Local Health Authorities
Analytical Committee
ANNUAL REPORT
2005 - 2006
Local Health Authorities
Analytical Committee
Report on Operations
Statement of Compliance with section 66 of the FA&A Act
Certification of Financial Statements under section 66 of the FA&A Act
Income Statement
Balance Sheet
Statement of Changes in Equity
Cash Flow Statement
Index of Notes to the Financial Statements
Notes to the Financial Statements
Performance Indicators
Certification of Performance Indicators
Annual Estimates
1
Local Health Authorities
Analytical Committee
REPORT ON OPERATIONS
FOR THE YEAR ENDED 30 JUNE 2006
1.
Enabling Legislation
In accordance with the provisions of the Health Act 1911 and the Financial Administration
and Audit Act 1985, it is my pleasure to report concerning the operations of the Local
Health Authorities Analytical Committee for the 2005/06 financial year.
The Committee is constituted as a body corporate under Section 247A of the Health Act
and has as its objective, the provision of analytical services for use by local authorities.
The powers and functions of the Committee are defined in Section 247C of the Health
Act and these are:
2.
(a)
to formulate and operate a scheme for the provision of analytical services for use
by local authorities, by employing such analysts and other persons as are
necessary for the purpose or by entering into contracts with persons for the
provision of these services, or by both so employing analysts and other persons
and so entering into contracts;
(b)
to fix fees to be paid by local authorities for participation in any scheme referred to
in this section, and fees to be paid for analytical services rendered under the
scheme; and
(c)
To do such other acts and things as are necessary or convenient for the purposes
of this Part.
Legislation Impacting on the Authority’s Activities
In the performance of its functions, the Local Health Authorities Analytical Committee
complies with the following relevant written laws:
•
Financial Administration and Audit Act 1985
•
Public Sector Management Act 1994
•
Salaries and Allowances Act 1975
•
Equal Opportunity Act 1984
•
Occupational Safety and Health Act 1984
•
Workplace Agreement Act 1993
•
Minimum Conditions of Employment Act 1993
•
Industrial Relations Act 1979
•
Library Board of Western Australia Act 1951
•
Disability Services Act 1993; and
In the financial administration of the Local Health Authorities Analytical Committee, we
have complied with the requirements of the Financial Administration and Audit Act 1985
and every other relevant written law, and exercised controls which provide reasonable
assurance that the receipt and expenditure of moneys and the acquisition and disposal of
2
Local Health Authorities
Analytical Committee
REPORT ON OPERATIONS
FOR THE YEAR ENDED 30 JUNE 2006
public property and incurring of liabilities have been in accordance with legislative
provisions.
At the date of signing, we are not aware of any circumstances which would render the
particulars included in this statement misleading or inaccurate.
Responsible Minister
The Hon Jim McGinty MLA, Minister for Health.
3
Local Health Authorities
Analytical Committee
REPORT ON OPERATIONS
FOR THE YEAR ENDED 30 JUNE 2006
Mission
The Committee fulfils its statutory obligations by retaining professional contract analysts to
undertake prescribed analyses of food and food products which are forwarded direct from local
authorities throughout the State.
Agency level Government desired outcomes
Agency level Government desired outcome: To undertake prescribed analyses of food and food
products which are forwarded direct from local authorities throughout the State.
Service 1: Analyses of food and food products
The analysts report directly to the local authority as to their findings and if the goods or food
products do not comply with the prescribed standards, the analysts issue appropriate certificates
to support any prosecution action. The Health Act prescribes that any local authority may
become a participant in the scheme by giving notice to the Committee that is so desires. The Act
also provides that the Commissioner for Public Health may by notice direct that a local authority
be a participant in the scheme. In 1972, at the request of the Committee, the Commissioner
directed those authorities, which had not indicated their intention of becoming participants, to be
participants in the scheme. Therefore, for the purposes of the scheme all local authorities in
Western Australia are participants.
4
Local Health Authorities
Analytical Committee
REPORT ON OPERATIONS
FOR THE YEAR ENDED 30 JUNE 2005
Services (goods or services) provided to the public sector in WA
To ensure that our objectives and Agency level Government desired outcomes are achieved, the
Local Health Authorities Analytical Committee implemented the following:
•
A Customer Satisfaction Survey was sent to the Authority’s major customers during the year;
Administrative Structure
Board of the Authority
The scheme is managed by the Committee of ten members, appointed in accordance with
Section 247A (3) of the Act, and of whom:(a)
five shall be persons, one of whom shall be nominated by each of the following local
authorities:(i)
the City of Perth
(ii)
the City of Fremantle
(iii)
the City of South Perth
(iv) the City of Melville
(v)
the City of Stirling
(b)
three shall be persons selected by the Minister to represent local authorities, other than the
local authorities referred to in paragraph (a) of this subsection, the districts of which are
wholly or partly situated within forty kilometres of the General Post Office at Perth; and
(c)
two shall be persons selected by the Minister to represent all local authorities other than
those referred to in paragraphs (a) and (b) of this subsection.
Board Profiles
At the time of reporting, the members of the Committee were:City of Perth
Mr. Darren Ponton
City of Fremantle
Mr. Bob Caporn
City of South Perth
Mr. Sebastian Camillo
City of Melville
Mr. Dennis Gillam
City of Stirling
Mr. Les Float
Authorities within
40km of the GPO
Other Authorities
Mr. Peter Meyrick
Mr. Rob Boardman
Cr. Glynis Monks (Chairman)
Cr. Larraine Craven
Cr. Dr Desley Watson-Raston
5
Local Health Authorities
Analytical Committee
REPORT ON OPERATIONS
FOR THE YEAR ENDED 30 JUNE 2006
Cr Glynis Monks (Chairman)
Cr Glynis Monks serves the Wanneroo Ward as an elected member on the City of Wanneroo
Council – a position she has held since 1999. She took over as Chairman of the LHAAC in July
2005 having joined the Committee as one of the three members representing Local Governments
within forty kilometres of Perth CBD in September 2004.
Cr Larraine Craven
Cr Larraine Craven has been an elected member of Shire of Moora for six years now. Larraine
joined the LHAAC in September 2004 as one of two Local Government members from outside 40
kilometres of Perth.
Cr Dr. Desley Watson-Raston
Cr Desley Watson Raston was endorsed as a member of the LHAAC in 2005 as the second
member from outside 40 kilometres of Perth. She is a serving member on the Shire of Murray
(elected 2005) and has a PhD from Monash University in Melbourne and a Bachelor of Adult and
Vocational Teaching from Griffin University.
Mr Sebastian Camillo
Mr Camillo is Manager Environmental Health and Regulatory Services with the City of South
Perth, one of the five Local Governments who are statutory members of the LHAAC.
Mr Bob Caporn
Mr Caporn is Manager, Urban Environment and Control with the City of Fremantle, one of the five
Local Governments who are statutory members of the LHAAC.
Mr. Les Float
Mr Float is Manager Health & Compliance with City of Stirling, one of the five Local Governments
who are statutory members of the LHAAC. Les has served on this Committee for over twenty
years.
Mr Dennis Gillam
Mr Gillam is Health and Lifestyles Manager at City of Melville, one of the five Local Governments
who are statutory members of the LHAAC.
Mr. Darren Ponton
Mr Ponton is Environmental Health Coordinator with the City of Perth, one of the five Local
Governments who are statutory members of the LHAAC.
Mr. Rob Boardman
Mr Boardman is Executive Manager of Environmental and Development Services with the Town
of Vincent and is one of the three Local Government members within a forty kilometre distance of
Perth CBD.
Mr Dominic (Peter) Meyrick
Mr Meyrick is Principal Environmental Health Officer with the City of Armadale and is one of the
three Local Government members within a forty kilometre distance of Perth CBD.
6
Local Health Authorities
Analytical Committee
REPORT ON OPERATIONS
FOR THE YEAR ENDED 30 JUNE 2006
Organisational Structure
Committee
Secretary
Finance & Administration
Publications
The following publications produced by the Authority are available on request:
•
Annual Report
Contracts with Senior Officers
At the date of reporting, other than normal contracts of employment of service, no Senior Officers,
or firms of which Committee members are members, or entities in which Committee members
have substantial interests had any interests in existing or proposed contracts with the Local
Health Authorities Analytical Committee and Senior Officers.
Changes in Written Law
There were no changes in any written law that affected the Authority during the financial year.
Ministerial Directives
No Ministerial directives were received during the financial year.
Staff Profile
No full time staff are employed to complete the duties of the Local Health Authorities Analytical
Committee, Administrative duties are completed by one full time contractor and two part time
contractors.
2006
0
1
2
0
3
Full-time permanent
Full-time contract
Part-time contract
On secondment
7
2005
0
1
2
0
3
Local Health Authorities
Analytical Committee
REPORT ON OPERATIONS
FOR THE YEAR ENDED 30 JUNE 2006
Pricing policies on services
The Committee derives its revenue from local authorities based on:1.
2.
3.
an assessment calculated on the proportion of the population of the local authority to the
population of the State of Western Australia;
the cost of processing units in excess of the unit allowance included in the assessment;
a minimum assessment for authorities with a population less than 1,500.
The assessment for each local authority includes a defined number of units of analysis to be
undertaken by the analysts and the assessments are calculated to provide the Committee with
income to meet expenses.
The fees payable for additional units of analysis are structured to encourage local authorities to
increase their use of the service, that is, the higher the volume, the lower the rate. The
structuring in this manner also gives recognition to the local authorities which sample on a high
volume basis.
Electoral Act 1907 section 175ZE
In compliance with section 175ZE of the Electoral Act 1907, the Local Health Authorities
Analytical Committee is required to report on expenditure incurred during the financial year in
relation to advertising agencies, market research organisations, polling organisations, direct mail
organisations and media advertising organisations.
The details of the report are as follows:
Expenditure with Advertising Agencies
Expenditure with Market Research Agencies
Expenditure with Polling Agencies
Expenditure with Direct Mail Agencies
Expenditure with Media Advertising Agencies
TOTAL EXPENDITURE
8
$0
$0
$0
$0
$0
$0
Local Health Authorities
Analytical Committee
REPORT ON OPERATIONS
FOR THE YEAR ENDED 30 JUNE 2006
Compliance with Public Sector Management Act Section 31(1)
1. In the administration of the Local Health Authorities Analytical Committee, I have complied
with the Public Sector Standards in Human Resource Management, the Western Australian
Public Sector Code of Ethics and our Code of Conduct.
2. I have put in place procedures designed to ensure such compliance and conducted
appropriate internal assessments to satisfy myself that the statement made in 1. is correct.
3. The applications made for breach of standards review and the corresponding outcomes for
the reporting period are:
Number lodged:
Number of breaches found,
including details of multiple breaches per application:
Number still under review:
Mr Trevor Chapmen
Chief Executive Officer
1 July 2006
Street Address
5 Sottogrande View
CONNOLLY WA 6027
Telephone: 9300 4074
Mobile:
0419 210 558
Email:
[email protected]
9
nil
nil
nil
Local Health Authorities
Analytical Committee
STATEMENT OF COMPLIANCE
FOR THE YEAR ENDED 30 JUNE 2006
THE HON JIM MCGINTY, MLA.
MINISTER FOR HEALTH.
In accordance with Section 66 of the Financial Administration and Audit Act 1985, we hereby
submit for your information and presentation to Parliament, the Annual Report of the Local Health
Authorities Analytical Committee for the financial year ended 30 June 2006.
The Annual Report has been prepared in accordance with the provisions of the Financial
Administration and Audit Act 1985.
G. Monks
Chairman of Accountable Authority
L.R. Float
Member of Accountable Authority
Date:
Date:
10
Local Health Authorities
Analytical Committee
CERTIFICATION OF FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
The accompanying financial statements of the Local Health Authorities Analytical Committee
have been prepared in compliance with the provisions of the Financial Administration and Audit
Act 1985 from proper accounts and records to present fairly the financial transactions for the
financial year ending 30 June 2006 and the financial position as at 30 June 2006.
At the date of signing we are not aware of any circumstances which would render any particulars
included in the financial statements misleading or inaccurate.
Trevor Chapman
Principle Accounting Officer
G. Monks
Chairman of Accountable Authority
Date:
Date:
L.R. Float
Member of Accountable Authority
Date:
11
Local Health Authorities
Analytical Committee
INCOME STATEMENT
FOR THE YEAR ENDED 30 JUNE 2006
Note
2006
$
2005
$
394,406
29,850
389,660
29,869
424,256
419,529
411,380
33
9,011
365,322
83
-
420,424
365,405
3,832
54,124
INCOME
Revenue
Provision of services
Interest revenue
7
8
Total Income
EXPENSES
Expenses
Supplies and services
Depreciation and amortisation expense
Other expenses
9
10
11
Total Expenses
Profit/(loss) for the period
The Income Statement should be read in conjunction with the accompanying notes
12
Local Health Authorities
Analytical Committee
BALANCE SHEET
FOR THE YEAR ENDED 30 JUNE 2006
Note
2006
$
2005
$
503,450
103,722
1,779
524,654
99,455
1,886
608,951
625,995
23
56
23
56
608,974
626,051
-
20,909
Total Current Liabilities
-
20,909
Total Liabilities
-
20,909
608,974
605,142
608,974
605,142
608,974
605,142
ASSETS
Current Assets
Cash and cash equivalents
Receivables
Other current assets
17
12
13
Total Current Assets
Non-Current Assets
Intangible Asset
14
Total Non-Current Assets
TOTAL ASSETS
LIABILITIES
Current Liabilities
Payables
15
NET ASSETS
EQUITY
Retained earnings
16
TOTAL EQUITY
The Balance Sheet should be read in conjunction with the accompanying notes
13
Local Health Authorities
Analytical Committee
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2006
Note
Balance of equity at start of period
2006
$
2005
$
605,142
551,018
ACCUMULATED SURPLUS (RETAINED
EARNINGS)
Balance at start of period
Net adjustment on transition to AIFRS
Change in accounting policy or correction of prior
period errors
Restated balance at start of period
Surplus/(deficit) or profit/(loss) for the period
Gain/(losses) recognised directly in equity
Total income for the period
605,142
-
551,018
-
605,142
3,832
551,018
54,124
Balance at end of period
608,974
605,142
608,974
605,142
Balance of equity at end of period
16
The Statement of Changes in Equity should be read in conjunction with the accompanying notes
14
Local Health Authorities
Analytical Committee
CASH FLOW STATEMENT
FOR THE YEAR ENDED 30 JUNE 2006
Note
2006
$
2005
$
400,932
27,578
39,033
34,911
381,418
22,726
38,092
17,556
(448,812)
(50)
(44,811)
(29,985)
(371,024)
(259)
(36,914)
(22,344)
(21,204)
29,251
Net increase/(decrease) in cash and cash
equivalents
(21,204)
29,251
Cash and cash equivalents at the beginning of
period
524,654
495,403
503,450
524,654
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts
Provision of services
Interest received
GST receipts on sales
GST receipts from taxation authority
Payments
Supplies and services
Finance costs
GST payments on purchases
GST payments to taxation authority
Net cash provided by/(used in) operating
activities
17
Cash and cash equivalents at the end of period
17
The Cash Flow Statement should be read in conjunction with the accompanying notes
15
Local Health Authorities
Analytical Committee
INDEX OF NOTES
FOR THE YEAR ENDED 30 JUNE 2006
Page
1. First time adoption of Australian equivalents to International Financial Reporting
Standards
2. Summary of significant accounting policies
(a)
General statement
(b)
Basis of preparation
(c)
Income
(d)
Intangible assets
(e)
Impairment of intangible assets
(f)
Financial instruments
(g)
Cash and cash equivalents
(h)
Receivables
(i)
Payables
(j)
Comparative figures
3. Financial Risk Management Objectives and Policies
4. Judgements made by the committee in applying accounting policies
5. Key sources of estimation uncertainty
6. Disclosures of changes in accounting policy and estimates
7. Provision of services
8. Interest revenue
9. Supplies and services
10. Depreciation and amortisation
11. Other expenses
12. Receivables
13. Other Assets
14. Intangible assets
15. Payables
16. Equity
17. Notes to the cash flow statement
18. Contingent liabilities and contingent assets
19. Events occurring after the balance sheet date
20. Commitments
21. Explanatory statement
22. Financial instruments
23. Remuneration of accountable authority and senior offices
24. Remuneration of auditor
25. Related bodies
26. Reconciliations explaining the transition to Australian equivalents to International
Financial Reporting Standards (AIFRS)
(a)
Reconciliation of equity at the date of transition to AIFRS: 1 July 2004
(b)
Reconciliation of equity at the end of the last reporting period under
previous AGAAP: 30 June 2005
(c)
Reconciliation of income statement (profit or loss) for the year 30 June
2005
(d)
Reconciliation of cash flow statement for the year ended 30 June 2005
This index does not form part of the financial statements
16
18
18
18
19
19
19
20
20
20
20
20
21
21
21
22
23
23
23
23
23
23
24
24
24
25
25
26
26
26
27
29
30
30
30
31
32
33
34
Local Health Authorities
Analytical Committee
Page
26. Reconciliations explaining the transition to Australian equivalents to International
Financial Reporting Standards (AIFRS)
Notes to reconciliation.
1. Non-Current Assets held for Sale (AASB 5)
2. Restoration costs (AASB 116)
3. Intangible assets (AASB 138)
4. Employee benefits (AASB 119 and AASB 101)
5. Net gain on disposal of non-current assets (AASB 116)
6. Unwinding of discounts on provisions (AASB 137)
7. Extraordinary items (AASB 101)
8. Income Tax (AASB 112)
Performance Indicators
Certification of Performance Indicators
Performance Indicators
Outcome
Audited Indicators
i)
Performance Indicator: Efficiency
ii)
Performance Indicator: Effectiveness
Unaudited Indicators
iii)
Performance Indicator: Timeliness
iv)
Performance Indicator: Quality
v)
Performance Indicator: Provision of technical and analytical advice
This index does not form part of the financial statements
17
35
35
36
36
36
37
37
37
38
39
40
40
41
41
41
42
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
1. First time adoption of Australian equivalents to International Financial Reporting
Standards
This is the Authority’s first published financial statements prepared under Australian equivalents
to International Financial Reporting Standards (AIFRS). Accounting Standard AASB 1 ‘First-time
Adoption of Australian Equivalents to International Financial Reporting Standards’ has been
applied in preparing these financial statements. Until 30 June 2005, the financial statements of
the Authority had been prepared under the previous Australian Generally Accepted Accounting
Principles (AGAAP).
The Australian Accounting Standards Board (AASB) adopted the Standards of the International
Accounting Standards Board (IASB) for application to reporting periods beginning on or after
1 January 2005 by issuing AIFRS which comprise a Framework for the Preparation and
Presentation of Financial Statements, Accounting Standards and the Urgent Issue Group (UIG)
Interpretations.
In accordance with the option provided by AASB 1 paragraph 36A and exercised by Treasurer’s
Instruction 1101 ‘Application of Australian Accounting Standards and Other Pronouncements’,
financial instrument information prepared under AASB 132 and AASB 139 will apply from
1 July 2005 and consequently comparative information for financial instruments is presented on
the previous AGAAP basis. All other comparative information is prepared under the AIFRS basis.
Reconciliations explaining the transition to AIFRS as at 1 July 2004 and 30 June 2005 are
provided at note 26 ‘Reconciliations explaining the transition to International Financial Reporting
Standards (AIFRS)’.
2. Summary of significant accounting policies
(a) General Statement
The financial statements constitute a general purpose financial report which has been prepared in
accordance with the Australian Accounting Standards. The Treasurer’s Instructions may modify
or clarify their application, disclosure, format and wording to provide certainty and to ensure
consistency and appropriate reporting across the public sector.
The Financial Administration and Audit Act and the Treasurer’s Instructions are legislative
provisions governing the preparation of financial statements and take precedence over the
Accounting Standards, UIG Interpretations and other authoritative pronouncements of the
Australian Accounting Standards Board.
Where modification is required and has a material or significant financial effect upon the reported
results, details of that modification and the resulting financial effect are disclosed in the notes to
the financial statements.
(b) Basis of Preparation
The financial statements have been prepared on the accrual basis of accounting using the
historical cost convention.
18
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
The accounting policies adopted in the preparation of the financial statements have been
consistently applied throughout all periods presented unless otherwise stated.
The financial statements are presented in Australian dollars rounded to the nearest.
(c) Income
Revenue
Revenue is measured at the fair value of consideration received or receivable.
recognised for the major business activities as follows:
Revenue is
Provision of services
Revenue is recognised on delivery of the service.
(d) Intangible assets
Intangible assets are stated at historical cost less accumulated depreciation and accumulated
impairment losses.
Depreciation
All non-current assets having a limited useful life are systematically depreciated over their
estimated useful life, in a manner that reflects the consumption of their future economic benefits,
using the diminishing value of depreciation and are reviewed annually.
Estimated useful lives for each class of depreciable asset are:
Intangible assets – Software
2.5 years
(e) Impairment of Assets
Intangible assets are tested for any indication of impairment at each reporting date. Where there
is an indication of impairment, the recoverable amount is estimated. Where the recoverable
amount is less than the carrying amount, the asset is written down to the recoverable amount and
an impairment loss is recognised. As the Authority is a not-for-profit entity, unless an asset has
been identified as a surplus asset, the recoverable amount is the higher of an asset’s fair value
less costs to sell and depreciated replacement cost.
The risk of impairment is generally limited to circumstances where an asset’s depreciation is
materially understated or where the replacement cost is falling. Each relevant class of assets is
reviewed annually to verify that the accumulated depreciation/amortisation reflects the level of
consumption or expiration of asset’s future economic benefits and to evaluate any impairment risk
from falling replacement costs.
Intangible assets with an indefinite useful life are tested for impairment at each reporting date
irrespective of whether there is any indication of impairment.
19
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
(f) Financial Instruments
The Authority has one category of financial instrument:
• Loans and receivables (includes cash and cash equivalents and receivables).
Initial recognition and measurement is at fair value. Usually the transaction cost or face value is
equivalent to fair value and subsequent measurement is at amortised cost using the effective
interest method.
The fair value of short-term receivables and payables is the transaction cost or the face value
because there is no interest rate applicable and subsequent measurement is not required as the
effect of discounting is not material.
(g) Cash and Cash Equivalents
For the purpose of the Cash Flow Statement, cash and cash equivalent (and restricted cash and
cash equivalent) assets comprise cash on hand and short-term deposits with original maturities of
three months or less that are readily convertible to a known amount of cash and which are
subject to insignificant risk of changes in value, and bank overdrafts.
(h) Receivables
Receivables are recognised and carried at original invoice amount less any provision for
uncollectible amounts. The collectability of receivables is reviewed on an ongoing basis and any
receivables identified as uncollectible are written-off. The provision for uncollectible amounts
(doubtful debts) is raised when collectability is no longer probable. The carrying amount is
equivalent to fair value as it is due for settlement within 30 days. See note 2(f) ‘Financial
Instruments’ and note 12 ‘Receivables’.
(i) Payables
Payables are recognised at the amounts payable when the Authority becomes obliged to make
future payments as a result of a purchase of assets or services. The carrying amount is
equivalent to fair value, as they are generally settled within 30 Days. See note 22 ‘Financial
Instruments’ and note 15 ‘Payables’
(j) Comparative Figures
Comparative figures have been restated on the AIFRS basis except for financial instruments
information which has been prepared under the previous AGAAP Accounting Standard AAS 33
‘Presentation and Disclosure of Financial Instruments’. The transition date to AIFRS for financial
instruments will be 1 July 2005 in accordance to AASB 1 paragraph 36A and Treasurer’s
Instruction 1101.
20
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
3
Financial Risk Management Objectives and Policies
For 2006 reporting, financial instruments data will continue to be prepared on the existing AGAAP
basis of accounting. When the 2006 reporting is included in the model, further guidance will be
provided. Primary disclosures required under AIFRS are noted below.
The Authority maintains surplus cash reserves in short term, term deposits.
Cash on Hand and Term Deposits
(a)
Cash on hand and short-term deposits with original maturities of twelve months or
less that are readily convertible to a known amount of cash and which are subject to
insignificant risk of changes in value.
(b)
The cash and short-term deposits are recorded at transaction cost or face value and
is equivalent to fair value.
Exposure to interest rate risk
The Authority :
(a) contractual repricing or maturity dates, whichever dates are earlier; and
(b) effective interest rates, when applicable.
4
Judgements Made by the Committee in Applying Accounting Policies
The judgements that have been made in the process of applying accounting policies that have
the most significant effect on the amounts recognised in the financial statements include:
No significant effects on the amounts recognised in the financial statements
5 Key Sources of Estimation Uncertainty
The key assumptions made concerning the future, and other key sources of estimation
uncertainty at the reporting date that have a significant risk of causing a material adjustment to
the carrying amounts of assets and liabilities within the next financial year include:
No significant assumptions made
21
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
6. Disclosure of Changes in Accounting Policy and Estimates
Initial application of an Australian Accounting Standard
No disclosure is required on the initial application of an Australian Accounting Standard for the
current period or any prior period, would have such an effect except that it is impracticable to
determine the amount of the adjustment, or might have an effect on future periods.
Voluntary changes in Accounting Policy
The Local Health Analytical Committee has made no voluntary changes in accounting policies
that has an effect on the current period or any prior period, would have an effect on that period
except that it is impracticable to determine the amount of the adjustment, or might have an effect
on future periods.
Changes in Accounting Estimates
The Local Health Analytical Committee has made no change to the nature and amount of any
accounting estimates that has an effect in the current period or is expected to have an effect in
future periods.
22
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
7. Provision of services
User charges
8. Interest revenue
Interest revenue
2006
$
2005
$
394,406
394,406
389,660
389,660
29,850
29,850
29,869
29,869
329,566
81,814
411,380
332,940
32,381
365,322
33
33
83
83
9,011
9,011
-
32,250
(9,011)
67,658
12,242
583
103,722
5,127
77,904
15,517
907
99,455
Interest is earnt from term deposits with terms less
than 12 months
9. Supplies and services
Consultants and contractors
Other
10. Depreciation and amortisation expense
Depreciation
Intangible asset - Software
Total depreciation
11. Other Expenses
Doubtful debts expense
12. Receivables
Current
Receivables
Provision for impairment of receivables
Accrued income
Accrued interest
GST receivable
See also note 2(h) ‘Receivables” and note 22
‘Financial instruments’.
23
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
13. Other assets
Current
Other – Sundry Debtor
Other - Prepayments
14. Intangible assets
Computer Software Development and Services
At cost
Accumulated depreciation
Reconciliation
Computer software
Carrying amount at start of year
Amortisation expense
Carrying amount at end of year
15. Payables
Current
Trade payables
See also note 2(i) ‘Payables’ and note 22 ‘Financial
instruments’.
24
2006
$
2005
$
1,779
1,779
9
1,877
1,886
39,466
(39,443)
23
39,466
(39,410)
56
56
(33)
23
139
(83)
56
-
20,909
20,909
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
2006
$
2005
$
605,142
3,832
608,974
551,018
54,124
605,142
503,450
503,450
524,654
524,654
16. Equity
Accumulated surplus/(deficit) (Retained
Earnings)
Balance at the start of the year
Result for the period
Balance at the end of the year
17. Notes to the Cash Flow Statement
Reconciliation of cash
Cash at the end of the financial year as shown in
the Cash Flow Statement is reconciled to the related
items in the Balance Sheet as follows:
Cash and cash equivalents
25
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
2006
$
2005
$
17. Notes to the Cash Flow Statement.
Continued
Reconciliation of net cost of services to net cash flows provided by/(used in) operating activities
Profit /(Loss) after income tax equivalents
Non-cash items:
Depreciation and amortisation expense
Resources received free of charge
(Increase)/decrease in assets:
Current receivables
Other current assets
Increase/(decrease) in liabilities:
Current payables
Change in GST in receivables/payables
Net cash provided by/(used in) operating
activities
3,831
54,124
33
83
-
(4,590)
107
(16,258)
177
(20,909)
(6,139)
324
(1,559)
(21,204)
29,251
18. Contingent liabilities and contingent assets.
As at 30 June 2006 the Committee did not have any contingent liabilities or assets.
19. Events occurring after the balance sheet date
No material events occurred after balance date.
20. Commitments
Capital
As at 30 June 2006 the Committee had no capital commitments.
26
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
2006
$
2005
$
21. Explanatory statement
This statement provides details of any significant variations between estimates and actual
results for 2006 and between the actual results for 2005 and 2006 as presented in the financial
statement titled Summary of Consolidated Fund Appropriations and Income Estimates.
Details and reasons for significant variations between estimates and actual results are detailed
below. Significant variations are considered to be those greater than 10% or $1,000
Significant variances between estimate and actual – Total revenue to deliver services.
2006
2006
Estimate
Actual
Variance
$
$
$
Provision of services
369,344
394,406
25,062
Supplies and services
Analyst fees
355,430
329,566
(25,864)
Goods and services
55,100
81,814
26,714
Provision of services
Understated income brought to account as at 30 June 2006, which is anticipated to be
written off in the 2006/07 along with an increase fees relating to samples submitted
and subsequent increase in Excess fees compared to estimates.
Supplies and services
Analyst Fees
Less than the anticipated number of excess samples being submitted for analysis.
Goods and services
Greater than expected expenditure in relation to general administration fees due to the
AFIRS and increase expenditure on consulting fees in relation to evaluation and
communication of the new changes in sampling techniques.
Significant variances between actual and prior year actual – revenues and expenditures.
Revenue
Total Revenue
Provision of services
Interest revenue
27
2006
$
2005
$
Variance
$
394,406
29,850
389,660
29,869
4,746
(19)
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
Significant variances between actual and prior year actual – revenues and expenditures.
Continued.
Expenses
Supplies and services
Analyst fees
Goods and services
Other expenses
2006
Actual
$
2005
Actual
$
Variance
$
329,566
81,814
9,011
332,940
34,465
-
(3,374)
47,349
9,011
Provision of services
Understated income brought to account as at 30 June 2006, which is anticipated to be
written off in the 2006/07.
Interest revenue
Decreased due to a lesser component of operating cash being held in short term
deposits.
Supplies and services
Analyst Fees
Decrease in the actual number of minimum and excess samples being submitted for
analysis.
Goods and services
Greater than expected expenditure in relation to general administration fees due to the
AFIRS and increase expenditure on consulting fees in relation to evaluation and
communication of the new changes in sampling techniques.
Other expenses
Doubtful debts expense brought to account to recognise the probable non recovery of
understated income on minimum fees not invoiced during the 2005/06 year.
28
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
22. Financial instruments
Interest Rate Risk Exposure
The following table details the Authorities exposure to interest rate risk at the reporting date.
Fixed Interest Rate Maturity
2006
Financial
Assets
Cash and
Cash
Equivalents
Weighted
Average
Effective
Interest
Rate
%
Variable
Interest
Rate
Within 1
year
$
$
4.96
1-2
Years
2- 3
Years
$
$
3-4
Years
$
4-5
Years
$
More
than 5
Years
NonInterest
Bearing
$
$
503,450
$
503,450
103,137
Receivables
GST
Receivable
Net financial
Assets
Total
103,137
583
583
503,450
103,720
607,170
503,450
103,720
607,170
Fixed Interest Rate Maturity
2005/2006
Weighted
average
effective
interest rate
%
Floating
Interest
Rate
1 year or
less
1 – 5 years
Over 5
years
Non
Interest
Bearing
TOTAL
$
ASSETS
Cash Resources
Term Deposits
1.00
5.74
56,626
446,824
56,626
446,824
503,450
503,450
29
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
2006
$
2005
$
23. Remuneration of accountable authority and senior offices
No fees, salaries or other benefits were paid to members during the year. Payments of an
honorary nature totalling $16,483 were made to the Secretary, Principal Accounting Officer,
Internal Auditor and clerical workers during the year.
24. Remuneration of auditor
The total of fees paid or due and payable to the
Auditor General for the financial year, is as
follows:
Auditing the accounts, financial statements and
performance indicators
25. Related bodies
The Local Health Authorities Analytical Committee has no related bodies.
30
4,500
4,000
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
26. Reconciliations explaining the transition to Australian equivalents to International Financial Reporting Standards (AIFRS)
(a) RECONCILIATION OF EQUITY AT THE DATE OF TRANSITION TO AIFRS: 1 JULY 2004
Previous
GAAP
1 July 2004
Reclassification,
Total
Adjustments
AIFRS
1 July 2004
Write-down
Restoration costs
Restoration costs
AASB 5
26.1
AASB 5
26.1
AASB 116
26.2
AASB 138
26.3
AASB 119
26.4
495,403
-
-
-
-
-
-
495,403
82,290
2,063
579,756
-
-
-
-
-
-
82,290
2,063
579,756
(139)
-
(139)
-
Depreciation
ASSETS
Current Assets
Cash and cash
equivalents
Amounts receivable
for services
Other current assets
Total Current Assets
Non-Current Assets
Property, plant and
equipment
Intangible Asset
Software
Total Non-Current
Assets
139
-
-
-
-
139
-
139
139
139
-
-
-
-
-
-
139
579,895
-
-
-
-
-
-
579,895
LIABILITIES
Current Liabilities
Payables
Total Current
Liabilities
28,877
-
-
-
-
-
-
28,877
28,877
-
-
-
-
-
-
28,877
Total Liabilities
28,877
-
-
-
-
-
-
28,877
NET ASSETS
551,018
-
-
-
-
-
-
551,018
EQUITY
Accumulated
surplus/(deficit)
TOTAL EQUITY
551,018
551,018
-
-
-
-
-
-
551,018
551,018
TOTAL ASSETS
31
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
26.1 Reconciliations explaining the transition to Australian equivalents to International Financial Reporting Standards (AIFRS)
(b) RECONCILIATION OF EQUITY AT THE END OF THE LAST REPORTING PERIOD UNDER PREVIOUS AGAAP: 30 JUNE 2005
GAAP
30June 2005
Total
AIFRS
30 June 2005
Write-down
Adjustments
Restoration costs
AASB 5
26.1
AASB 5
26.1
AASB 116
26.2
AASB 138
26.3
AASB 119
26.4
524,654
-
-
-
-
-
-
524,654
99,455
1,886
-
-
-
-
-
-
99,455
1,886
Reclassification,
Depreciation
ASSETS
Current Assets
Cash and cash
equivalents
Amounts receivable
for services
Other current assets
Total Current
Assets
Non-Current
Assets
Intangible assets
Total Non-Current
Assets
625,995
625,995
56
-
-
-
-
56
-
-
-
-
626,051
-
-
-
LIABILITIES
Current Liabilities
Payables
Total Current
Liabilities
20,909
-
-
20,909
-
Total Liabilities
20,909
NET ASSETS
EQUITY
Accumulated
surplus/(deficit)
TOTAL EQUITY
TOTAL ASSETS
-
56
-
-
56
-
-
-
626,051
-
-
-
-
20,909
-
-
-
-
-
20,909
-
-
-
-
-
-
20,909
605,142
-
-
-
-
-
-
605,142
605,142
605,142
-
-
-
-
-
-
605,142
605,142
32
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
26.1 Reconciliations explaining the transition to Australian equivalents to International Financial Reporting Standards (AIFRS)
(c) RECONCILIATION OF INCOME STATEMENT (PROFIT OR LOSS) FOR THE YEAR 30 JUNE 2005
GAAP
30 June
2005
AIFRS
30 June
2005
Adjustments
Net gains on
disposal
Restoration
costs
AASB 5
26.1
AASB 116
26.5
AASB 116
26.2
AASB 138
26.3
AASB 119
26.4
AASB 137
26.6
AASB 101
26.7
AASB 112
26.8
INCOME
Revenue
Provision of services
Interest revenue
389,660
29,869
-
-
-
-
-
-
-
-
389,660
29,869
Total revenue
419,529
-
-
-
-
-
-
-
-
419,529
365,322
-
-
-
-
-
-
-
-
365,322
83
-
-
-
-
-
-
-
-
83
365,405
-
-
-
-
-
-
-
-
365,405
Total income other
than income from
State Government
-
-
-
-
-
-
-
-
-
-
Profit / (loss for the
period
54,124
-
-
-
-
-
-
-
-
51,124
EXPENSES
Expenses
Supplies and services
Depreciation and
amortisation expense
Total Expense
33
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
26.1 Reconciliations explaining the transition to Australian equivalents to International Financial Reporting Standards (AIFRS)
(d) RECONCILIATION OF CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2005
GAAP
30 June 2005
Adjustments
Total
AIFRS
30 June 2005
AASB 119
26.4
CASH FLOWS FROM
OPERATING ACTIVITIES
Receipts
Provision of services
Interest received
GST receipts on sales
GST receipts form Taxation
authority
381,418
22,726
38,092
-
-
381,418
22,726
38,092
17,556
-
-
17,556
(371,024)
(259)
(36,914)
-
-
(371,024)
(259)
(36,914)
(22,344)
-
-
(22,344)
Net cash provided by/(used
in) operating activities
29,251
-
-
29,251
Net increase/(decrease) in
cash and cash equivalents
29,251
-
-
29,251
Cash and cash equivalents at
the beginning of period
495,403
-
-
495,403
CASH AND CASH
EQUIVALENTS AT THE END
OF PERIOD
524,654
-
-
524,654
Payments
Supplies and services
Finance costs
GST payments on purchases
GST payments to taxation
authority
34
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
Notes to the reconciliations
Note 26.1 Non-Current Assets held for Sale (AASB 5)
AASB 5 requires non-current assets available for sale to be disclosed as a separate class of
asset on the balance sheet. Assets classified as non-current assets classified as held for sale
are not depreciated and are measured at the lower of carrying amount (prior to reclassification)
and fair value less selling costs.
The Authority has identified items of plant, equipment and vehicles that are required to be
classified as non-current assets classified as held for sale and has made the following
adjustments:
26.1
Adjustments to opening Balance Sheet (1July 2004)
The Authority has no adjustments to the opening balance sheet.
26.1
Adjustments to 30 June 2005 Balance Sheet
The Authority has no adjustments to the 30 June 2005 balance sheet.
26.1
Adjustments to the Income Statement for the period ended 30 June 2005
The Authority has no adjustments to the Income Statement.
Note 26.2 Restoration costs (AASB 116)
Where the construction or commissioning of an asset results in an obligation (ie, a provision is
recognised under AASB 137) for the entity to dismantle or remove the asset and restore the
site the costs are termed restoration or decommissioning costs and AASB 116 requires that
the initial estimate of such costs are included in the cost of the asset and depreciated over the
useful life of that asset.
The following adjustments have been made:
26.2
Adjustments to opening Balance Sheet (1July 2005)
The Authority has made on adjustment to the opening balance sheet
26.2
Adjustments to 30 June 2006 Balance Sheet
The Authority has no adjustments to the 30 June 2006 balance sheet.
26.1
Adjustments to the Income Statement for the period ended 30 June 2006
The Authority has no adjustments to the Income Statement
35
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
Note 26.3 Intangible assets (AASB 138)
AASB 138 requires that software not integral to the operation of a computer must be disclosed
as intangible assets. Intangible assets must be disclosed on the balance sheet. All software
has previously been classified as property, plant and equipment (office equipment).
AASB 138 requires that all research costs must be expensed and imposes stricter recognition
for the capitalisation of development costs. As a consequence, deferred research and
development costs previously capitalised (under other assets) must be derecognised.
26.3
Adjustments to opening Balance Sheet (1July 2004)
The Authority has reclassified $139 in software from property, plant and equipment to
intangible assets.
26.3
Adjustments to 30 June 2005 Balance Sheet
The Authority has reclassified $139 in software from property, plant and equipment to
intangible assets.
26.3
Adjustments to the Income Statement for the period ended 30 June 2005
There was no net impact on the surplus for the year.
Note 26.4 Employee benefits (AASB 119 and AASB 101)
AASB 101 requires that a liability must be classified as current where the entity does not have
an unconditional right to defer settlement of the liability for at least twelve months beyond the
reporting date.
Consequently, all annual leave and long service leave entitlements
(unconditional long service leave) must now be classified as current. Non-vested long service
leave liability will be non-current to the extent that it does not become unconditional within
12 months from reporting date.
Employment on-costs are not included in employee benefits under AGAAP or AIFRS.
However, under AGAAP employee benefits and on-costs are disclosed together on the face of
the Income Statement as Employee costs. Under AIFRS employee benefits will be the
equivalent item disclosed on the face. On-costs are transferred to other expenses.
The Authority has no employees.
Note 26.5 Net gain on disposal of non-current assets (AASB 116)
Under AGAAP the disposal of non-current assets is disclosed on the gross basis. That is, the
proceeds of disposal are revenue and the carrying amounts of assets disposed of are
expense. The disposal of non-current assets is disclosed on the net basis (gains or losses)
under AIFRS.
Adjustments to the Income Statement for the period ended 30 June 2005
The Authority has no adjustments to the Income Statement.
36
Local Health Authorities
Analytical Committee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2006
Note 26.6 Unwinding of discounts on provisions (AASB 137)
AASB 137 requires the unwinding of discounting to be disclosed as a finance cost (employee
benefit provisions excluded).
Adjustments to the Income Statement for the period ended 30 June 2005
The Authority has no adjustments to the Income Statement
Note 26.7. Extraordinary items (AASB 101)
AASB 101 does not permit the disclosure of extraordinary items.
Adjustments to the Income Statement for the period ended 30 June 2005
The Authority has no adjustments to the Income Statement
Note 26.8 Income Tax (AASB 112)
AASB 112 requires the balance sheet liability method to be used, rather than the income
statement method under AGAAP, and recognises deferred tax balances where there is a
difference between the carrying amount of an asset and liability and its tax base. This has
resulted in the recognition of a deferred tax liability for those assets that have been revalued.
Under AGAAP, the tax effect of asset valuations are not recognised.
The Authority is an income tax exempt body and therefore does not pay income tax.
Adjustments to the Income Statement for the period ended 30 June 2005
The Authority has no adjustments to the Income Statement
37
Local Health Authorities
Analytical Committee
CERTIFICATION OF PERFORMANCE INDICATORS
FOR THE YEAR ENDED 30 JUNE 2006
We hereby certify that the performance indicators are based on proper records, are relevant and
appropriate for assisting users to assess the Local Health Authorities Analytical Committee
performance, and fairly represent the performance of the Local Health Authorities Analytical
Committee for the financial year ended 30 June 2006.
DATE:
C MONKS
CHAIRMAN
DATE:
L R FLOAT
COMMITTEE MEMBER
DATE:
T.D. CHAPMAN
SECRETARY/PRINCIPAL ACCOUNTING OFFICER
38
Local Health Authorities
Analytical Committee
PERFORMANCE INDICATORS
Section 66 of the Financial Administration and Audit Act requires statutory authorities to prepare
performance indicators and such other information as required by the Treasurer’s Instructions.
The following performance indicators have been formulated in the light of the Committee’s obligation
under the Health Act of 1911 to “provide analytical services for use by local authorities”.
The following performance indicators have been formulated to provide an indication of the
effectiveness and efficiency of the Committee’s operations. Due to the complexities involved in
conducting this survey, the Committee only conducts them periodically (every 4-5 years). Thus, with
the exception of Indicator Ai), results shown are for 1999 and 2003.
39
Local Health Authorities
Analytical Committee
PERFORMANCE INDICATORS
Section 66 of the Financial Administration and Audit Act requires statutory authorities to prepare
performance indicators and such other information as required by the Treasurer’s Instructions.
The following performance indicators have been formulated in the light of the Committee’s obligation
under the Health Act of 1911 to “provide analytical services for use by local authorities”.
The following performance indicators have been formulated to provide an indication of the
effectiveness and efficiency of the Committee’s operations. Due to the complexities involved in
conducting this survey, the Committee only conducts them periodically.
OUTCOME
TO PROVIDE A CHEMICAL FOOD ANALYSIS SERVICE TO LOCAL AUTHORITIES IN WESTERN
AUSTRALIA.
A
i)
AUDITED INDICATORS
Performance Indicator: Efficiency
No of units analysed
Total expenditure
Expenditure per work unit
2006
34,516
420,424
12.18
2005
38,600
365,405
9.46
2004
37,489
338,106
9.01
2003
35,019
286,813
8.19
This represents a 12.87 % increase in the cost per units analysed. The increase is due principally to
several factors being, more expenditure has been applied to promoting the new sampling techniques,
additional expenditure incurred with the AIFRS compliance and a doubtful debts expense raised on
understated 2005/06 minimum fee income, yet against that the Committee has maintained prices
charged to members at 2001 rates.
Additional expenditure included the manufacturer’s survey undertaken by consultants, Facts on Food,
which caused the cost per sample to increase given this was a pure expense with no offsetting
increase in samples undertaken. The Committee also funded participation and displays at two
conferences to help raise the profile of the Committee and to promote the revised scheme. They also
funded a regional promotion project in the South West and Great Southern Local Government areas.
Similarly the Committee agreed to help fund a Fish Labelling project conducted via the Department of
Health and contributed up to $70,000 towards this project.
40
Local Health Authorities
Analytical Committee
ii)
Performance Indicator: Effectiveness
NOTE: Number of Local Government members is 142 and 55 survey responses were received,
representing a 39% response rate.
Provision of appropriate reports to Local Authorities on the outcome of analyses:
Excellent
No.
%
2003
1999
5
0
9.1
-
Very Good
No.
%
24
21
Good
No.
%
43.6
36.2
22
23
Average
No.
%
40
39.7
4
8
Poor
No.
%
7.3
13.8
0
1
Non-Resp
No.
%
0
5
1.7
8.6
Based on the survey results from 55 respondents of the 142 members (39% response) the level of
satisfaction has improved when compared to 1999 with 5 members rating the service as excellent
(compared to 0 in 1999) and 24 rated it very good (compared to 21 in 1999). 92% of members rated
the service good or better, whereas in 1999 this figure was only 76%.
B
UNAUDITED INDICATORS
iii)
Performance Indicator: Timeliness
To analyse foods submitted in accordance with the following scheduled times: • Routine analyses - within two weeks
• Non-routine analysis - within four weeks
Excellent
No
%
2003
1999
5
4
9.1
6.9
Very Good
No
%
10
13
Good
No
%
18.2
22.4
14
18
Average
No
%
25.5
31
14
11
Poor
No
%
25.5
19
12
7
Non-Resp
No
%
21.2
12.1
0
5
8.6
The performance of the Analyst during this year was again somewhat inconsistent in terms of meeting
target time frames. The reason for this inconsistency is the haphazard manner in which samples are
submitted (typically fits and starts at key months of the year and no steady flow across the whole
year), which exacerbates the situation. Efforts were made to get Local Governments to submit
samples evenly across the year, but without success.
iv)
Performance Indicator: Quality (Perceived Value for Money)
Excellent
No
%
2003
1999
8
3
14.5
5.2
Very Good
No
%
7
16
12.7
27.6
Good
No
%
22
22
40
37.9
Average
No
%
15
2
27.3
3.5
%
Poor
No
3
14
7.1
24.1
Non-Resp
No
%
0
1
Slightly fewer LGAs rated the Analyst in the Good to Excellent range in 2003 as compared to 1999
(37 against 41). However a high number of ratings in the Average area meant a slight improvement
in overall rating given 14 LGAs rated the Analyst as Poor in 1999 compared to only 3 in 2003.
41
1.7
Local Health Authorities
Analytical Committee
v)
Performance Indicator: Provision of technical and analytical advice to local authorities
where necessary to assist with preparation of briefs, attendance in court and giving of
evidence:
Excellent
No
%
2003
1999
5
4
9.1
6.9
Very Good
No
%
23
22
41.8
37.9
Good
No
%
18
21
27.3
36.2
Average
No
%
2
3
3.6
5.2
Poor
No
%
0
-
Non-Resp
No
%
-
7
8
Users of this aspect of the service provided by the Analyst typically report positively, particularly in the
area of legal advice, court appearances etc.
Results are based on 55 responses (39% of members) in 2003 and 58 responses in 1999 (41% of
members).
42
12.7
13.8