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Table of Contents Table of Contents VOLUME ONE Introduction Portfolio – Premier and Cabinet ......................................................................................................... 1 Portfolio – Trade and Economic Development .................................................................................. 2 Portfolio – Treasury and Finance ........................................................................................................ 3 Portfolio – Justice .................................................................................................................................. 4 Accounting Standards VOLUME TWO Introduction Portfolio – Primary Industries and Resources.................................................................................... 5 Portfolio – Transport, Energy and Infrastructure ............................................................................. 6 Portfolio – Health .................................................................................................................................. 7 Portfolio – Environment and Conservation and the River Murray ................................................. 8 Accounting Standards VOLUME THREE Introduction Portfolio – Families and Communities ................................................................................................ 9 Portfolio – Further Education, Employment, Science And Technology ........................................ 10 Portfolio – Administrative and Information Services ...................................................................... 11 Portfolio – Education And Children’s Services ................................................................................ 12 Portfolio – Tourism ............................................................................................................................. 13 Auditor-General .................................................................................................................................. 14 Accounting Standards INTRODUCTION The Portfolio Statements outline financial and non-financial information about the services provided to and on behalf of the community by each portfolio. The following discussion outlines key aspects of the Statements. FINANCIAL STATEMENTS Format The financial statements contained in the 2005-06 Portfolio Statements are based on Australian Accounting Standards as in previous budgets. The format of the statements is consistent with the South Australian Government Model Financial Report, which is the preferred reporting format for South Australian general government entities. The financial statements for each portfolio include a statement of financial performance, statement of financial position and a cash flow statement for controlled and (where applicable) administered items. Financial statements are also produced at the agency level within portfolios. Portfolio statements reflect a consolidation of controlled items within each portfolio. Where a portfolio contains a single agency, only agency statements are provided. These budget financial statements are special purpose financial reports for the purposes of accounting standards. Agencies’ general purpose financial reports on actual recognisable events are included in the annual report of the agency and/or in the Auditor-General’s Report to Parliament. Impacts of Adopting Australian equivalents to International Financial Reporting Standards (AIFRS) Australia will be adopting AIFRS for reporting periods commencing on or after 1 January 2005. Government financial reports with a 30 June balance date will adopt these standards for the first time in the published financial report for the year ending 30 June 2006. For the purposes of the 2005-06 Portfolio Statements, agency financial statements for 2003-04, 2004-05 and 2005-06 are produced according to existing Australian Accounting Standards. This reflects currently applicable standards and enables direct comparisons to be made between years. It is anticipated that the 2006-07 Portfolio Statements will be based on AIFRS. The new financial report will include a new statement called the Statement of Changes in Equity. There will also be significant changes to the recognition and disclosure of internally developed software costs, research and development project costs and financial instruments. DEFINITIONS Portfolio A portfolio is an entity that provides management coordination 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 programs on behalf of the Government. Programs and sub-programs A program is a grouping of related sub-programs that contributes to the achievement of a particular agency’s and, in turn, the government’s 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 activity and performance for 2005-06. 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 Cost of Service Summary (where the portfolio comprises more than one agency) – a summary of total agency cost of services • Investing Payments Summary (where the portfolio comprises more than one agency) – total agency investing payments • Portfolio Financial Statements (where the portfolio comprises more than one agency) – budgeted financial statements for controlled items • Workforce Summary – total workforce details • Ministerial Office(s) resources – details of resources provided to Ministerial office(s) Agency summary • Objective – details of agency objectives • Targets / Highlights – targets for the budget year and highlights for the current year • Program Cost of Services Summary – summary of the net cost of agency programs • Investing Payments Summary – the investing payments for the agency • Program Information – a description / objective and summary statement of financial performance – commentary and performance measures for individual agency sub-programs • Agency Financial Statements – budgeted financial statements for controlled and administered items • Agency Financial Commentary – commentary on variances, trends, etc in the financial statements PRESENTATION OF CHANGES IN PROGRAM STRUCTURES Where an agency is transferred between portfolios, program information for previous years is reflected in the current program structure of the receiving portfolio. Similarly, where programs or sub-programs are transferred between agencies information is reflected in the receiving agency’s program structure. In contrast, the agency financial statements line net cost of services from ordinary activities (in the statement of financial performance) is based on the actual program structure for the agency as it operated or is expected to operate in each year(a). This distinction in treatment is drawn so that financial statements accurately reflect events while, at the same time, program information is comparable and not duplicated. Reconciliation of the financial statements to the current program structure is contained in the program net cost of services summary located at the beginning of each agency section. (a) Aboriginal Affairs and Reconciliation, which was subject to two moves during 2004-05, is an exception. The Department of Premier and Cabinet financial statements include this entity for each year. Portfolio — Premier and Cabinet Premier Minister for Social Inclusion Minister for the Arts Minister for Volunteers Minister for Aboriginal Affairs and Reconciliation TABLE OF CONTENTS PORTFOLIO SUMMARY Ministerial Responsibilities..............................................................................................1.1 Portfolio Net Cost of Services Summary .........................................................................1.2 Investing Payments Summary ..........................................................................................1.2 Portfolio Financial Statements Statement of Financial Performance ...................................................................1.3 Statement of Financial Position...........................................................................1.4 Statement of Cash Flows.....................................................................................1.5 Workforce Summary ........................................................................................................1.6 Ministerial Office Resources ...........................................................................................1.6 Agency Summaries Premier and Cabinet .........................................................................................................1.8 Office of Public Employment.........................................................................................1.30 Arts SA...........................................................................................................................1.44 PORTFOLIO: PREMIER AND CABINET MINISTERIAL RESPONSIBILITIES Minister Agency Programs Hon. Michael Rann MA, JP, Premier and Cabinet 1. Executive Government MP 2. Office for Volunteers Premier Office of Public Employment 1. Public Sector Human Resources Minister for Social
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