Other financial and governance disclosures

Pricing policy

EMHS charges for goods and services rendered on a partial or full cost recovery basis and complies with the Health Insurance Act 1973, the Addendum to National Health Reform Agreement (NHRA) 2020-25, the WA Health Procurement and Policy Framework, and the Health Services Act 2016 (WA) (HSA 2016). These fees and charges are determined though the WA Health costing and pricing authorities and approved by the Minister for Health.  

Guidelines for rules in relation to fees and charges are outlined in the WA Health Fees and Charges Manual. This is a mandatory document in the WA Health Financial Management Policy Framework and binding to all Health Service Providers under the HSA 2016. 

Indemnity insurance

In 2024-25, the amount of the insurance premium paid to indemnify directors of the EMHS Board [with ‘director’ defined as per Part 3 of the Statutory Corporations (Liability of Directors) Act 1996] against a liability incurred under sections 13 or 14 of that Act was $94,050 (including GST). 

Employment and staff development

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Worker’s compensation 

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Industrial relations

EMHS engaged with the WA Health System in contributing to negotiations for new Industrial Agreements for 2024-25 including:  

  • WA Health System – Medical Practitioners – AMA Industrial Agreement 2024 
  • WA Health System – Australian Nursing Federation – Registered Nurses, Midwives, Enrolled (Mental Health) and Enrolled (Mothercraft) Nurses – Industrial Agreement 2024 
  • WA Health System – HSUWA – PACTS Industrial Agreement 2024 
  • WA Health System – United Workers Union (WA) – Enrolled Nurses, Assistants in Nursing, Aboriginal and Ethnic Health Workers Industrial Agreement 2024 
  • WA Health System – United Workers Union (WA) – Health Support Workers Industrial Agreement 2024 

EMHS is now implementing new and modified conditions of employment contained in these Industrial Agreements. 

EMHS continued with its commitment to a permanent workforce and to reducing its reliance on agency workers and a casual workforce.   

Capital works

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Incomplete capital works (as at 30 June 2025)

Expected year of completion 

2025/26 

Reported in 2023-24 ($’000) 

8,739 

Estimated remaining cost to complete ($’000)

1,013 

Variance from previous financial year ($’000)

893 

Estimated total cost of project in 2024-25 ($’000) 

9,632 

Explanation of variance ( ≥ 10%)

Approved injection of additional capital funding.

Expected year of completion 

2025/26

Reported in 2023-24 ($’000) 

28,254 

Estimated remaining cost to complete ($’000)

700

Variance from previous financial year ($’000)

Estimated total cost of project in 2024-25 ($’000) 

28,254 

Explanation of variance ( ≥ 10%)

Expected year of completion 

2025/26

Reported in 2023-24 ($’000) 

22,893 

Estimated remaining cost to complete ($’000)

2,327 

Variance from previous financial year ($’000)

0

Estimated total cost of project in 2024-25 ($’000) 

22,893 

Explanation of variance ( ≥ 10%)

Expected year of completion 

2025/26

Reported in 2023-24 ($’000) 

0

Estimated remaining cost to complete ($’000)

248

Variance from previous financial year ($’000)

1,843 

Estimated total cost of project in 2024-25 ($’000) 

1,843 

Explanation of variance ( ≥ 10%)

New project. 

Expected year of completion 

2025/26

Reported in 2023-24 ($’000) 

7,000 

Estimated remaining cost to complete ($’000)

727

Variance from previous financial year ($’000)

0

Estimated total cost of project in 2024-25 ($’000) 

7,000 

Explanation of variance ( ≥ 10%)

Expected year of completion 

2025/26

Reported in 2023-24 ($’000) 

0

Estimated remaining cost to complete ($’000)

105 

Variance from previous financial year ($’000)

881

Estimated total cost of project in 2024-25 ($’000) 

881

Explanation of variance ( ≥ 10%)

New project. 

Expected year of completion 

2025/26

Reported in 2023-24 ($’000) 

1,500 

Estimated remaining cost to complete ($’000)

1,120 

Variance from previous financial year ($’000)

0

Estimated total cost of project in 2024-25 ($’000) 

1,500 

Explanation of variance ( ≥ 10%)

Expected year of completion 

2025/26

Reported in 2023-24 ($’000) 

2,308 

Estimated remaining cost to complete ($’000)

191

Variance from previous financial year ($’000)

520

Estimated total cost of project in 2024-25 ($’000) 

2,828 

Explanation of variance ( ≥ 10%)

Approved injection of additional capital funding.  

Expected year of completion 

2025/26

Reported in 2023-24 ($’000) 

3,000 

Estimated remaining cost to complete ($’000)

1,810 

Variance from previous financial year ($’000)

Estimated total cost of project in 2024-25 ($’000) 

3,000 

Explanation of variance ( ≥ 10%)

Expected year of completion 

2025/26

Reported in 2023-24 ($’000) 

3,000 

Estimated remaining cost to complete ($’000)

2,500 

Variance from previous financial year ($’000)

Estimated total cost of project in 2024-25 ($’000) 

3,000 

Explanation of variance ( ≥ 10%)

Expected year of completion 

2025/26

Reported in 2023-24 ($’000) 

3,898 

Estimated remaining cost to complete ($’000)

14

Variance from previous financial year ($’000)

0

Estimated total cost of project in 2024-25 ($’000) 

3,898 

Explanation of variance ( ≥ 10%)

Expected year of completion 

2026/27

Reported in 2023-24 ($’000) 

5,242 

Estimated remaining cost to complete ($’000)

4,507 

Variance from previous financial year ($’000)

310 

Estimated total cost of project in 2024-25 ($’000) 

5,552 

Explanation of variance ( ≥ 10%)

Expected year of completion 

2026/27

Reported in 2023-24 ($’000) 

12,358 

Estimated remaining cost to complete ($’000)

2,265 

Variance from previous financial year ($’000)

2,187 

Estimated total cost of project in 2024-25 ($’000) 

14,545 

Explanation of variance ( ≥ 10%)

Approved injection of additional capital funding.  

Expected year of completion 

2026/27

Reported in 2023-24 ($’000) 

5,000 

Estimated remaining cost to complete ($’000)

1,954 

Variance from previous financial year ($’000)

0

Estimated total cost of project in 2024-25 ($’000) 

5,000 

Explanation of variance ( ≥ 10%)

Expected year of completion 

2026/27

Reported in 2023-24 ($’000) 

15,766 

Estimated remaining cost to complete ($’000)

14,407 

Variance from previous financial year ($’000)

0

Estimated total cost of project in 2024-25 ($’000) 

15,766 

Explanation of variance ( ≥ 10%)

Expected year of completion 

2026/27

Reported in 2023-24 ($’000) 

81,059 

Estimated remaining cost to complete ($’000)

80,009 

Variance from previous financial year ($’000)

0

Estimated total cost of project in 2024-25 ($’000) 

81,059 

Explanation of variance ( ≥ 10%)

Expected year of completion 

2027/28

Reported in 2023-24 ($’000) 

7,000 

Estimated remaining cost to complete ($’000)

1,736 

Variance from previous financial year ($’000)

0

Estimated total cost of project in 2024-25 ($’000) 

7,000 

Explanation of variance ( ≥ 10%)

Expected year of completion 

2028/29

Reported in 2023-24 ($’000) 

56,640 

Estimated remaining cost to complete ($’000)

51,675 

Variance from previous financial year ($’000)

0

Estimated total cost of project in 2024-25 ($’000) 

56,640 

Explanation of variance ( ≥ 10%)

Expected year of completion 

2028/29

Reported in 2023-24 ($’000) 

42,150 

Estimated remaining cost to complete ($’000)

38,311 

Variance from previous financial year ($’000)

0

Estimated total cost of project in 2024-25 ($’000) 

42,150 

Explanation of variance ( ≥ 10%)

Expected year of completion 

2028/29

Reported in 2023-24 ($’000) 

9,963 

Estimated remaining cost to complete ($’000)

3,957 

Variance from previous financial year ($’000)

0

Estimated total cost of project in 2024-25 ($’000) 

9,963 

Explanation of variance ( ≥ 10%)

Expected year of completion 

To be determined

Reported in 2023-24 ($’000) 

6,021 

Estimated remaining cost to complete ($’000)

5,086 

Variance from previous financial year ($’000)

0

Estimated total cost of project in 2024-25 ($’000) 

6,021 

Explanation of variance ( ≥ 10%)

Expected year of completion 

2029/30

Reported in 2023-24 ($’000) 

167,002 

Estimated remaining cost to complete ($’000)

165,483 

Variance from previous financial year ($’000)

0

Estimated total cost of project in 2024-25 ($’000) 

167,002 

Explanation of variance ( ≥ 10%)

Capital works completed in 2024-25

Estimated total cost of project in 2024-25 ($’000)

10,075 

Variance from previous financial year ($’000)

0

Reported in 2023-24 ($’000)

10,075 

Explanation of variance ( ≥ 10%)

Estimated total cost of project in 2024-25 ($’000)

11,128 

Variance from previous financial year ($’000)

0

Reported in 2023-24 ($’000)

11,128 

Explanation of variance ( ≥ 10%)

Estimated total cost of project in 2024-25 ($’000)

13,067 

Variance from previous financial year ($’000)

-428

Reported in 2023-24 ($’000)

13,495 

Explanation of variance ( ≥ 10%)

Estimated total cost of project in 2024-25 ($’000)

1,838 

Variance from previous financial year ($’000)

0

Reported in 2023-24 ($’000)

1,838 

Explanation of variance ( ≥ 10%)

Estimated total cost of project in 2024-25 ($’000)

7,254 

Variance from previous financial year ($’000)

0

Reported in 2023-24 ($’000)

7,254 

Explanation of variance ( ≥ 10%)

Notes:

1. The above information is based upon the:

  • i. 2023–24 East Metropolitan Health Service published annual report;
  • ii. 2025−26 published State Budget Papers and 2024-25 Service Agreement for East Metropolitan Health Service.

2. Completion timeframes are based upon a combination of the approved delivery schedule, scope, and budget at the time of reporting and reflect the financial completion of the project.

3. Only capital projects that were administered by the East Metropolitan Health Service are reflected in the table.

4. Incomplete capital works is defined to be financially incomplete projects and Completed is defined to be financially completed or fully expended projects.

5. Estimated total cost of project and Estimated remaining cost to complete are reflected as per the 2025-26 Service Agreement and are subject to changes following outcomes of future Mid-Year review and budget process.

6. Variance represents the difference between the estimated total cost of the project in the 2025-26 published Budget Papers in comparison to the total cost or estimated total cost of the project as reported in the 2023–24 East Metropolitan Health Service annual report. An explanation is provided where a variance is greater than or equal to 10 per cent.