in consumption of 1.8% compared to 28000 previous year due to changeover of boilers and improved heating exchanges. 27000

26000 2011-12 2012-13 2013-14 WATER (KL) 62000 60000 WATER 58000 56000 Rise in water consumption on previous year by 54000 3.6% due to capital works and more accurate recording. 52000 50000 48000 46000 2011-12 2012-13 2013-14 CLINICAL WASTE (KG) 54000 52000 50000 CLINICAL WASTE 48000 Drop in clinical waste generation of 14%, 46000 due to behaviour programs targeting 44000 segregation of waste by staff. 42000 40000 2011-12 2012-13 2013-14

1. Data referred to in the graphs are for the Albury and Wodonga Campus only 2. For more detailed breakdown please refer to the AWH Sustainability Report 2013-14

22 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT STATUTORY COMPLIANCE AND MANDATORY REPORTING MANNER OF ESTABLISHMENT AND RELEVANT MINISTERS Albury Wodonga Health (AWH) is established under the Health Services Act 1988. The responsible Ministers for Health during the reporting period were the Honourable David Davis, MLC, Minister for Health and Ageing and the Honourable Mary Wooldridge MLA, Minister for Mental Health

OBJECTIVES, FUNCTIONS, POWERS AND DUTIES The Objectives, Functions, Powers and Duties of AWH are described in the By-Laws of the organisation.

DETAILS OF INDIVIDUAL CONSULTANCIES > $10,000 A number of consultants were contracted to work for AWH in 2013/14. As required by the Victorian Industry Participation Policy Act 2003. A summary of these consultancies is provided herewith:

EXPENDITURE CONSULTANT PURPOSE OF CONSULTING 2013/14 FUTURE $ $ BILLARD LEECE Completion of feasibility assessment 10,000.00 PARTNERSHIP for the to be constructed cardiac catheterisation laboratory BIRUU HEALTH PTY LTD Provision of assistance with strategic 55,625.91 planning and service planning for mental health services and the Albury Wodonga Regional Cancer Centre BYRON COLLINS Information Technology consulting 79,200.00 1,200 services including support to major IT projects, review of IT services and assistance with preparation of an IT strategic plan CLE CONSULTING Workforce consulting services including 59,784.71 AUSTRALIA PTY LTD support with culture change, leadership and workforce strategic planning COGENT BUSINESS Completion of corporate and non-clinical 38,620.57 SOLUTIONS PTY LTD support services feasibility assessment METIS ADVISORY Provision of advice regarding financial 46,826.03 negotiations in support of the agreement between partner organisations regarding the Albury Wodonga Regional Cancer Centre MICHAEL C RHOOK Financial and activity modelling and 13,500.00 benchmarking services MKM HEALTH PTY Completion of a business case for a new 84,413.65 LIMITED Patient Administration System submitted to the Department of Health for funding 387,970.87

DETAILS OF CONSULTANCIES < $10,000 In 2013-14 Albury Wodonga Health engaged six consultancies where the total fees payable to the consultants were less than $10,000 with a total expenditure of $25,611.65 (excl GST).

ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 2323 PROTECTED DISCLOSURE ACT 2012 FREEDOM OF INFORMATION The Protected Disclosures Act 2012 (Victoria) is made APPLICATIONS 2013/14 operational through the AWH Protected Disclosure Policy Under the Freedom of Information Act 1982, and the and Procedure (October 2013). These outline AWH Health Records and Information Privacy Act 2002, AWH obligations under the Act and the processes by which any received the following requests: staff member of AWH may make a disclosure about improper conduct without fear of retribution or discrimination. There FOI Requests received 399 were no reports made to the Independent Broad-based Access granted 383 Anti-corruption Commission (IBAC) in 2013-2014. Requests Denied 0 Request not proceeded with 5 COMPLIANCE WITH BUILDING AND MAINTENANCE PROVISION OF BUILDING No documents 11 ACT 1993 AWH complies with the requirements of the Building and CARERS RECOGNITION ACT 2012 Maintenance of Building Act 1993. Routine inspections and AWH meets its obligations under the Carers Recognition ongoing maintenance programs were undertaken to ensure Act 2012. Health professionals and contracted Visiting buildings on both campuses are maintained in a safe and Medical Officers understand their obligations and are serviceable condition. Where required, AWH implemented trained in the care relationship principles. AWH has recommendations arising from those inspections through a procedures and processes through which carers receive program of rectification and maintenance works. support, education and assistance depending on their unique situation. Nominated carers are identified in the NATIONAL COMPETITION POLICY AWH admission process, including such services as acute, community health and palliative care. Where it is not AWH supports and complies with the National Competition practicable for AWH to provide all facets of support and Policy. In addition, the Victorian Government’s competitive assistance required, carers are referred to external care neutrality pricing principles for all relevant business activities support agencies. AWH acknowledges that carers may have been applied. be in the form of family members, case workers, medical power of attorney, and / or substitute decision makers. VICTORIAN INDUSTRY PARTICIPATION There were no formal complaints in 2013-14 regarding POLICY ACT 2003 failure to appropriately support and assist carers. AWH abides by the Victorian Industry Participation Policy Act 2003. In 2013/14 one contract commenced by AWH HEALTH AND SAFETY under this Act. Workplace Health & Safety is in the forefront of the AWH armoury of staff wellbeing. Working safely is a condition of The contract was: employment with AWH. All new staff are inducted to the • The Wodonga Hospital Inpatient Rehabilitation Ward AWH WHS programme. Consultation and engagement (AWH 09) to the value of $1.8. Used 80% local content with all who work within, and with, AWH is fundamental and retained 30 EFT. Skills transfer saw the retention of to improving safety performance. AWH has an active team one (1) existing apprentice. of Health & Safety Representatives who participate in the reporting and monitoring of Workplace Health & Safety The contracts completed were: issues for staff through their participation in the Workplace • The Wodonga Hospital Day Procedure Unit and Health & Safety Consultative Committee (WHSCC). Emergency Department Upgrade to the value of $3m. Used 95% local content and created for length of the The WHCCCs report through the Workplace Health & project 38 additional EFT and ensured the retention of 18 Safety Systems Management Committee to the Executive EFT. Skills transfer saw the recruiting of 1 new Committee and the Board of Directors through the Audit & apprenticeship and the retention of 1 existing apprentice. Risk Committee. The performance of the health service is measured against an audit tool designed by the Department • The Supply Installation & Commissioning of a PET/CT of Health (VIC) and performance is improving annually. Scanner. This project was deemed not contestable by the ICN and as such there were no specific commitments in relation to local content. EX-GRATIA PAYMENTS AWH made no ex-gratia payments in the 2013/2014 AWH will continue to comply with the regulations of the financial year. VIPP and implement the policy to works and contracts as it applies.

24 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT ADDITIONAL INFORMATION

In compliance with the requirements of the Standing ATTESTATION ON DATA INTEGRITY Directions of the Minister for Finance, details in respect of the items listed below have been retained by Albury I, Dr Stuart Spring, certify that Albury Wodonga Health Wodonga Health and are available to the relevant Ministers, Service has put in place appropriate internal controls and processes to ensure that reported data reasonably Members of Parliament and the public on request (subject reflects actual performance. Albury Wodonga Health has to the freedom of information requirements, if applicable): critically reviewed these controls and processes during the year. a) A statement of pecuniary interest has been completed; b) Details of shares held by senior officers as nominee or held beneficially; Dr Stuart Spring c) Details of publications produced by the Department Chief Executive Officer, Albury Wodonga Health about the activities of the Health Service and where 25 August 2014 they can be obtained; ATTESTATION FOR COMPLIANCE d) Details of changes in prices, fees, charges, rates and WITH THE MINISTERIAL STANDING levies charged by the Health Service; DIRECTION 4.5.5.1 - INSURANCE I, Dr Stuart Spring certify that Albury Wodonga Health e) Details of any major external reviews carried out on the Service has complied with Ministerial Direction 4.5.5.1 Health Service; - Insurance. f) Details of major research and development activities undertaken by the Health Service that are not otherwise covered either in the Report of Operations or in a document that contains the financial statements and Dr Stuart Spring Report of Operations; Chief Executive Officer, Albury Wodonga Health 25 August 2014 g) Details of overseas visits undertaken including a summary of the objectives and outcomes of each visit; ATTESTATION ON COMPLIANCE WITH AUSTRALIAN/NEW ZEALAND RISK h) Details of major promotional, public relations and MANAGEMENT STANDARD marketing activities undertaken by the Health Service to I, Dr Stuart Spring, certify that Albury Wodonga Health develop community awareness of the entity and its Service has risk management processes in place services; consistent with the AS/NZS ISO j31000:2009 and an internal control system is in place that enables the i) Details of assessments and measures undertaken to executives to understand, manage and satisfactorily improve the occupational health and safety of employees; control risk exposures. The Audit and Risk Committee verifies this assurance and that the risk profile of Albury j) General statement on industrial relations within the Wodonga Health has been critically reviewed within the Health Service and details of time lost through industrial last 12 months. accidents and disputes, which is not otherwise detailed in the Report of Operations; and k) A list of major committees sponsored by the Health Dr Stuart Spring Service, the purposes of each committee and the extent Chief Executive Officer, Albury Wodonga Health to which the purposes have been achieved. 25 August 2014

l) Details of all consultancies and contractors including RESPONSIBLE BODIES DECLARATION consultants/contractors engaged, services provided, In accordance with the Financial Management Act of and expenditure committed for each engagement. 1994, I am pleased to present the Report of Operations

for Albury Wodonga Health Service for the year ending 30 June 2014.

Hon Louis Lieberman Chairman, Albury Wodonga Health 25 August 2014

ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 2525 DISCLOSURE INDEX

The annual report of Albury Wodonga Health is prepared in accordance with all relevant Victorian legislation. This index has been prepared to facilitate identification of the Department’s compliance with statutory disclosure requirements.

LEGISLATION REQUIREMENT PAGE REFERENCE MINISTERIAL DIRECTIONS REPORT OF OPERATIONS CHARTER AND PURPOSE FRD 22E Manner of establishment and the relevant Ministers 23 FRD 22E Objectives, functions, powers and duties 23 FRD 22E Nature and range of services provided 4 MANAGEMENT AND STRUCTURE FRD 22E Organisational structure FINANCIAL AND OTHER INFORMATION FRD 10 Disclosure index 26 FRD 11A Disclosure of ex-gratia payments 24 FRD 12A Disclosure of major contracts 24 FRD 21B Responsible person and executive officer disclosures 93 FRD 22E Application and operation of Protected Disclosure Act 2012 24 FRD 22E Application and operation of Carers Recognition Act 2012 24 FRD 22E Application and operation of Freedom of Information Act 1982 24 FRD 22E Compliance with building and maintenance provisions of 24 Building Act 1993 FRD 22E Details of consultancies over $10,000 23 FRD 22E Details of consultancies under $10,000 23 FRD 22E Major changes or factors affecting performance 21 FRD 22E Occupational health and safety 24 FRD 22E Operational and budgetary objectives and performance against 16 objectives FRD 24C Reporting of office-based environmental impacts 22 FRD 22E Significant changes in financial position during the year 21 FRD 22E Statement of availability of other information 25 FRD 22E Statement on National Competition Policy 24 FRD 22E Subsequent events 54 FRD 22E Summary of the financial results for the year 21 FRD 22E Workforce Data Disclosures including a statement on the 13 application of employment and conduct principles FRD 25B Victorian Industry Participation Policy disclosures 24 FRD 29 Worforce Data disclosures 13 SD 4.2(g) Specific information requirements Financial Statements SD 4.2(j) Sign-off requirements 25 SD 3.4.13 Attestation on data integrity 25 SD 4.5.5.1 Ministerial standing direction 4.5.5.1 compliance attestation 25 SD 4.5.5 Risk management compliance statement 25

26 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT DISCLOSURE INDEX CONT’D

LEGISLATION REQUIREMENT PAGE REFERENCE FINANCIAL STATEMENTS Financial statements required under Part 7 of the FMA SD 4.2(a) Statement of changes in equity Financial Statements SD 4.2(b) Comprehensive operating statement Financial Statements SD 4.2(b) Balance Sheet Financial Statements SD 4.2(b) Cash flow statement Financial Statements OTHER REQUIREMENTS UNDER STANDING DIRECTIONS 4.2 SD 4.2(a) Compliance with Australian accounting standards and other Financial Statements authoritative pronouncements SD 4.2(c) Accountable officer’s declaration Financial Statements SD 4.2(c) Compliance with Ministerial Directions Financial Statements SD 4.2(d) Rounding of amounts LEGISLATION Freedom of Information Act 1982 24 Protected Disclosure Act 2001 24 Victorian Industry Participation Policy Act 2003 24 Building Act 1993 24 Financial Management Act 1994 Financial Statements

ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 2727

ANNUAL FINANCIAL STATEMENTS

For the Year Ended June 30, 2014

Comprising: o Board Member’s, Accountable Officer’s and Chief Finance & Accounting Officer’s Declaration o Auditor-General’s Report o Comprehensive Operating Statement o Balance Sheet o Statement of Changes in Equity o Cash Flow Statement o Notes to the Financial Statements

ALBURY WODONGA HEALTH SERVICE ANNUAL REPORT Page 1

28 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT

ANNUAL FINANCIAL STATEMENTS

For the Year Ended June 30, 2014

Comprising: o Board Member’s, Accountable Officer’s and Chief Finance & Accounting Officer’s Declaration o Auditor-General’s Report o Comprehensive Operating Statement o Balance Sheet o Statement of Changes in Equity o Cash Flow Statement o Notes to the Financial Statements

ALBURY WODONGA HEALTH SERVICE ANNUAL REPORT Page 1

29 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 29 30 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 31 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 31 Albury Wodonga Health Service Annual Report 2013/2014

Albury Wodonga Health Service Comprehensive Operating Statement For the financial year ended 30 June 2014

Note 2014 2013 $'000 $'000

Revenue from operating activities 2 209,250 189,262 Revenue from non-operating activities 2 770 1,025 Employee expenses 3 (133,803) (118,265) Non salary labour costs 3 (19,067) (20,172) Supplies and consumables 3 (32,774) (28,979) Other expenses 3 (26,010) (24,298) Net result before capital and specific items (1,634) (1,427) Capital purpose income 2 17,348 12,174 Specific income 2(e) - 3,489 Depreciation 4 (5,782) (5,879) Specific expenses 3(c) (196) (1,108) Finance costs 5 (19) (20) Expenditure using capital purpose income 3 (1,520) (1,445)

NET RESULT FOR THE YEAR 8,197 5,784 Other comprehensive income Items that will not be reclassified to net result Changes in property, plant & equipment revaluation surplus 17 14,893 3,837 Total other comprehensive income 14,893 3,837 Comprehensive result 23,090 9,621

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

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32 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Albury Wodonga Health Service Annual Report 2013/2014

Albury Wodonga Health Service Balance Sheet As at 30 June 2014

Note 2014 2013 $'000 $'000 Current assets Cash and cash equivalents 6 19,930 24,434 Receivables 7 5,792 5,501 Investments and other financial assets 8 960 - Inventories 9 2,205 1,853 Other assets 10 1,387 1,123 Total current assets 30,274 32,911

Non-current assets Receivables 7 2,480 2,414 Property, plant & equipment 11 84,718 55,839 Total non-current assets 87,198 58,253 TOTAL ASSETS 117,472 91,164

Current liabilities Payables 12 18,331 18,116 Provisions 14 24,185 21,991 Other current liabilities 16 510 - Total current liabilities 43,026 40,107

Non-current liabilities Provisions 14 2,642 2,343 Total non-current liabilities 2,642 2,343 TOTAL LIABILITIES 45,668 42,450 NET ASSETS 71,804 48,714

EQUITY Property, plant & equipment revaluation surplus 17a 18,730 3,837 Contributed capital 17b 35,832 35,832 Accumulated surpluses/(deficits) 17c 17,242 9,045 TOTAL EQUITY 17c 71,804 48,714 Contingent assets and contingent liabilities 22 Commitments 21 This Statement should be read in conjunction with the accompanying notes.

ALBURY WODONGA HEALTH SERVICE ANNUAL REPORT Page 6 33 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 33 5,784 8,197 3,837 (1,095) 14,893 40,188 48,714 71,804 Total $'000 - - - 8,197 5,784

3,261 9,045 17,242 $'000 (Deficits) Surpluses/ Accumulated Accumulated

-

- - - (1,095) 36,927 35,832 35,832 $'000 Owners

Contributions by -

- - - AlburyWodonga Health Annual Service 2013/2014 Report ALBURY WODONGAALBURY REPORT 7 ANNUAL Page HEALTH SERVICE 3,837 3,837 14,893 18,730 $'000 Surplus Equipment Revaluation Revaluation

Property, &Plant Property, 17a 17a 17b Note Albury Wodonga Health Service Health Wodonga Albury in Equity Changes of Statement For the financial year ended 30 June 2014 June 30 ended year For financial the Consolidated 2012 July at 1 Balance 2013 June at 30 Balance 2014 June at 30 Balance Net result for the year the year resultNet for the year incomefor comprehensive Other contributed from capital / returned to Transfer the year resultNet for the year incomefor comprehensive Other This Statement should be read in conjunction with the accompanying notes notes accompanying the with conjunction be read in should Statement This

34 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Albury Wodonga Health Service Annual Report 2013/2014

Albury Wodonga Health Service Cash Flow Statement For the financial year ended 30 June 2014

Note 2014 2013 $'000 $'000 CASH FLOWS FROM OPERATING ACTIVITIES Operating grants from government 190,583 171,474 Patient and resident fees received 9,177 9,870 Private practice fees received 3,484 4,626 Donations and bequests received 268 218 GST received from/(paid to) ATO 7,178 6,756 Interest received 770 1,025 Other receipts 665 333 Total receipts 212,125 194,302 Employee expenses paid (137,575) (121,405) Non salary labour costs (17,696) (18,553) Payments for supplies & consumables (32,987) (26,922) Finance costs (19) (20) Payments for voluntary redundancy packages (196) (1,108) Other payments (25,494) (22,175) Total payments (213,967) (190,183) Cash generated from operations (1,842) 4,119 Capital grants from government 16,408 12,050 Capital donations and bequests received 854 84 Funds received for the integration of the North East & Border Mental - 1,950 Grant from DH for Voluntary Redundancy Packages - 1,539 Other capital receipts - 43

NET CASH FLOW FROM/(USED IN) OPERATING ACTIVITIES 18 15,420 19,785 CASH FLOWS FROM INVESTING ACTIVITIES Purchase of investments (960) - Payments for non-financial assets (19,563) (10,683) Proceeds from sale of non-financial assets 89 101

NET CASH FLOW FROM/(USED IN) INVESTING ACTIVITIES (20,434) (10,582) NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS HELD (5,014) 9,203 Cash and cash equivalents at beginning of financial year 24,434 15,231

CASH AND CASH EQUIVALENTS AT END OF FINANCIAL YEAR 6 19,420 24,434

Non-cash financing and investing activities 19 This Statement should be read in conjunction with the accompanying notes

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Table of Contents Note Page 1 Summary of Significant Accounting Policies 37-58 2 Revenue 59 2a Analysis of Revenue by Source 60-61 2b Patient and Resident Fees 62 2c Net Gain / (Loss) on Disposal of Non-Financial Assets 62 2d Assets Received Free of Charge or for Nominal Consideration 63 2e Specific Income 63 3 Expenses 64 3a Analysis of Expenses by Source 65-66 3b Analysis of Expenses by Internally Managed and Restricted Specific Purpose Funds for Services Supported by Hospital and Community Initiatives 67 3c Specific Expenses 67 4 Depreciation 67 5 Finance Costs 68 6 Cash and Cash Equivalents 68 7 Receivables 69 8 Investments and other Financial Assets 70 9 Inventories 70 10 Other Assets 70 11 Property, Plant and Equipment 71-74 12 Payables 75 13 Liabilities 75 14 Provisions 76 15 Superannuation 77 16 Other Liabilities 77 17 Equity 78 18 Reconciliations of Net Result for the Year to Net Cash Inflow / (Outflow) from 79 Operating Activities 19 Non-cash Financing and Investing Activities 79 20 Financial Instruments 80-88 21 Commitments for Expenditure 89 22 Contingent Assets & Contingent Liabilities 90 23 Operating Segments 91 24 Jointly Controlled Operations and Assets 92 25a Responsible Person Disclosures 93 25b Executive Officer Disclosures 94 25c Payments to Other Personnel (i.e. Contractors with Significant Management 94 Responsibility 26 Remuneration of Auditors 95 27 Ex Gratia Payments 95 28 Events Occurring after the Balance Sheet Date 95

� ������� 36 ALBURY WODONGA HEALTH 2014� ANNUAL REPORT �� � � �� ����� ��� ��� ����� ������� Albury Wodonga Health Service Notes to the Financial Statements 30 June 2014

NOTE 1: Summary of Significant Accounting Policies These annual financial statements represent the audited general purpose financial statements for Albury Wodonga Health Service for the period ending 30 June 2014. The purpose of the report is to provide users with information about the Health Services’ stewardship of resources entrusted to it.

(a) Statement of compliance These financial statements are general purpose financial statements which have been prepared in accordance with the Financial Management Act 1994 and applicable AASs, which include interpretations issued by the Australian Accounting Standards Board (AASB). They are presented in a manner consistent with the requirements of AASB 101 Presentation of Financial Statements. The financial statements also comply with relevant Financial Reporting Directions (FRDs) issued by the Department of Treasury and Finance, and relevant Standing Directions (SDs) authorised by the Minister for Finance. The Health Service is a not-for-profit entity and therefore applies the additional Aus paragraphs applicable to “not-for-profit” Health Services under the AAS’s. The annual financial statements were authorised for issue by the Board of Albury Wodonga Health Service on 22 August 2014.

(b) Basis of accounting preparation and measurement Accounting policies are selected and applied in a manner which ensures that the resulting financial information satisfies the concepts of relevance and reliability, thereby ensuring that the substance of the underlying transactions or other events is reported. The accounting policies set out below have been applied in preparing the financial statements for the year ended 30 June 2014, and the comparative information presented in these financial statements for the year ended 30 June 2013. The going concern basis was used to prepare the financial statements. The financial statements are presented in Australian dollars, the functional and presentation currency of the Health Service. The financial statements, except for cash flow information, have been prepared using the accrual basis of accounting. Under the accrual basis, items are recognised as assets, liabilities, equity, income or expenses when they satisfy the definitions and recognition criteria for those items, that is they are recognised in the reporting period to which they relate, regardless of when cash is received or paid. The financial statements are prepared in accordance with the historical cost convention, except for:  non-current physical assets, which subsequent to acquisition, are measured at a revalued amount being their fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent impairment losses. Revaluations are made and are re- assessed with sufficient regularity to ensure that the carrying amounts do not materially differ from their fair values;  derivative financial instruments after initial recognition, which are measured at fair value with changes reflected in the comprehensive operating statement (fair value through profit and loss); and  the fair value of assets other than land is generally based on their depreciated replacement value.

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Judgements, estimates and assumptions are required to be made about carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on professional judgements derived from historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgments. Actual results may differ from these estimates. Revisions to accounting estimates are recognised in the period in which the estimate is revised and also in future periods that are affected by the revision. Judgements and assumptions made by management in the application of AASs that have significant effects on the financial statements and estimates relate to:  the fair value of land, buildings, infrastructure, plant and equipment (refer to Note1(k)); and  superannuation expense (refer to Note 1(h)); and  actuarial assumptions for employee benefit provisions based on likely tenure of existing staff, patterns of leave claims, future salary movements and future discount rates (refer to Note 1(l)). Consistent with AASB13 Fair Value Measurement, Albury Wodonga Health determines the policies and procedures for recurring fair value measurements such as property, plant and equipment and financial instruments, in accordance with the requirements of AASB13 and the relevant FRDs. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole:  Level 1 – Quoted (unadjusted) market prices in active markets for identical assets or liabilities  Level 2 – Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable.  Level 3 – Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable. For the purpose of fair value disclosures, Albury Wodonga Health Service has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above. In addition, Albury Wodonga Health Service determines whether transfers have occurred between levels in the hierarchy by re-assessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period. The Valuer-General Victoria (VGV) is Albury Wodonga Health Service’s independent valuation agency. Albury Wodonga Health Service, in conjunction with VGV monitors the changes in the fair value of each asset and liability through relevant data sources to determine whether revaluation is required. The estimates and underlying assumptions are reviewed on an ongoing basis.

(c) Reporting Entity The financial statements include all the controlled activities of the Albury Wodonga Health Service. Albury Wodonga Health Service was created by the Governor in Council (Victoria) on 1 July 2009. AWH is the result of the integration of the former Wodonga Regional Health Service and Albury Base Hospital. The terms of the integration are outlined in the Inter Governmental Agreement (IGA) between Victoria and NSW which was signed by the respective Health Minister in each state. Transactions with NSW public sector entities are treated as normal external transactions. AWH’s principal address is: Vermont Street WODONGA VIC 3690

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38 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Albury Wodonga Health Service Notes to the Financial Statements 30 June 2014

A description of the nature of Albury Wodonga Health Service’s operations and its principal activities is included in the report of operations, which does not form part of these financial statements.

(d) Principles of Consolidation In accordance with AASB 127 Consolidated and Separate Financial Statements, the consolidated financial statements of Albury Wodonga Health Service incorporates the assets and liabilities of all entities controlled by Albury Wodonga Health Service as at 30 June 2014, and their income and expenses for that part of the reporting period in which control existed. Control exists when Albury Wodonga Health Service has the power to govern the financial and operating policies of a Health Service so as to obtain benefits from its activities. In assessing control, potential voting rights that presently are exercisable are taken into account. Intersegment Transactions Transactions between segments within Albury Wodonga Health Service have been eliminated to reflect the extent of Albury Wodonga Health Service’s operations as a group. Joint Ventures Joint Ventures are accounted for in accordance with the policy outlined in Note 1(k) Financial Assets.

(e) Scope and presentation of financial statements Fund accounting Albury Wodonga Health Service operates on a fund accounting basis and maintains three funds: Operating, Specific Purpose and Capital Funds. Albury Wodonga Health Service's Capital and Specific Purpose Funds include unspent capital donations and receipts from fund-raising activities conducted solely in respect of these funds. Services Supported by Health Services Agreement and Services Supported by Hospital and Community Initiatives Activities classified as Services Supported by Health Services Agreement (HSA) are substantially funded by the Department of Health and includes Residential Aged Care Services (RACS) and are also funded from other sources such as the Commonwealth, patients and residents, while Services Supported by Hospital and Community Initiatives (H&CI) are funded by the Health Service’s own activities or local initiatives and / or the Commonwealth. Residential Aged Care The Blackwood Cottage Residential Aged Care Service operations are an integral part of the Albury Wodonga Health Service and the results of the two operations have been segregated based on actual revenue earned and expenditure incurred by each operation in Note 2b to the financial statements. The Blackwood Cottage Residential Aged Care Service is substantially funded from Commonwealth bed-day subsidies. Comprehensive operating statement The Comprehensive Operating Statement includes a subtotal entitled ‘net result before capital & specific items’ to enhance the understanding of the financial performance of Albury Wodonga Health Service. This subtotal reports the result excluding items such as capital grants, assets received or provided free of charge, depreciation, expenditure using capital purpose income and items of unusual nature and amount such as specific income and expenses. The exclusion of these items is made to enhance matching of income and expenses so as to facilitate the comparability and consistency of results between years and Victorian Public Health Services. The ‘net result before capital & specific items’ is used by the management of Albury Wodonga Health Service, the Department of Health and the Victorian Government to measure the ongoing operating performance of Health Services.

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Capital and specific items, which are excluded from this sub-total, comprise:  capital purpose income, which comprises all tied grants, donations and bequests received for the purpose of acquiring non-current assets, such as capital works or plant and equipment. It also includes donations of plant and equipment (refer note 1(g)). Consequently the recognition of revenue as capital purpose income is based on the intention of the provider of the revenue at the time the revenue is provided.  specific income / expense, comprises the following items, where material: - Voluntary departure packages - Write-down of inventories - Non-current asset revaluation increments / decrements - Diminution / impairment of investments - Restructuring of operations (disaggregation / aggregation of Health Services) - Litigation settlements - Non-current assets lost or found - Forgiveness of loans - Reversals of provisions - Voluntary changes in accounting policies (which are not required by an accounting standard or other authoritative pronouncement of the Australian Accounting Standards Board).  impairment of financial and non-financial assets, includes all impairment losses (and reversal of previous impairment losses), which have been recognised in accordance with note 1(j).  depreciation and amortisation, as described in Note 1(h).  assets provided or received free of charge (refer to Note 1(g) and (h)).  expenditure using capital purpose income, comprises expenditure which either falls below the asset capitalisation threshold or doesn’t meet asset recognition criteria and therefore does not result in the recognition of an asset in the balance sheet, where funding for that expenditure is from capital purpose income. Balance Sheet Assets and liabilities are categorised either as current or non-current (non-current being those assets or liabilities expected to be recovered/settled more than 12 months after reporting period), are disclosed in the notes where relevant. Statement of changes in equity The statement of changes in equity presents reconciliations of each non-owner and owner changes in equity from opening balance at the beginning of the reporting period to the closing balance at the end of the reporting period. It also shows separately changes due to amounts recognised in the comprehensive result and amounts recognised in other comprehensive income. Cash flow statement Cash flows are classified according to whether or not they arise from operating activities, investing activities, or financing activities. This classification is consistent with requirements under AASB 107 Statement of Cash Flows. For the cash flow statement presentation purposes, cash and cash equivalents includes bank overdrafts, which are included as current borrowings in the balance sheet. Rounding All amounts shown in the financial statements are expressed to the nearest $1,000 unless otherwise stated.

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40 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Albury Wodonga Health Service Notes to the Financial Statements 30 June 2014

Minor discrepancies in tables between totals and sum of components are due to rounding. Comparative Information Where necessary, the previous year’s financial information has been reclassified to facilitate comparisons. The following comparative information has been changed for this financial year:  Notes 2a and 3a have been updated to separate Residential Aged Care (RAC) revenue and expenses which had previously been included within the Mental Health category.  Notes 2 and 2a have been updated to provide more detailed information regarding commercial activities and specific purpose funds.

(f) Changes in accounting policies AASB13 Fair Value Measurement AASB 13 establishes a single source of guidance for all fair value measurements. AASB 13 does not change when a health service is required to use fair value, but rather provides guidance on how to measure fair value under Australian Accounting Standards when fair value is required or permitted. The health service has considered the specific requirements relating to highest and best use, valuation premise, and principal (or most advantageous) market. The methods, assumptions, processes and procedures for determining fair value were revised and adjusted where applicable. In light of AASB 13, the health service has reviewed the fair value principles as well as its current valuation methodologies in assessing the fair value, and the assessment has not materially changed the fair values recognised. AASB 13 has predominately impacted the disclosures of the health service. It requires specific disclosures about fair value measurements and disclosures of fair values, some of which replace existing disclosure requirements in other standards, including AASB 7 Financial Instruments: Disclosures. The disclosure requirements of AASB 13 apply prospectively and need not to be provided for comparative periods, before initial application. Consequently, comparatives of these disclosures have not been provided for 2012-13, except for financial instruments, of which the fair value disclosures are required under AASB 7 Financial instruments: Disclosures. AASB119 Employee Benefits In 2013-14, the health service has applied AASB 119 Employee Benefits (Sep 2011, as amended), and related consequential amendments for the first time. The revised AASB119 changes the accounting for defined benefit plans and termination benefits. The most significant change relates to the accounting for changes in defined benefit obligation and plan assets. As the current accounting for changes is for the Department of Treasury and Finance to recognise and disclose the State’s defined benefit liabilities in its financial statements, changes in defined benefit obligations and plan assets will have limited impact on the health service. The revised standard also changes the definition of short-term employee benefits. These were previously benefits that were expected to be settled within 12 months after the end of the reporting period in which the employees render the related service, however, short-term employee benefits are now defined as benefits expected to be settled wholly within 12 months after the end of the reporting period in which the employees render the related service. As a result, accrued annual leave balances which were previously classified as short-term employee benefits no longer meet this definition and are now classified as long-term employee benefits. This has resulted in a change of measurement for the annual leave provision from an undiscounted to discounted basis. The health service considers the change in the classification has not materially altered its measurement of the annual leave provision and therefore adjustments to the comparative year in 2012-13 have not been made.

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(g) Income from transactions Income is recognised in accordance with AASB 118 Revenue and is recognised as to the extent that it is probable that the economic benefits will flow to Albury Wodonga Health Service and the income can be reliably measured at fair value. Unearned income at reporting date is reported as income received in advance. Amounts disclosed as revenue are, where applicable, net of returns, allowances and duties and taxes. Government Grants and other transfers of income (other than contributions by owners) In accordance with AASB 1004 Contributions, government grants and other transfers of income (other than contributions by owners) are recognised as income when the Health Service gains control of the underlying assets irrespective of whether conditions are imposed on the Health Service’s use of the contributions. Contributions are deferred as income in advance when the health service has a present obligation to repay them and the present obligation can be reliably measured. Indirect Contributions from the Department of Health  Insurance is recognised as revenue following advice from the Department of Health;  Long Service Leave (LSL) – Revenue is recognised upon finalisation of movements in LSL liability in line with the arrangements set out in the Metropolitan Health and Aged Care Services Division Hospital Circular 05/20013 (update for 2013-13); and  NSW non cash revenue is recognised in respect of Superannuation and Long Service Leave for employees seconded to Albury Wodonga Health Service, Albury Campus. Patient and Resident Fees Patient fees are recognised as revenue at the time invoices are raised. Private Practice Fees Private Practice fees are recognised as revenue at the time invoices are raised. Revenue from commercial activities Revenue from commercial activities such as commercial laboratory medicine is recognised at the time invoices are raised. Donations and Other Bequests Donations and bequests are recognised as revenue when received. If donations are for a special purpose, they may be appropriated to a surplus, such as the specific restricted purpose surplus. Interest Revenue Interest revenue is recognised on a time proportionate basis that takes in account the effective yield of the financial asset, which allocates interest over the relevant period. Fair value of assets and services received free of charge or for nominal consideration Resources received free of charge or for nominal consideration are recognised at their fair value when the transferee obtains control over them, irrespective of whether restrictions or conditions are imposed over the use of the contributions, unless received from another Health Service or agency as a consequence of a restructuring of administrative arrangements. In the latter case, such transfer will be recognised at carrying value. Contributions in the form of services are only recognised when a fair value can be reliably determined and the services would have been purchased if not received as a donation. Other income Other income includes revenue received from joint venture Hume Rural Health Alliance, bad debt recoveries, fundraising, salary recoveries and patient services recoveries to external organisations.

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42 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Albury Wodonga Health Service Notes to the Financial Statements 30 June 2014

(h) Expense Recognition Expenses are recognised as they are incurred and reported in the financial year to which they relate. Cost of Goods Sold Costs of goods sold are recognised when the sale of an item occurs by transferring the cost or value of the item/s from inventories. Employee expenses Employee expenses include:  wages and salaries;  annual leave;  sick leave;  long service leave; and  superannuation expenses which are reported differently depending upon whether employees are members of defined benefit or defined contribution plans. Defined contribution superannuation plans In relation to defined contribution (i.e. accumulation) superannuation plans, the associated expense is simply the employer contributions that are paid or payable in respect of employees who are members of these plans during the reporting period. Contributions to defined contribution superannuation plans are expensed when incurred. Defined benefit superannuation plans The amount charged to the comprehensive operating statement in respect of defined benefit superannuation plans represents the contributions made by the Health Service to the superannuation plans in respect of the services of current Health Service staff during the reporting period. Superannuation contributions are made to the plans based on the relevant rules of each plan, and are based upon actuarial advice. Employees of Albury Wodonga Health Service are entitled to receive superannuation benefits and Albury Wodonga Health Service contributes to both the defined benefit and defined contribution plans. The defined benefit plan(s) provide benefits based on years of service and final average salary. The name and details of the major employee superannuation funds and contributions made by Albury Wodonga Health Service are disclosed in Note 15 Superannuation. Depreciation All infrastructure assets, building, plant and equipment and other non-financial physical assets that have finite useful lives are depreciated (i.e. excludes land assets). Depreciation begins when the asset is available for use, which is when it is in the location and condition necessary for it to be capable of operating in a manner intended by management. Depreciation is generally calculated on a straight line basis, at a rate that allocates the asset value, less any estimated residual value over its estimated useful life. Estimates of the remaining useful lives and depreciation method for all assets are reviewed at least annually, and adjustments made where appropriate. This depreciation charge is not funded by the Department of Health. Assets with a cost in excess of $1,000 are capitalised and depreciation has been provided on depreciable assets so as to allocate their cost or valuation over their estimated useful lives.

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The following table indicates the expected useful lives of non-current assets on which the depreciation charges are based: 2014 2013 Buildings  Structure Shell Building Fabric 9 to 30 years 9 to 30 years  Site Engineering Services and Central Plant 11 to 28 years 11 to 28 years  Fit Out 5 to 12 years 5 to 12 years  Trunk Reticulated Building Systems 6 to 15 years 6 to 15 years Plant and Equipment 3 to 7 years 3 to 7 years Medical Equipment 3 to 10 years 3 to 10 years Computers and Communication 3 years 3 years Furniture and Fitting 13 years 13 years Motor Vehicles 5 years 5 years Leased Improvements 6 to 10 years 6 to 10 years As part of the buildings valuation, building values were separated into components and each component assessed for its useful life which is represented above. Finance Costs Finance costs are recognised as expenses in the period in which they are incurred. Finance costs include:  interest on bank overdrafts and short-term and long-term borrowings (Interest expense is recognised in the period in which it is incurred);  finance charges in respect of finance leases recognised in accordance with AASB 117 Leases. Grants and other transfers Grants and other transfers to third parties (other than contribution to owners) are recognised as an expense in the reporting period in which they are paid or payable. They include transactions such as: grants, subsidies and personal benefit payments made in cash to individuals. Other operating expenses Other operating expenses generally represent the day-to-day running costs incurred in normal operations and include: Supplies and consumables Supplies and services costs which are recognised as an expense in the reporting period in which they are incurred. The carrying amounts of any inventories held for distribution are expensed when distributed. Bad and doubtful debts Refer to Note 1(k)) Impairment of financial assets. Fair value of assets, services and resources provided free of charge or for nominal consideration Contributions of resources provided free of charge or for nominal consideration are recognised at their fair value when the transferee obtains control over them, irrespective of whether restrictions or conditions are imposed over the use of the contributions, unless received from another agency as a consequence of a restructuring of administrative arrangements. In the latter case, such transfer will be recognised at carrying value. Contributions in the form of services are only recognised when a fair value can be reliably determined and the services would have been purchased if not donated.

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44 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Albury Wodonga Health Service Notes to the Financial Statements 30 June 2014

(i) Other comprehensive income Other comprehensive income measures the change in volume or value of assets or liabilities that do not result from transactions. Net gain/ (loss) on non-financial assets Net gain/ (loss) on non-financial assets and liabilities includes realised and unrealised gains and losses as follows: Revaluation gains/ (losses) of non-financial physical assets Refer to Note 1(k) Revaluations of non-financial physical assets. Net gain/ (loss) on disposal of non-financial assets Any gain or loss on the disposal of non-financial assets is recognised at the date of disposal and is the difference between the proceeds and the carrying value of the asset at the time. Net gain/ (loss) on financial instruments Net gain/ (loss) on financial instruments includes:  realised and unrealised gains and losses from revaluations of financial instruments at fair value;  impairment and reversal of impairment for financial instruments at amortised cost (refer to Note 1(k)); and  disposals of financial assets and derecognition of financial liabilities. Revaluations of financial instrument at fair value Refer to Note 1(j) Financial instruments. Share of net profits/ (losses) of associates and joint entities, excluding dividends. Refer to Note 1(d) Basis of consolidation. Other gains/ (losses) from other comprehensive income Other gains/ (losses) include:  the revaluation of the present value of the long service leave liability due to changes in the bond interest rates; and  transfer of amounts from the reserves to accumulated surplus or net result due to disposal or derecognition or reclassification.

(j) Financial instruments Financial instruments arise out of contractual agreements that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Due to the nature of the Albury Wodonga Health Service’s activities, certain financial assets and financial liabilities arise under statute rather than a contract. Such financial assets and financial liabilities do not meet the definition of financial instruments in AASB 132 Financial Instruments: Presentation. For example, statutory receivables arising from taxes, fines and penalties do not meet the definition of financial instruments as they do not arise under contract. Where relevant, for note disclosure purposes, a distinction is made between those financial assets and financial liabilities that meet the definition of financial instruments in accordance with AASB 132 and those that do not. The following refers to financial instruments unless otherwise stated.

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Categories of non-derivative financial instruments Loans and receivables Loans and receivables are financial instrument assets with fixed and determinable payments that are not quoted on an active market. These assets are initially recognised at fair value plus any directly attributable transaction costs. Subsequent to initial measurement, loans and receivables are measured at amortised cost using the effective interest method, less any impairment. Loans and receivables category includes cash and deposits (refer to Note 1(j)), term deposits with maturity greater than three months, trade receivables, loans and other receivables, but not statutory receivables. Financial liabilities at amortised cost Financial instrument liabilities are initially recognised on the date they are originated. They are initially measured at fair value plus any directly attributable transaction costs. Subsequent to initial recognition, these financial instruments are measured at amortised cost with any difference between the initial recognised amount and the redemption value being recognised in profit and loss over the period of the interest-bearing liability, using the effective interest rate method. Financial instrument liabilities measured at amortised cost include all of the Health Service’s contractual payables, deposits held and advances received, and interest-bearing arrangements other than those designated at fair value through profit or loss.

(k) Assets Cash and Cash Equivalents Cash and cash equivalents recognised on the balance sheet comprise cash on hand and cash at bank, deposits at call and highly liquid investments (with an original maturity of three months or less), which are held for the purpose of meeting short term cash commitments rather than for investment purposes, which are readily convertible to known amounts of cash with an insignificant risk of changes in value. For cash flow statement presentation purposes, cash and cash equivalents include bank overdrafts, which are included as liabilities on the balance sheet but exclude monies held in trust for accommodation bonds. Refer to Note 6. Receivables Receivables consist of:  contractual receivables, which includes mainly debtors in relation to goods and services, loans to third parties, accrued investment income, and finance lease receivables; and  statutory receivables, which includes predominantly amounts owing from the Victorian Government and Goods and Services Tax (“GST”) input tax credits recoverable. Receivables that are contractual are classified as financial instruments and categorised as loans and receivables. Statutory receivables are recognised and measured similarly to contractual receivables (except for impairment), but are not classified as financial instruments because they do not arise from a contract. Receivables are recognised initially at fair value and subsequently measured at amortised cost, using the effective interest method, less any accumulated impairment. Trade debtors are carried at nominal amounts due and are due for settlement within 30 days from the date of recognition. Collectability of debts is reviewed on an ongoing basis, and debts which are known to be uncollectible are written off. A provision for doubtful debts is recognised when there is objective evidence that the debts may not be collected and bad debts are written off when identified.

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Investments and Other Financial Assets Investments are recognised and derecognised on trade date where purchase or sale of an investment is under a contract whose terms require delivery of the investment within the timeframe established by the market concerned, and are initially measured at fair value, net of transaction costs. Investments are classified in the following categories:  financial assets at fair value through profit or loss;  held-to-maturity;  loans and receivables; and  available-for-sale financial assets. The Albury Wodonga Health Service classifies its other financial assets between current and non- current assets based on the purpose for which the assets were acquired. Management determines the classification of its other financial assets at initial recognition. Albury Wodonga Health Service assesses at each balance sheet date whether a financial asset or group of financial assets is impaired. All financial assets, except those measured at fair value through profit or loss are subject to annual review for impairment. Inventories Inventories include goods and other property held either for sale, consumption or for distribution at no or nominal cost in the ordinary course of business operations. It excludes depreciable assets. Inventories held for distribution are measured at cost, adjusted for any loss of service potential. All other inventories, including land held for sale, are measured at the lower of cost and net realisable value. Inventories acquired for no cost or nominal considerations are measure at current replacement cost at the date of acquisition. The bases used in assessing loss of service potential for inventories held for distribution include current replacement cost and technical or functional obsolescence. Technical obsolescence occurs when an item still functions for some or all of the tasks it was originally acquired to do, but no longer matches existing technologies. Functional obsolescence occurs when an item no longer functions the way it did when it was first acquired. Cost for all other inventory is measured on the basis of weighted average cost. Property, Plant and Equipment All non-current physical assets are measured initially at cost and subsequently revalued at fair value less accumulated depreciation and impairment. Where an asset is acquired for no or nominal cost, the cost is its fair value at the date of acquisition. Assets transferred as part of a merger/machinery of government are transferred at their carrying amount. More details about the valuation techniques and inputs used in determining the fair value of non- financial physical assets are discussed in Note 11 Property, plant and equipment. Freehold Land is measured at fair value with regard to the property’s highest and best use after due consideration is made for any legal or constructive restrictions imposed on the asset, public announcements or commitments made in relation to the intended use of the asset. Theoretical opportunities that may be available in relation to the asset(s) are not taken into account until it is virtually certain that any restrictions will no longer apply. Therefore, unless otherwise disclosed, the current use of these non-financial physical assets will be their highest and best uses. Land and Buildings are recognised initially at cost and subsequently measured at fair value less accumulated depreciation and impairment.

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Plant, Equipment and Vehicles are recognised initially at cost and subsequently measured at fair value less accumulated depreciation and impairment. Depreciated historical cost is generally a reasonable proxy for fair value because of the short lives of the assets concerned. Restrictive nature of cultural and heritage assets, Crown land and infrastructure assets During the reporting period, the Health Service may hold cultural assets, heritage assets, Crown land and infrastructure assets. Such assets are deemed worthy of preservation because of the social rather than financial benefits they provide to the community. The nature of these assets means that there are certain limitations and restrictions imposed on their use and/or disposal. Leasehold improvements The cost of a leasehold improvement is capitalised as an asset and depreciated over the shorter of the remaining term of the lease or the estimated useful life of the improvements. Revaluations of Non-current Physical Assets Non-current physical assets are measured at fair value and are revalued in accordance with FRD103E Non-current physical assets. This revaluation process normally occurs at least every five years, based upon the asset’s Government Purpose Classification, but may occur more frequently if fair value assessments indicate material changes in values. Independent valuers are used to conduct these scheduled revaluations and any interim revaluations are determined in accordance with the requirements of the FRDs. Revaluation increments or decrements arise from differences between an asset’s carrying value and fair value. Revaluation increments are recognised in ‘other comprehensive income’ and are credited directly in equity to the asset revaluation surplus, except that, to the extent that an increment reverses a revaluation decrement in respect of the same class of asset previously recognised as an expense in the next result, the increment is recognised as income in the net result. Revaluation decrements are recognised in ‘other comprehensive income’ to the extent that a credit balance exists in the asset revaluation surplus in respect of the same class of property, plant and equipment. Revaluation increases and revaluation decreases relating to individual assets within an asset class are offset against one another within that class but are not offset in respect of assets in different classes. Revaluation surplus is not normally transferred to accumulated funds on derecognition of the relevant asset. In accordance with FRD103E, Albury Wodonga Health Service’s non-current physical assets were assessed to determine whether revaluation of the non-current physical assets was required. Prepayments Other non-financial assets include prepayments which represent payments in advance of receipt of goods or services or that part of expenditure made in one accounting period covering a term extending beyond that period. Disposal of Non-Financial Assets Any gain or loss on the sale of non-financial assets is recognised in the comprehensive operating statement. Refer to note 1(h) – ‘comprehensive income’. Impairment of Non-Financial Assets Goodwill and intangible assets with indefinite lives (and intangible assets not yet available for use) are tested annually for impairment (as describe below) and whenever there is an indication that the asset may be impaired. All other non-finance assets are assessed annually for indications of impairment, except for inventories.

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If there is an indication of impairment, the assets concerned are tested as to whether their carrying value exceeds their possible recoverable amount. Where an asset’s carrying value exceeds its recoverable amount, the difference is written-off as an expense except to the extent that the write- down can be debited to an asset revaluation surplus amount applicable to that same class of asset. If there is an indication that there has been a change in the estimate of an asset’s recoverable amount since the last impairment loss was recognised, the carrying amount shall be increased to its recoverable amount. This reversal of the impairment loss occurs only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised in prior years. It is deemed that, in the event of the loss or destruction of an asset, the future economic benefits arising from the use of the asset will be replaced unless a specific decision to the contrary has been made. The recoverable amount for most assets is measured at the higher of depreciated replacement cost and fair value less costs to sell. Recoverable amount for assets held primarily to generate net cash inflows is measured at the higher of the present value of future cash flows expected to be obtained from the asset and fair value less costs to sell. Investments in jointly controlled assets and operations In respect of any interest in jointly controlled assets, Albury Wodonga Health Service recognises in the financial statements:  its share of jointly controlled assets;  any liabilities that it had incurred;  its share of liabilities incurred jointly by the joint venture;  any income earned from the selling or using of its share of the output from the joint venture; and  any expenses incurred in relation to being an investor in the joint venture. For jointly controlled operations Albury Wodonga Health Service recognises:  the assets that it controls;  the liabilities that it incurs;  expenses that it incurs; and  the share of income that it earns from selling outputs of the joint venture. Derecognition of financial assets A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is derecognised when:  the rights to receive cash flows from the asset have expired; or  the Health Service retains the right to receive cash flows from the asset, but has assumed an obligation to pay them in full without material delay to a third party under a ‘pass through’ arrangement; or  the Health Service has transferred its rights to receive cash flows from the asset and either: (a) has transferred substantially all the risks and rewards of the asset; or (b) has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset. Where the Health Service has neither transferred nor retained substantially all the risks and rewards or transferred control, the asset is recognised to the extent of the Health Service’s continuing involvement in the asset.

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Impairment of financial assets At the end of each reporting period Albury Wodonga Health Service assesses whether there is objective evidence that a financial asset or group of financial asset is impaired. All financial instrument assets, except those measured at fair value through profit or loss, are subject to annual review for impairment. Receivables are assessed for bad and doubtful debts on a regular basis. Bad debts considered as written off and allowances for doubtful receivables are expensed. Bad debt written off by mutual consent and the allowance for doubtful debts are classified as ‘other comprehensive income’ in the net result. The amount of the allowance is the difference between the financial asset’s carrying amount and the present value of estimated future cash flows, discounted at the effective interest rate. Where the fair value of an investment in an equity instrument at balance date has reduced by 20 percent or more than its cost price or where its fair value has been less than its cost price for a period of 12 or more months, the financial asset is treated as impaired. In assessing impairment of statutory (non-contractual) financial assets, which are not financial instruments, professional judgement is applied in assessing materiality using estimates, averages and other computational methods in accordance with AASB 136 Impairment of Assets. Net gain/ (loss) on financial instruments Net gain/ (loss) on financial instruments includes:  realised and unrealised gains and losses from revaluations of financial instruments that are designated at fair value through profit or loss or held-for-trading;  impairment and reversal of impairment for financial instruments at amortised cost; and  disposals of financial assets and derecognition of financial liabilities. Revaluations of financial instruments at fair value The revaluation gain/ (loss) on financial instruments at fair value excludes dividends or interest earned on financial assets.

(l) Liabilities Payables Payables consist of:  contractual payables which consist predominantly of accounts payable representing liabilities for goods and services provided to the Health Service prior to the end of the financial year that are unpaid, and arise when the Health Service becomes obliged to make future payments in respect of the purchase of those goods and services. The normal credit terms for accounts payable are usually Nett 30 days; and  statutory payables, such as goods and services tax and fringe benefits tax payables. Contractual payables are classified as financial instruments and are initially recognised at fair value, and then subsequently carried at amortised cost. Statutory payables are recognised and measured similarly to contractual payables, but are not classified as financial instruments and not included in the category of financial liabilities at amortised cost, because they do not arise from a contract.

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Borrowings All borrowings are initially recognised at fair value of the consideration received; less directly attributable transaction costs (refer also to note 1(m) Leases). The measurement basis subsequent to initial recognition depends on, whether the Health Service has categorised its borrowings as either, financial liabilities designated at fair value through profit or loss, or financial liabilities at amortised cost. Any difference between the initial recognised amount and the redemption value is recognised in net result over the period of the borrowing using the effective interest method. The classification depends on the nature and purpose of the borrowing. The Health Service determines the classification of its borrowing at initial recognition. Provisions Provisions are recognised when the Health Service has a present obligation, the future sacrifice of economic benefits is probable, and the amount of the provision can be measured reliably. The amount recognised as a liability is the best estimate of the consideration required to settle the present obligation at reporting date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows, using a discount rate that reflects the time value of money and risks specific to the provision. When some or all of the economic benefits required to settle a provision are expected to be received from a third party, the receivable is recognised as an asset if it is virtually certain that recovery will be received and the amount of the receivable can be measured reliably. Employee benefits This provision arises for benefits accruing to employees in respect of wages and salaries, annual leave and long service leave for services rendered to the reporting date. Wages and salaries, annual leave and accrued days off Liabilities for wages and salaries, including non-monetary benefits, annual leave and accrued days off (where applicable) are all recognised in the provision for employee benefits as ‘current liabilities’ because the health service does not have an unconditional right to defer these liabilities. Depending on the expectation of the timing of settlement, liabilities for wages and salaries, and annual leave are measured at:  Undiscounted value – if the health service expects to wholly settle within 12 months; or  Present value – if the health service does not expect to wholly settle within 12 months. Long service leave (LSL) Liability for LSL is recognised in the provision for employee benefits. Unconditional LSL is disclosed in the notes to the financial statements as a current liability; even where the health service does not expect to settle the liability within 12 months because it will not have the unconditional right to defer the settlement of the entitlement should an employee take leave within 12 months. The components of this current LSL liability are measured at:  Undiscounted value – if the health service expects to wholly settle within 12 months; and  Present value – if the health service does not expect to wholly settle within 12 months. Conditional LSL is disclosed as a non-current liability. There is an unconditional right to defer the settlement of the entitlement until the employee has completed the requisite years of service. This non-current LSL liability is measured at present value. Any gain or loss followed revaluation of the present value of non-current LSL liability is recognised as a transaction, except to the extent that a gain or loss arises due to changes in bond interest rates for which it is then recognised as an other economic flow.

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LSL - NSW seconded employees From 1 January 2011, the NSW Health Department accepted responsibility of long service leave liability for all NSW employees seconded to Albury Wodonga Health Service. The Department of Health Victoria agreed with NSW Health that Albury Wodonga Health Service should adopt this policy and subsequently pass this liability back to NSW Health. Termination benefits Termination benefits are payable when employment is terminated before the normal retirement date or when an employee decides to accept an offer of benefits in exchange for the termination of employment. The health service recognises terminate benefits when it is demonstrably committed to either terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal or providing termination benefits as a result of an offer made to encourage voluntary redundancy. Benefits falling due more than 12 months after the end of the reporting period are discounted to present value. On-costs Provision for on-costs, such as workers compensation and superannuation are recognised together with provisions for employee benefits. Superannuation liabilities The Albury Wodonga Health Service does not recognise any unfunded defined benefit liability in respect of the superannuation plans because the Health Service has no legal or constructive obligation to pay future benefits relating to its employees; its only obligation is to pay superannuation contributions as they fall due. Make good provisions Make good provisions are recognised when the Health Service has contractual obligations to remove leasehold improvements from leased properties and restore the leased premises to their original condition at the end of the lease term. The related expenses of making good such properties are recognised when leasehold improvements are made. Derecognition of financial liabilities A financial liability is derecognised when the obligation under the liability is discharged, cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as a derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognised as an expense in the comprehensive operating statement.

(m) Leases A lease is a right to use an asset for an agreed period of time in exchange for payment. Leases are classified at their inception as either operating or finance leases based on the economic substance of the agreement so as to reflect the risks and rewards incidental to ownership. Leases of property, plant and equipment are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. For service concession arrangements, the commencement of the lease term is deemed to be the date the asset is commissioned. All other leases are classified as operating leases.

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Finance leases Entity as lessor The Health Service does not hold any finance lease arrangements with other parties. Operating leases Entity as lessor Rental income from operating lease is recognised on a straight-line basis over the term of the relevant lease. All incentives for the agreement of a new or renewed operating lease are recognised as an integral part of the net consideration agreed for the use of the lease asset, irrespective of the incentive’s nature or form or the timing of payments. In the event that lease incentives are given to the lessee, the aggregate cost of incentives are recognised as a reduction of rental income over the lease term, on a straight-line basis unless another systematic basis is more appropriate of the time pattern over which the economic benefit of the leased asset is diminished. Entity as lessee Operating lease payments, including any contingent rentals, are recognised as an expense in the comprehensive operating statement on a straight line basis over the lease term, except where another systematic basis is more representative of the time pattern of the benefits derived from the use of the lease asset. The leased asset is not recognised in the balance sheet. Lease incentives All incentives for the agreement of a new or renewed operating lease are recognised as an integral part of the net consideration agreed for the use of the leased asset, irrespective of the incentive’s nature or form or the timing of payments. In the event that lease incentives are received by the leasee to enter into operating leases, such incentives are recognised as a liability. The aggregate benefits of incentives are recognised as a reduction of rental expense on a straight-line basis, except where another systematic basis is more representative of the time pattern in which economic benefits from the leased asset is diminished. Leasehold improvements The cost of leasehold improvements are capitalised as an asset and depreciated over the remaining term of the lease or the estimated useful life of the improvements, whichever is the shorter.

(n) Equity Contributed capital Consistent with Australian Accounting Interpretation 1038 Contributions by Owners Made to Wholly- Owned Public Sector Entities and FRD 119A Contributions by Owners, appropriations for additions to the net asset base have been designated as contributed capital. Other transfers that are in the nature of contributions or distributions that have been designated as contributed capital are also treated as contributed capital. Transfers of net assets arising from administrative restructurings are treated as contributions by owners. Transfers of net liabilities arising from administrative restructures are to go through the comprehensive operating statement. Property, Plant & Equipment Revaluation Surplus The asset revaluation surplus is used to record increments and decrements on the revaluation of non- current physical assets.

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Specific Restricted Purpose Surplus A specific restricted purpose surplus is established where the Health Service has possession or title to the funds but has no discretion to amend or vary the restriction and/or condition underlying the funds received.

(o) Commitments Commitments for future expenditure include operating and capital commitments arising from contracts. These commitments are disclosed by way of a note (refer to note 21) at their nominal value and are inclusive of the goods and services tax (“GST”) payable. In addition, where it is considered appropriate and provides additional relevant information to users, the net present values of significant individual projects are stated. These future expenditures cease to be disclosed as commitments once the related liabilities are recognised on the balance sheet.

(p) Contingent assets and contingent liabilities Contingent assets and contingent liabilities are not recognised in the balance sheet, but are disclosed by way of note and, if quantifiable, are measured at nominal value. Contingent assets and contingent liabilities are presented inclusive of GST receivable or payable respectively.

(q) Goods and Services Tax (“GST”) Income, expenses and assets are recognised net of the amount of associated GST, unless the GST incurred is not recoverable from the taxation authority. In this case the GST payable is recognised as part of the cost of acquisition of the asset or as part of the expense. Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to, the taxation authority is included with other receivables or payables in the balance sheet. Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or financing activities which are recoverable from, or payable to the taxation authority, are presented as operating cash flow. Commitments for expenditure and contingent assets and liabilities are presented on a gross basis.

(r) Events after the reporting period Assets, liabilities, income or expenses arise from past transactions or other past events. Where the transactions result from an agreement between the Health Service and other parties, the transactions are only recognised when the agreement is irrevocable at or before the end of the reporting period. Adjustments are made to amounts recognised in the financial statements for events which occur after the reporting period and before the date the financial statements are authorised for issue, where those events provide information about conditions which existed at the reporting date. Note disclosure is made about events between the end of the reporting period and the date the financial statements are authorised for issue where the events relate to conditions which arose after the end of the reporting period and which may have a material impact on the results of subsequent reporting periods.

(s) AASs issued that are not yet effective Certain new Australian accounting standards and interpretations have been published that are not mandatory for 30 June 2014 reporting period. DTF assesses the impact of all these new standards and advises the Health Service of their applicability and early adoption where applicable.

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As at 30 June 2014, the following standards and interpretations had been issued by the AASB but were not yet effective. They become effective for the first financial statements for reporting periods commencing after the stated operative dates as detailed in the table below. Albury Wodonga Health Service has not and does not intend to adopt these standards early.

Standard/ Summary Applicable for Impact on financial Interpretation annual reporting statements periods beginning or ending on AASB 9 This standard simplifies 1 Jan 2017 The preliminary assessment Financial requirements for the classification has identified that the financial instruments and measurement of financial impact of available for sale assets resulting from Phase 1 of (AFS) assets will now be the IASB’s project to replace IAS reported through other 39 Financial Instruments: comprehensive income (OCI) Recognition and Measurement and no longer recycled to the (AASB 139 Financial Instruments: profit and loss. Recognition and Measurement). While the preliminary assessment has not identified any material impact arising from AASB 9, it will continue to be monitored and assessed. AASB 10 This Standard forms the basis for 1 Jan 2014 For the public sector, AASB10 Consolidated determining which entities should (not-for-profit builds on the control guidance Financial be consolidated into an entity’s entities) that existed in AASB 127 and Statements financial statements. AASB 10 Interpretation 112 and is not defines ‘control’ as requiring expected to change which exposure or rights to variable entities need to be returns and the ability to affect consolidated. those returns through power over Ongoing work is being done to an investee, which may broaden monitor and assess the impact the concept of control for public of this standard. sector entities. The AASB has issued an Implementation Guidance for Not- for-Profit Entities – Control and Structured Entities that explains and illustrates how the principles in the Standard apply from the perspective of not-for-profit entities in the private and public sectors.

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Standard/ Summary Applicable for Impact on financial Interpretation annual reporting statements periods beginning or ending on AASB 11 Joint This Standard deals with the 1 Jan 2014 Based on current assessment, Arrangements concept of joint control, and sets (not-for-profit entities already apply the out a new principles-based entities) equity method when approach for accounting for joint ventures. determining the type of joint It is anticipated that there arrangement that exists and the would be no material impact. corresponding accounting Ongoing work is being done to treatment. The new categories of monitor and assess the impact joint arrangements under AASB 11 of this standard. are more aligned to the actual rights and obligations of the parties to the arrangement. AASB 12 This Standard requires disclosure 1 Jan 2014 The new standard is likely to Disclosure of of information that enables users of (not-for-profit require additional disclosures Interests in financial statements to evaluate the entities) and ongoing work is being Other Entities nature of, and risks associated done to determine the extent with, interests in other entities and of additional disclosure the effects of those interests on the required. financial statements. This Standard replaces the disclosure requirements in AASB 127 Separate Financial Statements and AASB 131 Interests in Joint Ventures. AASB 127 This revised Standard prescribes 1 Jan 2014 Current assessment indicates Seperate the accounting and disclosure (not-for-profit that there is limited impact on Financial requirements for investments in entities) Victorian Public Sector Statements subsidiaries, joint ventures and entities. Ongoing work is associates when an entity prepares being done to monitor and separate financial statements. assess the impact of this standard. AASB 1055 AASB 1055 extends the scope of 1 July 2014 This Standard is not applicable Budgetary budgetary reporting that is currently as no budget disclosure is Reporting applicable for the whole of required. government and general government sector (GGS) to NFP entities within the GGS, provided that these entities present separate budget to the parliament.

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(t) Category Groups Albury Wodonga Health Service has used the following category groups for reporting purposes for the current and previous financial year. Admitted Patient Services (Admitted Patients) comprises all recurrent health revenue/expenditure on admitted patient services, where services are delivered in public hospitals or free standing day hospital facilities or hospitals specialising in dental services. Mental Health Services (Mental Health) comprises all recurrent health revenue/expenditure on specialised mental health services (child and adolescent, general and adult and community) managed or funded by the state or territory health administrations, and includes: Admitted patient services, outpatient services, community-based services, residential and ambulatory services. Outpatient Services (Outpatients) comprises all recurrent health revenue/expenditure on public hospital type outpatient services, where services are delivered in public hospital outpatient clinics, or free standing day hospital facilities, or rehabilitation facilities, or palliative care. Emergency Department Services (EDS) comprises all recurrent health revenue/expenditure on emergency department services that are available free of charge to public patients. Aged Care comprises revenue/expenditure from Home and Community Care (HACC) programs, Allied Health, Aged Care Assessment and support services. Primary Health comprises revenue/expenditure for Community Health Services including health promotion and counselling, physiotherapy, speech therapy, podiatry and occupational therapy. Off Campus, Ambulatory Services (Ambulatory) comprises all recurrent health revenue/expenditure on public hospital type services including palliative care facilities and rehabilitation facilities, as well as services provided under the following agreements: Services that are provided or received by hospitals (or area Health Services) but are delivered/received outside a hospital campus, services which have moved from a hospital to a community setting since June 1998, services which fall within the agreed scope of inclusions under the new system, which have been delivered within hospitals i.e. in rural/remote areas. Residential Aged Care including Mental Health (RAC incl. Mental Health) referred to in the past as psychogeriatric residential services, comprises those Commonwealth-licensed residential aged care services in receipt of supplementary funding from DH under the mental health program. It excludes all other residential services funded under the mental health program, such as mental health funding community care units (CCUs) and secure extended care units (SECs). Other Services excluded from Australian Health Care Agreement (AHCA) (Others) comprises revenue/expenditure for services not separately classified above, including: Public health services including Laboratory testing, Blood Borne Viruses / Sexually Transmitted Infections clinical services, Koori liaison officers, immunisation and screening services, Drugs services including drug withdrawal and counselling and the needle and syringe program, Dental Health services including general and specialist dental care, school dental services and clinical education, Disability services including aids and equipment and flexible support packages to people with a disability, Community Care programs including sexual assault support, early parenting services, parenting assessment and skills development, and various support services. Health and Community Initiatives also falls in this category group.

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(u) Materiality In accordance with the transitional requirement in the revised Accounting Standard AASB 1031 Materiality, accounting policies need only be identified in the summary of accounting policies where they are considered ‘material’. Accounting policies will be considered material if their omission, misstatement or non-disclosure has the potential, individually or collectively, to: (a) Influence the economic decisions of users taken on the basis of the financial statements; and (b) affect the discharge of accountability by the management or governing body of the Health Service.

(v) Going Concern The financial statements are prepared on a going concern basis and relevant details provided in the letter of comfort received from Department of Health. The letter of comfort was requested on the basis that Albury Wodonga Health Service’s result has not improved significantly from 2013. The Department of Health has confirmed that it will provide to Albury Wodonga Health Service adequate cash flow support to enable the Health Service to meet its current and future obligations as and when they fall due for a period up to September 2015 should this be required. In return for this support it is expected that the Albury Wodonga Health Service Board will commit to achieve the agreed budget targets, and all other requirements of the Statement of Priorities in 2014-15.

(w) North East and Border Mental Health Service Effective from 1 July 2012, the mental health services of Northeast Victoria was integrated to form one service under the governance of Albury Wodonga Health Service. The North East and Border Mental Health Service (NEBMHS) brought together the mental health services of Beechworth Health Service, Northeast Health Wangaratta and the Wodonga campus of Albury Wodonga Health Service to be governed by the Board of Albury Wodonga Health Service. The Department of Health, Victoria, Beechworth Health Service and Northeast Health Wangaratta have made a contribution in 2011/12 to the leave liabilities of the existing staff transferring across to Albury Wodonga Health Service totalling $1.8M. A further contribution of $1.95M was made during 2012/13 bringing the total contribution to $3.75M.

ALBURY WODONGA HEALTH SERVICE ANNUAL REPORT Page 31

58 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014 Note 2: Revenue HSA HSA H&CI H&CI Total Total 2014 2013 2014 2013 2014 2013 $'000 $'000 $'000 $'000 $'000 $'000 Revenue from Operating Activities Government Grants - Department of Health 98,430 117,301 - - 98,430 117,301 - Victorian Health Funding Pool (*) 78,215 41,623 - - 78,215 41,623 - Dental Health Services Victoria 3,222 2,546 - - 3,222 2,546 - State Government - Other 1,620 1,467 1,620 1,467 Other - - - (40) - (40) - Commonwealth Government Residential Aged Care Subsidy 598 449 - - 598 449 Other 3,359 3,054 - - 3,359 3,054 Total Government Grants 185,444 166,440 - (40) 185,444 166,400

Indirect Contributions by Department of Health - Insurance - Vic Department of Health 114 1,368 - - 114 1,368 - Insurance (Work cover) - NSW Ministry of Health 1,446 - - - 1,446 - - Long Service Leave 1,104 809 - - 1,104 809 Total Indirect Contributions by Department of Health 2,664 2,177 - - 2,664 2,177

Patient and Resident Fees - Patient and Resident Fees (refer note 2b) 11,260 10,987 564 339 11,824 11,326 - Residential Aged Care (refer note 2b) 186 169 - - 186 169 Total Patient & Resident Fees 11,446 11,156 564 339 12,010 11,495

Business units - Diagnostic Imaging 2,278 3,702 - - 2,278 3,702 Commercial Activities & Specific Purpose Funds - Private Practice and Other Patient Activities Fees 602 488 142 272 744 760 - Pain management program - - 148 164 148 164 - Vermont St Health Clinic - - 314 243 314 243 - Pharmacy Services - - 215 233 215 233 - Catering 228 239 228 239 456 478 - Cafeteria - - 521 440 521 440 - Property Income - - 600 623 600 623 - Clinical Student Placement - - 301 139 301 139 - Other (include any unit or fund not stated above) - - - 75 - 75 Total Commercial Activities & Specific Purpose Funds 830 727 2,469 2,428 3,299 3,155 Donations & Bequests - - 268 218 268 218 Recoupment from Private Practice for Use of Hospital Facilities - - 2 - 2 - Other Revenue from Operating Activities 1,567 2,115 1,718 - 3,285 2,115 Total Revenue from Operating Activities 204,229 186,317 5,021 2,945 209,250 189,262 Revenue from Non-Operating Activities Interest & Dividends 694 934 76 91 770 1,025 Other Revenue from Non-Operating Activities ------Total Revenue from Non-Operating Activities 694 934 76 91 770 1,025

Capital Purpose Income State Government Capital Grants - Targeted Capital Works and Equipment 16,408 12,050 - - 16,408 12,050 - Other - 18 - - - 18 Assets Received Free of Charge (refer note 2d) - - - 24 - 24 Net Gain/(Loss) on Disposal of Financial Assets (refer note 2c) - - 86 (2) 86 (2) Donations & Bequests 619 - 235 84 854 84 Other Capital Purpose Income ------Total Capital Purpose Income 17,027 12,068 321 106 17,348 12,174

Specific Income (refer note 2e) - 3,489 - - - 3,489 Total Revenue (refer to note 2a) 221,950 202,808 5,418 3,142 227,368 205,950

(*) The Victorian Health Funding Pool line is for reporting activity based funding payments received via the National Health Funding Administrator

Indirect contributions by Department of Health: Department of Health makes certain payments on behalf of the Health Service. These amounts have been brought to account in determining the operating result for the year by recording them as revenue and expenses.

59 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 59 - - - 694 268 321 2,278 3,033 2,397 2,664 1,796 5,418 17,027 11,446 185,444 221,950 227,368 2014 Total $'000

- - - - - 46 189 123 268 321 3,033 3,215 1,796 5,418 11,083 14,656 20,074 2014 $'000 Other

------

- 9

54

651

714 714

2014 $'000 Health Primary

------25 53 26 76 1,851 2,031 2,031 2014 $'000

Aged Care

------2 28 186 1,980 2,196 2,196 2014 $'000 Health Mental Mental RAC incl. RAC

------283 Notes To and To Formingthe Financial of Notes Part Statements 851 441 2,381 AlburyHealthWodonga Annual Service 2013/2014 Report 19,796 23,752 23,752 2014 $'000 Health Mental Mental

------169 410 374 1,043 11,829 13,825 13,825 2014 $'000

Ambulatory ------223 155 275 15,573 16,226 16,226 EDS 2014 $'000

------75 97 5,317 5,489 5,489 2014 $'000

Outpatients

------

- 739 692

1,805 9,820 2,278 2,495 125,232 2014 $'000 143,061 143,061 Patients Admitted Admitted

Note 2a: Analysis of Revenue by Source of 2a: Analysis Note Revenue from Services Supported by Health Health by Supported Services from Revenue Services Agreement by Supported Services from Revenue Total Health Services Agreement Hospital by Supported Services from Revenue and Community Initiatives by Supported Services from Revenue Total Hospital and Community Initiatives Revenue Total Government Grants Department by Health of contributions Indirect Fees (refer noteResident Patient & 2b) & BequestsDonations (non capital) Hospital of Use for Practice Private from Recoupment Facilities BusinessRadiology - Units Other RevenueOperatingActivities from Interest & Dividends (refer note Purpose Income 2) Capital & BequestsDonations (non capital) Purpose Funds andSpecific Activities Commercial Other (refer note Purpose Income 2) Capital Reversal Impairment of on AssetsLoss Financial Department by Health: of contributions Indirect the of These Health them Service. the as Departmenton behalf havethe payments amounts for recording certain Healthresult year been by makes operating determining of brought account to in expenses. and revenue

60 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT ------934 218 106 3,702 2,818 3,489 2,177 2,842 3,142 12,068 11,156 166,440 Total 2013 $'000 202,808 205,950

------4 67 299 352 218 106 9,080 2,818 1,085 3,139 3,142 14,026 17,168 2013 $'000 Other

------

- 3

204 737

944 944

2013 $'000 Health Primary

------36 1,583 1,619 1,619 2013 $'000

Aged Care

------169 1,031 1,200 1,200 2013 $'000 Health Mental Mental RAC incl. RAC

------71 131 629 1,950 13,702 Notes To and To Formingthe Financial of Notes Part Statements 16,483 16,483 2013 $'000 Health AlburyHealthWodonga Annual Service 2013/2014 Report Mental Mental

------176 125 251 172 12,028 12,752 12,752 2013 $'000

Ambulatory ------71 64 946 108 20,421 21,610 21,610 EDS 2013 $'000

------(1) 32 240 2,859 3,130 3,130 2013 $'000

Outpatients

------

- 930 207

1,818 8,863 3,702 1,596 2,988 110,940 2013 $'000 131,044 131,044 Patients Admitted Admitted

Note 2a: Analysis of revenue by source (continued) by revenue source of 2a: Analysis Note Revenue from Services Supported by Health Health by Supported Services from Revenue Services Agreement by Supported Services from Revenue Total Health Services Agreement Hospital by Supported Services from Revenue and Community Initiatives by Supported Services from Revenue Total Hospital and Community Initiatives Revenue Total Government Grants Department Health by of contributions Indirect Fees(refer note Resident 2b) Patient & Bequests& capital) (non Donations Hospital of Use for Practice Private from Recoupment Facilities Radiology & Pathology - Units Business OtherOperating RevenueActivities from Interest & Dividends (refer note 2) Purpose Income Capital ReversalImpairment of Assetson Loss Financial Income Specific (refer note 2e) Bequests& capital) (non Donations PurposeCommercial &Specific Activities Funds Other (refer note 2) Purpose Income Capital ReversalImpairment of Assetson Loss Financial Income Specific (refer note 2e) Department Health: by of contributions Indirect These them the havethe amounts for recording result year been the by operating determining of Health brought (List). account Service to in Departmenton behalf payments certain Health makes of expenses. and revenue as

61 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 61 Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 2b: Private and Resident Fees

2014 2013 $'000 $'000 Patient and Resident Fees^ Acute (incl rehabilitation, GEM and other acute care types) – Inpatients(*) 10,010 10,352 – Outpatients 1,100 240 – Other - 35 Residential Aged Care – Mental Health 186 169 – Residential Accommodation Payments(**) 1 - Mental Health 157 131 Other 556 568 Total Patient and Resident Fees 12,010 11,495

^ Patient and Resident Fees exclude recoupment from private practice, or sale of pharmacy goods but includes PBS co-payments. (*) Compensable payments paid to hospitals in grants from the Department (such as TAC WIES and DVA throughput) are excluded. (**) This includes accommodation charges, interest earned on accommodation bonds and retention amount

Note 2c: Net Gain/(Loss) on disposal of non-financial assets

2014 2013 $'000 $'000 Proceeds from Disposals of Non-Current Assets Plant and Equipment - 7 Medical Equipment 20 - Motor Vehicles 41 94 Computers and Communication 28 - Buildings - - Total Proceeds from Disposal of Non-Current Assets 89 101

Less: Written Down Value of Non-Current Assets Sold* Plant and Equipment 3 - Medical Equipment - 16 Motor Vehicles - 76 Computers and Communication 11 Buildings - - Total Written Down Value of Non-Current Assets Sold 3 103

Net gain/(loss) on Disposal of Non-Financial Assets 86 (2)

62 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 2d: Assets Received Free of Charge or For Nominal Consideration

2014 2013 $'000 $'000 During the reporting period, the fair value of assets received free of charge, was as follows: Plant and Equipment (1) - 24 TOTAL - 24

(1) EES Generator Package received from Johnson & Johnson Medical in November 2012

Note 2e: Specific Income

2014 2013 $'000 $'000 Specific Income Funds received for the integration of the North East & Border Mental Health Service (Refer Note 1 (w)) - 1,950 Funds received DH - Voluntary redundancy packages - 1,539 TOTAL - 3,489

63 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 63 Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 3: Expenses

HSA HSA H&CI H&CI Total Total 2014 2013 2014 2013 2014 2013 $'000 $'000 $'000 $'000 $'000 $'000 Employee Expenses Salaries & Wages 116,071 104,368 1,246 726 117,317 105,094 WorkCover Premium 3,571 1,673 23 12 3,594 1,685 Departure Packages 4 - - - 4 - Long Service Leave 2,428 2,123 - - 2,428 2,123 Superannuation 10,350 9,300 110 63 10,460 9,363 Total Employee Expenses 132,424 117,464 1,379 801 133,803 118,265

Non Salary Labour Costs Fees for Visiting Medical Officers 17,420 17,506 - - 17,420 17,506 Agency Costs - Nursing 1 1 - - 1 1 Agency Costs - Other 1,230 2,281 - 24 1,230 2,305 Contractors and consultants 416 360 - - 416 360 Total Non Salary Labour Costs 19,067 20,148 - 24 19,067 20,172

Supplies & Consumables Drug Supplies 3,037 4,599 - - 3,037 4,599 S100 Drugs 3,070 762 - - 3,070 762 Medical, Surgical Supplies and Prosthesis 22,123 19,442 324 10 22,447 19,452 Pathology Supplies 2,321 2,363 2 - 2,323 2,363 Food Supplies 1,693 1,592 204 211 1,897 1,803 Total Supplies & Consumables 32,244 28,758 530 221 32,774 28,979 Other Expenses Domestic Services & Supplies 2,061 1,859 6 1 2,067 1,860 Fuel, Light, Power and Water 1,976 2,231 - - 1,976 2,231 Insurance costs funded by the Department of Health 3,043 3,024 - - 3,043 3,024 Motor Vehicle Expenses 525 409 - - 525 409 Equipment replacement 562 480 - - 562 480 Repairs & Maintenance 1,908 1,285 31 42 1,939 1,327 Maintenance Contracts 866 983 - - 866 983 Patient Transport 3,174 3,428 - - 3,174 3,428 Bad & Doubtful Debts 183 249 - - 183 249 Lease Expenses 1,978 2,049 23 30 2,001 2,079 Advertising Expenses 792 850 - - 792 850 Other Administrative Expenses 7,585 7,179 1,224 102 8,809 7,281 Audit Fees - VAGO - Audit of Financial Statements 52 42 - - 52 42 - Other 21 55 - - 21 55 Ex Gratia Payments ------Total Other Expenses 24,726 24,123 1,284 175 26,010 24,298 Expenditure using Capital Purpose Income Employee Expenses - Salaries & Wages - 738 799 738 799 - WorkCover Premium - 15 10 15 10 - Superannuation - 77 78 77 78 - Long Service Leave - 15 11 15 11 Total Employee Expenses - - 845 898 845 898 Supplies & Consumables Medical, Surgical Supplies and Prosthesis - - 17 1 17 1 Pathology Supplies - - 1 - 1 - Food Supplies - - - 5 - 5 Total Supplies & Consumables - - 18 6 18 6 Other Expenses - Equipment replacement - - 237 123 237 123 - Repairs and maintenance - - 23 47 23 47 - Maintenance contracts - - 3 29 3 29 - Administrative Expenses - - 394 342 394 342

Total Other Expenses - - 657 541 657 541 Total Expenditure using Capital Purpose Income - - 1,520 1,445 1,520 1,445 Depreciation & Amortisation 3,180 3,209 2,602 2,670 5,782 5,879 Specific Expenses (refer note 3c) 196 1,108 - - 196 1,108 Finance Costs (refer note 5) 18 19 1 1 19 20 Total Impairment of Assets 3,394 4,336 2,603 2,671 5,997 7,007

Total Expenses 211,855 194,829 7,316 5,337 219,171 200,166

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

64 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT - - - -

6

19 846 674 530 196 1,284 1,373 5,782 3,193 1,520 5,997 18,516 97,634 39,109 53,202 2014 Total $'000 208,461 219,171

- - - - 1 6 4 50 55 530 846 674 153 397 1,284 1,373 3,301 2,227 3,193 1,520 6,078 10,846 2014 $'000 Other

------2 2 69 416 293 778 780 2014 $'000 Health Primary

------

- -

31

31 112 450

1,534

2,096 2,127

2014 $'000

Aged Care

------5 5 20 718 1,692 2,430 2,435 2014 $'000 Health Mental Mental RAC incl. RAC

------16 381 180 215 196 Notes To and theFinancial Forming To of Part Notes Statements 4,363 17,894 22,853 23,049 AlburyHealthWodonga Annual Service 2013/2014 Report 2014 $'000 Health Mental Mental

------12 67 79 91 2,984 4,611 3,743 11,405 11,496 2014 $'000

Ambulatory ------27 55 82 2,129 6,431 5,921 6,062 20,543 20,625 EDS 2014 $'000

------1 1 936 644 2,061 3,641 3,642 2014 $'000

Outpatients ------18 137 5,379 5,534 61,321 15,786 26,828 34,702 2014 $'000 138,637 144,171 Patients Admitted Admitted

Note 3a: Analysis of Expenses by Source Expenses of 3a: Analysis Note Services Supported by Health Services Agreement Services Health by Supported Services from Expenses Total Agreement Services Supported by Hospital Initiatives and Community and Hospital by Supported Services from Expenses Total Community Initiatives Expenditure Capital using Purpose Income Total Expenditure Capital using Purpose Income Total Expenditure Services from supported by Health Services Agreement and by Hospital and Community Initiatives Expenses Total Employee Expenses Employee Costs Labour Salary Non Supplies & Consumables Operations Continuing from Expenses Other Expenses Employee Costs Labour Salary Non Supplies & Consumables Operations Continuing from Expenses Other Expenses Employee Costs Labour Salary Non Expenses Other Assets (refer note 3) Non-Financial of Impairment Assets(refer note 3) Financial of Impairment (refer note 4) Amortisation & Depreciation ExpensesSpecific (refer note 3c) (referCosts note 5) Finance ChargeFree of Assets Provided

65 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 65 - - - - -

20 825 221 898 547 176 1,108 5,879 1,222 1,445 7,007 19,763 30,218 23,927 116,584 2013 Total $'000 190,492 200,166

- - - - - 1 50 825 221 898 547 176 773 143 414 200 983 824 1,222 1,445 1,740 5,231 2013 $'000 Other

------2 2 35 117 703 855 857 2013 $'000 Health Primary

------

- -

31 37 57

31 1,439

1,533 1,564

2013 $'000

Aged Care

------9 258 973 1,240 1,240 2013 $'000 Health Mental Mental RAC incl. RAC

------86 223 185 185 Notes To and theFinancial Forming To of Part Notes Statements 2,332 12,022 14,663 14,848 AlburyHealthWodonga Annual Service 2013/2014 Report 2013 $'000 Health Mental Mental

------83 100 470 585 183 1,142 8,904 11,101 11,284 2013 $'000

Ambulatory ------61 57 118 6,380 2,453 2,340 14,737 25,910 26,028 EDS 2013 $'000

------1 1 201 116 1,425 1,742 1,743 2013 $'000

Outpatients ------19 174 5,470 5,663 12,547 25,759 18,004 75,398 2013 $'000 131,708 137,371 Patients Admitted Admitted

Prior Year Prior Note 3a: Analysis of expenses by source (continued) by source expenses of 3a: Analysis Note Services Supported by Health Services Agreement Services Health by Supported Services from Expenses Total Agreement Services Supported by Hospital Initiatives and Community and Hospital by Supported Services from Expense Total Community Initiatives Expenditure Capital using Purpose Income Total Expenditure Capital using Purpose Income Total Expenditure Services from supported by Health Services Agreement and by Hospital and Community Initiatives Expenses Total Employee Expenses Employee Costs Labour Salary Non Supplies & Consumables Operations Continuing from Expenses Other Expenses Employee Costs Labour Salary Non Supplies & Consumables Operations Continuing from Expenses Other Expenses Employee Costs Labour Salary Non Expenses Other Assets (refer note 3) Non-Financial of Impairment Assets(refer note 3) Financial of Impairment (refer note 4) Amortisation & Depreciation ExpensesSpecific (refer note 3c) (referCosts note 5) Finance ChargeFree of Assets Provided

66 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 3b: Analysis of Expenses by Internally Managed and Restricted Specific Purpose Funds for Services Supported by Hospital and Community Initiatives

2014 2,013 $'000 $'000 Commercial Activities Private Practice and Other Patient Activities 1,125 516 Pain management program 212 50 Catering 446 147 Cafeterias - Wodonga & Albury Campus 1,348 412 Other Specific Purpose Services 8 34 Albury Special Purpose and Trust 26 62

Other Activities Fundraising and Community Support 28 - TOTAL 3,193 1,221

Note 3c: Specific Expenses

2014 2013 $'000 $'000 Specific Expenses Voluntary Departure Packages 196 1,108 Total Specific Expenses 196 1,108

Note 4: Depreciation 2014 2013 $'000 $'000 Depreciation Buildings 2,366 3,240 Plant & Equipment 410 385 Medical Equipment 1,868 1,229 Computers & Communication 869 724 Motor Vehicles 221 252 Furniture & Fittings 48 49 Total Depreciation 5,782 5,879

67 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 67 Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 5: Finance Costs

2014 2013 $'000 $'000 Bank charges 19 20 Total Finance Costs 19 20

Note 6: Cash and Cash Equivalents For the purposes of the cash flow statement, cash assets includes cash on hand and in banks, and short-term deposits which are readily convertible to cash on hand, and are subject to an insignificant risk of change in value, net of outstanding bank overdrafts. 2014 2013 $'000 $'000 Cash on hand 8 7 Cash at bank 16,930 20,487 Short term deposits 2,992 3,940 Total Cash and Cash Equivalents 19,930 24,434

Represented by: Cash for Health Service Operations (as per Cash Flow Statement) 19,420 24,434 Monies Held in Trust - Accomodation Bonds 510 - Total Cash and Cash Equivalents 19,930 24,434

68 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 7: Receivables

2014 2013 $'000 $'000 CURRENT Contractual Inter Hospital Debtors 99 231 Trade Debtors 1,805 1,328 Patient Fees 2,018 3,050 Accrued Investment Income 25 25 Accrued Revenue - Other DVA Admitted patient fees 107 - NSW Health - PAYG Withholding 99 - Patient Fees 772 - Other 169 Less Allowance for Doubtful Debts Trade Debtors (101) (93) Patient Fees (151) (93) 4,842 4,448 Statutory GST Receivable 932 879 FBT Receivable 18 - Accrued Revenue - Department of Health - 174 5,792 5,501 TOTAL CURRENT RECEIVABLES 5,792 5,501 NON CURRENT Contractual Trade Debtors 115 108 Patient Fees 339 297 Less Allowance for Doubtful Debts Trade Debtors (11) (30) Patient Fees (41) (157) 402 218 Statutory Long Service Leave - Department of Health 2,078 2,196 2,078 2,196 TOTAL NON-CURRENT RECEIVABLES 2,480 2,414 TOTAL RECEIVABLES 8,272 7,915

(a) Movement in the Allowance for doubtful debts 2014 2013 $'000 $'000 Balance at beginning of year 373 200 Amounts written off during the year (268) (27) Amounts recovered during the year 16 - Increase/(decrease) in allowance recognised in net result 183 200 Balance at end of year 304 373

(b) Ageing analysis of receivables Please refer to note 20(c) for the ageing analysis of contractual receivables (c) Nature and extent of risk arising from receivables Please refer to note 20(c) for the nature and extent of credit risk arising from contractual receivables

69 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 69 Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 8: Investments and other Financial Assets

Specific Purpose Fund Consol'd 2014 2013 2014 2013 $'000 $'000 $'000 $'000 CURRENT Loans and receivables Term Deposit Aust. Dollar Term Deposits > 3 months (i) 960 - 960 - Total Current 960 - 960 - TOTAL INVESTMENTS AND OTHER FINANCIAL ASSETS 960 - 960 - Represented by: Health Service Investments 960 - 960 - TOTAL INVESTMENTS AND OTHER FINANCIAL ASSETS 960 - 960 -

Notes: (i) Term deposits under 'investments and other financial assets' class include only term deposits with maturity greater than 90 days.

Note 9: Inventories 2014 2013 $'000 $'000 Pharmaceuticals At cost 374 441 Catering Supplies At cost 80 78 Housekeeping Supplies At cost 651 678 Medical and Surgical Lines At cost 967 558 Engineering Stores At Cost 133 98 TOTAL INVENTORIES 2,205 1,853

Note 10: Other Assets 2014 2013 CURRENT $'000 $'000 Prepayments 1,047 904 Other Residential Tenancy Bonds 56 51 HRHA - Joint Venture 284 168 TOTAL CURRENT OTHER ASSETS 1,387 1,123 TOTAL OTHER ASSETS 1,387 1,123

70 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 11: Property, plant & equipment (a) Gross carrying amount and accumulated depreciation 2014 2013 $'000 $'000 Land Land at cost - 98 Land at Fair Value 3,560 2,695 Total Land 3,560 2,793

Buildings Buildings Under Construction at cost 13,755 6,626

Buildings at Fair Value 47,685 36,937 Less Acc'd Depreciation 31 8 Leasehold Improvements at cost 9,059 176 Less Acc'd Depreciation 476 14 Total Buildings 69,992 43,717

Plant and Equipment Plant and Equipment at Fair Value 5,036 4,296 Less Acc'd Depreciation 3,125 2,724 Total Plant and Equipment 1,911 1,572

Medical Equipment Medical Equipment at Fair Value 14,948 11,703 Less Acc'd Depreciation 8,158 7,046 Total Medical Equipment 6,790 4,657

Computers & Communication Computers & Communication at Fair Value 4,080 5,253 Less Acc'd Depreciation 2,673 3,311 Total Computers & Communication 1,407 1,942

Furniture & Fittings Furniture & Fittings at Fair Value 650 353 Less Acc'd Depreciation 367 84 Total Furniture & Fittings 283 269

Motor Vehicles Motors Vehicles at Fair Value 1,954 1,899 Less Acc'd Depreciation 1,179 1,010 Total Motor Vehicles 775 889

Leased Assets Leased Medical Equipment 398 563 Less Acc'd Amortisation 398 563 Leased Computers & Communication - 71 Less Acc'd Amortisation - 71 Total Leased Assets - - TOTAL 84,718 55,839

71 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 71 (3) (104)

3,838

(5,879) (5,782) 11,067 19,772 14,892

46,917 55,839 84,718

Total $'000

- - -

(76)

342 107

875 889 775 (252) (221)

$'000 Motor Vehicles

- - - -

62

(49) (48) 105

213 269 283

$'000 Fittings Furniture & Furniture

- - -

(12) 830 334

(724) (869)

1,848 1,942 1,407

$'000 Commctns

Computers & Computers

- - Notes To and theFinancial Forming To of Part Notes Statements

(3) (16)

AlburyHealthWodonga Annual Service 2013/2014 Report 2,167 4,004 to determine the fairvalue ofthe landand buildings. The valuation,

3,735 4,657 6,790 (1,229) (1,868)

$'000 Medical Medical

Equipment

- - - -

611 749

(385) (410)

1,346 1,572 1,911

$'000 Plant &

Equipment

- -

the Valuer-General Victoria Valuer-General the 7,012 3,838

(3,240) (2,366) 14,125 14,516

36,107 43,717 69,992

$'000 Buildings

------

767

2,793 2,793 3,560

Land $'000

Note 11: Property, plant & equipment (continued) plant 11: Property, Note (b) Reconciliations of the carrying amounts of each class of asset of asset class of each amounts of the carrying Reconciliations (b) Balance atBalance 1 July 2012 atBalance 1 July 2013 atBalance 30 2014 June Land and buildings atvaluation carried Additions Increments/(Decrements) Revaluation 4) (note Amortisation and Depreciation Additions Increments/(Decrements) Revaluation 4) (note Amortisation and Depreciation was performedbuildings byand Service's land Health of the valuation independent An assessments. was basedindependent on valuation The transaction. length Disposals The effective date ofthe valuationis 30June 2014 which conforms to Australian Valuation Standards, was determined by reference to the amounts for which assets could be exchanged between knowledgeable willing parties in an arm's arm's an in parties knowledgeable willing between be exchanged could assets for which by amounts referencewas determined the Standards, to Valuation conforms Australian to which Disposals

72 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014 Note 11: Property, plant & equipment (continued)

(c) Fair value measurement hierarchy for assets as at 30 June 2014

Carrying Fair value measurement at end of amount as reporting period using: at 30 June (i) (i) (i) 2014 Level 1 Level 2 Level 3 Land at fair value Non-specialised land 1,764 - 1,764 - Specialised land - Wodonga Hospital Campus 1,796 - - 1,796 Total of land at fair value 3,560 - 1,764 1,796

Buildings at fair value Non-specialised buildings 6,965 - 6,965 - Specialised buildings - Wodonga Hospital Campus & Car Park 43,881 - - 43,881 - Albury Hospital Campus 5,391 - - 5,391 Total of building at fair value 56,237 - 6,965 49,272

Plant and equipment at fair value Plant equipment and vehicles at fair value - Vehicles (ii) 775 - - 775 - Plant and equipment, Computers & Communications, Furniture & Fittings 3,601 - - 3,601 Total of plant, equipment and vehicles at fair value 4,376 - - 4,376

Medical equipment at fair value

- Medical equipment 6,790 - - 6,790 Total medical equipment at fair value 6,790 - - 6,790

70,963 - 8,729 62,234 Note (i) Classified in accordance with the fair value hierarchy, see Note 1

(ii) Vehicles are categorised to Level 3 assets as the depreciated replacement cost is used in estimating the fair value. There have been no transfers between levels during the period. (d) Reconciliation of Level 3 fair value

2014 Plant and Medical Land Buildings equipment equipment

Opening Balance 1,029 30,126 4,672 4,657 Purchases (sales) - 7,387 1,252 4,001 Transfers in (out) of Level 3 - - - - Gains or losses recognised in net result - Depreciation (2,366) (1,548) (1,868) Subtotal 1,029 35,147 4,376 6,790 Items recognised in other comprehensive income - Revaluation 767 14,125 - - Subtotal 767 14,125 - - Closing Balance 1,796 49,272 4,376 6,790 Unrealised gains/(losses) on non-financial assets - - - - 1,796 49,272 4,376 6,790

73 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 73 Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 11: Property, plant & equipment (continued)

(e) Description of significant unobservable inputs to Level 3 valuations:

Sensitivity of fair value Significant measurement to changes in unobservable Range (weighted significant unobservable Valuation technique inputs average) inputs

Specialised land

A significant increase or decrease Community Service in the CSO adjustment would Wodonga Hospital Campus - 69 Vermont Obligation (CSO) result in a significantly lower Street, Wodonga Market approach adjustment 20% (20%) (i) (higher) fair value A significant increase or decrease in replacement cost per square metre adjustment would result in Replacement cost per a significantly higher or lower fair 72-76 Vermont Street, Wodonga Market Approach square metre $145/m2 ($145) value

Specialised buildings A significant increase or decrease in the estimated useful life of the asset would result in a Useful life of significantly higher or lower Albury Hospital Campus Depreciated replacement cost buildings 9 - 30 years (19.5) valuation. A significant increase or decrease in replacement cost per square metre adjustment would result in Wodonga Hospital Campus - 69 Vermont Replacement cost per $670 - $2,239/m2 a significantly higher or lower fair Street, Wodonga Depreciated replacement cost square metre ($1,455) value A significant increase or decrease in replacement cost per square metre adjustment would result in Replacement cost per a significantly higher or lower fair 69 Charles Street, Wodonga Depreciated replacement cost square metre $1,597/m2 ($1,597) value A significant increase or decrease in replacement cost per square metre adjustment would result in Replacement cost per a significantly higher or lower fair Vermont Street Car Park, Wodonga Depreciated replacement cost square metre $88/m2 ($88) value

Plant and equipment at fair value A significant increase or decrease in the estimated useful life of the asset would result in a Useful life of Plant & significantly higher or lower Plant & Equipment Depreciated replacement cost Equipment 3 - 7 years (5) valuation. A significant increase or decrease in the estimated useful life of the asset would result in a Useful life of significantly higher or lower Furniture & Fittings Depreciated replacement cost Furniture & Fittings 13 years (13) valuation. A significant increase or decrease in the estimated useful life of the Useful life of asset would result in a Computers & significantly higher or lower Computers & Communications Depreciated replacement cost Communications 3 years (3) valuation.

Vehicles A significant increase or decrease in the estimated useful life of the asset would result in a Useful life of motor significantly higher or lower Motor Vehicles Depreciated replacement cost vehicles 5 years (5) valuation. Medical equipment at fair value A significant increase or decrease in the estimated useful life of the asset would result in a Useful life of medical significantly higher or lower Medical Equipment Depreciated replacement cost equipment 3 - 10 years (6.5) valuation.

(i) CSO adjustments for 20% were applied to reduce the market approach value for the Department’s specialised land, with the weighted average 20% reduction applied.

74 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 12: Payables 2014 2013 $'000 $'000 CURRENT Contractual Inter Hospital Creditors 48 - Trade Creditors (i) 8,232 9,754 Accrued Expenses 4,917 6,354 13,197 16,108 Statutory GST Payable 114 109 Department of Health (ii) 5,020 1,899 5,134 2,008 TOTAL CURRENT 18,331 18,116

TOTAL PAYABLES 18,331 18,116

(i) The average credit period is 30 days. No interest is charged on the other payables for the first 30 days from the date of the invoice. (ii) Terms and conditions of amounts payable to the Department of Health vary according to the particular agreement with the Department.

(a) Maturity analysis of payables Please refer to Note 20c for the ageing analysis of contractual payables (b) Nature and extent of risk arising from payables Please refer to note 20c for the nature and extent of risks arising from contractual payables

Note 13: Liabilities

Bank Overdraft The unsecured approved bank overdraft limit is $1,000,000. It is the policy of the Health Service report the overdraft as recorded in the cash book. The physical overdraft recorded at the Westpac Banking Corporation at June 30, 2014 is nil and therefore does not exceed the facility available to the Health Service.

Loans The Health Service currently does not hold any loans.

Finance costs of the Health Service incurred during the year are accounted for as follows:

2014 2013 $'000 $'000 Amount of finance costs recognised as expenses 19 20 Amount of investment revenue earned on borrowed funds that has been deducted from the finance costs incurred - -

(a) Maturity analysis of borrowings Please refer to note 20(c) for the ageing analysis of borrowings.

(b) Nature and extent of risk arising from borrowings Please refer to note 20(c) for the nature and extent of risks arising

(c) Defaults and breaches During the current and prior year, there were no defaults and breaches of any of the borrowings.

75 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 75 Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 14: Provisions

2014 2013 $'000 $'000 Current Provisions Employee Benefits (i) Annual leave - Unconditional and expected to be settled wholly within 12 months (ii) 11,808 10,785 - Unconditional and expected to be settled wholly after 12 months (iii) 1,877 1,631 Long service leave - Unconditional and expected to be settled wholly within 12 months (ii) 1,025 1,100 - Unconditional and expected to be settled wholly after 12 months (iii) 5,640 5,085 20,350 18,601 Provisions related to Employee Benefit On-Costs - Unconditional and expected to be settled within 12 2,704 2,772 months (ii) - Unconditional and expected to be settled after 12 1,131 618 months (iii) 3,835 3,390 Total Current Provisions 24,185 21,991 Non-Current Provisions Employee Benefits (i) (Refer Note 14 (a)) 2,400 2,108 Provisions related to Employee Benefit On-Costs (Refer Notes 14 (a) and 14 (b)) 242 235 Total Non-Current Provisions 2,642 2,343 Total Provisions 26,827 24,334

(a) Employee Benefits and Related On-Costs Current Employee Benefits and related on-costs Unconditional LSL Entitlement 7,337 6,876 Annual Leave Entitlements 12,036 10,455 Accrued Wages and Salaries 4,561 4,453 Accrued Days Off 251 207 Non-Current Employee Benefits and related on- costs Conditional Long Service Leave Entitlements (ii) 2,642 2,343 Total Employee Benefits 26,827 24,334 On-Costs Current On-Costs 3,835 3,391 Non-Current On-Costs 242 236 Total On-Costs 4,077 3,627 Total Employee Benefits and Related On-Costs 26,827 24,334

(b) Movements in provisions

Movement in Long Service Leave: Balance at start of year 9,219 6,445 Balance transferred for NEBMHS integration - 2,758 Provision made during the year - Expense recognising Employee Service 1,736 1,204 Settlement made during the year (976) (1,188) Balance at end of year 9,979 9,219

Notes: (i) Provisions for employee benefits consist of amounts for annual leave and long service leave accrued by employees, not including on-costs. (ii) The amounts disclosed are nominal amounts (iii) The amounts disclosed are discounted to present values

76 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 15: Superannuation

Employees of the Health Service are entitled to receive superannuation benefits and the Health Services contributes to both defined benefit and defined contribution plans. The defined benefit plan(s) provides benefits based on years of service and final average salary.

The Health Service does not recognise any defined benefit liability in respect of the plan(s) because the entity has no legal or constructive obligation to pay future benefits relating to its employees; its only obligation is to pay superannuation contributions as they fall due. The Department of Treasury and Finance discloses the State’s defined benefits liabilities in its disclosure for administered items.

However superannuation contributions paid or payable for the reporting period are included as part of employee benefits in the comprehensive operating statement of the Health Service.

The name, details and amounts expense in relation to the major employee superannuation funds and contributions made by the Health Services are as follows:

Paid Contribution for the Contribution Outstanding Year at Year End 2014 2013 2014 2013 $'000 $'000 $'000 $'000 (i) Defined benefit plans: First State Super 72 87 1 1 NSW Superannuation Funds 454 438 3 3 Defined contribution plans: First State Super 3,971 3,574 350 33 Hesta 1,508 1,348 152 4 NSW Superannuation Funds 3,863 3,604 35 30 Other 114 309 14 10 Total 9,982 9,360 555 81

(i) The bases for determining the level of contributions is determined by the various actuaries of the defined benefit superannuation plans.

Note 16: Other Liabilities

2014 2013 $'000 $'000 CURRENT Monies Held in Trust - Accommodation Bonds (Refundable Entrance Fees) 510 - Total Current 510 - Total Other Liabilities 510 -

Total Monies Held in Trust Represented by the following assets: Cash Assets (refer to Note 6) 510 - TOTAL 510 -

77 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 77 Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 17: Equity 2014 2013 $'000 $'000 (a) Surpluses Property, Plant & Equipment Revaluation Surplus 1 Balance at the beginning of the reporting period 3,837 - Revaluation Increment/(Decrements) - Land 767 - - Buildings 14,126 3,837 - Plant and Equipment - - Balance at the end of the reporting period* 18,730 3,837

* Represented by: - Land 767 - - Buildings 17,963 3,837 - Plant and Equipment - - 18,730 3,837

(b) Contributed Capital Balance at the beginning of the reporting period 35,832 36,927 Capital Contribution received from Victorian Government - 3,118 Capital Repayments (2) - (4,213) Balance at the end of the reporting period 35,832 35,832

(c) Accumulated Surpluses/(Deficits) Balance at the beginning of the reporting period 9,045 3,261 Net Result for the Year 8,197 5,784 Transfers to and from Surplus - - Adjustments Resulting from correction of errors - - Balance at the end of the reporting period 17,242 9,045

Total Equity at end of financial year 71,804 48,714

(1) The property, plant & equipment asset revaluation surplus arises on the revaluation of property, plant & equipment.

(2) The integration of North East Border Mental Health Services during the 2013 financial year resulted in the transfer of assets recorded as Capital Contribution received from the Victorian Government, and liabilities, recorded as Capital Repayments, from Beechworth Health Service and Northeast Health Wangaratta.

78 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 18: Reconciliation of Net Result for the Year to Net Cash Inflow/(Outflow) from Operating Activities

2014 2013 $'000 $'000 Net result for the period 8,197 5,784

Non-cash movements: Depreciation and amortisation 5,782 5,879 Impairment of financial and non financial assets - - Provision for doubtful debts 183 200 Resources/assets received free of charge - (24) Resources/assets received free of charge due to NEBMH Integration - (360) Net decrease in capital contributed due to NEBMHS integration - (1,095)

Movements included in investing and financing activities Net (gain)/loss from disposal of non financial physical assets (86) 2

Movements in assets and liabilities: Change in operating assets and liabilities (Increase)/decrease in receivables (540) 2,535 (Increase)/decrease in other assets (121) (502) (Increase)/decrease in prepayments (142) - Increase/(decrease) in payables 6 3,069 Increase/(decrease) in provisions due to NEBMHS integration - 1,455 Increase/(decrease) in provisions 2,493 3,551 Increase/(decrease) in other liabilities - (133) Change in inventories (352) (576) NET CASH INFLOW/(OUTFLOW) FROM OPERATING ACTIVITIES 15,420 19,785

Note 19: Non-Cash Financing and Investing Activities

Nil

79 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 79 - - - 510 960 4,072 1,172 12,955 19,930 13,465 26,134

Total $'000

------510

-

12,955

13,465

$'000 Contractual Contractual

at amortised cost financial liabilities ------

Notes Toand Forming Part of the FinancialStatements $'000 Albury Wodonga Health Service Annual Report 2013/2014 Report Annual Service Health Wodonga Albury Contractual Contractual

financial assets - - assets financial available sale for

- - - - - 960

-

4,072 1,172 19,930

26,134

$'000 loans and and loans receivables Contractual Contractual

financial assets - - assets financial

------

- -

$'000 financial profit/loss Contractual Contractual assets/liabilities

fair value through through value fair

held-for-trading at held-for-trading ------

$'000 financial profit/loss Contractual Contractual value through through value assets/liabilities

designated at fair (ii) (i) Note 20: Financial Instruments Financial Note 20: (a) Financial(a) risk management and objectives policies Categorisation financial of instruments 2014 Assets Financial Contractual Total Financial Assets Financial Liabilities Total Financial Liabilities The Albury Wodonga Health Service's principal financial instruments comprise of: instruments financial Service's principal Albury Wodonga Health The assets cash - deposits term - receivables) statutory receivables (excluding - - payables (excluding statutory payables) - accommodation bonds expenses are and income which on basis the and of basis measurement the for criteria recognition, the including adopted, methods and policies accounting significant of the Details statements. financial 1the to note are disclosedin instrument equity and liability financial asset, ofclass financial respect each to recognised,with accordance with risks in financial these Service manages Health foreign riskcurrency The and rate risk. interest risk, liquidity risk, credit risks include financial Service's main Health The policy. risk management financial its risks of financial management and for identification exposed.is responsibility the Primary it differentrisks which to the manage and measure Service to different methods uses Health The Service. Health ofthe committee risk management financial the rests with policy parameters. government the risks within Service's financial AlburyHealth Wodonga manage prudentially to is instruments financial holding purpose in main The Cash cash and equivalents Receivables Debtors - Trade Receivables Other - Assets Financial Other Deposit - Term Entities Other in - Shares Payables Borrowings Other Financial Liabilities bonds Accomodation - - Other

80 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 25 - - - - - 4,641 16,108 24,434 16,108 29,100

Total $'000

------

-

16,108

16,108

$'000 Contractual Contractual

at amortised cost financial liabilities ------

Notes Toand Forming Part of the FinancialStatements $'000 Albury Wodonga Health Service Annual Report 2013/2014 Report Annual Service Health Wodonga Albury Contractual Contractual

financial assets - - assets financial available sale for

25

- - - - -

-

4,641 24,434

29,100

$'000 loans and and loans receivables Contractual Contractual

financial assets - - assets financial

------

- -

$'000 financial profit/loss Contractual Contractual assets/liabilities

fair value through through value fair

held-for-trading at held-for-trading ------

$'000 financial profit/loss Contractual Contractual value through through value assets/liabilities

designated at fair (ii) (i) Note 20: Financial Instruments Financial Note 20: (a) Financial(a) risk management and objectives policies 2013 Assets Financial Contractual Total Financial Assets Financial Liabilities Total Financial Liabilities (i) The total amount of financial assets disclosed here excludes statutory receivables (i.e. GST input tax credit recoverable) credit tax input GST receivables (i.e. disclosed here excludes statutory assets of financial amount total The (i) payable) Taxes payables (i.e. disclosed here excludes statutory liabilities of financial amount total The (ii) Cash cash and equivalents Receivables Debtors - Trade Receivables Other - Assets Financial Other Deposit - Term Entities Other in - Shares Payables Borrowings Other Financial Liabilities bonds Accomodation - - Other

81 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 81 19 20 19 20 - 335 9,203 2,735 4,504

4,169 6,468

Total $'000

------

$'000 Impairment loss

------

Notes Toand Forming Part of the FinancialStatements $'000 Albury Wodonga Health Service Annual Report 2013/2014 Report Annual Service Health Wodonga Albury (expense) Fee income / income Fee

19 20

19 20

- - - 770

770

1,025

1,025

$'000 income / income (expense) Total interest interest Total

- - -

335 - -

8,178

5,443 (5,274) (2,735) (4,939)

$'000 gain/(loss) Net holding

(i) (i) (i) (i) (ii) (ii) (i) Note 20: Financial Instruments (Continued) Instruments Financial Note 20: Net holding gain/(loss) on financial instruments by category 2014 Financial Assets Total Financial Assets Financial Liabilities Total Financial Liabilities 2013 Financial Assets Total Financial Assets Financial Liabilities Total Financial Liabilities Cash and Cash Equivalents Receivables and Loans for Available Sale Amortised At Cost Cash and Cash Equivalents Receivables and Loans Amortised At Cost fair the in movement the by taking or calculated loss is gain net the assets, financial oravailable-for-sale receivables loans and equivalents, cash For and cash (i) impairment any minus and assets, financial of the fromor losses revaluation gains arising foreign exchange orplus minus revenue, interest asset, ofthe value recognisedthein netresult; and or foreign gains exchange or expense, plus minus interest the by taking or calculated loss is gain net the cost, amortised at measured liabilities For financial (ii) cost amortised at measured liabilities of financial revaluation from lossesthe arising

82 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 20: Financial Instruments (continued)

(b) Credit risk Credit risk arises from the contractual financial assets of the Health Service, which comprise cash and deposits, non-statutory receivables and available for sale contractual financial assets. The Health Service’s exposure to credit risk arises from the potential default of a counter party on their contractual obligations resulting in financial loss to the Health Service. Credit risk is measured at fair value and is monitored on a regular basis. Credit risk associated with the Health Service’s contractual financial assets is minimal because the main debtor is the Victorian Government. For debtors other than the Government, it is the Health Service’s policy to only deal with entities with high credit ratings of a minimum Triple-B rating and to obtain sufficient collateral or credit enhancements, where appropriate. In addition, the Health Service does not engage in hedging for its contractual financial assets and mainly obtains contractual financial assets that are on fixed interest, except for cash assets, which are mainly cash at bank. As with the policy for debtors, the Health Service’s policy is to only deal with banks with high credit ratings. Provision of impairment for contractual financial assets is recognised when there is objective evidence that the Health Service will not be able to collect a receivable. Objective evidence includes financial difficulties of the debtor, default payments, debts which are more than 60 days overdue, and changes in debtor credit ratings. Except as otherwise detailed in the following table, the carrying amount of contractual financial assets recorded in the financial statements, net of any allowances for losses, represents Albury Wodonga Health Service’s maximum exposure to credit risk without taking account of the value of any collateral obtained.

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

Financial Government Government Other Total institutions agencies agencies (min BBB (AA- credit (AAA credit (BBB credit credit rating) rating) rating) rating)

2014 $'000 $'000 $'000 $'000 $'000 Financial Assets Cash and Cash Equivalents 19,930 - - - 19,930 Loans and Receivables - - Trade Debtors - 434 - 3,638 4,072 - Other Receivables (i) 25 - 1,147 1,172 - Term Deposit 960 - - - 960 Available for sale - - Shares in Other Entities - - - - -

Total Financial Assets 20,915 434 - 4,785 26,134

2013 Financial Assets Cash and Cash Equivalents 24,434 - - - 24,434 Loans and Receivables - - Trade Debtors - 231 - 1,313 1,544 - Other Receivables 25 - - 3,097 3,122 - Term Deposit - - - - - Available for sale - Shares in Other Entities - - - - -

Total Financial Assets 24,459 231 - 4,410 29,100

(i) The total amounts disclosed here exclude statutory amounts (e.g. amounts owing from Victorian Government and GST input tax credit recoverable).

83 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 83 Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 20: Financial Instruments (continued) (b) Credit Risk (continued)

Ageing analysis of Financial Assets as at 30 June

Consol'd Not Past Past Due But Not Impaired Impaired Carrying Due and Not Less than 1-3 3 months - 1-5 Years Financial Amount Impaired 1 Month Months 1 Year Assets

2014 $'000 $'000 $'000 $'000 $'000 $'000 $'000 Financial Assets Cash and Cash Equivalents 19,930 19,930 - - - - - Loans and Receivables - Trade Debtors 4,072 2,862 - 318 892 - - - Other Receivables 1,172 - - 1,065 107 - - - Term Deposit 960 960 - - - - - Available for sale - Shares in Other Entities ------

Total Financial Assets 26,134 23,752 - 1,383 999 - -

2013 Financial Assets Cash and Cash Equivalents 24,434 24,434 - - - - - Loans and Receivables - Trade Debtors 1,313 466 260 82 428 78 - - Other Receivables 3,353 862 538 299 1,515 140 - - Term Deposit ------Available for sale - Shares in Other Entities ------

Total Financial Assets 29,100 25,762 798 381 1,943 218 -

84 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 20: Financial Instruments (continued)

(c) Liquidity risk

Liquidity risk is the risk that the Health Service would be unable to meet its financial obligations as and when they fall due. The Health Services operates under the Government's fair payments policy of settling financial obligations within 30 days and in the event of a dispute, making payments within 30 days from the date of resolution.

The Health Service’s maximum exposure to liquidity risk is the carrying amounts of financial liabilities as disclosed in the face of the balance sheet.

The following table discloses the contractual maturity analysis for Albury Wodonga Health Service's financial liabilities. For interest rates applicable to each class of liability refer to individual notes to the financial statements.

Maturity analysis of Financial Liabilities as at 30 June Maturity Dates Carrying Nominal Less than 1-3 3 months - 1-5 Years Amount Amount 1 Month Months 1 Year 2014 $'000 $'000 $'000 $'000 $'000 $'000 Financial Liabilities At amortised cost Payables 13,197 13,197 8,344 3,461 1,392 - Borrowings ------Other Financial Liabilities (i) - Accommodation Bonds 510 510 510 - - -

Total Financial Liabilities 13,707 13,707 8,854 3,461 1,392 -

2013 Financial Liabilities At amortised cost Payables 16,108 16,108 9,754 2,094 4,260 - Borrowings ------Other Financial Liabilities (i) - Accommodation Bonds ------

Total Financial Liabilities 16,108 16,108 9,754 2,094 4,260 -

(i) Ageing analysis of financial liabilities excludes the types of statutory financial liabilities (i.e GST payable)

20c Liquidity risk

85 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 85 Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 20: Financial Instruments (continued) (d) Market risk The Albury Wodonga Health Service's exposures to market risk are primarily through interest rate risk with only insignificant exposure to foreign currency and other price risks. Objectives, policies and processes used to manage each of these risks are disclosed in the paragraph below. Currency risk The Albury Wodonga Health Service is exposed to insignificant foreign currency risk through its payables relating to purchases of supplies and consumables from overseas. This is because of a limited amount of purchases denominated in foreign currencies and a short timeframe between commitment and settlement. Interest rate risk Exposure to interest rate risk might arise primarily through the Albury Wodonga Health Service's interest bearing liabilities. Minimisation of risk is achieved by mainly undertaking fixed rate or non-interest bearing financial instruments. For financial liabilities, the health service mainly undertake financial liabilities with relatively even maturity profiles. Cash flow interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Health Service has minimal exposure to cash flow interest rate risks through its cash and deposits, term deposits and bank overdrafts that are at floating rate. The Health Service manages this risk by mainly undertaking fixed rate or non-interest bearing financial instruments with relatively even maturity profiles, with only insignificant amounts of financial instruments at floating rate. Management has concluded for cash at bank and bank overdraft, as financial assets that can be left at floating rate without necessarily exposing the Health Service to significant bad risk, management monitors movement in interest rates on a daily basis. Interest rate exposure of financial assets and liabilities as at 30 June Weighted Carrying Interest Rate Exposure Average Amount Fixed Variable Non- Effective Interest Interest Interest Interest Rate Rate Bearing 2014 Rate (%) $'000 $'000 $'000 $'000 Financial Assets Cash and Cash Equivalents 2.71 19,930 2,992 16,938 - Loans and Receivables (i) - Trade Debtors 4,072 - - 4,072 - Other Receivables 1,172 - - 1,172 - Term Deposit 3.75 960 960 - - Available for sale - Shares in Other Entities - - - - 26,134 3,952 16,938 5,244 Financial Liabilities At amortised cost Payables(i) 13,197 - - 13,197 Other Financial Liabilities - Accommodation Bonds 510 - - 510 13,707 - - 13,707 2013 Financial Assets Cash and Cash Equivalents 3.31 24,434 3,940 20,494 - Loans and Receivables (i) - Trade Debtors 1,313 - - 1,313 - Other Receivables 3,353 - - 3,353 - Term Deposit - - - - Available for sale - Shares in Other Entities - - - - 29,100 3,940 20,494 4,666 Financial Liabilities At amortised cost Payables(i) 16,108 - - 16,108 Other Financial Liabilities - Accommodation Bonds - - - - 16,108 - - 16,108

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

86 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014 Note 20: Financial Instruments (continued)

(d) Market risk (continued) Sensitivity disclosure analysis Taking into account past performance, future expectations, economic forecasts, and management's knowledge and experience of the financial markets, the Albury Wodonga Health Service believes the following movements are 'reasonably possible' over the next 12 months (Base rates are sourced from the Reserve Bank of Australia) - A shift of +1% and -1% in market interest rates (AUD) from year-end rates of 2.5%; - A parallel shift of +1% and -1% in inflation rate from year-end rates of 3% The following table discloses the impact on net operating result and equity for each category of financial instrument held by Albury Wodonga Health Service at year end as presented to key management personnel, if changes in the relevant risk occur.

Carrying Interest Rate Risk Other Price Risk Amount -1% 1% -1% 1% Profit Equity Profit Equity Profit Equity Profit Equity 2014 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 Financial Assets (i) Cash and Cash Equivalents 19,930 (199) (199) 199 199 - - - - Loans and Receivables (i) - Trade Debtors 4,072 ------Other Receivables 1,172 ------Term Deposit 960 (10) (10) 10 10 - - - - Available for sale - Shares in Other Entities ------Financial Liabilities At amortised cost Payables 13,197 ------Borrowings ------(ii) Other Financial Liabilities ------Accommodation Bonds 510 ------Other ------(209) (209) 209 209 - - - - 2013 Financial Assets (i) Cash and Cash Equivalents 24,434 (244) (244) 244 244 - - - - Loans and Receivables (i) - Trade Debtors 1,313 ------Other Receivables 3,353 ------Term Deposit ------Available for sale - Shares in Other Entities ------Financial Liabilities At amortised cost Payables 16,108 ------Borrowings ------Other Financial Liabilities(ii) - Accommodation Bonds ------Other ------(244) (244) 244 244 - - - -

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

87 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 87 Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 20: Financial Instruments (continued)

(e) Fair value The fair values and net fair values of financial instrument assets and liabilities are determined as follows: • Level 1 - the fair value of financial instrument with standard terms and conditions and traded in active liquid markets are determined with reference to quoted market prices; • Level 2 - the fair value is determined using inputs other than quoted prices that are observable for the financial asset or liability, either directly or indirectly; and • Level 3 - the fair value is determined in accordance with generally accepted pricing models based on discounted cash flow analysis using unobservable market inputs.

The Health Services considers that the carrying amount of financial instrument assets and liabilities recorded in the financial statements to be a fair approximation of their fair values, because of the short-term nature of the financial instruments and the expectation that they will be paid in full.

The following table shows that the fair values of most of the contractual financial Comparison between carrying amount and fair value

Consol'd Fair value Consol'd Fair value Carrying Carrying Amount Amount

2014 2014 2013 2013 $'000 $'000 $'000 $'000 Financial Assets Cash and Cash Equivalents 19,930 19,930 2 4,434 24,434 Loans and Receivables (i) - Trade Debtors 4,072 4,072 1,313 1,313 - Other Receivables 1,172 1,172 3,353 3,353 - Term Deposit 960 960 - - Available for sale - Shares in Other Entities - - - - Total Financial Assets 26,134 26,134 29,100 29,100

Financial Liabilities At amortised cost Payables 13,197 13,197 1 6,108 16,108 Borrowings - - - - Other Financial Liabilities(i) - Accommodation Bonds 510 510 - - - Other - - - - Total Financial Liabilities 13,707 13,707 16,108 16,108

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

88 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 21: Commitments

(a) Commitments other than public private partnerships 2014 2013 $'000 $'000 Capital expenditure commitments Payable: Land and buildings 6,446 7,131 Plant and equipment 4,551 5,108 Total capital expenditure commitments 10,997 12,239

Lease commitments Commitments in relation to leases contracted for at the reporting date: Operating leases 3,895 3,856 Finance leases - - Total lease commitments 3,895 3,856 Operating leases Non-cancellable 3,895 3,856 Total operating lease commitments 3,895 3,856 Total lease commitments 3,895 3,856

Total Commitments (inclusive of GST) other than public private partnerships 14,892 16,095

(b) Commitments payable 2014 2013 Nominal Values $'000 $'000 Capital expenditure commitments payable Less than 1 year 9,323 11,430 Longer than 1 year but not longer than 5 years 1,674 809 5 years or more - - Total capital expenditure commitments 10,997 12,239 Lease commitments payable Less than 1 year 998 994 Longer than 1 year but not longer than 5 years 2,572 2,549 5 years or more 325 313 Total lease commitments 3,895 3,856 Total commitments (inclusive of GST) 14,892 16,095 Less GST recoverable from the Australian Tax Office (1,354) (1,459) Total commitments (exclusive of GST) 13,538 14,636

Notes All amounts shown in the commitments note are nominal amounts inclusive of GST.

89 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 89 Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 22: Contingent Assets and Contingent Liabilities Details of estimates of maximum amounts of Contingent Assets or Contingent Liabilities are as follows: 2014 2013 $'000 $'000 Contingent Assets OtherGuaranteesQuantifiable (List) and Indemnities - - Total Quantifiable Contingent Assets - -

Contingent Liabilities Quantifiable Recallable Capital Grant - Department of Health (1) 1,400 2,000 ArisingProfessional from Supportequity accounted Payments investments (2) 747 902 Total Quantifiable Contingent Liabilities 2,147 2,902

All amounts shown in the contingents note are nominal amounts inclusive of GST. (1) The Department of Health (DoH) provided Albury Wodonga Health a recallable capital grant of $2.6M for the development and implementation of an Electronic Health Information System. The DoH has advised no decision has been made in respect of the need for the Health Service to bear a future cash flow adjustment at this time. As such, the Health Service at this time has no obligation to repay the recallable grant unless the DoH determines at some point in the future that a cash adjustment is warranted. An amount of $600,000 was repaid in the 2013 financial year and a further amount of $600,000 in the 2014 financial year to the DoH, leaving a balance of $1.4M. (2) A contingent liability is identified in respect of professional support payments available to medical contractors who qualify for these payments. The entitlement is carried forward over a two year period. If not used during that time, the right to claim costs against this entitlement is lost.

90 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 23: Operating Segments

RACS Other Consol'd 2014 2013 2014 2013 2014 2013 $'000 $'000 $'000 $'000 $ $'000 $'000 REVENUE ' External Segment Revenue 2,165 1,200 224,433 203,725 226,598 204,925 Total Revenue 2,165 1,200 224,433 203,725 226,598 204,925 EXPENSES External Segment Expenses (2,430) (1,239) (216,741) (198,927) (219,171) (200,166) Total Expenses (2,430) (1,239) (216,741) (198,927) (219,171) (200,166)

Net Result from ordinary activities (265) (39) 7,692 4,798 7,427 4,759

Interest Income 2 - 768 1,025 770 1,025 Net Result for Year (263) (39) 8,460 5,823 8,197 5,784

OTHER INFORMATION Segment Assets 555 72 116,917 91,092 117,472 91,164 Total Assets 555 72 116,917 91,092 117,472 91,164

Segment Liabilities 1,155 731 44,513 41,719 45,668 42,450 Total Liabilities 1,155 731 44,513 41,719 45,668 42,450 Depreciation & Amortisation Expense 5 1 5,777 5,878 5,782 5,879

The major products/services from which the above segments derive revenue are:

Business Segments Services Residential Aged Care Services Includes "Blackwood Cottage" Psychogeriatric residental care, (RACS) Beechworth Others (List) Includes Admitted Patients, Outpatients, Emergency Department, Ambulatory, Mental Health, Aged Care, Primary Health, Pharmacy, Radiology and others as discussed in the report of operations.

Geographical Segment Albury Wodonga Health Service operates predominantly in Albury, NSW and North East Victoria. More than 90% of revenue, net surplus from ordinary activities and segment assets relate to operations in Albury NSW and North East Victoria.

91 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 91 Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 24: Jointly Controlled Operations and Assets

Ownership Interest Name of Entity Principal Activity 2014 2013 % % Hume Rural Health Alliance Information Systems 15.19% 14.52%

Albury Wodonga Health Service interest in assets employed in the above jointly controlled operations and assets is detailed below. The amounts are included in the financial statements and consolidated financial statements under their respective asset categories:

2014 2013 $'000 $'000 Assets Current Assets Cash and Cash Equivalents 39 204 Receivables 283 160 Other current assets 4 8 Total Current Assets 326 372

Non Current Assets Property, Plant and Equipment 59 4 Other - - Total Non Current Assets 59 4 Total Assets 385 376

Liabilities Current Liabilities Payables 84 84 Other Liabilities - 57 Total Current Liabilities 84 141 NET ASSETS 301 235

Equity Members Contributions 467 1,687 Accumulated Surpluses (166) (1,452) Total Equity 301 235

Albury Wodonga Health Service interest in revenues and expenses resulting from jointly controlled operations and assets is detailed below:

2014 2013 $'000 $'000

Revenues Revenue from operating activities 455 558 Revenue from non-operating activities 3 4 Employee Benefits (288) (276) Other Expenses From Continuing Operations (584) (578) Net Result Before Capital & Specific Items (414) (292)

Capital Purpose Income 38 (1) Depreciation & Amortisation (1) (4) Expenditure Using Capital Funds (45) - Total Expenses (8) (5) Net Result for the Year (422) (297)

92 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 25a: Responsible Persons Disclosures In accordance with the Ministerial Directions issued by the Minister for Finance under the Financial Management Act 1994 , the following disclosures are made regarding responsible persons for the reporting period. Period Responsible Ministers: The Honourable David Davis, MLC, Minister for Health and Ageing 1/7/2013 - 30/6/2014 The Honourable Mary Wooldridge, MLA, Minister for Mental Health 1/7/2013 - 30/6/2014 Governing Boards Mr Ulf Ericson (Chairman) 1/7/2013 - 30/6/2014 Ms Nicola Melville (Vice Chairman) 1/7/2013 - 30/6/2014 Professor Julia Coyle 1/7/2013 - 30/6/2014 Ms Judy Charlton 1/7/2013 - 31/3/2014 Dr Peter Vine 1/7/2013 - 30/6/2014 Ms Allison Jenvey 1/7/2013 - 30/6/2014 Mr Graeme Welsh 1/7/2013 - 30/6/2014 Mr Phillip Williams 1/7/2013 - 30/6/2014 Mr Matthew Burke (OAM) 30/7/2013 - 30/6/2014

Accountable Officers Dr Stuart Spring 1/7/2013 - 30/6/2014 Remuneration of Responsible Persons The number of Responsible Persons are shown in their relevant income bands; 2014 2013 Income Band No. No. $10,000 - $19,999 4 4 $20,000 - $29,999 4 4 $40,000 - $49,999 1 - $50,000 - $59,999 - 1 $300,000 - $309,999 - 1 $310,000 - $319,999 1 - Total Numbers 10 10 Total remuneration received or due and receivable by Responsible Persons from the reporting entity amounted to: $526,190 $515,449 Amounts relating to Responsible Ministers are reported in the financial statements of the Department of Premier and Cabinet $'000 $'000 Other Transactions of Responsible Persons and their Related Parties. - -

93 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 93 Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 25b: Executive Officer Disclosures

Executive Officers' Remuneration The numbers of executive officers, other than Ministers and Accountable Officers, and their total remuneration during the reporting period are shown in the first two columns in the table below in their relevant income bands. The base remuneration of executive officers is shown in the third and fourth columns. Base remuneration is exclusive of bonus payments, long-service leave payments, redundancy payments and retirement benefits.

During the 2014 financial year, there was a change in the structure of the Executive Team with one new executive position created in March 2014 to support a re-structure in Human Resources.

Total Remuneration Base Remuneration 2014 2013 2014 2013 No. No. No. No. $20,000 - $29,999 1 - 1 - $30,000 - $39,999 1 - 1 - $80,000 - $89,999 - 1 - 1 $130,000 - $139,999 - 1 - 1 $170,000 – $179,999 - 1 - 1 $190,000 – $199,999 1 1 1 1 $200,000 – $209,999 1 - 1 - $220,000 – $229,999 - 1 - 1 $230,000 – $239,999 1 - 1 - $300,000 – $309,999 1 - 1 - Total 6 5 6 5 Total annualised employee equivalents (AEE) (i) 4.2 3.8 4.20 3.8 Total Remuneration $ 1,009,701 $ 822,290 $ 1,009,701 $ 822,290

(i) Annualised employee equivalent is based on paid working hours of 38 ordinary hours per week over the 52 weeks for a reporting period.

Note 25c: Payments to other personnel (i.e. Contractors with significant management responsibilities)

2014 2013 Expense Band No. No. $30,000 - $39,999 1 - Total expenses (exclusive of GST) $ 30,050 $ -

In accordance with FRD21B the following disclosure is made in relation to other personnel of Albury Wodonga Health Service, i.e. Contractors charged with significant management responsibilities.

Payments have been made to one contractor with significant management responsibilities, which is disclosed within the $30,000 expense band. This contractor was responsible for planning, directly or controlling, directly or indirectly, of the Health Service's activities.

The change in total expenses from 2013 to 2014 reporting period was mainly driven by the temporary appointment of a contractor as part of a restructure of Human Resources in the 2014 reporting period.

94 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT Notes To and Forming Part of the Financial Statements Albury Wodonga Health Service Annual Report 2013/2014

Note 26. Remuneration of auditors

2014 2013 $'000 $,000 Victorian Auditor-General's Office OtherAudit ornon-audit review of services financial [describe] statement - 52 - 42 52 42

Note 27. Ex Gratia Payments

In accordance with FRD11 Albury Wodonga Health Service has made no ex gratia payments in the 2013-2014 financial year.

Note 28. Events Occurring after the Balance Date

Nil

95 ALBURY WODONGA HEALTH 2014 ANNUAL REPORT 95 A special thank you to the staff, patients and visitors of Albury Wodonga for their contribution to the Annual Report. Thank you also to the Border Mail for the provision of some of the photographs contained within this report.

ALBURY WODONGA HEALTH PO Box 326 Albury NSW 2640 ABN: 31 569 743 618

ALBURY HOSPITAL Borella Road Albury NSW 2640 Ph: 02 6058 4744 Fax: 02 6058 4528

WODONGA HOSPITAL Vermont Street Wodonga VIC 3690 Ph: 02 6051 7111 Fax: 02 6051 7477