Definition
Expenditures by specialised mental health services that cannot be directly related to programs operated by a particular organisation or service unit (that is, can only be indirectly related to a particular organisation or service unit). It includes superannuation employer contributions paid, or for an emerging cost scheme, that should be paid on behalf of the employee and that are not reported elsewhere. Emerging cost schemes are those in which the cost of benefits is met at the time a benefit becomes payable, that is, there is no ongoing invested fund from which benefits are paid.
Components
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Data Element Concept (this item)Specialised mental health service—residual expenditure (superannuation)
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Object ClassSpecialised mental health service
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PropertyResidual expenditure
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Conceptual DomainNone
Comments
Context:
Specialised mental health service: to improve and substantiate financial reporting in relation to residual mental health care expenditure and assist in understanding differences in costs for similar specialised mental health service in different states or territories and regions, where these cost differences are due to differences in the extent to which support services and other services to residents/admitted patients and outpatients of an organisation or service unit may be provided by the organisation or service unit itself or by other bodies
References
Related content
| Relation | Count |
|---|---|
| Data Elements implementing this Data Element Concept | 1 |