Dictionary of Annual Reporting Terms

The Dictionary defines some terms used in the Annual Report Directions. The Dictionary may be expanded to include more information over time, please contact PSM@act.gov.au to provide feedback.

Term

Definition

Addressable spend

As defined in Procurement Factsheet: PFW-10-202206, addressable spend is procurement1 expenditure in categories of goods, services and works where the Territory has identified opportunities:

- for a new or established Aboriginal and Torres Strait Islander Enterprise to operate in the supplier’s market, or

- for the Territory to influence the supplier’s market towards the Policy’s objectives.2

Addressable Spend excludes categories of expenditure that are non-procurement spend or non-discretionary spend.

1 As defined in section 22A of the Government Procurement Act 2001.

2 Aboriginal and Torres Strait Islander Procurement Policy, Pg 12.

Administrative Unit

As defined in Section 13 of the Public Sector Management Act 1994, Administrative Units are directorates and agencies.

Directorate

As defined in the Dictionary of the Financial Management Act 1996.

directorate ––

(a) an administrative unit (excluding any part of an administrative unit prescribed for paragraph (b) and any administrative unit forming part of a group of administrative units prescribed for paragraph (c)); or

(b) a part of an administrative unit prescribed for this paragraph; or

(c) a group of 2 or more administrative units prescribed for this paragraph.

Embargo processes

All Annual Reports are under embargo, meaning they are kept confidential, until they have been tabled in the Legislative Assembly or circulated out of session by the Speaker of Assembly. The Assembly and Government Business Coordination (AGBC) team in CMTEDD collect the required 35 copies of Annual Reports from Directorates and agencies ahead of tabling. The AGBC team generally provides confirmation of the embargo arrangements to Annual Report contacts 4 weeks prior to the required tabling of the Annual Reports.

See the Assembly Process Handbook on the Cabinet and Assembly (Assembly Liaison) website for more information on Assembly processes.

Officers of the Assembly

Officers of the Legislative Assembly are roles created by Territory law to keep the government accountable certain areas such as elections, corruption, or interacting with the public. They are independent of the government of the day, appointed by and report through the Speaker to the Assembly, rather than to a government minister.

The following are current Officers of the Legislative Assembly, as defined by their respective legislation:

Reporting entity

As defined under the legislation below, the following are reporting entities:

Reporting entities charged with responsibility for scrutiny

The executive branch of government is scrutinised by the legislature, in particular by committees of the Legislative Assembly, and by Officers of the Legislative Assembly which are:

  • The Auditor-General
  • The Electoral Commission
  • The Ombudsman
  • The Integrity Commissioner.

Reporting year

As defined in the Dictionary of the Annual Reports (Government Agencies) Act 2004, reporting year –

(a) means—

(i) a financial year; or

(ii) if a period is stated in an annual report direction under section 8 (3) (d) (Annual report direction)—the stated period; but

(b) if the entity the subject of the report did not operate for all of the period mentioned in paragraph (a)—does not include the period during which the entity did not operate.

Statement of intent

As defined under Section 61 of the Financial Management Act 1996.

Territory authority

As defined in the Dictionary of the Financial Management Act 1996:

territory authority—

(a) means a body corporate established by an Act; and

(b) to remove any doubt, includes an entity to which part 8 applies; and

(c) for division 9.7 (Additional provisions for restructuring of certain territory authorities)—includes a territory authority that has ceased to exist; but

(d) does not include a body declared under section 3B not to be a territory authority.

Territory-owned corporation

As defined under Section 6 and Schedule 1 of the Territory Owned Corporations Act 1990, a territory-owned corporation means Icon Water Limited.

Territory entities

As defined in the Dictionary of the Financial Management Act 1996, territory entity means a directorate, territory authority, or territory-owned corporation.