Terms and Definitions
The table below contains terms that are used in the Estimates and the Information Supporting the Estimates.
| Term | Definition |
|---|---|
| Appropriation | An appropriation is a parliamentary authorisation for the Crown or an Office of Parliament to incur expenses or capital expenditure. |
| Appropriation scope | One of the defining terms of an appropriation that establishes limits on the activities for which the Crown or an Office of Parliament is authorised to incur expenses or capital expenditure under that appropriation. |
| Capital expenditure | The cost of assets acquired or developed including any ownership interest in entities, but excluding inventory. |
| Crown revenue | Revenue earned on behalf of the Crown. These flows are accounted for as revenue to the Crown rather than as departmental revenue. |
| DDA | Department-to-department appropriations as authorised by section 20(2) of the PFA. |
| Department | Generally references to Departments also include an Office of Parliament as provided in section 26E(4) of the PFA. |
| Expenses | Amounts consumed or losses of service potential or future economic benefits, other than those relating to capital withdrawals, in a financial year. Expenses are an accrual concept measured in accordance with generally accepted accounting practice. |
| GST | Goods and services tax. Appropriations are stated GST exclusive. |
| MCOA | Multi-class output expense appropriation. |
| MYA | Multi-year appropriation. |
| N/A | Not applicable. |
| Outcomes | States or conditions of society, the economy or the environment, including changes in those states or conditions. |
| Outputs | Goods or services supplied by departments and other entities to external parties. Outputs are a variety of types, including policy advice, administration of contracts and grants, and the provision of specific services. |
| PFA | Public Finance Act 1989. |
| PLA | Permanent Legislative Authority - a traditional term for a permanent appropriation, ie, one that is authorised for an indefinite period by legislation other than an Appropriation Act. |
| Minister | The Minister responsible for specific appropriations being sought within a Vote. As several Ministers may now hold appropriations within a single Vote, each appropriation has a tag (M1, M2 etc) identifying the Minister responsible for that line item. |
| RDA | Revenue-dependent appropriations, as authorised by section 21(1) of the Public Finance Act 1989. |
| Responsible Minister | The Minister responsible for the financial performance of a department or Crown entity. In relation to an Office of Parliament, the Office of the Clerk of the House of Representatives, and the Parliamentary Service, the Speaker is the Responsible Minister. |
| Revenue from the Crown | Revenue earned by a department from the Crown for the provision of outputs to or on behalf of the Crown. These flows are accounted for as departmental revenue. Revenue from the Crown is eliminated for purposes of reporting the Crown's overall financial performance and position. |
| Revenue from Others | Revenue earned by a department from other departments and from third parties. Revenue from other departments is eliminated for purposes of reporting the Crown's overall financial performance and position. |
| Vote | A grouping of one or more appropriations that are the responsibility of one or more Ministers of the Crown and are administered by the same department. |
