||System of accounting where items are brought to
account and included in the financial statements as they are earned or
incurred, rather than as they are received or paid.
||Expenses, revenues, assets or liabilities managed by
agencies on behalf of the Commonwealth. Agencies do not control
administered items. Administered expenses include grants, subsidies and
benefits. In many cases, administered expenses fund the delivery of
third party outputs.
||Agencies are departments of state, departments of
parliament and 'prescribed agencies' for the purposes of the Financial
Management and Accountability Act 1997.
Where the term is used generally in this document, it is meant to refer
to departments, agencies, authorities and non-commercial companies.
||An authorisation by Parliament to spend moneys from
the Consolidated Revenue Fund.
||A person engaged under section 22, or a person who is
engaged as an APS employee under section 72, of the Public
Service Act 1999.
|Australian Workplace Agreement (AWA)
||Individual written agreement between an employer and
employee about terms and conditions of employment, made under the Workplace
Relations Act 1996.
||Collective agreement between an employer and a group
of employees, or between an employer and a union or unions representing
employees, made under the Workplace
Relations Act 1996.
|Competitive tendering and contracting (CTC)
||The process of contracting out the delivery of
government activities previously performed by a Commonwealth agency to
another organisation. The activity is submitted to competitive tender,
and the preferred provider of the activity is selected from the range of
bidders by evaluating offers against predetermined selection criteria.
||Consultancy services are one particular type of service delivered
under a contract for services. They are distinguished from other
contracts by the nature of the work performed. A consultant is an
entity, whether an individual, a partnership or a corporation, engaged
to provide professional independent and expert advice or services.
Typically, the term consultancy services is used to describe the
application of expert professional skills to: investigate or diagnose a
defined issue or problem, carry out defined research, reviews or
evaluations; or provide independent advice, information or creative
solutions to assist the agency in management decision making.
||The process by which agencies are directed and
controlled. It is generally understood to encompass authority,
accountability, stewardship, leadership, direction and control.
||The extent to which actual outcomes are achieved, in
terms of planned outcomes, via relevant outputs or administered
expenses. An intervention's effectiveness
should be distinguished from efficiency,
which concerns the adequacy of its administration.
||Resources in the form of people, materials, energy,
facilities and funds that an agency uses in activities to produce
||Internal auditing is an independent, objective
assurance and consulting activity designed to add value and improve an
organisation's operations. It helps an organisation accomplish its
objectives by bringing a systematic, disciplined approach to evaluate
and improve the effectiveness of risk management, control, and
|Non-ongoing APS employee
||An APS employee who is not an ongoing APS employee.
|Ongoing APS employee
||A person engaged as an ongoing APS employee as
mentioned in paragraph 22(2)(a) of the Public
Service Act 1999.
||Functions, services and processes performed in
pursuing the objectives or discharging the functions of an agency.
||The results, impacts or consequences of actions by
the Commonwealth on the Australian community. Planned outcomes are the
results or impacts that the Government wishes to achieve. Actual
outcomes are the results or impacts actually achieved.
||The goods and services produced by agencies on behalf
of government for external organisations or individuals. Outputs include
goods and services produced for other areas of government external to
||Evidence about performance that is collected and used
systematically. Evidence may relate to appropriateness, effectiveness
and efficiency. It may be about outcomes, factors that affect outcomes
and what can be done to improve them. Performance information may be
quantitative (numerical) or qualitative (descriptive). Its usefulness is
enhanced by applying standards and other types of comparison (eg, with
past performance, other lines of business, or level of need before the
intervention) which allow judgments to be made about the extent to which
interventions are achieving desired results.
||Also known as performance-linked bonuses and usually
taking the form of a one-off payment in recognition of performance.
||Arrangements under which the outputs of one agency
are purchased by another agency to contribute to outcomes.
||It is Government policy that departments which
provide services directly to the public have service charters in place.
A service charter is a public statement about the service that a
department will provide and what customers can expect from the