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User Guide to the Portfolio Budget Statements
User Guide
Purpose of the Portfolio Budget Statements
The 2009-10 Portfolio Budget Statements (PBS) provide
information to the Senate about the proposed allocation of resources to the
Department of the Senate (the department) and the funding proposed in the
appropriation bills.
A key role of the department's PBS is to facilitate the
understanding of Appropriation (Parliamentary Departments) Bill (No. 1) 2009-10. The PBS are Budget Related Papers and are declared by the appropriation bills
to be ‘relevant documents’ to the interpretation of the bills according to
section 15AB of the Acts Interpretation Act 1901.
Structure of the Portfolio Budget Statements
The PBS have been revised for the 2009-10 Budget. The PBS
are presented in three sections, aligned in several ways to the Budget Papers
as outlined below.
|
Departmental
overview |
|
A
brief overview of the department. |
|
Resources and Planned Performance |
|
Section 1: Resources |
- This section
includes two components:
- 1.1 Appropriations
and other resources;
- 1.2 Resource
Statement.
- The intention
of section one is to provide readers with an overview of the functions and
responsibilities of the department, its contribution towards its outcome for
the budget year and the resources available.
- The resource statement details the
source and nature of the all resources available into a table.
|
|
Section 2: Outcome and Planned Performance |
- The outcome
resource statement provides lower level resourcing information for general
users at the results level, grouped by office (equivalent to a sub-program).
|
|
Section 3: Explanatory tables and budgeted
financial statements |
- The section includes
the department’s budgeted financial statements in accrual format, covering
the budget year, the previous year and three out-years. It should also be
noted that the property, plant, equipment and intangibles statements are no
longer mandatory in the financial statements as the information provided was
of little value.
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|
Glossary |
Explains
key terms. |
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