| Capability |
What an organisation needs in terms of access to leadership, people, culture, relationships, processes and technology, physical assets, and structures to efficiently deliver the goods and services required to achieve the results sought by the entity - whether those results are set by reference to Government policy or by statute. |
| Capital expenditure |
This is defined in the PFA as the cost of assets acquired or developed (including tangible, intangible, or financial assets and any ownership interests in entities, but excluding inventories). |
| Intervention |
This is not specifically defined in the PFA. Interventions include legislation, policies, transfers, programmes and service delivery arrangements. |
| Impact |
The contribution made to an outcome by a specified set of outputs, or actions, or both [section 2(1) of the PFA]. |
| Standard |
An intended level of performance within a stated timeframe. |
| Objectives |
Inclusion of the term "objectives" in the PFA alongside "impacts" and "outcomes" recognises that not all outputs and activities and departmental functions are intended to achieve "outcomes" as that term is defined above. Some outputs and activities and departmental functions - such as ministerial servicing, or managing certain core Parliamentary or government processes like drafting legislation or appointing departmental chief executives - do not target a direct societal, economic or environmental effect, and their effectiveness should not be judged on that basis. Nevertheless, they can be important in the context of departmental performance, and if so should be reported on. |
| Outcome |
A state or condition of society, the economy or the environment and includes a change in that state or condition [section 2(1) of the PFA]. |
| Outputs |
Outputs are final goods and services - that is, they are supplied to someone outside the entity. They should not be confused with goods and services produced entirely for consumption within the department. Output classes are groups of similar outputs. |
