Investor Presentaiton
Department of Health
Notes to the financial statements
For the year ended on 30 June 2023
4.3
Commonwealth grants and contributions
Contents
2023
$'000
2022
$'000
Recurrent grants - cash
National Health Reform Agreement (NHRA) (a):
Statutory authorities within WA health
2,358,918
2,319,207
Public health division within the department
55,428
47,842
Specific purpose grants:
COVID-19 Response (b)
Department of Veterans' Affairs
Aged Care Programs
Community Health and Hospitals Program
Disability Support for Older Australians
Public Dental Services for Adults
Other programs
Recurrent grants - non-cash
116,899
698,584
46,995
62,755
39,710
44,425
9,500
5,653
Public Health Outcome Funding Agreement - Vaccines
1,890
1,984
1,588
9,748
22,075
29,773
Essential vaccines received free of charge
Total Commonwealth grants and contributions
40,275
41,686
2,698,931
3,256,004
a) As from 1 July 2012, activity based funding and block grant funding have been received from the Commonwealth Government under the National Health Reform
Agreement (NHRA) for services, health teaching, training and research provided by local hospital networks or other organisations, and any other matter that under that
Agreement is to be funded through the National Health Funding Pool, the State Managed Fund (Health) Account and the State Managed Fund (Mental Health) Account.
The new funding arrangement established under the Agreement requires the Commonwealth to make funding payments to the State Pool Account from which
distributions to the local hospital networks are made by the department and Mental Health Commission. All moneys in the State Pool Account and in the State Managed
Fund (Health) Account are fully allocated to local hospital networks in each financial year (see note 9.9 'Special purpose accounts'). Under the National Health Reform
Agreement, the Commonwealth Government also provides public health funding to the department of Health.
b) As part of the National Partnership Agreement, the Commonwealth contributed $116.9 million in 2022-23 ($698.6 million in 2021-22) to the department in response to
COVID-19.
Recurrent grants are recognised as income when the grants are receivable.
Capital grants are recognised as income when the department achieves milestones specified in the grant agreement.
Income from grants to acquire/construct a recognisable non-financial asset to be controlled by the department is recognised when the department satisfies its obligations
under the transfer. The department satisfies the obligations under the transfer to construct assets over time as the non-financial assets are being constructed. The
department typically satisfies the obligations under the transfer when it achieves milestones specified in the grant agreement and amounts received in advance of obligation
satisfaction are reported at note 6.6 'Contract liabilities'.
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