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.
2009-10 Priorities
Strategic and operational issues to be pursued in 2009-10 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;
•	finalising the implementation of the HR21 system which will allow the majority of ACT Government staff members to submit leave applications for approval online;
•	continuing to identify opportunities to rationalise and manage the government software application portfolio, in close consultation with agencies;
•	continuing to facilitate strategic information management and 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.

Business and Corporate Strategies
Shared Services will implement a range of business and corporate strategies to achieve its goals and priorities that include:
•	continued refinement of shared service activities, through benchmarking and use of performance measures; 
•	building capabilities through effective leadership, staff retention and recruitment policies, and personal and professional development practices; 
•	implementing a risk management framework incorporating the updating of business unit risk management plans; 
•	reviewing and updating 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
Budget			2008-09
Est. Outcome	2009-10
Budget	
837		  Staffing  (FTE)1	850	896	
Note:
1.	The increase in permanent staff is due to increased capital works for Procurement Support Services, conversion of trainees to FTEs and the conversion of ICT contractors to permanent staff.  The budgeted FTE's exclude contractor staff.

Output Classes
	Total Cost1	Government Payment for Outputs	
	2008-09
Est. Outcome
$’000 	2009-10
Budget
$’000	2008-09
Est. Outcome
$’000	2009-10
Budget
$’000	
Output Class 1:  InTACT	115,147	120,405	4,149	4,261	
Output 1.1:  InTACT	115,147	120,405	4,149	4,261	
Note:
1.	Total cost includes depreciation and amortisation of $15.106 million in 2008-09 and $15.180 million in 2009-10.
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 agencies as outlined in InTACT’s catalogue of services and affirmed through various service level and support agreements;
•	management of data and communications network;
•	assistance to agencies on ICT security;
•	management of the Whole of Government 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 departments.

Output Classes cont.
	Total Cost1	Government Payment for Outputs	
	2008-09
Est. Outcome
$’000 	2009-10
Budget
$’000	2008-09
Est. Outcome
$’000	2009-10
Budget
$’000	
Output Class 2:
Procurement Support Services	14,129	15,383	1,443	1,553	
Output 2.1:  Procurement Support Services	14,129	15,383	1,443	1,553	
Note:
1.	Total cost includes depreciation and amortisation of $0.003 million in 2008-09 and $0.525 million in 2009-10.
Output Description
Procurement Support Services undertakes procurement activities on behalf of government departments and 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	
	2008-09
Est. Outcome
$’000 	2009-10
Budget
$’000	2008-09
Est. Outcome
$’000	2009-10
Budget
$’000	
Output Class 3:
Human Resources Services	20,439	21,739	39	0	
Output 3.1:  Human Resources Services	20,439	21,739	39	0	
Note:
1.	Total cost includes depreciation and amortisation of $2.272 million in 2008-09 and $2.236 million in 2009-10.
Output Description
Human Resources Services provides tactical and transactional human resource services to departments and 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	
	2008-09
Est. Outcome
$’000 	2009-10
Budget
$’000	2008-09
Est. Outcome
$’000	2009-10
Budget
$’000	
Output Class 4:
Finance Services	12,641	12,914	35	0	
Output 4.1:  Finance Services	12,641	12,914	35	0	
Note:
1.	Total cost includes depreciation and amortisation of $0.502 million in 2008-09 and $0.486 million in 2009-10.
Output Description
Finance Services provides tactical and transactional finance services to departments and agencies.  
Finance Services will provide:
•	accounts payable and some accounts receivable functions;
•	general ledgers;
•	a fixed assets register;
•	the ongoing 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
 	2008-09
Targets	2008-09
Est. Outcome	2009-10
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%	98%	98%	
c.	Service requests made via the Service Desk are resolved within Service Level Agreements timeframes3	85%	89%	85%	
d.	Average time taken for telephone service requests to be answered by a Service Desk officer	20 seconds	17 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 InTACT Service Desk are resolved in comparison to agreed Service Level Agreement timeframes.  

 	2008-09
Targets	2008-09
Est. Outcome	2009-10
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 ISO9001:2000-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, 4	25%	25%	n/a	
d.	Increase in the number of Whole of Government contracts and related panel arrangements available for agency procurement3, 4	n/a	n/a	5	
				
Notes:
1.	This measure covers the proportion of the 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 measure 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 ISO9001:2000.
3.	This measure reports the increase in the number of Whole of Government contracts and related arrangements in place as at 30 June each year. 
4.	Existing measure (c) discontinued - replaced with (d) as reporting the actual number of the increase provides greater clarity.

Accountability Indicators cont.
 	2008-09
Targets	2008-09
Est. Outcome	2009-10
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%	85%	80%	
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%	92%	90%	
				
Note:
1.	Represents the overall average of performance standards in recruitment service specifications being achieved.

 	2008-09
Targets	2008-09
Est. Outcome	2009-10
Targets	
Output Class 4:  Finance Services	 	 	 	
Output 4.1:  Finance Services	 	 	 	
				
a.	Business Activity Statements completed in accordance with ATO deadline	90%	90%	90%	
b.	Fringe Benefits Tax Return submitted to the ATO within 7 working days of agencies supplying all required information	90%	90%	90%	
c.	Monthly financial information available for use by agencies by 6th working day of the month	90%	85%	90%	
d.	Annual financial statements completed and sent to agencies by 9th working day of July	90%	90%	90%	

Changes to Appropriation
Changes to Appropriation - Departmental						
 	2008-09	2009-10	2010-11	2011-12	2012-13	
Government Payment for Outputs	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2008-09 Budget	5,666	5,791	5,939	5,995	5,995	
						
2009-10 Budget Policy Adjustment						
Efficiency Dividend	 - 	-	(30)	(30)	(30)	
						
2009-10 Budget Technical Adjustments						
Revised Indexation Parameters	 - 	 - 	 - 	 - 	104	
Transfer - Staff from TAMS to InTACT	 - 	23	23	24	24	
						
2009-10 Budget	5,666	5,814	5,932	5,989	6,093	

						
						
Changes to Appropriation - Departmental						
 	2008-09	2009-10	2010-11	2011-12	2012-13	
Capital Injections	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2008-09 Budget	6,437	1,000	1,000	1,000	1,000	
						
2009-10 Budget Policy Adjustments						
Safeguarding Government Business: Enterprise Data Management and Retention (Backup and Archive)	 - 	1,168	 - 	 - 	 - 	
Safeguarding Government Business: Reducing the Risk of Communication Blackouts	 - 	1,052	 - 	 - 	 - 	
						
2009-10 Budget Technical Adjustment						
Rollover - Record Services Mitchell - Accommodation Refurbishment	(2,522)	2,522	 - 	 - 	 - 	
						
2009-10 Budget	3,915	5,742	1,000	1,000	1,000	

2009-10 Capital Works Program
Departmental
 	Estimated	Estimated	2009-10	2010-11	2011-12	Expected	
	Total	Expenditure	Financing	Financing	Financing	Completion	
	Cost	Pre 2009-10				Date	
 	$’000	$’000	$’000	$’000	$’000	 	
							
Works in Progress							
Record Services Mitchell Accommodation - Refurbishment 	3,237	715	2,522	-	-	Oct 2009	
							
Total Departmental Capital Works	3,237	715	2,522	-	-		

Shared Services Centre
Operating Statement
  2008-09			  2008-09	   2009-10		  2010-11	    2011-12	  2012-13		
    Budget			 Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
5,666		Government Payment for Outputs	5,666	5,814	3	5,932	5,989	6,093		
443		User Charges - Non ACT Government	443	100	-77	100	106	110		
144,976		User Charges - ACT Government	147,835	154,957	5	158,415	163,711	167,460		
18		Interest	26	18	-31	18	18	18		
651		Other Revenue	651	1,136	75	1,146	1,161	1,180		
151,754		Total Revenue	154,621	162,025	5	165,611	170,985	174,861		
		Gains								
0		Total Gains	0	0	-	0	0	0		
151,754		Total Income	154,621	162,025	5	165,611	170,985	174,861		
		Expenses								
65,489		Employee Expenses	64,007	69,631	9	71,352	72,694	74,488		
10,803		Superannuation Expenses	10,000	11,048	10	11,338	11,607	11,898		
66,025		Supplies and Services	70,332	71,301	1	72,598	75,653	77,458		
18,043		Depreciation and Amortisation	17,883	18,427	3	17,275	17,033	17,033		
134		Borrowing Costs	134	34	-75	35	36	36		
160,494		Total Ordinary Expenses	162,356	170,441	5	172,598	177,023	180,913		
-8,740		Operating Result	-7,735	-8,416	-9	-6,987	-6,038	-6,052		

Shared Services Centre
Balance Sheet
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/09			as at 30/6/09	as at 30/6/10	   Var	as at 30/6/11	as at 30/6/12	as at 30/6/13		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
		Current Assets								
51,666		Cash and Cash Equivalents	51,642	50,916	-1	50,019	49,664	49,336		
24,436		Receivables	23,946	24,033	..	24,120	24,207	24,294		
33		Inventories	31	31	-	31	31	31		
726		Other	2,049	2,119	3	2,189	2,259	2,329		
76,861		Total Current Assets	77,668	77,099	-1	76,359	76,161	75,990		
		Non Current Assets								
39,753		Property, Plant and Equipment	32,939	33,455	2	30,060	26,906	23,752		
2,111		Intangibles	3,071	2,000	-35	1,500	1,000	500		
547		Other	238	238	-	238	238	238		
42,411		Total Non Current Assets	36,248	35,693	-2	31,798	28,144	24,490		
119,272		TOTAL ASSETS	113,916	112,792	-1	108,157	104,305	100,480		
		Current Liabilities								
29,750		Payables	32,320	32,661	1	33,002	33,343	33,684		
497		Finance Leases	119	119	-	119	119	119		
17,620		Employee Benefits	17,669	19,081	8	20,550	22,081	23,653		
27,707		Other	19,261	19,441	1	19,621	19,801	19,981		
75,574		Total Current Liabilities	69,369	71,302	3	73,292	75,344	77,437		
		Non Current Liabilities								
0		Finance Leases	329	329	-	329	329	329		
1,210		Employee Benefits	1,197	1,200	..	1,203	1,206	1,209		
1,210		Total Non Current Liabilities	1,526	1,529	..	1,532	1,535	1,538		
76,784		TOTAL LIABILITIES	70,895	72,831	3	74,824	76,879	78,975		
42,488		NET ASSETS	43,021	39,961	-7	33,333	27,426	21,505		
		REPRESENTED BY FUNDS EMPLOYED								
39,379		Accumulated Funds	39,239	36,179	-8	29,551	23,644	17,723		
3,109		Reserves	3,782	3,782	-	3,782	3,782	3,782		
42,488		TOTAL FUNDS EMPLOYED	43,021	39,961	-7	33,333	27,426	21,505		

Shared Services Centre
Cash Flow Statement
  2008-09			  2008-09	   2009-10		  2010-11	    2011-12	  2012-13		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		CASH FLOWS FROM OPERATING ACTIVITIES								
		Receipts								
5,666		Cash from Government for Outputs	5,666	5,814	3	5,932	5,989	6,093		
146,263		User Charges	149,122	155,900	5	159,363	164,673	168,441		
18		Interest Received	26	18	-31	18	18	18		
331,210		Other Revenue	377,634	397,932	5	414,760	427,609	438,223		
483,157		Operating Receipts	532,448	559,664	5	580,073	598,289	612,775		
		Payments								
63,863		Related to Employees	62,826	68,216	9	69,880	71,165	72,893		
10,601		Related to Superannuation	9,798	10,848	11	11,138	11,406	11,694		
67,084		Related to Supplies and Services	71,391	71,786	1	73,083	76,137	77,955		
134		Borrowing Costs	134	34	-75	35	36	37		
330,754		Other	376,881	396,994	5	413,821	426,659	437,248		
472,436		Operating Payments	521,030	547,878	5	567,957	585,403	599,827		
10,721		NET CASH INFLOW/ (OUTFLOW) FROM OPERATING ACTIVITIES	11,418	11,786	3	12,116	12,886	12,948		
		CASH FLOWS FROM INVESTING ACTIVITIES								
		Receipts								
100		Proceeds from Sale of Property, Plant & Equipment	100	400	300	400	400	400		
100		Investing Receipts	100	400	300	400	400	400		
		Payments								
17,186		Purchase of Property, Plant and Equipment and Capital Works	14,961	17,771	19	13,662	13,662	13,697		
17,186		Investing Payments	14,961	17,771	19	13,662	13,662	13,697		
-17,086		NET CASH INFLOW/ (OUTFLOW) FROM INVESTING ACTIVITIES	-14,861	-17,371	-17	-13,262	-13,262	-13,297		
		CASH FLOWS FROM FINANCING ACTIVITIES								
		Receipts								
6,437		Capital Injection from Government	3,915	5,742	47	1,000	1,000	1,000		
0		Receipt of Transferred Cash Balances	2,100	0	-100	0	0	0		
6,437		Financing Receipts	6,015	5,742	-5	1,000	1,000	1,000		
		Payments								
100		Distributions to Government	100	386	286	641	869	869		
1,767		Repayment of Finance Lease	1,767	497	-72	110	110	110		
1,867		Financing Payments	1,867	883	-53	751	979	979		
4,570		NET CASH INFLOW/ (OUTFLOW) FROM FINANCING ACTIVITIES	4,148	4,859	17	249	21	21		
-1,795		NET INCREASE/ (DECREASE) IN CASH HELD	705	-726	-203	-897	-355	-328		
53,461		CASH AT BEGINNING OF REPORTING PERIOD	50,937	51,642	1	50,916	50,019	49,664		
51,666		CASH AT THE END OF THE REPORTING PERIOD	51,642	50,916	-1	50,019	49,664	49,336		

Shared Services Centre
Statement of Changes in Equity
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/09			as at 30/6/09	as at 30/6/10	   Var	as at 30/6/11	as at 30/6/12	as at 30/6/13		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
41,713		Opening Balance	43,763	43,021	-2	39,961	33,333	27,426		
		Accumulated Funds								
-8,740		Operating Result for the Period	-7,735	-8,416	-9	-6,987	-6,038	-6,052		
		Reserves								
-8,740		Total Income And Expense For The Period	-7,735	-8,416	-9	-6,987	-6,038	-6,052		
		Transactions Involving Equity Holders Affecting Accumulated Funds								
6,437		Capital Injections	3,915	5,742	47	1,000	1,000	1,000		
-100		Capital Distributions	-100	-386	-286	-641	-869	-869		
3,178		Inc/Dec in Net Assets due to Admin Restructure	3,178	0	-100	0	0	0		
42,488		Closing Balance	43,021	39,961	-7	33,333	27,426	21,505		
Notes to the Budget Statements
Significant variations are as follows:
Operating Statement
•	government payment for outputs:  the increase of $0.148 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to indexation and the transfer of resources from the Department of Territory and Municipal Services to Shared Services. 
•	user charges — non ACT Government:  the decrease of $0.343 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to cessation of one-off miscellaneous revenues received for ICT and publishing services.
•	user charges — ACT Government:
•	the increase of $2.859 million in the 2008-09 estimated outcome from the original budget is mainly due to: 
•	higher capital works management fees due to a larger capital works program ($1.6 million); and
•	higher ICT revenue mainly associated with changes to Rego ACT support arrangements commencing 1 July 2008 ($1.676 million);
partially offset by:
•	reduced Finance Services and Human Resources Services revenue mainly associated with negotiated changes to support arrangements with agencies ($0.247 million); and
•	lower Human Resources Salary System (CHRIS21) charges due to lower than expected usage ($0.170 million).
•	the increase of $7.122 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to:
•	higher user charges in line with CPI and wage increases ($3.451 million);
•	higher ICT user charges due mainly to the transfer of Commonwealth funding for Digital Divide recurrent support costs paid to InTACT ($2.070 million) and increased consumption ($1.4 million); and
•	higher capital works management fees from an increasing capital works program ($0.448 million).
•	other revenue:  the increase of $0.485 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to an increase in proceeds from the sale of ICT assets following the buyout of all residual ICT equipment finance leases and an increase in the reimbursement of salary packaging expenditure due to increased activity.
•	employee and superannuation expenses:
•	the decrease of $2.285 million in the 2008-09 estimated outcome from the original budget is mainly due to:
•	lower ICT permanent staff levels ($2.350 million); and
•	reduction in Human Resources expenditure primarily associated with higher than expected leave taken by staff ($0.420 million);
partially offset by:
•	increased ICT staffing associated with Rego ACT Support Agreement ($0.421 million); and
•	increased Human Resources and Finance staffing associated with the new DECCEW Service Purchase Agreement ($0.056 million).
•	the increase of $6.672 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to:
•	the conversion of ICT contractors to permanent staff mainly due to initiatives and project work ($3.989 million);
•	increased staff levels in Procurement Support Services due to increased capital works ($0.386 million); and
•	wage increases ($2.220 million).
•	supplies and services:
•	the increase of $4.307 million in the 2008-09 estimated outcome from the original budget is mainly due to:
•	higher contractor numbers due to difficulties in filling ICT positions ($2.270 million) and increased capital works and ICT projects ($1.626 million); and 
•	higher operating lease expenditure on ICT assets ($1.620 million) due to the decision to extend the useful life of certain ICT assets;
partially offset by:
•	reduced computing costs due to the rationalisation of server and software licence and support costs ($1.240 million). 
•	the increase of $0.969 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to:
•	an increase in the Commonwealth funded Digital Divide expenditure ($2.070 million);
•	increased usage of ICT services ($1.4 million); and
•	indexation ($1.231 million);
partially offset by:
•	a decrease in the use of ICT contractors ($3.948 million).
•	depreciation and amortisation:  the increase of $0.544 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to the full year impact of amortisation on the new Procurement System ($0.5 million). 
•	borrowing costs:  the decrease of $0.1 million in the 2009-10 Budget from the 2008-09 estimated outcome is due to savings arising from buy-out all residual ICT equipment finance leases in 2008-09.  
Balance Sheet
•	other current and non current assets:  the increase of $1.014 million in the 2008-09 estimated outcome from the original budget is mainly due to the timing of the payment of significant software maintenance agreements (including Oracle and Microsoft). 
•	property, plant and equipment:  the decrease of $6.814 million in the 2008-09 estimated outcome from the original budget is mainly due the timing of asset purchases associated with delays in the Record Services Mitchell Accommodation Refurbishment ($2.522 million) and lower than forecast asset purchases as the useful life of certain assets have been extended. 
•	intangibles:
•	the increase of $0.960 million in the 2008-09 estimated outcome from the original budget is mainly due to the new Procurement System; and
•	the decrease of $1.071 million in the 2009-10 Budget from the 2008-09 estimated outcome is due to amortisation of the Human Resources Salary System (CHRIS21) and the new Procurement System.
•	payables:  the increase of $2.570 million in 2008-09 estimated outcome from the original budget is due to the timing associated with receiving and paying major supplier’s invoices for ICT and capital works projects.
•	current and non-current finance leases:  the decrease of $0.049 million in the 2008-09 estimated outcome from the original budget reflects the buyout of residual ICT finance leases in 2008-09.
•	current and non current employee benefits:  the increase of $1.415 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to increased permanent staff numbers and wage increases.
•	other current liabilities:  the decrease of $8.446 million in the 2008-09 estimated outcome from the original budget is due to an expected decrease in the level of revenue received in advance for capital works paid prior to the end of the financial year.
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 $46.424 million in the 2008-09 estimated outcome from the original budget and the increase of $20.298 million in the 2009-10 Budget from the 2008-09 estimated outcome are due to increased ICT and capital works activity.
•	other payments:  the increase of $46.127 million in the 2008-09 estimated outcome from the original budget and the increase of $20.113 million in the 2009-10 Budget from the 2008-09 estimated outcome are due to increased ICT and capital works activity.
•	proceeds from sale of property, plant and equipment:  the increase of $0.3 million in the 2009-10 Budget from the 2008-09 estimated outcome is due to increased activity associated with the cessation of leasing activity.
•	purchase of property, plant and equipment:
•	the decrease of $2.225 million in the 2008-09 estimated outcome from the original budget is mainly due to delays in the Record Services Mitchell Accommodation refurbishment and the rollover of associated funding ($2.522 million); and
•	the increase of $2.810 million in the 2009-10 Budget from the 2008-09 estimated outcome is due to planned 2009-10 capital works ($5.742 million) additional ICT purchases associated with Procurement Projects ($1 million) offset by the completion of the prior years capital program ($3.915 million).
•	capital injection from government:
•	the decrease of $2.522 million in the 2008-09 estimated outcome from the original budget represents the rollover of funds due to the timing in finalising the Record Services Mitchell Accommodation refurbishment; and
•	the increase of $1.827 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to one-off funding for 2009-10 capital works initiatives ($3.220 million) and the rollover of funds due to the timing in finalising the Record Services Mitchell Accommodation refurbishment ($2.522 million), partially offset by completed 2008-09 initiatives ($3.915 million).
•	receipt of transferred cash balances:  the increase of $2.1 million in the 2008-09 estimated outcome from the original budget represents the delay in the one-off transfer of salary packaging bank accounts to Shared Services from the Department of Education and Training which was originally budgeted to be transferred prior to 30 June 2008 and was consequently transferred in 2008-09.
•	distribution to government:  the increase of $0.286 million in the 2009-10 Budget from the 2008-09 estimated outcome represents the return of unspent superannuation for 2009-10.
•	repayment of finance leases:  the decrease of $1.270 million in the 2009-10 Budget from the 2008-09 estimated outcome represents the residual effect of buying out all ICT residual finance leases in 2008-09.
Statement of Changes in Equity
•	increase/(decrease) in net assets due to admin restructure:  the decrease of $3.178 million in the 2009-10 Budget from the 2008-09 estimated outcome is due to the one-off transfer of the Human Resources Salary System (CHRIS21) assets from the Chief Minister’s Department to Shared Services effective 1 July 2008.  

InTACT
Operating Statement
  2008-09			  2008-09	   2009-10		  2010-11	    2011-12	  2012-13		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
4,149		Government Payment for Outputs	4,149	4,261	3	4,356	4,413	4,494		
443		User Charges - Non ACT Government	443	100	-77	100	106	110		
100,911		User Charges - ACT Government	102,587	108,753	6	110,994	115,101	117,663		
239		Other Revenue	239	425	78	428	436	437		
105,742		Total Revenue	107,418	113,539	6	115,878	120,056	122,704		
		Gains								
0		Total Gains	0	0	-	0	0	0		
105,742		Total Income	107,418	113,539	6	115,878	120,056	122,704		
		Expenses								
32,742		Employee Expenses	31,520	35,581	13	36,447	36,912	37,806		
5,894		Superannuation Expenses	5,187	5,792	12	5,950	6,084	6,238		
59,595		Supplies and Services	63,200	63,818	1	64,930	67,791	69,399		
15,206		Depreciation and Amortisation	15,106	15,180	..	15,599	15,357	15,357		
134		Borrowing Costs	134	34	-75	35	36	36		
113,571		Total Ordinary Expenses	115,147	120,405	5	122,961	126,180	128,836		
-7,829		Operating Result	-7,729	-6,866	11	-7,083	-6,124	-6,132		

Procurement Support Services
Operating Statement
  2008-09			  2008-09	   2009-10		  2010-11	    2011-12	  2012-13		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
1,443		Government Payment for Outputs	1,443	1,553	8	1,576	1,576	1,599		
11,688		User Charges - ACT Government	13,288	13,822	4	14,181	14,608	14,985		
18		Interest	26	18	-31	18	18	18		
13,149		Total Revenue	14,757	15,393	4	15,775	16,202	16,602		
		Gains								
0		Total Gains	0	0	-	0	0	0		
13,149		Total Income	14,757	15,393	4	15,775	16,202	16,602		
		Expenses								
9,281		Employee Expenses	9,573	10,072	5	10,324	10,584	10,851		
1,489		Superannuation Expenses	1,525	1,643	8	1,684	1,726	1,769		
2,035		Supplies and Services	3,028	3,143	4	3,221	3,302	3,385		
63		Depreciation and Amortisation	3	525	#	525	525	525		
12,868		Total Ordinary Expenses	14,129	15,383	9	15,754	16,137	16,530		
281		Operating Result	628	10	-98	21	65	72		

Human Resources Services
Operating Statement
  2008-09			  2008-09	   2009-10		  2010-11	    2011-12	  2012-13		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
39		Government Payment for Outputs	39	0	-100	0	0	0		
20,257		User Charges - ACT Government	19,907	20,283	2	20,802	21,226	21,717		
412		Other Revenue	412	711	73	718	725	743		
20,708		Total Revenue	20,358	20,994	3	21,520	21,951	22,460		
		Gains								
0		Total Gains	0	0	-	0	0	0		
20,708		Total Income	20,358	20,994	3	21,520	21,951	22,460		
		Expenses								
14,073		Employee Expenses	13,473	14,342	6	14,704	15,072	15,451		
2,075		Superannuation Expenses	2,075	2,149	4	2,202	2,258	2,314		
2,919		Supplies and Services	2,619	3,012	15	3,086	3,165	3,244		
2,272		Depreciation and Amortisation	2,272	2,236	-2	665	665	665		
21,339		Total Ordinary Expenses	20,439	21,739	6	20,657	21,160	21,674		
-631		Operating Result	-81	-745	-820	863	791	786		

Finance Services
Operating Statement
  2008-09			  2008-09	   2009-10		  2010-11	    2011-12	  2012-13		
    Budget			 Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
35		Government Payment for Outputs	35	0	-100	0	0	0		
12,120		User Charges - ACT Government	12,053	12,099	..	12,438	12,776	13,095		
12,155		Total Revenue	12,088	12,099	..	12,438	12,776	13,095		
		Gains								
0		Total Gains	0	0	-	0	0	0		
12,155		Total Income	12,088	12,099	..	12,438	12,776	13,095		
		Expenses								
9,393		Employee Expenses	9,441	9,636	2	9,877	10,126	10,380		
1,345		Superannuation Expenses	1,213	1,464	21	1,502	1,539	1,577		
1,476		Supplies and Services	1,485	1,328	-11	1,361	1,395	1,430		
502		Depreciation and Amortisation	502	486	-3	486	486	486		
12,716		Total Ordinary Expenses	12,641	12,914	2	13,226	13,546	13,873		
-561		Operating Result	-553	-815	-47	-788	-770	-778		
Notes to the Output Class Statements
Significant variations are as follows:
InTACT Total Expenses
•	the increase of $1.576 million in the 2008-09 estimated outcome from the original budget is mainly due to higher ICT project and support agreement activity and higher than forecast contractor expenditure, partially offset by lower than forecast staffing levels and reduced superannuation contributions; and
•	the increase of $5.258 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to an increase in expenditure associated with Commonwealth funded ICT initiatives, increased consumption, wage and CPI increases.
Procurement Support Services Total Expenses
•	the increase of $1.261 million in the 2008-09 estimated outcome from the original budget is mainly due to an increase in support costs associated with a larger capital works program; and
•	the increase of $1.254 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to an increase in support costs associated with a larger capital works program and increased amortisation expenditure associated with the new Procurement System.
Human Resources Services Total Expenses
•	the decrease of $0.9 million in the 2008-09 estimated outcome from the original budget is mainly due to lower leave expenditure associated with higher than expected leave taken by staff and decreased superannuation contributions due to the mix of contributors; and
•	the increase of $1.3 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to a return to normal leave taken arrangements, an increase in salary packaging support costs, wages and CPI increases.
Finance Services Total Expenses
•	the increase of $0.273 million in the 2009-10 Budget from the 2008-09 estimated outcome is mainly due to wage and CPI increases.