AHPRA allocates a proportion of its costs to each National Board in the National Scheme. AHPRA commissioned an independent review of the way it apportions costs to each Board through a cost allocation study, conducted by independent accountants and business advisers, Moore Stephens. The Moore Stephens report is published below.
Cost Percentage Allocation (Phase 3 Report) (207 KB,PDF), Word version (150 KB,DOCX)
The study aimed to make sure that the share of AHPRA costs allocated to each National Board accurately reflected the proportion of work being done for each Board by AHPRA staff.
The main objective was to assign each cost to the activity that is most responsible for the generation of that cost. Some costs can be easily identified and attributed to Boards or AHPRA cost centres, based on direct causal relationships. Other common or indirect costs need to be shared using accepted cost allocation methodologies.
During 2012-13, indirect costs were measured across three of AHPRA's core functions: registration, notification and board services. This cost allocation study provided a revised weighting of indirect cost allocation to the 14 National Boards for the 2013/14 financial year.