Annual Report 2008-2009
 

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.
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.
Effectiveness indicators Measure the joint or independent contribution of programs to the achievement of their specified outcome. Effectiveness should be distinguished from efficiency, which concerns the adequacy of a contribution’s 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 desired results, impacts or consequences for the Australian community as influenced by the actions of the Australian Government. Actual outcomes are assessments of the end results or impacts actually achieved.
Outputs The goods and services produced by agencies on behalf of government for external organisations or individuals. Outputs also include goods and services produced for other areas of government external to the agency.
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.

Return to top of page