Accrual accounting

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.

Additional Estimates

Where amounts appropriated at Budget time are insufficient, Parliament may appropriate more funds to portfolios through the Additional Estimates Acts.

Administered items

Revenues, expenses, 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.

Agency

Agencies are departments of state, departments of the Parliament and 'prescribed agencies' for the purposes of the Financial Management and Accountability Act 1997.

Appropriation

An authorisation by Parliament to spend moneys from the Consolidated Revenue Fund for a particular purpose.

APS employee

A person engaged under section 22, or a person who is engaged as an APS employee under section 74, of the Public Service Act 1999.

Average staffing level

The average number of employees receiving salary over the financial year, with adjustments for part-time and casual employees to show the full-time equivalent.

Corporate governance

The process by which agencies are directed and controlled. It is generally understood to encompass authority, accountability, stewardship, leadership, direction and control.

Departmental items

Revenue, expenses, assets and liabilities that are controlled by the agency in providing its programs.

Grant

Commonwealth financial assistance as defined under Regulations 3A(1) and 3A(2) of the Financial Management and Accountability Regulations 1997.

Memorandum of understanding

A document outlining the terms and details of a non-binding

agreement between parties including each parties requirements and responsibilities.

Non-ongoing APS employee

A person engaged as an APS employee under subsection 22(2)(b) or 22(2)(c) of the Public Service Act 1999.

Ongoing APS employee

A person engaged as an ongoing APS employee under subsection 22(2)(a) of the Public Service Act 1999.

Outcomes

The results, impacts or consequence of actions by the Commonwealth on the Australian community. Outcomes are consistent with those listed in the department's Portfolio Budget Statements.

Performance pay

Also known as performance-linked bonuses and usually take the form of a one-off payment in recognition of performance.

Program

An activity or a group of activities that deliver benefits, services or transfer payments to individuals, industry/business or the community as a whole and are the primary vehicles for government agencies to achieve the intended results of their outcome statements.

Purchaser–provider arrangements

Arrangements under which the services of one agency are purchased by another agency to contribute to outcomes.

Risk management

The systematic application of management policies, procedures and practices to the activities of communicating, consulting, establishing the context, and identifying, analysing, evaluating, treating, monitoring and reviewing risk.

Service charters

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 department.

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