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Portfolio Statements Outline Financial and Non-Financial Information About the Services Provided To, and on Behalf Of, the Community by Each Portfolio

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Portfolio Statements Outline Financial and Non-Financial Information About the Services Provided To, and on Behalf Of, the Community by Each Portfolio PORTFOLIO STATEMENT 2008–09 STATEMENT PORTFOLIO 2008 09 BUDGET PAPER 4 Volume 3 4 Volume PAPER BUDGET PORTFOLIO STATEMENT BUDGET PAPER 4 Volume 3 Presented by the Honourable Kevin Foley MP Deputy Premier and Treasurer of South Australia on the Occasion of the Budget for 2008–09 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 – Education and Children’s Services....................................................................................8 Accounting Standards VOLUME THREE Introduction Portfolio – Tourism ................................................................................................................................9 Portfolio – Families and Communities ...............................................................................................10 Portfolio – Environment and Conservation and the River Murray ................................................11 Portfolio – Further Education, Employment, Science and Technology ..........................................12 Auditor-General ...................................................................................................................................13 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 The financial statements for each portfolio include an Income Statement, Balance Sheet, Statement of Changes in Equity and a Cash Flow Statement. These financial statements contained in the 2008-09 Portfolio Statements are special purpose financial reports. Estimates in the financial statements have been prepared: • on a basis that is consistent with Australian equivalents to International Financial Reporting Standards (AIFRS). Australian accounting standards and/or interpretations that have been issued or amended but are not yet effective have not been early adopted; • on an accrual basis except for the Cash Flow Statement which has been derived from the Income Statement and Balance Sheet to reflect cash payments and receipts; and • using the historical cost convention, except for certain assets and liabilities that are valued in accordance with the valuation policy applicable. In the process of reporting on portfolios, agencies or other entities as single economic entities, transactions and balances between units within the economic entity are eliminated. The commentary at the commencement of the portfolio statement for each portfolio identifies which entities have been included in the consolidated reports for that portfolio. The financial statements for each portfolio include separate presentation or classification of controlled activities and (where applicable) administered activities. Portfolio statements typically reflect a consolidation of controlled items within each portfolio. Where a portfolio contains a single agency, only the agency statements are provided. 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 1995 (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 or activities 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 2008-09. Each Portfolio Statement conforms to the following standard presentation structure: Portfolio Summary • Ministerial Responsibilities – details Minister, Agency, Program, Sub-Program and Administered 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 prior 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 income statement – 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 providing services (in the income statement) is based on the actual program structure for the agency as it operated or is expected to operate in each year. 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 relevant agency section. AGENCY WORKFORCE SUMMARY TABLES The Full Time Equivalent (FTE) workforce data detailed in agency Workforce Summary tables use the 2006-07 actual figures as published in The South Australian Public Sector Workforce Information at June 2007: Summary Report. The 2007-08 Estimated result and 2008-09 Budget estimate reflect the FTE cap figures, which are consistent with agency salaries and wages budgets. Portfolio: Tourism Minister for Tourism TABLE OF CONTENTS PORTFOLIO SUMMARY Ministerial Responsibilities...................................................................................................9.1 Workforce Summary .............................................................................................................9.1 Agency Summaries South Australian Tourism Commission ................................................................................9.2 PORTFOLIO: TOURISM MINISTERIAL RESPONSIBILITIES Minister Agency Programs Sub-Programs The Hon. Jane Lomax-Smith South Australian Tourism 1. Strategic Advice 1.1 Policy and Planning Minister for Tourism Commission 1.2 Research 2. Tourism 2.1 Tourism Industry Development Development 2.2 Tourism Infrastructure Development 3. Tourism Events Nil 4. Tourism Marketing 4.1 Domestic Marketing 4.2 International Marketing Statutes The Department of the Premier and Cabinet maintains a list of statutes applicable to Ministers. WORKFORCE SUMMARY Agency FTEs as at 30 June 2008-09 2007-08 2006-07 Budget Estimated result Actual South Australian Tourism Commission 188.0 189.0 175.6 Total 188.0 189.0 175.6 9.1 TABLE OF CONTENTS AGENCY: SOUTH AUSTRALIAN TOURISM COMMISSION Objective .........................................................................................................................................9.3 Targets / Highlights.........................................................................................................................9.4 Program Net Cost of Services Summary.........................................................................................9.5 Investing Payments Summary.........................................................................................................9.5 Program Information — includes description/objective, summary income statement, sub-program information including performance criteria 1. Strategic Advice.............................................................................................................9.6
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