Organisation—purchase of goods and services, total Australian currency NNNNN.N

Identifying and definitional attributes

• Health, Standard 05/12/2007

Value domain attributes

Representational attributes

Source and reference attributes

Data element attributes

Collection and usage attributes

Expenses relating to purchases of goods and services are to be reported in millions to the nearest 100,000 e.g. $4,064,000 should be reported as $4.1 million.

When revenue from transactions are offset against expenses from transactions, the result equates to the net operating balance in accordance with  Australian Accounting Standards Board 1049 (September 2006).

Includes:

• administrative expenses (excluding workers compensation premiums and payouts)
• domestic services
• drug supplies
• food supplies
• grants
• medical and surgical supplies
• patient transport
• payments to visiting medical officers
• repairs and maintenance
• social benefits
• subsidy expenses
• other expenses (includes contracted care services purchased from private hospitals) 

Data are collected and nationally collated for the reporting period - the financial year ending 30th June each year.

In accounting terms, expenses are consumptions or losses of future economic benefits in the form of reductions in assets or increases in liabilities of the entity (other than those relating to distributions to owners) that result in a decrease in equity or net worth during the reporting period.

Expenses relating to purchases of goods and services are to be reported for the Health industry relevant organisation type and Typeof health and health related functions data elements.

Health industry relevant organisation type

State and territory health authorities are NOT to report the following codes:

Codes 106–109; 111; 115–119; 123; 201 and 203

Type of health and health related functions

State and territory health authorities are NOT to report the following codes:

Codes 199; 299; 303–305; 307; 499; 503–504; 599; 601–603; 688; 699

In accounting terms, expenses are consumptions or losses of future economic benefits in the form of reductions in assets or increases in liabilities of the entity (other than those relating to distributions to owners) that result in a decrease in equity or net worth during the reporting period.

Source and reference attributes

Health Expenditure Advisory Committee

Australian Bureau of Statistics: Government Finance Statistics 1998, Cat. No. 5514.0.

Australian Bureau of Statistics 2006. Australian System of Government Finance Statistics: Concepts, sources and methods, 2005. Cat. no. 5514.0.55.001 Canberra: ABS.

Australian Accounting Standards Board 1049, September 2006, <www.aasb.gov.au>

Relational attributes