Annual Report 2007-2008

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

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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.
Additional Estimates Where amounts appropriated at Budget time are insufficient, Parliament may approve more funds to agencies through the Additional Estimates Appropriation Acts.
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.
Average staffing level The average number of employees receiving salary, 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.
Effectiveness The extent to which planned outcomes are actually achieved via relevant outputs and, where applicable, administered expenditure. An intervention s effectiveness should be distinguished from efficiency, which concerns the adequacy of its administration.
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 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 (e.g. 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 take 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.
Risk management The culture, frameworks and structures that are directed towards the effective management of potential opportunities and adverse effects.
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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