Annual Report 2006-2007

Annual Report home |

Table of Contents |

Userguide |

Download versions

1. Overviews2. Performance3. Corporate4. Appendixes5. Financials6. Glossaries and Compliance Index

Your location: Glossaries and Compliance Index > Glossary of Terms

Glossary of Terms

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.
Administered items Revenues, expenses, assets and liabilities managed by agencies on behalf of the Government. Agencies do not control administered items. 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.
Australian Workplace Agreement (AWA) An agreement between an employer and an employee about terms and conditions of employment, 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.
Corporate governance The process by which agencies are directed and controlled. It is generally understood to encompass authority, accountability, stewardship, leadership, direction and control.
Effectiveness 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.
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 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.
Outputs 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 the agency.
Performance information 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.
Performance pay Also known as performance-linked bonuses and usually taking the form of a one-off payment in recognition of performance.
Purchaser—provider arrangements Arrangements under which the outputs of one agency are purchased by another agency to contribute to outcomes.
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.

Return to top of page