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8696.0 - Community Services, 2008-09 Quality Declaration 
Latest ISSUE Released at 11:30 AM (CANBERRA TIME) 24/06/2010   
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GLOSSARY


A B C D E F G I L M N O P R T V W

Aged care residential services

Businesses/organisations providing high care and/or low care accommodation to older people and/or people with disabilities.

Average hours worked by volunteers during the year

The total number of hours worked by volunteers in the year ended 30 June 2009 divided by the number of volunteers who provided assistance with community services related activities during that year.

Bachelor degree or higher

Attainment of an undergraduate or postgraduate qualification at a university.


Capital cites and suburbs

The greater metropolitan area (including suburbs) of the capital city of each state and territory in Australia.

Casual/temporary employees

Casual employees are those persons employed by the business or organisation who are not entitled to take paid leave. Temporary employees are those whose employment is for a limited term.

Child care

This category of community services includes the following types of activities and their definition.

Long day care: Provision of care and developmental activities for a minimum of 8 hours per day during week days for at least 48 weeks of the year. In some cases care is available during the weekend and evenings. For children aged from birth to school entry age.

Family day care: Provision of care and developmental activities by carers in their own homes. Variable hours are offered during the working week and in some cases care is available during the weekend and evenings. Open at least 48 weeks of the year. For children aged from birth to 12 years.

Occasional child care: Provision of care and developmental activities for a minimum of 8 hours per day during week days for at least 48 weeks of the year. The number of hours per week which children can attend is limited. In some cases care is available during the weekend and evenings. For children aged from birth to school entry age.

Before and/or after school hours care: Provision of care and developmental activities before and/or after school hours. For children from school entry age to 12 years. Open during school terms/semesters.

Vacation care: Provision of care and developmental activities during term/semester school breaks. For children from school entry age to 12 years.

Other child care: Provision of other types of child day care involving developmental activities, e.g. mobile child day care services.

Pre-school is out of scope and not published.

Classification of community service activity

Community service activities have been broadly classified using the National Classification of Community Services, developed by the Australian Institute of Health and Welfare which includes the following activities:
  • Personal and social support
  • Child care
  • Residential care.

Refer to the relevant items in this Glossary for more detail.
Depreciation and amortisation

The financial charges made in the accounts to reflect that part of the value of the asset which may be regarded as having been used up in producing revenue in a particular accounting period. It represents the accounting process of systematically allocating the cost of a non-current asset over its expected useful life.

Diploma/certificate or equivalent

Attainment of a document certifying the completion of an accredited course of post-secondary education.

Direct community services provision

Those activities which are provided to individuals or families on an interactive or face-to-face basis or on their behalf.

Direct community services provision employees

Employees who spend the majority of their time on direct community services provision.
Employment at end June

Number of persons working for businesses during the last pay period ending in June of the given year. Includes working proprietors and partners, employees absent on paid or prepaid leave, employees on workers' compensation who continue to be paid through the payroll, and contract workers paid through the payroll. Excludes persons paid by commission only, non-salaried directors, volunteers and self-employed persons such as consultants and contractors.

Expenditure on activities for overseas purposes

Expenditure on, or in support of the provision of community services outside Australia. Includes payments made to overseas organisations and associated fundraising.

Expenditure on direct community services activities

This item represents the total expenditure on the provision of direct community services in Australia, including child care, residential care and other personal and social support services. It excludes expenditure on fundraising activities and all activities associated with the provision of community services overseas.

Expenditure on non-direct community services activities

Total expenditure on the provision of non-direct community services in Australia, such as group advocacy and social action, community and community group development and support, service delivery development and support provided to other organisations, administration of funding and monitoring, licensing and regulating of service providers, operation of retirement village self-care units. It excludes expenditure on fundraising activities and all activities associated with the provision of community services overseas.

Expenditure on persons with a disability

This item refers to the amount of expenditure on direct community service provided to those identified as persons with a disability, as a sub group of clients aged 64 or less.

Expenditure on the provision of training for persons working on community services related activities

Amount expended, during the financial year, by businesses/organisations providing community services on the provision of training for persons who worked on community services activities.
'For profit' organisations

Businesses and organisations which operate with the intention of making profits.

Full-time equivalent of total persons working

Number of full-time employees added to the quotient of part-time hours paid divided by standard hours for a full-time employee. Working proprietors and partners of unincorporated businesses are excluded from the calculation of full-time equivalent employment.

Funding and payments to other private organisations and self-employed contractors for the direct provision of community services

Payments made by community services businesses or organisations to other private businesses or organisations for provision of direct community services on their behalf. It includes funding or payment for community service provision made by government agencies to private sector businesses or organisations. Also included are payments made by private sector businesses or organisations to other private sector businesses or organisations, (e.g. self-employed contractors, such as sessional counsellors and therapists or family day carers and respite carers), to provide direct community service on their behalf. Internal transfers between government organisations are excluded.
Government funding

Project or program payments made by Commonwealth, State and local government in the form of operational funds for ongoing operations and capital funds to purchase equipment or property.

Government organisations

Departments, agencies and statutory authorities of Commonwealth, State, Territory and local government, including Councils.
Income from direct community services provision

Income from fees and charges payable by clients for direct community services provision, including child care, residential care and other personal and social support services.

Income from donations and other fundraising

Revenue received by community services businesses and organisations from activities such as appeals, raffles, sponsorships and opportunity shop sales, (i.e. sales of donated goods).

Income from other services

Income from other services such as catering, laundry, training, consultancies, etc.

Industry value added (IVA)

The value added by an industry to the intermediate inputs used by the industry. IVA is the measure of the contribution by businesses in the selected industry to gross domestic product.

The derivation of IVA for market producers, (i.e. those which provide goods and services at prices that are economically significant), is as follows:

sales and service income

plus funding from federal, state and/or local government for operational costs

plus capital work done for own use

plus closing inventories

less opening inventories

less purchases of goods and materials

less other intermediate input expenses

less capitalised purchases

equals IVA.

Wage and salary expenses and most other labour costs are not taken into account in its calculation and nor are most insurance premiums, interest expenses or depreciation and amortisation and a number of lesser expenses including bad debts, computer software expensed and land taxes and rates.

The derivation of IVA for non-market producers, (i.e. those which provide goods or services either free or at prices that are not economically significant) is as follows:

Wages, salaries and benefits paid to employees

plus Depreciation and amortisation.

Refer to Australian Industry (cat. no. 8155.0) for further detail.

Insurance premiums

Insurance premiums are expenses incurred by a business in respect of different types of insurance policies but excluding workers' compensation and compulsory third party motor vehicle insurance. Refer to Australian Industry (cat. no. 8155.0) for further detail.

Interest expenses

Outflow of funds related to the cost of borrowing money. Refer to Australian Industry (cat. no. 8155.0) for further detail.

Interest income

Income earned through the lending out of funds owned by the business. Refer to Australian Industry (cat. no. 8155.0) for further detail.
Labour costs

Expenses involved in the production of goods and services and includes such items as wages, salaries, employer contributions to superannuation funds, workers' compensation costs, fringe benefits tax and payroll tax.

Locations

The number of physical locations from which businesses and organisations operated at the end of June where employees were usually based.
Main activity of persons employed

The activity on which a person working for the business/organisation spent the majority of his or her time during the last pay period ending in June.
No qualification

This refers to persons working for a business or organisation, who have no recognised accreditation for any post-secondary education undertaken.

Non-direct community service provision

This category of community services includes the following types of activities:

Social planning and policy development: Activities which aim to develop policies, programs and plans for the delivery of community services. Includes investigation of existing programs and services, gathering of information and publicising and applying information gained.

Group advocacy and social action: Activities which aim to change or maintain existing social policies and programs. Includes taking community action and lobbying appropriate organisations, (e.g. government departments, about social policy issues of relevance to the general public or to specific groups). Includes such activities carried out by peak bodies or service provider organisations. Excludes individual advocacy and community action on local issues.

Community and community group development and support: Provision of community education involving promotion of greater public awareness about social issues. Information is provided about social problems, such as child abuse and neglect, or community services. Includes the establishment/coordination of community groups and activities focused on enhancing the personal/community support and development capacities of people living within a defined geographical community, (e.g. organising/coordinating community centre based activities, community action on local issues). Also includes activities which seek to enhance the cultural identity of particular communities, such as indigenous or non-English speaking background communities, through such projects as community days, history projects, and promotion of cultural relevance of mainstream services.

Service delivery development and support provided to other organisations: Developing and facilitating the delivery of community services including the provision of specialist advice, coordination, training, volunteer resource development/placement and management advice to management, staff or volunteers of other service providers with the aim of improving the quality of community services provided to clients and/or the efficiency, effectiveness and cost-effectiveness of service provision.

Administration of funding and monitoring, licensing and regulating of service providers: Managing the distribution of program-specific grants and subsidies and managing the regulation of service providers. (This refers only to government departments and authorities.)

Retirement village self-care units: Provision and/or management of independent living units/self-contained units for the aged.

Non-direct/other (persons employed)

Persons employed by community services businesses and organisations who were engaged for most of their time on activities other than providing direct community services. They include managerial and administrative support staff (e.g. managers, bookkeepers, receptionists, policy and research staff) and other employees (e.g. cooks, maintenance workers, cleaners).

'Not for profit' organisations

Organisations whose status does not permit them to be a source of income, profit or other financial gain for the units that establish, control or finance them.
Operating profit/surplus before tax

A measure of profit/surplus before extraordinary items are brought to account and prior to the deduction of income tax and appropriations to owner (e.g. dividends paid).

Operating profit margin

Total operating profit before tax expressed as a percentage of total sales of goods and services.

Other areas

Areas located outside the capital city metropolitan areas of each state and territory.

Other expenses

Includes bad debts; bank charges other than interest; advertising expenses; audit and other accounting fees; legal expenses; motor vehicle running expenses; repair and maintenance expenses; paper, printing and stationery expenses; telecommunication expenses; postal, mailing and courier expenses; freight and cartage expenses; payments for cleaning services; affiliation/membership fees; management fees and charges paid to related and unrelated businesses; entertainment expenses; and other expenses not elsewhere classified.

Other income

Income from sources not separately itemised, including dividend income, net profit or loss on share trading or asset sales or resulting from the revaluation of assets in accordance with the Australian Equivalent of International Financial Reporting Standards (AEIFRS) .

Other income from the provision of services

Income from services other than direct community services. It includes income from non-direct community services provision, rent, leasing and hiring income and income from services such as catering, laundry, training, consultancies, etc.

Other qualification

Persons working for a business or organisation, who have an educational qualification other than a diploma, certificate, bachelor degree or higher.

Output measures

These measures, which differ according to their relevance to the community services activities to which they relate, represent estimates of the quantum of service provided either for the year ended 30 June 2009 or as a daily average.
Payments to employment agencies for staff

Includes payment to employment agencies for the supply or recruitment of staff.

Percentage of Aboriginal or Torres Strait Islander descent

Expenditure on the provision of direct community services to client sub-groups, classified by age and disability status. It expresses as a percentage of expenditure on each sub-group the amount expended on direct community service provision to persons identified as being of Aboriginal or Torres Strait Islander descent.

Permanent full-time employees

Employees who work 35 hours or more per week and are entitled to paid leave.

Permanent part-time employees

Employees who work less than 35 hours per week and are entitled to paid leave.

Personal and social support and associated services

This category of community services includes the following types of activities:

Information, advice and referral: Provision of information, advice or referral regarding community services, specialist resources, financial matters, legal matters, consumer issues and rights, available housing options and tenancy rights. Provision of assistance in obtaining information about, and establishing contact with, members of natural families of adopted persons. Provision of interpreter and translation services.

Individual and family support: Support for successful functioning as an individual or as a family member. Includes personal advocacy, counselling (including telephone but excluding financial counselling), professional case management of individual service plans, re-establishment and maintenance of minimum levels of family, household and child-rearing management skills, and coordination of self-help and mutual support initiatives (e.g. support provided by social workers). Includes post-placement support for adoption and foster post placement care and support.

Recreation/leisure activities: Provision of club activities, (e.g. senior citizens), excursions, holidays and structured craft and hobby courses for the purpose of supporting personal and social functioning.

Community transport: Provision of transport services for general community use to travel to community facilities/activities. Excludes transport services specifically for individuals.

Other independent and community living support: Provision of other services supporting/developing the capacity for independent living and/or social interaction within the community, through the provision of opportunities for learning, developing and maintaining personal and social survival skills, e.g. personal development courses, youth programs, day/respite care centre for the aged or for persons with disabilities. Activities are generally structured and provided through group sessions, (e.g. support groups and drop-in support facilities).

Community nursing services: Provision of personal care, health care, treatment and supervision in the home of the recipient.

Other support in the home: Other practical support for personal or social functioning in daily life, which enables recipients to live and function in their own homes or normal places of residence (where there is an independent residence). Includes assistance with personal tasks (e.g. showering, dressing and grooming) and domestic tasks (e.g. washing, cooking, cleaning, shopping, home maintenance), meals on wheels, in-home respite care, companionship and personal transport.

Financial and material assistance: Provision of financial aid and goods on a temporary emergency basis, to meet particular needs in times of crisis or disaster, such as equipment, clothing and household items, food and vouchers.

Pre vocational/vocational training and employment for persons with disabilities: Preparation for vocational training and training for employment for persons with disabilities, including literacy and numeracy skills, English as a second language and training not associated with job placement activities in the labour market by providing training, job search skills, help in finding work, placement and support in open employment and, where appropriate, supported employment.

Supported employment for persons with disabilities: Provision of paid employment in conjunction with ongoing support for persons with disabilities.

Job placement and support for persons with disabilities: Assistance in providing basic skills for obtaining employment and assistance in obtaining and retaining paid employment in the open labour market, including associated training.

Statutory protection and placement (including adoption placement): Activities include daily care, protective investigation, post-investigation intervention, removal to alternative care, statutory case management of out-of-home placements and/or application for a child protection order to the Children’s Court.

Foster care placement: Placement of a child or young adult who lives apart from natural or adoptive parents in a private household with one or more adults who act as substitute parents.

Other accommodation placement (including outreach services): Services which assist disadvantaged people to gain access to, and help maintain them in, suitable community housing arrangements, (e.g. state or territory housing agency accommodation). Includes placement/outreach services for those leaving refuges.

Juvenile and disability corrective services: Correctional and rehabilitative supervision and protection of public safety, through corrective arrangements (e.g. supervision of community based orders, management of juvenile justice detention centres) and advice to courts and parole boards generally relating to offending young people and persons with intellectual and psychiatric disabilities on court orders. This excludes adults on community service orders, except those with psychiatric or intellectual disabilities, and other adult corrective services.

Purchases

Costs of goods and services used in the production of the final output of a business. The item includes purchases of goods for resale, foodstuffs, cleaning and catering consumables, linen, medical supplies and electricity, fuels and water. Excluded are capitalised purchases and changes in inventories.
Rent, leasing and hiring expenses

Costs for the rent, leasing (excluding finance leases) and hiring of vehicles, land, buildings, machinery, equipment and any other property from other businesses or individuals. Refer to Australian Industry (cat. no. 8155.0) for further detail.

Residential care

This category of community services refers to out-of-home facility based accommodation/care and excludes domestic home-based accommodation/care. It includes the following types of services:

Crisis accommodation: Accommodation in an emergency or crisis situation along with support services such as legal assistance and counselling. The accommodation and support provided are generally immediate and short-term, usually for periods of less than three months.

Transitional accommodation: Accommodation for transitional purposes along with support services. The transition may be towards independent living or towards returning home and is generally more stable and provided for longer than crisis accommodation (i.e. six months to two years).

Residential aged/disabled care:
      High care: Provision of ongoing or long term intensive care as well as accommodation. High care includes personal care, health care, treatment, supervision and residential palliative care.
      Low care: Long term accommodation, personal care (i.e. assistance with dressing, mobility, personal laundry) and supervision of medication, at a special purpose residential facility.

Respite care: Provision of accommodation and support at a special purpose residential facility for people with a disability, older people, or family members under stress to have a period of relief. Services include accommodation, meals and assistance with showering, dressing and eating.

Residential rehabilitation: Facility-based accommodation providing structured rehabilitation programs involving specific goals for people with a disability.

Other residential care: Other facility-based supported living arrangements for children, young people and adults who will eventually either return to their families, be accommodated with alternative care-givers or move to more independent living, (e.g. children's or family group homes, campus homes, group homes for persons with disabilities).
Total expenses

The sum of all expense components.

Total hours worked by volunteers for year ended June 2009

A measure of unpaid work performed in the provision of direct and non-direct community services provision on behalf of community services businesses or organisations.

Total income

The sum of all income components.
Volunteers during the year

The number of persons who, during the year ended 30 June 2009, willingly provided community services businesses or organisations unpaid help in the form of time, service or skills in the provision of direct and non-direct community services. It includes volunteers who sat on boards of management or were members of fundraising committees.
Wages and salaries

The gross wages and salaries (excluding capitalised wages and salaries) of all employees of the business. This item includes severance, termination and redundancy payments, salaries and fees of directors and executives, retainers and commissions of persons who received a retainer, bonuses, and annual and other types of leave. Provision expenses for employee entitlements (e.g. provisions for annual leave and leave bonus, long service leave, sick leave, and severance, termination and redundancy payments) are also included. Payments related to salary sacrifice and payments to self-employed persons such as consultants, contractors and persons paid solely by commission without a retainer are excluded, as are drawings from profits.

Working proprietors and partners of unincorporated businesses

A working proprietor of an unincorporated business operates his or her own business (a sole proprietorship), while a partner, along with one or more other partners, operates a partnership. Working proprietors and working partners are:
  • the owners of their business
  • legally inseparable from the business entity
  • liable for any business debts that are incurred.

As such, working proprietors and working partners of unincorporated businesses are not considered to be employees of their business.

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