Portfolio Budget Statements - Part A - User Guide
The purpose of the Portfolio Budget Statements (PBS) is
to inform Senators and Members of the basis for proposed outlays for the
Portfolio with particular emphasis on the proposed provisions in Appropriation
Bills (Nos 1 and 2) 2001-02 and Appropriation (Parliamentary
Departments) Bill 2001-02. The PBS aims to provide sufficient
information, explanation and justification to enable Parliament to
understand the financial impact of each item proposed in the Appropriation
Bills. The PBS also indicates the proposed allocation of funding to
the Portfolio’s Outcomes.
The PBS is divided into three parts.
Part A - User Guide provides information to users
of the document including information about the purpose of the document
and style conventions used within the document.
Part B - Portfolio
Overview provides an overview of the Portfolio’s role and
charter including a summary of the outcome framework and a chart of the
senior management structure.
Part C - Agency
Budget Statements provides a consolidated explanation of the major
elements of the Budget Bills, including a summary of funding by outcome
and a table reconciling the appropriation items and outcomes. There is
also information for each outcome and output group and a summary of Budget
Measures affecting the Portfolio.
Part C also provides the individual Budget Statements
for the Department of Education, Training and Youth Affairs (DETYA), the
Australian National Training Authority (ANTA), and the Australian Research
Council (ARC). Sections 1 to 4 of Part C provide the detail for
DETYA with information on ANTA appearing in Sections 5 to 7 and the ARC
appearing in Sections 8 to 10.
Department of Education, Training and Youth Affairs
Section
1 - Departmental Overview, Appropriations and Budget Measures provides
an overview of the Department’s role and sets the broad guidelines for
achieving its outcomes. A broad summary of the Department’s
appropriations is provided as well as a summary of all Budget Measures.
Section
2 - Outcome and Output Group Information
provides an overview of each of the Department’s three outcomes and
contributing output groups. The information for each outcome
includes: a diagram showing the specific outcome, output groups and
Departmental Outputs, relevant Budget Measures, resources and performance
information. Significant evaluations, and proposals for tendering or
contracting for the outcome are also detailed.
Section
3 - Budgeted Financial Statements, including the Budget year and
three out years, are presented for the Department.
Section
4 – Purchaser/Provider Arrangements
details arrangements with other agencies that provide services on behalf
of the Department. These services are provided on a
purchaser/provider basis. The control, resourcing and relevant
performance information arrangements are also detailed.
Australian National Training Authority
Section 5 -
Agency Overview, Appropriations and Budget Measures
provides an overview of the Agency’s role and sets the broad
guidelines for achieving its outcome. A broad summary of the
Agency’s appropriations is also provided.
Section 6 -
Outcome and Output Group Information
provides an overview of the Agency’s outcome and contributing output group.
The information for the outcome includes: a diagram showing the specific
outcome and output group; and a description of the outcome, resource and
performance information.
Section 7 -
Budgeted Financial Statements,
including the Budget year and three out years, are presented for the Agency.
Australian Research Council
Section
8 - Council Overview, Appropriations and Budget Measures provides an
overview of the Council’s role and sets the broad guidelines for achieving
its outcome. A broad summary of the Council’s appropriations is also
provided.
Section
9 - Outcome and Output Group Information provides an overview of the
Council’s outcome and contributing output group. The information for the
outcome includes: a diagram showing the specific outcome and output group; and a
description of the outcome, resource and performance information.
Section 10 - Budgeted Financial
Statements, including the Budget year and three out years, are presented
for the Council.
The Appendices
include a glossary and a list of acronyms used in the PBS.
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The
Portfolio’s financial resources are split into two separate categories,
Departmental and Administered. The reason resources are split into two, and are
reported separately, is due to the different nature of accountability resulting
from the varying degrees of control an Agency/Department has over transactions.
Departmental items are those assets, liabilities, revenues and expenses
controlled by departments or agencies in providing their goods and services (eg
services such as ministerial briefing and policy advice) to Government. In
contrast Administered items are not controlled by the Agency. These
assets, liabilities, revenues and expenses are controlled by the Government and
managed by departments or agencies on behalf of the Government.
Administration of these items is carried out by an Agency through a set of
rules, procedures or guidelines that have been established either by statute or
by another party such as the Minister or Government. Administered items do
not involve the direct production of outputs by Commonwealth agencies.
They can involve the production of goods and services by other levels of
government, external service providers or recipients.
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The education sector operates
and is funded on a calendar year basis. However, this is not consistent
with the financial year recording and reporting timeframe adopted by the
Commonwealth and this timing difference in preparing financial year budgets
creates assets and liabilities that were not previously recognised in cash
budgets.
The net impact of this means that at the end of EACH FINANCIAL year the
Commonwealth will record a liability (grants payable) and corresponding asset
(appropriation receivable) for the second half of the CALENDAR YEAR.
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Performance
forecasts for each outcome are integrated into the outcome structure and are
presented in Part C, Section 2 in of this document. Performance
information for both Administered items and Departmental Outputs is presented.
Generally, performance information centres on the measures of effectiveness,
quality and quantity.
A number of the performance indicators presented in this
publication relate to measures which, while relevant to the objectives of
Commonwealth funded programs, are subject to influence not only by the
performance of the ETYA Portfolio but also by the actions of other parties.
For example, the decisions taken by State and Territory Governments will
critically affect the achievement of the Commonwealth’s objectives in school
education and vocational education and training; likewise, the employment
prospects of tertiary education graduates will depend in significant part on the
prevailing state of general economic and labour market conditions (a matter well
beyond the responsibilities of the ETYA Portfolio). Interpretation of
progress against the indicators presented here should have close regard to this
consideration, and the need to weigh the respective contributions of different
parties to the achievement of any given outcome.
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The Department uses resources flexibly to meet workload and emerging
priorities throughout the year. This means that staff may move
between outcomes depending on the workload at the time. For this
reason staff years shown in the document for each outcome should be
regarded as indicative only.
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All financial information presented in this document represents the net
cost to the Commonwealth: the figures are exclusive of any GST which
may be payable by the Commonwealth and which is recoverable as an input
tax credit.
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The financial tables
throughout the document contain estimated outlays for both the 2000-01 and
2001-02 financial years. While individual amounts shown have been rounded
(to the nearest $’000 in most cases) some "totals" may be the
rounded additions of unrounded figures and all percentage calculations are also
determined on the unrounded figures.
Terminology in the PBS has been updated to accord with the passage of the Financial
Management and Accountability (FMA) Act 1997.
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