Departmental financial statements
The financial reports for each department assist in assessments of forecast financial performance and the use of the parliamentary authority for resources.
The total resources made available to a department are applied to three uses:
- provision of outputs
- asset investment
- payments on behalf of the State.
The financial statements are presented in a format consistent with Australian Accounting Standards. Controlled and administered items are presented in separate statements.
Administered items are those resources over which a department does not exercise direct control. Authority is provided through an appropriation for payments made on behalf of the State.
The following tables are available for each department:
- controlled items statements:
- comprehensive operating statement
- balance sheet
- cash flow statement
- statement of changes in equity
- administered items statement
- payments on behalf of the State (where applicable).
Departmental performance measures
The spreadsheets below provide a time series for the output performance measures as published in Budget Paper No. 3 for the years 2023-24, 2022-23, 2021-22, 2020-21, 2019-20, 2018-19, 2017-18, 2016-17, 2015-16, 2014-15, 2013-14, 2012-13, 2011-12 and 2010-11.
Historical performance measures have been matched to the output structure to provide a relevant time series for the same measure, even where they have been renamed or restructured over time.
Measures that have been discontinued are not included, except for measures that are proposed to be discontinued in the 2022-23 Budget (Appendix A).
Detailed explanations for the creation of new measures or discontinuation of existing measures from a particular year are available in Budget Paper No. 3 for the relevant year.
The Capital Assets Charge (CAC) policy was discontinued from the 2021-22 Budget (and was restated to exclude the CAC in the 2020-21 targets and expected outcomes). In previous years, the CAC has been used to demonstrate the opportunity costs of utilising government assets. In order to retain historical output cost performance data in the below online datasets, the CAC remains included in all output costs including and prior to the 2019-20 targets and actuals.
Definitions
Outputs are goods and services funded by Government and delivered by the departments.
Performance measures (targets) are measures of quantity, quality, timeliness and cost used to assess the production and delivery of outputs.
When reading the performance statements, ‘nm’ refers to a new performance measure and ‘na’ refers to measures that are either not applicable in the specified year or data is not available.