Download Section 3: Explanatory Tables and Budgeted

Agency resources and
planned performance
671
NBA
NATIONAL BLOOD
AUTHORITY
672
National Blood Authority
Health and Ageing Portfolio Agency
Section 1: Agency overview and resources
1.1: Strategic Direction Statement ..................................................................... 674
1.2: Agency Resource Statement ...................................................................... 675
1.3: Budget Measures ........................................................................................ 676
Section 2: Outcomes and planned performance
2.1: Outcomes and performance information .................................................... 677
NBA
Section 3: Explanatory tables and Budgeted Financial Statements
3.1: Explanatory tables ...................................................................................... 688
3.2: Budgeted Financial Statements .................................................................. 689
673
NBA – Agency Budget Statements – Agency Overview and Resources
Section 1: Agency Overview and Resources
1.1 Strategic Direction Statement
The Australian Government, through the National Blood Authority (NBA), aims to
ensure that Australia’s blood supply is secure and well managed. The NBA is an
independent statutory agency, established by the Australian Government and state
and territory governments to coordinate policy, governance, funding and
management of the blood banking and plasma product sector in Australia.
The role and functions of the NBA are set out in the National Blood Authority Act
2003. The NBA is prescribed as an agency under the Financial Management and
Accountability Act 1997.
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NBA – Agency Budget Statements – Agency Overview and Resources
1.2 Agency Resources
Table 1.2.1 shows the total resources from all origins. The table summarises how
resources will be applied by outcome and by departmental classifications.
Estim ate Proposed
of prior at Budget
year am ounts
available in
2011-12
2011-12
$'000
$'000
Total
estim ate
Estim ated
available
appropriation
2011-12
$'000
2010-11
$'000
Ordinary annual services 1
Departm ental appropriation
Departmental appropriation2
s31 Relevant agency receipts
Total
-
5,494
5,494
5,494
5,494
5,608
5,608
Adm inistered resources 1
Outcome 1
Total
-
7,679
7,679
7,679
7,679
5,750
5,750
Total ordinary annual services
-
13,173
13,173
11,358
Other services - Bill 23
Departm ental non-operating
Equity injections
Previous years' programs
Total
-
-
-
-
Total other services
-
-
-
-
Total available annual appropriations
-
13,173
13,173
11,358
Total appropriations excluding
Special Accounts
-
13,173
13,173
11,358
106,296
-
13,173
106,296
13,173
253,338
11,358
-
646,003
646,003
604,146
106,296
391,197
1,050,373
391,197
1,156,669
357,737
1,226,579
106,296
1,063,546
1,169,842
1,237,937
Special Accounts
Opening balance4
Appropriation receipts 5
Appropriation receipts
- other agencies 6
Non-appropriation receipts to
Special Accounts
Total Special Accounts
Total resourcing
Less appropriations draw n from annual or
special appropriations above and credited
to Special Accounts and/or CAC Act
bodies through annual appropriations
Total net resourcing for NBA
-
(13,173)
(13,173)
(11,358)
106,296
1,050,373
1,156,669
1,226,579
Notes:
All figures are GST exclusive.
1
Appropriation Bill (No.1) 2011-12.
2
Includes an amount of $0.554m in 2011-12 for the Departmental Capital Budgets (refer to Table 3.2.5 for further
details). For accounting purposes this amount has been designated as ‘contributions by owners’.
3
Appropriation Bill (No.2) 2011-12.
4
Estimated opening balance for special accounts. For further information on special accounts see Table 3.1.2.
5
Appropriation receipts from NBA annual and special appropriations for 2010-11 included above.
6
Appropriation receipts from the Department of Health and Ageing.
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NBA
Table 1.2.1 NBA Resource Statement – Budget Estimates for 2011-12 as at Budget
May 2011
NBA – Agency Budget Statements – Agency Overview and Resources
1.3 Budget Measures
Budget Measures relating to the NBA are detailed in Budget Paper No. 2 and are
summarised below.
Table 1.3.1 NBA 2011-12 Budget Measures
Program
2010-11
$'000
2011-12
$'000
2012-13
$'000
2013-14
$'000
2014-15
$'000
(67)
(27)
(52)
(52)
Cross Portfolio Measures
Health and Ageing Portfolio - adm inistrative efficiencies
National Blood Authority
1.1
Departmental expenses
-
-
Australian Institute of Health and Welfare
Departmental expenses
-
-
Australian Organ and Tissue Donation and
Transplantation Authority
Departmental expenses
-
-
-
(18)
(18)
Australian Radiation Protection and Nuclear
Safety Agency
Departmental expenses
-
2,000
-
(76)
(76)
Cancer Australia
Administered expenses
Departmental expenses
-
1,388
-
810
297
Department of Health and Ageing
Administered expenses
Departmental expenses
-
Food Standards Australia New Zealand
Departmental expenses
-
-
National Health and Medical Research Council
Administered expenses
Departmental expenses
-
10,816
-
11,024
369
11,239
310
11,421
310
Professional Services Review
Departmental expenses
Total
28,281
(13,486)
(29,804)
(11)
(38,515)
(50)
(5)
(55)
(63)
(6)
(69)
(76)
(12)
(88)
-
(12,204)
26,281
(15)
1,434
297
1,457
288
(11,834)
(14,044)
(12,673)
(30,090)
(12,878)
(38,821)
(93)
(108)
(108)
Whole of Government Measures
Efficiency dividend - tem porary increase in the rate
National Blood Authority
Departmental expenses
1.1
(25)
Departmental capital
(3)
Total
(28)
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NBA – Agency Budget Statements – Outcomes and Planned Performance
Section 2: Outcomes and Planned Performance
2.1 Outcomes and Performance Information
Outcome 1 – Access to a secure supply of safe and affordable blood products,
including through national supply arrangements and coordination of best practice
standards within agreed funding policies under the national blood arrangements
Outcome Strategy
Improved clinical usage of blood and blood products remains a key objective,
noting the growing evidence of risk associated with unnecessary transfusions and
the growing cost of the supply of these products. The NBA will facilitate
development and publication of evidence-based national guidelines, informed by
close engagement with clinicians, to raise awareness of the Government’s
stewardship expectations of users of blood and blood products and management
of these products.
The NBA works with governments and stakeholders to implement an efficient
demand-driven structure and a blood supply system that is highly responsive to
needs, based upon evidence and good clinical practice. The NBA also works
collaboratively with stakeholders to ensure that Australia’s blood supply is safe,
secure, adequate and affordable.
1
Fractionated products are those derived from human plasma whereas recombinant products are those
synthetically derived.
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NBA
The Australian Government aims to ensure that the public has access to a secure
and well-managed blood supply. The NBA, on behalf of the Australian
Government and state and territory governments, manages and coordinates blood
supply in Australia in accordance with the National Blood Agreement. The NBA
develops and implements arrangements for the secure supply of safe and
affordable blood products and services, including negotiating and managing
national contracts with suppliers of blood and blood related products. The NBA
will improve the purchasing and supply arrangements for fresh, fractionated and
recombinant products.1 The NBA will also improve long-term planning,
particularly through improved data analysis and stakeholder engagement, to
facilitate the appropriate use of blood products.
NBA – Agency Budget Statements – Outcomes and Planned Performance
NBA Budgeted Expenses and Resources
Table 2.1.1 provides an overview of the total expenses for NBA by program.
Table 2.1.1: Budgeted Expenses and Resources for NBA
2010-11 2011-12 2012-13
2013-14
2014-15
Estim ated Budget Forw ard Forw ard Forw ard
actual
year 1
year 2
year 3
$'000
$'000
$'000
$'000
$'000
Program 1.1: National blood agreem ent m anagem ent
Administered expenses
Ordinary annual services
5,750
7,679
(Appropriation Bill No. 1)
to the National Blood Authority
Account
(5,750)
(7,679)
to the National Managed Fund (Blood
and Blood Products) Special
Account
Special accounts
National Blood Authority Account
954,241 ####### 1,101,139 1,192,101 1,292,475
National Managed Fund (Blood
and Blood Products) Special
Account
-----Departmental expenses
Departmental appropriation1
To National Blood Authority
Account
Special Account
National Blood Authority Account
Expenses not requiring appropriation
in the budget year 2
Operating deficit (surplus)
Total for Program 1.1
1
2
5,608
4,940
4,960
4,921
4,999
(5,608)
(4,940)
(4,960)
(4,921)
(4,999)
9,575
9,483
8,349
8,285
8,407
1,343
617
841
617
(7)
617
(7)
621
-
965,159 ####### 1,110,098 1,200,996 1,301,503
Total expenses for Outcom e 1
965,159 ####### 1,110,098 1,200,996 1,301,503
Average staffing level (num ber)
2010-11
43
2011-12
46
Departmental appropriation combines ‘Ordinary annual services (Appropriation Bill No 1)’ and ‘Revenue from
independent sources (s31)’
Expenses not requiring appropriation in the budget year is made up of depreciation expense, amortisation
expense, make good expense and audit fees.
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NBA – Agency Budget Statements – Outcomes and Planned Performance
Program 1.1: National blood agreement management
Program Objectives
Through Program 1.1, the Australian Government aims to:



ensure the secure supply of all required blood and blood products through
effective procurement and management of product availability;
implement blood sector policy and systems to reduce risk and improve
performance; and
facilitate appropriate blood management and safe use of blood products for all
patients.
Major Activities
Secure the supply of blood and blood products
In 2011-12, the NBA will continue to closely manage blood supply contracts and
ensure the timely transition to all new management arrangements arising from the
2010-11 imported product tender outcomes. In addition, the NBA will monitor the
financial impact for governments and the Australian Red Cross Blood Service (the
Blood Service) of the implementation of the new Output Based Funding Model
with the Blood Service. The new funding model will better link supply
requirements to actual demand ensuring value for money for governments and the
broader community. It will also require hospitals to have greater discipline in their
ordering practices.
The NBA will also implement new contractual arrangements with the Blood
Service for the collection and supply of fresh blood products. The NBA will
monitor the impact of new arrangements as they are agreed and ensure the
associated contractual obligations during the year are achieved by the Blood
Service. The NBA will also work closely with states and territories to finalise and
implement the product payment and substitution rules, the national service
standards and requirements, the national inventory framework, the funding
arrangements for the agreed scope of activities to be delivered through the
transfusion medicine services arm of the Blood Service and the research and
development activities of the Blood Service.
The NBA will also work closely with the Blood Service to monitor the timely
progress of the construction and commissioning of the new principal sites
servicing New South Wales, Australian Capital Territory, Victoria and Tasmania.
This will ensure supply contingency arrangements are in place if unavoidable
slippage in construction occurs. Blood collected by the Blood Service is tested and
treated at principal sites and converted into products for clinical use. Completion
of the development of these new sites will ensure that fresh blood products
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NBA
The Australian Government is committed to ensuring the ongoing supply of blood
and blood products. The NBA will achieve this by working with state and territory
governments and suppliers so that requirements for day-to-day product supply
and future demand are well managed.
NBA – Agency Budget Statements – Outcomes and Planned Performance
continue to be provided to the Australian community in the most cost-effective
manner.
The NBA’s contract with CSL Limited provides patients with access to high quality
and cost-effective blood products, such as intravenous immunoglobulin and
albumin, through the ongoing fractionation of plasma collected in Australia. In
2011-12, the NBA will provide advice to the Australian Government and state and
territory governments through the Jurisdictional Blood Committee on applications
for new products that could be supplied under the national blood arrangements.
The NBA is responsible for the procurement of imported intravenous
immunoglobulin products to supplement Australia’s domestic supply. Imported
products account for approximately 20 per cent of Australia’s total intravenous
immunoglobulin requirements for those clinical conditions funded by
governments under the National Blood Agreement. The NBA also supports
cost-effective purchasing of additional intravenous immunoglobulin for other
clinical purposes through standing offer arrangements in each state and territory,
established in conjunction with the NBA’s main imported intravenous
immunoglobulin contracts. In 2011-12, the NBA will oversee and facilitate
transition to new supply arrangements for imported intravenous immunoglobulin
in liaison with the Blood Service and sector stakeholders, which may arise
following the tender process which commenced in 2010-11.
The NBA’s supply responsibilities also include ensuring the supply of specific
clotting factor concentrates for patient use. These concentrates may be produced
(fractionated) from the plasma of blood donors or made synthetically, and are used
to treat patients with inherited and acquired deficiencies of blood clotting factors,
such as patients with Haemophilia A who are deficient in clotting factor VIII.
These treatments are given to patients to control and prevent spontaneous
bleeding, and at times of surgery or trauma. During 2011-12, the NBA will work
with suppliers selected from the previous year’s tender processes to ensure the
continued supply of these products. These new contracts will need to be closely
monitored to ensure that all clinical and user community requirements and needs
are met within agreed contractual timeframes and standards.
Risk management and sector performance improvement
The National Blood Supply Contingency Plan provides the framework for a
national response to a supply disruption or sudden demand increase for example
from a domestic threat or disaster, which affects the provision of a safe and
adequate blood supply. In 2011-12, the NBA will monitor the supply and
inventories of blood and blood products in order to inform activation of the
contingency plan, where necessary. In particular, the NBA will improve the scope
and frequency of data reported to states and territories on inventory matters
through enhanced data capture activities.
During 2010-11, the NBA commenced reviewing the risk management measures
for the secure supply of blood and blood products, including the appropriate level
of national reserve and supplier product inventories. In 2011-12, the NBA will
complete the review and recommend to governments any proposed changes to
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NBA – Agency Budget Statements – Outcomes and Planned Performance
blood and blood product reserve inventories that may be required. Improving
sector performance requires the NBA to understand all facets of collection,
production, distribution and usage of products, as well as monitor supplier
performance. During 2011-12, the NBA will undertake a number of initiatives to
improve blood product use and enhance the overall performance of the sector. The
focus will be on further expanding the range of existing data collection systems
and providing analysis of data from these systems to support blood sector
stakeholders and measure sector performance.
The NBA will also determine the appropriate next phase of development for the
Australian Bleeding Disorders Registry which captures data on the product
requirements and clinical treatments of people with bleeding disorders. The
registry will enable the NBA to better plan supply requirements and will enable
state and territory governments and haemophilia treatment centres to optimise
treatment regimes for patients. In 2011-12, the NBA will undertake consultations
with the blood sector and the wider health sector to finalise a national performance
scorecard for the blood sector that captures the key outcomes against established
performance criteria for governments, suppliers and end users of products.
In 2011-12, NBA will implement a range of strategies, as agreed by the
Jurisdictional Blood Committee2, to improve the overall performance of the supply
chain, specifically for plasma and recombinant products, so that these products are
managed in a way that is consistent with commercial better practice standards.
This will include reviewing inventory holdings at each point in the supply chain;
exploring options for alternate distribution methods; and confirming with
stakeholders appropriate key performance indicators and standards for delivery
and inventory management.
Appropriate patient blood management and safe use of blood and blood
products
The Australian Government is committed to promoting safe, high quality
management and use of blood and blood related products and services. NBA will
contribute to this by working closely with clinical stakeholders and other experts to
develop clinical practice and product use guidelines. These guidelines will provide
clinicians with consensus and evidence-based information on effective and
appropriate clinical practice.
2
The Jurisdictional Blood Committee is responsible for all jurisdictional issues relating to the national blood
supply, including planning, production, supply and budgeting.
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NBA
In particular, the NBA will work closely with states and territories and suppliers to
complete the nationwide implementation of BloodNet. BloodNet will provide a
national capability for the electronic ordering and receipting of blood and blood
products. To complement BloodNet, the NBA will explore the scope to implement
interfaces with hospital laboratory information systems and better capture what
happens to products after they are delivered to hospitals. This data will allow for
the identification of potential opportunities for programs to reduce blood and
blood product wastage and inappropriate use.
NBA – Agency Budget Statements – Outcomes and Planned Performance
Following from the successful production of two of six modules of the Patient
Blood Management Guidelines, one of which was published in March 2011 and the
other anticipated at the end of 2011, the NBA will continue to work with relevant
clinical colleges and societies to produce a further two modules for specific patient
populations. The therapeutic approach used in patient blood management
conserves and optimises the individual patient’s own blood, helping to avoid or
reduce the need for transfusion. This optimises the appropriate use of donated
blood and reduces demand on this precious resource. In 2011-12, the NBA will
seek National Health and Medical Research Council approval for a further two
evidence-based modules of the Patient Blood Management Guidelines.
In 2011-12, the NBA will continue to provide secretariat and expert support to the
Patient Blood Management Steering Committee to develop and implement an
appropriate patient blood management program which includes national outcome
measures.
In 2011-12, the review of the Criteria for the Clinical Use of Intravenous
Immunoglobulin in Australia (the Criteria) will be completed. The NBA will closely
monitor the transition to the second edition of the Criteria that will result from the
review. The Criteria will identify the indications for which the therapeutic use of
intravenous immunoglobulin is clinically appropriate and funded under the
National Blood Arrangements. The review has accessed relevant clinical evidence
and expertise to ensure that the Criteria reflect current best practice. In 2011-12, the
NBA will develop an appropriate communication plan to inform the clinical
community of the availability of the second edition.
The NBA’s haemovigilance program focuses on collating and reporting an agreed
set of transfusion-related adverse events. In 2011-12, the NBA will continue to
improve national reporting of adverse transfusion incidents by encouraging all
states and territories to adopt and report against a national data dictionary to
prepare for the publication of the third Australian Haemovigilance Report by June
2013. In addition, the NBA will work closely with clinical stakeholders to progress
clinical initiatives and information provision to reduce the occurrence of and
improve reporting about Transfusion Associated Circulatory Overload and
Transfusion Related Acute Lung Injury - two of the most under-reported adverse
events arising from transfusion.
The use of red cell blood products has been shown to be highly variable with some
patients receiving transfusions which are not required. Information on the use of
these products in hospitals is important for managing supply and demand, and for
identifying appropriate use. Limiting inappropriate use of red blood cells will
enable more efficient use of products whilst improving health outcomes. To
achieve this, the NBA, will produce a national report on the use of red blood cells
in public hospitals around Australia, due for release by June 2012.
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NBA – Agency Budget Statements – Outcomes and Planned Performance
Program 1.1: Deliverables
NBA will produce the following ‘deliverables’ to achieve the objectives of
Program 1.1.
Table 2.1.2: Qualitative Deliverables for Program 1.1
Qualitative Deliverables
2011-12 Reference Point or Target
Secure the supply of blood and blood products
New Australian Red Cross Blood Service
contract arrangements are implemented
Specific elements of the contractual
arrangements are implemented in
accordance with the agreed timetable
All new tender outcomes for imported
fractionated plasma and recombinant
products and diagnostic reagent products
are implemented3
Transition arrangements for all elements of
contracts are implemented within agreed
contractual timetables
The Australian Red Cross Blood Service
Victoria and Tasmania principal site (VTPS)
achieves practical completion
The VTPS achieves practical completion by
April 2012
Required reserve levels of all products are in
place
Review completed of appropriate reserve
levels for fractionated and recombinant
products and results are implemented in
accordance with agreed contractual
obligations
Appropriate patient blood management and safe use of blood and blood products
Second edition of the Criteria for the use of
Intravenous Immunoglobulin in Australia is
approved by Ministers and a
communication plan developed to inform
clinical community of its availability
Second edition of the Criteria submitted to
Ministers for approval by June 2012 along
with a communications plan
Produce a report on the use of red blood
cells in public hospitals
A report on the use of red blood cells in
public hospitals is produced by June 2012
3
The primary use of diagnostic reagent products is for immunohaematology testing of patient samples and donor
blood.
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NBA
Risk management and sector performance improvement
NBA – Agency Budget Statements – Outcomes and Planned Performance
Table 2.1.3: Quantitative Deliverables for Program 1.1
Quantitative
Deliverables
2010-11
Revised
Budget
2011-12
Budget
2012-13
Forward
Year 1
2013-14
Forward
Year 2
2014-15
Forward
Year 3
16
16
16
Secure the supply of blood and blood products
Number of blood
supply contracts
managed4
14
16
Risk management and sector performance improvement
Percentage of
recommendations from
the Administrative
Review of the National
Blood Arrangements, for
which the NBA has
responsibility,
completed within
timeframes5
≥95%
≥95%
100%
N/A
N/A
Percentage of requesting
hospitals provided with
access to BloodNet
within agreed
timeframe6
N/A
95%
95%
95%
95%
Appropriate patient blood management and safe use of blood and blood products
Number of National
Health and Medical
Research Council
Clinical Practice
Guidelines for Patient
Blood Management
published7
2
2
2
0
0
4
The number of blood supply contracts has increased since the 2010-11 Portfolio Budget Statements to meet
planned procurement arrangements.
5
It is expected that recommendations will be implemented by 2012-13.
6
BloodNet will become operational in 2011-12.
7
A total of six Clinical Practice Guidelines will be developed and published. The deliverable for 2012-13 has been
increased from the 2010-11 Portfolio Budget Statements.
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NBA – Agency Budget Statements – Outcomes and Planned Performance
Program 1.1: Key Performance Indicators
The following ‘key performance indicators’ measure the effectiveness of
Program 1.1 in meeting its objectives thereby contributing to the outcome.
Table 2.1.4: Qualitative Key Performance Indicators for Program 1.1
Qualitative Indicator
2011-12 Reference Point or Target
Secure the supply of blood and blood products
Management and coordination of Australia’s
blood supply in accordance with the
National Blood Agreement between the
Australian Government and state and
territory governments
High level of satisfaction of all funding
jurisdictions with planning, management
and coordination of blood supply.
Satisfaction is assessed through survey of
Jurisdictional Blood Committee members
Management of the National Blood Supply
Contingency Plan
High level of satisfaction of all funding
jurisdictions with NBA’s management and
implementation as assessed through survey
of Jurisdictional Blood Committee members
Management and support of BloodNet
High level of satisfaction of all funding
jurisdictions and hospitals with NBA’s
management and implementation as
assessed through survey of Jurisdictional
Blood Committee members and hospitals
that have implemented BloodNet
Appropriate patient blood management and safe use of blood and blood products
Quality advice provided to guide promotion
of safe, high quality patient blood
management and use of blood and blood
related products
High level of satisfaction of all funding
jurisdictions with NBA’s advice on the
promotion of patient blood management
and use of blood and blood related products
as assessed through survey of Jurisdictional
Blood Committee members
685
NBA
Risk management and sector performance improvement
NBA – Agency Budget Statements – Outcomes and Planned Performance
Table 2.1.5: Quantitative Key Performance Indicators for Program 1.1
Quantitative
Indicators
2010-11
Revised
Budget
2011-12
Budget
Target
2012-13
Forward
Year 1
2013-14
Forward
Year 2
2014-15
Forward
Year 3
Secure the supply of blood and blood products
Percentage of
administration costs as a
proportion of the
national supply plan
budget, under the
National Blood
Agreement
<1.4%
<1.4%
<1.4%
<1.4%
<1.4%
Variance between actual
and NBA estimated total
demand for supply of
products
<5%
<5%
<5%
<5%
<5%
Risk management and sector performance improvement
Number of days the
National Blood Supply
Contingency Plan is
activated for plasma and
recombinant products8
0
0
0
0
0
Percentage of hospitals
using BloodNet9
N/A
60%
65%
65%
65%
Percentage of clotting
factor usage captured in
the Australian Bleeding
Disorder Register
(ABDR)
70%
80%
90%
100%
100%
Appropriate patient blood management and safe use of blood and blood products
Number of hard copies
distributed and
electronic downloads of
guidelines and criteria
made available by the
NBA10
200
200
200
200
200
8
The National Blood Supply Contingency Plan is only activated in the event that stocks of products are insufficient
to meet demand. In managing the supply of products, NBA aims to ensure that there is always sufficient stock to
meet demand.
9
BloodNet will become operational in 2011-12.
10
This Key Performance Indicator has been enhanced to include hardcopy distribution and all NBA electronic
resources. Electronic resources are available at: <www.nba.gov.au>.
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NBA – Agency Budget Statements – Outcomes and Planned Performance
2010-11
Revised
Budget
2011-12
Budget
Target
2012-13
Forward
Year 1
2013-14
Forward
Year 2
2014-15
Forward
Year 3
Number of states and
territories contributing
haemovigilance data to
the national report11
N/A
7
N/A
8
N/A
Proportion of states and
territories satisfied with
the implementation of
the Patient Blood
Management
Guidelines12
N/A
100%
100%
100%
100%
Number of colleges and
societies that agree to
endorse the Patient
Blood Management
modules
N/A
8
10
12
12
NBA
Quantitative
Indicators
11
The Australian Haemovigilance Report is prepared biannually.
12
Implementation strategies commenced in late 2010-11.
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NBA – Agency Budget Statements – Budgeted Financial Statements
Section 3: Explanatory Tables and Budgeted Financial
Statements
Section 3 presents explanatory tables and budgeted financial statements which
provide a comprehensive snapshot of agency finances for the 2011-12 Budget year.
It explains how budget plans are incorporated into the financial statements and
provides further details of the reconciliation between appropriations and program
expenses, movements in administered funds, special accounts and government
Indigenous expenditure.
3.1 Explanatory Tables
3.1.1 Movement of administered funds between years
Section 3.1.1 is not applicable to the NBA.
3.1.2 Special Accounts
Outcome
Opening Appropriation
balance
receipts
2011-12
2011-12
2010-11
2010-11
$'000
$'000
Other Payments
receipts
2011-12
2011-12
2010-11
2010-11
$'000
$'000
Closing
balance
2011-12
2010-11
$'000
#######
950,588
977,302
#######
149,170
98,202
National Blood Authority
Account1 (A)
1
98,202
170,173
7,679
5,750
National Blood Authority
Account1 (D)
1
6,872
8,716
5,494
5,608
3,263
3,300
10,675
10,752
4,954
6,872
1,222
74,449
-
13,346
7,995
5,076
81,222
9,492
1,222
Total Special Accounts
2011-12 Estim ate
106,296
13,173
#######
993,053
163,616
Total Special Accounts
2010-11 estimate actual
253,338
11,358
961,883
#######
106,296
National Managed Fund
1
(Blood and Blood Products)
Special Account2, 3 (A)
Notes:
Other Trust Money - s20 FMA has been abolished.
D = Departmental; A = Administered
1
National Blood Authority Act 2003 - s21 FMA Act
2
s20 FMA Act
3
In 2010-11, the NBA was granted investment powers for the National Managed Fund Special Account. Payments
represent the purchase of investments.
3.1.3 Australian Government Indigenous Expenditure
In 2011-12, the Australian Government Indigenous Expenditure Statement is not
applicable because the NBA has no specific Indigenous expenses.
688
NBA – Agency Budget Statements – Budgeted Financial Statements
3.2 Budgeted Financial Statements
3.2.1 Differences in Agency Resourcing and Financial Statements
Section 3.2.1 is not applicable to the NBA.
3.2.2 Analysis of Budgeted Financial Statements
An analysis of the NBA’s budgeted financial statements for 2011-12 is provided
below.
Departmental Resources
Comprehensive Income Statement
NBA operational costs are funded jointly by the Australian, State and Territory
Governments on a 63%:37% basis through annual contributions. All NBA receipts
and payments are accounted through special accounts.
Drawing on these accumulated funds to meet the staffing and other costs of
completing these initiatives resulted in operating deficits being budgeted for
2009-10, 2010-11 and 2011-12 and approved by the Minister for Finance and
Deregulation.
With the full implementation of these initiatives by 2012-13, staffing and other
costs will be managed down to the level of funding provided for the NBA’s core
procurement, supply management and contract management activities.
Balance Sheet
Special account accumulated funds are held within the Official Public Account and
included as Receivables in the Balance Sheet. The level of Receivables will fall as
accumulated funds are used to meet expenses in 2011-12. The NBA will maintain
sufficient accumulated funds to cover employee entitlements and other liabilities.
The value of intangible assets will fall over 2011-12 and forward years reflecting
the use and amortisation of the new integrated data management system. Other
non-financial assets and liabilities will remain broadly stable over the period.
Administered Resources
Schedule of Budgeted Income and Expenses Administered on Behalf of Government
The NBA administered accounts include contributions from all states and
territories and the Australian Government for the supply of blood and blood
related products for 2011-12. Each year the Australian Health Ministers’ Council
689
NBA
NBA operational funding was increased for the four years from 2005-06 to 2008-09
to build capacity, particularly for risk management, information management,
appropriate patient blood management and the safe use of blood and blood
products. While all planned initiatives in these areas are well underway, several
factors have caused the progress of implementation to slip resulting in an
accumulation of funds not yet spent.
NBA – Agency Budget Statements – Budgeted Financial Statements
approves an Annual National Supply Plan and Budget which is formulated by the
NBA from demand estimates provided by the states and territories.
The 2011-12 Budget for the supply of blood and blood products has increased by
$70.1 million from 2010-11 reflecting increased demand and price rises.
Schedule of Budgeted Assets and Liabilities Administered on Behalf of Government
The schedule of budgeted assets and liabilities administered on behalf of
Government illustrates normal movements in non-financial assets and liabilities.
The increase in Receivables reflects an advance to the Australian Red Cross Blood
Service under the Output Based Funding Model agreement.
During 2010-11, the NBA was granted investment powers for the National
Managed Fund special account. The increase in Investments over the forward
years represents additional contributions received as well as investment income.
690
NBA – Agency Budget Statements – Budgeted Financial Statements
3.2.3 Budgeted financial statements tables
Table 3.2.1: Comprehensive income statement (showing net cost of services)
(for the period ended 30 June)
EXPENSES
Employee benefits
Supplier expenses
Depreciation and amortisation
Total expenses
6,261
3,677
980
10,918
6,480
3,481
980
10,941
4,647
3,332
980
8,959
4,596
3,319
980
8,895
4,743
3,305
980
9,028
3,852
3,852
4,428
4,428
3,274
3,274
3,249
3,249
3,293
3,293
Gains
Other
Total gains
Total ow n-source incom e
115
115
3,967
115
115
4,543
115
115
3,389
115
115
3,364
115
115
3,408
Net cost of (contribution by)
services
6,951
6,398
5,570
5,531
5,620
Revenue from Government
5,608
4,940
4,960
4,921
4,999
LESS:
OWN-SOURCE INCOME
Revenue
Other revenue
Total revenue
Surplus (Deficit)
(1,343)
(1,458)
(610)
(610)
(621)
Surplus (Deficit) attributable to
the Australian Governm ent
(1,343)
(1,458)
(610)
(610)
(621)
-
-
-
-
-
-
-
-
-
-
OTHER COMPREHENSIVE INCOME
Changes in asset revaluation
reserves
Total other com prehensive
incom e
Total com prehensive incom e
attributable to the
Australian Governm ent
(1,343)
691
(1,458)
(610)
(610)
(621)
NBA
Estim ated
Budget Forw ard Forw ard Forw ard
actual estim ate estim ate estim ate estim ate
2010-11
2011-12
2012-13
2013-14
2014-15
$'000
$'000
$'000
$'000
$'000
NBA – Agency Budget Statements – Budgeted Financial Statements
Table 3.2.1: Comprehensive income statement (showing net cost of services)
(for the period ended 30 June) (Cont.)
Note: Reconciliation of com prehensive incom e attributable to the agency
2010-11
2011-12
2012-13
2013-14
$'000
$'000
$'000
$'000
Total com prehensive incom e
(loss) attributable to the
Australian Governm ent
(1,343)
(1,458)
(610)
(610)
0
0
0
plus non-appropriated expenses
depreciation and amortisation
expenses
Total com prehensive incom e
attributable to the agency
(1,343)
692
617
(841)
617
617
7
7
2014-15
$'000
(621)
0
6210
-
NBA – Agency Budget Statements – Budgeted Financial Statements
Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)
ASSETS
Financial assets
Cash and cash equivalents
Receivables
Total financial assets
Non-financial assets
Land and buildings
Property, plant and equipment
Intangibles
Other
Total non-financial assets
Total assets
LIABILITIES
Payables
Suppliers
Other payables
Total payables
Provisions
Employees
Total provisions
Total liabilities
Net Assets
EQUITY
Contributed equity
Reserves
Retained surpluses or accumulated
deficits
Total equity
30
6,955
6,985
30
5,036
5,066
30
4,772
4,802
30
4,900
4,930
30
4,784
4,814
161
404
1,440
57
2,062
9,047
232
287
1,385
57
1,961
7,027
152
682
879
57
1,770
6,572
72
511
920
57
1,560
6,490
992
165
655
57
1,869
6,683
645
1,170
1,815
644
4
648
643
6
649
644
7
651
644
7
651
1,342
1,342
3,157
1,393
1,393
2,041
1,050
1,050
1,699
1,090
1,090
1,741
1,090
1,090
1,741
5,890
4,986
4,873
4,749
4,942
812
206
1,366
206
1,863
206
2,349
206
3,163
206
4,872
5,890
3,414
4,986
2,804
4,873
2,194
4,749
1,573
4,942
693
NBA
Estim ated
Budget Forw ard Forw ard Forw ard
actual estim ate estim ate estim ate estim ate
2010-11
2011-12
2012-13
2013-14
2014-15
$'000
$'000
$'000
$'000
$'000
NBA – Agency Budget Statements – Budgeted Financial Statements
Table 3.2.3: Departmental statement of changes in equity — summary of movement
(Budget year 2011-12)
Retained
Asset
Other Contributed
earnings revaluation reserves
equity/
reserve
capital
$'000
$'000
$'000
$'000
Opening balance as at 1 July 2011
Balance carried forw ard from
previous period
4,872
206
812
Surplus (deficit) for the period
(1,458)
Appropriation (equity injection)
Capital budget - Bill 1 (DCB)
554
Estim ated closing balance
as at 30 June 2012
3,414
206
DCB = Departmental Capital Budgets.
694
-
1,366
Total
equity
$'000
5,890
(1,458)
554
4,986
NBA – Agency Budget Statements – Budgeted Financial Statements
Table 3.2.4: Budgeted departmental statement of cash flows
(for the period ended 30 June)
OPERATING ACTIVITIES
Cash received
Appropriations
Net GST received
Other cash received
Cash from the Official Public
Account
Total cash received
Cash used
Employees
Suppliers
Net GST paid
Cash to the Official Public
Account
Total cash used
Net cash from (or used by)
operating activities
INVESTING ACTIVITIES
Cash used
Purchase of property, plant
and equipment
Total cash used
Net cash from (or used by)
investing activities
FINANCING ACTIVITIES
Cash received
Capital budget - Bill 1 (DCB)
Total cash received
Net cash from (or used by)
financing activities
Net increase (or decrease)
in cash held
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the
end of the reporting period
5,608
399
3,297
4,940
379
3,262
4,960
370
3,274
4,921
370
3,251
4,999
370
3,293
1,664
10,968
1,917
10,498
261
8,865
8,542
119
8,781
6,474
3,298
396
6,694
3,101
378
5,255
2,949
369
4,821
2,939
370
4,743
3,193
370
10,168
10,173
8,573
128
8,258
8,306
800
325
292
284
475
980
980
879
879
789
789
770
770
1,289
1,289
(980)
(879)
(789)
(770)
(1,289)
-
554
554
497
497
486
486
814
814
-
554
497
486
814
-
-
-
-
210
30
30
30
30
30
30
30
30
30
(180)
DCB = Departmental Capital Budgets.
695
NBA
Estim ated
Budget Forw ard Forw ard Forw ard
actual estim ate estim ate estim ate estim ate
2010-11
2011-12
2012-13
2013-14
2014-15
$'000
$'000
$'000
$'000
$'000
NBA – Agency Budget Statements – Budgeted Financial Statements
Table 3.2.5: Capital budget statement
Estim ated
Budget Forw ard Forw ard Forw ard
actual estim ate estim ate estim ate estim ate
2010-11
2011-12
2012-13
2013-14
2014-15
$'000
$'000
$'000
$'000
$'000
CAPITAL APPROPRIATIONS
Capital budget - Bill 1 (DCB)
Total capital appropriations
-
554
554
497
497
486
486
814
814
Total new capital appropriations
represented by:
Purchase of non-financial
assets
Total item s
-
554
554
497
497
486
486
814
814
-
554
497
486
814
980
325
292
284
475
980
879
789
770
1,289
980
980
879
879
789
789
770
770
1,289
1,289
PURCHASE OF NON-FINANCIAL
ASSETS
Funded by capital
appropriation - DCB1
Funded internally from
departmental resources
Total acquisitions of
non-financial assets
RECONCILIATION OF CASH USED
TO ACQUIRE ASSETS TO
ASSET MOVEMENT TABLE
Total purchases
Total cash used to acquire assets
1
Does not include annual finance lease costs. Includes purchases from current and previous years’ Departmental
Capital Budgets (DCB).
696
NBA – Agency Budget Statements – Budgeted Financial Statements
Table 3.2.6: Statement of asset movements (2011-12)
As at 1 July 2011
Gross book value
Accumulated depreciation/amortisation
and impairment
257
Opening net book balance
CAP ITAL ASSET ADDITIONS
Estimated expenditure on new or
replacement assets
By purchase - appropriation
ordinary annual services
By purchase - internal
departmental resources
3,492
4,542
96
389
2,052
2,537
161
404
1,440
2,005
95
86
183
364
56
147
312
515
233
495
879
80
-
350
-
550
-
980
-
408
1,026
3,987
5,421
176
739
2,602
3,517
232
287
1,385
1,904
Other movements
Depreciation/amortisation expense
1
Disposals
Other
as at 30 June 2012
Gross book value
Accumulated depreciation/amortisation
and impairment
Closing net book balance
$'000
151
Sub-total
1
793
Total
Proceeds may be returned to the Official Public Account.
697
NBA
Buildings Other property Intangibles
plant &
equipment
$'000
$'000
$'000
NBA – Agency Budget Statements – Budgeted Financial Statements
Table 3.2.7: Schedule of budgeted income and expenses administered on behalf of
Government (for the period ended 30 June)
Estim ated
Budget Forw ard Forw ard Forw ard
actual estim ate estim ate estim ate estim ate
2010-11
2011-12
2012-13
2013-14
2014-15
$'000
$'000
$'000
$'000
$'000
INCOME ADMINISTERED ON
BEHALF OF GOVERNMENT
Revenue
Non-taxation
Other sources of non-taxation
revenues
Total non-taxation
Total revenues adm inistered
on behalf of Governm ent
Total incom e adm inistered
on behalf of Governm ent
EXPENSES ADMINISTERED ON
BEHALF OF GOVERNMENT
Suppliers
Depreciation and amortisation
Grants
Total expenses adm inistered
on behalf of Governm ent
959,122 1,034,535 1,113,609 1,204,802 1,305,502
959,122 1,034,535 1,113,609 1,204,802 1,305,502
959,122 1,034,535 1,113,609 1,204,802 1,305,502
959,122 1,034,535 1,113,609 1,204,802 1,305,502
449,150
115
504,976
476,169
115
548,020
513,405
115
587,619
562,210
99
629,792
617,298
675,177
954,241 1,024,304 1,101,139 1,192,101 1,292,475
698
NBA – Agency Budget Statements – Budgeted Financial Statements
Table 3.2.8: Schedule of budgeted assets and liabilities administered on behalf of
Government (as at 30 June)
ASSETS ADMINISTERED ON
BEHALF OF GOVERNMENT
Financial assets
Receivables
Investments
Total financial assets
Non-financial assets
Intangibles
Inventories
Other
Total non-financial assets
Total assets adm inistered
on behalf of Governm ent
LIABILITIES ADMINISTERED ON
BEHALF OF GOVERNMENT
Interest bearing liabilities
Payables
Suppliers
Total payables
Total liabilities adm inistered
on behalf of Governm ent
86,121
81,222
167,343
83,921
86,298
170,219
84,561
90,613
175,174
85,319
95,144
180,463
86,155
99,901
186,056
330
67,212
12
67,554
215
67,212
12
67,439
100
67,212
12
67,324
1
67,212
12
67,225
1
67,212
12
67,225
234,897
237,658
242,498
247,688
253,281
40,685
40,685
84,774
84,774
91,357
91,357
98,926
98,926
107,284
107,284
40,685
84,774
91,357
98,926
107,284
699
NBA
Estim ated
Budget Forw ard Forw ard Forw ard
actual estim ate estim ate estim ate estim ate
2010-11
2011-12
2012-13
2013-14
2014-15
$'000
$'000
$'000
$'000
$'000
NBA – Agency Budget Statements – Budgeted Financial Statements
Table 3.2.9: Schedule of budgeted administered cash flows
(for the period ended 30 June)
Estim ated
Budget Forw ard Forw ard Forw ard
actual estim ate estim ate estim ate estim ate
2010-11
2011-12
2012-13
2013-14
2014-15
$'000
$'000
$'000
$'000
$'000
OPERATING ACTIVITIES
Cash received
Net GST received
Other
Total cash received
94,361
354,971
449,332
101,261
388,526
489,787
108,833
417,829
526,662
117,694
451,812
569,506
127,575
489,321
616,896
Cash used
Suppliers
444,948
425,560
506,808
554,629
608,928
Grant payments
580,361
548,020
587,619
629,792
675,177
Cash to the Offical Public Account
721
59,960
14,213
15,080
15,792
Net GST paid
94,887
101,846
109,474
118,452
128,411
Other
3,000
3,000
Total cash used
1,123,917 1,138,386 1,218,114 1,317,953 1,428,308
Net cash from (or used by)
investing activities
INVESTING ACTIVITIES
Cash used
Purchase of Investments
Total cash used
Net cash from (or used by)
investing activities
(674,585) (648,599) (691,452) (748,447) (811,412)
81,222
81,222
5,076
5,076
4,315
4,315
4,531
4,531
4,757
4,757
(81,222)
(5,076)
(4,315)
(4,531)
(4,757)
Net increase (or decrease)
in cash held
(755,807) (653,675) (695,767) (752,978) (816,169)
Cash at beginning of reporting
period
Cash from Official Public Account for:
- special accounts
750,057
645,996
695,767
752,978
816,169
- appropriations
5,750
7,679
Cash at end of reporting period
-
700
NBA – Agency Budget Statements – Budgeted Financial Statements
3.2.4 Notes to financial statements
The budgeted financial statements for the NBA are prepared for the Budget year,
the previous year and three forward years.
Estimates of special account flows and balances
This table provides for the cash flows and balances of the special accounts under
the responsibility of the NBA.
Departmental Financial Statements
Comprehensive Income Statement (showing net cost of services) (for the period
ended 30 June)
This statement provides a picture of the expected financial results for the NBA by
identifying full accrual expenses and revenues. This highlights whether the NBA is
operating at a sustainable level.
Budgeted departmental balance sheet (as at 30 June)
This statement shows the financial position of the NBA. It enables decision makers
to track the management of the NBA’s assets and liabilities.
Departmental statement of changes in equity – summary of movement (Budget year
2011-2012)
Budgeted departmental statement of cash flows (for the period ended 30 June)
Budgeted cash flows as reflected in the statement of cash flows, provides
important information on the extent and nature of cash flows by characterising
them into expected cash flows from operating activities, investing activities and
financing activities.
Capital budget statement
This table shows the appropriations from Government for the purchase of capital
items and purchases of non-financial assets from capital and internal sources.
Statement of asset movements (2011-12)
This table shows the movements in asset classes through addition (e.g. purchases)
and other movements (e.g. depreciation and amortisation).
Purchases are reconciled in the capital budget statement to the statement of cash
flows as described above and include sources of funding for asset purchases and
include amounts received under net cash resourcing arrangements as also
described above.
701
NBA
This table shows the movements in equity during the Budget year.
NBA – Agency Budget Statements – Budgeted Financial Statements
Schedules of Administered Activity
Schedule of budgeted income and expenses administered on behalf of Government
(for the period ended 30 June)
The schedule identifies the revenues and expenses administered by the NBA on
behalf of the Government.
Schedule of budgeted assets and liabilities administered on behalf of Government (as
at 30 June)
The schedule shows the assets and liabilities administered by the NBA on behalf of
the Government.
Schedule of budgeted administered cash flows (for the period ended 30 June)
The schedule shows the cash flows administered by the NBA on behalf of the
Government.
702