OFFICE FOR CHILDREN, YOUTH AND FAMILY SUPPORT
Objectives
The Office for Children, Youth and Family Support (the Office) works in partnership with the community to provide care and protection services to children and young people, and family and community support to meet the needs of the people of Canberra.
Services include provision of appropriate care and protection strategies for children and young people, youth justice services, family support activities, and the monitoring and licensing of children’s services.
Through these services the Office aims to improve care and protection of children and young people, promote children and young people’s participation in a range of community activities and support families.
The Administrative Arrangement Order of 4 November 2004 transferred the Office to the Department of Disability, Housing and Community Services.
The broadening of human service responsibilities by aligning the Office with the Department of Disability, Housing and Community Services reflects the Government’s commitment to providing a holistic approach to human services delivery in the Territory.  This approach recognises that clients often have complex needs that require teamwork across different delivery areas.
2005‑06 Highlights
Strategic and operational issues to be pursued in 2005‑06 include: 
•	responding to the increased public demand for statutory child protection intervention;
•	increasing the focus on services for Aboriginal and Torres Strait Islander children and young people, and their families;
•	finalising the review of the Children and Young People Act 1999;
•	ongoing implementation of the Government’s response to the Territory as Parent Review and The Territory’s Children Report;
•	developing models for out of home care for children and young people;
•	revising the Child Protection Manual to incorporate the policy recommendations of the Territory as Parent Review and The Territory’s Children Report;
•	consolidating office accommodation and service delivery points to enhance the development of a collegiate culture and assist in developing consistent and efficient work practices; and
•	continuing to provide a secure environment for young people in detention by enhancing observation and surveillance, and strengthening the capacity to respond to security incidents.

Output Class 1
	Total Cost	Government Payment for Outputs	
	2004-05
Est. Outcome
$’000	2005-06
Budget
$’000	2004-05
Est. Outcome
$’000	2005-06
Budget
$’000	
Output Class 1
Children, Youth and Family Support	-	  56  013	  -	  54  935	
Output 1.1 
Client and Adolescent Services	  -	  14  913	  -	 14  500	
Output Description
Client and Adolescent Service provides adoption services, support services to young people at risk, and support and supervision of young offenders.
					
	Total Cost	Government Payment for Outputs	
	2004-05
Est. Outcome
$’000	2005-06
Budget
$’000	2004-05
Est. Outcome
$’000	2005-06
Budget
$’000	
Output 1.2 
Care and Protection Services	  -	  41  100	  -	40  435	
Output Description
Care and Protection Services has a statutory responsibility to protect children and young people from abuse and neglect, and to promote their safety within the family unit and where a child is at risk within the family home, support the child in out of home care.  
Output Class 2
					
	Total Cost	Government Payment for Outputs	
	2004-05
Est. Outcome
$’000	Budget
2005-06
$’000	2004-05
Est. Outcome
$’000	Budget
2005-06
$’000	
Output Class 2:
Early Intervention		16  377		16  000	
Output 2.1
Child Development, Family Support and Prevention Services	-	  16  377	-	  16  000	
Output Description
Provision of services to assist children, young people and families to participate in a range of community activities; prevention/intervention services, including Parents as Teachers, Program Schools as Communities, Youth Connection and the Adolescent Day Unit; and licensing and monitoring the operation of child care services.

Strategic Indicators 
Strategic Indicator 1
Provision of a range of services that meet the needs of 
young people involved with youth justice services.
 	2005-06	2006-07	2007-08	2008-09	
	Budget	Estimate	Estimate	Estimate	
	%	%	%	%	
Recidivism Rates for Young People					
Recidivism Rates for Sentenced Young People in Custody	10	10	10	10	
Recidivism Rates for Young People on Community Based Orders	45	44	43	42	

Strategic Indicator 2
Meeting individual’s needs through appropriate case management
Responding to the needs of children and young people who are under the guardianship of the Chief Executive by providing services and programs that meet their individual needs including appropriate case management practices.
 	2005-06	2006-07	2007-08	2008-09	
	Budget	Estimate	Estimate	Estimate	
	%	%	%	%	
Children Experiencing 1 or 2 Placements	60	63	66	70	

Strategic Indicator 3
Provision of prevention/early intervention services that reduce
the number of renotifications of abuse.
 	2005-06	2006-07	2007-08	2008-09	
	Budget	Estimate	Estimate	Estimate	
	%	%	%	%	
Resubstantiation Rates					
Resubstantiation Rate - Within 3 Months	8	8	8	8	
Resubstantiation Rate - Within 12 Months	10	10	10	10	

Accountability Indicators
	2004‑05
Targets	2004‑05
Est. Outcome	2005‑06
Targets	
Output Class 1
Children, Youth and Family Support		
Output 1.1 Client and Adolescent Services	
a.	Number of custody days used annually	5  500	5  500	5  500	
The number of days served in custody by a young person following sentencing by the Children’s Court.
b.	Number of young people receiving community based orders by the Children’s Court	280	280	280	
c.	Number of individual clients supported by the Turnaround Program	30	15	30	
Turnaround is a program providing integrated support to young people aged between 12-18 years requiring intensive support.
d.	Average cost per custody day at the Quamby youth detention centre	$1  005	$1  005	$1  001	

Accountability Indicators cont.
	
	2004‑05
Targets	2004‑05
Est. Outcome	2005‑06
Targets	
Output Class 1
Children, Youth and Family Support cont.		
Output 1.2
Care and Protection Services				
a.	Child Protection Reports about children and young people	7  000	7  000	7  000	
Child Protection reports are defined under the Children and Young People Act 1999.  The content of the information received would indicate that a child or young person has been abused, is being or is likely to be abused, neglected or in need of care and protection. 
b.	Reports requiring appraisal	3  000	3  000	3  000	
A report is considered to require an appraisal if, on the basis of the information received and known history of the child or young person, there appears to be reasonable risk of abuse or neglect, or that the child or young person is likely to be in need of care.
c.	Number of child protection reports received and proceeding to appraisal that were substantiated	-	-	600	
An appraisal of a child or young person and their situation is recorded as ‘substantiated’ if in the professional opinion of the Care and Protection worker there is reasonable cause to believe that the child has been suffering, is suffering or is likely to suffer physical or sexual abuse, neglect or other significant harm.
d.	Total number of children and young people for whom the Chief Executive has parental responsibility	-	-	360	
As defined by the Children and Young People Act 1999.
e.	Days of out-of-home care used annually	113  265	113  265	113  265	
Out of home care includes foster care, kinship care, residential care and refuges.
f.	Average cost per out-of-home care day	$193	$193	$178	

Accountability Indicators cont.
	
	2004‑05
Targets	2004‑05
Est. Outcome	2005‑06
Targets	
Output Class 2
Early Intervention		
Output 2.1
Child Development, Family Support and Prevention Services	
a.	Occasions of licence administration and compliance monitoring	900	900	900	
Visits to licensed children's services to assess compliance with the Children and Young People Act 1999.	
b.	Number of families supported through the Parents as Teachers program	-	-	80	
Families are supported through Government provided Parents as Teachers program (a universal home visiting program that provides families with information and skills appropriate to their child’s development during the first three years).	
c.	Number of children or young people receiving targeted intervention services through the Adolescent Day Unit, Schools as Communities and Youth Connection Service.	-	-	150	
The Adolescent Day Unit supports young people 12-15 years to work towards returning to school or vocational education programs.  Youth Connections works with young people who are at risk of leaving school early.  The Schools as Communities program provides community development to targeted communities with workers based in the school setting.	
d.	Cost per occasion of licence administration and compliance monitoring	$1  142	$1  142	$1  072	

Budgeted Financial Results 
Section 31 of the Financial Management Act 1996 (FMA) advises that Chief Executives are responsible for achievement of financial results.  For the purpose of Section 31 of the FMA, key budgeted results are specified in the Budget Papers to improve accountability.  An outcome of the increased accountability is the requirement for Chief Executives to explain material variances from specified budgeted results.
In accordance with Section 31 of the FMA, following are the key budgeted results for the Office for Children, Youth and Family Support:
•	Operating Result ($0.933m deficit) – this measure focuses on the financial performance of the Office, and will measure the Office’s success in managing expenditure levels within government funding and own‑source revenue limitations, with the exception of depreciation of property, plant and equipment funded by capital injection.
•	Current Ratio (1.25 to 1)1 – the current ratio is an indication of the Office’s ability to fund short‑term liabilities from short-term assets.  
•	Total Assets ($43.220m) – this measure focuses on the Office’s ability to manage its assets base, which mainly relates to land and buildings used for the provision of services to the ACT community.  The effect of depreciation on the asset base is offset by the annual capital works program funded by way of capital injection and any revaluation movements.
•	Total Liabilities ($4.081m) – this measure focuses on maintaining prudent levels of liabilities as required by Section 11 of the FMA.  The majority of the Office’s liabilities relate to employee provisions.  Employee provision levels are determined by the size and length of service of the workforce.  
1	Total current assets / Total current liabilities

Changes to Appropriation
Changes to Appropriation - Departmental	 	 	 	 	 	
	2004-05	2005-06	2006-07	2007-08	2008-09	
Government Payment for Outputs	Est. Outc.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2004-05 Budget	  60  972	  62  715	  64  291	  65  497	  65  497	
						
2nd Appropriation						
ATSI Youth Supported Accommodation	    217	    514	    532	    539	    547	
Revised Child Protection Manual	    100	    150	    100	    0	    0	
Accommodation Consolidation	  1  478	    356	    754	    786	    856	
Additional Support for Children Health and Young Person's System (CHYPS)	    384	    535	    544	    558	    563	
Care and Protection Staff	    536	  2  667	  2  752	  2  793	  2  835	
Wage Negotiations	  1  505	  1  758	  2  158	  2  315	  2  336	
Individual Support Packages	  3  100	    0	    0	    0	    0	
Quamby Security	    330	    0	    0	    0	    0	
Interstate Transfers of Juvenile Justice	    375	    0	    0	    0	    0	
Business Support Costs	    699	  2  532	  2  387	  2  419	  2  459	
						
2005-06 Budget Policy Adjustments						
ATSI Unit	    0	    700	    724	    736	    748	
Accommodation Consolidation	    0	    513	    510	    518	    525	
Quamby Security	    0	    342	    353	    358	    364	
Individual Support Packages	    0	  3  161	  3  240	  3  321	  3  404	
Therapeutic Services - Feasibility Study	    0	    50	    0	    0	    0	
General Savings	    0	-763	-1  197	-1  197	-1  197	
						
2005-06 Budget Technical Adjustments 						
Revised Indexation Parameters	    0	    0	    156	    322	  1  806	
Adjustment to correct original transfer from DET on the creation of OCYFS	-4  093	-4  208	-4  350	-4  282	-4  278	
Communication Contract Savings	    0	-87	-129	-129	-129	
						
2005-06 Budget 	  65  603	  70  935	  72  825	  74  554	  76  336	

Changes to Appropriation - Departmental	 	 	 	 	 	
	2004-05	2005-06	2006-07	2007-08	2008-09	
Capital Injections	Est. Outc.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2004-05 Budget	  10  485	  10  750	    0	    0	    0	
						
2005-06 Budget Policy Adjustments						
Weston Creek Childcare Centre	    0	  1  100	    0	    0	    0	
Capital Upgrade Program	    0	    900	    900	    900	    900	
Quamby Replacement	    0	  3  500	  16  750	  19  750	    0	
2005-06 Budget Technical Adjustments						
Transfer of 'Junction' Youth Health from ACT Health	    780	    0	    0	    0	    0	
Quamby Upgrades	2  300	1  700	0	0	0	
11 Moore Street fit‑out	1  800	4  950	0	0	0	
Return of Unused Capital	-9  300	-10  200	0	0	0	
Rollover - Works in Progress	-250	250	0	0	0	
						
2005-06 Budget 	  5  815	  12  950	  17  650	  20  650	    900	

2005-06 Capital Works Program
Departmental
 	Estimated	Estimated	2005-06	2006-07	2007-08	Expected 	
	Total	Expenditure	Estimated	Financing	Financing	Completion 	
	Cost	Pre 2005-06	Outcome			Date  	
 	$’000	$’000	$’000	$’000	$’000	 	
							
New Capital Works							
 	 	 	 	 	 	 	
New Construction Works							
Quamby Replacement	40  000	-	3  500	16  750	19  750	Jun 2008	
Therapeutic Services – feasibility study	  50	-	  50	-	-	Dec 2005	
							
Total New Construction Works	40  050	-	3  550	16  750	19  750	 	
							
Capital Upgrades							
 Building Condition 	600	-	600				
 Safety,  Access and OH&S 	100	-	100				
 Building, Grounds, Access, and Safety	200	-	200				
							
Total Capital Upgrades	900	 	900	 		 	
							
Total New Capital Works	40  950	-	4  450	16  750	19  750	 	
 	 	 	 	 	 	 	
Works in Progress							
							
Weston Creek Childcare Facility	1  650	-	1  650	- 	- 	Jun 2006	
Civic Youth Centre	1  425	1  175	  250	 -	- 	Sep 2005	
Quamby Upgrade	4  500	2  800	1  700	 -	- 	Jun 2006	
11 Moore St Fit Out	6  750	1  800	4  950	  -	- 	Aug 2005	
							
Total Works in Progress	14  325	5  775	8  550	-  	-	 	
							
 Total Departmental Capital Works	55  275	5  775	13  000	16  750	19  750	 	

Commonwealth Grants
The major Commonwealth payments for which the Office has responsibility are:
Name of Grant	Activities Funded by Grant	2005‑06 
Estimate 
$’000s	
Children’s Services	Grants to non government bodies for occasional and vacation care	58	
Services Provision to Jervis Bay 	Welfare Services	234	

Total	        292

Office for Children, Youth and Family Support	
Operating Statement	
  2004-05			  2004-05	   2005-06		  2006-07	  2007-08	  2008-09		
    Budget			Est.Outcome	   Budget	   Var	  Estimate	   Estimate	  Estimate		
    $'000			   $'000	   $'000	    %	   $'000	    $'000	   $'000		
		Income								
		Revenue								
60  972		Government Payment for Outputs	65  603	70  935	8	72  825	74  554	76  336		
72		User Charges - Non ACT Government	72	79	10	81	81	81		
289		Grants from the Commonwealth	289	292	1	300	307	307		
50		Interest	50	50	-	50	50	50		
99		Other Revenue	99	100	1	101	102	102		
0		Resources Received free of charge	1	1	-	1	1	1		
61  482		Total Revenue	66  114	71  457	8	73  358	75  095	76  877		
		Gains								
0		Total Gains	0	0	-	0	0	0		
61  482		Total Income	66  114	71  457	8	73  358	75  095	76  877		
		Expenses								
19  163		Employee Expenses	19  223	24  631	28	25  336	25  876	26  240		
3  411		Superannuation Expenses	3  346	3  969	19	4  083	4  168	4  226		
17  299		Supplies and Services	18  829	15  176	-19	15  400	15  759	16  220		
681		Depreciation and Amortisation	681	757	11	1  706	1  886	3  066		
21  674		Grants and Purchased Services	24  774	27  730	12	28  561	29  420	30  316		
69		Other Expenses	69	69	-	69	69	72		
57		Transfer Expenses	57	58	2	60	61	61		
62  354		Total Ordinary Expenses	66  979	72  390	8	75  215	77  239	80  201		
-872		Operating Result	-865	-933	-8	-1  857	-2  144	-3  324		

Office for Children, Youth and Family Support	
Balance Sheet	
    Budget			Est.Outcome	   Planned		   Planned	   Planned	   Planned		
as at 30/6/05			as at 30/6/05	as at 30/6/06	   Var	as at 30/6/07	as at 30/6/08	as at 30/6/09		
   $'000			   $'000	    $'000	    %	    $'000	    $'000	    $'000		
		Current Assets								
659		Cash	769	955	24	1  146	1  340	1  536		
0		Receivables	2  570	2  570	-	2  570	2  570	2  570		
0		Other	8	8	-	8	8	8		
659		Total Current Assets	3  347	3  533	6	3  724	3  918	4  114		
		Non Current Assets								
22  949		Property, Plant and Equipment	22  364	36  187	62	35  381	74  395	72  229		
9  800		Capital Works in Progress	5  130	3  500	-32	20  250	0	0		
32  749		Total Non Current Assets	27  494	39  687	44	55  631	74  395	72  229		
33  408		TOTAL ASSETS	30  841	43  220	40	59  355	78  313	76  343		
		Current Liabilities								
196		Payables	665	664	..	663	662	661		
1  743		Employee Benefits	1  857	2  167	17	2  460	2  864	3  270		
1  939		Total Current Liabilities	2  522	2  831	12	3  123	3  526	3  931		
		Non Current Liabilities								
992		Employee Benefits	1  197	1  250	4	1  300	1  349	1  398		
992		Total Non Current Liabilities	1  197	1  250	4	1  300	1  349	1  398		
2  931		TOTAL LIABILITIES	3  719	4  081	10	4  423	4  875	5  329		
30  477		NET ASSETS	27  122	39  139	44	54  932	73  438	71  014		
		REPRESENTED BY FUNDS EMPLOYED								
30  477		Accumulated Funds	27  122	39  139	44	54  932	73  438	71  014		
30  477		TOTAL FUNDS EMPLOYED	27  122	39  139	44	54  932	73  438	71  014		

Office for Children, Youth and Family Support	
Cash Flow Statement	
  2004-05			  2004-05	   2005-06		  2006-07	  2007-08	  2008-09		
    Budget			Est.Outcome	   Budget	   Var	  Estimate	   Estimate	  Estimate		
    $'000			   $'000	   $'000	    %	   $'000	    $'000	   $'000		
		CASH FLOWS FROM OPERATING ACTIVITIES								
		Receipts								
60  972		Cash from Government for Outputs	65  603	70  935	8	72  825	74  554	76  336		
72		User Charges	72	79	10	81	81	81		
50		Interest Received	50	50	-	50	50	50		
289		Grants Received from the Commonwealth	289	292	1	300	307	307		
4  774		Other Revenue	4  504	5  235	16	5  967	6  383	4  436		
66  157		Operating Receipts	70  518	76  591	9	79  223	81  375	81  210		
		Payments								
22  383		Related to Employees	22  338	28  237	26	29  076	29  591	30  011		
17  299		Related to Supplies and Services	18  829	15  176	-19	15  400	15  759	16  220		
21  674		Grants and Purchased Services	24  774	27  730	12	28  561	29  420	30  316		
4  744		Other	4  474	5  204	16	5  935	6  350	4  406		
57		Territory Receipts to Government	57	58	2	60	61	61		
66  157		Operating Payments	70  472	76  405	8	79  032	81  181	81  014		
0		NET CASH INFLOW/(OUTFLOW) FROM OPERATING ACTIVITIES	46	186	304	191	194	196		
		CASH FLOWS FROM INVESTING ACTIVITIES								
		Payments								
10  485		Purchase of Property, Plant and Equipment	5  815	12  950	123	17  650	20  650	900		
10  485		Investing Payments	5  815	12  950	123	17  650	20  650	900		
-10  485		NET CASH INFLOW/(OUTFLOW) FROM INVESTING ACTIVITIES	-5  815	-12  950	-123	-17  650	-20  650	-900		
		CASH FLOWS FROM FINANCING ACTIVITIES								
		Receipts								
10  485		Capital Injection from Government	5  815	12  950	123	17  650	20  650	900		
10  485		Financing Receipts	5  815	12  950	123	17  650	20  650	900		
10  485		NET CASH INFLOW/(OUTFLOW) FROM FINANCING ACTIVITIES	5  815	12  950	123	17  650	20  650	900		
0		NET INCREASE/(DECREASE) IN CASH HELD	46	186	304	191	194	196		
659		CASH AT BEGINNING OF REPORTING PERIOD	723	769	6	955	1  146	1  340		
659		CASH AT THE END OF THE REPORTING PERIOD	769	955	24	1  146	1  340	1  536		

Office for Children, Youth and Family Support	
Statement of Changes in Equity	
    Budget			Est.Outcome	   Planned		   Planned	   Planned	   Planned		
as at 30/6/05			as at 30/6/05	as at 30/6/06	   Var	as at 30/6/07	as at 30/6/08	as at 30/6/09		
   $'000			   $'000	    $'000	    %	    $'000	    $'000	    $'000		
20  863		Opening Balance	22  172	27  122	22	39  139	54  932	73  438		
		Accumulated Funds								
-872		Operating Result for the Period	-865	-933	-8	-1  857	-2  144	-3  324		
		Reserves								
-872		Total Income And Expense For The Period	-865	-933	-8	-1  857	-2  144	-3  324		
		Transactions Involving Equity Holders Affecting Accumulated Funds								
10  485		Capital Injections	5  815	12  950	123	17  650	20  650	900		
30  476		Closing Balance	27  122	39  139	44	54  932	73  438	71  014		
Notes to the Budget Statements
Significant variations are as follows:
Operating Statement
•	government payment for outputs: the increase of $4.631m in the 2004‑05 estimated outcome from the original budget mainly relates to:
•	funding for wage increases ($1.505m);
•	part year funding for additional care and protection staff ($0.536m);
•	additional funding for individual support packages ($3.1m);
•	additional funding for accommodation ($1.478m) and business support costs ($0.699m);
•	increase in security for Quamby ($0.330m);
•	ATSI youth supported accommodation ($0.217m);
•	additional funding for support for Children Health and Young Person’s System (CHYPS) ($0.384m);
•	funding for a revision of the Child Protection Manual ($0.1m); and
•	funding for transfers of juvenile justice clients to interstate facilities ($0.375m);
offset by:
•	an adjustment to the funding transferred from the Department of Education and Training ($4.093m).
The increase of $5.332m in the 2005‑06 Budget from the 2004‑05 estimated outcome mainly relates to:
•	additional funding for 2004‑05 initiatives:
•	full year funding for additional care and protection staff ($2.131m);
•	full year funding for business support ($1.833m);
•	ATSI youth supported accommodation ($0.297m); 
•	support for CHYPS ($0.151m); and
•	individual support packages ($0.061m);
•	new initiatives for 2005‑06:
•	establishment of an ATSI Unit ($0.7m);
•	impact of wage increases ($1.113m);
•	indexation ($0.844m);
offset by:
•	general savings ($0.763m); 
•	one-off expenditure in 2004-05 for interstate transfers ($0.375m) and accommodation ($0.609m); and
•	reduction in InTACT costs ($0.087m).
•	employee and superannuation expenses:  the increase of $6.031m in the 2005‑06 Budget from the 2004‑05 estimated outcome is primarily due to: 
•	full year effect of additional funding in 2004-05:
•	increase in care and protection staff ($1.792m);
•	business support costs ($1.372m);
•	additional support for CHYPS ($0.275m); and
•	ATSI youth supported accommodation ($0.246m).
•	establishment of an ATSI Unit ($0.609m);
•	impact of wage increases ($1.113m);
•	realignment of base funding from administrative expenses ($1.250m);
offset by:
•	general savings ($0.490m).
•	supplies and services:  the increase of $1.530m in the 2004‑05 estimated outcome from the original budget is mainly due to the increase in accommodation costs ($1.478m);
The decrease of $3.653m in the 2005‑06 Budget from the 2004‑05 estimated outcome is mainly due to:
•	realignment of the base funding by transferring kinship and foster care payments ($2.375m) to grants and purchased service payments;
•	realignment of base funding to employee expenses ($1.250m);
•	reduction in accommodation costs ($0.609m); 
•	one-off expenditure in 2004‑05 for interstate transfers ($0.375m);
•	general savings ($0.273m); and
•	reduction in InTACT costs ($0.087m);
offset by:
•	impact of new initiatives in 2005-06 ($0.917m); and
•	indexation ($0.302m).
•	grants and purchased services:  
•	the increase of $3.1m in the 2004‑05 estimated outcome from the original budget is due to additional funding provided for individual support packages through Appropriation Act 2004-05 (No.2);
•	the increase of $2.956m in the 2005‑06 Budget from the 2004‑05 estimated outcome is primarily due to the transfer of kinship and foster care payments funding from supplies and services ($2.375m) and indexation ($0.542m).
Balance Sheet
•	current assets:  the increase of $2.688m in the 2004‑05 estimated outcome from the original budget is due mainly to an increase in receivables comprising insurance recovery of the Weston Creek Child Care Centre destroyed by fire and expected GST reimbursements from the Australian Taxation Office;
•	non current assets:  
•	the decrease of $5.255m in the 2004‑05 estimated outcome from the original budget is largely due to delays in capitalising the fit-out associated with the accommodation consolidation and further improvements to Quamby.  These projects will be completed in 2005‑06; 
•	the increase of $12.193m in the 2005‑06 Budget from the 2004‑05 estimated outcome largely reflects the progress of the capital works programs, such as the Weston Creek Childcare Facility, the Youth in the City project, the design works for the replacement of Quamby, and an increase in the minor new works program, offset by depreciation;
•	current liabilities:
•	the increase of $0.583m in the 2004-05 estimated outcome from the original budget is largely due to increases in creditors ($0.469m) and employee benefits ($0.114m).  The former reflects a realistic level of creditors that was not known when the original budget was developed.  The increase in employee benefits is a result of the impact of wage increases; 
•	the increase of $0.309m in the 2005‑06 Budget from the 2004‑05 estimated outcome is largely due to an increase in employee benefits as a result of wage increases; and
•	non-current liabilities:  the increase of $0.205m in the 2004‑05 estimated outcome from the original budget is due to an increase in employee benefits as a result of wage increases.

Children, Youth and Family Support	
Operating Statement	
  2004-05			  2004-05	   2005-06		  2006-07	  2007-08	  2008-09		
    Budget			Est.Outcome	   Budget	   Var	  Estimate	   Estimate	  Estimate		
    $'000			   $'000	   $'000	    %	   $'000	    $'000	   $'000		
		Income								
		Revenue								
0		Government Payment for Outputs	65  603	54  935	-16	56  425	57  744	59  116		
0		User Charges - Non ACT Government	72	79	10	81	81	81		
0		Grants from the Commonwealth	289	234	-19	242	248	248		
0		Interest	50	40	-20	40	40	40		
0		Other Revenue	99	100	1	101	102	102		
0		Resources Received free of charge	1	1	-	1	1	1		
0		Total Revenue	66  114	55  389	-16	56  890	58  216	59  588		
		Gains								
0		Total Gains	0	0	-	0	0	0		
0		Total Income	66  114	55  389	-16	56  890	58  216	59  588		
		Expenses								
0		Employee Expenses	19  223	20  641	7	21  232	21  684	21  990		
0		Superannuation Expenses	3  346	3  326	-1	3  422	3  493	3  542		
0		Supplies and Services	18  829	12  663	-33	12  866	13  175	13  560		
0		Depreciation and Amortisation	681	341	-50	1  290	1  470	2  650		
0		Grants and Purchased Services	24  774	18  995	-23	19  512	20  097	20  708		
0		Other Expenses	69	47	-32	47	47	49		
0		Transfer Expenses	57	0	-100	0	0	0		
0		Total Ordinary Expenses	66  979	56  013	-16	58  369	59  966	62  499		
0		Operating Result	-865	-624	28	-1  479	-1  750	-2  911		

Early Intervention	
Operating Statement	
  2004-05			  2004-05	   2005-06		  2006-07	  2007-08	  2008-09		
    Budget			Est.Outcome	   Budget	   Var	  Estimate	   Estimate	  Estimate		
    $'000			   $'000	   $'000	    %	   $'000	    $'000	   $'000		
		Income								
		Revenue								
0		Government Payment for Outputs	0	16  000	#	16  400	16  810	17  220		
0		Grants from the Commonwealth	0	58	#	58	59	59		
0		Interest	0	10	#	10	10	10		
0		Total Revenue	0	16  068	#	16  468	16  879	17  289		
		Gains								
0		Total Gains	0	0	-	0	0	0		
0		Total Income	0	16  068	#	16  468	16  879	17  289		
		Expenses								
0		Employee Expenses	0	3  990	#	4  104	4  192	4  250		
0		Superannuation Expenses	0	643	#	661	675	684		
0		Supplies and Services	0	2  513	#	2  534	2  584	2  660		
0		Depreciation and Amortisation	0	416	#	416	416	416		
0		Grants and Purchased Services	0	8  735	#	9  049	9  323	9  608		
0		Other Expenses	0	22	#	22	22	23		
0		Transfer Expenses	0	58	#	60	61	61		
0		Total Ordinary Expenses	0	16  377	#	16  846	17  273	17  702		
0		Operating Result	0	-309	#	-378	-394	-413