User Guide to the Portfolio Budget Statements
The purpose of the 2008-09 Portfolio Budget Statements (PBS) is to inform Senators and Members of Parliament of the proposed allocation of resources to Government outcomes by agencies within the Portfolio. Agencies receive resources from the annual appropriations acts, special appropriations (including standing appropriations and special accounts), and revenue from other sources.
A key role of the PBS is to facilitate the understanding of proposed annual appropriations in Appropriation Bills No. 1 and No. 2, 2008-09. In this sense the PBS are Budget related papers and are declared by the Appropriation Acts to be 'relevant documents' to the interpretation of the Acts according to section 15AB of the Acts Interpretation Act 1901.
The PBS provide information, explanation and justification to enable Parliament to understand the purpose of each outcome proposed in the Bills.
As required under section 12 of the Charter of Budget Honesty Act 1998, non-general government sector entities are not consolidated into the Commonwealth general government sector fiscal estimates and accordingly, these entities are not reported in the PBS.
Structure of the Portfolio Budget Statements
The PBS have been revised for the 2008-09 Budget, with significant changes made to reduce the work load on agencies and to provide Parliament with more targeted and comprehensive information on government expenditure.
Included below is a brief outline of each section of the revised document.
|The Portfolio overview is largely unchanged with portfolio departments required to briefly outline the responsibilities of the Portfolio, list the relevant agencies and Ministers and the resources available.|
|Agency Resources and Planned Performance|
|A statement (under the name of the agency) for each agency within the Portfolio.|
|Section 1: Agency overview and resources||
|Section 2: Outcomes and Planned Performance||
|Section 3: Explanatory tables and budgeted financial statements||
|Glossary||Explains key terms relevant to the Portfolio.|
|Abbreviations||Explains abbreviations relevant to the Portfolio.|
|Index||Alphabetical guide to the Statements.|