Shared Services Centre
Purpose
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 agencies.
Shared Services consolidates these core administrative functions to achieve economies of scale, standardised and streamlined processes and an overall reduction in costs to the Territory.  This enables agencies to better focus on their core business of providing services to the community.
Shared Services achieves its objectives by working in partnership with its clients to identify appropriate services, agree on service standards and agree on mechanisms for delivery that are efficient and cost effective.
2011‑12 Priorities
Strategic and operational issues to be pursued in 2011‑12 include:
•	continuing to refine human resources and finance services based on customer feedback and ongoing assessment of processes;
•	continuing to identify opportunities to rationalise and better manage the Government’s software application portfolio in consultation with agencies, industry and other jurisdictions;
•	analysing, developing and implementing improvements to the ACT Government’s ICT capacity to meet the increasing ICT needs of agencies; 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 2011‑12 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;
•	developing options to meet the needs of future Government requirements in HR systems, e-business and data storage;
•	reviewing and improving Service Level Agreements (SLA’s) with agencies;
•	implementing new structures and practices to improve customer service liaison and partnerships across all areas of Shared Services; and
•	operating as a customer service orientated entity subject to the requirements of government policy and legislation.
Estimated Employment Level
2009‑10
Actual Outcome		2010-11
Budget
	2010-11
Est. Outcome	2011-12
Budget
	
868	Staffing (FTE)1 	936	893	980	
Note:
1.	The 2011-12 increase in permanent staff is mainly due to increased agency Service Level Agreement ICT support staff, increased capital works project managers and the transfer of Territory Records staff to Shared Services, offset partially by decreased staff in Shared Services Human Resources and Shared Services Finance due to expected business process improvements. 

Output Classes
	Total Cost1	Government Payment for Outputs	
	2010‑11
Est. Outcome
$’000 	2011‑12
Budget2
$’000	2010‑11
Est. Outcome
$’000	2011‑12
Budget2
$’000	
Output Class 1:  Shared Services ICT 	133,963	127,513	4,606	5,107	
Output 1.1:  Shared Services ICT	133,963	127,513	4,606	5,107	
Notes:
1.	Total cost includes depreciation and amortisation of $12.481 million in 2010-11 and $15.653 million in 2011-12.
2.	From 1 July 2011 this Output Class no longer includes Records Management and Publishing Services.  These functions have been transferred to Output Classes 3 and 4 respectively.
Output Description
Shared Services ICT (formerly 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. 
Shared Services ICT will provide:
•	services to government agencies as outlined in Shared Services ICT catalogue of services and affirmed through various service level and support agreements;
•	management of the government data and communications network;
•	assistance to agencies on ICT security;
•	management of the whole of government communications network; 
•	business systems support; and
•	general service and help desk functions.

Output Classes cont.
	Total Cost1	Government Payment for Outputs	
	2010‑11
Est. Outcome
$’000 	2011‑12
Budget
$’000	2010‑11
Est. Outcome
$’000	2011‑12
Budget
$’000	
Output Class 2: Shared Services Procurement 	16,648	18,457	1,576	1,602	
Output 2.1:  Shared Services Procurement 	16,648	18,457	1,576	1,602	
Note:
1.	Total cost includes depreciation and amortisation of $0.671 million in 2010-11 and $0.665 million in 2011-12.
Output Description
Shared Services Procurement (formally Procurement Support Services) undertakes procurement activities on behalf of government directorates 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.
Shared Services Procurement 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	
	2010‑11
Est. Outcome
$’000 	2011‑12
Budget2
$’000	2010‑11
Est. Outcome
$’000	2011‑12
Budget2
$’000	
Output Class 3:
Shared Services Human Resources 	19,973	27,332	0	2,309	
Output 3.1:  Shared Services Human Resources 	19,973	27,332	0	2,309	
Notes:
1.	Total cost includes depreciation and amortisation of $0.438 million in 2010-11 and $1.016 million in 2011-12.
2.	From 1 July 2011 this Output Class includes Records Management previously reflected in Output Class 1 and Territory Records transferred from the Department of Territory and Municipal Services.
Output Description
Shared Services Human Resources (formally Human Resources Services) provides tactical and transactional human resource services to directorates and agencies as well as records management services.
Shared Services Human Resources 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; 
•	organisational position and data management;
•	a full range of record management, mail room and courier activities to the majority of government directorates; and
•	the broad range of functions listed in the Territory Records Act 2002 through the operations of the Territory Records Office.

Output Classes cont.
	Total Cost1	Government Payment for Outputs	
	2010-11
Est. Outcome
$’000 	2011-12
Budget2
$’000	2010-11
Est. Outcome
$’000	2011-12
Budget2
$’000	
Output Class 4:
Shared Services Finance 	12,385	15,462	0	528	
Output 4.1:  Shared Service Finance	12,385	15,462	0	528	
Notes:
1.	Total cost includes depreciation and amortisation of $0.329 million in 2010-11 and $0.322 million in 2011-12.
2.	This Output Class includes Publishing Services from 2011-12.  Publishing Services was previously included in Output Class 1.
Output Description
Shared Services Finance (formally Finance Services) provides tactical and transactional finance services to directorates and agencies as well as publishing services.
Shared Services Finance will provide:
•	accounts payable and some accounts receivable functions;
•	general ledgers;
•	a fixed assets register;
•	the development and maintenance of the Oracle E-Business Suite;
•	cash flow management and bank reconciliations;
•	tax payments, including returns and advice; 
•	financial reporting services; and
•	in-house print and electronic publishing.

Accountability Indicators
 	2010-11	2010-11	2011-12	
 	Targets	Est. Outcome	Targets	
Output Class 1:  Shared Services ICT	 	 	 	
Output 1.1:  Shared Services ICT	 	 	 	
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	99%	99%	99%	
c.	Service requests made via the Service Desk are resolved within Service Level Agreements timeframes3	85%	90%	85%	
d.	Average time taken for telephone service requests to be answered by a Service Desk officer
e.		
20 seconds

21 seconds
	
20 seconds
	
f.	Number of successful attacks on internally hosted ACT Government web sites4	n/a	n/a	0	
Notes:	
1.	The independent benchmarking is undertaken annually.
2.	Established by determining up-time of each core network component across core business hours (Monday to Friday 7.30am to 6.00pm).
3.	Established by determining how quickly requests made to Shared Services ICT Service Desk are resolved in comparison to agreed Service Level Agreement timeframes.
4.	New Measure.    

 	2010-11	2010-11	2011-12	
 	Targets	Est. Outcome	Targets	
Output Class 2:  Shared Services Procurement 	 	 	 	
Output 2.1:  Shared Services Procurement 	 	 	 	
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	
Notes:
1.	This measure covers the proportion of the Government funded annual capital works program supported with project director services by Shared Services Procurement.  This excludes capital works associated with land development, housing, capital upgrades, capital ICT works, capital grants and Property, Plant and Equipment due to nature of these specific capital works activities. Whilst individual projects may be completed during the year, the total proportion is measured annually.  
2.	This measure covers compliance with the Shared Services Procurement Business Management System (BMS) which describes the processes that are undertaken to ensure that quality services are provided, utilising the principles of ISO9001:2008.

 	2010-11	2010-11	2011-12	
 	Targets	Est. Outcome	Targets	
Output Class 3:  Shared Services Human Resources	 	 	 	
Output 3.1:  Shared Services Human Resources 	 	 	 	
a.	Service requests made via the Integrated Customer Service (ICS) system resolved within 5 working days	90%	96%	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	95%	97%	95%	
Note:
1.	Represents the overall average of performance standards in recruitment service specifications being achieved.
Accountability Indicators cont.
 	2010-11	2010-11	2011-12	
 	Targets	Est. Outcome	Targets	
Output Class 4:  Shared Services Finance 	 	 	 	
Output 4.1:  Shared Services Finance 	 	 	 	
a.	Business Activity Statements completed in accordance with ATO deadline	95%	95%	95%	
b.	Fringe Benefits Tax Return submitted to the ATO in accordance with ATO deadline	95%	95%	95%	
c.	Monthly financial information available for use by agencies by 6th working day of the month	95%	95%	95%	
d.	Annual financial statements completed and sent to agencies by 9th working day of July	95%	95%	95%	
e.	Average time (i.e. working days) taken to enter accounts payable invoices into Oracle following receipt at Shared Services Finance from agencies	2	2	2	

Changes to Appropriation
Changes to Appropriation - Controlled						
 	2010-11	2011-12	2012-13	2013-14	2014-15	
Government Payment for Outputs	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2010-11 Budget	6,182	5,959	6,047	6,137	6,137	
						
Technical Adjustment						
Transfer - Territory Records from the Department of Territory and Municipal Services	- 	829 	851 	865 	884 	

2011-12 Budget Policy Adjustments						
ACTPS Workers' Compensation and Work Safety Improvement Plan	- 	814 	825 	- 	- 	
Service Monitoring and Reporting	- 	800 	1,000 	800 	- 	
Data Centre Infrastructure	- 	1,100 	- 	- 	- 	
Whole of Government Digital Network Components Replacement	- 	- 	371 	371 	371 	
Revised Wage Parameters	- 	44 	90 	91 	92 	
						
2011-12 Budget Technical Adjustments						
Revised Indexation Parameters	- 	- 	- 	- 	105 	
						
2011-12 Budget	6,182	9,546	9,184	8,264	7,589	

Changes to Appropriation - Controlled						
 	2010-11	2011-12	2012-13	2013-14	2014-15	
Capital Injections	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2010-11 Budget	7,674	1,000	1,000	1,000	1,000	

Technical Adjustment						
Rollover - Safeguarding Govt Business: Reducing the Risk of Communication Blackouts	416 	- 	- 	- 	- 	
						
2011-12 Budget Policy Adjustments						
Service Monitoring and Reporting	- 	2,200 	- 	- 	- 	
Data Centre Infrastructure	- 	2,370 	- 	- 	- 	
						
2011-12 Budget	8,090	5,570	1,000	1,000	1,000	

Shared Services Centre
Operating Statement
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
6,182		Government Payment for Outputs	6,182	9,546	54	9,184	8,264	7,589		
208		User Charges - Non ACT Government	298	220	-26	223	228	232		
160,755		User Charges - ACT Government	177,746	171,794	-3	173,354	176,600	179,916		
935		Other Revenue	945	1,249	32	1,272	1,297	1,322		
168,080		Total Revenue	185,171	182,809	-1	184,033	186,389	189,059		
		Gains								
0		Total Gains	0	0	-	0	0	0		
168,080		Total Income	185,171	182,809	-1	184,033	186,389	189,059		
		Expenses								
76,352		Employee Expenses	70,934	82,895	17	83,506	83,803	85,146		
11,451		Superannuation Expenses	10,815	11,848	10	12,012	12,093	12,243		
68,805		Supplies and Services	87,285	76,348	-13	76,938	78,454	79,590		
17,873		Depreciation and Amortisation	13,919	17,656	27	19,707	19,707	19,278		
16		Borrowing Costs	16	17	6	17	18	18		
174,497		Total Ordinary Expenses	182,969	188,764	3	192,180	194,075	196,275		
-6,417		Operating Result	2,202	-5,955	-370	-8,147	-7,686	-7,216		
-6,417		Total Comprehensive Income	2,202	-5,955	-370	-8,147	-7,686	-7,216		

Shared Services Centre
Balance Sheet
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/11			as at 30/6/11	as at 30/6/12	   Var	as at 30/6/13	as at 30/6/14	as at 30/6/15		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
		Current Assets								
40,196		Cash and Cash Equivalents	33,859	25,518	-25	23,639	22,169	21,070		
35,598		Receivables	71,398	71,485	..	71,572	71,659	71,746		
10		Inventories	11	11	-	11	11	11		
0		Assets Held for Sale	281	281	-	281	281	281		
752		Other	2,069	2,139	3	2,209	2,279	2,349		
76,556		Total Current Assets	107,618	99,434	-8	97,712	96,399	95,457		
		Non Current Assets								
33,828		Property, Plant and Equipment	42,013	48,649	16	44,436	40,223	36,010		
2,198		Intangibles	2,256	3,836	70	2,721	1,606	920		
0		Capital Works in Progress	1,788	1,788	-	1,788	1,788	1,788		
234		Other	225	225	-	225	225	225		
36,260		Total Non Current Assets	46,282	54,498	18	49,170	43,842	38,943		
112,816		TOTAL ASSETS	153,900	153,932	..	146,882	140,241	134,400		
		Current Liabilities								
21,957		Payables	62,253	62,301	..	62,342	62,376	62,410		
267		Finance Leases	438	438	-	438	438	438		
22,692		Employee Benefits	22,700	24,826	9	26,343	27,847	29,693		
22,729		Other	12,446	12,626	1	12,806	12,986	13,166		
67,645		Total Current Liabilities	97,837	100,191	2	101,929	103,647	105,707		
		Non Current Liabilities								
226		Finance Leases	320	320	-	320	320	320		
1,813		Employee Benefits	1,931	1,967	2	1,994	1,999	2,000		
2,039		Total Non Current Liabilities	2,251	2,287	2	2,314	2,319	2,320		
69,684		TOTAL LIABILITIES	100,088	102,478	2	104,243	105,966	108,027		
43,132		NET ASSETS	53,812	51,454	-4	42,639	34,275	26,373		
		REPRESENTED BY FUNDS EMPLOYED								
39,350		Accumulated Funds	50,030	47,672	-5	38,857	30,493	22,591		
3,782		Reserves	3,782	3,782	-	3,782	3,782	3,782		
43,132		TOTAL FUNDS EMPLOYED	53,812	51,454	-4	42,639	34,275	26,373		

Shared Services Centre
Cash Flow Statement
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		CASH FLOWS FROM OPERATING ACTIVITIES								
		Receipts								
6,182		Cash from Government for Outputs	6,182	9,546	54	9,184	8,264	7,589		
161,811		User Charges	178,892	172,870	-3	174,448	177,712	181,044		
415,125		Other Revenue	418,249	429,739	3	438,869	449,422	460,192		
583,118		Operating Receipts	603,323	612,155	1	622,501	635,398	648,825		
		Payments								
75,603		Related to Employees	71,056	81,957	15	82,841	83,147	84,141		
11,451		Related to Superannuation	10,815	11,848	10	12,012	12,093	12,243		
69,290		Related to Supplies and Services	87,770	76,834	-12	77,436	78,964	80,110		
16		Borrowing Costs	16	17	6	17	18	18		
414,593		Other	417,487	428,743	3	437,854	448,387	459,137		
570,953		Operating Payments	587,144	599,399	2	610,160	622,609	635,649		
12,165		NET CASH INFLOW/ (OUTFLOW) FROM OPERATING ACTIVITIES	16,179	12,756	-21	12,341	12,789	13,176		
		CASH FLOWS FROM INVESTING ACTIVITIES								
		Receipts								
400		Proceeds from Sale of Property, Plant & Equipment	180	250	39	255	260	265		
400		Investing Receipts	180	250	39	255	260	265		
		Payments								
20,336		Purchase of Property, Plant and Equipment and Capital Works	20,752	25,155	21	13,697	13,731	13,744		
20,336		Investing Payments	20,752	25,155	21	13,697	13,731	13,744		
-19,936		NET CASH INFLOW/ (OUTFLOW) FROM INVESTING ACTIVITIES	-20,572	-24,905	-21	-13,442	-13,471	-13,479		
		CASH FLOWS FROM FINANCING ACTIVITIES								
		Receipts								
7,674		Capital Injection from Government	8,090	5,570	-31	1,000	1,000	1,000		
7,674		Financing Receipts	8,090	5,570	-31	1,000	1,000	1,000		
		Payments								
641		Distributions to Government	641	1,652	158	1,668	1,678	1,686		
110		Repayment of Finance Lease	110	110	-	110	110	110		
751		Financing Payments	751	1,762	135	1,778	1,788	1,796		
6,923		NET CASH INFLOW/ (OUTFLOW) FROM FINANCING ACTIVITIES	7,339	3,808	-48	-778	-788	-796		
-848		NET INCREASE/ (DECREASE) IN CASH HELD
	2,946	-8,341	-383	-1,879	-1,470	-1,099		
41,044		CASH AT BEGINNING OF REPORTING PERIOD	30,913	33,859	10	25,518	23,639	22,169		
40,196		CASH AT THE END OF THE REPORTING PERIOD	33,859	25,518	-25	23,639	22,169	21,070		
Shared Services Centre
Statement of Changes in Equity
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/11			as at 30/6/11	as at 30/6/12	   Var	as at 30/6/13	as at 30/6/14	as at 30/6/15		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
		Opening Equity								
38,734		Opening Accumulated Funds	40,379	50,030	24	47,672	38,857	30,493		
3,782		Opening Asset Revaluation Reserve	3,782	3,782	-	3,782	3,782	3,782		
42,516		Balance at the Start of the Reporting Period	44,161	53,812	22	51,454	42,639	34,275		
		Comprehensive Income								
-6,417		Operating Result for the Period	2,202	-5,955	-370	-8,147	-7,686	-7,216		
-6,417		Total Comprehensive Income	2,202	-5,955	-370	-8,147	-7,686	-7,216		
0		Total Movement In Reserves	0	0	-	0	0	0		
		Transactions Involving Owners Affecting Accumulated Funds								
7,674		Capital Injections	8,090	5,570	-31	1,000	1,000	1,000		
-641		Capital Distributions	-641	-1,652	-158	-1,668	-1,678	-1,686		
0		Inc/Dec in Net Assets due to Admin Restructure	0	-321	#	0	0	0		
7,033		Total Transactions Involving Owners Affecting Accumulated Funds	7,449	3,597	-52	-668	-678	-686		
		Closing Equity								
39,350		Closing Accumulated Funds	50,030	47,672	-5	38,857	30,493	22,591		
3,782		Closing Asset Revaluation Reserve	3,782	3,782	-	3,782	3,782	3,782		
43,132		Balance at the End of the Reporting Period	53,812	51,454	-4	42,639	34,275	26,373		

Notes to the Budget Statements
Significant variations are as follows:
Operating Statement
•	government payment for outputs:   the increase of $3.364 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to the increase in funding for new initiatives in 2011-12 including Data Centre Infrastructure ($1.1 million), ACTPS Workers’ Compensation and work safety improvements ($0.814 million), Service Monitoring and Reporting ($0.8 million), and the transfer of Territory Records from the Department of Territory and Municipal Services Directorate to Shared Services ($0.829 million), partially offset by the one-off funding received in 2010-11 for the Data Management Scoping Study ($0.250 million).
•	user charges – ACT Government: 
–	the increase of $16.991 million in the 2010‑11 estimated outcome from the original budget is mainly due to an increase in ICT project management revenue due to higher than expected expenditure by agencies on ICT projects ($11.280 million); an increase in capital works management fees due to a larger capital works program ($3.210 million); and an increase in the consumption of ICT Services by agencies ($2.570 million); and
–	the decrease of $5.952 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to the elimination of one-off ICT project revenue ($9.362 million) and capital works management fees ($3.210 million) received in 2010-11; and the savings initiative in Shared Services Human Resources and Finance ($1.999 million); partially offset by an increase in user charges in line with CPI and wage increases ($5.479 million); an increase in Business Systems revenue ($2.061 million) and ICT support staff revenue ($0.640 million) due to increased SLA requirements by agencies, including an increase in the consumption of ICT Services by agencies ($0.428 million); and increased user charges due to the transfer of Territory Records ($0.226 million). 
•	employee and superannuation expenses:  
–	the decrease of $6.054 million in the 2010-11 estimated outcome from the original budget is mainly due to lower  permanent staff levels for Shared Services ICT, Human Resources and Finance ($6.765 million), partially offset by increased staff levels for Shared Services Procurement due to increased capital works ($0.711 million); and
–	the increase of $12.994 million in the 2011-12 Budget from the 2010‑11 estimated outcome is mainly due to ICT permanent staff increases mainly through the conversion of contractors and increased SLA requirements by agencies ($8.083 million); increased staff levels for Shared Services Procurement due to increased capital works ($1.624 million); increased staff levels for Shared Services Human Resources due mainly to the ACTPS Workers’ Compensation initiative and work safety improvement plans ($0.656 million) and the transfer of Territory Records ($0.653 million); increased staff levels for Shared Services Human Resources and Finance ($2.416 million); and wage indexation increases ($1.888 million), partially offset by the savings initiative ($2.326 million).
•	
supplies and services:  
–	the increase of $18.480 million in the 2010‑11 estimated outcome from the original budget is mainly due to increased contractor costs associated with difficulties in filling permanent ICT positions and increased ICT project activity ($11 million); and an increase in project costs associated with increased ICT project activity ($7.7 million); and
–	The decrease of $10.937 million in the 2011‑12 Budget from the 2010-11 estimated outcome is mainly due to reduced use of ICT contractors ($11.662 million); elimination of one-off ICT project expenditure incurred in 2010-11 ($6.018 million); and savings initiatives ($0.456 million), partially offset by an increase in ICT Business Systems support expenditure ($2.761 million) due to increased SLA requirements by agencies; an increase in ICT support costs associated with increased staffing ($1.889 million); an increase in expenditure directly related to the Data Centre Infrastructure initiative ($1.1 million) and the Service Monitoring and Reporting initiative ($0.8 million); increased expenditure for Shared Services Human Resources due to the transfer of Territory Records ($0.414 million); and the ACTPS Workers’ Compensation and work safety improvement plan initiative ($0.158 million).
•	depreciation and amortisation:  the decrease of $3.954 million in the 2010-11 estimated outcome from the original budget is mainly due to the timing of asset purchases in 2010‑11, particularly relating to completing Shared Services 2010-11 capital works projects and the Windows 7 rollout.  The increase of $3.737 million in the 2011‑12 Budget from the 2010-11 estimated outcome is mainly due to the impact of depreciation and amortisation on Shared Services 2010-11 capital works projects and the Windows 7 rollout.
Balance Sheet
•	cash and cash equivalents:  The decrease of $6.337 million in the 2010-11 estimated outcome from the original budget is mainly due to the timing associated with billing and receiving payments for capital works. The decrease of $8.341 million in the 2011‑12 Budget from the 2010-11 estimated outcome is mainly due to funding the Whole‑of‑Government Digital Network Components Replacement initiative ($6.868 million) from cash reserves and timing associated with billing and receiving payments for capital works. 
•	receivables:  the increase of $35.8 million in the 2010-11 estimated outcome from the original budget is mainly due to timing associated with billing and receiving payments for capital works.
•	other current and non-current assets: the increase of $1.308 million in the 2010‑11 estimated outcome from the original budget is mainly due to timing associated with the payment of significant software maintenance agreements including Oracle. 
•	property, plant and equipment: The increase of $8.185 million in the 2010-11 estimated outcome from the original budget is mainly due to the timing of asset purchases in 2010‑11, particularly relating to completing Shared Services 2010-11 capital works projects and the Windows 7 rollout.  The increase of $6.636 million in the 2011‑12 Budget from the 2010-11 estimated outcome is due to the net impact of new and completed capital works. 
•	intangibles: the increase of $1.580 million in the 2011-12 Budget from the 2010‑11 estimated outcome is due to the impact of new capital works offset by the amortisation of the Procurement Business System.
•	capital works in progress: the increase of $1.788 million in the 2010-11 estimated outcome from the original budget is due to the timing of asset purchases in completing Shared Services 2010-11 capital works projects.
•	payables: the increase of $40.296 million in 2010-11 estimated outcome from the original budget is due to the timing associated with receiving and paying major supplier invoices for ICT and capital works projects.
•	current and non current employee benefits:  the increase of $2.162 million in the 2011‑12 Budget from the 2010-11 estimated outcome is mainly due to increased permanent staff numbers and wage increases.  
•	other current liabilities: the decrease of $10.283 million in the 2010-11 estimated outcome from the original budget is due to 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 $3.124 million in the 2010-11 estimated outcome from the original budget and $11.490 million in the 2011-12 Budget from the 2010‑11 estimated outcome are due to increased capital works activity and related GST implications. 
•	other payments:  the increase of $2.894 million in the 2010-11 estimated outcome from the original budget and $11.256 million in the 2011-12 Budget from the 2010‑11 estimated outcome are due to greater capital works activity and related GST implications. 
•	purchase of property plant and equipment: the increase of $4.403 million in the 2011‑12 Budget from the 2010-11 estimated outcome is due to one-off funding for 2011-12 capital work initiatives, partially offset by completed 2010-11 initiatives. 
•	capital injection from government:  
–	the increase of $0.416 million in the 2010-11 estimated outcome from the original budget represents the rollover of funds due to the timing in finalising the Safeguarding Government Business - Reducing Communication Blackouts; and
–	the decrease of $2.520 million in the 2011-12 Budget from the 2010-11 estimated outcome is due to one-off funding for 2011-12 capital works initiatives partially offset by completed 2010-11 initiatives.
•	distribution to government:  the increase of $1.011 million in the 2011-12 Budget from the 2010-11 estimated outcome is due to the savings initiatives returned to government.
Statement of Changes in Equity
The major variations are explained in the notes above.

Shared Services ICT
Operating Statement
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
4,606		Government Payment for Outputs	4,606	5,107	11	4,639	4,480	3,739		
208		User Charges - Non ACT Government	208	70	-66	71	73	74		
113,050		User Charges - ACT Government	126,900	115,512	-9	118,284	120,522	122,813		
185		Other Revenue	180	250	39	255	260	265		
118,049		Total Revenue	131,894	120,939	-8	123,249	125,335	126,891		
		Gains								
0		Total Gains	0	0	-	0	0	0		
118,049		Total Income	131,894	120,939	-8	123,249	125,335	126,891		
		Expenses								
41,051		Employee Expenses	36,083	42,073	17	43,334	43,817	44,578		
5,949		Superannuation Expenses	5,425	5,749	6	5,985	6,068	6,150		
61,492		Supplies and Services	79,958	64,021	-20	65,048	66,441	67,277		
16,463		Depreciation and Amortisation	12,481	15,653	25	17,704	17,704	17,704		
16		Borrowing Costs	16	17	6	17	18	18		
124,971		Total Ordinary Expenses	133,963	127,513	-5	132,088	134,048	135,727		
-6,922		Operating Result	-2,069	-6,574	-218	-8,839	-8,713	-8,836		
-6,922		Total Comprehensive Income	-2,069	-6,574	-218	-8,839	-8,713	-8,836		

Shared Services Procurement 
Operating Statement
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
1,576		Government Payment for Outputs	1,576	1,602	2	1,653	1,681	1,706		
0		User Charges - Non ACT Government	90	100	11	102	104	106		
14,312		User Charges - ACT Government	17,522	17,230	-2	17,416	17,745	18,079		
18		Other Revenue	33	36	9	36	37	37		
15,906		Total Revenue	19,221	18,968	-1	19,207	19,567	19,928		
		Gains								
0		Total Gains	0	0	-	0	0	0		
15,906		Total Income	19,221	18,968	-1	19,207	19,567	19,928		
		Expenses								
10,456		Employee Expenses	11,173	12,791	14	13,162	13,306	13,503		
1,733		Superannuation Expenses	1,727	1,889	9	1,959	1,984	2,009		
2,926		Supplies and Services	3,077	3,112	1	2,892	2,967	3,040		
643		Depreciation and Amortisation	671	665	-1	665	665	236		
15,758		Total Ordinary Expenses	16,648	18,457	11	18,678	18,922	18,788		
148		Operating Result	2,573	511	-80	529	645	1,140		
148		Total Comprehensive Income	2,573	511	-80	529	645	1,140		

Shared Services Human Resource
Operating Statement
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
0		Government Payment for Outputs	0	2,309	#	2,354	1,555	1,586		
20,875		User Charges - ACT Government	20,875	24,564	18	23,683	24,108	24,541		
732		Other Revenue	732	958	31	976	995	1,015		
21,607		Total Revenue	21,607	27,831	29	27,013	26,658	27,142		
		Gains								
0		Total Gains	0	0	-	0	0	0		
21,607		Total Income	21,607	27,831	29	27,013	26,658	27,142		
		Expenses								
15,068		Employee Expenses	14,580	17,759	22	17,126	16,692	16,927		
2,249		Superannuation Expenses	2,202	2,530	15	2,443	2,400	2,427		
2,882		Supplies and Services	2,753	6,027	119	5,952	5,927	6,073		
438		Depreciation and Amortisation	438	1,016	132	1,016	1,016	1,016		
20,637		Total Ordinary Expenses	19,973	27,332	37	26,537	26,035	26,443		
970		Operating Result	1,634	499	-69	476	623	699		
970		Total Comprehensive Income	1,634	499	-69	476	623	699		

Shared Services Finance
Operating Statement
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
0		Government Payment for Outputs	0	528	#	538	548	558		
0		User Charges - Non ACT Government	0	50	#	50	51	52		
12,518		User Charges - ACT Government	12,449	14,488	16	13,971	14,225	14,483		
0		Other Revenue	0	5	#	5	5	5		
12,518		Total Revenue	12,449	15,071	21	14,564	14,829	15,098		
		Gains								
0		Total Gains	0	0	-	0	0	0		
12,518		Total Income	12,449	15,071	21	14,564	14,829	15,098		
		Expenses								
9,777		Employee Expenses	9,098	10,272	13	9,884	9,988	10,138		
1,520		Superannuation Expenses	1,461	1,680	15	1,625	1,641	1,657		
1,505		Supplies and Services	1,497	3,188	113	3,046	3,119	3,200		
329		Depreciation and Amortisation	329	322	-2	322	322	322		
13,131		Total Ordinary Expenses	12,385	15,462	25	14,877	15,070	15,317		
-613		Operating Result	64	-391	-711	-313	-241	-219		
-613		Total Comprehensive Income	64	-391	-711	-313	-241	-219		

Notes to the Output Class Statements
Significant variations are as follows:
Shared Services ICT Total Expenses
•	the increase of $8.992 million in the 2010-11 estimated outcome from the original budget is mainly due to higher ICT project activity and higher than forecast contractor expenditure, partially offset by lower than forecast permanent staffing levels and reduced depreciation mainly due to the timing of asset purchases in 2010-11. 
•	the decrease of $6.450 million in the 2011-12 Budget from the 2010-11 estimated outcome is mainly due to reduced use of ICT contractors ($11.662 million), elimination of one-off ICT project expenditure incurred in 2010-11 ($6.018 million), the transfer of Records Management and Publishing Services ($7.913 million) to Shared Services Human Resources and Finance and the savings initiative ($0.408 million).  This has been partially offset by an increase in ICT permanent staff increases mainly through the conversion of contractors and increased SLA requirements by agencies ($9.216 million), an increase in depreciation ($3.750 million) due to the impact of capital works projects and the Windows 7 rollout, an increase in ICT Business Systems support expenditure ($2.761 million) due to increased SLA requirements by agencies, an increase in expenditure directly related to 2011-12 initiatives ($2.197 million) and an increase in ICT support costs associated with increased staffing ($1.889 million).
Shared Services Procurement Total Expenses
•	the increase of $0.890 million in the 2010-11 estimated outcome from the original budget is mainly due to an increase in staffing and support costs associated with a larger capital works program.
•	the increase of $1.809 million in the 2011-12 Budget from the 2010-11 estimated outcome is mainly due to an increase in staffing and support costs ($1.937 million) associated with maintaining a larger capital works program, partially offset by the savings initiatives ($0.130 million). 
Shared Services Human Resources Total Expenses
•	the decrease of $0.664 million in the 2010-11 estimated outcome from the original budget is mainly due to lower staff levels.
•	the increase of $7.359 million in the 2011-12 Budget from the 2010-11 estimated outcome is mainly due to the transfer of Records Management ($5.135 million) from Shared Services ICT, the transfer of Territory Records ($1.067 million), increased staffing levels ($1.751 million) and the ACTPS Workers’ Compensation and work safety improvement plan initiative ($0.814 million).  This has been partially offset by the savings initiative ($1.408 million).
Shared Services Finance Total Expenses
•	the decrease of $0.746 million in the 2010-11 estimated outcome from the original budget is mainly due to lower staff levels.
•	the increase of $3.077 million in the 2011-12 Budget from the 2010-11 estimated outcome is mainly due to the transfer of Publishing Services ($2.778 million) from Shared Services ICT and increased staffing levels ($1.172 million).  This has been partially offset by the savings initiative ($0.836 million).