Readers Guides

Abbreviations and acronyms
AAA Agriculture Advancing Australia
AAHL Australian Animal Health Laboratory
AAWS Australian Animal Welfare Strategy
ABARE Australian Bureau of Agricultural and Resource Economics
ACERA Australian Centre of Excellence for Risk Analysis
ACT Australian Capital Territory
AFAS Australian Fumigation Accreditation Scheme
AFMA Australian Fisheries Management Authority
AgFund Advancing Agriculture Fund
agvet chemicals agricultural and veterinary chemicals
AHA Animal Health Australia
AI avian influenza
AMCL Australian Made Campaign Limited
ANAO Australian National Audit Office
APEC Asia–Pacific Economic Cooperation
APS Australian Public Service
APVMA Australian Pesticides and Veterinary Medicines Authority
AQUAVETPLAN Australian Aquatic Veterinary Emergency Plan
AQIS Australian Quarantine and Inspection Service
ASEAN Association of South-East Asian Nations
AusAID Australian Agency for International Development
AusBIOSEC Australian Biosecurity System for Primary Production and the Environment
AUSVETPLAN Australian Veterinary Emergency Plan
AVIDG Australian Vegetable Industry Development Group
AWA Australian Workplace Agreement
BESIU Business Ethics, Security and Investigation Unit
BMOs best management options
BRS Bureau of Rural Sciences
BSE bovine spongiform encephalopathy
CCEAD Consultative Committee on Emergency Animal Diseases
COAG Council of Australian Governments
Codex Codex Alimentarius Commission
CRC cooperative research centre
CRF Consolidated Revenue Fund
CSIRO Commonwealth Scientific and Industrial Research Organisation
DAA Dairy Adjustment Authority
DEWHA Department of the Environment, Water, Heritage and the Arts
DIISR Department of Innovation, Industry, Science and Research
DRET Department of Resources, Energy and Tourism
EAD emergency animal disease
EADRA Emergency Animal Disease Response Agreement
EBC enterprise-based conservation
EC Exceptional Circumstances
EI equine influenza
EMS environmental management system
EMT Executive Management Team
EPA Environmental Protection Agency (United States)
ERZDRIP Emerging and Re-emerging Zoonotic Disease Regional Initiative Program
ESD ecologically sustainable development
ESG Eminent Scientists Group
EU European Union
EWC Export Wheat Commission
FaCSIA Department of Families, Community Services and Indigenous Affairs
FAO Food and Agriculture Organization of the United Nations
FIGs Food Innovation Grants
FMA Act Financial Management and Accountability Act 1997
FMD foot-and-mouth disease
FOI freedom of information
FOI Act Freedom of Information Act 1982
FRRF Fisheries Resources Research Fund
FSIS Food Safety and Inspection Service (United States)
FTA free trade agreement
FTE full-time equivalent
GIAM Global Integrated Assessment Model
GM genetically modified
GST goods and services tax
GTEM Global Trade and Environment Model
HPAI highly pathogenic avian influenza
HSMAs health and safety management arrangements
IAN industry advice notice
ICT information and communications technology
IIS interim income support
IUU illegal, unreported and unregulated
IOG Industry Oversight Group
IPPC International Plant Protection Convention
IRA import risk analysis
ISPMs International Standards on Phytosanitary Measures
IT information technology
LDCC local disease control centre
MCAS-S Multi-criteria Analysis Shell for Spatial Decision Support
MERI monitoring, evaluation, reporting and program improvement
MULO Minor Use Liaison Office
NACA Network of Aquaculture Centres in Asia–Pacific
NAIDOC National Aboriginal and Islander Day Observance Committee
NAMS National Agricultural Monitoring System
NLIS National Livestock Identification System
NLP National Landcare Program
NLWRA National Land and Water Resources Audit
NMI National Measurement Institute
NRM natural resource management
NRS National Residue Survey
OCPPO Office of the Chief Plant Protection Officer
OCVO Office of the Chief Veterinary Officer
OECD Organisation for Economic Co-operation and Development
OHS occupational health and safety
OHS Act Occupational Health and Safety Act 1991
OIE World Organisation for Animal Health (formerly the Office International des Epizooties)
OSCAR Online System for Comprehensive Activity Reporting
PBS Portfolio Budget Statements
PIAPH Product Integrity, Animal and Plant Health Division
PLANTPLAN Australian Emergency Plant Pest Response Plan
PPP primary production and processing
R&D research and development
RDC research and development corporation
RD&E research, development and extension
RFA regional forest agreement
RFCS Rural Financial Counselling Service
RIRDC Rural Industries Research and Development Corporation
RRT Rapid Response Team
SDCHQ state/territory disease control headquarters
SES Senior Executive Service
SPS sanitary and phytosanitary
SPS Agreement Agreement on the Application of Sanitary and Phytosanitary Measures (WTO)
SPSCBP Sanitary and Phytosanitary Capacity Building Program (AusAID)
TSRA Torres Strait Regional Authority
UN United Nations
VOIP voice over internet protocol
WTO World Trade Organization
YARN Young Australian Rural Network

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Glossary
Accrual accounting
 System of accounting in which 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.
Accumulated depreciation
 The aggregate depreciation recorded for a particular depreciating asset.
Additional estimates
 Where amounts appropriated at Budget time are insufficient, parliament may appropriate more funds to portfolios through the Additional Estimates Acts.
Administered items
 Expenses, revenues, assets or liabilities managed by agencies on behalf of the Australian Government. 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.
Administrative Arrangements Order (AAO)
 The functions and activities of the government are administered in accordance with an 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.
Agency
 Agencies are Departments of State, Departments of Parliament and ‘prescribed agencies’ for the purposes of the Financial Management and Accountability Act 1997 or the Commonwealth Authorities and Companies 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 Australian Public Service employee under section 72, of the Public Service Act 1999.
Annual appropriation
 Two appropriation Bills are introduced into parliament in May and comprise the Budget for the financial year beginning 1 July. Further Bills are introduced later in the financial year as part of the additional estimates. Parliamentary departments have their own appropriations.
Australian Workplace Agreement
 An individual written agreement between an employer and an employee about the terms and conditions of employment, made under the Workplace Relations Act 1996.
Average staffing level
 The average number of employees receiving salary or wages over the financial year, with adjustments for casual and part-time employees to show the full-time equivalent. This measure allows for comparisons of employment between financial years.
Benchmarking
 A systematic process through which an agency process or activity compares its performance with alternatives. For example, it tests its functions, particularly the efficiency and price of outputs, against a standardised function or set of achievements.
Bill
 A proposal for a law that is introduced into parliament. Bills are considered consecutively by the two houses of parliament, the House of Representatives and the Senate. The two houses must agree to a bill in identical terms before it can be transmitted to the Governor-General for assent, which marks its passage into law.
Capital expenditure
 Expenditure by an agency on capital projects, for example purchasing a building.
Collective agreement
 Agreement between an employer and a group of employees, or between an employer and a union or unions representing employees, made under the Workplace Relations Act 1996.
Competitive tendering and contracting
 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.
Consolidated Revenue Fund
 Section 81 of the Constitution stipulates that all revenue raised or money received by the Commonwealth forms the one Consolidated Revenue Fund (CRF). The CRF is not a bank account. The Official Public Account reflects most of the operations of the CRF.
Consultancy service
 An individual, partnership or corporation engaged to provide professional, independent and expert advice or services to assist with agency decision-making. It involves specialist professional knowledge and/or expertise that may not be maintained in-house. Performance of the services is left largely up to the discretion and professional expertise of the consultant, and performance is without the agency’s direct supervision. The output reflects the independent views and/or findings of the consultant.
Corporate governance
 Process of directing and controlling agencies. It encompasses authority, accountability, stewardship, leadership, direction and control, covering issues associated with the management practices, board structures and personnel policies of organisations.
Departmental items
 Assets, liabilities, revenues and expenses that are controlled by the agency in providing its outputs. Departmental items would generally include computers, plant and equipment assets and most employee expenses, supplier costs and other administrative expenses.
Depreciation
 Apportionment of an asset’s capital value as an expense over its estimated useful life to take account of normal usage, obsolescence, or the passage of time.
Doha Round
 Round of World Trade Organization trade negotiations launched in Doha in November 2001.
Effectiveness
 The extent to which planned outcomes are achieved, via relevant outputs or administered expenses. An intervention’s effectiveness should be distinguished from efficiency, which concerns the adequacy of its administration.
Effectiveness indicators
 Measure the joint or independent contribution of outputs and administered items to the achievement of their specified outcome.
Efficiency indicators
 Measure the adequacy of an agency’s management of its outputs (and where applicable, administered items). Includes price, quality and quantity indicators. The interrelationship between the three efficiency indicators of any one output should be considered when judging efficiency.
Equity or net assets
 Residual interest in the assets of an entity after deduction of its liabilities.
Expense
 Total value of all of the resources consumed in producing goods and services, or the loss of future economic benefits in the form of reductions in assets or increases in liabilities of an entity.
Fair value
 Valuation methodology: the amount for which an asset could be exchanged, or a liability settled, between knowledgeable and willing parties in an arm’s length transaction. The fair value can be affected by the conditions of the sale, market conditions and the intentions of the asset holder.
Full-time equivalent (FTE)
 FTE equates an employee or the total number of employees to a full-time equivalent. It is measured ‘as of today’ at reporting date. One FTE is equivalent to one full-time employee or any combination of part-time employees whose employment percentages total 100%. FTE excludes office holders, but includes staff on leave without pay for less than two weeks.
Gross domestic product
 Total net value added in an economy.
Internal auditing
 An independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
Operating result
 Revenue less expense.
Outcomes
 The government’s objectives in each portfolio area. Outcomes are 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 achieved.
Output groups
 A logical aggregation of agency outputs, where useful, and based either on homogeneity, type of product, business line or beneficiary target group. Aggregation of outputs may also be needed for the provision of adequate information for performance monitoring, or based on a materiality test.
Outputs
 The goods and services produced by agencies on behalf of government for external organisations or individuals. Outputs also include goods and services for other areas of government external to the agency.
Performance indicators
 A concise list of indicators, which are used to measure agency effectiveness in achieving the government’s outcomes.
Performance information
 Evidence about performance that is collected and used systematically. Evidence may relate to appropriateness, effectiveness and efficiency. It may be about outcomes, factors that affect outcomes and what can be done to improve them. Performance information may be quantitative (numerical) or qualitative (descriptive). Its usefulness is increased by applying standards and other types of comparison (for example, with past performance, other lines of business, or level of need before the intervention), which allow judgments to be made about the extent to which interventions are achieving desired results.
Performance measures
 A concise list of measures that are more precise than indicators. Performance measures are used to provide information on administered items and outputs in terms of quality, quantity and efficiency.
Performance pay
 Also known as performance-linked bonuses and usually taking the form of a one-off payment in recognition of performance.
Portfolio Additional Estimates Statements
 Statements prepared by portfolios to explain the Additional Budget appropriations in terms of outcomes and outputs.
Portfolio Budget Statements
 Statements prepared by portfolios to explain the Budget appropriations in terms of outcomes and outputs (that is, where the appropriated funds are going to be spent).
Price
 One of the three key efficiency indicators. The amount the government or the community pays for the delivery of agreed outputs.
Purchaser–provider arrangements
 Arrangements under which the outputs of one agency are purchased by another agency to contribute to outcomes. Purchaser–provider arrangements can occur between Australian Government agencies and state or territory government agencies or private sector bodies.
Quality
 One of the three key efficiency indicators. Relates to the characteristics by which customers or stakeholders judge an organisation, product or service. Assessment of quality involves the use of information gathered from interested parties to identify differences between users’ expectations and experiences.
Quantity
 One of the three key efficiency indicators. Examples include the size of an output; count or volume measures; how many or how much.
Revenue
 Total value of resources earned or received to cover the production of goods and services.
Service charter
 A public statement about the service that an agency will provide and what customers can expect from the agency. It is government policy that departments providing services directly to the public have service charters in place.
Special accounts
 Balances existing within the CRF that are supported by standing appropriations. Special accounts allow money in the CRF to be acknowledged as set aside (hypothecated) for a particular purpose. Amounts credited to a Special Account may only be spent for the purposes of the Special Account. Special Accounts can only be established by a written determination of the Finance Minister or through an Act of Parliament.
Special appropriations (including standing appropriations)
 An amount of money appropriated by a particular Act of Parliament for a specific purpose and number of years. For special appropriations, the authority to withdraw funds from the CRF does not generally cease at the end of the financial year. Standing appropriations are a subcategory consisting of ongoing special appropriations—the amount appropriated will depend on circumstances specified in the legislation.
Zoonosis
 A disease that can be passed from animals to humans.

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Last reviewed:
09 Mar 2010
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