- Title page
- Our Vision
- Our Roles and Responsibilities
- Operating Environment
- Central Agencies Shared Outcomes
- Achieving our Vision
- Challenges the State Services Commission Faces
- Measuring Progress
- Risk Management
- Other Business
- Financial Statements
- Statement of Responsibility
- Introduction and Highlights
- Financial Highlights
- Departmental Capital Expenditure
- Forecast Financial Statements
- Statement of Forecast Service Performance
- Output Class Descriptions
- Service Performance
- Glossary of Terms
- Appendix One: The Structure of the State Services Commission
Each year the SSC prepares an Output Plan which sets out the details of the activities that the SSC will undertake during that year. This includes details of the products and services to be delivered and the performance measures (e.g. quantity, quality, timeliness) for each activity. The Minister of State Services and the State Services Commissioner both sign the Output Plan to signal their joint agreement to these priorities and performance measures.
The SSC reports to the Minister of State Services three times each year on progress and actual performance achieved.
A statement of service performance, as required by Section 45A of the Public Finance Act 1989, will be provided in SSC's Annual Report at the end of the year. That statement will include performance against each output specified in the Output Plan.
The Minister will be formally requested on a regular basis to indicate his or her level of satisfaction with the overall quality of the outputs produced.
These statements have been compiled on the basis of Government policies and the SSC's Output Plan with the Minister of State Services.
The SSC's financial statements have been prepared in accordance with section 41(1) of the Public Finance Act 1989, and generally accepted accounting practices.
The following general accounting policies have been adopted in the preparation of these financial statements:
- The SSC is assumed to be a going concern.
- The SSC has accepted historical cost as a measurement base.
- Revenues earned and expenses incurred are matched using the principles of accrual accounting.
Fixed assets are recorded at cost less accumulated depreciation.
Depreciation of fixed assets is provided on a straight-line method so as to allocate the cost of assets, less any estimated residual value, over their useful lives. The estimated economic useful lives are:
Furniture, fixtures and fittings
Computer equipment and software
The SSC derives the cost of outputs shown in these statements using a cost allocation system which is outlined below.
Cost allocation policy
Direct costs are charged directly to significant activities. Indirect costs are charged to significant activities based on cost drivers and related activity/usage information.
Criteria for direct and indirect costs
Direct costs are those costs directly attributed to an output. Indirect costs are those costs that cannot be identified in an economically feasible manner with a specified output.
Direct costs assigned to outputs
Direct costs are charged directly to outputs. Personnel costs are charged by actual time incurred based on a time recording system.
Basis for assigning indirect corporate costs to outputs
Indirect costs are allocated to outputs in proportion to the number of full-time equivalents involved in the production of each output.
Receivables are recorded at estimated realisable value, after providing for doubtful and uncollectible debts.
No changes are expected to accounting policies during the period.