Glossary of Terms and Acronyms

Glossary of Terms
Term Meaning
Accrual accounting

The accounting basis that brings items to account as they are earned or incurred (and not as cash received or paid) and recognises them in financial statements for the related accounting period.

Administered items Revenues, expenses, assets and liabilities that the government controls, but which an agency or authority manages on the government's behalf.
Administrative Arrangements Order (AAO) The functions and activities of the government are administered in accordance with an administrative arrangement order (AAO) issued from time to time by the government and signed by the Governor-General. An AAO establishes the principal matters or government outcomes to be dealt with by each department of state, and the Acts of Parliament to be administered by each minister.
Appropriation An amount of public monies parliament authorises for spending (that is, funds to be withdrawn from the Consolidated Revenue Fund). Not only does an appropriation authorise the Australian Government to withdraw monies, but it also restricts the expenditure to the particular purpose specified.

The Australian Government's web-based procurement system, which provides centralised access to all publicly available approaches to market, multi-use lists, annual procurement plans and reported contracts.

Australian Workplace Agreement (AWA) An individual written agreement between an employer and an employee about the terms and conditions of employment, made under the Workplace Relations Act 1996.
Central Budget Management System (CBMS)

The CBMS is the department's centrally administered integrated budget management system that merges the major areas of the budget formulation processes into a single system. CBMS replaced the former Accrual Information Management System (AIMS).

Commonwealth Procurement Guidelines (CPGs)

The CPGs establish the core procurement policy framework and articulate the government's expectations for all FMA Act agencies and their officials when performing duties related to procurement.

Competitive Tendering and Contracting (CTC) The process of contracting out to other organisations the delivery of government activities previously performed by an Australian Government agency. 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.
Consultancy services Consultancy services are one particular type of service delivered under a contract for services. They are distinguished from other contracts by the nature of the work performed. A consultant is an entity (individual, partnership or corporation) engaged to provide professional independent and expert advice or services. Typically, the term consultancy services is used to describe the application of expert professional skills to: investigate or diagnose a defined issue or problem; carry out defined research, reviews or evaluations; or provide independent advice, information or creative solutions to assist the agency in management decision-making.

A consultancy contract will typically define the nature, purpose and duration of the task to be performed but does not detail the manner in which the task is to be performed. The consultant is usually paid on completion of milestones or in a lump sum. Consultants are not employees of the department and are not paid wages or other employee entitlements. A consultancy services contract is based on a principal/consultant relationship.
Expenditure Review Committee (ERC) The major ministerial committee responsible for examining all expenditure proposals in light of the government's overall fiscal strategy, advising Cabinet on budget spending priorities and initiating reviews of expenditure under individual ongoing programmes. It usually includes the Prime Minister, the Treasurer and the Minister for Finance and Administration, and relevant portfolio ministers.
E-government The use of information and communication technologies and particularly the internet, as a tool to achieve better government.
Gateway Review Process (Gateway) A government initiative to assist FMA Act agencies improve their project delivery.
General government sector The primary function of this sector is to provide public services which are mainly non-market in nature, are mainly for the collective consumption of the community, involve the transfer or redistribution of income or are financed mainly through taxes and other compulsory levies.
Government Business Enterprise (GBE) A Commonwealth authority or Commonwealth company that is prescribed as a GBE in regulations under the Commonwealth Authorities and Companies Act 1997.
Mid-year Economic and Fiscal Outlook report

Provides an update of the government's budget estimates by examining actual expenses and revenues in the year to date, as well as provisions for new decisions that have been taken since the budget.

Non-ongoing employee An Australian Public Service (APS) employee who is not an ongoing APS employee.
Ongoing employee A person engaged as an ongoing APS employee as mentioned in paragraph 22(2)(a) of the Public Service Act 1999.
Outcomes and outputs structure The outcomes and outputs structure of an agency reflects its business and enables sound performance reporting to parliament. Outcomes are the results, impacts or consequences of actions by the Australian Government on the Australian community. Actual outcomes are the results or impacts actually achieved. Outputs contribute to outcomes, and are specified by price, quantity and quality.
Performance information Evidence about performance that is collected and used systematically which may relate to appropriateness, effectiveness and efficiency and the extent to which an outcome can be attributed to an intervention. Performance information may be quantitative (numerical) or qualitative (descriptive). Performance measures are more precise than indicators, and are used when there is a causal link between an intervention and a measurable change in performance.
Portfolio Budget Statements (PBS) Explains the provisions of the Appropriation Bills (Budget Bills), that is, where the appropriated funds are going to be spent.
Pre-election Economic and Fiscal Outlook (PEFO)report

A budget update delivered prior to a federal election. The Charter of Budget Honesty Act 1998 requires that PEFO be released within ten days of the issue of the writs for an election.

Private financing

Refers to a form of government procurement involving the use of private sector capital to wholly or partly fund an asset that would have otherwise been purchased directly by the government and which is used to deliver government outcomes.

Procurement The acquisition of property, goods and services through purchase hire, lease rental or exchange.
T3 Sale of the government's remaining shareholding in Telstra.

Acronym Meaning
AAO Administrative Arrangements Order
AASB Australian Accounting Standards Board
ACT Australian Capital Territory
ADF Australian Defence Force
AEC Australian Electoral Commission
AEIFRS Australian Equivalents to International Financial Reporting Standards
AGAF Australian Government e-Authentication Framework
AGCCKC Australian Government Consultative Committee on Knowledge Capital
AGIF Australian Government Interoperability Framework
AGIMO Australian Government Information Management Office
AGPOF Australian Government Property Ownership Framework
AGTIF Australian Government Technical Interoperability Framework
AIPRD Australian International Partnership for Reconstruction and Development
AMG Asset Management Group
ANAO Australian National Audit Office
ANU Australian National University
APS Australian Public Service
APSC Australian Public Service Commission
ARIA Australian Reward Investment Alliance
ASIO Australian Security and Intelligence Organisation
ASKE Australian Society on Knowledge Economics
ATO Australian Taxation Office
AWA Australian Workplace Agreement
BPIF Business Process Interoperability Framework
BPTC Business Process Transformation Committee
BSTA Business Services Trust Account
CAC Act Commonwealth Authorities and Companies Act 1997
CBMS Central Budget Management System
CDDA Scheme Compensation for Detriment caused by Defective Administration Scheme
CeBIT Centre for Office and Information Technology (in English) or Centrum
für Büro und Informationstechnik (in German)
CEIs Chief Executive's Instructions
CEIMF Commonwealth Employee Identity Management Framework
CEO Chief Executive Officer
CFO Chief Financial Officer
CFS Consolidated Financial Statements
CGC Commonwealth Grants Commission
CIO Chief Information Officer
CIOC Chief Information Officer Committee
CJCIOC Cross Jurisdictional Chief Information Officers' Committee
COAG Council of Australian Governments
ComSuper Commonwealth Superannuation Administration
CPGs Commonwealth Procurement Guidelines
CSS Commonwealth Superannuation Scheme
CTC Competitive Tendering and Contracting
CWC Carnegie, Wylie & Company
DEH Department of Environment and Heritage
DHA Defence Housing Authority
DHS Department of Human Services
DIMA Department of Immigration and Multicultural Affairs
DMO Defence Matériel Organisation
DPR Defence Procurement Review
EAP Employee Assistance Programme
EMS Environmental Management System
ERC Expenditure Review Committee
ESA Endorsed Supplier Arrangement
FBT Fringe Benefits Tax
FeSG Financial and e-Solutions Group
FFMA Future Fund Management Agency
Finance Department of Finance and Administration
FMA Act Financial Management and Accountability Act 1997
FMG Financial Management Group
FOI Freedom of Information
FOI Act Freedom of Information Act 1982
GAAP Generally Accepted Accounting Principles
GBE Government Business Enterprise
GDP Gross Domestic Product
GFS Government Finance Statistics
GITC4 Government Information and Communication Technology Contracting Framework
GST Goods and Services Tax
HECS Higher Education Contribution Scheme
HIC Health Insurance Commission
HSR Health and Safety Representative
ICON Intra-Governmental Communications Network
ICT Information and Communication Technology
IMAGE Identity Management for Australian Government Employees
IMSC Information Management Steering Committee
IP Intellectual Property
JCPAA Joint Committee of Public Accounts and Audit
JCP Joint Committee on Publications
JSCNET Joint Standing Committee for the National Capital External Territories
LA Act Land Acquisitions Act 1989
M&PS Ministerial and Parliamentary Services Group
MAC Management Advisory Committee
MOP(S) Act Members of Parliament (Staff) Act 1984
MPL Medibank Private Limited
MYEFO Mid-year Economic and Fiscal Outlook report
NPG National Portrait Gallery
OCC Online and Communications Council
OEA Office of Evaluation and Audit
OH&S Occupational Health and Safety
OH&S Act Occupational Health and Safety (Commonwealth Employment) Act 1991
PBS Portfolio Budget Statements
PEFO Pre-election Economic and Fiscal Outlook
PEMS Parliamentary Entitlements Management System
PMJGCs Project Management Joint Global Coordinators
PNFC Public Non-Financial Corporation
PNG Papua New Guinea
PPP Public Private Partnerships
PPS Parliamentary Papers Series
PS Act Public Service Act 1999
PSM Public Service Medal
PSS Public Sector Superannuation Scheme
PSSAP Public Sector Superannuation Accumulation Plan
PWC Public Works Committee
SCICT Secretaries' Committee on Information and Communications Technology
SES Senior Executive Service
SHL Snowy Hydro Limited
SMEs Small and Medium Enterprises
SRG Staff Representative Group
SMOS Special Minister of State
TOIL Time off in lieu
TOP Tuggeranong Office Park
WoGTA Whole-of-government Telecommunications Arrangement
VIP Very Important Person
VPN Virtual Private Network

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