Agency Budget Statements - Appendixes

The following tables detail both Departmental and Administered revenue from other sources.

Revenue from other sources - Departmental

This table is cross referenced to Table 1.1, Note 1.

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Revenue from other sources - Administered

This table is cross referenced to Table 3.1.2, Note 5.

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The following tables detail both Departmental and Administered expenses from other sources.

Estimates of Expenses from Special Appropriations – Departmental

This table is cross referenced to Table 1.1, Note 1.

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Estimates of Expenses from Special Appropriations – Administered

This table is cross referenced to Table 1.1, Note 1.

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The following diagrams provide the detail of the Department’s Outcome structure. The structure is based around three outcomes. Each outcome is then divided into an output group. An output group can be described as a collection of outputs, both departmental and administered that are homogenous in nature and directed towards a similar goal or objective.

Each output group is then divided into the various programs, outputs or activities that contribute towards it. Using this diagram enables a reader to identify where the activities of the Department sit within the new arrangements.

Appendix 3.1 – OUTCOME 1 

Appendix 3.2 – OUTCOME 2 

Appendix 3.3 – OUTCOME 3 

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Additional Estimates Bills or Acts - These are appropriation Bills 3 and 4, and a separate Bill for the Parliamentary Departments [Appropriations (Parliamentary Departments) Bill (No 2)]. These Bills are introduced into Parliament sometime after the Budget Bills.

Administered Items: - 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.

Appropriation - An authorisation by Parliament to spend moneys from the Consolidated Revenue Fund.

Annual Appropriation - Two appropriation bills are introduced into Parliament in May and comprise the Budget. Further bills are introduced later in the financial year as part of the additional estimates. Parliamentary departments have their own appropriations.

Assets: Assets are physical objects and legal rights it is expected will provide benefits in the future or alternatively items of value owned by an Agency.

Budget 1999-2000 - For each item, this is the estimated expense for the 1999-2000 financial year. Annual Appropriations will be reported in Appropriation Bill numbers 1 and 2 (details available in Budget Paper 4). Special Appropriations and Revenue are also reported in Budget Paper 4.

Budget Measure - A decision by the Cabinet or Ministers that has been finalised since the 1998-99 Additional Estimates and has resulted in a cost or saving to outlays in the years 1999-00 to 2002-03.

Commercial Activities Fund (CAF) - Accounts for various activities of agencies which should be accounted for as if they were genuinely commercial. Components of the CAF specifying the nature of receipts that may be credited to, and payments that may be made from, each component, may be established by the Finance Minister under section 21 of the FMA Act. The criteria applied to establishing components of the CAF are:

• the purpose of the activity to be financed via the CAF involves the provision of goods and services;
  

• the organisation undertaking the activity has a management structure that is discreet within the agency and that costs of that management structure are segregated from the costs of the other activities and outcomes of the agency;
  

• the activities are funded predominantly from revenue raised from users or purchasers and that there is a "profit-making" objective; or
  

• the organisation is, or potentially will be, competing in a commercially contestable environment.

Cross portfolio Budget Measure - This is a Budget Measure which affects outcomes in a number of portfolios.

Departmental items – Assets, liabilities, revenues and expenses which are controlled by the agency in providing it’s outputs. Departmental items would generally include computers, plant and equipment assets used by agencies in providing goods and services and most employee expenses, supplier costs and other administrative expenses incurred.

Depreciation – An expense recognised systematically for the purpose of allocating the depreciable amount of a depreciable asset over its useful life.

Estimated Actual 1999-2000 - is the estimate of the final outcome in accrual terms for 1999-2000. The actual outcome for the year will be reported in the 1999-2000 Annual Report.

Equity or Net Assets – Residual interest in the assets of an entity after deduction of its liabilities.

Expenses: Expenses are costs incurred by the Agency in the process of earning revenue, ie producing outputs. Generally expenses are measured by the costs of assets consumed or services used during an accounting period.

Financial Management and Accountability (FMA) Act 1997 - The principal legislation governing the proper use and management of public money and public property and other Commonwealth resources. FMA Regulations and FMA Orders are made pursuant to the Act.

Financing Transactions - The Government funds shortfalls in revenue over outlays by borrowing from financial markets or running down financial assets. Such activities are regarded as financing transactions. If a surplus of revenue over outlays is recorded then financing transactions will show how the surplus is used.

Forward Estimates - A system of rolling three year financial estimates. After the Budget is passed, the first year of the forward estimates becomes the base for the next year’s Budget bid, and another outyear is added to the forward estimates.

Liabilities: Liabilities represent amounts owing on goods or services that have been received but not yet paid for. A liability shows the future commitment of the Agencys’ assets.

Loan Fund - Established by the FMA Act 1997, the Loan Fund contains all moneys raised by loan on the public credit of the Commonwealth. Expenditure from the Loan Fund is limited to the purpose for which the moneys were raised.

Net Annotated appropriation (Section 31 receipts) – Section 31 receipts, aka net annotated appropriations, are a form of appropriation which allows a department access to certain money it receives in payment of services. These monies are known as Section 31 receipts, reflecting their authority under Section 31 of the Financial Management and Accountability Act 1997.

Outcome: 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.

Output: 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.

Output Group: The aggregation based on homogeneity, type of product or beneficiary target group, of outputs. Aggregation may also be needed for the provision of adequate information for performance monitoring; or based on a materiality test.

Portfolio Budget Statements - Statements prepared by portfolios to explain the Budget appropriations in terms of outcomes.

Price – The amount the government or the community pays for the delivery of agreed outputs.

Receipts - The total or gross amount received by the Commonwealth. Each receipt item is either revenue, an offset within outlays, or financing transactions. Receipts include taxes, interest, charges for goods and services, borrowings and GBE dividends received.

Reserved Money Fund (RMF) - Accounts for money which the Commonwealth holds on trust for, or otherwise for the benefit of, a person other than the Commonwealth and moneys which are "reserved" for future Commonwealth purposes. Components of the RMF, specifying the nature of receipts that may be credited to, and payments that may be made from, each component, may be established by the Finance Minister under section 20 of the FMA Act, or by specific legislation. The transfer of receipts from the CRF to, and payment from, components of the RMF are authorised by standing appropriations in section 20 of the FMA Act.

Revenue - is the price a producer/organisation receives for its outputs – that is goods and services. In terms of the public sector application of revenue it is the appropriation an Agency receives from Government and any fees/charges it receives from other sources.

RMF/CAF components - An account held under the RMF/CAF. They are used as working accounts for commercial activities or to hold moneys in trust for specific purpose under legislation.

Section 31 receipts – see annotated appropriation.

Special appropriations - Moneys appropriated by Parliament in an Act separate to an annual Appropriation Act, where the payment is for a specified amount. Special appropriations are not subject to Parliament’s annual Budget control, unlike the annual appropriations.

Staff years - An aggregate measure of employment based on the hours worked by employees over the period of one year. It is the unit of measurement for staff resource use.

Standing appropriations - These are very similar to special appropriations, except that instead of an amount being specified in the appropriation, the act provides for an automatic payment of funds where an entitlement exists, such as age pensions, or for the Minister for Finance to determine an amount in accordance with specified criteria. The terms special and standing are often used interchangeably.

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Use of acronyms and abbreviations has been kept to a minimum in this report. However, the following are in common use in the Department.

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