Shared Services Centre
Objectives
The Shared Services Centre (Shared Services) provides information and communication technology (ICT), procurement, publishing and records services, as well as tactical and transactional human resource and finance services, to ACT Government departments and agencies.
Shared Services consolidates these core administrative functions to achieve economies of scale, standardised and streamlined processes and an overall reduction in costs.  This enables agencies to better focus on their core business of providing services to the community.
Shared Services achieves its objectives by working closely with its clients to identify appropriate services, agree on service standards and agree on mechanisms for delivery that are efficient and cost effective.
2010‑11 Priorities
Strategic and operational issues to be pursued in 2010‑11 include:
•	continuing to refine human resources and finance services based on customer feedback and ongoing assessment of the processes implemented since the creation of Shared Services in 2007;
•	continuing to identify opportunities to rationalise and better manage the Government’s software application portfolio, in close consultation with agencies, industry and other jurisdictions;
•	conducting a data management scoping study to evaluate the data needs of the Territory in the immediate future and long term and provide expert advice to Government;
•	replacing aging elements of the ACT Government’s digital network to safeguard agencies’ capacity to operate in a digital environment;
•	facilitating ICT strategic planning across government; and
•	working closely and cooperatively with agencies and industry to ensure the efficient and successful delivery of the Government’s capital works program and goods and services procurements.

Business and Corporate Strategies
Shared Services will implement a range of business and corporate strategies to achieve its goals and priorities in 2010‑11 that include:
•	continued refinement of Shared Services’ activities to improve value for money to government, through benchmarking, use of performance measures and through analysis of further business opportunities; 
•	building capabilities through partnering with industry where practical and through participation in inter-jurisdictional initiatives; 
•	implementing a standard risk framework, and risk managed approach, to all business activities; 
•	reviewing and improving Service Level Agreements with agencies;
•	implementing strategies to attract and retain skilled staff, as well as providing support for whole of government attraction and retention initiatives;
•	using financial practices which satisfy the requirements of the Financial Management Act 1996, including the associated Accounting Policy Papers modelled on the requirements of Accounting Standards, and which fairly present Shared Services’ financial performance, financial position and cash flow results for planning and reporting purposes; and
•	operating as a customer service orientated entity subject to the requirements of government policy and legislation.
Estimated Employment Level
2008‑09
Actual Outcome		2009-10
Budget
	2009-10
Est. Outcome	2010-11
Budget
	
831	Staffing (FTE) 1	896	877	936	
Note:
1.	The decrease of 19 FTE in the 2009-10 estimated outcome from the original budget and the increase of 59 FTE in the 2010-11 Budget from the 2009-10 estimated outcome is due to timing and anticipated increases in demands by agencies mainly as a result of increased ICT support staff.  Contractors are not included.

Output Classes
	Total Cost1	Government Payment for Outputs	
	2009‑10
Est. Outcome
$’000 	2010‑11
Budget
$’000	2009‑10
Est. Outcome
$’000	2010‑11
Budget
$’000	
Output Class 1:  
InTACT	125,780	124,971	4,261	4,606	
Output 1.1:  InTACT	125,780	124,971	4,261	4,606	
Note:
1.	Total cost includes depreciation and amortisation of $13.761 million in 2009-10 and $16.463 million in 2010-11.
Output Description
InTACT is a shared ICT service organisation providing a complete range of ICT services to the Government, including infrastructure, applications support and development, ICT policy and ICT project services as well as records and publishing services.
InTACT will provide:
•	services to government agencies as outlined in InTACT’s catalogue of services and affirmed through various service level and support agreements;
•	assistance to agencies on ICT security;
•	management of the whole of government data and communications network; 
•	business systems support;
•	general service and help desk functions;
•	in-house print and electronic publishing; and
•	a full range of record management, mail room and courier activities to the majority of government departments.

Output Classes cont.
	Total Cost1	Government Payment for Outputs	
	2009‑10
Est. Outcome
$’000 	2010‑11
Budget
$’000	2009‑10
Est. Outcome
$’000	2010‑11
Budget
$’000	
Output Class 2:
 Procurement Support Services	16,037	15,758	1,553	1,576	
Output 2.1:  Procurement Support Services	16,037	15,758	1,553	1,576	
Note:
1.	Total cost includes depreciation and amortisation of $0.435 million in 2009-10 and $0.643 million in 2010-11.
Output Description
Procurement Support Services undertakes procurement activities on behalf of government agencies for infrastructure, capital works, goods and services.  It advises the Government on procurement and related construction industry policy, is responsible for the development and implementation of the Government’s procurement policy, administers a range of pre‑qualification schemes and establishes and manages whole of government contracts.
Procurement Support Services will provide:
•	procurement and associated risk management services to agencies, including delivering capital works projects on behalf of agencies;
•	the buyers and sellers information service;
•	the Government contracts register;
•	supplier pre-qualification arrangements; and
•	the secretariat to the Government Procurement Board.

Output Classes cont.
	Total Cost1	Government Payment for Outputs	
	2009‑10
Est. Outcome
$’000 	2010‑11
Budget
$’000	2009‑10
Est. Outcome
$’000	2010‑11
Budget
$’000	
Output Class 3:
Human Resources Services	21,455	20,637	0	0	
Output 3.1:  Human Resources Services	21,455	20,637	0	0	
Note:
1.	Total cost includes depreciation and amortisation of $2.071 million in 2009-10 and $0.438 million in 2010-11.
Output Description
Human Resources Services provides tactical and transactional human resource services to agencies.  
Human Resources Services will provide:
•	payroll and personnel services, including tax payments and salary packaging;
•	recruitment services;
•	advice and technical support on health and safety management;
•	support in the management of employee relations processes;
•	injury management services for small agencies;
•	coordination and facilitation of ACT Public Service wide training and development;
•	statutory and human resources management reporting; and
•	organisational position and data management.

Output Classes cont.
	Total Cost1	Government Payment for Outputs	
	2009‑10
Est. Outcome
$’000 	2010‑11
Budget
$’000	2009‑10
Est. Outcome
$’000	2010‑11
Budget
$’000	
Output Class 4:  
Finance Services	12,771	13,131	0	0	
Output 4.1:  Finance Services	12,771	13,131	0	0	
Note:
1.	Total cost includes depreciation and amortisation of $0.366 million in 2009-10 and $0.329 million in 2010-11.
Output Description
Finance Services provides tactical and transactional finance services to agencies.  
Finance Services will provide:
•	accounts payable and some accounts receivable functions;
•	general ledgers;
•	a fixed assets register;
•	the development and maintenance of the Oracle Government Financials system;
•	cash flow management and bank reconciliations;
•	tax payments, including returns and advice; and
•	financial reporting services.

Accountability Indicators
 	2009-10
Targets	2009-10
Est. Outcome	2010-11
Targets	
Output Class 1:  InTACT	 	 	 	
Output 1.1:  InTACT	 	 	 	
a.	Costs compared to peer organisations’ costs, as benchmarked by an independent organisation1	Within 5%	Within 5%	Within 5%	
b.	Email availability across government during core business hours2	98%	99%	99%	
c.	Service requests made via the Service Desk are resolved within Service Level Agreements timeframes3	85%	92%	85%	
d.	Average time taken for telephone service requests to be answered by a Service Desk officer	20 seconds	18 seconds	20 seconds	
Notes:
1.	The independent benchmarking of InTACT services is undertaken annually.
2.	Established by determining up-time of each core component of the network across core business hours (Monday to Friday 7.30am to 6.00pm).
3.	Established by determining how quickly requests made to the InTACT Service Desk are resolved in comparison to agreed Service Level Agreement timeframes.  

 	2009-10
Targets	2009-10
Est. Outcome	2010-11
Targets	
Output Class 2:  Procurement Support Services	 	 	 	
Output 2.1:  Procurement Support Services	 	 	 	
a.	Proportion of Government funded annual capital works program supported with project procurement services1	90%	90%	90%	
b.	Quality Management Systems Compliance with ISO9001:2008 - number of  Category 1 non‑conformance findings2	<2	<2	<2	
c.	Increase in the number of whole of government contracts and related panel arrangements available for agency procurement3	5	5	n/a	
Notes:
1.	This indicator covers the proportion of the applicable Government funded annual capital works program supported with project director services by ACT Procurement Solutions.  Whilst individual projects may be completed during the year, the total proportion is measured annually.  
2.	This indicator covers compliance with the ACT Procurement Solutions’ Business Management System (BMS) which describes the processes that are undertaken to ensure that quality services are provided, utilising the principles of ISO9001:2008.
3.	Existing indicator discontinued as the opportunity to increase the number of whole of government contracts and related arrangements in place as at 30 June each year has diminished. 

Accountability Indicators cont.
 	2009-10	2009-10	2010-11	
 	Targets	Est. Outcome	Targets	
Output Class 3:  Human Resources Services	 	 	 	
Output 3.1:  Human Resources Services	 	 	 	
a.	Service requests made via the Integrated Customer Service (ICS) system that are resolved within 5 working days	80%	90%	90%	
b.	Data for Annual Reports and the Workforce Profile are supplied to the Chief Minister's Department in accordance with the agreed timeframe	100%	100%	100%	
c.	Performance standards in Recruitment Services for permanent and temporary vacancies service specifications achieved1	90%	95%	95%	
Note:
1.	Represents the overall average of performance standards in recruitment service specifications being achieved.

 	2009-10	2009-10	2010-11	
 	Targets	Est. Outcome	Targets	
Output Class 4:  Finance Services	 	 	 	
Output 4.1:  Finance Services	 	 	 	
a.	Business Activity Statements completed in accordance with ATO deadline	90%	95%	95%	
b.	Fringe Benefits Tax Return submitted to the ATO within 7 working days of agencies supplying all required information1	90%	95%	n/a	
c.	Fringe Benefits Tax Return submitted to the ATO in accordance with ATO deadline2	n/a	n/a	95%	
d.	Monthly financial information available for use by agencies by 6th working day of the month	90%	95%	95%	
e.	Annual financial statements completed and sent to agencies by 9th working day of July	90%	95%	95%	
f.	Average time taken to enter accounts payable invoices into Oracle following receipt at Shared Services Finance from agencies2 	n/a	n/a	2 working days	
Notes:
1.	Existing indicator (b) discontinued – replaced by (c) as the ATO deadline is more appropriate. 
2.	New indicator.

Changes to Appropriation
Changes to Appropriation - Departmental						
 	2009-10	2010-11	2011-12	2012-13	2013-14	
Government Payment for Outputs	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2009-10 Budget	5,814	5,932	5,989	6,093	6,093	
						
2010-11 Budget Policy Adjustment						
Data Management Scoping Study - Current and Future 
Data Requirements	- 	250 	- 	- 	- 	
						
2010-11 Budget Technical Adjustments						
Revised Indexation Parameters	- 	- 	- 	- 	107 	
Efficiency Dividend	- 	- 	(30)	(46)	(63)	
						
2010-11 Budget	5,814	6,182	5,959	6,047	6,137	

Changes to Appropriation - Departmental						
 	2009-10	2010-11	2011-12	2012-13	2013-14	
Capital Injections	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2009-10 Budget	5,742	1,000	1,000	1,000	1,000	
						
Technical Adjustment						
Rollover - Routine Replacement of Obsolete Critical Network Hardware	415 	- 	- 	- 	- 	
Rollover - Record Services Mitchell - Accommodation Refurbishment	329 	- 	- 	- 	- 	
						
2010-11 Budget Policy Adjustment						
Safeguarding Government Business - Data Network Infrastructure Upgrades	- 	6,119 	- 	- 	- 	
						
2010-11 Budget Technical Adjustments						
Rollover - Record Services Mitchell - Accommodation Refurbishment	(105)	105 	- 	- 	- 	
Rollover - Safeguarding Government Business: Enterprise Data Management and Retention (Backup and Archive)	(450)	450 	- 	- 	- 	
						
2010-11 Budget	5,931	7,674	1,000	1,000	1,000	

2010-11 Capital Works Program
 	Estimated	Estimated	2010‑11	2011-12	2012-13	Physical	
	Total	Expenditure	Financing	Financing	Financing	Completion	
	Cost	Pre 2010‑11				Date	
 	$’000	$’000	$’000	$’000	$’000	 	
							
New Capital Works							
Data Management Scoping Study 
– Current and Future Data Requirements (Feasibility)	250	-	250	-	-	Dec 2010	
							
Total New Works	250	-	250	-	-		
							
Works in Progress							
Record Services Mitchell Accommodation – Refurbishment	3,237	3,132	105	-	-	Jul 2010	
							
Total Works in Progress	3,237	3,132	105	-	-		
							
Total Capital Works Program	3,487	3,132	355	-	-		

Shared Services Centre
Operating Statement
  2009-10			  2009-10	   2010-11		  2011-12	    2012-13	  2013-14		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
5,814		Government Payment for Outputs	5,814	6,182	6	5,959	6,047	6,137		
100		User Charges - Non ACT Government	100	208	108	214	218	221		
154,957		User Charges - ACT Government	164,805	160,755	-2	166,871	170,661	173,587		
18		Interest	0	0	-	0	0	0		
1,136		Other Revenue	952	935	-2	945	958	972		
162,025		Total Revenue	171,671	168,080	-2	173,989	177,884	180,917		
		Gains								
0		Total Gains	0	0	-	0	0	0		
162,025		Total Income	171,671	168,080	-2	173,989	177,884	180,917		
		Expenses								
69,631		Employee Expenses	68,690	76,352	11	78,128	79,939	80,921		
11,048		Superannuation Expenses	10,679	11,451	7	11,837	12,134	12,292		
71,301		Supplies and Services	80,027	68,805	-14	71,585	73,380	75,304		
18,427		Depreciation and Amortisation	16,633	17,873	7	18,243	18,243	18,243		
34		Borrowing Costs	14	16	14	17	17	18		
170,441		Total Ordinary Expenses	176,043	174,497	-1	179,810	183,713	186,778		
-8,416		Operating Result	-4,372	-6,417	-47	-5,821	-5,829	-5,861		
-8,416		Total Comprehensive Income	-4,372	-6,417	-47	-5,821	-5,829	-5,861		

Shared Services Centre
Balance Sheet
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/10			as at 30/6/10	as at 30/6/11	   Var	as at 30/6/12	as at 30/6/13	as at 30/6/14		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
		Current Assets								
50,916		Cash and Cash Equivalents	41,044	40,196	-2	39,877	39,561	39,191		
24,033		Receivables	35,511	35,598	..	35,685	35,772	35,859		
31		Inventories	10	10	-	10	10	10		
2,119		Other	682	752	10	822	892	962		
77,099		Total Current Assets	77,247	76,556	-1	76,394	76,235	76,022		
		Non Current Assets								
33,455		Property, Plant and Equipment	30,011	33,828	13	30,600	27,372	24,144		
2,000		Intangibles	2,834	2,198	-22	1,562	926	290		
238		Other	234	234	-	234	234	234		
35,693		Total Non Current Assets	33,079	36,260	10	32,396	28,532	24,668		
112,792		TOTAL ASSETS	110,326	112,816	2	108,790	104,767	100,690		
		Current Liabilities								
32,661		Payables	21,616	21,957	2	22,298	22,639	22,980		
119		Finance Leases	267	267	-	267	267	267		
19,081		Employee Benefits	21,070	22,692	8	24,123	25,572	27,006		
19,441		Other	22,845	22,729	-1	22,616	22,496	22,369		
71,302		Total Current Liabilities	65,798	67,645	3	69,304	70,974	72,622		
		Non Current Liabilities								
329		Finance Leases	226	226	-	226	226	226		
1,200		Employee Benefits	1,786	1,813	2	1,818	1,823	1,828		
1,529		Total Non Current Liabilities	2,012	2,039	1	2,044	2,049	2,054		
72,831		TOTAL LIABILITIES	67,810	69,684	3	71,348	73,023	74,676		
39,961		NET ASSETS	42,516	43,132	1	37,442	31,744	26,014		
		REPRESENTED BY FUNDS EMPLOYED								
36,179		Accumulated Funds	38,734	39,350	2	33,660	27,962	22,232		
3,782		Reserves	3,782	3,782	-	3,782	3,782	3,782		
39,961		TOTAL FUNDS EMPLOYED	42,516	43,132	1	37,442	31,744	26,014		

Shared Services Centre
Cash Flow Statement
  2009-10			  2009-10	   2010-11		  2011-12	    2012-13	  2013-14		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		CASH FLOWS FROM OPERATING ACTIVITIES								
		Receipts								
5,814		Cash from Government for Outputs	5,814	6,182	6	5,959	6,047	6,137		
155,900		User Charges	165,748	161,811	-2	167,941	171,750	174,692		
18		Interest Received	0	0	-	0	0	0		
397,932		Other Revenue	399,627	415,125	4	427,362	437,973	448,535		
559,664		Operating Receipts	571,189	583,118	2	601,262	615,770	629,364		
		Payments								
68,216		Related to Employees	68,327	75,603	11	77,597	79,365	80,335		
10,848		Related to Superannuation	10,679	11,451	7	11,837	12,134	12,292		
71,786		Related to Supplies and Services	80,512	69,290	-14	72,069	73,877	75,814		
34		Borrowing Costs	14	16	14	17	17	18		
396,994		Other	399,073	414,593	4	426,824	437,421	447,969		
547,878		Operating Payments	558,605	570,953	2	588,344	602,814	616,428		
11,786		NET CASH INFLOW/ (OUTFLOW) FROM OPERATING ACTIVITIES	12,584	12,165	-3	12,918	12,956	12,936		
		CASH FLOWS FROM INVESTING ACTIVITIES								
		Receipts								
400		Proceeds from Sale of Property, Plant & Equipment	400	400	-	404	404	404		
400		Investing Receipts	400	400	-	404	404	404		
		Payments								
17,771		Purchase of Property, Plant and Equipment and Capital Works	18,537	20,336	10	13,662	13,697	13,731		
17,771		Investing Payments	18,537	20,336	10	13,662	13,697	13,731		
-17,371		NET CASH INFLOW/ (OUTFLOW) FROM INVESTING ACTIVITIES	-18,137	-19,936	-10	-13,258	-13,293	-13,327		
		CASH FLOWS FROM FINANCING ACTIVITIES								
		Receipts								
5,742		Capital Injection from Government	5,931	7,674	29	1,000	1,000	1,000		
5,742		Financing Receipts	5,931	7,674	29	1,000	1,000	1,000		
		Payments								
386		Distributions to Government	386	641	66	869	869	869		
497		Repayment of Finance Lease	497	110	-78	110	110	110		
883		Financing Payments	883	751	-15	979	979	979		
4,859		NET CASH INFLOW/ (OUTFLOW) FROM FINANCING ACTIVITIES	5,048	6,923	37	21	21	21		
-726		NET INCREASE/ (DECREASE) IN CASH HELD	-505	-848	-68	-319	-316	-370		
51,642		CASH AT BEGINNING OF REPORTING PERIOD	41,549	41,044	-1	40,196	39,877	39,561		
50,916		CASH AT THE END OF THE REPORTING PERIOD	41,044	40,196	-2	39,877	39,561	39,191		
Shared Services Centre
Statement of Changes in Equity
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/10			as at 30/6/10	as at 30/6/11	   Var	as at 30/6/12	as at 30/6/13	as at 30/6/14		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
		Opening Equity								
39,239		Opening Accumulated Funds	37,561	38,734	3	39,350	33,660	27,962		
3,782		Opening Asset Revaluation Reserve	3,782	3,782	-	3,782	3,782	3,782		
43,021		Balance at the Start of the Reporting Period	41,343	42,516	3	43,132	37,442	31,744		
		Comprehensive Income								
-8,416		Operating Result for the Period	-4,372	-6,417	-47	-5,821	-5,829	-5,861		
-8,416		Total Comprehensive Income	-4,372	-6,417	-47	-5,821	-5,829	-5,861		
0		Total Movement in Reserves	0	0	-	0	0	0		
		Transactions Involving Owners Affecting Accumulated Funds								
5,742		Capital Injections	5,931	7,674	29	1,000	1,000	1,000		
-386		Capital Distributions	-386	-641	-66	-869	-869	-869		
5,356		Total Transactions Involving Owners Affecting Accumulated Funds	5,545	7,033	27	131	131	131		
		Closing Equity								
36,179		Closing Accumulated Funds	38,734	39,350	2	33,660	27,962	22,232		
3,782		Closing Asset Revaluation Reserve	3,782	3,782	-	3,782	3,782	3,782		
39,961		Balance at the End of the Reporting Period	42,516	43,132	1	37,442	31,744	26,014		
Notes to the Budget Statements
Significant variations are as follows:
Operating Statement
•	government payment for outputs:  the increase of $0.368 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is due to the one-off funding allocated for the data management scoping study ($0.250 million) and indexation ($0.118 million). 
•	user charges — non ACT Government:  the increase of $0.108 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is due to higher user charges for voice and publishing services provided to Commonwealth departments and educational institutions.
•	user charges — ACT Government:
–	the increase of $9.848 million in the 2009‑10 estimated outcome from the original budget is mainly due to an increase in ICT revenue mainly associated with higher than expected expenditure by agencies on ICT projects, services and support staff ($13.515 million) and an increase in capital works management fees due to a larger capital works program ($0.642 million), partially offset by reduced ICT expenditure on business systems ($2.467 million) and other computing costs directly recovered from agencies ($1.772 million); and
–	the decrease of $4.050 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is mainly due to the elimination of one-off ICT project revenue received in 2009‑10 ($11.049 million) and reduced voice services revenue due to savings obtained from purchasing rather than renting the equipment ($0.499 million), partially offset by an increase in business systems revenue ($2.777 million) and ICT support staff revenue ($1.246 million) due to increased service level requirements by agencies, particularly ACT Health and the Department of Education and Training and an increase in user charges in line with indexation and wage increases ($3.708 million).
•	other revenue:  the decrease of $0.184 million in the 2009‑10 estimated outcome from the original budget is due to a change in the accounting treatment of gains through sales and purchases of assets.
•	employee and superannuation expenses:
–	the decrease of $1.310 million in the 2009‑10 estimated outcome from the original budget is due to lower permanent staff levels ($0.982 million) and decreased expenditure in Human Resources and Finance Services primarily associated with higher than expected leave taken by staff which was a greater reduction than accrued during the year ($0.328 million); and
–	the increase of $8.434 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is mainly due to permanent staff increases through the conversion of ICT contractors and increased ICT service level requirements by agencies as noted above ($6.405 million) and revised wage parameters ($2.029 million).
•	supplies and services:
–	the increase of $8.726 million in the 2009‑10 estimated outcome from the original budget is mainly due to an increase in contractor costs due to difficulties in filling permanent ICT positions and increased ICT project activities and associated costs ($15.206 million), partially offset by reduced ICT expenditure on business systems ($2.467 million) and other computing costs ($1.772 million) directly recovered from agencies and reduced computing costs due to the rationalisation of server and software licence and support costs ($2.330 million); and
–	the decrease of $11.222 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is mainly due to reduced use of ICT contractors ($9.823 million), elimination of one-off ICT project expenditure incurred in 2009‑10 ($5.356 million) and reduced voice services charges ($0.950 million) due to the savings obtained from purchasing rather than renting the equipment, partially offset by an increase in ICT business systems support expenditure ($3.065 million) due to increased service level requirements by agencies as noted above and indexation ($1.801 million).
•	depreciation and amortisation:  
–	the decrease of $1.794 million in the 2009‑10 estimated outcome from the original budget is mainly due to the timing of asset purchases in 2009‑10, particularly relating to completing Shared Services 2009‑10 capital works projects and the Windows 7 rollout; and  
–	the increase of $1.240 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is mainly due to Shared Services’ 2009‑10 capital works projects and part year depreciation on new 2010‑11 capital works and depreciation on the purchased voice network. 
Balance Sheet
•	cash and cash equivalents:  
–	the decrease of $9.872 million in the 2009‑10 estimated outcome from the original budget is mainly due to timing associated with billing and receiving payments for capital works; and
–	the decrease of $0.848 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is due to the timing associated with billing and receiving payments for capital works.
•	receivables:  the increase of $11.478 million in the 2009‑10 estimated outcome from the original budget is due to the timing associated with billing and receiving payments for capital works.
•	other current and non current assets:  
–	the decrease of $1.441 million in the 2009‑10 estimated outcome from the original budget is mainly due to timing associated with the payment of significant software maintenance agreements (including Oracle and Microsoft); and
–	the increase of $0.070 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is due to the timing associated with the payment of software maintenance agreements.
•	property, plant and equipment:  
–	the decrease of $3.444 million in the 2009‑10 estimated outcome from the original budget is mainly due to the timing of asset purchases in 2009‑10, particularly relating to completing Shared Services 2009‑10 capital works projects and the Windows 7 rollout; and
–	the increase of $3.817 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is due to the impact of new and completed capital works. 
•	intangibles:  
–	the increase of $0.834 million in the 2009‑10 estimated outcome from the original budget is mainly due to the increase in the value of the new Procurement System; and
–	the decrease of $0.636 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is due to amortisation of the new Procurement System.
•	payables:  the decrease of $11.045 million in 2009‑10 estimated outcome from the original budget and the increase of $0.341 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is due to the timing associated with receiving and paying major supplier’s invoices for ICT and capital works projects.
•	current and non current employee benefits:  
–	the increase of $2.575 million in the 2009‑10 estimated outcome from the original budget is due to the change in the methodology of calculating annual leave and long service leave liabilities, partially offset by higher than expected leave taken by staff; and
–	the increase of $1.649 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is mainly due to increased permanent staff numbers and wage increases.  
•	other current liabilities:  the increase of $3.404 million in the 2009‑10 estimated outcome from the original budget is due to the timing associated with billing and receiving payments for capital works.
Cash Flow Statement
The major variations within the Cash Flow Statement are explained in the Operating Statement notes above.  Other significant variations relate to:
•	other revenue:  the increase of $1.695 million in the 2009‑10 estimated outcome from the original budget and the increase of $15.498 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is due to increased capital works activity and related GST implications. 
•	other payments:  the increase of $2.079 million in the 2009‑10 estimated outcome from the original budget and the increase of $15.520 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is due to increased capital works activity and related GST implications. 
Statement of Changes in Equity
Variances in the statement are explained in the notes above.

InTACT
Operating Statement
  2009-10			  2009-10	   2010-11		  2011-12	    2012-13	  2013-14		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
4,261		Government Payment for Outputs	4,261	4,606	8	4,383	4,448	4,510		
100		User Charges - Non ACT Government	100	208	108	214	218	221		
108,753		User Charges - ACT Government	117,912	113,050	-4	117,587	120,166	122,214		
425		Other Revenue	223	185	-17	188	183	178		
113,539		Total Revenue	122,496	118,049	-4	122,372	125,015	127,123		
		Gains								
0		Total Gains	0	0	-	0	0	0		
113,539		Total Income	122,496	118,049	-4	122,372	125,015	127,123		
		Expenses								
35,581		Employee Expenses	34,190	41,051	20	41,787	42,690	43,187		
5,792		Superannuation Expenses	5,407	5,949	10	6,147	6,301	6,384		
63,818		Supplies and Services	72,408	61,492	-15	64,067	65,654	67,367		
15,180		Depreciation and Amortisation	13,761	16,463	20	16,833	16,833	16,833		
34		Borrowing Costs	14	16	14	17	17	18		
120,405		Total Ordinary Expenses	125,780	124,971	-1	128,851	131,495	133,789		
-6,866		Operating Result	-3,284	-6,922	-111	-6,479	-6,480	-6,666		

Procurement Support Services
Operating Statement
  2009-10			  2009-10	   2010-11		  2011-12	    2012-13	  2013-14		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
1,553		Government Payment for Outputs	1,553	1,576	1	1,576	1,599	1,627		
13,822		User Charges - ACT Government	14,464	14,312	-1	14,855	15,238	15,502		
18		Interest	0	0	-	0	0	0		
0		Other Revenue	18	18	-	18	18	18		
15,393		Total Revenue	16,035	15,906	-1	16,449	16,855	17,147		
		Gains								
0		Total Gains	0	0	-	0	0	0		
15,393		Total Income	16,035	15,906	-1	16,449	16,855	17,147		
		Expenses								
10,072		Employee Expenses	10,862	10,456	-4	10,785	11,054	11,197		
1,643		Superannuation Expenses	1,647	1,733	5	1,791	1,836	1,860		
3,143		Supplies and Services	3,093	2,926	-5	3,012	3,098	3,188		
525		Depreciation and Amortisation	435	643	48	643	643	643		
15,383		Total Ordinary Expenses	16,037	15,758	-2	16,231	16,631	16,888		
10		Operating Result	-2	148	#	218	224	259		

Human Resource Services
Operating Statement
  2009-10			  2009-10	   2010-11		  2011-12	    2012-13	  2013-14		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
20,283		User Charges - ACT Government	20,283	20,875	3	21,460	21,961	22,342		
711		Other Revenue	711	732	3	739	757	776		
20,994		Total Revenue	20,994	21,607	3	22,199	22,718	23,118		
		Gains								
0		Total Gains	0	0	-	0	0	0		
20,994		Total Income	20,994	21,607	3	22,199	22,718	23,118		
		Expenses								
14,342		Employee Expenses	14,238	15,068	6	15,518	15,901	16,104		
2,149		Superannuation Expenses	2,154	2,249	4	2,326	2,385	2,416		
3,012		Supplies and Services	2,992	2,882	-4	2,964	3,048	3,132		
2,236		Depreciation and Amortisation	2,071	438	-79	438	438	438		
21,739		Total Ordinary Expenses	21,455	20,637	-4	21,246	21,772	22,090		
-745		Operating Result	-461	970	310	953	946	1,028		

Finance Services
Operating Statement
  2009-10			  2009-10	   2010-11		  2011-12	    2012-13	  2013-14		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
12,099		User Charges - ACT Government	12,146	12,518	3	12,969	13,296	13,529		
12,099		Total Revenue	12,146	12,518	3	12,969	13,296	13,529		
		Gains								
0		Total Gains	0	0	-	0	0	0		
12,099		Total Income	12,146	12,518	3	12,969	13,296	13,529		
		Expenses								
9,636		Employee Expenses	9,400	9,777	4	10,038	10,294	10,433		
1,464		Superannuation Expenses	1,471	1,520	3	1,573	1,612	1,632		
1,328		Supplies and Services	1,534	1,505	-2	1,542	1,580	1,617		
486		Depreciation and Amortisation	366	329	-10	329	329	329		
12,914		Total Ordinary Expenses	12,771	13,131	3	13,482	13,815	14,011		
-815		Operating Result	-625	-613	2	-513	-519	-482		
Notes to the Output Class Statements
Significant variations are as follows:
InTACT Total Expenses
•	the increase of $5.375 million in the 2009‑10 estimated outcome from the original budget is mainly due to higher than forecast ICT project ($5.356 million) and contractor expenditure ($9.850 million) relating to higher project activity and difficulties in filling permanent ICT positions, partially offset by lower than forecast employee expenses ($1.776 million) mainly associated with lower permanent staffing levels, lower Business Systems and direct ICT expenditure by agencies ($4.239 million), lower computing costs due to rationalisation of server and software licence costs ($2.330 million) and reduced depreciation mainly due to the timing of asset purchases in 2009‑10 ($1.419 million); and
•	the decrease of $0.809 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is mainly due to a reduction in one-off ICT project ($5.356 million) and contractor expenditure ($9.823 million) relating to reduced project activity, and reduced voice costs ($0.950 million), partially offset by an increase in Business Systems expenditure ($3.065 million), increase in employee expenses mainly associated with increased agencies ICT support staff requirements and wage increases ($7.403 million), increase in depreciation associated new initiatives and timing of asset purchases ($2.702 million) and indexation ($1.603 million).  

Procurement Support Services Total Expenses
•	the increase of $0.654 million in the 2009‑10 estimated outcome from the original budget is mainly due to an increase in support costs associated with a larger capital works program; and 
•	the decrease of $0.279 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is mainly due to a reduction in support costs associated with slightly lower staffing levels in maintaining the capital works program for 2010‑11. 
Human Resources Services Total Expenses
•	the decrease of $0.284 million in the 2009‑10 estimated outcome from the original budget is mainly due to lower leave expenditure associated with higher than expected leave taken by staff and reduced depreciation; and 
•	the decrease of $0.818 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is mainly due to the reduction in depreciation associated with the human resources salary system (Chris21) being fully depreciated as at 30 June 2010, partially offset by wages and indexation.
Finance Services Total Expenses
•	the decrease of $0.143 million in the 2009‑10 estimated outcome from the original budget is mainly due to lower leave expenditure associated with higher than expected leave taken by staff; and 
•	the increase of $0.360 million in the 2010‑11 Budget from the 2009‑10 estimated outcome is mainly due to wages and indexation.