Glossary and acronyms
Administering department
A department that administers a Vote.
Appropriation
A parliamentary authorisation for the Crown or an Office of Parliament to incur expenses or capital expenditure.
Appropriation Bill
A bill seeking authority from Parliament for the Crown and Offices of Parliament to incur expenses or capital expenditure.
Capital expenditure
of assets acquired or developed (including tangible, intangible, or financial assets and any ownership interests in entities, but excluding inventories).
(Definition from section 2(1) of the Public Finance Act 1989).
Classes of outputs of class
Means a grouping of similar outputs.
(Definition from section 2(1) of the Public Finance Act 1989).
Expenses
Means expenses measured in accordance with generally accepted accounting practice.
(Definition from section 2(1) of the Public Finance Act 1989).
GAAP
Generally Accepted Accounting Practice
Non-departmental appropriation
An appropriation given by Parliament directly for Ministers' transactions on the Crown's behalf (eg, purchases, grants or investments) are called non-departmental appropriation. The outputs are not provided by departments or Offices of Parliament.
Non-departmental output class
A group of similar outputs (ie, goods or services) produced by providers other than a department or offices of Parliament.
Section 32A report
A report that is prepared in accordance with section 32A of the Public Finance Act 1989.
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 one department.
