USER INSTRUCTIONS
	Please read before using the spreadsheet.
	IMPORTANT: This sheet uses macros.  For it to work correctly you need to set your macro security level to medium.  In Windows XP select Tools/Macro/Security and select Medium
	GENERAL
	Click on the Tabs at the bottom of the screen to move from sheet to sheet.
	Work through each Sheet in sequence.  Avoid leaving blanks in sheets.
	Information can only be entered in cells colored blue or pink. Other cells are protected and cannot be changed.
	DO NOT enter spaces in number cells!  DO NOT use the space bar to delete numbers!
	HINT!    Use CTRL + HOME to return to the start of a Sheet. Use TAB, ENTER or Arrows to move between cells - they each move the cursor differently so check them out.
	IMPORTANT:  Do not use DRAG and DROP or CUT and PASTE as it corrupts the formulas.
	(You can set Drag and Drop to OFF through Tools/Options/Edit menu and clearing the check box for Allow Cell Drag and Drop)
	COMMENTS
	Some of the cells have a small red triangle showing in the top right hand corner.  If you put your mouse cursor on the red triangle or in the cell a comment box will be shown.  To hide the comments select Tools/Options/View.  Under Comments select None.
	SHEET 2: AGENCY AND SERVICES INFORMATION
	Agency Name: Enter your agency name.
	Unit Cost Year:   Enter the year you are doing the unit costs for.
	Super Rate:   Enter your superannuation rate for the unit cost year.  The rate for 2000-2001 is 8%.  This super rate is used to calculate the superannuation on the wages entered in Sheet 4: Wages.  You can overwrite the calculated amounts if the actual amounts paid are different.
	Total Units of Service Delivered in the Unit Cost Year:  Enter the total units of service delivered in the unit cost year against each of the services you deliver.  Show the number of jobs for home modifications and the provision of goods and equipment.
	SHEET 3: WAGES
	NOTE:  A good source of information for completing this sheet is your group certificates.
	Staff Groupings/Positions:   Enter your staff positions.  Group similar positions, such as carers, together and enter their total wages and hours.   Staff positions include: Coordinator, Bookkeeper, Home Helpers, Respite Carers, etc..
	Total Average Hours Worked per Week:   Enter the average hours worked per week for each position or group of positions.  If a position has only worked part of the year estimate their average hours per week over the unit cost year.
	Gross Wages Paid  For the Unit Cost Year:   Enter gross wages paid during the unit cost period for each position or group of positions. Include salary sacrifice superannuation in the gross wages if you can identify it separately from the Superannuation Surcharge.
	Super Surcharge Paid for the Year:   Super is calculated automatically at the rate you specified in Sheet 2.  You can overwrite these calculations by entering amounts in this column.  Include only Super Surcharge in this column.  Include salary sacrifice super in gross wages.
	Workers Compensation:   Enter the total amount of workers compensation paid in respect of the unit cost period.  It will be automatically distributed across staff positions on the basis of wages paid.
	Leave Provisions for the Year:   If you have set aside funds for unused annual leave show it here.  Only show the funds set aside from the unit cost year.  IMPORTANT:  If you pay leave from funds set aside in a previous year you must not include that expenditure in the current year - you will need to subtract it from the gross wages for the current year.
	Other Oncosts:   Include costs such as travel allowances, airfares to remote areas, rent allowances, etc.  Generally include allowances shown on your group certificate which are not shown elsewhere on this sheet.
	SHEET 4: HOURS
	Direct Work:   This is work which is directly related to delivering services to clients.  It includes the actual time in delivering services (e.g. hours doing housekeeping or assessment), time preparing for work (e.g. setting up the day centre), time cleaning up (cleaning the bus or day centre) and travel time to client's homes.
	Service Management/Indirect Work:   This is work which is not directly related to delivering services to clients.  It includes time spent doing financial management tasks, statistical reports, planning, funding submissions and staff management.  It is work which is part of the overheads of the service.
	Total Direct Work For Year:   Note that column S shows the total direct work for the year as entered in Sheet 4 and column T shows the units of direct service delivered as entered in Sheet 2.  This information is provided to allow you to assess whether the amount of service delivered is appropriate to the amount of hours used by staff in direct work activities.  That is, after allowing for travel, preparation and clean up is the amount of service delivered appropriate to the amount of hours the staff work?
	To hide the services you do not deliver and staff columns you are not using click on Hide Unused Services and Staff.  To see all services click on Show All Services and Staff.
	SHEETS 5 and 6: COSTS
	Enter costs into Sheets 5 and 6 only if you have not already entered them in another sheet.  For example, if you have already included travel allowance paid to staff as part of their wages in Sheet 3 do not enter them into Sheet 6.
	Using the Auto-Entry Column:
	If you want the spreadsheet to automatically distribute costs across service types on the basis of the percentage of the total gross wages for each service enter your total cost into the Auto-Entry Column coloured pink.  Alternatively, you can manually distribute costs across service types by making entries directly under each service type.
	To hide the services you do not deliver click on Hide Unused Services.  To see all services click on Show All Services.
	SHEETS 7 UNIT COSTS
	This sheet shows the total cost, the unit cost and the percentage of the total cost for each service type and for the direct and indirect component of each service.
	To see only the unit cost without the total and percentage costs click on Collapse Sheet.  To see all the information click on Enlarge Sheet.
	To hide the services you do not deliver click on Hide Unused Services.  To see all services click on Show All Services.