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State Budget 2003

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State Budget 2003 Table of Contents VOLUME ONE Introduction Portfolio – Premier And Cabinet .........................................................................................................1 Portfolio – Business, Investment And Trade ......................................................................................2 Portfolio – Treasury And Finance........................................................................................................3 Portfolio–Justice...................................................................................................................................4 Accounting Standards VOLUME TWO Introduction Portfolio – Primary Industries And Resources ...................................................................................5 Portfolio – Administrative And Information Services........................................................................6 Portfolio – Human Services...................................................................................................................7 Portfolio – Education And Children’s Services...................................................................................8 Accounting Standard VOLUME THREE Introduction Portfolio – Environment And Conservation And The River Murray...............................................9 Portfolio – Transport And Urban Planning ......................................................................................10 Portfolio – Further Education, Employment, Science And Technology.........................................11 Portfolio – Tourism..............................................................................................................................12 Auditor-General...................................................................................................................................13 Accounting Standard INTRODUCTION Changes to Portfolio Statement content Significant changes have been made to the 2003-04 Portfolio Statements. These changes result from directions established by the incoming Government in 2002, but were not able to be effected in time for the 2002-03 Portfolio Statements. The major change to the 2003-04 Portfolio Statements is the replacement of the former structure of output classes and outputs with programs and sub-programs. In addition, individual agency information is now consistently provided within the portfolio structures. Program/sub-program information is presented within the agency structure. While portfolio structures have been maintained, their main purpose in the document is to provide summary information for administrative groupings of agencies. In some cases a single agency represents the entire portfolio. Appropriations are made at the agency level. Both financial and performance information is presented on a program basis. Financial information is included at program level in the form of a summarised operating statement that shows the “net cost of program”. Performance information is provided by way of performance commentary and performance indicators at the sub-program level. There is no longer a requirement that the performance of a program be measured in terms of output quantity, quality, timeliness and cost. However, where such measures are useful in reflecting the performance of programs they are still used. Where possible. actuals data for 2001-02 has also been included for programs/sub-programs. Appropriations are identified at an agency level and all agencies provide a suite of financial statements including appropriation revenue. Outputs/Programs and performance measures The Government has decided to replace the previous output based performance structure with a program based performance structure. As such, the 2003-04 Budget is the first phase of a change that will take some time to fully implement. There are inevitable “not available” notations in some areas. These have been avoided where possible. As agencies become more familiar with the revised structure, their programs and performance information collection processes will become better designed to meet the new reporting objectives. Actuals Where possible, actual financial and performance data for 2001-02 is provided. This is the first time actuals data has been included in the Portfolio Statements. Actuals information for 2001-02 has not been provided where not available or not directly comparable due to significant changes in agency structure. Financial statements The financial statements outlined in the 2003-04 Portfolio Statements are based upon Australian Accounting Standards (AAS) as they have been in previous budgets. Financial statements are provided for each agency covering financial performance, financial position and cash flows for controlled and administered items (where applicable) with a consolidation of controlled items provided at the portfolio level. Where a portfolio contains a single agency, consolidated statements are redundant, and only agency statements are provided. DEFINITIONS Portfolio A portfolio is an entity that provides management and administrative support for a defined group of agencies. A portfolio may comprise a single agency. Agency An agency is an administrative unit created under the Public Sector Management Act 1975 (PSM) or a statutory authority that is accountable for the delivery of a number of programs on behalf of the Government. Programs and sub-programs A program is a grouping of related sub–programs that contribute to the achievement of agency and, in turn, government objectives. A sub–program is a grouping of activities that contribute to a more specific objective. PORTFOLIO STATEMENT OVERVIEW The Portfolio Statements outline details of projected portfolio performance for 2003-04. Each Portfolio Statement conforms to the following standard presentation structure: Portfolio summary • Ministerial Responsibilities − details Minister, Agency, Program and Administrative Items relationships and responsibilities • Portfolio Net Expenditure Summary (where the portfolio consists of more than one agency) − a summary of total agency net expenditure • Investing Payments Summary (where the portfolio consists of more than one agency) − total agency investing payments • Portfolio Financial Statements (where the portfolio consists of more than one agency) − budgeted financial statements for controlled items • Workforce Summary − total agency workforce details • Ministerial Office(s) resources − details of resources provided to Ministerial office(s) Agency summary • Objective − details of the agency objectives • Targets / Highlights − a listing of targets for the budget year and highlights for the current year • Program Cost Summary − a summary of the net cost of agency programs • Investing Payments Summary − the investing payments for the agency • Program Information − a description / objective along with summary form operating statement − commentary and performance measures for individual agency sub-programs • Agency Financial Statements − budgeted financial statements for controlled and administered item • Agency Financial Commentary − commentary on applicable variances, trends, etc relevant to the preceding financial statements Portfolio — Environment and Conservation and the River Murray Minister for Environment and Conservation Minister for the River Murray TABLE OF CONTENTS PORTFOLIO SUMMARY Ministerial Responsibilities...................................................................................................9.1 Portfolio Net Expenditure Summary.....................................................................................9.3 Capital Investing Payments Summary ..................................................................................9.3 Workforce Summary.............................................................................................................9.4 Ministerial Office Resources ................................................................................................9.4 Agency Summaries Department for Environment and Heritage...........................................................................9.6 Department of Water, Land and Biodiversity Conservation.................................................9.40 Environment Protection Authority........................................................................................9.66 PORTFOLIO: ENVIRONMENT AND CONSERVATION AND THE RIVER MURRAY MINISTERIAL RESPONSIBILITIES Minister Agency Programs The Hon. John Hill Department for Environment and 1. Public Land Management Heritage (DEH) Minister for Environment and 2. Nature Conservation Conservation 3. Coast and Marine Conservation Minister for the River Murray 4. Animal Welfare 5. Heritage Conservation 6. Sustainability Department of Water, Land and 1. Policy, Planning and Coordination Biodiversity Conservation (DWLBC) 2. Natural Resource Management 3. Natural Resource Science and Information Environment Protection Authority 1. Environment and Radiation (EPA) Protection Administered items In addition to the above responsibilities the Portfolio administers the following items on behalf of Minister(s). Administered items • Adelaide Coastal Waters Study • Arid Areas Catchment Water Management Board • Bookmark Biosphere Trust • Botanic Gardens and State Herbarium Board Trust • Coast Protection Fund • Crown Lands Suspense Account • Environment Protection Fund • Excess Water (Fines and Penalties) • General Reserves Trust • Land administration transactions on behalf of DAIS • Lower Murray Reclaimed Irrigation
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