Home And Community Care Program In Western Australia - Giude To The Unit Costs Spreadsheet - 2012 Page 13
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15Guide to the Unit Costs Spreadsheet
4. REVIEW YOUR UNIT COSTS
The Unit Cost for each service is shown in row 12 of the Summary worksheet.
Do the Unit Costs appear reasonable?
This is easier to ask than answer, as the Unit Cost will vary with each organisation, the type
of services provided, the model of service delivery, the characteristics of the clients and the
location and size of the service.
If costs seem too low or too high, check the information you have entered in the Services,
Hours and Costs worksheets.
If costs are too high consider:
Are service delivery and other staff fully engaged? (Review the time allocated to direct
service delivery and indirect time in the Hours Sheet.)
‐
For example: are Direct Service Delivery hours per week in the Hours Sheet (cell X7)
appropriate to the Delivered Outputs per week (cell Y7) considering the model of
service, dead time, leave et cetera? Is there too much or too little staff time to have
delivered the services?
‐
Is the Unit Cost for each service type reasonable given the service delivery model?
‐
Do rosters/schedules maximise staff time?
‐
Are staff numbers appropriate?
‐
Is fees income appropriate for the Delivered Outputs?
Look at the component parts of the Unit Cost. These will indicate where expenditure may
be too high. Consider the percentage of each component.
‐
What are reasonable percentages?
‐
Are Direct Employee Costs reasonable?
‐
Are Direct Travel Costs reasonable?
‐
Are Indirect Time Costs reasonable?
‐
Are Overhead Costs reasonable?
Consider if costs are appropriately allocated to service types in the Costs Sheet.
‐
For example: are food costs allocated to the meals service? Are vehicle costs
including depreciation allocated appropriately to services that use vehicles?
5.
INCOME STATEMENT
The Income Statement worksheet (shown below) presents the income statement funded
services are required to provide to HACC at the end of each financial year. The Income
Statement is completed from the income and expenditure information you entered into the
Unit Costs Spreadsheet. If this information is accurate the Income Statement will be
accurate. Space is provided for you to enter notes, and information for the previous financial
year.
Note that the Recurrent Grants can be over-written to reflect recognised revenue.
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