Investor Presentaiton
Department of Health
Notes to the financial statements
For the year ended on 30 June 2023
3.5
Other expenses (continued)
a) Act of grace payments: in December 2022, the department made a payment of $11,000 to the Cutting Board Group Pty Ltd for the financial losses after incorrectly listing the
premises as an exposure site during COVID-19 pandemic.
b) Ex-gratia payments under the Private Patient Scheme approved by the State Government, the department commenced the ex-gratia payments towards patient fee debts
since July 2015. The total amount of ex-gratia payments was $4.6 million for 2022-23 ($0.7 million for East Metropolitan Health Service, $1.2 million for North Metropolitan
Health Service, $2.3 million for South Metropolitan Health Service, $0.4 million for WA Country Health Service).
c) Expected credit losses expense is recognised for movement in allowance for impairment of trade receivables. Please refer to note 6.2.1 'Movement in the allowance for
impairment of trade receivables'.
d) Rental expenses include:
short-term leases with a lease term of 12 months or less
i)
ii)
low-value leases with an underlying value of $5,000 or less
iii) variable lease payments, recognised in the period in which the event or condition that triggers those payments occurs.
iv) Office rental is expensed as incurred as Memorandum of Understanding Agreements between the department and the Department of Finance for the leasing of office
accommodation contain significant substitution rights.
e) Repairs and maintenance costs are recognised as expenses as incurred.
f)
Write-off of debt and waivers: the Public Health Amendment (COVID-19 Response) Act 2020 provides the Chief Health Officer with the authority to waive the whole or part
of the fee payable by hotel-quarantined persons under section 202(j), on the grounds of financial hardship or other circumstances where appropriate. The Chief Health Officer
has waived a total of $0.4 million in 2022-23 ($4.0 million in 2021-22). The Treasurer, under his authority, has approved a $8.7 million debt write-off for those hotel-
quarantined persons where the debt is unrecoverable (nil in 2021-22).
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Contents
About us
Significant issues Report on operations Agency performance Operational disclosures ⚫Key performance indicators
Financial disclosures and compliance
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