Overview and administrative arrangements
This section presents an overview of DPC’s financial results, detailing its operational and budgetary objectives. It includes an analysis of DPC’s operating results and financial position, highlighting significant factors that affect DPC’s financial information.
The results and information have been prepared on the same basis as DPC’s financial statements, which are available in Section 4 of this report.
Financial performance — operating statement
DPC recorded a net loss result from operations of $1.5 million in 2025–26. The result is primarily due to the timing of trust funds operations, where funds received and recognised in prior year were spent during 2025–26.
The sources of income available to DPC during 2025–26 are demonstrated in Figure 2. DPC’s main source of income in 2025–26 was from government appropriations, which accounted for 91% of income. The balance was derived from resources received free of charge, government grants, and services.
Figure 2. Sources of income ($ million)
Compared with 2024–25, the net decrease in DPC's income in 2025–26 is primarily due to lower output appropriations following the decommissioning of the Yoorrook Justice Commission in June 2025, offset by increases driven by state election activities, accommodation recognised as free of charge, and grant inflows.
The chart below shows the distribution of DPC’s expenses in delivering the department’s services.
Figure 3. Expenses ($ million)
DPC’s total expenses decreased by $2.7 million in 2025–26 compared with 2024–25. This was primarily due to the conclusion of the Yoorrook Justice Commission's formal operations and its decommissioning in June 2025, resulting in a reduction in service delivery and associated operational expenditure during the year.
Financial position — balance sheet
DPC’s net assets remained broadly consistent in 2025–26, with no significant change compared with 2024–25.
Cash flows
DPC recorded a net cash inflow from operating activities of $8.6 million in 2025–26, an increase of $13.7 million compared with 2024–25. The increase was primarily due to the timing of trust fund receipts associated with the Community Support Fund, which supports commitments to Victoria’s multicultural communities, and the timing of liabilities settled during the financial year.
Subsequent events
Refer to the section on subsequent events at Note 8.12 in DPC’s financial statements.
Capital projects / asset investment programs
During 2025–26, DPC did not have any capital projects, reaching practical or financial completion, that met the disclosure threshold of $10 million or greater.
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