departmental items

(in relation to budgeting and reporting) Departmental items are usually appropriations managed by an entity, and over which the entity has control. That is, the entity's accountable authority has discretion in delivering the activities and/or allocating resources. Typically, these items include the day-to-day operations and programme support activities of an entity. Items should be classified as either departmental or administered.

Last updated: 13 January 2016