DHB/MoH Common Chart of Accounts
Version 7.0
Issued December 2011
Valid for reporting from 1 July 2012
Contents
1.
STATEMENT OF PURPOSE ............................................................................................................3
2.
APPLICATION ..................................................................................................................................3
3.
CHART MAINTENANCE AND CHANGE REQUESTS....................................................................3
4.
GENERALLY ACCEPTED ACCOUNTING PRACTICE ..................................................................3
5.
RELATIONSHIP OF THE CCoA TO THE COMMON COSTING STANDARDS .............................4
6.
STRUCTURE AND DEFINITIONS ...................................................................................................4
6.1. GENERAL LEDGER STRUCTURE: ..........................................................................................4
6.2. SCOPE OF THE DHB/MoH CCoA ............................................................................................5
6.3. MANDATORY LEVELS .............................................................................................................5
6.4. STRUCTURE HIERARCHY .......................................................................................................7
6.5. NUMBERING SCHEME .............................................................................................................8
6.6. DEFINITIONS: MAJOR CATEGORY, SUB CATEGORY & GROUP ........................................8
7.
DHB/MoH FINANCIAL REPORTING FRAMEWORK ...................................................................11
7.1. INTRODUCTION......................................................................................................................11
7.2. DHB FRAMEWORK .................................................................................................................11
7.3. PRINCIPLES ............................................................................................................................12
7.4. REPORTING REQUIREMENTS..............................................................................................12
7.5. MONTHLY FINANCIAL REPORTING TEMPLATE .................................................................13
7.6. MONTHLY FINANCIAL REPORTING TEMPLATE CODES ...................................................15
8.
CONSOLIDATED CROWN FINANCIAL STATEMENTS ..............................................................16
8.1. REQUIREMENT .......................................................................................................................16
8.2. ELIMINATING INTER-CROWN ENTITY TRANSACTIONS ....................................................16
APPENDICIES
APPENDIX A: DETAILED COMMON CHART OF ACCOUNTS (refer separate Excel Workbook)
APPENDIX B: SUFFIX NUMBERING FRAMEWORK
APPENDIX C: PERSONNEL / COMMON COSTING POOLS
DHB/MoH Common Chart of Accounts
1. STATEMENT OF PURPOSE
1.1
The purpose of the DHB/MoH Common Chart of Accounts (CCoA) is to provide a
nationally consistent coding system for the recording of transactions by District Health
Boards (DHBs) and the Ministry of Health (MoH).
1.2
The CCoA will allow common presentation, interpretation and use of financial information
produced by DHBs.
1.3
The CCoA supports and provides a stable platform for the Common Costing Standards
and all cost reporting, comparative analysis and benchmarking.
2. APPLICATION
2.1 The CCoA is a mandatory accountability document under the Nationwide Service Framework.
2.2 The entire CCoA applies to all District Health Boards, their subsidiaries and other 100%
Crown-owned health related entities, including shared services agencies from 1 July 2002.
2.3 The Ministry of Health is required to use the CCoA for recording Provider payments
categorised in the 6000 series of codes. This is the shared part of the CCoA.
3. CHART MAINTENANCE AND CHANGE REQUESTS
3.1
The CCoA is maintained under the authority of the CFO Technical Accounting Group (TAG).
3.2
The secretariat function for the chart is provided by the NHB, DHB Performance section.
3.3
TAG manages a CCoA working group that is intended to be representative of the sector
with an appropriate skill mix to cover all aspects of the chart. The structure and personnel
will be reviewed annually as part of the CCoA review process.
3.4
The CCoA will be dynamic so it can support the varying financial reporting needs of DHBs
and MoH. Change requests and issues are to be directed to the Chair or Secretary of the
working group. Requests must be submitted by 31 July of each year. The CCoA will be
updated annually each October.
4. GENERALLY ACCEPTED ACCOUNTING PRACTICE
4.1.
The CCoA is intended to comply (or support compliance) with Generally Accepted
Accounting Practice (GAAP) as described in accounting standards promulgated by the
New Zealand Institute of Chartered Accountants.
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5. RELATIONSHIP OF THE CCoA TO THE COMMON COSTING STANDARDS
5.1.
The conceptual framework of the DHB/MoH CCoA, and their relationship to the Common
Costing Standards is depicted below.
FIGURE 1 – Conceptual Framework of DHB/MoH CCoA with the Common Costing Standards
Purchase Units
Patients
Intermediate Products
Fully Costed Direct R/C’s
Direct R/C’s
DHB
COMMON CHART
of ACCOUNTS
Indirect R/C’s
General Ledger
DHB
Common
Chart of
Accounts
COMMON COSTING
STANDARDS
6. STRUCTURE AND DEFINITIONS
6.1 GENERAL LEDGER STRUCTURE
The Chart of Accounts: The Multi-segment General Ledger coding number, which describes
some, or all of the following elements:





Entity (Organisation)
Service (or Division)
Responsibility Centre
Account Number
Any Suffixes
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Example (structure for use at Waitemata DHB):
02
– 70 – 740 – 2468 – 00000
Segment 1
Organisation
Segment 2
Service
Waitemata DHB
Clinical Support
Segment 3
RC
Segment 4
Account Number
General Laboratory Phlebotomist
Segment 5
Suffix
Accident Leave
This example explains:
 Waitemata DHB (Organisation)
 Clinical Support (Service)
 General Laboratory (RC)
 Phlebotomist Payroll (Account)
 Accident Leave (Suffix)
6.2 SCOPE OF THE DHB/MoH CCoA
The Scope of this Standard is to define a consistent structure and methodology for the account
number segment of the multi segment general ledger coding number (segment 4 as circled in the
above example).
The definition and use of organisational unit segments (segments 1, 2 and 3 in the above
example) is at the discretion of individual DHB. The use of the account suffix segment (segment
5 in the above example) is optional. Account suffixes may be implemented and used to
breakdown costs to a more detailed level.
The account number segment consists of up to 4 mandatory levels. These are described below:
6.3 MANDATORY LEVELS
The following mandatory levels apply to DHBs.
Level 1 – Major Category:
1000’s
Revenue
2000’s
2001
2002-2199
2200-2399
2400-2599
2600-2799
2800-2999
3000’s
4000’s
5000’s
6000’s
8000’s
9000’s
Expenditure
Personnel
Medical Personnel
Nursing Personnel
Allied Health Personnel
Support Personnel
Management/Administration Personnel
Outsourced Services
Clinical Supplies
Infrastructure & Non-Clinical Supplies
Provider Payments (joint DHB/MoH use)
Internal Allocations
Balance Sheet
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Level 2 – Sub Category:
A significant subdivision inside a Level 1 Major Category.
Example: Within Level 1 Major Category ‘Revenue’, Level 2 identifies the following divisions:
Government and Crown Agency Sourced, Patient/Consumer Sourced and Other Income.
NOTE: Not all categories (Level 1) have Sub Categories (Level 2).
Level 3 – Group:
Defines significant subdivisions inside a Level 2 Sub-Category.
Example: Within Level 1 Sub Category ‘Allied Health’ Level 3 identifies the following divisions:
Therapies, Psychologists, Social & Community, Laboratory, Payroll, Pharmacy, Radiology &
Radiotherapy, Ambulance & Paramedical, Other Allied Health & Allied Health-Other Costs.
Level 4 – Posting Level Account:
Defines the account into which transactions are posted and accumulated.
Example: Within Level 3 Group ‘Laboratory’, Level 4 identifies the following divisions:
Laboratory Technologists, Laboratory Assistants and Phlebotomists.
NOTE: There are a number of level 4 accounts (particularly in the Payroll Expenditure Major
Categories) which can be omitted, if a level 5 account (i.e. suffix) is used.
Level 5 – Suffix Account: Defines the sub accounts within the posting account, which in turn are
used for posting transactions. This level is optional, as different DHB G/L systems may not be
able to cope with Suffixes. The suffix allows individual DHBs to track specific items, as per
individual organisational need.
Payroll Example: Within Level 4 Account ‘2471 - Senior Pharmacist’, Level 5 includes the
following divisions in addition to Regular time payment: Accident Leave, Annual & Long Service
Leave, Other Leave, Sick Leave, Statutory, Training/Study Leave, Allowances, etc. See
Appendix A: Chart of Account Detail.
Non-Payroll Example: Within the Level 4 Account ‘3404 – Central Nervous System
Pharmaceuticals’, suffix accounts 01 and 02 could be used to refer to Clozapine and Olanzapine
respectively (Schizophrenia drugs – tracked due to their high costs).
6.4 STRUCTURE HIERARCHY
The hierarchical framework for determining an account number is illustrated in the flow diagram
below for a Registered Nurse Long Service Leave accrual.
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Framework for Determining Account
Number - Statement of Financial
Performance
Revenue
Revenue or
Expense?
Similar logic tree
Expense
Payroll
Outsourced
Services
Clinical
Supplies
Infrastructure
& NonClinical
Supplies
Provider
Payments
Internal
Allocations
Account Number ‘Build’
Occupational
Group?
Medical
Account Number: 2_ _ _
Nursing
Allied Health
Support
Management /
Administration
Account Number: 22 _ _ (with suffix) or
23 _ _ (non-’regular’ pay without suffix)
Professional
Group?
Senior
Nurse
Registered
Nurse
Enrolled
Nurse
Senior
Midwife
Registered
Midwife
Health
Service
Assistant
Account Number: 2210 (with suffix)
2210 or a 2300 if not ‘regular’ pay type
Pay Type ?
Ordinary
Annual &
LSL
Sick Leave
Overtime
Account Determined
Penal
Account Number: with Suffix:
without Suffix:
Etc
2210xx
2347
6.5 NUMBERING SCHEME
Specific 4 digit account numbers have been prescribed in the DHB/MoH CCoA. Where it has
been necessary for DHB’s to have further flexibility of data capture and reporting then 2 options
exist:
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1. Use of Suffix Accounts (both Statement of Comprehensive Income and Statement of Financial
Position)
2. Use of Ranges. For specific account codes (i.e. bank accounts), a range of accounts has
been specified for usage. This is the only situation for using accounts other than prescribed in
this standard.
3. The numbering of the accounts has been done to accommodate different general ledger
systems, and their technical specifications:


Parent (or Summary) accounts at major categories, and grouping levels, are required by
some G/L systems. Thus, the parent account number (i.e. 4th digit = 0, 1, or even 2) has
been reserved from use by a (level 4) posting level account.
Parent accounts may also use the account number ending in ‘99’. Hence this account
number has also been reserved.
6.6 DEFINITIONS: MAJOR CATEGORY, SUB CATEGORY & GROUP
Refer to New Zealand Institute of Chartered Accountants Financial Reporting Standards for
generic definitions.
STATEMENT OF FINANCIAL PERFORMANCE
Revenue
External sources of revenue or cost recovery to the DHB. Excludes internal charging or billings at
a consolidated level.
Government and Crown Agency Sourced Revenue
This consists of revenue sourced from central government and its agencies.
following revenue streams:
 MoH – Vote Health
 MoH – Personal Health
 MoH – Mental Health
 MoH – Public Health
 MoH – Disability Support
 MoH – Maori Health
 Inter District Flows
 Other DHB’s
 Government (non DHB’s)
It includes the
Patient / Consumer Sourced Revenue
Other Income
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Expenditure
Personnel
Direct costs for those staff directly employed (i.e. those people with a legal employment
relationship) by the DHB. This category therefore excludes contractors.
Medical Personnel
All staff employed primarily as practicing physicians and/or surgeons. This does not include
medical staff employed solely in a management role.
Nursing Personnel
All qualified nursing staff, registered and enrolled, and nursing aides. This does not include
nursing staff employed solely in a management role. The CCoA has categorised Nursing by
professional occupation group, rather than by location/health specialty.
Allied Health Personnel
All professional health occupations (excluding medical or nursing staff) employed to provide
patient care, either directly or indirectly.
Support Personnel
All staff employed to maintain the infrastructure and facilities of the DHB.
Management/Administration Personnel
All management, clerical and corporate staff. Includes any clinical staff employed solely in a
management role.
Outsourced Services
Purchase of external staff through bureau or other employment organisation (i.e. contractors,
where a legal employment relationship does not exist). Services provided here are input-based
(i.e. inputs into the process of delivering patient care) rather than output based.
Medical Personnel
Nursing Personnel
Allied Health Personnel
Support Personnel
Management/Administration Personnel
Outsourced Clinical Services
Provision of entire diagnostic or treatments to the DHB, as an outsourced service (i.e. more than
just the pure labour). Examples include laboratory tests, MRIs, CTs, etc. Services provided here
are input-based (inputs into the process of delivering patient care i.e. inputs into a larger health
output/purchase unit) rather than outputs based (these are coded to the Provider payments
section).
Outsourced Corporate Services
Provision of entire (or mostly entire) Corporate services to the DHB, as an outsourced service (i.e.
more than just the pure labour). Examples include Finance, Human Resources, Information
Technology, and supply chain (including procurement). (Note that partial IT Bureau and
Outsourcing Fees are coded under a/c 5305).
Outsourced Services – Funder Services
To be utilised for outsourced costs of Provider Audit & Monitoring and Service Monitoring &
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Assessment as well as the funding of the DHB Shared Services funding agencies.
Clinical Supplies
Materials or suppliers used or consumed either directly or indirectly, in the treatment of patients.
 Treatment Disposables
 Diagnostic Supplies & Other Clinical Supplies
 Instruments and Equipment
 Patient Appliances
 Implants and Prostheses
 Pharmaceuticals
Drug expenditures, classified into individual accounts as categorised by the British
National Formulary.
 Other Clinical & Client Costs
Infrastructure & Non-Clinical Supplies
All non-payroll expenses related to the operation or maintenance of the organisational
infrastructure rather than the direct treatment of patients.
 Hotel Services, Laundry & Cleaning
 Facilities
 Transport
 IT Systems & Telecommunications
 Interest & Finance Charges
 Professional Fees & Expenses
 Other Operating Expenses
 Democracy
 Subsidiaries and Joint Ventures
Provider Payments
Payments & disbursements made to providers by the Fund within the DHB. These are outputbased payments (in contrast to input based payments as identified in the Outsourced Clinical
Services section). Payments are made for an output-based service (e.g. IPA & GP consultations,
Community pharmacy drugs dispensed).
 Personal Health
 Mental Health
 Public Health
 Disability Support
 Maori Health
Internal Allocations
Internal charges or Billings between Responsibility Centres (RC’s) within the DHB eliminate at a
consolidated level.
STATEMENT OF FINANCIAL POSITION
Current Assets
Non-Current Assets
Current Liabilities
Non-Current Liabilities
Crown Equity
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7. DHB/MoH FINANCIAL REPORTING FRAMEWORK
7.1. INTRODUCTION
All DHBs acknowledge their financial reporting obligations to the Ministry and other central
Government entities. The Ministry will maintain a DHB Financial Reporting Template
consistent with the DHB CCoA, in consultation with the DHBs for their completion. The
Ministry will act as a single central repository for sector financial information receiving
completed monthly templates from each DHB and serving the financial information needs of
the Ministry, Statistics New Zealand and The Treasury (for Consolidated Crown Financial
Statement information). The 6000 range of the chart is jointly shared by the DHBs/MoH in
terms of its structure and use for reporting purposes.
7.2. DHB FRAMEWORK
The Cabinet Minutes of 18 May 2000 state that the DHBs shall produce financial statements
detailing the performance of three dimensions (arms) of DHBs, as set out below. The rational
behind this policy is to maintain the transparency and accountability in the allocation of funds
towards DHB Provider and non-hospital service providers.
DHB Funder – responsible for the funding of health and disability services. In this arm DHBs
report on the receipt of funds from the Crown and the allocation of funds to providers,
including to their own hospitals. This excludes governance, management and administration
activities relating to allocation of funds.
DHB Provider – responsible for governance and management of crown owned hospital
and associated health services. Reports on the provision of health and disability services
and associated fringe activities such as renting surplus properties etc.
DHB Governance & Funding Administration - refers to the governance, management
and administration activities relating to the allocation of funds. This includes:

DHB Board costs, such as payments to Board members, meeting expenses, etc.

all costs relating to the advisory committees to the Board, such as the Community
and Public Health Advisory Committee, Disability Support Advisory Committee and
Hospital Advisory Committee. The Hospital Advisory Committee could fit in DHB
Provider, but the funding for the committee is included in the overall funding for
DHB Governance and Funding Administration

the corporate costs of servicing the Board (Board secretariat function)

the share of the CEO costs relating to DHB Funder

the corporate costs of working on DHB accountability requirements

specific costs of managing DHB Funder, such as needs assessment, contracting
with providers and monitoring the providers

the share of corporate costs in managing DHB Funder, such as share of Finance,
IT, etc.

costs relating to shared services agencies

the cost of internal audit which works at the Board's behest.
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This excludes:

the share of CEO costs relating to DHB Provider

the share of corporate costs relating to DHB Provider.
7.3. PRINCIPLES
The reporting requirements are based on the following principles:
1)
A DHB is one organisation. The overall benefit of a DHB should take precedence to
the benefit of a particular dimension of the DHB. However, Government wants
transparency between the three dimensions of Funds, Governance & Funding
Administration and Provision.
2)
DHBs must report on the performance of DHB Funder. DHBs must report on the
allocation of funds to the providers. Reporting on DHB Funder should clearly identify
how funds are spent in each of the five service areas:
(i)
Personal Health
(ii)
Mental Health
(iii)
Disability Support Services
(iv)
Public Health and
(v)
Maori Health.
3)
DHB Funder will undertake all funding activities. DHB Funder will hold all the risk
relating to funding activities and shall not transfer it to DHB Provider.
4)
DHBs must report on the use of funds allocated to DHB Governance & Funding
Administration.
5)
DHBs must report on the performance of the DHB Provider. DHBs must report on use
of funds allocated to the providing arm of the DHB, assets employed and liabilities or
risk entered into in the provision of services.
6)
Retained earnings of separate arms of DHBs should be recorded separately and
should be reinvested or used to manage the risk of respective arms.
7)
DHBs should provide sufficient information to produce consolidated reports on the
performance of a given DHB, the sector and the government.
8)
The reporting system shall be effective and efficient and build on what already exists
in the sector including the CCoA.
9)
Sector Services will act as paying agents for the DHBs and will process all provider
contracts and payments including those with other DHBs.
10) DHBs will maintain the Service Level Agreement (SLA) between DHB Funder and
DHB Provider (and can provide proforma journals to account for SLA). The nationwide
service framework and national pricing will be relevant to DHBs in setting the SLA.
7.4. REPORTING REQUIREMENTS
DHBs are required to produce separate financial statements for the three dimensions or
arms and other financial information as set out below:
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
DHB Funder - Statement of Comprehensive Income.

DHB Governance & Funding Administration - Statement of Comprehensive Income.

DHB Provider - Statement of Comprehensive Income for DHB Provider.

A set of adjustments that will enable the production of consolidated statements for the
whole of the DHB.

Consolidated Statements of Comprehensive Income, Position, Changes in Equity and
Cash Flow for the DHB as a whole.

Information on inter-DHB and inter-Crown Entity transactions and balances.
Statement
DHB
Funder
DHB
Provider
DHB
Governance
& Funding
Admin
Consolidation
Eliminations
Consolidated
Statements
Statement of
Comprehensive Income





Statement of Financial
Position
Combined Statement
Statement of Changes in
Equity
Combined Statement
Cashflow Statement
Combined Statement
Supplementary information
Inter-DHB and inter-Crown Entity transactions
7.5 MONTHLY FINANCIAL REPORTING TEMPLATE
The Monthly Financial Reporting Template is constructed consistent with the CCoA with some
supplementary information requirements.
The conceptual framework of the Monthly Financial Reporting Template is depicted below.
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STATEMENT OF COMPREHENSIVE INCOME
DHB Funder
Personal
Health
DHB
Governance &
Funding
Administration
DHB Funder
Mental Health
Level 3 reporting
Includes net cost
allocation to/from
DHB Provider
DHB Funder
Public Health
DHB Funder
Disability
Support
DHB Funder
Maori Health
DHB Provider
Eliminations
Level 3 reporting
Includes net cost
allocation
to/from DHB
Provider
As DHB (internal)
Provision is classified
in the DHB Funder
Financial Statements
as Level 4 Provider
Payments these
amounts need to be
eliminated to produce
Consolidated
Financial Statements
DHB
Consolidated
Either Elimination
information or
Consolidated
information need to
be provided
Supplementary
financial statement
disclosure
information:
 Depreciation
 Interest Costs
 Etc
Supplementary
Sector & Crown
consolidation
information:
(Additional L3 or
L4 information
showing amounts
to eliminate)
For each ring fence
Revenue
Level 3 reporting
Provider Payments
Level 4 reporting
STATEMENTS OF CASHFLOW & FINANCIAL POSITION
DHB
Consolidated
Provide
consolidated
information for all
arms.
Sector &
Crown
Consolidation
Information:
(Additional L3
information
showing amounts to
eliminate)
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7.6 MONTHLY FINANCIAL REPORTING TEMPLATE CODES
The following coding system shall be used in financial reporting to the Ministry.
The first segment of the code identifies the service area and the dimension of the DHB. The
second segment relates to account code, based on the Common Chart of Accounts. The third
segment of code identifies inter-DHB and inter-crowns Entity transactions.
The CCoA (Appendix C) suggests using suffix numbers to identify the area service code. Any
DHBs whose systems cannot use five-digit suffixes should capture the information another way,
e.g. the responsibility centre codes could be used to identify the ring fence (the first two digits of
the suffix). This would reduce the suffix to three digits. Then the data needs to be mapped to
report to the Ministry.
XX – XXXX - XXXXX
As per DHB
CCoA Suffix to
identify InterDHB/Crown
Entity
Arm/Service
Area
DHB Funder,
DHB Provider,
Personal Health,
etc.
Account Code as per
CCoA (generally
Level 3)
Arm/Service Area Code
00
01
05
10
20
Description
Consolidated Accounts
Intra-DHB Consolidation Eliminations
DHB Governance & Funding Administration
DHB Provider
DHB Funder
30
40
60
70
80
90
Maori Health
Personal Health
Disability Support Services
Public Health
Mental Health
Other
95
97
98
Inter-DHB elimination
130
140
Mental Health supplementary
Inter-Crown eliminations
CFIS
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Maori Health
Personal Health
15
160
170
180
190
Disability Support Services
Public Health
Mental Health
Other
8. CONSOLIDATED CROWN FINANCIAL STATEMENTS
8.1. REQUIREMENT
The Public Finance Act 1989 and the Fiscal Responsibility Act 1994 require the government
to produce actual and forecast financial statements in accordance with Generally Accepted
Accounting Practice (GAAP). GAAP requires full line-by-line consolidation of State Owned
Enterprises (SOE’s) and Crown Entities (CEs).
The Ministry will act as intermediary to collect information for Treasury on the DHB sector.
This eliminates the need for the DHBs to report to Treasury directly.
The information for the Crown financial statements incorporates the DHB consolidated
financial statements supplemented by further information requirements as detailed in the
reporting template. Some of this information will be available from the DHB General Ledger
whilst some will need to be sourced from sub-ledgers of the General Ledger and other
sources.
8.2. ELIMINATING INTER-CROWN ENTITY TRANSACTIONS
Treasury requires information on all material inter-Crown Entity transactions to produce
consolidated Crown financial statements in accordance with the Crown accounting
procedure. Some inter-Crown Entity transactions may not be material to individual
organisations, but in aggregate they may be material to the Crown accounts as a whole. (For
example, transactions with NZ Post.)
The eliminations required for the Crown financial statements are set out in the Intercrown
worksheet of the reporting template. This details all the Government Departments, Crown
Entities and State-Owned Enterprises for which transactions and balances need to be
identified.
Please refer to the document “Requirements and Guidelines for Using Templates” for
detailed guidance on reporting Inter-Crown transactions.
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APPENDIX B: SUFFIX NUMBERING FRAMEWORK
Suffix Numbering Framework
(Optional)
This appendix provides an optional (Level 5) Suffix Numbering Framework that may be adopted by
individual DHBs for the following reasons:
1.
The DHB CCoA provides this option for Payroll non-ordinary Time Payments in lieu of a Level 4
Account.
2.
The recording of all financial information in the DHB CCoA at a Level 4 (Posting Account Level)
is insufficient, without supplemental information, to capture the details required to record all
transactions and balances with:
a)
b)
c)
3.
DHB and other Health Sector Entities – to facilitate consolidated Sector Financial
Statements.
Other Crown Entities – to facilitate consolidated Crown Financial Statements; and
The five Health Fund service areas and MoH sub-groups for Provider Payments.
Sector Services record the nature of Provider Payments i.e. whether they are fixed payment,
demand driven (uncapped) or variable payment (capped).
The numbering in this framework will parallel that used by the Monthly Financial Reporting Template to
capture the detailed information they require, under 2 above.
Suffix No’s
1-99
Used by:
Payroll Suffix Accounts
41
Accident Leave
42
Annual Leave
43
Other Leave
44
Sick Leave
45
Statutory (including Time in Lieu)
46
Training/ Study Leave
47
Long Service Leave
52
54
56
Allowances
Overtime
Penal
61
63
65
ACC Levy
Fringe Benefit Tax
Meals
66
67
68
69
70
Government Kiwi Saver contributions
Superannuation
GSF Contribution Expense
Defined Contribution Plan
Defined Benefit Plans
71
72
74
Training – Clinical Training Agency
Training – General
External Clinical Supervision
76
Professional Membership Fees & Costs
87
89
Recruitment Expenses & Advertising
Relocation Expenses
95
96
97
98
Gratuities
Grievance Settlements
Payment on return from Maternity Leave
Redundancies
30200-88999 Service Area
NB Digit number indicates which part of the 5-digit suffix code is
being referred to.
The Ministry Service Area
1st & 2nd digit:
30
Maori Health
31
By Maori for Maori (Services that have Maori governance
& management structures)
32
Maori Specific (Services from a mainstream provider, but they
are separately identified as being targeted specifically for
Maori)
33
Maori Health Sector Development
34
MAPO
35
Treaty
40
41
42
43
44
45
46
47
48
49
51
53
55
Personal Health
Child and Youth
Maternity and Neo-natal
Oral Health
Pacific People’s Health
Primary – General Practice Services
Primary – Population-Based Services
Primary – Referred Services Management
Radiology
Pharmac
Medical Surgical
High Cost / Case Management
Inter Regional / Inter District Flows
60
61
63
65
66
67
Disability Support
Age Related
Intellectual
Physical
Children
General
70
71
72
74
75
76
77
78
79
Public Health
Projects
Public Health Contracts – mainstream
Maori Specific Contracts
Pacific Island Specific Contracts
Personal Contracts – Mainstream
Personal Contracts – Maori Specific
Personal Contracts – Pacific Island Specific
Other
80
81
82
83
84
Mental Health
Inpatient Services
Community Services
Community Residential
New Anti-Psychotics
85
86
87
88
Workforce Development
Other Mental Health
Maori Mental Health
Pacific Island Mental Health
3rd digit:
Payment Type:
2 = Fixed Payment
3 = Demand Driven (Uncapped)
4 = Variable Payment (Capped)
4th & 5th digit:
Entity:
00 = Non DHB
01 = Northland DHB
02 = Waitemata DHB
03 = Auckland DHB
04 = Counties Manukau DHB
05 = Waikato DHB
06 = Bay of Plenty DHB
07 = Lakes DHB
08 = Tairawhiti DHB
09 = Taranaki DHB
10 = Hawke’s Bay DHB
11 = MidCentral DHB
12 = Whanganui DHB
13 = Capital & Coast DHB
14 = Hutt DHB
15 = Wairarapa DHB
16 = Nelson Marlborough DHB
17 = West Coast DHB
18 = Canterbury DHB
20 = South Canterbury DHB
21 = Otago DHB
22 = Southland DHB
23 = NZ Blood
25 = Southern DHB
9. APPENDIX C: PERSONNEL / COMMON COSTING POOLS
Personnel /
Common Costing Pools
Personnel account definitions (with corresponding common costing standard cost
pool)
MEDICAL (ABFAC Standard, Schedule 7.7.3, 7.7.3a, 7.7.6, 7.7.10, 7.7.11, 7.7.15)
Specialist Medical Officer
MOSS
General Practitioners
Registrars
House Officers
Probationers and Interns
NURSING (ABFAC Standard, Schedule 7.7.2, 7.7.8, 7.7.10, 7.7.11, 7.7.12, 7.7.13, 7.7.14, 7.7.15,
7.7.16)
Nurse Practitioners
Senior Nurses - this includes Senior Nurses, Nurse Managers, and Nurse Educators
Registered Nurses
Enrolled Nurses
Nurse Assistants
Registered Midwives
Internal Bureau Nurses
Health Assistants
ALLIED HEALTH (ABFAC Standard, Schedule 7.7.7)
Audiologists
Child Therapists
Dental Therapists
Occupational Therapists
Physiotherapists
Podiatrists
Speech Therapists
Therapist Aids/Assistants
Therapist Interns/Trainees
Other Therapists
Case Managers
Community Support Workers
Cultural Workers
Health Education Workers
Health Promotion Officers
Health Protection Officers
Home Aides
Psychologists
Psychotherapists
Recreation/Training/Welfare Officers
Social Workers
Trainee Psychologists
Youth Workers
LABORATORY (ABFAC Standard, Schedule 7.7.4)
Laboratory Technologists
Laboratory Assistants
Phlebotomists
PHARMACY (ABFAC Standard, Schedule 7.7.9)
Pharmacists
Pharmacist Interns
Pharmacist Technicians & Assistants
RADIOLOGY & RADIOTHERAPY (ABFAC Standard, Schedule 7.7.6)
MRTs & Sonographers
MRTs & Sonographer Students
AMBULANCE & PARAMEDICAL
Ambulance Officers
Intermediate Care Ambulatory Officers
Paramedics
OTHER ALLIED HEALTH
Technicians
Dietitians
Hearing/Vision Testers
Scientific Officers & Researchers
Other Allied Health Staff
SUPPORT STAFF (No Cost Pool)
Hotel Services Supervisors
Cleaners
Cooks
Drivers
Kitchen Assistants
Orderlies
Security Patrolmen
Storemen
Other Hotel Services Workers
Laundry & Sterile Supply Supervisors
Laundry Workers
Sterile Supply Assistants
Biomedical Technicians
Carpenters
Electricians
Fitters
Labourers & Groundsmen
Maintenance Supervisors & Engineers
Painters
Plumbers/Boilermen
Interpreters
Civil Defence & Disaster Response
Other Support Staff
MANAGEMENT/ADMINISTRATION STAFF (No Cost Pool)
Executive
Managers
Supervisors
Professional staff
Fixed Term Clinical Co-ordinators
Administrative, Clerical & Secretarial staff – Clinical
Administrative, Clerical & Secretarial staff – Non-Clinical